Hi class,

Performance metrics like Return on Equity $($ROE$)$ and Earnings Per Share $($EPS$)$ are crucial for assessing a company's financial health and profitability. ROE measures how effectively a company uses shareholders' investments to generate profits, which can be used as an indicator for measuring how efficient management is$.$ EPS represents the portion of a company's profit allocated to each outstanding share, this reflects the profitability on a per$-$share basis.

While looking at Disney's ROE numbers, we can see COVID's effects on the company. Starting in early $2020$ we saw the company's ROE drop into the negatives staying there until early $2021$ when we started to see a gradual climb upwards. This example shows us the impact that COVID had on the company and with the gradual climb upwards, this indicates a positive trend towards regaining operational efficiency. Along with a negative ROE in $2020$ we also saw a negative EPS, and as the company made its way out of COVID we saw some fluctuation in the EPS numbers but in $2024$ we saw an increase of $110\mathrm{.}85\%$ compared to $2023.$ The results from these improving ROE and EPS numbers are that Disney is recovering from the impact of the COVID pandemic, and is working towards enhancing the company's profitability. The large EPS increase of $2024$ is an indicator of effective cost management and successful revenue$-$generating strategies. From this, we can see Disney's resilience and how they have strategically navigated the challenges and are capitalizing on growth opportunities.