Accumulated Other Comprehensive Income (Loss) (Tables)

9 Months Ended

Feb. 28, 2023

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, 2023
	Foreign currency translation adjustments		Retirement benefit plans		Total
Beginning balance at December 1, 2022	$	(51.2)	$	(0.9)	$	(52.1)
Other comprehensive income (loss) before reclassifications		(1.0)		—		(1.0)
Less amount reclassified from Accumulated other comprehensive income (loss):
Amortization of net actuarial loss (net of tax of $0.0)		—		0.2		0.2
Amortization of prior service (credit) cost (net of tax of $0.1)		—		(0.2)		(0.2)
Other comprehensive income (loss)		(1.0)		0.0		(1.0)
Ending balance at February 28, 2023	$	(52.2)	$	(0.9)	$	(53.1)
	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 (net of tax of $0.0)		1.6		—		1.6
Less amount reclassified from Accumulated other comprehensive income (loss):
Amortization of net actuarial 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)

	Nine months ended February 28, 2023
	Foreign currency translation adjustments		Retirement benefit plans		Total
Beginning balance at June 1, 2022	$	(44.6)	$	(0.8)	$	(45.4)
Other comprehensive income (loss) before reclassifications		(7.6)		—		(7.6)
Less amount reclassified from Accumulated other comprehensive income (loss):
Amortization of net actuarial (gain) loss (net of tax of $0.0)		—		0.4		0.4
Amortization of prior service (credit) cost (net of tax of $0.2)		—		(0.5)		(0.5)
Other comprehensive income (loss)		(7.6)		(0.1)		(7.7)
Ending balance at February 28, 2023	$	(52.2)	$	(0.9)	$	(53.1)
	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)

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,
	2023		2022		2023		2022
Employee benefit plans:
Amortization of net actuarial loss	$	0.2	$	0.2	$	0.4	$	0.6	Other components of net periodic benefit (cost)
Amortization of prior service (credit) loss		(0.3)		(0.2)		(0.7)		(0.6)	Other components of net periodic benefit (cost)
Less: Tax effect		0.1		0.0		0.2		0.1	Provision (benefit) for income taxes
Total cost, net of tax	$	0.0	$	0.0	$	(0.1)	$	0.1