MillerKnoll (MLKN) 10-Q 12 Oct 16 2017 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Sep. 03, 2016	Oct. 10, 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	Sep. 3, 2016
Amendment Flag	false
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q1
Current Fiscal Year End Date	--06-03
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		60,002,239

Condensed Consolidated Statemen

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Millions	3 Months Ended
	Sep. 03, 2016	Aug. 29, 2015
Income Statement [Abstract]
Net sales	$ 598.6	$ 565.4
Cost of sales	368.6	348.6
Gross margin	230	216.8
Operating expenses:
Selling, general, and administrative	154.2	143.1
Design and research	19.4	18.6
Total operating expenses	173.6	161.7
Operating earnings	56.4	55.1
Other expenses:
Interest expense	3.8	3.9
Other, net	(0.6)	0.5
Earnings before income taxes and equity income	53.2	50.7
Income tax expense	17	17
Equity earnings from nonconsolidated affiliates, net of tax	0.3	0.1
Net earnings	36.5	33.8
Net earnings attributable to noncontrolling interests	0.2	0.3
Net earnings attributable to Herman Miller, Inc.	$ 36.3	$ 33.5
Earnings per share — basic	$ 0.61	$ 0.56
Earnings per share — diluted	0.60	0.56
Dividends declared, per share	$ 0.170	$ 0.148
Other comprehensive loss, net of tax
Foreign currency translation adjustments	$ (4.7)	$ (3.5)
Pension and post-retirement liability adjustments	1.3	0.9
Other comprehensive loss	(3.4)	(2.6)
Comprehensive income	33.1	31.2
Comprehensive income attributable to noncontrolling interests	0.2	0.3
Comprehensive income attributable to Herman Miller, Inc.	$ 32.9	$ 30.9

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Millions	Sep. 03, 2016	May 28, 2016
Current Assets:
Cash and cash equivalents	$ 65.1	$ 84.9
Marketable securities	7.7	7.5
Accounts and notes receivable, net	183.6	211
Inventories, net	146.2	128.2
Prepaid expenses and other	48.3	48.9
Total current assets	450.9	480.5
Property and equipment, at cost	944.9	929
Less — accumulated depreciation	(656.7)	(648.9)
Net property and equipment	288.2	280.1
Goodwill	304.9	305.3
Indefinite-lived intangibles	85.2	85.2
Other amortizable intangibles, net	49.3	50.8
Other noncurrent assets	60.6	33.3
Total Assets	1,239.1	1,235.2
Current Liabilities:
Accounts payable	159	165.6
Accrued compensation and benefits	60	85.2
Accrued warranty	43.9	43.9
Other accrued liabilities	93.3	95.3
Total current liabilities	356.2	390
Long-term debt	233.9	221.9
Pension and post-retirement benefits	23.2	25.8
Other liabilities	51	45.8
Total Liabilities	664.3	683.5
Redeemable noncontrolling interests	25.7	27
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, 60,042,691 and 59,868,276 shares issued and outstanding in 2017 and 2016, respectively)	12	12
Additional paid-in capital	144.4	142.7
Retained earnings	461.4	435.3
Accumulated other comprehensive loss	(67.9)	(64.5)
Key executive deferred compensation plans	(1.1)	(1.1)
Herman Miller, Inc. Stockholders' Equity	548.8	524.4
Noncontrolling Interests	0.3	0.3
Total Stockholders' Equity	549.1	524.7
Total Liabilities, Redeemable Noncontrolling Interests, and Stockholders' Equity	$ 1,239.1	$ 1,235.2

Condensed Consolidated Balance4

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Sep. 03, 2016	May 28, 2016
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	60,042,691	59,868,276

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Millions	3 Months Ended
	Sep. 03, 2016	Aug. 29, 2015
Cash Flows from Operating Activities:
Net earnings	$ 36.5	$ 33.8
Adjustments to reconcile net earnings to net cash provided by operating activities:
Depreciation and amortization	13.9	13.7
Stock-based compensation	3.4	4
Excess tax benefits from stock-based compensation	(0.4)	(0.9)
Pension and post-retirement expenses	0.1	0.4
Deferred taxes	3.7	(3.9)
Decrease (increase) in current assets	4.6	(26.6)
(Decrease) increase in current liabilities	(33.5)	9
Increase in non-current liabilities	1.8	3
Other, net	0.1	0.8
Net Cash Provided by Operating Activities	30.2	33.3
Cash Flows from Investing Activities:
Proceeds from sales of property	0	3
Equity investment in non-controlled entities	(13.9)	0
Capital expenditures	(22.1)	(16.6)
Payments of loans on cash surrender value of life insurance	(15.3)	0
Other, net	(0.1)	0.5
Net Cash Used in Investing Activities	(51.4)	(13.1)
Cash Flows from Financing Activities:
Dividends paid	(8.8)	(8.4)
Proceeds from issuance of long-term debt	233.5	204.8
Payments of long-term debt	(221.5)	(226.8)
Common stock issued	6	0.9
Common stock repurchased and retired	(7.2)	(2.4)
Excess tax benefits from stock-based compensation	0.4	0.9
Purchase of redeemable noncontrolling interests	(1.5)	0
Other, net	(0.1)	(0.1)
Net Cash Provided by (Used in) Financing Activities	0.8	(31.1)
Effect of Exchange Rate Changes on Cash and Cash Equivalents	0.6	(0.8)
Net Decrease in Cash and Cash Equivalents	(19.8)	(11.7)
Cash and Cash Equivalents, Beginning of Period	84.9	63.7
Cash and Cash Equivalents, End of Period	$ 65.1	$ 52

