It is approx 0.35 cups.
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It is 100/240, a fraction which can be simplified if required.
There is insufficient information for us to understand this question. Please edit the question to include more context or relevant information. We need to know what you want 100 ml as a fraction of. For example, do you want 100 ml as a fraction of a litre, a kilolitre, a microlitre?
1 liter = 1000 ml 40 ml = 40/1000 = 4/100 = 1/25 of liter
100 to 120 grams. A cup belongs to the cooking measures of a "volume". A cup is 8 U.S. fluid ounces or one half U.S. liquid pint, that is about 237 mL. A cup is 8 Imperial fluid ounces or one half fluid pint, that is about 227 mL. A cup is about 250 mL (metric).
It is 100/1000 which can be simplified to 1/10. However, simplification results in a loss of information on the accuracy of the fraction: from a maximum error of approx 0.55% to 58%.