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Accumulated Other Comprehensive Income (Loss) | 9 Months Ended
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Feb. 28, 2023
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 February 28, 2023
| Foreign currency translation adjustments | Retirement benefit plans | Total
Beginning balance at December 1, 2022 | $ | (51.2) |  |  | $ | (0.9) |  |  | $ | (52.1) |  |
Other comprehensive income (loss) before reclassifications |  | (1.0) |  |  |  | — |  |  |  | (1.0) |  |
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) |  | — |  |  |  | (0.2) |  |  |  | (0.2) |  |
Other comprehensive income (loss) |  | (1.0) |  |  |  | 0.0 |  |  |  | (1.0) |  |
Ending balance at February 28, 2023 | $ | (52.2) |  |  | $ | (0.9) |  |  | $ | (53.1) |  |
| Three months ended February 28, 2022
| Foreign currency translation adjustments | Retirement benefit plans | Total
Beginning balance at December 1, 2021 | $ | (40.3) |  |  | $ | (4.0) |  |  | $ | (44.3) |  |
Other comprehensive income (loss) before reclassifications (net of tax of $0.0) |  | 1.6 |  |  |  | — |  |  |  | 1.6 |  |
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 $0.0) |  | — |  |  |  | (0.2) |  |  |  | (0.2) |  |
Other comprehensive income (loss) |  | 1.6 |  |  |  | 0.0 |  |  |  | 1.6 |  |
Ending balance at February 28, 2022 | $ | (38.7) |  |  | $ | (4.0) |  |  | $ | (42.7) |  |
| Nine months ended February 28, 2023
| 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 |  | (7.6) |  |  |  | — |  |  |  | (7.6) |  |
Less amount reclassified from Accumulated other comprehensive income (loss): |  |  |  |  |  |  |  |  |
Amortization of net actuarial (gain) loss (net of tax of $0.0) |  | — |  |  |  | 0.4 |  |  |  | 0.4 |  |
Amortization of prior service (credit) cost (net of tax of $0.2) |  | — |  |  |  | (0.5) |  |  |  | (0.5) |  |
Other comprehensive income (loss) |  | (7.6) |  |  |  | (0.1) |  |  |  | (7.7) |  |
Ending balance at February 28, 2023 | $ | (52.2) |  |  | $ | (0.9) |  |  | $ | (53.1) |  |
| Nine months ended February 28, 2022
| 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 (net of tax of $(0.1)) |  | (8.6) |  |  |  | 0.5 |  |  |  | (8.1) |  |
Less amount reclassified from Accumulated other comprehensive income (loss): |  |  |  |  |  |  |  |  |
Amortization of net actuarial (gain) loss (net of tax of $0.0) |  | — |  |  |  | 0.6 |  |  |  | 0.6 |  |
Amortization of prior service (credit) cost (net of tax of $0.1) |  | — |  |  |  | (0.5) |  |  |  | (0.5) |  |
Other comprehensive income (loss) |  | (8.6) |  |  |  | 0.6 |  |  |  | (8.0) |  |
Ending balance at February 28, 2022 | $ | (38.7) |  |  | $ | (4.0) |  |  | $ | (42.7) |  |
The following table presents the impact on earnings of reclassifications out of Accumulated other comprehensive income (loss) for the periods indicated:
| Three months ended | Nine months ended | Condensed Consolidated Statements of Operations line item
| February 28, | February 28, | February 28, | February 28,
| 2023 | 2022 | 2023 | 2022
Employee benefit plans: |  |  |  |  |  |  |  |  |  |  |  |  |
Amortization of net actuarial loss | $ | 0.2 |  |  | $ | 0.2 |  |  | $ | 0.4 |  |  | $ | 0.6 |  |  | Other components of net periodic benefit (cost)
Amortization of prior service (credit) loss |  | (0.3) |  |  |  | (0.2) |  |  |  | (0.7) |  |  |  | (0.6) |  |  | Other components of net periodic benefit (cost)
Less: Tax effect |  | 0.1 |  |  |  | 0.0 |  |  |  | 0.2 |  |  |  | 0.1 |  | Provision (benefit) for income taxes
Total cost, net of tax | $ | 0.0 |  |  | $ | 0.0 |  |  | $ | (0.1) |  |  | $ | 0.1 |  |

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