Passage: Loudspeaker efficiency is defined as the sound power output divided by the electrical power input. Most loudspeakers are inefficient transducers; only about 1% of the electrical energy sent by an amplifier to a typical home loudspeaker is converted to acoustic energy. The remainder is converted to heat, mostly in the voice coil and magnet assembly. The main reason for this is the difficulty of achieving proper impedance matching between the acoustic impedance of the drive unit and the air it radiates into. (At low frequencies, improving this match is the main purpose of speaker enclosure designs). The efficiency of loudspeaker drivers varies with frequency as well. For instance, the output of a woofer driver decreases as the input frequency decreases because of the increasingly poor match between air and the driver.

Question: what defines loud speaker efficiency?
sound power output divided by the electrical power input