38/99 as a percentage is 38.38%. This is the rounded value you’ll see on most calculators and reports.
The fraction 38/99 shows a part of a whole that is just a little under two‑fifths. When you write it as a percent, it tells you that about 38 out of every 100 parts are covered.
Knowing the percentage makes it easier to compare this number with other values, like sales growth or test scores, because most people think in terms of “out of 100”.
In everyday use, you can say “the result is roughly 38 percent,” and most listeners will understand the size of the fraction without needing the exact decimal.