The ‘more than 100%’ is only in comparison to a less efficient process. A heat pump itself is operating below 100% efficiency - it’s just kind of “cheating” by

The ‘more than 100%’ is only in comparison to a less efficient process. A heat pump itself is operating below 100% efficiency - it’s just kind of “cheating” by using an external source of external energy as one of its inputs in addition to the electricity running it.