There is insufficient information for us to understand this question. Please edit the question to include more context or relevant information. We need to know what you want 100 ml as a fraction of. For example, do you want 100 ml as a fraction of a litre, a kilolitre, a microlitre?
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It is 100/240, a fraction which can be simplified if required.
It is approx 0.35 cups.
1 liter = 1000 ml 40 ml = 40/1000 = 4/100 = 1/25 of liter
It is 100/1000 which can be simplified to 1/10. However, simplification results in a loss of information on the accuracy of the fraction: from a maximum error of approx 0.55% to 58%.
235 mL is equivalent to .235 L. Since .235 goes to the thousandths place, write 235/1000. Divide the top and bottom by 10 so your denominator is 100 (because percentages are out of 100). 235 ml is 23.5% of 1 liter.