WXY Inc. presents the following financial statements for the year ended June 30, 2023.

Balance Sheet as of June 30, 2023

• Cash: $310,000
• Marketable Securities: $180,000
• Accounts Receivable: $460,000
• Inventory: $550,000
• Prepaid Expenses: $70,000
• Property, Plant, and Equipment (Net): $1,900,000
• Total Assets: $3,470,000

Liabilities and Equity

• Accounts Payable: $320,000
• Short-term Loans: $240,000
• Long-term Debt: $950,000
• Common Stock: $1,300,000
• Retained Earnings: $660,000
• Total Liabilities and Equity: $3,470,000

Income Statement for the year ended June 30, 2023

• Revenue: $3,700,000
• Cost of Goods Sold: $2,200,000
• Operating Expenses: $850,000
• Interest Expense: $70,000
• Taxes (28%): $154,000
• Net Profit: $426,000

Assess the financial health of WXY Inc. considering (i) liquidity ratios, (ii) leverage ratios, (iii) profitability ratios, and (iv) efficiency ratios.