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.

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

US$ in millions

Microsoft Excel
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: 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 demonstrate notable fluctuations over the analyzed period, spanning from August 2019 to November 2025. Total liabilities experienced a significant increase between fiscal year 2019 and 2021, followed by a period of relative stabilization and then a decline towards the end of the observed timeframe. Stockholders’ equity generally trended upwards, with some volatility, particularly in the earlier years, before exhibiting more consistent growth.

Current Liabilities
Current liabilities generally increased from approximately US$8.1 billion in August 2019 to a peak of US$11.2 billion in May 2022. Subsequently, these liabilities decreased, fluctuating between US$10.6 billion and US$11.2 billion before settling around US$10.6 billion in November 2025. Accounts payable consistently represent the largest component of current liabilities, exhibiting a similar pattern of increase and subsequent moderation. Income taxes payable show considerable variability, peaking in May 2024 and November 2024, potentially reflecting timing differences in tax payments. A substantial increase in the current portion of long-term debt is observed beginning in May 2022, reaching US$1 billion by February 2024 and remaining at that level through November 2025.
Long-Term Liabilities
Long-term debt, excluding the current portion, remained relatively stable around US$9.4 billion between August 2019 and May 2020, then increased substantially to approximately US$9.4 billion. It then decreased to around US$8 billion by November 2025. Operating lease liabilities, excluding the current portion, followed a similar trend, increasing from around US$2.7 billion in August 2019 to approximately US$2.8 billion in November 2025. Deferred income taxes and other liabilities exhibited a gradual decline over the period, decreasing from approximately US$2.8 billion in August 2019 to around US$2.3 billion in November 2025. Overall, non-current liabilities increased significantly between 2019 and 2021, then decreased gradually.
Stockholders’ Equity
Stockholders’ equity demonstrated a general upward trend, increasing from approximately US$9.2 billion in August 2019 to US$14.1 billion in November 2025. Capital in excess of stated value is the largest component of stockholders’ equity, consistently increasing throughout the period. Retained earnings experienced a significant decline in the fiscal year ending May 2020, resulting in a deficit, before recovering and exhibiting growth. Accumulated other comprehensive income (loss) fluctuated considerably, with a notable loss in the fiscal year ending May 2020, followed by periods of both gains and losses. Common stock remained constant throughout the period.

The company’s overall financial structure shifted over the analyzed period. The initial increase in total liabilities, particularly current liabilities, suggests a potential increase in short-term financing needs or operational demands. The subsequent stabilization and decline in liabilities, coupled with the consistent growth in stockholders’ equity, indicate improved financial health and a stronger equity base. The significant increase in the current portion of long-term debt in 2022 and beyond warrants further investigation to understand the company’s debt management strategy.