No, it is already simplified.
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no 31 over 40 cannot be simplified. it can't be simplified because when you divide 40 by 31 you get 1.290322581. as you can see: not a whole number. to know if any fraction can be simplified when you divide them (denomiantor or bottom number first) the outcome must be a whole number.
31/100 cannot be simplified further.
0.31 as a fraction is 31 over 100 or 31/100.
31/50
Expressed as a proper fraction in its simplest form, by dividing the numerator and denominator by 9, 279/360 = 31/40 or thirty-one fortieths.