Sometimes businesses fail due to imperfect value creation and capture assumptions.

An example of this is when:

business fails to produce the same product it intended to produce, so the customer doesn't see the benefit of the product, and hence won't buy the product

a business cannot get access to all of the raw materials it needs to produce its product.

a business assumes if it gets its product on the shelves of Walmart, the business is guaranteed to be successful.

Plan A fails, and the business has no Plan B or Plan C$,$ so the business fails.

Businesses don't fail due to imperfect value creation and capture assumptions.