MillerKnoll (MLKN) 10-Q 6 Jan 20 2020 Q2 Quarterly report Financial data

Cover Page

Cover Page - shares	6 Months Ended
	Nov. 30, 2019	Jan. 02, 2020
Cover page.
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Nov. 30, 2019
Document Transition Report	false
Entity File Number	001-15141
Entity Registrant Name	HERMAN MILLER, INC.
Entity Incorporation, State or Country Code	MI
Entity Tax Identification Number	38-0837640
Entity Address, Address Line One	855 East Main Avenue
Entity Address, City or Town	Zeeland
Entity Address, State or Province	MI
Entity Address, Postal Zip Code	49464
City Area Code	616
Local Phone Number	654-3000
Title of 12(b) Security	Common Stock
Trading Symbol	MLHR
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		59,062,349
Entity Central Index Key	0000066382
Amendment Flag	false
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q2
Current Fiscal Year End Date	--05-30

Condensed Consolidated Statemen

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Nov. 30, 2019	Dec. 01, 2018	Nov. 30, 2019	Dec. 01, 2018
Income Statement [Abstract]
Net sales	$ 674.2	$ 652.6	$ 1,345.2	$ 1,277.3
Cost of sales	418.7	417	843.6	816.6
Gross margin	255.5	235.6	501.6	460.7
Operating expenses:
Selling, general and administrative	169.5	163.2	334.3	322.7
Restructuring expense	4.2	0.3	6.1	1.4
Design and research	19.4	19	38.6	37.5
Total operating expenses	193.1	182.5	379	361.6
Operating earnings	62.4	53.1	122.6	99.1
Gain on consolidation of equity method investment	30.5	0	30.5	0
Other expenses (income):
Interest expense	3	3.1	6	6
Other (income) expense, net	(0.4)	0.7	(1.3)	(0.3)
Earnings before income taxes and equity income	90.3	49.3	148.4	93.4
Income tax expense	12.9	11.2	25.2	20
Equity income from nonconsolidated affiliates, net of tax	1.2	1.2	3.4	1.8
Net earnings	78.6	39.3	126.6	75.2
Net (loss) earnings attributable to noncontrolling interests	0	0	(0.2)	0.1
Net earnings attributable to Herman Miller, Inc.	$ 78.6	$ 39.3	$ 126.8	$ 75.1
Earnings per share — basic	$ 1.33	$ 0.66	$ 2.15	$ 1.27
Earnings per share — diluted	$ 1.32	$ 0.66	$ 2.14	$ 1.26
Other comprehensive income (loss), net of tax
Foreign currency translation adjustments	$ 13.7	$ (4.5)	$ 4.4	$ (12.4)
Pension and other post-retirement plans	0.7	0.4	1.4	1.1
Interest rate swaps	3.4	1	(5.3)	0.5
Unrealized holding loss	0	0	0	(0.1)
Other comprehensive loss, net of tax	17.8	(3.1)	0.5	(10.9)
Comprehensive income	96.4	36.2	127.1	64.3
Comprehensive (loss) income attributable to noncontrolling interests	0	0	(0.2)	0.1
Comprehensive income attributable to Herman Miller, Inc.	$ 96.4	$ 36.2	$ 127.3	$ 64.2

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Millions	Nov. 30, 2019	Jun. 01, 2019
Current Assets:
Cash and cash equivalents	$ 177	$ 159.2
Short-term investments	9	8.8
Accounts receivable, net of allowances of $3.8 and $3.8	208.9	218
Unbilled accounts receivable	35.7	34.3
Inventories, net	184.4	184.2
Prepaid expenses	37.7	45.8
Other current assets	14.1	11
Total current assets	666.8	661.3
Property and equipment, at cost	1,106.3	1,084.7
Less — accumulated depreciation	(766.5)	(736.1)
Net property and equipment	339.8	348.6
Right of use assets	232.5	0
Goodwill	363.9	303.8
Indefinite-lived intangibles	82.5	78.1
Other amortizable intangibles, net of accumulated amortization of $49.8 and $46.2	69.9	41.1
Other noncurrent assets	122.6	136.4
Total Assets	1,878	1,569.3
Current Liabilities:
Accounts payable	166.7	177.7
Accrued compensation and benefits	82.4	85.5
Accrued warranty	54.6	53.1
Customer deposits	33.7	30.7
Other accrued liabilities	144	99.1
Total current liabilities	481.4	446.1
Long-term debt	275	281.9
Pension and post-retirement benefits	24	24.5
Lease liabilities	198.1	0
Other liabilities	54.9	77
Total Liabilities	1,033.4	829.5
Redeemable noncontrolling interests	0	20.6
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, 59,075,241 and 58,794,148 shares issued and outstanding in 2020 and 2019, respectively)	11.8	11.7
Additional paid-in capital	100.4	89.8
Retained earnings	826.7	712.7
Accumulated other comprehensive loss	(93.7)	(94.2)
Deferred compensation plan	(0.6)	(0.8)
Total Stockholders' Equity	844.6	719.2
Total Liabilities, Redeemable Noncontrolling Interests, and Stockholders' Equity	$ 1,878	$ 1,569.3

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Millions	Nov. 30, 2019	Jun. 01, 2019
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
Accounts receivable allowance	$ 3.8	$ 3.8
Other amortizable intangibles accumulated amortization	$ 49.8	$ 46.2

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Millions	6 Months Ended
	Nov. 30, 2019	Dec. 01, 2018
Cash Flows from Operating Activities:
Net earnings	$ 126.6	$ 75.2
Adjustments to reconcile net earnings to net cash provided by operating activities:
Depreciation and amortization	37.9	37.6
Stock-based compensation	5.4	5
Earnings from nonconsolidated affiliates net of dividends received	(3.3)	(0.7)
Gain on consolidation of equity method investment	(30.5)	0
Restructuring expenses	6.1	1.4
Decrease (increase) in current assets	16.5	(44.2)
(Decrease) increase in current liabilities	(21.1)	15.1
Other, net	4.8	2.1
Net Cash Provided by Operating Activities	142.4	91.5
Cash Flows from Investing Activities:
Capital expenditures	(38.6)	(41.1)
Equity investment in non-controlled entities	(3.3)	(71.6)
Acquisition of naughtone, net of cash received	(40)	0
Purchase of HAY licensing agreement	0	(4.8)
Other, net	(0.2)	(1.2)
Net Cash Used in Investing Activities	(82.1)	(118.7)
Cash Flows from Financing Activities:
Dividends paid	(24)	(22.4)
Common stock issued	13.3	10.4
Common stock repurchased and retired	(8.1)	(37.4)
Purchase of redeemable noncontrolling interests	(20.3)	(10.1)
Other, net	(1.5)	(0.3)
Net Cash Used in Financing Activities	(40.6)	(59.8)
Effect of Exchange Rate Changes on Cash and Cash Equivalents	(1.9)	(3.3)
Net Increase (Decrease) in Cash and Cash Equivalents	17.8	(90.3)
Cash and Cash Equivalents, Beginning of Period	159.2	203.9
Cash and Cash Equivalents, End of Period	$ 177	$ 113.6

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) $ in Millions	Total	Common Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Loss	Deferred Compensation Plan	Herman Miller, Inc. Stockholders' Equity	Noncontrolling Interests
Balance at beginning of period (in shares) at Jun. 02, 2018		59,230,974
Balance at beginning of period at Jun. 02, 2018	$ 664.8	$ 11.7	$ 116.6	$ 598.3	$ (61.3)	$ (0.7)	$ 664.6	$ 0.2
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net earnings	35.8			35.8			35.8
Other Comprehensive Income (Loss), Net of Tax	(7.8)				(7.8)		(7.8)
Stock-based compensation expense	2.2		2.2				2.2
Exercise of stock options (in shares)		265,739
Exercise of stock options	8.1	$ 0.2	7.9				8.1
Restricted and performance stock units released (in shares)		335,266
Restricted and performance stock units released	0.1	$ 0.1					0.1
Employee stock purchase plan issuances (in shares)		16,805
Employee stock purchase plan issuances	(0.5)		(0.5)				(0.5)
Repurchase and retirement of common stock (in shares)		(545,866)
Repurchase and retirement of common stock	(20.8)	$ (0.1)	(20.7)				(20.8)
Dividends declared	(11.6)			(11.6)			(11.6)
Balance at end of period (in shares) at Sep. 01, 2018		59,302,918
Balance at end of period at Sep. 01, 2018	673.2	$ 11.9	106.5	624.5	(69.2)	(0.7)	673	0.2
Balance at beginning of period (in shares) at Jun. 02, 2018		59,230,974
Balance at beginning of period at Jun. 02, 2018	664.8	$ 11.7	116.6	598.3	(61.3)	(0.7)	664.6	0.2
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net earnings	75.2
Other Comprehensive Income (Loss), Net of Tax	(10.9)				(10.9)
Balance at end of period (in shares) at Dec. 01, 2018		58,902,002
Balance at end of period at Dec. 01, 2018	685.4	$ 11.8	94.3	650.6	(70.8)	(0.7)	685.2	0.2
Balance at beginning of period (in shares) at Sep. 01, 2018		59,302,918
Balance at beginning of period at Sep. 01, 2018	673.2	$ 11.9	106.5	624.5	(69.2)	(0.7)	673	0.2
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net earnings	39.3			39.3			39.3
Other Comprehensive Income (Loss), Net of Tax	(3.1)				(3.1)		(3.1)
Stock-based compensation expense	2.5		2.5				2.5
Exercise of stock options (in shares)		53,614
Exercise of stock options	1.3	$ 0	1.3				1.3
Restricted and performance stock units released (in shares)		7,511
Restricted and performance stock units released	0	$ 0					0
Employee stock purchase plan issuances (in shares)		14,813
Employee stock purchase plan issuances	(0.5)		(0.5)				(0.5)
Repurchase and retirement of common stock (in shares)		(476,854)
Repurchase and retirement of common stock	(16.6)	$ (0.1)	(16.5)				(16.6)
Dividends declared	(11.7)			(11.7)			(11.7)
Balance at end of period (in shares) at Dec. 01, 2018		58,902,002
Balance at end of period at Dec. 01, 2018	685.4	$ 11.8	94.3	650.6	(70.8)	(0.7)	685.2	0.2
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of accounting change					1.4
Balance at beginning of period (in shares) at Jun. 01, 2019		58,794,148
Balance at beginning of period at Jun. 01, 2019	719.2	$ 11.7	89.8	712.7	(94.2)	(0.8)	719.2	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net earnings	48			48.2			48.2	(0.2)
Other Comprehensive Income (Loss), Net of Tax	(17.3)				(17.3)		(17.3)
Stock-based compensation expense	2.6		2.6				2.6
Exercise of stock options (in shares)		382,898
Exercise of stock options	12.2	$ 0.1	12.1				12.2
Restricted and performance stock units released (in shares)		45,105
Restricted and performance stock units released	0	$ 0					0
Employee stock purchase plan issuances (in shares)		14,750
Employee stock purchase plan issuances	(0.5)		(0.5)				(0.5)
Repurchase and retirement of common stock (in shares)		(173,001)
Repurchase and retirement of common stock	(7.6)	$ 0	(7.6)				(7.6)
Deferred compensation plan	0.2					0.2	0.2
Dividends declared	(12.5)			(12.5)			(12.5)
Redemption value adjustment	0			(0.2)			(0.2)	0.2
Balance at end of period (in shares) at Aug. 31, 2019		59,063,900
Balance at end of period at Aug. 31, 2019	745.3	$ 11.8	97.4	748.2	(111.5)	(0.6)	745.3	0
Balance at beginning of period (in shares) at Jun. 01, 2019		58,794,148
Balance at beginning of period at Jun. 01, 2019	719.2	$ 11.7	89.8	712.7	(94.2)	(0.8)	719.2	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net earnings	126.6
Other Comprehensive Income (Loss), Net of Tax	0.5				0.5
Balance at end of period (in shares) at Nov. 30, 2019		59,075,241
Balance at end of period at Nov. 30, 2019	844.6	$ 11.8	100.4	826.7	(93.7)	(0.6)	844.6	0
Balance at beginning of period (in shares) at Aug. 31, 2019		59,063,900
Balance at beginning of period at Aug. 31, 2019	745.3	$ 11.8	97.4	748.2	(111.5)	(0.6)	745.3	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net earnings	78.6			78.6			78.6
Other Comprehensive Income (Loss), Net of Tax	17.8				17.8		17.8
Stock-based compensation expense	2.8		2.8				2.8
Exercise of stock options (in shares)		5,227
Exercise of stock options	0.1	$ 0	0.1				0.1
Restricted and performance stock units released (in shares)		3,653
Restricted and performance stock units released	0	$ 0					0
Employee stock purchase plan issuances (in shares)		12,467
Employee stock purchase plan issuances	(0.5)		(0.5)				(0.5)
Repurchase and retirement of common stock (in shares)		(10,006)
Repurchase and retirement of common stock	(0.4)	$ 0	(0.4)				(0.4)
Dividends declared	(0.1)			(0.1)			(0.1)
Balance at end of period (in shares) at Nov. 30, 2019		59,075,241
Balance at end of period at Nov. 30, 2019	$ 844.6	$ 11.8	$ 100.4	$ 826.7	$ (93.7)	$ (0.6)	$ 844.6	$ 0

