MillerKnoll (MLKN) 10-Q 10 Jan 18 2018 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Dec. 02, 2017	Jan. 08, 2018
Document Entity Information [Abstract]
Document Type	10-Q
Entity Central Index Key	66,382
Entity Registrant Name	MILLER HERMAN INC
Document Period End Date	Dec. 2, 2017
Amendment Flag	false
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q2
Current Fiscal Year End Date	--06-02
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		59,670,283

Condensed Consolidated Statemen

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Dec. 02, 2017	Dec. 03, 2016	Dec. 02, 2017	Dec. 03, 2016
Income Statement [Abstract]
Net sales	$ 604.6	$ 577.5	$ 1,184.8	$ 1,176.1
Cost of sales	382.5	359.5	745.8	728.1
Gross margin	222.1	218	439	448
Operating expenses:
Selling, general and administrative	152.4	149	299.6	303.2
Restructuring expenses and other charges	1.7	1	3.8	1
Design and research	18	18.4	36.5	37.8
Total operating expenses	172.1	168.4	339.9	342
Operating earnings	50	49.6	99.1	106
Other expenses:
Interest expense	3.7	3.9	7.4	7.6
Other, net	(0.7)	0.4	(1.8)	(0.2)
Earnings before income taxes and equity income	47	45.3	93.5	98.6
Income tax expense	14.3	14.5	28.5	31.6
Equity income from nonconsolidated affiliates, net of tax	0.8	0.8	1.5	1.1
Net earnings	33.5	31.6	66.5	68.1
Net earnings (loss) attributable to noncontrolling interests	0	(0.1)	0	0.1
Net earnings attributable to Herman Miller, Inc.	$ 33.5	$ 31.7	$ 66.5	$ 68
Earnings per share — basic	$ 0.56	$ 0.53	$ 1.11	$ 1.13
Earnings per share — diluted	0.55	0.53	1.10	1.13
Dividends declared, per share	$ 0.180	$ 0.170	$ 0.360	$ 0.340
Other comprehensive income (loss), net of tax
Foreign currency translation adjustments	$ 0.1	$ (5.7)
Pension and other post-retirement plans	0.8	0.3	$ 1.6	$ 1.6
Interest rate swaps	2.6	4.2	1	4.2
Other comprehensive income (loss)	3.5	(1.2)	7.1	(4.6)
Comprehensive income	37	30.4	73.6	63.5
Comprehensive income (loss) attributable to noncontrolling interests	0	(0.1)	0	0.1
Comprehensive income attributable to Herman Miller, Inc.	$ 37	$ 30.5	$ 73.6	$ 63.4

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Millions	Dec. 02, 2017	Jun. 03, 2017
Current Assets:
Cash and cash equivalents	$ 114.6	$ 96.2
Marketable securities	8.5	8.6
Accounts and notes receivable, net	189.8	186.6
Inventories, net	172.2	152.4
Prepaid expenses and other	41.1	48.1
Total current assets	526.2	491.9
Property and equipment, at cost	1,006	968.7
Less — accumulated depreciation	(675.2)	(654.1)
Net property and equipment	330.8	314.6
Goodwill	304.3	304.5
Indefinite-lived intangibles	78.1	78.1
Other amortizable intangibles, net	42.7	45.4
Other noncurrent assets	69	71.8
Total Assets	1,351.1	1,306.3
Current Liabilities:
Accounts payable	166.7	148.4
Accrued compensation and benefits	75.2	79.7
Accrued warranty	53.3	47.7
Other accrued liabilities	101.3	109.9
Total current liabilities	396.5	385.7
Long-term debt	200	199.9
Pension and post-retirement benefits	26	38.5
Other liabilities	73.9	69.9
Total Liabilities	696.4	694
Redeemable noncontrolling interests	23.9	24.6
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, 59,664,064 and 59,715,824 shares issued and outstanding in 2018 and 2017, respectively)	11.9	11.9
Additional paid-in capital	130.4	139.3
Retained earnings	564.4	519.5
Accumulated other comprehensive loss	(75.1)	(82.2)
Key executive deferred compensation plans	(1)	(1)
Herman Miller, Inc. Stockholders' Equity	630.6	587.5
Noncontrolling Interests	0.2	0.2
Total Stockholders' Equity	630.8	587.7
Total Liabilities, Redeemable Noncontrolling Interests, and Stockholders' Equity	$ 1,351.1	$ 1,306.3

Condensed Consolidated Balance4

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 02, 2017	Jun. 03, 2017
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	59,664,064	59,715,824

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Dec. 02, 2017	Dec. 03, 2016
Cash Flows from Operating Activities:
Net earnings	$ 66,500,000	$ 68,100,000
Adjustments to reconcile net earnings to net cash provided by operating activities:
Depreciation and amortization	31,800,000	28,300,000
Stock-based compensation	3,000,000	6,500,000
Excess tax benefits from stock-based compensation	0	(400,000)
Pension and post-retirement expenses	700,000	200,000
Pension contributions	(12,000,000)	0
Earnings from nonconsolidated affiliates net of dividends received	(300,000)	(1,000,000)
Deferred taxes	(1,000,000)	2,000,000
Gain on sales of property and dealers	(800,000)	0
Restructuring expenses	3,800,000	1,000,000
Increase in current assets	(15,700,000)	(13,200,000)
Increase (decrease) in current liabilities	2,500,000	(1,400,000)
Increase in non-current liabilities	3,000,000	4,100,000
Other, net	0	200,000
Net Cash Provided by Operating Activities	81,500,000	94,400,000
Cash Flows from Investing Activities:
Proceeds from sale of property and dealers	2,000,000	0
Equity investment in non-controlled entities	0	(14,500,000)
Capital expenditures	(39,800,000)	(46,700,000)
Payments of loans on cash surrender value of life insurance	0	(15,300,000)
Proceeds from life insurance policy	8,100,000	0
Net advances on notes receivable	(500,000)	0
Other, net	(400,000)	(800,000)
Net Cash Used in Investing Activities	(30,600,000)	(77,300,000)
Cash Flows from Financing Activities:
Dividends paid	(20,900,000)	(19,000,000)
Proceeds from issuance of long-term debt	115,400,000	468,300,000
Payments of long-term debt	(115,400,000)	(470,600,000)
Payment of deferred financing costs	0	(1,400,000)
Common stock issued	5,700,000	6,500,000
Common stock repurchased and retired	(17,300,000)	(12,100,000)
Excess tax benefits from stock-based compensation	0	400,000
Purchase of redeemable noncontrolling interests	(1,000,000)	(1,500,000)
Net proceeds from supplier financing program	400,000	0
Payment of contingent consideration	(100,000)	(1,000,000)
Other, net	0	100,000
Net Used in by Financing Activities	(33,200,000)	(30,300,000)
Effect of Exchange Rate Changes on Cash and Cash Equivalents	700,000	200,000
Net Increase (Decrease) in Cash and Cash Equivalents	18,400,000	(13,000,000)
Cash and Cash Equivalents, Beginning of Period	96,200,000	84,900,000
Cash and Cash Equivalents, End of Period	$ 114,600,000	$ 71,900,000

