Significant Accounting Policies (Tables)

12 Months Ended

May 31, 2024

Accounting Policies [Abstract]

Schedule of Inventory

Inventories, net are comprised of the following amounts at May 31:

(In thousands)	2024		2023
Raw materials	$	16,664	$	27,878
Work in process	48,458		56,384
Finished goods	345,079		422,342
	$	410,201	$	506,604

Schedule of Property and Equipment Estimated Useful Lives

Depreciation is calculated using the straight-line method primarily over the following estimated useful lives of the assets based on industry and Cintas specific experience:

	Years
Buildings	30 to 40
Building improvements	5 to 20
Equipment	3 to 15
Leasehold improvements	2 to 15

Cintas' property and equipment is summarized as follows at May 31:

(In thousands)	2024		2023
Land	$	194,661	$	190,707
Buildings and improvements	744,617		714,376
Equipment	2,963,860		2,699,728
Leasehold improvements	46,490		44,897
Construction in progress	166,616		109,037
	4,116,244		3,758,745
Accumulated depreciation	(2,582,076)		(2,362,269)
Property and equipment, net	$	1,534,168	$	1,396,476

Schedule of Current Accrued Liabilities

Current accrued liabilities consist of the following at May 31:

(In thousands)	2024		2023
Insurance reserve	176,758		$	155,046
Employee benefit related liabilities	188,367		167,095
Dividends	137,609		117,565
Estimated legal reserves	45,000		27,000
Accrued interest	15,050		15,151
Other	198,499		150,647
	$	761,283	$	632,504