Armstrong Flooring (AFIIQ) 10-Q 8 May 18 2018 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2018	May 01, 2018
Document and Entity Information [Abstract]
Entity Registrant Name	Armstrong Flooring, Inc.
Entity Central Index Key	1,655,075
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-Q
Document Period End Date	Mar. 31, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q1
Amendment Flag	false
Entity Common Stock, Shares Outstanding		25,756,313

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Income Statement [Abstract]
Net sales	$ 257.9	$ 265.2
Cost of goods sold	218.6	217.3
Gross profit	39.3	47.9
Selling, general and administrative expenses	48.2	56.4
Operating (loss)	(8.9)	(8.5)
Interest expense	0.9	0.5
Other expense, net	0.6	0.9
(Loss) before income taxes	(10.4)	(9.9)
Income tax (benefit)	0	(2.1)
Net (loss)	$ (10.4)	$ (7.8)
Basic (loss) earnings per share of common stock:
Basic (loss) per share of common stock from continuing operations (in dollars per share)	$ (0.40)	$ (0.28)
Diluted (loss) earnings per share of common stock:
Diluted (loss) per share of common stock from continuing operations (in dollars per share)	$ (0.40)	$ (0.28)

Condensed Consolidated Stateme3

Condensed Consolidated Statements of Comprehensive (Loss) (Unaudited) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Statement of Comprehensive Income [Abstract]
Net (Loss)	$ (10.4)	$ (7.8)
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Foreign currency translation adjustments	4.7	1.5
Derivative gain (loss)	0.8	(0.4)
Pension and postretirement adjustments	2.1	1.2
Total other comprehensive income	7.6	2.3
Total comprehensive (loss)	$ (2.8)	$ (5.5)

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017
Current assets:
Cash	$ 28.9	$ 39
Accounts and notes receivable, net	87	79.7
Inventories, net	235.6	236
Income tax receivable	1.2	3.8
Prepaid expenses and other current assets	34.1	31.8
Total current assets	386.8	390.3
Property, plant, and equipment, less accumulated depreciation and amortization of $411.3 and $399.3, respectively	415.7	418.1
Intangible assets, net	59	60.4
Deferred income taxes	3.4	3.4
Other noncurrent assets	8.2	7.3
Total assets	873.1	879.5
Current liabilities:
Accounts payable and accrued expenses	148.9	150.2
Income tax payable	0.7	0.8
Total current liabilities	149.6	151
Long-term debt	91	86
Postretirement benefit liabilities	71.4	72.7
Pension benefit liabilities	4.7	5.7
Other long-term liabilities	8.7	9.4
Noncurrent income taxes payable	0.3	0.3
Deferred income taxes	4.4	4.4
Total liabilities	330.1	329.5
Stockholders’ equity:
Common stock with par value $.0001 per share: 100,000,000 shares authorized; 28,207,990 issued and 25,742,127 outstanding shares as of March 31, 2018 and 28,183,218 issued and 25,734,222 outstanding shares as of December 31, 2017	0	0
Preferred stock with par value $.0001 per share: 15,000,000 shares authorized; none issued	0	0
Treasury stock, at cost, 2,465,863 shares as of March 31, 2018 and 2,448,996 shares as of December 31, 2017	(39.9)	(39.9)
Additional paid-in capital	674.1	674.2
(Accumulated deficit)	(33.7)	(31.8)
Accumulated other comprehensive (loss)	(57.5)	(52.5)
Total stockholders’ equity	543	550
Total liabilities and stockholders’ equity	$ 873.1	$ 879.5

Condensed Consolidated Balance5

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Accumulated depreciation and amortization	$ 411.3	$ 399.3
Finite-Lived Intangible Assets, Accumulated Amortization	$ 8.3	$ 6.4
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, authorized (in shares)	100,000,000	100,000,000
Common stock, issued (in shares)	28,207,990	28,183,218
Common stock, outstanding (in shares)	25,742,127	25,734,222
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, authorized (in shares)	15,000,000	15,000,000
Preferred stock, issued (in shares)	0	0
Treasury stock (in shares)	2,465,863

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) $ in Millions	Total	Common Stock	Treasury Stock	Net AWI Investment	Additional Paid-in Capital	Accumulated Other Comprehensive (Loss)	(Accumulated Deficit) Retained Earnings
Beginning balance at Dec. 31, 2016	$ 623.5	$ 0	$ 0	$ 0	$ 673.3	$ (59.8)	$ 10
Beginning balance (in shares) at Dec. 31, 2016		27,895,671	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss)	(7.8)						(7.8)
Repurchase of common stock	(4.9)		$ (4.9)
Repurchase of common stock (in shares)		(267,212)	(267,212)
Stock-based employee compensation, net	1.1				1.1
Stock-based employee compensation, net (in shares)		(201,750)
Net transfers to AWI	(1.3)			(1.3)
Reclassification of net parent investment to additional paid-in capital	0			1.3	(1.3)
Other comprehensive income (loss)	2.3					2.3
Ending balance at Mar. 31, 2017	612.9	$ 0	$ (4.9)	0	673.1	(57.5)	2.2
Ending balance (in shares) at Mar. 31, 2017		27,830,209	267,212
Beginning balance at Dec. 31, 2016	623.5	$ 0	$ 0	0	673.3	(59.8)	10
Beginning balance (in shares) at Dec. 31, 2016		27,895,671	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of adoption of ASU 2018-02 as of January 1						(12.6)
Ending balance at Dec. 31, 2017	550	$ 0	$ (39.9)	0	674.2	(52.5)	(31.8)
Ending balance (in shares) at Dec. 31, 2017		25,734,222	2,448,996
Beginning balance at Dec. 31, 2017	550	$ 0	$ (39.9)	0	674.2	(52.5)	(31.8)
Beginning balance (in shares) at Dec. 31, 2017		25,734,222	2,448,996
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of adoption of ASU 2018-02 as of January 1	0					(12.6)	12.6
Net (loss)	(10.4)						(10.4)
Repurchase of common stock	(1)		$ (1)
Repurchase of common stock (in shares)		(69,353)	(69,353)
Stock-based employee compensation, net	0.9		$ 1		(0.1)
Stock-based employee compensation, net (in shares)		(77,258)	(52,486)
Other comprehensive income (loss)	7.6					7.6
Ending balance at Mar. 31, 2018	543	$ 0	$ (39.9)	$ 0	$ 674.1	$ (57.5)	(33.7)
Ending balance (in shares) at Mar. 31, 2018		25,742,127	2,465,863
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of adoption of new revenue recognition standard as of January 1 | Accounting Standards Update 2014-09	$ (4.1)						$ (4.1)

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Cash flows from operating activities:
Net (loss)	$ (10.4)	$ (7.8)
Adjustments to reconcile net (loss) to net cash (used for) operating activities:
Depreciation and amortization	13.8	11.6
Deferred income taxes	0	3.9
Stock-based compensation	1.1	1.5
U.S. pension expense	1.7	2.3
Other non-cash adjustments, net	0.2	0.7
Changes in operating assets and liabilities:
Receivables	(11.7)	(15)
Inventories	0.7	(14.7)
Accounts payable and accrued expenses	2.5	(9.2)
Income taxes payable	2.5	(6.2)
Other assets and liabilities	(4.8)	(0.5)
Net cash (used for) operating activities	(4.4)	(33.4)
Cash flows from investing activities:
Purchases of property, plant and equipment	(10.2)	(12.7)
Other investing activities	0.1	0.1
Net cash used for investing activities	(10.1)	(12.6)
Cash flows from financing activities:
Proceeds from revolving credit facility	27	52
Payments on revolving credit facility	(22)	0
Payments on capital lease	(0.1)	0
Purchases of treasury stock	(1)	(4.9)
Proceeds from exercised stock options	0.2	1.1
Value of shares withheld related to employee tax withholding	(0.4)	0
Net cash provided by financing activities	3.7	48.2
Effect of exchange rate changes on cash and cash equivalents	0.7	0.5
Net (decrease) increase in cash and cash equivalents	(10.1)	2.7
Cash and cash equivalents at beginning of year	39	30.6
Cash and cash equivalents at end of period	28.9	33.3
Supplemental Cash Flow Disclosure:
Amounts in accounts payable for capital expenditures	3.8	4.8
Interest paid	0.8	0.5
Income taxes (refunded) paid, net	$ (2.5)	$ (0.1)

