Based on the calculations, 54 inches is 0.74% of 40 inches.
In Mathematics and Euclidean Geometry, a percentage is any number that is expressed as a fraction of hundred (100). This ultimately implies that, a percentage indicates the hundredth parts of any given number.
In order to determine the number or amount of a percentage, we would apply the following mathematical expression (formula);
Amount = percentage × base number
By substituting the given parameters, we have;
40 = percentage × 54
Percentage = 40/54
Percentage = 0.74074074074074074074074074074074 ≈ 0.74%