{"url_path":"/sec/nke/10-k/2026/item-9a","section_key":"item-9a","section_title":"Item 9A CONTROLS AND PROCEDURES","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-07-15","source_url":"https://www.sec.gov/Archives/edgar/data/320187/0000320187-26-000088-index.html","accession_number":"0000320187-26-000088","cik":"0000320187","ticker":"NKE","issuer_name":"NIKE, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/320187/0000320187-26-000088-index.html","primary_entity_key":"0000320187","primary_entity_name":"NIKE, Inc."},"word_count":266,"has_tables":true,"body_markdown":"ITEM 9A. CONTROLS AND PROCEDURES\n\nWe maintain disclosure controls and procedures that are designed to provide reasonable assurance that information required to be disclosed in our Securities Exchange Act of 1934, as amended (the \"Exchange Act\"), reports is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission's rules and forms and that such information is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow for timely decisions regarding required disclosure. In designing and evaluating the disclosure controls and procedures, management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives, and management is required to apply its judgment in evaluating the cost-benefit relationship of possible controls and procedures.\n\nWe carry out a variety of ongoing procedures, under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, to evaluate the effectiveness of the design and operation of our disclosure controls and procedures. Based on the foregoing, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were effective at the reasonable assurance level as of May 31, 2026.\n\n\"Management's Annual Report on Internal Control Over Financial Reporting\" is included in Item 8 of this Annual Report.\n\nThere have not been any changes in our internal control over financial reporting during our most recent fiscal quarter that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting."}