Document Entity Information - USD ($)	12 Months Ended
Document Entity Information - USD ($)	Jun. 03, 2017	Jul. 27, 2017	Dec. 03, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	MILLER HERMAN INC
Entity Central Index Key	0000066382
Document Type	10-K
Document Period End Date	Jun. 03, 2017
Amendment Flag	false
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--06-03
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float			$ 1,932,194,648
Entity Common Stock, Shares Outstanding		59,848,326

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	12 Months Ended
	Jun. 03, 2017	May 28, 2016	May 30, 2015
Statement of Comprehensive Income [Abstract]
Net sales	$ 2,278.2	$ 2,264.9	$ 2,142.2
Cost of sales	1,414.0	1,390.7	1,350.8
Gross margin	864.2	874.2	791.4
Operating expenses:
Selling, general and administrative	587.8	585.6	543.9
Restructuring and impairment expenses	12.5	0.0	12.7
Design and research	73.1	77.1	71.4
Total operating expenses	673.4	662.7	628.0
Operating earnings	190.8	211.5	163.4
Other expenses (income):
Interest expense	15.2	15.4	17.5
Interest and other investment income	(2.2)	(0.8)	(0.6)
Other, net	0.2	0.3	1.3
Net other expenses	13.2	14.9	18.2
Earnings before income taxes	177.6	196.6	145.2
Income tax expense	55.1	59.5	47.2
Equity earnings from nonconsolidated affiliates, net of tax	1.6	0.4	0.1
Net earnings	124.1	137.5	98.1
Net earnings attributable to noncontrolling interests	0.2	0.8	0.6
Net earnings attributable to Herman Miller, Inc.	$ 123.9	$ 136.7	$ 97.5
Earnings per share — basic	$ 2.07	$ 2.28	$ 1.64
Earnings per share — diluted	$ 2.05	$ 2.26	$ 1.62
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	$ (7.2)	$ (8.8)	$ (9.7)
Pension and post-retirement liability adjustments	(12.7)	0.5	(8.6)
Unrealized gains on interest rate swap agreement	2.1	0.0	0.0
Unrealized holding gain on available for sale securities	0.1	0.0	0.0
Total other comprehensive loss	(17.7)	(8.3)	(18.3)
Comprehensive income	106.4	129.2	79.8
Comprehensive income attributable to noncontrolling interests	0.2	0.8	0.6
Comprehensive income attributable to Herman Miller, Inc.	$ 106.2	$ 128.4	$ 79.2

Consolidated Balance Sheets - USD ($) $ in Millions	Jun. 03, 2017	May 28, 2016
Current Assets:
Cash and cash equivalents	$ 96.2	$ 84.9
Marketable securities	8.6	7.5
Accounts and notes receivable, less allowances of $3.3 in 2017 and $4.3 in 2016	186.6	211.0
Inventories, net	152.4	128.2
Prepaid taxes	17.7	20.4
Other	30.4	28.5
Total Current Assets	491.9	480.5
Property and Equipment:
Land and improvements	24.0	24.1
Buildings and improvements	229.0	205.7
Machinery and equipment	662.4	645.3
Construction in progress	53.3	53.9
Gross Property and Equipment	968.7	929.0
Less: Accumulated depreciation	(654.1)	(648.9)
Net Property and Equipment	314.6	280.1
Goodwill	304.5	305.3
Indefinite-lived intangibles	78.1	85.2
Other amortizable intangibles, net	45.4	50.8
Other assets	71.8	33.3
Total Assets	1,306.3	1,235.2
Current Liabilities:
Accounts payable	148.4	165.6
Accrued compensation and benefits	79.7	85.2
Accrued warranty	47.7	43.9
Unearned revenue	33.2	35.4
Other accrued liabilities	76.7	59.9
Total Current Liabilities	385.7	390.0
Long-term debt	199.9	221.9
Pension and post-retirement benefits	38.5	25.8
Other liabilities	69.9	45.8
Total Liabilities	694.0	683.5
Redeemable noncontrolling interests	24.6	27.0
Stockholders' Equity:
Preferred stock, no par value (10,000,000 shares authorized, none issued)	0.0	0.0
Common stock, $0.20 par value (240,000,000 shares authorized, 59,715,824 and 59,868,276 shares issued and outstanding in 2017 and 2016, respectively)	11.9	12.0
Additional paid-in capital	139.3	142.7
Retained earnings	519.5	435.3
Accumulated other comprehensive loss	(82.2)	(64.5)
Key executive deferred compensation	(1.0)	(1.1)
Herman Miller, Inc. Stockholders' Equity	587.5	524.4
Noncontrolling interests	0.2	0.3
Total Stockholders' Equity	587.7	524.7
Total Liabilities, Redeemable Noncontrolling Interests and Stockholders' Equity	$ 1,306.3	$ 1,235.2

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Millions	Jun. 03, 2017	May 28, 2016
Statement of Financial Position [Abstract]
Allowance for Doubtful Accounts Receivable, Current	$ 3.3	$ 4.3
Preferred Stock, No Par Value	$ 0	$ 0
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Shares Issued	0	0
Common Stock, Par or Stated Value Per Share	$ 0.20	$ 0.20
Common Stock, Shares Authorized	240,000,000	240,000,000
Common Stock, Shares, Outstanding	59,715,824	59,868,276

Consolidated Statement of Stockholders' Equity - USD ($) $ in Millions	Total	Preferred Stock	Common Stock	Additional Paid-In Capital	Retained Earnings	Accumulated Other Comprehensive Loss	Key Executive Deferred Compensation	Herman Miller, Inc. Stockholders' Equity	Noncontrolling Interest	Restricted Stock Units Additional Paid-In Capital
Balance at beginning of year at May. 31, 2014			$ 11.9	$ 122.4	$ 269.6	$ (37.9)	$ (1.7)		$ 0.0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Repurchase and retirement of common stock	$ 0.0			3.7
Restricted stock units released			0.0	5.7
Employee stock purchase plan issuances				1.6
Stock-based compensation expense				8.6
Excess tax benefit for stock-based compensation				0.4
Restricted stock units released										$ 0.2
Deferred compensation plan				(0.5)			0.5
Directors' fees				0.4
Net earnings attributable to Herman Miller, Inc.	97.5				97.5
Dividends declared on common stock (per share - 2017: $0.68; 2016: $0.59; 2015: $0.56)					(33.6)
Redemption value adjustment					(3.3)
Other comprehensive loss	(18.3)					(18.3)
Initial origination of noncontrolling interests									6.0
Net income attributable to noncontrolling interests									0.1
Deconsolidation of entity with noncontrolling interests									0.0
Stock-based compensation expense									0.2
Purchase of noncontrolling interests	(5.8)								(5.8)
Balance at end of year at May. 30, 2015	420.3	$ 0.0	11.9	135.1	330.2	(56.2)	(1.2)	$ 419.8	0.5
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Repurchase and retirement of common stock			0.0	14.1
Restricted stock units released			0.1	6.6
Employee stock purchase plan issuances				1.7
Stock-based compensation expense				11.9
Excess tax benefit for stock-based compensation				0.8
Restricted stock units released										0.2
Deferred compensation plan				(0.1)			0.1
Directors' fees				0.6
Net earnings attributable to Herman Miller, Inc.	136.7				136.7
Dividends declared on common stock (per share - 2017: $0.68; 2016: $0.59; 2015: $0.56)					(35.6)
Redemption value adjustment	(4.0)				4.0
Other comprehensive loss	(8.3)					(8.3)
Initial origination of noncontrolling interests									0.0
Net income attributable to noncontrolling interests									0.3
Deconsolidation of entity with noncontrolling interests									(0.5)
Stock-based compensation expense									0.0
Purchase of noncontrolling interests	0.0								0.0
Balance at end of year at May. 28, 2016	524.7	0.0	12.0	142.7	435.3	(64.5)	(1.1)		0.3
Stockholders' Equity Attributable to Parent	524.4
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Repurchase and retirement of common stock			(0.1)	23.7
Restricted stock units released			0.0	9.4
Employee stock purchase plan issuances				1.9
Stock-based compensation expense				9.1
Excess tax benefit for stock-based compensation				(0.6)
Restricted stock units released										$ 0.3
Deferred compensation plan				(0.1)			0.1
Directors' fees				0.3
Net earnings attributable to Herman Miller, Inc.	123.9				123.9
Dividends declared on common stock (per share - 2017: $0.68; 2016: $0.59; 2015: $0.56)					(40.9)
Redemption value adjustment	(1.2)				1.2
Other comprehensive loss	(17.7)					(17.7)
Initial origination of noncontrolling interests									0.0
Net income attributable to noncontrolling interests									0.0
Deconsolidation of entity with noncontrolling interests									0.0
Stock-based compensation expense									(0.1)
Purchase of noncontrolling interests	(1.5)								0.0
Balance at end of year at Jun. 03, 2017	587.7	$ 0.0	$ 11.9	$ 139.3	$ 519.5	$ (82.2)	$ (1.0)		$ 0.2
Stockholders' Equity Attributable to Parent	$ 587.5

Consolidated Statement of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Jun. 03, 2017	May 28, 2016	May 30, 2015
Cash Flows from Operating Activities:
Net earnings	$ 124.1	$ 137.5	$ 98.1
Depreciation expense	52.9	47.0	44.2
Amortization expense	6.0	6.0	5.6
Provision for losses on accounts receivable and notes receivable	0.0	2.2	1.8
Earnings from nonconsolidated affiliates net of dividends received	(1.5)	0.0	0.3
Gain on sales of property and dealers	0.0	5.8	0.0
Deferred Income Taxes and Tax Credits	14.8	10.4	(8.8)
Deferred income tax expense (benefit)	13.0	10.4	(8.8)
Pension expense	0.5	1.4	0.8
Restructuring and impairment expenses	12.5	0.0	12.7
Stock-based compensation	8.7	11.9	10.0
Excess tax benefits from stock-based compensation	(0.5)	(1.4)	(0.7)
Other changes in long-term liabilities	6.2	6.7	(1.2)
Accounts receivable	17.3	(30.5)	7.8
Inventories	(29.9)	(6.0)	(9.0)
Prepaid expenses and other	(0.5)	(11.7)	(2.5)
Accounts payable	(11.2)	8.7	1.1
Accrued liabilities	0.8	33.5	6.1
Other	1.9	0.5	1.4
Net Cash Provided by Operating Activities	202.1	210.4	167.7
Cash Flows from Investing Activities:
Net receipts from notes receivable	2.4	0.2	0.9
Marketable securities purchases	(2.0)	(7.8)	0.0
Marketable securities sales	0.9	6.1	5.3
Capital expenditures	(87.3)	(85.1)	(63.6)
Proceeds from sales of property and dealers	0.0	10.7	0.6
Payments of loans on cash surrender value of life insurance	(15.3)	0.0	0.0
Acquisitions, net of cash received	0.0	(3.6)	(154.0)
Equity investment in non-controlled entities	(13.1)	0.0	0.0
Other, net	(1.9)	(1.3)	(2.8)
Net Cash Used for Investing Activities	(116.3)	(80.8)	(213.6)
Cash Flows from Financing Activities:
Repayments of Long-term Debt	0.0	0.0	50.0
Proceeds from credit facility	794.4	800.8	796.7
Repayments of credit facility	(816.4)	(868.8)	(706.7)
Dividends paid	(39.4)	(34.9)	(33.3)
Common stock issued	11.7	9.2	7.8
Common stock repurchased and retired	(23.7)	(14.1)	(3.7)
Excess tax benefits from stock-based compensation	0.5	1.4	0.7
Payment of contingent consideration obligation	(2.0)	0.0	0.0
Purchase of noncontrolling interests	(1.5)	0.0	(5.8)
Other, net	1.8	(0.1)	1.1
Net Cash Provided by (Used for) Financing Activities	(74.6)	(106.5)	6.8
Effect of exchange rate changes on cash and cash equivalents	0.1	(1.9)	1.3
Net Increase (Decrease) in Cash and Cash Equivalents	11.3	21.2	(37.8)
Cash and cash equivalents, Beginning of Year	84.9	63.7	101.5
Cash and Cash Equivalents, End of Year	96.2	84.9	63.7
Other Cash Flow Information
Interest paid	13.4	13.4	16.9
Income taxes paid, net of cash received	$ 35.6	$ 57.6	$ 48.5

Significant Accounting and Reporting Policies

12 Months Ended

Jun. 03, 2017

Accounting Policies [Abstract]

Significant Accounting Policies

Significant Accounting and Reporting Policies

The following is a summary of significant accounting and reporting policies not reflected elsewhere in the accompanying financial statements.

Principles of Consolidation

The Consolidated Financial Statements include the accounts of Herman Miller, Inc. and its majority-owned domestic and foreign subsidiaries. The consolidated entities are collectively referred to as “the company.” All intercompany accounts and transactions have been eliminated in the Consolidated Financial Statements. Nonconsolidated affiliates (20-50 percent owned companies) are accounted for using the equity method.

Description of Business

The company researches, designs, manufactures, sells, and distributes interior furnishings, for use in various environments including office, healthcare, educational, and residential settings, and provides related services that support companies all over the world. The company's products are sold primarily through independent contract office furniture dealers as well as the following channels: owned contract office furniture dealers, direct customer sales, independent retailers, owned retail studios, direct-mail catalogs and the company's e-commerce platforms.

Fiscal Year

The company's fiscal year ends on the Saturday closest to May 31. The fiscal year ended June 3, 2017 contained 53 weeks, while the fiscal years ended May 28, 2016, and May 30, 2015 each contained 52 weeks.

Foreign Currency Translation

The functional currency for most of the foreign subsidiaries is their local currency. The cumulative effects of translating the balance sheet accounts from the functional currency into the United States dollar using fiscal year-end exchange rates and translating revenue and expense accounts using average exchange rates for the period is reflected as a component of Accumulated other comprehensive loss in the Consolidated Balance Sheets.

The financial statement impact of gains and losses resulting from remeasuring foreign currency transactions into the appropriate functional currency resulted in a net loss of $0.7 million, $0.7 million and $2.1 million for the fiscal years ended June 3, 2017, May 28, 2016, and May 30, 2015, respectively. These amounts are included in “Other, net” in the Consolidated Statements of Comprehensive Income.

Cash Equivalents

The company holds cash equivalents as part of its cash management function. Cash equivalents include money market funds and time deposit investments with original maturities of less than three months. The carrying value of cash equivalents, which approximates fair value, totaled $33.6 million and $7.5 million as of June 3, 2017 and May 28, 2016, respectively. All cash equivalents are high-credit quality financial instruments, and the amount of credit exposure to any one financial institution or instrument is limited.

Marketable Securities

The company maintains a portfolio of marketable securities primarily comprised of mutual funds. These investments are held by the company's wholly owned insurance captive and are considered “available-for-sale” securities. Accordingly, they have been recorded at fair value based on quoted market prices, with the resulting net unrealized holding gains or losses reflected net of tax as a component of “Accumulated other comprehensive loss” in the Consolidated Balance Sheets.

All marketable security transactions are recognized on the trade date. Realized gains and losses on disposal of available-for-sale investments are included in “Interest and other investment income” in the Consolidated Statements of Comprehensive Income. See Note 11 of the Consolidated Financial Statements for additional disclosures of marketable securities.

Accounts Receivable Allowances

Reserves for uncollectible accounts receivable balances are based on known customer exposures, historical credit experience and the specific identification of other potentially uncollectible accounts. Balances are written off against the reserve once the company determines the probability of collection to be remote. The company generally does not require collateral or other security on trade accounts receivable.

Concentrations of Credit Risk

Our trade receivables are primarily due from independent dealers who, in turn, carry receivables from their customers. We monitor and manage the credit risk associated with individual dealers and direct customers where applicable. Dealers are responsible for assessing and assuming credit risk of their customers and may require their customers to provide deposits, letters of credit or other credit enhancement measures. Some sales contracts are structured such that the customer payment or obligation is direct to us. In those cases, we may assume the credit risk. Whether from dealers or customers, our trade credit exposures are not concentrated with any particular entity.

Inventories

Inventories are valued at the lower of cost or market and include material, labor and overhead. Inventory cost is determined using the last-in, first-out (LIFO) method at manufacturing facilities in Michigan, whereas inventories of the company's other locations are valued using the first-in, first-out (FIFO) method. The company establishes reserves for excess and obsolete inventory based on prevailing circumstances and judgment for consideration of current events, such as economic conditions, that may affect inventory. The reserve required to record inventory at lower of cost or market may be adjusted in response to changing conditions. Further information on the company's recorded inventory balances can be found in Note 3 of the Consolidated Financial Statements.

Goodwill and Indefinite-lived Intangible Assets

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. When testing goodwill for impairment, the company may first assess qualitative factors. If an initial qualitative assessment identifies that it is more likely than not that the carrying value of a reporting unit exceeds its estimated fair value, additional quantitative testing is performed. The company may also elect to skip the qualitative testing and proceed directly to the quantitative testing. If the quantitative testing indicates that goodwill is impaired, the carrying value of goodwill is written down to fair value.

To estimate the fair value of each reporting unit, the company utilizes a weighting of the income method and the market method. The income method is based on a discounted future cash flow approach that uses a number of estimates, including revenue based on assumed growth rates, estimated costs and discount rates based on the reporting unit's weighted average cost of capital. Growth rates for each reporting unit are determined based on internal estimates, historical data and external sources. The growth estimates are also used in planning for our long-term and short-term business planning and forecasting. We test the reasonableness of the inputs and outcomes of our discounted cash flow analysis against comparable market data. The market method is based on financial multiples of companies comparable to each reporting unit and applies a control premium. The carrying value of each reporting unit represents the assignment of various assets and liabilities, excluding corporate assets and liabilities, such as cash, investments and debt.

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 company utilizes the relief from royalty methodology to test for impairment. The primary assumptions for the relief from royalty method include revenue forecasts, earnings forecasts, royalty rates and discount rates. The company measures and records an impairment loss for the excess of the carrying value of the asset over its fair value. The company's indefinite-lived intangible assets consist of certain trade names valued at approximately $78.1 million and $85.2 million as of the end of fiscal 2017 and fiscal 2016, respectively. These assets have indefinite useful lives.

The company recognized asset impairment expense totaling $7.1 million associated with the Nemschoff trade name for the fiscal year 2017, which was recorded within the North American Furniture Solutions operating segment. As of the end of fiscal 2017, the carrying value of the Nemschoff trade name was zero. The company recognized asset impairment expense totaling $10.8 million associated with the POSH trade name for the fiscal year 2015, which was recorded within the Corporate category within segment reporting. The POSH trade name asset is included within the ELA Furniture Solutions segment and as of the end of fiscal 2015, the carrying value was zero. These impairment expenses are recorded in the Restructuring and impairment expenses line item within the Consolidated Statements of Comprehensive Income. The trade name assets represent level 3 fair value measurements and these assets are recorded at fair value only when an impairment charge is recognized.

Goodwill and other indefinite-lived assets included in the Consolidated Balance Sheets consist of the following:



(In millions)	Goodwill			Indefinite-lived Intangible Assets			Total Goodwill and Indefinite-lived Intangible Assets
Balance, May 30, 2015	$	303.1		$	85.2		$	388.3
Foreign currency translation adjustments	(0.4		)	—			(0.4		)
Acquisition of George Nelson Bubble Lamp product line	3.2			—			3.2
Sale of owned dealer	(0.6		)	—			(0.6		)
Balance, May 28, 2016	$	305.3		$	85.2		$	390.5
Foreign currency translation adjustments	(0.7		)	—			(0.7		)
Sale of owned dealer	(0.1		)	—			(0.1		)
Impairment charges	—			(7.1		)	(7.1		)
Balance, June 03, 2017	$	304.5		$	78.1		$	382.6

Goodwill stemming from the acquisition of the George Nelson Bubble Lamp Product Line in fiscal 2016 is included within the Consumer reportable segment.

Property, Equipment and Depreciation

Property and equipment are stated at cost. The cost is depreciated over the estimated useful lives of the assets using the straight-line method. Estimated useful lives range from 3 to 10 years for machinery and equipment and do not exceed 40 years for buildings. Leasehold improvements are depreciated over the lesser of the lease term or the useful life of the asset. We capitalize certain costs incurred in connection with the development, testing, and installation of software for internal use. Software for internal use is included in property and equipment and is depreciated over an estimated useful life not exceeding 5 years. Depreciation and amortization expense is included in the Consolidated Statements of Comprehensive Income in the Cost of sales, Selling, general and administrative, and Design and research line items.

As of the end of fiscal 2017, outstanding commitments for future capital purchases approximated $16.3 million.

Other Long-Lived Assets

The company reviews other long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or an asset group may not be recoverable. Each impairment test is based on a comparison of the carrying amount of the asset or asset group to the future undiscounted net cash flows expected to be generated by the asset or asset group, or in some cases, by prices for similar assets. If such assets are considered to be impaired, the impairment amount to be recognized is the amount by which the carrying value of the assets exceeds their fair value.

During the third quarter of fiscal 2015, the company entered into an agreement to sell property in Ningbo, China upon which the company had previously intended to construct a new manufacturing and distribution facility. In the fiscal year preceding this agreement, the property had been written down to its fair value. Subsequent to the end of fiscal 2015, the company completed the sale of the Ningbo property for cash consideration of approximately $4.2 million. The cash consideration received approximated the carrying value of the property.

Amortizable intangible assets within Other amortizable intangibles, net in the Consolidated Balance Sheets consist primarily of patents, trademarks and customer relationships. The customer relationships intangible asset is comprised of relationships with customers, specifiers, networks, dealers and distributors. Refer to the following table for the combined gross carrying value and accumulated amortization for these amortizable intangibles.



	June 3, 2017
(In millions)	Patent and Trademarks		Customer Relationships		Other		Total
Gross carrying value	$	20.5	$	55.3	$	7.5	$	83.3
Accumulated amortization	13.3		19.7		4.9		37.9
Net	$	7.2	$	35.6	$	2.6	$	45.4

	May 28, 2016
	Patent and Trademarks		Customer Relationships		Other		Total
Gross carrying value	$	19.8	$	55.7	$	7.5	$	83.0
Accumulated amortization	12.3		15.9		4.0		32.2
Net	$	7.5	$	39.8	$	3.5	$	50.8

The company amortizes these assets over their remaining useful lives using the straight-line method over periods ranging from 5 years to 20 years, or on an accelerated basis, to reflect the expected realization of the economic benefits. It is estimated that the weighted-average remaining useful life of patents and trademarks is approximately 6 years and the weighted-average remaining useful life of customer relationships is 9 years.

Estimated amortization expense on existing amortizable intangible assets as of June 3, 2017, for each of the succeeding five fiscal years, is as follows:



(In millions)
2018	$	6.3
2019	$	5.8
2020	$	5.7
2021	$	5.7
2022	$	5.6

Self-Insurance

The company is partially self-insured for general liability, workers' compensation and certain employee health and dental benefits under insurance arrangements that provide for third-party coverage of claims exceeding the company's loss retention levels. The company's health benefit retention levels do not include an aggregate stop loss policy. The company's retention levels designated within significant insurance arrangements as of June 3, 2017, are as follows:



(In millions)	Retention Level (per occurrence)
General liability and auto liability/physical damage	$	1.00
Workers' compensation and property	$	0.75

The company accrues for its self-insurance arrangements based on actuarially-determined liabilities, which are recorded in “Other liabilities” in the Consolidated Balance Sheets. The value of the liability as of June 3, 2017 and May 28, 2016 was $10.5 million and $10.6 million, respectively. The actuarial valuations are based on historical information along with certain assumptions about future events. Changes in assumptions for such matters as legal actions, medical costs and changes in actual experience could cause these estimates to change. The general and workers' compensation liabilities are managed through the company's wholly-owned insurance captive.

Redeemable Noncontrolling Interests

Certain minority shareholders in the company's subsidiary Herman Miller Consumer Holdings, Inc. have the right, at specified times over a period of five years, to require the company to acquire portions of their ownership interest in those entities at fair value. Their interests in these subsidiaries are classified outside permanent equity in the Consolidated Balance Sheets and are carried at the current estimated redemption amounts.

The redemption amounts have been estimated based on the fair value of the subsidiary, which was determined based on a weighting of the discounted cash flow and market methods. The discounted cash flow analysis used the present value of projected cash flows and a residual value. To determine the discount rate for the discounted cash flow method, a market-based approach was used to select the discount rates used. Market multiples for comparable companies were used for the market method of valuation. The fair value of the subsidiary is sensitive to changes in projected revenues and costs, the discount rate and the forward multiples of the comparable companies.

Changes in the estimated redemption amounts of the noncontrolling interests, subject to put options, are reflected at each reporting period with a corresponding adjustment to Retained earnings. Future reductions in the carrying amounts are subject to a “floor” amount that is equal to the fair value of the redeemable noncontrolling interests at the time they were originally recorded. See Note 15 - Redeemable Noncontrolling Interests for additional information.

Research, Development and Other Related Costs

Research, development, pre-production and start-up costs are expensed as incurred. Research and development ("R&D") costs consist of expenditures incurred during the course of planned research and investigation aimed at discovery of new knowledge useful in developing new products or processes. R&D costs also include the significant enhancement of existing products or production processes and the implementation of such through design, testing of product alternatives or construction of prototypes. R&D costs included in “Design and research” expense in the accompanying Consolidated Statements of Comprehensive Income are $58.6 million, $62.4 million and $56.7 million, in fiscal 2017, 2016, and 2015, respectively.

Royalty payments made to designers of the company's products as the products are sold are a variable cost based on product sales. These expenses totaled $14.5 million, $14.7 million and $14.7 million in fiscal years 2017, 2016 and 2015 respectively. They are included in Design and research expense in the accompanying Consolidated Statements of Comprehensive Income.

Customer Payments and Incentives

We offer various sales incentive programs to our customers, such as rebates and discounts. Programs such as rebates and discounts are adjustments to the selling price and are therefore characterized as a reduction to net sales.

Revenue Recognition

The company recognizes revenue on sales through its network of independent contract furniture dealers and independent retailers once the related product is shipped and title passes. In situations where products are sold through subsidiary dealers or directly to the end customer, revenue is recognized once the related product is shipped to the end customer and installation, if applicable, is substantially complete. Offers such as rebates and discounts are recorded as reductions to net sales. Unearned revenue occurs during the normal course of business due to advance payments from customers for future delivery of products and services.

In addition to independent retailers, the company also sells product through owned retail channels, including e-commerce and Consumer retail studios. Revenue is recognized on these transactions upon shipment and transfer to the customer of both title and risk of loss. These sales may include provisions involving a right of return. The company reduces revenue for an estimate of potential future product returns related to current period product revenue. When developing the allowance for sales returns, the company considers historical returns and current economic trends. Revenue is recorded net of sales taxes as the company is a pass-through entity for collecting and remitting sales tax.

Shipping and Handling Expenses

The company records shipping and handling related expenses under the caption Cost of sales in the Consolidated Statements of Comprehensive Income.

Cost of Sales

We include material, labor and overhead in cost of sales. Included within these categories are items such as freight charges, warehousing costs, internal transfer costs and other costs of our distribution network.

Selling, General, and Administrative

We include costs not directly related to the manufacturing of our products in the Selling, general, and administrative line item within the Consolidated Statements of Comprehensive Income. Included in these expenses are items such as compensation expense, rental expense, warranty expense and travel and entertainment expense.

Income Taxes

Deferred tax assets and liabilities are recognized for the expected future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using the enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to reverse.

The company's annual effective tax rate is based on income, statutory tax rates and tax planning strategies available in the various jurisdictions the company operates. Complex tax laws can be subject to different interpretations by the company and the respective government authorities. Significant judgment is required in evaluating tax positions and determining our tax expense. Tax positions are reviewed quarterly and tax assets and liabilities are adjusted as new information becomes available.