Business and Basis of Presentat

Business and Basis of Presentation	3 Months Ended
	Mar. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Business and Basis of Presentation	BUSINESS AND BASIS OF PRESENTATION Background Armstrong Flooring, Inc. (“AFI”) is a leading global producer of flooring products for use primarily in the construction and renovation of residential, commercial and institutional buildings. AFI designs, manufactures, sources and sells resilient and wood flooring products in North America and the Pacific Rim. When we refer to "AFI," "the Company," "we," "our," and "us" in this report, we are referring to Armstrong Flooring, Inc., a Delaware corporation, and its consolidated subsidiaries. On April 1, 2016, we became an independent company as a result of the separation by Armstrong World Industries, Inc. ("AWI"), a Pennsylvania corporation, of its Resilient Flooring and Wood Flooring segments from its Building Products segment (the "Separation"). The Separation was effected by allocating the assets and liabilities related primarily to the Resilient Flooring and Wood Flooring segments to AFI and then distributing the common stock of AFI to AWI’s shareholders (the "Distribution"). The Separation and Distribution (together, the "Spin-off") resulted in AFI and AWI becoming two independent, publicly traded companies, with AFI owning and operating the Resilient Flooring and Wood Flooring segments and AWI continuing to own and operate a ceilings business. Basis of Presentation These Condensed Consolidated Financial Statements are prepared in accordance with generally accepted accounting principles in the United States of America ("U.S. GAAP"). The statements include management estimates and judgments, where appropriate. Management uses estimates to record many items including certain asset values, allowances for bad debts, inventory obsolescence, lower of cost or market or net realizable value charges, warranty reserves, workers compensation, general liability and environmental claims and income taxes. When preparing an estimate, management determines the amount based upon the consideration of relevant information. Management may confer with outside parties, including outside counsel. Actual results may differ from these estimates. In the opinion of management, all adjustments of a normal, recurring nature have been included to provide a fair statement of the results for the reporting periods presented. Operating results for the three months ended March 31, 2018 and 2017 included in this report are unaudited. Quarterly results are not necessarily indicative of annual earnings, primarily due to the different level of sales in each quarter of the year and the possibility of changes in economic conditions between periods. Except as noted below, the accounting policies used in preparing the Condensed Consolidated Financial Statements in this Form 10-Q are the same as those used in preparing the Consolidated Financial Statements for the year ended December 31, 2017 . These statements should therefore be read in conjunction with the Consolidated Financial Statements and notes that are included in the Annual Report on Form 10-K for the fiscal year ended December 31, 2017 . All significant intercompany transactions within AFI have been eliminated from the Condensed Consolidated Financial Statements. Recently Adopted Accounting Standards On January 1, 2018, we adopted Accounting Standards Codification ("ASC") 606, " Revenue from Contracts with Customers," and all the related amendments. The impact of the standard is limited to our accounting for warranties and returns. We adopted the standard using the modified retrospective transition method and we recorded a cumulative catch up adjustment to increase accumulated deficit in the amount of $4.1 million , increase prepaid expenses and other current assets by $0.4 million and decrease accounts receivable, net by $4.5 million . The adoption of the standard did not have a material impact on our results of operations or cash flows, but did result in new disclosures. On January 1, 2018, we adopted Accounting Standards Update ("ASU") 2016-01, "Recognition and Measurement of Financial Assets and Financial Liabilities." The guidance addresses certain aspects of recognition, measurement, presentation, and disclosure of financial instruments. Most notably, this new guidance requires equity investments (except those accounted for under the equity method of accounting or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income. Adoption did not have a material impact on our financial condition, results of operations or cash flows. On January 1, 2018, we adopted ASU 2016-16, "Intra-Entity Transfers of Assets Other Than Inventory." The guidance requires entities to recognize income tax consequences of many intercompany asset transfers other than inventory at the transaction date. Adoption of this standard did not have a material impact on our financial condition, results of operations, or cash flows. On January 1, 2018, we adopted ASU 2017-07, “Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost.” The guidance requires the service cost component of net periodic benefit cost to be presented in the income statement line items with compensation cost and all other components of net periodic benefit cost to be presented outside operating income. Previously, all components of net periodic benefit cost were recorded within cost of goods sold and selling, general and administrative ("SG&A") expense. We applied this standard retrospectively in the period of adoption. The table below presents the impact of adoption on our results of operations: Three Months Ended March 31, 2017 As Reported Impact of Adoption Upon Adoption Cost of goods sold $ 218.1 $ (0.8 ) $ 217.3 Selling, general and administrative expenses 56.7 (0.3 ) 56.4 Operating (loss) income (9.6 ) 1.1 (8.5 ) Other expense, net (0.2 ) 1.1 0.9 ASU 2017-07 does not impact our financial condition or cash flows. On January 1, 2018, we early adopted ASU 2017-12, “Targeted Improvements to Accounting for Hedging Activities.” The guidance eliminates the requirement to separately measure and report hedge ineffectiveness and it requires the presentation of all items that affect earnings in the same income statement line as the hedged item. This standard did not have a material impact on our financial condition, results of operations or cash flows. On January 1, 2018, we early adopted ASU 2018-02, “Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income.” The guidance permits entities to reclassify tax effects stranded in AOCI as a result of tax reform to retained earnings. We applied this standard in the period of adoption and we reclassified $12.6 million from accumulated other comprehensive (loss) into accumulated deficit. There will be no impact on results of operations or cash flows. Recently Issued Accounting Standards In February 2016, the FASB issued ASU 2016-02, "Leases." The guidance amends accounting for leases, most notably by requiring a lessee to recognize the assets and liabilities that arise from a lease agreement. Specifically, this new guidance will require lessees to recognize a liability to make lease payments and a right-of-use asset representing its right to use the underlying asset for the lease term, with limited exceptions. This new guidance is effective for annual reporting periods beginning after December 15, 2018 and must be adopted under a modified retrospective basis. We currently expect that most of our operating lease commitments will be subject to the new standard and recognized as right-of-use assets and operating lease liabilities upon our adoption of ASU 2016-02, which will increase our total assets and total liabilities that we report relative to such amounts prior to adoption. During the first quarter of 2018, we focused on gathering and validating our lease agreement population.

Segment Information

Segment Information	3 Months Ended
	Mar. 31, 2018
Segment Reporting [Abstract]
Segment Information	SEGMENT INFORMATION Resilient Flooring — Our Resilient Flooring segment designs, manufactures, sources and sells a broad range of floor coverings primarily for homes and commercial buildings under various brands, including the Armstrong brand. Manufactured products in this segment include luxury vinyl tile ("LVT"), vinyl sheet, and vinyl tile flooring. In addition, our Resilient Flooring segment sources and sells LVT products, vinyl sheet products, and laminate products, as well as installation and maintenance materials and accessories. Resilient Flooring products are offered in a wide variety of designs, colors and installation options. We sell these products to independent wholesale flooring distributors, large home centers, retailers, flooring contractors and to the manufactured homes industry, and through secured specifications for these products through architects, designers and end-users. When market conditions and available capacity warrant, we also provide products on an original equipment manufacturer (“OEM”) basis to other flooring companies. Late in 2017, we began migrating a portion of our laminate business to a licensing model in place of the current sourcing model. Wood Flooring — Our Wood Flooring segment designs, manufactures, sources and sells branded hardwood flooring products, including the Armstrong and Bruce brands, for use in residential construction and renovation, with some commercial applications in stores, restaurants and high-end offices. The product offering includes pre-finished solid and engineered wood floors in various wood species and dimensions, as well as related accessories. Our Wood Flooring products are generally sold to independent wholesale flooring distributors, large home centers, retailers and flooring contractors, and through secured specifications with regional and national builders. When market conditions and available capacity warrant, we may also provide products on an OEM basis to other flooring companies. The following tables summarize segment performance: Three Months Ended 2018 2017 Net sales to external customers Resilient Flooring $ 163.5 $ 160.5 Wood Flooring 94.4 104.7 Total net sales to external customers $ 257.9 $ 265.2 Operating (loss) Resilient Flooring $ (3.8 ) $ (4.0 ) Wood Flooring (5.1 ) (4.5 ) Total operating (loss) $ (8.9 ) $ (8.5 ) The following table summarizes segment assets: March 31, 2018 December 31, 2017 Assets Resilient Flooring $ 560.0 $ 547.6 Wood Flooring 280.5 286.3 Unallocated 32.6 45.6 Total assets $ 873.1 $ 879.5 Unallocated assets primarily consist of cash and deferred income taxes. Segment operating (loss) is the measure of segment profit reviewed by our Chief Executive Officer who is our Chief Operating Decision Maker. The sum of the segments’ operating (loss) equals the total combined operating (loss) as reported on our Consolidated Statements of Operations. The following reconciles our total operating (loss) to (loss) before income taxes, which are only measured and managed on a combined basis: Three Months Ended 2018 2017 Operating (loss) $ (8.9 ) $ (8.5 ) Interest expense 0.9 0.5 Other expense, net 0.6 0.9 (Loss) before income taxes $ (10.4 ) $ (9.9 )

