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 ~Feb 2026) · 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
Margin Profile
Gross 42.7%
Operating 9%
FCF 7.1%
FY2025
Net Debt
$2.0B
Cash $10.0B · Debt $12.0B · FY2025
Diluted Shares
1.49B
TTM (~Feb 2026) · -1.3% (buyback)

Business Overview


ticker: NKE step: 01 generated: 2026-05-12 source: quick-research

NIKE, Inc. (NKE) — Business Overview

Business Description

Nike is the world's largest athletic footwear + apparel brand, with three main reportable brands: NIKE Brand (footwear + apparel + equipment), Jordan Brand (basketball lifestyle), and Converse (Chuck Taylor + lifestyle). The company is mid-turnaround under CEO Elliott Hill (32-year Nike veteran who returned from retirement October 2024). FY25 revenue declined 9.8% to $46.3B as Nike absorbed the cost of resetting wholesale partnerships, restructuring product portfolio, and pivoting back to sports-category organization (vs. former gender/lifestyle alignment that under-served core running + basketball). The competitive challenge is significant: On, Hoka, New Balance, Lululemon, and Skims all gained share during Nike's 2022–24 strategic missteps. Hill's "Win Now" turnaround plan focuses on culture, product, marketing, marketplace, and in-person experiences.

Revenue Model

Three reportable brand segments:

  • NIKE Brand ($44.7B FY25, 96% of revenue) — Footwear ($28B), apparel ($14B), equipment ($2B); split across men's, women's, kids, and sport categories (running, basketball, soccer, training, lifestyle, etc.).
  • Jordan Brand (~$3–4B; -16% YoY in FY25) — Basketball + lifestyle; standalone brand identity.
  • Converse (~$1.7B; -19% YoY) — Chuck Taylor + lifestyle.

Plus Global Brand Divisions and corporate eliminations.

Geographic mix:

  • North America (~$22B, ~47%) — largest market; recovering.
  • Europe, Middle East, Africa (EMEA) (~$12B, ~26%) — also recovering.
  • Greater China (~$6B, ~13%) — most challenged geography.
  • Asia Pacific & Latin America (APLA) (~$6B, ~13%).

Distribution mix in FY25: Wholesale 58%, NIKE Direct 42%. Under Hill, Nike is reverting from prior "Direct-only" focus back to balanced omnichannel.

Products & Services

  • Nike Brand Performance: Pegasus, Vomero, Structure, Free, ZoomX/Alphafly (running), LeBron/KD/Giannis/Kobe lifestyle (basketball), Mercurial (soccer), Court (tennis).
  • Jordan: Air Jordan 1 through 38; lifestyle + court basketball.
  • Converse: Chuck Taylor All Star, One Star, Run Star Hike.
  • Apparel: Dri-FIT, Nike Pro, Therma-FIT, NikeLab.
  • Equipment: Backpacks, balls, training gear.
  • Direct Channels: Nike.com, Nike App, SNKRS App; ~1,000+ Nike stores worldwide.
  • Innovation: ReactX foam, ZoomX foam, Alphafly carbon plate running shoes (Olympics + marathon dominance).

Customer Base & Go-to-Market

  • Athletes + sports enthusiasts: Core demographic 18-44; aspirational reach to teens + younger millennials.
  • Lifestyle consumers: Streetwear + fashion-driven purchases (Jordan + Air Force 1 lifestyle franchise).
  • Wholesale customers: Foot Locker, Dick's Sporting Goods, JD Sports, Famous Footwear, department stores, Costco. Rebuilding all relationships after 2022–24 Direct-focus push.
  • Direct customers: Nike.com, Nike App, SNKRS, Nike Live stores.

Geographic + demographic: North America + EMEA mature markets; Greater China + APLA growth markets.

Competitive Position

Nike still has the largest brand + financial scale in athletic, but lost meaningful share during 2022–24:

Competitor Threat Status
Adidas Direct competitor #2 in athletic Recovering with Samba/Gazelle lifestyle
On Holding Premium running disruptor +25%+ growth on Cloudmonster/Cloud 5/Mover wellness
Hoka (Deckers) Maximalist running disruptor +30%+ growth; clean cushioning narrative
New Balance Lifestyle + running comeback +30%+ growth; 990v6 + 530 lifestyle
Lululemon Athleisure leader Premium athleisure share gain
Skims Premium loungewear/athleisure New entrant taking share

Structural strengths:

  1. Largest scale + best margins — Even at depressed FY25 levels, Nike's $46B revenue + ~10% operating margin dwarfs peers.
  2. Brand equity + storytelling capability — Olympics + Air Jordan Brand + global athlete partnerships unmatched.
  3. Innovation pipeline rebuilding — ZoomX/Alphafly running + Vomero/Pegasus refreshes; Structure Plus targeting Hoka's "maximalist" share.
  4. Wholesale partner relationships rebuilding — Foot Locker, Dick's, JD Sports cheering Hill's omnichannel pivot.
  5. Direct channel + 400M+ Nike App users — Direct-to-consumer infrastructure even after volume reset.

Active challenges:

  • Running category share loss to On + Hoka has been the most damaging structural trend.
  • Greater China weakness (geopolitical + nationalism + consumer slowdown).
  • Inventory rebalancing taking 2-3 quarters; ongoing markdown pressure.
  • Streetwear/lifestyle fatigue with Jordan 1 / Air Force 1.

Key Facts

  • Founded: 1964 (as Blue Ribbon Sports)
  • Headquarters: Beaverton, Oregon
  • Employees: ~80,000
  • Exchange: NYSE
  • Sector / Industry: Consumer Discretionary / Footwear
  • Market Cap: ~$100B
  • FY2024 Revenue: $51.4B
  • FY2025 Revenue: $46.3B (-9.8%)
  • Q2 FY26 Revenue: $12.4B (+1%); first turn to positive growth
  • Wholesale Mix FY25: 58% (rising)
  • NIKE Direct Mix FY25: 42%
  • CEO: Elliott Hill (since October 2024; 32-year Nike veteran)
  • Dividend Yield: ~2.5%
  • Fiscal Year Ends: Late May (FY25 = ~May 2025)
  • Major Recent M&A: Mostly organic; minor RFID partnership investments

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.
GET /api/v1/research/NKE/fundamental$1.00 · Bearer token required
Markdown: /stocks/nke/financials/md · → thesis · → memo