---
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"
generated_at: "2026-05-15T20:10:28.812558+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Nike approves $300M restructuring plan with Q3 FY2026 charge

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 2.05
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000320187-26-000017
- JSON: https://secwatch.observer/filing/0000320187-26-000017.json
- Plain text: https://secwatch.observer/filing/0000320187-26-000017.txt

## Key facts
- Restructurings & Charges
  NIKE, Inc. announced a restructuring with charges of pre-tax charges of approximately $300 million (primarily associated with employee severance costs).
  - Type: restructuring
  - Charge: pre-tax charges of approximately $300 million
  - Headcount: primarily associated with employee severance costs
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/320187/000032018726000017/0000320187-26-000017-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.