What is Nike's severance accrual, current?

Nike (NKE) reported severance accrual, current of $222.00M in Q4 2025.

What does severance accrual, current mean?

The amount of money set aside for severance and restructuring costs expected to be paid within the next year.

Severance accrual, current

Nike Severance accrual, current increased by 296.4% to $222.00M in Q4 2025 compared to the prior quarter. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementBalance Sheet Statement

SectionOther

CategoryEfficiency

SignalLower is better

VolatilityVolatile

First reportedQ4 2024

Last reportedQ3 2026Apr 1, 2026

How to read this metric

An increase signals active cost-cutting or organizational restructuring, while a decrease indicates the completion of such programs.

Detailed definition

This represents the current portion of estimated costs associated with restructuring activities, such as severance payme...

Peer comparison

Common in industrial conglomerates undergoing periodic operational optimization; varies significantly based on restructuring cycles.

Metric ID: other_restructuring_reserve_current

Historical Data

3 periods

	Q4 '24	Q1 '25	Q3 '26
Value	$267.00M	$56.00M	$222.00M
QoQ Change	—	-79.0%	+296.4%

Range$56.00M – $267.00M

Severance accrual, current at Other Companies

Ralph LaurenRL View metric

Frequently Asked Questions

What is Nike's severance accrual, current?: Nike (NKE) reported severance accrual, current of $222.00M in Q4 2025.
What does severance accrual, current mean?: The amount of money set aside for severance and restructuring costs expected to be paid within the next year.