40/100 as a percentage is 40.00%. This fraction means that out of every 100 parts, 40 are taken, which directly translates to the same value when expressed as a percent.
The fraction 40/100 can be reduced to 2/5, but the percentage form stays the same. Whether you see it as a fraction, a decimal (0.40), or a percent, the amount represents the same portion of a whole.
In everyday use, you’ll often see 40.00% on reports, charts, or grade calculations. It’s a quick way to show that four out of ten parts, or forty out of a hundred, are being considered.
