Step 1: Start with the fraction 40/28.

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

40 ÷ 28 = 1.4286

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

1.4286 × 100 = 142.86%

Final Answer: 40/28 as a percentage is 142.86%.