sys.dm_os_ring_buffers ProcessUtilization value is sometimes more than 100% on multi-processor machine

I am querying sys.dm_os_ring_buffers ProcessUtilization record to get SQL Server CPU utilization.    Sometimes I see values of more than 100% on machines that have multiple logical processors.   

I have heard that ProcessUtilization is equivalent to the perfmon counter Process(<sql server>)\%Processor Time, is that true?

If it is % Processor time counter, does it have issues when the machine has multiple logical processors.   If that is the case, is scaling the ProcessUtilization value by number of logical processors correct?

Thanks.