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Founded 1964, Beaverton OR · IPO 1980USD reportingSynthetic credit Aaa/AAAValuation 2026-05-23Damodaran FCFFv2 · Dark

Undervalued · +29.0% margin of safety

Market outside MC distribution

Market $44.67 vs DCF $62.92. Even at the 5th-percentile Monte Carlo outcome ($46.96), intrinsic value exceeds today's price by 5%.

p5 47 p25 54 p75 66 p95 75 DCF $60.05 MARKET $44.67 $41 $81 DEEPLY UNDERVALUED FAIR VALUE BAND
Sector Apparel & Footwear — Premium Sports BrandCountry mix 🇺🇸 48% · 🇩🇪 22% · 🇨🇳 11%MC σ ±$8.48Governance 0% haircut
Intrinsic / share
$62.92
post 0% gov
Market / share
$44.67
last close
Margin of safety
+29.0%
vs intrinsic
Enterprise value
$93.14B
engine output
Cost of equity / debt
8.65 / 3.45%
β 0.87 · CRP 0.90%
Stable ROIC / g
15.0 / 3.7%
terminal state

What it sells, where it sells

Operating segments — TTM revenue $46.52B

TTM $46.52B
FootwearPerformance + lifestyle · core brand engine~68%
ApparelSportswear + training · Lululemon/Hoka pressure~28%
Equipment + ConverseAccessories + Converse subsidiary~4%

NIKE Brand (Footwear / Apparel / Equipment) + Converse. Modeled consolidated; Footwear carries the brand premium.

Country mix (revenue-weighted)

🇺🇸United States48.0%
🇩🇪Germany22.0%
🇨🇳China11.0%
🇧🇷Brazil9.0%
🇻🇳Vietnam6.0%
🇮🇩Indonesia2.5%
🏳️Cambodia1.5%

Quality profile & the two-sided argument

A five-axis read on the DCF's load-bearing assumptions, plus the bull-vs-bear case distilled into anchor bullets.

Quality snowflake (each axis 0–6)

Growth Margin Reinvest Risk Terminal
Growth4/68.4% Y1-5 — Damodaran 2014-18 historical avg, reference inputs
Margin4/613.36% Y10 — FY14-18 average; DTC mix-shift supports
Reinvest4/6S2C 3.46 — asset-light brand model vs Apparel 1.77
Risk4/6WACC 8.09%; β 0.867; no governance discount, no overrides
Terminal4/6g at 3.72% rf ceiling; wide moat priced in

The two-sided case

Rewards / Bull anchors
  • Lowest-conviction outperform in the watchlist. This is Damodaran's reference run (8.4% Y1-5 growth, 13.36% Y10 margin) — not bottom-up original analysis. The MoS is real but unearned in research depth.
  • Wide moat anchors the case. Brand premium durability across 60 years; 200-300bp operating-margin premium to Apparel-industry median (9.1%) has held through prior cycles.
  • No governance friction, no overrides needed. Investment-grade balance sheet (A1/A+, net-cash), no controlling shareholder, mature capital-return discipline. Clean inputs flow through to clean output.
  • MoS shrunk vs the 2024 gold case. $62.92 DCF vs $44.67 market = +40.8% — solid but materially below the +60-80% range when stock troughed. Recovery has eroded the asymmetry.
  • Watch, don't add at this level. Reference valuations should not be sized like conviction picks. Reserve dry powder for the next drawdown if specialty-brand share-loss thesis pressures the stock again.
Risks / Bear anchors
  • Specialty competitor share loss Hoka, On, Asics, New Balance erode runner/performance niches Nike walked away from; structural not cyclical.
  • China decoupling / consumer weakness ~14% revenue; tariff or sentiment hits arrive fast and persist. Swing factor on +/- 5% MoS.
  • Brand fatigue from clearance pricing Two years of inventory liquidation damages premium positioning; rebuild is slower than defense.
  • FX translation drag ~55% non-USD revenue; sustained dollar strength compresses USD reporting.
  • DTC inventory and channel-reset noise Margin lift thesis intact but quarter-to-quarter volatility through wholesale reload.

Thesis & open questions

Investment thesis

  1. Lowest-conviction outperform in the watchlist. This is Damodaran's reference run (8.4% Y1-5 growth, 13.36% Y10 margin) — not bottom-up original analysis. The MoS is real but unearned in research depth.
  2. Wide moat anchors the case. Brand premium durability across 60 years; 200-300bp operating-margin premium to Apparel-industry median (9.1%) has held through prior cycles.
  3. No governance friction, no overrides needed. Investment-grade balance sheet (A1/A+, net-cash), no controlling shareholder, mature capital-return discipline. Clean inputs flow through to clean output.
  4. MoS shrunk vs the 2024 gold case. $62.92 DCF vs $44.67 market = +40.8% — solid but materially below the +60-80% range when stock troughed. Recovery has eroded the asymmetry.
  5. Watch, don't add at this level. Reference valuations should not be sized like conviction picks. Reserve dry powder for the next drawdown if specialty-brand share-loss thesis pressures the stock again.

