Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Mar. 02, 2019	Apr. 08, 2019
Document Entity Information [Abstract]
Document Type	10-Q
Entity Common Stock, Shares Outstanding		58,812,564
Entity Registrant Name	MILLER HERMAN INC
Entity Central Index Key	0000066382
Document Period End Date	Mar. 02, 2019
Amendment Flag	false
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--06-01
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Mar. 02, 2019	Mar. 03, 2018	Mar. 02, 2019	Mar. 03, 2018
Income Statement [Abstract]
Net sales	$ 619.0	$ 578.4	$ 1,896.2	$ 1,763.2
Cost of sales	398.0	372.6	1,214.5	1,118.5
Gross margin	221.0	205.8	681.7	644.7
Operating expenses:
Selling, general and administrative	153.7	149.0	476.5	449.6
Restructuring and impairment expenses	0.3	0.0	1.7	1.9
Design and research	19.2	18.1	56.6	54.6
Total operating expenses	173.2	167.1	534.8	506.1
Operating earnings	47.8	38.7	146.9	138.6
Other expenses:
Interest expense	3.0	3.2	9.1	10.6
Other, net	(0.8)	(0.7)	(1.3)	(1.7)
Earnings before income taxes and equity income	45.6	36.2	139.1	129.7
Income tax expense	7.3	6.9	27.3	35.4
Equity income from nonconsolidated affiliates, net of tax	1.0	0.7	2.8	2.2
Net earnings	39.3	30.0	114.6	96.5
Net earnings attributable to noncontrolling interests	0.1	0.2	0.1	0.2
Net earnings attributable to Herman Miller, Inc.	$ 39.2	$ 29.8	$ 114.5	$ 96.3
Earnings per share — basic	$ 0.67	$ 0.50	$ 1.94	$ 1.61
Earnings per share — diluted	$ 0.66	$ 0.49	$ 1.92	$ 1.60
Other comprehensive income (loss), net of tax
Foreign currency translation adjustments	$ 8.0	$ 1.7	$ (4.4)	$ 6.3
Pension and other post-retirement plans	0.6	0.9	1.7	2.6
Interest rate swaps	(4.4)	5.9	(3.9)	6.9
Unrealized holding loss	0.1	0.0	0.0	0.0
Other comprehensive income (loss)	4.3	8.5	(6.6)	15.8
Comprehensive income	43.6	38.5	108.0	112.3
Comprehensive income attributable to noncontrolling interests	0.1	0.2	0.1	0.2
Comprehensive income attributable to Herman Miller, Inc.	$ 43.5	$ 38.3	$ 107.9	$ 112.1

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Millions	Mar. 02, 2019	Jun. 02, 2018
Current Assets:
Cash and cash equivalents	$ 113.5	$ 203.9
Short-term investments	8.9	8.6
Accounts and notes receivable, net	221.0	217.4
Unbilled accounts receivable	25.5	1.9
Inventories, net	191.9	162.4
Prepaid expenses and other	58.2	51.2
Total current assets	619.0	645.4
Property and equipment, at cost	1,068.1	1,020.8
Less — accumulated depreciation	(729.3)	(689.4)
Net property and equipment	338.8	331.4
Goodwill	304.0	304.1
Indefinite-lived intangibles	78.1	78.1
Other amortizable intangibles, net	42.6	41.3
Other noncurrent assets	146.7	79.2
Total Assets	1,529.2	1,479.5
Current Liabilities:
Accounts payable	175.7	171.4
Accrued compensation and benefits	73.9	86.3
Accrued warranty	52.5	51.5
Customer deposits	36.4	27.6
Other accrued liabilities	80.4	77.0
Total current liabilities	418.9	413.8
Long-term debt	281.9	275.0
Pension and post-retirement benefits	13.6	15.6
Other liabilities	79.2	79.8
Total Liabilities	793.6	784.2
Redeemable noncontrolling interests	20.7	30.5
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, 58,823,817 and 59,230,974 shares issued and outstanding in 2019 and 2018, respectively)	11.8	11.7
Additional paid-in capital	92.0	116.6
Retained earnings	678.3	598.3
Accumulated other comprehensive loss	(66.5)	(61.3)
Key executive deferred compensation plans	(0.8)	(0.7)
Herman Miller, Inc. Stockholders' Equity	714.8	664.6
Noncontrolling Interests	0.1	0.2
Total Stockholders' Equity	714.9	664.8
Total Liabilities, Redeemable Noncontrolling Interests, and Stockholders' Equity	$ 1,529.2	$ 1,479.5

