Step 1: Start with the fraction 32/40.

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

32 ÷ 40 = 0.8

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

0.8 × 100 = 80.0%

Final Answer: 32/40 as a percentage is 80.0%.