eFG% improves on standard field-goal percentage by recognising that a made three-pointer is worth more than a made two-pointer. It therefore gives a clearer view of the scoring value produced by field-goal attempts. Free throws are not included.

eFG% is a core measure of shooting efficiency for both offences and defences. It combines shot selection and accuracy in one number and makes teams easier to compare when their three-point volume differs substantially.

Two players each make five of ten field-goal attempts. If one scores mainly from two-point range while the other makes several three-pointers, their FG% is identical but the second player has the higher eFG%.