Revenue

Revenue	3 Months Ended
	Mar. 31, 2018
Revenue from Contract with Customer [Abstract]
Revenue	REVENUE We recognize revenue when control of the promised goods is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods. Our primary performance obligation to our customers is the delivery of flooring products pursuant to purchase orders. Control of the products we sell transfers to our customers at the point in time when the goods are shipped. Our standard sales terms are primarily Free On Board (“FOB”) shipping point. Our typical payment terms are 30 days and our sales arrangements do not contain any significant financing component for our customers. Our customer arrangements do not generate contract assets or liabilities that are material to the consolidated financial statements. Each purchase order sets forth the transaction price for the products purchased under that arrangement. Some customer arrangements include variable consideration, such as volume rebates, some of which depend upon our customers meeting specified performance criteria, such as a purchasing level over a period of time. We use judgment to estimate the most likely amount of variable consideration at each reporting date. We provide our customers with a product warranty that provides assurance that the products we sell meet standard specifications and are free of defects. We maintain a reserve for claims incurred under our standard product warranty programs. We allocate a portion of the transaction price for each sale to our performance obligation to provide service type warranties to our customers. We generally do not incur any incremental costs to obtain or fulfill our customer contracts that require capitalization and expense such costs as incurred when the amortization period is less than one year. We treat shipping and handling that occurs after our customer obtains control of the products we sell as a fulfillment activity and not as a promised service. Shipping and handling costs are reflected as a component of cost of goods sold. The following table presents our revenues disaggregated by geographic area based upon the location of the customer. Three Months Ended March 31, 2018 Net trade sales United States $ 219.4 Canada 16.3 Other 22.2 Total net trade sales $ 257.9

Plant Closure Expenses

Plant Closure Expenses	3 Months Ended
	Mar. 31, 2018
Restructuring and Related Activities [Abstract]
Plant Closure Expenses	PLANT CLOSURE EXPENSES In the third quarter of 2017, our board of directors approved the closure of two Wood Flooring segment manufacturing facilities, including a solid wood plant in Jackson, Tennessee and an engineered wood plant in Vicksburg, Mississippi (the "Wood Plant Closures"), in response to a decline in sales. The Wood Plant Closures were completed in the fourth quarter of 2017 and resulted in the separation of approximately 300 employees. As part of these activities, we incurred expenses consisting of employee separation and other direct exit costs, accelerated depreciation and other incremental costs. We expect to incur approximately $1.3 million of additional pre-tax cash expenses in the remainder of 2018 related to continued decommissioning costs. The following table details expenses related to the Wood Plant Closures: Three Months Ended March 31, 2018 Cash expenses Decommissioning costs $ 0.8 Contract termination costs 0.3 Total $ 1.1 OTHER SEVERANCE EXPENSE In the first quarter of 2018, we announced that we are changing our residential go-to market strategy and empowering our distributors with responsibility for marketing, merchandising and direct sales representation. The new structure was designed to provide enhanced support and responsiveness to retailers. As a result of the reorganization, approximately 70 positions were eliminated, and the impacted employees received severance benefits. We recognized charges of $3.1 million primarily in SG&A expenses, of which $1.9 million and $1.2 million was recognized in the Resilient Flooring segment and Wood Flooring segment, respectively. In the first quarter of 2017, we announced the combination of our commercial and residential go-to-market structures and related organization. The new structure was designed to provide enhanced support and responsiveness to retailers and contractors and to foster greater alignment with distributors, which cover both commercial and residential markets. As a result of this reorganization, approximately 40 positions were eliminated, and the impacted employees received severance benefits. We recognized charges of $4.6 million in SG&A expenses as a result of this reorganization, of which $2.7 million and $1.9 million was recognized in the Resilient Flooring segment and Wood Flooring segment, respectively

Severance Expense

Severance Expense	3 Months Ended
	Mar. 31, 2018
Restructuring and Related Activities [Abstract]
Severance Expense	PLANT CLOSURE EXPENSES In the third quarter of 2017, our board of directors approved the closure of two Wood Flooring segment manufacturing facilities, including a solid wood plant in Jackson, Tennessee and an engineered wood plant in Vicksburg, Mississippi (the "Wood Plant Closures"), in response to a decline in sales. The Wood Plant Closures were completed in the fourth quarter of 2017 and resulted in the separation of approximately 300 employees. As part of these activities, we incurred expenses consisting of employee separation and other direct exit costs, accelerated depreciation and other incremental costs. We expect to incur approximately $1.3 million of additional pre-tax cash expenses in the remainder of 2018 related to continued decommissioning costs. The following table details expenses related to the Wood Plant Closures: Three Months Ended March 31, 2018 Cash expenses Decommissioning costs $ 0.8 Contract termination costs 0.3 Total $ 1.1 OTHER SEVERANCE EXPENSE In the first quarter of 2018, we announced that we are changing our residential go-to market strategy and empowering our distributors with responsibility for marketing, merchandising and direct sales representation. The new structure was designed to provide enhanced support and responsiveness to retailers. As a result of the reorganization, approximately 70 positions were eliminated, and the impacted employees received severance benefits. We recognized charges of $3.1 million primarily in SG&A expenses, of which $1.9 million and $1.2 million was recognized in the Resilient Flooring segment and Wood Flooring segment, respectively. In the first quarter of 2017, we announced the combination of our commercial and residential go-to-market structures and related organization. The new structure was designed to provide enhanced support and responsiveness to retailers and contractors and to foster greater alignment with distributors, which cover both commercial and residential markets. As a result of this reorganization, approximately 40 positions were eliminated, and the impacted employees received severance benefits. We recognized charges of $4.6 million in SG&A expenses as a result of this reorganization, of which $2.7 million and $1.9 million was recognized in the Resilient Flooring segment and Wood Flooring segment, respectively

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2018
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES The following table presents details related to our income taxes: Three Months Ended 2018 2017 (Loss) before income taxes $ (10.4 ) $ (9.9 ) Income tax (benefit) — (2.1 ) Effective tax rate — % 21.2 % The effective tax rate for the first quarter of 2018 was lower versus the comparable 2017 period primarily due to AFI being unable to recognize the tax benefit of first quarter 2018 year-to-date losses. Upon audit, taxing authorities may challenge all or part of an uncertain income tax position. While AFI has no history of tax audits on a stand-alone basis, AWI was routinely audited by U.S. federal, state and local, and non-U.S. taxing authorities. Accordingly, AFI regularly assesses the outcome of potential examinations in each of the taxing jurisdictions when determining the adequacy of the amount of unrecognized tax benefit recorded. We do not expect to record any material changes during 2018 to AFI's unrecognized tax benefits as of December 31, 2017 . As of March 31, 2018 , we consider foreign unremitted earnings to be permanently reinvested. U.S. Tax Reform On December 22, 2017, the U.S. government enacted comprehensive tax legislation commonly referred to as the Tax Cuts and Jobs Act (the "Tax Reform Act"). The Tax Reform Act makes broad and complex changes to the U.S. tax code that will affect the Company's fiscal year ending December 31, 2018, including, but not limited to, reducing the U.S. federal corporate tax rate from 35% to 21% effective January 1, 2018, limiting the carryover of net operating losses to 80% of taxable income, and modifying the deductibility of certain expenses. The Company recognized the income tax effects of the Tax Reform Act in its 2017 consolidated financial statements in accordance with SAB No. 118, which provides SEC staff guidance for the application of ASC Topic 740, " Income Taxes ," in the reporting period in which the Tax Reform Act was signed into law. We continue to analyze the different aspects of the Tax Reform Act which could potentially affect the provisional estimates that were recorded at December 31, 2017. Adjustments may be made as a result of future changes in interpretation, information available, assumptions made by the company, issuance of additional guidance and the completion of our 2017 tax return filings. As of March 31, 2018, we have not changed the provisional estimates recognized in 2017. We currently anticipate finalizing and recording any resulting adjustments by the end of fiscal year 2018.

Earnings Per Share of Common St

Earnings Per Share of Common Stock	3 Months Ended
	Mar. 31, 2018
Earnings Per Share [Abstract]
Earnings Per Share of Common Stock	PER SHARE OF COMMON STOCK The table below shows a reconciliation of the numerator and denominator for basic and diluted (loss) per share calculations for the periods indicated. Three Months Ended 2018 2017 Numerator Net (loss) $ (10.4 ) $ (7.8 ) Denominator Weighted average number of common shares outstanding 25,737,801 27,923,001 Weighted average number of vested shares not yet issued 162,818 93,595 Weighted average number of common shares outstanding - Basic 25,900,619 28,016,596 Dilutive stock-based compensation awards outstanding — — Weighted average number of common shares outstanding - Diluted 25,900,619 28,016,596 For the three months ended March 31, 2018 and March 31, 2017 , the diluted loss per share was calculated using basic common shares outstanding, as inclusion of potentially dilutive common shares would be anti-dilutive. Performance-based employee compensation awards are considered potentially dilutive in the initial period in which the performance conditions are met. The following awards were excluded from the computation of diluted (loss) earnings per share: Three Months Ended March 31, 2018 2017 Potentially dilutive common shares excluded from diluted computation, as inclusion would be anti-dilutive 926,918 842,901 Performance awards excluded from diluted computation, as performance conditions not met 942,863 798,972

