The document argues that attitude is the key to achieving 100% in life. It presents various factors like hard work, knowledge, love, luck, money, and leadership, but calculates that their numerical equivalents in letters add up to less than 100%. However, when it calculates the letters in "attitude", the total equals 100%. The document concludes that having the right attitude is what allows one to fully achieve their potential in life and work. It encourages the reader to share this message and change their attitude in order to change their life for the better.