Research Note

The Equity Note

NIKE, Inc. (NKE)

NIKE, Inc. screens BUY with a DCF-based target price of $53.46, versus a current price of $44.19 and modeled upside of 21%.

BUYConsumer CyclicalDCF-led valuation
Current View
BUY$53.46 target vs $44.19

Current Price

$44.19

Target Price

$53.46

Market Cap

$65.3B

Published

April 3, 2026

Market Data

Apr 2, 2026
DCF Value / Share iDCFDiscounted cash flow values a business by forecasting future free cash flow and discounting it back to the present.Value/share = (PV of forecast FCF + PV of terminal value - net debt) / diluted shares$53.46

WACC 8.8% | g 2.5%

Comparable MidpointN/A

Insufficient peer coverage for a publishable comps set.

Upside / Downside21%

Enterprise value $82.4B

Diluted Shares iDiluted sharesShare count adjusted for options and other securities that could convert into common stock.Value/share = equity value / diluted shares1,487,600,000

Net debt $2.9B

Investment Summary

The call, the valuation anchor, and the main risk in one view.

Recommendation

BUY NIKE, Inc. is rated BUY with a target price of $53.46 versus the current price of $44.19.

Valuation Anchor

The DCF implies $53.46 per share. Comparable valuation is excluded here because the peer set did not clear the quality threshold.

Key Risk

While our investment thesis for NIKE, Inc.

Key Data

Quick facts investors usually scan first.

Sector
Consumer Cyclical
Industry
Apparel - Footwear & Accessories
Exchange
NYSE
Market Cap
$65.3B
Revenue
$46.3B
Free Cash Flow
$3.3B

Revenue Growth

Historical revenue plus a 5-year forecast shaped by analyst estimates in the early years and a deterministic turnaround fade after that.

Price History

Use the range selector to compare shorter and longer setups.

Last 5 years of monthly price observations (60 points).

DCF Sensitivity Grid

The grid shows DCF-only value per share across WACC and terminal growth assumptions. The published target price can differ because it currently relies on DCF only.

Base-Case DCF$53.46
Comparable MidpointN/A
Published Target$53.46

Base-case DCF and the center cell should reconcile closely because both use the same blended terminal-value method (8.8% WACC / 2.5% g). The published target currently equals the DCF output because comparable coverage was insufficient.

Base-case cell: $53.51 using 8.8% WACC and 2.5% terminal growth.

WACC \ g1.5%2%2.5%3%3.5%
6.8%$61.23$63.57$66.44$70.07$74.78
7.8%$55.54$57.11$58.97$61.22$63.99
8.8%$51.10$52.22$53.51$55.03$56.83
9.8%$47.50$48.32$49.26$50.34$51.59
10.8%$44.47$45.10$45.81$46.60$47.51

Peer Multiples

Simple comparable valuation cross-check using quality-screened peers.

Comparable valuation is not shown because there were fewer than three high-quality peers after filtering for industry, size, exchange, and usable valuation multiples.

How to Read the Valuation

Plain-English definitions for the main inputs and outputs.

Discount Rate iWACCWeighted average cost of capital is the discount rate used to value future cash flows, blending the cost of equity and debt.WACC = (E/V) x Re + (D/V) x Rd x (1 - T)

The base-case valuation discounts forecast cash flows using a WACC of 8.8%. The cost of equity starts from a 10-year Treasury yield of 4.3% as of Apr 2, 2026. Higher discount rates reduce present value, while lower ones increase it.

Terminal Assumption iTerminal growthThe long-run growth assumption used after the explicit forecast period to estimate continuing value.TV = FCF x (1 + g) / (WACC - g)

After year five, the model uses a terminal growth rate of 2.5% to estimate continuing value. In the base case, terminal value is blended with an exit-multiple cross-check rather than relying on perpetuity growth alone.

Forecast Curve

Revenue starts from 0.4% and fades toward a steady-state growth rate of 2.3% under a turnaround profile. The first 3 forecast years use analyst estimates where coverage is available.

