Period Ending: $12/31/202312/31/20221/1/202212/31/2020$

Total Revenue $$146,366$ $$142,428$ $$169,491$ $$34,703$

Cost of Revenue $$167,868$ $$131,910$ $$58,371$ $$31,830$

Gross Profit $-$$$21,502$ $$10,518$ $$111,120$ $$2,873$

Operating Expenses

Research and Development $--------$

Sales, General and Admin. $$39,292$ $$51,506$ $$43,238$ $$8,250$

Non$-$Recurring Items $$12,252$ $$93,113-$$$60--$

Other Operating Items $--------$

Operating Income $-$$$72,129-$$$284,022$ $$63,640-$$$6,731$

Add'l income$/$expense items $$917-$$$149,921-$$$4,302-$$$1,354$

Earnings Before Interest and Tax $-$$$104,437-$$$193,056$ $$42,637-$$$6,731$

Interest Expense $------$ $$9,386$

Earnings Before Tax $-$$$104,437-$$$193,056$ $$42,637-$$$16,117$

Income Tax $-$$$401-$$$17,412$ $$20,507$ $$172$

Minority Interest $--------$

Equity Earnings$/$Loss Unconsolidated Subsidiary $--------$

Net Income$-$Cont. Operations $-$$$104,036-$$$175,644$ $$22,130-$$$16,289$

Net Income $-$$$104,036-$$$175,644$ $$22,130-$$$16,289$

Net Income Applicable to Common Shareholders $-$$$104,036-$$$175,644$ $$22,130-$$$16,289$

Do the analyisis of the details provided, find the major issue and why these issue might occur $?$