Key debates

Brand-premium durability vs specialty erosion?
Our view: Our view: Hoka, On, Asics resurgence chip at the runner segment; base case assumes Nike defends, not regains, ~12% TAM share.
China exposure as swing factor (+/- ~5% MoS)?
Our view: Our view: ~14% of revenue; full decoupling or sentiment escalation moves the case 5pp either direction quarter-to-quarter.
DTC vs wholesale mix-shift reversal?
Our view: Our view: Hill rebalancing toward wholesale is margin-accretive long-term but compresses near-term gross margin; transition noise persists through FY26-27.
Year-of-convergence: 5 (Damodaran 2024) or 7 (deeper trough)?
Our view: Our view: gold case uses 5; current narrative argues 7 given two-year discounting damage. Pick affects equity value by ~8-12%.
Is 13.36% Y10 margin still the right anchor?
Our view: Our view: FY14-18 average is defensible historically; permanent 9-10% reset is the bear scenario worth modeling explicitly.

Risks to thesis

Specialty competitor share lossMed

Hoka, On, Asics, New Balance erode runner/performance niches Nike walked away from; structural not cyclical.

China decoupling / consumer weaknessMed

~14% revenue; tariff or sentiment hits arrive fast and persist. Swing factor on +/- 5% MoS.

Brand fatigue from clearance pricingMed

Two years of inventory liquidation damages premium positioning; rebuild is slower than defense.

FX translation dragMed

~55% non-USD revenue; sustained dollar strength compresses USD reporting.

DTC inventory and channel-reset noiseLow

Margin lift thesis intact but quarter-to-quarter volatility through wholesale reload.

Execution risk on Hill turnaroundLow

Returning lifer with credibility, but margin recovery to 13.36% by Y5-7 is the load-bearing assumption.

10-year forecast

Revenue + FCFF on the left axis; operating margin on the right axis.

$0M $18.75B $37.50B $56.25B $75.00B REVENUE / FCFF (USD) 0% 5% 10% 15% 20% 25% OP MARGIN (%) Y1 Y2 Y3 Y4 Y5 Y6 Y7 Y8 Y9 Y10 Revenue (L) FCFF (L) Op margin (R)

Monte Carlo distribution

p5 47.0 p25 54.0 p75 66.4 p95 75.0 p50 60.0 $44.67 43 62 81

Mean $60.33 ± $8.48 · P(intrinsic < market) = 1.6% · 1000 iterations (0 failed).

Cost of capital build
Risk-free rate 2.15% implied from CE − β·(ERP+CRP)
Mature-market ERP (assumed) ~6.60% Damodaran 2026 global
Levered β 0.8669
Weighted CRP 0.90% country mix × per-country
Cost of equity 8.65%
Pre-tax cost of debt 3.45% synth rating Aaa/AAA
WACC 8.09%
Terminal growth 3.72%
Terminal ROIC 15.00%
Full year-by-year DCF
Year Revenue Op mgn EBIT EBIT(1−t) Reinvest FCFF PV
1 $48.85B 6.9% $3.36B $2.62B $672M $1.95B $1.80B
2 $51.29B 7.7% $3.97B $3.09B $705M $2.39B $2.04B
3 $53.86B 8.6% $4.63B $3.60B $741M $2.86B $2.27B
4 $56.55B 9.4% $5.34B $4.16B $778M $3.38B $2.48B
5 $59.38B 10.3% $6.11B $4.76B $816M $3.95B $2.67B
6 $62.35B 11.1% $6.95B $5.37B $857M $4.52B $2.83B
7 $65.46B 12.0% $7.86B $6.03B $900M $5.13B $2.98B
8 $68.46B 12.0% $8.21B $6.26B $864M $5.39B $2.90B
9 $71.30B 12.0% $8.56B $6.47B $820M $5.65B $2.82B
10 $73.95B 12.0% $8.87B $6.66B $766M $5.89B $2.75B
Methodology & flags

Damodaran FCFF DCF, 10y explicit + perpetuity. R&D capitalisation: OFF · Lease capitalisation: OFF · Failure-rate adjustment: OFF · ESO subtraction: OFF.