Common-Size Balance Sheet: Assets
Quarterly Data
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Nike Inc. pages available for free this week:
- Balance Sheet: Assets
- Balance Sheet: Liabilities and Stockholders’ Equity
- Cash Flow Statement
- Analysis of Profitability Ratios
- Analysis of Short-term (Operating) Activity Ratios
- Enterprise Value (EV)
- Net Profit Margin since 2005
- Return on Equity (ROE) since 2005
- Debt to Equity since 2005
- Price to Sales (P/S) since 2005
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Nike Inc., common-size consolidated balance sheet: assets (quarterly data)
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 composition of assets for the analyzed entity demonstrates several notable shifts over the period examined, spanning from August 2019 to November 2025. Current assets consistently represent a significant portion of the total asset base, generally fluctuating between 61% and 69%. Non-current assets comprise the remaining portion, ranging from approximately 31% to 38%. Within these broad categories, specific asset components exhibit distinct trends.
- Cash and Equivalents
- Cash and equivalents experienced considerable volatility. Initially representing around 13% of total assets in August 2019, the proportion decreased to a low of 10.92% in February 2020 before surging to 26.64% in May 2020. This increase likely reflects a strategic accumulation of liquidity in response to early pandemic uncertainties. The percentage generally decreased from May 2020 to August 2022, then increased again, peaking at 25.87% in February 2024, before decreasing to 18.46% in February 2026.
- Short-Term Investments
- Short-term investments show a marked increase beginning in November 2020, rising from 1.62% to a peak of 12.03% in February 2022. This suggests a shift in asset allocation towards more liquid, short-term securities. Subsequently, the proportion of short-term investments declined steadily, reaching 4.52% in May 2024 and continuing to decrease to 3.63% in February 2026.
- Accounts Receivable
- Accounts receivable remained relatively stable between 17% and 19% of total assets from August 2019 through November 2021. A slight increase is observed from February 2022 to August 2023, peaking at 12.91%. The percentage then decreased to 11.62% in February 2024 and continued to fluctuate around this level through February 2026.
- Inventories
- Inventories consistently represent a substantial portion of current assets, generally ranging between 16% and 23% of total assets. The proportion peaked at 23.52% in both May 2020 and August 2022. A general downward trend is observed from May 2023 to February 2026, decreasing from 20.68% to 19.73%.
- Property, Plant, and Equipment
- The proportion of property, plant, and equipment net of accumulated depreciation decreased gradually over the period, from 17.58% in August 2019 to 12.86% in February 2026. This suggests a potential shift away from capital-intensive assets or a faster rate of depreciation relative to total asset growth.
- Operating Lease Right-of-Use Assets
- Operating lease right-of-use assets initially represented over 10% of total assets, declining to around 7-8% between February 2021 and February 2024. A slight increase is observed from May 2024 to February 2026, reaching 7.79%.
- Goodwill and Deferred Income Taxes
- Goodwill remained relatively stable, fluctuating around 0.65% to 0.85% of total assets. Deferred income taxes and other assets exhibited a consistent upward trend, increasing from 7.89% in August 2019 to 15.46% in February 2026. This increase suggests a growing impact of deferred tax liabilities or assets on the overall asset structure.
Overall, the asset composition demonstrates a dynamic interplay between current and non-current assets, with notable shifts in the allocation of cash, short-term investments, and deferred income taxes. The observed trends may reflect strategic responses to changing economic conditions, evolving business strategies, and accounting policy adjustments.