71/87 as a percentage is 81.61%. This value tells you how much of a whole 71 parts out of 87 represent when you think of the whole as 100 %.
The fraction 71/87 can be simplified only by looking at the numbers, and it stays as 71 over 87. It is a little less than 1, so its percentage is below 100 %.
When you see 81.61% on a chart or a report, you know it comes from the same fraction. It’s a handy way to compare that part with other percentages.
In everyday use, you might round it to 82 % for quick estimates, but the precise rounded value is 81.61%.