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) (Parenthetical) - $ / shares	3 Months Ended
	Nov. 30, 2019	Aug. 31, 2019	Dec. 01, 2018	Sep. 01, 2018
Statement of Stockholders' Equity [Abstract]
Dividends declared	$ 0.2100	$ 0.2100	$ 0.1975	$ 0.1975

Basis of Presentation

Basis of Presentation	6 Months Ended
	Nov. 30, 2019
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. Unless otherwise noted or indicated by the context, all references to "Herman Miller," "we," "our," "Company" and similar references are to Herman Miller, Inc., its predecessors, and controlled subsidiaries. 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 November 30, 2019 . Operating results for the three and six months ended November 30, 2019 are not necessarily indicative of the results that may be expected for the year ending May 30, 2020 . 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 1, 2019

Recently Issued Accounting Stan

Recently Issued Accounting Standards	6 Months Ended
	Nov. 30, 2019
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Recently Issued Accounting Standards	Recently Issued Accounting Standards Recently Adopted Accounting Standards On June 2, 2019, the Company adopted Accounting Standards Update ("ASU") No. 2016-02, "Leases (Topic 842)" using the modified retrospective method. Under the updated standard, a lessee's rights and obligations under most leases, including existing and new arrangements, are recognized as assets and liabilities, respectively, on the balance sheet. Refer to Note 4 to the Condensed Consolidated Financial Statements for further information regarding the adoption of the standard. On June 2, 2019, the Company adopted ASU No. 2017-12, "Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities" using the prospective method. This update amends the hedge accounting recognition and presentation with the objectives of improving the financial reporting of hedging relationships to better portray the economic results of an entity's risk management activities and simplifying the application of hedge accounting. The update expands the strategies eligible for hedge accounting, relaxes the timing requirements of hedge documentation and effectiveness assessments and permits the use of qualitative assessments on an ongoing basis to assess hedge effectiveness. The new guidance also requires new disclosures and presentation. The adoption did not have a material impact on the Company's financial statements. Refer to Note 12 to the Condensed Consolidated Financial Statements for further information. Recently Issued Accounting Standards Not Yet Adopted The Company is currently evaluating the impact of adopting the following relevant standards issued by the FASB: Standard Description Effective Date 2016-13 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments This guidance replaces the existing incurred loss impairment model with an expected loss model and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. May 31, 2020 2018-13 Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement This update eliminates, adds and modifies certain disclosure requirements for fair value measurements. Early adoption is permitted. May 31, 2020 2018-14 Compensation - Retirement Benefits - Defined Benefit Plans - General (Subtopic 715-20): Disclosure Framework - Changes to the Disclosure Requirements for Defined Benefit Plans This update eliminates, adds and clarifies certain disclosure requirements for employers that sponsor defined benefit pension or other post-retirement plans. Early adoption is permitted. May 30, 2021 All other issued and not yet effective accounting standards are not relevant to the Company.

Revenue from Contracts with Cus

Revenue from Contracts with Customers	6 Months Ended
	Nov. 30, 2019
Revenue from Contract with Customer [Abstract]
Revenue from Contracts with Customer	Revenue from Contracts with Customers Disaggregated Revenue Revenue disaggregated by contract type has been provided in the table below: Three Months Ended Six Months Ended (In millions) November 30, 2019 December 1, 2018 November 30, 2019 December 1, 2018 Net Sales: Single performance obligation Product revenue $ 572.7 $ 539.4 $ 1,138.9 $ 1,074.6 Multiple performance obligations Product revenue 95.8 107.9 195.7 192.7 Service revenue 2.9 3.2 5.2 5.9 Other 2.8 2.1 5.4 4.1 Total $ 674.2 $ 652.6 $ 1,345.2 $ 1,277.3 Revenue disaggregated by product type and reportable segment has been provided in the table below: Three Months Ended Six Months Ended (In millions) November 30, 2019 December 1, 2018 November 30, 2019 December 1, 2018 North America Contract: Systems $ 145.3 $ 145.3 $ 292.6 $ 291.4 Seating 129.7 126.9 259.9 252.5 Freestanding and storage 108.5 98.0 220.8 185.5 Textiles 29.8 29.5 76.3 58.3 Other 37.3 35.1 59.7 68.1 Total North America Contract $ 450.6 $ 434.8 $ 909.3 $ 855.8 International Contract: Systems $ 20.6 $ 28.4 $ 44.6 $ 51.1 Seating 67.0 62.1 128.3 130.8 Freestanding and storage 13.8 13.9 28.5 24.3 Other 16.8 14.1 30.6 27.8 Total International Contract $ 118.2 $ 118.5 $ 232.0 $ 234.0 Retail: Seating $ 68.4 $ 58.1 $ 129.1 $ 111.8 Freestanding and storage 16.6 16.8 33.7 34.0 Other 20.4 24.4 41.1 41.7 Total Retail $ 105.4 $ 99.3 $ 203.9 $ 187.5 Total $ 674.2 $ 652.6 $ 1,345.2 $ 1,277.3 Refer to Note 16 of the Condensed Consolidated Financial Statements for further information related to our reportable segments. Contract Assets and Contract Liabilities The Company records contract assets and contract liabilities related to its revenue generating activities. Contract assets include certain receivables from customers that are unconditional as all performance obligations with respect to the contract with the customer have been completed. These amounts represent trade receivables and they are recorded within the caption “Accounts receivable, net” in the Condensed Consolidated Balance Sheets. Contract assets also include amounts that are conditional because certain performance obligations in the contract with the customer are incomplete as of the balance sheet date. These contract assets generally arise due to contracts with the customer that include multiple performance obligations, e.g., both the product that is shipped to the customer by the Company, as well as installation services provided by independent third-party dealers. For these contracts, the Company recognizes revenue upon satisfaction of the product performance obligation. These contract assets are included in the caption "Unbilled accounts receivable" in the Condensed Consolidated Balance Sheets until all performance obligations in the contract with the customer have been satisfied. Contract liabilities represent deposits made by customers before the satisfaction of performance obligation and recognition of revenue. Upon completion of the performance obligation(s) that the Company has with the customer based on the terms of the contract, the liability for the customer deposit is relieved and revenue is recognized. These customer deposits are included within the caption “Customer deposits” in the Condensed Consolidated Balance Sheets. During the three and six months ended November 30, 2019 , the Company recognized Net sales of $22.2 million and $24.7 million related to customer deposits that were included in the balance sheet as of August 31, 2019 and June 1, 2019 , respectively.

Leases

Leases	6 Months Ended
	Nov. 30, 2019
Leases [Abstract]
Leases	Leases Impact of Adoption The Company adopted ASC 842 - Leases at the beginning of fiscal year 2020. The new standard required the Company to recognize most leases on the balance sheet as right of use (ROU) assets with corresponding lease liabilities. All necessary changes required by the new standard, including those to the Company’s accounting policies, business processes, systems, controls, and disclosures, were implemented as of the first quarter of fiscal year 2020. As part of the implementation process the Company made the following elections: • The Company elected the package of practical expedients to not reassess prior conclusions related to contracts containing leases, lease classification and initial direct costs for all leases. • The Company elected to make the accounting policy election for short-term leases resulting in lease costs being recorded as an expense on a straight-line basis over the lease term. • The Company elected to not separate lease and non-lease components, for all leases. • The Company did not elect the hindsight practical expedient in determining the lease term and in assessing the likelihood that a lessee purchase option will be exercised, for all leases. • The Company did not elect the land easement practical expedient in determining whether land easements that were not previously accounted for as leases are or contain a lease. Upon adoption, the cumulative effect of initially applying this new standard resulted in the addition of approximately $245 million of ROU assets, as well as corresponding short-term and long-term lease liabilities of approximately $275 million . Additionally, as a result of adoption, the Company derecognized its construction-type lease asset and financing liability and there was no related cumulative adjustment to retained earnings. Accounting Policies The Company has leases for retail studios, showrooms, manufacturing facilities, warehouses, and vehicles, which expire at various dates through 2036 . Certain lease agreements include contingent rental payments based on per unit usage over a contractual amount and others include rental payments adjusted periodically for inflationary indexes. Variable lease costs associated with the Company’s leases are recognized when the event, activity, or circumstance in the lease agreement on which those payments are assessed occurs. Variable lease costs are presented as operating expenses in the Company’s Condensed Consolidated Statement of Operations and Comprehensive Income in the same line item as the expense arising from fixed lease payments for operating leases. Additionally, certain leases include renewal or termination options, which can be exercised at the Company’s discretion. Lease terms include the noncancelable portion of the underlying leases along with any reasonably certain lease periods associated with available renewal periods. The Company’s leases do not contain any residual value guarantees or material restrictive covenants. The Company determines if an arrangement is a lease at contract inception. Arrangements that are leases with an initial term of 12 months or less are not recorded in the Consolidated Condensed Balance Sheets, and the Company recognizes lease expense for these leases on a straight-line basis over the lease term. If leased assets have leasehold improvements, the depreciable life of those leasehold improvements are limited by the expected lease term. As none of the Company’s leases provide an implicit discount rate, the Company uses an estimated incremental borrowing rate at the lease commencement date in determining the present value of the lease payments. Relevant information used in determining the Company’s incremental borrowing rate includes the duration of the lease, location of the lease, and the Company’s credit risk relative to risk-free market rates. Leases During the three and six months ended November 30, 2019 , lease expense was $15.5 million and $31.0 million , respectively. The components of lease expense were as follows: Three Months Ended Six Months Ended (In millions) November 30, 2019 November 30, 2019 Operating lease costs $ 12.6 $ 25.4 Short-term lease costs 0.7 1.2 Variable lease costs* 2.2 4.4 Total $ 15.5 $ 31.0 *Not included in the table above for the three and six months ended November 30, 2019 are variable lease costs of $23.8 million and $45.7 million for raw material purchases under certain supply arrangements that the Company has determined to meet the definition of a lease. At November 30, 2019 , the Company has no financing leases. The undiscounted annual future minimum lease payments related to the Company's right-of-use assets are summarized by fiscal year in the following table: (In millions) 2020 $ 24.8 2021 47.6 2022 44.0 2023 39.6 2024 33.9 Thereafter 102.0 Total lease payments* 291.9 Less interest 30.0 Present value of lease liabilities $ 261.9 *Lease payments exclude $25.4 million of legally binding minimum lease payments for leases signed but not yet commenced, primarily related to a new Chicago showroom expected to open in fiscal 2021. The long-term portion of the lease liabilities included in the amounts above is $198.1 million and the remainder of the lease liabilities are included in Other accrued liabilities in the Condensed Consolidated Balance Sheets. The following table summarizes future minimum rental payments required under operating leases that have non-cancelable lease terms as of June 1, 2019 , prior to the adoption of ASC 842: (In millions) 2020 $ 51.7 2021 46.8 2022 42.9 2023 39.0 2024 33.5 Thereafter 101.9 Total $ 315.8 At November 30, 2019 , the weighted average remaining lease term and weighted average discount rate for operating leases were 7 years and 3.1% , respectively. During the three and six months ended November 30, 2019 , the cash paid for leases included in the measurement of the liabilities and the operating cash flows was $13.3 million and $25.8 million , respectively, and the right of use assets obtained in exchange for new liabilities was $4.0 million and $8.6 million , respectively.

