43/40 = 107.5%
A value like 43/40 can show up when something is 7.5% more than the original amount. For example, a store might sell an item for 107.5% of its usual price, or a runner might complete 1.075 times a planned distance.
You can picture 43/40 as one whole group of 40 plus 3 extra parts out of 40. That makes it a little more than one whole, roughly one and one-eighth, so it is easy to estimate as about 108%.
A common mistake is thinking 43/40 must be less than one because 40 is the larger number. Since the numerator is actually greater than the denominator, the fraction is greater than one, and its percentage is greater than 100%.
