Step 1: Start with the fraction 100/40.

Step 2: To convert a fraction into a percentage, divide the numerator by the denominator.

100 ÷ 40 = 2.5

Step 3: Multiply the result by 100 to get the percentage.

2.5 × 100 = 250.0%

Final Answer: 100/40 as a percentage is 250.0%.