Acquisitions

Acquisitions	6 Months Ended
	Nov. 30, 2019
Business Combinations [Abstract]
Acquisitions	Acquisitions Maars Holding B.V. On August 31, 2018, Herman Miller Holdings Limited ("HMHL"), a wholly owned subsidiary of the Company, acquired 48.2% of the outstanding equity of Global Holdings Netherlands B.V., which owns 100% of Maars Holding B.V. ("Maars”), a Harderwijk, Netherlands-based worldwide leader in the design and manufacturing of interior wall solutions. HMHL acquired its 48.2% ownership interest in Maars for approximately $6.1 million in cash. The entity is accounted for using the equity method of accounting as the Company has significant influence, but not control over the entity. For the Maars equity method investment, the fair values assigned to the assets acquired were based on best estimates and assumptions as of August 31, 2018, and the valuation analysis was completed in the fourth quarter of fiscal 2019. Nine United Denmark A/S On June 7, 2018, HMHL acquired 33% of the outstanding equity of Nine United Denmark A/S, d/b/a HAY and subsequently renamed to HAY ApS ("HAY”), a Copenhagen, Denmark-based, design leader in furniture and ancillary furnishings for residential and contract markets in Europe and Asia. HMHL acquired its 33% ownership interest in HAY for approximately $65.5 million in cash. The entity is accounted for using the equity method of accounting as the Company has significant influence, but not control, over the entity. The Company also acquired the rights to the HAY brand in North America under a long-term license agreement for approximately $4.8 million in cash. This licensing agreement is recorded as a definite life intangible asset and is being amortized over its 15-year useful life. This asset is recorded within Other amortizable intangibles, net within the Condensed Consolidated Balance Sheets. For the Hay equity method investment, the fair values assigned to the assets acquired were based on best estimates and assumptions as of June 7, 2018, and the valuation analysis was completed in the third quarter of fiscal 2019 with no differences noted from the preliminary valuation. On October 8, 2019, HMHL entered into a Share Purchase Agreement with Nine United A/S to acquire an additional 34% of the outstanding equity of HAY for approximately $79 million , which was completed on December 2, 2019. As of November 30, 2019 , HAY was accounted for using the equity method of accounting. As a result of the increased investment, HAY will be consolidated in the Company's financial statements in the third quarter of fiscal 2020. Additionally, HMHL is a party to options, that if exercised, would require it to purchase the remaining 33% of the equity in HAY, at fair market value. naughtone On October 25, 2019 (“Acquisition Date”), the Company purchased the remaining 47.5% equity voting interest in naughtone (Holdings) Limited and naughtone Manufacturing Ltd. (together “ naughtone”). naughtone is an upscale, contemporary furniture manufacturer based in Harrogate, North Yorkshire, UK. The completion of the acquisition will allow the Company to further promote growth and development of naughtone's ancillary product lines, and continue to support product innovation and sales growth. The Company previously accounted for its ownership interest in naughtone as an equity method investment. Upon increasing its ownership to 100% on the acquisition date, the Company obtained a controlling financial interest and consolidated the operations of naughtone. Total consideration paid for naughtone on the acquisition date was $45.9 million , exclusive of naughtone cash on hand. The Company funded the acquisition with cash and cash equivalents. Purchase Price Allocations The Company is in the process of finalizing assessments for the purpose of allocating the purchase price to the individual assets acquired and liabilities assumed in the naughtone acquisition. This has the potential to result in adjustments to the carrying values of certain assets and liabilities as accounting policies are harmonized and purchase price allocation assumptions are updated. The refinement of these estimates may impact residual amounts allocated to goodwill. The preliminary allocation of the purchase prices included in the current period balance sheet is based on the best estimates of management and is subject to revision based on final determination of asset fair values and useful lives. The related depreciation and amortization expense from the acquired assets is also subject to such revisions on a prospective basis. The following table presents the preliminary allocation of purchase price related to acquired tangible assets: (In millions) Cash $ 5.1 Working capital, net of cash and inventory step-up 1.3 Net property and equipment 0.8 Net assets acquired $ 7.2 The purchase of the remaining equity interest in naughtone was considered to be an acquisition achieved in stages, whereby the previously held equity interest was remeasured as of the acquisition date. The Company considered multiple factors in determining the fair value of the previously held equity method investment, including the price negotiated with the selling shareholder for the 47.5% equity interest in naughtone, an income valuation model (discounted cash flow) and current trading multiples for comparable companies. Based on this analysis, the Company recognized a non-taxable gain of approximately $30.5 million on the remeasurement of the previously held equity method investment of $20.5 million . The net gain has been recognized in “Gain on consolidation of equity method investment" within the Condensed Consolidated Statements of Comprehensive Income. The following table summarizes the acquired identified intangible assets, valuation method employed, useful lives and fair value, as determined by the Company at the acquisition date: (In millions) Valuation Method Useful Life (years) Fair Value Inventory Step-up Comparative Sales Approach 0.3 $ 0.2 Backlog Multi-Period Excess Earnings 0.3 0.8 Tradename Relief from Royalty Indefinite 4.4 Customer Relationships Multi-Period Excess Earnings 10.0 31.0 Total $ 36.4 Goodwill related to the acquisition was recorded within the North America Contract and International Contract segments for $32.7 million and $27.3 million

Inventories, net

Inventories, net	6 Months Ended
	Nov. 30, 2019
Inventories [Abstract]
Inventories, Net	Inventories, net (In millions) November 30, 2019 June 1, 2019 Finished goods $ 138.9 $ 139.1 Raw materials 45.5 45.1 Total $ 184.4 $ 184.2 Inventories are valued at the lower of cost or market and include material, labor, and overhead. Certain inventories within our North America Contract manufacturing operations are valued using the last-in, first-out (LIFO) method, whereas inventories of other operations are valued using the first-in, first-out (FIFO) method.

Goodwill and Indefinite-lived I

Goodwill and Indefinite-lived Intangibles	6 Months Ended
	Nov. 30, 2019
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 November 30, 2019 and June 1, 2019 : (In millions) Goodwill Indefinite-lived Intangible Assets Total Goodwill and Indefinite-lived Intangible Assets June 1, 2019 $ 303.8 $ 78.1 $ 381.9 Foreign currency translation adjustments 0.1 — 0.1 Acquisition of naughtone 60.0 4.4 64.4 November 30, 2019 $ 363.9 $ 82.5 $ 446.4 Goodwill is tested for impairment at the reporting unit level annually, or more frequently, when events or changes in circumstances indicate that the fair value of a reporting unit has more likely than not declined below its carrying value. A reporting unit is defined as an operating segment or one level below an operating segment. The Company completed the required annual goodwill impairment test in the fourth quarter of fiscal 2019, as of March 31, 2019, performing a quantitative and qualitative impairment test for all goodwill reporting units and other indefinite-lived intangible assets. The carrying value of the Company's Retail reporting unit was $249.9 million as of June 1, 2019. The calculated fair value of the reporting unit was $282.6 million, which represents an excess fair value of $32.7 million or 13.0% . Due to the level that the reporting unit fair values exceeded the carrying amounts and the results of the sensitivity analysis, the Company may need to record an impairment charge if the operating results of its Retail reporting unit were to decline in future periods. Intangible assets with indefinite useful lives are not subject to amortization and are evaluated annually for impairment, or more frequently, when events or changes in circumstances indicate that the fair value of an intangible asset may not be recoverable. The carrying value of the Company's Design Within Reach ("DWR") trade name indefinite-lived intangible asset was $55.1 million as of June 1, 2019. The calculated fair value of the DWR trade name was $63.2 million which represents an excess fair value of $8.1 million or 14.6% . If the residual cash flows related to the Company's DWR trade name were to decline in future periods, the Company may need to record an impairment charge. During the six months ended November 30, 2019 , there were no identified indicators of impairment that required the Company to complete an interim quantitative impairment assessment related to any of the Company's reporting units or indefinitely-lived intangible assets.

Employee Benefit Plans

Employee Benefit Plans	6 Months Ended
	Nov. 30, 2019
Employee Benefit Plans [Abstract]
Employee Benefit Plans	Employee Benefit Plans The following table summarizes the components of net periodic benefit cost for the Company's International defined benefit pension plan for the three and six months ended : Three Months Ended Six Months Ended (In millions) November 30, 2019 December 1, 2018 November 30, 2019 December 1, 2018 Interest cost $ 0.6 $ 0.7 $ 1.2 $ 1.4 Expected return on plan assets (1.1 ) (1.1 ) (2.2 ) (2.1 ) Net amortization loss 0.9 0.7 1.7 1.3 Net periodic benefit cost $ 0.4 $ 0.3 $ 0.7 $ 0.6

Earnings Per Share

Earnings Per Share	6 Months Ended
	Nov. 30, 2019
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 November 30, 2019 December 1, 2018 November 30, 2019 December 1, 2018 Numerators : Numerator for both basic and diluted EPS, Net earnings attributable to Herman Miller, Inc. - in millions $ 78.6 $ 39.3 $ 126.8 $ 75.1 Denominators : Denominator for basic EPS, weighted-average common shares outstanding 59,061,731 59,133,700 58,985,366 59,212,370 Potentially dilutive shares resulting from stock plans 340,270 308,519 333,616 399,743 Denominator for diluted EPS 59,402,001 59,442,219 59,318,982 59,612,113 Antidilutive equity awards not included in weighted-average common shares - diluted 86 292,699 43 207,868

Stock-Based Compensation

Stock-Based Compensation	6 Months Ended
	Nov. 30, 2019
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 : Three Months Ended Six Months Ended (In millions) November 30, 2019 December 1, 2018 November 30, 2019 December 1, 2018 Stock-based compensation expense $ 2.8 $ 2.6 $ 5.4 $ 5.0 Related income tax effect 0.6 0.6 1.2 1.1

Income Taxes

Income Taxes	6 Months Ended
	Nov. 30, 2019
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 Statements of Comprehensive Income were negligible for the three and six months ended November 30, 2019 and December 1, 2018 . The Company's recorded liability for potential interest and penalties related to uncertain tax benefits was: (In millions) November 30, 2019 June 1, 2019 Liability for interest and penalties $ 0.8 $ 0.7 Liability for uncertain tax positions, current $ 2.1 $ 1.9 The Company intends to repatriate $23 million in cash held in certain foreign jurisdictions and as such has recorded a deferred tax liability related to foreign withholding taxes on these future dividends received in the U.S. from foreign subsidiaries of $0.5 million . A significant portion of this cash was previously taxed under the U.S. Tax Cut and Jobs Act (TCJA) one-time U.S. tax liability on undistributed foreign earnings. The Company intends to remain indefinitely reinvested in the remaining undistributed earnings outside the U.S. The Company's process for determining the provision for income taxes for the three and six months ended November 30, 2019 involved using an estimated annual effective tax rate which was based on expected annual income and statutory tax rates across the various jurisdictions in which it operates. The effective tax rates were 14.3% and 22.6% , respectively, for the three month period s ended November 30, 2019 and December 1, 2018 . The effective tax rates were 16.9% and 21.4% , respectively, for the six month period s ended November 30, 2019 and December 1, 2018 . The effective tax rate is lower in the current year and lower than the United States federal statutory rate for the three and six months ended November 30, 2019 mainly as a result from the impact of the gain from purchase accounting on the recent naughtone acquisition. The effective tax rate for the three and six months ended December 1, 2018 is higher than the United States federal statutory rate due to United States state income taxes and the mix of earnings in tax jurisdictions that had rates that were higher than the United States federal statutory rate. 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 because 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 2016.

