XML 27 R43.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Supplemental Guarantor Information (Condensed Consolidating Income Statement) (Details) (USD $) In Thousands, unless otherwise specified | 3 Months Ended | 6 Months Ended
--- | --- | ---
Nov. 30, 2013 | Nov. 30, 2012 | Nov. 30, 2013 | Nov. 30, 2012
Revenue: |  |  |  |
Rental uniforms and ancillary products | $ 804,316 | $ 755,839 | $ 1,597,182 | $ 1,510,682
Other services | 339,437 | 304,547 | 666,914 | 601,029
Equity in net income of affiliates | 0 | 0 | 0 | 0
Total revenue | 1,143,753 | 1,060,386 | 2,264,096 | 2,111,711
Costs and expenses (income): |  |  |  |
Cost of rental uniforms and ancillary products | 459,112 | 438,902 | 913,843 | 867,050
Cost of other services | 207,722 | 189,448 | 407,354 | 366,750
Selling and administrative expenses | 323,947 | 293,013 | 649,857 | 599,594
Operating income | 152,972 | 139,023 | 293,042 | 278,317
Interest income | (84) | (149) | (152) | (226)
Interest expense | 16,485 | 16,294 | 33,008 | 32,892
Income before income taxes | 136,571 | 122,878 | 260,186 | 245,651
Income taxes | 51,709 | 44,851 | 97,570 | 90,891
Net income | 84,862 | 78,027 | 162,616 | 154,760
Cintas Corporation |  |  |  |
Revenue: |  |  |  |
Rental uniforms and ancillary products | 0 | 0 | 0 | 0
Other services | 0 | 0 | 0 | 0
Equity in net income of affiliates | 84,862 | 78,027 | 162,616 | 154,760
Total revenue | 84,862 | 78,027 | 162,616 | 154,760
Costs and expenses (income): |  |  |  |
Cost of rental uniforms and ancillary products | 0 | 0 | 0 | 0
Cost of other services | 0 | 0 | 0 | 0
Selling and administrative expenses | 0 | 0 | 0 | 0
Operating income | 84,862 | 78,027 | 162,616 | 154,760
Interest income | 0 | 0 | 0 | 0
Interest expense | 0 | 0 | 0 | 0
Income before income taxes | 84,862 | 78,027 | 162,616 | 154,760
Income taxes | 0 | 0 | 0 | 0
Net income | 84,862 | 78,027 | 162,616 | 154,760
Corp. 2 |  |  |  |
Revenue: |  |  |  |
Rental uniforms and ancillary products | 614,742 | 575,274 | 1,220,500 | 1,151,559
Other services | 419,533 | 387,265 | 824,107 | 756,671
Equity in net income of affiliates | 0 | 0 | 0 | 0
Total revenue | 1,034,275 | 962,539 | 2,044,607 | 1,908,230
Costs and expenses (income): |  |  |  |
Cost of rental uniforms and ancillary products | 390,215 | 367,645 | 773,934 | 731,842
Cost of other services | 272,410 | 256,524 | 533,005 | 492,855
Selling and administrative expenses | 314,421 | 280,259 | 623,182 | 570,903
Operating income | 57,229 | 58,111 | 114,486 | 112,630
Interest income | (11) | (13) | (19) | (31)
Interest expense | 16,468 | 16,277 | 32,948 | 32,843
Income before income taxes | 40,772 | 41,847 | 81,557 | 79,818
Income taxes | 15,500 | 14,876 | 30,604 | 29,255
Net income | 25,272 | 26,971 | 50,953 | 50,563
Subsidiary Guarantors |  |  |  |
Revenue: |  |  |  |
Rental uniforms and ancillary products | 164,985 | 152,771 | 327,550 | 305,588
Other services | 9,166 | 10,630 | 17,714 | 21,509
Equity in net income of affiliates | 0 | 0 | 0 | 0
Total revenue | 174,151 | 163,401 | 345,264 | 327,097
Costs and expenses (income): |  |  |  |
Cost of rental uniforms and ancillary products | 96,831 | 95,014 | 194,998 | 184,356
Cost of other services | (3,091) | (6,949) | (6,202) | (9,366)
Selling and administrative expenses | (10,965) | (7,023) | (15,824) | (11,162)
Operating income | 91,376 | 82,359 | 172,292 | 163,269
Interest income | (72) | (126) | (125) | (161)
Interest expense | 17 | 18 | 61 | 49
Income before income taxes | 91,431 | 82,467 | 172,356 | 163,381
Income taxes | 34,709 | 29,241 | 64,677 | 59,883
Net income | 56,722 | 53,226 | 107,679 | 103,498
Non-Guarantors |  |  |  |
Revenue: |  |  |  |
Rental uniforms and ancillary products | 56,104 | 55,370 | 111,069 | 109,154
Other services | 34,784 | 28,964 | 66,170 | 58,342
Equity in net income of affiliates | 0 | 0 | 0 | 0
Total revenue | 90,888 | 84,334 | 177,239 | 167,496
Costs and expenses (income): |  |  |  |
Cost of rental uniforms and ancillary products | 39,465 | 38,923 | 78,021 | 75,543
Cost of other services | 21,156 | 18,564 | 40,220 | 36,272
Selling and administrative expenses | 25,483 | 23,705 | 51,696 | 48,006
Operating income | 4,784 | 3,142 | 7,302 | 7,675
Interest income | (2) | (10) | (14,696) | (34)
Interest expense | 0 | (1) | (1) | 0
Income before income taxes | 4,786 | 3,153 | 21,999 | 7,709
Income taxes | 1,514 | 746 | 2,333 | 1,770
Net income | 3,272 | 2,407 | 19,666 | 5,939
Eliminations |  |  |  |
Revenue: |  |  |  |
Rental uniforms and ancillary products | (31,515) | (27,576) | (61,937) | (55,619)
Other services | (124,046) | (122,312) | (241,077) | (235,493)
Equity in net income of affiliates | (84,862) | (78,027) | (162,616) | (154,760)
Total revenue | (240,423) | (227,915) | (465,630) | (445,872)
Costs and expenses (income): |  |  |  |
Cost of rental uniforms and ancillary products | (67,399) | (62,680) | (133,110) | (124,691)
Cost of other services | (82,753) | (78,691) | (159,669) | (153,011)
Selling and administrative expenses | (4,992) | (3,928) | (9,197) | (8,153)
Operating income | (85,279) | (82,616) | (163,654) | (160,017)
Interest income | 1 | 0 | 14,688 | 0
Interest expense | 0 | 0 | 0 | 0
Income before income taxes | (85,280) | (82,616) | (178,342) | (160,017)