In evaluating the company's ability to recover deferred tax assets within the jurisdiction from which they arise, the company considers all positive and negative evidence. These assumptions require significant judgment about forecasts of future taxable income.

Stock-Based Compensation

The company has several stock-based compensation plans, which are described in Note 9 of the Consolidated Financial Statements. Our policy is to expense stock-based compensation using the fair-value based method of accounting for all awards granted.

Earnings per Share

Basic earnings per share (EPS) excludes the dilutive effect of common shares that could potentially be issued, due to the exercise of stock options or the vesting of restricted shares, and is computed by dividing net earnings by the weighted-average number of common shares outstanding for the period. Diluted EPS is computed by dividing net earnings by the sum of the weighted-average number of shares outstanding, plus all dilutive shares that could potentially be issued. The company also evaluates the impact on EPS of all participating securities under the two-class method. Refer to Note 8 of the Consolidated Financial Statements for further information regarding the computation of EPS.

Comprehensive Income

Comprehensive income consists of net earnings, foreign currency translation adjustments, unrealized holding gain (loss) on available-for-sale securities and pension liability adjustments. Refer to Note 14 of the Consolidated Financial Statements for further information regarding comprehensive income.

Use of Estimates in the Preparation of Financial Statements

The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Fair Value

The company classifies and discloses its fair value measurements in one of the following three categories:


•	Level 1 — Financial instruments with unadjusted, quoted prices listed on active market exchanges.


•	Level 2 — Financial instruments lacking unadjusted, quoted prices from active market exchanges, including over-the-counter traded financial instruments. Financial instrument values are determined using prices for recently traded financial instruments with similar underlying terms and direct or indirect observational inputs, such as interest rates and yield curves at commonly quoted intervals.


•	Level 3 — Financial instruments not actively traded on a market exchange and there is little, if any, market activity. Values are determined using significant unobservable inputs or valuation techniques.

See Note 11 of the Consolidated Financial Statements for the required fair value disclosures.

Derivatives and Hedging

The company calculates the fair value of financial instruments using quoted market prices whenever available. The company utilizes derivatives to manage exposures to foreign currency exchange rates and interest rate risk. The fair values of all derivatives are recognized as assets or liabilities at the balance sheet date. Changes in the fair value of these instruments are reported within Other expenses (income): Other, net in the Consolidated Statements of Comprehensive Income, or Accumulated Other Comprehensive Loss within the Consolidated Balance Sheets, depending on the use of the derivative and whether it qualifies for hedge accounting treatment.

Gains and losses on derivatives that are designated and qualify as cash flow hedging instruments are recorded in Accumulated Other Comprehensive Loss, to the extent the hedges are effective, until the underlying transactions are recognized in the Consolidated Statements of Comprehensive Income. Derivatives not designated as hedging instruments are marked-to-market at the end of each period with the results included in Consolidated Statements of Comprehensive Income.

New Accounting Standards



Recently Issued Accounting Standards Not Yet Adopted
Standard	Description	Date of Adoption	Effect on the Financial Statements or Other Significant Matters
Simplifying the Measurement of Inventory	Under the updated standard, an entity should measure inventory that is measured using either the first-in, first-out ("FIFO") or average cost methods at the lower of cost and net realizable value. Net realizable value is the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. The updated standard should be applied prospectively.	June 4, 2017	The company has evaluated the impact of the update and its expected to be immaterial.

Improvements to Employee Share-Based Payment Accounting	The standard simplifies several aspects of the accounting for share-based payment awards to employees, including the accounting for income taxes, forfeitures, statutory tax withholding requirements and classification in the statement of cash flows. Different adoption methodologies exist (retrospectively, modified-retrospectively, or prospectively) for the various different features of the standard being updated.	June 4, 2017	The company expects the most significant impact from the share-based compensation standard to be driven by the treatment of excess tax benefits/deficiencies and expects the other impacts from the standard to be nominal. The company intends to adopt an entity-wide accounting policy election to account for forfeitures in compensation cost when they occur.



Recently Issued Accounting Standards Not Yet Adopted (continued)
Standard	Description	Date of Adoption	Effect on the Financial Statements or Other Significant Matters

Revenue from Contracts with Customers	The standard outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. The core principle of the revenue model is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The standard is designed to create greater comparability for financial statement users across industries and jurisdictions and also requires enhanced disclosures. The standard allows for two adoption methods, a full retrospective or modified retrospective approach.	June 3, 2018	The company has completed a preliminary review of the impact of the new standard and expects changes in how the company’s performance obligations around product and service revenue are accounted for. Additionally, the company expects changes in the way it recognizes certain pricing elements of its commercial contracts. These changes are not expected to be material to the financial statements. The company expects to adopt the standard in fiscal 2019 using the modified-retrospective approach.

Financial Instruments - Overall: Recognition and Measurement of Financial Assets and Financial Liabilities	The standard provides guidance for the measurement, presentation and disclosure of financial assets and liabilities. The standard requires entities to measure equity investments that do not result in consolidation and are not accounted for under the equity method at fair value and recognize any change in fair value in net income. The standard does not permit early adoption and at adoption a cumulative-effect adjustment to beginning retained earnings should be recorded.	June 3, 2018	The company is currently evaluating the impact of adopting this guidance.

Leases	Under the updated standard a lessee's rights and obligations under most leases, including existing and new arrangements, would be recognized as assets and liabilities, respectively, on the balance sheet. The standard must be adopted under a modified retrospective approach and early adoption is permitted.	June 2, 2019	The standard is expected to have a significant impact on our Consolidated Financial Statements, however the company is currently evaluating the impact.

Acquisitions and Divestitures

12 Months Ended

Jun. 03, 2017

Business Combinations [Abstract]

Business Combination Disclosure

Acquisitions and Divestitures

Dealership

On January 1, 2017, the company completed the sale of a wholly-owned contract furniture dealership in Pennsylvania in exchange for a $3.0 million note receivable. A pre-tax gain of $0.7 million was recognized as a result of the sale within the caption Selling, general and administrative within the Consolidated Statements of Comprehensive Income. The note receivable was deemed to be a variable interest in a variable interest entity. The carrying value of the note was $1.4 million as of June 3, 2017 and represents the company's maximum exposure to loss. The company is not deemed to be the primary beneficiary of the variable interest entity as the buyers of the dealership control the activities that most significantly

impact the entity's economic performance, including sales, marketing and operations.

George Nelson Bubble Lamp Product Line Acquisition

On September 17, 2015, the company acquired certain assets associated with the George Nelson Bubble Lamp product line, which together constituted the acquisition of a business. Consideration transferred to acquire the assets consisted of $3.6 million in cash transferred during the second quarter of fiscal 2016 and an additional component of performance-based contingent consideration with a fair value of $2.7 million as of the acquisition date.

The assets acquired included an exclusive manufacturing agreement and customer relationships with fair values of $2.5 million and $0.6 million, respectively, each having a useful life of 10 years. The excess of the purchase consideration over the fair value of the net assets acquired was $3.2 million and recognized as goodwill within the Consumer reportable segment. The total amount of this goodwill is deductible for tax purposes.

Design Within Reach Acquisition

On July 28, 2014, the company acquired the majority of the outstanding equity of Design Within Reach, Inc. ("DWR"), a Stamford, Connecticut based, leading North American marketer and seller of modern furniture, lighting, and accessories primarily serving consumers and design trade professionals. The acquisition of DWR advances the company's strategy of being both an industry brand and a consumer brand by expanding the company's reach into the consumer sector.

The company purchased an ownership interest in DWR equal to approximately 81 percent for $155.2 million in cash. Subsequent to the initial transaction, the company acquired an additional 4 percent of DWR stock from the remaining public shareholders for approximately $5.8 million in cash, all of which was paid during the first and second quarters of fiscal 2015. The remaining 15 percent of DWR stock was contributed by DWR executives into the newly formed consumer business subsidiary and the company contributed the assets of the existing Herman Miller Consumer business. After these transactions, the redeemable noncontrolling interests in the newly formed subsidiary, known as Herman Miller Consumer Holdings, Inc. ("HMCH"), were approximately 7 percent. The remaining HMCH shareholders have a put option to require the company to purchase their remaining interest over a five years period from the date of issuance of such shares. As a result, these noncontrolling interests are not included within Stockholders' Equity within the Condensed Consolidated Balance Sheets, but rather are included within Redeemable noncontrolling interests.

DWR acquisition-related expenses were $2.2 million during fiscal year 2015. These expenses included legal and professional services fees.



Assets Acquired and Liabilities Assumed on July 28, 2014
(In millions)	Fair Value
Purchase price	$	155.2
Fair value of the assets acquired:
Cash	1.2
Accounts receivable	2.2
Inventory	47.4
Current deferred tax asset	1.5
Other current assets	5.5
Goodwill	75.6
Other intangible assets	68.5
Property	32.0
Other long term assets	2.4
Total assets acquired	236.3
Fair value of liabilities assumed:
Accounts payable	20.8
Accrued compensation and benefits	1.6
Other accrued liabilities	12.3
Long term deferred tax liability	14.5
Other long term liabilities	0.4
Total liabilities assumed	49.6
Redeemable noncontrolling interests	25.7
Noncontrolling interests	5.8
Net assets acquired	$	155.2

The goodwill stemming from the transaction in the amount of $75.6 million was recorded as "Goodwill" in the Condensed Consolidated Balance Sheets and allocated to the Consumer reportable segment. The goodwill recognized is attributable primarily to the assembled workforce and expected synergies from DWR and the total amount of this goodwill is not deductible for tax purposes.

Other intangible assets acquired as a result of the acquisition of DWR were valued at $68.5 million. These amounts are reflected in the values presented in the following table:



Intangible Assets Acquired from the DWR Acquisition
(In millions)	Fair Value		Useful Life
Trade Names and Trademarks	$	55.1	Indefinite
Exclusive Distribution Agreements	0.2		1.5 years
Customer Relationships	12.0		10 - 16 years
Product Development Designs	1.2		7 years
Total Intangible Assets Acquired	$	68.5

Inventories

12 Months Ended

Jun. 03, 2017

Inventory Disclosure [Abstract]

Inventory Disclosure

Inventories



(In millions)	June 3, 2017		May 28, 2016
Finished goods and work in process	$	119.0	$	102.1
Raw materials	33.4		26.1
Total	$	152.4	$	128.2

Inventories valued using LIFO amounted to $25.2 million and $22.8 million as of June 3, 2017 and May 28, 2016, respectively. If all inventories had been valued using the first-in first-out method, inventories would have been $164.6 million and $140.4 million at June 3, 2017 and May 28, 2016, respectively.

Investments in Nonconsolidated Affiliates

12 Months Ended

Jun. 03, 2017

Equity Method Investments and Joint Ventures [Abstract]

Equity Method Investments and Joint Ventures Disclosure

Investments in Nonconsolidated Affiliates

The company has certain investments in entities that are accounted for using the equity method (“nonconsolidated affiliates”). The investments are included in Other assets in the Consolidated Balance Sheets and the equity earnings are included in Equity earnings from nonconsolidated affiliates, net of tax in the Consolidated Statements of Comprehensive Income. Refer to the tables below for the investment balances that are included in the Consolidated Balance Sheets and for the equity earnings that are included in the Consolidated Statements of Comprehensive Income.



(in millions)	June 3, 2017		May 28, 2016		May 30, 2015
Equity earnings from nonconsolidated affiliates	$	1.6	$	0.4	$	0.1

The company had an ownership interest in five nonconsolidated affiliates at June 3, 2017. Refer to the company's ownership percentages shown below:



Ownership Interest	June 3, 2017	May 28, 2016
Kvadrat Maharam Arabia DMCC	50.0%	50.0%
Kvadrat Maharam Pty Limited	50.0%	50.0%
Kvadrat Maharam Turkey JSC	50.0%	50.0%
Danskina B.V.	50.0%	50.0%
Naughtone Holdings Limited	50.0%	—%

Kvadrat Maharam

The Kvadrat Maharam nonconsolidated affiliates are distribution entities that are engaged in selling decorative upholstery, drapery and wall covering products. At June 3, 2017 and May 28, 2016, the company's investment value in Kvadrat Maharam Pty was $1.8 million more than the company's proportionate share of the underlying net assets. This difference was driven by a step-up in fair value of the investment in Kvadrat Maharam Pty, stemming from the Maharam business combination. This amount is considered to be a permanent basis difference.

Naughtone

On June 3, 2016, the company acquired 50 percent of the outstanding equity of Naughtone Holdings Limited ("Naughtone"), a leader in soft seating products, stools, occasional and meeting tables, for $12.4 million in consideration. Consequently, the company acquired a noncontrolling equity interest in Naughtone that is accounted for under the equity method. In the second quarter of fiscal 2017, the company paid additional purchase consideration of approximately $0.6 million as part of the final net equity adjustment.

As of the June 3, 2016 acquisition date, the company's investment value in Naughtone was $11.3 million more than the company's proportionate share of the underlying net assets. This amount represented the difference between the price that the company paid to acquire 50 percent of the outstanding equity and the carrying value of the net assets of Naughtone. Of this difference, $2.9 million was being amortized over the remaining useful lives of the assets while, $8.4 million was considered a permanent difference.

At June 3, 2017, the company's investment value in Naughtone was $9.8 million more than the company's proportionate share of the underlying net assets, of which $2.3 million was being amortized over the remaining useful lives of the assets, while $7.5 million was considered a permanent basis difference. The change in the permanent basis difference from the prior year was due to changes in foreign currency exchange rates.

Transactions with Nonconsolidated Affiliates

Sales to and purchases from nonconsolidated affiliates were as follows for the periods presented below:



(in millions)	June 3, 2017		May 28, 2016		May 30, 2015
Sales to nonconsolidated affiliates	$	4.0	$	2.5	$	2.5
Purchases from nonconsolidated affiliates	$	4.2	$	0.9	$	0.5

Balances due to or due from nonconsolidated affiliates were as follows for the periods presented below:



(in millions)	June 3, 2017		May 28, 2016
Receivables from nonconsolidated affiliates	$	0.8	$	0.4
Payables to nonconsolidated affiliates	$	0.5	$	0.1

Long-Term Debt

12 Months Ended

Jun. 03, 2017

Debt Disclosure [Abstract]

Long-term Debt

Long-Term Debt

Long-term debt consisted of the following obligations:



(In millions)	June 3, 2017		May 28, 2016
Series B Senior Notes, 6.42%, due January 3, 2018	$	149.9	$	149.9
Debt securities, 6.0%, due March 1, 2021	50.0		50.0
Syndicated Revolving Line of Credit, due September 2021	—		22.0
Total	$	199.9	$	221.9

During the second quarter of fiscal 2017, the company entered into a fourth amendment and restatement of its syndicated revolving line of credit, which provides the company with up to $400 million in revolving variable interest borrowing capacity and includes an "accordion feature" allowing the company to increase, at its option and subject to the approval of the participating banks, the aggregate borrowing capacity of the facility by $200 million. The facility expires in September 2021 and outstanding borrowings bear interest at rates based on the prime rate, federal funds rate, LIBOR or negotiated rates as outlined in the agreement. Interest is payable periodically throughout the period if borrowings are outstanding. As of June 3, 2017, there were zero outstanding borrowings against this facility and available borrowings were $391.7 million due to $8.3 million outstanding letters of credit. As of May 28, 2016, total usage against this facility was $30.7 million, of which $8.7 million related to outstanding letters of credit.

Our senior notes and the unsecured senior revolving credit facility restrict, without prior consent, our borrowings, capital leases and the sale of certain assets. In addition, we have agreed to maintain certain financial performance ratios, which include a maximum leverage ratio covenant, which is measured by the ratio of debt to trailing four quarter adjusted EBITDA (as defined in the credit agreement) and is required to be less than 3.5:1, except that we may elect, under certain conditions, to increase the maximum Leverage Ratio to 4:1 for four consecutive fiscal quarter end dates. The covenants also require a minimum interest coverage ratio, which is measured by the ratio of trailing four quarter EBITDA to trailing four quarter interest expense (as defined in the credit agreement) and is required to be greater than 4:1. Adjusted EBITDA is generally defined in the credit agreement as EBITDA adjusted by certain items which include non-cash share-based compensation, non-recurring restructuring costs and extraordinary items. At June 3, 2017 and May 28, 2016, the company was in compliance with all of these restrictions and performance ratios.

During fiscal 2015, the company entered into a lease agreement for the occupancy of a new studio facility in Palo Alto, California. During fiscal 2017, the company became the deemed owner of the leased building for accounting purposes as a result of the company's involvement during the construction phase of the project. The lease is therefore accounted for as a financing transaction and the recorded asset and related financing obligation have been recorded in the Consolidated Balance Sheets within both Construction in progress and Other accrued liabilities for the fiscal period ended June 3, 2017. The fair value of the building and the related financing liability was $7.0 million at June 3, 2017 and represented a nonrecurring level 3 fair value measurement. The fair value of the building and financing liability was determined through a blend of an income approach, comparable property sales approach and a replacement cost approach. Upon completion of construction, the liability will be reclassified into Long-term debt.

Annual maturities of long-term debt for the five fiscal years subsequent to June 3, 2017 are as shown in the table below. Although the Series B Senior Notes mature within 12 months, the company has classified these borrowings within Long-term debt in the Consolidated Balance Sheets as the company has both the intent and ability to refinance this short-term obligation on a long-term basis, through the use of its syndicated revolving line of credit.



(In millions)
2018	$	—
2019	$	—
2020	$	—
2021	$	50.0
2022	$	—
Thereafter	$	149.9

Operating Leases

12 Months Ended

Jun. 03, 2017

Leases [Abstract]

Leases of Lessee Disclosure

Operating Leases

The company leases real property and equipment under agreements that expire on various dates. Certain leases contain renewal provisions and generally require the company to pay utilities, insurance, taxes, and other operating expenses.

Future minimum rental payments required under operating leases that have non-cancelable lease terms as of June 3, 2017, are as follows:



(In millions)
2018	$	47.0
2019	$	42.2
2020	$	35.3
2021	$	32.5
2022	$	30.7
Thereafter	$	141.5

Total rental expense charged to operations was $45.3 million, $45.6 million and $40.2 million, in fiscal 2017, 2016 and 2015, respectively. Substantially all such rental expense represented the minimum rental payments under operating leases.

Employee Benefit Plans

12 Months Ended

Jun. 03, 2017

Compensation and Retirement Disclosure [Abstract]

Compensation and Employee Benefit Plans

Employee Benefit Plans

The company maintains retirement benefit plans for substantially all of its employees.

Pension Plans and Post-Retirement Medical Insurance

The company offers certain employees retirement benefits under domestic defined benefit plans. The company provides healthcare benefits to employees who retired from service on or before a qualifying date in 1998. As of the qualifying date, the company discontinued offering post-retirement medical to future retirees. Benefits to qualifying retirees under this plan are based on the employee's years of service and age at the date of retirement. In addition to the domestic pension and retiree healthcare plan, one of the company's wholly owned foreign subsidiaries has a defined-benefit pension plan based upon an average final pay benefit calculation. The measurement date for the company's remaining domestic and international pension plans, as well as its post-retirement medical plan, is the last day of the fiscal year.

Benefit Obligations and Funded Status

The following table presents, for the fiscal years noted, a summary of the changes in the projected benefit obligation, plan assets and funded status of the company's domestic and international pension plans and post-retirement plan:



	Pension Benefits												Post-Retirement Benefits
	2017						2016						2017			2016
(In millions)	Domestic			International			Domestic			International
Change in benefit obligation:
Benefit obligation at beginning of year	$	1.0		$	104.4		$	1.1		$	112.0		$	5.9		$	7.7
Interest cost	0.1			2.7			—			3.8			0.2			0.2
Foreign exchange impact	—			(12.5		)	—			(4.6		)	—			—
Actuarial (gain) loss	—			23.4			—			(4.4		)	(0.4		)	(1.3		)
Benefits paid	(0.1		)	(4.2		)	(0.1		)	(2.4		)	(0.7		)	(0.7		)
Benefit obligation at end of year	$	1.0		$	113.8		$	1.0		$	104.4		$	5.0		$	5.9

Change in plan assets:
Fair value of plan assets at beginning of year	$	—		$	85.0		$	—		$	92.0		$	—		$	—
Actual return on plan assets	—			9.6			—			(1.3		)	—			—
Foreign exchange impact	—			(10.3		)	—			(3.7		)	—			—
Employer contributions	0.1			0.4			0.1			0.4			0.7			0.7
Benefits paid	(0.1		)	(4.2		)	(0.1		)	(2.4		)	(0.7		)	(0.7		)
Fair value of plan assets at end of year	$	—		$	80.5		$	—		$	85.0		$	—		$	—

Funded status:
Under funded status at end of year	$	(1.0	)	$	(33.3	)	$	(1.0	)	$	(19.4	)	$	(5.0	)	$	(5.9	)

Components of the amounts recognized in the Consolidated Balance Sheets:
Current liabilities	$	(0.1	)	$	—		$	(0.1	)	$	—		$	(0.7	)	$	(0.7	)
Non-current liabilities	$	(0.9	)	$	(33.3	)	$	(0.9	)	$	(19.4	)	$	(4.3	)	$	(5.2	)

Components of the amounts recognized in Accumulated other comprehensive loss before the effect of income taxes:
Unrecognized net actuarial loss (gain)	$	0.3		$	50.9		$	0.3		$	39.3		$	(0.6	)	$	(0.2	)
Accumulated other comprehensive loss	$	0.3		$	50.9		$	0.3		$	39.3		$	(0.6	)	$	(0.2	)

The accumulated benefit obligation for the company's domestic pension benefit plans totaled $1.0 million as of the end of both fiscal 2017 and fiscal 2016. For its international plans, the accumulated benefit obligation totaled $110.0 million and $100.8 million as of fiscal 2017 and fiscal 2016, respectively. The following table summarizes the totals for pension plans with accumulated benefit obligations in excess of plan assets:



Pension Plans with Accumulated Benefit Obligation in Excess of Plan Assets
(In millions)	2017		2016
Projected benefit obligation	$	114.8	$	105.4
Accumulated benefit obligation	$	111.0	$	101.8
Fair value of plan assets	$	80.5	$	85.0

The following table is a summary of the annual cost of the company's pension and post-retirement plans:



Components of Net Periodic Benefit Costs and Other Changes Recognized in Other Comprehensive Income:
	Pension Benefits									Post-Retirement Benefits
(In millions)	2017			2016			2015			2017		2016		2015
Domestic:
Interest cost	$	0.1		$	—		$	—		$	0.2	$	0.2	$	0.2
Net periodic benefit cost	$	0.1		$	—		$	—		$	0.2	$	0.2	$	0.2

International:
Interest cost	$	2.7		$	3.8		$	4.3
Expected return on plan assets	(4.7		)	(5.4		)	(5.5		)
Net amortization	2.2			2.8			1.8
Net periodic benefit cost	$	0.2		$	1.2		$	0.6



Other Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive (Income):
	Pension Benefits						Post-Retirement Benefits
(In millions)	2017			2016			2017			2016
Domestic:
Net actuarial gain	$	—		$	—		$	(0.4	)	$	(1.3	)
Total recognized in other comprehensive loss	$	—		$	—		$	(0.4	)	$	(1.3	)

International:
Net actuarial loss	$	18.6		$	2.2
Net amortization	(2.2		)	(2.8		)
Total recognized in other comprehensive loss	$	16.4		$	(0.6	)

The net actuarial loss, included in accumulated other comprehensive loss (pretax), expected to be recognized in net periodic benefit cost during fiscal 2018 is $4.0 million.

Actuarial Assumptions

The weighted-average actuarial assumptions used to determine the benefit obligation amounts and the net periodic benefit cost for the company's pension and post-retirement plans are as follows:



The weighted-average used in the determination of net periodic benefit cost:
	2017		2016		2015
(Percentages)	Domestic	International	Domestic	International	Domestic	International
Discount rate	3.51	3.43	3.41	3.50	3.44	4.40
Compensation increase rate	n/a	2.95	n/a	3.20	n/a	3.35
Expected return on plan assets	n/a	6.10	n/a	6.10	n/a	6.10

The weighted-average used in the determination of the projected benefit obligations:
Discount rate	3.53	2.49	3.51	3.43	3.41	3.50
Compensation increase rate	n/a	3.25	n/a	2.95	n/a	3.20

Effective May 28, 2016, the company changed the method it uses to estimate the interest component of net periodic benefit cost for pension and other postretirement benefits. Historically, the company has estimated the interest cost component utilizing a single weighted-average discount rate derived from the yield curve used to measure the benefit obligation at the beginning of the period. The company has elected to utilize a full yield curve approach in the estimation of interest cost by applying the specific spot rates along the yield curve used in the determination of the benefit obligation to the relevant projected cash flows. The company has made this change to provide a more precise measurement of interest cost by improving the correlation between projected benefit cash flows to the corresponding spot yield curve rates. The company accounted for this change as a change in accounting estimate and accordingly, accounted for it prospectively. The impact of this change on consolidated earnings for fiscal 2017 was a reduction of the interest cost component of net periodic benefit cost of approximately $0.4 million.

In calculating post-retirement benefit obligations for fiscal 2017, a 7.5 percent annual rate of increase in the per capita cost of covered healthcare benefits was assumed for 2017, decreasing gradually to 4.3 percent by 2038 and remaining at that level thereafter. For purposes of calculating post-retirement benefit costs, a 7.9 percent annual rate of increase in the per capita cost of covered healthcare benefits was assumed for 2016, decreasing gradually to 4.3 percent by 2038 and remaining at that level thereafter.

Assumed health care cost-trend rates have a significant effect on the amounts reported for retiree health care costs. A one-percentage-point change in the assumed health care cost-trend rates would have the following effects:



(In millions)	1 Percent Increase		1 Percent Decrease
Effect on total fiscal 2017 service and interest cost components	$	—	$	—
Effect on post-retirement benefit obligation at June 3, 2017	$	0.2	$	(0.2	)

Plan Assets and Investment Strategies

The company's international employee benefit plan assets consist mainly of listed fixed income obligations and common/collective trusts. The company's primary objective for invested pension plan assets is to provide for sufficient long-term growth and liquidity to satisfy all of its benefit obligations over time. Accordingly, the company has developed an investment strategy that it believes maximizes the probability of meeting this overall objective. This strategy includes the development of a target investment allocation by asset category in order to provide guidelines for making investment decisions. This target allocation emphasizes the long-term characteristics of individual asset classes as well as the diversification among multiple asset classes. In developing its strategy, the company considered the need to balance the varying risks associated with each asset class with the long-term nature of its benefit obligations. The company's strategy moving forward will be to increase the level of fixed income investments as the funding status improves, thereby more closely matching the return on assets with the liabilities of the plans.

The company utilizes independent investment managers to assist with investment decisions within the overall guidelines of the investment strategy. The target asset allocation at the end of fiscal 2017 and asset categories for the company's primary international pension plan for fiscal 2017 and 2016 are as follows:



Asset Category	Targeted Asset Allocation Percentage		Percentage of Plan Assets at Year End
Asset Category	Targeted Asset Allocation Percentage		2017		2016
Fixed income	20		27		24
Common collective trusts	80		73		76
Total			100		100

(In millions)	International Plan as of June 3, 2017
Asset Category	Level 1		Level 2		Total
Cash and cash equivalents	$	0.2	$	—	$	0.2
Foreign government obligations	—		21.4		21.4
Common collective trusts-balanced	—		58.9		58.9
Total	$	0.2	$	80.3	$	80.5

(In millions)	International Plan as of May 28, 2016
Asset Category	Level 1		Level 2		Total
Cash and cash equivalents	$	0.2	$	—	$	0.2
Foreign government obligations	—		20.5		20.5
Common collective trusts-balanced	—		64.3		64.3
Total	$	0.2	$	84.8	$	85.0

Cash Flows

The company reviews pension funding requirements to determine the contribution to be made in the next year. Actual contributions will be dependent upon investment returns, changes in pension obligations and other economic and regulatory factors. During fiscal 2017, the company made total cash contributions of $1.1 million to its benefit plans. In fiscal 2016, the company made total cash contributions of $1.2 million to its benefit plans.