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Nov. 30, 2019
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, 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) November 30, 2019 June 1, 2019 Carrying value $ 278.3 $ 285.0 Fair value $ 280.9 $ 287.8 The following describes the methods the Company uses to estimate the fair value of financial assets and liabilities recorded in net earnings, which have not significantly changed in the current period: Cash and cash equivalents — The Company invests excess cash in short term investments in the form of commercial paper and money market funds. Commercial paper is valued at amortized costs while money market funds are valued using net asset value ("NAV"). Mutual Funds-equity — The Company's equity securities primarily include equity mutual funds. The equity mutual fund investments are recorded at fair value using quoted prices for similar securities. Deferred compensation plan — The Company's deferred compensation plan primarily includes various domestic and international mutual funds that are recorded at fair value using quoted prices for similar securities. Foreign currency exchange contracts — The Company's foreign currency exchange contracts are valued using an approach based on foreign currency exchange rates obtained from active markets. The estimated fair value of forward currency exchange contracts is based on month-end spot rates as adjusted by market-based current activity. These forward contracts are not designated as hedging instruments. The following table sets forth financial assets and liabilities measured at fair value and recorded in net earnings and the respective pricing levels to which the fair value measurements are classified within the fair value hierarchy as of November 30, 2019 and June 1, 2019 . (In millions) November 30, 2019 June 1, 2019 Financial Assets NAV Quoted Prices with Other Observable Inputs (Level 2) Management Estimate (Level 3) NAV Quoted Prices with Management Estimate (Level 3) Cash equivalents: Money market funds $ 6.7 $ — $ — $ 69.5 $ — $ — Mutual funds - equity — 0.9 — — 0.9 — Deferred compensation plan — 14.2 — — 12.5 — Total $ 6.7 $ 15.1 $ — $ 69.5 $ 13.4 $ — Financial Liabilities Foreign currency forward contracts $ — $ — $ — $ — $ 1.4 $ — Total $ — $ — $ — $ — $ 1.4 $ — The following describes the methods the Company uses to estimate the fair value of financial assets and liabilities recorded in other comprehensive income, which have not significantly changed in the current period: Mutual funds-fixed income — The Company's available-for-sale marketable securities primarily include fixed income mutual funds and government obligations. These investments are recorded at fair value using quoted prices for similar securities. 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. The following table sets forth financial assets and liabilities measured at fair value and recorded in other comprehensive income and the respective pricing levels to which the fair value measurements are classified within the fair value hierarchy as of November 30, 2019 and June 1, 2019 . (In millions) November 30, 2019 June 1, 2019 Financial Assets Quoted Prices with Other Observable Inputs (Level 2) Quoted Prices with Mutual funds - fixed income $ 8.1 $ 7.9 Interest rate swap agreement — 1.0 Total $ 8.1 $ 8.9 Financial Liabilities Interest rate swap agreement $ 8.3 $ 2.2 Total $ 8.3 $ 2.2 The following is a summary of the carrying and market values of the Company's fixed income mutual funds and equity mutual funds as of the respective dates: November 30, 2019 June 1, 2019 (In millions) Cost Unrealized Gain/(Loss) Market Value Cost Unrealized Market Mutual funds - fixed income $ 8.0 $ 0.1 $ 8.1 $ 7.9 $ — $ 7.9 Mutual funds - equity 0.8 0.1 0.9 0.8 0.1 0.9 Total $ 8.8 $ 0.2 $ 9.0 $ 8.7 $ 0.1 $ 8.8 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 (income) expense, net ". The Company reviews its investment portfolio for any unrealized losses that would be deemed other-than-temporary and requires 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 equity and fixed income mutual funds 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 (income) expense, 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. 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 the facts and circumstances of the hedged relationship remains consistent with the initial quantitative effectiveness assessment in that the hedged instruments remain an effective accounting hedge as of November 30, 2019 . Since a designated derivative meets hedge accounting criteria, the fair value of the hedge is recorded in the Consolidated Statements 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% 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 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% fixed interest rate plus applicable margin under the agreement as of the forward start date. As of November 30, 2019 , the fair value of the Company’s two outstanding interest rate swap agreements, which are designated cash flow hedges, was a liability of $8.3 million . The liability fair value was recorded within Other liabilities within the Condensed Consolidated Balance Sheets. Recorded within Other comprehensive loss, net of tax, for the effective portion of the Company's designated cash flow hedges was a net unrealized gain of $3.4 million and $1.0 million , for the three months ended November 30, 2019 and December 1, 2018 , respectively. Recorded within Other comprehensive loss, net of tax, for the effective portion of the Company's designated cash flow hedges was a net unrealized loss of $5.3 million and a net unrealized gain of $0.5 million for the six months ended November 30, 2019 and December 1, 2018 , respectively. There were no gains or losses recognized in earnings for hedge ineffectiveness for the three and six month periods ended November 30, 2019 and December 1, 2018 , respectively. The losses reclassified from Accumulated other comprehensive loss into earnings were zero and $0.1 million for the three month period s ended November 30, 2019 and December 1, 2018 , respectively. The losses reclassified from Accumulated other comprehensive loss into earnings were $0.1 million and zero for the six month period s ended November 30, 2019 and December 1, 2018 , respectively. Losses expected to be reclassified from Accumulated other comprehensive loss into earnings during the next twelve months are $0.9 million . The amount of loss, net of tax, expected to be reclassified out of Accumulated other comprehensive loss into earnings during the next twelve months is $0.7 million . Redeemable Noncontrolling Interests Redeemable noncontrolling interests are reported on the Condensed Consolidated Balance Sheets in mezzanine equity in “Redeemable noncontrolling interests.” As of June 1, 2019 , the outstanding redeemable noncontrolling interests were $20.6 million , and represented an approximate 5% minority ownership in the Company's subsidiary, Herman Miller Consumer Holdings, Inc. ("HMCH"). During August 2019, the Company acquired all of the remaining redeemable noncontrolling equity interests. HMCH redeemed certain HMCH stock for cash and then, on August 23, 2019, HMCH merged with and into the Company, with the remaining minority HMCH shareholders receiving a cash payment. Total cash paid of $20.4 million for the redemptions and for merger consideration was at fair market value based on an independent appraisal. This compares to purchases of $10.1 million during the six month period ended December 1, 2018

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Nov. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments 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 12 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 if required and the actual cost of correction becomes known or can be estimated. The Company provides an assurance-type warranty that ensures that products will function as intended. As such, the Company's estimated warranty obligation is accounted for as a liability. Three Months Ended Six Months Ended (In millions) November 30, 2019 December 1, 2018 November 30, 2019 December 1, 2018 Accrual Balance — beginning $ 53.3 $ 52.1 $ 53.1 $ 51.5 Accrual for product-related matters 6.3 5.1 11.6 10.7 Settlements and adjustments (5.0 ) (4.8 ) (10.1 ) (9.8 ) Accrual Balance — ending $ 54.6 $ 52.4 $ 54.6 $ 52.4 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 November 30, 2019 , the Company had a maximum financial exposure related to performance bonds totaling approximately $3.9 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 consolidated financial statements. Accordingly, no liability has been recorded in respect to these bonds as of either November 30, 2019 or June 1, 2019 . 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 November 30, 2019 , the Company had a maximum financial exposure from these standby letters of credit totaling approximately $9.5 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 consolidated financial statements. Accordingly, no liability has been recorded in respect to these arrangements as of November 30, 2019 and June 1, 2019 . Contingencies The Company is also involved in legal proceedings and litigation arising in the ordinary course of business. In the opinion of management, the outcome of such proceedings and litigation currently pending will not have a material adverse effect, if any, on the Company's consolidated financial Statements.

Debt

Debt	6 Months Ended
	Nov. 30, 2019
Debt Disclosure [Abstract]
Debt	Debt Long-term debt as of November 30, 2019 and June 1, 2019 consisted of the following obligations: (In millions) November 30, 2019 June 1, 2019 Debt securities, due March 1, 2021 $ 50.0 $ 50.0 Syndicated revolving line of credit, due September 2021 225.0 225.0 Construction-type lease — 6.9 Supplier financing program 3.3 3.1 Total debt $ 278.3 $ 285.0 Less: Current debt (3.3 ) (3.1 ) Long-term debt $ 275.0 $ 281.9 As of June 1, 2019 , the Company's syndicated revolving line of credit provided the Company with up to $400 million in revolving variable interest borrowing capacity and included an "accordion feature" allowing the Company to increase, at its option and subject to the approval of the participating banks, the aggregate borrowing capacity of the facility by up to $200 million . On August 28, 2019, the Company entered into an amendment and restatement of its existing unsecured credit facility (the "Agreement"). The Agreement, which expires on August 28, 2024, provides the Company with up to $500 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 $250 million . 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 November 30, 2019 , the total debt outstanding related to borrowings under the syndicated revolving line of credit was $225.0 million . Available borrowings against this facility were $265.5 million due to $9.5 million related to outstanding letters of credit. As of June 1, 2019 , total debt outstanding related to borrowings under the syndicated revolving line of credit was $225.0 million and available borrowings were $165.0 million due to $10.0 million of outstanding letters of credit. Supplier Financing Program The Company has an agreement wit h a third-party financial institution 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, $3.3 million and $3.1 million have been recorded within the caption “Other accrued liabilities” for the periods ended November 30, 2019 and June 1, 2019 , 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 which runs through fiscal 2026. 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 was therefore accounted for as a financing lease and the building and related financing liability were initially recorded at fair value in the Consolidated Balance Sheets within Construction in progress and Other accrued liabilities. During the first quarter of fiscal 2019, the construction was substantially completed, and the property was placed in service. As a result, the Company began depreciating the assets over their estimated useful lives. The Company also reclassified the related financing liability to Long-term debt. The carrying value of the building and the related financing liability were both $6.9 million at June 1, 2019 . As a result of the adoption of ASC 842 in the first quarter of fiscal 2020, the Company derecognized its construction-type lease asset and financing liability and there was no related cumulative adjustment to retained earnings.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	6 Months Ended
	Nov. 30, 2019
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 November 30, 2019 and December 1, 2018 : (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 Loss Balance at June 1, 2019 $ (48.3 ) $ (45.0 ) $ — $ (0.9 ) $ (94.2 ) Other comprehensive income (loss) before reclassifications 4.4 — — (5.4 ) (1.0 ) Reclassification from accumulated other comprehensive loss - Other, net — 1.7 — 0.1 1.8 Tax benefit — (0.3 ) — — (0.3 ) Net reclassifications — 1.4 — 0.1 1.5 Net current period other comprehensive income (loss) 4.4 1.4 — (5.3 ) 0.5 Balance at November 30, 2019 $ (43.9 ) $ (43.6 ) $ — $ (6.2 ) $ (93.7 ) Balance at June 2, 2018 $ (34.1 ) $ (37.2 ) $ 0.1 $ 9.9 $ (61.3 ) Cumulative effect of accounting change — — (0.1 ) 1.5 1.4 Other comprehensive (loss) income before reclassifications (12.4 ) — (0.1 ) 0.5 (12.0 ) Reclassification from accumulated other comprehensive loss - Other, net — 1.3 — — 1.3 Tax benefit — (0.2 ) — — (0.2 ) Net reclassifications — 1.1 — — 1.1 Net current period other comprehensive (loss) income (12.4 ) 1.1 (0.1 ) 0.5 (10.9 ) Balance at December 1, 2018 $ (46.5 ) (36.1 ) $ (0.1 ) $ 11.9 $ (70.8 )

Operating Segments

Operating Segments	6 Months Ended
	Nov. 30, 2019
Segment Reporting, Disclosure of Entity's Reportable Segments [Abstract]
Operating Segments	Operating Segments The Company's reportable segments consist of North America Contract, International Contract, and Retail. The North America Contract segment includes the operations associated with the design, manufacture, and sale of furniture and textile 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 America Contract segment. In addition to the Herman Miller brand, this 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, naughtone, and Herman Miller Collection products. The International Contract segment includes the operations associated with the design, manufacture, and sale of furniture products, primarily for work-related settings in EMEA, Latin America, and Asia-Pacific. The Retail segment includes operations associated with the sale of modern design furnishings and accessories to third party retailers, as well as direct to consumer sales through eCommerce, direct mailing catalogs and DWR and HAY 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) November 30, 2019 December 1, 2018 November 30, 2019 December 1, 2018 Net Sales: North America Contract $ 450.6 $ 434.8 $ 909.3 $ 855.8 International Contract 118.2 118.5 232.0 234.0 Retail 105.4 99.3 203.9 187.5 Total $ 674.2 $ 652.6 $ 1,345.2 $ 1,277.3 Operating Earnings (Loss): North America Contract $ 62.5 $ 51.2 $ 125.4 $ 99.4 International Contract 12.8 13.8 25.9 24.3 Retail (0.9 ) 1.8 (4.9 ) 3.9 Corporate (12.0 ) (13.7 ) (23.8 ) (28.5 ) Total $ 62.4 $ 53.1 $ 122.6 $ 99.1 (In millions) November 30, 2019 June 1, 2019 Total Assets: North America Contract $ 851.9 $ 733.6 International Contract 399.8 356.8 Retail 440.3 310.0 Corporate 186.0 168.9 Total $ 1,878.0 $ 1,569.3

