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NIKE, Inc. (NKE)

NEUTRAL
Consumer CyclicalFootwear & AccessoriesUnited States

Fundamental

61

Price

$39.84

Market Cap

$60.47B

Part 1 · What the company is worth

Overview

Nike designs, markets and sells athletic footwear, apparel and equipment worldwide under the Nike and Converse brands. It owns no factories: production is contracted to independent manufacturers, mostly in Vietnam, Indonesia and China, while Nike keeps design, marketing and distribution in house. Products reach customers through wholesale partners — department stores, sporting goods chains, franchisees — and through Nike's own stores and digital channels.

How it makes money

Revenue comes from selling physical goods, split between wholesale shipments to retail partners and direct sales through Nike-owned stores and e-commerce (Nike Direct). Margins depend on how much of the mix runs through the higher-margin direct channel versus wholesale, and on how much of a premium the brand can charge over competing products — a premium built on marketing spend, athlete endorsement contracts and continuous product turnover.

Revenue by segment

North America44.2%

The largest single market, covering the United States and Canada across both wholesale and Nike Direct.

Europe, Middle East & Africa27.1%

Second-largest region, spanning a wide range of income levels and football-driven demand.

Asia Pacific & Latin America13.5%

A wide grouping of developed and emerging markets outside the other three regions.

Greater China12.6%

China, Hong Kong and Taiwan; the region with the sharpest recent revenue decline as local competitors gain ground.

Converse2.5%

A separate footwear brand run as its own operating segment, much smaller than the core Nike business.

Competitive moat

Brand · Narrow

Decades of marketing spend and athlete endorsements built a brand that commands a price premium and secures prime shelf space with retailers worldwide. That advantage is real but no longer unchallenged: revenue has declined for two straight fiscal years as Adidas, On, Hoka and other rivals take share, particularly in China.

What drives demand

Cyclical

Footwear and apparel are discretionary purchases: households cut back when budgets tighten, and wholesale partners cut orders further in anticipation. Demand also swings with fashion cycles and with how fresh Nike's product line looks against competitors, not only with the economy.

Key risks

  • Manufacturing concentrated in a few countries — Nike owns no factories and depends on independent contract manufacturers concentrated in Vietnam, Indonesia and China; disruption at a handful of them affects supply broadly.
  • Trade policy and tariffs — The company is exposed to tariffs, import duties and other protectionist measures on goods manufactured abroad and sold in the United States and elsewhere.
  • Intense competition — The athletic footwear and apparel market includes numerous established and emerging brands competing on price, innovation and marketing reach.
  • Currency and commodity volatility — A global business collects revenue and pays costs in many currencies and raw material prices, so exchange-rate and commodity swings move reported results.
  • Counterfeiting and IP infringement — The company periodically discovers counterfeit products and infringement of its trademarks and designs, which can dilute the brand and divert sales.

Customer concentration

No single customer reaches 10% of consolidated revenue, but the top three wholesale customers account for about 29% of U.S. sales and the top three non-U.S. customers for about 16% of international sales, so a handful of large retail chains still matter disproportionately.

The case for

Buyers argue that the Nike brand remains the strongest in the industry, that a renewed focus on sport-led product innovation and tighter wholesale discipline can rebuild margins, and that the recent share losses to smaller rivals are a cyclical stumble rather than a structural decline.

The case against

Sellers fear that two consecutive years of revenue decline, sharpest in China, show a brand losing relevance to newer competitors, that tariffs on goods made in Vietnam, Indonesia and China compress margins further, and that rebuilding wholesale relationships takes years even if the product turnaround works.

Written by the editors, published on August 18, 2026

Direct competitors

Who this company fights with for the same customers

No editorial profile for this company yet

No competitor list for this company yet.

Balance Sheet & Liquidity

Revenue

$46.40B

Trailing 12 months (through 5/31/2026)

Net Income

$3.11B

Trailing 12 months (through 5/31/2026)

Free Cash Flow

$2.18B

Total Equity

$14.87B

Total Liabilities

$23.55B

Current Ratio

1.96

Interest Coverage

-

Debt/EBITDA

2.24

Earnings Per Share

Revenue & Net Income

Free Cash Flow

Income Breakdown

Historical statement

Margins over time

Debt over time

How heavy the debt is

Growth grid

Growth — Revenue

Fair Value Estimation

Undervalued

Fair Value

$56.41

Current Price

$39.84

Margin of Safety

+29.4%

Fair Value Range

$36.67 - $76.15

Estimation Methods

Analyst Target:$50.66
DCF:$94.80
PE-based:$51.72
Graham Growth:$15.71
EPV:$19.00
Analyst Consensus:Buy (18B / 26H / 2S)
Last Earnings Surprise:+50.15%

Valuation Metrics

P/E Ratio

19.40

ROE

20.9%

P/B Ratio

2.34

P/FCF

15.96

Gross Margin

42.9%

ROIC

-

Profitability Radar

Value Creation (Economic Moat)

ROIC

-

WACC

9.0%

ROIC − WACC

-

Fundamental Analysis Criteria

Passed (15)

  • Gross Margin 42.9%
  • P/FCF 15.96
  • P/B Ratio 2.34
  • Debt/Equity ratio
  • Positive Free Cash Flow
  • Current Ratio
  • Debt/EBITDA
  • Return on Tangible Assets
  • Low reliance on intangibles
  • DCF valuation (Undervalued)
  • ROE 22.0%
  • Earnings Surprise avg 47.6%
  • Earnings Quality (OCF/NI) 0.92
  • Share Dilution -0.7%
  • Piotroski F-Score 5/9

