The fraction 72/96 is equal to 75.00% when you write it as a percentage.
You can see that 72 and 96 share a common factor, so the fraction reduces to 3/4. That simple ratio is what gives the same value as the percentage above.
A value of 75 % often shows up in everyday situations, like a quarter of a dollar being 25 cents or three‑quarters of a pizza being eaten. Knowing that 72/96 is 75 % helps you compare parts of a whole quickly.
In short, 72/96 and 75.00% represent the same portion of a whole, just expressed in two different ways.