Efficacy is the ratio of light output from a lamp or a bulb to the electric power it consumes and is measured in lumens per watt (LPW).
In this case; the power is 4 watt and the number of lumens is 240.
Efficacy = lumens/power
= 240/4
= 60 lm/W
Thus the efficacy of the bulb is 60 lm/W