Nike reported receiving $302 million and recording $684 million of outstanding International Emergency Economic Powers Act (IEEPA) tariff receivables as of May 31, 2026. These figures are reflected within accounts receivable, net on the consolidated balance sheets.

The disclosure highlights the financial impact of tariff-related obligations on the company's balance sheet. The outstanding receivables represent amounts recognized but not yet collected as of the specified date.

Financial Breakdown

The following table details the reported IEEPA tariff receivables:

The classification of these amounts within accounts receivable, net indicates their net realizable value after accounting for any allowances or deductions.

Halper Sadeh LLC, an investor rights law firm, is investigating whether certain officers and directors of NIKE, Inc. breached their fiduciary duties to shareholders. The investigation, announced on July 3, 2026, focuses on potential misconduct by the company's leadership that may have harmed investors. Shareholders are being urged to contact the firm to determine if they can seek corporate governance reforms, the return of funds to the company, or a court-approved financial incentive award.

The law firm represents investors globally who have been victims of securities fraud and corporate misconduct. Halper Sadeh LLC's attorneys have historically been involved in implementing corporate reforms and recovering millions of dollars for defrauded investors. The firm operates on a contingent fee basis, meaning shareholders would not be responsible for out-of-pocket payments of legal fees or expenses.

Shareholder Options

Long-term shareholders of NIKE stock may be eligible to participate in the investigation. The firm emphasizes that shareholder involvement can help improve a company's policies, practices, and oversight mechanisms. Such actions aim to create a more transparent, accountable, and effectively managed organization, which can enhance shareholder value over time.

Contact Information

Shareholders wishing to learn more about their legal rights and options can contact Daniel Sadeh or Zachary Halper. The firm can be reached via phone at (212) 763-0060 or through email at sadeh@halpersadeh.com or zhalper@halpersadeh.com . Additional information is available on the Halper Sadeh LLC website.

Attorney advertising disclaimer notes that prior results do not guarantee a similar outcome. The firm has indicated there may be limited time to enforce rights, prompting immediate action from interested shareholders.