Outside of tax breaks and government subsidies, what other aspects of business are not included in these problems that could have significant impact on profit or loss?
It is not really possible for us to know what "other aspects" of business might have significant impacts on profit and loss. The reason for this is that we do not know what aspects of business are already included in your problems.
Some things that might have an impact on profits and losses could include changes in productivity. This is something that is very important for profits and losses. So are the levels of wages that the business is paying its workers. We would also need to look at any taxes that the government does levy on the business as well as at any costs that are incurred by the business having to comply with government regulations.
All of these are aspects of business that could impact profits and losses, but there is no way for us to know which are already included in the problems.