Income taxes | (14) | (12) | (44) | (17)
Net income | $ (85,266) | $ (82,604) | $ (178,298) | $ (160,000)

X
- Definition The aggregate costs related to the sale of and servicing of other services such as uniform direct sales, first aid, safety and fire protection services and document management services, including the costs of the products and the costs of the services rendered during the reporting period. + References No definition available. + Details
Name: | ctas_CostOfOtherServices
Namespace Prefix: | ctas_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The aggregate costs related to the rental of uniforms and ancillary products, including the costs of the products and the costs of the services rendered during the reporting period. + References No definition available. + Details
Name: | ctas_CostOfRentalUniformsAndAncillaryProducts
Namespace Prefix: | ctas_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Revenue earned on providing other services, which is recorded in the Uniform Direct Sales, First Aid, Safety and Fire Protection Services and Document Management Services operating segments. It excludes revenue earned from the Rental Uniforms and Ancillary Products operating segment. + References No definition available. + Details
Name: | ctas_RevenueOtherServices
Namespace Prefix: | ctas_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Revenue earned from the Rental Uniforms and Ancillary Products operating segment. + References No definition available. + Details
Name: | ctas_RevenueRentalUniformsAndAncillaryProducts
Namespace Prefix: | ctas_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_CostsAndExpensesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Sum of operating profit and nonoperating income or expense before Income or Loss from equity method investments, income taxes, extraordinary items, and noncontrolling interest. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
Name: | us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition This item represents the entity's proportionate share for the period of the net income (loss) of its investee (such as unconsolidated subsidiaries and joint ventures) to which the equity method of accounting is applied. This item includes income or expense related to stock-based compensation based on the investor's grant of stock to employees of an equity method investee. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 9 -Article 5 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=16385135&loc=d3e33749-111570 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.12) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph 11 -Article 7 + Details
Name: | us-gaap_IncomeLossFromEquityMethodInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Article 4 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Income Tax Expense (or Benefit) -URI http://asc.fasb.org/extlink&oid=6515339 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (a),(b) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
Name: | us-gaap_IncomeTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of the cost of borrowed funds accounted for as interest expense. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6450988&loc=d3e26243-108391 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.9) -URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph 9 -Article 9 + Details
Name: | us-gaap_InterestExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount before accretion (amortization) of purchase discount (premium) of interest income on nonoperating securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 7 -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.7(b)) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 + Details
Name: | us-gaap_InvestmentIncomeInterest
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph 20 -Article 9 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Other Comprehensive Income -URI http://asc.fasb.org/extlink&oid=6519514 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Net Income -URI http://asc.fasb.org/extlink&oid=6518256 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.19) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.18) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.22) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e565-108580 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 19 -Article 5 + Details
Name: | us-gaap_NetIncomeLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The net result for the period of deducting operating expenses from operating revenues. + References No definition available. + Details
Name: | us-gaap_OperatingIncomeLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 1 -Article 5 + Details
Name: | us-gaap_Revenues
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_RevenuesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.4) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 4 -Article 5 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 330 -SubTopic 10 -Section 30 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6386349&loc=d3e3636-108311 + Details
Name: | us-gaap_SellingGeneralAndAdministrativeExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration