Please answer the following Question about "Mandarin Oriental Hotel Groups" 1- Financial Analysis: a summary of the highlights of the financial status of the company such as 1-1 profitability ratios for the last 3 years starting from 2021, 2020, and 2019, including benchmark with a competitor: conclusions,((Please mention which indicator of the Profitability you picked to calculate the company's profitability, please include the formula) 1-2 Calculate efficiency for the last 3 years starting from 2021, 2020, and 2019, including conclusions.(Please mention which indicator of efficiency to calculate the company's efficiency, please include the formula) 1-3 Calculate operating returns for the last 3 years starting from 2021, 2020, and 2019, including benchmark with a competitor including conclusions. (Please mention which indicator of the operating return you picked to calculate the company's operating return, please include the formula) 1-4 Apply the horizontal analysis to the last 3 years starting from 2021, 2020, and 2019, including benchmarking with a competitor (focus on the balance sheet and income statement) including conclusions.

Income statement and balance sheet of Mandarin orientation 2021 and 2020 are as follows:

income statement and balance sheet of Mandarin orientation 2019 as follows (Please ignore 2018):

Competitors' information is as follows: Shangrila Hotel's Income statement and Balance sheet for 2019, 2020, and 2021) information :

above you can find a screenshot from Mandarin orientation's income statement and balance sheet for 2019, 2020, and 2021, and also its competitor (Shangri-La hotel's income statement and balance sheet for 2019, 2020, and 2021) Please exactly provide a step-by-step answer of what is asked in question with the requested figures and conclusion.

\begin{tabular}{l|rr|} \hline & 2020 & 2021 \\ \hline Revenue (Mil) & 183.70 & 316.90 \\ \hline Operating Income (Mil) & -185.10 & -25.40 \\ \hline Net Income (Mil) & -680.10 & -141.40 \\ \hline EBITDA (Mil) & -562.10 & -53.30 \\ \hline Diluted EPS & -0.54 & -0.11 \\ \hline Normalized Diluted EPS & -0.54 & -0.11 \\ \hline \end{tabular} \begin{tabular}{l|r|r|} & 2020 & 2021 \\ \hline Total Assets (Mil) & 4,574.10 & 4,417.00 \\ \hline Total Liabilities (Mil) & 1,060.90 & 1,104.70 \\ \hline Total Debt (Mil) & 847.90 & 884.00 \\ \hline Total Equity (Mil) & 3,513.20 & 3,312.30 \\ \hline Cash \& Cash Equivalents & 164.60 & 212.80 \\ \hline (Mil) & & \\ \hline Working Capital (Mil) & 19.50 & 113.20 \\ \hline \end{tabular} \begin{tabular}{l|r|r|r|} & 2019 & 2020 & 2021 \\ \hline Revenue (Mil) & 2,431.22 & 1,033.43 & 1,241.05 \\ \hline Operating Income (Mil) & 240.26 & -414.19 & -328.72 \\ \hline Net Income (Mil) & 152.49 & -460.16 & -290.58 \\ \hline EBITDA (Mil) & 845.94 & -1.84 & 165.75 \\ \hline Diluted EPS & 0.04 & -0.13 & -0.08 \\ \hline Normalized Diluted EPS & 0.05 & -0.12 & -0.07 \\ \hline \end{tabular} \begin{tabular}{l|r|r|r|} \hline & 2019 & 2020 & 2021 \\ \hline Total Assets (Mil) & 13,722.07 & 14,008.16 & 13,474.27 \\ \hline Total Liabilities (Mil) & 7,218.04 & 7,693.41 & 7,424.40 \\ \hline Total Debt (Mil) & 5,880.70 & 6,386.44 & 6,206.65 \\ \hline Total Equity (Mil) & 6,504.03 & 6,314.75 & 6,049.86 \\ \hline Cash \& Cash Equivalents & 1,034.87 & 1,007.12 & 802.12 \\ \hline (Mil) & & & \\ \hline Working Capital (Mil) & 221.91 & -60.67 & -608.02 \\ \hline \end{tabular} \begin{tabular}{l|rr|} \hline & 2020 & 2021 \\ \hline Revenue (Mil) & 183.70 & 316.90 \\ \hline Operating Income (Mil) & -185.10 & -25.40 \\ \hline Net Income (Mil) & -680.10 & -141.40 \\ \hline EBITDA (Mil) & -562.10 & -53.30 \\ \hline Diluted EPS & -0.54 & -0.11 \\ \hline Normalized Diluted EPS & -0.54 & -0.11 \\ \hline \end{tabular} \begin{tabular}{l|r|r|} & 2020 & 2021 \\ \hline Total Assets (Mil) & 4,574.10 & 4,417.00 \\ \hline Total Liabilities (Mil) & 1,060.90 & 1,104.70 \\ \hline Total Debt (Mil) & 847.90 & 884.00 \\ \hline Total Equity (Mil) & 3,513.20 & 3,312.30 \\ \hline Cash \& Cash Equivalents & 164.60 & 212.80 \\ \hline (Mil) & & \\ \hline Working Capital (Mil) & 19.50 & 113.20 \\ \hline \end{tabular} \begin{tabular}{l|r|r|r|} & 2019 & 2020 & 2021 \\ \hline Revenue (Mil) & 2,431.22 & 1,033.43 & 1,241.05 \\ \hline Operating Income (Mil) & 240.26 & -414.19 & -328.72 \\ \hline Net Income (Mil) & 152.49 & -460.16 & -290.58 \\ \hline EBITDA (Mil) & 845.94 & -1.84 & 165.75 \\ \hline Diluted EPS & 0.04 & -0.13 & -0.08 \\ \hline Normalized Diluted EPS & 0.05 & -0.12 & -0.07 \\ \hline \end{tabular} \begin{tabular}{l|r|r|r|} \hline & 2019 & 2020 & 2021 \\ \hline Total Assets (Mil) & 13,722.07 & 14,008.16 & 13,474.27 \\ \hline Total Liabilities (Mil) & 7,218.04 & 7,693.41 & 7,424.40 \\ \hline Total Debt (Mil) & 5,880.70 & 6,386.44 & 6,206.65 \\ \hline Total Equity (Mil) & 6,504.03 & 6,314.75 & 6,049.86 \\ \hline Cash \& Cash Equivalents & 1,034.87 & 1,007.12 & 802.12 \\ \hline (Mil) & & & \\ \hline Working Capital (Mil) & 221.91 & -60.67 & -608.02 \\ \hline \end{tabular}