Usually, numbers over 100% mean that you are putting in less energy than is needed for the process. In this case, that would mean putting in a little over a quarter of the needed energy. That does not imply free energy or anything. The rest of the energy has to come from the environment.

A heat pump is another common example with efficiency numbers in the same ballpark. With a heat pump, the heat is being moved from outside to inside (or vice versa for air conditioning and refrigerators). In that case, it requires, for example, 1kW of electricity input to move 3.85kW of heat.