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DIS · 10-Q filed August 5, 2026

DIS earnings analysis

What we found in DIS's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

Disney delivered 7% revenue growth to $25.248 billion and lifted total segment operating income 21% to $5.555 billion, led by Experiences and Entertainment. GAAP EPS nevertheless declined 48% to $1.51 because the prior year benefited from a $3.277 billion Hulu-related non-cash tax benefit and the current quarter included $900 million of restructuring and impairment charges. Experiences momentum and a $9 billion fiscal-2026 repurchase target are constructive, but Sports profitability, rising borrowings and heavier capital spending temper the outlook.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

Revenue grew 7% and gross margin expanded
Revenue rose 7% year over year to $25.248 billion, including 7% service-revenue growth to $22.675 billion and 6% products growth to $2.573 billion. Gross margin expanded to 40.2% from 38.6%, as cost of products fell to $1.432 billion from $1.498 billion despite higher service costs.
Experiences profit increased 20%
Experiences was the largest contributor to operating-income growth: revenue increased 10% to $9.968 billion and operating income rose 20% to $3.017 billion. Resorts and vacations revenue grew 17% to $2.766 billion, supported by 10% more passenger cruise days.
Entertainment operating income rose 64%
Entertainment operating income increased 64% to $1.680 billion on 6% revenue growth to $11.345 billion. Subscription and affiliate fees rose 12% to $7.545 billion, while SG&A declined $187 million to $2.301 billion on lower marketing costs.
Operating cash flow remained above $12.5B
Nine-month operating cash flow was $12.515 billion, down $1.112 billion from $13.627 billion, but remained substantial. Cash flow was pressured by higher income-tax payments and higher sports-content spending, partly offset by higher cash receipts at Experiences and Entertainment.
Share repurchases accelerated sharply
Disney repurchased $7.245 billion of stock, or 68 million shares, in the first nine months, versus $2.496 billion and 24 million shares a year earlier. It had authorization for approximately 271 million additional shares as of June 27, 2026.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

GAAP earnings declined on tax comparison and charges
GAAP diluted EPS fell 48% to $1.51 from $2.92, and Disney-attributable net income fell 50% to $2.638 billion. The comparison includes a $3.277 billion prior-year non-cash Hulu tax benefit, while the current quarter absorbed $900 million of restructuring and impairment charges.
Sports profit fell as rights costs rose
Sports operating income declined 17% to $858 million despite 4% revenue growth to $4.500 billion. Programming and production costs rose 10% to $3.050 billion, driven by contractual rate increases, new rights and the NBA-renewal timing shift.
Debt and working-capital demands increased
Cash and cash equivalents declined $510 million to $5.185 billion since September 27, 2025, while total borrowings increased $4.015 billion to $46.041 billion. Receivables increased $1.336 billion to $14.553 billion and the current-liability excess over current assets widened to $10.213 billion from $9.895 billion.
Higher capex reduced free-cash-flow conversion
Capital spending increased to $6.780 billion in the first nine months from $6.108 billion, principally from Experiences investment, while operating cash flow fell to $12.515 billion. Implied nine-month free cash flow was $5.735 billion, down from $7.519 billion.
Distribution negotiations pose blackout risk
The updated risk factors cite fiscal-2026 distribution-renewal risk after NFL Network and NFL RedZone were removed from Comcast Xfinity in the third quarter, with service not reinstated. Disney also entered sports-rights licenses needed to operate NFL Network and RedZone through 2033, increasing the importance of distribution economics.
Securities litigation exposure has broadened
Legal-risk disclosures expanded: the securities class-action trial is set for November 16, 2027, and ten shareholder derivative complaints have been filed. The filing states that Disney cannot reasonably estimate potential losses for these matters.
The numbers

What they reported.

What the company itself reported, taken out of the document.

What survived to operating profit
Of every $100 of revenue Cost of sales $60 Operating expenses $25 Left as operating profit $15
Percentages of revenue, taken from the filing. Drawn this way because it holds whatever scale the company reports in.
Earnings per share
$1.51
Gross margin
40.2%
Operating margin
15.3%
Segment
Entertainment revenue: $11.345 billion; segment operating income: $1.680 billion
Segment
Sports revenue: $4.500 billion; segment operating income: $858 million
Segment
Experiences revenue: $9.968 billion; segment operating income: $3.017 billion
Guidance

What they said about what is next.

No numeric revenue or EPS range was provided in the 10-Q. Disney expects approximately $24 billion of fiscal-2026 produced and licensed-content spending and approximately $9 billion of capital expenditures, and is targeting at least $9 billion of fiscal-2026 share repurchases.

How we read the filing overall

The filing reads about the same as the one before it.

One reading of one document. It is not advice, and it is not a forecast.
Earlier filings

What came before.

10-Q · May 6, 2026
Disney reported Q2 2026 revenue of $25.17 billion and EPS of $1.27, both falling short of analyst estimates. Revenue grew 7% year-over-year, driven predominantly by the Entertainment segment, whereas net income and EPS…
10-Q · February 2, 2026
The Walt Disney Company's Q1 2026 10-Q report shows a 5% increase in revenue year-over-year, totaling $25.98 billion, although net income declined by 6% to $2.4 billion driven by higher costs and reduced operating…
10-K · November 13, 2025
The Walt Disney Company reported FY 2025 results demonstrating a revenue increase of 3% to $94.43 billion, alongside a notable rise in net income to $12.4 billion, leading to a significant EPS of $6.85, up from $2.72 in…
10-Q · August 6, 2025
The Walt Disney Company reported a strong Q3 2025 with revenues of $23.65 billion, marking a 2% increase from the prior year. Diluted EPS soared to $2.92 from $1.43 a year ago, fueled by significant tax benefits and…

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

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