The coloumbic efficiency of a battery is defined as follows:
Where
is the coloumbic efficiency (pu)
is the amount of charge that exits the battery during the discharge cycle (C)
is the amount of charge that enters the battery during the charging cycle (C) Coloumbic efficiency is not 100% because of losses in charge, largely because of secondary reactions, such as the electrolysis of water or other redox reactions in the battery. The coulombic efficiency of a typical lead-acid battery is >95%.Here is the source link.
You lost the argument and your credibility. Now get lost.
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