v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)
3 Months Ended 12 Months Ended
May 31, 2026
May 31, 2026
May 31, 2025
May 31, 2024
Significant Accounting Policies [Line Items]        
Benefit recognized for expected recovery of tariffs paid $ 986,000,000      
Tariffs received 302,000,000      
IEEPA tariff receivable 684,000,000 $ 684,000,000    
Total advertising and promotion expenses   4,754,000,000 $ 4,689,000,000 $ 4,285,000,000
Prepaid demand creation expenses 1,438,000,000 1,438,000,000 1,333,000,000  
Inventory reserve 213,000,000 213,000,000 233,000,000  
Goodwill, impaired, accumulated impairment loss $ 0 $ 0 0  
Performance-based Restricted Stock Units (PSUs)        
Significant Accounting Policies [Line Items]        
Stock options vesting period (in years)   3 years    
Stock Incentive Plan        
Significant Accounting Policies [Line Items]        
Stock options vesting period (in years)   4 years    
Stock options expiration from the date of grant (in years)   10 years    
Land Improvements | Minimum        
Significant Accounting Policies [Line Items]        
Property, plant and equipment, minimum useful life (in years) 2 years 2 years    
Land Improvements | Maximum        
Significant Accounting Policies [Line Items]        
Property, plant and equipment, minimum useful life (in years) 40 years 40 years    
Building | Minimum        
Significant Accounting Policies [Line Items]        
Property, plant and equipment, minimum useful life (in years) 2 years 2 years    
Building | Maximum        
Significant Accounting Policies [Line Items]        
Property, plant and equipment, minimum useful life (in years) 40 years 40 years    
Leasehold improvements | Minimum        
Significant Accounting Policies [Line Items]        
Property, plant and equipment, minimum useful life (in years) 2 years 2 years    
Leasehold improvements | Maximum        
Significant Accounting Policies [Line Items]        
Property, plant and equipment, minimum useful life (in years) 40 years 40 years    
Machinery and Equipment | Minimum        
Significant Accounting Policies [Line Items]        
Property, plant and equipment, minimum useful life (in years) 2 years 2 years    
Machinery and Equipment | Maximum        
Significant Accounting Policies [Line Items]        
Property, plant and equipment, minimum useful life (in years) 15 years 15 years    
Software and Software Development Costs | Minimum        
Significant Accounting Policies [Line Items]        
Property, plant and equipment, minimum useful life (in years) 2 years 2 years    
Software and Software Development Costs | Maximum        
Significant Accounting Policies [Line Items]        
Property, plant and equipment, minimum useful life (in years) 12 years 12 years    
Prepaid expenses and other current assets        
Significant Accounting Policies [Line Items]        
Prepaid demand creation expenses $ 583,000,000 $ 583,000,000 498,000,000  
Deferred income taxes and other assets        
Significant Accounting Policies [Line Items]        
Prepaid demand creation expenses 855,000,000 $ 855,000,000 $ 835,000,000  
NIKE Brand | NORTH AMERICA        
Significant Accounting Policies [Line Items]        
Benefit recognized for expected recovery of tariffs paid 965,000,000      
CONVERSE        
Significant Accounting Policies [Line Items]        
Benefit recognized for expected recovery of tariffs paid $ 21,000,000