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Equity (Tables)
 12 Months Ended
May 31, 2026
Stockholders' Equity Note [Abstract]  
Schedule of Components of Equity
Table 11.1: Equity
May 31,
(Dollars in thousands)20262025
Membership fees and educational fund:
Membership fees$969 $966 
Educational fund2,800 2,658 
Total membership fees and educational fund3,769 3,624 
Patronage capital allocated966,253 948,526 
Members’ capital reserve1,804,161 1,631,609 
Unallocated net income:
Prior fiscal year-end cumulative derivative forward value gains(1)
501,663 606,215 
Current fiscal year derivative forward value gains (losses)(1)
17,756 (104,552)
Current fiscal year-end cumulative derivative forward value gains(1)
519,419 501,663 
Other unallocated net loss(709)(709)
Unallocated net income
518,710 500,954 
CFC retained equity3,292,893 3,084,713 
Accumulated other comprehensive loss
(2,369)(2,236)
Total CFC equity3,290,524 3,082,477 
Noncontrolling interests21,612 20,989 
Total equity$3,312,136 $3,103,466 
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(1) Represents derivative forward value gains (losses) for CFC only, as total CFC equity does not include the noncontrolling interests of the consolidated variable interest entities. The cumulative amounts also include CFC historical foreign currency translation adjustments recorded in net income. See “Note 16—Business Segments” for the statements of operations for CFC.
Schedule of Changes in Accumulated Other Comprehensive Income (Loss)
The following table presents, by component, changes in AOCI for the years ended May 31, 2026 and 2025 and the balance of each component as of the end of each respective period.

Table 11.2: Changes in Accumulated Other Comprehensive Income (Loss)
Year Ended May 31,
20262025
(Dollars in thousands)
Unrealized Gains on Derivative Hedges(1)
Unrealized Losses on Defined Benefit Plans(2)
Total
Unrealized Gains on Derivative Hedges(1)
Unrealized Losses on Defined Benefit Plans(2)
Total
Beginning balance$2,935 $(5,171)$(2,236)$3,287 $(4,703)$(1,416)
Changes in unrealized gains (losses)— (139)(139)803 (850)(47)
Realized (gains) losses reclassified to earnings(470)476 6 (1,155)382 (773)
Ending balance$2,465 $(4,834)$(2,369)$2,935 $(5,171)$(2,236)
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(1)Derivative gains reclassified to earnings for FY2026 were included in the interest expense line item in our consolidated statements of operations. For FY2025, a portion of the derivative gains reclassified to earnings was included as a component of the derivative gains (losses) line item and the remainder was reclassified to the interest expense line item in our consolidated statements of operations.
(2)Reclassified to earnings as a component of the other non-interest expense line item presented in our consolidated statements of operations.