Answer:
because some waste heat is always produced produced in a heat engine.
Step-by-step explanation:
the fraction of heat input that is converted to a net work output is a measure of the performance of the heat engine and is called the thermal efficiency.Since the machine does not contain a source of energy ,nor can it store energy ,from this conversation of energy the power output of machine can never be greater than its input,so efficiency can be less than 100%.