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DIS · Q3 FY2026

Walt Disney Co Q3 FY2026 earnings analysis

By SageNoodle ResearchBullish
Reported results versus estimates
MetricActualEstimateResult
Revenue$25.248B$23.650B (yr ago)Beat
EPS$1.51$2.92 (yr ago)Miss
Free Cash Flow$3.072B$1.889B (yr ago)Beat
Gross MarginNot meaningfulNot meaningful (yr ago)Miss
Operating Margin14.4% pre-tax margin13.6% pre-tax margin (yr ago)Beat

What changed

Revenue increased 6.8%, pre-tax income rose 13.5% and free cash flow advanced 62.6%, while total segment operating income grew 21.4%. GAAP EPS fell 48.3% because the prior-year quarter included a large non-cash tax benefit and the current quarter included an $812M A+E impairment; adjusted EPS increased 28.0%.

Impact on the investment thesis

With no prior SageNoodle fair value, we establish a $122.50 base-case value based on assumed FY2027 normalized EPS of $5.57 and a 22.0x multiple. The quarter supports that valuation through stronger streaming profitability, Experiences growth and reiterated guidance, although Sports costs and soft advertising prevent a higher multiple.

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