NKE Nike, Inc. FILING REVIEW ONLY
FORM 10-K · FY2026 ENDED 2026-05-31 · FILED 2026-07-15 · 1,481M DILUTED WTD-AVG SHARES
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Diluted weighted-average shares: the average share count across the fiscal year, including shares that in-the-money options and awards would add — the denominator of diluted EPS.
· EDGAR ↗

The company designs, develops and markets athletic footwear, apparel, equipment and accessories under the NIKE, Jordan and Converse brands. Products are sold through company-owned retail stores, digital platforms and wholesale accounts including independent distributors, licensees and sales representatives. Customers include footwear, sporting goods, department and specialty retailers as well as consumers purchasing directly through owned stores and digital channels.

Executive ChairmanMark Parker
President and Chief Executive OfficerElliott Hill
Executive Vice President, Chief Operating OfficerVenkatesh Alagirisamy
S&P 500 · CONSUMER DISCRETIONARY · CIK 320187
REVENUE$46.4B+0.2% YoY
NET INCOME$3.1B-3.4% YoY
OPERATING CASH FLOW$2.9B-22.4% YoY
FREE CASH FLOW
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Free cash flow = operating cash flow − capital expenditure, both as filed.
$2.2B-33.2% YoY
54
FILING SCORE / 100
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How the score is computed: 7 management claims are checked against the filed statements and 6 earnings-quality warning signs are computed from them. Each check earns 2 points when the numbers fully back it, 1 when partly, 0 when they contradict or flag red — 7/14 on claims and 7/12 on warning signs, averaged to 0–100. 70+ reads strong; 45–69 mixed; below 45 weak. Every check's arithmetic is on this page.
MIXED13 CHECKS · 0 red · 5 watchNEXT 10-Q ~JUL 2026 (EST.)
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Estimated from the filer's own quarter cadence: last filed quarter end + one quarter; filing typically ~40 days later. An estimate, not an announcement.
Statements & commentary
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Statements as filed on the left — every figure from the company's own XBRL filing, in millions of dollars. What management wrote on the right, quoted verbatim. Open any claim for its arithmetic. The gold number beside a statement line counts the claims resting on that line. ✓ matches · ◐ partly · ✗ contradicts or red flag · ◐ watch.
EVERY FIGURE AS FILED · $M EXCEPT PER-SHARE
Income statement · $ millions202620252024
Total revenues46,39846,30951,3625
· Footwear30,53830,96735,227
· Apparel13,49713,04513,868
· Sporting equipment2,2202,2232,112
· Product and service other14374155
Cost of revenue26,48726,51928,4752
Gross profit19,91119,79022,8871
Selling, general and administrative16,11416,08816,5761
Depreciation, depletion and amortization747775796
Impairments503348
Other income (expense), net5376228
Income before income taxes3,9003,8856,700
Income tax provision7926661,0001
— of which current8889541,4971
Net income attributable to common3,1083,2195,7002
Diluted earnings per share$2.10$2.16$3.73
Weighted-average diluted shares1,4811,4881,530
Cash flow · $ millions202620252024
Net income incl. noncontrolling interests3,1083,2195,700
Depreciation, depletion and amortization747775796
Share-based compensation715709804
Deferred income taxes(96)(288)(497)
Change in receivables1,207257329
Change in inventories31(120)(908)
Net cash provided by operating activities2,8683,6987,4293
Capital expenditure6844308121
Net cash used in investing activities(488)(275)894
Dividends paid2,4072,3002,1691
Repurchases of common stock1462,9854,2501
Debt repaid01,0000
Net cash used in financing activities(2,292)(5,820)(5,888)
Cash and equivalents at end of period7,5637,4649,860
Balance sheet · $ millions20262025
Cash and cash equivalents7,5637,464
Receivables, net5,9314,7171
Total current assets24,60323,362
Property, plant and equipment, net4,7964,828
Goodwill2402401
Intangible assets, net259259
Total assets38,41036,5791
Accounts payable3,6003,479
Current debt2,0000
Total current liabilities12,54710,566
Long-term debt5,9427,961
Redeemable interests (temporary equity)00
Stockholders' equity14,86513,213
Total equity14,86513,2131
Segments · as filed in the segment note · $ millionsNIKE brandConverse segmentCorporate / unallocatedConsolidated
Net sales45,2221,174246,398
Cost of sales25,922660(95)26,487
Selling, general & administrative13,5254972,09216,114
Depreciation & amortization6278112747

Rows render only when the filed members reconcile to the consolidated line; Corporate / unallocated is consolidated − Σ segments, arithmetic on filed lines. A concept whose members do not faithfully partition the total is omitted, never approximated.