The following represents a summary of the benefits expected to be paid by the plans in future fiscal years. These expected benefits were estimated based on the same actuarial valuation assumptions used to determine benefit obligations at June 3, 2017.



(In millions)	Pension Benefits Domestic		Pension Benefits International		Post-Retirement Benefits
2018	$	0.1	$	1.7	$	0.7
2019	$	0.1	$	2.1	$	0.6
2020	$	0.1	$	2.1	$	0.6
2021	$	0.1	$	2.1	$	0.5
2022	$	0.1	$	2.6	$	0.5
2023-2027	$	0.3	$	15.5	$	1.7

Profit Sharing, 401(k) Plan, and Core Contribution

Substantially all of the company’s domestic employees are eligible to participate in a defined contribution retirement plan, primarily the Herman Miller, Inc. profit sharing and 401(k) plan. Employees under the Herman Miller, Inc. profit sharing plan are eligible to begin participating on their date of hire. The Profit Sharing plan provides for discretionary contributions for eligible participants, payable in the company's common stock, of not more than 6 percent of employees' wages based on the company's financial performance. Under the Herman Miller, Inc. 401(k) plan the company matches 100 percent of employee contributions to their 401(k) accounts up to 3 percent of their pay. A core contribution of 4 percent is also included for most participants of the plan. The company’s other defined contribution retirement plans may provide for matching contributions, non-elective contributions and discretionary contributions as declared by management.

The cost of the Herman Miller, Inc. profit sharing contribution during fiscal 2017, 2016 and 2015 was $6.0 million, $10.9 million and $4.8 million, respectively. The expense recorded for the company's 401(k) matching contributions and core contributions was approximately $22.8 million, $21.9 million and $20.8 million in fiscal years 2017, 2016 and 2015, respectively.

Common Stock and Per Share Information

12 Months Ended

Jun. 03, 2017

Earnings Per Share [Abstract]

Common Stock and Earnings Per Share

Common Stock and Per Share Information

The following table reconciles the numerators and denominators used in the calculations of basic and diluted EPS for each of the last three fiscal years:



(In millions, except shares)	2017		2016		2015
Numerator:
Numerator for both basic and diluted EPS, Net earnings attributable to Herman Miller, Inc.	$	123.9	$	136.7	$	97.5

Denominator:
Denominator for basic EPS, weighted-average common shares outstanding	59,871,805		59,844,540		59,475,297
Potentially dilutive shares resulting from stock plans	682,784		684,729		649,069
Denominator for diluted EPS	60,554,589		60,529,269		60,124,366

Equity awards of 764,154 shares, 528,676 shares and 715,685 shares of common stock were excluded from the denominator for the computation of diluted earnings per share for the fiscal years ended June 3, 2017, May 28, 2016 and May 30, 2015, respectively, because they were anti-dilutive. The company has certain share-based payment awards that meet the definition of participating securities. The company has evaluated the impact of all participating securities under the two-class method, noting there was no impact on EPS.

Common Stock

The company has a share repurchase plan authorized by the Board of Directors on September 28, 2007, which provided share repurchase authorization of $300.0 million with no specified expiration date. During fiscal year 2017, 2016 and 2015, shares repurchased and retired totaled 765,556, 482,040 and 121,488 shares respectively.

Stock-Based Compensation

12 Months Ended

Jun. 03, 2017

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Disclosure of Compensation Related Costs, Share-based Payments

Stock-Based Compensation

The company utilizes equity-based compensation incentives as a component of its employee and non-employee director and officer compensation philosophy. Currently, these incentives consist principally of stock options, restricted stock, restricted stock units and performance share units. The company also offers a stock purchase plan for its domestic and certain international employees. The company issues shares in connection with its share-based compensation plans from authorized, but unissued, shares. At June 3, 2017 there were 3,991,307 shares authorized under the various stock-based compensation plans.

Valuation and Expense Information

The company measures the cost of employee services received in exchange for an award of equity instruments based on their grant-date fair market value. This cost is recognized over the requisite service period.

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.

The company classifies pre-tax stock-based compensation expense primarily within Operating expenses in the Consolidated Statements of Comprehensive Income. Pre-tax compensation expense and the related income tax benefit for all types of stock-based programs was as follows for the periods indicated:



(In millions)	June 3, 2017		May 28, 2016		May 30, 2015
Employee stock purchase program	$	0.3	$	0.3	$	0.3
Stock option plans	2.0		1.9		2.6
Restricted stock grants	—		—		0.1
Restricted stock units	3.6		3.2		3.7
Performance share units	2.8		6.5		3.3
Total	$	8.7	$	11.9	$	10.0

Tax benefit	$	3.1	$	4.3	$	3.6

As of June 3, 2017, total pre-tax stock-based compensation cost not yet recognized related to non-vested awards was approximately $4.8 million. The weighted-average period over which this amount is expected to be recognized is 1.06 years.

Stock-based compensation expense recognized in the Consolidated Statements of Comprehensive Income, has been reduced for estimated forfeitures, as it is based on awards ultimately expected to vest. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. Forfeitures were estimated based on historical experience.

Employee Stock Purchase Program

Under the terms of the company's Employee Stock Purchase Plan, 4 million shares of authorized common stock were reserved for purchase by plan participants at 85 percent of the market price. Shares of common stock purchased under the employee stock purchase plan were 68,547, 70,768 and 62,467 for the fiscal years ended 2017, 2016 and 2015 respectively.

Stock Option Plans

The company has stock option plans under which options to purchase the company's stock may be granted to employees and non-employee directors at a price not less than the market price of the company's common stock on the date of grant. Under the current award program, all options become exercisable between one and three years from date of grant and expire ten years from date of grant. Most options are subject to graded vesting with the related compensation expense recognized on a straight-line basis over the requisite service period.

The company estimated the fair value of employee stock options on the date of grant using the Black-Scholes model. In determining these values, the following weighted-average assumptions were used for the options granted during the fiscal years indicated.



	2017			2016			2015
Risk-free interest rates ⁽¹⁾	1.01		%	1.51		%	1.46		%
Expected term of options ⁽²⁾	4.0 years			4.0 years			4.0 years
Expected volatility ⁽³⁾	26		%	33		%	36		%
Dividend yield ⁽⁴⁾	2.13		%	2.03		%	1.85		%
Weighted-average grant-date fair value of stock options:
Granted with exercise prices equal to the fair market value of the stock on the date of grant	$	5.50		$	6.73		$	7.74

(1) Represents the U.S. Treasury yield over the same period as the expected option term.

(2) Represents the period of time that options granted are expected to be outstanding. Based on analysis of historical option exercise activity, the company has determined that all employee groups exhibit similar exercise and post-vesting termination behavior.

(3) Amount is determined based on analysis of historical price volatility of the company's common stock over a period equal to the expected term of the options.

(4) Represents the company's estimated cash dividend yield over the expected term of options.

The following is a summary of the transactions under the company's stock option plans:



	Shares Under Option		Weighted-Average Exercise Prices		Weighted-Average Remaining Contractual Term (Years)	Aggregate Intrinsic Value (In millions)
Outstanding at May 28, 2016	921,380		$	25.80	4.20	$	5.5
Granted at market	745,141		$	31.86
Exercised	(327,299	)	$	28.84
Forfeited or expired	(9,520	)	$	38.11
Outstanding at June 3, 2017	1,329,702		$	28.36	7.26	$	5.8
Ending vested + expected to vest	1,325,647		$	28.35	7.25	$	5.8
Exercisable at end of period	498,522		$	22.95	4.37	$	4.9

The weighted-average remaining recognition period of the outstanding stock options at June 3, 2017 was 0.90 years. The total pre-tax intrinsic value of options exercised during fiscal 2017, 2016 and 2015 was $1.3 million, $2.3 million and $2.4 million, respectively. The aggregate intrinsic value in the preceding table represents the total pre-tax intrinsic value, based on the company's closing stock price as of the end of the period presented, which would have been received by the option holders had all option holders exercised in-the-money options as of that date. Total cash received during fiscal 2017 from the exercise of stock options was $6.6 million.

Restricted Stock Grants

The company periodically grants restricted common stock to certain key employees. Shares are granted in the name of the employee, who has all the rights of a shareholder, subject to certain restrictions on transferability and risk of forfeiture. The grants are subject to either cliff-based or graded vesting over a period not exceeding five years, and are subject to forfeiture if the employee ceases to be employed by the company for certain reasons. After the vesting period, the risk of forfeiture and restrictions on transferability lapse. The company recognizes the related compensation expense on a straight-line basis over the requisite service period. A summary of shares subject to restrictions are as follows:



	2017
	Shares		Weighted Average Grant-Date Fair Value
Outstanding at May 28, 2016	20,823		$	21.35
Vested	(20,323	)	$	21.38
Forfeited	(500	)	$	20.17
Outstanding at June 3, 2017	—		$	—

The fair value of the shares that vested during the twelve months ended June 3, 2017, was $0.6 million. There were no restricted stock grants granted during fiscal 2017, 2016 or 2015.

Restricted Stock Units

The company grants restricted stock units to certain key employees. This program provides that the actual number of restricted stock units awarded is based on the value of a portion of the participant's long-term incentive compensation divided by the fair value of the company's stock on the date of grant. In some years the awards have been partially tied to the company's financial performance for the year in which the grant was based. The awards generally cliff-vest after a three-year service period, with prorated vesting under certain circumstances and full or partial accelerated vesting upon retirement. Each restricted stock unit represents one equivalent share of the company's common stock to be awarded, free of restrictions, after the vesting period. Compensation expense related to these awards is recognized over the requisite service period, which includes any applicable performance period. Dividend equivalent awards are credited quarterly. The units do not entitle participants to the rights of stockholders of common stock, such as voting rights, until shares are issued after vesting.

The following is a summary of restricted stock unit transactions for the fiscal years indicated:



	Share Units		Weighted Average Grant-Date Fair Value		Aggregate Intrinsic Value in Millions		Weighted-Average Remaining Contractual Term (Years)
Outstanding at May 28, 2016	377,861		$	27.83	$	12.0	1.40
Granted	114,778		$	31.83
Forfeited	(12,951	)	$	29.25
Released	(94,736	)	$	28.70
Outstanding at June 3, 2017	384,952		$	28.73	$	12.6	1.14
Ending vested + expected to vest	379,037		29.30		$	12.4	1.13

The weighted-average remaining recognition period of the outstanding restricted stock units at June 3, 2017, was 0.90 years. The fair value of the share units that vested during the twelve months ended June 3, 2017, was $3.0 million. The weighted average grant-date fair value of restricted stock units granted during 2017, 2016, and 2015 was $31.83, $29.03 and $30.38 respectively.

Performance Share Units

The company grants performance share units to certain key employees. The number of units initially awarded was based on the value of a portion of the participant's long-term incentive compensation, divided by the fair value of the company's common stock on the date of grant. Each unit represents one equivalent share of the company's common stock. The number of common shares ultimately issued in connection with these performance share units is determined based on the company's financial performance over the related three-year service period or the company's financial performance based on certain total shareholder return results as compared to a selected group of peer companies. Compensation expense is determined based on the grant-date fair value and the number of common shares projected to be issued, and is recognized over the requisite service period.

The following is a summary of performance share unit transactions for the fiscal years indicated:



	Share Units		Weighted Average Grant-Date Fair Value		Aggregate Intrinsic Value in Millions		Weighted-Average Remaining Contractual Term (Years)
Outstanding at May 28, 2016	433,714		$	31.74	$	13.7	1.20
Granted	141,218		$	29.40
Forfeited	(43,945	)	$	35.75
Released	(113,040	)	$	29.34
Outstanding at June 3, 2017	417,947		$	31.18	$	13.7	1.03
Ending vested + expected to vest	413,358		$	31.23	$	13.5	1.03

The weighted-average remaining recognition period of the outstanding performance share units at June 3, 2017, was 0.81 years. The fair value for shares that vested during the twelve months ended June 3, 2017, was $3.6 million. The weighted average grant-date fair value of performance share units granted during 2017, 2016, and 2015 was $29.40, $30.81 and $32.71 respectively.

Herman Miller Consumer Holdings Stock (HMCH) Option Plan

Certain employees were granted options to purchase stock of HMCH at a price not less than the market price of HMCH common stock on the date of grant. For the grants of options under the award program, options are potentially exercisable between one year and five years from date of grant and expire at the end of the window period that follows the fifth anniversary of the grant date. Vesting is based on the performance of HMCH over a period of five years. Certain of these options have been classified as liability awards as the holders have the right to put the underlying shares to the company immediately upon exercise. Given this, the awards are measured at fair value at the end of each reporting period and compensation expense is adjusted accordingly to reflect the fair value over the requisite service period. The company estimates the issuance date fair value of HMCH stock options on the date of grant using the Black-Scholes model. The expense for these awards was a benefit of $0.6 million during fiscal 2017 and the related liability for these awards was $0.3 million as of the end of fiscal 2017. The liability for the HMCH stock options is recorded within the Consolidated Balance Sheets within the "Other liabilities" line item.

The following weighted-average assumptions were used to value the liability associated with HMCH stock options as of June 3, 2017 and May 28, 2016.



	2017			2016
Risk-free interest rates ⁽¹⁾	1.29		%	1.07	%
Expected term of options ⁽²⁾	2.1 years			3.1 years
Expected volatility ⁽³⁾	35		%	35	%
Dividend yield	not applicable			not applicable
Strike price	$	24.39		24.39
Per share value ⁽⁴⁾	$	3.24		6.52

(1) Represents the U.S. Treasury yield over the same period as the expected option term.

(2) Represents the period of time that options granted are expected to be outstanding.

(3) Amount is determined based on analysis of historical price volatility of the common stock of peer companies over a period equal to the expected term of the options.

(4) Based on the Black-Scholes formula.



	Shares Under Option		Weighted-Average Exercise Prices		Weighted-Average Remaining Contractual Term (Years)	Aggregate Intrinsic Value (In millions)
Outstanding at May 28, 2016	500,376		$	24.07	3.20	$	0.4
Granted	40,425		$	24.63
Exercised	(2,957	)	$	6.40
Forfeited	(11,600	)	$	24.39
Outstanding at June 3, 2017	526,244		$	24.20	2.20	$	0.1
Exercisable at end of period	46,758		$	22.30	2.20	$	0.1

The total pre-tax intrinsic value of HMCH options exercised during fiscal 2017 was $0.1 million. The aggregate intrinsic value in the preceding table represents the total pre-tax intrinsic value, based on the HMCH market price, less the strike price, as of the end of the period presented, which would have been received by the option holders had all option holders exercised in-the-money options as of that date.

Deferred Compensation Plan

The Herman Miller, Inc. Executive Equalization Retirement Plan is a supplemental deferred compensation plan and was made available for salary deferrals and company contributions beginning in January 2008. The plan is available to a select group of management or highly compensated employees who are selected for participation by the Executive Compensation Committee of the Board of Directors. The plan allows participants to defer up to 50 percent of their base salary and up to 100 percent of their incentive cash bonus. Company contributions to the plan “mirror” the amounts the company would have contributed to the various qualified retirement plans had the employee's compensation not been above the IRS statutory ceiling ($270,000 in 2017). The company does not guarantee a rate of return for these funds. Instead, participants make investment elections for their deferrals and company contributions. Investment options are the same as those available under the Herman Miller Profit Sharing and 401(k) Plan, except for company stock, which is not an investment option under this plan.

The Nonemployee Officer and Director Deferred Compensation Plan allows the Board of Directors of the company to defer a portion of their annual director fee. Investment options are the same as those available under the Herman Miller Profit Sharing and 401(k) Plan, including company stock.

In accordance with the terms of the Executive Equalization Plan and Nonemployee Officer and Director Deferred Compensation Plan, the salary and bonus deferrals, company contributions and director fee deferrals have been placed in a Rabbi trust. The assets in the Rabbi trust remain subject to the claims of creditors of the company and are not the property of the participant. Investments in securities other than the company's common stock are included within the Other assets line item, while investments in the company's stock are included in the line item Key executive deferred compensation in the company's Consolidated Balance Sheets. A liability of the same amount is recorded on the Consolidated Balance Sheets within the Other liabilities line item. Investment assets are classified as trading, and accordingly, realized and unrealized gains and losses are recognized within the company's Consolidated Statements of Comprehensive Income in the Interest and other investment income line item. The associated changes to the liability are recorded as compensation expense within the Selling, general and administrative line item within the company's Consolidated Statements of Comprehensive Income. The net effect of any change to the asset and corresponding liability is offset and has no impact on Net earnings in the Consolidated Statements of Comprehensive Income.

Director Fees

Company directors may elect to receive their director fees in one or more of the following forms: cash, deferred compensation in the form of shares or other selected investment funds, unrestricted company stock at the market value at the date of election or stock options that vest in one year and expire in ten years. The exercise price of the stock options granted may not be less than the market price of the company's common stock on the date of grant. Under the plan, the Board members received the following shares or options in the fiscal years indicated:



	2017	2016	2015
Shares of common stock	9,982	21,988	13,752
Shares through the deferred compensation program	2,582	3,118	—

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References + Details

Income Taxes

12 Months Ended

Jun. 03, 2017

Income Tax Disclosure [Abstract]

Income Tax Disclosure

Income Taxes

The components of earnings before income taxes are as follows:



(In millions)	2017		2016		2015
Domestic	$	131.4	$	154.9	$	142.5
Foreign	46.2		41.7		2.7
Total	$	177.6	$	196.6	$	145.2

The provision (benefit) for income taxes consists of the following:



(In millions)	2017		2016		2015
Current: Domestic - Federal	$	28.7	$	36.4	$	43.6
Domestic - State	2.3		6.4		6.3
Foreign	11.1		6.3		6.1
	42.1		49.1		56.0
Deferred: Domestic - Federal	9.2		7.5		(5.9		)
Domestic - State	2.8		0.2		(0.6		)
Foreign	1.0		2.7		(2.3		)
	13.0		10.4		(8.8		)
Total income tax provision	$	55.1	$	59.5	$	47.2

The following table represents a reconciliation of income taxes at the United States statutory rate with the effective tax rate as follows:



(In millions)	2017			2016			2015
Income taxes computed at the United States Statutory rate of 35%	$	62.2		$	68.8		$	50.8
Increase (decrease) in taxes resulting from:
Foreign statutory rate differences	(5.7		)	(4.3		)	(1.0		)
Manufacturing deduction under the American Jobs Creation Act of 2004	(3.4		)	(4.8		)	(4.8		)
State taxes	3.8			5.2			4.2
Tax on undistributed foreign earnings	—			—			(3.9		)
United Kingdom patent box deduction for research and development	(2.6		)	(1.7		)	(0.3		)
Sale of manufacturing facility in the United Kingdom	—			(1.6		)	—
Other, net	0.8			(2.1		)	2.2
Income tax expense	$	55.1		$	59.5		$	47.2
Effective tax rate	31.1		%	30.3		%	32.6		%

The tax effects and types of temporary differences that give rise to significant components of the deferred tax assets and liabilities at June 3, 2017 and May 28, 2016, are as follows:



(In millions)	2017			2016
Deferred tax assets:
Compensation-related accruals	$	22.7		$	23.2
Accrued pension and post-retirement benefit obligations	10.9			9.2
Deferred revenue	5.3			5.6
Inventory related	4.1			3.8
Reserves for uncollectible accounts and notes receivable	1.0			1.2
Other reserves and accruals	6.1			3.0
Warranty	17.0			15.7
State and local tax net operating loss carryforwards and credits	2.7			5.7
Federal net operating loss carryforward	5.0			7.1
Foreign tax net operating loss carryforwards and credits	10.0			14.6
Accrued step rent and tenant reimbursements	4.7			1.9
Other	4.2			2.8
Subtotal	93.7			93.8
Valuation allowance	(10.0		)	(10.6		)
Total	$	83.7		$	83.2

Deferred tax liabilities:
Book basis in property in excess of tax basis	$	(37.4	)	$	(24.8	)
Intangible assets	(47.3		)	(47.4		)
Other	(3.2		)	(2.2		)
Total	$	(87.9	)	$	(74.4	)

The future tax benefits of net operating loss (NOL) carry-forwards and foreign tax credits are recognized to the extent that realization of these benefits is considered more likely than not. The company bases this determination on the expectation that related operations will be sufficiently profitable or various tax planning strategies will enable the company to utilize the NOL carry-forwards and/or foreign tax credits. To the extent that available evidence about the future raises doubt about the realization of these tax benefits, a valuation allowance is established.

At June 3, 2017, the company had state and local tax NOL carry-forwards of $36.0 million, the state tax benefit of which was $2.2 million, which have various expiration periods from 2 to 21 years. The company also had state credits with a state tax benefit of $0.5 million, which expire in 3 to 6 years. For financial statement purposes, the NOL carry-forwards and state tax credits have been recognized as deferred tax assets, subject to a valuation allowance of $1.5 million.

At June 3, 2017, the company had federal NOL carry-forwards of $14.2 million, the tax benefit of which was $5.0 million, which expire in 12 years. For financial statement purposes, the NOL carry-forwards have been recognized as deferred tax assets.

At June 3, 2017, the company had federal deferred assets of $2.0 million, the tax benefit of which is $0.7 million, which is related to investments in various foreign joint ventures. For financial statement purposes, the assets have been recognized as deferred tax assets, subject to a valuation allowance of $0.7 million.

At June 3, 2017, the company had foreign net operating loss carry-forwards of $43.6 million, the tax benefit of which is $9.9 million, which have expiration periods from 11 years to an unlimited term. The company also had foreign tax credits with a tax benefit of $0.1 million which expire in 3 years. For financial statement purposes, NOL carry-forwards and foreign tax credits have been recognized as deferred tax assets, subject to a valuation allowance of $7.4 million.

At June 3, 2017, the company had foreign deferred assets of $2.3 million, the tax benefit of which is $0.4 million, which is related to various deferred taxes in Hong Kong and buildings in the United Kingdom. For financial statement purposes, the assets have been recognized as deferred tax assets, subject to a valuation allowance of $0.4 million.

The company has not provided for United States income taxes on undistributed earnings of foreign subsidiaries totaling approximately $135.0 million. Recording deferred income taxes on these undistributed earnings is not required, because these earnings have been deemed to be indefinitely reinvested. These amounts would be subject to possible U.S. taxation only if remitted as dividends. The determination of the hypothetical amount of unrecognized deferred U.S. taxes on undistributed earnings of foreign entities is not practicable.

The components of the company's unrecognized tax benefits are as follows:



(In millions)
Balance at May 30, 2015	$	1.8
Increases related to current year income tax positions	0.4
Increases related to prior year income tax positions	0.1
Decreases related to prior year income tax positions	(0.1		)
Decreases related to lapse of applicable statute of limitations	(0.1		)
Decreases related to settlements	(0.4		)
Balance at May 28, 2016	1.7
Increases related to current year income tax positions	0.3
Increases related to prior year income tax positions	1.1
Decreases related to prior year income tax positions	(0.1		)
Decreases related to lapse of applicable statute of limitations	(0.1		)
Decreases related to settlements	(0.1		)
Balance at June 3, 2017	$	2.8

The company's effective tax rate would have been affected by the total amount of unrecognized tax benefits had this amount been recognized as a reduction to income tax expense.

The company recognizes interest and penalties related to unrecognized tax benefits through Income tax expense in its Consolidated Statements of Comprehensive Income. Interest and penalties and the related liability, which are excluded from the table above, were as follows for the periods indicated:



(In millions)	June 3, 2017		May 28, 2016			May 30, 2015
Interest and penalty expense (income)	$	0.2	$	(0.1	)	$	0.4

Liability for interest and penalties	$	0.8	$	0.7

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 12 months as a result of new positions that may be taken on income tax returns, settlement of tax positions and the closing of statutes of limitation. It is not expected that any of the changes will be material to the company's Consolidated Statements of Comprehensive Income.

During the year, the company has closed the audit of fiscal year 2016 with the Internal Revenue Service under the Compliance Assurance Process (CAP). For the majority of the remaining tax jurisdictions, the company is no longer subject to state and local, or non-U.S. income tax examinations by tax authorities for fiscal years before 2014.

Fair Value of Financial Instruments

12 Months Ended

Jun. 03, 2017

Fair Value Disclosures [Abstract]

Fair Value Disclosures

Fair Value of Financial Instruments

The company's financial instruments consist of cash equivalents, marketable securities, accounts and notes receivable, deferred compensation plan, accounts payable, debt, redeemable noncontrolling interests and foreign currency exchange contracts. The company's financial instruments, other than long-term debt, are recorded at fair value. The fair value of fixed rate debt was based on third-party quotes (Level 2). 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)	June 3, 2017		May 28, 2016
Carrying value	$	199.9	$	221.9
Fair value	$	213.0	$	241.7

The following describes the methods the company uses to estimate the fair value of financial assets and liabilities, of which there have been no significant changes in the current period:

Available-for-sale securities — The company's available-for-sale marketable securities primarily include exchange equity and fixed income mutual funds and government obligations. These investments are recorded at fair value using quoted prices for similar securities.

Foreign currency exchange contracts — The company's foreign currency exchange contracts are valued using an approach based on foreign currency exchange rates obtained from active markets. The estimated fair value of forward currency exchange contracts is based on month-end spot rates as adjusted by current market-based activity.

Interest rate swap agreement — The company's interest rate swap agreement value is determined using a market approach based on rates obtained from active markets. The interest rate swap agreement is designated as a cash flow hedging instrument.

Deferred compensation plan assets — The company's deferred compensation plan assets primarily include domestic equity large cap and lifestyle mutual funds and are valued using quoted prices for similar securities.

Other — The company's redeemable noncontrolling interests are deemed to be a nonrecurring level 3 fair value measurement. Refer to Note 15 for further information regarding redeemable noncontrolling interests. The purchase price allocation performed to determine fair value of the underlying assets and liabilities associated with the equity investment in Naughtone utilized nonrecurring level 3 fair value measurements. Refer to Note 4 for further information regarding the investment in Naughtone. Nonrecurring level 3 fair value measurements were used to determine the fair value of the Nemschoff trade name, which was impaired during fiscal 2017. Refer to Note 16 for further information regarding the Nemschoff trade name impairment. Nonrecurring level 3 fair value measurements were used to determine the fair value of the building and the related financing liability associated with a construction-type lease related to a new DWR studio in Palo Alto, California. Refer to Note 5 for further information related to this lease.

The following tables set forth financial assets and liabilities measured at fair value in the Consolidated Balance Sheets and the respective pricing levels to which the fair value measurements are classified within the fair value hierarchy as of June 3, 2017 and May 28, 2016:



(In millions)	Fair Value Measurements
	June 3, 2017				May 28, 2016
Financial Assets	Quoted Prices With Other Observable Inputs (Level 2)		Management Estimates (Level 3)		Quoted Prices With Other Observable Inputs (Level 2)		Management Estimates (Level 3)
Available-for-sale securities:
Mutual funds - fixed income	$	7.7	$	—	$	6.4	$	—
Mutual funds - equity	0.9		—		0.7		—
Government obligations	—		—		0.4		—
Foreign currency forward contracts	0.5		—		0.5		—
Interest rate swap agreement	3.3		—		—		—
Deferred compensation plan	12.8		—		7.9		—
Total	$	25.2	$	—	$	15.9	$	—

Financial Liabilities
Foreign currency forward contracts	$	0.6	$	—	$	0.8	$	—
Contingent consideration	—		0.5		—		2.7
Total	$	0.6	$	0.5	$	0.8	$	2.7

The table below presents a reconciliation for liabilities measured at fair value using significant unobservable inputs (Level 3) (in millions):



(In millions)
Contingent Consideration	June 3, 2017			May 28, 2016
Beginning balance	$	2.7		$	2.6
Net realized gains	(0.2		)	—
Foreign currency translation adjustments	—			(0.1		)
Settlements	(2.0		)	(2.5		)
Purchases or additions	—			2.7
Ending balance	$	0.5		$	2.7

The contingent consideration liabilities represent future payment obligations that relate to business and product line acquisitions. These payments are based on the future performance of the acquired businesses. The contingent consideration liabilities are valued using estimates based on discount rates that reflect the risk involved and the projected sales and earnings of the acquired businesses. The estimates are updated and the liabilities are adjusted to fair value on a quarterly basis.

