NKE · 10-K · 2026A · Full report

Operating Expense Trends

NIKE, Inc. · 2026-07-15 · Importance 37 · Surprise 6 · No source text

Total selling and administrative expense was $16,114 million in fiscal 2026, essentially flat versus $16,088 million in fiscal 2025, representing 34.7% of revenues. Demand creation expense was $4,754 million, up 1% year‑over‑year driven by higher sports marketing expense and unfavorable FX, while brand marketing declined versus the prior year. Operating overhead expense was $11,360 million and was flat year‑over‑year as lower other administrative costs were offset by higher wage‑related expense including severance and unfavorable FX which increased operating overhead by ~1 percentage point. Changes in foreign currency exchange rates increased Demand creation expense by approximately 2 percentage points.

Key facts

Impact estimates

metricdirectionstageexpectedbasis
operating_incomenegativerealizedTotal selling and administrative expense for fiscal 2026 was $16,114 million, or 34.7% of revenues.