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. 28, 2016		$ 0	$ 12	$ 142.7	$ 435.3	$ (64.5)	$ (1.1)	$ 0.3
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of stock options			0	5.5
Repurchase and retirement of common stock			0	(12)
Stock-based compensation expense				4.4
Excess tax benefit for stock-based compensation				(0.3)
Restricted stock units released				1.9
Employee stock purchase plan issuances				1.1
Net income attributable to Herman Miller, Inc.	$ 68				68
Dividends declared on common stock (per share - 2018: $0.36; 2017; $0.34)					(20.4)
Redeemable noncontrolling interests valuation adjustment					0.3
Other comprehensive income (loss)	(4.6)					(4.6)
Net income attributable to noncontrolling interests	0.1
Balance at beginning of year and end of period at Dec. 03, 2016	568.6	0	12	143.3	483.2	(69.1)		0.3
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of accounting change				0	0
Herman Miller, Inc. Stockholders' Equity	568.3
Herman Miller, Inc. Stockholders' Equity	587.5
Balance at beginning of year at Jun. 03, 2017	587.7	0	11.9	139.3	519.5	(82.2)	$ (1)	0.2
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of stock options			0.1	4.7
Repurchase and retirement of common stock			0.1	(17.2)
Stock-based compensation expense				1.1
Excess tax benefit for stock-based compensation				0
Restricted stock units released				1.7
Employee stock purchase plan issuances				1.1
Net income attributable to Herman Miller, Inc.	66.5				66.5
Dividends declared on common stock (per share - 2018: $0.36; 2017; $0.34)					(21.6)
Redeemable noncontrolling interests valuation adjustment					(0.1)
Other comprehensive income (loss)	7.1					7.1
Net income attributable to noncontrolling interests	0
Balance at beginning of year and end of period at Dec. 02, 2017	630.8	$ 0	$ 11.9	$ 130.4	$ 564.4	$ (75.1)		$ 0.2
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Herman Miller, Inc. Stockholders' Equity	$ 630.6

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) (Parenthetical) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Dec. 02, 2017	Dec. 03, 2016	Dec. 02, 2017	Dec. 03, 2016	Jun. 03, 2017
Statement of Stockholders' Equity [Abstract]
Dividends declared, per share	$ 0.180	$ 0.170	$ 0.360	$ 0.340
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	$ 630.8	$ 568.6	$ 630.8	$ 568.6	$ 587.7

Basis of Presentation

Basis of Presentation	6 Months Ended
	Dec. 02, 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 December 2, 2017 . Operating results for the three and six months ended December 2, 2017 , are not necessarily indicative of the results that may be expected for the year ending June 2, 2018 . 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 June 3, 2017 . The company's fiscal year ends on the Saturday closest to May 31. Fiscal 2018 , the year ending June 2, 2018 , and fiscal 2017 , the year ended June 3, 2017 , contain 52 and 53 weeks, respectively. The six months ended December 2, 2017 and December 3, 2016 contained 26 and 27

New Accounting Standards

New Accounting Standards	6 Months Ended
	Dec. 02, 2017
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
New Accounting Standards	Recently Issued Accounting Standards Recently Adopted Accounting Standards 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 may elect 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 4, 2017 The company adopted the accounting standard in the first quarter of fiscal 2018. As a result, the company elected to change its policy from estimating forfeitures to recognizing forfeitures when they occur, which resulted in an increase in Retained earnings of $0.2 million, a decrease in Additional paid in capital of $0.3 million and an increase in Other noncurrent assets of $0.1 million in the Condensed Consolidated Balance Sheets. The other impacts resulting from adoption did not have a material impact on the company's Financial Statements. Recently Issued Accounting Standards Not Yet Adopted Standard Description Effective Date Effect on the Financial Statements or Other Significant Matters 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 has completed a preliminary review of the impact of the new standard and expects changes in the identification of performance obligations around product and service revenue. For commercial contracts in which the company sells directly to end customers, in most cases, the company currently delays revenue recognition until the products are shipped and installed and records third-party installation and certain other fees net. However, under the new standard, in most cases, the company will recognize product revenue when title and risk of loss have transferred and will recognize service revenue upon the completion of services. Additionally, the company will record certain product pricing elements related to its direct customer sales within revenue and Cost of Sales rather than net within revenue as is current practice. The company has determined that these elements relate to the product performance obligation which the company is considered to control under the new standard. The company is also in the process of implementing changes to its business processes, systems and controls to support recognition and disclosure under the new standard. The company expects to adopt the standard in fiscal 2019 using the modified retrospective approach. Recently Issued Accounting Standards Not Yet Adopted (Continued) Standard Description Effective Date Effect on the Financial Statements or Other Significant Matters Financial Instruments - Overall: Recognition and Measurement of Financial Assets and Financial Liabilities The standard provides guidance for the measurement, presentation and disclosure of financial assets and liabilities. The standard requires entities to measure equity investments that do not result in consolidation and are not accounted for under the equity method at fair value and recognize any change in fair value in net income. The standard does not permit early adoption and at adoption a cumulative-effect adjustment to beginning retained earnings should be recorded. 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.

Acquisitions and Divestitures

Acquisitions and Divestitures	6 Months Ended
	Dec. 02, 2017
Business Combinations [Abstract]
Acquisitions	Acquisitions and Divestitures Contract Furniture Dealerships On July 31, 2017, the company completed the sale of a wholly-owned contract furniture dealership in Vancouver, Canada for initial cash consideration of $2.0 million . A pre-tax gain of $1.1 million was recognized as a result of the sale within the caption Selling, general and administrative within the Condensed Consolidated Statements of Comprehensive Income. On January 1, 2017, the company completed the sale of a wholly-owned contract furniture dealership in Philadelphia, Pennsylvania in exchange for a $3.0 million note receivable. A pre-tax gain of $0.7 million was recognized as a result of the sale within the caption Selling, general and administrative within the Condensed Consolidated Statements of Comprehensive Income. The note receivable was deemed to be a variable interest in a variable interest entity. The carrying value of the note was $2.3 million and $1.4 million as of December 2, 2017 and June 3, 2017, respectively, and represents the company's maximum exposure to loss. The company is not deemed to be the primary beneficiary of the variable interest entity as the buyers of the dealership control the activities that most significantly impact the entity's economic performance, including sales, marketing and operations. Naughtone Holdings Limited On June 3, 2016, the company acquired a 50 percent noncontrolling equity interest in Naughtone Holdings Limited ("Naughtone"), a leader in soft seating products, stools, occasional and meeting tables, for $12.4 million in cash consideration. In the second quarter of fiscal 2017, the company paid additional purchase consideration of approximately $0.6 million

Inventories

Inventories	6 Months Ended
	Dec. 02, 2017
Inventories [Abstract]
Inventories, Net	Inventories, net (In millions) December 2, 2017 June 3, 2017 Finished goods $ 137.0 $ 119.0 Raw materials 35.2 33.4 Total $ 172.2 $ 152.4

Goodwill and Indefinite-lived I

Goodwill and Indefinite-lived Intangibles	6 Months Ended
	Dec. 02, 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 December 2, 2017 and June 3, 2017 : (In millions) Goodwill Indefinite-lived Intangible Assets Total Goodwill and Indefinite-lived Intangible Assets June 3, 2017 $ 304.5 $ 78.1 $ 382.6 Foreign currency translation adjustments 0.1 — 0.1 Sale of owned contract furniture dealership (0.3 ) — (0.3 ) December 2, 2017 $ 304.3 $ 78.1 $ 382.4

Employee Benefit Plans

Employee Benefit Plans	6 Months Ended
	Dec. 02, 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 three and six months ended: Three Months Ended Six Months Ended (In millions) December 2, 2017 December 3, 2016 December 2, 2017 December 3, 2016 Interest cost $ 0.8 $ 0.8 $ 1.6 $ 1.5 Expected return on plan assets (1.8 ) (1.3 ) (3.5 ) (2.5 ) Net amortization loss 1.3 0.6 2.6 1.2 Net periodic benefit cost $ 0.3 $ 0.1 $ 0.7 $ 0.2 The company made a voluntary contribution of $12.0 million to its International defined benefit pension plan in the six month period ended December 2, 2017

Earnings Per Share

Earnings Per Share	6 Months Ended
	Dec. 02, 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) for the three and six months ended: Three Months Ended Six Months Ended December 2, 2017 December 3, 2016 December 2, 2017 December 3, 2016 Numerators : Numerator for both basic and diluted EPS, net earnings attributable to Herman Miller, Inc. - in millions $ 33.5 $ 31.7 $ 66.5 $ 68.0 Denominators : Denominator for basic EPS, weighted-average common shares outstanding 59,747,932 59,954,194 59,753,271 59,942,049 Potentially dilutive shares resulting from stock plans 524,275 400,566 543,457 440,883 Denominator for diluted EPS 60,272,207 60,354,760 60,296,728 60,382,932 Antidilutive equity awards not included in weighted-average common shares - diluted 423,670 875,847 356,135 685,450