The following is a summary of the carrying and market values of the company's marketable securities as of the dates indicated:



	June 3, 2017								May 28, 2016
(In millions)	Cost		Unrealized Gain		Unrealized Loss		Market Value		Cost		Unrealized Gain		Unrealized Loss		Market Value
Mutual funds - fixed income	$	7.6	$	0.1	$	—	$	7.7	$	6.4	$	—	$	—	$	6.4
Mutual funds - equity	0.9		—		—		0.9		0.7		—		—		0.7
Government obligations	—		—		—		—		0.4		—		—		0.4
Total	$	8.5	$	0.1	$	—	$	8.6	$	7.5	$	—	$	—	$	7.5

Adjustments to the fair value of available-for-sale securities are recorded as increases or decreases, net of income taxes, within Accumulated other comprehensive loss in stockholders’ equity. These adjustments are also included within the caption Unrealized holding gain within the Condensed Consolidated Statements of Comprehensive Income. Unrealized gains recognized in the company's Condensed Consolidated Statement of Comprehensive Income related to available-for-sale securities were $0.1 million and zero for the fiscal years ended June 3, 2017 and May 28, 2016, respectively. The cost of securities sold is based on the specific identification method; realized gains and losses resulting from such sales are included in the Condensed Consolidated Statements of Comprehensive Income within "Other, net".

The company reviews its investment portfolio for any unrealized losses that would be deemed other-than-temporary and require the recognition of an impairment loss in earnings. If the cost of an investment exceeds its fair value, the company evaluates, among other factors, general market conditions, the duration and extent to which the fair value is less than its cost, the company's intent to hold the investment and whether it is more likely than not that the company will be required to sell the investment before recovery of the cost basis. The company also considers the type of security, related industry and sector performance and published investment ratings. Once a decline in fair value is determined to be other-than-temporary, an impairment charge is recorded and a new cost basis in the investment is established. If conditions within individual markets, industry segments or macro-economic environments deteriorate, the company could incur future impairments.

The company views its available-for-sale portfolio as available for use in its current operations. Accordingly, the investments are recorded within Current Assets within the Condensed Consolidated Balance Sheets.

Derivative Instruments and Hedging Activities

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 offset 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. These foreign currency exposures typically arise from net liability or asset exposures in non-functional currencies on the balance sheets of our foreign subsidiaries. These foreign currency forward contracts generally settle within 30 days and are not used for trading purposes. These forward contracts are not designated as hedging instruments. Accordingly, we record the fair value of these contracts as of the end of the reporting period in the Consolidated Balance Sheets with changes in fair value recorded within the Consolidated Statements of Comprehensive Income. The balance sheet classification for the fair values of these forward contracts is to Other current assets for unrealized gains and to Other accrued liabilities for unrealized losses. The Consolidated Statements of Comprehensive Income classification for the fair values of these forward contracts is to Other expenses (income): Other, net, for both realized and unrealized gains and losses.

The notional amounts of the forward contracts held to purchase and sell U.S. dollars in exchange for other major international currencies were $36.1 million and $64.3 million as of June 3, 2017 and May 28, 2016, respectively. The notional amounts of the foreign currency forward contracts held to purchase and sell British pound sterling in exchange for other major international currencies were £19.4 million and £31.2 million as of June 3, 2017 and May 28, 2016, respectively. The company also has other forward contracts related to other currency pairs at varying notional amounts.

Interest Rate Swaps

During the fiscal year ended June 3, 2017, the company entered into an interest rate swap agreement with an aggregate notional amount of $150.0 million, a forward start date of January 3, 2018 and a termination date of January 3, 2028. The company expects to borrow on its variable rate LIBOR-based revolving credit facility in order to pay off the existing $150.0 million of Series B Senior Notes. The interest rate swap is expected to be utilized to effectively convert the $150.0 million of outstanding indebtedness from a LIBOR-based floating interest rate, plus applicable margin, to a 1.949 percent fixed interest rate plus applicable margin under the agreement as of the forward start date.

The company 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 agreement was entered into to exchange variable rate interest payments for fixed rate payments over the life of the agreement without the exchange of the underlying notional amounts. The notional amount of the interest rate swap agreement is used to measure interest to be paid or received and does not represent the amount of exposure to credit loss. The differential paid or received on the interest rate swap agreement is recognized as an adjustment to interest expense.

The interest rate swap was a designated cash flow hedge at inception and remains an effective accounting hedge as of June 3, 2017. Since a designated derivative meets hedge accounting criteria, the fair value of the hedge is recorded in the Consolidated Statement of Stockholders’ Equity as a component of Accumulated other comprehensive loss, net of tax. The ineffective portion of the change in fair value of the derivative is immediately recognized in earnings. The interest rate swap agreement is assessed for hedge effectiveness on a quarterly basis.

Effects of Derivatives on the Financial Statements

The effects of derivatives on the consolidated financial statements were as follows for the fiscal years ended 2017 and 2016 (amounts presented exclude any income tax effects):



(In millions)	Balance Sheet Location	June 3, 2017		May 28, 2016
Designated derivatives:
Interest rate swap	Long-term assets: Other assets	$	3.3	$	—
Non-designated derivatives:
Foreign currency forward contracts	Current assets: Other	$	0.5	$	0.5
Foreign currency forward contracts	Current liabilities: Other accrued liabilities	$	0.6	$	0.8



(In millions)		Fiscal Year
	Statement of Comprehensive Income Location	June 3, 2017			May 28, 2016			May 30, 2015
Gain recognized on foreign currency forward contracts	Other expenses (income): Other, net	$	(1.2	)	$	(0.7	)	$	(2.1	)

The gain recorded, net of income taxes, in Other comprehensive loss for the effective portion of designated derivatives was as follows for the periods presented below:



(In millions)	Fiscal Year
	June 3, 2017		May 28, 2016		May 30, 2015
Interest rate swap	$	2.1	$	—	$	—

For fiscal 2017, 2016 and 2015, there were zero gains or losses recognized against earnings for hedge ineffectiveness and zero gains or losses reclassified from Accumulated other comprehensive loss into earnings. The company expects zero to be reclassified from Accumulated other comprehensive loss to earnings, in the next fiscal year, related to the interest rate swap.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Warranties, Guarantees, and Contingencies

12 Months Ended

Jun. 03, 2017

Commitments and Contingencies Disclosure [Abstract]

Commitments Contingencies and Guarantees

Warranties, Guarantees 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. 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 various costs associated with the company's warranty program. General warranty reserves are based on historical claims experience and other currently available information and are periodically adjusted for business levels and other factors. Specific reserves are established once an issue is identified with the amounts for such reserves based on the estimated cost of correction. Changes in the warranty reserve for the stated periods were as follows:



(In millions)	2017			2016			2015
Accrual balance, beginning	$	43.9		$	39.3		$	37.7
Accrual for warranty matters	22.8			25.5			25.0
Settlements	(19.0		)	(20.9		)	(23.4		)
Accrual balance, ending	$	47.7		$	43.9		$	39.3

Other Guarantees

The company is periodically required to provide performance bonds in order to conduct business with certain customers. These arrangements are common and generally have terms ranging between one and three years. The bonds are required to provide assurances to customers that the products and services they have purchased will be installed and/or provided properly and without damage to their facilities. The performance bonds are provided by various bonding agencies and the company is ultimately liable for claims that may occur against them. As of June 3, 2017, the company had a maximum financial exposure related to performance bonds of approximately $9.7 million. 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 significantly affect the company's financial statements. Accordingly, no liability has been recorded as of June 3, 2017 and May 28, 2016.

The company periodically enters into agreements in the normal course of business that may include indemnification clauses regarding patent or trademark infringement and service losses. Service losses represent all direct or consequential loss, liability, damages, costs and expenses incurred by the customer or others resulting from services rendered by the company, the dealer, or certain sub-contractors, due to a proven negligent act. The company has no history of claims, nor is it aware of circumstances that would require it to perform under these arrangements and believes that the resolution of any claims that might arise in the future, either individually or in the aggregate, would not significantly affect the company's financial statements. Accordingly, no liability has been recorded as of June 3, 2017 and May 28, 2016.

The company has entered into standby letter of credit arrangements for the purpose of protecting various insurance companies and lessors against default on insurance premium and lease payments. As of June 3, 2017, the company had a maximum financial exposure from these standby letters of credit of approximately $8.3 million, all of which is considered usage against the company's revolving credit facility. The company has no history of claims, nor is it aware of circumstances that would require it to perform under any of these arrangements and believes that the resolution of any claims that might arise in the future, either individually or in the aggregate, would not significantly affect the company's financial statements. Accordingly, no liability has been recorded as of June 3, 2017 and May 28, 2016.

Contingencies

The company is also involved in legal proceedings and litigation arising in the ordinary course of business. In the opinion of management, the outcome of such proceedings and litigation currently pending will not materially affect the company's Consolidated Financial Statements.

As of the end of fiscal 2017, outstanding commitments for future purchase obligations approximated $45.4 million.

Operating Segments

12 Months Ended

Jun. 03, 2017

Segment Reporting [Abstract]

Segment Reporting Disclosure

Operating Segments

The company's reportable segments consist of North American Furniture Solutions, ELA ("EMEA, Latin America, and Asia Pacific") Furniture Solutions, Specialty and Consumer. The North American Furniture Solutions reportable segment includes the operations associated with the design, manufacture and sale of furniture products for work-related settings, including office, education, and healthcare environments, throughout the United States and Canada. ELA Furniture Solutions includes the operations associated with the design, manufacture, and sale of furniture products, primarily for work-related settings, in the EMEA, Latin America and Asia-Pacific geographic regions. Specialty includes the operations associated with the design, manufacture, and sale of high-craft furniture products and textiles including Geiger wood products, Maharam textiles, and Herman Miller Collection products. The Consumer segment includes the operations associated with the sale of modern design furnishings and accessories to third party retail distributors, as well as direct to consumer sales through eCommerce and DWR studios. The company also reports a Corporate category consisting primarily of unallocated corporate expenses including acquisition-related costs and other unallocated corporate costs.

Subsequent to the end of fiscal 2017, the company implemented an organizational change that will result in the Nemschoff subsidiary joining the Specialty operating segment rather than the North American Furniture Solutions segment. Beginning in the first quarter of fiscal 2018, the company will recast the results of the Specialty segment to include the results of the Nemschoff subsidiary.

The performance of the operating segments is evaluated by the company's management using various financial measures. The following is a summary of certain key financial measures for the respective fiscal years indicated:



(In millions)	2017			2016			2015

Net Sales:
North American Furniture Solutions	$	1,342.2		$	1,331.8		$	1,241.9
ELA Furniture Solutions	385.5			412.6			409.9
Specialty	232.4			231.8			219.9
Consumer	318.1			288.7			270.5
Corporate	—			—			—
Total	$	2,278.2		$	2,264.9		$	2,142.2

Depreciation and Amortization:
North American Furniture Solutions	$	32.0		$	27.9		$	26.5
ELA Furniture Solutions	8.8			8.5			8.2
Specialty	7.5			7.4			7.4
Consumer	10.2			8.6			7.3
Corporate	0.4			0.6			0.4
Total	$	58.9		$	53.0		$	49.8

Operating Earnings (Losses):
North American Furniture Solutions	$	137.7		$	152.0		$	125.2
ELA Furniture Solutions	30.8			35.3			25.9
Specialty	17.7			16.4			13.5
Consumer	5.3			8.1			14.7
Corporate	(0.7		)	(0.3		)	(15.9		)
Total	$	190.8		$	211.5		$	163.4

Capital Expenditures:
North American Furniture Solutions	$	47.1		$	56.8		$	31.7
ELA Furniture Solutions	8.5			15.0			20.3
Specialty	9.7			3.1			3.7
Consumer	22.0			10.2			7.9
Corporate	—			—			—
Total	$	87.3		$	85.1		$	63.6

Total Assets:
North American Furniture Solutions	$	533.6		$	531.7		$	504.5
ELA Furniture Solutions	230.3			218.4			235.4
Specialty	157.9			147.3			151.6
Consumer	276.4			245.3			231.8
Corporate	108.1			92.5			69.4
Total	$	1,306.3		$	1,235.2		$	1,192.7

Goodwill:
North American Furniture Solutions	$	135.8		$	135.8		$	135.8
ELA Furniture Solutions	40.1			40.9			41.9
Specialty	49.8			49.8			49.8
Consumer	78.8			78.8			75.6
Corporate	—			—			—
Total	$	304.5		$	305.3		$	303.1

The accounting policies of the reportable operating segments are the same as those of the company. Additionally, the company employs a methodology for allocating corporate costs and assets with the underlying objective of this methodology being to allocate corporate costs according to the relative usage of the underlying resources and to allocate corporate assets according to the relative expected benefit. The majority of the allocations for corporate expenses are based on relative net sales. However, certain corporate costs, generally considered the result of isolated business decisions, are not subject to allocation and are evaluated separately from the rest of the regular ongoing business operations.

The company's product offerings consist primarily of office furniture systems, seating, freestanding furniture, storage and casegoods. These product offerings are marketed, distributed and managed primarily as a group of similar products on an overall portfolio basis. The following is a summary of net sales estimated by product category for the respective fiscal years indicated.



(In millions)	2017		2016		2015
Net Sales:
Systems	$	639.0	$	656.8	$	563.4
Seating	894.8		855.5		805.5
Freestanding and storage	428.8		456.9		484.1
Other ⁽¹⁾	315.6		295.7		289.2
Total	$	2,278.2	$	2,264.9	$	2,142.2

(1) “Other” primarily consists of textiles or uncategorized product sales and service sales.

Sales by geographic area are based on the location of the customer. Long-lived assets consist of long-term assets of the company, excluding financial instruments, deferred tax assets and long-term intangibles. The following is a summary of geographic information for the respective fiscal years indicated. Individual foreign country information is not provided as none of the individual foreign countries in which the company operates are considered material for separate disclosure based on quantitative and qualitative considerations.



(In millions)	2017		2016		2015
Net Sales:
United States	$	1,690.1	$	1,757.0	$	1,640.6
International	588.1		507.9		501.6
Total	$	2,278.2	$	2,264.9	$	2,142.2



(In millions)	2017		2016		2015
Long-lived assets:
United States	$	328.6	$	254.8	$	224.2
International	45.3		48.1		53.8
Total	$	373.9	$	302.9	$	278.0

The company estimates that no single dealer accounted for more than 5 percent of the company's net sales in the fiscal year ended June 3, 2017. The company estimates that its largest single end-user customer accounted for $102 million, $88 million and $97 million of the company's net sales in fiscal 2017, 2016 and 2015, respectively. This represents approximately 5 percent, 4 percent and 5 percent of the company's net sales in fiscal 2017, 2016 and 2015, respectively.

Approximately 15 percent of the company's employees are covered by collective bargaining agreements, most of whom are employees of its Nemschoff, Herman Miller Ningbo, and Herman Miller Dongguan subsidiaries.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Accumulated Other Comprehensive Loss (Notes)

12 Months Ended

Jun. 03, 2017

Accumulated Other Comprehensive Income (Loss) [Abstract]

Comprehensive Income (Loss) Note

Accumulated Other Comprehensive Loss

The following table provides an analysis of the changes in accumulated other comprehensive loss for the years ended June 3, 2017, May 28, 2016 and May 30, 2015:



	Year Ended
(In millions)	June 3, 2017			May 28, 2016			May 30, 2015
Cumulative translation adjustments at beginning of period	$	(29.6	)	$	(20.8	)	$	(11.1	)
Translation adjustments (net of tax of $ - , ($0.3) and $0.3)	(7.2		)	(8.8		)	(9.7		)
Balance at end of period	(36.8		)	(29.6		)	(20.8		)
Pension and other post-retirement benefit plans at beginning of period	(34.9		)	(35.4		)	(26.8		)
Adjustments to pension and other post-retirement benefit plans (net of tax of $3.7, ($0.7) and $2.6)	(14.5		)	(2.0		)	(10.0		)
Reclassification to earnings - operating expenses (net of tax of ($0.4), ($0.7) and ($0.4))	1.8			2.5			1.4
Balance at end of period	(47.6		)	(34.9		)	(35.4		)
Interest rate swap agreement at beginning of period	—			—			—
Valuation adjustments (net of tax of ($1.2), $ - and $ -)	2.1			—			—
Balance at end of period	2.1			—			—
Available-for-sale Securities at beginning of period	—			—			—
Unrealized holding gain (net of tax of $ - , $ - and $ -)	0.1			—			—
Balance at end of period	0.1			—			—
Total accumulated other comprehensive loss	$	(82.2	)	$	(64.5	)	$	(56.2	)

- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e689-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669619-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e640-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
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-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e716-108580

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e709-108580

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e637-108580

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
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-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e681-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Reclassification Adjustments
-URI http://asc.fasb.org/extlink&oid=6522872

+ Details

Redeemable Noncontrolling Interests (Notes)

12 Months Ended

Jun. 03, 2017

Redeemable Noncontrolling Interests [Abstract]

Noncontrolling Interest Disclosure [Text Block]

Redeemable Noncontrolling Interests

Redeemable noncontrolling interests are reported on the Consolidated Balance Sheets in mezzanine equity within the caption Redeemable noncontrolling interests. The company recognizes changes to the redemption value of redeemable noncontrolling interests as they occur and adjusts the carrying value to equal the redemption value at the end of each reporting period subject to a “floor” amount that is equal to the fair value of the redeemable noncontrolling interests at the time they were originally recorded. The redemption amounts have been estimated based on the fair value of the subsidiary, determined based on a weighting of the discounted cash flow and market methods. This represents a level 3 fair value measurement.

Changes in the company’s Redeemable noncontrolling interests for the years ended June 3, 2017 and May 28, 2016 are as follows:



	Year Ended
(In millions)	June 3, 2017			May 28, 2016
Balance at beginning of period	$	27.0		$	30.4
Purchase of redeemable noncontrolling interests	(1.5		)	—
Net income attributable to redeemable noncontrolling interests	0.2			0.5
Redemption value adjustment	(1.2		)	(4.0		)
Other adjustments	0.1			0.1
Balance at end of period	$	24.6		$	27.0

Restructuring and Impairment Activities

12 Months Ended

Jun. 03, 2017

Restructuring and Related Activities [Abstract]

Restructuring and Related Activities Disclosure

Restructuring and Impairment Activities

2017 Restructuring and Impairment Charges

The company recognized asset impairment expense totaling $7.1 million associated with the Nemschoff trade name for the fiscal year 2017. Forecasts developed during the fourth quarter of fiscal 2017 indicated future revenue and profitability no longer supported the value of the trade name intangible asset. The company also recognized restructuring expenses of $5.4 million related to targeted workforce reductions within the North America, ELA, Specialty and Consumer segments. The restructuring actions were deemed to be complete at June 3, 2017 and final payments are expected to be made over the course of the next fiscal year. These charges have been reflected separately as "Restructuring and impairment expenses" in the Consolidated Statements of Comprehensive Income and are included within Operating earnings for the North America, ELA, Specialty and Consumer segments within segment reporting in Note 13.

The following table provides an analysis of the changes in restructuring costs reserve for the fiscal year ended June 3, 2017:



	Year Ended
(In millions)	June 3, 2017
Beginning Balance	$	0.4
Restructuring expenses	5.4
Payments	(3.4		)
Ending Balance	$	2.4

2015 Restructuring and Impairment Charges

The company recognized asset impairment expense totaling $10.8 million associated with the POSH trade name for the fiscal year 2015. Although profitability associated with the POSH trade name increased as compared to the prior year, forecasts developed during the fourth quarter of fiscal 2015 indicated that future revenue and profitability no longer supported the value of the trade name intangible asset.

The company also recognized restructuring expenses of $1.9 million during the third quarter of fiscal 2015 related to targeted workforce reductions within the North American segment. These actions resulted in the recognition of restructuring expenses related to severance and outplacement costs.

These charges have been reflected separately as "Restructuring and impairment expenses" in the Consolidated Statements of Comprehensive Income and are included in the Corporate segment within the segment reporting within Note 13.

Subsequent Event	12 Months Ended
Subsequent Event	Jun. 03, 2017
Subsequent Events [Abstract]
Subsequent Event	Subsequent Event On June 12, 2017, the company entered into an interest rate swap agreement (“Swap Transaction”) to manage its exposure to fluctuations in variable interest rates. The Swap Transaction is for an aggregate notional amount of $75.0 million with a forward start date of January 3, 2018 and a termination date of January 3, 2028. On July 25, 2017, the company made a voluntary contribution of $12.0 million to the plan assets of the international pension benefit plan, which will result in a reduction to the reported unfunded status of the international pension benefit plan in the next fiscal year. On July 31, 2017, the company sold a branch of its wholly-owned, multi-location, contract furniture dealership in Canada. As a result of the transaction, the company received an initial payment of approximately $2 million at closing. This payment excluded the purchase consideration related to the value of accounts receivable of the divested dealership, which will be paid by the buyer in the future as such receivables are collected, over a period not to exceed 120 days. The total gain related to the sale is not expected to be material to the company's financial statements. The operations associated with the dealership related to the North American Furniture Solutions segment.

Quarterly Financial Data (Unaudited)

12 Months Ended

Jun. 03, 2017

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Information

Quarterly Financial Data (Unaudited)

Set forth below is a summary of the quarterly operating results on a consolidated basis for the years ended June 3, 2017, May 28, 2016, and May 30, 2015.



(In millions, except per share data)		First Quarter		Second Quarter		Third Quarter		Fourth Quarter
2017	Net sales	$	598.6	$	577.5	$	524.9	$	577.2
	Gross margin ⁽¹⁾	230.0		218.0		195.5		220.9
	Net earnings attributable to Herman Miller, Inc.	36.3		31.7		22.5		33.4
	Earnings per share-basic ⁽¹⁾	0.61		0.53		0.38		0.56
	Earnings per share-diluted	0.60		0.53		0.37		0.55

2016	Net sales	$	565.4	$	580.4	$	536.5	$	582.6
	Gross Margin	216.8		224.4		207.8		225.2
	Net earnings attributable to Herman Miller, Inc. ⁽¹⁾	33.5		34.7		27.9		40.7
	Earnings per share-basic	0.56		0.58		0.46		0.68
	Earnings per share-diluted	0.56		0.57		0.46		0.67

2015	Net sales	$	509.7	$	565.4	$	516.4	$	550.7
	Gross margin	185.6		205.7		190.5		209.6
	Net earnings attributable to Herman Miller, Inc.⁽¹⁾	25.2		27.8		21.0		23.4
	Earnings per share-basic	0.43		0.47		0.35		0.39
	Earnings per share-diluted	0.42		0.46		0.35		0.39

(1) The sum of the quarters does not equal the annual balance reflected in the Consolidated Statements of Comprehensive Income due to rounding associated with the calculations on an individual quarter basis.

Schedule II Valuation and Qualifying Accounts

12 Months Ended

May 28, 2016

Schedule II Valuation and Qualifiying Accounts [Abstract]

Schedule of Valuation and Qualifying Accounts Disclosure

SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS

(In millions)



Column A	Column B		Column C			Column D			Column E
Description	Balance at beginning of period		Charges to expenses or net sales			Deductions ⁽³⁾			Balance at end of period
Year ended June 3, 2017:
Accounts receivable allowances — uncollectible accounts⁽¹⁾	$	3.4	$	—		$	(1.1	)	$	2.3

Accounts receivable allowances — credit memo⁽²⁾	$	0.4	$	—		$	—		$	0.4

Allowance for possible losses on notes receivable	$	0.9	$	—		$	—		$	0.9

Valuation allowance for deferred tax asset	$	10.6	$	(0.6	)	$	—		$	10.0

Year ended May 28, 2016:
Accounts receivable allowances — uncollectible accounts⁽¹⁾	$	2.4	$	2.3		$	(1.3	)	$	3.4

Accounts receivable allowances — credit memo⁽²⁾	$	0.4	$	—		$	—		$	0.4

Allowance for possible losses on notes receivable	$	1.0	$	(0.1	)	$	—		$	0.9

Valuation allowance for deferred tax asset	$	11.1	$	(1.5	)	$	1.0		$	10.6

Year ended May 30, 2015:
Accounts receivable allowances — uncollectible accounts⁽¹⁾	$	3.4	$	0.9		$	(1.9	)	$	2.4

Accounts receivable allowances — credit memo⁽²⁾	$	0.6	$	—		$	(0.2	)	$	0.4

Allowance for possible losses on notes receivable	$	0.1	$	0.9		$	—		$	1.0

Valuation allowance for deferred tax asset	$	8.5	$	(0.6	)	$	3.2		$	11.1

(1) Activity under the “Charges to expense or net sales” column are recorded within selling, general and administrative expenses.

(2) Activity under the “Charges to expenses or net sales” column are recorded within net sales.

(3) Represents amounts written off, net of recoveries and other adjustments. Includes effects of foreign translation.

Significant Accounting and Reporting Policies (Policies)

12 Months Ended

Jun. 03, 2017

Accounting Policies [Abstract]

Principles of Consolidation

Fiscal Year

Foreign Currency Translation

Cash Equivalents

Marketable Securities

Accounts Receivable Allowances

Concentrations of Credit Risk

Inventories

Goodwill and Indefinite-Lived Intangible Assets

Goodwill and Indefinite-lived Intangible Assets

Property, Equipment, and Depreciation

Property, Equipment and Depreciation

As of the end of fiscal 2017, outstanding commitments for future capital purchases approximated $16.3 million.

Long-Lived Assets - Indefinite

Other Long-Lived Assets

Long-Lived Assets - Finite



	June 3, 2017
(In millions)	Patent and Trademarks		Customer Relationships		Other		Total
Gross carrying value	$	20.5	$	55.3	$	7.5	$	83.3
Accumulated amortization	13.3		19.7		4.9		37.9
Net	$	7.2	$	35.6	$	2.6	$	45.4

	May 28, 2016
	Patent and Trademarks		Customer Relationships		Other		Total
Gross carrying value	$	19.8	$	55.7	$	7.5	$	83.0
Accumulated amortization	12.3		15.9		4.0		32.2
Net	$	7.5	$	39.8	$	3.5	$	50.8

Self Insurance

Self-Insurance



(In millions)	Retention Level (per occurrence)
General liability and auto liability/physical damage	$	1.00
Workers' compensation and property	$	0.75

Redeemable Noncontrolling Interest

Redeemable Noncontrolling Interests

Changes in the company’s Redeemable noncontrolling interests for the years ended June 3, 2017 and May 28, 2016 are as follows:



	Year Ended
(In millions)	June 3, 2017			May 28, 2016
Balance at beginning of period	$	27.0		$	30.4
Purchase of redeemable noncontrolling interests	(1.5		)	—
Net income attributable to redeemable noncontrolling interests	0.2			0.5
Redemption value adjustment	(1.2		)	(4.0		)
Other adjustments	0.1			0.1
Balance at end of period	$	24.6		$	27.0

Research, Development, and Other Related Costs

Research, Development and Other Related Costs

Customer Payments and Incentives

Revenue Recognition

Shipping and Handling Expenses

The company records shipping and handling related expenses under the caption Cost of sales in the Consolidated Statements of Comprehensive Income.

