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RESTRUCTURING COSTS
12 Months Ended
Jun. 30, 2020
Restructuring and Related Activities [Abstract]  
RESTRUCTURING COSTS RESTRUCTURING COSTS
Restructuring costs for the fiscal years ended June 30, 2020, 2019 and 2018 are presented below:
Year Ended June 30,
202020192018
Turnaround Plan$165.2 $ $ 
Global Integration Activities
(23.9)28.5 106.5 
2018 Restructuring Actions
(3.0)16.8 68.4 
Other Restructuring(0.6)(1.1)(1.7)
Total137.7 44.2 173.2 
Expense reclassified to discontinued operations(7.5)(10.0)(38.3)
Total Restructuring Expense$130.2 $34.2 $134.9 
Turnaround/Transformation Plan
In connection with the four-year plan announced on July 1, 2019 to drive substantial improvement in and optimization in the Company's businesses (the “Turnaround Plan”), the Company has and expects to continue to incur restructuring and related costs. On May 11, 2020, the Company announced an expansion of the Turnaround Plan to further reduce fixed costs, (the “Transformation Plan”). Over the next 3 fiscal years, the Company expects to incur approximately $170.0 of additional restructuring charges pertaining to the approved actions, primarily related to employee termination benefits, contract terminations and other exit-related costs.
Of the expected costs, the Company has incurred cumulative restructuring charges of $165.2 related to approved initiatives through June 30, 2020, which have been recorded in Corporate. The following table presents aggregate restructuring charges for the program:
Severance and Employee BenefitsFixed Asset Write-offsOther Exit CostsTotal
Fiscal 2020$159.8 $(1.1)$6.5 $165.2 
The related liability balance and activity of restructuring costs for the Turnaround Plan are presented below:
Severance and
Employee
Benefits
Fixed Asset Write-offs
Other
Exit
Costs(a)
Total
Program
Costs
Balance—July 1, 2019$ $ $ $ 
Restructuring charges181.4 (1.1)6.5 186.8 
Payments(28.4) (4.3)(32.7)
Changes in estimates(21.6)  (21.6)
Non-cash utilization 1.1  1.1 
ASC 842 adoption adjustment  (1.5)(1.5)
Effect of exchange rates1.7   1.7 
Balance—June 30, 2020133.1  0.7 133.8 
Liability reclassified to held for sale(1.2)  (1.2)
Balance—June 30, 2020$131.9 $ $0.7 $132.6 

The Company currently estimates that the total remaining accrual of $132.6 will result in cash expenditures of approximately $110.1, $22.1 and $0.4 in fiscal 2021, 2022 and thereafter, respectively.
Global Integration Activities
In connection with the acquisition of the P&G Beauty Business, the Company has, and anticipates, that it will continue to incur restructuring and related costs aimed at integrating and optimizing the combined organization (“Global Integration Activities”).
Of the expected costs, the Company has incurred cumulative restructuring charges of $476.1 related to approved initiatives through the fiscal year ended June 30, 2020, which have been recorded in Corporate. The following table presents aggregate restructuring charges for the program:
Severance and Employee BenefitsThird-Party
Contract
Terminations
Fixed Asset Write-offsOther Exit Costs
Total (a)
Fiscal 2017$333.9 $22.4 $4.6 $4.1 $365.0 
Fiscal 201867.5 19.3 14.3 5.4 106.5 
Fiscal 2019(6.0)4.5 27.8 2.2 28.5 
Fiscal 2020(18.3)(5.5) (0.1)(23.9)
Cumulative through June 30, 2020$377.1 $40.7 $46.7 $11.6 $476.1 
The related liability balance and activity for the Global Integration Activities restructuring costs are presented below:
Severance and
Employee
Benefits
Third-Party
Contract
Terminations
Other
Exit
Costs
Total
Program
Costs
Balance—July 1, 2019$53.7 $11.7 $1.6 $67.0 
ASC 842 adoption adjustment  (1.5)(1.5)
Payments(25.2)(3.4) (28.6)
Change in estimates(18.3)(5.5)(0.1)(23.9)
Effect of exchange rates(0.3)  (0.3)
Balance—June 30, 20209.9 2.8  12.7 
Liability reclassified as held for sale(0.8)(1.5) (2.3)
Balance—June 30, 2020$9.1 $1.3 $ $10.4 
The Company currently estimates that the total remaining accrual of $10.4 will result in cash expenditures of approximately $7.7, $0.5 and $2.2 in fiscal 2021, 2022 and thereafter, respectively.
2018 Restructuring Actions
During fiscal 2018, the Company began evaluating initiatives to reduce fixed costs and enable further investment in the business (“the 2018 Restructuring Actions”).
Of the expected costs, the Company incurred cumulative restructuring charges of $82.2 related to approved initiatives through the fiscal year ended June 30, 2020, primarily related to role eliminations in Europe and North America, which have been recorded in Corporate. The following table presents aggregate restructuring charges for the program:
Severance and Employee Benefits
Third-Party
Contract
Terminations
Fixed Asset Write-offsOther Exit CostsTotal
Fiscal 2018$63.5 $0.2 $1.3 $3.4 $68.4 
Fiscal 201915.4 (0.1) 1.5 16.8 
Fiscal 2020(3.0)   (3.0)
Cumulative through June 30, 2020$75.9 $0.1 $1.3 $4.9 $82.2 
The related liability balance and activity of restructuring costs for the 2018 Restructuring Actions are presented below:
Severance and
Employee
Benefits
Third-Party
Contract
Terminations
Other
Exit
Costs
Total
Program
Costs
Balance—July 1, 2019$15.5 $0.1 $1.5 $17.1 
ASC 842 adoption adjustment (1.2)(1.2)
Payments(9.3)(0.1)(0.1)(9.5)
Changes in estimates(3.0)  (3.0)
Effect of exchange rates(0.6)  (0.6)
Balance—June 30, 20202.6  0.2 2.8 
Liability reclassified as held for sale(1.4)  (1.4)
Balance—June 30, 2020$1.2 $ $0.2 $1.4 

The Company currently estimates that the total remaining accrual of $1.4 will result in cash expenditures of approximately $0.6 and $0.8 in fiscal 2021 and 2022, respectively. There are no more anticipated expenditures for these activities.
Other Restructuring
The Company executed a number of other restructuring activities in prior years, which are substantially completed. The Company recognized (income) expenses of $(0.6), $(1.1) and $(1.7) in fiscal 2020, 2019 and 2018, respectively, which have been recorded in Corporate. The related liability balances were $2.7 and $9.0 at June 30, 2020 and June 30, 2019, respectively.