MillerKnoll (MLKN) 10-Q 6 Apr 16 2016 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Feb. 27, 2016	Apr. 04, 2016
Document Entity Information [Abstract]
Entity Registrant Name	MILLER HERMAN INC
Entity Central Index Key	66,382
Document Type	10-Q
Document Period End Date	Feb. 27, 2016
Amendment Flag	false
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--05-28
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		59,908,233

Condensed Consolidated Statemen

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Feb. 27, 2016	Feb. 28, 2015	Feb. 27, 2016	Feb. 28, 2015
Income Statement [Abstract]
Net sales	$ 536.5	$ 516.4	$ 1,682.3	$ 1,591.5
Cost of sales	328.7	325.9	1,033.3	1,009.7
Gross margin	207.8	190.5	649	581.8
Operating expenses:
Selling, general, and administrative	143.6	133	436.4	400.8
Restructuring expenses	0	1.9	0	1.9
Design and research	19.9	18.2	57.7	52.8
Total operating expenses	163.5	153.1	494.1	455.5
Operating earnings	44.3	37.4	154.9	126.3
Other expenses:
Interest expense	3.8	4.4	11.6	13.7
Other, net	0.6	1	0.7	1.1
Earnings before income taxes and equity income	39.9	32	142.6	111.5
Income tax expense	11.9	10.8	46.1	37.3
Equity earnings from nonconsolidated affiliates, net of tax	0.2	0	0.4	0.1
Net earnings	28.2	21.2	96.9	74.3
Net earnings attributable to noncontrolling interests	0.3	0.2	0.8	0.2
Net earnings attributable to Herman Miller, Inc.	$ 27.9	$ 21	$ 96.1	$ 74.1
Earnings per share — basic	$ 0.46	$ 0.35	$ 1.61	$ 1.25
Earnings per share — diluted	0.46	0.35	1.59	1.23
Dividends declared, per share	$ 0.148	$ 0.140	$ 0.443	$ 0.420
Other comprehensive loss, net of tax
Foreign currency translation adjustments	$ (6)	$ (3.6)	$ (10.5)	$ (9.5)
Pension and post-retirement liability adjustments	0.6	0.3	2	1.2
Other comprehensive loss	(5.4)	(3.3)	(8.5)	(8.3)
Comprehensive income	22.8	17.9	88.4	66
Comprehensive income attributable to noncontrolling interests	0.3	0.2	0.8	0.2
Comprehensive income attributable to Herman Miller, Inc.	$ 22.5	$ 17.7	$ 87.6	$ 65.8

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Millions	Feb. 27, 2016	May. 30, 2015
Current Assets:
Cash and cash equivalents	$ 55.3	$ 63.7
Marketable securities	7.3	5.7
Accounts and notes receivable, net	183.9	189.6
Inventories, net	135.3	129.6
Prepaid expenses and other	53.6	74.9
Total current assets	435.4	463.5
Property and equipment, at cost	908.2	868.6
Less — accumulated depreciation	(642.8)	(619.1)
Net property and equipment	265.4	249.5
Goodwill	305.6	303.1
Indefinite-lived intangibles	85.2	85.2
Other amortizable intangibles, net	52.1	52.3
Other noncurrent assets	44.9	39.1
Total Assets	1,188.6	1,192.7
Current Liabilities:
Accounts payable	143.5	164.7
Accrued compensation and benefits	88.1	66.6
Accrued warranty	41.6	39.3
Other accrued liabilities	86.4	92.8
Total current liabilities	359.6	363.4
Long-term debt	240.2	289.8
Pension and post-retirement benefits	23.8	27.8
Other liabilities	44.6	61
Total Liabilities	668.2	742
Redeemable noncontrolling interests	27.6	30.4
Stockholders' Equity:
Preferred stock, no par value (10,000,000 shares authorized, none issued)	0	0
Common stock, $0.20 par value (240,000,000 shares authorized, 59,888,961 and 59,694,611 shares issued and outstanding in 2016 and 2015, respectively)	12	11.9
Additional paid-in capital	142.8	135.1
Retained earnings	403	330.2
Accumulated other comprehensive loss	(64.7)	(56.2)
Key executive deferred compensation plans	(1.1)	(1.2)
Herman Miller, Inc. Stockholders' Equity	492	419.8
Noncontrolling Interests	0.8	0.5
Total Stockholders' Equity	492.8	420.3
Total Liabilities, Redeemable Noncontrolling Interests, and Stockholders' Equity	$ 1,188.6	$ 1,192.7

Condensed Consolidated Balance4

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Feb. 27, 2016	May. 30, 2015
Statement of Financial Position [Abstract]
Preferred stock Value	$ 0	$ 0
Preferred stock Shares Authorized	10,000,000	10,000,000
Preferred stock Shares Issued	0	0
Common Stock Par Value	$ 0.20	$ 0.20
Common stock Shares Authorized	240,000,000	240,000,000
Common Stock, Shares, Outstanding	59,888,961	59,694,611

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Millions	9 Months Ended
	Feb. 27, 2016	Feb. 28, 2015
Statement of Cash Flows [Abstract]
Net earnings	$ 96.9	$ 74.3
Adjustments to reconcile net earnings to net cash provided by operating activities:
Depreciation and amortization	39.9	38.6
Stock-based compensation	9.3	8.1
Excess tax benefits from stock-based compensation	(1.1)	(0.7)
Pension and post-retirement expenses	1.1	0.7
Deferred taxes	(2.1)	(2.5)
Restructuring expenses	0	1.9
Other, net	1.7	0.7
Increase in current assets	(26)	3.2
Increase in current liabilities	(0.1)	(13.6)
Increase in non-current liabilities	6.3	(0.9)
Net Cash Provided by Operating Activities	125.9	109.8
Cash Flows from Investing Activities:
Proceeds from sales of property	3.2	0.3
Marketable securities purchases	7.3	0
Marketable securities sales	5.7	4.6
Acquisitions, net of cash received	(3.6)	(154)
Capital expenditures	(55.2)	(43.2)
Other, net	(0.8)	(8.2)
Net Cash Used in Investing Activities	(58)	(200.5)
Cash Flows from Financing Activities:
Dividends paid	(26)	(24.9)
Proceeds from issuance of long-term debt	615.2	622
Payments of long-term debt	(664.9)	(546)
Common stock issued	6.7	7.2
Common stock repurchased and retired	(8.7)	(3.3)
Excess tax benefits from stock-based compensation	1.1	0.7
Purchase of noncontrolling interests	0	(5.8)
Other, net	0	0.8
Net Cash (Used in) Provided by Financing Activities	(76.6)	50.7
Effect of Exchange Rate Changes on Cash and Cash Equivalents	0.3	0.3
Net Decrease in Cash and Cash Equivalents	(8.4)	(39.7)
Cash and Cash Equivalents, Beginning of Period	63.7	101.5
Cash and Cash Equivalents, End of Period	$ 55.3	$ 61.8

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) $ in Millions	Total	Preferred Stock	Common Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Loss	Key Executive Deferred Compensation	Noncontrolling Interests
Stock Issued During Period, Value, Deferred Compensation Plan							$ 0.5
Stock Issued During Period, Value, Issued for Services				$ 0.4
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income attributable to noncontrolling interests	$ 0.2							$ 0
Noncontrolling interests redemption value adjustment					$ 0
Balance at beginning of year at May. 31, 2014		$ 0	$ 11.9	122.4	269.6	$ (37.9)	(1.7)	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Repurchase and retirement of common stock				(3.3)
Restricted stock units released			0	5.6
Stock-based compensation expense				7.2
Excess tax benefit for stock-based compensation				0.3
Restricted stock units released				0.2
Employee stock purchase plan issuances				1.2
Net income attributable to Herman Miller, Inc.	$ 74.1				74.1
Dividends declared, per share	$ 0.420
Dividends declared on common stock (per share - 2016: $0.443; 2015; $0.420)					(25.2)
Other comprehensive loss	$ (8.3)					(8.3)
Noncontrolling interests related to DWR acquisition								5.8
Purchase of noncontrolling interests								(5.8)
Balance at end of period at Feb. 28, 2015	416.5	0	11.9	133.5	318.5	(46.2)	(1.2)	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Deferred Compensation Arrangement with Individual, Compensation Expense				(0.5)
Stockholders' Equity Attributable to Parent	416.5
Stockholders' Equity Attributable to Parent	419.8
Stock Issued During Period, Value, Deferred Compensation Plan							0.1
Stock Issued During Period, Value, Issued for Services				0.6
Net income attributable to noncontrolling interests	0.8							0.3
Noncontrolling interests redemption value adjustment					3.4
Balance at beginning of year at May. 30, 2015	420.3	0	11.9	135.1	330.2	(56.2)	(1.2)	0.5
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Repurchase and retirement of common stock				(8.7)
Restricted stock units released			0.1	4.6
Stock-based compensation expense				6.8
Excess tax benefit for stock-based compensation				0.5
Restricted stock units released				2.5
Employee stock purchase plan issuances				1.5
Net income attributable to Herman Miller, Inc.	$ 96.1				96.1
Dividends declared, per share	$ 0.443
Dividends declared on common stock (per share - 2016: $0.443; 2015; $0.420)					(26.7)
Other comprehensive loss	$ (8.5)					(8.5)
Noncontrolling interests related to DWR acquisition								0
Purchase of noncontrolling interests								0
Balance at end of period at Feb. 27, 2016	492.8	$ 0	$ 12	142.8	$ 403	$ (64.7)	$ (1.1)	$ 0.8
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Deferred Compensation Arrangement with Individual, Compensation Expense				$ (0.1)
Stockholders' Equity Attributable to Parent	$ 492