Cost of Sales

Selling, General, and Administrative

Income Taxes

Stock-Based Compensation

Earnings per Share

Comprehensive Income

Use of Estimates in the Preparation of Financial Statements

Fair Value

The company classifies and discloses its fair value measurements in one of the following three categories:


•	Level 1 — Financial instruments with unadjusted, quoted prices listed on active market exchanges.


•	Level 2 — Financial instruments lacking unadjusted, quoted prices from active market exchanges, including over-the-counter traded financial instruments. Financial instrument values are determined using prices for recently traded financial instruments with similar underlying terms and direct or indirect observational inputs, such as interest rates and yield curves at commonly quoted intervals.


•	Level 3 — Financial instruments not actively traded on a market exchange and there is little, if any, market activity. Values are determined using significant unobservable inputs or valuation techniques.

See Note 11 of the Consolidated Financial Statements for the required fair value disclosures.

Foreign Currency Forward Contracts Not Designated as Hedges

Derivatives and Hedging

Significant Accounting and Reporting Policies (Tables)

12 Months Ended

Jun. 03, 2017

Accounting Policies [Abstract]

Schedule of Goodwill and Indefinite-lived Intangibles

Goodwill and other indefinite-lived assets included in the Consolidated Balance Sheets consist of the following:



(In millions)	Goodwill			Indefinite-lived Intangible Assets			Total Goodwill and Indefinite-lived Intangible Assets
Balance, May 30, 2015	$	303.1		$	85.2		$	388.3
Foreign currency translation adjustments	(0.4		)	—			(0.4		)
Acquisition of George Nelson Bubble Lamp product line	3.2			—			3.2
Sale of owned dealer	(0.6		)	—			(0.6		)
Balance, May 28, 2016	$	305.3		$	85.2		$	390.5
Foreign currency translation adjustments	(0.7		)	—			(0.7		)
Sale of owned dealer	(0.1		)	—			(0.1		)
Impairment charges	—			(7.1		)	(7.1		)
Balance, June 03, 2017	$	304.5		$	78.1		$	382.6

Schedule of Finite-Lived Intangible Assets by Major Class

Refer to the following table for the combined gross carrying value and accumulated amortization for these amortizable intangibles.



	June 3, 2017
(In millions)	Patent and Trademarks		Customer Relationships		Other		Total
Gross carrying value	$	20.5	$	55.3	$	7.5	$	83.3
Accumulated amortization	13.3		19.7		4.9		37.9
Net	$	7.2	$	35.6	$	2.6	$	45.4

	May 28, 2016
	Patent and Trademarks		Customer Relationships		Other		Total
Gross carrying value	$	19.8	$	55.7	$	7.5	$	83.0
Accumulated amortization	12.3		15.9		4.0		32.2
Net	$	7.5	$	39.8	$	3.5	$	50.8

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense

Estimated amortization expense on existing amortizable intangible assets as of June 3, 2017, for each of the succeeding five fiscal years, is as follows:



(In millions)
2018	$	6.3
2019	$	5.8
2020	$	5.7
2021	$	5.7
2022	$	5.6

Schedule of Self Insurance Retention Levels

The company's retention levels designated within significant insurance arrangements as of June 3, 2017, are as follows:



(In millions)	Retention Level (per occurrence)
General liability and auto liability/physical damage	$	1.00
Workers' compensation and property	$	0.75

Acquisitions and Divestitures (Tables)

12 Months Ended

Jun. 03, 2017

May 28, 2016

Business Combinations [Abstract]

Schedule of Business Acquisitions, by Acquisition



Assets Acquired and Liabilities Assumed on July 28, 2014
(In millions)	Fair Value
Purchase price	$	155.2
Fair value of the assets acquired:
Cash	1.2
Accounts receivable	2.2
Inventory	47.4
Current deferred tax asset	1.5
Other current assets	5.5
Goodwill	75.6
Other intangible assets	68.5
Property	32.0
Other long term assets	2.4
Total assets acquired	236.3
Fair value of liabilities assumed:
Accounts payable	20.8
Accrued compensation and benefits	1.6
Other accrued liabilities	12.3
Long term deferred tax liability	14.5
Other long term liabilities	0.4
Total liabilities assumed	49.6
Redeemable noncontrolling interests	25.7
Noncontrolling interests	5.8
Net assets acquired	$	155.2

Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination

Other intangible assets acquired as a result of the acquisition of DWR were valued at $68.5 million. These amounts are reflected in the values presented in the following table:



Intangible Assets Acquired from the DWR Acquisition
(In millions)	Fair Value		Useful Life
Trade Names and Trademarks	$	55.1	Indefinite
Exclusive Distribution Agreements	0.2		1.5 years
Customer Relationships	12.0		10 - 16 years
Product Development Designs	1.2		7 years
Total Intangible Assets Acquired	$	68.5

Inventories (Tables)

12 Months Ended

Jun. 03, 2017

Inventory Disclosure [Abstract]

Schedule of Inventory, Current



(In millions)	June 3, 2017		May 28, 2016
Finished goods and work in process	$	119.0	$	102.1
Raw materials	33.4		26.1
Total	$	152.4	$	128.2

Investments in Nonconsolidated Affiliates (Tables)

12 Months Ended

Jun. 03, 2017

Equity Method Investments and Joint Ventures [Abstract]

Equity Method Investment Balances [Table Text Block]

Equity Income From Nonconsolidated Affiliates [Table Text Block]



(in millions)	June 3, 2017		May 28, 2016		May 30, 2015
Equity earnings from nonconsolidated affiliates	$	1.6	$	0.4	$	0.1

Equity Method Investments

The company had an ownership interest in five nonconsolidated affiliates at June 3, 2017. Refer to the company's ownership percentages shown below:



Ownership Interest	June 3, 2017	May 28, 2016
Kvadrat Maharam Arabia DMCC	50.0%	50.0%
Kvadrat Maharam Pty Limited	50.0%	50.0%
Kvadrat Maharam Turkey JSC	50.0%	50.0%
Danskina B.V.	50.0%	50.0%
Naughtone Holdings Limited	50.0%	—%

Sales to and purchases from nonconsolidated affiliates were as follows for the periods presented below:



(in millions)	June 3, 2017		May 28, 2016		May 30, 2015
Sales to nonconsolidated affiliates	$	4.0	$	2.5	$	2.5
Purchases from nonconsolidated affiliates	$	4.2	$	0.9	$	0.5

Balances due to or due from nonconsolidated affiliates were as follows for the periods presented below:



(in millions)	June 3, 2017		May 28, 2016
Receivables from nonconsolidated affiliates	$	0.8	$	0.4
Payables to nonconsolidated affiliates	$	0.5	$	0.1

Long-Term Debt (Tables)

12 Months Ended

Jun. 03, 2017

Debt Disclosure [Abstract]

Schedule of Long-term Debt Instruments

Long-term debt consisted of the following obligations:



(In millions)	June 3, 2017		May 28, 2016
Series B Senior Notes, 6.42%, due January 3, 2018	$	149.9	$	149.9
Debt securities, 6.0%, due March 1, 2021	50.0		50.0
Syndicated Revolving Line of Credit, due September 2021	—		22.0
Total	$	199.9	$	221.9

Schedule of Maturities of Long-term Debt



(In millions)
2018	$	—
2019	$	—
2020	$	—
2021	$	50.0
2022	$	—
Thereafter	$	149.9

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
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+ Details

Employee Benefit Plans (Tables)

12 Months Ended

Jun. 03, 2017

Compensation and Retirement Disclosure [Abstract]

Schedule of Funded Status and Amounts Recognized in the Balance Sheet



	Pension Benefits												Post-Retirement Benefits
	2017						2016						2017			2016
(In millions)	Domestic			International			Domestic			International
Change in benefit obligation:
Benefit obligation at beginning of year	$	1.0		$	104.4		$	1.1		$	112.0		$	5.9		$	7.7
Interest cost	0.1			2.7			—			3.8			0.2			0.2
Foreign exchange impact	—			(12.5		)	—			(4.6		)	—			—
Actuarial (gain) loss	—			23.4			—			(4.4		)	(0.4		)	(1.3		)
Benefits paid	(0.1		)	(4.2		)	(0.1		)	(2.4		)	(0.7		)	(0.7		)
Benefit obligation at end of year	$	1.0		$	113.8		$	1.0		$	104.4		$	5.0		$	5.9

Change in plan assets:
Fair value of plan assets at beginning of year	$	—		$	85.0		$	—		$	92.0		$	—		$	—
Actual return on plan assets	—			9.6			—			(1.3		)	—			—
Foreign exchange impact	—			(10.3		)	—			(3.7		)	—			—
Employer contributions	0.1			0.4			0.1			0.4			0.7			0.7
Benefits paid	(0.1		)	(4.2		)	(0.1		)	(2.4		)	(0.7		)	(0.7		)
Fair value of plan assets at end of year	$	—		$	80.5		$	—		$	85.0		$	—		$	—

Funded status:
Under funded status at end of year	$	(1.0	)	$	(33.3	)	$	(1.0	)	$	(19.4	)	$	(5.0	)	$	(5.9	)

Components of the amounts recognized in the Consolidated Balance Sheets:
Current liabilities	$	(0.1	)	$	—		$	(0.1	)	$	—		$	(0.7	)	$	(0.7	)
Non-current liabilities	$	(0.9	)	$	(33.3	)	$	(0.9	)	$	(19.4	)	$	(4.3	)	$	(5.2	)

Components of the amounts recognized in Accumulated other comprehensive loss before the effect of income taxes:
Unrecognized net actuarial loss (gain)	$	0.3		$	50.9		$	0.3		$	39.3		$	(0.6	)	$	(0.2	)
Accumulated other comprehensive loss	$	0.3		$	50.9		$	0.3		$	39.3		$	(0.6	)	$	(0.2	)

Schedule of Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets [Table Text Block]

The following table summarizes the totals for pension plans with accumulated benefit obligations in excess of plan assets:



Pension Plans with Accumulated Benefit Obligation in Excess of Plan Assets
(In millions)	2017		2016
Projected benefit obligation	$	114.8	$	105.4
Accumulated benefit obligation	$	111.0	$	101.8
Fair value of plan assets	$	80.5	$	85.0

Schedule of Net Benefit Costs

The following table is a summary of the annual cost of the company's pension and post-retirement plans:



Components of Net Periodic Benefit Costs and Other Changes Recognized in Other Comprehensive Income:
	Pension Benefits									Post-Retirement Benefits
(In millions)	2017			2016			2015			2017		2016		2015
Domestic:
Interest cost	$	0.1		$	—		$	—		$	0.2	$	0.2	$	0.2
Net periodic benefit cost	$	0.1		$	—		$	—		$	0.2	$	0.2	$	0.2

International:
Interest cost	$	2.7		$	3.8		$	4.3
Expected return on plan assets	(4.7		)	(5.4		)	(5.5		)
Net amortization	2.2			2.8			1.8
Net periodic benefit cost	$	0.2		$	1.2		$	0.6

Schedule of Amounts Recognized in Other Comprehensive Income (Loss)



Other Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive (Income):
	Pension Benefits						Post-Retirement Benefits
(In millions)	2017			2016			2017			2016
Domestic:
Net actuarial gain	$	—		$	—		$	(0.4	)	$	(1.3	)
Total recognized in other comprehensive loss	$	—		$	—		$	(0.4	)	$	(1.3	)

International:
Net actuarial loss	$	18.6		$	2.2
Net amortization	(2.2		)	(2.8		)
Total recognized in other comprehensive loss	$	16.4		$	(0.6	)

Schedule of Assumptions Used

The weighted-average actuarial assumptions used to determine the benefit obligation amounts and the net periodic benefit cost for the company's pension and post-retirement plans are as follows:



The weighted-average used in the determination of net periodic benefit cost:
	2017		2016		2015
(Percentages)	Domestic	International	Domestic	International	Domestic	International
Discount rate	3.51	3.43	3.41	3.50	3.44	4.40
Compensation increase rate	n/a	2.95	n/a	3.20	n/a	3.35
Expected return on plan assets	n/a	6.10	n/a	6.10	n/a	6.10

The weighted-average used in the determination of the projected benefit obligations:
Discount rate	3.53	2.49	3.51	3.43	3.41	3.50
Compensation increase rate	n/a	3.25	n/a	2.95	n/a	3.20

Schedule of Effect of One-Percentage-Point Change in Assumed Health Care Cost Trend Rates



(In millions)	1 Percent Increase		1 Percent Decrease
Effect on total fiscal 2017 service and interest cost components	$	—	$	—
Effect on post-retirement benefit obligation at June 3, 2017	$	0.2	$	(0.2	)

Schedule of Fair Value and Allocation of Plan Assets

The target asset allocation at the end of fiscal 2017 and asset categories for the company's primary international pension plan for fiscal 2017 and 2016 are as follows:



Asset Category	Targeted Asset Allocation Percentage		Percentage of Plan Assets at Year End
Asset Category	Targeted Asset Allocation Percentage		2017		2016
Fixed income	20		27		24
Common collective trusts	80		73		76
Total			100		100

(In millions)	International Plan as of June 3, 2017
Asset Category	Level 1		Level 2		Total
Cash and cash equivalents	$	0.2	$	—	$	0.2
Foreign government obligations	—		21.4		21.4
Common collective trusts-balanced	—		58.9		58.9
Total	$	0.2	$	80.3	$	80.5

(In millions)	International Plan as of May 28, 2016
Asset Category	Level 1		Level 2		Total
Cash and cash equivalents	$	0.2	$	—	$	0.2
Foreign government obligations	—		20.5		20.5
Common collective trusts-balanced	—		64.3		64.3
Total	$	0.2	$	84.8	$	85.0

Schedule of Expected Benefit Payments



(In millions)	Pension Benefits Domestic		Pension Benefits International		Post-Retirement Benefits
2018	$	0.1	$	1.7	$	0.7
2019	$	0.1	$	2.1	$	0.6
2020	$	0.1	$	2.1	$	0.6
2021	$	0.1	$	2.1	$	0.5
2022	$	0.1	$	2.6	$	0.5
2023-2027	$	0.3	$	15.5	$	1.7

Common Stock and Per Share Information (Tables)

12 Months Ended

Jun. 03, 2017

Earnings Per Share [Abstract]

Schedule of Calculation of Numerator and Denominator in Earnings Per Share

The following table reconciles the numerators and denominators used in the calculations of basic and diluted EPS for each of the last three fiscal years:



(In millions, except shares)	2017		2016		2015
Numerator:
Numerator for both basic and diluted EPS, Net earnings attributable to Herman Miller, Inc.	$	123.9	$	136.7	$	97.5

Denominator:
Denominator for basic EPS, weighted-average common shares outstanding	59,871,805		59,844,540		59,475,297
Potentially dilutive shares resulting from stock plans	682,784		684,729		649,069
Denominator for diluted EPS	60,554,589		60,529,269		60,124,366

Stock-Based Compensation (Tables)

12 Months Ended

Jun. 03, 2017

Valuation and Qualifying Accounts Disclosure

Schedule of Pre-Tax Compensation Expense and Related Tax Benefits

Pre-tax compensation expense and the related income tax benefit for all types of stock-based programs was as follows for the periods indicated:



(In millions)	June 3, 2017		May 28, 2016		May 30, 2015
Employee stock purchase program	$	0.3	$	0.3	$	0.3
Stock option plans	2.0		1.9		2.6
Restricted stock grants	—		—		0.1
Restricted stock units	3.6		3.2		3.7
Performance share units	2.8		6.5		3.3
Total	$	8.7	$	11.9	$	10.0

Tax benefit	$	3.1	$	4.3	$	3.6

Schedule of Fair Value of Employee Stock Options

In determining these values, the following weighted-average assumptions were used for the options granted during the fiscal years indicated.



	2017			2016			2015
Risk-free interest rates ⁽¹⁾	1.01		%	1.51		%	1.46		%
Expected term of options ⁽²⁾	4.0 years			4.0 years			4.0 years
Expected volatility ⁽³⁾	26		%	33		%	36		%
Dividend yield ⁽⁴⁾	2.13		%	2.03		%	1.85		%
Weighted-average grant-date fair value of stock options:
Granted with exercise prices equal to the fair market value of the stock on the date of grant	$	5.50		$	6.73		$	7.74

Schedule of Stock Option Plan Transactions

The following is a summary of the transactions under the company's stock option plans:



	Shares Under Option		Weighted-Average Exercise Prices		Weighted-Average Remaining Contractual Term (Years)	Aggregate Intrinsic Value (In millions)
Outstanding at May 28, 2016	921,380		$	25.80	4.20	$	5.5
Granted at market	745,141		$	31.86
Exercised	(327,299	)	$	28.84
Forfeited or expired	(9,520	)	$	38.11
Outstanding at June 3, 2017	1,329,702		$	28.36	7.26	$	5.8
Ending vested + expected to vest	1,325,647		$	28.35	7.25	$	5.8
Exercisable at end of period	498,522		$	22.95	4.37	$	4.9

Schedule of Restricted Stock Grants

The company recognizes the related compensation expense on a straight-line basis over the requisite service period. A summary of shares subject to restrictions are as follows:



	2017
	Shares		Weighted Average Grant-Date Fair Value
Outstanding at May 28, 2016	20,823		$	21.35
Vested	(20,323	)	$	21.38
Forfeited	(500	)	$	20.17
Outstanding at June 3, 2017	—		$	—

Schedule of Restricted Stock Unit (RSU) Activity

The following is a summary of restricted stock unit transactions for the fiscal years indicated:



	Share Units		Weighted Average Grant-Date Fair Value		Aggregate Intrinsic Value in Millions		Weighted-Average Remaining Contractual Term (Years)
Outstanding at May 28, 2016	377,861		$	27.83	$	12.0	1.40
Granted	114,778		$	31.83
Forfeited	(12,951	)	$	29.25
Released	(94,736	)	$	28.70
Outstanding at June 3, 2017	384,952		$	28.73	$	12.6	1.14
Ending vested + expected to vest	379,037		29.30		$	12.4	1.13

Schedule of Performance-based Stock Units (PSU) Activity

The following is a summary of performance share unit transactions for the fiscal years indicated:



	Share Units		Weighted Average Grant-Date Fair Value		Aggregate Intrinsic Value in Millions		Weighted-Average Remaining Contractual Term (Years)
Outstanding at May 28, 2016	433,714		$	31.74	$	13.7	1.20
Granted	141,218		$	29.40
Forfeited	(43,945	)	$	35.75
Released	(113,040	)	$	29.34
Outstanding at June 3, 2017	417,947		$	31.18	$	13.7	1.03
Ending vested + expected to vest	413,358		$	31.23	$	13.5	1.03

Schedule of Director Share Based Compensation

The exercise price of the stock options granted may not be less than the market price of the company's common stock on the date of grant. Under the plan, the Board members received the following shares or options in the fiscal years indicated:



	2017	2016	2015
Shares of common stock	9,982	21,988	13,752
Shares through the deferred compensation program	2,582	3,118	—

Herman Miller Consumer Holdings Inc

Valuation and Qualifying Accounts Disclosure

Schedule of Fair Value of Employee Stock Options

The following weighted-average assumptions were used to value the liability associated with HMCH stock options as of June 3, 2017 and May 28, 2016.



	2017			2016
Risk-free interest rates ⁽¹⁾	1.29		%	1.07	%
Expected term of options ⁽²⁾	2.1 years			3.1 years
Expected volatility ⁽³⁾	35		%	35	%
Dividend yield	not applicable			not applicable
Strike price	$	24.39		24.39
Per share value ⁽⁴⁾	$	3.24		6.52

Schedule of Stock Option Plan Transactions



	Shares Under Option		Weighted-Average Exercise Prices		Weighted-Average Remaining Contractual Term (Years)	Aggregate Intrinsic Value (In millions)
Outstanding at May 28, 2016	500,376		$	24.07	3.20	$	0.4
Granted	40,425		$	24.63
Exercised	(2,957	)	$	6.40
Forfeited	(11,600	)	$	24.39
Outstanding at June 3, 2017	526,244		$	24.20	2.20	$	0.1
Exercisable at end of period	46,758		$	22.30	2.20	$	0.1

Income Taxes (Tables)

12 Months Ended

Jun. 03, 2017

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

The components of earnings before income taxes are as follows:



(In millions)	2017		2016		2015
Domestic	$	131.4	$	154.9	$	142.5
Foreign	46.2		41.7		2.7
Total	$	177.6	$	196.6	$	145.2

Schedule of Components of Income Tax Expense (Benefit)

The provision (benefit) for income taxes consists of the following:



(In millions)	2017		2016		2015
Current: Domestic - Federal	$	28.7	$	36.4	$	43.6
Domestic - State	2.3		6.4		6.3
Foreign	11.1		6.3		6.1
	42.1		49.1		56.0
Deferred: Domestic - Federal	9.2		7.5		(5.9		)
Domestic - State	2.8		0.2		(0.6		)
Foreign	1.0		2.7		(2.3		)
	13.0		10.4		(8.8		)
Total income tax provision	$	55.1	$	59.5	$	47.2

Effective Income Tax Rate Reconciliation

The following table represents a reconciliation of income taxes at the United States statutory rate with the effective tax rate as follows:



(In millions)	2017			2016			2015
Income taxes computed at the United States Statutory rate of 35%	$	62.2		$	68.8		$	50.8
Increase (decrease) in taxes resulting from:
Foreign statutory rate differences	(5.7		)	(4.3		)	(1.0		)
Manufacturing deduction under the American Jobs Creation Act of 2004	(3.4		)	(4.8		)	(4.8		)
State taxes	3.8			5.2			4.2
Tax on undistributed foreign earnings	—			—			(3.9		)
United Kingdom patent box deduction for research and development	(2.6		)	(1.7		)	(0.3		)
Sale of manufacturing facility in the United Kingdom	—			(1.6		)	—
Other, net	0.8			(2.1		)	2.2
Income tax expense	$	55.1		$	59.5		$	47.2
Effective tax rate	31.1		%	30.3		%	32.6		%

Schedule of Deferred Tax Assets and Liabilities

The tax effects and types of temporary differences that give rise to significant components of the deferred tax assets and liabilities at June 3, 2017 and May 28, 2016, are as follows:



(In millions)	2017			2016
Deferred tax assets:
Compensation-related accruals	$	22.7		$	23.2
Accrued pension and post-retirement benefit obligations	10.9			9.2
Deferred revenue	5.3			5.6
Inventory related	4.1			3.8
Reserves for uncollectible accounts and notes receivable	1.0			1.2
Other reserves and accruals	6.1			3.0
Warranty	17.0			15.7
State and local tax net operating loss carryforwards and credits	2.7			5.7
Federal net operating loss carryforward	5.0			7.1
Foreign tax net operating loss carryforwards and credits	10.0			14.6
Accrued step rent and tenant reimbursements	4.7			1.9
Other	4.2			2.8
Subtotal	93.7			93.8
Valuation allowance	(10.0		)	(10.6		)
Total	$	83.7		$	83.2

Deferred tax liabilities:
Book basis in property in excess of tax basis	$	(37.4	)	$	(24.8	)
Intangible assets	(47.3		)	(47.4		)
Other	(3.2		)	(2.2		)
Total	$	(87.9	)	$	(74.4	)

Schedule of Unrecognized Tax Benefits

The components of the company's unrecognized tax benefits are as follows:



(In millions)
Balance at May 30, 2015	$	1.8
Increases related to current year income tax positions	0.4
Increases related to prior year income tax positions	0.1
Decreases related to prior year income tax positions	(0.1		)
Decreases related to lapse of applicable statute of limitations	(0.1		)
Decreases related to settlements	(0.4		)
Balance at May 28, 2016	1.7
Increases related to current year income tax positions	0.3
Increases related to prior year income tax positions	1.1
Decreases related to prior year income tax positions	(0.1		)
Decreases related to lapse of applicable statute of limitations	(0.1		)
Decreases related to settlements	(0.1		)
Balance at June 3, 2017	$	2.8

Schedule of Unrecognized Tax Benefits, Interest, Penalties and Related Liability

Interest and penalties and the related liability, which are excluded from the table above, were as follows for the periods indicated:



(In millions)	June 3, 2017		May 28, 2016			May 30, 2015
Interest and penalty expense (income)	$	0.2	$	(0.1	)	$	0.4

Liability for interest and penalties	$	0.8	$	0.7

Fair Value of Financial Instruments (Tables)

12 Months Ended

Jun. 03, 2017

Fair Value Disclosures [Abstract]

Schedule of Fair Value by Balance Sheet Grouping

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)	June 3, 2017		May 28, 2016
Carrying value	$	199.9	$	221.9
Fair value	$	213.0	$	241.7

Schedule of Fair Value Assets and Liabilities Measured on a Recurring and Nonrecurring Basis



(In millions)	Fair Value Measurements
	June 3, 2017				May 28, 2016
Financial Assets	Quoted Prices With Other Observable Inputs (Level 2)		Management Estimates (Level 3)		Quoted Prices With Other Observable Inputs (Level 2)		Management Estimates (Level 3)
Available-for-sale securities:
Mutual funds - fixed income	$	7.7	$	—	$	6.4	$	—
Mutual funds - equity	0.9		—		0.7		—
Government obligations	—		—		0.4		—
Foreign currency forward contracts	0.5		—		0.5		—
Interest rate swap agreement	3.3		—		—		—
Deferred compensation plan	12.8		—		7.9		—
Total	$	25.2	$	—	$	15.9	$	—

Financial Liabilities
Foreign currency forward contracts	$	0.6	$	—	$	0.8	$	—
Contingent consideration	—		0.5		—		2.7
Total	$	0.6	$	0.5	$	0.8	$	2.7

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation

The table below presents a reconciliation for liabilities measured at fair value using significant unobservable inputs (Level 3) (in millions):



(In millions)
Contingent Consideration	June 3, 2017			May 28, 2016
Beginning balance	$	2.7		$	2.6
Net realized gains	(0.2		)	—
Foreign currency translation adjustments	—			(0.1		)
Settlements	(2.0		)	(2.5		)
Purchases or additions	—			2.7
Ending balance	$	0.5		$	2.7

Schedule of Unrealized Gain (Loss) on Investments

The following is a summary of the carrying and market values of the company's marketable securities as of the dates indicated:



	June 3, 2017								May 28, 2016
(In millions)	Cost		Unrealized Gain		Unrealized Loss		Market Value		Cost		Unrealized Gain		Unrealized Loss		Market Value
Mutual funds - fixed income	$	7.6	$	0.1	$	—	$	7.7	$	6.4	$	—	$	—	$	6.4
Mutual funds - equity	0.9		—		—		0.9		0.7		—		—		0.7
Government obligations	—		—		—		—		0.4		—		—		0.4
Total	$	8.5	$	0.1	$	—	$	8.6	$	7.5	$	—	$	—	$	7.5

Schedule of Derivatives Instruments Statements of Financial Performance and Financial Position, Location [Table Text Block]

The effects of derivatives on the consolidated financial statements were as follows for the fiscal years ended 2017 and 2016 (amounts presented exclude any income tax effects):



(In millions)	Balance Sheet Location	June 3, 2017		May 28, 2016
Designated derivatives:
Interest rate swap	Long-term assets: Other assets	$	3.3	$	—
Non-designated derivatives:
Foreign currency forward contracts	Current assets: Other	$	0.5	$	0.5
Foreign currency forward contracts	Current liabilities: Other accrued liabilities	$	0.6	$	0.8



(In millions)		Fiscal Year
	Statement of Comprehensive Income Location	June 3, 2017			May 28, 2016			May 30, 2015
Gain recognized on foreign currency forward contracts	Other expenses (income): Other, net	$	(1.2	)	$	(0.7	)	$	(2.1	)

Schedule of Derivative Instruments, Effect on Other Comprehensive Income (Loss) [Table Text Block]

The gain recorded, net of income taxes, in Other comprehensive loss for the effective portion of designated derivatives was as follows for the periods presented below:



(In millions)	Fiscal Year
	June 3, 2017		May 28, 2016		May 30, 2015
Interest rate swap	$	2.1	$	—	$	—

- Definition

Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances.

