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According to this, the theoretical maximum for the luminous efficacy is approx. 350 lm/W for cold-white LED’s. An LED lamp with a power consumption of 1 watt and a luminous flux of 350 lumen would have an efficiency of 100%.
LED light bulbs are truly the most energy-efficient. LED bulbs produce 90 to 112 lumens per watt. Compact Fluorescent Lamps produce 40 to 70 lumens per watt, and traditional incandescent bulb fixtures only produce 10 to 17 lumens per watt.