Accounts and Notes Receivable

Accounts and Notes Receivable	3 Months Ended
	Mar. 31, 2018
Receivables [Abstract]
Accounts and Notes Receivable	ACCOUNTS AND NOTES RECEIVABLE The following table presents accounts and note receivables, net of allowances: March 31, 2018 December 31, 2017 Customer receivables $ 100.3 $ 90.8 Miscellaneous receivables 5.0 4.0 Less: allowance for product claims, discounts, returns and losses (18.3 ) (15.1 ) Total $ 87.0 $ 79.7 Generally, we sell our products to select, pre-approved customers whose businesses are affected by changes in economic and market conditions. We consider these factors and the financial condition of each customer when establishing our allowance for losses from doubtful accounts. Allowance for product claims represents expected reimbursements for cost associated with warranty repairs and customer accommodation claims, the majority of which is provided to our independent distributors through a credit against accounts receivable from the distributor to AFI. The following table summarizes the activity for the allowance for product claims: Three Months Ended March 31, 2018 2017 Balance as of January 1, $ (7.7 ) $ (7.5 ) Cumulative effect of adoption of new revenue recognition standard as of January 1 (2.8 ) — Reductions for payments 3.1 2.9 Current year claim accruals (1.9 ) (3.4 ) Balance as of March 31, $ (9.3 ) $ (8.0 )

Inventories

Inventories	3 Months Ended
	Mar. 31, 2018
Inventory Disclosure [Abstract]
Inventories	INVENTORIES The following table presents details related to our inventories, net: March 31, 2018 December 31, 2017 Finished goods $ 147.3 $ 145.3 Goods in process 14.2 14.2 Raw materials and supplies 74.1 76.5 Total $ 235.6 $ 236.0

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	3 Months Ended
	Mar. 31, 2018
Payables and Accruals [Abstract]
Accounts Payable and Accrued Expenses	ACCOUNTS PAYABLE AND ACCRUED EXPENSES The following table details amounts related to our accounts payable and accrued expenses: March 31, 2018 December 31, 2017 Payables, trade and other $ 114.8 $ 115.8 Employment costs 18.2 16.5 Other accrued expenses 15.9 17.9 Total $ 148.9 $ 150.2

Pension and Other Postretiremen

Pension and Other Postretirement Benefit Programs	3 Months Ended
	Mar. 31, 2018
Retirement Benefits [Abstract]
Pension and Other Postretirement Benefit Programs	PENSION AND OTHER POSTRETIREMENT BENEFIT PROGRAMS The following table summarizes our pension and postretirement expense: Three Months Ended 2018 2017 Defined-benefit pension, U.S. Service cost $ 0.9 $ 1.4 Interest cost 3.7 3.9 Expected return on plan assets (5.6 ) (5.6 ) Amortization of prior service cost — 0.1 Amortization of net actuarial loss 2.7 2.5 Total, defined benefit pension, U.S. $ 1.7 $ 2.3 Defined-benefit pension, Canada Interest cost $ 0.1 $ 0.2 Expected return on plan assets (0.2 ) (0.2 ) Amortization of net actuarial loss 0.1 — Total, defined-benefit pension, Canada $ — $ — Defined-benefit postretirement, U.S. Service cost $ 0.1 $ 0.1 Interest cost 0.6 0.8 Amortization of net actuarial gains (0.6 ) (0.6 ) Total, defined-benefit postretirement, U.S. $ 0.1 $ 0.3

Common Stock Repurchase Plan

Common Stock Repurchase Plan	3 Months Ended
	Mar. 31, 2018
Equity [Abstract]
Common Stock Repurchase Plan	COMMON STOCK REPURCHASE PLAN On March 6, 2017, we announced that our board of directors had approved a share repurchase program pursuant to which we are authorized to repurchase up to $50.0 million of our outstanding shares of common stock (the “Program”). Repurchases under the Program may be made through open market and block transactions, including Rule 10b5-1 plans, at such times and in such amounts as management deems appropriate, subject to market and business conditions, regulatory requirements and other factors. The Program does not obligate us to repurchase any particular amount of common stock and may be suspended or discontinued at any time without notice. During the three months ended March 31, 2018 , we repurchased approximately 69,000 shares under the Program for a total cost of $1.0 million , or an average price of $14.20 per share. Since inception of the Program, we have repurchased 2.5 million shares under the Program for a total cost of $41.0 million , or an average price of $16.23 per share.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	3 Months Ended
	Mar. 31, 2018
Equity [Abstract]
Accumulated Other Comprehensive Income (Loss)	ACCUMULATED OTHER COMPREHENSIVE (LOSS) The following table summarizes the activity, by component, related to the change in AOCI. Foreign Currency Translation Adjustments Derivative Adjustments Pension and Postretirement Adjustments Total Accumulated Other Comprehensive (Loss) Income Balance, December 31, 2017 $ 7.7 $ (1.0 ) $ (59.2 ) $ (52.5 ) Cumulative effect of adoption of ASU 2018-02 as of January 1 — 0.1 (12.7 ) (12.6 ) Other comprehensive income (loss) before reclassifications, net of tax impact of $ — , ($0.1), $ —, and ($0.1) 4.7 0.4 (0.1 ) 5.0 Amounts reclassified from accumulated other comprehensive income — 0.4 2.2 2.6 Net current period other comprehensive income 4.7 0.8 2.1 7.6 Balance, March 31, 2018 $ 12.4 $ (0.1 ) $ (69.8 ) $ (57.5 ) Balance, December 31, 2016 0.5 0.5 (60.8 ) (59.8 ) Other comprehensive income (loss) before reclassifications, net of tax impact of $ — , $0.3, $0.2, and $0.5 1.5 (0.5 ) (0.1 ) 0.9 Amounts reclassified from accumulated other comprehensive income — 0.1 1.3 1.4 Net current period other comprehensive income (loss) 1.5 (0.4 ) 1.2 2.3 Balance, March 31, 2017 $ 2.0 $ 0.1 $ (59.6 ) $ (57.5 ) The amounts reclassified from AOCI and the affected line item of the Condensed Consolidated Statements of Operations are presented in the table below. Three Months Ended 2018 2017 Affected Line Item Derivative adjustments Foreign exchange contracts - purchases $ 0.2 $ — Cost of goods sold Foreign exchange contracts - sales 0.3 0.1 Net sales Total expense before tax 0.5 0.1 Tax impact (0.1 ) — Income tax (benefit) Total expense, net of tax 0.4 0.1 Pension and postretirement adjustments Prior service cost amortization — 0.1 Other expense, net Amortization of net actuarial loss 2.2 1.9 Other expense, net Total expense before tax 2.2 2.0 Tax impact — (0.7 ) Income tax (benefit) Total expense, net of tax 2.2 1.3 Total reclassifications for the period $ 2.6 $ 1.4