+ References + Details

Warranties, Guarantees, and Contingencies (Tables)

12 Months Ended

Jun. 03, 2017

Commitments and Contingencies Disclosure [Abstract]

Schedule of Product Warranty Liability

Changes in the warranty reserve for the stated periods were as follows:



(In millions)	2017			2016			2015
Accrual balance, beginning	$	43.9		$	39.3		$	37.7
Accrual for warranty matters	22.8			25.5			25.0
Settlements	(19.0		)	(20.9		)	(23.4		)
Accrual balance, ending	$	47.7		$	43.9		$	39.3

Operating Segments (Tables)

12 Months Ended

Jun. 03, 2017

Segment Reporting [Abstract]

Schedule of Segment Reporting Information

The following is a summary of certain key financial measures for the respective fiscal years indicated:



(In millions)	2017			2016			2015

Net Sales:
North American Furniture Solutions	$	1,342.2		$	1,331.8		$	1,241.9
ELA Furniture Solutions	385.5			412.6			409.9
Specialty	232.4			231.8			219.9
Consumer	318.1			288.7			270.5
Corporate	—			—			—
Total	$	2,278.2		$	2,264.9		$	2,142.2

Depreciation and Amortization:
North American Furniture Solutions	$	32.0		$	27.9		$	26.5
ELA Furniture Solutions	8.8			8.5			8.2
Specialty	7.5			7.4			7.4
Consumer	10.2			8.6			7.3
Corporate	0.4			0.6			0.4
Total	$	58.9		$	53.0		$	49.8

Operating Earnings (Losses):
North American Furniture Solutions	$	137.7		$	152.0		$	125.2
ELA Furniture Solutions	30.8			35.3			25.9
Specialty	17.7			16.4			13.5
Consumer	5.3			8.1			14.7
Corporate	(0.7		)	(0.3		)	(15.9		)
Total	$	190.8		$	211.5		$	163.4

Capital Expenditures:
North American Furniture Solutions	$	47.1		$	56.8		$	31.7
ELA Furniture Solutions	8.5			15.0			20.3
Specialty	9.7			3.1			3.7
Consumer	22.0			10.2			7.9
Corporate	—			—			—
Total	$	87.3		$	85.1		$	63.6

Total Assets:
North American Furniture Solutions	$	533.6		$	531.7		$	504.5
ELA Furniture Solutions	230.3			218.4			235.4
Specialty	157.9			147.3			151.6
Consumer	276.4			245.3			231.8
Corporate	108.1			92.5			69.4
Total	$	1,306.3		$	1,235.2		$	1,192.7

Goodwill:
North American Furniture Solutions	$	135.8		$	135.8		$	135.8
ELA Furniture Solutions	40.1			40.9			41.9
Specialty	49.8			49.8			49.8
Consumer	78.8			78.8			75.6
Corporate	—			—			—
Total	$	304.5		$	305.3		$	303.1

Revenue from External Customers by Products and Services

The following is a summary of net sales estimated by product category for the respective fiscal years indicated.



(In millions)	2017		2016		2015
Net Sales:
Systems	$	639.0	$	656.8	$	563.4
Seating	894.8		855.5		805.5
Freestanding and storage	428.8		456.9		484.1
Other ⁽¹⁾	315.6		295.7		289.2
Total	$	2,278.2	$	2,264.9	$	2,142.2

(1) “Other” primarily consists of textiles or uncategorized product sales and service sales.

Schedule of Revenue by Customer Geographic Area

The following is a summary of geographic information for the respective fiscal years indicated. Individual foreign country information is not provided as none of the individual foreign countries in which the company operates are considered material for separate disclosure based on quantitative and qualitative considerations.



(In millions)	2017		2016		2015
Net Sales:
United States	$	1,690.1	$	1,757.0	$	1,640.6
International	588.1		507.9		501.6
Total	$	2,278.2	$	2,264.9	$	2,142.2

Schedule of Long-Lived Assets by Geographic Area



(In millions)	2017		2016		2015
Long-lived assets:
United States	$	328.6	$	254.8	$	224.2
International	45.3		48.1		53.8
Total	$	373.9	$	302.9	$	278.0

Accumulated Other Comprehensive Loss (Tables)

12 Months Ended

Jun. 03, 2017

Accumulated Other Comprehensive Income (Loss) [Abstract]

Schedule of Accumulated Other Comprehensive Loss

The following table provides an analysis of the changes in accumulated other comprehensive loss for the years ended June 3, 2017, May 28, 2016 and May 30, 2015:



	Year Ended
(In millions)	June 3, 2017			May 28, 2016			May 30, 2015
Cumulative translation adjustments at beginning of period	$	(29.6	)	$	(20.8	)	$	(11.1	)
Translation adjustments (net of tax of $ - , ($0.3) and $0.3)	(7.2		)	(8.8		)	(9.7		)
Balance at end of period	(36.8		)	(29.6		)	(20.8		)
Pension and other post-retirement benefit plans at beginning of period	(34.9		)	(35.4		)	(26.8		)
Adjustments to pension and other post-retirement benefit plans (net of tax of $3.7, ($0.7) and $2.6)	(14.5		)	(2.0		)	(10.0		)
Reclassification to earnings - operating expenses (net of tax of ($0.4), ($0.7) and ($0.4))	1.8			2.5			1.4
Balance at end of period	(47.6		)	(34.9		)	(35.4		)
Interest rate swap agreement at beginning of period	—			—			—
Valuation adjustments (net of tax of ($1.2), $ - and $ -)	2.1			—			—
Balance at end of period	2.1			—			—
Available-for-sale Securities at beginning of period	—			—			—
Unrealized holding gain (net of tax of $ - , $ - and $ -)	0.1			—			—
Balance at end of period	0.1			—			—
Total accumulated other comprehensive loss	$	(82.2	)	$	(64.5	)	$	(56.2	)

Redeemable Noncontrolling Interests (Tables)

12 Months Ended

Jun. 03, 2017

Redeemable Noncontrolling Interests [Abstract]

Redeemable Noncontrolling Interest

Redeemable Noncontrolling Interests

Changes in the company’s Redeemable noncontrolling interests for the years ended June 3, 2017 and May 28, 2016 are as follows:



	Year Ended
(In millions)	June 3, 2017			May 28, 2016
Balance at beginning of period	$	27.0		$	30.4
Purchase of redeemable noncontrolling interests	(1.5		)	—
Net income attributable to redeemable noncontrolling interests	0.2			0.5
Redemption value adjustment	(1.2		)	(4.0		)
Other adjustments	0.1			0.1
Balance at end of period	$	24.6		$	27.0

Restructuring and Impairment Activities Restructuring and Impairment Activities (Tables)

12 Months Ended

Jun. 03, 2017

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs

The following table provides an analysis of the changes in restructuring costs reserve for the fiscal year ended June 3, 2017:



	Year Ended
(In millions)	June 3, 2017
Beginning Balance	$	0.4
Restructuring expenses	5.4
Payments	(3.4		)
Ending Balance	$	2.4

Quarterly Financial Data (Unaudited) (Tables)

12 Months Ended

Jun. 03, 2017

Quarterly Financial Information Disclosure [Abstract]

Schedule of Quarterly Financial Information

Set forth below is a summary of the quarterly operating results on a consolidated basis for the years ended June 3, 2017, May 28, 2016, and May 30, 2015.



(In millions, except per share data)		First Quarter		Second Quarter		Third Quarter		Fourth Quarter
2017	Net sales	$	598.6	$	577.5	$	524.9	$	577.2
	Gross margin ⁽¹⁾	230.0		218.0		195.5		220.9
	Net earnings attributable to Herman Miller, Inc.	36.3		31.7		22.5		33.4
	Earnings per share-basic ⁽¹⁾	0.61		0.53		0.38		0.56
	Earnings per share-diluted	0.60		0.53		0.37		0.55

2016	Net sales	$	565.4	$	580.4	$	536.5	$	582.6
	Gross Margin	216.8		224.4		207.8		225.2
	Net earnings attributable to Herman Miller, Inc. ⁽¹⁾	33.5		34.7		27.9		40.7
	Earnings per share-basic	0.56		0.58		0.46		0.68
	Earnings per share-diluted	0.56		0.57		0.46		0.67

2015	Net sales	$	509.7	$	565.4	$	516.4	$	550.7
	Gross margin	185.6		205.7		190.5		209.6
	Net earnings attributable to Herman Miller, Inc.⁽¹⁾	25.2		27.8		21.0		23.4
	Earnings per share-basic	0.43		0.47		0.35		0.39
	Earnings per share-diluted	0.42		0.46		0.35		0.39

Significant Accounting and Reporting Policies (Details) - USD ($) $ in Millions	12 Months Ended
	Jun. 03, 2017	May 28, 2016	May 30, 2015
Acquired Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangibles	$ 78.1	$ 85.2	$ 85.2
Impairment charges	7.1	0.0
Property, Plant and Equipment [Line Items]
Long-term Purchase Commitment, Amount	16.3
Proceeds from Sale of Land Held-for-use	4.2
Foreign Currency Transaction Gain (Loss), before Tax	0.7	0.7	2.1
Cash Equivalents, at Carrying Value	33.6	7.5
Liability for Unpaid Claims and Claims Adjustment Expense, Net	10.5	10.6
Research and Development Expense	58.6	62.4	56.7
Royalty Expense	$ 14.5	14.7	14.7
Machinery and Equipment [Member] \| Minimum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Machinery and Equipment [Member] \| Maximum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	10 years
Building [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	40 years
Software Development [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Patent and Trademarks \| Minimum
Finite-Lived Intangible Assets [Line Items]
Useful Life	5 years
Patent and Trademarks \| Maximum
Finite-Lived Intangible Assets [Line Items]
Useful Life	20 years
Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Useful Life	9 years
Trade Names [Member] \| Nemschoff [Member]
Acquired Indefinite-lived Intangible Assets [Line Items]
Indefinite-Lived Trade Names	$ 0.0
Impairment charges	$ 7.1
Trade Names [Member] \| POSH [Member]
Acquired Indefinite-lived Intangible Assets [Line Items]
Indefinite-Lived Trade Names			$ 0.0
Impairment charges		$ 10.8

Significant Accounting and Reporting Policies - Schedule of Goodwill and Indefinite-lived Intangibles (Details) - USD ($) $ in Millions	12 Months Ended
	Jun. 03, 2017	May 28, 2016	May 30, 2015
Goodwill [Roll Forward]
Beginning balance (in usd)	$ 305.3	$ 303.1
Acquisition of George Nelson Bubble Lamp product line		3.2
Foreign currency translation adjustments	(0.7)	(0.4)
Impairment charges	0.0	(0.6)
Ending balance (in usd)	304.5	305.3
Indefinite-lived Intangible Assets [Roll Forward]
Beginning balance (in usd)	85.2	85.2
Indefinite-lived intangible assets acquired during period		0.0
Foreign currency translation adjustments	0.0	0.0
Impairment charges	(7.1)	0.0
Ending balance (in usd)	78.1	85.2
Goodwill And Indefinite-lived Intangible Assets [Roll Forward]
Beginning balance (in usd)	390.5	388.3
Goodwill and indefinite lived intangible assets acquired during the period		3.2
Foreign currency translation adjustments	(0.7)	(0.4)
Sale of owned dealer	0.1
Impairment charges	(7.1)	(0.6)
Ending balance (in usd)	382.6	390.5
Indefinite-lived Intangible Assets, Written off Related to Sale of Business Unit	0.0
Goodwill And Indefinite Lived Intangible Assets, Written off Related to Sale of Business Unit	0.1
Nemschoff [Member] \| Trade Names [Member]
Indefinite-lived Intangible Assets [Roll Forward]
Impairment charges	(7.1)
Indefinite-Lived Trade Names	$ 0.0
POSH [Member] \| Trade Names [Member]
Indefinite-lived Intangible Assets [Roll Forward]
Impairment charges		$ (10.8)
Indefinite-Lived Trade Names			$ 0.0

Significant Accounting and Reporting Policies - Schedule of Finite-Lived Intangible Assets by Major Class (Details) - USD ($) $ in Millions	Jun. 03, 2017	May 28, 2016
Finite-LIved Intangible Assets
Gross carrying value	$ 83.3	$ 83.0
Accumulated amortization	37.9	32.2
Finite-Lived Intangible Assets, Net	45.4	50.8
Patent and Trademarks
Finite-LIved Intangible Assets
Gross carrying value	20.5	19.8
Accumulated amortization	13.3	12.3
Finite-Lived Intangible Assets, Net	7.2	7.5
Customer Relationships
Finite-LIved Intangible Assets
Gross carrying value	55.3	55.7
Accumulated amortization	19.7	15.9
Finite-Lived Intangible Assets, Net	35.6	39.8
Other
Finite-LIved Intangible Assets
Gross carrying value	7.5	7.5
Accumulated amortization	4.9	4.0
Finite-Lived Intangible Assets, Net	$ 2.6	$ 3.5

Significant Accounting and Reporting Policies - Schedule of Finite Lived Intangible Assets, Future Amortization Expense (Details) $ in Millions	Jun. 03, 2017 USD ($)
Accounting Policies [Abstract]
2018	$ 6.3
2019	5.8
2020	5.7
2021	5.7
2022	$ 5.6

Acquisitions and Divestitures (Details) - USD ($) $ in Millions					4 Months Ended	10 Months Ended	12 Months Ended
	Jul. 31, 2017	Jan. 01, 2017	Sep. 17, 2015	Jul. 28, 2014	Nov. 29, 2014	May 30, 2015	Jun. 03, 2017	May 28, 2016	May 30, 2015
Business Acquisition [Line Items]
Proceeds from Divestiture of Businesses	$ 2.0
Goodwill						$ 303.1	$ 304.5	$ 305.3	$ 303.1
Purchase of noncontrolling interests							$ (1.5)	0.0	(5.8)
Nelson Bubble Lamp Product Line [Member]
Business Acquisition [Line Items]
Purchase Price			$ 3.6
Contingent consideration			2.7
Acquisition Of Design Within Reach (DWR) [Member]
Business Acquisition [Line Items]
Purchase Price				$ 155.2		155.2
Goodwill				$ 75.6
Business Acquisition, Percentage of Voting Interests Acquired				81.00%
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests, Percent					4.00%
Purchase of noncontrolling interests					$ 5.8
Business Acquisition, Transaction Costs									2.2
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill				$ 68.5
Herman Miller Consumer Holdings Inc \| Acquisition Of Design Within Reach (DWR) [Member]
Business Acquisition [Line Items]
Capital Contributed Percentage of Acquiree				15.00%
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners				7.00%
Noncontrolling Interest, Put Option Purchase Period from Date of Issuance				5 years
Contract-Based Intangible Assets \| Nelson Bubble Lamp Product Line [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles			$ 2.5
Useful Life			10 years
Customer Relationships
Business Acquisition [Line Items]
Useful Life							9 years
Customer Relationships \| Nelson Bubble Lamp Product Line [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles			$ 0.6
Useful Life			10 years
Customer Relationships \| Acquisition Of Design Within Reach (DWR) [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles				$ 12.0
Consumer
Business Acquisition [Line Items]
Goodwill						$ 75.6	$ 78.8	$ 78.8	$ 75.6
Consumer \| Nelson Bubble Lamp Product Line [Member]
Business Acquisition [Line Items]
Goodwill			$ 3.2
PENNSYLVANIA \| Wholly-owned contract furniture dealership
Business Acquisition [Line Items]
Proceeds from Divestiture of Businesses		$ 3.0
Gain (Loss) on Disposition of Business							(0.7)
Accounts and Notes Receivable, Net							$ 1.4

Acquisitions and Divestitures - Schedule of Business Acquisitions, by Acquisition (Details) - USD ($) $ in Millions		10 Months Ended
	Jul. 28, 2014	May 30, 2015	Jun. 03, 2017	May 28, 2016
Business Acquisition [Line Items]
Goodwill		$ 303.1	$ 304.5	$ 305.3
Acquisition Of Design Within Reach (DWR) [Member]
Business Acquisition [Line Items]
Purchase Price	$ 155.2	$ 155.2
Cash	1.2
Accounts receivable	2.2
Inventory	47.4
Current deferred tax asset	1.5
Other current assets	5.5
Goodwill	75.6
Other intangible assets	68.5
Property	32.0
Other long term assets	2.4
Total assets acquired	236.3
Accounts payable	20.8
Accrued compensation and benefits	1.6
Other accrued liabilities	12.3
Long term deferred tax liability	14.5
Other long term liabilities	0.4
Total liabilities assumed	49.6
Redeemable noncontrolling interests	25.7
Noncontrolling interests	5.8
Net assets acquired	$ 155.2

Acquisitions and Divestitures - Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination (Details) - USD ($) $ in Millions		12 Months Ended
	Jul. 28, 2014	Jun. 03, 2017
Customer Relationships
Business Acquisition [Line Items]
Useful Life		9 years
Acquisition Of Design Within Reach (DWR) [Member]
Business Acquisition [Line Items]
Total Intangibles acquired	$ 68.5
Acquisition Of Design Within Reach (DWR) [Member] \| Exclusive Distribution Agreements [Member]
Business Acquisition [Line Items]
Finite-lived intangible assets acquired during period	$ 0.2
Useful Life	1 year 6 months
Acquisition Of Design Within Reach (DWR) [Member] \| Customer Relationships
Business Acquisition [Line Items]
Finite-lived intangible assets acquired during period	$ 12.0
Acquisition Of Design Within Reach (DWR) [Member] \| Product Development Designs [Member]
Business Acquisition [Line Items]
Finite-lived intangible assets acquired during period	$ 1.2
Useful Life	7 years
Acquisition Of Design Within Reach (DWR) [Member] \| Trademarks and Trade Names [Member]
Business Acquisition [Line Items]
Trade Names and Trademarks	$ 55.1

Acquisitions and Divestitures Acquisitions and Divestitures - Phantom (Details) - Customer Relationships			12 Months Ended
	Sep. 17, 2015	Jul. 28, 2014	Jun. 03, 2017
Business Acquisition [Line Items]
Useful Life			9 years
Nelson Bubble Lamp Product Line [Member]
Business Acquisition [Line Items]
Useful Life	10 years
Minimum \| Acquisition Of Design Within Reach (DWR) [Member]
Business Acquisition [Line Items]
Useful Life		10 years
Maximum \| Acquisition Of Design Within Reach (DWR) [Member]
Business Acquisition [Line Items]
Useful Life		16 years

Inventories - Schedule of Inventory, Current (Details) - USD ($) $ in Millions	Jun. 03, 2017	May 28, 2016
Inventory Disclosure [Abstract]
Finished goods and work in process	$ 119.0	$ 102.1
Raw materials	33.4	26.1
Total	$ 152.4	$ 128.2

Investments in Nonconsolidated Affiliates (Details) $ in Millions	Sep. 30, 2016 USD ($)	Jun. 03, 2016 USD ($)	Jun. 03, 2017 USD ($) occurence	May 28, 2016
Schedule of Equity Method Investments
Number of Equity Method Investments \| occurence			5
Kvadrat Maharam Pty Limited
Schedule of Equity Method Investments
Equity Method Investment, Difference Between Carrying Amount and Underlying Equity			$ 1.8
Business Acquisition, Percentage of Voting Interests Acquired			50.00%	50.00%
Naughtone Holdings Limited [Member]
Schedule of Equity Method Investments
Equity Method Investment, Difference Between Carrying Amount and Underlying Equity		$ 11.3	$ 9.8
Business Acquisition, Percentage of Voting Interests Acquired		50.00%		0.00%
Payments to acquire equity method investments	$ 0.6	$ 12.4
Equity Method Investment, Temporary Difference Between Carrying Amount and Underlying Equity		2.9	2.3
Equity Method Investment, Permanent Difference Between Carrying Amount and Underlying Equity		$ 8.4	$ 7.5

Investments in Nonconsolidated Affiliates Investments in Nonconsolidated Affiliates - Schedule of Equity Method Earnings (Details) - USD ($) $ in Millions	12 Months Ended
	Jun. 03, 2017	May 28, 2016	May 30, 2015
Equity Method Investments and Joint Ventures [Abstract]
Equity earnings from nonconsolidated affiliates, net of tax	$ 1.6	$ 0.4	$ 0.1

Investments in Nonconsolidated Affiliates - Schedule of Ownership Percentage (Details)	Jun. 03, 2017	Jun. 03, 2016	May 28, 2016
Kvadrat Maharam Arabia DMCC
Schedule of Equity Method Investments
Equity Method Investment, Ownership Percentage	50.00%		50.00%
Kvadrat Maharam Pty Limited
Schedule of Equity Method Investments
Equity Method Investment, Ownership Percentage	50.00%		50.00%
Kvadrat Maharam Turkey JSC
Schedule of Equity Method Investments
Equity Method Investment, Ownership Percentage	50.00%		50.00%
Danskina B.V.
Schedule of Equity Method Investments
Equity Method Investment, Ownership Percentage	50.00%		50.00%
Naughtone Holdings Limited [Member]
Schedule of Equity Method Investments
Equity Method Investment, Ownership Percentage		50.00%	0.00%

Investments in Nonconsolidated Affiliates Investments in Nonconsolidated Affiliates - Schedule of Sales/Purchases to/from Nonconsolidated Affiliates (Details) - Equity Method Investee [Member] - USD ($) $ in Millions	12 Months Ended
	Jun. 03, 2017	May 28, 2016	May 30, 2015
Schedule of Equity Method Investments [Line Items]
Revenue from Related Parties	$ 4.0	$ 2.5	$ 2.5
Related Party Transaction, Purchases from Related Party	$ 4.2	$ 0.9	$ 0.5

Investments in Nonconsolidated Affiliates Investments in Nonconsolidated Affiliates - Schedule of Receivables from/Payables to Nonconsolidated Affiliates (Details) - Equity Method Investee [Member] - USD ($) $ in Millions	Jun. 03, 2017	May 28, 2016
Schedule of Equity Method Investments [Line Items]
Due from Affiliates	$ 0.8	$ 0.4
Due to Affiliate	$ 0.5	$ 0.1

Long-Term Debt (Details) - USD ($) $ in Millions	12 Months Ended
Long-Term Debt (Details) - USD ($) $ in Millions	Jun. 03, 2017	May 28, 2016
Line of Credit Facility
Letters of Credit Outstanding, Amount	$ 8.3	$ 8.7
Interest Coverage	400.00%
Finance Leased Assets, Gross	$ 7.0
Long-term Debt, Maturities, Repayment Terms	five
Series B Senior Notes
Line of Credit Facility
Long-term Debt, Maturities, Repayment Terms	12
Line of Credit
Line of Credit Facility
Line of Credit Facility, Maximum Borrowing Capacity	$ 400.0
Line of Credit Facility, Expansion Feature, Additional Borrowing Capacity	200.0
Line of Credit Facility, Current Borrowing Capacity	0.0	22.0
Line of Credit Facility, Remaining Borrowing Capacity	$ 391.7
Long-term Line of Credit		$ 30.7
Minimum
Line of Credit Facility
Leverage Ratio	350.00%
Maximum
Line of Credit Facility
Leverage Ratio	400.00%

Long-Term Debt - Schedule of Long-term Debt Instruments (Details) - USD ($) $ in Millions	Jun. 03, 2017	May 28, 2016
Debt Instrument [Line Items]
Long-term debt	$ 199.9	$ 221.9
Line of Credit
Debt Instrument [Line Items]
Line of Credit Facility, Fair Value of Amount Outstanding	0.0	22.0
Series B Senior Notes
Debt Instrument [Line Items]
Long-term debt	149.9	149.9
Debt Securities
Debt Instrument [Line Items]
Long-term debt	$ 50.0	$ 50.0

Long-Term Debt - Schedule of Maturities of Long-Term Debt (Details) $ in Millions	Jun. 03, 2017 USD ($)
Debt Disclosure [Abstract]
2018	$ 0.0
2019	0.0
2020	0.0
2021	50.0
2022	0.0
Thereafter	$ 149.9

Operating Leases - Schedule of Future Minimum Rental Payments for Operating Leases (Details) $ in Millions	Jun. 03, 2017 USD ($)
Leases [Abstract]
2018	$ 47.0
2019	42.2
2020	35.3
2021	32.5
2022	30.7
Thereafter	$ 141.5

Employee Benefit Plans (Details) - USD ($) $ in Millions		12 Months Ended
Employee Benefit Plans (Details) - USD ($) $ in Millions	Jul. 25, 2017	Jun. 03, 2017	May 28, 2016	May 30, 2015
Defined Benefit Plan Disclosure
Defined Benefit Plan, Accumulated Benefit Obligation		$ 111.0	$ 101.8
Defined Benefit Plan, Future Amortization of Gain (Loss)		$ 4.0
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Health Care Cost Trend Rate for Next Fiscal Year		7.50%
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Ultimate Trend Rate		0.043
Defined Benefit Plan, Assumptions Used in Calculating Net Periodic Benefit Costs, Health Care Cost Trend Rate Assumed for Next Fiscal Year		7.90%
Defined Benefit Plan, Ultimate Health Care Cost Trend Rate		4.30%
Pension Contributions		$ (1.1)	(1.2)
Deferred Compensation Arrangement with Individual, Cash Awards Granted, Maximum Percentage		6.00%
Defined Contribution Plan, Employer Matching Contribution, Percent of Match		100.00%
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent		3.00%
Defined Contribution Plan, Core Contribution per Employee, Percent		4.00%
Cost recognized		$ 22.8	21.9	$ 20.8
Deferred Profit Sharing [Member]
Defined Benefit Plan Disclosure
Defined Contribution Plan, Employer Discretionary Contribution Amount		6.0	10.9	4.8
Change in Assumptions for Pension Plans
Defined Benefit Plan Disclosure
Defined Benefit Plan, Interest Cost		0.4
Domestic
Defined Benefit Plan Disclosure
Defined Benefit Plan, Accumulated Benefit Obligation		1.0
Defined Benefit Plan, Interest Cost		(0.1)	0.0	0.0
International
Defined Benefit Plan Disclosure
Defined Benefit Plan, Accumulated Benefit Obligation		110.0	100.8
Defined Benefit Plan, Interest Cost		$ (2.7)	$ (3.8)	$ (4.3)
Pension Contributions	$ 12.0

