This is one article I have read.
https://batteryuniversity.com/learn/...tate_of_charge
Measuring state-of-charge by voltage is simple, but it can be inaccurate because cell materials and temperature affect the voltage. The most blatant error of the voltage-based SoC occurs when disturbing a battery with a charge or discharge. The resulting agitation distorts the voltage and it no longer represents a correct SoC reference. To get accurate readings, the battery needs to rest in the open circuit state for at least four hours; battery manufacturers recommend 24 hours for lead acid. This makes the voltage-based SoC method impractical for a battery in active duty.
Each battery chemistry delivers its own unique discharge signature. While voltage-based SoC works reasonably well for a lead acid battery that has rested, the flat discharge curve of nickel- and lithium-based batteries renders the voltage method impracticable.