By David B. Wilkerson

Walt Disney Co. (DIS) shares declined Friday after the media and entertainment giant's quarterly financial update raised concerns about the company's cable networks and parks.

Disney shares, which were up nearly 16% in 2009, fell 3% to $25.42 in early trading Friday.

The Burbank, Calif., company said Thursday that profit declined 26% for the three months ended June 27, on a decrease in advertising sales at Disney's television networks and stations, and on lower DVD sales.

Imran Khan of J.P. Morgan downgraded Disney to underweight from neutral earlier Friday, citing concerns about weaker advertising sales trends at cable sports network ESPN and the sluggish pace of bookings at the company's theme parks and resorts in the current quarter.

"Despite signs of stabilization in auto sales, we are concerned that ad weakness at ESPN could persist past [fiscal year] 2009," Khan said in a research note.

At ESPN, a drop in ad sales, higher programming costs and the absence of money that was deferred into last year's third quarter combined to diminish revenue in the latest quarter. Currently, ad sales are about 10% lower than they were at the same time in 2008, Disney said.

However, Oppenheimer & Co.'s Jason Helfstein took a more sanguine view, raising his 12-month price target to $29 from $26. He said Disney management's indication that it expects to resume share buybacks should help the stock.

For the quarter ended June 27, Disney earned $954 million, or 51 cents a share, down from $1.29 billion, or 66 cents a share, a year ago. Excluding items, the company said it would have earned 52 cents a share, a penny above expectations.

Revenue fell 7% to $8.6 billion, below the average analyst estimate of $8.83 billion.

Revenue at the company's studio entertainment division fell 12% to $1.26 billion as home-entertainment sales dropped from a year ago. The studio unit was also hurt by decreased worldwide television distribution revenue.

Chief Executive Bob Iger said Thursday that one way to combat decreasing DVD sales and the rising popularity of rentals is to concentrate on making movies that are more convenient to own than to rent, such as child-friendly films.

Revenue at the company's media networks division, which includes ABC, ESPN and Disney Channel, among other outlets, declined 2% to $3.96 billion. Most of the decline was seen at the ABC network and its affiliated TV stations, reflecting an industry-wide downturn as auto dealers and other traditionally heavy buyers of local TV ads have been devastated by the recession.

At ABC, higher programming costs and lower prime-time ratings hampered results.

Chief Financial Officer Tom Staggs said ad buyers are continuing to buy commercial time closer to a program's airdate, and ABC is "comfortable" with the prices it has been able to charge for those ads. However, Staggs said, the network anticipates that it will sell fewer ads in advance of the autumn TV season than it has in recent years.

During a conference call, Iger reiterated his skepticism of Time Warner Inc.'s (TWX) "TV Everywhere" initiative on Thursday, suggesting that the plan to tie online viewing of TV shows to a video subscription may not offer programmers enough compensation.

"TV Everywhere" is a reaction to concerns that the wide availability of free, ad-supported television shows online...may one day lead many consumers to stop paying for video subscriptions - whether from cable, telephone or satellite providers.

Revenue at theme parks and resorts fell 9% to $2.75 billion. The unit was affected by decreased guest spending at Walt Disney World, greater costs at Disney Vacation Club and a decline in revenue at Disneyland Paris.

Reservations at the company's theme parks and resorts are "up slightly" compared to last year at this time, Staggs said. The quarter includes an extra week in 2009 on Disney's fiscal calendar. Excluding that week, bookings are running about 7% lower than the same period in 2008, he said.

-By David B. Wilkerson; 415-439-6400; AskNewswires@dowjones.com