It is a statement of superiority and can be interpreted in many ways, depending on the context and tone of voice. It could be:
* A boastful claim: The speaker believes they are superior to the other person in some way.
* A playful challenge: The speaker is trying to provoke a friendly competition.
* A sarcastic remark: The speaker is actually implying the opposite, that they are not better than the other person.
* A hurtful insult: The speaker is trying to belittle or demean the other person.
Without further context, it's difficult to determine the exact meaning.