While the 3 current ratio also surged from 1.023 to 4.66, indicating enhanced short-term liquidity, it is essential to note the decline in metrics like earnings per share(Walt Disney, 2023) , which fell from $0.82 to -$0.084, and net profit margin, which dropped from 0.06 to -0.007. These variations highlight the evolving dynamics in Disney's financial health, warranting a comprehensive assessment and further analysis of the underlying factors