Estimated Achieved Occupancy (Est. Achieved Occupancy) is a layer deeper than Est. SM Efficiency and GPU Utilization for diagnosing performance issues. Estimated Achieved Occupancy indicates how many warps can be active at once per SMs. Having a sufficient number of active warps is usually key to achieving good throughput. Unlike GPU Utilization and SM Efficiency, it is not a goal to make this value as high as possible. As a rule of thumb, good throughput gains can be had by improving this metric to 15% and above. But at some point you will hit diminishing returns. If the value is already at 30% for example, further gains will be uncertain. This metric reports the average values of all warp schedulers for the kernel execution period (NVIDIA doc). The larger the Est. Achieve Occupancy value is the better. 
