60 ÷ 73 expressed as a percentage is 82.19%. This is the rounded value you’ll see most often when the fraction is turned into a percent.
The fraction 60/73 cannot be simplified any further, so it stays as it is. It represents a part of a whole where the whole is divided into 73 equal pieces and 60 of those pieces are taken.
Seeing the percentage makes it easier to compare with other numbers. For example, 82.19% is larger than 75% but smaller than 85%, giving a quick sense of scale.
Because the result is rounded to two decimal places, the actual value is a tiny bit different, but 82.19% is the standard way to report it in most everyday contexts.