The fraction 40/95 is 42.11% when expressed as a percentage. This value gives a quick sense of how large the part (40) is compared to the whole (95).
Seeing the percentage helps when you need to compare it with other numbers that are already in percent form. For example, 42.11% is a bit less than half, so the fraction is just under ½ of the whole.
In everyday use, you might round the percent to 42% for simplicity, but keeping two decimal places (42.11%) shows the exact relationship between the numerator and denominator. This makes it easy to communicate the size of the fraction in a familiar format.