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Restructuring, Impairment, and Loss on Divestiture | 9 Months Ended
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Sep. 27, 2025
Restructuring and Related Activities [Abstract] |
Restructuring, Impairment, and Loss on Divestiture | Restructuring, Impairment, and Loss on Divestiture Restructuring, impairment, and loss on divestiture activity in the current year relate to the loss on divestiture of HNI India, described in "Note 3. Acquisitions and Divestitures" and continued manufacturing optimization initiatives in workplace furnishings, including production relocation at the Mexico plant and certain domestic plants. These projects are comprised of cash and non-cash set-up and move costs recorded to cost of sales, including accelerated depreciation and asset relocation and disposal costs. Current-year cash restructuring costs were also incurred for employee benefits in connection with facility closures in workplace furnishings. Prior-year restructuring related to manufacturing optimization initiatives in workplace furnishings, including the ramp-up of the larger facility in Mexico and production relocation at certain domestic plants. These projects are comprised of cash and non-cash set-up and move costs recorded to cost of sales, including accelerated depreciation and asset relocation and disposal costs. Prior-year restructuring costs were also incurred for employee benefits in connection with facility closures in workplace furnishings and reorganization actions in residential building products.
|  |  |  | Three Months Ended |  | Nine Months Ended
|  | Classification |  | September 27, 2025 |  | September 28, 2024 |  | September 27, 2025 |  | September 28, 2024
Workplace Furnishings |  |  |  |  |  |  |  |  |  |
Facility closure and consolidation costs |  | Cost of sales |  | 0.3 |  |  | 1.8 |  |  | 1.9 |  |  | 2.5 |
Divestiture of HNI India |  | Restructuring, impairment, and loss on divestiture |  | 0.3 |  |  | — |  |  | 6.1 |  |  | — |
Exit costs |  | Restructuring, impairment, and loss on divestiture |  | 0.5 |  |  | 0.5 |  |  | 3.1 |  |  | 2.6 |
Residential Building Products |  |  |  |  |  |  |  |  |  |
Reorganization costs |  | Restructuring, impairment, and loss on divestiture |  | — |  |  | 1.1 |  |  | — |  |  | 1.1 |
General Corporate |  |  |  |  |  |  |  |  |  |
Divestiture of HNI India |  | Restructuring, impairment, and loss on divestiture |  | 0.0 |  |  | — |  |  | 0.6 |  |  | — |
Total |  |  |  | $ | 1.0 |  |  | $ | 3.4 |  |  | $ | 11.6 |  |  | $ | 6.2 |
As of September 27, 2025 and December 28, 2024, accrued restructuring expenses of $0.8 million and $3.3 million, respectively, were included in "Accounts payable and accrued expenses" in the Condensed Consolidated Balance Sheets. Cash payments related to these charges in the current year-to-date period were $6.0 million. In the prior year-to-date period, cash payments were $3.0 million. Future restructuring costs associated with current initiatives are not expected to be material.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4.e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/420/tableOfContent Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 + Details
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