Adjustments to Current Assets
Adjustments to Total Assets
Adjustments to Current Liabilities
Adjustments to Total Liabilities
Adjustments to Stockholders’ Equity
Adjustments to Capitalization Table
Adjustments to Revenues
Adjustments to Reported Income

Walt Disney Co., adjusted current assets

US$ in millions

	Sep 30, 2023	Oct 1, 2022	Oct 2, 2021	Oct 3, 2020	Sep 28, 2019	Sep 29, 2018
As Reported
Current assets	32,763)	29,098)	33,657)	35,251)	28,124)	16,825)
Adjustments
Add: Allowance for credit losses	115)	158)	170)	426)	295)	192)
After Adjustment
Adjusted current assets	32,878)	29,256)	33,827)	35,677)	28,419)	17,017)

Based on: 10-K (reporting date: 2023-09-30), 10-K (reporting date: 2022-10-01), 10-K (reporting date: 2021-10-02), 10-K (reporting date: 2020-10-03), 10-K (reporting date: 2019-09-28), 10-K (reporting date: 2018-09-29).

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Walt Disney Co., adjusted total assets

US$ in millions

	Sep 30, 2023	Oct 1, 2022	Oct 2, 2021	Oct 3, 2020	Sep 28, 2019	Sep 29, 2018
As Reported
Total assets	205,579)	203,631)	203,609)	201,549)	193,984)	98,598)
Adjustments
Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	3,704)	2,360)
Add: Allowance for credit losses	115)	158)	170)	426)	295)	192)
Less: Deferred tax assets²	671)	636)	686)	329)	410)	134)
After Adjustment
Adjusted total assets	205,023)	203,153)	203,093)	201,646)	197,573)	101,016)

Based on: 10-K (reporting date: 2023-09-30), 10-K (reporting date: 2022-10-01), 10-K (reporting date: 2021-10-02), 10-K (reporting date: 2020-10-03), 10-K (reporting date: 2019-09-28), 10-K (reporting date: 2018-09-29).

¹ Operating lease right-of-use asset (before adoption of FASB Topic 842). See details »

² Deferred tax assets. See details »

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Walt Disney Co., adjusted current liabilities

US$ in millions

	Sep 30, 2023	Oct 1, 2022	Oct 2, 2021	Oct 3, 2020	Sep 28, 2019	Sep 29, 2018
As Reported
Current liabilities	31,139)	29,073)	31,077)	26,628)	31,341)	17,860)
Adjustments
Less: Current deferred revenues	5,568)	5,531)	4,067)	3,688)	4,050)	—)
After Adjustment
Adjusted current liabilities	25,571)	23,542)	27,010)	22,940)	27,291)	17,860)

Based on: 10-K (reporting date: 2023-09-30), 10-K (reporting date: 2022-10-01), 10-K (reporting date: 2021-10-02), 10-K (reporting date: 2020-10-03), 10-K (reporting date: 2019-09-28), 10-K (reporting date: 2018-09-29).

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Walt Disney Co., adjusted total liabilities

US$ in millions

	Sep 30, 2023	Oct 1, 2022	Oct 2, 2021	Oct 3, 2020	Sep 28, 2019	Sep 29, 2018
As Reported
Total liabilities	92,567)	95,253)	101,385)	104,037)	91,132)	44,643)
Adjustments
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	3,704)	2,360)
Less: Deferred tax liabilities²	7,258)	8,363)	7,246)	7,288)	7,902)	3,109)
Less: Deferred revenues	6,545)	6,458)	4,648)	4,201)	4,669)	—)
Less: Restructuring reserves	—)	—)	50)	357)	676)	—)
After Adjustment
Adjusted total liabilities	78,764)	80,432)	89,441)	92,191)	81,589)	43,894)

Based on: 10-K (reporting date: 2023-09-30), 10-K (reporting date: 2022-10-01), 10-K (reporting date: 2021-10-02), 10-K (reporting date: 2020-10-03), 10-K (reporting date: 2019-09-28), 10-K (reporting date: 2018-09-29).

¹ Operating lease liability (before adoption of FASB Topic 842). See details »

² Deferred tax liabilities. See details »

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Walt Disney Co., adjusted total Disney Shareholder’s equity

US$ in millions

	Sep 30, 2023	Oct 1, 2022	Oct 2, 2021	Oct 3, 2020	Sep 28, 2019	Sep 29, 2018
As Reported
Total Disney Shareholder’s equity	99,277)	95,008)	88,553)	83,583)	88,877)	48,773)
Adjustments
Less: Net deferred tax asset (liability)¹	(6,587)	(7,727)	(6,560)	(6,959)	(7,492)	(2,975)
Add: Allowance for credit losses	115)	158)	170)	426)	295)	192)
Add: Deferred revenues	6,545)	6,458)	4,648)	4,201)	4,669)	—)
Add: Restructuring reserves	—)	—)	50)	357)	676)	—)
Add: Redeemable noncontrolling interests	9,055)	9,499)	9,213)	9,249)	8,963)	1,123)
Add: Noncontrolling interests	4,680)	3,871)	4,458)	4,680)	5,012)	4,059)
After Adjustment
Adjusted total equity	126,259)	122,721)	113,652)	109,455)	115,984)	57,122)

Based on: 10-K (reporting date: 2023-09-30), 10-K (reporting date: 2022-10-01), 10-K (reporting date: 2021-10-02), 10-K (reporting date: 2020-10-03), 10-K (reporting date: 2019-09-28), 10-K (reporting date: 2018-09-29).

¹ Net deferred tax asset (liability). See details »

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Walt Disney Co., adjusted capitalization table

US$ in millions

	Sep 30, 2023	Oct 1, 2022	Oct 2, 2021	Oct 3, 2020	Sep 28, 2019	Sep 29, 2018
As Reported
Short-term finance lease liabilities	37)	37)	41)	37)	5)	12)
Current portion of borrowings	4,330)	3,070)	5,866)	5,711)	8,857)	3,790)
Borrowings, excluding current portion	42,101)	45,299)	48,540)	52,917)	38,129)	17,084)
Long-term finance lease liabilities	206)	219)	246)	271)	146)	142)
Total reported debt	46,674)	48,625)	54,693)	58,936)	47,137)	21,028)
Total Disney Shareholder’s equity	99,277)	95,008)	88,553)	83,583)	88,877)	48,773)
Total reported capital	145,951)	143,633)	143,246)	142,519)	136,014)	69,801)
Adjustments to Debt
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	3,704)	2,360)
Add: Short-term lease liabilities, operating leases (included in Accounts payable and other accrued liabilities)²	740)	614)	637)	747)	—)	—)
Add: Long-term lease liabilities, operating leases (included in Other long-term liabilities)³	3,258)	3,020)	2,983)	2,640)	—)	—)
Adjusted total debt	50,672)	52,259)	58,313)	62,323)	50,841)	23,388)
Adjustments to Equity
Less: Net deferred tax asset (liability)⁴	(6,587)	(7,727)	(6,560)	(6,959)	(7,492)	(2,975)
Add: Allowance for credit losses	115)	158)	170)	426)	295)	192)
Add: Deferred revenues	6,545)	6,458)	4,648)	4,201)	4,669)	—)
Add: Restructuring reserves	—)	—)	50)	357)	676)	—)
Add: Redeemable noncontrolling interests	9,055)	9,499)	9,213)	9,249)	8,963)	1,123)
Add: Noncontrolling interests	4,680)	3,871)	4,458)	4,680)	5,012)	4,059)
Adjusted total equity	126,259)	122,721)	113,652)	109,455)	115,984)	57,122)
After Adjustment
Adjusted total capital	176,931)	174,980)	171,965)	171,778)	166,825)	80,510)

Based on: 10-K (reporting date: 2023-09-30), 10-K (reporting date: 2022-10-01), 10-K (reporting date: 2021-10-02), 10-K (reporting date: 2020-10-03), 10-K (reporting date: 2019-09-28), 10-K (reporting date: 2018-09-29).

¹ Operating lease liability (before adoption of FASB Topic 842). See details »

² Short-term lease liabilities, operating leases (included in Accounts payable and other accrued liabilities). See details »

³ Long-term lease liabilities, operating leases (included in Other long-term liabilities). See details »

⁴ Net deferred tax asset (liability). See details »

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Walt Disney Co., adjusted revenues

US$ in millions

12 months ended:	Sep 30, 2023	Oct 1, 2022	Oct 2, 2021	Oct 3, 2020	Sep 28, 2019	Sep 29, 2018
As Reported
Revenues	88,898)	82,722)	67,418)	65,388)	69,570)	59,434)
Adjustment
Add: Increase (decrease) in deferred revenues	87)	1,810)	447)	(468)	1,134)	—)
After Adjustment
Adjusted revenues	88,985)	84,532)	67,865)	64,920)	70,704)	59,434)

Based on: 10-K (reporting date: 2023-09-30), 10-K (reporting date: 2022-10-01), 10-K (reporting date: 2021-10-02), 10-K (reporting date: 2020-10-03), 10-K (reporting date: 2019-09-28), 10-K (reporting date: 2018-09-29).

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Walt Disney Co., adjusted net income (loss) attributable to The Walt Disney Company (Disney)

US$ in millions

12 months ended:	Sep 30, 2023	Oct 1, 2022	Oct 2, 2021	Oct 3, 2020	Sep 28, 2019	Sep 29, 2018
As Reported
Net income (loss) attributable to The Walt Disney Company (Disney)	2,354)	3,145)	1,995)	(2,864)	11,054)	12,598)
Adjustments
Add: Deferred income tax expense (benefit)¹	(1,365)	168)	(1,252)	(275)	2,081)	(1,581)
Add: Increase (decrease) in allowance for credit losses	(43)	(12)	(256)	83)	103)	5)
Add: Increase (decrease) in deferred revenues	87)	1,810)	447)	(468)	1,134)	—)
Add: Increase (decrease) in restructuring reserves	—)	(50)	(307)	(319)	676)	—)
Less: Income (loss) from discontinued operations, net of income tax	—)	(48)	(29)	(32)	671)	—)
Add: Other comprehensive income (loss), net of tax	794)	2,178)	1,968)	(1,612)	(2,879)	359)
Add: Comprehensive income (loss), net of tax, attributable to noncontrolling interest	1,003)	217)	598)	483)	465)	396)
After Adjustment
Adjusted net income (loss)	2,830)	7,504)	3,222)	(4,940)	11,963)	11,777)

Based on: 10-K (reporting date: 2023-09-30), 10-K (reporting date: 2022-10-01), 10-K (reporting date: 2021-10-02), 10-K (reporting date: 2020-10-03), 10-K (reporting date: 2019-09-28), 10-K (reporting date: 2018-09-29).

¹ Deferred income tax expense (benefit). See details »

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Walt Disney Co. (NYSE:DIS)

Adjustments to Financial Statements

Adjustments to Current Assets

Adjustments to Total Assets

Adjustments to Current Liabilities

Adjustments to Total Liabilities

Adjustments to Stockholders’ Equity

Adjustments to Capitalization Table

Adjustments to Revenues

Adjustments to Reported Income