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
Balance at beginning of year at May. 30, 2015		$ 0	$ 11.9	$ 135.1	$ 338	$ (56.2)	$ (1.2)	$ 0.5
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Restricted stock units released			0.1	0.8
Repurchase and retirement of common stock				(2.4)
Exercise of stock options				0.3
Stock-based compensation expense				2.5
Excess tax benefit for stock-based compensation				0.6
Employee stock purchase plan issuances				0.4
Net income attributable to Herman Miller, Inc.	$ 33.5				33.5
Dividends declared on common stock (per share - 2017: $0.170; 2016; $0.148)					(8.9)
Noncontrolling interests redemption value adjustment					(0.8)
Other comprehensive loss	(2.6)					(2.6)
Net income attributable to noncontrolling interests	0.3							0.1
Balance at end of period at Aug. 29, 2015	451.7	0	12	137.3	361.8	(58.8)	(1.2)	0.6
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' Equity Attributable to Parent	451.1
Stockholders' Equity Attributable to Parent	524.4
Balance at beginning of year at May. 28, 2016	524.7	0	12	142.7	435.3	(64.5)	(1.1)	0.3
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Restricted stock units released			0	0.8
Repurchase and retirement of common stock				(7.2)
Exercise of stock options				5.5
Stock-based compensation expense				2.4
Excess tax benefit for stock-based compensation				(0.4)
Employee stock purchase plan issuances				0.6
Net income attributable to Herman Miller, Inc.	36.3				36.3
Dividends declared on common stock (per share - 2017: $0.170; 2016; $0.148)					(10.3)
Noncontrolling interests redemption value adjustment					0.1
Other comprehensive loss	(3.4)					(3.4)
Net income attributable to noncontrolling interests	0.2							0
Balance at end of period at Sep. 03, 2016	549.1	$ 0	$ 12	$ 144.4	$ 461.4	$ (67.9)	$ (1.1)	$ 0.3
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' Equity Attributable to Parent	$ 548.8

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) (Parenthetical) - $ / shares	3 Months Ended
	Sep. 03, 2016	Aug. 29, 2015
Statement of Stockholders' Equity [Abstract]
Dividends declared, per share	$ 0.170	$ 0.148

Basis of Presentation

Basis of Presentation	3 Months Ended
	Sep. 03, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis Of Presentation	Basis of Presentation 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 September 3, 2016 . Operating results for the three months ended September 3, 2016 , are not necessarily indicative of the results that may be expected for the year ending June 3, 2017 . 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 28, 2016 .

New Accounting Standards

New Accounting Standards	3 Months Ended
	Sep. 03, 2016
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
New Accounting Standards	Recently Issued Accounting Standards Not Yet Adopted Standard Description Effective Date Effect on the Financial Statements or Other Significant Matters 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 the 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. Statement of Cash Flows Classification of Certain Cash Receipts and Cash Payments The standard amends the guidance on the classification of certain cash receipts and payments in the statement of cash flows. The primary purpose of the standard is to reduce the diversity in practice by laying out consistent principles. The standard must be adopted under a modified retrospective approach and early adoption is permitted. June 3, 2018 The company is currently evaluating the impact of adopting this guidance.

Fiscal Year

Fiscal Year	3 Months Ended
	Sep. 03, 2016
Fiscal Year [Abstract]
Fiscal Year	Fiscal Year The company's fiscal year ends on the Saturday closest to May 31. Fiscal 2017 , the year ending June 3, 2017 , and fiscal 2016 , the year ended May 28, 2016 , contain 53 and 52 weeks, respectively. The first quarter of fiscal 2017 and fiscal 2016 contained 14 and 13 weeks, respectively.

Acquisitions

Acquisitions	3 Months Ended
	Sep. 03, 2016
Business Combinations [Abstract]
Acquisitions	Acquisitions Naughtone Holdings Limited On June 3, 2016, the company acquired 50 percent of the outstanding equity of Naughtone Holdings Limited ("Naughtone"), a leader in soft seating products, stools, occasional and meeting tables. As part of this arrangement, the company acquired a noncontrolling equity interest in Naughtone Holdings Limited for $12.4 million in consideration.

Inventories

Inventories	3 Months Ended
	Sep. 03, 2016
Inventories [Abstract]
Inventories, Net	Inventories, net (In millions) September 3, 2016 May 28, 2016 Finished goods $ 117.6 $ 102.1 Raw materials 28.6 26.1 Total $ 146.2 $ 128.2 Inventories are valued at the lower of cost or market and include material, labor, and overhead. The inventories at our West Michigan manufacturing operations are valued using the last-in, first-out (LIFO) method, whereas inventories of certain other subsidiaries are valued using the first-in, first-out (FIFO) method

Goodwill and Indefinite-lived I

Goodwill and Indefinite-lived Intangibles	3 Months Ended
	Sep. 03, 2016
Goodwill and Indefinite-lived Intangibles [Abstract]
Goodwill and Indefinite-lived Intangibles	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 September 3, 2016 and May 28, 2016 : (In millions) Goodwill Indefinite-lived Intangible Assets Total Goodwill and Indefinite-lived Intangible Assets May 28, 2016 $ 305.3 $ 85.2 $ 390.5 Foreign currency translation adjustments (0.4 ) — (0.4 ) September 3, 2016 $ 304.9 $ 85.2 $ 390.1

Employee Benefit Plans

Employee Benefit Plans	3 Months Ended
	Sep. 03, 2016
Employee Benefit Plans [Abstract]
Employee Benefit Plans	Employee Benefit Plans Components of Net Periodic Benefit Costs Three Months Ended Pension Benefits (In millions) September 3, 2016 August 29, 2015 International: Interest cost $ 0.7 $ 1.0 Expected return on plan assets (1.2 ) (1.4 ) Net amortization loss 0.6 0.7 Net periodic benefit cost $ 0.1 $ 0.3

Earnings Per Share

Earnings Per Share	3 Months Ended
	Sep. 03, 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 September 3, 2016 August 29, 2015 Numerators : Numerator for both basic and diluted EPS, net earnings attributable to Herman Miller, Inc. - in millions $ 36.3 $ 33.5 Denominators : Denominator for basic EPS, weighted-average common shares outstanding 59,930,772 59,733,924 Potentially dilutive shares resulting from stock plans 606,384 497,141 Denominator for diluted EPS 60,537,156 60,231,065 Antidilutive equity awards not included in weighted-average common shares - diluted 286,260 643,782 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	3 Months Ended
	Sep. 03, 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 September 3, 2016 August 29, 2015 Stock-based compensation expense $ 3.4 $ 4.0 Related income tax effect 1.2 1.4 Stock-based compensation expense recognized in the Condensed Consolidated Statements of Comprehensive Income for the three month periods ended September 3, 2016 and August 29, 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 three month period ended September 3, 2016 , the company issued 191,023 shares of common stock related to the exercise of stock options, 81,095 shares of common stock related to the vesting of restricted stock units, and 113,040 shares of common stock related to the vesting of performance share units. For the three month period ended August 29, 2015 , the company issued 17,390 shares of common stock related to the exercise of stock options, 160,319 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.

Income Taxes

Income Taxes	3 Months Ended
	Sep. 03, 2016
Income Tax Disclosure [Abstract]
Income Taxes	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 are recognized in the company's Condensed Consolidated Statement of Comprehensive Income. Interest was $0.1 million and negligible while penalties were $0.2 million and negligible during the three month periods ended September 3, 2016 and August 29, 2015 , respectively. The company's recorded liability for potential interest and penalties related to uncertain tax benefits totaled $0.9 million and $0.7 million as of September 3, 2016 and May 28, 2016 , respectively. The company had income tax accruals associated with uncertain tax benefits totaling $3.0 million and $2.4 million as of September 3, 2016 and May 28, 2016 , 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	3 Months Ended
	Sep. 03, 2016
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements The company's financial instruments consist of cash equivalents, marketable securities, accounts and notes receivable, deferred compensation plan, accounts payable, debt, redeemable noncontrolling interests and foreign currency exchange contracts. The company's financial instruments, other than long-term debt, are recorded at fair value. The carrying value and fair value of the company's long-term debt, including current maturities, is as follows for the periods indicated: (In millions) September 3, 2016 May 28, 2016 Carrying value $ 233.9 $ 221.9 Fair value $ 248.7 $ 241.7 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 equity and fixed income mutual funds and government obligations. These investments are recorded at fair value using quoted prices for similar securities. 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 September 3, 2016 and May 28, 2016 . (In millions) Fair Value Measurements September 3, 2016 May 28, 2016 Financial Assets Quoted Prices with Other Observable Inputs (Level 2) Management Estimate (Level 3) Quoted Prices with Management Estimate (Level 3) Available-for-sale marketable securities: Government obligations $ 0.4 $ — $ 0.4 $ — Mutual funds - fixed income 6.6 — 6.4 — Mutual funds - equity 0.7 — 0.7 — Foreign currency forward contracts 0.4 — 0.5 — Deferred compensation plan 8.8 — 7.9 — Total $ 16.9 $ — $ 15.9 $ — Financial Liabilities Foreign currency forward contracts $ 0.5 $ — $ 0.8 $ — Contingent consideration — 2.7 — 2.7 Total $ 0.5 $ 2.7 $ 0.8 $ 2.7 The table below presents a reconciliation for liabilities measured at fair value using significant unobservable inputs (Level 3) (in millions). Contingent Consideration September 3, 2016 May 28, 2016 Beginning balance $ 2.7 $ 2.6 Foreign currency translation adjustments — (0.1 ) Settlements — (2.5 ) Purchases or additions — 2.7 Ending balance $ 2.7 $ 2.7 The contingent consideration liabilities represent future payment obligations that relate to business and product line acquisitions. These payments are based on the future performance of the acquired businesses. The contingent consideration liabilities are valued using estimates based on discount rates that reflect the risk involved and the projected sales and earnings of the acquired businesses. The estimates are updated and the liabilities are adjusted to fair value on a quarterly basis. The following is a summary of the carrying and market values of the company's marketable securities as of the respective dates. September 3, 2016 (In millions) Cost Unrealized Gain Unrealized Loss Market Value Government obligations 0.4 — — 0.4 Mutual funds - fixed income 6.6 — — 6.6 Mutual funds - equity 0.6 $ 0.1 $ — $ 0.7 Total $ 7.6 $ 0.1 $ — $ 7.7 May 28, 2016 (In millions) Cost Unrealized Gain Unrealized Loss Market Value Government obligations 0.4 — — 0.4 Mutual funds - fixed income 6.4 — — 6.4 Mutual funds - equity 0.7 — — 0.7 Total $ 7.5 $ — $ — $ 7.5 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 September 3, 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	3 Months Ended
	Sep. 03, 2016
Commitments and Contingencies Disclosure [Abstract]
Contingencies And Contingencies	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 September 3, 2016 August 29, 2015 Accrual Balance — beginning $ 43.9 $ 39.3 Accrual for product-related matters 5.2 5.6 Settlements and adjustments (5.2 ) (5.4 ) Accrual Balance — ending $ 43.9 $ 39.5 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 September 3, 2016 , the company had a maximum financial exposure related to performance bonds totaling approximately $8.3 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 September 3, 2016 or May 28, 2016 . 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 September 3, 2016 , the company had a maximum financial exposure from these standby letters of credit totaling approximately $8.4 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 September 3, 2016 and May 28, 2016 . 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	3 Months Ended
	Sep. 03, 2016
Debt Disclosure [Abstract]
Debt	Debt Long-term debt as of September 3, 2016 and May 28, 2016 consisted of the following obligations: (In millions) September 3, 2016 May 28, 2016 Series B senior notes, due January 3, 2018 $ 149.9 $ 149.9 Debt securities, due March 1, 2021 50.0 50.0 Syndicated revolving line of credit, due July 2019 34.0 22.0 Total $ 233.9 $ 221.9 As of September 3, 2016, the company was a party to a third amended and restated syndicated revolving line of credit, dated July 21, 2014, which provided the company with up to $250 million in revolving variable interest borrowing capacity and included 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 was to expire in July 2019 and outstanding borrowings bore interest at rates based on the prime rate, federal funds rate, LIBOR, or negotiated rates as outlined in the agreement. Interest was payable periodically throughout the period if borrowings are outstanding. As of September 3, 2016 , the total debt outstanding related to borrowings under this facility was $34.0 million . These borrowings are included within Long-term debt in the Condensed Consolidated Balance Sheet. As of September 3, 2016 , the total usage against the facility was $42.4 million , of which $8.4 million related to outstanding letters of credit. As of May 28, 2016 , total usage against this facility was $30.7 million , $8.7 million of which related to outstanding letters of credit. On September 13, 2016, the company entered into an amendment and restatement of its unsecured third amended and restated syndicated revolving line of credit, which provided the company with additional revolving borrowing capacity. Refer to footnote 17 - Subsequent Event, for further information with respect to this amendment.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	3 Months Ended
	Sep. 03, 2016
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Accumulated Other Comprehensive Loss	Accumulated Other Comprehensive Loss The following table provides an analysis of the changes in accumulated other comprehensive loss for the three months ended September 3, 2016 and August 29, 2015 : Three Months Ended (In millions) September 3, 2016 August 29, 2015 Cumulative translation adjustments at beginning of period $ (29.6 ) $ (20.8 ) Translation adjustments (net of tax $ - , $0.4) (4.7 ) (3.5 ) Balance at end of period (34.3 ) (24.3 ) Pension and other post-retirement benefit plans at beginning of period (34.9 ) (35.4 ) Reclassification to earnings - operating expenses (net of tax $0.6, $(0.3)) 1.3 0.9 Balance at end of period (33.6 ) (34.5 ) Total accumulated other comprehensive loss $ (67.9 ) $ (58.8 )