Stock-Based Compensation

Stock-Based Compensation	6 Months Ended
	Dec. 02, 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 three and six months ended: (In millions) Three Months Ended Six Months Ended December 2, 2017 December 3, 2016 December 2, 2017 December 3, 2016 Stock-based compensation expense $ 1.4 $ 3.1 $ 3.0 $ 6.5 Related income tax effect 0.5 1.2 1.0 2.4 Stock-based compensation expense recognized in the Condensed Consolidated Statements of Comprehensive Income for the three and six months ended December 3, 2016 has been reduced for estimated forfeitures, as it is based on awards ultimately expected to vest. Effective June 4, 2017, the company adopted ASU 2016-09 - Improvements to Employee Share-Based Payment Accounting . As of June 4, 2017, the company has elected to record forfeitures as they occur rather than estimating forfeitures. The following table includes common stock issued by the company related to the exercise of stock options, vesting of restricted stock units and vesting of performance share units. (Shares) Six Months Ended December 2, 2017 December 3, 2016 Stock Options 188,025 197,632 Restricted Stock Units 105,095 86,664 Performance Share Units 130,179 113,040

Income Taxes

Income Taxes	6 Months Ended
	Dec. 02, 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 six months ended December 2, 2017 and December 3, 2016 . The company's recorded liability for potential interest and penalties related to uncertain tax benefits was: (In millions) December 2, 2017 June 3, 2017 Liability for interest and penalties $ 0.9 $ 0.8 Liability for uncertain tax positions, current 3.0 2.8 The effective tax rates for the three and six months ended December 2, 2017 and December 3, 2016 were 30.5 percent and 32.0 percent , respectively. The company's United States federal statutory rate is 35 percent . The decrease in the effective tax rate for the three months ended December 2, 2017 was a result of an increase in the mix of earnings in tax jurisdictions that had rates lower than the United States statutory rate. The effective tax rates for the three months ended December 2, 2017 and December 3, 2016 were lower than the United States statutory rate due to the mix of earnings in taxing jurisdictions that had rates that were 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 effective tax rates for the six months ended December 2, 2017 and December 3, 2016 were lower than the United States statutory rate due to the mix of earnings in taxing jurisdictions that had rates that were 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. 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. As a result of the passage of the F ederal Tax Cuts and Jobs Act (“TCJA”) on December 22, 2017, which was subsequent to the fiscal periods that ended on December 2, 2017, the company's United States statutory rate will be reduced from 35 percent to 21 percent effective January 1, 2018, which will result in a full year blended fiscal 2018 U.S. Federal statutory rate of approximately 29 percent . The impact of the lower statutory rate applied to the earnings before tax for the six-month period ended December 2, 2017 will be recorded as a discrete item in the company’s income tax expense for the three months ending March 3, 2018. Also recorded in the same three-month period will be a remeasurement of the deferred tax assets and liabilities to reflect the anticipated rate at which the deferred items will be realized. The TCJA introduces a new participation exemption system of taxation on foreign earnings. As part of the transition towards this system, in the three-month period ended March 3, 2018, the company anticipates recording a U.S. tax liability on certain undistributed foreign earnings.

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Dec. 02, 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, interest rate swaps 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) December 2, 2017 June 3, 2017 Carrying value $ 203.7 $ 203.1 Fair value $ 209.3 $ 213.0 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 agreements — The value of the company's interest rate swap agreements is determined using a market approach based on rates obtained from active markets. The interest rate swap agreements are designated as cash flow hedging instruments. 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. Other — The company's contingent consideration liabilities and redeemable noncontrolling interests are deemed to be a nonrecurring level 3 fair value measurement. Refer to Note 14 for further information regarding redeemable noncontrolling interests. 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 December 2, 2017 and June 3, 2017 . (In millions) December 2, 2017 June 3, 2017 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: Mutual funds - fixed income $ 7.6 $ — $ 7.7 $ — Mutual funds - equity 0.9 — 0.9 — Foreign currency forward contracts 0.4 — 0.5 — Interest rate swap agreement 5.2 — 3.3 — Deferred compensation plan 14.3 — 12.8 — Total $ 28.4 $ — $ 25.2 $ — Financial Liabilities Foreign currency forward contracts $ 0.5 $ — $ 0.6 $ — Interest rate swap agreement 0.4 — — — Contingent consideration — 0.5 — 0.5 Total $ 0.9 $ 0.5 $ 0.6 $ 0.5 The table below presents a reconciliation for liabilities measured at fair value using significant unobservable inputs (Level 3) (in millions). Contingent Consideration December 2, 2017 June 3, 2017 Beginning balance $ 0.5 $ 2.7 Net realized losses (gains) 0.1 (0.2 ) Payments (0.1 ) (2.0 ) Ending balance $ 0.5 $ 0.5 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: December 2, 2017 June 3, 2017 (In millions) Cost Unrealized Gain/(loss) Market Value Cost Unrealized Market Mutual funds - fixed income $ 7.6 $ — $ 7.6 $ 7.6 $ 0.1 $ 7.7 Mutual funds - equity 0.8 0.1 0.9 0.9 — 0.9 Total $ 8.4 $ 0.1 $ 8.5 $ 8.5 $ 0.1 $ 8.6 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 zero for the three and six month periods ended December 2, 2017 and December 3, 2016 . 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 Foreign Currency Forward Contracts The company transacts business in various foreign currencies and has established a program that primarily utilizes foreign currency forward contracts to reduce the risks associated with the effects of certain foreign currency exposures. Under this program, the company's strategy is to have increases or decreases in our foreign currency exposures offset by gains or losses on the foreign currency forward contracts to mitigate the risks and volatility associated with foreign currency transaction gains or losses. Foreign currency exposures typically arise from net liability or asset exposures in non-functional currencies on the balance sheets of our foreign subsidiaries. Foreign currency forward contracts generally settle within 30 days and are not used for trading purposes. These forward contracts are not designated as hedging instruments. Accordingly, we record the fair value of these contracts as of the end of the reporting period in the Consolidated Balance Sheets with changes in fair value recorded within the Consolidated Statements of Comprehensive Income. The balance sheet classification for the fair values of these forward contracts is to Other current assets for unrealized gains and to Other accrued liabilities for unrealized losses. The Consolidated Statements of Comprehensive Income classification for the fair values of these forward contracts is to Other expenses (income): Other, net, for both realized and unrealized gains and losses. Interest Rate Swaps The company enters into interest rate swap agreements to manage its exposure to interest rate changes and its overall cost of borrowing. The company's interest rate swap agreements were 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 agreements 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 agreements is recognized as an adjustment to interest expense. The interest rate swaps were designated cash flow hedges at inception and remain an effective accounting hedge as of December 2, 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 derivatives is immediately recognized in earnings. The interest rate swap agreements are assessed for hedge effectiveness on a quarterly basis. 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 converted indebtedness anticipated to be borrowed on the company’s revolving line of credit up to the notional amount 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. On June 12, 2017, the company entered into an interest rate swap agreement. The interest rate swap is for an aggregate notional amount of $75.0 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 converted indebtedness anticipated to be borrowed on the company’s revolving line of credit up to the notional amount from a LIBOR-based floating interest rate plus applicable margin to a 2.387 percent fixed interest rate plus applicable margin under the agreement as of the forward start date. Subsequent to December 2, 2017 , on January 3, 2018, the company borrowed $225.0 million on its existing revolving line of credit. Of these proceeds, $150.0 million was used to settle its Series B senior notes, while the rest of the proceeds will be used for general business purposes. As of December 2, 2017 , the fair value of the company’s two outstanding interest rate swap agreements was an asset and liability of $5.2 million and $0.4 million , respectively. The asset fair value was recorded within Other noncurrent assets and the liability fair value was recorded in Other liabilities within the Condensed Consolidated Balance Sheets. The net unrealized gain recorded within Other comprehensive loss, net of tax, for the effective portion of the company's designated cash flow hedges was $2.6 million and $4.2 million for the three months ended December 2, 2017 and December 3, 2016 , respectively. The net unrealized gain recorded within Other comprehensive loss, net of tax, for the effective portion of the company's designated cash flow hedges was $1.0 million and $4.2 million for the six months ended December 2, 2017 and December 3, 2016 , respectively. There were no gains or losses recognized against earnings for hedge ineffectiveness and there were no gains or losses reclassified from Accumulated other comprehensive loss into earnings for three and six month periods ended December 2, 2017 and December 3, 2016

