Restructuring, Impairment, and Loss on Divestiture

9 Months Ended

Sep. 27, 2025

Restructuring and Related Activities [Abstract]

Restructuring, Impairment, and Loss on Divestiture

Restructuring, Impairment, and Loss on Divestiture

Restructuring, impairment, and loss on divestiture activity in the current year relate to the loss on divestiture of HNI India, described in "Note 3. Acquisitions and Divestitures" and continued manufacturing optimization initiatives in workplace furnishings, including production relocation at the Mexico plant and certain domestic plants. These projects are comprised of cash and non-cash set-up and move costs recorded to cost of sales, including accelerated depreciation and asset relocation and disposal costs. Current-year cash restructuring costs were also incurred for employee benefits in connection with facility closures in workplace furnishings.

Prior-year restructuring related to manufacturing optimization initiatives in workplace furnishings, including the ramp-up of the larger facility in Mexico and production relocation at certain domestic plants. These projects are comprised of cash and non-cash set-up and move costs recorded to cost of sales, including accelerated depreciation and asset relocation and disposal costs. Prior-year restructuring costs were also incurred for employee benefits in connection with facility closures in workplace furnishings and reorganization actions in residential building products.

		Three Months Ended				Nine Months Ended
	Classification	September 27, 2025		September 28, 2024		September 27, 2025		September 28, 2024
Workplace Furnishings
Facility closure and consolidation costs	Cost of sales	0.3		1.8		1.9		2.5
Divestiture of HNI India	Restructuring, impairment, and loss on divestiture	0.3		—		6.1		—
Exit costs	Restructuring, impairment, and loss on divestiture	0.5		0.5		3.1		2.6
Residential Building Products
Reorganization costs	Restructuring, impairment, and loss on divestiture	—		1.1		—		1.1
General Corporate
Divestiture of HNI India	Restructuring, impairment, and loss on divestiture	0.0		—		0.6		—
Total		$	1.0	$	3.4	$	11.6	$	6.2

As of September 27, 2025 and December 28, 2024, accrued restructuring expenses of $0.8 million and $3.3 million, respectively, were included in "Accounts payable and accrued expenses" in the Condensed Consolidated Balance Sheets. Cash payments related to these charges in the current year-to-date period were $6.0 million. In the prior year-to-date period, cash payments were $3.0 million. Future restructuring costs associated with current initiatives are not expected to be material.