Basis of Presentation and Corre

Basis of Presentation and Correction of Immaterial Error	9 Months Ended
	Feb. 27, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure	Basis of Presentation and Correction of Immaterial Error The condensed consolidated financial statements have been prepared by Herman Miller, Inc. (“the company”) in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. Management believes the disclosures made in this document are adequate with respect to interim reporting requirements. The accompanying unaudited condensed consolidated financial statements, taken as a whole, contain all adjustments that are of a normal recurring nature necessary to present fairly the financial position of the company as of February 27, 2016 . Operating results for the nine months ended February 27, 2016 , are not necessarily indicative of the results that may be expected for the year ending May 28, 2016 . It is suggested that these condensed consolidated financial statements be read in conjunction with the financial statements and notes thereto included in the company's annual report on Form 10-K for the year ended May 30, 2015 . In the second quarter of fiscal 2016, the company made an adjustment to correct an immaterial error related to the accrual for product warranties. As a result of this correction, the company adjusted Accrued warranty, Other noncurrent assets (to capture the impact of adjusting deferred taxes), and Retained earnings by $12.5 million , $4.7 million , and $7.8 million , respectively. The adjustment impacts the Condensed Consolidated Balance Sheets as of May 30th, 2015, the Condensed Consolidated Statement of Stockholders’ Equity as of February 28, 2015, Note 12 - Commitments and Contingencies, and Note 17 - Operating Segments. This correction had no impact on earnings or cash flows.

New Accounting Standards

New Accounting Standards	9 Months Ended
	Feb. 27, 2016
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
New Accounting Pronouncements and Changes in Accounting Principles	Recently Issued Accounting Standards Not Yet Adopted Standard Description Effective Date Effect on the Financial Statements or Other Significant Matters Intangibles - Goodwill and Other - Internal-Use Software Customer's Accounting for Fees Paid in a Cloud Computing Arrangement The standard provides guidance regarding whether a cloud computing arrangement includes a software license. The customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If the cloud computing arrangement does not include a software license, the customer should account for the arrangement as a service contract. The updated standard can be applied either prospectively or retrospectively. May 29, 2016 The company is currently evaluating the impact of adopting this guidance. Simplifying the Measurement of Inventory Under the updated standard, an entity should measure inventory that is measured using either the first-in, first-out ("FIFO") or average cost methods at the lower of cost and net realizable value. Net realizable value is the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. The updated standard should be applied prospectively. June 4, 2017 The company is currently evaluating the impact of adopting this guidance. Revenue from Contracts with Customers The standard outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. The core principle of the revenue model is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The standard is designed to create greater comparability for financial statement users across industries and jurisdictions and also requires enhanced disclosures. The standard allows for two adoption methods, a full retrospective or modified retrospective approach. June 3, 2018 The company is currently evaluating the possible adoption methodologies and the implications of adoption on our consolidated financial statements. Leases Under the updated standard a lessee's rights and obligations under most leases, including existing and new arrangements, would be recognized as assets and liabilities, respectively, on the balance sheet. The standard must be adopted under a modified retrospective approach and early adoption is permitted. June 2, 2019 The standard is expected to have a significant impact on our Consolidated Financial Statements, however the company is currently evaluating the impact.

Fiscal Year

Fiscal Year	9 Months Ended
	Feb. 27, 2016
Fiscal Year [Abstract]
Fiscal Year	Fiscal Year The company's fiscal year ends on the Saturday closest to May 31. Fiscal 2016, the year ending May 28, 2016 , and fiscal 2015, the year ended May 30, 2015 , each contain 52 weeks. The third quarters of fiscal 2016 and fiscal 2015 each contained 13 weeks.

Acquisitions

Acquisitions	9 Months Ended
	Feb. 27, 2016
Business Combinations [Abstract]
Acquisitions and Divestitures	Acquisitions George Nelson Bubble Lamp Product Line Acquisition On September 17, 2015, the company acquired certain assets associated with the George Nelson Bubble Lamp product line which together constituted the acquisition of a business. Consideration transferred to acquire the assets consisted of $3.6 million in cash transferred during the second quarter of fiscal 2016 and an additional component of performance-based contingent consideration with a fair value of $2.7 million as of the acquisition date. The assets acquired included an exclusive manufacturing agreement and customer relationships with fair values of $2.5 million and $0.6 million , respectively, each having a useful life of 10 years. The excess of the purchase consideration over the fair value of the net assets acquired was $3.2 million and recognized as goodwill within the Consumer reportable segment. During the second quarter of fiscal 2016, the company finalized the purchase accounting for the acquisition of the George Nelson Bubble Lamp product line. Design Within Reach Acquisition On July 28, 2014, the company acquired the majority of the outstanding equity of Design Within Reach, Inc. ("DWR"), a Stamford, Connecticut based, leading North American marketer and seller of modern furniture, lighting, and accessories primarily serving consumers and design trade professionals. The acquisition of DWR advanced the company's strategy of being both an industry brand and a consumer brand by expanding the company's reach into the consumer sector. The company purchased an ownership interest in DWR equal to approximately 81 percent for $155.2 million in cash. Subsequent to the initial transaction, the company acquired an additional 4 percent of DWR stock from the remaining public shareholders for approximately $5.8 million in cash, all of which was paid during the first and second quarters of fiscal 2015. The remaining 15 percent of DWR stock was contributed by DWR executives into a newly formed consumer facing subsidiary and the company contributed the assets of the existing Herman Miller Consumer business. After these transactions, the redeemable noncontrolling interests in the newly formed subsidiary, known as Herman Miller Consumer Holdings, Inc. ("HMCH"), were approximately 7 percent . The remaining HMCH shareholders have a put option to require the company to purchase their remaining interest over a five-year period from the date of issuance of such shares. As a result, these noncontrolling interests are not included within Stockholders' Equity within the Condensed Consolidated Balance Sheets, but rather, are included within Redeemable noncontrolling interests. DWR acquisition-related expenses were $2.2 million during fiscal 2015. These expenses included legal and professional services fees. The following table summarizes the fair values of the assets acquired and the liabilities assumed from the acquisition. Assets Acquired and Liabilities Assumed on July 28, 2014 (In millions) Fair Value Purchase price $ 155.2 Fair value of the assets acquired: Cash 1.2 Accounts receivable 2.2 Inventory 47.4 Current deferred tax asset 1.5 Other current assets 5.5 Goodwill 75.6 Other intangible assets 68.5 Property 32.0 Other long term assets 2.4 Total assets acquired 236.3 Fair value of liabilities assumed: Accounts payable 20.8 Accrued compensation and benefits 1.6 Other accrued liabilities 12.3 Long term deferred tax liability 14.5 Other long term liabilities 0.4 Total liabilities assumed 49.6 Redeemable noncontrolling interests 25.7 Noncontrolling interests 5.8 Net assets acquired $ 155.2 The goodwill stemming from the transaction in the amount of $75.6 million was recorded as "Goodwill" in the Condensed Consolidated Balance Sheet and allocated to the Consumer reportable segment. The goodwill recognized was attributable primarily to the assembled workforce and expected synergies from DWR and the total amount of this goodwill is not deductible for tax purposes. Other intangible assets acquired as a result of the acquisition of DWR were valued at $68.5 million . These amounts are reflected in the values presented in the following table: Intangible Assets Acquired from the DWR Acquisition (In millions) Fair Value Useful Life Trade Names and Trademarks $ 55.1 Indefinite Exclusive Distribution Agreements 0.2 1.5 years Customer Relationships 12.0 10 - 16 years Product Development Designs 1.2 7 years Total Intangible Assets Acquired $ 68.5

