Stock Analysis on Net

Nike Inc. (NYSE:NKE)

$24.99

Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data

The balance sheet provides creditors, investors, and analysts with information on company resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company assets as well as an indication of cash flows that may come from receivables and inventories.

Liabilities represents obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.

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Nike Inc., consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

US$ in millions

Microsoft Excel
Feb 28, 2026 Nov 30, 2025 Aug 31, 2025 May 31, 2025 Feb 28, 2025 Nov 30, 2024 Aug 31, 2024 May 31, 2024 Feb 29, 2024 Nov 30, 2023 Aug 31, 2023 May 31, 2023 Feb 28, 2023 Nov 30, 2022 Aug 31, 2022 May 31, 2022 Feb 28, 2022 Nov 30, 2021 Aug 31, 2021 May 31, 2021 Feb 28, 2021 Nov 30, 2020 Aug 31, 2020 May 31, 2020 Feb 29, 2020 Nov 30, 2019 Aug 31, 2019
Current portion of long-term debt
Notes payable
Accounts payable
Current portion of operating lease liabilities
Accrued liabilities
Income taxes payable
Current liabilities
Long-term debt, excluding current portion
Operating lease liabilities, excluding current portion
Deferred income taxes and other liabilities
Non-current liabilities
Total liabilities
Redeemable preferred stock
Common stock at stated value
Capital in excess of stated value
Accumulated other comprehensive income (loss)
Retained earnings (deficit)
Shareholders’ equity
Total liabilities and shareholders’ equity

Based on: 10-Q (reporting date: 2026-02-28), 10-Q (reporting date: 2025-11-30), 10-Q (reporting date: 2025-08-31), 10-K (reporting date: 2025-05-31), 10-Q (reporting date: 2025-02-28), 10-Q (reporting date: 2024-11-30), 10-Q (reporting date: 2024-08-31), 10-K (reporting date: 2024-05-31), 10-Q (reporting date: 2024-02-29), 10-Q (reporting date: 2023-11-30), 10-Q (reporting date: 2023-08-31), 10-K (reporting date: 2023-05-31), 10-Q (reporting date: 2023-02-28), 10-Q (reporting date: 2022-11-30), 10-Q (reporting date: 2022-08-31), 10-K (reporting date: 2022-05-31), 10-Q (reporting date: 2022-02-28), 10-Q (reporting date: 2021-11-30), 10-Q (reporting date: 2021-08-31), 10-K (reporting date: 2021-05-31), 10-Q (reporting date: 2021-02-28), 10-Q (reporting date: 2020-11-30), 10-Q (reporting date: 2020-08-31), 10-K (reporting date: 2020-05-31), 10-Q (reporting date: 2020-02-29), 10-Q (reporting date: 2019-11-30), 10-Q (reporting date: 2019-08-31).


The liabilities and stockholders’ equity of the company exhibit notable fluctuations over the analyzed period, spanning from August 2019 to November 2025. Current liabilities demonstrate an overall increasing trend, punctuated by periods of relative stability and significant jumps. Non-current liabilities also show variability, with a substantial increase in the fiscal year 2020 followed by a gradual decline. Shareholders’ equity generally increased until November 2024, then experienced a decrease in the final reported period.

Current Liabilities
Current liabilities generally increased from $8,070 million in August 2019 to $10,593 million in February 2024, before peaking at $11,246 million in May 2024 and then decreasing to $10,838 million in November 2024. Accounts payable consistently represent the largest component of current liabilities, fluctuating between approximately $2,135 million and $3,371 million. Accrued liabilities also contribute significantly, increasing from $4,455 million to $6,183 million before decreasing to $5,725 million in February 2024. A substantial increase in the current portion of long-term debt is observed beginning in May 2022, reaching $1,000 million by February 2024 and remaining at that level through November 2024.
Non-Current Liabilities
Non-current liabilities experienced a significant surge in the fiscal year 2020, rising from $8,979 million in August 2019 to $15,003 million in February 2020. This increase was primarily driven by a substantial rise in long-term debt. Following this peak, non-current liabilities generally trended downwards, reaching $12,136 million in November 2025. Operating lease liabilities, excluding the current portion, remain relatively stable, fluctuating between approximately $2,550 million and $2,964 million. Deferred income taxes and other liabilities also exhibit a decreasing trend over the period.
Shareholders’ Equity
Shareholders’ equity demonstrated a generally positive trajectory from $9,200 million in August 2019, peaking at $14,924 million in November 2024. This growth was primarily fueled by increases in capital in excess of stated value and retained earnings. However, a decline is observed in the final reported period, with shareholders’ equity decreasing to $14,090 million in November 2025. Accumulated other comprehensive income (loss) fluctuates considerably, moving from a positive $180 million in August 2019 to a negative -$308 million in May 2025 before recovering slightly to -$104 million in November 2025. Retained earnings show a significant decrease in the fiscal year 2020, followed by a recovery and subsequent decline in the later periods.
Total Liabilities and Shareholders’ Equity
Total liabilities and shareholders’ equity increased from $26,249 million in August 2019 to a peak of $41,088 million in August 2022, reflecting the combined effects of changes in liabilities and equity. A subsequent decrease is observed, reaching $37,787 million in November 2025. The substantial increase in 2020 is largely attributable to the increase in non-current liabilities, particularly long-term debt.

The company’s financial structure has undergone significant changes during the analyzed period. The increase in current liabilities, particularly accounts payable and accrued liabilities, suggests increased operational activity and potentially evolving payment terms with suppliers. The fluctuations in long-term debt and operating lease liabilities indicate strategic financing and asset management decisions. The recent decline in shareholders’ equity warrants further investigation to understand the underlying factors contributing to this trend.