Redeemable Noncontrolling Inter

Redeemable Noncontrolling Interests	3 Months Ended
	Sep. 03, 2016
Redeemable Noncontrolling Interests [Abstract]
Redeemable Noncontrolling Interests	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 three months ended September 3, 2016 and August 29, 2015 are as follows: Three Months Ended (In millions) September 3, 2016 August 29, 2015 Beginning Balance $ 27.0 $ 30.4 Purchase of noncontrolling interests (1.5 ) — Net income attributable to redeemable noncontrolling interests 0.2 0.2 Redemption value adjustment (0.1 ) 0.8 Other adjustments 0.1 0.1 Ending Balance $ 25.7 $ 31.5

Operating Segments

Operating Segments	3 Months Ended
	Sep. 03, 2016
Segment Reporting, Disclosure of Entity's Reportable Segments [Abstract]
Operating Segments	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 (In millions) September 3, 2016 August 29, 2015 Net Sales: North American Furniture Solutions $ 365.1 $ 338.1 ELA Furniture Solutions 97.3 102.5 Specialty 60.8 57.8 Consumer 75.4 67.0 Corporate — — Total $ 598.6 $ 565.4 Operating Earnings (Loss): North American Furniture Solutions $ 43.3 $ 40.8 ELA Furniture Solutions 7.2 6.6 Specialty 5.3 4.3 Consumer 0.7 3.8 Corporate (0.1 ) (0.4 ) Total $ 56.4 $ 55.1 (In millions) September 3, 2016 May 28, 2016 Total Assets: North American Furniture Solutions $ 532.1 $ 531.7 ELA Furniture Solutions 229.3 218.4 Specialty 150.5 147.3 Consumer 254.3 245.3 Corporate 72.9 92.5 Total $ 1,239.1 $ 1,235.2

Subsequent Event Subsequent Eve

Subsequent Event Subsequent Event	3 Months Ended
	Sep. 03, 2016
Subsequent Events [Abstract]
Subsequent Event	Subsequent Event On September 13, 2016, the company entered into an amendment and restatement of its unsecured third amended and restated syndicated revolving line of credit (the “Agreement”). The Agreement, which expires on September 13, 2021, provides the company with up to $400 million in revolving variable interest borrowing capacity. In addition, the Agreement 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 up to $200 million . As of September 13, 2016, the unused borrowing capacity available to the company under the Agreement totaled $360.1 million . Amounts borrowed under the Agreement are subject to variable rates of interest tied to a base rate (Prime, LIBOR or U.S. Federal Funds) plus an applicable margin depending on the form of borrowing selected by the company. Additionally, on September 13, 2016, the company entered into an interest rate swap agreement (“Swap Transaction”) to manage its exposure to fluctuations in variable interest rates. The Swap Transaction is for an aggregate notional amount of $150.0 million with a forward start date of January 3, 2018 and a termination date of January 3, 2028. As a result of the Swap Transaction, the company effectively will convert $150.0 million of its outstanding indebtedness from a LIBOR-based floating interest rate plus applicable margin to a 1.949 percent fixed interest rate plus applicable margin under the Agreement as of the forward start date.