Inventories

Inventories	9 Months Ended
	Feb. 27, 2016
Inventories [Abstract]
Inventory Disclosure	Inventories, net (In millions) February 27, 2016 May 30, 2015 Finished goods $ 108.7 $ 106.5 Raw materials 26.6 23.1 Total $ 135.3 $ 129.6 Inventories are valued at the lower of cost or market and include material, labor, and overhead. The inventories of the majority of domestic manufacturing subsidiaries are valued using the last-in, first-out method ("LIFO"). The inventories of all other subsidiaries are valued using the first-in, first-out method ("FIFO")

Goodwill and Indefinite-lived I

Goodwill and Indefinite-lived Intangibles	9 Months Ended
	Feb. 27, 2016
Goodwill and Indefinite-lived Intangibles [Abstract]
Goodwill and Intangible Assets Disclosure	Goodwill and Indefinite-lived Intangibles Goodwill and other indefinite-lived intangible assets included in the Condensed Consolidated Balance Sheets consisted of the following as of February 27, 2016 and May 30, 2015 : (In millions) Goodwill Indefinite-lived Intangible Assets Total Goodwill and Indefinite-lived Intangible Assets May 30, 2015 $ 303.1 $ 85.2 $ 388.3 Foreign currency translation adjustments (0.7 ) — (0.7 ) Acquisition 3.2 — 3.2 February 27, 2016 $ 305.6 $ 85.2 $ 390.8

Employee Benefit Plans

Employee Benefit Plans	9 Months Ended
	Feb. 27, 2016
Employee Benefit Plans [Abstract]
Pension and Other Postretirement Benefits Disclosure	Employee Benefit Plans Components of Net Periodic Benefit Costs Three Months Ended Nine Months Ended Pension Benefits Pension Benefits (In millions) February 27, 2016 February 28, 2015 February 27, 2016 February 28, 2015 International: Interest cost $ 1.0 $ 1.2 $ 2.9 $ 3.5 Expected return on plan assets (1.4 ) (1.5 ) (4.1 ) (4.5 ) Net amortization loss 0.6 0.5 2.0 1.5 Net periodic benefit cost $ 0.2 $ 0.2 $ 0.8 $ 0.5

Earnings Per Share

Earnings Per Share	9 Months Ended
	Feb. 27, 2016
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share The following table reconciles the numerators and denominators used in the calculations of basic and diluted earnings per share (EPS): Three Months Ended Nine Months Ended February 27, 2016 February 28, 2015 February 27, 2016 February 28, 2015 Numerators : Numerator for both basic and diluted EPS, net earnings attributable to Herman Miller, Inc. - in millions $ 27.9 $ 21.0 $ 96.1 $ 74.1 Denominators : Denominator for basic EPS, weighted-average common shares outstanding 59,885,597 59,550,289 59,837,132 59,430,575 Potentially dilutive shares resulting from stock plans 565,251 547,900 569,544 566,292 Denominator for diluted EPS 60,450,848 60,098,189 60,406,676 59,996,867 Antidilutive equity awards not included in weighted-average common shares - diluted 531,021 676,405 585,770 703,364 The company has certain share-based payment awards that meet the definition of participating securities. The company has evaluated the impact on EPS of all participating securities under the two-class method, noting the impact on EPS was immaterial.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Feb. 27, 2016
Stock-Based Compensation [Abstract]
Stock-Based Compensation	Stock-Based Compensation The following table summarizes the stock-based compensation expense and related income tax effect for the periods indicated: (In millions) Three Months Ended Nine Months Ended February 27, 2016 February 28, 2015 February 27, 2016 February 28, 2015 Stock-based compensation expense $ 2.7 $ 2.4 $ 9.3 $ 8.1 Related income tax effect 1.0 0.8 3.4 2.9 Stock-based compensation expense recognized in the Condensed Consolidated Statements of Comprehensive Income for the three and nine month periods ended February 27, 2016 and February 28, 2015 has been reduced for estimated forfeitures, as it is based on awards ultimately expected to vest. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ. Forfeitures are estimated based on historical experience. For the nine month period ended February 27, 2016 , the company issued 187,829 shares of common stock related to the exercise of stock options, 179,265 shares of common stock related to the vesting of restricted stock units, and 55,825 shares of common stock related to the vesting of performance share units. For the nine month period ended February 28, 2015 , the company issued 258,927 shares of common stock related to the exercise of stock options, 130,144 shares of common stock related to the vesting of restricted stock units, and no shares of common stock related to the vesting of performance share units.

