27/100 as a percentage is 27.00%. This is the exact way to write the fraction as a percent, rounded to two decimal places.
The fraction 27/100 means you have 27 parts out of a total of 100 equal parts. In decimal form it is 0.27, which directly corresponds to the percent value above.
You’ll see 27.00% used in things like test scores, interest rates, or any situation where a part of a whole is measured. It’s an easy way to compare numbers that are based on a hundred.