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Operating Segments
 6 Months Ended
Nov. 29, 2014
Segment Reporting, Disclosure of Entity's Reportable Segments [Abstract]  
Segment Reporting Disclosure
OPERATING SEGMENTS
Following the acquisition of DWR, we realigned the composition of our reportable segments to reflect the new operational and management divisions of the business. As a result, our previously defined "Specialty and Consumer" structure has been divided into two separate segments. The "Specialty" segment includes the operations associated with our Geiger, Maharam, and Herman Miller Collection business units. Under the new structure, the company's "Consumer" business segment includes the results of our combined North American consumer wholesale and retail business, including DWR. Prior year results have been revised to reflect this change. The North American and ELA segments were not affected by these changes.

The company's reportable segments consist of North American Furniture Solutions, ELA ("EMEA, Latin America, and Asia Pacific") Furniture Solutions, Specialty, and Consumer. The North American Furniture Solutions reportable segment includes the operations associated with the design, manufacture, and sale of furniture products for work-related settings, including office, education, and healthcare environments, throughout the United States and Canada. ELA Furniture Solutions includes the operations associated with the design, manufacture, and sale of furniture products, primarily for work-related settings, in the EMEA, Latin America, and Asia-Pacific geographic regions. Specialty includes the operations associated with the design, manufacture, and sale of high-craft furniture products and textiles including Geiger wood products, Maharam textiles, and Herman Miller Collection products. The Consumer segment includes the operations associated with the sale of modern design furnishings and accessories to third party retail distributors, as well as direct to consumer sales through eCommerce and Design Within Reach studios.

The company also reports a “Corporate” category consisting primarily of unallocated corporate expenses including restructuring, impairment, acquisition-related costs, and other unallocated corporate costs.

The accounting policies of the reportable operating segments are the same as those of the company. Additionally, the company employs a methodology for allocating corporate costs and assets with the underlying objective of this methodology being to allocate corporate costs according to the relative usage of the underlying resources and to allocate corporate assets according to the relative expected benefit. The company has determined that allocation based on relative net sales is appropriate. The majority of corporate costs are allocated to the operating segments; however, certain costs generally considered the result of isolated business decisions are not subject to allocation and are evaluated separately from the rest of the regular ongoing business operations. For example, restructuring charges that are reflected in operating earnings are allocated to the “Corporate” category.

The performance of the operating segments is evaluated by the company's management using various financial measures. The following is a summary of certain key financial measures for the respective fiscal periods indicated.

 
Three Months Ended
 
Six Months Ended
(In millions)
November 29, 2014
 
November 30, 2013
 
November 29, 2014
 
November 30, 2013
Net Sales:
 
 
 
 
 
 
 
North American Furniture Solutions
$
315.3

 
$
297.1

 
$
636.4

 
$
615.3

ELA Furniture Solutions
114.3

 
103.1

 
209.7

 
184.7

Specialty
55.4

 
53.2

 
110.0

 
105.2

Consumer
80.4

 
17.1

 
119.0

 
33.4

Corporate
—

 
—

 
—

 
—

Total
$
565.4

 
$
470.5

 
$
1,075.1

 
$
938.6

 
 
 
 
 
 
 
 
Depreciation and Amortization:
 
 
 
 
 
 
 
North American Furniture Solutions
$
7.0

 
$
7.6

 
$
14.2

 
$
14.7

ELA Furniture Solutions
2.2

 
1.4

 
4.4

 
3.4

Specialty
1.8

 
1.3

 
3.5

 
3.0

Consumer
2.1

 
0.2

 
3.0

 
0.5

Corporate
0.1

 
—

 
0.1

 
—

Total
$
13.2

 
$
10.5

 
$
25.2

 
$
21.6

 
 
 
 
 
 
 
 
Operating Earnings:
 
 
 
 
 
 
 
North American Furniture Solutions
$
32.3

 
$
(119.0
)
 
$
68.5

 
$
(85.0
)
ELA Furniture Solutions
10.4

 
8.2

 
13.5

 
8.1

Specialty
2.8

 
(8.9
)
 
5.7

 
(7.1
)
Consumer
1.5

 
(1.3
)
 
3.8

 
2.1

Corporate
(0.3
)
 
(4.2
)
 
(2.6
)
 
(4.2
)
Total
$
46.7

 
$
(125.2
)
 
$
88.9

 
$
(86.1
)
 
 
 
 
 
 
 
 
Capital Expenditures:
 
 
 
 
 
 
 
North American Furniture Solutions
$
11.5

 
$
10.8

 
$
15.7

 
$
15.3

ELA Furniture Solutions
4.4

 
1.2

 
6.3

 
2.6

Specialty
1.1

 
1.5

 
2.2

 
2.1

Consumer
1.5

 
—

 
2.5

 
—

Corporate
—

 
—

 
—

 
—

Total
$
18.5

 
$
13.5

 
$
26.7

 
$
20.0

(In millions)
November 29, 2014
 
May 31, 2014
Total Assets:
 
 
 
North American Furniture Solutions
$
509.0

 
$
457.0

ELA Furniture Solutions
238.4

 
244.8

Specialty
155.7

 
157.7

Consumer
219.5

 
18.8

Corporate
71.3

 
112.6

Total
$
1,193.9

 
$
990.9

 
 
 
 
Total Goodwill:
 
 
 
North American Furniture Solutions
$
135.8

 
$
135.8

ELA Furniture Solutions
42.1

 
42.6

Specialty
49.8

 
49.8

Consumer
76.2

 
—

Corporate
—

 
—

Total
$
303.9

 
$
228.2