In the evaluation of energy conversion processes, EnE (Energy Efficiency) and ExE (exergy efficiency) are currently used as the main indicators. However, this paper contends that such evaluations are incomplete and proposes incorporating DEnEx (Difference Between Energy Efficiency and Exergy Efficiency). The DEnEx reflects the energy losses caused by irreversible processes within the system, revealing the extent to which the system deviates from its ideal state during operation. This paper provides a detailed analysis of EnE, ExE, and DEnEx using the dual fluidized bed as an example, leading t...