27/31 as a percentage is 87.10%. This number tells you how much of a whole 27 parts out of 31 represent when you look at it in terms of 100.
The fraction 27/31 is a way of showing that you have 27 pieces out of a total of 31. When you think of a whole as 100 percent, those 27 pieces become about 87 out of every 100, which matches the percentage above.
People often use this kind of conversion to compare results quickly. For example, a test score of 27 correct answers out of 31 questions would be reported as an 87.10% score, giving a clear picture of performance.