XML 33 R21.htm IDEA: XBRL DOCUMENT
v3.23.3

Accumulated Other Comprehensive Income (Loss) | 6 Months Ended
--- | ---
Nov. 30, 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 November 30, 2023
| Foreign currency translation adjustments | Retirement benefit plans | Total
Beginning balance at September 1, 2023 | $ | (48.2) |  |  | $ | (5.6) |  |  | $ | (53.8) |  |
Other comprehensive income (loss) before reclassifications |  | 0.2 |  |  |  | — |  |  |  | 0.2 |  |
Less amount reclassified from Accumulated other comprehensive income (loss): |  |  |  |  |  |  |  |  |
Amortization of net actuarial loss (net of tax of $0.0) |  | — |  |  |  | 0.3 |  |  |  | 0.3 |  |
Amortization of prior service (credit) cost (net of tax of $0.0) |  | — |  |  |  | (0.2) |  |  |  | (0.2) |  |
Other comprehensive income (loss) |  | 0.2 |  |  |  | 0.1 |  |  |  | 0.3 |  |
Ending balance at November 30, 2023 | $ | (48.0) |  |  | $ | (5.5) |  |  | $ | (53.5) |  |
| Three months ended November 30, 2022
| Foreign currency translation adjustments | Retirement benefit plans | Total
Beginning balance at September 1, 2022 | $ | (54.2) |  |  | $ | (0.8) |  |  | $ | (55.0) |  |
Other comprehensive income (loss) before reclassifications |  | 3.0 |  |  |  | — |  |  |  | 3.0 |  |
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 $0.0) |  | — |  |  |  | (0.2) |  |  |  | (0.2) |  |
Other comprehensive income (loss) |  | 3.0 |  |  |  | (0.1) |  |  |  | 2.9 |  |
Ending balance at November 30, 2022 | $ | (51.2) |  |  | $ | (0.9) |  |  | $ | (52.1) |  |
| Six months ended November 30, 2023
| Foreign currency translation adjustments | Retirement benefit plans | Total
Beginning balance at June 1, 2023 | $ | (50.0) |  |  | $ | (5.8) |  |  | $ | (55.8) |  |
Other comprehensive income (loss) before reclassifications |  | 2.0 |  |  |  | — |  |  |  | 2.0 |  |
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) |  | — |  |  |  | (0.3) |  |  |  | (0.3) |  |
Other comprehensive income (loss) |  | 2.0 |  |  |  | 0.3 |  |  |  | 2.3 |  |
Ending balance at November 30, 2023 | $ | (48.0) |  |  | $ | (5.5) |  |  | $ | (53.5) |  |
| Six months ended November 30, 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 |  | (6.6) |  |  |  | — |  |  |  | (6.6) |  |
Less amount reclassified from Accumulated other comprehensive income (loss): |  |  |  |  |  |  |  |  |
Amortization of net actuarial (gain) loss (net of tax of $0.0) |  | — |  |  |  | 0.2 |  |  |  | 0.2 |  |
Amortization of prior service (credit) cost (net of tax of $0.1) |  | — |  |  |  | (0.3) |  |  |  | (0.3) |  |
Other comprehensive income (loss) |  | (6.6) |  |  |  | (0.1) |  |  |  | (6.7) |  |
Ending balance at November 30, 2022 | $ | (51.2) |  |  | $ | (0.9) |  |  | $ | (52.1) |  |
The following table presents the impact on earnings of reclassifications out of Accumulated other comprehensive income (loss) for the periods indicated:
| Three months ended | Six months ended | Condensed Consolidated Statements of Operations line item
| November 30, | November 30, | November 30, | November 30,
| 2023 | 2022 | 2023 | 2022
Employee benefit plans: |  |  |  |  |  |  |  |  |  |  |  |  |
Amortization of net actuarial loss | $ | 0.3 |  |  | $ | 0.1 |  |  | $ | 0.6 |  |  | $ | 0.2 |  |  | Other components of net periodic benefit (cost)
Amortization of prior service (credit) loss |  | (0.2) |  |  |  | (0.2) |  |  |  | (0.4) |  |  |  | (0.4) |  |  | Other components of net periodic benefit (cost)
Less: Tax effect |  | 0.0 |  |  |  | 0.0 |  |  |  | 0.1 |  |  |  | 0.1 |  | Provision (benefit) for income taxes
Total cost, net of tax | $ | 0.1 |  |  | $ | (0.1) |  |  | $ | 0.3 |  |  | $ | (0.1) |  |

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

X
- Definition The entire disclosure for equity. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 14 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-14 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 235 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481062/946-235-50-2 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 235 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481062/946-235-50-2 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481004/946-505-50-6 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480237/815-40-50-6 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(e)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1 Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//505/tableOfContent Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (g) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (i) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 14 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-14 Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 14 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-14 Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 16 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-16 Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 18 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-18 Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 18 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-18 Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 18 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-18 + Details
Name: | us-gaap_StockholdersEquityNoteDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration