Matchpoints
Let's imagine a score sheet for a hand that has been played at 5 different tables and, even though it's the same hand, there will be a few different results.
Same Hand, Different Scores
Before we go any further, have a look at line 3 where NS pair 3 have played against EW pair 8. South was declarer in 4♠ going down by 1 so East and West score 50 points. As far as North and South go, any score going to East and West is a minus score for North and South. 50 to East and West is the same as -50 for North and South.
Likewise, on hand 4 East played in 3♥ making 3 for a score of 140 to East and West. That also means -140 for North and South. It's the same thing!
Duplicate Scoring
At table 1, North and South scored of 110 points. North and South score two 'match points' for each other North South pair they beat. 110 beats 3 other scores for a total of 6 match points.
At table 2, North and South beat everyone scoring 8 matchpoints.
At table 3 and 5, North and South were -50. That's better than -140 so that's 2. You score 1 matchpoint for each pair you tie with so that's another 1 for a total of 3 matchpoints.
Pair 4 beat nobody and score 0 matchpoints.
Sacrifice Bidding
On the following hand, with everybody vulnerable, East and West can make 10 tricks in their contract of 4♥ for a score of 620 to East West. As you now know, 620 to East and West is the same as -620 for North and South.
The Score Sheet
There was one North South pair, pair 5, who played in 4Sx, down 2, losing 500 points.
Matchpoints For The Hand
-500 is better than -620 so pair 5 actually did better than the other 4 North South pairs and score 4 x 2 = 8 matchpoints!
How The Percentage Scores Are Calculated
The matchpoints for each hand can also be converted to a percentage. With 5 tables playing, the most matchpoints any pair can win is 8. 8 out of 8 is 100% and that's what pair 5 scored on this hand.
The matchpoints for every hand in a session are added up to give you a total score for the whole session. Most players don't learn how the scores are calculated when they're having bridge lessons but if you really want to improve then it makes sense to learn how it all works. If nothing else it'll show you the value of overtricks in duplicate bridge.