Employee Benefit Plans - Schedule of Funded Status and Amounts Recognized in the Balance Sheet (Details) - USD ($) $ in Millions	12 Months Ended
	Jun. 03, 2017	May 28, 2016	May 30, 2015
Change in benefit obligation:
Benefit obligation at beginning of year	$ 105.4
Benefit obligation at end of year	114.8	$ 105.4
Change in plan assets:
Fair value of plan assets at beginning of year	85.0
Fair value of plan assets at end of year	80.5	85.0
Components of the amounts recognized in the Consolidated Balance Sheets:
Non-current liabilities	(38.5)	(25.8)
Domestic
Change in benefit obligation:
Benefit obligation at beginning of year	1.0	1.1
Interest cost	0.1	0.0	$ 0.0
Foreign exchange impact	0.0	0.0
Actuarial (gain) loss	0.0	0.0
Benefits paid	(0.1)	(0.1)
Benefit obligation at end of year	1.0	1.0	1.1
Change in plan assets:
Fair value of plan assets at beginning of year	0.0	0.0
Actual return on plan assets	0.0	0.0
Foreign exchange impact	0.0	0.0
Employer contributions	0.1	0.1
Benefits paid	(0.1)	(0.1)
Fair value of plan assets at end of year	0.0	0.0	0.0
Funded status:
Under funded status at end of year	(1.0)	(1.0)
Components of the amounts recognized in the Consolidated Balance Sheets:
Current liabilities	(0.1)	(0.1)
Non-current liabilities	(0.9)	(0.9)
Components of the amounts recognized in Accumulated other comprehensive loss before the effect of income taxes:
Unrecognized net actuarial loss (gain)	0.3	0.3
Accumulated other comprehensive loss	0.3	0.3
International
Change in benefit obligation:
Benefit obligation at beginning of year	104.4	112.0
Interest cost	2.7	3.8	4.3
Foreign exchange impact	(12.5)	(4.6)
Actuarial (gain) loss	23.4	(4.4)
Benefits paid	(4.2)	(2.4)
Benefit obligation at end of year	113.8	104.4	112.0
Change in plan assets:
Fair value of plan assets at beginning of year	85.0	92.0
Actual return on plan assets	9.6	(1.3)
Foreign exchange impact	(10.3)	(3.7)
Employer contributions	0.4	0.4
Benefits paid	(4.2)	(2.4)
Fair value of plan assets at end of year	80.5	85.0	92.0
Funded status:
Under funded status at end of year	(33.3)	(19.4)
Components of the amounts recognized in the Consolidated Balance Sheets:
Current liabilities	0.0	0.0
Non-current liabilities	(33.3)	(19.4)
Components of the amounts recognized in Accumulated other comprehensive loss before the effect of income taxes:
Unrecognized net actuarial loss (gain)	50.9	39.3
Accumulated other comprehensive loss	50.9	39.3
Post-Retirement Benefits
Change in benefit obligation:
Benefit obligation at beginning of year	5.9	7.7
Interest cost	0.2	0.2	0.2
Foreign exchange impact	0.0	0.0
Actuarial (gain) loss	(0.4)	(1.3)
Benefits paid	(0.7)	(0.7)
Benefit obligation at end of year	5.0	5.9	7.7
Change in plan assets:
Fair value of plan assets at beginning of year	0.0	0.0
Actual return on plan assets	0.0	0.0
Foreign exchange impact	0.0	0.0
Employer contributions	0.7	0.7
Benefits paid	(0.7)	(0.7)
Fair value of plan assets at end of year	0.0	0.0	$ 0.0
Funded status:
Under funded status at end of year	(5.0)	(5.9)
Components of the amounts recognized in the Consolidated Balance Sheets:
Current liabilities	(0.7)	(0.7)
Non-current liabilities	(4.3)	(5.2)
Components of the amounts recognized in Accumulated other comprehensive loss before the effect of income taxes:
Unrecognized net actuarial loss (gain)	(0.6)	(0.2)
Accumulated other comprehensive loss	$ (0.6)	$ (0.2)

Employee Benefit Plans Employee Benefit Plans - Schedule of Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets (Details) - USD ($) $ in Millions	Jun. 03, 2017	May 28, 2016
Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets [Abstract]
Defined Benefit Plan, Benefit Obligation	$ 114.8	$ 105.4
Defined Benefit Plan, Accumulated Benefit Obligation	111.0	101.8
Defined Benefit Plan, Fair Value of Plan Assets	$ 80.5	$ 85.0

Employee Benefit Plans - Schedule of Net Benefit Costs (Details) - USD ($) $ in Millions	12 Months Ended
	Jun. 03, 2017	May 28, 2016	May 30, 2015
Domestic
Defined Benefit Plan, Net Periodic Benefit Cost [Abstract]
Interest cost	$ 0.1	$ 0.0	$ 0.0
Net periodic benefit cost	0.1	0.0	0.0
International
Defined Benefit Plan, Net Periodic Benefit Cost [Abstract]
Interest cost	2.7	3.8	4.3
Expected return on plan assets	(4.7)	(5.4)	(5.5)
Net amortization	2.2	2.8	1.8
Net periodic benefit cost	0.2	1.2	0.6
Post-Retirement Benefits
Defined Benefit Plan, Net Periodic Benefit Cost [Abstract]
Interest cost	0.2	0.2	0.2
Net periodic benefit cost	$ 0.2	$ 0.2	$ 0.2

Employee Benefit Plans - Schedule of Amounts Recognized in Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	12 Months Ended
	Jun. 03, 2017	May 28, 2016
Domestic
Defined Benefit Plan Disclosure
Net actuarial gain	$ 0.0	$ 0.0
Total recognized in other comprehensive loss	0.0	0.0
International
Defined Benefit Plan Disclosure
Net actuarial gain	18.6	2.2
Net amortization	(2.2)	(2.8)
Total recognized in other comprehensive loss	16.4	(0.6)
Post-Retirement Benefits
Defined Benefit Plan Disclosure
Net actuarial gain	(0.4)	(1.3)
Total recognized in other comprehensive loss	$ (0.4)	$ (1.3)

Employee Benefit Plans - Schedule of Assumptions Used (Details)	12 Months Ended
	Jun. 03, 2017	May 28, 2016	May 30, 2015
Domestic
The weighted-average used in the determination of net periodic benefit cost:
Discount rate	3.51%	3.41%	3.44%
The weighted-average used in the determination of the projected benefit obligations:
Discount rate	3.53%	3.51%	3.41%
International
The weighted-average used in the determination of net periodic benefit cost:
Discount rate	3.43%	3.50%	4.40%
Compensation increase rate	2.95%	3.20%	3.35%
Expected return on plan assets	6.10%	6.10%	6.10%
The weighted-average used in the determination of the projected benefit obligations:
Discount rate	2.49%	3.43%	3.50%
Compensation increase rate	3.25%	2.95%	3.20%

Employee Benefit Plans - Schedule of Effect of One-Percentage-Point Change in Assumed Health Care Cost Trend Rates (Details) $ in Millions	12 Months Ended
	Jun. 03, 2017 USD ($)
Compensation and Retirement Disclosure [Abstract]
Effect on total fiscal 2017 service and interest cost components, 1 percent increase	$ 0.0
Effect on total fiscal 2017 service and interest cost components, 1 percent decrease	0.0
Effect on post-retirement benefit obligation at June 3, 2017, 1 percent increase	0.2
Effect on post-retirement benefit obligation at June 3, 2017, 1 percent decrease	$ 0.2

Employee Benefit Plans - Schedule of Fair Value and Allocation of Plan Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Jun. 03, 2017	May 28, 2016	May 30, 2015
Defined Benefit Plan Disclosure
Defined Benefit Plan, Fair Value of Plan Assets	$ 80.5	$ 85.0
Cash And Cash Equivalents
Defined Benefit Plan Disclosure
Defined Benefit Plan, Fair Value of Plan Assets	0.2	0.2
Foreign government obligations
Defined Benefit Plan Disclosure
Defined Benefit Plan, Fair Value of Plan Assets	21.4	20.5
Common collective trusts
Defined Benefit Plan Disclosure
Defined Benefit Plan, Fair Value of Plan Assets	$ 58.9	$ 64.3
International
Defined Benefit Plan Disclosure
Percentage of Plan Assets at Year End	10000.00%	10000.00%
Defined Benefit Plan, Fair Value of Plan Assets	$ 80.5	$ 85.0	$ 92.0
International \| Level 1
Defined Benefit Plan Disclosure
Defined Benefit Plan, Fair Value of Plan Assets	0.2	0.2
International \| Level 2
Defined Benefit Plan Disclosure
Defined Benefit Plan, Fair Value of Plan Assets	$ 80.3	$ 84.8
International \| Fixed income
Defined Benefit Plan Disclosure
Targeted Asset Allocation Percentage	20.00%
Percentage of Plan Assets at Year End	2700.00%	2400.00%
International \| Cash And Cash Equivalents \| Level 1
Defined Benefit Plan Disclosure
Defined Benefit Plan, Fair Value of Plan Assets	$ 0.2	$ 0.2
International \| Cash And Cash Equivalents \| Level 2
Defined Benefit Plan Disclosure
Defined Benefit Plan, Fair Value of Plan Assets	0.0	0.0
International \| Foreign government obligations \| Level 1
Defined Benefit Plan Disclosure
Defined Benefit Plan, Fair Value of Plan Assets	0.0	0.0
International \| Foreign government obligations \| Level 2
Defined Benefit Plan Disclosure
Defined Benefit Plan, Fair Value of Plan Assets	$ 21.4	$ 20.5
International \| Common collective trusts
Defined Benefit Plan Disclosure
Targeted Asset Allocation Percentage	80.00%
Percentage of Plan Assets at Year End	7300.00%	7600.00%
International \| Common collective trusts \| Level 1
Defined Benefit Plan Disclosure
Defined Benefit Plan, Fair Value of Plan Assets	$ 0.0	$ 0.0
International \| Common collective trusts \| Level 2
Defined Benefit Plan Disclosure
Defined Benefit Plan, Fair Value of Plan Assets	$ 58.9	$ 64.3

Employee Benefit Plans - Schedule of Expected Benefit Payments (Details) $ in Millions	Jun. 03, 2017 USD ($)
Domestic
Defined Benefit Plan, Estimated Future Benefit Payments [Abstract]
2018	$ 0.1
2019	0.1
2020	0.1
2021	0.1
2022	0.1
2023-2027	0.3
International
Defined Benefit Plan, Estimated Future Benefit Payments [Abstract]
2018	1.7
2019	2.1
2020	2.1
2021	2.1
2022	2.6
2023-2027	15.5
Post-Retirement Benefits
Defined Benefit Plan, Estimated Future Benefit Payments [Abstract]
2018	0.7
2019	0.6
2020	0.6
2021	0.5
2022	0.5
2023-2027	$ 1.7

Employee Benefit Plans Employee Benefit Plans - Phantom (Details) - USD ($) $ in Millions	Jun. 03, 2017	May 28, 2016
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Accumulated Benefit Obligation	$ 111.0	$ 101.8
Domestic
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Accumulated Benefit Obligation	$ 1.0

Common Stock and Per Share Information (Details) - shares	12 Months Ended
	Jun. 03, 2017	May 28, 2016	May 30, 2015
Earnings Per Share [Abstract]
Antidilutive securities excluded from computation of earnings per share	764,154	528,676	715,685
Stock Repurchase Program, Number of Shares Authorized to be Repurchased	300.0
Stock Repurchased During Period, Shares	765,556	482,040	121,488

Common Stock and Per Share Information - Schedule of Calculation of Numerator and Denominator in Earnings Per Share (Details) - USD ($) $ in Millions	3 Months Ended												12 Months Ended
	Jun. 03, 2017	Mar. 04, 2017	Dec. 03, 2016	Sep. 03, 2016	May 28, 2016	Feb. 27, 2016	Nov. 28, 2015	Aug. 29, 2015	May 30, 2015	Feb. 28, 2015	Nov. 29, 2014	Aug. 30, 2014	Jun. 03, 2017	May 28, 2016	May 30, 2015
Numerator:
Numerator for both basic and diluted EPS, Net earnings attributable to Herman Miller, Inc.	$ 33.4	$ 22.5	$ 31.7	$ 36.3	$ 40.7	$ 27.9	$ 34.7	$ 33.5	$ 23.4	$ 21.0	$ 27.8	$ 25.2	$ 123.9	$ 136.7	$ 97.5
Denominator:
Denominator for basic EPS, weighted-average common shares outstanding													59,871,805	59,844,540	59,475,297
Potentially dilutive shares resulting from stock plans													682,784	684,729	649,069
Denominator for diluted EPS													60,554,589	60,529,269	60,124,366

Stock-Based Compensation (Details) - USD ($)	12 Months Ended
Stock-Based Compensation (Details) - USD ($)	Jun. 03, 2017	May 28, 2016	May 30, 2015
Share-based Compensation Arrangement by Share-based Payment Award
Shares Authorized ( in shares)	3,991,307
Stock-based compensation cost not yet recognized	$ 4,800,000
Weighted-average period over which this amount is expected to be recognized	1 year 21 days
Stock Issued During Period, Shares, Employee Stock Purchase Plans	68,547	70,768	62,467
Cash received during fiscal 2017 from the exercise of stock options	$ 6,600,000
IRS statutory compensation ceiling	$ 270,000
Employee Stock
Share-based Compensation Arrangement by Share-based Payment Award
Capital shares reserved for future issuance	4,000,000
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award
Weighted-average period over which this amount is expected to be recognized	10 months 24 days
Intrinsic value of options exercised	$ 1,300,000	$ 2,300,000	$ 2,400,000
Share based compensation	600,000
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award
Fair value of the shares that vested	$ 600,000
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award
Weighted-average period over which this amount is expected to be recognized	10 months 24 days
Fair value of the shares that vested	$ 3,000,000
Granted	$ 31.83	$ 29.03	$ 30.38
Conversion ratio to common stock	1
Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award
Weighted-average period over which this amount is expected to be recognized	9 months 21 days
Fair value of the shares that vested	$ 3,600,000.0
Granted	$ 29.40	$ 30.81	$ 32.71
Conversion ratio to common stock	1
Employee Stock
Share-based Compensation Arrangement by Share-based Payment Award
Reserved for purchase by plan participants (percentage)	85.00%
Minimum \| Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award
Exercisable period (in years)	1 year
Minimum \| Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award
Exercisable period (in years)	5 years
Minimum \| Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award
Exercisable period (in years)	3 years
Minimum \| Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award
Exercisable period (in years)	3 years
Maximum \| Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award
Exercisable period (in years)	3 years
Expiration period (in years)	10 years
Maximum \| Executive Equalization Retirement Plan
Share-based Compensation Arrangement by Share-based Payment Award
Cash awards granted, percentage	50.00%
Percentage of incentive cash bonus	100.00%
Other Liabilities [Member] \| Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award
Employee-related Liabilities	$ 300,000
Director \| Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award
Exercisable period (in years)	1 year
Expiration period (in years)	10 years
Herman Miller Consumer Holdings [Member] \| Minimum \| Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award
Exercisable period (in years)	1 year
Herman Miller Consumer Holdings [Member] \| Maximum \| Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award
Exercisable period (in years)	5 years
Herman Miller Consumer Holdings Inc
Share-based Compensation Arrangement by Share-based Payment Award
Intrinsic value of options exercised	$ 100,000

Stock-Based Compensation - Schedule of Pre-Tax Compensation Expense and Related Tax Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	Jun. 03, 2017	May 28, 2016	May 30, 2015
Share-based Compensation Arrangement by Share-based Payment Award
Stock-based compensation	$ 8.7	$ 11.9	$ 10.0
Tax benefit	3.1	4.3	3.6
Employee Stock Purchase Program
Share-based Compensation Arrangement by Share-based Payment Award
Stock-based compensation	0.3	0.3	0.3
Stock Option Plans
Share-based Compensation Arrangement by Share-based Payment Award
Stock-based compensation	2.0	1.9	2.6
Restricted Stock Grants
Share-based Compensation Arrangement by Share-based Payment Award
Stock-based compensation	0.0	0.0	0.1
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award
Stock-based compensation	3.6	3.2	3.7
Performance Share Units
Share-based Compensation Arrangement by Share-based Payment Award
Stock-based compensation	$ 2.8	$ 6.5	$ 3.3

Stock-Based Compensation - Schedule of Fair Value of Employee Stock Options (Details) - $ / shares	12 Months Ended
	Jun. 03, 2017	May 28, 2016	May 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Risk-free interest rate	1.00%	2.00%	1.00%
Expected term of options	4 years	4 years	4 years
Expected volatility	0.00%	0.00%	0.00%
Dividend yield	2.00%	2.00%	2.00%
Granted with exercise prices equal to the fair market value of the stock on the date of grant	$ 5.50	$ 6.73	$ 7.74

Stock-Based Compensation - Schedule of Stock Option Plan Transactions (Details) - Employee Stock Option - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Jun. 03, 2017	May 28, 2016
Shares Under Option
Outstanding at end of period (in shares)	1,329,702	921,380
Granted at market	745,141
Exercised	(327,299)
Forfeited or expired	(9,520)
Ending vested expected to vest	1,325,647
Exercisable at end of period	498,522
Weighted-Average Exercise Prices
Outstanding at end of period (in usd per share)	$ 28.36	$ 25.80
Granted at market	31.86
Exercised	28.84
Forfeited or expired	38.11
Ending vested expected to vest	28.35
Exercisable at end of period	$ 22.95
Weighted-Average Remaining Contractual Term
Weighted average remaining contractual term at end of period (in years)	7 years 3 months 3 days	4 years 2 months 12 days
Ending vested expected to vest	7 years 3 months
Exercisable at end of period	4 years 4 months 13 days
Aggregate Intrinsic Value
Aggregate intrinsic value at end of period (in millions of usd)	$ 5.8	$ 5.5
Ending vested expected to vest	5.8
Exercisable at end of period	$ 4.9

Stock-Based Compensation - Schedule of Restricted Grants (Details) - Restricted Stock $ / shares in Thousands	12 Months Ended
	Jun. 03, 2017 $ / shares shares
Shares
Outstanding at May 28, 2016 \| shares	20,823
Vested \| shares	(20,323)
Forfeited \| shares	(500)
Outstanding at June 3, 2017 \| shares	0
Weighted Average Grant-Date Fair Value
Outstanding, at beginning of year (in usd per share) \| $ / shares	$ 0
Vested \| $ / shares	0
Forfeited \| $ / shares	0
Outstanding, at end of year (in usd per share) \| $ / shares	$ 0

Stock-Based Compensation - Schedule of Restricted Stock Unit (RSU) Activity (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Jun. 03, 2017	May 28, 2016	May 30, 2015
Weighted Average Grant-Date Fair Value
Released	$ 28.70
Restricted Stock Units
Share Units
Outstanding at May 28, 2016	377,861
Granted	114,778
Forfeited	(12,951)
Released	(94,736)
Outstanding at June 3, 2017	384,952	377,861
Ending vested expected to vest	379,037
Weighted Average Grant-Date Fair Value
Outstanding, at beginning of year (in usd per share)	$ 27.83
Granted	31.83	$ 29.03	$ 30.38
Forfeited	29.25
Outstanding, at end of year (in usd per share)	28.73	$ 27.83
Expected to vest (in usd per share)	$ 29.30
Aggregate Intrinsic Value
Aggregate intrinsic value (in millions of usd)	$ 12.6	$ 12.0
Ending vested expected to vest	$ 12.4
Weighted-Average Remaining Contractual Term
Weighted average remaining contractual term (in years)	1 year 1 month 20 days	1 year 4 months 24 days
Weighted average remaining contractual term, expected to vest (in years)	1 year 1 month 17 days

Stock-Based Compensation - Schedule of Performance-based Stock Units (PSU) Activity (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Jun. 03, 2017	May 28, 2016	May 30, 2015
Weighted Average Grant-Date Fair Value
Released	$ 28.70
Performance Share Units
Share Units
Outstanding at May 28, 2016	433,714
Granted	141,218
Forfeited	(43,945)
Released	(113,040)
Outstanding at June 3, 2017	417,947	433,714
Ending vested expected to vest	413,358
Weighted Average Grant-Date Fair Value
Outstanding, at beginning of year (in usd per share)	$ 31.74
Granted	29.40	$ 30.81	$ 32.71
Forfeited	35.75
Released	29.34
Outstanding, at end of year (in usd per share)	31.18	$ 31.74
Expected to vest (in usd per share)	$ 31.23
Aggregate Intrinsic Value
Aggregate intrinsic value (in millions of usd)	$ 13.7	$ 13.7
Ending vested expected to vest	$ 13.5
Weighted-Average Remaining Contractual Term
Weighted average remaining contractual term (in years)	1 year 10 days	1 year 2 months 12 days
Weighted average remaining contractual term, expected to vest (in years)	1 year 10 days

Stock-Based Compensation HMCH Stock-Based Compensation - Schedule of Fair Value of Employee Stock Options (Details) - $ / shares	12 Months Ended
	Jun. 03, 2017	May 28, 2016	May 30, 2015
Share-based Compensation Arrangement by Share-based Payment Award
Risk-free interest rate	1.00%	2.00%	1.00%
Expected term of options	4 years	4 years	4 years
Expected volatility	0.00%	0.00%	0.00%
Per share value	$ 3.24	$ 6.52
Herman Miller Consumer Holdings Inc
Share-based Compensation Arrangement by Share-based Payment Award
Risk-free interest rate	1.29%	1.07%
Expected term of options	2 years 1 month 6 days	3 years 1 month 6 days
Expected volatility	35.00%	35.00%
Strike Price	$ 24.39	$ 24.39

Stock-Based Compensation HMCH Stock-Based Compensation - Schedule of Stock Option Plan Transactions (Details) - Herman Miller Consumer Holdings Inc - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Jun. 03, 2017	May 28, 2016
Shares Under Option
Outstanding at end of period (in shares)	526,244	500,376
Granted	40,425
Forfeited	11,600
Exercised	2,957
Exercisable at end of period	46,758
Weighted-Average Exercise Prices
Outstanding at end of period (in usd per share)	$ 24,200,000	$ 24.07
Granted	24.63
Exercised	6.40
Forfeited	24.39
Exercisable at end of period	$ 22.30
Weighted-Average Remaining Contractual Term
Weighted average remaining contractual term at end of period (in years)	2 years 2 months 12 days	3 years 2 months 12 days
Exercisable at end of period	2 years 2 months 12 days
Aggregate Intrinsic Value
Ending vested expected to vest	$ 0.1	$ 0.4
Exercisable at end of period	$ 0.1

Stock-Based Compensation - Schedule of Director Share Based Compensation (Details) - Director - shares	12 Months Ended
	Jun. 03, 2017	May 28, 2016	May 30, 2015
Share-based Compensation Arrangement by Share-based Payment Award
Shares of common stock	9,982	21,988	13,752
Shares through the deferred compensation program	2,582	3,118	0

Income Taxes (Details) - USD ($) $ in Millions		12 Months Ended
Income Taxes (Details) - USD ($) $ in Millions	Jun. 03, 2017	May 28, 2017	May 28, 2016
Tax Carryforward
State and local tax net operating loss carryforwards and credits	$ 2.7		$ 5.7
Deferred Tax Assets, Gross	93.7		93.8
Federal net operating loss carryforward	5.0		7.1
Foreign tax net operating loss carryforwards and credits	10.0		14.6
Deferred Tax Assets, Valuation Allowance	10.0		$ 10.6
Undistributed Earnings of Foreign Subsidiaries	135.0
State And Local Jurisdiction
Tax Carryforward
Operating Loss Carryforwards	36.0
State and local tax net operating loss carryforwards and credits	2.2
State credits	0.5
Operating Loss and Tax Credit Carryforwards, Valuation Allowance	1.5
Internal Revenue Service (IRS)
Tax Carryforward
Operating Loss Carryforwards	14.2
Federal net operating loss carryforward	5.0
Foreign Tax Authority
Tax Carryforward
Operating Loss Carryforwards	43.6
Operating Loss and Tax Credit Carryforwards, Valuation Allowance	7.4
Foreign tax credits	0.1
Foreign tax net operating loss carryforwards and credits	9.9
Carryforward, Tax Deferred Expense, Reserves and Accruals, Other	2.3
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Other	0.4
Deferred Tax Assets, Valuation Allowance	$ 0.4
Minimum \| State And Local Jurisdiction
Tax Carryforward
Operating Loss Carryfoward, Expiration Period	2 years
Tax Credit Carryforward, Expiration Period	3 years
Minimum \| Internal Revenue Service (IRS)
Tax Carryforward
Tax Credit Carryforward, Expiration Period	12 years
Minimum \| Foreign Tax Authority
Tax Carryforward
Operating Loss Carryfoward, Expiration Period	11 years
Maximum \| State And Local Jurisdiction
Tax Carryforward
Operating Loss Carryfoward, Expiration Period	21 years
Tax Credit Carryforward, Expiration Period	6 years
Maximum \| Internal Revenue Service (IRS)
Tax Carryforward
Tax Credit Carryforward, Expiration Period
Maximum \| Foreign Tax Authority
Tax Carryforward
Tax Credit Carry Foward, Period	3 years
Internal Revenue Service (IRS)
Tax Carryforward
Deferred Tax Assets, Gross	$ 2.0
Deferred Tax Assets, Tax Deferred Expense	0.7
Deferred Tax Assets, Valuation Allowance	$ 0.7

Income Taxes - Schedule of Income before Income Tax, Domestic and Foreign (Details) - USD ($) $ in Millions	12 Months Ended
	Jun. 03, 2017	May 28, 2016	May 30, 2015
Income Tax Disclosure [Abstract]
Domestic	$ 131.4	$ 154.9	$ 142.5
Foreign	46.2	41.7	2.7
Earnings before income taxes	$ 177.6	$ 196.6	$ 145.2

Income Taxes - Components of Income Tax Expense (Benefit) (Details) - USD ($) $ in Millions	12 Months Ended
	Jun. 03, 2017	May 28, 2016	May 30, 2015
Income Tax Disclosure [Abstract]
Current: Domestic - Federal	$ 28.7	$ 36.4	$ 43.6
Domestic - State	2.3	6.4	6.3
Foreign	11.1	6.3	6.1
Current Income Tax Expense (Benefit)	42.1	49.1	56.0
Deferred: Domestic - Federal	9.2	7.5	(5.9)
Domestic - State	2.8	0.2	(0.6)
Foreign	1.0	2.7	(2.3)
Deferred Income Tax Expense (Benefit)	13.0	10.4	(8.8)
Income tax expense	$ 55.1	$ 59.5	$ 47.2

Income Taxes - Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Millions	12 Months Ended
	Jun. 03, 2017	May 28, 2016	May 30, 2015
Income Tax Disclosure [Abstract]
Income taxes computed at the United States Statutory rate of 35%	$ 62.2	$ 68.8	$ 50.8
Foreign statutory rate differences	(5.7)	(4.3)	(1.0)
Manufacturing deduction under the American Jobs Creation Act of 2004	3.4	4.8	4.8
State taxes	3.8	5.2	4.2
Tax on undistributed foreign earnings	0.0	0.0	(3.9)
United Kingdom patent box deduction for research and development	(2.6)	(1.7)	(0.3)
Sale of manufacturing facility in the United Kingdom	0.0	(1.6)	0.0
Other, net	0.8	(2.1)	2.2
Income tax expense	$ 55.1	$ 59.5	$ 47.2
Effective tax rate	31.10%	30.30%	32.60%

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Millions	Jun. 03, 2017	May 28, 2016
Deferred tax assets:
Compensation-related accruals	$ 22.7	$ 23.2
Accrued pension and post-retirement benefit obligations	10.9	9.2
Deferred revenue	5.3	5.6
Inventory related	4.1	3.8
Reserves for uncollectible accounts and notes receivable	1.0	1.2
Other reserves and accruals	6.1	3.0
Warranty	17.0	15.7
State and local tax net operating loss carryforwards and credits	2.7	5.7
Federal net operating loss carryforward	5.0	7.1
Foreign tax net operating loss carryforwards and credits	10.0	14.6
Accrued step rent and tenant reimbursements	4.7	1.9
Other	4.2	2.8
Subtotal	93.7	93.8
Valuation allowance	(10.0)	(10.6)
Total	83.7	83.2
Deferred tax liabilities:
Book basis in property in excess of tax basis	37.4	24.8
Intangible assets	47.3	47.4
Other	3.2	2.2
Total	$ 87.9	$ 74.4