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Dec. 02, 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 Six Months Ended December 2, 2017 December 3, 2016 December 2, 2017 December 3, 2016 Accrual Balance — beginning $ 52.6 $ 43.9 $ 47.7 $ 43.9 Accrual for product-related matters 5.6 5.7 15.0 10.9 Settlements and adjustments (4.9 ) (5.0 ) (9.4 ) (10.2 ) Accrual Balance — ending $ 53.3 $ 44.6 $ 53.3 $ 44.6 Guarantees The company is periodically required to provide performance bonds to do business with certain customers. These arrangements are common in the industry 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 December 2, 2017 , the company had a maximum financial exposure related to performance bonds totaling approximately $9.7 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 December 2, 2017 or June 3, 2017 . 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 December 2, 2017 , the company had a maximum financial exposure from these standby letters of credit totaling approximately $8.2 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 December 2, 2017 and June 3, 2017 . Contingencies

Debt

Debt	6 Months Ended
	Dec. 02, 2017
Debt Disclosure [Abstract]
Debt	Debt Long-term debt as of December 2, 2017 and June 3, 2017 consisted of the following obligations: (In millions) December 2, 2017 June 3, 2017 Series B senior notes, due January 3, 2018 $ 150.0 $ 149.9 Debt securities, due March 1, 2021 50.0 50.0 Supplier financing program 3.7 $ 3.2 Total debt $ 203.7 $ 203.1 Less: Current debt (3.7 ) (3.2 ) Long-term debt $ 200.0 $ 199.9 The company's syndicated revolving line of credit 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 December 2, 2017 , the total debt outstanding related to borrowings under the syndicated revolving line of credit was zero . Available borrowings against this facility were $391.8 million due to $8.2 million related to outstanding letters of credit. As of June 3, 2017, there were no outstanding borrowings against this facility and available borrowings were $391.7 million due to $8.3 million outstanding letters of credit. Subsequent to the end of the quarter, on January 3, 2018, the company refinanced its Series B senior notes on a long-term basis through the use of its syndicated revolving line of credit. Supplier Financing Program The company has an agreement wit h a third party financial institution to provide a platform that allows certain participating suppliers the ability to finance payment obligations from the company. Under this program, participating suppliers may finance payment obligations of the company, prior to their scheduled due dates, at a discounted price to the third party financial institution. The company has lengthened the payment terms for certain suppliers that have chosen to participate in the program. As a result, certain amounts due to suppliers have payment terms that are longer than standard industry practice and as such, these amounts have been excluded from the caption “Accounts payable” in the Condensed Consolidated Balance Sheets as the amounts have been accounted for by the company as a current debt obligation. Accordingly, $3.7 million and $3.2 million have been recorded within the caption “Other accrued liabilities” for the periods ended December 2, 2017 and June 3, 2017 , respectively. Construction-Type Lease During fiscal 2015, the company entered into a lease agreement for the occupancy of a new studio facility in Palo Alto, California. In fiscal 2017, the company became the deemed owner of the leased building for accounting purposes as a result of the company's involvement during the construction phase of the project. The lease is therefore accounted for as a financing transaction and the recorded asset and related financing obligation have been recorded in the Consolidated Balance Sheets within both Construction in progress and Other accrued liabilities for the period ended December 2, 2017 and June 3, 2017 , respectively. The fair value of the building and the related financing liability was $7.0 million at December 2, 2017 and June 3, 2017

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	6 Months Ended
	Dec. 02, 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 six months ended December 2, 2017 and December 3, 2016 : (In millions) Cumulative Translation Adjustments Pension and Other Post-retirement Benefit Plans Unrealized Gains 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 (loss) income (10.4 ) 1.1 — 6.4 (2.9 ) Tax benefit (expense) — 0.5 — (2.2 ) (1.7 ) Balance at December 3, 2016 $ (40.0 ) $ (33.3 ) $ — $ 4.2 $ (69.1 ) Balance at June 3, 2017 $ (36.8 ) $ (47.6 ) $ 0.1 $ 2.1 $ (82.2 ) Current period other comprehensive income 4.5 2.1 — 1.5 8.1 Tax benefit (expense) — (0.5 ) — (0.5 ) (1.0 ) Balance at December 2, 2017 $ (32.3 ) $ (46.0 ) $ 0.1 $ 3.1 $ (75.1 )

Redeemable Noncontrolling Inter

Redeemable Noncontrolling Interests	6 Months Ended
	Dec. 02, 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 six months ended December 2, 2017 and December 3, 2016 are as follows: (In millions) December 2, 2017 December 3, 2016 Beginning Balance $ 24.6 $ 27.0 Purchase of redeemable noncontrolling interests (1.0 ) (1.5 ) Net income attributable to redeemable noncontrolling interests — 0.1 Redemption value adjustment 0.2 (0.3 ) Other adjustments 0.1 0.1 Ending Balance $ 23.9 $ 25.4

Operating Segments

Operating Segments	6 Months Ended
	Dec. 02, 2017
Segment Reporting, Disclosure of Entity's Reportable Segments [Abstract]
Operating Segments	Operating Segments Effective in the first quarter of fiscal 2018, the company moved the operating results of its Nemschoff subsidiary, which primarily focuses on healthcare, from its North America Furniture Solutions operating segment to its Specialty operating segment. This change was made to better leverage the skills and capabilities of the company's Specialty business teams, particularly in the areas of craft wood and upholstery manufacturing. Additionally, the company has refreshed its methodology of allocating selling, general and administrative costs to the operating segments. The company has also identified certain corporate support costs that will no longer be allocated to the operating segments and that will be tracked and reported as "Corporate Unallocated Expenses". The company made these changes in the way that it allocates and reports its costs to better reflect the utilization of functional services across its operating segments and to also more closely align to industry practice. Prior year results disclosed in the table below have been revised to reflect these changes. 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 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. The business associated with the company's owned contract furniture dealers is also included in the North American Furniture Solutions segment. The ELA Furniture Solutions segment includes EMEA, Latin America and Asia-Pacific. ELA includes the operations associated with the design, manufacture, and sale of furniture products, primarily for work-related settings, in these geographic regions. The Specialty segment includes the operations associated with the design, manufacture, and sale of high-craft furniture products and textiles including Geiger wood products, Maharam textiles, Nemschoff and Herman Miller Collection products. The Consumer segment includes 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 Design Within Reach retail studios. The company also reports a “Corporate” category consisting primarily of unallocated expenses related to general corporate functions, including, but not limited to, certain legal, executive, corporate finance, information technology, administrative and acquisition-related costs. Management regularly reviews corporate costs and believes disclosing such information provides more visibility and transparency regarding how the chief operating decision maker reviews results of the Company. The accounting policies of the reportable operating segments are the same as those of the company. The following is a summary of certain key financial measures for the respective fiscal periods indicated. Three Months Ended Six Months Ended (In millions) December 2, 2017 December 3, 2016 December 2, 2017 December 3, 2016 Net Sales: North American Furniture Solutions $ 330.5 $ 313.9 $ 659.0 $ 661.1 ELA Furniture Solutions 113.0 107.6 206.4 204.9 Specialty 74.4 76.4 149.5 155.1 Consumer 86.7 79.6 169.9 155.0 Total $ 604.6 $ 577.5 $ 1,184.8 $ 1,176.1 Operating Earnings (Loss): North American Furniture Solutions $ 45.1 $ 38.9 $ 93.8 $ 89.8 ELA Furniture Solutions 12.3 12.1 18.9 20.6 Specialty 2.1 5.2 3.7 10.9 Consumer 1.0 1.8 1.3 2.6 Corporate (10.5 ) (8.4 ) (18.6 ) (17.9 ) Total $ 50.0 $ 49.6 $ 99.1 $ 106.0 (In millions) December 2, 2017 June 3, 2017 Total Assets: North American Furniture Solutions $ 500.4 $ 533.6 ELA Furniture Solutions 259.4 230.3 Specialty 176.9 157.9 Consumer 286.0 276.4 Corporate 128.4 108.1 Total $ 1,351.1 $ 1,306.3

