Accumulated Other Comprehensive Income (Loss) (Tables)

9 Months Ended

Feb. 28, 2022

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 28, 2022
	Foreign currency translation adjustments		Retirement benefit plans		Total
Beginning balance at December 1, 2021	$	(40.3)	$	(4.0)	$	(44.3)
Other comprehensive income (loss) before reclassifications		1.6		—		1.6
Less amount reclassified from Accumulated other comprehensive income (loss):
Amortization of net actuarial (gain) loss (net of tax of $0.0)		—		0.2		0.2
Amortization of prior service (credit) cost (net of tax of $0.0)		—		(0.2)		(0.2)
Other comprehensive income (loss)		1.6		0.0		1.6
Ending balance at February 28, 2022	$	(38.7)	$	(4.0)	$	(42.7)
	Three months ended February 28, 2021
	Foreign currency translation adjustments		Retirement benefit plans		Total
Beginning balance at December 1, 2020	$	(38.9)	$	(2.8)	$	(41.7)
Other comprehensive income (loss) before reclassifications		6.3		—		6.3
Less amount reclassified from Accumulated other comprehensive income (loss):
Amortization of gains and losses (net of tax of $0.0)		—		0.1		0.1
Amortization of prior service credit (net of tax of $0.1)		—		(0.1)		(0.1)
Other comprehensive income (loss)		6.3		0.0		6.3
Ending balance at February 28, 2021	$	(32.6)	$	(2.8)	$	(35.4)

	Nine months ended February 28, 2022
	Foreign currency translation adjustments		Retirement benefit plans		Total
Beginning balance at June 1, 2021	$	(30.1)	$	(4.6)	$	(34.7)
Other comprehensive income (loss) before reclassifications (net of tax of $0.1)		(8.6)		0.5		(8.1)
Less amount reclassified from Accumulated other comprehensive income (loss):
Amortization of net actuarial (gain) loss (net of tax of $0.0)		—		0.6		0.6
Amortization of prior service (credit) cost (net of tax of $0.1)		—		(0.5)		(0.5)
Other comprehensive income (loss)		(8.6)		0.6		(8.0)
Ending balance at February 28, 2022	$	(38.7)		(4.0)		(42.7)
	Nine months ended February 28, 2021
	Foreign currency translation adjustments		Retirement benefit plans		Total
Beginning balance at June 1, 2020	$	(50.0)	$	(8.3)	$	(58.3)
Other comprehensive income (loss) before reclassifications (net of tax of $1.7)		17.4		5.3		22.7
Less amount reclassified from Accumulated other comprehensive income (loss):
Amortization of gains and losses (net of tax of $0.0)		—		0.4		0.4
Amortization of prior service credit (net of tax of $0.2)		—		(0.2)		(0.2)
Other comprehensive income (loss)		17.4		5.5		22.9
Ending balance at February 28, 2021	$	(32.6)	$	(2.8)	$	(35.4)

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 28,		February 28,		February 28,		February 28,
	2022		2021		2022		2021
Employee benefit plans:
Amortization of net actuarial (gain) loss	$	0.2	$	0.1	$	0.6	$	0.4	Other components of net periodic benefit (cost)
Amortization of prior service (credit) loss		(0.2)		(0.2)		(0.6)		(0.4)	Other components of net periodic benefit (cost)
Less: Tax effect		0.0		0.1		0.1		0.2	Provision (benefit) for income taxes
Total cost, net of tax	$	0.0	$	0.0	$	0.1	$	0.2