Other

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 reportedQ1 2026
Last reportedQ1 2026

How to read this metric

An increase suggests active cost-cutting or organizational transformation, while a decrease indicates the completion of restructuring phases.

Detailed definition

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

Peer comparison

Commonly seen during periods of industry consolidation or strategic pivots; varies significantly by company cycle.

Metric ID: other_restructuring_reserve_current

Historical Data

3 periods
 Q1 '24Q2 '24Q4 '25
Value$267.00M$56.00M$222.00M
QoQ Change-79.0%+296.4%
Range$56.00M$267.00M

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 restructuring costs expected to be paid out within one year.