They provide the materials, the tools and machinery, the designs that are being made (assuming some sort of manufacturing company for this example).
Other workers made the materials, the tools, the machinery, and the designs. If the owner did they occupy a class position as a worker and owner.
They also carry the risk (unless of course they are a corporation, the ridiculous entity created to reap the advantages of personhood while avoiding all its responsibilities and drawbacks).
The risk that they might be a worker if their venture fails.