LMN Corp. provides the following financial data for the year ended December 31, 2023.

Balance Sheet as of December 31, 2023

• Cash: $280,000
• Marketable Securities: $150,000
• Accounts Receivable: $470,000
• Inventory: $530,000
• Prepaid Expenses: $80,000
• Property, Plant, and Equipment (Net): $1,900,000
• Total Assets: $3,410,000

Liabilities and Equity

• Accounts Payable: $340,000
• Short-term Loans: $230,000
• Long-term Debt: $1,000,000
• Common Stock: $1,300,000
• Retained Earnings: $540,000
• Total Liabilities and Equity: $3,410,000

Income Statement for the year ended December 31, 2023

• Revenue: $3,500,000
• Cost of Goods Sold: $2,200,000
• Operating Expenses: $900,000
• Interest Expense: $60,000
• Taxes (30%): $102,000
• Net Profit: $238,000

Based on the provided financial data, analyze LMN Corp.'s financial health considering (i) liquidity ratios, (ii) leverage ratios, (iii) profitability ratios, and (iv) efficiency ratios.