From this document, this DTU percent is determined by this query:
SELECT end_time,
(SELECT Max(v)
FROM (VALUES (avg_cpu_percent), (avg_data_io_percent),
(avg_log_write_percent)) AS
value(v)) AS [avg_DTU_percent]
FROM sys.dm_db_resource_stats;
looks like the max of avg_cpu_percent
, avg_data_io_percent
and avg_log_write_percent
Reference: