MillerKnoll (MLKN) 10-Q 12 Apr 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Mar. 04, 2017	Apr. 10, 2017
Document Entity Information [Abstract]
Document Type	10-Q
Entity Registrant Name	MILLER HERMAN INC
Entity Common Stock, Shares Outstanding		59,785,399
Entity Central Index Key	66,382
Document Period End Date	Mar. 4, 2017
Amendment Flag	false
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--06-03
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer

Condensed Consolidated Statemen

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Mar. 04, 2017	Feb. 27, 2016	Mar. 04, 2017	Feb. 27, 2016
Income Statement [Abstract]
Net sales	$ 524.9	$ 536.5	$ 1,701	$ 1,682.3
Cost of sales	329.4	328.7	1,057.6	1,033.3
Gross margin	195.5	207.8	643.4	649
Operating expenses:
Selling, general, and administrative	140.4	143.6	443.5	436.4
Restructuring expenses	2.7	0	3.7	0
Design and research	17.4	19.9	55.2	57.7
Total operating expenses	160.5	163.5	502.4	494.1
Operating earnings	35	44.3	141	154.9
Other expenses:
Interest expense	3.8	3.8	11.4	11.6
Other, net	(0.8)	0.6	(1)	0.7
Earnings before income taxes and equity income	32	39.9	130.6	142.6
Income tax expense	9.5	11.9	41.1	46.1
Equity income from nonconsolidated affiliates, net of tax	0	0.2	1.1	0.4
Net earnings	22.5	28.2	90.6	96.9
Net earnings attributable to noncontrolling interests	0	0.3	0.1	0.8
Net earnings attributable to Herman Miller, Inc.	$ 22.5	$ 27.9	$ 90.5	$ 96.1
Earnings per share — basic	$ 0.38	$ 0.46	$ 1.51	$ 1.61
Earnings per share — diluted	0.37	0.46	1.50	1.59
Dividends declared, per share	$ 0.170	$ 0.148	$ 0.510	$ 0.443
Other comprehensive income (loss), net of tax
Foreign currency translation adjustments	$ (0.4)	$ (6)	$ (10.8)	$ (10.5)
Pension and other post-retirement plans	0.5	0.6	2.1	2
Interest rate swap agreement	1.1	0	5.3	0
Unrealized holding gain	0.2	0	0.2	0
Other comprehensive income (loss)	1.4	(5.4)	(3.2)	(8.5)
Comprehensive income	23.9	22.8	87.4	88.4
Comprehensive income attributable to noncontrolling interests	0	0.3	0.1	0.8
Comprehensive income attributable to Herman Miller, Inc.	$ 23.9	$ 22.5	$ 87.3	$ 87.6

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Millions	Mar. 04, 2017	May 28, 2016
Current Assets:
Cash and cash equivalents	$ 78.4	$ 84.9
Marketable securities	8	7.5
Accounts and notes receivable, net	174.8	211
Inventories, net	155.7	128.2
Prepaid expenses and other	49.1	48.9
Total current assets	466	480.5
Property and equipment, at cost	970.5	929
Less — accumulated depreciation	(667.7)	(648.9)
Net property and equipment	302.8	280.1
Goodwill	304.4	305.3
Indefinite-lived intangibles	85.2	85.2
Other amortizable intangibles, net	46.3	50.8
Other noncurrent assets	73.6	33.3
Total Assets	1,278.3	1,235.2
Current Liabilities:
Accounts payable	147.9	165.6
Accrued compensation and benefits	65.6	85.2
Accrued warranty	46.5	43.9
Other accrued liabilities	98.3	95.3
Total current liabilities	358.3	390
Long-term debt	234.5	221.9
Pension and post-retirement benefits	20.6	25.8
Other liabilities	58.6	45.8
Total Liabilities	672	683.5
Redeemable noncontrolling interests	25	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, 59,783,584 and 59,868,276 shares issued and outstanding in 2017 and 2016, respectively)	12	12
Additional paid-in capital	141.9	142.7
Retained earnings	495.8	435.3
Accumulated other comprehensive loss	(67.7)	(64.5)
Key executive deferred compensation plans	(1)	(1.1)
Herman Miller, Inc. Stockholders' Equity	581	524.4
Noncontrolling Interests	0.3	0.3
Total Stockholders' Equity	581.3	524.7
Total Liabilities, Redeemable Noncontrolling Interests, and Stockholders' Equity	$ 1,278.3	$ 1,235.2

Condensed Consolidated Balance4

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Mar. 04, 2017	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	59,783,584	59,868,276

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Millions	9 Months Ended
	Mar. 04, 2017	Feb. 27, 2016
Cash Flows from Operating Activities:
Net earnings	$ 90.6	$ 96.9
Adjustments to reconcile net earnings to net cash provided by operating activities:
Depreciation and amortization	43	39.9
Stock-based compensation	9.2	9.3
Excess tax benefits from stock-based compensation	(0.5)	(1.1)
Pension and post-retirement expenses	0.3	1.1
Earnings from nonconsolidated affiliates net of dividends received	(1)	0.3
Deferred taxes	3.9	(2.1)
(Gain) loss on sales of property and dealers		(0.1)
Restructuring expenses	3.7	0
Increase in current assets	(8.4)	(26)
Decrease in current liabilities	(23.2)	(0.1)
Increase in non-current liabilities	4.2	6.3
Other, net	1	1.3
Net Cash Provided by Operating Activities	122.1	125.9
Cash Flows from Investing Activities:
Proceeds from sales of property	0	3.2
Marketable securities purchases	1.2	7.3
Marketable securities sales	0.8	5.7
Acquisitions, net of cash received	0	(3.6)
Equity investment in non-controlled entities	(13.3)	0
Capital expenditures	(70.5)	(55.2)
Payments of loans on cash surrender value of life insurance	(15.3)	0
Net receipts from notes receivable	1.4	0.1
Other, net	(0.9)	(0.9)
Net Cash Used in Investing Activities	(99)	(58)
Cash Flows from Financing Activities:
Dividends paid	(29.2)	(26)
Proceeds from issuance of long-term debt	659.3	615.2
Payments of long-term debt	(646.7)	(664.9)
Payment of deferred financing costs	(1.4)	0
Common stock issued	7.6	6.7
Common stock repurchased and retired	(17.2)	(8.7)
Excess tax benefits from stock-based compensation	0.5	1.1
Purchase of redeemable noncontrolling interests	(1.5)	0
Payment of contingent consideration	1.1	0
Other, net	0.1	0
Net Cash Provided by (Used in) Financing Activities	(29.6)	(76.6)
Effect of Exchange Rate Changes on Cash and Cash Equivalents	0	0.3
Net Decrease in Cash and Cash Equivalents	(6.5)	(8.4)
Cash and Cash Equivalents, Beginning of Period	84.9	63.7
Cash and Cash Equivalents, End of Period	$ 78.4	$ 55.3

