27/87 as a percentage is 31.03%. This rounded figure gives a quick sense of how large the part is compared to the whole.
The fraction 27/87 can be reduced to 9/29, which still represents the same value. Whether you keep it as a fraction or use the percentage, the proportion stays the same.
In everyday work, percentages like 31.03% are easier to read on reports, charts, or when comparing numbers. The two‑decimal rounding keeps it clear without unnecessary detail.