28/72 as a percentage is 38.89%. This is the rounded value you get when you express the fraction in terms of hundredths.
The fraction 28/72 can be simplified to 7/18, which still represents the same part of a whole. Whether you write it as 28/72, 7/18, or 38.89%, the amount stays the same.
Knowing the percentage makes it easy to compare this part with other values, especially in charts or reports. It shows that a little less than two‑fifths of the whole is covered by the fraction.
