Accumulated Other Comprehensive Income (Loss) (Tables)

9 Months Ended

Feb. 29, 2020

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 February 29, 2020
	Foreign currency translation adjustments		Retirement benefit plans	Total
Beginning balance at December 1, 2019	$(45.2)		$(12.2)	$(57.4)
Other comprehensive income (loss) before reclassifications	(2.3	)	—	(2.3	)
Less amount reclassified from Accumulated other comprehensive income (loss):
Amortization of gains and losses (net of tax of $0.0)	—		0.3	0.3
Amortization of prior service credit (net of tax of $0.0)	—		0.0	0.0
Other comprehensive income (loss)	(2.3	)	0.3	(2.0	)
Ending balance at February 29, 2020	$(47.5)		$(11.9)	$(59.4)
	Three months ended February 28, 2019
	Foreign currency translation adjustments		Retirement benefit plans	Total
Beginning balance at December 1, 2018	$(45.6)		$(10.9)	$(56.5)
Other comprehensive income (loss) before reclassifications	1.7		—	1.7
Less amount reclassified from Accumulated other comprehensive income (loss):
Amortization of gains and losses (net of tax of $0.0)	—		0.2	0.2
Amortization of prior service credit (net of tax of $0.0)	—		0.0	0.0
Other comprehensive income (loss)	1.7		0.2	1.9
Ending balance at February 28, 2019	$(43.9)		$(10.7)	$(54.6)

	Nine months ended February 29, 2020
	Foreign currency translation adjustments	Retirement benefit plans	Total
Beginning balance at June 1, 2019	$(47.1)	$(12.6)	$(59.7)
Other comprehensive income (loss) before reclassifications	(0.4)	—	(0.4)
Less amount reclassified from Accumulated other comprehensive income (loss):
Amortization of gains and losses (net of tax of $0.0)	—	0.8	0.8
Amortization of prior service credit (net of tax of $0.0)	—	(0.1)	(0.1)
Other comprehensive income (loss)	(0.4)	0.7	0.3
Ending balance at February 29, 2020	$(47.5)	$(11.9)	$(59.4)
	Nine months ended February 28, 2019
	Foreign currency translation adjustments	Retirement benefit plans	Total
Beginning balance at June 1, 2018	$(41.9)	$(13.8)	$(55.7)
Other comprehensive income (loss) before reclassifications	(2.0)	—	(2.0)
Less amount reclassified from Accumulated other comprehensive income (loss):
Amortization of gains and losses (net of tax of $0.0)	—	0.6	0.6
Postretirement benefit plan remeasurement (net of tax of $0.8)	—	2.0	2.0
Amortization of prior service credit (net of tax of $0.0)	—	(0.1)	(0.1)
Other reclassifications (net of tax of $0.0)	—	0.6	0.6
Other comprehensive income (loss)	(2.0)	3.1	1.1
Ending balance at February 28, 2019	$(43.9)	$(10.7)	$(54.6)

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		Nine months ended		Condensed Consolidated Statements of Operations line item
	February 29,	February 28,	February 29,	February 28,
	2020	2019	2020	2019
Employee benefit plans:
Amortization of unrecognized (gain) loss	$0.3	$0.2	$0.8	$0.6	Other components of net periodic benefit (cost)
Amortization of prior service credit	0.0	0.0	(0.1)	(0.1)	Other components of net periodic benefit (cost)
Less: Tax effect	0.0	0.0	0.0	0.0	Provision (benefit) for income taxes
Total cost, net of tax	$0.3	$0.2	$0.7	$0.5