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Mar. 02, 2019	Jun. 02, 2018
Statement of Financial Position [Abstract]
Preferred stock Value	$ 0	$ 0
Preferred stock Shares Authorized	10,000,000	10,000,000
Preferred stock Shares Issued	0	0
Common Stock Par Value	$ 0.20	$ 0.20
Common stock Shares Authorized	240,000,000	240,000,000

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Millions	9 Months Ended
	Mar. 02, 2019	Mar. 03, 2018
Cash Flows from Operating Activities:
Net earnings	$ 114.6	$ 96.5
Adjustments to reconcile net earnings to net cash provided by operating activities:
Depreciation and amortization	55.3	49.4
Stock-based compensation	7.2	4.8
Pension and post-retirement expenses	0.8	1.1
Pension contributions	0.0	(12.0)
Earnings from nonconsolidated affiliates net of dividends received	(0.8)	(0.5)
Deferred taxes	0.0	(10.3)
Gain on sales of property and dealers	0.0	(0.8)
Restructuring and impairment expenses	1.7	1.9
Increase in current assets	(55.3)	(18.1)
Increase (decrease) in current liabilities	7.5	(12.2)
Increase in non-current liabilities	0.4	11.4
Other, net	(0.8)	(0.5)
Net Cash Provided by Operating Activities	130.6	110.7
Cash Flows from Investing Activities:
Proceeds from sale of property and dealers	0.0	2.0
Marketable securities purchases	(1.6)	(0.7)
Marketable securities sales	1.3	0.8
Equity investment in non-controlled entities	(71.6)	0.0
Capital expenditures	(63.0)	(51.0)
Proceeds from life insurance policy	0.0	8.1
Purchase of HAY licensing agreement	(4.8)	0.0
Net advances on notes receivable	(1.0)	(1.1)
Other, net	(1.7)	(0.6)
Net Cash Used in Investing Activities	(142.4)	(42.5)
Cash Flows from Financing Activities:
Dividends paid	(34.0)	(31.7)
Proceeds from issuance of long-term debt	0.0	340.4
Payments of long-term debt	0.0	(265.4)
Common stock issued	11.1	15.8
Common stock repurchased and retired	(43.4)	(30.1)
Purchase of redeemable noncontrolling interests	(10.1)	(1.0)
Net payments from supplier financing program	(0.3)	0.0
Other, net	0.1	0.3
Net Cash Used in by Financing Activities	(76.6)	28.3
Effect of Exchange Rate Changes on Cash and Cash Equivalents	(2.0)	0.3
Net Decrease in Cash and Cash Equivalents	(90.4)	96.8
Cash and Cash Equivalents, Beginning of Period	203.9	96.2
Cash and Cash Equivalents, End of Period	$ 113.5	$ 193.0

