40/90 as a percentage is 44.44%. This is the rounded value you get when you turn the fraction into a percent.
The fraction 40/90 can be simplified by dividing both numbers by 10, giving you 4/9. Even though 4/9 is a simpler fraction, it still represents the same part of a whole as the original 40/90.
When you look at 44.44%, think of it as a little less than half of something. If you had 100 pieces of anything, about 44 of those pieces would match the amount described by 40/90.
In everyday use, you might see this percentage on a chart, a grade, or a discount. Knowing that 40/90 equals 44.44% helps you compare it quickly to other numbers that are already in percent form.