Cross-Checks iEV/EBITDAEnterprise value divided by EBITDA, a common multiple for comparing companies with different capital structures.EV/EBITDA = enterprise value / EBITDA iP/EPrice-to-earnings compares the stock price to earnings per share and is a common equity valuation multiple.P/E = share price / earnings per share

Peer multiples anchor a market-based valuation range and help test whether the DCF output looks reasonable relative to similar businesses. If the peer set is too weak, the published target stays DCF-only instead of blending in low-quality comparables.

NIKE, Inc. (NKE)

Company Snapshot

  • Sector: Consumer Cyclical
  • Industry: Apparel - Footwear & Accessories
  • Exchange: NYSE
  • Current Price: $44.19
  • Target Price: $53.46
  • Recommendation: BUY
  • Market Cap: $65.3B

NIKE, Inc. screens BUY with a DCF-based target price of $53.46, versus a current price of $44.19 and modeled upside of 21%.

Investment Thesis

We initiate coverage on NIKE, Inc. (NKE) with a BUY recommendation, projecting a target price of $53.46, which represents an attractive upside of 20.98% from the current price of $44.19. This target price is derived from our Discounted Cash Flow (DCF) analysis, which indicates an intrinsic value per share of $53.46, underscoring our conviction in the company's future cash flow generation capabilities.

Business Overview

NIKE, Inc. (NKE) operates within the Consumer Cyclical sector, specifically in the Apparel - Footwear & Accessories industry. The company is a global leader in the design, development, marketing, and sale of athletic footwear, apparel, equipment, and accessories for men, women, and children. Its extensive brand portfolio includes NIKE, Jumpman, Converse, Chuck Taylor, All Star, One Star, Star Chevron, and Jack Purcell, catering to a wide range of athletic and casual consumer needs worldwide.

Financial Analysis

NIKE, Inc. demonstrates a robust financial profile with reported revenue of $46.31 billion, EBIT of $3.70 billion, and EBITDA of $4.51 billion. The company also generated a substantial free cash flow of $3.27 billion. Our Discounted Cash Flow (DCF) model, which underpins our valuation, utilizes a Weighted Average Cost of Capital (WACC) of 8.84%, a terminal growth rate of 2.5%, and a terminal exit multiple of 14.4. Comparable valuation is unavailable based on the provided data.

Latest Reported Snapshot

Metric Value
Revenue $46.3B
EBIT $3.7B
EBITDA $4.5B
Free Cash Flow $3.3B
Diluted Shares 1,487,600,000

DCF Valuation

Metric Value
Intrinsic Value / Share $53.46
Forecast Profile turnaround
Starting Growth 0.4%
Steady-State Growth 2.3%
Risk-Free Rate 4.3%
Equity Risk Premium 4.5%
WACC 8.8%
Terminal Growth 2.5%
Exit Multiple 14.4x
Enterprise Value $82.4B
Equity Value $79.5B
Upside / Downside 21%

Comparable Valuation

Metric Value
Comparable Coverage Insufficient
Average Peer Quality N/A
Median EV/EBITDA N/A
Median P/E N/A
Fair Value Low N/A
Fair Value High N/A
Fair Value Mid N/A

Comparable valuation is unavailable because there are not enough high-quality peers under the current coverage filters.

Risks

While our investment thesis for NIKE, Inc. is positive, a comprehensive assessment of specific risk factors is not available in the provided data. Therefore, a detailed discussion of potential operational, market, or financial risks that could impact the company's performance or valuation cannot be provided at this time.

Research Notes and Disclaimer

Important context around timing, methodology, and usage.

Freshness

Published April 3, 2026. Market data is shown as of Apr 2, 2026 and financial statements run through May 31, 2025.

Methodology

Valuation outputs are deterministic and rules-based. Narrative sections are generated from structured report data and should be read alongside the valuation tables and sensitivity analysis. The risk-free rate is sourced from cache:financial-modeling-prep.

Not Investment Advice

This report is provided for information only and does not take into account your objectives, risk tolerance, or financial circumstances.

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