Restructuring Activities Restru

Restructuring Activities Restructuring Activities	6 Months Ended
	Dec. 02, 2017
Restructuring and Related Activities [Abstract]
Restructuring and Related Activities Disclosure [Text Block]	Restructuring Expenses and Other Charges During the first quarter of fiscal 2018, the company announced restructuring actions involving targeted workforce reductions primarily within the North American segment. These actions related to the company's cost savings initiatives and resulted in the recognition of restructuring expenses of $1.4 million in the first quarter of fiscal 2018. The restructuring actions are deemed to be complete at December 2, 2017 and final payments are expected to be made over the next two quarters. During the second quarter of fiscal 2018, the company announced further restructuring actions involving targeted workforce reductions primarily within the North American segment. These actions related to the company's previously announced cost savings initiatives and resulted in the recognition of restructuring expenses of $0.5 million in the second quarter of fiscal 2018. The restructuring actions are deemed to be complete at December 2, 2017 and final payments are expected to be made over the next two quarters. During the second quarter 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 totaling $1.0 million during the quarter. The following table provides an analysis of the changes in restructuring costs reserve for the six months ended December 2, 2017 : (In millions) December 2, 2017 December 3, 2016 Beginning Balance $ 2.4 $ 0.4 Restructuring expenses 1.7 1.0 Payments (2.8 ) (0.9 ) Ending Balance $ 1.3 $ 0.5 The company also recorded third party consulting costs in the amount of $1.2 million and $1.9 million related to targeted profit improvement initiatives in the three and six month periods ended December 2, 2017

Inventories (Policies)

Inventories (Policies)	6 Months Ended
	Dec. 02, 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)	6 Months Ended
	Dec. 02, 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 zero for the three and six month periods ended December 2, 2017 and December 3, 2016

Inventories (Tables)

Inventories (Tables)	6 Months Ended
	Dec. 02, 2017
Inventories [Abstract]
Schedule of Inventory, Current	(In millions) December 2, 2017 June 3, 2017 Finished goods $ 137.0 $ 119.0 Raw materials 35.2 33.4 Total $ 172.2 $ 152.4

Goodwill and Indefinite-lived27

Goodwill and Indefinite-lived Intangibles (Tables)	6 Months Ended
	Dec. 02, 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 December 2, 2017 and June 3, 2017 : (In millions) Goodwill Indefinite-lived Intangible Assets Total Goodwill and Indefinite-lived Intangible Assets June 3, 2017 $ 304.5 $ 78.1 $ 382.6 Foreign currency translation adjustments 0.1 — 0.1 Sale of owned contract furniture dealership (0.3 ) — (0.3 ) December 2, 2017 $ 304.3 $ 78.1 $ 382.4

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	6 Months Ended
	Dec. 02, 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 three and six months ended: Three Months Ended Six Months Ended (In millions) December 2, 2017 December 3, 2016 December 2, 2017 December 3, 2016 Interest cost $ 0.8 $ 0.8 $ 1.6 $ 1.5 Expected return on plan assets (1.8 ) (1.3 ) (3.5 ) (2.5 ) Net amortization loss 1.3 0.6 2.6 1.2 Net periodic benefit cost $ 0.3 $ 0.1 $ 0.7 $ 0.2

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Dec. 02, 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) for the three and six months ended: Three Months Ended Six Months Ended December 2, 2017 December 3, 2016 December 2, 2017 December 3, 2016 Numerators : Numerator for both basic and diluted EPS, net earnings attributable to Herman Miller, Inc. - in millions $ 33.5 $ 31.7 $ 66.5 $ 68.0 Denominators : Denominator for basic EPS, weighted-average common shares outstanding 59,747,932 59,954,194 59,753,271 59,942,049 Potentially dilutive shares resulting from stock plans 524,275 400,566 543,457 440,883 Denominator for diluted EPS 60,272,207 60,354,760 60,296,728 60,382,932 Antidilutive equity awards not included in weighted-average common shares - diluted 423,670 875,847 356,135 685,450

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	6 Months Ended
	Dec. 02, 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 three and six months ended: (In millions) Three Months Ended Six Months Ended December 2, 2017 December 3, 2016 December 2, 2017 December 3, 2016 Stock-based compensation expense $ 1.4 $ 3.1 $ 3.0 $ 6.5 Related income tax effect 0.5 1.2 1.0 2.4
Schedule of Share-based Compensation, Activity	The following table includes common stock issued by the company related to the exercise of stock options, vesting of restricted stock units and vesting of performance share units. (Shares) Six Months Ended December 2, 2017 December 3, 2016 Stock Options 188,025 197,632 Restricted Stock Units 105,095 86,664 Performance Share Units 130,179 113,040

Income Taxes Income Taxes (Tabl

Income Taxes Income Taxes (Tables)	6 Months Ended
	Dec. 02, 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) December 2, 2017 June 3, 2017 Liability for interest and penalties $ 0.9 $ 0.8 Liability for uncertain tax positions, current 3.0 2.8

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Dec. 02, 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) December 2, 2017 June 3, 2017 Carrying value $ 203.7 $ 203.1 Fair value $ 209.3 $ 213.0 December 2, 2017 and June 3, 2017 consisted of the following obligations: (In millions) December 2, 2017 June 3, 2017 Series B senior notes, due January 3, 2018 $ 150.0 $ 149.9 Debt securities, due March 1, 2021 50.0 50.0 Supplier financing program 3.7 $ 3.2 Total debt $ 203.7 $ 203.1 Less: Current debt (3.7 ) (3.2 ) Long-term debt $ 200.0 $ 199.9
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 December 2, 2017 and June 3, 2017 . (In millions) December 2, 2017 June 3, 2017 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: Mutual funds - fixed income $ 7.6 $ — $ 7.7 $ — Mutual funds - equity 0.9 — 0.9 — Foreign currency forward contracts 0.4 — 0.5 — Interest rate swap agreement 5.2 — 3.3 — Deferred compensation plan 14.3 — 12.8 — Total $ 28.4 $ — $ 25.2 $ — Financial Liabilities Foreign currency forward contracts $ 0.5 $ — $ 0.6 $ — Interest rate swap agreement 0.4 — — — Contingent consideration — 0.5 — 0.5 Total $ 0.9 $ 0.5 $ 0.6 $ 0.5
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 December 2, 2017 June 3, 2017 Beginning balance $ 0.5 $ 2.7 Net realized losses (gains) 0.1 (0.2 ) Payments (0.1 ) (2.0 ) Ending balance $ 0.5 $ 0.5
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: December 2, 2017 June 3, 2017 (In millions) Cost Unrealized Gain/(loss) Market Value Cost Unrealized Market Mutual funds - fixed income $ 7.6 $ — $ 7.6 $ 7.6 $ 0.1 $ 7.7 Mutual funds - equity 0.8 0.1 0.9 0.9 — 0.9 Total $ 8.4 $ 0.1 $ 8.5 $ 8.5 $ 0.1 $ 8.6

Commitments and Contingencies (

Commitments and Contingencies (Tables)	6 Months Ended
	Dec. 02, 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 Six Months Ended December 2, 2017 December 3, 2016 December 2, 2017 December 3, 2016 Accrual Balance — beginning $ 52.6 $ 43.9 $ 47.7 $ 43.9 Accrual for product-related matters 5.6 5.7 15.0 10.9 Settlements and adjustments (4.9 ) (5.0 ) (9.4 ) (10.2 ) Accrual Balance — ending $ 53.3 $ 44.6 $ 53.3 $ 44.6

