diff --git a/homeassistant/components/zha/sensor.py b/homeassistant/components/zha/sensor.py
index bb62494396a..4986742c63d 100644
--- a/homeassistant/components/zha/sensor.py
+++ b/homeassistant/components/zha/sensor.py
@@ -319,7 +319,7 @@ class ElectricalMeasurement(PollableSensor):
     _attr_device_class: SensorDeviceClass = SensorDeviceClass.POWER
     _attr_state_class: SensorStateClass = SensorStateClass.MEASUREMENT
     _attr_native_unit_of_measurement: str = UnitOfPower.WATT
-    _div_mul_prefix = "ac_power"
+    _div_mul_prefix: str | None = "ac_power"
 
     @property
     def extra_state_attributes(self) -> dict[str, Any]:
@@ -342,10 +342,14 @@ class ElectricalMeasurement(PollableSensor):
 
     def formatter(self, value: int) -> int | float:
         """Return 'normalized' value."""
-        multiplier = getattr(
-            self._cluster_handler, f"{self._div_mul_prefix}_multiplier"
-        )
-        divisor = getattr(self._cluster_handler, f"{self._div_mul_prefix}_divisor")
+        if self._div_mul_prefix:
+            multiplier = getattr(
+                self._cluster_handler, f"{self._div_mul_prefix}_multiplier"
+            )
+            divisor = getattr(self._cluster_handler, f"{self._div_mul_prefix}_divisor")
+        else:
+            multiplier = self._multiplier
+            divisor = self._divisor
         value = float(value * multiplier) / divisor
         if value < 100 and divisor > 1:
             return round(value, self._decimals)
@@ -419,13 +423,14 @@ class ElectricalMeasurementFrequency(PolledElectricalMeasurement):
 @MULTI_MATCH(cluster_handler_names=CLUSTER_HANDLER_ELECTRICAL_MEASUREMENT)
 # pylint: disable-next=hass-invalid-inheritance # needs fixing
 class ElectricalMeasurementPowerFactor(PolledElectricalMeasurement):
-    """Frequency measurement."""
+    """Power Factor measurement."""
 
     _attribute_name = "power_factor"
     _unique_id_suffix = "power_factor"
     _use_custom_polling = False  # Poll indirectly by ElectricalMeasurementSensor
     _attr_device_class: SensorDeviceClass = SensorDeviceClass.POWER_FACTOR
     _attr_native_unit_of_measurement = PERCENTAGE
+    _div_mul_prefix = None
 
 
 @MULTI_MATCH(
diff --git a/tests/components/zha/test_sensor.py b/tests/components/zha/test_sensor.py
index 48651df082d..e25430a293b 100644
--- a/tests/components/zha/test_sensor.py
+++ b/tests/components/zha/test_sensor.py
@@ -259,6 +259,24 @@ async def async_test_em_apparent_power(hass: HomeAssistant, cluster, entity_id):
     assert_state(hass, entity_id, "9.9", UnitOfApparentPower.VOLT_AMPERE)
 
 
+async def async_test_em_power_factor(hass: HomeAssistant, cluster, entity_id):
+    """Test electrical measurement Power Factor sensor."""
+    # update divisor cached value
+    await send_attributes_report(hass, cluster, {"ac_power_divisor": 1})
+    await send_attributes_report(hass, cluster, {0: 1, 0x0510: 100, 10: 1000})
+    assert_state(hass, entity_id, "100", PERCENTAGE)
+
+    await send_attributes_report(hass, cluster, {0: 1, 0x0510: 99, 10: 1000})
+    assert_state(hass, entity_id, "99", PERCENTAGE)
+
+    await send_attributes_report(hass, cluster, {"ac_power_divisor": 10})
+    await send_attributes_report(hass, cluster, {0: 1, 0x0510: 100, 10: 5000})
+    assert_state(hass, entity_id, "100", PERCENTAGE)
+
+    await send_attributes_report(hass, cluster, {0: 1, 0x0510: 99, 10: 5000})
+    assert_state(hass, entity_id, "99", PERCENTAGE)
+
+
 async def async_test_em_rms_current(hass: HomeAssistant, cluster, entity_id):
     """Test electrical measurement RMS Current sensor."""
 
@@ -428,6 +446,14 @@ async def async_test_device_temperature(hass: HomeAssistant, cluster, entity_id)
             {"ac_power_divisor": 1000, "ac_power_multiplier": 1},
             {"active_power", "rms_current", "rms_voltage"},
         ),
+        (
+            homeautomation.ElectricalMeasurement.cluster_id,
+            "power_factor",
+            async_test_em_power_factor,
+            7,
+            {"ac_power_divisor": 1000, "ac_power_multiplier": 1},
+            {"active_power", "apparent_power", "rms_current", "rms_voltage"},
+        ),
         (
             homeautomation.ElectricalMeasurement.cluster_id,
             "current",