Step 1: Start with the fraction 23/40.

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

23 ÷ 40 = 0.575

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

0.575 × 100 = 57.5%

Final Answer: 23/40 as a percentage is 57.5%.