XML 36 R25.htm IDEA: XBRL DOCUMENT
v3.25.1

Stock-Based Compensation (Tables) | 6 Months Ended
--- | ---
Mar. 01, 2025
Share-Based Payment Arrangement [Abstract] |
Schedule of Stock-Based Compensation Expense | The Company accounts for all stock-based payments in accordance with Accounting Standards Codification Topic 718, “Compensation—Stock Compensation,” as amended. Stock-based compensation expense included in Operating expenses for the thirteen- and twenty-six-week periods ended March 1, 2025 and March 2, 2024 was as follows:
| Thirteen Weeks Ended |  | Twenty-Six Weeks Ended
| March 1, 2025 |  | March 2, 2024 |  | March 1, 2025 |  | March 2, 2024
Stock-based compensation expense (1) | 3,630 |  |  | 4,688 |  |  | 7,192 |  |  | 9,889 |
Deferred income tax benefit | (883) |  |  | (1,079) |  |  | (1,759) |  |  | (2,343) |
Stock-based compensation expense, net | $ | 2,747 |  |  | $ | 3,609 |  |  | $ | 5,433 |  |  | $ | 7,546 |
(1)Includes equity award acceleration costs associated with associate severance and separation, which are included in Restructuring and other costs in the unaudited Condensed Consolidated Statements of Income for the thirteen- and twenty-six-week periods ended March 2, 2024. See Note 9, “Restructuring and Other Costs” for additional information.
Schedule of Non-Vested Restricted Stock Unit Award Activity | The following table summarizes the Company’s non-vested RSU and PSU award activity under the MSC Industrial Direct Co., Inc. 2015 Omnibus Incentive Plan (the “2015 Omnibus Incentive Plan”) and the 2023 Omnibus Incentive Plan (the “2023 Omnibus Incentive Plan”) (based on target award amounts for PSUs) for the twenty-six-week period ended March 1, 2025:
| Restricted Stock Units |  | Performance Share Units
| Shares |  | Weighted-Average Grant Date Fair Value per Share |  | Shares |  | Weighted-Average Grant Date Fair Value per Share
Non-vested at August 31, 2024 | 431 |  | $ | 88.29 |  |  | 123 |  | $ | 88.31 |
Granted | 234 |  | 80.73 |  |  | 52 |  | 80.52 |
Vested | (155) |  | 85.00 |  |  | (38) |  | 84.96 |
Canceled/Forfeited | (7) |  | 88.26 |  |  | — |  | — |
Non-vested at March 1, 2025 (1) | 503 |  | $ | 85.78 |  |  | 137 |  | $ | 86.31 |
(1)Excludes approximately 28 and 4 shares of accrued incremental dividend equivalent rights on outstanding RSUs and PSUs, respectively, granted under the 2015 Omnibus Incentive Plan and the 2023 Omnibus Incentive Plan.
Schedule of Performance Share Unit Activity | The following table summarizes the Company’s non-vested RSU and PSU award activity under the MSC Industrial Direct Co., Inc. 2015 Omnibus Incentive Plan (the “2015 Omnibus Incentive Plan”) and the 2023 Omnibus Incentive Plan (the “2023 Omnibus Incentive Plan”) (based on target award amounts for PSUs) for the twenty-six-week period ended March 1, 2025:
| Restricted Stock Units |  | Performance Share Units
| Shares |  | Weighted-Average Grant Date Fair Value per Share |  | Shares |  | Weighted-Average Grant Date Fair Value per Share
Non-vested at August 31, 2024 | 431 |  | $ | 88.29 |  |  | 123 |  | $ | 88.31 |
Granted | 234 |  | 80.73 |  |  | 52 |  | 80.52 |
Vested | (155) |  | 85.00 |  |  | (38) |  | 84.96 |
Canceled/Forfeited | (7) |  | 88.26 |  |  | — |  | — |
Non-vested at March 1, 2025 (1) | 503 |  | $ | 85.78 |  |  | 137 |  | $ | 86.31 |
(1)Excludes approximately 28 and 4 shares of accrued incremental dividend equivalent rights on outstanding RSUs and PSUs, respectively, granted under the 2015 Omnibus Incentive Plan and the 2023 Omnibus Incentive Plan.

X
- References No definition available. + Details
Name: | us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of cost recognized for award under share-based payment arrangement by plan. Includes, but is not limited to, related tax benefit. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the changes in outstanding nonvested performance-based units. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_ScheduleOfNonvestedPerformanceBasedUnitsActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the changes in outstanding nonvested restricted stock units. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_ScheduleOfNonvestedRestrictedStockUnitsActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration