27/99 as a percentage is 27.27%. This rounded figure gives a quick sense of how big the fraction is compared to a whole.
The fraction 27/99 can be reduced to 3/11, which still represents the same part of a whole. Whether you write it as 27/99, 3/11, or 27.27%, the value doesn’t change—it’s just a different way to show the same amount.
Knowing the percentage makes it easy to compare this part to other numbers. For example, if you scored 27 out of 99 points on a test, you earned about 27.27% of the total points, which shows you got roughly a quarter of the possible marks.