Income Taxes

Income Taxes	9 Months Ended
	Feb. 27, 2016
Income Tax Disclosure [Abstract]
Income Tax Disclosure	Income Taxes The company recognizes interest and penalties related to uncertain tax benefits through income tax expense in its Condensed Consolidated Statement of Comprehensive Income. Interest and penalties recognized in the company's Condensed Consolidated Statement of Comprehensive Income were negligible and $0.2 million during the three month periods ended February 27, 2016 and February 28, 2015 , respectively and were negligible and $0.3 million during the nine month periods ended February 27, 2016 and February 28, 2015 , respectively. The company's recorded liability for potential interest and penalties related to uncertain tax benefits totaled $0.9 million as of both February 27, 2016 and May 30, 2015 . The company had income tax accruals associated with uncertain tax benefits totaling $2.6 million and $1.8 million as of February 27, 2016 and May 30, 2015 , respectively. The company is subject to periodic audits by domestic and foreign tax authorities. Currently, the company is undergoing routine periodic audits in both domestic and foreign tax jurisdictions. It is reasonably possible that the amounts of unrecognized tax benefits could change in the next twelve months as a result of the audits. Tax payments related to these audits, if any, are not expected to be material to the company's Condensed Consolidated Statements of Comprehensive Income. For the majority of tax jurisdictions, the company is no longer subject to state, local, or non-United States income tax examinations by tax authorities for fiscal years before 2012.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Feb. 27, 2016
Fair Value Disclosures [Abstract]
Fair Value and Investment Information	Fair Value Measurements The following describes the methods the company uses to estimate the fair value of financial assets and liabilities, which have not significantly changed in the current period: Available-for-sale securities — The company's available-for-sale marketable securities primarily include exchange traded and fixed income mutual funds, mortgage-backed debt securities, government obligations and corporate debt securities and are recorded at fair value using quoted prices for similar securities. During the third quarter of fiscal 2016, the company adjusted the investment portfolio from individual investments to mutual funds to more broadly diversify the asset base. Deferred compensation plan — The company's deferred compensation plan primarily includes various domestic and international mutual funds that are recorded at fair value using quoted prices for similar securities. Foreign currency exchange contracts — The company's foreign currency exchange contracts are valued using an approach based on foreign currency exchange rates obtained from active markets. The estimated fair value of forward currency exchange contracts is based on month-end spot rates as adjusted by market-based current activity. These forward contracts are not designated as hedging instruments. The following tables set forth financial assets and liabilities measured at fair value in the Condensed Consolidated Balance Sheets and the respective pricing levels to which the fair value measurements are classified within the fair value hierarchy as of February 27, 2016 and May 30, 2015 . (In millions) Fair Value Measurements February 27, 2016 May 30, 2015 Financial Assets Quoted Prices with Other Observable Inputs (Level 2) Quoted Prices with Other Observable Inputs (Level 2) Available-for-sale marketable securities: Asset-backed securities $ — $ 0.2 Corporate securities — 0.6 Mortgage-backed securities — 0.5 Government obligations 0.4 4.4 Mutual funds 6.9 — Foreign currency forward contracts 0.5 0.7 Deferred compensation plan 7.2 7.9 Total $ 15.0 $ 14.3 Financial Liabilities Foreign currency forward contracts $ 0.7 $ 0.2 Total $ 0.7 $ 0.2 The company does not hold any level 3 investments. The following is a summary of the carrying and market values of the company's marketable securities as of the respective dates. February 27, 2016 (In millions) Cost Unrealized Gain Unrealized Loss Market Value Government obligations 0.4 — — 0.4 Mutual funds 6.9 $ — $ — $ 6.9 Total $ 7.3 $ — $ — $ 7.3 May 30, 2015 (In millions) Cost Unrealized Gain Unrealized Loss Market Value Asset-backed securities $ 0.2 $ — $ — $ 0.2 Corporate securities 0.6 — — 0.6 Government obligations 4.4 — — 4.4 Mortgage-backed securities 0.5 — — 0.5 Total $ 5.7 $ — $ — $ 5.7 Adjustments to the fair value of available-for-sale securities are recorded as increases or decreases, net of income taxes, within accumulated other comprehensive loss in stockholders’ equity. The cost of securities sold is based on the specific identification method; realized gains and losses resulting from such sales are included in the Condensed Consolidated Statements of Comprehensive Income within "Other, net". The company reviews its investment portfolio for any unrealized losses that would be deemed other-than-temporary and require the recognition of an impairment loss in earnings. If the cost of an investment exceeds its fair value, the company evaluates, among other factors, general market conditions, the duration and extent to which the fair value is less than its cost, the company's intent to hold the investment, and whether it is more likely than not that the company will be required to sell the investment before recovery of the cost basis. The company also considers the type of security, related industry and sector performance, and published investment ratings. Once a decline in fair value is determined to be other-than-temporary, an impairment charge is recorded and a new cost basis in the investment is established. If conditions within individual markets, industry segments, or macro-economic environments deteriorate, the company could incur future impairments. Maturities of debt securities included in marketable securities as of February 27, 2016 , are as follows: (In millions) Cost Fair Value Due within one year $ 0.4 $ 0.4 Total $ 0.4 $ 0.4 The company views its available-for-sale portfolio as available for use in its current operations. Accordingly, the investments are recorded within Current Assets within the Condensed Consolidated Balance Sheets.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Feb. 27, 2016
Commitments and Contingencies Disclosure [Abstract]
Contingencies And Guarantees Disclosure	Commitments and Contingencies Product Warranties The company provides coverage to the end-user for parts and labor on products sold under its warranty policy and for other product-related matters. The standard length of warranty is twelve years for the majority of products sold; however, this varies depending on the product classification. The company does not sell or otherwise issue warranties or warranty extensions as stand-alone products. Reserves have been established for the various costs associated with the company's warranty program and are included in the Condensed Consolidated Balance Sheets under “Accrued warranty.” General warranty reserves are based on historical claims experience and other currently available information. These reserves are adjusted once an issue is identified and the actual cost of correction becomes known or can be estimated. (In millions) Three Months Ended Nine Months Ended February 27, 2016 February 28, 2015 February 27, 2016 February 28, 2015 Accrual Balance — beginning $ 40.6 $ 38.5 $ 39.3 $ 37.7 Accrual for product-related matters 5.7 5.4 17.9 18.1 Settlements and adjustments (4.7 ) (5.3 ) (15.6 ) (17.2 ) Accrual Balance — ending $ 41.6 $ 38.6 $ 41.6 $ 38.6 Guarantees The company is periodically required to provide performance bonds to do business with certain customers. These arrangements are common and generally have terms ranging between one and three years. The bonds are required to provide assurance to customers that the products and services they have purchased will be installed and/or provided properly and without damage to their facilities. The bonds are provided by various bonding agencies; however, the company is ultimately liable for claims that may occur against them. As of February 27, 2016 , the company had a maximum financial exposure related to performance bonds totaling approximately $7.5 million . The company has no history of claims, nor is it aware of circumstances that would require it to pay, under any of these arrangements. The company also believes that the resolution of any claims that might arise in the future, either individually or in the aggregate, would not materially affect the company's financial statements. Accordingly, no liability has been recorded in respect to these bonds as of either February 27, 2016 or May 30, 2015 . The company has entered into standby letter of credit arrangements for purposes of protecting various insurance companies and lessors against default on insurance premium and lease payments. As of February 27, 2016 , the company had a maximum financial exposure from these standby letters of credit totaling approximately $8.8 million , all of which is considered usage against the company's revolving credit facility. The company has no history of claims, nor is it aware of circumstances that would require it to perform under any of these arrangements, and believes that the resolution of any claims that might arise in the future, either individually or in the aggregate, would not materially affect the company's financial statements. Accordingly, no liability has been recorded in respect of these arrangements as of February 27, 2016 and May 30, 2015 . Contingencies The company is also involved in legal proceedings and litigation arising in the ordinary course of business. In the opinion of management, the outcome of such proceedings and litigation currently pending will not materially affect the company's consolidated financial statements.

Debt

Debt	9 Months Ended
	Feb. 27, 2016
Debt Disclosure [Abstract]
Debt Disclosure	Debt Long-term debt as of February 27, 2016 and May 30, 2015 consisted of the following obligations: (In millions) February 27, 2016 May 30, 2015 Series B senior notes, due January 3, 2018 $ 149.8 $ 149.8 Debt securities, due March 1, 2021 50.0 50.0 Syndicated revolving line of credit, due July 2019 40.4 90.0 Total $ 240.2 $ 289.8 On July 21, 2014, the company entered into a third amendment and restatement of its syndicated revolving line of credit, which provides the company with up to $250 million in revolving variable interest borrowing capacity and includes an "accordion feature" allowing the company to increase, at its option and subject to the approval of the participating banks, the aggregate borrowing capacity of the facility by $125 million . The facility expires in July 2019 and outstanding borrowings bear interest at rates based on the prime rate, federal funds rate, LIBOR, or negotiated rates as outlined in the agreement. Interest is payable periodically throughout the period if borrowings are outstanding. As of February 27, 2016 , the total debt outstanding related to borrowings under this facility was $40.4 million . These borrowings are included within Long-term debt in the Condensed Consolidated Balance Sheet. As of February 27, 2016 , the total usage against the facility was $49.2 million , of which $8.8 million related to outstanding letters of credit. As of May 30, 2015 , total usage against this facility was $98.3 million , $8.3 million of which related to outstanding letters of credit.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	9 Months Ended
	Feb. 27, 2016
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Comprehensive Income (Loss) Note	Accumulated Other Comprehensive Loss The following table provides an analysis of the changes in accumulated other comprehensive loss for the nine months ended February 27, 2016 and February 28, 2015 : Nine Months Ended (In millions) February 27, 2016 February 28, 2015 Cumulative translation adjustments at beginning of period $ (20.8 ) $ (11.1 ) Translation adjustments (10.5 ) (9.5 ) Balance at end of period (31.3 ) (20.6 ) Pension and other post-retirement benefit plans at beginning of period (35.4 ) (26.8 ) Reclassification to earnings - operating expenses (net of tax $(0.6), $(0.3)) 2.0 1.2 Balance at end of period (33.4 ) (25.6 ) Total accumulated other comprehensive loss $ (64.7 ) $ (46.2 )

Restructuring

Restructuring	9 Months Ended
	Feb. 27, 2016
Restructuring and Related Activities [Abstract]
Restructuring and Related Activities Disclosure [Text Block]	Restructuring Activities During the third quarter of fiscal 2015 the company announced restructuring actions involving targeted workforce reductions within the North American segment. These actions resulted in the recognition of restructuring expenses related to severance and outplacement costs totaling $1.9 million during the quarter.

