The document presents a cipher where letters of the alphabet correspond to numbers 1 through 26. It analyzes the numeric values of words like "Hard Work", "Knowledge", "Love", "Luck", "Money", and "Leadership" and finds they all add up to less than 100%. However, it finds that the word "Attitude" has a value of exactly 100%. Therefore, it concludes that having the right attitude is what allows one to achieve 100% in life. It encourages sharing this message with loved ones.