72/100 as a percentage is 72.00 %. This is the same value you get when you write the fraction as a percent and round it to two decimal places.
The fraction 72/100 is easy to understand because the denominator is 100. When a fraction has 100 on the bottom, the top number tells you directly how many parts out of 100 you have, which is exactly what a percent measures.
In everyday use, you might see 72 % written without the extra zeros, but the more precise form 72.00 % shows that the value has been rounded to the nearest hundredth. This level of detail can be helpful in reports or data tables.
Overall, 72/100 and 72.00 % represent the same proportion. They both mean that 72 out of every 100 parts are being counted.