{"schema_version":"secwatch.filing_event.v1","accession":"0000320187-26-000017","form_type":"8-K","ticker":"NKE","cik":"0000320187","company_name":"NIKE, Inc.","filed_at":"2026-03-05T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.360805+00:00","generated_at":"2026-05-15T20:10:28.812558+00:00","sec_items":["2.05"],"event_type":"other_material","sentiment":"negative","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Nike approves $300M restructuring plan with Q3 FY2026 charge","bullets":["Pre-tax charges of ~$300M for nine months ended Feb 28, 2026, mainly employee severance.","Substantially all charges to be recognized in Q3 fiscal 2026.","Company continues evaluating opportunities; additional charges possible in future quarters."],"urls":{"canonical":"https://secwatch.observer/filing/0000320187-26-000017","json":"https://secwatch.observer/filing/0000320187-26-000017.json","markdown":"https://secwatch.observer/filing/0000320187-26-000017.md","text":"https://secwatch.observer/filing/0000320187-26-000017.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/320187/000032018726000017/0000320187-26-000017-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/320187/000032018726000017/nke-20260227.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T20:10:28.812558+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"982bea12549cfd893b3033462c1c0be215b1fc04","claim":"NIKE, Inc. announced a restructuring with charges of pre-tax charges of approximately $300 million (primarily associated with employee severance costs).","evidence_excerpt":"On February 27, the Company’s management approved a plan to implement certain organizational changes, which together with previously approved actions, are expected to result in pre-tax charges of approximately $300 million for the nine months ended February 28, 2026, primarily associated with employee severance costs","evidence_source":"SEC 8-K Item 2.05/2.06","evidence_url":"https://www.sec.gov/Archives/edgar/data/320187/000032018726000017/0000320187-26-000017-index.htm","confidence":0.9,"family_label":"Restructurings & Charges","details":[{"label":"Type","value":"restructuring"},{"label":"Charge","value":"pre-tax charges of approximately $300 million"},{"label":"Headcount","value":"primarily associated with employee severance costs"}],"fact_type":"restructuring_charge"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}