FLOPS assigned to sqrt in GPU to measure performance and global efficiency

Question

In a GPU implementation we need to estimate its performance in terms of GLOPS. The code is very basic, but my problem is how many FLOPS should I give to the operations "sqrt" or "mad", whether 1 or more.

Besides, I obtain 50 GFLOPS for my code if 1 say 1 FLOP for these operations, while the theoretical maximum for this GPU is 500GFLOPS. If I express it in precentages I get 10 %. In terms of speedup I get 100 times. So I think it is great, but 10% seems to be a bit low yield, what do you think?

Thanks