being in arrears in handing over profits

例句：

1. 1.The company is facing a significant financial crisis due to its being in arrears on payments.
   由于公司拖欠付款，正面临严重的财务危机。
2. 2. The government has been accused of being in arrears with the implementation of the new policy.
   政府因未能及时实施新政策而受到指责。
3. 3. The company's delay in paying back the loan has caused a lot of trouble for the lender.
   该公司拖延偿还贷款给债权人带来了很多麻烦。