Restructuring Expense

Restructuring Expense	6 Months Ended
	Nov. 30, 2019
Restructuring and Related Activities [Abstract]
Restructuring Expense	Restructuring Expense North America Contract Segment During the fourth quarter of fiscal 2019 , the Company announced restructuring activities associated with profit improvement initiatives, including costs associated with an early retirement plan. The plan is expected to generate annual cost savings of approximately $10 million . During the three and six months ended November 30, 2019 , the Company recognized pre-tax restructuring expense of $0.1 million and $1.7 million , respectively, related to the plan. To date, the Company has recognized $9.4 million of restructuring expense related to the plan. The early retirement plan is complete and no future restructuring costs related to this plan are expected. The following table provides an analysis of the changes in the restructuring costs reserve for the above plan for the six months ended November 30, 2019 : (In millions) Severance and Employee-Related Exit or Disposal Activities Total Beginning Balance $ 6.7 $ 1.0 $ 7.7 Restructuring Costs 1.7 — 1.7 Amounts Paid (7.0 ) (0.2 ) $ (7.2 ) Ending Balance $ 1.4 $ 0.8 $ 2.2 In the second quarter of fiscal 2020 , the Company initiated restructuring discussions related to its Nemschoff operation in Wisconsin. The Company anticipates the total estimated costs related to the actions will be approximately $4.3 million of which $3.8 million will be recorded in fiscal 2020 . These restructuring costs relate to potential partial outsourcing and in-sourcing strategies, long-lived asset impairments, and employee-related costs. In conjunction with these discussions, the Company recorded $2.6 million in pre-tax restructuring expense related to this plan in the second quarter of fiscal 2020 . In the second quarter of fiscal 2020 , the Company also initiated a reorganization of the North American Sales and Global Product teams. The Company incurred a total of $1.4 million related to this plan in second quarter of fiscal 2020 , of which $0.2 million was paid. The reorganization will be completed during fiscal 2020 and the remaining charges are expected to be immaterial. International Contract Segment During the fourth quarter of fiscal 2018 , the Company announced a facilities consolidation plan related to its International Contract segment. This impacted certain office and manufacturing facilities in the United Kingdom and China. The plan is expected to generate cost savings of approximately $3 million . In fiscal 2019 , the Company recognized restructuring and impairment expenses of $2.5 million related to the facilities consolidation plan, comprised primarily of $0.8 million related to an asset impairment recorded against an office building in the United Kingdom that was vacated and $1.4 million from the consolidation of the Company's manufacturing facilities in China. During the three and six months ended November 30, 2019 , the Company recognized pre-tax restructuring expense of $0.2 million and $0.4 million , respectively, related to the plan. To date, the Company has recognized $6.8 million of restructuring costs related to the plan. No future restructuring costs related to the plan are expected. The plan is expected to be complete by the end of fiscal 2020. As the United Kingdom office building and related assets meet the criteria to be designated as assets held for sale, the carrying value of these assets have been classified as current assets and included within "Other current assets" in the Condensed Consolidated Balance Sheets at November 30, 2019 . The carrying amount of the assets held for sale was approximately $4.3 million as of November 30, 2019 . The following table provides an analysis of the changes in the International Contract segment restructuring costs reserve for the six months ended November 30, 2019 : (In millions) Severance and Employee-Related Exit or Disposal Activities Total Beginning Balance $ 0.1 $ 0.1 $ 0.2 Restructuring Costs — 0.4 0.4 Amounts Paid (0.1 ) (0.5 ) (0.6 ) Ending Balance $ — $ — $ —

Variable Interest Entities

Variable Interest Entities	6 Months Ended
	Nov. 30, 2019
Variable Interest Entities [Abstract]
Variable Interest Entities	Variable Interest Entities The Company has long-term notes receivable with a third-party owned dealer that are deemed to be variable interests in a variable interest entity. The carrying value of these long-term notes receivable was $1.5 million and $1.6 million as of November 30, 2019 and June 1, 2019 , 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 entity controls the activities that most significantly impact the entity’s economic performance, including sales, marketing, and operations.

Recently Issued Accounting St_2

Recently Issued Accounting Standards (Policies)	6 Months Ended
	Nov. 30, 2019
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Adopted Accounting Standards On June 2, 2019, the Company adopted Accounting Standards Update ("ASU") No. 2016-02, "Leases (Topic 842)" using the modified retrospective method. Under the updated standard, a lessee's rights and obligations under most leases, including existing and new arrangements, are recognized as assets and liabilities, respectively, on the balance sheet. Refer to Note 4 to the Condensed Consolidated Financial Statements for further information regarding the adoption of the standard. On June 2, 2019, the Company adopted ASU No. 2017-12, "Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities" using the prospective method. This update amends the hedge accounting recognition and presentation with the objectives of improving the financial reporting of hedging relationships to better portray the economic results of an entity's risk management activities and simplifying the application of hedge accounting. The update expands the strategies eligible for hedge accounting, relaxes the timing requirements of hedge documentation and effectiveness assessments and permits the use of qualitative assessments on an ongoing basis to assess hedge effectiveness. The new guidance also requires new disclosures and presentation. The adoption did not have a material impact on the Company's financial statements. Refer to Note 12 to the Condensed Consolidated Financial Statements for further information. Recently Issued Accounting Standards Not Yet Adopted The Company is currently evaluating the impact of adopting the following relevant standards issued by the FASB: Standard Description Effective Date 2016-13 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments This guidance replaces the existing incurred loss impairment model with an expected loss model and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. May 31, 2020 2018-13 Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement This update eliminates, adds and modifies certain disclosure requirements for fair value measurements. Early adoption is permitted. May 31, 2020 2018-14 Compensation - Retirement Benefits - Defined Benefit Plans - General (Subtopic 715-20): Disclosure Framework - Changes to the Disclosure Requirements for Defined Benefit Plans This update eliminates, adds and clarifies certain disclosure requirements for employers that sponsor defined benefit pension or other post-retirement plans. Early adoption is permitted. May 30, 2021 All other issued and not yet effective accounting standards are not relevant to the Company.

Leases (Policies)

Leases (Policies)	6 Months Ended
	Nov. 30, 2019
Leases [Abstract]
Leases	The Company has leases for retail studios, showrooms, manufacturing facilities, warehouses, and vehicles, which expire at various dates through 2036 . Certain lease agreements include contingent rental payments based on per unit usage over a contractual amount and others include rental payments adjusted periodically for inflationary indexes. Variable lease costs associated with the Company’s leases are recognized when the event, activity, or circumstance in the lease agreement on which those payments are assessed occurs. Variable lease costs are presented as operating expenses in the Company’s Condensed Consolidated Statement of Operations and Comprehensive Income in the same line item as the expense arising from fixed lease payments for operating leases. Additionally, certain leases include renewal or termination options, which can be exercised at the Company’s discretion. Lease terms include the noncancelable portion of the underlying leases along with any reasonably certain lease periods associated with available renewal periods. The Company’s leases do not contain any residual value guarantees or material restrictive covenants. The Company determines if an arrangement is a lease at contract inception. Arrangements that are leases with an initial term of 12 months or less are not recorded in the Consolidated Condensed Balance Sheets, and the Company recognizes lease expense for these leases on a straight-line basis over the lease term. If leased assets have leasehold improvements, the depreciable life of those leasehold improvements are limited by the expected lease term.

Inventories (Policies)

Inventories (Policies)	6 Months Ended
	Nov. 30, 2019
Inventories [Abstract]
Inventory, Policy	Inventories are valued at the lower of cost or market and include material, labor, and overhead. Certain inventories within our North America Contract manufacturing operations are valued using the last-in, first-out (LIFO) method, whereas inventories of other operations are valued using the first-in, first-out (FIFO) method.

Stock-Based Compensation - Poli

Stock-Based Compensation - Policies (Policies)	6 Months Ended
	Nov. 30, 2019
Accounting Policies [Abstract]
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Certain of the Company's equity-based compensation awards contain provisions that allow for continued vesting into retirement. Stock-based awards are considered fully vested for expense attribution purposes when the employee's retention of the award is no longer contingent on providing subsequent service.

Fair Value Measurements (Polici

Fair Value Measurements (Policies)	6 Months Ended
	Nov. 30, 2019
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments, Policy	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 (income) expense, net ".
Marketable Securities, Policy	The Company reviews its investment portfolio for any unrealized losses that would be deemed other-than-temporary and requires 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 equity and fixed income mutual funds as available for use in its current operations. Accordingly, the investments are recorded within Current Assets within the Condensed Consolidated Balance Sheets.
Derivatives, Methods of Accounting, Hedging Derivatives, Policy	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 (income) expense, 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. 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 the facts and circumstances of the hedged relationship remains consistent with the initial quantitative effectiveness assessment in that the hedged instruments remain an effective accounting hedge as of November 30, 2019 . Since a designated derivative meets hedge accounting criteria, the fair value of the hedge is recorded in the Consolidated Statements 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.

Revenue from Contracts with C_2

Revenue from Contracts with Customers (Tables)	6 Months Ended
	Nov. 30, 2019
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	Revenue disaggregated by contract type has been provided in the table below: Three Months Ended Six Months Ended (In millions) November 30, 2019 December 1, 2018 November 30, 2019 December 1, 2018 Net Sales: Single performance obligation Product revenue $ 572.7 $ 539.4 $ 1,138.9 $ 1,074.6 Multiple performance obligations Product revenue 95.8 107.9 195.7 192.7 Service revenue 2.9 3.2 5.2 5.9 Other 2.8 2.1 5.4 4.1 Total $ 674.2 $ 652.6 $ 1,345.2 $ 1,277.3 Revenue disaggregated by product type and reportable segment has been provided in the table below: Three Months Ended Six Months Ended (In millions) November 30, 2019 December 1, 2018 November 30, 2019 December 1, 2018 North America Contract: Systems $ 145.3 $ 145.3 $ 292.6 $ 291.4 Seating 129.7 126.9 259.9 252.5 Freestanding and storage 108.5 98.0 220.8 185.5 Textiles 29.8 29.5 76.3 58.3 Other 37.3 35.1 59.7 68.1 Total North America Contract $ 450.6 $ 434.8 $ 909.3 $ 855.8 International Contract: Systems $ 20.6 $ 28.4 $ 44.6 $ 51.1 Seating 67.0 62.1 128.3 130.8 Freestanding and storage 13.8 13.9 28.5 24.3 Other 16.8 14.1 30.6 27.8 Total International Contract $ 118.2 $ 118.5 $ 232.0 $ 234.0 Retail: Seating $ 68.4 $ 58.1 $ 129.1 $ 111.8 Freestanding and storage 16.6 16.8 33.7 34.0 Other 20.4 24.4 41.1 41.7 Total Retail $ 105.4 $ 99.3 $ 203.9 $ 187.5 Total $ 674.2 $ 652.6 $ 1,345.2 $ 1,277.3

Leases (Tables)

Leases (Tables)	6 Months Ended	12 Months Ended
	Nov. 30, 2019	Jun. 01, 2019
Leases [Abstract]
Summary of Lease Expense Components	The components of lease expense were as follows: Three Months Ended Six Months Ended (In millions) November 30, 2019 November 30, 2019 Operating lease costs $ 12.6 $ 25.4 Short-term lease costs 0.7 1.2 Variable lease costs* 2.2 4.4 Total $ 15.5 $ 31.0 *Not included in the table above for the three and six months ended November 30, 2019 are variable lease costs of $23.8 million and $45.7 million for raw material purchases under certain supply arrangements that the Company has determined to meet the definition of a lease.
Summary of Future Estimated Minimum Lease Payments	The undiscounted annual future minimum lease payments related to the Company's right-of-use assets are summarized by fiscal year in the following table: (In millions) 2020 $ 24.8 2021 47.6 2022 44.0 2023 39.6 2024 33.9 Thereafter 102.0 Total lease payments* 291.9 Less interest 30.0 Present value of lease liabilities $ 261.9	The following table summarizes future minimum rental payments required under operating leases that have non-cancelable lease terms as of June 1, 2019 , prior to the adoption of ASC 842: (In millions) 2020 $ 51.7 2021 46.8 2022 42.9 2023 39.0 2024 33.5 Thereafter 101.9 Total $ 315.8

Inventories (Tables)

Inventories (Tables)	6 Months Ended
	Nov. 30, 2019
Inventories [Abstract]
Schedule of Inventory, Current	(In millions) November 30, 2019 June 1, 2019 Finished goods $ 138.9 $ 139.1 Raw materials 45.5 45.1 Total $ 184.4 $ 184.2

Goodwill and Indefinite-lived_2

Goodwill and Indefinite-lived Intangibles (Tables)	6 Months Ended
	Nov. 30, 2019
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 November 30, 2019 and June 1, 2019 : (In millions) Goodwill Indefinite-lived Intangible Assets Total Goodwill and Indefinite-lived Intangible Assets June 1, 2019 $ 303.8 $ 78.1 $ 381.9 Foreign currency translation adjustments 0.1 — 0.1 Acquisition of naughtone 60.0 4.4 64.4 November 30, 2019 $ 363.9 $ 82.5 $ 446.4

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	6 Months Ended
	Nov. 30, 2019
Employee Benefit Plans [Abstract]
Schedule of Defined Benefit Plans Disclosures	The following table summarizes the components of net periodic benefit cost for the Company's International defined benefit pension plan for the three and six months ended : Three Months Ended Six Months Ended (In millions) November 30, 2019 December 1, 2018 November 30, 2019 December 1, 2018 Interest cost $ 0.6 $ 0.7 $ 1.2 $ 1.4 Expected return on plan assets (1.1 ) (1.1 ) (2.2 ) (2.1 ) Net amortization loss 0.9 0.7 1.7 1.3 Net periodic benefit cost $ 0.4 $ 0.3 $ 0.7 $ 0.6

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Nov. 30, 2019
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 November 30, 2019 December 1, 2018 November 30, 2019 December 1, 2018 Numerators : Numerator for both basic and diluted EPS, Net earnings attributable to Herman Miller, Inc. - in millions $ 78.6 $ 39.3 $ 126.8 $ 75.1 Denominators : Denominator for basic EPS, weighted-average common shares outstanding 59,061,731 59,133,700 58,985,366 59,212,370 Potentially dilutive shares resulting from stock plans 340,270 308,519 333,616 399,743 Denominator for diluted EPS 59,402,001 59,442,219 59,318,982 59,612,113 Antidilutive equity awards not included in weighted-average common shares - diluted 86 292,699 43 207,868

