27.08% is what 26/96 equals when expressed as a percentage. This rounded value shows how much of a whole the fraction represents.
The fraction 26/96 can be simplified to 13/48, which still reflects the same portion of a whole. Whether you write it as 13/48 or keep the original numbers, the percentage stays the same.
Knowing this percentage is useful for quick comparisons. For example, if you have 96 items and you take 26 of them, you have taken about 27.08% of the total. This helps you understand the size of the part without dealing with fractions.