Step 1: Start with the fraction 40/90.

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

40 ÷ 90 = 0.4444

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

0.4444 × 100 = 44.44%

Final Answer: 40/90 as a percentage is 44.44%.