The fraction 26⁄60 equals 43.33% when you write it as a percentage. This rounded figure gives a quick sense of how large the part is compared to the whole.
Since 26 out of 60 parts are taken, you have a little less than half of the total. In simplest form the fraction reduces to 13⁄30, but the percentage stays the same, showing that about four‑tenths of the whole is covered.
You might see this percentage when measuring progress, such as completing 26 out of 60 tasks in a project. It tells you that roughly 43 percent of the work is done, leaving about 57 percent still to go.