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Accumulated Other Comprehensive Income (Loss) | 3 Months Ended
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Aug. 31, 2022
Equity [Abstract] |
Accumulated Other Comprehensive Income (Loss) | ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) The following tables summarize the activity in Accumulated other comprehensive income (loss), net of tax, by component, for the periods indicated:
| Three months ended August 31, 2022
| Foreign currency translation adjustments | Retirement benefit plans | Total
Beginning balance at June 1, 2022 | $ | (44.6) |  |  | $ | (0.8) |  |  | $ | (45.4) |  |
Other comprehensive income (loss) before reclassifications |  | (9.6) |  |  |  | — |  |  |  | (9.6) |  |
Less amount reclassified from Accumulated other comprehensive income (loss): |  |  |  |  |  |  |  |  |
Amortization of net actuarial loss (net of tax of $0.0) |  | — |  |  |  | 0.1 |  |  |  | 0.1 |  |
Amortization of prior service (credit) cost (net of tax of $0.1) |  | — |  |  |  | (0.1) |  |  |  | (0.1) |  |
Other comprehensive income (loss) |  | (9.6) |  |  |  | 0.0 |  |  |  | (9.6) |  |
Ending balance at August 31, 2022 | $ | (54.2) |  |  | $ | (0.8) |  |  | $ | (55.0) |  |
| Three months ended August 31, 2021
| Foreign currency translation adjustments | Retirement benefit plans | Total
Beginning balance at June 1, 2021 | $ | (30.1) |  |  | $ | (4.6) |  |  | $ | (34.7) |  |
Other comprehensive income (loss) before reclassifications |  | (5.8) |  |  |  | — |  |  |  | (5.8) |  |
Less amount reclassified from Accumulated other comprehensive income (loss): |  |  |  |  |  |  |  |  |
Amortization of net actuarial loss (net of tax of $0.0) |  | — |  |  |  | 0.2 |  |  |  | 0.2 |  |
Amortization of prior service (credit) cost (net of tax of $0.1) |  | — |  |  |  | (0.1) |  |  |  | (0.1) |  |
Other comprehensive income (loss) |  | (5.8) |  |  |  | 0.1 |  |  |  | (5.7) |  |
Ending balance at August 31, 2021 | $ | (35.9) |  |  | $ | (4.5) |  |  | $ | (40.4) |  |
The following table presents the impact on earnings of reclassifications out of Accumulated other comprehensive income (loss) for the periods indicated:
| Three months ended |  | Condensed Consolidated Statements of Operations line item
| August 31, | August 31, |  |
| 2022 | 2021 |  |
Employee benefit plans: |  |  |  |  |  |  |  |  |  |  |  |  |
Amortization of net actuarial loss | $ | 0.1 |  |  | $ | 0.2 |  |  |  |  |  |  |  |  | Other components of net periodic benefit (cost)
Amortization of prior service (credit) loss |  | (0.2) |  |  |  | (0.2) |  |  |  |  |  |  |  |  | Other components of net periodic benefit (cost)
Less: Tax effect |  | 0.1 |  |  |  | 0.1 |  |  |  |  |  |  |  |  | Provision (benefit) for income taxes
Total cost, net of tax | $ | 0.0 |  |  | $ | 0.1 |  |  |  |  |  |  |  |  |

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- Definition The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 13 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123467817&loc=SL123496158-112644 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=123467817&loc=SL123496158-112644 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 14 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=123467817&loc=SL123496171-112644 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 14 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123467817&loc=SL123496171-112644 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=120397183&loc=d3e187085-122770 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 18 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=123467817&loc=SL123496189-112644 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 13 -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=123467817&loc=SL123496158-112644 Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -URI http://asc.fasb.org/topic&trid=2208762 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 18 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123467817&loc=SL123496189-112644 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 13 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=123467817&loc=SL123496158-112644 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 14 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123467817&loc=SL123496171-112644 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 18 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123467817&loc=SL123496189-112644 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 16 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123467817&loc=SL123496180-112644 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 13 -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=123467817&loc=SL123496158-112644 Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(e)(1)) -URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690 + Details
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