27/40 expressed as a percentage is 67.50%. This rounded figure gives a quick sense of how large the fraction is compared to a whole.
The fraction 27/40 means you have 27 parts out of a total of 40 equal parts. Seeing it as 67.5 % helps you understand that it is a little more than two‑thirds of the whole.
In everyday situations, you might use this percentage when working with scores, discounts, or measurements. Knowing that 27/40 is 67.50 % makes it easy to compare it with other percentages you encounter.