Litigation and Related Matters

Litigation and Related Matters	3 Months Ended
	Mar. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Litigation and Related Matters	LITIGATION AND RELATED MATTERS Environmental Matters Environmental Compliance Our manufacturing and research facilities are affected by various federal, state and local requirements relating to the discharge of materials and the protection of the environment. We make expenditures necessary for compliance with applicable environmental requirements at each of our operating facilities. These regulatory requirements continually change, therefore we cannot predict with certainty future expenditures associated with compliance with environmental requirements. Environmental Sites In connection with our current or legacy manufacturing operations, or those of former owners, we may from time to time become involved in the investigation, closure and/or remediation of existing or potential environmental contamination under the Comprehensive Environmental Response, Compensation and Liability Act, and state or international Superfund and similar type environmental laws. For those matters, we may have rights of contribution or reimbursement from other parties or coverage under applicable insurance policies; however, we cannot predict with certainty the future identification of or expenditure for any investigation, closure or remediation of any environmental site. Summary of Financial Position There were no material liabilities recorded as of March 31, 2018 and December 31, 2017 for potential environmental liabilities that we consider probable and for which a reasonable estimate of the probable liability could be made. Antidumping and Countervailing Duty Cases In October 2010, a coalition of U.S. producers of multilayered wood flooring (not including AWI and its subsidiaries) filed petitions seeking antidumping duties (“AD”) and countervailing duties (“CVD”) with the United States Department of Commerce (“DOC”) and the United States International Trade Commission against imports of multilayered wood flooring from China. The AD and CVD petitions ultimately resulted in DOC issuing AD and CVD orders (the “Orders”) against multilayered wood flooring imported into the U.S. from China. These Orders and the associated additional duties they have imposed have been the subject of extensive litigation, both at DOC and in the U.S. courts. We produce multilayered wood flooring domestically and import multilayered wood flooring from third party suppliers in China. Until October 2014, AWI also operated a plant in Kunshan, China (“Armstrong Kunshan”) that manufactured multilayered wood flooring for export to the U.S. As a result, we have been directly involved in the multilayered wood flooring-related litigation at DOC and in the U.S. courts. Our consistent view through the course of this matter has been, and remains, that our imports are neither dumped nor subsidized. In 2013, in the sole DOC investigation of AWI and its subsidiaries (as a mandatory respondent in connection with the first annual administrative review), Armstrong Kunshan received a final CVD rate of 0.98% and a final AD rate of 0.00% . Litigation regarding this matter has continued in the U.S. courts. Armstrong Kunshan, as well as other respondents, have appealed DOC’s original decision to apply an AD rate to AWI and its subsidiaries and other “separate rate” respondents in the original investigation (for which we received a final initial AD rate of 3.31% ) to the Court of Appeals for the Federal Circuit ("CAFC"). The CAFC, on February 15, 2017, found that DOC did not make the requisite factual findings necessary to support its original investigation determination. The CAFC vacated and remanded the Court of International Trade decision for further proceedings. Success in the subsequent remand proceedings (and any further appeals) could result in a revocation of the AD order with respect to us and other separate rate respondents. DOC also continues to conduct annual administrative reviews of the AD and CVD final duty rates under the Orders. Armstrong Kunshan was not selected as a mandatory respondent for the second, third and fourth reviews and, therefore, was not subject to individual review, but we are subject to the rates applicable to importers that were not individually reviewed (the “separate rate” or “all other” respondents). The second administrative review period covered imports of multilayered wood flooring made between December 1, 2012 and November 30, 2013 (AD) and between January 1, 2012 and December 31, 2012 (CVD). In July 2015, the DOC issued a final “all others” CVD rate of 0.99% and a 13.74% AD rate. The AD rate was determined solely on the basis of the AD duty rate assigned to the only mandatory respondent that did not receive a de minimis rate. DOC assigned these rates to all separate rate respondents that were not individually investigated, including Armstrong Kunshan. We, along with other respondents, have filed complaints against DOC challenging the rate in the U.S. Court of International Trade. If such rates are ultimately upheld after any court appeals are exhausted, the estimated additional liability to us for the relevant period is approximately $4.8 million , which is recorded in accounts payable and accrued expenses. The court granted the preliminary injunction requested by plaintiffs on August 13, 2015, and enjoined the U.S. Government agencies from causing or permitting liquidation of unliquidated entries of multilayered wood flooring from China, pending final decision on the case. The third administrative review period covered all multilayered wood flooring imports made between December 1, 2013 and November 30, 2014 (AD) and between January 1, 2013 and December 31, 2013 (CVD). On May 16, 2016, the DOC issued a final “all others” CVD rate of 1.38% and on July 13, 2016, DOC imposed a 17.37% “all others” AD rate. The AD rate was determined again solely on the basis of the AD duty rate assigned to the only mandatory respondent that did not receive a de minimis rate. DOC assigned these rates to all separate rate respondents that were not individually investigated, including Armstrong Kunshan. We continue to defend our import practices by pursuing our available legal rights and remedies, including litigation at DOC and in the U.S. courts. If such rates are ultimately upheld after any potential court appeals are exhausted, the estimated additional liability to us for the relevant period is approximately $6.0 million , which is recorded in accounts payable and accrued expenses. We successfully filed an injunction request. The court granted the preliminary injunction on January 4, 2017 and enjoined the U.S. Government agencies from causing or permitting liquidation of unliquidated entries of multilayered wood flooring from China, pending final decision on the case. The preliminary injunction also ensures that our entries made during the 2013-14 review period will ultimately be liquidated in accordance with the final decision by the courts. The fourth administrative review period covered all multilayered wood flooring imports made between December 1, 2014 and November 30, 2015 (AD) and between January 1, 2014 and December 31, 2014 (CVD). On May 15, 2017, DOC published a final “all others” CVD rate of 1.06% and on June 5, 2017, DOC imposed a de minimis “all others” AD rate which will apply to our multilayered wood flooring imports during this period. We have begun receiving refunds for our multilayered wood flooring imports during this time period as our deposit rate exceeded this de minimis rate. The petitioners initially appealed this decision, but withdrew their appeal on October 17, 2017. We will accrue and make cash deposits for duties when we are the importer of record at the rates established by DOC based on the fourth administrative review process. Administrative reviews for the fifth review period (December 1, 2015-November 30, 2016 for AD and January 1, 2015-December 31, 2015 for CVD) have been initiated and are currently pending. We are not subject to review for this period; however, we will be liable for other manufacturers’ applicable rates to the extent we were importer of record of products covered by the AD/CVD orders during this period. The preliminary "all others" rate for this period is 0.89% for CVD and 0.00% for AD. The final rate is expected in the second quarter of 2018. The U.S. International Trade Commission completed a sunset review of the original Orders in the fourth quarter of 2017 and determined to continue the Orders for an additional five year period. Other Claims We are involved in various lawsuits, claims, investigations and other legal matters from time to time that arise in the ordinary course of conducting business, including matters involving our products, intellectual property, relationships with suppliers, relationships with distributors, relationships with competitors, employees and other matters. For example, we are currently a party to various litigation matters that involve product liability, tort liability and other claims under a wide range of allegations, including illness due to exposure to certain chemicals used in the workplace, or medical conditions arising from exposure to product ingredients or the presence of trace contaminants. In some cases, these allegations involve multiple defendants and relate to legacy products that we and other defendants purportedly manufactured or sold. We believe these claims and allegations to be without merit and intend to defend them vigorously. For these matters, we also may have rights of contribution or reimbursement from other parties or coverage under applicable insurance policies. While complete assurance cannot be given to the outcome of these proceedings, we do not believe that any of these matters, individually or in the aggregate, will have a material adverse effect on our financial condition, results of operations, or cash flows.

Business and Basis of Present22

Business and Basis of Presentation (Policies)	3 Months Ended
	Mar. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation These Condensed Consolidated Financial Statements are prepared in accordance with generally accepted accounting principles in the United States of America ("U.S. GAAP"). The statements include management estimates and judgments, where appropriate. Management uses estimates to record many items including certain asset values, allowances for bad debts, inventory obsolescence, lower of cost or market or net realizable value charges, warranty reserves, workers compensation, general liability and environmental claims and income taxes. When preparing an estimate, management determines the amount based upon the consideration of relevant information. Management may confer with outside parties, including outside counsel. Actual results may differ from these estimates. In the opinion of management, all adjustments of a normal, recurring nature have been included to provide a fair statement of the results for the reporting periods presented. Operating results for the three months ended March 31, 2018 and 2017 included in this report are unaudited. Quarterly results are not necessarily indicative of annual earnings, primarily due to the different level of sales in each quarter of the year and the possibility of changes in economic conditions between periods. Except as noted below, the accounting policies used in preparing the Condensed Consolidated Financial Statements in this Form 10-Q are the same as those used in preparing the Consolidated Financial Statements for the year ended December 31, 2017 . These statements should therefore be read in conjunction with the Consolidated Financial Statements and notes that are included in the Annual Report on Form 10-K for the fiscal year ended December 31, 2017 . All significant intercompany transactions within AFI have been eliminated from the Condensed Consolidated Financial Statements.
Recently Adopted Accounting Standards and Recently Issued Accounting Standards	Recently Adopted Accounting Standards On January 1, 2018, we adopted Accounting Standards Codification ("ASC") 606, " Revenue from Contracts with Customers," and all the related amendments. The impact of the standard is limited to our accounting for warranties and returns. We adopted the standard using the modified retrospective transition method and we recorded a cumulative catch up adjustment to increase accumulated deficit in the amount of $4.1 million , increase prepaid expenses and other current assets by $0.4 million and decrease accounts receivable, net by $4.5 million . The adoption of the standard did not have a material impact on our results of operations or cash flows, but did result in new disclosures. On January 1, 2018, we adopted Accounting Standards Update ("ASU") 2016-01, "Recognition and Measurement of Financial Assets and Financial Liabilities." The guidance addresses certain aspects of recognition, measurement, presentation, and disclosure of financial instruments. Most notably, this new guidance requires equity investments (except those accounted for under the equity method of accounting or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income. Adoption did not have a material impact on our financial condition, results of operations or cash flows. On January 1, 2018, we adopted ASU 2016-16, "Intra-Entity Transfers of Assets Other Than Inventory." The guidance requires entities to recognize income tax consequences of many intercompany asset transfers other than inventory at the transaction date. Adoption of this standard did not have a material impact on our financial condition, results of operations, or cash flows. On January 1, 2018, we adopted ASU 2017-07, “Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost.” The guidance requires the service cost component of net periodic benefit cost to be presented in the income statement line items with compensation cost and all other components of net periodic benefit cost to be presented outside operating income. Previously, all components of net periodic benefit cost were recorded within cost of goods sold and selling, general and administrative ("SG&A") expense. We applied this standard retrospectively in the period of adoption. The table below presents the impact of adoption on our results of operations: Three Months Ended March 31, 2017 As Reported Impact of Adoption Upon Adoption Cost of goods sold $ 218.1 $ (0.8 ) $ 217.3 Selling, general and administrative expenses 56.7 (0.3 ) 56.4 Operating (loss) income (9.6 ) 1.1 (8.5 ) Other expense, net (0.2 ) 1.1 0.9 ASU 2017-07 does not impact our financial condition or cash flows. On January 1, 2018, we early adopted ASU 2017-12, “Targeted Improvements to Accounting for Hedging Activities.” The guidance eliminates the requirement to separately measure and report hedge ineffectiveness and it requires the presentation of all items that affect earnings in the same income statement line as the hedged item. This standard did not have a material impact on our financial condition, results of operations or cash flows. On January 1, 2018, we early adopted ASU 2018-02, “Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income.” The guidance permits entities to reclassify tax effects stranded in AOCI as a result of tax reform to retained earnings. We applied this standard in the period of adoption and we reclassified $12.6 million from accumulated other comprehensive (loss) into accumulated deficit. There will be no impact on results of operations or cash flows. Recently Issued Accounting Standards In February 2016, the FASB issued ASU 2016-02, "Leases." The guidance amends accounting for leases, most notably by requiring a lessee to recognize the assets and liabilities that arise from a lease agreement. Specifically, this new guidance will require lessees to recognize a liability to make lease payments and a right-of-use asset representing its right to use the underlying asset for the lease term, with limited exceptions. This new guidance is effective for annual reporting periods beginning after December 15, 2018 and must be adopted under a modified retrospective basis. We currently expect that most of our operating lease commitments will be subject to the new standard and recognized as right-of-use assets and operating lease liabilities upon our adoption of ASU 2016-02, which will increase our total assets and total liabilities that we report relative to such amounts prior to adoption. During the first quarter of 2018, we focused on gathering and validating our lease agreement population.

