Step 1: Start with the fraction 40/36.

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

40 ÷ 36 = 1.1111

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

1.1111 × 100 = 111.11%

Final Answer: 40/36 as a percentage is 111.11%.