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	6 Months Ended
	Nov. 30, 2019
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 : Three Months Ended Six Months Ended (In millions) November 30, 2019 December 1, 2018 November 30, 2019 December 1, 2018 Stock-based compensation expense $ 2.8 $ 2.6 $ 5.4 $ 5.0 Related income tax effect 0.6 0.6 1.2 1.1

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
	Nov. 30, 2019
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) November 30, 2019 June 1, 2019 Liability for interest and penalties $ 0.8 $ 0.7 Liability for uncertain tax positions, current $ 2.1 $ 1.9

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Nov. 30, 2019
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) November 30, 2019 June 1, 2019 Carrying value $ 278.3 $ 285.0 Fair value $ 280.9 $ 287.8
Assets and Liabilities Measured at Fair Value and Recorded in Net Earnings	The following table sets forth financial assets and liabilities measured at fair value and recorded in net earnings and the respective pricing levels to which the fair value measurements are classified within the fair value hierarchy as of November 30, 2019 and June 1, 2019 . (In millions) November 30, 2019 June 1, 2019 Financial Assets NAV Quoted Prices with Other Observable Inputs (Level 2) Management Estimate (Level 3) NAV Quoted Prices with Management Estimate (Level 3) Cash equivalents: Money market funds $ 6.7 $ — $ — $ 69.5 $ — $ — Mutual funds - equity — 0.9 — — 0.9 — Deferred compensation plan — 14.2 — — 12.5 — Total $ 6.7 $ 15.1 $ — $ 69.5 $ 13.4 $ — Financial Liabilities Foreign currency forward contracts $ — $ — $ — $ — $ 1.4 $ — Total $ — $ — $ — $ — $ 1.4 $ —
Assets and Liabilities Measured at Fair Value and Recorded in Other Comprehensive Income	The following table sets forth financial assets and liabilities measured at fair value and recorded in other comprehensive income and the respective pricing levels to which the fair value measurements are classified within the fair value hierarchy as of November 30, 2019 and June 1, 2019 . (In millions) November 30, 2019 June 1, 2019 Financial Assets Quoted Prices with Other Observable Inputs (Level 2) Quoted Prices with Mutual funds - fixed income $ 8.1 $ 7.9 Interest rate swap agreement — 1.0 Total $ 8.1 $ 8.9 Financial Liabilities Interest rate swap agreement $ 8.3 $ 2.2 Total $ 8.3 $ 2.2
Unrealized Gain (Loss) on Investments	The following is a summary of the carrying and market values of the Company's fixed income mutual funds and equity mutual funds as of the respective dates: November 30, 2019 June 1, 2019 (In millions) Cost Unrealized Gain/(Loss) Market Value Cost Unrealized Market Mutual funds - fixed income $ 8.0 $ 0.1 $ 8.1 $ 7.9 $ — $ 7.9 Mutual funds - equity 0.8 0.1 0.9 0.8 0.1 0.9 Total $ 8.8 $ 0.2 $ 9.0 $ 8.7 $ 0.1 $ 8.8

Commitments and Contingencies (

Commitments and Contingencies (Tables)	6 Months Ended
	Nov. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Schedule of Product Warranty Liability	Three Months Ended Six Months Ended (In millions) November 30, 2019 December 1, 2018 November 30, 2019 December 1, 2018 Accrual Balance — beginning $ 53.3 $ 52.1 $ 53.1 $ 51.5 Accrual for product-related matters 6.3 5.1 11.6 10.7 Settlements and adjustments (5.0 ) (4.8 ) (10.1 ) (9.8 ) Accrual Balance — ending $ 54.6 $ 52.4 $ 54.6 $ 52.4

Debt (Tables)

Debt (Tables)	6 Months Ended
	Nov. 30, 2019
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Long-term debt as of November 30, 2019 and June 1, 2019 consisted of the following obligations: (In millions) November 30, 2019 June 1, 2019 Debt securities, due March 1, 2021 $ 50.0 $ 50.0 Syndicated revolving line of credit, due September 2021 225.0 225.0 Construction-type lease — 6.9 Supplier financing program 3.3 3.1 Total debt $ 278.3 $ 285.0 Less: Current debt (3.3 ) (3.1 ) Long-term debt $ 275.0 $ 281.9

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Loss (Tables)	6 Months Ended
	Nov. 30, 2019
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 November 30, 2019 and December 1, 2018 : (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 Loss Balance at June 1, 2019 $ (48.3 ) $ (45.0 ) $ — $ (0.9 ) $ (94.2 ) Other comprehensive income (loss) before reclassifications 4.4 — — (5.4 ) (1.0 ) Reclassification from accumulated other comprehensive loss - Other, net — 1.7 — 0.1 1.8 Tax benefit — (0.3 ) — — (0.3 ) Net reclassifications — 1.4 — 0.1 1.5 Net current period other comprehensive income (loss) 4.4 1.4 — (5.3 ) 0.5 Balance at November 30, 2019 $ (43.9 ) $ (43.6 ) $ — $ (6.2 ) $ (93.7 ) Balance at June 2, 2018 $ (34.1 ) $ (37.2 ) $ 0.1 $ 9.9 $ (61.3 ) Cumulative effect of accounting change — — (0.1 ) 1.5 1.4 Other comprehensive (loss) income before reclassifications (12.4 ) — (0.1 ) 0.5 (12.0 ) Reclassification from accumulated other comprehensive loss - Other, net — 1.3 — — 1.3 Tax benefit — (0.2 ) — — (0.2 ) Net reclassifications — 1.1 — — 1.1 Net current period other comprehensive (loss) income (12.4 ) 1.1 (0.1 ) 0.5 (10.9 ) Balance at December 1, 2018 $ (46.5 ) (36.1 ) $ (0.1 ) $ 11.9 $ (70.8 )

Operating Segments (Tables)

Operating Segments (Tables)	6 Months Ended
	Nov. 30, 2019	Dec. 01, 2018
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) November 30, 2019 December 1, 2018 November 30, 2019 December 1, 2018 Net Sales: North America Contract $ 450.6 $ 434.8 $ 909.3 $ 855.8 International Contract 118.2 118.5 232.0 234.0 Retail 105.4 99.3 203.9 187.5 Total $ 674.2 $ 652.6 $ 1,345.2 $ 1,277.3 Operating Earnings (Loss): North America Contract $ 62.5 $ 51.2 $ 125.4 $ 99.4 International Contract 12.8 13.8 25.9 24.3 Retail (0.9 ) 1.8 (4.9 ) 3.9 Corporate (12.0 ) (13.7 ) (23.8 ) (28.5 ) Total $ 62.4 $ 53.1 $ 122.6 $ 99.1	(In millions) November 30, 2019 June 1, 2019 Total Assets: North America Contract $ 851.9 $ 733.6 International Contract 399.8 356.8 Retail 440.3 310.0 Corporate 186.0 168.9 Total $ 1,878.0 $ 1,569.3

Restructuring Expense (Tables)

Restructuring Expense (Tables)	6 Months Ended
	Nov. 30, 2019
Restructuring and Related Activities [Abstract]
Restructuring Cost Reserve Rollforward	The following table provides an analysis of the changes in the restructuring costs reserve for the above plan for the six months ended November 30, 2019 : (In millions) Severance and Employee-Related Exit or Disposal Activities Total Beginning Balance $ 6.7 $ 1.0 $ 7.7 Restructuring Costs 1.7 — 1.7 Amounts Paid (7.0 ) (0.2 ) $ (7.2 ) Ending Balance $ 1.4 $ 0.8 $ 2.2 The following table provides an analysis of the changes in the International Contract segment restructuring costs reserve for the six months ended November 30, 2019 : (In millions) Severance and Employee-Related Exit or Disposal Activities Total Beginning Balance $ 0.1 $ 0.1 $ 0.2 Restructuring Costs — 0.4 0.4 Amounts Paid (0.1 ) (0.5 ) (0.6 ) Ending Balance $ — $ — $ —

Revenue from Contracts with C_3

Revenue from Contracts with Customers - Revenue Disaggregated By Contract Type (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Nov. 30, 2019	Dec. 01, 2018	Nov. 30, 2019	Dec. 01, 2018
Disaggregation of Revenue [Line Items]
Net sales	$ 674.2	$ 652.6	$ 1,345.2	$ 1,277.3
Single performance obligation | Product revenue
Disaggregation of Revenue [Line Items]
Net sales	572.7	539.4	1,138.9	1,074.6
Multiple performance obligations | Product revenue
Disaggregation of Revenue [Line Items]
Net sales	95.8	107.9	195.7	192.7
Multiple performance obligations | Service revenue
Disaggregation of Revenue [Line Items]
Net sales	2.9	3.2	5.2	5.9
Other
Disaggregation of Revenue [Line Items]
Net sales	$ 2.8	$ 2.1	$ 5.4	$ 4.1

Revenue from Contracts with C_4

Revenue from Contracts with Customers - Revenue Disaggregated By Product Type And Reportable Segment (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Nov. 30, 2019	Dec. 01, 2018	Nov. 30, 2019	Dec. 01, 2018
Disaggregation of Revenue [Line Items]
Net sales	$ 674.2	$ 652.6	$ 1,345.2	$ 1,277.3
North America Contract:
Disaggregation of Revenue [Line Items]
Net sales	450.6	434.8	909.3	855.8
North America Contract: | Systems
Disaggregation of Revenue [Line Items]
Net sales	145.3	145.3	292.6	291.4
North America Contract: | Seating
Disaggregation of Revenue [Line Items]
Net sales	129.7	126.9	259.9	252.5
North America Contract: | Freestanding and storage
Disaggregation of Revenue [Line Items]
Net sales	108.5	98	220.8	185.5
North America Contract: | Textiles
Disaggregation of Revenue [Line Items]
Net sales	29.8	29.5	76.3	58.3
North America Contract: | Other
Disaggregation of Revenue [Line Items]
Net sales	37.3	35.1	59.7	68.1
International Contract:
Disaggregation of Revenue [Line Items]
Net sales	118.2	118.5	232	234
International Contract: | Systems
Disaggregation of Revenue [Line Items]
Net sales	20.6	28.4	44.6	51.1
International Contract: | Seating
Disaggregation of Revenue [Line Items]
Net sales	67	62.1	128.3	130.8
International Contract: | Freestanding and storage
Disaggregation of Revenue [Line Items]
Net sales	13.8	13.9	28.5	24.3
International Contract: | Other
Disaggregation of Revenue [Line Items]
Net sales	16.8	14.1	30.6	27.8
Retail:
Disaggregation of Revenue [Line Items]
Net sales	105.4	99.3	203.9	187.5
Retail: | Seating
Disaggregation of Revenue [Line Items]
Net sales	68.4	58.1	129.1	111.8
Retail: | Freestanding and storage
Disaggregation of Revenue [Line Items]
Net sales	16.6	16.8	33.7	34
Retail: | Other
Disaggregation of Revenue [Line Items]
Net sales	$ 20.4	$ 24.4	$ 41.1	$ 41.7

Revenue from Contracts with C_5

Revenue from Contracts with Customers - Contract Assets and Contract Liabilities (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Nov. 30, 2019	Nov. 30, 2019
Revenue from Contract with Customer [Abstract]
Contract with Customer, Liability, Revenue Recognized	$ 22.2	$ 24.7

Leases Impact of Adoption (Deta

Leases Impact of Adoption (Details) - USD ($)	Nov. 30, 2019	Jun. 02, 2019	Jun. 01, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Right of use assets	$ 232,500,000		$ 0
Total operating lease liabilities	261,900,000
Retained earnings	$ 826,700,000		$ 712,700,000
Accounting Standards Update 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Right of use assets		$ 245,000,000
Total operating lease liabilities		275,000,000
Retained earnings		$ 0

Leases (Details)

Leases (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Nov. 30, 2019	Nov. 30, 2019	Jun. 01, 2019
Leases [Abstract]
Total lease costs	$ 15.5	$ 31
Operating lease costs	12.6	25.4
Short-term lease costs	0.7	1.2
Variable lease costs	2.2	4.4
Supply Arrangement Variable Lease Costs	23.8	45.7
2020	24.8	24.8
2021	47.6	47.6
2022	44	44
2023	39.6	39.6
2024	33.9	33.9
Thereafter	102	102
Total lease payments	291.9	291.9
Less interest	30	30
Present value of lease liabilities	261.9	261.9
Leases Not yet Commenced Future Payments	25.4	25.4
Lease liabilities, noncurrent	$ 198.1	$ 198.1	$ 0
2020			51.7
2021			46.8
2022			42.9
2023			39
2024			33.5
Thereafter			101.9
Total			$ 315.8
Weighted Average Remaining Lease Term	7 years	7 years
Weighted Average Discount Rate, Percent	3.10%	3.10%
Cash paid for amounts included in the measurement of lease liabilities	$ 13.3	$ 25.8
Right-of-use assets obtained in exchange for operating lease liabilities	$ 4	$ 8.6

