Step 1: Start with the fraction 40/27.

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

40 ÷ 27 = 1.4815

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

1.4815 × 100 = 148.15%

Final Answer: 40/27 as a percentage is 148.15%.