Business and Basis of Present23

Business and Basis of Presentation (Tables)	3 Months Ended
	Mar. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accounting Changes	The table below presents the impact of adoption on our results of operations: Three Months Ended March 31, 2017 As Reported Impact of Adoption Upon Adoption Cost of goods sold $ 218.1 $ (0.8 ) $ 217.3 Selling, general and administrative expenses 56.7 (0.3 ) 56.4 Operating (loss) income (9.6 ) 1.1 (8.5 ) Other expense, net (0.2 ) 1.1 0.9

Segment Information (Tables)

Segment Information (Tables)	3 Months Ended
	Mar. 31, 2018
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]	The following reconciles our total operating (loss) to (loss) before income taxes, which are only measured and managed on a combined basis: Three Months Ended 2018 2017 Operating (loss) $ (8.9 ) $ (8.5 ) Interest expense 0.9 0.5 Other expense, net 0.6 0.9 (Loss) before income taxes $ (10.4 ) $ (9.9 )
Schedule of Segment Reporting Information, by Segment	The following tables summarize segment performance: Three Months Ended 2018 2017 Net sales to external customers Resilient Flooring $ 163.5 $ 160.5 Wood Flooring 94.4 104.7 Total net sales to external customers $ 257.9 $ 265.2 Operating (loss) Resilient Flooring $ (3.8 ) $ (4.0 ) Wood Flooring (5.1 ) (4.5 ) Total operating (loss) $ (8.9 ) $ (8.5 ) The following table summarizes segment assets: March 31, 2018 December 31, 2017 Assets Resilient Flooring $ 560.0 $ 547.6 Wood Flooring 280.5 286.3 Unallocated 32.6 45.6 Total assets $ 873.1 $ 879.5

Revenue (Tables)

Revenue (Tables)	3 Months Ended
	Mar. 31, 2018
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	The following table presents our revenues disaggregated by geographic area based upon the location of the customer. Three Months Ended March 31, 2018 Net trade sales United States $ 219.4 Canada 16.3 Other 22.2 Total net trade sales $ 257.9

Plant Closure Expenses (Tables)

Plant Closure Expenses (Tables)	3 Months Ended
	Mar. 31, 2018
Restructuring and Related Activities [Abstract]
Schedule of Closure-Related Expenses	The following table details expenses related to the Wood Plant Closures: Three Months Ended March 31, 2018 Cash expenses Decommissioning costs $ 0.8 Contract termination costs 0.3 Total $ 1.1

Income Taxes (Tables)

Income Taxes (Tables)	3 Months Ended
	Mar. 31, 2018
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	Three Months Ended 2018 2017 (Loss) before income taxes $ (10.4 ) $ (9.9 ) Income tax (benefit) — (2.1 ) Effective tax rate — % 21.2 %

Earnings Per Share of Common 28

Earnings Per Share of Common Stock (Tables)	3 Months Ended
	Mar. 31, 2018
Earnings Per Share [Abstract]
Schedule of Earnings Per Share	The table below shows a reconciliation of the numerator and denominator for basic and diluted (loss) per share calculations for the periods indicated. Three Months Ended 2018 2017 Numerator Net (loss) $ (10.4 ) $ (7.8 ) Denominator Weighted average number of common shares outstanding 25,737,801 27,923,001 Weighted average number of vested shares not yet issued 162,818 93,595 Weighted average number of common shares outstanding - Basic 25,900,619 28,016,596 Dilutive stock-based compensation awards outstanding — — Weighted average number of common shares outstanding - Diluted 25,900,619 28,016,596
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	The following awards were excluded from the computation of diluted (loss) earnings per share: Three Months Ended March 31, 2018 2017 Potentially dilutive common shares excluded from diluted computation, as inclusion would be anti-dilutive 926,918 842,901 Performance awards excluded from diluted computation, as performance conditions not met 942,863 798,972

Accounts and Notes Receivable (

Accounts and Notes Receivable (Tables)	3 Months Ended
	Mar. 31, 2018
Receivables [Abstract]
Schedule of Accounts and Notes Receivable	The following table presents accounts and note receivables, net of allowances: March 31, 2018 December 31, 2017 Customer receivables $ 100.3 $ 90.8 Miscellaneous receivables 5.0 4.0 Less: allowance for product claims, discounts, returns and losses (18.3 ) (15.1 ) Total $ 87.0 $ 79.7
Summary of Product Claim Accrual	The following table summarizes the activity for the allowance for product claims: Three Months Ended March 31, 2018 2017 Balance as of January 1, $ (7.7 ) $ (7.5 ) Cumulative effect of adoption of new revenue recognition standard as of January 1 (2.8 ) — Reductions for payments 3.1 2.9 Current year claim accruals (1.9 ) (3.4 ) Balance as of March 31, $ (9.3 ) $ (8.0 )

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Mar. 31, 2018
Inventory Disclosure [Abstract]
Schedule of Inventory	The following table presents details related to our inventories, net: March 31, 2018 December 31, 2017 Finished goods $ 147.3 $ 145.3 Goods in process 14.2 14.2 Raw materials and supplies 74.1 76.5 Total $ 235.6 $ 236.0

Accounts Payable and Accrued 31

Accounts Payable and Accrued Expenses (Tables)	3 Months Ended
	Mar. 31, 2018
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Expenses	The following table details amounts related to our accounts payable and accrued expenses: March 31, 2018 December 31, 2017 Payables, trade and other $ 114.8 $ 115.8 Employment costs 18.2 16.5 Other accrued expenses 15.9 17.9 Total $ 148.9 $ 150.2

Pension and Other Postretirem32

Pension and Other Postretirement Benefit Programs (Tables)	3 Months Ended
	Mar. 31, 2018
Retirement Benefits [Abstract]
Summary of Pension and Post Retirement Expenses	The following table summarizes our pension and postretirement expense: Three Months Ended 2018 2017 Defined-benefit pension, U.S. Service cost $ 0.9 $ 1.4 Interest cost 3.7 3.9 Expected return on plan assets (5.6 ) (5.6 ) Amortization of prior service cost — 0.1 Amortization of net actuarial loss 2.7 2.5 Total, defined benefit pension, U.S. $ 1.7 $ 2.3 Defined-benefit pension, Canada Interest cost $ 0.1 $ 0.2 Expected return on plan assets (0.2 ) (0.2 ) Amortization of net actuarial loss 0.1 — Total, defined-benefit pension, Canada $ — $ — Defined-benefit postretirement, U.S. Service cost $ 0.1 $ 0.1 Interest cost 0.6 0.8 Amortization of net actuarial gains (0.6 ) (0.6 ) Total, defined-benefit postretirement, U.S. $ 0.1 $ 0.3

