Step 1: Start with the fraction 40/91.

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

40 ÷ 91 = 0.4396

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

0.4396 × 100 = 43.96%

Final Answer: 40/91 as a percentage is 43.96%.