Inventories (Policies)

Inventories (Policies)	3 Months Ended
	Sep. 03, 2016
Inventories [Abstract]
Inventory, Policy	Inventories are valued at the lower of cost or market and include material, labor, and overhead. The inventories at our West Michigan manufacturing operations are valued using the last-in, first-out (LIFO) method, whereas inventories of certain other subsidiaries are valued using the first-in, first-out (FIFO) method

Fair Value Measurements (Polici

Fair Value Measurements (Policies)	3 Months Ended
	Sep. 03, 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".

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Sep. 03, 2016
Inventories [Abstract]
Schedule of Inventory, Current	(In millions) September 3, 2016 May 28, 2016 Finished goods $ 117.6 $ 102.1 Raw materials 28.6 26.1 Total $ 146.2 $ 128.2

Goodwill and Indefinite-lived28

Goodwill and Indefinite-lived Intangibles (Tables)	3 Months Ended
	Sep. 03, 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 September 3, 2016 and May 28, 2016 : (In millions) Goodwill Indefinite-lived Intangible Assets Total Goodwill and Indefinite-lived Intangible Assets May 28, 2016 $ 305.3 $ 85.2 $ 390.5 Foreign currency translation adjustments (0.4 ) — (0.4 ) September 3, 2016 $ 304.9 $ 85.2 $ 390.1

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	3 Months Ended
	Sep. 03, 2016
Employee Benefit Plans [Abstract]
Schedule of Defined Benefit Plans Disclosures	Components of Net Periodic Benefit Costs Three Months Ended Pension Benefits (In millions) September 3, 2016 August 29, 2015 International: Interest cost $ 0.7 $ 1.0 Expected return on plan assets (1.2 ) (1.4 ) Net amortization loss 0.6 0.7 Net periodic benefit cost $ 0.1 $ 0.3

Earnings Per Share (Tables)

Earnings Per Share (Tables)	3 Months Ended
	Sep. 03, 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 September 3, 2016 August 29, 2015 Numerators : Numerator for both basic and diluted EPS, net earnings attributable to Herman Miller, Inc. - in millions $ 36.3 $ 33.5 Denominators : Denominator for basic EPS, weighted-average common shares outstanding 59,930,772 59,733,924 Potentially dilutive shares resulting from stock plans 606,384 497,141 Denominator for diluted EPS 60,537,156 60,231,065 Antidilutive equity awards not included in weighted-average common shares - diluted 286,260 643,782

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	3 Months Ended
	Sep. 03, 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 September 3, 2016 August 29, 2015 Stock-based compensation expense $ 3.4 $ 4.0 Related income tax effect 1.2 1.4

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Sep. 03, 2016
Fair Value Disclosures [Abstract]
Schedule of Long-term Debt Instruments	The carrying value and fair value of the company's long-term debt, including current maturities, is as follows for the periods indicated: (In millions) September 3, 2016 May 28, 2016 Carrying value $ 233.9 $ 221.9 Fair value $ 248.7 $ 241.7 Long-term debt as of September 3, 2016 and May 28, 2016 consisted of the following obligations: (In millions) September 3, 2016 May 28, 2016 Series B senior notes, due January 3, 2018 $ 149.9 $ 149.9 Debt securities, due March 1, 2021 50.0 50.0 Syndicated revolving line of credit, due July 2019 34.0 22.0 Total $ 233.9 $ 221.9
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 September 3, 2016 and May 28, 2016 . (In millions) Fair Value Measurements September 3, 2016 May 28, 2016 Financial Assets Quoted Prices with Other Observable Inputs (Level 2) Management Estimate (Level 3) Quoted Prices with Management Estimate (Level 3) Available-for-sale marketable securities: Government obligations $ 0.4 $ — $ 0.4 $ — Mutual funds - fixed income 6.6 — 6.4 — Mutual funds - equity 0.7 — 0.7 — Foreign currency forward contracts 0.4 — 0.5 — Deferred compensation plan 8.8 — 7.9 — Total $ 16.9 $ — $ 15.9 $ — Financial Liabilities Foreign currency forward contracts $ 0.5 $ — $ 0.8 $ — Contingent consideration — 2.7 — 2.7 Total $ 0.5 $ 2.7 $ 0.8 $ 2.7
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation	The table below presents a reconciliation for liabilities measured at fair value using significant unobservable inputs (Level 3) (in millions). Contingent Consideration September 3, 2016 May 28, 2016 Beginning balance $ 2.7 $ 2.6 Foreign currency translation adjustments — (0.1 ) Settlements — (2.5 ) Purchases or additions — 2.7 Ending balance $ 2.7 $ 2.7
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. September 3, 2016 (In millions) Cost Unrealized Gain Unrealized Loss Market Value Government obligations 0.4 — — 0.4 Mutual funds - fixed income 6.6 — — 6.6 Mutual funds - equity 0.6 $ 0.1 $ — $ 0.7 Total $ 7.6 $ 0.1 $ — $ 7.7 May 28, 2016 (In millions) Cost Unrealized Gain Unrealized Loss Market Value Government obligations 0.4 — — 0.4 Mutual funds - fixed income 6.4 — — 6.4 Mutual funds - equity 0.7 — — 0.7 Total $ 7.5 $ — $ — $ 7.5
Investments Classified by Contractual Maturity Date	Maturities of debt securities included in marketable securities as of September 3, 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)	3 Months Ended
	Sep. 03, 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 September 3, 2016 August 29, 2015 Accrual Balance — beginning $ 43.9 $ 39.3 Accrual for product-related matters 5.2 5.6 Settlements and adjustments (5.2 ) (5.4 ) Accrual Balance — ending $ 43.9 $ 39.5