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) $ in Millions	Total	Preferred Stock	Common Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Key Executive Deferred Compensation	Herman Miller, Inc. Stockholders' Equity	Noncontrolling Interests
Balance at beginning of period at Jun. 03, 2017	$ 587.7	$ 0.0	$ 11.9	$ 139.3	$ 519.5	$ (82.2)	$ (1.0)	$ 587.5	$ 0.2
Balance at beginning of period (in shares) at Jun. 03, 2017			59,715,824
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net earnings	33.0				33.0			33.0
Other comprehensive income (loss)	3.7					3.7		3.7
Stock-based compensation expense	1.7			1.7				1.7
Exercise of stock options (in shares)			150,556
Exercise of stock options	3.9		$ 0.1	3.8				3.9
Restricted and performance stock units released (in shares)			220,850
Employee stock purchase plan issuances (in shares)			18,223
Employee stock purchase plan issuances	(0.5)			(0.5)				(0.5)
Repurchase and retirement of common stock (in shares)			(330,963)
Repurchase and retirement of common stock	(11.1)			(11.1)				(11.1)
Dividends declared	(10.8)				(10.8)			(10.8)
Redemption value adjustment	0.2				0.2			0.2
Balance at end of period at Sep. 02, 2017	608.7	0.0	$ 12.0	133.9	542.1	(78.5)	(1.0)	608.5	0.2
Balance at end of period (in shares) at Sep. 02, 2017			59,774,490
Balance at beginning of period at Jun. 03, 2017	587.7	0.0	$ 11.9	139.3	519.5	(82.2)	(1.0)	587.5	0.2
Balance at beginning of period (in shares) at Jun. 03, 2017			59,715,824
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net earnings	96.5
Other comprehensive income (loss)	15.8					15.8
Balance at end of period at Mar. 03, 2018	657.5	0.0	$ 11.8	129.4	583.0	(66.4)	(0.7)	657.1	0.4
Balance at end of period (in shares) at Mar. 03, 2018			59,683,286
Balance at beginning of period at Sep. 02, 2017	608.7	0.0	$ 12.0	133.9	542.1	(78.5)	(1.0)	608.5	0.2
Balance at beginning of period (in shares) at Sep. 02, 2017			59,774,490
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net earnings	33.5				33.5			33.5
Other comprehensive income (loss)	3.6					3.6		3.6
Stock-based compensation expense	1.1			1.1				1.1
Exercise of stock options (in shares)			37,469
Exercise of stock options	0.9			0.9				0.9
Restricted and performance stock units released (in shares)			14,424
Employee stock purchase plan issuances (in shares)			15,192
Employee stock purchase plan issuances	(0.6)			(0.6)				(0.6)
Repurchase and retirement of common stock (in shares)			(177,511)
Repurchase and retirement of common stock	(6.2)		$ (0.1)	(6.1)				(6.2)
Dividends declared	(10.8)				(10.8)			(10.8)
Redemption value adjustment	(0.3)				(0.3)			(0.3)
Balance at end of period at Dec. 02, 2017	631.0	0.0	$ 11.9	130.4	564.4	(74.9)	(1.0)	630.8	0.2
Balance at end of period (in shares) at Dec. 02, 2017			59,664,064
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net earnings	30.0				29.8			29.8	0.2
Other comprehensive income (loss)	8.5					8.5		8.5
Stock-based compensation expense	1.8			1.8				1.8
Exercise of stock options (in shares)			318,540
Exercise of stock options	9.3			9.3				9.3
Restricted and performance stock units released (in shares)			11,886
Restricted and performance stock units released	0.2			0.2				0.2
Employee stock purchase plan issuances (in shares)			16,817
Employee stock purchase plan issuances	(0.4)			(0.4)				(0.4)
Repurchase and retirement of common stock (in shares)			(336,849)
Repurchase and retirement of common stock	(12.8)		$ (0.1)	(12.7)				(12.8)
Stock Issued During Period, Shares, Issued for Services			8,828
Stock Issued During Period, Value, Issued for Services	0.4			0.4				0.4
Stock Issued During Period, Value, Deferred Compensation Plan	(0.1)			(0.4)			0.3	(0.1)
Dividends declared	(10.8)				(10.8)			(10.8)
Redemption value adjustment	(0.4)				(0.4)			(0.4)
Balance at end of period at Mar. 03, 2018	657.5	0.0	$ 11.8	129.4	583.0	(66.4)	(0.7)	657.1	0.4
Balance at end of period (in shares) at Mar. 03, 2018			59,683,286
Balance at beginning of period at Jun. 02, 2018	664.8	0.0	$ 11.7	116.6	598.3	(61.3)	(0.7)	664.6	0.2
Balance at beginning of period (in shares) at Jun. 02, 2018			59,230,974
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net earnings	35.8				35.8			35.8
Other comprehensive income (loss)	(7.8)					(7.8)		(7.8)
Stock-based compensation expense	2.2			2.2				2.2
Exercise of stock options (in shares)			265,739
Exercise of stock options	8.1		$ 0.2	7.9				8.1
Restricted and performance stock units released (in shares)			335,266
Restricted and performance stock units released	0.1		$ 0.1					0.1
Employee stock purchase plan issuances (in shares)			16,805
Employee stock purchase plan issuances	(0.5)			(0.5)				(0.5)
Repurchase and retirement of common stock (in shares)			(545,866)
Repurchase and retirement of common stock	(20.8)		$ (0.1)	(20.7)				(20.8)
Dividends declared	(11.6)				(11.6)			(11.6)
Balance at end of period at Sep. 01, 2018	673.2	0.0	$ 11.9	106.5	624.5	(69.2)	(0.7)	673.0	0.2
Balance at end of period (in shares) at Sep. 01, 2018			59,302,918
Balance at beginning of period at Jun. 02, 2018	664.8	0.0	$ 11.7	116.6	598.3	(61.3)	(0.7)	664.6	0.2
Balance at beginning of period (in shares) at Jun. 02, 2018			59,230,974
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net earnings	114.6
Other comprehensive income (loss)	(6.6)					(6.6)
Balance at end of period at Mar. 02, 2019	714.9	0.0	$ 11.8	92.0	678.3	(66.5)	(0.8)	714.8	0.1
Balance at end of period (in shares) at Mar. 02, 2019			58,823,817
Balance at beginning of period at Sep. 01, 2018	673.2	0.0	$ 11.9	106.5	624.5	(69.2)	(0.7)	673.0	0.2
Balance at beginning of period (in shares) at Sep. 01, 2018			59,302,918
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net earnings	39.3				39.3			39.3
Other comprehensive income (loss)	(3.1)					(3.1)		(3.1)
Stock-based compensation expense	2.5			2.5				2.5
Exercise of stock options (in shares)			53,614
Exercise of stock options	1.3			1.3				1.3
Restricted and performance stock units released (in shares)			7,511
Employee stock purchase plan issuances (in shares)			14,813
Employee stock purchase plan issuances	(0.5)			(0.5)				(0.5)
Repurchase and retirement of common stock (in shares)			(476,854)
Repurchase and retirement of common stock	(16.6)		$ (0.1)	(16.5)				(16.6)
Dividends declared	(11.7)				(11.7)			(11.7)
Balance at end of period at Dec. 01, 2018	685.4	0.0	$ 11.8	94.3	650.6	(70.8)	(0.7)	685.2	0.2
Balance at end of period (in shares) at Dec. 01, 2018			58,902,002
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net earnings	39.3				39.2			39.2	0.1
Other comprehensive income (loss)	4.3					4.3		4.3
Stock-based compensation expense	2.6			2.8				2.8	(0.2)
Exercise of stock options (in shares)			3,197
Restricted and performance stock units released (in shares)			75,917
Restricted and performance stock units released	0.1			0.1				0.1
Employee stock purchase plan issuances (in shares)			16,253
Employee stock purchase plan issuances	(0.5)			(0.5)				(0.5)
Repurchase and retirement of common stock (in shares)			(183,737)
Repurchase and retirement of common stock	(6.0)			(6.0)				(6.0)
Stock Issued During Period, Shares, Issued for Services			10,185
Stock Issued During Period, Value, Issued for Services	0.3			0.3				0.3
Stock Issued During Period, Value, Deferred Compensation Plan	(0.1)						(0.1)	(0.1)
Dividends declared	(11.5)				(11.5)			(11.5)
Balance at end of period at Mar. 02, 2019	$ 714.9	$ 0.0	$ 11.8	$ 92.0	$ 678.3	(66.5)	$ (0.8)	$ 714.8	$ 0.1
Balance at end of period (in shares) at Mar. 02, 2019			58,823,817
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of accounting change						$ 1.4

