One other forgotten thing is lights are typically rated at OTF lumens (out the front) vs Emitter lumens. I've read that from about 25% to 35% of the emitter lumens are lost in reflectors, lenses, and optics in LED lights. If you assume 30% loss to get 100 lumens out you would need about 140 emitter lumens. This is very substantial as most lights these days are ANSI rated and that is OTF lumens.