YZA Inc. has the following financial information for the fiscal year ended June 30, 2023.

Balance Sheet as of June 30, 2023

• Cash: $280,000
• Marketable Securities: $180,000
• Accounts Receivable: $400,000
• Inventory: $520,000
• Prepaid Expenses: $90,000
• Property, Plant, and Equipment (Net): $1,900,000
• Total Assets: $3,370,000

Liabilities and Equity

• Accounts Payable: $330,000
• Short-term Loans: $220,000
• Long-term Debt: $1,000,000
• Common Stock: $1,300,000
• Retained Earnings: $520,000
• Total Liabilities and Equity: $3,370,000

Income Statement for the year ended June 30, 2023

• Revenue: $3,400,000
• Cost of Goods Sold: $2,000,000
• Operating Expenses: $850,000
• Interest Expense: $60,000
• Taxes (28%): $137,200
• Net Profit: $352,800

Using the provided financial statements, evaluate the financial health of YZA Inc. from the perspectives of (i) liquidity ratios, (ii) leverage ratios, (iii) profitability ratios, and (iv) efficiency ratios.