What is the assessment of top glaciers business results during the period $2020-22$

Balance sheet Assets Accounts receivable Taxes receivable Inventory Prepaid expenses Total current assets Net tangible assets Intangible assets Other long-term assets Future taxes Total long-term assets Total assets Liabilities Bank overdraft Bank loan Demand loan Creditors Lease inducement Total current liabilities Long-term liabilities Due to shareholders Future taxes Total long-term liabilities Capital stock Retained earnings Total shareholder equity Top Glaciers Inc.: A New Ice Age? (Part A) As at May,31 (9 months) 632,631 1,175,602 20,437 1,828,670 2,791,281 440,933 466,979 5,698,246 7,526,916 24,648 162,612 996,466 74,583 2,388,309 1,582,673 37,405 384,140 2,004,218 (2,536,163) 3,134,389 Annual 2019 920,105 17,596 906,073 300 1,844,074 2,696,967 405,933 466,979 5,568,932 11,727 1,080,000 227,984 994,964 73,497 2,388,172 1,456,443 1,857,252 384,140 3,697,834 3,800,100 1,327,000 Total liabilities and shareholders equity