Hi had written a answer for it but lost it so here goes my...

Hi had written a answer for it but lost it so here goes my thoughts for the second time and this list is not extensive
Innovation is the CBR wheel innovative yes it is and it superior yes it is but only for a niche limited market and that has been talked too at length on here
The wheels are significantly more expensive than the Alloy wheels offered by the OEM for the same models cars they offer so unless the purchaser see that they are signifcantly better they will still choose the alloy option
They are only offered on a limited range of cars and the total volumes talked about by CBR management do not reconcile with the historical figure produced or offered by their OEM users
IIs CBR a price setter or a price taker Can CBR set the price it wants to sell the wheels at or is it at the mercy of the OEMS
What bargaining power do they have with Ferrari or Ford and i would suggest not a lot CBR needs Ford and Ferrari more than they need them
The production process is both capital and labour intensive and to increase production requires a lot more people and to date they have not been able to significantly increase their volumes though automation to reduce the price 400 plus people running a factory producing forged alloy wheels in china producing could produce upwards of 100000 + wheels per year

CBRs product range is low due to the limited no of OEMs it deals with.

The technology is imature and constantly evolving which requires significant and constant research and development even with the i phone and samsung products they are based on incremental improvement rather than having to excuse the pun reinvent the wheel

The political environment CBR was a company that was held out as a solution to the problems facing the auto industry when ford closed its production base in Geelong so perhaps the business case was not as solid as it could have been and from an outsider looking in all of the solutions to every issue could be solved by asking for more and more money

They are my thoughts and my analysis and yes it is crude but hopefully give you some insights and is loosely based on Michael Porters Five Forces Analysis Model

Next Step is what could they have done differently and that will follow this post