Redeemable Noncontrolling Inter

Redeemable Noncontrolling Interests	9 Months Ended
	Feb. 27, 2016
Redeemable Noncontrolling Interests [Abstract]
Noncontrolling Interest Disclosure [Text Block]	Redeemable Noncontrolling Interests Redeemable noncontrolling interests are reported on the Consolidated Balance Sheets in mezzanine equity in “Redeemable noncontrolling interests.” The company recognizes changes to the redemption value of redeemable noncontrolling interests as they occur and adjusts the carrying value to equal the redemption value at the end of each reporting period. The redemption amounts have been estimated based on the fair value of the subsidiary, determined based on a weighting of the discounted cash flow and market methods. This represents a level 3 fair value measurement. Changes in the company’s Redeemable noncontrolling interests for the nine months ended February 27, 2016 and February 28, 2015 are as follows: Nine Months Ended (In millions) February 27, 2016 February 28, 2015 Beginning Balance $ 30.4 $ — Increase due to business combination — 25.7 Net income attributable to redeemable noncontrolling interests 0.5 0.2 Exercised options — 0.7 Redemption value adjustment (3.4 ) — Other adjustments 0.1 0.9 Ending Balance $ 27.6 $ 27.5

Operating Segments

Operating Segments	9 Months Ended
	Feb. 27, 2016
Segment Reporting, Disclosure of Entity's Reportable Segments [Abstract]
Segment Reporting Disclosure	Operating Segments The company's reportable segments consist of North American Furniture Solutions, ELA ("EMEA, Latin America, and Asia Pacific") Furniture Solutions, Specialty, and Consumer. The North American Furniture Solutions reportable segment includes the operations associated with the design, manufacture, and sale of furniture products for work-related settings, including office, education, and healthcare environments, throughout the United States and Canada. ELA Furniture Solutions includes the operations associated with the design, manufacture, and sale of furniture products, primarily for work-related settings, in the EMEA, Latin America, and Asia-Pacific geographic regions. Specialty includes the operations associated with the design, manufacture, and sale of high-craft furniture products and textiles including Geiger wood products, Maharam textiles, and Herman Miller Collection products. The Consumer segment includes the operations associated with the sale of modern design furnishings and accessories to third party retail distributors, as well as direct-to-consumer sales through eCommerce and DWR studios. The company also reports a “Corporate” category consisting primarily of unallocated corporate expenses including restructuring, impairment, acquisition-related costs, and other unallocated corporate costs. The accounting policies of the reportable operating segments are the same as those of the company. Additionally, the company employs a methodology for allocating corporate costs and assets with the underlying objective of this methodology being to allocate corporate costs according to the relative usage of the underlying resources and to allocate corporate assets according to the relative expected benefit. The company has determined that allocation based on relative net sales is appropriate. The majority of corporate costs are allocated to the operating segments; however, certain costs generally considered the result of isolated business decisions are not subject to allocation and are evaluated separately from the rest of the regular ongoing business operations. For example, restructuring charges that are reflected in operating earnings are allocated to the “Corporate” category. The performance of the operating segments is evaluated by the company's management using various financial measures. The following is a summary of certain key financial measures for the respective fiscal periods indicated. Three Months Ended Nine Months Ended (In millions) February 27, 2016 February 28, 2015 February 27, 2016 February 28, 2015 Net Sales: North American Furniture Solutions $ 312.7 $ 296.0 $ 998.9 $ 932.4 ELA Furniture Solutions 98.9 97.3 302.1 307.0 Specialty 54.7 50.5 170.2 160.5 Consumer 70.2 72.6 211.1 191.6 Corporate — — — — Total $ 536.5 $ 516.4 $ 1,682.3 $ 1,591.5 Operating Earnings (Loss): North American Furniture Solutions $ 30.6 $ 26.7 $ 112.8 $ 95.2 ELA Furniture Solutions 6.8 6.2 20.7 19.7 Specialty 3.4 1.9 11.9 7.6 Consumer 2.8 4.6 9.3 8.4 Corporate 0.7 (2.0 ) 0.2 (4.6 ) Total $ 44.3 $ 37.4 $ 154.9 $ 126.3 (In millions) February 27, 2016 May 30, 2015 Total Assets: North American Furniture Solutions $ 502.4 $ 504.5 ELA Furniture Solutions 225.3 235.4 Specialty 149.6 151.6 Consumer 248.7 231.8 Corporate 62.6 69.4 Total $ 1,188.6 $ 1,192.7

Inventories (Policies)

Inventories (Policies)	9 Months Ended
	Feb. 27, 2016
Inventories [Abstract]
Inventory, Policy	Inventories are valued at the lower of cost or market and include material, labor, and overhead. The inventories of the majority of domestic manufacturing subsidiaries are valued using the last-in, first-out method ("LIFO"). The inventories of all other subsidiaries are valued using the first-in, first-out method ("FIFO")

Fair Value Measurements (Polici

Fair Value Measurements (Policies)	9 Months Ended
	Feb. 27, 2016
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments, Policy	Adjustments to the fair value of available-for-sale securities are recorded as increases or decreases, net of income taxes, within accumulated other comprehensive loss in stockholders’ equity. The cost of securities sold is based on the specific identification method; realized gains and losses resulting from such sales are included in the Condensed Consolidated Statements of Comprehensive Income within "Other, net".

Acquisitions (Tables)

Acquisitions (Tables)	9 Months Ended
	Feb. 27, 2016
Business Combinations [Abstract]
Schedule of Business Acquisitions, by Acquisition	DWR acquisition-related expenses were $2.2 million during fiscal 2015. These expenses included legal and professional services fees. The following table summarizes the fair values of the assets acquired and the liabilities assumed from the acquisition. Assets Acquired and Liabilities Assumed on July 28, 2014 (In millions) Fair Value Purchase price $ 155.2 Fair value of the assets acquired: Cash 1.2 Accounts receivable 2.2 Inventory 47.4 Current deferred tax asset 1.5 Other current assets 5.5 Goodwill 75.6 Other intangible assets 68.5 Property 32.0 Other long term assets 2.4 Total assets acquired 236.3 Fair value of liabilities assumed: Accounts payable 20.8 Accrued compensation and benefits 1.6 Other accrued liabilities 12.3 Long term deferred tax liability 14.5 Other long term liabilities 0.4 Total liabilities assumed 49.6 Redeemable noncontrolling interests 25.7 Noncontrolling interests 5.8 Net assets acquired $ 155.2
Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination	Other intangible assets acquired as a result of the acquisition of DWR were valued at $68.5 million . These amounts are reflected in the values presented in the following table: Intangible Assets Acquired from the DWR Acquisition (In millions) Fair Value Useful Life Trade Names and Trademarks $ 55.1 Indefinite Exclusive Distribution Agreements 0.2 1.5 years Customer Relationships 12.0 10 - 16 years Product Development Designs 1.2 7 years Total Intangible Assets Acquired $ 68.5

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Feb. 27, 2016
Inventories [Abstract]
Schedule of Inventory, Current	(In millions) February 27, 2016 May 30, 2015 Finished goods $ 108.7 $ 106.5 Raw materials 26.6 23.1 Total $ 135.3 $ 129.6

Goodwill and Indefinite-lived28

Goodwill and Indefinite-lived Intangibles (Tables)	9 Months Ended
	Feb. 27, 2016
Goodwill and Indefinite-lived Intangibles [Abstract]
Goodwill and Indefinite-lived Intangibles	Goodwill and other indefinite-lived intangible assets included in the Condensed Consolidated Balance Sheets consisted of the following as of February 27, 2016 and May 30, 2015 : (In millions) Goodwill Indefinite-lived Intangible Assets Total Goodwill and Indefinite-lived Intangible Assets May 30, 2015 $ 303.1 $ 85.2 $ 388.3 Foreign currency translation adjustments (0.7 ) — (0.7 ) Acquisition 3.2 — 3.2 February 27, 2016 $ 305.6 $ 85.2 $ 390.8

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	9 Months Ended
	Feb. 27, 2016
Employee Benefit Plans [Abstract]
Schedule of Defined Benefit Plans Disclosures	Components of Net Periodic Benefit Costs Three Months Ended Nine Months Ended Pension Benefits Pension Benefits (In millions) February 27, 2016 February 28, 2015 February 27, 2016 February 28, 2015 International: Interest cost $ 1.0 $ 1.2 $ 2.9 $ 3.5 Expected return on plan assets (1.4 ) (1.5 ) (4.1 ) (4.5 ) Net amortization loss 0.6 0.5 2.0 1.5 Net periodic benefit cost $ 0.2 $ 0.2 $ 0.8 $ 0.5

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Feb. 27, 2016
Earnings Per Share [Abstract]
Schedule of Calculation of Numerator and Denominator in Earnings Per Share	The following table reconciles the numerators and denominators used in the calculations of basic and diluted earnings per share (EPS): Three Months Ended Nine Months Ended February 27, 2016 February 28, 2015 February 27, 2016 February 28, 2015 Numerators : Numerator for both basic and diluted EPS, net earnings attributable to Herman Miller, Inc. - in millions $ 27.9 $ 21.0 $ 96.1 $ 74.1 Denominators : Denominator for basic EPS, weighted-average common shares outstanding 59,885,597 59,550,289 59,837,132 59,430,575 Potentially dilutive shares resulting from stock plans 565,251 547,900 569,544 566,292 Denominator for diluted EPS 60,450,848 60,098,189 60,406,676 59,996,867 Antidilutive equity awards not included in weighted-average common shares - diluted 531,021 676,405 585,770 703,364

