TUV Corporation's financial data for the fiscal year ended March 31, 2023, is provided below.

Balance Sheet as of March 31, 2023

• Cash: $300,000
• Accounts Receivable: $470,000
• Inventory: $560,000
• Prepaid Expenses: $90,000
• Property, Plant, and Equipment (Net): $1,900,000
• Total Assets: $3,320,000

Liabilities and Equity

• Accounts Payable: $340,000
• Short-term Loans: $240,000
• Long-term Debt: $950,000
• Common Stock: $1,300,000
• Retained Earnings: $490,000
• Total Liabilities and Equity: $3,320,000

Income Statement for the year ended March 31, 2023

• Revenue: $3,600,000
• Cost of Goods Sold: $2,100,000
• Operating Expenses: $900,000
• Interest Expense: $80,000
• Taxes (25%): $130,000
• Net Profit: $390,000

Using the provided financial data, analyze TUV Corporation's financial performance in terms of (i) liquidity, (ii) solvency, (iii) profitability, and (iv) efficiency.