44/96 as a percentage is 45.83%. This is the rounded value you get when you turn the fraction into a percent with two decimal places.
The fraction 44/96 can be simplified to 11/24, which still represents the same part of a whole. Whether you write it as 44/96 or 11/24, the percent stays the same at 45.83%.
Knowing the percentage helps you compare this part to other numbers quickly. It shows that a little less than half of something is taken, which is useful in everyday calculations like grades, discounts, or statistics.