32/42 as a percentage is 76.19%. This value tells you how much of a whole the fraction represents when you think in terms of hundredths.
The fraction can be simplified to 16/21, but the percentage stays the same. Knowing the percent helps you compare this part to other numbers that are already expressed in percent form.
In everyday situations—like figuring out a discount, a test score, or a portion of a recipe—seeing 76.19% gives a quick, clear picture of the size of the part relative to the whole.