To convert 40% (or any percent) to a decimal divide by 100: 40% ÷ 100 = 0.4
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0.4
0.40 = 40%
0.4
2/5 = 0.4 or 40%
40% is the same as 40 / 100, or 0.4 in decimal. To find out what 40% of a measure is, you take the decimal equivalent, and multiply. So... 40% of 219 = 0.4 * 219 = 87.6