Accumulated Other Comprehensi33

Accumulated Other Comprehensive Income (Loss) (Tables)	3 Months Ended
	Mar. 31, 2018
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	The following table summarizes the activity, by component, related to the change in AOCI. Foreign Currency Translation Adjustments Derivative Adjustments Pension and Postretirement Adjustments Total Accumulated Other Comprehensive (Loss) Income Balance, December 31, 2017 $ 7.7 $ (1.0 ) $ (59.2 ) $ (52.5 ) Cumulative effect of adoption of ASU 2018-02 as of January 1 — 0.1 (12.7 ) (12.6 ) Other comprehensive income (loss) before reclassifications, net of tax impact of $ — , ($0.1), $ —, and ($0.1) 4.7 0.4 (0.1 ) 5.0 Amounts reclassified from accumulated other comprehensive income — 0.4 2.2 2.6 Net current period other comprehensive income 4.7 0.8 2.1 7.6 Balance, March 31, 2018 $ 12.4 $ (0.1 ) $ (69.8 ) $ (57.5 ) Balance, December 31, 2016 0.5 0.5 (60.8 ) (59.8 ) Other comprehensive income (loss) before reclassifications, net of tax impact of $ — , $0.3, $0.2, and $0.5 1.5 (0.5 ) (0.1 ) 0.9 Amounts reclassified from accumulated other comprehensive income — 0.1 1.3 1.4 Net current period other comprehensive income (loss) 1.5 (0.4 ) 1.2 2.3 Balance, March 31, 2017 $ 2.0 $ 0.1 $ (59.6 ) $ (57.5 )
Reclassification out of Accumulated Other Comprehensive Income	The amounts reclassified from AOCI and the affected line item of the Condensed Consolidated Statements of Operations are presented in the table below. Three Months Ended 2018 2017 Affected Line Item Derivative adjustments Foreign exchange contracts - purchases $ 0.2 $ — Cost of goods sold Foreign exchange contracts - sales 0.3 0.1 Net sales Total expense before tax 0.5 0.1 Tax impact (0.1 ) — Income tax (benefit) Total expense, net of tax 0.4 0.1 Pension and postretirement adjustments Prior service cost amortization — 0.1 Other expense, net Amortization of net actuarial loss 2.2 1.9 Other expense, net Total expense before tax 2.2 2.0 Tax impact — (0.7 ) Income tax (benefit) Total expense, net of tax 2.2 1.3 Total reclassifications for the period $ 2.6 $ 1.4

Business and Basis of Present34

Business and Basis of Presentation - Narrative (Details) $ in Millions	Jan. 01, 2018USD ($)	Mar. 31, 2018USD ($)	Mar. 31, 2017USD ($)	Dec. 31, 2017USD ($)	Apr. 01, 2016Company
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of companies following business separation | Company					2
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cost of goods sold	$ 217.3	$ 218.6	$ 217.3
Income tax (benefit)		0	(2.1)
Net (loss)		(10.4)	(7.8)
Additional Paid in Capital		674.1		$ 674.2
Increase to accumulated deficit		33.7		31.8
Increase to prepaid expenses and other current assets		34.1		31.8
Decrease to accounts receivable		87		$ 79.7
Decrease in revenue if Topic 606 was not adopted		(257.9)	(265.2)
Cumulative effect of adoption of ASU 2018-02 as of January 1		0
As Reported
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cost of goods sold			218.1
Wood Flooring
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Decrease in revenue if Topic 606 was not adopted		$ (94.4)	$ (104.7)
Accounting Standards Update 2018-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect of adoption of ASU 2018-02 as of January 1	12.6
Difference between Revenue Guidance in Effect before and after Topic 606 | Accounting Standards Update 2014-09 | Impact of Adoption
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Increase to accumulated deficit	4.1
Increase to prepaid expenses and other current assets	0.4
Decrease to accounts receivable	$ (4.5)

Business and Basis of Present35

Business and Basis of Presentation Business and Basis of Presentation - Effect of Change in Accounting Principle (Details) - USD ($) $ in Millions	Jan. 01, 2018	Mar. 31, 2018	Mar. 31, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cost of goods sold	$ 217.3	$ 218.6	$ 217.3
Selling, general and administrative expenses	56.4	48.2	56.4
Operating (loss)	(8.5)	(8.9)	(8.5)
Other expense, net	$ 0.9	$ 0.6	0.9
As Reported
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cost of goods sold			218.1
Selling, general and administrative expenses			56.7
Operating (loss)			(9.6)
Other expense, net			(0.2)
Accounting Standards Update 2017-07 | Impact of Adoption
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cost of goods sold			(0.8)
Selling, general and administrative expenses			(0.3)
Operating (loss)			1.1
Other expense, net			$ 1.1

Segment Information (Details)

Segment Information (Details) - USD ($) $ in Millions	Jan. 01, 2018	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Segment Reporting Information [Line Items]
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]		The following reconciles our total operating (loss) to (loss) before income taxes, which are only measured and managed on a combined basis: Three Months Ended 2018 2017 Operating (loss) $ (8.9 ) $ (8.5 ) Interest expense 0.9 0.5 Other expense, net 0.6 0.9 (Loss) before income taxes $ (10.4 ) $ (9.9 )
Other Nonoperating Income (Expense)	$ (0.9)	$ (0.6)	$ (0.9)
Net sales		257.9	265.2
Operating (loss)	$ (8.5)	(8.9)	(8.5)
Interest expense		0.9	0.5
Assets		873.1		$ 879.5
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest		(10.4)	(9.9)
Unallocated
Segment Reporting Information [Line Items]
Assets		32.6		45.6
Resilient Flooring
Segment Reporting Information [Line Items]
Net sales		163.5	160.5
Operating (loss)		(3.8)	(4)
Resilient Flooring | Operating segment
Segment Reporting Information [Line Items]
Assets		560		547.6
Wood Flooring
Segment Reporting Information [Line Items]
Net sales		94.4	104.7
Operating (loss)		(5.1)	$ (4.5)
Wood Flooring | Operating segment
Segment Reporting Information [Line Items]
Assets		$ 280.5		$ 286.3

Revenue (Details)

Revenue (Details) $ in Millions	3 Months Ended
	Mar. 31, 2018USD ($)
Disaggregation of Revenue [Line Items]
Net trade sales	$ 257.9
United States
Disaggregation of Revenue [Line Items]
Net trade sales	219.4
Canada
Disaggregation of Revenue [Line Items]
Net trade sales	16.3
Other
Disaggregation of Revenue [Line Items]
Net trade sales	$ 22.2

Plant Closure Expenses (Details

Plant Closure Expenses (Details) $ in Millions	3 Months Ended			9 Months Ended
	Mar. 31, 2018USD ($)position	Dec. 31, 2017employee	Sep. 30, 2017manufacturing_facility	Sep. 30, 2017position
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of positions eliminated | position	70			40
Estimated pre-tax charges closure-related expenses | $	$ 1.3
Wood Flooring
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of manufacturing facilities ceasing operations | manufacturing_facility			2
Number of positions eliminated | employee		300

Plant Closure Expenses - Schedu

Plant Closure Expenses - Schedule of Closure-Related Expenses (Details) $ in Millions	3 Months Ended
	Mar. 31, 2018USD ($)
Restructuring Cost and Reserve [Line Items]
Cash expenses	$ 1.1
Decommissioning costs
Restructuring Cost and Reserve [Line Items]
Cash expenses	0.8
Contract termination costs
Restructuring Cost and Reserve [Line Items]
Cash expenses	$ 0.3

Severance Expense (Details)

Severance Expense (Details) $ in Millions	3 Months Ended		9 Months Ended
	Mar. 31, 2018USD ($)position	Dec. 31, 2017employee	Sep. 30, 2017USD ($)position
Restructuring Cost and Reserve [Line Items]
Number of positions eliminated | position	70		40
Wood Flooring
Restructuring Cost and Reserve [Line Items]
Number of positions eliminated | employee		300
Selling, general and administrative expenses
Restructuring Cost and Reserve [Line Items]
Severance expenses	$ 3.1		$ 4.6
Selling, general and administrative expenses | Resilient Flooring
Restructuring Cost and Reserve [Line Items]
Severance expenses	1.9		2.7
Selling, general and administrative expenses | Wood Flooring
Restructuring Cost and Reserve [Line Items]
Severance expenses	$ 1.2		$ 1.9

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Income Tax Disclosure [Abstract]
(Loss) before income taxes	$ (10.4)	$ (9.9)
Income tax (benefit)	$ 0	$ (2.1)
Effective tax rate	0.00%	21.20%

Earnings Per Share of Common 42

Earnings Per Share of Common Stock (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Numerator
Net (Loss)	$ (10.4)	$ (7.8)
Denominator
Weighted average number of common shares outstanding (in shares)	25,737,801	27,923,001
Weighted average number of vested shares not yet issued (in shares)	162,818	93,595
Weighted average number of common shares outstanding - Basic (in shares)	25,900,619	28,016,596
Dilutive stock-based compensation awards outstanding (in shares)	0	0
Weighted average number of common shares outstanding - Diluted (in shares)	25,900,619	28,016,596
Stock compensation performance awards
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Securities excluded from computation of earnings per share (in shares)	926,918	842,901
Performance awards
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Securities excluded from computation of earnings per share (in shares)	942,863	798,972

Accounts and Notes Receivable -

Accounts and Notes Receivable - Receivables Net of Allowances (Details) - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017
Receivables [Abstract]
Customer receivables	$ 100.3	$ 90.8
Miscellaneous receivables	5	4
Less: allowance for product claims, discounts, and losses	(18.3)	(15.1)
Accounts and notes receivable, net	$ 87	$ 79.7

Accounts and Notes Receivable44

Accounts and Notes Receivable - Product Warranties (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Movement in Standard and Extended Product Warranty Accrual, Increase (Decrease) [Roll Forward]
Balance as of January 1,	$ (7.7)	$ (7.5)
Cumulative effect of adoption of new revenue recognition standard as of January 1	(2.8)	0
Reductions for payments	3.1	2.9
Current year claim accruals	(1.9)	(3.4)
Balance as of March 31,	$ (9.3)	$ (8)