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Feb. 27, 2016
Stock-Based Compensation [Abstract]
Disclosure of Share-based Compensation Arrangements by Share-based Payment Award	The following table summarizes the stock-based compensation expense and related income tax effect for the periods indicated: (In millions) Three Months Ended Nine Months Ended February 27, 2016 February 28, 2015 February 27, 2016 February 28, 2015 Stock-based compensation expense $ 2.7 $ 2.4 $ 9.3 $ 8.1 Related income tax effect 1.0 0.8 3.4 2.9

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Feb. 27, 2016
Fair Value Disclosures [Abstract]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis	The following tables set forth financial assets and liabilities measured at fair value in the Condensed Consolidated Balance Sheets and the respective pricing levels to which the fair value measurements are classified within the fair value hierarchy as of February 27, 2016 and May 30, 2015 . (In millions) Fair Value Measurements February 27, 2016 May 30, 2015 Financial Assets Quoted Prices with Other Observable Inputs (Level 2) Quoted Prices with Other Observable Inputs (Level 2) Available-for-sale marketable securities: Asset-backed securities $ — $ 0.2 Corporate securities — 0.6 Mortgage-backed securities — 0.5 Government obligations 0.4 4.4 Mutual funds 6.9 — Foreign currency forward contracts 0.5 0.7 Deferred compensation plan 7.2 7.9 Total $ 15.0 $ 14.3 Financial Liabilities Foreign currency forward contracts $ 0.7 $ 0.2 Total $ 0.7 $ 0.2
Unrealized Gain (Loss) on Investments	The following is a summary of the carrying and market values of the company's marketable securities as of the respective dates. February 27, 2016 (In millions) Cost Unrealized Gain Unrealized Loss Market Value Government obligations 0.4 — — 0.4 Mutual funds 6.9 $ — $ — $ 6.9 Total $ 7.3 $ — $ — $ 7.3 May 30, 2015 (In millions) Cost Unrealized Gain Unrealized Loss Market Value Asset-backed securities $ 0.2 $ — $ — $ 0.2 Corporate securities 0.6 — — 0.6 Government obligations 4.4 — — 4.4 Mortgage-backed securities 0.5 — — 0.5 Total $ 5.7 $ — $ — $ 5.7
Investments Classified by Contractual Maturity Date	Maturities of debt securities included in marketable securities as of February 27, 2016 , are as follows: (In millions) Cost Fair Value Due within one year $ 0.4 $ 0.4 Total $ 0.4 $ 0.4

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Feb. 27, 2016
Commitments and Contingencies Disclosure [Abstract]
Schedule of Product Warranty Liability	General warranty reserves are based on historical claims experience and other currently available information. These reserves are adjusted once an issue is identified and the actual cost of correction becomes known or can be estimated. (In millions) Three Months Ended Nine Months Ended February 27, 2016 February 28, 2015 February 27, 2016 February 28, 2015 Accrual Balance — beginning $ 40.6 $ 38.5 $ 39.3 $ 37.7 Accrual for product-related matters 5.7 5.4 17.9 18.1 Settlements and adjustments (4.7 ) (5.3 ) (15.6 ) (17.2 ) Accrual Balance — ending $ 41.6 $ 38.6 $ 41.6 $ 38.6

Debt (Tables)

Debt (Tables)	9 Months Ended
	Feb. 27, 2016
Debt Instrument [Line Items]
Schedule of Long-term Debt Instruments	Long-term debt as of February 27, 2016 and May 30, 2015 consisted of the following obligations: (In millions) February 27, 2016 May 30, 2015 Series B senior notes, due January 3, 2018 $ 149.8 $ 149.8 Debt securities, due March 1, 2021 50.0 50.0 Syndicated revolving line of credit, due July 2019 40.4 90.0 Total $ 240.2 $ 289.8

Accumulated Other Comprehensi35

Accumulated Other Comprehensive Loss (Tables)	9 Months Ended
	Feb. 27, 2016
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	The following table provides an analysis of the changes in accumulated other comprehensive loss for the nine months ended February 27, 2016 and February 28, 2015 : Nine Months Ended (In millions) February 27, 2016 February 28, 2015 Cumulative translation adjustments at beginning of period $ (20.8 ) $ (11.1 ) Translation adjustments (10.5 ) (9.5 ) Balance at end of period (31.3 ) (20.6 ) Pension and other post-retirement benefit plans at beginning of period (35.4 ) (26.8 ) Reclassification to earnings - operating expenses (net of tax $(0.6), $(0.3)) 2.0 1.2 Balance at end of period (33.4 ) (25.6 ) Total accumulated other comprehensive loss $ (64.7 ) $ (46.2 )

Redeemable Noncontrolling Int36

Redeemable Noncontrolling Interests (Tables)	9 Months Ended
	Feb. 27, 2016
Redeemable Noncontrolling Interest [Line Items]
Redeemable Noncontrolling Interest	Changes in the company’s Redeemable noncontrolling interests for the nine months ended February 27, 2016 and February 28, 2015 are as follows: Nine Months Ended (In millions) February 27, 2016 February 28, 2015 Beginning Balance $ 30.4 $ — Increase due to business combination — 25.7 Net income attributable to redeemable noncontrolling interests 0.5 0.2 Exercised options — 0.7 Redemption value adjustment (3.4 ) — Other adjustments 0.1 0.9 Ending Balance $ 27.6 $ 27.5

Operating Segments (Tables)

Operating Segments (Tables)	9 Months Ended
	Feb. 27, 2016
Segment Reporting, Disclosure of Entity's Reportable Segments [Abstract]
Schedule of Segment Reporting Information, by Segment	The following is a summary of certain key financial measures for the respective fiscal periods indicated. Three Months Ended Nine Months Ended (In millions) February 27, 2016 February 28, 2015 February 27, 2016 February 28, 2015 Net Sales: North American Furniture Solutions $ 312.7 $ 296.0 $ 998.9 $ 932.4 ELA Furniture Solutions 98.9 97.3 302.1 307.0 Specialty 54.7 50.5 170.2 160.5 Consumer 70.2 72.6 211.1 191.6 Corporate — — — — Total $ 536.5 $ 516.4 $ 1,682.3 $ 1,591.5 Operating Earnings (Loss): North American Furniture Solutions $ 30.6 $ 26.7 $ 112.8 $ 95.2 ELA Furniture Solutions 6.8 6.2 20.7 19.7 Specialty 3.4 1.9 11.9 7.6 Consumer 2.8 4.6 9.3 8.4 Corporate 0.7 (2.0 ) 0.2 (4.6 ) Total $ 44.3 $ 37.4 $ 154.9 $ 126.3 (In millions) February 27, 2016 May 30, 2015 Total Assets: North American Furniture Solutions $ 502.4 $ 504.5 ELA Furniture Solutions 225.3 235.4 Specialty 149.6 151.6 Consumer 248.7 231.8 Corporate 62.6 69.4 Total $ 1,188.6 $ 1,192.7

Basis of Presentation and Cor38

Basis of Presentation and Correction of Immaterial Error (Details) - USD ($) $ in Millions	Feb. 27, 2016	Nov. 28, 2015	May. 30, 2015
Quantifying Misstatement in Current Year Financial Statements [Line Items]
Accrued warranty	$ 41.6		$ 39.3
Other noncurrent assets	44.9		39.1
Retained earnings	$ 403		$ 330.2
Immaterial Error Related to Accrual of Product Warranties [Member] | Scenario, Adjustment [Member]
Quantifying Misstatement in Current Year Financial Statements [Line Items]
Accrued warranty		$ 12.5
Retained earnings		7.8
Immaterial Error Related to Accrual of Product Warranties [Member] | Impact of Adjusting Deferred Taxes [Member] | Scenario, Adjustment [Member]
Quantifying Misstatement in Current Year Financial Statements [Line Items]
Other noncurrent assets		$ 4.7

Fiscal Year (Details)

Fiscal Year (Details)	3 Months Ended		9 Months Ended
	Feb. 27, 2016	Feb. 28, 2015	Feb. 27, 2016	Feb. 28, 2015
Fiscal Year [Abstract]
Fiscal Period Duration, Quarter	91 days	91 days
Fiscal Period Duration, Year			364 days	364 days

Acquisitions (Details)

