According to the law of conservation of energy energy can neither be created nor destroyed. If this is true why is there less energy in the top of the energy pyramid than there is in the bottom of the?

As we move up the energy pyramid, energy is lost at each trophic level through processes such as respiration, heat loss, and waste production. This results in less total energy being available at higher trophic levels compared to lower levels. This loss of energy is due to inefficiencies in energy transfer between trophic levels and the metabolic needs of organisms.