Basis of Presentation	9 Months Ended
Basis of Presentation	Mar. 02, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis Of Presentation	Basis of Presentation The condensed consolidated financial statements have been prepared by Herman Miller, Inc. (“the Company”) in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. Management believes the disclosures made in this document are adequate with respect to interim reporting requirements. The accompanying unaudited condensed consolidated financial statements, taken as a whole, contain all adjustments that are of a normal recurring nature necessary to present fairly the financial position of the Company as of March 2, 2019. Operating results for the three and nine months ended March 2, 2019, are not necessarily indicative of the results that may be expected for the year ending June 1, 2019. It is suggested that these condensed consolidated financial statements be read in conjunction with the financial statements and notes thereto included in the Company's annual report on Form 10-K for the year ended June 2, 2018.

New Accounting Standards

9 Months Ended

Mar. 02, 2019

New Accounting Pronouncements and Changes in Accounting Principles [Abstract]

New Accounting Standards

Recently Issued Accounting Standards

Recently Adopted Accounting Standards



Standard	Description	Effective Date	Effect on the Financial Statements or Other Significant Matters

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 adopted the standard effective June 3, 2018 using the modified retrospective method. Refer to Note 3 to the financial statements for further information regarding the adoption of the standard.

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 adopted the standard effective June 3, 2018 using the modified retrospective method. As a result, the Company reclassified $0.1 million of net gains on mutual fund equity securities, that were formerly classified as available for sale securities before the adoption of the new standard, from Accumulated other comprehensive loss to Retained earnings. The impact of adoption also resulted in certain disclosure changes. Refer to Note 11 of the financial statements for further information.

Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract	This update aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. Early adoption is permitted.	September 2, 2018	The Company early adopted the standard prospectively effective September 2, 2018. The impacts resulting from adoption did not have an impact on the Company’s Financial Statements.

Recently Adopted Accounting Standards (Continued)



Standard	Description	Effective Date	Effect on the Financial Statements or Other Significant Matters

Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income	This update allows for the reclassification to retained earnings of the tax effects stranded in Accumulated Other Comprehensive Income resulting from The Tax Cuts and Jobs Act. Early adoption is permitted.	September 2, 2018	The Company early adopted the standard effective September 2, 2018 and reclassified $1.5 million from Accumulated other comprehensive loss to Retained earnings related to the tax impact of the Company’s interest rate swap agreements.

Compensation - Retirement Benefits: Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost	This standard changes the rules related to the income statement presentation of the components of net periodic benefit cost for defined benefit pension and other postretirement benefit plans. Under the new guidance, entities must present the service cost component of net periodic benefit cost in the same income statement line items as other employee compensation costs related to services rendered during the period. Other components of net periodic benefit cost will be presented separately from the line items that include the service cost. Early adoption is permitted.	June 3, 2018	The Company retrospectively adopted the standard effective June 3, 2018. Prior to adoption, the Company recorded net periodic benefit costs related to its defined benefit pension and post-retirement medical plans within Selling, general and administrative expenses. As a result of adoption, these costs are recorded within Other, net. The Company retrospectively reclassified these costs in the Condensed Consolidated Statements of Comprehensive Income for the three and nine months ended March 3, 2018 from Selling, general and administrative to Other, net. Refer to Note 7 of the financial statements for further information.

Recently Issued Accounting Standards Not Yet Adopted



Standard	Description	Effective Date	Effect on the Financial Statements or Other Significant Matters

Derivatives and Hedging: Targeted Improvements to Accounting for Hedging Activities	This update amends the hedge accounting recognition and presentation with the objectives of improving the financial reporting of hedging relationships to better portray the economic results of an entity's risk management activities and simplifying the application of hedge accounting. The update expands the strategies eligible for hedge accounting, relaxes the timing requirements of hedge documentation and effectiveness assessments and permits the use of qualitative assessments on an ongoing basis to assess hedge effectiveness. The new guidance also requires new disclosures and presentation.	June 2, 2019	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. The Company does not expect the Statement of Comprehensive Income to be significantly impacted. However, the impact to the balance sheet of recording right of use assets and lease liabilities for the Company’s operating leases, as well as the necessary financial statement disclosures, is expected to be significant. The Company has assembled a project team and is working towards implementation of the lease accounting standard. The Company has substantially completed its identification of the global lease population and the data migration to a lease integration tool that will support the accounting and disclosure requirements under the standard. The Company is currently completing its review and testing of the data entered into the tool and is developing accounting policies and internal controls over the post-implementation lease accounting activities.

Recently Issued Accounting Standards Not Yet Adopted (Continued)



Standard	Description	Effective Date	Effect on the Financial Statements or Other Significant Matters

Measurement of Credit Losses on Financial Instruments	This guidance replaces the existing incurred loss impairment model with an expected loss model and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates.	May 31, 2020	The Company is currently evaluating the impact of adopting this guidance.

Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement	This update eliminates, adds and modifies certain disclosure requirements for fair value measurements. Early adoption is permitted, and an entity is also permitted to early adopt any removed or modified disclosures and delay adoption of the additional disclosures until their effective date.	May 31, 2020	The Company is currently evaluating the impact of adopting this guidance.

Disclosure Framework—Changes to the Disclosure Requirements for Defined Benefit Plans	This update eliminates, adds and clarifies certain disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans. Early adoption is permitted.	May 30, 2021	The Company is currently evaluating the impact of adopting this guidance.

Revenue from Contracts with Customers

9 Months Ended

Mar. 02, 2019

Revenue from Contract with Customer [Abstract]

Revenue from Contract with Customer

Revenue from Contracts with Customers

Impact of Adoption

The Company adopted ASC 606 - Revenue from Contracts with Customers at the beginning of fiscal year 2019. The Company completed its review of the impact of the new standard and identified certain key accounting policy changes that resulted from adopting the new standard. These included changes to the identification of performance obligations for commercial contracts in which the Company sells directly to end customers. Under previous accounting rules, which were codified under ASC 605, the Company generally delayed revenue recognition until the products were shipped and installed as the Company had concluded that contracts that contained both products and services represented a single, combined deliverable. However, under ASC 606, the Company has determined that products and services are distinct and as such, represent separate performance obligations. The Company also determined that under ASC 606, certain product pricing elements related to its direct customer sales should be recorded within Cost of sales rather than net within Net sales as had been historical practice under ASC 605.