Debt (Tables)

Debt (Tables)	3 Months Ended
	Sep. 03, 2016
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	The carrying value and fair value of the company's long-term debt, including current maturities, is as follows for the periods indicated: (In millions) September 3, 2016 May 28, 2016 Carrying value $ 233.9 $ 221.9 Fair value $ 248.7 $ 241.7 Long-term debt as of September 3, 2016 and May 28, 2016 consisted of the following obligations: (In millions) September 3, 2016 May 28, 2016 Series B senior notes, due January 3, 2018 $ 149.9 $ 149.9 Debt securities, due March 1, 2021 50.0 50.0 Syndicated revolving line of credit, due July 2019 34.0 22.0 Total $ 233.9 $ 221.9

Accumulated Other Comprehensi35

Accumulated Other Comprehensive Loss (Tables)	3 Months Ended
	Sep. 03, 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 three months ended September 3, 2016 and August 29, 2015 : Three Months Ended (In millions) September 3, 2016 August 29, 2015 Cumulative translation adjustments at beginning of period $ (29.6 ) $ (20.8 ) Translation adjustments (net of tax $ - , $0.4) (4.7 ) (3.5 ) Balance at end of period (34.3 ) (24.3 ) Pension and other post-retirement benefit plans at beginning of period (34.9 ) (35.4 ) Reclassification to earnings - operating expenses (net of tax $0.6, $(0.3)) 1.3 0.9 Balance at end of period (33.6 ) (34.5 ) Total accumulated other comprehensive loss $ (67.9 ) $ (58.8 )

Redeemable Noncontrolling Int36

Redeemable Noncontrolling Interests (Tables)	3 Months Ended
	Sep. 03, 2016
Redeemable Noncontrolling Interests [Abstract]
Redeemable Noncontrolling Interest	Changes in the company’s Redeemable noncontrolling interests for the three months ended September 3, 2016 and August 29, 2015 are as follows: Three Months Ended (In millions) September 3, 2016 August 29, 2015 Beginning Balance $ 27.0 $ 30.4 Purchase of noncontrolling interests (1.5 ) — Net income attributable to redeemable noncontrolling interests 0.2 0.2 Redemption value adjustment (0.1 ) 0.8 Other adjustments 0.1 0.1 Ending Balance $ 25.7 $ 31.5

Operating Segments (Tables)

Operating Segments (Tables)	3 Months Ended
	Sep. 03, 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 (In millions) September 3, 2016 August 29, 2015 Net Sales: North American Furniture Solutions $ 365.1 $ 338.1 ELA Furniture Solutions 97.3 102.5 Specialty 60.8 57.8 Consumer 75.4 67.0 Corporate — — Total $ 598.6 $ 565.4 Operating Earnings (Loss): North American Furniture Solutions $ 43.3 $ 40.8 ELA Furniture Solutions 7.2 6.6 Specialty 5.3 4.3 Consumer 0.7 3.8 Corporate (0.1 ) (0.4 ) Total $ 56.4 $ 55.1 (In millions) September 3, 2016 May 28, 2016 Total Assets: North American Furniture Solutions $ 532.1 $ 531.7 ELA Furniture Solutions 229.3 218.4 Specialty 150.5 147.3 Consumer 254.3 245.3 Corporate 72.9 92.5 Total $ 1,239.1 $ 1,235.2

Acquisitions (Details)

Acquisitions (Details) - Naughtone Holdings Limited $ in Millions	Jun. 03, 2016USD ($)
Business Acquisition [Line Items]
Purchase price	$ 12.4
Percentage of voting interests acquired	50.00%

Inventories - Schedule of Inven

Inventories - Schedule of Inventory, Current (Details) - USD ($) $ in Millions	Sep. 03, 2016	May 28, 2016
Inventories [Abstract]
Finished goods	$ 117.6	$ 102.1
Raw materials	28.6	26.1
Total	$ 146.2	$ 128.2

Goodwill and Indefinite-lived40

Goodwill and Indefinite-lived Intangibles (Details) $ in Millions	3 Months Ended
	Sep. 03, 2016USD ($)
Goodwill [Roll Forward]
Goodwill, beginning	$ 305.3
Foreign currency translation adjustments	(0.4)
Goodwill, ending	304.9
Indefinite-lived Intangible Assets [Roll Forward]
Indefinite-Lived Intangible Assets (Excluding Goodwill), beginning	85.2
Foreign currency translation adjustments	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	390.5
Foreign currency translation adjustments	(0.4)
Goodwill and indefinite-lived intangibles, ending	$ 390.1

Employee Benefit Plans (Details

Employee Benefit Plans (Details) - Foreign Pension Plan - USD ($) $ in Millions	3 Months Ended
	Sep. 03, 2016	Aug. 29, 2015
Defined Benefit Plan Disclosure
Interest cost	$ 0.7	$ 1
Expected return on plan assets	(1.2)	(1.4)
Net amortization loss	0.6	0.7
Net periodic benefit cost	$ 0.1	$ 0.3

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
	Sep. 03, 2016	Aug. 29, 2015
Earnings Per Share [Abstract]
Numerator for both basic and diluted EPS, net earnings attributable to Herman Miller, Inc. - in millions	$ 36.3	$ 33.5
Denominator for basic EPS, weighted-average common shares outstanding	59,930,772	59,733,924
Potentially dilutive shares resulting from stock plans	606,384	497,141
Denominator for diluted EPS	60,537,156	60,231,065
Antidilutive equity awards not included in weighted-average common shares - diluted	286,260	643,782

