NIKE Inc.

NKE
Financial Analysis · Updated May 12, 2026 · Coverage 2026-Q2
Latest Q Revenue
$11.3B
Q3 FY2026 (Feb 2026) · +0% YoY
TTM ROIC
11%
TTM (as of 2026-05-18) · NOPAT / Invested Capital; NOPAT = Operating Income × (1 - ~18% tax rate); Invested Capital = Total Assets - Excess Cash - Non-interest-bearing current liabilities · WACC ~9.5% · Moat spread +1.5pp

Financial Snapshot


ticker: NKE step: 04 generated: 2026-05-12 source: quick-research

NIKE, Inc. (NKE) — Financial Snapshot

(Nike's fiscal year ends in late May; FY2025 ended May 31, 2025; FY2026 = year ending ~May 2026.)

Income Statement Summary

Metric FY2023 FY2024 FY2025 YoY (FY25)
Revenue $51.2B $51.4B $46.3B -10%
Gross Margin 44.1% 44.6% ~42% -260 bps
Operating Margin 13.0% 12.4% ~9% -340 bps
Net Income $5.07B $5.70B ~$3.2B -44%
Diluted EPS $3.23 $3.73 ~$2.10 -44%

Q2 FY2026 Results (Quarter Ended November 30, 2025)

Metric Q2 FY26
Revenue $12.4B (+1% reported; flat currency-neutral)
Gross Margin 40.6% (-300 bps YoY)
Diluted EPS $0.53
Wholesale Channel +8% YoY
Nike Direct Channel -8% YoY
Converse -30% YoY
Net Income $0.8B (-32% YoY)

Cash Flow & Capital Allocation (FY2025)

Metric Value
Operating Cash Flow ~$7B
Capital Expenditures ~$1B
Free Cash Flow ~$6B
Capital Returned to Shareholders $5.3B (FY25)
Dividends Paid $2.3B (+6% YoY)
Share Repurchases ~$3.0B
Quarterly Dividend $0.41
Annual Dividend $1.64
Dividend Yield ~2.5%
23 Consecutive Years of Dividend Increases confirmed
Cash & Marketable Securities ~$10B
Total Debt ~$12B

Key Ratios (approximate)

  • P/E: ~32x (FY26E EPS ~$2.10–2.40) | EV/EBITDA: ~17x | FCF Yield: ~6%
  • Revenue Growth (FY25): -10% (turnaround year); Q2 FY26: +1%
  • Gross Margin: 42% (FY25); contracted from 44–45% historical
  • Operating Margin: ~9% (FY25); contracted from 12–15% historical
  • Dividend Yield: ~2.5% | 23 consecutive years dividend increases
  • Net Debt: small (~$2B)

Turnaround Trajectory

FY25 was the rebase year under new CEO Elliott Hill (took over October 2024):

  • Revenue down -10% as Nike reset wholesale + product portfolio
  • Gross margin compressed 260 bps on markdowns + clearance
  • Operating margin compressed 340 bps
  • Net income halved
  • Q2 FY26 ($12.4B, +1% revenue) confirms inflection back to positive growth
  • Wholesale recovering +8%; Direct still declining -8%
  • Running category +20%+ for two consecutive quarters

The "Win Now" turnaround plan focuses on five pillars (culture, product, marketing, marketplace, in-person experiences). Hill is rebuilding wholesale partnerships, refocusing on sports categories vs. gender-segmented organization, and rebuilding innovation cadence.

FY2026 Guidance

Nike has been cautious on full-year guidance — Q3 FY26 expectations: gross margin expansion expected to begin Q2 FY27 as tariff impacts subside. Full year + long-term guidance deferred to Investor Day in fall 2026.

Forward Estimates

FY2026 Consensus (Jun 2025 – May 2026):

  • Revenue: ~$46–48B (flat to slight growth)
  • Adjusted EPS: ~$2.00–2.40
  • Gross Margin: 41–42% (rebuilding)

Bull case: Running category share recovery vs. On + Hoka; wholesale rebuild drives unit volumes; Vomero 18 + Pegasus Premium + Structure Plus innovation resonates; gross margin recovers to 44%+ by FY27; EPS reaches $3.50+ by FY27; multiple expands to 25x P/E. Bear case: Greater China continues to deteriorate; On + Hoka share gains accelerate; Jordan/Lifestyle saturation continues; FY27 EPS stuck at $2.50; multiple compresses. Consensus targets ~$75–85 vs. trading ~$60–70 (~10–30% implied upside).

Deeper Financial Analysis

The fundamental tier adds 9 additional research dimensions for $NKE.

Revenue Breakdown
Segment revenue, geographic mix, product-line contribution margins, and cohort dynamics.
Financial Trends
Quarter-over-quarter momentum, leading indicators, and inflection point analysis.
Balance Sheet
Debt structure, liquidity runway, dilution risk, and working capital dynamics.
Capital Allocation
Buyback cadence, M&A appetite, dividend policy, and reinvestment priorities.
Returns on Capital (ROIC)
Multi-year ROIC vs. WACC, marginal returns on reinvestment, sales-to-invested-capital efficiency, and moat spread.
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