Step 1: Start with the fraction 26/40.

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

26 ÷ 40 = 0.65

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

0.65 × 100 = 65.0%

Final Answer: 26/40 as a percentage is 65.0%.