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SEGMENT INFORMATION - Information by Operating Segments (Details) - USD ($) $ in Millions | 3 Months Ended |
--- | --- | ---
Aug. 31, 2025 | Aug. 31, 2024 | May 31, 2025
Segment Reporting, Asset Reconciling Item [Line Items] |  |  |
Revenues | $ 11,720 | $ 11,589 |
Cost of sales | 6,777 | 6,332 |
Gross profit | 4,943 | 5,257 |
Demand creation expense | 1,188 | 1,226 |
Operating overhead expense | 2,828 | 2,822 |
Total selling and administrative expense | 4,016 | 4,048 |
Other segment items | 23 | (55) |
Interest expense (income), net | (18) | (43) |
Income before income taxes | 922 | 1,307 |
Depreciation and amortization | 190 | 188 |
Inventories | 8,114 |  | $ 7,489
Operating Segments | NIKE Brand |  |  |
Segment Reporting, Asset Reconciling Item [Line Items] |  |  |
Revenues | 11,362 | 11,111 |
Cost of sales | 6,601 | 6,112 |
Gross profit | 4,761 | 4,999 |
Demand creation expense | 1,154 | 1,188 |
Operating overhead expense | 2,206 | 2,169 |
Total selling and administrative expense | 3,360 | 3,357 |
Other segment items | (3) | (43) |
EARNINGS (LOSS) BEFORE INTEREST AND TAXES | 1,404 | 1,685 |
Depreciation and amortization | 159 | 152 |
Inventories | 7,957 |  | 7,244
Operating Segments | NIKE Brand | NORTH AMERICA |  |  |
Segment Reporting, Asset Reconciling Item [Line Items] |  |  |
Revenues | 5,020 | 4,826 |
Cost of sales | 2,897 | 2,627 |
Gross profit | 2,123 | 2,199 |
Demand creation expense | 442 | 452 |
Operating overhead expense | 547 | 529 |
Total selling and administrative expense | 989 | 981 |
Other segment items | 0 | 2 |
EARNINGS (LOSS) BEFORE INTEREST AND TAXES | 1,134 | 1,216 |
Depreciation and amortization | 38 | 36 |
Inventories | 3,524 |  | 3,198
Operating Segments | NIKE Brand | EUROPE, MIDDLE EAST & AFRICA |  |  |
Segment Reporting, Asset Reconciling Item [Line Items] |  |  |
Revenues | 3,331 | 3,143 |
Cost of sales | 1,900 | 1,695 |
Gross profit | 1,431 | 1,448 |
Demand creation expense | 313 | 290 |
Operating overhead expense | 382 | 366 |
Total selling and administrative expense | 695 | 656 |
Other segment items | 1 | 0 |
EARNINGS (LOSS) BEFORE INTEREST AND TAXES | 735 | 792 |
Depreciation and amortization | 39 | 35 |
Inventories | 2,128 |  | 2,042
Operating Segments | NIKE Brand | GREATER CHINA |  |  |
Segment Reporting, Asset Reconciling Item [Line Items] |  |  |
Revenues | 1,512 | 1,666 |
Cost of sales | 798 | 855 |
Gross profit | 714 | 811 |
Demand creation expense | 99 | 114 |
Operating overhead expense | 238 | 240 |
Total selling and administrative expense | 337 | 354 |
Other segment items | 0 | (45) |
EARNINGS (LOSS) BEFORE INTEREST AND TAXES | 377 | 502 |
Depreciation and amortization | 12 | 13 |
Inventories | 1,097 |  | 951
Operating Segments | NIKE Brand | ASIA PACIFIC & LATIN AMERICA |  |  |
Segment Reporting, Asset Reconciling Item [Line Items] |  |  |
Revenues | 1,490 | 1,462 |
Cost of sales | 838 | 782 |
Gross profit | 652 | 680 |
Demand creation expense | 97 | 90 |
Operating overhead expense | 208 | 188 |
Total selling and administrative expense | 305 | 278 |
Other segment items | (3) | 0 |
EARNINGS (LOSS) BEFORE INTEREST AND TAXES | 350 | 402 |
Depreciation and amortization | 16 | 11 |
Inventories | 1,066 |  | 905
Operating Segments | CONVERSE |  |  |
Segment Reporting, Asset Reconciling Item [Line Items] |  |  |
Revenues | 366 | 501 |
Cost of sales | 193 | 233 |
Gross profit | 173 | 268 |
Demand creation expense | 33 | 35 |
Operating overhead expense | 102 | 113 |
Total selling and administrative expense | 135 | 148 |
Other segment items | (1) | (1) |
EARNINGS (LOSS) BEFORE INTEREST AND TAXES | 39 | 121 |
Depreciation and amortization | 2 | 4 |
Inventories | 247 |  | 272
GLOBAL BRAND DIVISIONS |  |  |
Segment Reporting, Asset Reconciling Item [Line Items] |  |  |
Revenues | 9 | 14 |
GLOBAL BRAND DIVISIONS | NIKE Brand |  |  |
Segment Reporting, Asset Reconciling Item [Line Items] |  |  |
Revenues | 9 | 14 |
Cost of sales | 168 | 153 |
Gross profit | (159) | (139) |
Demand creation expense | 203 | 242 |
Operating overhead expense | 831 | 846 |
Total selling and administrative expense | 1,034 | 1,088 |
Other segment items | (1) | 0 |
EARNINGS (LOSS) BEFORE INTEREST AND TAXES | (1,192) | (1,227) |
Depreciation and amortization | 54 | 57 |
Inventories | 142 |  | 148
CORPORATE |  |  |
Segment Reporting, Asset Reconciling Item [Line Items] |  |  |
Revenues | (8) | (23) |
Cost of sales | (17) | (13) |
Gross profit | 9 | (10) |
Demand creation expense | 1 | 3 |
Operating overhead expense | 520 | 540 |
Total selling and administrative expense | 521 | 543 |
Other segment items | 27 | (11) |
EARNINGS (LOSS) BEFORE INTEREST AND TAXES | (539) | (542) |
Depreciation and amortization | 29 | $ 32 |
Inventories | $ (90) |  | $ (27)

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