Question: Which row is Fully Diluted Shares (Shared issued)? Exhibit 3 Nike, Inc.: Cost of Capital Consolidated Balance Sheets As of May 31, 2000 2001 (in

Which row is Fully Diluted Shares (Shared issued)?

Which row is Fully Diluted Shares (Shared issued)? Exhibit 3 Nike, Inc.:

Exhibit 3 Nike, Inc.: Cost of Capital Consolidated Balance Sheets As of May 31, 2000 2001 (in millions of dollars) Assets Current assets: Cash and equivalents Accounts receivable Inventories Deferred income taxes Prepaid expenses Total current assets $ 254.3 1,569.4 1,446.0 111.5 215.2 3,596.4 $ 304.0 1,621.4 1,424.1 113.3 162.5 3,625.3 Property, plant and equipment, net Identifiable intangible assets and goodwill, net Deferred income taxes and other assets Total assets 1,583.4 410.9 266.2 $ 5,856.9 1,618.8 397.3 178.2 $ 5,819.6 $ $ 5.4 Liabilities and shareholders' equity Current liabilities: Current portion of long-term debt Notes payable Accounts payable Accrued liabilities Income taxes payable Total current liabilities 50.1 924.2 543.8 621.9 855.3 432.0 472.1 21.9 1,786.7 2,140.0 Long-term debt Deferred income taxes and other liabilities Redeemable preferred stock 470.3 110.3 0.3 435.9 102.2 0.3 Shareholders' equity: Common stock, par Capital in excess of stated value Unearned stock compensation Accumulated other comprehensive income Retained earnings Total shareholders' equity Total liabilities and shareholders' equity 2.8 369.0 (11.7) (111.1) 2,887.0 3,136.0 $ 5,856.9 2.8 459.4 (9.9) (152.1) 3,194.3 3,494.5 $ 5,819.6 Source of data: Company filing with the Securities and Exchange Commission (SEC)

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