27/100 as a percentage is 27.00%. This tells you that the fraction represents a little more than a quarter of a whole when you look at it in terms of percent.
The fraction 27/100 is already in a simple form, meaning 27 parts out of 100 equal parts. It’s easy to picture: imagine a pizza cut into 100 slices and you take 27 of them.
When you see 27.00%, you know it’s the same amount as the fraction, just expressed in a different way. It’s useful for quick comparisons, like seeing that 27 % of a class of 100 students would be 27 students.
Both the fraction and the percentage show the same portion of a whole, so you can use whichever format feels more comfortable for the situation.