Acquisitions (Details) - USD ($) $ in Millions	Sep. 17, 2015	Aug. 30, 2014	Feb. 28, 2015	May. 30, 2015	Feb. 27, 2016	Jul. 28, 2014
Business Acquisition
Goodwill				$ 303.1	$ 305.6
George Nelson Bubble Lamp Product Line
Business Acquisition
Purchase price	$ 3.6
Business Combination, Contingent Consideration, Liability	2.7
Goodwill	$ 3.2
Design Within Reach
Business Acquisition
Business Acquisition, Percentage of Voting Interests Acquired						81.00%
Purchase price			$ 155.2
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests, Percent		4.00%
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests		$ 5.8
Business Combination, Acquisition Related Costs				$ 2.2
Goodwill						$ 75.6
Other intangible assets						$ 68.5
Herman Miller Consumer Holdings, Inc. | Design Within Reach
Business Acquisition
Capital Contributed, Percentage of Acquiree		15.00%
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners						7.00%

Acquisitions - Schedule of Busi

Acquisitions - Schedule of Business Acquisitions, by Acquisition (Details) - USD ($) $ in Millions	Sep. 17, 2015	Feb. 28, 2015	Feb. 27, 2016	May. 30, 2015	Jul. 28, 2014
Fair value of the assets acquired:
Goodwill			$ 305.6	$ 303.1
George Nelson Bubble Lamp Product Line
Business Acquisition
Purchase price	$ 3.6
Fair value of the assets acquired:
Goodwill	$ 3.2
Design Within Reach
Business Acquisition
Purchase price		$ 155.2
Fair value of the assets acquired:
Cash					$ 1.2
Accounts receivable					2.2
Inventory					47.4
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Assets, Current					1.5
Other current assets					5.5
Goodwill					75.6
Other intangible assets					68.5
Property					32
Other long term assets					2.4
Total assets acquired					236.3
Fair value of liabilities assumed:
Accounts payable					20.8
Accrued compensation and benefits					1.6
Other accrued liabilities					12.3
Long term deferred tax liability					14.5
Other long term liabilities					0.4
Total liabilities assumed					49.6
Redeemable noncontrolling interests					25.7
Noncontrolling interests					5.8
Net assets acquired					$ 155.2

Acquisitions - Finite-Lived and

Acquisitions - Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination (Details) - USD ($) $ in Millions	Sep. 17, 2015	Jul. 28, 2014	Feb. 27, 2016
Business Acquisition
Trade Names and Trademarks			$ 0
Design Within Reach
Business Acquisition
Total Intangible Assets Acquired		$ 68.5
Exclusive Distribution Agreements | Design Within Reach
Business Acquisition
Finite-lived Intangible Assets Acquired		$ 0.2
Finite-Lived Intangible Asset, Useful Life		1 year 6 months
Customer Relationships | George Nelson Bubble Lamp Product Line
Business Acquisition
Finite-lived Intangible Assets Acquired	$ 0.6
Finite-Lived Intangible Asset, Useful Life	10 years
Customer Relationships | Design Within Reach
Business Acquisition
Finite-lived Intangible Assets Acquired		$ 12
Product Development Designs | Design Within Reach
Business Acquisition
Finite-lived Intangible Assets Acquired		$ 1.2
Finite-Lived Intangible Asset, Useful Life		7 years
Exclusive Manufacturing Agreement | George Nelson Bubble Lamp Product Line
Business Acquisition
Finite-lived Intangible Assets Acquired	$ 2.5
Finite-Lived Intangible Asset, Useful Life	10 years
Trade Names | Design Within Reach
Business Acquisition
Trade Names and Trademarks		$ 55.1
Minimum | Customer Relationships | Design Within Reach
Business Acquisition
Finite-Lived Intangible Asset, Useful Life		10 years
Maximum | Customer Relationships | Design Within Reach
Business Acquisition
Finite-Lived Intangible Asset, Useful Life		16 years

Inventories - Schedule of Inven

Inventories - Schedule of Inventory, Current (Details) - USD ($) $ in Millions	Feb. 27, 2016	May. 30, 2015
Inventories [Abstract]
Finished goods	$ 108.7	$ 106.5
Raw materials	26.6	23.1
Total	$ 135.3	$ 129.6

Goodwill and Indefinite-lived44

Goodwill and Indefinite-lived Intangibles (Details) $ in Millions	9 Months Ended
	Feb. 27, 2016USD ($)
Goodwill [Roll Forward]
Goodwill, beginning	$ 303.1
Foreign currency translation adjustments	(0.7)
Goodwill, Acquired During Period	3.2
Goodwill, ending	305.6
Indefinite-lived Intangible Assets [Roll Forward]
Indefinite-Lived Intangible Assets (Excluding Goodwill), beginning	85.2
Foreign currency translation adjustments	0
Trade Names and Trademarks	0
Indefinite-Lived Intangible Assets (Excluding Goodwill), ending	85.2
Rollforward of Goodwill and Indefinite-lived Intangible Assets [Roll Forward]
Goodwill and indefinite-lived intangibles, beginning	388.3
Foreign currency translation adjustments	(0.7)
Goodwill And Indefinite Lived Intangible Assets, Acquired During the Period	3.2
Goodwill and indefinite-lived intangibles, ending	$ 390.8

Employee Benefit Plans (Details

Employee Benefit Plans (Details) - Foreign Pension Plan - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Feb. 27, 2016	Feb. 28, 2015	Feb. 27, 2016	Feb. 28, 2015
Defined Benefit Plan Disclosure
Interest cost	$ 1	$ 1.2	$ 2.9	$ 3.5
Expected return on plan assets	(1.4)	(1.5)	(4.1)	(4.5)
Net amortization loss	0.6	0.5	2	1.5
Net periodic benefit cost	$ 0.2	$ 0.2	$ 0.8	$ 0.5

Earnings Per Share Earnings Per

Earnings Per Share Earnings Per Share - Schedule of Calculation of Numerator and Denominator in Earnings Per Share (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Feb. 27, 2016	Feb. 28, 2015	Feb. 27, 2016	Feb. 28, 2015
Earnings Per Share [Abstract]
Numerator for both basic and diluted EPS, net earnings attributable to Herman Miller, Inc. - in millions	$ 27.9	$ 21	$ 96.1	$ 74.1
Denominator for basic EPS, weighted-average common shares outstanding	59,885,597	59,550,289	59,837,132	59,430,575
Potentially dilutive shares resulting from stock plans	565,251	547,900	569,544	566,292
Denominator for diluted EPS	60,450,848	60,098,189	60,406,676	59,996,867
Antidilutive equity awards not included in weighted-average common shares - diluted	531,021	676,405	585,770	703,364

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Feb. 27, 2016	Feb. 28, 2015	Feb. 27, 2016	Feb. 28, 2015
Employee Service Share-based Compensation, Aggregate Disclosures [Abstract]
Allocated Share-based Compensation Expense	$ 2.7	$ 2.4	$ 9.3	$ 8.1
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	$ 1	$ 0.8	$ 3.4	$ 2.9
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period			187,829	258,927
Restricted Stock Units (RSUs)
Employee Service Share-based Compensation, Aggregate Disclosures [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Exercised			179,265	130,144
Performance Share Units
Employee Service Share-based Compensation, Aggregate Disclosures [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Exercised			55,825	0

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Feb. 28, 2015	Feb. 28, 2015	Feb. 27, 2016	May. 30, 2015
Income Tax Disclosure [Abstract]
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	$ 0.2	$ 0.3
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued			$ 0.9
Liability for Uncertain Tax Positions, Current			$ 2.6	$ 1.8