Acquisitions (Details)

Acquisitions (Details) - USD ($) $ in Millions	Dec. 02, 2019	Oct. 25, 2019	Aug. 31, 2018	Jun. 07, 2018	Nov. 30, 2019	Dec. 01, 2018	Nov. 30, 2019	Dec. 01, 2018	Jun. 01, 2019
Business Acquisition [Line Items]
Payments to Acquire Intangible Assets							$ 0	$ 4.8
Contingent Equity Method Purchase							33.00%
Gain on consolidation of equity method investment					$ 30.5	$ 0	$ 30.5	$ 0
Indefinite-lived Intangible Assets Acquired							4.4
Goodwill					$ 363.9		$ 363.9		$ 303.8
MAARS
Business Acquisition [Line Items]
Percentage of voting interests acquired			48.20%
Purchase price			$ 6.1
HAY
Business Acquisition [Line Items]
Percentage of voting interests acquired				33.00%
Purchase price				$ 65.5
Payments to Acquire Intangible Assets				$ 4.8
HAY | Subsequent Event
Business Acquisition [Line Items]
Percentage of voting interests acquired	34.00%
Purchase price	$ 79
naughtone
Business Acquisition [Line Items]
Percentage of voting interests acquired		47.50%
Purchase price		$ 45.9
Cash		5.1
Working capital, net of cash and inventory step-up		1.3
Net property and equipment		0.8
Net assets acquired		7.2
naughtone Equity Method Investment		20.5
Finite and Indefinite-Lived Intangible Assets Aquired		36.4
naughtone | North America Contract
Business Acquisition [Line Items]
Goodwill		32.7
naughtone | International Contract
Business Acquisition [Line Items]
Goodwill		27.3
naughtone | Tradename
Business Acquisition [Line Items]
Indefinite-lived Intangible Assets Acquired		$ 4.4
naughtone | Inventory Step-up
Business Acquisition [Line Items]
Useful Life (years)		3 months 18 days
Fair Value		$ 0.2
naughtone | Backlog
Business Acquisition [Line Items]
Useful Life (years)		3 months 18 days
Fair Value		$ 0.8
naughtone | Customer Relationships [Member]
Business Acquisition [Line Items]
Useful Life (years)		10 years
Fair Value		$ 31

Inventories - Schedule of Inven

Inventories - Schedule of Inventory, Current (Details) - USD ($) $ in Millions	Nov. 30, 2019	Jun. 01, 2019
Inventories [Abstract]
Finished goods	$ 138.9	$ 139.1
Raw materials	45.5	45.1
Total	$ 184.4	$ 184.2

Goodwill and Indefinite-lived_3

Goodwill and Indefinite-lived Intangibles (Details) - USD ($) $ in Millions	6 Months Ended
	Nov. 30, 2019	Jun. 01, 2019
Goodwill [Roll Forward]
Goodwill, beginning	$ 303.8
Foreign currency translation adjustments	0.1
Acquisition of naughtone	60
Goodwill, ending	363.9
Indefinite-lived Intangible Assets [Roll Forward]
Indefinite-Lived Intangible Assets (Excluding Goodwill), beginning	78.1
Foreign currency translation adjustments	0
Acquisition of naughtone	4.4
Indefinite-Lived Intangible Assets (Excluding Goodwill), ending	82.5
Rollforward of Goodwill and Indefinite-lived Intangible Assets [Roll Forward]
Goodwill and indefinite-lived intangibles, beginning	381.9
Foreign currency translation adjustments	0.1
Acquisition of naughtone	64.4
Goodwill and indefinite-lived intangibles, ending	446.4
Goodwill [Line Items]
Goodwill	363.9	$ 303.8
Indefinite-lived intangibles	82.5	78.1
Design Within Reach | Trade Names
Indefinite-lived Intangible Assets [Roll Forward]
Indefinite-Lived Intangible Assets (Excluding Goodwill), beginning	55.1
Goodwill [Line Items]
Indefinite-lived intangibles	55.1	55.1
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure		63.2
Indefinite-lived Intangible Asset, Amount of Fair Value in Excess of Carrying Amount		$ 8.1
Indefinite-lived Intangible Asset, Percentage of Fair Value in Excess of Carrying Amount		14.60%
Retail
Goodwill [Roll Forward]
Goodwill, beginning	249.9
Goodwill [Line Items]
Goodwill	$ 249.9	$ 249.9
Goodwill, Fair Value Disclosure		282.6
Reporting Unit, Amount of Fair Value in Excess of Carrying Amount		$ 32.7
Reporting Unit, Percentage of Fair Value in Excess of Carrying Amount		13.00%

Employee Benefit Plans (Details

Employee Benefit Plans (Details) - Foreign Plan - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Nov. 30, 2019	Dec. 01, 2018	Nov. 30, 2019	Dec. 01, 2018
Defined Benefit Plan Disclosure
Interest cost	$ 0.6	$ 0.7	$ 1.2	$ 1.4
Expected return on plan assets	(1.1)	(1.1)	(2.2)	(2.1)
Net amortization loss	0.9	0.7	1.7	1.3
Net periodic benefit cost	$ 0.4	$ 0.3	$ 0.7	$ 0.6

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
	Nov. 30, 2019	Dec. 01, 2018	Nov. 30, 2019	Dec. 01, 2018
Earnings Per Share [Abstract]
Numerator for both basic and diluted EPS, Net earnings attributable to Herman Miller, Inc. - in millions	$ 78.6	$ 39.3	$ 126.8	$ 75.1
Denominator for basic EPS, weighted-average common shares outstanding	59,061,731	59,133,700	58,985,366	59,212,370
Potentially dilutive shares resulting from stock plans	340,270	308,519	333,616	399,743
Denominator for diluted EPS	59,402,001	59,442,219	59,318,982	59,612,113
Antidilutive equity awards not included in weighted-average common shares - diluted	86	292,699	43	207,868

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Nov. 30, 2019	Dec. 01, 2018	Nov. 30, 2019	Dec. 01, 2018
Stock-Based Compensation [Abstract]
Stock-based compensation expense	$ 2.8	$ 2.6	$ 5.4	$ 5
Related income tax effect	$ 0.6	$ 0.6	$ 1.2	$ 1.1

Income Taxes - Schedule of Unce

Income Taxes - Schedule of Uncertain Tax Positions (Details) - USD ($) $ in Millions	Nov. 30, 2019	Jun. 01, 2019
Income Tax Disclosure [Abstract]
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	$ 0.8	$ 0.7
Deferred Tax Liabilities, Other	$ 2.1	$ 1.9

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Nov. 30, 2019	Dec. 01, 2018	Nov. 30, 2019	Dec. 01, 2018
Income Tax Disclosure [Abstract]
Foreign Earnings Repatriated			$ 23
Deferred Tax Liabilities, Undistributed Foreign Earnings	$ 0.5		$ 0.5
Effective Income Tax Rate Reconciliation, Percent	14.30%	22.60%	16.90%	21.40%

Fair Value Measurements Fair Va

Fair Value Measurements Fair Value Measurements - Schedule of Long-term Debt (Details) - USD ($) $ in Millions	Nov. 30, 2019	Jun. 01, 2019
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Carrying value	$ 275	$ 281.9
Carrying value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Carrying value	278.3	285
Fair value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value	$ 280.9	$ 287.8

Fair Value Measurements - Fair

Fair Value Measurements - Fair Value Hierarchy (Details) - USD ($) $ in Millions	Nov. 30, 2019	Jun. 01, 2019
Mutual funds - equity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mutual funds - equity	$ 0.9	$ 0.9
Mutual funds - fixed income
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mutual funds - fixed income	8.1	7.9
NAV | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mutual funds - equity	0	0
Deferred compensation plan	0	0
Total	6.7	69.5
Foreign currency forward contracts	0	0
Total	0	0
Quoted Prices with Other Observable Inputs (Level 2) | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred compensation plan	14.2	12.5
Total	15.1	13.4
Total	0	1.4
Quoted Prices with Other Observable Inputs (Level 2) | Fair Value, Measurements, Recurring | Foreign currency forward contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign currency forward contracts	0	1.4
Quoted Prices with Other Observable Inputs (Level 2) | Fair Value, Measurements, Recurring | Other Noncurrent Assets | Interest rate swap agreement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swap agreement - asset	0	1
Quoted Prices with Other Observable Inputs (Level 2) | Fair Value, Measurements, Recurring | Other Assets
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mutual funds - fixed income	8.1	8.9
Quoted Prices with Other Observable Inputs (Level 2) | Fair Value, Measurements, Recurring | Other Liabilities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mutual funds - fixed income	8.3	2.2
Quoted Prices with Other Observable Inputs (Level 2) | Fair Value, Measurements, Recurring | Other Liabilities | Interest rate swap agreement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swap agreement - liability	8.3	2.2
Quoted Prices with Other Observable Inputs (Level 2) | Fair Value, Measurements, Recurring | Mutual funds - equity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mutual funds - equity	0.9	0.9
Quoted Prices with Other Observable Inputs (Level 2) | Fair Value, Measurements, Recurring | Mutual funds - fixed income
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mutual funds - fixed income	8.1	7.9
Management Estimate (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
Total	0	0
Management Estimate (Level 3) | Fair Value, Measurements, Recurring | Foreign currency forward contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign currency forward contracts	0	0
Management Estimate (Level 3) | Fair Value, Measurements, Recurring | Mutual funds - equity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mutual funds - equity	0	0
Money market funds | NAV | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	6.7	69.5
Money market funds | Quoted Prices with Other Observable Inputs (Level 2) | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	0	0
Money market funds | Management Estimate (Level 3) | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	$ 0	$ 0

Fair Value Measurements - Unrea

Fair Value Measurements - Unrealized Gain (Loss) on Investments (Details) - USD ($) $ in Millions	Nov. 30, 2019	Jun. 01, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total investments, cost	$ 8.8	$ 8.7
Total investments, unrealized gain/(loss)	0.2	0.1
Total investments, market value	9	8.8
Mutual funds - fixed income
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mutual funds - fixed income, cost	8	7.9
Mutual funds - fixed income, unrealized gain/(loss)	0.1	0
Mutual funds - fixed income, market value	8.1	7.9
Mutual funds - equity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mutual funds - equity, cost	0.8	0.8
Mutual funds - equity, unrealized gain/(loss)	0.1	0.1
Mutual funds - equity, market value	$ 0.9	$ 0.9

Fair Value Measurements Fair _2

Fair Value Measurements Fair Value Measurements (Details) - USD ($)	Jun. 12, 2017	Sep. 30, 2016	Nov. 30, 2019	Aug. 31, 2019	Dec. 01, 2018	Sep. 01, 2018	Nov. 30, 2019	Dec. 01, 2018	Nov. 28, 2020	Jun. 01, 2019
Derivative [Line Items]
Debt conversion rate		1.949%
Interest rate swaps			$ 3,400,000		$ 1,000,000		$ (5,300,000)	$ 500,000
Other Comprehensive Income (Loss), Net of Tax			17,800,000	$ (17,300,000)	(3,100,000)	$ (7,800,000)	500,000	(10,900,000)
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		$ 100,000		100,000	0
Redeemable Noncontrolling Interest, Equity, Carrying Amount			0				0			$ 20,600,000
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners										5.00%
Payments to Acquire Additional Interest in Subsidiaries							20,300,000	10,100,000
Herman Miller Consumer Holdings
Derivative [Line Items]
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests							20,400,000
Interest rate swap agreement
Derivative [Line Items]
Derivative Liability, Notional Amount	$ 75,000,000	$ 150,000,000
Debt conversion rate	2.387%
Other Liabilities | Fair Value, Inputs, Level 2 | Fair Value, Measurements, Recurring | Interest rate swap agreement
Derivative [Line Items]
Interest rate swap agreement - liability			$ 8,300,000				8,300,000			$ 2,200,000
Scenario, Forecast
Derivative [Line Items]
Derivative Instruments, Gain (Loss) Reclassification from Accumulated OCI to Income, Estimated Gross Amount to be Transferred									$ 900,000
Derivative Instruments, Gain (Loss) Reclassification from Accumulated OCI to Income, Estimated Net Amount to be Transferred									$ 700,000
Accumulated Net Gain (Loss) from Cash Flow Hedges Attributable to Parent [Member]
Derivative [Line Items]
Other Comprehensive Income (Loss), Net of Tax							$ (5,300,000)	$ 500,000

