Citing a $313 million loss from the company’s film unit, The Walt Disney Company reported a 27 percent drop in its fourth quarter earnings to $379 million in quarter ended Oct. 1, versus $516 million in net income for the same period last year. Disney executives said the studio’s performance was offset by strong showings by the ABC and ESPN networks as well as its theme parks. In a conference call with analysts they also predicted success for films including “The Chronicles of Narnia: The Lion, the Witch and the Wardrobe” and next summer’s “Cars” with Pixar Animation Studios. Revenue for Disney parks and resorts increased by 16 percent, to $9 billion, and operating income rose to $1.2 billion from $1.1 billion. The company’s consumer products division saw revenue for the year decline by 15 percent, to $2.1 billion, primarily because of the sale of the North America Disney Stores in November 2004. Operating income for the segment decreased to $520 million from $534 million.