Walt Disney Company acquired 70% of Pixar Animation Studios' outstanding shares on January 1, 20X1, for $20 billion, applying the acquisition method under IFRS 3. Pixar Animation Studios reported a net income of $3.5 billion for the year ended December 31, 20X1, using the accrual basis of accounting in accordance with IFRS.

Requirement: Present a consolidated income statement for Walt Disney Company and its subsidiary Pixar Animation Studios for the year ended December 31, 20X1, incorporating the principles of IFRS accounting for business combinations and revenue recognition. Ensure separate identification of non-controlling interests.

· Financial Information:

• Net Income: $8,500,000
• Depreciation Expense: $400,000
• Increase in Accounts Receivable: $150,000
• Decrease in Inventory: $250,000
• Purchase of Equipment: $900,000

Questions: a) What is the company's gross profit margin? b) Calculate the current ratio. c) Determine the debt-to-equity ratio. d) What is the return on assets (ROA)? e) Calculate the earnings per share (EPS).