90 represents the 100%
Let's call x to the number that represents the 40%
To find the 40%, we can use the next proportion:
[tex]\frac{90}{x}=\frac{100\text{ \%}}{40\text{ \%}}[/tex]Solving for x:
[tex]\begin{gathered} 90\cdot40=100\cdot x \\ \frac{3600}{100}=x \\ 36=x \end{gathered}[/tex]36 is 40% of 90