The fraction 8/26 as a percentage is 30.77%. This number tells you how much of a whole the fraction represents in everyday terms.
If you simplify 8/26, you get 4/13, which is still the same part of a whole, just written in a smaller form. Both fractions point to the same value, and that value is the 30.77% you see above.
Knowing the percentage helps you compare this part to other numbers quickly. For example, if you have a pizza divided into 13 equal slices, eating 4 slices would be the same as taking about 31% of the pizza. This makes it easy to understand and communicate the size of the portion.