fabrics construction

Dear everyone,

I just started working in textile sector and have couple questions.
I would like someone to explain me how to determine which construction of fabric has better quality.
for example:
22x10/40x36 or
this is construction of 2 different 100% cotton flannel bedsheets. Which one is better and why? Only difference is 22 and 25. I think these numbers stand for thread thickness, right? I f so which is better from them two, 22 or 25? Is 22 thicker from 25 or other way around?
40x36 are wrap and weft count, right?

thanks in advance