Commitments and Contingencies -

Commitments and Contingencies - Schedule of Product Warranty Liability (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Nov. 30, 2019	Dec. 01, 2018	Nov. 30, 2019	Dec. 01, 2018
Movement in Standard Product Warranty Accrual [Roll Forward]
Accrual Balance — beginning	$ 53.3	$ 52.1	$ 53.1	$ 51.5
Accrual for product-related matters	6.3	5.1	11.6	10.7
Settlements and adjustments	(5)	(4.8)	(10.1)	(9.8)
Accrual Balance — ending	$ 54.6	$ 52.4	$ 54.6	$ 52.4
Product Warranty Period			12 years

Commitments and Contingencies C

Commitments and Contingencies Commitments and Contingencies (Details) - USD ($) $ in Millions	6 Months Ended
	Nov. 30, 2019	Jun. 01, 2019
Performance Guarantee
Loss Contingencies [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	$ 3.9
Guarantor Obligations, Current Carrying Value	$ 0	$ 0
Performance Guarantee | Minimum
Loss Contingencies [Line Items]
Guarantor Obligations, Term	P1Y
Performance Guarantee | Maximum
Loss Contingencies [Line Items]
Guarantor Obligations, Term	P3Y
Financial Standby Letter of Credit
Loss Contingencies [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	$ 9.5
Guarantor Obligations, Current Carrying Value	$ 0	$ 0

Schedule of Long Term Debt (Det

Schedule of Long Term Debt (Details) - USD ($) $ in Millions	Nov. 30, 2019	Jun. 01, 2019
Debt Instrument [Line Items]
Long-term debt	$ 275	$ 281.9
Construction-Type Lease	0	6.9
Supplier financing program	3.3	3.1
Total debt	278.3	285
Short-term Debt	(3.3)	(3.1)
Syndicated revolving line of credit, due September 2021
Debt Instrument [Line Items]
Long-term debt	225	225
Debt securities, due March 1, 2021
Debt Instrument [Line Items]
Long-term debt	$ 50	$ 50

Debt (Details)

Debt (Details) - USD ($) $ in Millions	Nov. 30, 2019	Jun. 01, 2019
Line of Credit Facility [Line Items]
Long-term debt	$ 275	$ 281.9
Long-term Construction Loan, Noncurrent	0	6.9
Finance Leased Assets, Gross		6.9
Syndicated revolving line of credit, due September 2021
Line of Credit Facility [Line Items]
Revolving line of credit, maximum borrowing capacity	500	400
Revolving line of credit, allowed increase in borrowing capacity	250	200
Long-term debt	225	225
Line of Credit Facility, Remaining Borrowing Capacity	265.5	165
Letters of Credit Outstanding, Amount	$ 9.5	$ 10

Debt Adoption of ASC842 (Detail

Debt Adoption of ASC842 (Details) - USD ($)	Nov. 30, 2019	Jun. 02, 2019	Jun. 01, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Retained earnings	$ 826,700,000		$ 712,700,000
Accounting Standards Update 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Retained earnings		$ 0

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Loss (Details) - USD ($)	3 Months Ended				6 Months Ended
	Nov. 30, 2019	Aug. 31, 2019	Dec. 01, 2018	Sep. 01, 2018	Nov. 30, 2019	Dec. 01, 2018	Sep. 02, 2018	Jun. 03, 2018
Accumulated Other Comprehensive Income (Loss)
Balance at beginning of period	$ 745,300,000	$ 719,200,000	$ 673,200,000	$ 664,800,000	$ 719,200,000	$ 664,800,000
Cumulative effect of accounting change							$ 0	$ 1,900,000
Foreign currency translation adjustments	13,700,000		(4,500,000)		4,400,000	(12,400,000)
Other Comprehensive Income (Loss), Securities, Available-for-Sale, Unrealized Holding Gain (Loss) Arising During Period, after Tax	0		0		0	(100,000)
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax	3,400,000		1,000,000		(5,300,000)	500,000
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, before Tax	0		100,000		100,000	0
Net current period other comprehensive income	17,800,000	(17,300,000)	(3,100,000)	(7,800,000)	500,000	(10,900,000)
Balance at end of period	844,600,000	745,300,000	685,400,000	673,200,000	844,600,000	685,400,000
Cumulative Translation Adjustments
Accumulated Other Comprehensive Income (Loss)
Balance at beginning of period		(48,300,000)		(34,100,000)	(48,300,000)	(34,100,000)
Reclassification from accumulated other comprehensive loss - Other, net					0	0
Tax benefit					0	0
Net reclassifications					0	0
Net current period other comprehensive income					4,400,000	(12,400,000)
Balance at end of period	(43,900,000)		(46,500,000)		(43,900,000)	(46,500,000)
Pension and Other Post-retirement Benefit Plans
Accumulated Other Comprehensive Income (Loss)
Balance at beginning of period		(45,000,000)		(37,200,000)	(45,000,000)	(37,200,000)
Other comprehensive loss before reclassifications					0	0
Reclassification from accumulated other comprehensive loss - Other, net					1,700,000	1,300,000
Tax benefit					(300,000)	(200,000)
Net reclassifications					1,400,000	1,100,000
Net current period other comprehensive income					1,400,000	1,100,000
Balance at end of period	(43,600,000)		(36,100,000)		(43,600,000)	(36,100,000)
Unrealized Gains on Available-for-sale Securities
Accumulated Other Comprehensive Income (Loss)
Balance at beginning of period		0		100,000	0	100,000
Cumulative effect of accounting change								(100,000)
Reclassification from accumulated other comprehensive loss - Other, net					0	0
Tax benefit					0	0
Net reclassifications					0	0
Net current period other comprehensive income					0	(100,000)
Balance at end of period	0		(100,000)		0	(100,000)
Interest Rate Swap Agreement
Accumulated Other Comprehensive Income (Loss)
Balance at beginning of period		(900,000)		9,900,000	(900,000)	9,900,000
Cumulative effect of accounting change							1,500,000
Other comprehensive loss before reclassifications					(5,400,000)
Reclassification from accumulated other comprehensive loss - Other, net						0
Tax benefit					0	0
Net reclassifications					100,000	0
Net current period other comprehensive income					(5,300,000)	500,000
Balance at end of period	(6,200,000)		11,900,000		(6,200,000)	11,900,000
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Income (Loss)
Balance at beginning of period	(111,500,000)	(94,200,000)	(69,200,000)	(61,300,000)	(94,200,000)	(61,300,000)
Cumulative effect of accounting change			1,400,000			1,400,000	$ 1,500,000	$ (100,000)
Other comprehensive loss before reclassifications					(1,000,000)	(12,000,000)
Reclassification from accumulated other comprehensive loss - Other, net					1,800,000	1,300,000
Tax benefit					(300,000)	(200,000)
Net reclassifications					1,500,000	1,100,000
Net current period other comprehensive income	17,800,000	(17,300,000)	(3,100,000)	(7,800,000)	500,000	(10,900,000)
Balance at end of period	$ (93,700,000)	$ (111,500,000)	$ (70,800,000)	$ (69,200,000)	$ (93,700,000)	$ (70,800,000)

Operating Segments (Details)

Operating Segments (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Nov. 30, 2019	Dec. 01, 2018	Nov. 30, 2019	Dec. 01, 2018	Jun. 01, 2019
Segment Reporting Information
Net sales	$ 674.2	$ 652.6	$ 1,345.2	$ 1,277.3
Operating Earnings (Loss):	62.4	53.1	122.6	99.1
Total Assets	1,878		1,878		$ 1,569.3
North America Contract
Segment Reporting Information
Net sales	450.6	434.8	909.3	855.8
Operating Earnings (Loss):	62.5	51.2	125.4	99.4
Total Assets	851.9		851.9		733.6
International Contract
Segment Reporting Information
Net sales	118.2	118.5	232	234
Operating Earnings (Loss):	12.8	13.8	25.9	24.3
Total Assets	399.8		399.8		356.8
Retail
Segment Reporting Information
Net sales	105.4	99.3	203.9	187.5
Operating Earnings (Loss):	(0.9)	1.8	(4.9)	3.9
Total Assets	440.3		440.3		310
Corporate
Segment Reporting Information
Operating Earnings (Loss):	(12)	$ (13.7)	(23.8)	$ (28.5)
Total Assets	$ 186		$ 186		$ 168.9

Restructuring Expense (Details)

Restructuring Expense (Details) - USD ($)	3 Months Ended	6 Months Ended		12 Months Ended
	Nov. 30, 2019	Nov. 30, 2019	Dec. 01, 2018	Jun. 01, 2019
Restructuring Cost and Reserve [Line Items]
Restructuring Costs		$ 6,100,000	$ 1,400,000
Restructuring Reserve [Roll Forward]
Restructuring Costs		6,100,000	$ 1,400,000
International Contract
Restructuring Cost and Reserve [Line Items]
Restructuring Costs		400,000		$ 2,500,000
Restructuring and Related Cost, Cost Incurred to Date	$ 6,800,000	6,800,000
Restructuring and Related Cost, Expected Cost Remaining	0	0
Restructuring Reserve [Roll Forward]
Beginning Balance		200,000
Restructuring Costs		400,000		2,500,000
Amounts Paid		(600,000)
Ending Balance	0	0		200,000
Assets Held-for-sale, Long Lived, Fair Value Disclosure	4,300,000	4,300,000
International Contract | UNITED KINGDOM
Restructuring Reserve [Roll Forward]
Charges Against Assets				(800,000)
International Contract | CHINA
Restructuring Cost and Reserve [Line Items]
Restructuring Costs				1,400,000
Restructuring Reserve [Roll Forward]
Restructuring Costs				1,400,000
International Contract | Severance and Employee-Related
Restructuring Cost and Reserve [Line Items]
Restructuring Costs		0
Restructuring Reserve [Roll Forward]
Beginning Balance		100,000
Restructuring Costs		0
Amounts Paid		(100,000)
Ending Balance	0	0		100,000
International Contract | Exit or Disposal Activities
Restructuring Cost and Reserve [Line Items]
Effect on Future Earnings, Amount		3,000,000
Restructuring Costs	200,000	400,000
Restructuring Reserve [Roll Forward]
Beginning Balance		100,000
Restructuring Costs	200,000	400,000
Amounts Paid		(500,000)
Ending Balance	0	0		100,000
Profit Improvement Plan | North America Contract
Restructuring Cost and Reserve [Line Items]
Effect on Future Earnings, Amount		10,000,000
Restructuring Costs	100,000	1,700,000
Restructuring and Related Cost, Cost Incurred to Date	9,400,000	9,400,000
Restructuring and Related Cost, Expected Cost Remaining	0	0
Restructuring Reserve [Roll Forward]
Beginning Balance		7,700,000
Restructuring Costs	100,000	1,700,000
Amounts Paid		(7,200,000)
Ending Balance	2,200,000	2,200,000		7,700,000
Profit Improvement Plan | North America Contract | Severance and Employee-Related
Restructuring Reserve [Roll Forward]
Beginning Balance		6,700,000
Amounts Paid		(7,000,000)
Ending Balance	1,400,000	1,400,000		6,700,000
Profit Improvement Plan | North America Contract | Exit or Disposal Activities
Restructuring Cost and Reserve [Line Items]
Restructuring Costs		0
Restructuring Reserve [Roll Forward]
Beginning Balance		1,000,000
Restructuring Costs		0
Amounts Paid		(200,000)
Ending Balance	800,000	800,000		$ 1,000,000
Nemschoff Plan | North America Contract
Restructuring Cost and Reserve [Line Items]
Restructuring Costs	2,600,000
Restructuring Reserve [Roll Forward]
Restructuring Costs	2,600,000
Restructuring and Related Cost, Expected Cost	4,300,000	4,300,000
Restructuring and Related Cost, Expected Cost, Current Year	3,800,000	$ 3,800,000
North American Sales and Global Product Teams Plan [Member] | North America Contract
Restructuring Cost and Reserve [Line Items]
Restructuring Costs	1,400,000
Restructuring Reserve [Roll Forward]
Restructuring Costs	1,400,000
Amounts Paid	$ 200,000

Variable Interest Entities (Det

Variable Interest Entities (Details) - USD ($) $ in Millions	Nov. 30, 2019	Jun. 01, 2019
Variable Interest Entity, Not Primary Beneficiary, Aggregated Disclosure [Member] | Other Noncurrent Assets
Variable Interest Entity [Line Items]
Accounts and Notes Receivable, Net	$ 1.5	$ 1.6

Uncategorized Items - hmi10q113

Label	Element	Value
Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ (1,500,000)
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	2,000,000
Parent [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	0
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ 1,900,000