Failed (8)

  • EPS shows upward trend
  • EPS CAGR -3.16%
  • Price CAGR -2.18%
  • CapEx intensity
  • Price below Graham Number
  • Revenue Growth 5Y 0.8%
  • Analyst Consensus 39% Buy
  • Net Margin Trend 6.7% vs 7.0%

Unavailable (5)

  • ROIC NaN%
  • Dividend Payout NaN%
  • Operating Margin NaN%
  • Interest Coverage
  • PEG Ratio (need PE > 0 and growth > 0)

Piotroski F-Score

5/9

Mixed signals: some areas need attention

score
criteria

Earnings Quality

0.92

Moderate: some gap between profits and cash

Share Dilution

-0.7%

Buying back shares. Shareholder friendly

Governance

Executive Team

NameTitleAge
Mr. Mark G. ParkerExecutive Chairman69
Mr. Elliott J. HillCEO, President & Director61
Mr. Philip H. KnightCo-Founder & Chairman Emeritus87

Audit Risk

9

Board Risk

10

Compensation Risk

7

Shareholder Rights Risk

10

Part 2 · The price and when to enter

This part won't tell you whether the company is worth owning: it helps you choose when to buy it, once the fundamentals have convinced you. Inside: technical analysis, potential, historical drawdowns, gamma exposure.

Latest News

Recent headlines for NKE, sourced from Markets Gazette.

  • 7d agoNEGATIVE
    Le azioni Nike hanno perso $200B dal picco del 2021: cosa non va?

    Nike shares experienced a significant decline, dropping approximately 4% on Monday to their lowest point since September 2014. This marks an extension of a prolonged downturn, with the stock now down roughly 78% from its 2021 peak, erasing over $200 billion in market value. Investors are increasingly skeptical about the company's ability to execute a successful turnaround and reignite growth amidst declining demand, strategic missteps, and challenges in key markets. Despite a slight pre-market uptick on Tuesday, the overall trend points to deep-seated issues affecting investor confidence.

  • 8d agoNEGATIVE
    Con il crollo di Nike, conviene comprare il ribasso o vendere il rimbalzo?

    Nike shares have entered a significant downtrend, hitting their lowest point since September 2024, with a staggering 78% decline from their all-time high. The stock recently fell below the critical support level of $52.53, the previous April low. Technical indicators suggest further weakness, as NKE remains below all major moving averages. This sustained sell-off, driven by investor impatience with the company's turnaround strategy, has transformed Nike from a popular blue-chip into a 'fallen angel,' raising concerns about its near-term prospects.

  • 7/10/2026NEUTRAL
    Why companies are paying a premium for battle-tested CFOs—and Nike’s struggling turnaround shows what that costs

    Nike has appointed David Denton, formerly of Pfizer, as its new Chief Financial Officer. This move highlights a growing trend of companies seeking experienced finance leaders to navigate complex economic environments and execute strategic turnarounds. Denton's recruitment signifies Nike's commitment to strengthening its financial leadership as it faces challenges in its turnaround efforts. Investors will be watching to see if this new financial stewardship can translate into improved performance and strategic execution for the athletic apparel giant.

  • 6/30/2026POSITIVE
    Nike earnings crushed Wall Street’s estimates — but here’s the catch

    Nike Inc. reported strong earnings that surpassed Wall Street expectations, with profits and gross margins significantly boosted by a substantial tariff refund. This one-time gain provided a considerable uplift to the company's financial performance for the period. While the refund is a non-recurring item, the underlying strength in Nike's operations, as indicated by the margin improvement, suggests robust demand and effective cost management. Investors will be watching to see if this momentum can be sustained without the benefit of such refunds in future quarters, but for now, the reported figures present a positive picture.

  • 6/30/2026NEUTRAL
    Nike Appoints Pfizer CFO as New Finance Chief Amid Industry Experience Questions

    Nike has appointed Dave Denton, former CFO of Pfizer, as its new Finance Chief. While Denton brings extensive experience from a large, global corporation, concerns have been raised regarding his lack of direct experience in the retail and apparel sectors. However, analysts suggest that for companies of Nike's scale, the ability to manage complex global operations and significant market capitalization may outweigh specific industry knowledge. This appointment is seen as a strategic move by Nike to leverage broad financial leadership expertise.

  • 6/30/2026NEUTRAL
    Assessing Nike vs. Adidas as World Cup Heats Up

    Nike Inc. is experiencing a short-term boost in apparel sales, particularly soccer jerseys, coinciding with the World Cup. This positive momentum, however, is tempered by longer-term challenges. Analysts highlight Nike's ongoing need to reinforce its sports credentials and significantly improve its underperforming footwear segment. While the current sales surge offers a temporary upside, the company's ability to address these structural issues will be critical for sustained investor confidence and future growth.

  • 6/30/2026NEGATIVE
    Nike Declines on Persistent Weakness, Cautious Outlook

    Nike Inc. experienced a decline in late trading following a cautious outlook provided by company executives. Management highlighted that consumers are exhibiting careful spending habits, indicating potential headwinds for future sales. This cautious sentiment, coupled with the observed consumer behavior, suggests that Nike may face challenges in meeting revenue expectations in the near to medium term. Investors are advised to monitor upcoming earnings reports and management commentary for further insights into the company's performance amidst this evolving economic landscape.

via Markets Gazette