^ Not sure what you mean. Generic chinese LEDs can now easily achieve 100W/lm, if they're modern ones instead of the cheapest junk. The question then is whether the product is just claiming 3W because it has a 3W LED but is actually driven lower than 3W due to battery or heatsinking shortcomings, which is often the case on 1 x AA or 3 x AAA cheap pocket lights.
Using a Cree LED, you can get close to 200lm/w if it's set up right, and if the wattage just means LED drive, not including losses between the battery and the LED.
This uses a COB generic LED array and those still have some variation in efficiency but I'd expect it to be a 3W rated COB, actually running at closer to 2W, to achieve fairly close to the 160lm rating, but with a very broad beam that's great for near field work and bad for much further than a few feet away unless your goal is area navigation instead of detailed work.
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Using a Cree LED, you can get close to 200lm/w if it's set up right, and if the wattage just means LED drive, not including losses between the battery and the LED.
This uses a COB generic LED array and those still have some variation in efficiency but I'd expect it to be a 3W rated COB, actually running at closer to 2W, to achieve fairly close to the 160lm rating, but with a very broad beam that's great for near field work and bad for much further than a few feet away unless your goal is area navigation instead of detailed work.
Thank you!