If you’re referring to the numbers on cards such as 1060 or 2070 they are an arbitrary system from the card manufacturers. The first part of the number like 10- or 20- refer to the generation of the card while the second part indicates where the card is compared to other cards of that generation like -60 or -70.
If you’re talking about how the cards perform then there are various “benchmarks” which test the cards by rendering or doing other difficult tasks and then measuring how well they perform those tasks. That measurement of performance is then converted to a number allowing different cards to be compared on that specific benchmark.
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