Theoretical power efficiency of class-D amplifiers is 100%. That is to say, all of the power supplied to it is delivered to the load, none is turned to heat. This is because an ideal switch in its “on” state would conduct all the current but have no voltage loss across it, hence no heat would be dissipated. And when it is off, it would have the full supply voltage across it but no leak current flowing through it, and again no heat would be dissipated. Real-world power MOSFETs are not ideal switches, but practical efficiencies well over 90% are common parallel class SMP300 Mono-Channel Class D Crown XLI2500 Power Amplifier