since you're posting this in graphics cards, im assuming you mean ASIC quality.
every card has an asic quality. an "asic", or "Application Specific Integrated Circuit", is effectively a circuit designed to perfectly do a given job. our gpus are designed to compute. however, due to the nature of the manufacturing process, no die is perfect. your percentage, or quality, is how close you are to a perfect chip.
people brag about their asic quality because it loosely correlates to overclocking potential. usually lower percentages mean higher voltage leak, and less efficiency, so a higher asic usually means you can push the card farther with an overclock before it becomes unstable.
some manufacturers even bin their dies(sort them) for...