28/46 as a percentage is 60.87%. This rounded value gives a quick sense of how large the fraction is compared to a whole.
The fraction 28/46 can be simplified to 14/23, which still represents the same part of a whole. Even though the numbers look different, they describe the same proportion.
In everyday situations, you might use 60.87% to compare parts of a budget, scores on a test, or portions of a recipe. Knowing the percentage makes it easier to communicate the size of the fraction to others.