Fair Value Measurements - Fair

Fair Value Measurements - Fair Value Hierarchy (Details) - USD ($) $ in Millions	Feb. 27, 2016	May. 30, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	$ 7.3	$ 5.7
Asset-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities		0.2
Corporate Debt Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities		0.6
US Treasury and Government
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	0.4	4.4
Collateralized Mortgage Backed Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities		0.5
Mutual funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	6.9
Fair Value, Inputs, Level 2 | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Deferred Compensation Plan Fair Value Disclosure	7.2	7.9
Assets, Fair Value Disclosure	15	14.3
Financial and Nonfinancial Liabilities, Fair Value Disclosure	0.7	0.2
Fair Value, Inputs, Level 2 | Fair Value, Measurements, Recurring | Foreign Exchange Forward
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Foreign Currency Contract, Asset, Fair Value Disclosure	0.5	0.7
Foreign Currency Contracts, Liability, Fair Value Disclosure	0.7	0.2
Fair Value, Inputs, Level 2 | Fair Value, Measurements, Recurring | Asset-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	0	0.2
Fair Value, Inputs, Level 2 | Fair Value, Measurements, Recurring | Corporate Debt Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	0	0.6
Fair Value, Inputs, Level 2 | Fair Value, Measurements, Recurring | US Treasury and Government
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	0.4	4.4
Fair Value, Inputs, Level 2 | Fair Value, Measurements, Recurring | Collateralized Mortgage Backed Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	0	0.5
Fair Value, Inputs, Level 2 | Fair Value, Measurements, Recurring | Mutual funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	$ 6.9	$ 0

Fair Value Measurements - Unrea

Fair Value Measurements - Unrealized Gain (Loss) on Investments (Details) - USD ($) $ in Millions	Feb. 27, 2016	May. 30, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Unrealized Gain	$ 0	$ 0
Unrealized Loss	0	0
Market Value	7.3	5.7
Cost	7.3	5.7
Asset-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Unrealized Gain		0
Unrealized Loss		0
Market Value		0.2
Cost		0.2
Corporate Debt Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Unrealized Gain		0
Unrealized Loss		0
Market Value		0.6
Cost		0.6
US Treasury and Government
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Unrealized Gain	0	0
Unrealized Loss	0	0
Market Value	0.4	4.4
Cost	0.4	4.4
Collateralized Mortgage Backed Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Unrealized Gain		0
Unrealized Loss		0
Market Value		0.5
Cost		$ 0.5
Mutual funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Unrealized Gain	0
Unrealized Loss	0
Market Value	6.9
Cost	$ 6.9

Fair Value Measurements - Matur

Fair Value Measurements - Maturities of Available-for-sale marketable securities (Details) $ in Millions	Feb. 27, 2016USD ($)
Fair Value Disclosures [Abstract]
Available-for-sale Securities, Debt Maturities, within One Year, Amortized Cost Basis	$ 0.4
Available-for-sale Securities, Debt Maturities, within One Year, Fair Value	0.4
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis	$ 0.4

Commitments and Contingencies52

Commitments and Contingencies (Details) - USD ($) $ in Millions	9 Months Ended
	Feb. 27, 2016	May. 30, 2015
Loss Contingencies [Line Items]
Warranty Length	12 years
Accrued Liabilities [Member] | Necessary Maintenance And Repairs [Member]
Loss Contingencies [Line Items]
Loss Contingency Accrual		$ 1.2
Performance Guarantee
Loss Contingencies [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	$ 7.5
Guarantor Obligations, Current Carrying Value	0	0
Financial Standby Letter of Credit
Loss Contingencies [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	8.8
Guarantor Obligations, Current Carrying Value	$ 0	$ 0
Minimum | Performance Guarantee
Loss Contingencies [Line Items]
Guarantor Obligations, Period	1 year
Maximum | Performance Guarantee
Loss Contingencies [Line Items]
Guarantor Obligations, Period	3 years

Commitments and Contingencies -

Commitments and Contingencies - Schedule of Product Warranty Liability (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Feb. 27, 2016	Feb. 28, 2015	Feb. 27, 2016	Feb. 28, 2015
Movement in Standard Product Warranty Accrual [Roll Forward]
Accrual Balance — beginning	$ 40.6	$ 38.5	$ 39.3	$ 37.7
Accrual for product-related matters	5.7	5.4	17.9	18.1
Settlements and adjustments	(4.7)	(5.3)	(15.6)	(17.2)
Accrual Balance — ending	$ 41.6	$ 38.6	$ 41.6	$ 38.6

Debt (Details)

Debt (Details) - USD ($) $ in Millions	Feb. 27, 2016	May. 30, 2015
Line of Credit Facility [Line Items]
Borrowings on revolver and outstanding letters of credit	$ 49.2	$ 98.3
Revolving Line of Credit, Domestic
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	250
Line Of Credit Facility, Increase in Borrowing Capacity	125
Long-term Line of Credit	40.4	90
Letters of Credit Outstanding, Amount	$ 8.8	$ 8.3

Schedule of Long Term Debt (Det

Schedule of Long Term Debt (Details) - USD ($) $ in Millions	Feb. 27, 2016	May. 30, 2015
Debt Instrument [Line Items]
Long-term Debt	$ 240.2	$ 289.8
Revolving Line of Credit, Domestic
Debt Instrument [Line Items]
Long-term Line of Credit	40.4	90
Series B [Member]
Debt Instrument [Line Items]
Long-term Debt	149.8	149.8
Debt, Debt Securities [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 50	$ 50

Accumulated Other Comprehensi56

Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Feb. 27, 2016	Feb. 28, 2015	Feb. 27, 2016	Feb. 28, 2015	May. 30, 2015
Cumulative translation adjustments [Roll Forward]
Cumulative translation adjustments at beginning of period			$ (20.8)	$ (11.1)
Translation adjustments	$ (6)	$ (3.6)	(10.5)	(9.5)
Balance at end of period	(31.3)	(20.6)	(31.3)	(20.6)
Pension and other post-retirement benefit plans [Roll Forward]
Pension and other post-retirement benefit plans at beginning of period			(35.4)	(26.8)
Balance at end of period	(33.4)	(25.6)	(33.4)	(25.6)
Total accumulated other comprehensive loss	$ (64.7)	$ (46.2)	(64.7)	(46.2)	$ (56.2)
Operating Expense
Pension and other post-retirement benefit plans [Roll Forward]
Reclassification Adjustment from AOCI, Pension and Other Postretirement Plans, Net of Tax			2	1.2
Reclassification Adjustment from AOCI, Pension and Other Postretirement Plans, Tax			$ 0.6	$ 0.3

Restructuring Activities (Detai

Restructuring Activities (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Feb. 28, 2015	Feb. 27, 2016	Feb. 28, 2015
Restructuring and Related Activities [Abstract]
Restructuring expenses	$ 1.9	$ 0	$ 1.9

Redeemable Noncontrolling Int58

Redeemable Noncontrolling Interests (Details) - USD ($) $ in Millions	9 Months Ended
	Feb. 27, 2016	Feb. 28, 2015
Redeemable Noncontrolling Interest [Line Items]
Redeemable Noncontrolling Interests, Beginning	$ 30.4
Redeemable Noncontrolling Interests, Ending	27.6
Herman Miller Consumer Holdings
Redeemable Noncontrolling Interest [Line Items]
Redeemable Noncontrolling Interests, Beginning	30.4	$ 0
Increase due to business combination	0	25.7
Net income attributable to redeemable noncontrolling interests	0.5	0.2
Exercised options	0	0.7
Redemption value adjustment	(3.4)	0
Other adjustments	0.1	0.9
Redeemable Noncontrolling Interests, Ending	$ 27.6	$ 27.5

Operating Segments (Details)

Operating Segments (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Feb. 27, 2016	Feb. 28, 2015	Feb. 27, 2016	Feb. 28, 2015	May. 30, 2015
Segment Reporting Information
Net Sales:	$ 536.5	$ 516.4	$ 1,682.3	$ 1,591.5
Operating Earnings:	44.3	37.4	154.9	126.3
Total Assets	1,188.6		1,188.6		$ 1,192.7
North American Furniture Solutions
Segment Reporting Information
Net Sales:	312.7	296	998.9	932.4
Operating Earnings:	30.6	26.7	112.8	95.2
Total Assets	502.4		502.4		504.5
ELA Furniture Solutions
Segment Reporting Information
Net Sales:	98.9	97.3	302.1	307
Operating Earnings:	6.8	6.2	20.7	19.7
Total Assets	225.3		225.3		235.4
Specialty
Segment Reporting Information
Net Sales:	54.7	50.5	170.2	160.5
Operating Earnings:	3.4	1.9	11.9	7.6
Total Assets	149.6		149.6		151.6
Consumer
Segment Reporting Information
Net Sales:	70.2	72.6	211.1	191.6
Operating Earnings:	2.8	4.6	9.3	8.4
Total Assets	248.7		248.7		231.8
Corporate
Segment Reporting Information
Net Sales:	0	0	0	0
Operating Earnings:	0.7	$ (2)	0.2	$ (4.6)
Total Assets	$ 62.6		$ 62.6		$ 69.4