Watts and Lumens not have a direct relationship 

It is fact watts and lumens do not have a direct relationship and communication. The main reason for this is Watts are units of power used but Lumens are units of light emitted. Higher wattage bulbs give off extra Lumens. Based on the LED’s Lumen figure, you can assume its equivalent is about a similar wattage as an incandescent with a similar output.

How much light emitted from the light source (Lumens)

Wattage is important, but the begin of LEDs lighting with their drastically lower power consumption, it’s becoming a less important factor. Now it’s more vital to have the right amount of light, making the number of Lumens a better gauge of what to buy.

Use a higher wattage equivalency with a lower incandescent wattage rating

You can use 100-watt equal LED light in a 60-watt fixture. If the LED fixture is a 60-Watt equal, it’s only drawing 9 Watts, meaning you aren’t even close to retaining the maximum capacity of the fixture. That surplus allows you to select an LED with more Lumens, meaning a higher wattage equivalency.