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SEGMENT INFORMATION - Information by Operating Segments (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
May 31, 2025 | May 31, 2024 | May 31, 2023
Segment Reporting, Asset Reconciling Item [Line Items] |  |  |
Revenues | $ 46,309 | $ 51,362 | $ 51,217
Cost of sales | 26,519 | 28,475 | 28,925
Gross profit | 19,790 | 22,887 | 22,292
Demand creation expense | 4,689 | 4,285 | 4,060
Operating overhead expense | 11,399 | 12,291 | 12,317
Total selling and administrative expense | 16,088 | 16,576 | 16,377
Other segment items | (76) | (228) | (280)
Interest expense (income), net | (107) | (161) | (6)
Income before income taxes | 3,885 | 6,700 | 6,201
Depreciation and amortization | 775 | 796 | 703
Inventories | 7,489 | 7,519 | 8,454
Operating Segments | NIKE Brand |  |  |
Segment Reporting, Asset Reconciling Item [Line Items] |  |  |
Revenues | 44,714 | 49,322 | 48,763
Cost of sales | 25,717 | 27,490 | 27,242
Gross profit | 18,997 | 21,832 | 21,521
Demand creation expense | 4,521 | 4,131 | 3,888
Operating overhead expense | 8,807 | 9,060 | 9,389
Total selling and administrative expense | 13,328 | 13,191 | 13,277
Other segment items | (71) | (43) | (115)
EARNINGS (LOSS) BEFORE INTEREST AND TAXES | 5,740 | 8,684 | 8,359
Depreciation and amortization | 636 | 641 | 555
Inventories | 7,244 | 7,208 | 8,072
Operating Segments | NIKE Brand | NORTH AMERICA |  |  |
Segment Reporting, Asset Reconciling Item [Line Items] |  |  |
Revenues | 19,572 | 21,396 | 21,608
Cost of sales | 11,056 | 11,899 | 12,497
Gross profit | 8,516 | 9,497 | 9,111
Demand creation expense | 1,633 | 1,495 | 1,455
Operating overhead expense | 2,150 | 2,189 | 2,207
Total selling and administrative expense | 3,783 | 3,684 | 3,662
Other segment items | (2) | (9) | (5)
EARNINGS (LOSS) BEFORE INTEREST AND TAXES | 4,735 | 5,822 | 5,454
Depreciation and amortization | 157 | 152 | 128
Inventories | 3,198 | 3,134 | 3,806
Operating Segments | NIKE Brand | EUROPE, MIDDLE EAST & AFRICA |  |  |
Segment Reporting, Asset Reconciling Item [Line Items] |  |  |
Revenues | 12,257 | 13,607 | 13,418
Cost of sales | 6,967 | 7,589 | 7,340
Gross profit | 5,290 | 6,018 | 6,078
Demand creation expense | 1,222 | 1,114 | 1,050
Operating overhead expense | 1,479 | 1,517 | 1,500
Total selling and administrative expense | 2,701 | 2,631 | 2,550
Other segment items | 14 | (1) | (3)
EARNINGS (LOSS) BEFORE INTEREST AND TAXES | 2,575 | 3,388 | 3,531
Depreciation and amortization | 143 | 146 | 120
Inventories | 2,042 | 2,028 | 2,167
Operating Segments | NIKE Brand | GREATER CHINA |  |  |
Segment Reporting, Asset Reconciling Item [Line Items] |  |  |
Revenues | 6,586 | 7,545 | 7,248
Cost of sales | 3,558 | 3,761 | 3,552
Gross profit | 3,028 | 3,784 | 3,696
Demand creation expense | 529 | 519 | 499
Operating overhead expense | 973 | 1,019 | 1,012
Total selling and administrative expense | 1,502 | 1,538 | 1,511
Other segment items | (76) | (63) | (98)
EARNINGS (LOSS) BEFORE INTEREST AND TAXES | 1,602 | 2,309 | 2,283
Depreciation and amortization | 49 | 56 | 54
Inventories | 951 | 1,070 | 973
Operating Segments | NIKE Brand | ASIA PACIFIC & LATIN AMERICA |  |  |
Segment Reporting, Asset Reconciling Item [Line Items] |  |  |
Revenues | 6,251 | 6,729 | 6,431
Cost of sales | 3,502 | 3,639 | 3,337
Gross profit | 2,749 | 3,090 | 3,094
Demand creation expense | 421 | 407 | 373
Operating overhead expense | 804 | 801 | 789
Total selling and administrative expense | 1,225 | 1,208 | 1,162
Other segment items | (3) | (3) | 0
EARNINGS (LOSS) BEFORE INTEREST AND TAXES | 1,527 | 1,885 | 1,932
Depreciation and amortization | 50 | 51 | 42
Inventories | 905 | 810 | 894
Operating Segments | CONVERSE |  |  |
Segment Reporting, Asset Reconciling Item [Line Items] |  |  |
Revenues | 1,692 | 2,082 | 2,427
Cost of sales | 868 | 989 | 1,121
Gross profit | 824 | 1,093 | 1,306
Demand creation expense | 156 | 140 | 138
Operating overhead expense | 430 | 485 | 499
Total selling and administrative expense | 586 | 625 | 637
Other segment items | (2) | (6) | (7)
EARNINGS (LOSS) BEFORE INTEREST AND TAXES | 240 | 474 | 676
Depreciation and amortization | 14 | 17 | 17
Inventories | 272 | 296 | 305
GLOBAL BRAND DIVISIONS |  |  |
Segment Reporting, Asset Reconciling Item [Line Items] |  |  |
Depreciation and amortization | 237 |  |
GLOBAL BRAND DIVISIONS | NIKE Brand |  |  |
Segment Reporting, Asset Reconciling Item [Line Items] |  |  |
Revenues | 48 | 45 | 58
Cost of sales | 634 | 602 | 516
Gross profit | (586) | (557) | (458)
Demand creation expense | 716 | 596 | 511
Operating overhead expense | 3,401 | 3,534 | 3,881
Total selling and administrative expense | 4,117 | 4,130 | 4,392
Other segment items | (4) | 33 | (9)
EARNINGS (LOSS) BEFORE INTEREST AND TAXES | (4,699) | (4,720) | (4,841)
Depreciation and amortization |  | 236 | 211
Inventories | 148 | 166 | 232
CORPORATE |  |  |
Segment Reporting, Asset Reconciling Item [Line Items] |  |  |
Revenues | (97) | (42) | 27
Cost of sales | (66) | (4) | 562
Gross profit | (31) | (38) | (535)
Demand creation expense | 12 | 14 | 34
Operating overhead expense | 2,162 | 2,746 | 2,429
Total selling and administrative expense | 2,174 | 2,760 | 2,463
Other segment items | (3) | (179) | (158)
EARNINGS (LOSS) BEFORE INTEREST AND TAXES | (2,202) | (2,619) | (2,840)
Depreciation and amortization | 125 | 138 | 131
Inventories | $ (27) | $ 15 | $ 77

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