Accumulated Other Comprehensive Income (Loss) (Tables)

6 Months Ended

Nov. 30, 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 November 30, 2023
	Foreign currency translation adjustments		Retirement benefit plans		Total
Beginning balance at September 1, 2023	$	(48.2)	$	(5.6)	$	(53.8)
Other comprehensive income (loss) before reclassifications		0.2		—		0.2
Less amount reclassified from Accumulated other comprehensive income (loss):
Amortization of net actuarial loss (net of tax of $0.0)		—		0.3		0.3
Amortization of prior service (credit) cost (net of tax of $0.0)		—		(0.2)		(0.2)
Other comprehensive income (loss)		0.2		0.1		0.3
Ending balance at November 30, 2023	$	(48.0)	$	(5.5)	$	(53.5)
	Three months ended November 30, 2022
	Foreign currency translation adjustments		Retirement benefit plans		Total
Beginning balance at September 1, 2022	$	(54.2)	$	(0.8)	$	(55.0)
Other comprehensive income (loss) before reclassifications		3.0		—		3.0
Less amount reclassified from Accumulated other comprehensive income (loss):
Amortization of net actuarial loss (net of tax of $0.0)		—		0.1		0.1
Amortization of prior service (credit) cost (net of tax of $0.0)		—		(0.2)		(0.2)
Other comprehensive income (loss)		3.0		(0.1)		2.9
Ending balance at November 30, 2022	$	(51.2)	$	(0.9)	$	(52.1)

	Six months ended November 30, 2023
	Foreign currency translation adjustments		Retirement benefit plans		Total
Beginning balance at June 1, 2023	$	(50.0)	$	(5.8)	$	(55.8)
Other comprehensive income (loss) before reclassifications		2.0		—		2.0
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)		—		(0.3)		(0.3)
Other comprehensive income (loss)		2.0		0.3		2.3
Ending balance at November 30, 2023	$	(48.0)	$	(5.5)	$	(53.5)
	Six months ended November 30, 2022
	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		(6.6)		—		(6.6)
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 $0.1)		—		(0.3)		(0.3)
Other comprehensive income (loss)		(6.6)		(0.1)		(6.7)
Ending balance at November 30, 2022	$	(51.2)	$	(0.9)	$	(52.1)

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				Six months ended				Condensed Consolidated Statements of Operations line item
	November 30,		November 30,		November 30,		November 30,
	2023		2022		2023		2022
Employee benefit plans:
Amortization of net actuarial loss	$	0.3	$	0.1	$	0.6	$	0.2	Other components of net periodic benefit (cost)
Amortization of prior service (credit) loss		(0.2)		(0.2)		(0.4)		(0.4)	Other components of net periodic benefit (cost)
Less: Tax effect		0.0		0.0		0.1		0.1	Provision (benefit) for income taxes
Total cost, net of tax	$	0.1	$	(0.1)	$	0.3	$	(0.1)