Base5Base 5GAAP revenue YoY +0.09% → base 5. The base score is anchored to the GAAP revenue YoY band before transcript, EPS, and guidance adjustments.+Transcript0Transcript 0GAAP revenue is clean. NKE is not in the Sector Rules Table. Reported revenue flat matches FMP within rounding.+EPS0EPS 0GAAP EPS YoY -35.19% vs revenue YoY +0.09% gives a GAAP spread of -35.28pp, which would mechanically be -1. But the spread is materially distorted by an explicitly-quantified $230M operating-line restructuring charge: Matt Friend stated 'let me provide some additional context on the $230 million charge we incurred this quarter due to employee-related severance costs, primarily in Supply Chain and Technology' (also covering Converse right-sizing). That severance sits inside SG&A so it depresses BOTH reported EPS AND reported operating income — meaning the raw OI cross-check is itself contaminated and cannot be used as written. Doing the cross-check the way the SKILL requires (ex-charge OI): reported OI $553M vs prior-year $788M = -29.82%; add back the $230M severance → ex-charge OI ≈ $783M, or roughly -0.6% YoY. Ex-charge OI spread vs revenue = -0.6 - 0.09 = -0.7pp, which is INSIDE the ±5pp band. The underlying operating business is essentially flat: ~300bps of new North America tariff headwinds in gross margin are being fully offset by ex-severance SG&A discipline (transcript: 'SG&A was up 2% on a reported basis... due to employee severance charges' — meaning ex-severance overhead actually declined materially). There is no real operating margin compression to penalize this quarter, so eps_adjustment = 0. Override flipped to true with the ex-charge OI math shown.+Guidance0Guidance 0Matt extended visibility from 90 days to nine months (first time since Elliott returned), guiding revenue down low single digits and earnings flattish with gross margin inflection in Q2 FY27. Content is consistent with prior Q2 framing (Win Now actions to complete by end of calendar year; tariff pressure persists; NA momentum continues); more specific but not a raise or cut. Extended horizon itself reflects growing confidence, offset by the flattish earnings guide → 0.=Final5