Inventories (Details)

Inventories (Details) - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017
Inventory Disclosure [Abstract]
Finished goods	$ 147.3	$ 145.3
Goods in process	14.2	14.2
Raw materials and supplies	74.1	76.5
Total	$ 235.6	$ 236

Accounts Payable and Accrued 46

Accounts Payable and Accrued Expenses (Details) - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017
Accounts Payable and Accrued Liabilities, Current [Abstract]
Payables, trade and other	$ 114.8	$ 115.8
Employment costs	18.2	16.5
Other accrued expenses	15.9	17.9
Total	$ 148.9	$ 150.2

Pension and Other Postretirem47

Pension and Other Postretirement Benefit Programs (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Domestic Plan | Pension Plan
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	$ 0.9	$ 1.4
Interest cost	3.7	3.9
Expected return on plan assets	(5.6)	(5.6)
Amortization of prior service cost	0	0.1
Amortization of net actuarial loss (gains)	2.7	2.5
Net benefit cost	1.7	2.3
Domestic Plan | Other Postretirement Benefits Plan
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	0.1	0.1
Interest cost	0.6	0.8
Amortization of net actuarial loss (gains)	(0.6)	(0.6)
Net benefit cost	0.1	0.3
Foreign Plan | Pension Plan
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Interest cost	0.1	0.2
Expected return on plan assets	(0.2)	(0.2)
Amortization of net actuarial loss (gains)	0.1	0
Net benefit cost	$ 0	$ 0

Common Stock Repurchase Plan (D

Common Stock Repurchase Plan (Details) - The Program - Common Stock - USD ($) $ / shares in Units, $ in Millions	3 Months Ended	13 Months Ended
	Mar. 31, 2018	Mar. 31, 2018	Mar. 06, 2017
Class of Stock [Line Items]
Stock repurchase program, authorized amount			$ 50
Common stock repurchased (in shares)	69,000	2,500,000
Common stock repurchased, value	$ 1	$ 41
Common stock repurchased (in dollars per share)	$ 14.20	$ 16.23

Accumulated Other Comprehensi49

Accumulated Other Comprehensive Income (Loss) - Components of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017	Mar. 31, 2017	Dec. 31, 2016
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stockholders' equity	$ 543	$ 550	$ 612.9	$ 623.5
Foreign currency translation adjustments
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stockholders' equity	12.4	7.7	2	0.5
Derivative (loss) gain, net
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stockholders' equity	(0.1)	(1)	0.1	0.5
Pension and postretirement adjustments
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stockholders' equity	(69.8)	(59.2)	(59.6)	(60.8)
Accumulated Other Comprehensive (Loss)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stockholders' equity	$ (57.5)	$ (52.5)	$ (57.5)	$ (59.8)

Accumulated Other Comprehensi50

Accumulated Other Comprehensive Income (Loss) - Schedule of Accumulated Other Comprehensive Income Activity (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	$ 550	$ 623.5	$ 623.5
Cumulative effect of adoption of ASU 2018-02 as of January 1	0
Total other comprehensive income	7.6	2.3
Ending balance	543	612.9	550
Foreign Currency Translation Adjustments
Accumulated Other Comprehensive Income (Loss) [Line Items]
AOCI Tax, Attributable to Parent	0	0
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	7.7	0.5	0.5
Cumulative effect of adoption of ASU 2018-02 as of January 1			0
Other comprehensive income (loss) before reclassifications, net of tax impact of $ — , ($0.1), $ —, and ($0.1)	4.7	1.5
Amounts reclassified from accumulated other comprehensive income	0	0
Total other comprehensive income	4.7	1.5
Ending balance	12.4	2	7.7
Derivative Adjustments
Accumulated Other Comprehensive Income (Loss) [Line Items]
AOCI Tax, Attributable to Parent	(0.1)	0.3
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(1)	0.5	0.5
Cumulative effect of adoption of ASU 2018-02 as of January 1			0.1
Other comprehensive income (loss) before reclassifications, net of tax impact of $ — , ($0.1), $ —, and ($0.1)	0.4	(0.5)
Amounts reclassified from accumulated other comprehensive income	0.4	0.1
Total other comprehensive income	0.8	(0.4)
Ending balance	(0.1)	0.1	(1)
Pension and Postretirement Adjustments
Accumulated Other Comprehensive Income (Loss) [Line Items]
AOCI Tax, Attributable to Parent	0	0.2
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(59.2)	(60.8)	(60.8)
Cumulative effect of adoption of ASU 2018-02 as of January 1			(12.7)
Other comprehensive income (loss) before reclassifications, net of tax impact of $ — , ($0.1), $ —, and ($0.1)	(0.1)	(0.1)
Amounts reclassified from accumulated other comprehensive income	2.2	1.3
Total other comprehensive income	2.1	1.2
Ending balance	(69.8)	(59.6)	(59.2)
Total Accumulated Other Comprehensive (Loss) Income
Accumulated Other Comprehensive Income (Loss) [Line Items]
AOCI Tax, Attributable to Parent	(0.1)	0.5
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(52.5)	(59.8)	(59.8)
Cumulative effect of adoption of ASU 2018-02 as of January 1	(12.6)		(12.6)
Other comprehensive income (loss) before reclassifications, net of tax impact of $ — , ($0.1), $ —, and ($0.1)	5	0.9
Amounts reclassified from accumulated other comprehensive income	2.6	1.4
Total other comprehensive income	7.6	2.3
Ending balance	$ (57.5)	$ (57.5)	$ (52.5)

Accumulated Other Comprehensi51

Accumulated Other Comprehensive Income (Loss) - Schedule of Reclassifications Out of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Millions	Jan. 01, 2018	Mar. 31, 2018	Mar. 31, 2017
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Cost of goods sold	$ 217.3	$ 218.6	$ 217.3
Net sales		(257.9)	(265.2)
Total expense before tax		10.4	9.9
Tax impact		0	(2.1)
Total expense, net of tax		10.4	7.8
Selling, general and administrative expenses	$ 56.4	48.2	56.4
Reclassification out of accumulated other comprehensive income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Total reclassifications for the period		2.6	1.4
Derivative Adjustments
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Total reclassifications for the period		(0.4)	(0.1)
Derivative Adjustments | Reclassification out of accumulated other comprehensive income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Total expense before tax		(0.5)	(0.1)
Tax impact		(0.1)	0
Total expense, net of tax		(0.4)	(0.1)
Derivative Adjustments | Reclassification out of accumulated other comprehensive income | Purchases | Foreign exchange contracts
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Cost of goods sold		0.2	0
Derivative Adjustments | Reclassification out of accumulated other comprehensive income | Sales | Foreign exchange contracts
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net sales		0.3	0.1
Prior service cost amortization | Reclassification out of accumulated other comprehensive income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other expense, net		0	0.1
Amortization of net actuarial loss | Reclassification out of accumulated other comprehensive income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other expense, net		2.2	1.9
Pension and Postretirement Adjustments
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Total reclassifications for the period		(2.2)	(1.3)
Pension and Postretirement Adjustments | Reclassification out of accumulated other comprehensive income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Total expense before tax		(2.2)	(2)
Tax impact		0	0.7
Total expense, net of tax		$ (2.2)	$ (1.3)

Litigation and Related Matters

Litigation and Related Matters (Details) - USD ($) $ in Millions	May 15, 2017	Jul. 13, 2016	May 16, 2016	Jul. 06, 2015	Jul. 31, 2015	Jun. 30, 2018	Dec. 31, 2013	Mar. 31, 2018	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Environmental liabilities								$ 0	$ 0
Armstrong Kushan, multilayered wood flooring imports from China
Loss Contingencies [Line Items]
Countervailing duties rate							0.98%
Antidumping duties rate				3.31%			0.00%
Armstrong Kushan, multi-layered wood flooring imports from China, second administrative review
Loss Contingencies [Line Items]
Countervailing duties rate					0.99%
Antidumping duties rate					13.74%
Armstrong Kushan, multi-layered wood flooring imports from China, second administrative review | Accounts payable and accrued expenses
Loss Contingencies [Line Items]
Estimated litigation liability								4.8
Armstrong Kushan, multi-layered wood flooring imports from China, third administrative review
Loss Contingencies [Line Items]
Countervailing duties rate			1.38%
Antidumping duties rate		17.37%
Armstrong Kushan, multi-layered wood flooring imports from China, third administrative review | Accounts payable and accrued expenses
Loss Contingencies [Line Items]
Estimated litigation liability								$ 6
Armstrong Kushan, multi-layered wood flooring imports from China, fourth administrative review
Loss Contingencies [Line Items]
Countervailing duties rate	1.06%
Scenario, Forecast | Armstrong Kushan, multi-layered wood flooring imports from China, fourth administrative review
Loss Contingencies [Line Items]
Countervailing duties rate						0.89%
Antidumping duties rate						0.00%