Coal the primary energy source consists mainly of Carbon. During the combustion process the Carbon in the coal combines with Oxygen in the air to produce Carbondioxide producing heat. The high heating value, the energy available in the coal, is in the range of 10,500 kJ/kg to 27,000 kJ/kg.
For example, consider a coal with a high heating value of 20,000 kJ/kg. Theoretically this is equivalent to 5.56 kwhr of electrical energy. Can we get all of this as electric power? No. In practice the effective conversion is only around one third of the theoretically possible value.
Why is it so?