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	$ 330.2	$ (56.2)	$ (1.2)	$ 0.5
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Restricted stock units released			0.1	2.5
Repurchase and retirement of common stock				(8.7)
Exercise of stock options				4.6
Stock-based compensation expense				6.8
Excess tax benefit for stock-based compensation				0.5
Employee stock purchase plan issuances				1.5
Deferred compensation plan				(0.1)
Directors' fees				0.6
Net income attributable to Herman Miller, Inc.	$ 96.1				96.1
Dividends declared on common stock (per share - 2017: $0.510; 2016; $0.443)					(26.7)
Redeemable noncontrolling interests valuation adjustment					3.4
Other comprehensive loss	(8.5)					(8.5)
Deferred compensation plan							0.1
Net income attributable to noncontrolling interests	0.8							0.3
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]
Herman Miller, Inc. Stockholders' Equity	492
Herman Miller, Inc. Stockholders' Equity	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	2.9
Repurchase and retirement of common stock				(17.1)
Exercise of stock options				5.8
Stock-based compensation expense				6
Excess tax benefit for stock-based compensation				(0.3)
Employee stock purchase plan issuances				1.7
Deferred compensation plan				(0.1)
Directors' fees				0.3
Net income attributable to Herman Miller, Inc.	90.5				90.5
Dividends declared on common stock (per share - 2017: $0.510; 2016; $0.443)					(30.7)
Redeemable noncontrolling interests valuation adjustment					0.7
Other comprehensive loss	(3.2)					(3.2)
Deferred compensation plan							0.1
Net income attributable to noncontrolling interests	0.1							0
Balance at end of period at Mar. 04, 2017	581.3	$ 0	$ 12	$ 141.9	$ 495.8	$ (67.7)	$ (1)	$ 0.3
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Herman Miller, Inc. Stockholders' Equity	$ 581

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) (Parenthetical) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Mar. 04, 2017	Feb. 27, 2016	Mar. 04, 2017	Feb. 27, 2016	May 28, 2016
Statement of Stockholders' Equity [Abstract]
Dividends declared, per share	$ 0.170	$ 0.148	$ 0.510	$ 0.443
Balance at beginning of year and end of period	$ 581.3	$ 492.8	$ 581.3	$ 492.8	$ 524.7

Basis of Presentation

Basis of Presentation	9 Months Ended
	Mar. 04, 2017
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 March 4, 2017 . Operating results for the three and nine months ended March 4, 2017 , 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 . 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 nine months ended March 4, 2017 and February 27, 2016

New Accounting Standards

New Accounting Standards	9 Months Ended
	Mar. 04, 2017
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 has evaluated the impact of the update and it is expected to be immaterial. 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. Statement of Cash Flows 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. 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. Standard Description Effective Date Effect on the Financial Statements or Other Significant Matters Improvements to Employee Share-Based Payment Accounting. Under the new guidance, all excess tax benefits/deficiencies should be recognized as income tax expense/benefit; entities can make elections on how to account for forfeitures; and cash paid by an employer when directly withholding shares for tax withholding purposes should be classified as a financing activity on the cash flow statement. June 3, 2018 The company expects the most significant impact from the share-based compensation standard to be driven by the treatment of excess tax benefits/deficiencies, and expects the other impacts from the standard to be nominal. The company is currently evaluating the impact of the standard and will implement it at the start of fiscal 2018.

Acquisitions and Divestitures

Acquisitions and Divestitures	9 Months Ended
	Mar. 04, 2017
Business Combinations [Abstract]
Acquisitions	Acquisitions and Divestitures 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, for $12.4 million in consideration. Consequently, the company acquired a noncontrolling equity interest in Naughtone. In the second quarter of fiscal 2017, the company paid additional purchase consideration of approximately $0.6 million as part of the final net equity adjustment. Dealership On January 1, 2017, the company completed the sale of a wholly-owned contract furniture dealership in Pennsylvania. A gain of $0.7 million

Inventories

Inventories	9 Months Ended
	Mar. 04, 2017
Inventories [Abstract]
Inventories, Net	Inventories, net (In millions) March 4, 2017 May 28, 2016 Finished goods $ 123.4 $ 102.1 Raw materials 32.3 26.1 Total $ 155.7 $ 128.2

Goodwill and Indefinite-lived I

Goodwill and Indefinite-lived Intangibles	9 Months Ended
	Mar. 04, 2017
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 March 4, 2017 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 (0.8 ) — (0.8 ) Sale of owned dealer (0.1 ) — (0.1 ) March 4, 2017 $ 304.4 $ 85.2 $ 389.6

Employee Benefit Plans

Employee Benefit Plans	9 Months Ended
	Mar. 04, 2017
Employee Benefit Plans [Abstract]
Employee Benefit Plans	Employee Benefit Plans The following table summarizes the components of net periodic benefit costs for the company's International defined benefit pension plan for the periods indicated: Three Months Ended Nine Months Ended (In millions) March 4, 2017 February 27, 2016 March 4, 2017 February 27, 2016 Interest cost $ 0.7 $ 1.0 $ 2.2 $ 2.9 Expected return on plan assets (1.2 ) (1.4 ) (3.7 ) (4.1 ) Net amortization loss 0.6 0.6 1.8 2.0 Net periodic benefit cost $ 0.1 $ 0.2 $ 0.3 $ 0.8

Earnings Per Share

Earnings Per Share	9 Months Ended
	Mar. 04, 2017
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 March 4, 2017 February 27, 2016 March 4, 2017 February 27, 2016 Numerators : Numerator for both basic and diluted EPS, net earnings attributable to Herman Miller, Inc. - in millions $ 22.5 $ 27.9 $ 90.5 $ 96.1 Denominators : Denominator for basic EPS, weighted-average common shares outstanding 59,846,034 59,885,597 59,910,844 59,837,132 Potentially dilutive shares resulting from stock plans 537,152 565,251 511,134 569,544 Denominator for diluted EPS 60,383,186 60,450,848 60,421,978 60,406,676 Antidilutive equity awards not included in weighted-average common shares - diluted 554,320 531,021 745,583 585,770

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Mar. 04, 2017
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 March 4, 2017 February 27, 2016 March 4, 2017 February 27, 2016 Stock-based compensation expense $ 2.7 $ 2.7 $ 9.2 $ 9.3 Related income tax effect 1.0 1.0 3.3 3.4 Stock-based compensation expense recognized in the Condensed Consolidated Statements of Comprehensive Income for the three and nine month periods ended March 4, 2017 and February 27, 2016 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. The following is a detail of the company issued common stock related to the exercise of stock options and vesting of restricted stock and performance share units: (Shares) Nine Months Ended March 4, 2017 February 27, 2016 Stock Options 211,566 187,829 Restricted Stock Units 89,290 179,265 Performance Share Units 113,040 55,825

Income Taxes

Income Taxes	9 Months Ended
	Mar. 04, 2017
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 recognized in the company's Condensed Consolidated Statement of Comprehensive Income were negligible for the three and nine month periods ended March 4, 2017 and February 27, 2016 , respectively. The company's recorded liability for potential interest and penalties related to uncertain tax benefits was: (In millions) March 4, 2017 May 28, 2016 Liability for interest and penalties $ 0.8 $ 0.7 Liability for uncertain tax positions, current 2.9 2.4 The effective tax rate for the three month periods ended March 4, 2017 and February 27, 2016 was 29.8 percent . The effective tax rates for the nine month periods ended March 4, 2017 and February 27, 2016 were 31.5 percent and 32.3 percent , respectively. The company's United States federal statutory rate is 35 percent. The decrease in the effective tax rate for the three and nine month periods ended March 4, 2017 was a result of an increase in the mix of earnings in tax jurisdictions that have rates lower than the United States statutory rate. The effective tax rates for the three and nine month periods ended March 4, 2017 and February 27, 2016 were lower than the United States statutory rate due to the mix of earnings in taxing jurisdictions that have rates that are lower than the United States statutory rate along with the manufacturing deduction under the American Jobs Creation Act of 2004 (“AJCA”) and the research and development tax credit under the Protecting Americans from Tax Hikes ("PATH") Act of 2015. 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.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Mar. 04, 2017
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, an interest rate swap agreement 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) March 4, 2017 May 28, 2016 Carrying value $ 234.5 $ 221.9 Fair value $ 246.1 $ 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. 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. Interest rate swap agreement — The company's interest rate swap agreement value is determined using a market approach based on rates obtained from active markets. The interest rate swap agreement is designated as a cash flow hedging instrument. 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. 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 March 4, 2017 and May 28, 2016 . (In millions) Fair Value Measurements March 4, 2017 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 $ — Mutual funds - fixed income 7.2 — 6.4 — Mutual funds - equity 0.8 — 0.7 — Foreign currency forward contracts 0.7 — 0.5 — Interest rate swap agreement 8.2 — — — Deferred compensation plan 9.7 — 7.9 — Total $ 26.6 $ — $ 15.9 $ — Financial Liabilities Foreign currency forward contracts $ 0.3 $ — $ 0.8 $ — Contingent consideration — 1.6 — 2.7 Total $ 0.3 $ 1.6 $ 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 March 4, 2017 May 28, 2016 Beginning balance $ 2.7 $ 2.6 Foreign currency translation adjustments — (0.1 ) Settlements (1.1 ) (2.5 ) Purchases or additions — 2.7 Ending balance $ 1.6 $ 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 or product line. 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. March 4, 2017 May 28, 2016 (In millions) Cost Unrealized Gain/(Loss) Market Value Cost Unrealized Market Government obligations $ — $ — $ — $ 0.4 $ — $ 0.4 Mutual funds - fixed income 7.1 0.1 7.2 6.4 — 6.4 Mutual funds - equity 0.7 $ 0.1 0.8 0.7 — 0.7 Total $ 7.8 $ 0.2 $ 8.0 $ 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. These adjustments are also included within the caption Unrealized holding gain within the Condensed Consolidated Statements of Comprehensive Income. Unrealized gains recognized in the company's Condensed Consolidated Statement of Comprehensive Income related to available-for-sale securities were $0.2 million and nil for the three and nine month periods ended March 4, 2017 and February 27, 2016 , respectively. 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. 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. Derivative Instruments and Hedging Activities In September, 2016, the company entered into an interest rate swap agreement. The interest rate swap 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 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. The company entered into the interest rate swap agreement to manage its exposure to interest changes and its overall cost of borrowing. The interest rate swap agreement was entered into to exchange variable rate interest payments for fixed rate payments over the life of the agreement without the exchange of the underlying notional amounts. The notional amount of the interest rate swap agreement is used to measure interest to be paid or received and does not represent the amount of exposure to credit loss. The differential paid or received on the interest rate swap agreement is recognized as an adjustment to interest expense. The interest rate swap was a designated cash flow hedge at inception and remains an effective accounting hedge as of March 4, 2017 . Since a designated derivative meets hedge accounting criteria, the fair value of the hedge is recorded in the Consolidated Statement of Stockholders’ Equity as a component of Accumulated other comprehensive loss, net of tax. The ineffective portion of the change in fair value of the derivative is immediately recognized in earnings. The interest rate swap agreement is assessed for hedge effectiveness on a quarterly basis. As of March 4, 2017 , the fair value of the company’s interest rate swap was $8.2 million and was recorded within Other noncurrent assets within the Condensed Consolidated Balance Sheets. The unrealized gain recorded within Other comprehensive loss, net of tax, for the effective portion of the designated cash flow hedge was $1.1 million and $5.3 million for the three and nine month periods ended March 4, 2017 , respectively. For three and nine month periods ended March 4, 2017 , there were no gains or losses recognized against earnings for hedge ineffectiveness and there were no

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Mar. 04, 2017
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 Nine Months Ended March 4, 2017 February 27, 2016 March 4, 2017 February 27, 2016 Accrual Balance — beginning $ 44.6 $ 40.6 $ 43.9 $ 39.3 Accrual for product-related matters 6.7 5.7 17.6 17.9 Settlements and adjustments (4.8 ) (4.7 ) (15.0 ) (15.6 ) Accrual Balance — ending $ 46.5 $ 41.6 $ 46.5 $ 41.6 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 March 4, 2017 , the company had a maximum financial exposure related to performance bonds totaling approximately $10.2 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 March 4, 2017 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 March 4, 2017 , the company had a maximum financial exposure from these standby letters of credit totaling approximately $8.3 million , all of which is considered usage against the company's revolving line of credit. 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 March 4, 2017 and May 28, 2016 . Contingencies

Debt

Debt	9 Months Ended
	Mar. 04, 2017
Debt Disclosure [Abstract]
Debt	Debt Long-term debt as of March 4, 2017 and May 28, 2016 consisted of the following obligations: (In millions) March 4, 2017 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 September 2021 34.6 22.0 Total $ 234.5 $ 221.9 On September 13, 2016, the company entered into a fourth amendment and restatement of its unsecured syndicated revolving line of credit which provides the company with up to $400 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 up to $200 million . The facility will expire in September 2021 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 March 4, 2017 , the total debt outstanding related to borrowings under the syndicated revolving line of credit was $34.6 million . These borrowings are included within Long-term debt in the Condensed Consolidated Balance Sheet. As of March 4, 2017 , the total usage against the facility was $42.9 million , of which $8.3 million related to outstanding letters of credit. As of May 28, 2016 , total usage against the previous syndicated revolving line of credit was $30.7 million , $8.7 million of which related to outstanding letters of credit.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	9 Months Ended
	Mar. 04, 2017
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 nine months ended March 4, 2017 : (In millions) Cumulative Translation Adjustments Pension and Other Post-retirement Benefit Plans Unrealized Gains (Losses) on Available-for-sale Securities Interest Rate Swap Agreement Accumulated Other Comprehensive income Balance at May 28, 2016 $ (29.6 ) $ (34.9 ) $ — $ — $ (64.5 ) Current period other comprehensive income (loss) (10.8 ) 1.7 0.2 8.2 (0.7 ) Tax (expense) benefit — 0.4 — (2.9 ) (2.5 ) Balance at March 4, 2017 $ (40.4 ) $ (32.8 ) $ 0.2 $ 5.3 $ (67.7 ) The following table provides an analysis of the changes in accumulated other comprehensive loss for the nine months ended February 27, 2016 : (In millions) Cumulative Translation Adjustments Pension and Other Post-retirement Benefit Plans Unrealized Gains (Losses) on Available-for-sale Securities Interest Rate Swap Agreement Accumulated Other Comprehensive income Balance at May 30, 2015 $ (20.8 ) $ (35.4 ) $ — $ — $ (56.2 ) Current period other comprehensive income (loss) (10.5 ) 2.3 — — (8.2 ) Tax (expense) benefit — (0.3 ) — — (0.3 ) Balance at February 27, 2016 $ (31.3 ) $ (33.4 ) $ — $ — $ (64.7 )

Redeemable Noncontrolling Inter

Redeemable Noncontrolling Interests	9 Months Ended
	Mar. 04, 2017
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 nine months ended March 4, 2017 and February 27, 2016 are as follows: Nine Months Ended (In millions) March 4, 2017 February 27, 2016 Beginning Balance $ 27.0 $ 30.4 Purchase of redeemable noncontrolling interests (1.5 ) — Net income attributable to redeemable noncontrolling interests 0.1 0.5 Redemption value adjustment (0.7 ) (3.4 ) Other adjustments 0.1 0.1 Ending Balance $ 25.0 $ 27.6

Operating Segments

Operating Segments	9 Months Ended
	Mar. 04, 2017
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 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) March 4, 2017 February 27, 2016 March 4, 2017 February 27, 2016 Net Sales: North American Furniture Solutions $ 309.8 $ 312.7 $ 1,004.4 $ 998.9 ELA Furniture Solutions 88.0 98.9 292.9 302.1 Specialty 54.0 54.7 175.6 170.2 Consumer 73.1 70.2 228.1 211.1 Corporate — — — — Total $ 524.9 $ 536.5 $ 1,701.0 $ 1,682.3 Operating Earnings (Loss): North American Furniture Solutions $ 27.9 $ 30.6 $ 102.1 $ 112.8 ELA Furniture Solutions 5.2 6.8 23.2 20.7 Specialty 2.5 3.4 13.6 11.9 Consumer (0.2 ) 2.8 2.4 9.3 Corporate (0.4 ) 0.7 (0.3 ) 0.2 Total $ 35.0 $ 44.3 $ 141.0 $ 154.9 (In millions) March 4, 2017 May 28, 2016 Total Assets: North American Furniture Solutions $ 529.9 $ 531.7 ELA Furniture Solutions 225.7 218.4 Specialty 151.3 147.3 Consumer 275.4 245.3 Corporate 96.0 92.5 Total $ 1,278.3 $ 1,235.2

Subsequent Event Subsequent Eve

Subsequent Event Subsequent Event	9 Months Ended
	Mar. 04, 2017
Subsequent Events [Abstract]
Subsequent Event	<div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;color:#000000;font-weight:bold;">Subsequent Event</font></div><div style="line-height:120%;text-align:left;"><hr></hr></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial Narrow;font-size:10pt;color:#000000;">On January 1, 2017, the company completed the sale of a wholly-owned contract furniture dealership in Philadelphia. As a result of the transaction, the consideration to be received and the gain to be recognized in the third quarter of fiscal 2017 will be negligible. In addition to the initial payment from the buyer as consideration for the sale, additional amounts could become due from the buyer based on the future performance of the divested dealership. The operations associated with the dealership relate to the North American Furniture Solutions segment.</font></div></div>

Restructuring Activities Restru

Restructuring Activities Restructuring Activities	9 Months Ended
	Mar. 04, 2017
Restructuring and Related Activities [Abstract]
Restructuring and Related Activities Disclosure [Text Block]	Restructuring Activities During the second and third quarters of fiscal 2017, the company announced restructuring actions involving targeted workforce reductions within the North American, ELA and Specialty segments. These actions resulted in the recognition of restructuring expenses related to severance costs of $2.7 million and $3.7 million in the third quarter and nine month periods, respectively. The restructuring actions are deemed to be complete at March 4, 2017 and final payments are expected to be made over the next two quarters. The following table provides an analysis of the changes in restructuring costs reserve for the nine months ended March 4, 2017 : (In millions) March 4, 2017 Beginning Balance $ 0.4 Restructuring expenses 3.7 Payments (1.6 ) Ending Balance $ 2.5

Inventories (Policies)

Inventories (Policies)	9 Months Ended
	Mar. 04, 2017
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 operations are valued using the first-in, first-out (FIFO) method

Fair Value Measurements (Polici

Fair Value Measurements (Policies)	9 Months Ended
	Mar. 04, 2017
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. These adjustments are also included within the caption Unrealized holding gain within the Condensed Consolidated Statements of Comprehensive Income. Unrealized gains recognized in the company's Condensed Consolidated Statement of Comprehensive Income related to available-for-sale securities were $0.2 million and nil for the three and nine month periods ended March 4, 2017 and February 27, 2016

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Mar. 04, 2017
Inventories [Abstract]
Schedule of Inventory, Current	(In millions) March 4, 2017 May 28, 2016 Finished goods $ 123.4 $ 102.1 Raw materials 32.3 26.1 Total $ 155.7 $ 128.2

Goodwill and Indefinite-lived28

Goodwill and Indefinite-lived Intangibles (Tables)	9 Months Ended
	Mar. 04, 2017
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 March 4, 2017 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 (0.8 ) — (0.8 ) Sale of owned dealer (0.1 ) — (0.1 ) March 4, 2017 $ 304.4 $ 85.2 $ 389.6

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	9 Months Ended
	Mar. 04, 2017
Employee Benefit Plans [Abstract]
Schedule of Defined Benefit Plans Disclosures	The following table summarizes the components of net periodic benefit costs for the company's International defined benefit pension plan for the periods indicated: Three Months Ended Nine Months Ended (In millions) March 4, 2017 February 27, 2016 March 4, 2017 February 27, 2016 Interest cost $ 0.7 $ 1.0 $ 2.2 $ 2.9 Expected return on plan assets (1.2 ) (1.4 ) (3.7 ) (4.1 ) Net amortization loss 0.6 0.6 1.8 2.0 Net periodic benefit cost $ 0.1 $ 0.2 $ 0.3 $ 0.8

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Mar. 04, 2017
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 March 4, 2017 February 27, 2016 March 4, 2017 February 27, 2016 Numerators : Numerator for both basic and diluted EPS, net earnings attributable to Herman Miller, Inc. - in millions $ 22.5 $ 27.9 $ 90.5 $ 96.1 Denominators : Denominator for basic EPS, weighted-average common shares outstanding 59,846,034 59,885,597 59,910,844 59,837,132 Potentially dilutive shares resulting from stock plans 537,152 565,251 511,134 569,544 Denominator for diluted EPS 60,383,186 60,450,848 60,421,978 60,406,676 Antidilutive equity awards not included in weighted-average common shares - diluted 554,320 531,021 745,583 585,770

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Mar. 04, 2017
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 March 4, 2017 February 27, 2016 March 4, 2017 February 27, 2016 Stock-based compensation expense $ 2.7 $ 2.7 $ 9.2 $ 9.3 Related income tax effect 1.0 1.0 3.3 3.4
Schedule of Share-based Compensation, Activity	The following is a detail of the company issued common stock related to the exercise of stock options and vesting of restricted stock and performance share units: (Shares) Nine Months Ended March 4, 2017 February 27, 2016 Stock Options 211,566 187,829 Restricted Stock Units 89,290 179,265 Performance Share Units 113,040 55,825

Income Taxes Income Taxes (Tabl

Income Taxes Income Taxes (Tables)	9 Months Ended
	Mar. 04, 2017
Income Tax Disclosure [Abstract]
Summary of Income Tax Contingencies	The company's recorded liability for potential interest and penalties related to uncertain tax benefits was: (In millions) March 4, 2017 May 28, 2016 Liability for interest and penalties $ 0.8 $ 0.7 Liability for uncertain tax positions, current 2.9 2.4

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Mar. 04, 2017
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) March 4, 2017 May 28, 2016 Carrying value $ 234.5 $ 221.9 Fair value $ 246.1 $ 241.7 March 4, 2017 and May 28, 2016 consisted of the following obligations: (In millions) March 4, 2017 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 September 2021 34.6 22.0 Total $ 234.5 $ 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 March 4, 2017 and May 28, 2016 . (In millions) Fair Value Measurements March 4, 2017 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 $ — Mutual funds - fixed income 7.2 — 6.4 — Mutual funds - equity 0.8 — 0.7 — Foreign currency forward contracts 0.7 — 0.5 — Interest rate swap agreement 8.2 — — — Deferred compensation plan 9.7 — 7.9 — Total $ 26.6 $ — $ 15.9 $ — Financial Liabilities Foreign currency forward contracts $ 0.3 $ — $ 0.8 $ — Contingent consideration — 1.6 — 2.7 Total $ 0.3 $ 1.6 $ 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 March 4, 2017 May 28, 2016 Beginning balance $ 2.7 $ 2.6 Foreign currency translation adjustments — (0.1 ) Settlements (1.1 ) (2.5 ) Purchases or additions — 2.7 Ending balance $ 1.6 $ 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. March 4, 2017 May 28, 2016 (In millions) Cost Unrealized Gain/(Loss) Market Value Cost Unrealized Market Government obligations $ — $ — $ — $ 0.4 $ — $ 0.4 Mutual funds - fixed income 7.1 0.1 7.2 6.4 — 6.4 Mutual funds - equity 0.7 $ 0.1 0.8 0.7 — 0.7 Total $ 7.8 $ 0.2 $ 8.0 $ 7.5 $ — $ 7.5

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Mar. 04, 2017
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 March 4, 2017 February 27, 2016 March 4, 2017 February 27, 2016 Accrual Balance — beginning $ 44.6 $ 40.6 $ 43.9 $ 39.3 Accrual for product-related matters 6.7 5.7 17.6 17.9 Settlements and adjustments (4.8 ) (4.7 ) (15.0 ) (15.6 ) Accrual Balance — ending $ 46.5 $ 41.6 $ 46.5 $ 41.6

Debt (Tables)

Debt (Tables)	9 Months Ended
	Mar. 04, 2017
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) March 4, 2017 May 28, 2016 Carrying value $ 234.5 $ 221.9 Fair value $ 246.1 $ 241.7 March 4, 2017 and May 28, 2016 consisted of the following obligations: (In millions) March 4, 2017 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 September 2021 34.6 22.0 Total $ 234.5 $ 221.9

Accumulated Other Comprehensi36

Accumulated Other Comprehensive Loss (Tables)	9 Months Ended
	Mar. 04, 2017
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 March 4, 2017 : (In millions) Cumulative Translation Adjustments Pension and Other Post-retirement Benefit Plans Unrealized Gains (Losses) on Available-for-sale Securities Interest Rate Swap Agreement Accumulated Other Comprehensive income Balance at May 28, 2016 $ (29.6 ) $ (34.9 ) $ — $ — $ (64.5 ) Current period other comprehensive income (loss) (10.8 ) 1.7 0.2 8.2 (0.7 ) Tax (expense) benefit — 0.4 — (2.9 ) (2.5 ) Balance at March 4, 2017 $ (40.4 ) $ (32.8 ) $ 0.2 $ 5.3 $ (67.7 ) The following table provides an analysis of the changes in accumulated other comprehensive loss for the nine months ended February 27, 2016 : (In millions) Cumulative Translation Adjustments Pension and Other Post-retirement Benefit Plans Unrealized Gains (Losses) on Available-for-sale Securities Interest Rate Swap Agreement Accumulated Other Comprehensive income Balance at May 30, 2015 $ (20.8 ) $ (35.4 ) $ — $ — $ (56.2 ) Current period other comprehensive income (loss) (10.5 ) 2.3 — — (8.2 ) Tax (expense) benefit — (0.3 ) — — (0.3 ) Balance at February 27, 2016 $ (31.3 ) $ (33.4 ) $ — $ — $ (64.7 )

Redeemable Noncontrolling Int37

Redeemable Noncontrolling Interests (Tables)	9 Months Ended
	Mar. 04, 2017
Redeemable Noncontrolling Interests [Abstract]
Redeemable Noncontrolling Interest	Changes in the company’s redeemable noncontrolling interests for the nine months ended March 4, 2017 and February 27, 2016 are as follows: Nine Months Ended (In millions) March 4, 2017 February 27, 2016 Beginning Balance $ 27.0 $ 30.4 Purchase of redeemable noncontrolling interests (1.5 ) — Net income attributable to redeemable noncontrolling interests 0.1 0.5 Redemption value adjustment (0.7 ) (3.4 ) Other adjustments 0.1 0.1 Ending Balance $ 25.0 $ 27.6

Operating Segments (Tables)

Operating Segments (Tables)	9 Months Ended
	Mar. 04, 2017
Segment Reporting, Disclosure of Entity's Reportable Segments [Abstract]
Schedule of Segment Reporting Information, by Segment	(In millions) March 4, 2017 May 28, 2016 Total Assets: North American Furniture Solutions $ 529.9 $ 531.7 ELA Furniture Solutions 225.7 218.4 Specialty 151.3 147.3 Consumer 275.4 245.3 Corporate 96.0 92.5 Total $ 1,278.3 $ 1,235.2 Three Months Ended Nine Months Ended (In millions) March 4, 2017 February 27, 2016 March 4, 2017 February 27, 2016 Net Sales: North American Furniture Solutions $ 309.8 $ 312.7 $ 1,004.4 $ 998.9 ELA Furniture Solutions 88.0 98.9 292.9 302.1 Specialty 54.0 54.7 175.6 170.2 Consumer 73.1 70.2 228.1 211.1 Corporate — — — — Total $ 524.9 $ 536.5 $ 1,701.0 $ 1,682.3 Operating Earnings (Loss): North American Furniture Solutions $ 27.9 $ 30.6 $ 102.1 $ 112.8 ELA Furniture Solutions 5.2 6.8 23.2 20.7 Specialty 2.5 3.4 13.6 11.9 Consumer (0.2 ) 2.8 2.4 9.3 Corporate (0.4 ) 0.7 (0.3 ) 0.2 Total $ 35.0 $ 44.3 $ 141.0 $ 154.9

Restructuring Activities Rest39

Restructuring Activities Restructuring Activities (Tables)	9 Months Ended
	Mar. 04, 2017
Restructuring and Related Activities [Abstract]
Restructuring and Related Costs [Table Text Block]	The following table provides an analysis of the changes in restructuring costs reserve for the nine months ended March 4, 2017 : (In millions) March 4, 2017 Beginning Balance $ 0.4 Restructuring expenses 3.7 Payments (1.6 ) Ending Balance $ 2.5

Acquisitions and Divestitures (

Acquisitions and Divestitures (Details) - USD ($) $ in Millions	Sep. 30, 2016	Jun. 03, 2016	Mar. 04, 2017
Naughtone Holdings Limited
Business Acquisition [Line Items]
Purchase price	$ 0.6	$ 12.4
Percentage of voting interests acquired		50.00%
Wholly-owned contract furniture dealership [Member] | PENNSYLVANIA
Business Acquisition [Line Items]
(Gain) loss on sales of property and dealers			$ 0.7

Inventories - Schedule of Inven

Inventories - Schedule of Inventory, Current (Details) - USD ($) $ in Millions	Mar. 04, 2017	May 28, 2016
Inventories [Abstract]
Finished goods	$ 123.4	$ 102.1
Raw materials	32.3	26.1
Total	$ 155.7	$ 128.2

Goodwill and Indefinite-lived42

Goodwill and Indefinite-lived Intangibles (Details) $ in Millions	9 Months Ended
	Mar. 04, 2017USD ($)
Goodwill [Roll Forward]
Goodwill, beginning	$ 305.3
Foreign currency translation adjustments	(0.8)
Sale of owned dealer	0.1
Goodwill, ending	304.4
Indefinite-lived Intangible Assets [Roll Forward]
Indefinite-Lived Intangible Assets (Excluding Goodwill), beginning	85.2
Foreign currency translation adjustments	0
Sale of owned dealer	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	(0.8)
Sale of owned dealer	0.1
Goodwill and indefinite-lived intangibles, ending	$ 389.6

Employee Benefit Plans (Details

Employee Benefit Plans (Details) - Foreign Pension Plan - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Mar. 04, 2017	Feb. 27, 2016	Mar. 04, 2017	Feb. 27, 2016
Defined Benefit Plan Disclosure
Interest cost	$ 0.7	$ 1	$ 2.2	$ 2.9
Expected return on plan assets	(1.2)	(1.4)	(3.7)	(4.1)
Net amortization loss	0.6	0.6	1.8	2
Net periodic benefit cost	$ 0.1	$ 0.2	$ 0.3	$ 0.8

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
	Mar. 04, 2017	Feb. 27, 2016	Mar. 04, 2017	Feb. 27, 2016
Earnings Per Share [Abstract]
Numerator for both basic and diluted EPS, net earnings attributable to Herman Miller, Inc. - in millions	$ 22.5	$ 27.9	$ 90.5	$ 96.1
Denominator for basic EPS, weighted-average common shares outstanding	59,846,034	59,885,597	59,910,844	59,837,132
Potentially dilutive shares resulting from stock plans	537,152	565,251	511,134	569,544
Denominator for diluted EPS	60,383,186	60,450,848	60,421,978	60,406,676
Antidilutive equity awards not included in weighted-average common shares - diluted	554,320	531,021	745,583	585,770

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Mar. 04, 2017	Feb. 27, 2016	Mar. 04, 2017	Feb. 27, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 2.7	$ 2.7	$ 9.2	$ 9.3
Related income tax effect	$ 1	$ 1	$ 3.3	$ 3.4
Employee Service Share-based Compensation, Aggregate Disclosures [Abstract]
Stock Options			211,566	187,829
Restricted Stock Units (RSUs)
Employee Service Share-based Compensation, Aggregate Disclosures [Abstract]
Restricted Stock Units			89,290	179,265
Performance Share Units			89,290	179,265
Performance Share Units
Employee Service Share-based Compensation, Aggregate Disclosures [Abstract]
Restricted Stock Units			113,040	55,825
Performance Share Units			113,040	55,825

Income Taxes - Schedule of Unce

Income Taxes - Schedule of Uncertain Tax Positions (Details) - USD ($) $ in Millions	Mar. 04, 2017	May 28, 2016
Income Tax Disclosure [Abstract]
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	$ 0.8	$ 0.7
Liability for Uncertain Tax Positions, Current	$ 2.9	$ 2.4

Income Taxes Income Taxes (Deta

Income Taxes Income Taxes (Details)	3 Months Ended	9 Months Ended
	Feb. 27, 2016	Mar. 04, 2017	Feb. 27, 2016
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, Percent	29.80%	31.50%	32.30%

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Long-term Debt (Details) - USD ($) $ in Millions	Mar. 04, 2017	May 28, 2016
Fair Value Disclosures [Abstract]
Long-term debt, Carrying value	$ 234.5	$ 221.9
Long-term debt, Fair value	$ 246.1	$ 241.7

Fair Value Measurements - Fair

Fair Value Measurements - Fair Value Hierarchy (Details) - USD ($) $ in Millions	Mar. 04, 2017	May 28, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	$ 8	$ 7.5
Interest rate swap agreement	8.2
US Treasury and Government
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	0	0.4
Fixed Income Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	7.2	6.4
Mutual funds - equity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	0.8	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	9.7	7.9
Total	26.6	15.9
Contingent consideration	0	0
Total	0.3	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 forward contracts	0.7	0.5
Foreign currency forward contracts	0.3	0.8
Fair Value, Inputs, Level 2 | Fair Value, Measurements, Recurring | Interest Rate Swap [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Interest rate swap agreement	8.2	0
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	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	7.2	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	0.8	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	0	0
Total	0	0
Contingent consideration	1.6	2.7
Total	1.6	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 forward contracts	0	0
Foreign currency forward contracts	0	0
Fair Value, Inputs, Level 3 | Fair Value, Measurements, Recurring | Interest Rate Swap [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Interest rate swap agreement	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	9 Months Ended	12 Months Ended
	Mar. 04, 2017	May 28, 2016
Fair Value Disclosures [Abstract]
Beginning balance	$ 2.7	$ 2.6
Foreign currency translation adjustments	0	(0.1)
Settlements	(1.1)	(2.5)
Purchases or additions	0	2.7
Ending balance	$ 1.6	$ 2.7

Fair Value Measurements - Unrea

Fair Value Measurements - Unrealized Gain (Loss) on Investments (Details) - USD ($) $ in Millions	Mar. 04, 2017	May 28, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Cost	$ 7.8	$ 7.5
Unrealized Gain/(Loss)	0.2	0
Market Value	8	7.5
US Treasury and Government
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Cost	0	0.4
Unrealized Gain/(Loss)	0	0
Market Value	0	0.4
Fixed Income Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Cost	7.1	6.4
Unrealized Gain/(Loss)	0.1	0
Market Value	7.2	6.4
Mutual funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Cost	0.7	0.7
Unrealized Gain/(Loss)	0.1	0
Market Value	$ 0.8	$ 0.7

Fair Value Measurements Fair 52

Fair Value Measurements Fair Value Measurements (Details) - USD ($)	Sep. 13, 2016	Mar. 04, 2017	Feb. 27, 2016	Mar. 04, 2017	Feb. 27, 2016
Derivative [Line Items]
Unrealized holding gain		$ 200,000	$ 0	$ 200,000	$ 0
Interest Rate Cash Flow Hedge Asset at Fair Value		8,200,000		8,200,000
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net		1,100,000		5,300,000
Gain (Loss) on Cash Flow Hedge Ineffectiveness, Net		0		0
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, before Tax		$ 0		$ 0
Interest Rate Swap [Member]
Derivative [Line Items]
Derivative, Notional Amount	$ 150,000,000
Debt Conversion, Original Debt, Amount	$ 150,000,000
Debt Conversion, Converted Instrument, Rate	1.949%

Fair Value Measurements Fair 53

Fair Value Measurements Fair Value Measurements Parenthetical (Details) - USD ($)	3 Months Ended	9 Months Ended
	Mar. 04, 2017	Mar. 04, 2017
Derivative [Line Items]
Gain (Loss) on Cash Flow Hedge Ineffectiveness, Net	$ 0	$ 0
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, before Tax	$ 0	$ 0

Commitments and Contingencies C

Commitments and Contingencies Commitments and Contingencies (Details) - USD ($) $ in Millions	Mar. 04, 2017	May 28, 2016
Performance Guarantee [Member]
Loss Contingencies [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	$ 10.2
Guarantor Obligations, Current Carrying Value	0	$ 0
Financial Standby Letter of Credit [Member]
Loss Contingencies [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	8.3
Guarantor Obligations, Current Carrying Value	$ 0	$ 0

Commitments and Contingencies -

Commitments and Contingencies - Schedule of Product Warranty Liability (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Mar. 04, 2017	Feb. 27, 2016	Mar. 04, 2017	Feb. 27, 2016
Movement in Standard Product Warranty Accrual [Roll Forward]
Accrual Balance — beginning	$ 44.6	$ 40.6	$ 43.9	$ 39.3
Accrual for product-related matters	6.7	5.7	17.6	17.9
Settlements and adjustments	(4.8)	(4.7)	(15)	(15.6)
Accrual Balance — ending	$ 46.5	$ 41.6	$ 46.5	$ 41.6

Commitments and Contingencies56

Commitments and Contingencies Commitments and Contingencies (Parenthetical) (Details) - USD ($) $ in Millions	9 Months Ended
	Mar. 04, 2017	May 28, 2016
Loss Contingencies [Line Items]
Warranty Length	12 years
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
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

Schedule of Long Term Debt (Det

Schedule of Long Term Debt (Details) - USD ($) $ in Millions	Mar. 04, 2017	May 28, 2016
Debt Instrument [Line Items]
Long-term debt	$ 234.5	$ 221.9
Revolving Line of Credit, Domestic
Debt Instrument [Line Items]
Long-term debt	34.6	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 ($)	Mar. 04, 2017	Sep. 13, 2016	May 28, 2016
Line of Credit Facility [Line Items]
Long-term debt	$ 234,500,000		$ 221,900,000
Borrowings on revolver and outstanding letters of credit	42,900,000		30,700,000
Revolving Line of Credit, Domestic
Line of Credit Facility [Line Items]
Long-term debt	34,600,000		22,000,000
Revolving line of credit, maximum borrowing capacity		$ 400,000,000
Revolving line of credit, allowed increase in borrowing capacity		$ 200,000,000
Letters of Credit Outstanding, Amount	$ 8,300,000		$ 8,700,000

Accumulated Other Comprehensi59

Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Millions	9 Months Ended
	Mar. 04, 2017	Feb. 27, 2016
Accumulated Other Comprehensive Income (Loss)
Balance at beginning of year	$ 524.7
Balance at end of period	581.3	$ 492.8
Cumulative Translation Adjustments
Accumulated Other Comprehensive Income (Loss)
Balance at beginning of year	(29.6)	(20.8)
Current period other comprehensive income (loss)	(10.8)	(10.5)
Tax (expense) benefit	0	0
Balance at end of period	(40.4)	(31.3)
Pension and Other Post-retirement Benefit Plans
Accumulated Other Comprehensive Income (Loss)
Balance at beginning of year	(34.9)	(35.4)
Current period other comprehensive income (loss)	1.7	2.3
Tax (expense) benefit	0.4	(0.3)
Balance at end of period	(32.8)	(33.4)
Unrealized Gains (Losses) on Available-for-sale-Securities
Accumulated Other Comprehensive Income (Loss)
Balance at beginning of year	0	0
Current period other comprehensive income (loss)	0.2	0
Tax (expense) benefit	0	0
Balance at end of period	0.2	0
Interest Rate Swap Agreement
Accumulated Other Comprehensive Income (Loss)
Balance at beginning of year	0	0
Current period other comprehensive income (loss)	8.2	0
Tax (expense) benefit	(2.9)	0
Balance at end of period	5.3	0
Accumulated Other Comprehensive income
Accumulated Other Comprehensive Income (Loss)
Balance at beginning of year	(64.5)	(56.2)
Current period other comprehensive income (loss)	(0.7)	(8.2)
Tax (expense) benefit	(2.5)	(0.3)
Balance at end of period	$ (67.7)	$ (64.7)

Redeemable Noncontrolling Int60

Redeemable Noncontrolling Interests (Details) - USD ($) $ in Millions	9 Months Ended
	Mar. 04, 2017	Feb. 27, 2016
Redeemable Noncontrolling Interest [Line Items]
Redeemable Noncontrolling Interests, Beginning	$ 27
Redeemable Noncontrolling Interests, Ending	25
Herman Miller Consumer Holdings
Redeemable Noncontrolling Interest [Line Items]
Redeemable Noncontrolling Interests, Beginning	27	$ 30.4
Purchase of redeemable noncontrolling interests	(1.5)	0
Net income attributable to redeemable noncontrolling interests	0.1	0.5
Redemption value adjustment	(0.7)	(3.4)
Other adjustments	0.1	0.1
Redeemable Noncontrolling Interests, Ending	$ 25	$ 27.6

Operating Segments (Details)

Operating Segments (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Mar. 04, 2017	Feb. 27, 2016	Mar. 04, 2017	Feb. 27, 2016	May 28, 2016
Segment Reporting Information
Net Sales:	$ 524.9	$ 536.5	$ 1,701	$ 1,682.3
Operating Earnings (Loss):	35	44.3	141	154.9
Total Assets	1,278.3		1,278.3		$ 1,235.2
North American Furniture Solutions
Segment Reporting Information
Net Sales:	309.8	312.7	1,004.4	998.9
Operating Earnings (Loss):	27.9	30.6	102.1	112.8
Total Assets	529.9		529.9		531.7
ELA Furniture Solutions
Segment Reporting Information
Net Sales:	88	98.9	292.9	302.1
Operating Earnings (Loss):	5.2	6.8	23.2	20.7
Total Assets	225.7		225.7		218.4
Specialty
Segment Reporting Information
Net Sales:	54	54.7	175.6	170.2
Operating Earnings (Loss):	2.5	3.4	13.6	11.9
Total Assets	151.3		151.3		147.3
Consumer
Segment Reporting Information
Net Sales:	73.1	70.2	228.1	211.1
Operating Earnings (Loss):	(0.2)	2.8	2.4	9.3
Total Assets	275.4		275.4		245.3
Corporate
Segment Reporting Information
Net Sales:	0	0	0	0
Operating Earnings (Loss):	(0.4)	$ 0.7	(0.3)	$ 0.2
Total Assets	$ 96		$ 96		$ 92.5

Restructuring Activities Rest62

Restructuring Activities Restructuring Activities (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Mar. 04, 2017	Feb. 27, 2016	Mar. 04, 2017	Feb. 27, 2016
Restructuring Reserve [Roll Forward]
Restructuring expenses	$ 2.7	$ 0	$ 3.7	$ 0
2017 Restructuring Plan [Member]
Restructuring Reserve [Roll Forward]
Beginning Balance			0.4
Restructuring expenses	2.7		3.7
Payments			(1.6)
Ending Balance	$ 2.5		$ 2.5