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Accumulated Other Comprehensive Income (Loss) | 6 Months Ended
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Nov. 30, 2024
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, 2024
| Foreign currency translation adjustments | Retirement benefit plans | Total
Beginning balance at September 1, 2024 | $ | (38.7) |  |  | $ | (5.4) |  |  | $ | (44.1) |  |
Other comprehensive income (loss) before reclassifications |  | (11.9) |  |  |  | — |  |  |  | (11.9) |  |
Less amount reclassified from Accumulated other comprehensive income (loss): |  |  |  |  |  |  |  |  |
Amortization of net actuarial loss (net of tax of $0.0) |  | — |  |  |  | 0.4 |  |  |  | 0.4 |  |
Amortization of prior service (credit) cost (net of tax of $0.0) |  | — |  |  |  | (0.2) |  |  |  | (0.2) |  |
Other comprehensive income (loss) |  | (11.9) |  |  |  | 0.2 |  |  |  | (11.7) |  |
Ending balance at November 30, 2024 | $ | (50.6) |  |  | $ | (5.2) |  |  | $ | (55.8) |  |
| 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) |  |
| Six months ended November 30, 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 |  | (3.7) |  |  |  | — |  |  |  | (3.7) |  |
Less: amount reclassified from Accumulated other comprehensive income (loss) |  |  |  |  |  |  |  |  |
Amortization of net actuarial loss (net of tax of $0.0) |  | — |  |  |  | 0.7 |  |  |  | 0.7 |  |
Amortization of prior service (credit) cost (net of tax of $0.1) |  | — |  |  |  | (0.3) |  |  |  | (0.3) |  |
Other comprehensive income (loss) |  | (3.7) |  |  |  | 0.4 |  |  |  | (3.3) |  |
Ending balance at November 30, 2024 | $ | (50.6) |  |  | $ | (5.2) |  |  | $ | (55.8) |  |
| 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 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) |  |
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,
| 2024 | 2023 | 2024 | 2023
Employee benefit plans: |  |  |  |  |  |  |  |  |  |  |  |  |
Amortization of net actuarial loss | $ | 0.4 |  |  | $ | 0.3 |  |  | $ | 0.7 |  |  | $ | 0.6 |  |  | 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 | $ | 0.2 |  |  | $ | 0.1 |  |  | $ | 0.4 |  |  | $ | 0.3 |  |

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