40/94 expressed as a percentage is 42.55%. This rounded figure tells you how much of a whole 40 parts out of 94 represent when you think in terms of 100.
The fraction 40/94 can be simplified to 20/47, but the percentage stays the same. Whether you write it as a fraction or a percent, it shows the same proportion of the total.
Knowing the percent form is handy for quick comparisons. For example, if a test score is 40 out of 94 points, you’ve earned about 42.55% of the possible points.