It’s an okay film, nothing special, and I don’t plan on revisiting it or suggesting it to others. Right away, the animation quality noticeably declines. While it’s true this installment came during a period of unnecessary sequels from Disney, and coincided with their shift from traditional hand-drawn animation to digital techniques, it's hard to ignore that it happened just two years after "Atlantis: The Lost Empire," which looks fantastic. Another immediate issue—evident even on the box art—is Mowgli’s continued use of a strange diaper (the origin of which is never explained) instead of actual clothing. As Mowgli grapples with his identity between two worlds, a theme that was handled well in the original film, he escalates his demanding behavior toward both the jungle and the village. Meanwhile, Sher Khan returns to hunt him, driven by an amplified obsession or sense of pride—it’s reminiscent of “Moby Dick.” Due to a lack of fresh ideas, they recycle some older songs (at least three that I noticed, with "Bear Necessities" and "Jungle Rhythm" feeling particularly overused, and "I Wanna Be Like You" appearing at the very end) instead of introducing new musical numbers. As the story progresses, it’s revealed that Mowgli has no genuine bond with the animals; everything simply speaks English, and the other human characters don't seem to find this odd or react in any way. This completely undermines the film. At least in "Tarzan," it was clear why he would communicate with grunts and gestures to the gorillas. The little bit of appeal they managed to carry over from the previous movie is simply erased by that detail. The tension surrounding Mowgli’s danger feels less significant this time, since he's survived perilous situations before. We also have two other seemingly indestructible children wandering around the jungle, surviving unbelievable circumstances. I wouldn’t say there isn’t anything to appreciate here, but I found myself disliking much more than enjoying it, and there are countless other movies that would be a better use of my time.

Source on TMDB