The ratio of 48 to 40 can be simplified by dividing both numbers by their greatest common factor, which is 8. This simplifies the ratio to 6:5. This means that for every 6 units of 48, there are 5 units of 40.
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48% as a ratio = 48 : 100
48 + 40% = 48 x (1 + (40/100)) = 48 x 1.4 = 67.2
Since the antecedent of the ratio is prime, it is impossible to cancel this ratio of 17:48 down any further.
100*40/48 = 83.33... %
40*48/100 = 19.2