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($) $ in Millions	3 Months Ended
	Sep. 03, 2016	Aug. 29, 2015
Employee Service Share-based Compensation, Aggregate Disclosures [Abstract]
Allocated Share-based Compensation Expense	$ 3.4	$ 4
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	$ 1.2	$ 1.4
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	191,023	17,390
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	81,095	160,319
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	113,040	55,825

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended
	Sep. 03, 2016	May 28, 2016
Income Tax Disclosure [Abstract]
Unrecognized Tax Benefits, Interest on Income Taxes Expense	$ 0.1
Unrecognized Tax Benefits, Income Tax Penalties Expense	0.2
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	0.9	$ 0.7
Liability for Uncertain Tax Positions, Current	$ 3	$ 2.4

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Long-term Debt (Details) - USD ($) $ in Millions	Sep. 03, 2016	May 28, 2016
Fair Value Disclosures [Abstract]
Long-term debt, Carrying value	$ 233.9	$ 221.9
Long-term debt, Fair value	$ 248.7	$ 241.7

Fair Value Measurements - Fair

Fair Value Measurements - Fair Value Hierarchy (Details) - USD ($) $ in Millions	Sep. 03, 2016	May 28, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	$ 7.7	$ 7.5
US Treasury and Government
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	0.4	0.4
Fixed Income Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	6.6	6.4
Mutual funds - equity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	0.7	0.7
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	8.8	7.9
Assets, Fair Value Disclosure	16.9	15.9
Business Combination, Contingent Consideration, Liability	0	0
Financial and Nonfinancial Liabilities, Fair Value Disclosure	0.5	0.8
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	0.4	0.5
Foreign Currency Contracts, Liability, Fair Value Disclosure	0.5	0.8
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	0.4
Fair Value, Inputs, Level 2 | Fair Value, Measurements, Recurring | Fixed Income Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	6.6	6.4
Fair Value, Inputs, Level 2 | Fair Value, Measurements, Recurring | Mutual funds - equity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	0.7	0.7
Fair Value, Inputs, Level 3 | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Deferred Compensation Plan Fair Value Disclosure	0	0
Assets, Fair Value Disclosure	0	0
Business Combination, Contingent Consideration, Liability	2.7	2.7
Financial and Nonfinancial Liabilities, Fair Value Disclosure	2.7	2.7
Fair Value, Inputs, Level 3 | 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	0
Foreign Currency Contracts, Liability, Fair Value Disclosure	0	0
Fair Value, Inputs, Level 3 | 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	0
Fair Value, Inputs, Level 3 | Fair Value, Measurements, Recurring | Fixed Income Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	0	0
Fair Value, Inputs, Level 3 | Fair Value, Measurements, Recurring | Mutual funds - equity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	$ 0	$ 0

Fair Value Measurements Fair Va

Fair Value Measurements Fair Value Measurements - Contingent Consideration (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Sep. 03, 2016	May 28, 2016
Fair Value Disclosures [Abstract]
Beginning balance	$ 2.7	$ 2.6
Foreign currency translation adjustments	0	(0.1)
Settlements	0	(2.5)
Purchases or additions	0	2.7
Ending balance	$ 2.7	$ 2.7

Fair Value Measurements - Unrea

Fair Value Measurements - Unrealized Gain (Loss) on Investments (Details) - USD ($) $ in Millions	Sep. 03, 2016	May 28, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Cost	$ 7.6	$ 7.5
Unrealized Gain	0.1	0
Unrealized Loss	0	0
Market Value	7.7	7.5
US Treasury and Government
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Cost	0.4	0.4
Unrealized Gain	0	0
Unrealized Loss	0	0
Market Value	0.4	0.4
Fixed Income Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Cost	6.6	6.4
Unrealized Gain	0	0
Unrealized Loss	0	0
Market Value	6.6	6.4
Mutual funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Cost	0.6	0.7
Unrealized Gain	0.1	0
Unrealized Loss	0	0
Market Value	$ 0.7	$ 0.7

Fair Value Measurements - Matur

Fair Value Measurements - Maturities of Available-for-sale marketable securities (Details) $ in Millions	Sep. 03, 2016USD ($)
Fair Value Disclosures [Abstract]
Due within one year, Cost	$ 0.4
Due within one year, Fair Value	0.4
Total Cost	0.4
Total Fair Value	$ 0.4

Commitments and Contingencies C

Commitments and Contingencies Commitments and Contingencies (Details) - USD ($) $ in Millions	3 Months Ended
	Sep. 03, 2016	May 28, 2016
Loss Contingencies [Line Items]
Warranty Length	12 years
Performance Guarantee [Member]
Loss Contingencies [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	$ 8.3
Guarantor Obligations, Current Carrying Value	0	$ 0
Financial Standby Letter of Credit [Member]
Loss Contingencies [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	8.4
Guarantor Obligations, Current Carrying Value	$ 0	$ 0
Minimum [Member] | Performance Guarantee [Member]
Loss Contingencies [Line Items]
Guarantor Obligations, Period	1 year
Maximum [Member] | Performance Guarantee [Member]
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
	Sep. 03, 2016	Aug. 29, 2015
Movement in Standard Product Warranty Accrual [Roll Forward]
Accrual Balance — beginning	$ 43.9	$ 39.3
Accrual for product-related matters	5.2	5.6
Settlements and adjustments	(5.2)	(5.4)
Accrual Balance — ending	$ 43.9	$ 39.5

Commitments and Contingencies52

Commitments and Contingencies Commitments and Contingencies (Parenthetical) (Details) - USD ($) $ in Millions	Sep. 03, 2016	May 28, 2016
Performance Guarantee [Member]
Loss Contingencies [Line Items]
Guarantor Obligations, Current Carrying Value	$ 0	$ 0
Financial Standby Letter of Credit [Member]
Loss Contingencies [Line Items]
Guarantor Obligations, Current Carrying Value	$ 0	$ 0

