Bad idea. Efficiency always depends from input voltage which is not fixed with cell powered lights.
Also, efficiency is not something that you can simply use for any calculations. If you have 1x18650 light and X 7135 chips driver you can calculate how long will it run with 10% or 40% or 100% and this rough calculations will be enough precision for real life usage. If you have bigger light with more complicated driver and various features like thermal regulation or ramping, any efficiency number would not help you to estimate lumens to hours ratio.