Largest FY/FY moves · $ millions, ranked by |Δ|FY2026FY2025Δ $Δ %Reading
Net cash used in financing activities · CF(2,292)(5,820)+3,528+60.6%◐ outsized
Repurchases of common stock · CF1462,985−2,839-95.1%◐ outsized
Long-term debt · BS5,9427,961−2,019-25.4%
Total current liabilities · BS12,54710,566+1,981+18.7%
Total assets · BS38,41036,579+1,831+5.0%
Stockholders' equity · BS14,86513,213+1,652+12.5%
Total equity · BS14,86513,213+1,652+12.5%
Total current assets · BS24,60323,362+1,241+5.3%
Receivables, net · BS5,9314,717+1,214+25.7%
Debt repaid · CF01,000−1,000-100.0%
Change in receivables · CF1,207257+950+369.6%
Net cash provided by operating activities · CF2,8683,698−830-22.4%
· Apparel · IS13,49713,045+452+3.5%
· Footwear · IS30,53830,967−429-1.4%
Business quality — Buffett/Munger screen · deterministic · not part of the filing scoreValueReading
Return on equity
net income ÷ average of start- and end-of-year equity
22.1%
sector median 19.8%
strong
Share count, year-end
(year-end shares − prior year-end) ÷ prior year-end
n/a
sector median -2.5%
insufficient data
Debt to equity
(current debt + long-term debt) ÷ year-end equity
0.53
sector median 0.26
moderate
FCF consistency, 5yr
operating cash flow − capital expenditure, per year
positive 5 of 5consistent
Margin stability
pre-tax income ÷ revenue, swing across up to five years
pre-tax margin 8.4%
sector median 11.7%
cyclical
Quarterly · as filed in 10-Q/10-K · $ millionsNOV 24FEB 25AUG 25NOV 25FEB 26
Total revenues12,35411,26911,72012,42711,279
Cost of revenue6,9656,5946,7777,3826,749
Gross profit5,3894,6754,9435,0454,530
Selling, general and administrative4,0053,8874,0164,0393,977
Depreciation, depletion and amortization190198190179185
Other income (expense), net838(23)(16)82
Income before income taxes1,416844922999650
Income tax provision25350195207130
Net income attributable to common1,163794727792520
Diluted earnings per share$0.78$0.54$0.49$0.53$0.35
Weighted-average diluted shares1,4901,4811,4791,4811,482
Largest QoQ moves · latest vs prior filed quarterPriorLatestΔ $Δ %
Total revenues12,42711,279−1,148-9.2%
Cost of revenue7,3826,749−633-8.6%
Gross profit5,0454,530−515-10.2%
Income before income taxes999650−349-34.9%
Net income attributable to common792520−272-34.3%
Other income (expense), net(16)82+98+612.5%
Income tax provision207130−77-37.2%
Selling, general and administrative4,0393,977−62-1.5%
Ownership — insiders & floatForm 4 + 10-K cover · open-market trades onlyValueReading
Public float$80,529M10-K cover · as of 2025-11-28
Insider Form 4s, 90d9 filings · 5 buys / 1 sellsnet buying · +$2,930,790
· Cook Timothy DBUY $1,060,750Form 4 filed 2026-04-14 · open market
· Hill ElliottBUY $1,000,118Form 4 filed 2026-04-22 · open market
· Hill ElliottBUY $1,000,000Form 4 filed 2026-04-14 · open market
· Mccartney PhilipSELL $803,440Form 4 filed 2026-06-12 · open market
· Swan Robert HolmesBUY $500,002Form 4 filed 2026-04-08 · open market
Insider ownership %needs the proxy statement — not read yet, never estimated
Major holders5 of 5%+ in the proxythe proxy reports per-class percentages (dual-class filer) — withheld until the class column is read, never blended
Institutional %needs 13F aggregation — not read yet, never estimated
Five-year seriesEACH OPENS ITS OWN PAGE WITH DERIVATION AND HISTORY
Terms and acronyms used on this page
Income statement & cash flow
OCFOperating cash flow — net cash provided by operating activities, as reported.
FCFFree cash flow. Not a GAAP measure and not defined in this filing. Derived here as operating cash flow less additions to oil and gas property less leasehold acquisitions. The method is shown wherever the figure is used.
Balance sheet & market
Public floatThe market value of shares held by non-affiliates, disclosed on the 10-K cover at the prior 30 June. Converting it to a float percentage needs a share price on that date, which the filing does not contain.
Filing & document terms
10-KThe annual report filed with the SEC. Item 7 is management's discussion and analysis; Item 1A is risk factors; Item 8 and Item 15 carry the audited financial statements.
YoY · CAGRYear over year · compound annual growth rate.
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Not investment advice. DHI Signal publishes impersonal, rules-based research; no recommendation to buy or sell any security is made or implied. Every statement figure is transcribed from Nike, Inc.'s Form 10-K for FY2026 (accession 0000320187-26-000088), pulled from EDGAR XBRL. Derived measures are computed only from lines shown on this page and the arithmetic is displayed so it can be checked. NKE is not in the tracked book. Market posture attaches only when the dashboard feed carries the name; this page computes none of it.