Schedule of Long Term Debt (Det

Schedule of Long Term Debt (Details) - USD ($) $ in Millions	Sep. 03, 2016	May 28, 2016
Debt Instrument [Line Items]
Long-term debt	$ 233.9	$ 221.9
Revolving Line of Credit, Domestic
Debt Instrument [Line Items]
Long-term debt	34	22
Series B [Member]
Debt Instrument [Line Items]
Long-term debt	149.9	149.9
Debt, Debt Securities [Member]
Debt Instrument [Line Items]
Long-term debt	$ 50	$ 50

Debt (Details)

Debt (Details) - USD ($) $ in Millions	Sep. 03, 2016	May 28, 2016
Line of Credit Facility [Line Items]
Long-term debt	$ 233.9	$ 221.9
Borrowings on revolver and outstanding letters of credit	42.4	30.7
Revolving Line of Credit, Domestic
Line of Credit Facility [Line Items]
Revolving line of credit, maximum borrowing capacity	250
Revolving line of credit, allowed increase in borrowing capacity	125
Long-term debt	34	22
Letters of Credit Outstanding, Amount	$ 8.4	$ 8.7

Accumulated Other Comprehensi55

Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Millions	3 Months Ended
	Sep. 03, 2016	Aug. 29, 2015	May 28, 2016
Cumulative translation adjustments [Roll Forward]
Cumulative translation adjustments at beginning of period	$ (29.6)	$ (20.8)
Translation adjustments (net of tax $ - , $0.4)	(4.7)	(3.5)
Balance at end of period	(34.3)	(24.3)
Pension and other post-retirement benefit plans [Roll Forward]
Pension and other post-retirement benefit plans at beginning of period	(34.9)	(35.4)
Balance at end of period	(33.6)	(34.5)
Total accumulated other comprehensive loss	(67.9)	(58.8)	$ (64.5)
Operating Expense
Pension and other post-retirement benefit plans [Roll Forward]
Reclassification to earnings - operating expenses (net of tax $0.6, $(0.3))	$ 1.3	$ 0.9

Accumulated Other Comprehensi56

Accumulated Other Comprehensive Loss - Parenthetical (Details) - USD ($) $ in Millions	3 Months Ended
	Sep. 03, 2016	Aug. 29, 2015
Accumulated Other Comprehensive Income (Loss)
Translations adjustments, tax	$ 0	$ 0.4
Operating Expense
Accumulated Other Comprehensive Income (Loss)
Reclassification to earnings, operating expenses, tax	$ 0.6	$ (0.3)

Redeemable Noncontrolling Int57

Redeemable Noncontrolling Interests (Details) - USD ($) $ in Millions	3 Months Ended
	Sep. 03, 2016	Aug. 29, 2015
Redeemable Noncontrolling Interest [Line Items]
Redeemable Noncontrolling Interests, Beginning	$ 27
Redeemable Noncontrolling Interests, Ending	25.7
Herman Miller Consumer Holdings
Redeemable Noncontrolling Interest [Line Items]
Redeemable Noncontrolling Interests, Beginning	27	$ 30.4
Purchase of noncontrolling interests	(1.5)	0
Net income attributable to redeemable noncontrolling interests	0.2	0.2
Redemption value adjustment	(0.1)	0.8
Other adjustments	0.1	0.1
Redeemable Noncontrolling Interests, Ending	$ 25.7	$ 31.5

Operating Segments (Details)

Operating Segments (Details) - USD ($) $ in Millions	3 Months Ended
	Sep. 03, 2016	Aug. 29, 2015	May 28, 2016
Segment Reporting Information
Net Sales:	$ 598.6	$ 565.4
Operating Earnings (Loss):	56.4	55.1
Total Assets	1,239.1		$ 1,235.2
North American Furniture Solutions
Segment Reporting Information
Net Sales:	365.1	338.1
Operating Earnings (Loss):	43.3	40.8
Total Assets	532.1		531.7
ELA Furniture Solutions
Segment Reporting Information
Net Sales:	97.3	102.5
Operating Earnings (Loss):	7.2	6.6
Total Assets	229.3		218.4
Specialty
Segment Reporting Information
Net Sales:	60.8	57.8
Operating Earnings (Loss):	5.3	4.3
Total Assets	150.5		147.3
Consumer
Segment Reporting Information
Net Sales:	75.4	67
Operating Earnings (Loss):	0.7	3.8
Total Assets	254.3		245.3
Corporate
Segment Reporting Information
Net Sales:	0	0
Operating Earnings (Loss):	(0.1)	$ (0.4)
Total Assets	$ 72.9		$ 92.5

Subsequent Event (Details)

Subsequent Event (Details) - USD ($) $ in Millions	Sep. 13, 2016	Sep. 03, 2016
Revolving Line of Credit, Domestic
Subsequent Event [Line Items]
Revolving line of credit, maximum borrowing capacity		$ 250
Revolving line of credit, allowed increase in borrowing capacity		$ 125
Subsequent Event | Interest Rate Swap
Subsequent Event [Line Items]
Interest rate swap agreement, notional amount	$ 150
Amount of outstanding indebtedness converted to fixed rate in swap transaction	$ 150
Fixed interest rate on converted debt	1.949%
Subsequent Event | Revolving Line of Credit, Domestic
Subsequent Event [Line Items]
Revolving line of credit, maximum borrowing capacity	$ 400
Revolving line of credit, allowed increase in borrowing capacity	200
Revolving line of credit, unused borrowing capacity	$ 360.1