Air conditioners cannot be more than 100% efficient as that would violate the principle of conservation of energy. The efficiency of an air conditioner is defined as the ratio of the cooling or heating output to the electrical input. In other words, it measures how effectively the air conditioner converts electrical energy into cooling or heating.
Most conventional air conditioners have an efficiency rating known as the Seasonal Energy Efficiency Ratio (SEER) for cooling and the Heating Seasonal Performance Factor (HSPF) for heating. These ratings indicate the energy efficiency of the unit under specific operating conditions.
For example, if an air conditioner has a SEER rating of 14, it means that it can provide 14 units of cooling output for every unit of electrical input. This doesn't mean the air conditioner is more than 100% efficient. It simply indicates that it can transfer heat from the conditioned space to the outside environment more effectively compared to a less efficient unit.
It's important to note that air conditioners are not standalone energy creators. They rely on electrical energy to operate and use various mechanisms, such as refrigeration cycles, to transfer heat from one place to another. While advancements in technology have led to more energy-efficient air conditioners, they cannot exceed 100% efficiency.