This report analyzes the long term solvency ratios of Walt Disney and compares its financial performance with industry average. The report provides recommendations to the management based on trend analysis of each ratio. The main ratios calculated in the long term solvency analysis are total debt ratio, debt equity ratio, equity multiplier, long term debt ratio, time interest earned and cash coverage ratio. The report suggests that the capital structure of Walt Disney is not sound and there is a need to take necessary steps by the management.