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Accumulated Other Comprehensive Income (Loss) (Tables)

3 Months Ended

Aug. 31, 2024

Equity [Abstract]

Schedule of 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, 2024
			Foreign currency translation adjustments									Retirement benefit plans									Total
Beginning balance at June 1, 2024			$			(46.9)						$			(5.6)						$			(52.5)
Other comprehensive income (loss) before reclassifications						8.2									—									8.2
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 $0.1)						—									(0.1)									(0.1)
Other comprehensive income (loss)						8.2									0.2									8.4
Ending balance at August 31, 2024			$			(38.7)						$			(5.4)						$			(44.1)
			Three months ended August 31, 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						1.8									—									1.8
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 $0.1)						—									(0.1)									(0.1)
Other comprehensive income (loss)						1.8									0.2									2.0
Ending balance at August 31, 2023			$			(48.2)						$			(5.6)						$			(53.8)

Reclassification out of Accumulated Other Comprehensive Income

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,
			2024									2023
Employee benefit plans:
Amortization of net actuarial loss			$			0.3						$			0.3																								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			$			0.2						$			0.2

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Tabular disclosure of information about items reclassified out of accumulated other comprehensive income (loss).

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- Definition

Tabular disclosure of the components of accumulated other comprehensive income (loss).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14A
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482790/220-10-45-14A

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 830
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481674/830-30-50-1

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 830
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 20
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481694/830-30-45-20

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