Debt (Tables)

Debt (Tables)	6 Months Ended
	Dec. 02, 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) December 2, 2017 June 3, 2017 Carrying value $ 203.7 $ 203.1 Fair value $ 209.3 $ 213.0 December 2, 2017 and June 3, 2017 consisted of the following obligations: (In millions) December 2, 2017 June 3, 2017 Series B senior notes, due January 3, 2018 $ 150.0 $ 149.9 Debt securities, due March 1, 2021 50.0 50.0 Supplier financing program 3.7 $ 3.2 Total debt $ 203.7 $ 203.1 Less: Current debt (3.7 ) (3.2 ) Long-term debt $ 200.0 $ 199.9

Accumulated Other Comprehensi35

Accumulated Other Comprehensive Loss (Tables)	6 Months Ended
	Dec. 02, 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 six months ended December 2, 2017 and December 3, 2016 : (In millions) Cumulative Translation Adjustments Pension and Other Post-retirement Benefit Plans Unrealized Gains 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 (loss) income (10.4 ) 1.1 — 6.4 (2.9 ) Tax benefit (expense) — 0.5 — (2.2 ) (1.7 ) Balance at December 3, 2016 $ (40.0 ) $ (33.3 ) $ — $ 4.2 $ (69.1 ) Balance at June 3, 2017 $ (36.8 ) $ (47.6 ) $ 0.1 $ 2.1 $ (82.2 ) Current period other comprehensive income 4.5 2.1 — 1.5 8.1 Tax benefit (expense) — (0.5 ) — (0.5 ) (1.0 ) Balance at December 2, 2017 $ (32.3 ) $ (46.0 ) $ 0.1 $ 3.1 $ (75.1 )

Redeemable Noncontrolling Int36

Redeemable Noncontrolling Interests (Tables)	6 Months Ended
	Dec. 02, 2017
Redeemable Noncontrolling Interests [Abstract]
Redeemable Noncontrolling Interest	Changes in the company’s redeemable noncontrolling interests for the six months ended December 2, 2017 and December 3, 2016 are as follows: (In millions) December 2, 2017 December 3, 2016 Beginning Balance $ 24.6 $ 27.0 Purchase of redeemable noncontrolling interests (1.0 ) (1.5 ) Net income attributable to redeemable noncontrolling interests — 0.1 Redemption value adjustment 0.2 (0.3 ) Other adjustments 0.1 0.1 Ending Balance $ 23.9 $ 25.4

Operating Segments (Tables)

Operating Segments (Tables)	6 Months Ended
	Dec. 02, 2017
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 Six Months Ended (In millions) December 2, 2017 December 3, 2016 December 2, 2017 December 3, 2016 Net Sales: North American Furniture Solutions $ 330.5 $ 313.9 $ 659.0 $ 661.1 ELA Furniture Solutions 113.0 107.6 206.4 204.9 Specialty 74.4 76.4 149.5 155.1 Consumer 86.7 79.6 169.9 155.0 Total $ 604.6 $ 577.5 $ 1,184.8 $ 1,176.1 Operating Earnings (Loss): North American Furniture Solutions $ 45.1 $ 38.9 $ 93.8 $ 89.8 ELA Furniture Solutions 12.3 12.1 18.9 20.6 Specialty 2.1 5.2 3.7 10.9 Consumer 1.0 1.8 1.3 2.6 Corporate (10.5 ) (8.4 ) (18.6 ) (17.9 ) Total $ 50.0 $ 49.6 $ 99.1 $ 106.0 (In millions) December 2, 2017 June 3, 2017 Total Assets: North American Furniture Solutions $ 500.4 $ 533.6 ELA Furniture Solutions 259.4 230.3 Specialty 176.9 157.9 Consumer 286.0 276.4 Corporate 128.4 108.1 Total $ 1,351.1 $ 1,306.3

Restructuring Activities Rest38

Restructuring Activities Restructuring Activities (Tables)	6 Months Ended
	Dec. 02, 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 six months ended December 2, 2017 : (In millions) December 2, 2017 December 3, 2016 Beginning Balance $ 2.4 $ 0.4 Restructuring expenses 1.7 1.0 Payments (2.8 ) (0.9 ) Ending Balance $ 1.3 $ 0.5 The company also recorded third party consulting costs in the amount of $1.2 million and $1.9 million related to targeted profit improvement initiatives in the three and six month periods ended December 2, 2017

Acquisitions and Divestitures (

Acquisitions and Divestitures (Details) - USD ($) $ in Millions	Jan. 01, 2017	Sep. 30, 2016	Jun. 03, 2016	Mar. 04, 2017	Dec. 02, 2017	Dec. 03, 2016	Jun. 03, 2017
Business Acquisition [Line Items]
Proceeds from sale of property and dealers					$ 2	$ 0
Naughtone Holdings Limited
Business Acquisition [Line Items]
Percentage of voting interests acquired			50.00%
Purchase price		$ 0.6	$ 12.4
Wholly-owned contract furniture dealership [Member] | CANADA
Business Acquisition [Line Items]
Proceeds from sale of property and dealers					2
(Gain) loss on sales of property and dealers					(1.1)
Wholly-owned contract furniture dealership [Member] | PENNSYLVANIA
Business Acquisition [Line Items]
Proceeds from sale of property and dealers	$ 3
(Gain) loss on sales of property and dealers				$ 0.7
Accounts and Notes Receivable, Net					$ 2.3		$ 1.4

Inventories - Schedule of Inven

Inventories - Schedule of Inventory, Current (Details) - USD ($) $ in Millions	Dec. 02, 2017	Jun. 03, 2017
Inventories [Abstract]
Finished goods	$ 137	$ 119
Raw materials	35.2	33.4
Total	$ 172.2	$ 152.4

Goodwill and Indefinite-lived41

Goodwill and Indefinite-lived Intangibles (Details) $ in Millions	6 Months Ended
	Dec. 02, 2017USD ($)
Goodwill [Roll Forward]
Goodwill, beginning	$ 304.5
Foreign currency translation adjustments	0.1
Sale of owned contract furniture dealership	(0.3)
Goodwill, ending	304.3
Indefinite-lived Intangible Assets [Roll Forward]
Indefinite-Lived Intangible Assets (Excluding Goodwill), beginning	78.1
Foreign currency translation adjustments	0
Sale of owned contract furniture dealership	0
Indefinite-Lived Intangible Assets (Excluding Goodwill), ending	78.1
Rollforward of Goodwill and Indefinite-lived Intangible Assets [Roll Forward]
Goodwill and indefinite-lived intangibles, beginning	382.6
Foreign currency translation adjustments	0.1
Sale of owned contract furniture dealership	(0.3)
Goodwill and indefinite-lived intangibles, ending	$ 382.4

Employee Benefit Plans (Details

Employee Benefit Plans (Details) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 02, 2017	Dec. 03, 2016	Dec. 02, 2017	Dec. 03, 2016
Defined Benefit Plan Disclosure
Pension contributions			$ 12,000,000	$ 0
Foreign Pension Plan
Defined Benefit Plan Disclosure
Interest cost	$ 800,000	$ 800,000	1,600,000	1,500,000
Expected return on plan assets	(1,800,000)	(1,300,000)	(3,500,000)	(2,500,000)
Net amortization loss	1,300,000	600,000	2,600,000	1,200,000
Net periodic benefit cost	$ 300,000	$ 100,000	$ 700,000	$ 200,000

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		6 Months Ended
	Dec. 02, 2017	Dec. 03, 2016	Dec. 02, 2017	Dec. 03, 2016
Earnings Per Share [Abstract]
Numerator for both basic and diluted EPS, net earnings attributable to Herman Miller, Inc. - in millions	$ 33.5	$ 31.7	$ 66.5	$ 68
Denominator for basic EPS, weighted-average common shares outstanding	59,747,932	59,954,194	59,753,271	59,942,049
Potentially dilutive shares resulting from stock plans	524,275	400,566	543,457	440,883
Denominator for diluted EPS	60,272,207	60,354,760	60,296,728	60,382,932
Antidilutive equity awards not included in weighted-average common shares - diluted	423,670	875,847	356,135	685,450

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Dec. 02, 2017	Dec. 03, 2016	Dec. 02, 2017	Dec. 03, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 1.4	$ 3.1	$ 3	$ 6.5
Related income tax effect	$ 0.5	$ 1.2	$ 1	$ 2.4
Employee Service Share-based Compensation, Aggregate Disclosures [Abstract]
Stock Options			188,025	197,632
Restricted Stock Units (RSUs)
Employee Service Share-based Compensation, Aggregate Disclosures [Abstract]
Restricted Stock Units			105,095	86,664
Performance Share Units			105,095	86,664
Performance Share Units
Employee Service Share-based Compensation, Aggregate Disclosures [Abstract]
Restricted Stock Units			130,179	113,040
Performance Share Units			130,179	113,040

Income Taxes - Schedule of Unce

Income Taxes - Schedule of Uncertain Tax Positions (Details) - USD ($) $ in Millions	Dec. 02, 2017	Jun. 03, 2017
Income Tax Disclosure [Abstract]
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	$ 0.9	$ 0.8
Liability for Uncertainty in Income Taxes, Current	$ 3	$ 2.8

Income Taxes Income Taxes (Deta

Income Taxes Income Taxes (Details)	Jan. 01, 2018	Dec. 02, 2017	Dec. 03, 2016	Dec. 02, 2017	Dec. 03, 2016	Jun. 02, 2018
Subsequent Event [Line Items]
Effective Income Tax Rate Reconciliation, Percent		30.50%	32.00%	30.50%	32.00%
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent				35.00%
Subsequent Event
Subsequent Event [Line Items]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%
Forecast
Subsequent Event [Line Items]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent						29.00%

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Long-term Debt (Details) - USD ($) $ in Millions	Dec. 02, 2017	Jun. 03, 2017
Carrying value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt, fair value	$ 203.7	$ 203.1
Fair value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt, fair value	$ 209.3	$ 213

Fair Value Measurements - Fair

Fair Value Measurements - Fair Value Hierarchy (Details) - USD ($) $ in Millions	Dec. 02, 2017	Jun. 03, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale marketable securities	$ 8.5	$ 8.6
Fixed Income Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale marketable securities	7.6	7.7
Mutual funds - equity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale marketable securities	0.9	0.9
Fair Value, Inputs, Level 2 | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred compensation plan	14.3	12.8
Total	28.4	25.2
Contingent consideration	0	0
Total	0.9	0.6
Fair Value, Inputs, Level 2 | Fair Value, Measurements, Recurring | Foreign Exchange Forward
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign currency forward contracts	0.4	0.5
Foreign currency forward contracts	0.5	0.6
Fair Value, Inputs, Level 2 | Fair Value, Measurements, Recurring | Interest Rate Swap
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swap agreement	5.2	3.3
Interest rate swap agreement	0.4	0
Fair Value, Inputs, Level 2 | Fair Value, Measurements, Recurring | Fixed Income Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale marketable securities	7.6	7.7
Fair Value, Inputs, Level 2 | Fair Value, Measurements, Recurring | Mutual funds - equity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale marketable securities	0.9	0.9
Fair Value, Inputs, Level 3 | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred compensation plan	0	0
Total	0	0
Contingent consideration	0.5	0.5
Total	0.5	0.5
Fair Value, Inputs, Level 3 | Fair Value, Measurements, Recurring | Foreign Exchange Forward
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign currency forward contracts	0	0
Foreign currency forward contracts	0	0
Fair Value, Inputs, Level 3 | Fair Value, Measurements, Recurring | Interest Rate Swap
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swap agreement	0	0
Interest rate swap agreement	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 [Line Items]
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 [Line Items]
Available-for-sale marketable securities	$ 0	$ 0

Fair Value Measurements Fair Va

Fair Value Measurements Fair Value Measurements - Contingent Consideration (Details) - Fair Value, Measurements, Recurring - Fair Value, Inputs, Level 3 - USD ($) $ in Millions	6 Months Ended	12 Months Ended
	Dec. 02, 2017	Jun. 03, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Beginning balance	$ 0.5	$ 2.7
Net realized losses (gains)	0.1	(0.2)
Payments	0.1	2
Ending balance	$ 0.5	$ 0.5

Fair Value Measurements - Unrea

Fair Value Measurements - Unrealized Gain (Loss) on Investments (Details) - USD ($) $ in Millions	Dec. 02, 2017	Jun. 03, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cost	$ 8.4	$ 8.5
Unrealized Gain/(loss)	0.1	0.1
Market Value	8.5	8.6
Fixed Income Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cost	7.6	7.6
Unrealized Gain/(loss)	0	0.1
Market Value	7.6	7.7
Mutual funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cost	0.8	0.9
Unrealized Gain/(loss)	0.1	0
Market Value	$ 0.9	$ 0.9

Fair Value Measurements Fair 51

Fair Value Measurements Fair Value Measurements (Details) - USD ($)	Jan. 03, 2018	Jun. 12, 2017	Sep. 13, 2016	Dec. 02, 2017	Dec. 03, 2016	Dec. 02, 2017	Dec. 03, 2016
Derivative [Line Items]
Interest rate swaps				$ 2,600,000	$ 4,200,000	$ 1,000,000	$ 4,200,000
Gain (Loss) on Cash Flow Hedge Ineffectiveness, Net				0	0	0	0
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, before Tax				0	0	0	0
Interest Rate Swap
Derivative [Line Items]
Derivative, Notional Amount		$ 75,000,000	$ 150,000,000
Debt Conversion, Converted Instrument, Rate		2.387%	1.949%
Revolving Credit Facility | Subsequent Event
Derivative [Line Items]
Proceeds from Debt, Net of Issuance Costs	$ 225,000,000
Series B | Senior Notes | Subsequent Event
Derivative [Line Items]
Repayments of Debt	$ 150,000,000
Unrealized Gains (Losses) on Available-for-sale-Securities
Derivative [Line Items]
Current period other comprehensive income (loss)				$ 0	$ 0	$ 0	$ 0

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Details) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 02, 2017	Dec. 03, 2016	Dec. 02, 2017	Dec. 03, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Gain (Loss) on Cash Flow Hedge Ineffectiveness, Net	$ 0	$ 0	$ 0	$ 0
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, before Tax	$ 0	$ 0	$ 0	$ 0

Commitments and Contingencies C

Commitments and Contingencies Commitments and Contingencies (Details) - USD ($) $ in Millions	Dec. 02, 2017	Jun. 03, 2017
Performance Guarantee [Member]
Statement
Guarantor Obligations, Maximum Exposure, Undiscounted	$ 9.7
Guarantor Obligations, Current Carrying Value	0	$ 0
Financial Standby Letter of Credit [Member]
Statement
Guarantor Obligations, Maximum Exposure, Undiscounted	8.2
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		6 Months Ended
	Dec. 02, 2017	Dec. 03, 2016	Dec. 02, 2017	Dec. 03, 2016
Movement in Standard Product Warranty Accrual [Roll Forward]
Accrual Balance — beginning	$ 52.6	$ 43.9	$ 47.7	$ 43.9
Accrual for product-related matters	5.6	5.7	15	10.9
Settlements and adjustments	(4.9)	(5)	(9.4)	(10.2)
Accrual Balance — ending	$ 53.3	$ 44.6	$ 53.3	$ 44.6

Commitments and Contingencies55

Commitments and Contingencies Commitments and Contingencies - Phantom (Details) - USD ($) $ in Millions	6 Months Ended
	Dec. 02, 2017	Jun. 03, 2017
Statement
Warranty Length	12 years
Performance Guarantee [Member]
Statement
Guarantor Obligations, Current Carrying Value	$ 0	$ 0
Financial Standby Letter of Credit [Member]
Statement
Guarantor Obligations, Current Carrying Value	$ 0	$ 0
Minimum [Member] | Performance Guarantee [Member]
Statement
Guarantor Obligations, Period	1 year
Maximum [Member] | Performance Guarantee [Member]
Statement
Guarantor Obligations, Period	3 years

Schedule of Long Term Debt (Det

Schedule of Long Term Debt (Details) - USD ($) $ in Millions	Dec. 02, 2017	Jun. 03, 2017
Debt Instrument [Line Items]
Long-term debt	$ 200	$ 199.9
Short-term Debt	(3.7)	(3.2)
Debt, Long-term and Short-term, Combined Amount	203.7	203.1
Series B
Debt Instrument [Line Items]
Long-term debt	150	149.9
Debt, Debt Securities [Member]
Debt Instrument [Line Items]
Long-term debt	$ 50	$ 50

Debt (Details)

Debt (Details) - USD ($) $ in Millions	Dec. 02, 2017	Jun. 03, 2017
Line of Credit Facility [Line Items]
Letters of Credit Outstanding, Amount	$ 8.2	$ 8.3
Short-term Debt	3.7	3.2
Finance Leased Assets, Gross		7
Revolving Line of Credit, Domestic
Line of Credit Facility [Line Items]
Revolving line of credit, maximum borrowing capacity	400
Revolving line of credit, allowed increase in borrowing capacity	200
Line of Credit [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Fair Value of Amount Outstanding	0	0
Line of Credit Facility, Remaining Borrowing Capacity	$ 391.8	$ 391.7

Debt Debt - Phantom (Details)

Debt Debt - Phantom (Details) $ in Millions	Jun. 03, 2017USD ($)
Debt Disclosure [Abstract]
Finance Leased Assets, Gross	$ 7

Accumulated Other Comprehensi59

Accumulated Other Comprehensive Loss (Details) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 02, 2017	Dec. 03, 2016	Dec. 02, 2017	Dec. 03, 2016
Accumulated Other Comprehensive Income (Loss)
Balance at beginning of year			$ 587,700,000
Balance at beginning of year and end of period	$ 630,800,000	$ 568,600,000	630,800,000	$ 568,600,000
Cumulative Translation Adjustments
Accumulated Other Comprehensive Income (Loss)
Balance at beginning of year			(36,800,000)	(29,600,000)
Current period other comprehensive income			4,500,000	(10,400,000)
Tax (expense) benefit			0	0
Balance at beginning of year and end of period	(32,300,000)	(40,000,000)	(32,300,000)	(40,000,000)
Pension and Other Post-retirement Benefit Plans
Accumulated Other Comprehensive Income (Loss)
Balance at beginning of year			(47,600,000)	(34,900,000)
Current period other comprehensive income			2,100,000	1,100,000
Tax (expense) benefit			500,000	(500,000)
Balance at beginning of year and end of period	(46,000,000)	(33,300,000)	(46,000,000)	(33,300,000)
Unrealized Gains (Losses) on Available-for-sale-Securities
Accumulated Other Comprehensive Income (Loss)
Balance at beginning of year			100,000	0
Current period other comprehensive income	0	0	0	0
Tax (expense) benefit			0	0
Balance at beginning of year and end of period	100,000	0	100,000	0
Interest Rate Swap Agreement
Accumulated Other Comprehensive Income (Loss)
Balance at beginning of year			2,100,000	0
Current period other comprehensive income			1,500,000	6,400,000
Tax (expense) benefit			500,000	2,200,000
Balance at beginning of year and end of period	3,100,000	4,200,000	3,100,000	4,200,000
Accumulated Other Comprehensive income
Accumulated Other Comprehensive Income (Loss)
Balance at beginning of year			(82,200,000)	(64,500,000)
Current period other comprehensive income			8,100,000	(2,900,000)
Tax (expense) benefit			1,000,000	1,700,000
Balance at beginning of year and end of period	$ (75,100,000)	$ (69,100,000)	$ (75,100,000)	$ (69,100,000)

Redeemable Noncontrolling Int60

Redeemable Noncontrolling Interests (Details) - USD ($) $ in Millions	6 Months Ended
	Dec. 02, 2017	Dec. 03, 2016
Redeemable Noncontrolling Interest [Line Items]
Redeemable Noncontrolling Interests, Beginning	$ 24.6
Redeemable Noncontrolling Interests, Ending	23.9
Herman Miller Consumer Holdings
Redeemable Noncontrolling Interest [Line Items]
Redeemable Noncontrolling Interests, Beginning	24.6	$ 27
Purchase of redeemable noncontrolling interests	1	1.5
Net income attributable to redeemable noncontrolling interests	0	0.1
Redemption value adjustment	0.2	(0.3)
Other adjustments	0.1	0.1
Redeemable Noncontrolling Interests, Ending	$ 23.9	$ 25.4

Operating Segments (Details)

Operating Segments (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Dec. 02, 2017	Dec. 03, 2016	Dec. 02, 2017	Dec. 03, 2016	Jun. 03, 2017
Segment Reporting Information
Net Sales:	$ 604.6	$ 577.5	$ 1,184.8	$ 1,176.1
Operating Earnings (Loss):	50	49.6	99.1	106
Total Assets	1,351.1		1,351.1		$ 1,306.3
North American Furniture Solutions
Segment Reporting Information
Net Sales:	330.5	313.9	659	661.1
Operating Earnings (Loss):	45.1	38.9	93.8	89.8
Total Assets	500.4		500.4		533.6
ELA Furniture Solutions
Segment Reporting Information
Net Sales:	113	107.6	206.4	204.9
Operating Earnings (Loss):	12.3	12.1	18.9	20.6
Total Assets	259.4		259.4		230.3
Specialty
Segment Reporting Information
Net Sales:	74.4	76.4	149.5	155.1
Operating Earnings (Loss):	2.1	5.2	3.7	10.9
Total Assets	176.9		176.9		157.9
Consumer
Segment Reporting Information
Net Sales:	86.7	79.6	169.9	155
Operating Earnings (Loss):	1	1.8	1.3	2.6
Total Assets	286		286		276.4
Corporate
Segment Reporting Information
Operating Earnings (Loss):	(10.5)	$ (8.4)	(18.6)	$ (17.9)
Total Assets	$ 128.4		$ 128.4		$ 108.1

Restructuring Activities Rest62

Restructuring Activities Restructuring Activities (Details) - USD ($) $ in Millions	3 Months Ended			6 Months Ended
	Dec. 02, 2017	Sep. 02, 2017	Dec. 03, 2016	Dec. 02, 2017	Dec. 03, 2016
Restructuring Cost and Reserve [Line Items]
Restructuring Costs		$ 1.4
North American Furniture Solutions
Restructuring Cost and Reserve [Line Items]
Restructuring Costs	$ 0.5		$ 1	$ 1.7	$ 1
Corporate
Restructuring Cost and Reserve [Line Items]
Other Restructuring Costs	$ 1.2			$ 1.9

Restructuring Activities Rest63

Restructuring Activities Restructuring Activities - Schedule of Restructuring Accrual (Details) - USD ($) $ in Millions	3 Months Ended			6 Months Ended
	Dec. 02, 2017	Sep. 02, 2017	Dec. 03, 2016	Dec. 02, 2017	Dec. 03, 2016	Jun. 03, 2017	May 28, 2016
Restructuring Cost and Reserve [Line Items]
Restructuring Costs		$ 1.4
2017 Restructuring Plan [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	$ 1.3		$ 0.5	$ 1.3	$ 0.5	$ 2.4	$ 0.4
Payments for Restructuring				(2.8)	(0.9)
North American Furniture Solutions
Restructuring Cost and Reserve [Line Items]
Restructuring Costs	$ 0.5		$ 1	$ 1.7	$ 1

Uncategorized Items - hmi10q120

Label	Element	Value
Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ 100,000
Additional Paid-in Capital [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ (300,000)