Income Taxes - Schedule of Unrecognized Tax Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	Jun. 03, 2017	May 28, 2016	May 30, 2015
Income Tax Disclosure [Abstract]
Unrecognized tax benefits, beginning balance (in usd)	$ 2.8	$ 1.7	$ 1.8
Increases related to current year income tax positions	0.3	0.4
Increases related to prior year income tax positions	1.1	0.1
Decreases related to prior year income tax positions	0.1	0.1
Decreases related to lapse of applicable statute of limitations	(0.1)	(0.1)
Decreases related to settlements	0.1	0.4
Unrecognized tax benefits, ending balance (in usd)	$ 2.8	$ 1.7

Income Taxes - Schedule of Unrecognized Ta Benefits, Interest, Penalties and Related Liability (Details) - USD ($) $ in Millions	12 Months Ended
	Jun. 03, 2017	May 28, 2016	May 30, 2015
Income Tax Disclosure [Abstract]
Interest and penalty expense	$ (0.2)	$ 0.1	$ (0.4)
Liability for interest and penalties	$ 0.8	$ 0.7

Fair Value of Financial Instruments Fair Value of Financial Instruments (Details) £ in Millions	12 Months Ended
	Jun. 03, 2017 USD ($)	May 28, 2016 USD ($)	May 30, 2015 USD ($)	Jun. 03, 2017 GBP (£)	Sep. 13, 2016 USD ($)	May 28, 2016 GBP (£)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities, Accumulated Gross Unrealized Gain, before Tax	$ 100,000	$ 0
Derivative Liability, Notional Amount	36,100,000	64,300,000
Derivative Asset, Notional Amount \| £				£ 19.4		£ 31.2
Gain (Loss) on Cash Flow Hedge Ineffectiveness, Net	0	0	$ 0
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, Net of Tax	0	$ 0	$ 0
Cash Flow Hedge Gain (Loss) to be Reclassified within Twelve Months	0
Interest Rate Swap
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative, Notional Amount					$ 150,000,000
Debt Conversion, Original Debt, Amount	$ 150,000,000
Debt Conversion, Converted Instrument, Rate	1.949%
Foreign Exchange Forward \| Not Designated as Hedging Instrument
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative, Term of Contract	30 days
Series B Senior Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt	$ 150,000,000

Fair Value of Financial Instruments - Schedule of Fair Value by Balance Sheet Grouping (Details) - USD ($) $ in Millions	Jun. 03, 2017	May 28, 2016
Fair Value Disclosures [Abstract]
Long-term debt, carrying amount	$ 199.9	$ 221.9
Long-term debt, fair value	$ 213.0	$ 241.7

Fair Value of Financial Instruments - Schedule of Fair Value Assets and Liabilities Measured on a Recurring and Nonrecurring Basis (Details) - USD ($) $ in Millions	Jun. 03, 2017	May 28, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	$ 8.6	$ 7.5
Fair Value Measurements Recurring Basis
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Total	25.2	15.9
Fair Value Measurements Recurring Basis \| Quoted Prices With Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Deferred Compensation Plan	12.8	7.9
Contingent consideration	0.0	0.0
Total	0.6	0.8
Fair Value Measurements Recurring Basis \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Deferred Compensation Plan	0.0	0.0
Total	0.0	0.0
Contingent consideration	0.5	2.7
Total	0.5	2.7
Mutual funds - fixed income
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	7.7	6.4
Mutual funds - fixed income \| Fair Value Measurements Recurring Basis \| Quoted Prices With Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	7.7	6.4
Mutual funds - fixed income \| Fair Value Measurements Recurring Basis \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	0.0	0.0
Mutual funds - equity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	0.9	0.7
Mutual funds - equity \| Fair Value Measurements Recurring Basis \| Quoted Prices With Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	0.9	0.7
Mutual funds - equity \| Fair Value Measurements Recurring Basis \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	0.0	0.0
Government obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	0.0	0.4
Government obligations \| Fair Value Measurements Recurring Basis \| Quoted Prices With Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	0.0	0.4
Government obligations \| Fair Value Measurements Recurring Basis \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	0.0	0.0
Interest Rate Swap \| Fair Value Measurements Recurring Basis \| Quoted Prices With Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Interest Rate Swap Agreement		0.0
Interest Rate Swap \| Fair Value Measurements Recurring Basis \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Interest Rate Swap Agreement	0.0	0.0
Foreign currency forward contracts \| Fair Value Measurements Recurring Basis \| Quoted Prices With Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Foreign currency forward contracts	0.5	0.5
Foreign currency forward contracts	0.6	0.8
Foreign currency forward contracts \| Fair Value Measurements Recurring Basis \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Foreign currency forward contracts	0.0	0.0
Foreign currency forward contracts	$ 0.0	$ 0.0

Fair Value of Financial Instruments Fair Value of Financial Instruments - Schedule of Contingent Consideration Reconciliation (Details) - Contingent Consideration [Member] - USD ($) $ in Millions	12 Months Ended
	Jun. 03, 2017	May 28, 2016
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning balance	$ 2.7	$ 2.6
Net realized gains	(0.2)	0.0
Foreign currency translation adjustments	0.0	(0.1)
Settlements	(2.0)	(2.5)
Purchases or additions	0.0	2.7
Ending balance	$ 0.5	$ 2.7

Fair Value of Financial Assets - Schedule of Unrealized Gain (Loss) on Investments (Details) - USD ($) $ in Millions	Jun. 03, 2017	May 28, 2016
Gain (Loss) on Investments
Cost	$ 8.5	$ 7.5
Unrealized Gain	0.1	0.0
Unrealized Loss	0.0	0.0
Market Value	8.6	7.5
Mutual funds - fixed income
Gain (Loss) on Investments
Cost	7.6	6.4
Unrealized Gain	0.1	0.0
Unrealized Loss	0.0	0.0
Market Value	7.7	6.4
Mutual funds - equity
Gain (Loss) on Investments
Cost	0.9	0.7
Unrealized Gain	0.0	0.0
Unrealized Loss	0.0	0.0
Market Value	0.9	0.7
Government obligations
Gain (Loss) on Investments
Cost	0.0	0.4
Unrealized Gain	0.0	0.0
Unrealized Loss	0.0	0.0
Market Value	$ 0.0	$ 0.4

Fair Value of Financial Instruments Fair Value of Financial Instruments - Schedule of Derivative Instruments in Statement of Financial Position (Details) - Fair Value Measurements Recurring Basis - Quoted Prices With Other Observable Inputs (Level 2) - USD ($) $ in Millions	Jun. 03, 2017	May 28, 2016
Interest Rate Swap
Derivatives, Fair Value [Line Items]
Interest Rate Swap Agreement		$ 0.0
Interest Rate Swap \| Other Noncurrent Assets [Member]
Derivatives, Fair Value [Line Items]
Interest Rate Swap Agreement	$ 3.3	0.0
Forward Contracts \| Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Foreign Currency Derivative Instruments Not Designated as Hedging Instruments, Asset at Fair Value	0.5	0.5
Forward Contracts \| Other Current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Foreign Currency Derivative Instruments Not Designated as Hedging Instruments, Liability at Fair Value	$ 0.6	$ 0.8

Fair Value of Financial Instruments Fair Value of Financial Instruments - Schedule of Derivative Instruments, Gain (loss) in Statement of Financial Performance (Details) - USD ($) $ in Millions	12 Months Ended
	Jun. 03, 2017	May 28, 2016	May 30, 2015
Forward Contracts \| Other Expense Income [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) on Foreign Currency Derivative Instruments Not Designated as Hedging Instruments	$ (1.2)	$ (0.7)	$ (2.1)

Fair Value of Financial Instruments Fair Value of Financial Instruments - Phantom (Details) - USD ($)	12 Months Ended
	Jun. 03, 2017	May 28, 2016	May 30, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Gain (Loss) on Cash Flow Hedge Ineffectiveness, Net	$ 0	$ 0	$ 0
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, Net of Tax	$ 0	$ 0	$ 0

Warranties, Guarantees and Contingencies (Details) $ in Millions	12 Months Ended
	Jun. 03, 2017 USD ($)
Warranty Length	12 years
Unrecorded Unconditional Purchase Obligation	$ 45.4
Performance Guarantee
Guarantor Obligations, Maximum Exposure, Undiscounted	9.7
Financial Standby Letter of Credit
Guarantor Obligations, Maximum Exposure, Undiscounted	$ 8.3
Minimum \| Performance Guarantee
Guarantor Obligations, Term	P1Y
Maximum \| Performance Guarantee
Guarantor Obligations, Term	P3Y

Warranties, Guarantees, and Contingencies Warranties, Guarantees, and Contingencies - Schedule of Accrued Product Warranty (Details) - USD ($) $ in Millions	12 Months Ended
	Jun. 03, 2017	May 28, 2016	May 30, 2015
Movement in Standard Product Warranty Accrual [Roll Forward]
Standard and Extended Product Warranty Accrual	$ 43.9	$ 39.3	$ 37.7
Standard and Extended Product Warranty Accrual, Increase for Warranties Issued	22.8	25.5	25.0
Standard and Extended Product Warranty Accrual, Decrease for Payments	(19.0)	(20.9)	(23.4)
Standard and Extended Product Warranty Accrual	$ 47.7	$ 43.9	$ 39.3

Warranties, Guarantees, and Contingencies Warranties, Guarantees, and Contingencies - Phantom (Details) - USD ($) $ in Millions	Jun. 03, 2017	May 28, 2016
Performance Guarantee
Loss Contingencies [Line Items]
Guarantor Obligations, Current Carrying Value	$ 0.0	$ 0.0
Indemnification Agreement
Loss Contingencies [Line Items]
Guarantor Obligations, Current Carrying Value	0.0	0.0
Financial Standby Letter of Credit
Loss Contingencies [Line Items]
Guarantor Obligations, Current Carrying Value	$ 0.0	$ 0.0

Operating Segments (Details) - USD ($) $ in Millions	3 Months Ended												12 Months Ended
Operating Segments (Details) - USD ($) $ in Millions	Jun. 03, 2017	Mar. 04, 2017	Dec. 03, 2016	Sep. 03, 2016	May 28, 2016	Feb. 27, 2016	Nov. 28, 2015	Aug. 29, 2015	May 30, 2015	Feb. 28, 2015	Nov. 29, 2014	Aug. 30, 2014	Jun. 03, 2017	May 28, 2016	May 30, 2015
Segment Reporting Information
Net sales	$ 577.2	$ 524.9	$ 577.5	$ 598.6	$ 582.6	$ 536.5	$ 580.4	$ 565.4	$ 550.7	$ 516.4	$ 565.4	$ 509.7	$ 2,278.2	$ 2,264.9	$ 2,142.2
Distributor Concentration Risk \| Sales Revenue, Net
Segment Reporting Information
Concentration Risk, Percentage													5.00%
Customer Concentration Risk \| Sales Revenue, Net
Segment Reporting Information
Concentration Risk, Percentage													5.00%	4.00%	5.00%
Net sales													$ 102.0	$ 88.0	$ 97.0
Unionized Employees Concentration Risk \| Workforce Subject to Collective Bargaining Arrangements
Segment Reporting Information
Concentration Risk, Percentage													15.00%

Operating Segments - Schedule of Segment Reporting Information (Details) - USD ($) $ in Millions	3 Months Ended												12 Months Ended
	Jun. 03, 2017	Mar. 04, 2017	Dec. 03, 2016	Sep. 03, 2016	May 28, 2016	Feb. 27, 2016	Nov. 28, 2015	Aug. 29, 2015	May 30, 2015	Feb. 28, 2015	Nov. 29, 2014	Aug. 30, 2014	Jun. 03, 2017	May 28, 2016	May 30, 2015
Segment Reporting Information
Net sales	$ 577.2	$ 524.9	$ 577.5	$ 598.6	$ 582.6	$ 536.5	$ 580.4	$ 565.4	$ 550.7	$ 516.4	$ 565.4	$ 509.7	$ 2,278.2	$ 2,264.9	$ 2,142.2
Depreciation and Amortization													58.9	53.0	49.8
Operating Earnings (Losses)													190.8	211.5	163.4
Capital Expenditures													87.3	85.1	63.6
Total Assets	1,306.3				1,235.2				1,192.7				1,306.3	1,235.2	1,192.7
Goodwill	304.5				305.3				303.1				304.5	305.3	303.1
North American Furniture Solutions
Segment Reporting Information
Net sales													1,342.2	1,331.8	1,241.9
Depreciation and Amortization													32.0	27.9	26.5
Operating Earnings (Losses)													137.7	152.0	125.2
Capital Expenditures													47.1	56.8	31.7
Total Assets	533.6				531.7				504.5				533.6	531.7	504.5
Goodwill	135.8				135.8				135.8				135.8	135.8	135.8
ELA Furniture Solutions
Segment Reporting Information
Net sales													385.5	412.6	409.9
Depreciation and Amortization													8.8	8.5	8.2
Operating Earnings (Losses)													30.8	35.3	25.9
Capital Expenditures													8.5	15.0	20.3
Total Assets	230.3				218.4				235.4				230.3	218.4	235.4
Goodwill	40.1				40.9				41.9				40.1	40.9	41.9
Specialty
Segment Reporting Information
Net sales													232.4	231.8	219.9
Depreciation and Amortization													7.5	7.4	7.4
Operating Earnings (Losses)													17.7	16.4	13.5
Capital Expenditures													9.7	3.1	3.7
Total Assets	157.9				147.3				151.6				157.9	147.3	151.6
Goodwill	49.8				49.8				49.8				49.8	49.8	49.8
Consumer
Segment Reporting Information
Net sales													318.1	288.7	270.5
Depreciation and Amortization													10.2	8.6	7.3
Operating Earnings (Losses)													5.3	8.1	14.7
Capital Expenditures													22.0	10.2	7.9
Total Assets	276.4				245.3				231.8				276.4	245.3	231.8
Goodwill	78.8				78.8				75.6				78.8	78.8	75.6
Corporate
Segment Reporting Information
Net sales													0.0	0.0	0.0
Depreciation and Amortization													0.4	0.6	0.4
Operating Earnings (Losses)													(0.7)	(0.3)	(15.9)
Capital Expenditures													0.0	0.0	0.0
Total Assets	108.1				92.5				69.4				108.1	92.5	69.4
Goodwill	$ 0.0				$ 0.0				$ 0.0				$ 0.0	$ 0.0	$ 0.0

Operating Segments - Revenue from External Customers by Products and Services (Details) - USD ($) $ in Millions	3 Months Ended												12 Months Ended
	Jun. 03, 2017	Mar. 04, 2017	Dec. 03, 2016	Sep. 03, 2016	May 28, 2016	Feb. 27, 2016	Nov. 28, 2015	Aug. 29, 2015	May 30, 2015	Feb. 28, 2015	Nov. 29, 2014	Aug. 30, 2014	Jun. 03, 2017	May 28, 2016	May 30, 2015
Revenue from External Customer
Net sales	$ 577.2	$ 524.9	$ 577.5	$ 598.6	$ 582.6	$ 536.5	$ 580.4	$ 565.4	$ 550.7	$ 516.4	$ 565.4	$ 509.7	$ 2,278.2	$ 2,264.9	$ 2,142.2
Systems
Revenue from External Customer
Net sales													639.0	656.8	563.4
Seating
Revenue from External Customer
Net sales													894.8	855.5	805.5
Freestanding And Storage
Revenue from External Customer
Net sales													428.8	456.9	484.1
Other
Revenue from External Customer
Net sales													$ 315.6	$ 295.7	$ 289.2

Operating Segments - Schedule of Revenue by Customer Geographic Area (Details) - USD ($) $ in Millions	3 Months Ended												12 Months Ended
	Jun. 03, 2017	Mar. 04, 2017	Dec. 03, 2016	Sep. 03, 2016	May 28, 2016	Feb. 27, 2016	Nov. 28, 2015	Aug. 29, 2015	May 30, 2015	Feb. 28, 2015	Nov. 29, 2014	Aug. 30, 2014	Jun. 03, 2017	May 28, 2016	May 30, 2015
Revenues from External Customers and Long-Lived Assets
Net sales	$ 577.2	$ 524.9	$ 577.5	$ 598.6	$ 582.6	$ 536.5	$ 580.4	$ 565.4	$ 550.7	$ 516.4	$ 565.4	$ 509.7	$ 2,278.2	$ 2,264.9	$ 2,142.2
United States
Revenues from External Customers and Long-Lived Assets
Net sales													1,690.1	1,757.0	1,640.6
International
Revenues from External Customers and Long-Lived Assets
Net sales													$ 588.1	$ 507.9	$ 501.6

Operating Segments - Schedule of Long-Lived Assets by Geographic Area (Details) - USD ($) $ in Millions	Jun. 03, 2017	May 28, 2016	May 30, 2015
Revenues from External Customers and Long-Lived Assets
Long-Lived Assets	$ 373.9	$ 302.9	$ 278.0
United States
Revenues from External Customers and Long-Lived Assets
Long-Lived Assets	328.6	254.8	224.2
International
Revenues from External Customers and Long-Lived Assets
Long-Lived Assets	$ 45.3	$ 48.1	$ 53.8

Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Millions	12 Months Ended
	Jun. 03, 2017	May 28, 2016	May 30, 2015
Cumulative translation adjustments [Roll Forward]
Cumulative translation adjustments at beginning of period	$ (29.6)	$ (20.8)	$ (11.1)
Translation adjustments (net of tax of $ - , ($0.3) and $0.3)	(7.2)	(8.8)	(9.7)
Balance at end of period	(36.8)	(29.6)	(20.8)
Pension and other post-retirement benefit plans [Roll Forward]
Pension and other post-retirement benefit plans at beginning of period	(34.9)	(35.4)	(26.8)
Adjustments to pension and other post-retirement benefit plans (net of tax of $3.7, ($0.7) and $2.6)	(14.5)	(2.0)	(10.0)
Balance at end of period	(47.6)	(34.9)	(35.4)
Interest rate swap agreement [Roll Forward]
Interest rate swap agreement at beginning of period	0.0	0.0	0.0
Valuation adjustments (net of tax of ($1.2), $ - and $ -)	2.1	0.0	0.0
Balance at end of period	2.1	0.0	0.0
Available for sale securities [Roll Forward]
Available-for-sale Securities at beginning of period	0.0	0.0	0.0
Unrealized holding gain (net of tax of $ - , $ - and $ -)	0.1	0.0	0.0
Balance at end of period	0.1	0.0	0.0
Total accumulated other comprehensive loss	(82.2)	(64.5)	(56.2)
Operating Expense
Pension and other post-retirement benefit plans [Roll Forward]
Reclassification to earnings - operating expenses (net of tax of ($0.4), ($0.7) and ($0.4))	$ 1.8	$ 2.5	$ 1.4

Accumulated Other Comprehensive Loss Accumulated Other Comprehensive Loss - Phantom (Details) - USD ($) $ in Millions	12 Months Ended
	Jun. 03, 2017	May 28, 2016	May 30, 2015
Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Tax	$ 0.0	$ 0.3	$ 0.3
Other Comprehensive (Income) Loss, Pension and Other Postretirement Benefit Plans, Adjustment, before Reclassification Adjustments and Tax	3.7	(0.7)	2.6
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Tax	1.2	0.0	0.0
Other Comprehensive Income (Loss), Available-for-sale Securities, Tax	0.0	0.0	0.0
Operating Expense [Member]
Other Comprehensive (Income) Loss, Reclassification Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, Tax	$ (0.4)	$ (0.7)	$ (0.4)

Redeemable Noncontrolling Interests - USD ($) $ in Millions	12 Months Ended
Redeemable Noncontrolling Interests - USD ($) $ in Millions	Jun. 03, 2017	May 28, 2016
Redeemable Noncontrolling Interests [Roll Forward]
Balance at beginning of period	$ 27.0	$ 30.4
Purchase of redeemable noncontrolling interests	(1.5)	0.0
Net income attributable to redeemable noncontrolling interests	0.2	0.5
Redemption value adjustment	(1.2)	(4.0)
Other adjustments	0.1	0.1
Balance at end of period	$ 24.6	$ 27.0

Restructuring and Impairment Activities (Details) - USD ($) $ in Millions	12 Months Ended
	Jun. 03, 2017	May 28, 2016	May 30, 2015
Restructuring Cost and Reserve [Line Items]
Impairment charges	$ 7.1	$ 0.0
Restructuring and impairment expenses	(12.5)	0.0	$ (12.7)
2017 Restructuring Plan [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment expenses	(5.4)
North America Furniture Solutions [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring expenses	1.9
POSH [Member] \| Trade Names [Member]
Restructuring Cost and Reserve [Line Items]
Impairment charges		$ 10.8
Nemschoff [Member] \| Trade Names [Member]
Restructuring Cost and Reserve [Line Items]
Impairment charges	$ 7.1

Restructuring and Impairment Activities Restructuring and Impairment Activities - Schedule of Restructuring Rollforward (Details) - USD ($) $ in Millions	12 Months Ended
	Jun. 03, 2017	May 28, 2016	May 30, 2015
Restructuring Reserve [Roll Forward]
Restructuring expenses	$ 12.5	$ 0.0	$ 12.7
2017 Restructuring Plan [Member]
Restructuring Reserve [Roll Forward]
Beginning Balance	(0.4)
Restructuring expenses	5.4
Ending Balance	(2.4)	$ (0.4)
Payments	$ (3.4)

Subsequent Event (Details) - USD ($) $ in Millions			12 Months Ended
Subsequent Event (Details) - USD ($) $ in Millions	Jul. 31, 2017	Jul. 25, 2017	Jun. 03, 2017	May 28, 2016	Jun. 12, 2017	Sep. 13, 2016
Subsequent Event [Line Items]
Pension Contributions			$ (1.1)	$ (1.2)
Proceeds from Divestiture of Businesses	$ 2.0
Future Purchase Price Payment, Period	120 days
Foreign Pension Plan
Subsequent Event [Line Items]
Pension Contributions		$ 12.0
Interest Rate Swap
Subsequent Event [Line Items]
Derivative, Notional Amount						$ 150.0
Interest Rate Swap \| Interest Rate Swap
Subsequent Event [Line Items]
Derivative, Notional Amount					$ 75.0

Quarterly Financial Data (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended												12 Months Ended
	Jun. 03, 2017	Mar. 04, 2017	Dec. 03, 2016	Sep. 03, 2016	May 28, 2016	Feb. 27, 2016	Nov. 28, 2015	Aug. 29, 2015	May 30, 2015	Feb. 28, 2015	Nov. 29, 2014	Aug. 30, 2014	Jun. 03, 2017	May 28, 2016	May 30, 2015
Quarterly Financial Information Disclosure [Abstract]
Net sales	$ 577.2	$ 524.9	$ 577.5	$ 598.6	$ 582.6	$ 536.5	$ 580.4	$ 565.4	$ 550.7	$ 516.4	$ 565.4	$ 509.7	$ 2,278.2	$ 2,264.9	$ 2,142.2
Gross margin	220.9	195.5	218.0	230.0	225.2	207.8	224.4	216.8	209.6	190.5	205.7	185.6	864.2	874.2	791.4
Net earnings attributable to Herman Miller, Inc.	$ 33.4	$ 22.5	$ 31.7	$ 36.3	$ 40.7	$ 27.9	$ 34.7	$ 33.5	$ 23.4	$ 21.0	$ 27.8	$ 25.2	$ 123.9	$ 136.7	$ 97.5
Earnings per share-basic (1)	$ 0.56	$ 0.38	$ 0.53	$ 0.61	$ 0.68	$ 0.46	$ 0.58	$ 0.56	$ 0.39	$ 0.35	$ 0.47	$ 0.43	$ 2.07	$ 2.28	$ 1.64
Earnings per share-diluted	$ 0.55	$ 0.37	$ 0.53	$ 0.60	$ 0.67	$ 0.46	$ 0.57	$ 0.56	$ 0.39	$ 0.35	$ 0.46	$ 0.42	$ 2.05	$ 2.26	$ 1.62

Schedule II Valuation and Qualifying Accounts (Details) - USD ($) $ in Millions	12 Months Ended
	Jun. 03, 2017	May 28, 2016	May 30, 2015
Allowance for Doubtful Accounts, Current
Movement in Valuation Allowances and Reserves [Roll Forward]
Valuation Allowances and Reserves, Beginning Balance	$ 3.4	$ 2.4	$ 3.4
Valuation Allowances and Reserves, Additions for Charges to Cost and Expense	0.0	2.3	0.9
Valuation Allowances and Reserves, Deductions	(1.1)	(1.3)	(1.9)
Valuation Allowances and Reserves, Ending Balance	2.3	3.4	2.4
Sales Returns and Allowances
Movement in Valuation Allowances and Reserves [Roll Forward]
Valuation Allowances and Reserves, Beginning Balance	0.4	0.4	0.6
Valuation Allowances and Reserves, Additions for Charges to Cost and Expense	0.0	0.0	0.0
Valuation Allowances and Reserves, Deductions	0.0	0.0	(0.2)
Valuation Allowances and Reserves, Ending Balance	0.4	0.4	0.4
Allowance for Doubtful Accounts, Noncurrent
Movement in Valuation Allowances and Reserves [Roll Forward]
Valuation Allowances and Reserves, Beginning Balance	0.9	1.0	0.1
Valuation Allowances and Reserves, Additions for Charges to Cost and Expense	0.0	(0.1)	0.9
Valuation Allowances and Reserves, Deductions	0.0	0.0	0.0
Valuation Allowances and Reserves, Ending Balance	0.9	0.9	1.0
Valuation Allowance of Deferred Tax Assets
Movement in Valuation Allowances and Reserves [Roll Forward]
Valuation Allowances and Reserves, Beginning Balance	10.6	11.1	8.5
Valuation Allowances and Reserves, Additions for Charges to Cost and Expense	(0.6)	(1.5)	(0.6)
Valuation Allowances and Reserves, Deductions	0.0	1.0	3.2
Valuation Allowances and Reserves, Ending Balance	$ 10.0	$ 10.6	$ 11.1

Consolidated Statement of Shareholders' Equity (Parenthetical) - $ / shares	12 Months Ended
	Jun. 03, 2017	May 28, 2016	May 30, 2015
Statement of Stockholders' Equity [Abstract]
Common Stock, Dividends, Per Share, Declared	$ 0.680	$ 0.590	$ 0.560

Significant Accounting and Reporting Policies - Schedule of Self Insurance Retention Levels (Details) $ / occurence in Thousands	12 Months Ended
	Jun. 03, 2017 $ / occurence
Accounting Policies [Abstract]
General liability and auto liability/physical damage	1,000
Workers' compensation and property	750

Significant Accounting and Reporting Policies - Phantom (Details)	12 Months Ended
	Jun. 03, 2017
Patents
Schedule of Useful Lives and Amortization [Line Items]
Useful Life	6 years
Trademarks
Schedule of Useful Lives and Amortization [Line Items]
Useful Life	6 years

Inventories (Details) - USD ($) $ in Millions	Jun. 03, 2017	May 28, 2016
Inventory Disclosure [Abstract]
LIFO Inventory Amount	$ 25.2	$ 22.8
FIFO Inventory Amount	$ 164.6	$ 140.4

Investments in Nonconsolidated Affiliates Investments in Nonconsolidated Affiliates - Schedule of Balance Sheet Values (Details) - USD ($) $ in Millions	Jun. 03, 2017	May 28, 2016
Equity Method Investments and Joint Ventures [Abstract]
Equity Method Investments	$ 16.2	$ 4.2

Operating Leases (Details) - USD ($) $ in Millions	12 Months Ended
Operating Leases (Details) - USD ($) $ in Millions	Jun. 03, 2017	May 28, 2016	May 30, 2015
Leases [Abstract]
Rental expense charged to operations	$ 45.3	$ 45.6	$ 40.2

Income Taxes - Phantom (Details)	12 Months Ended
Income Taxes - Phantom (Details)	Jun. 03, 2017	May 28, 2016	May 30, 2015
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	35.00%	35.00%	35.00%

(in millions)

June 3, 2017

May 28, 2016

Investments in nonconsolidated affiliates