The Company adopted ASC 606 using the modified retrospective approach and applied the guidance therein to all applicable contracts that were not complete as of the date of adoption. As a result of these changes in accounting, the Company recorded a cumulative adjustment to retained earnings of $1.9 million on the date of adoption. With the change in performance obligations under ASC 606, product revenue recognition is accelerated on certain direct commercial customer sales. As a result, the cumulative adjustment recorded upon the adoption of ASC 606 had the impact of reducing inventory for sales transactions that would have been recognized in a prior period under ASC 606 and recording unbilled receivables for the amounts owed prior to invoicing. Additionally, the cumulative adjustment reflects the change in accrued expenses, including income taxes payable, related to these sales transactions.

The cumulative impact to our Condensed Consolidated Balance Sheet as of June 3, 2018 was as follows:



	Balance at		Adjustments due			Balance at
(In millions)	June 2, 2018		to ASC 606			June 3, 2018
Balance Sheet
Assets:
Unbilled accounts receivable	$	1.9	$	11.1		$	13.0
Inventories, net	162.4		(7.1		)	155.3

Liabilities:
Accrued compensation and benefits	86.3		0.2			86.5
Other accrued liabilities	77.0		1.9			78.9

Equity:
Retained earnings	598.3		1.9			600.2

In accordance with the modified retrospective adoption rules per ASC 606, the Company has disclosed in the tables below the differences in our financial statements due to the adoption of the standard. The “As reported” column represents the financial statement values recorded in accordance with ASC 606, while the “Legacy GAAP” column represents what the financial statement values would have been under ASC 605, had the new standard not been adopted.



	Three Months Ended March 2, 2019
(In millions)	As reported		Performance Obligation Change		Gross vs. Net Change			Legacy GAAP
Statement of Comprehensive Income
Net sales	$	619.0	$	7.4	$	(9.6	)	$	616.8
Cost of sales	398.0		4.1		(9.6		)	392.5
Gross margin	221.0		3.3					224.3
Total operating expenses	173.2		0.1					173.3
Operating earnings	47.8		3.2					51.0
Income tax expense	7.3		0.5					7.8
Net earnings	39.3		2.7					42.0



	Nine Months Ended March 2, 2019
(In millions)	As reported		Performance Obligation Change			Gross vs. Net Change			Legacy GAAP
Statement of Comprehensive Income
Net sales	$	1,896.2	$	(10.8	)	$	(28.1	)	$	1,857.3
Cost of sales	1,214.5		(6.0		)	(28.1		)	1,180.4
Gross margin	681.7		(4.8		)				676.9
Total operating expenses	534.8		—						534.8
Operating earnings	146.9		(4.8		)				142.1
Income tax expense	27.3		(1.1		)				26.2
Net earnings	114.6		(3.7		)				110.9



	As of March 2, 2019
(In millions)	As reported		Performance Obligation Change			Gross vs. Net Change	Legacy GAAP
Balance Sheet
Assets:
Unbilled accounts receivable	$	25.5	$	(21.9	)		$	3.6
Inventories, net	191.9		12.8				204.7

Liabilities:
Accrued compensation and benefits	73.9		(0.3		)		73.6
Other accrued liabilities	80.4		(3.1		)		77.3

Equity:
Retained earnings	678.3		(5.6		)		672.7

There was no impact on Net Cash Provided by Operating Activities within the Company's Condensed Consolidated Statement of Cash Flows as a result of adopting ASC 606.

Accounting Policies

The Company recognizes revenue when performance obligations, based on the terms of customer contracts, are satisfied. This happens when control of goods and services based on the contract have been conveyed to the customer. Revenue for the sale of products is typically recognized at the point in time when control transfers, generally upon transfer of title and risk of loss to the customer. Revenue for services, including the installation of products by the Company's owned dealers, is recognized over time as the services are provided. The method of revenue recognition may vary, depending on the type of contract with the customer, as noted in the section Disaggregated Revenue further below.

The Company's contracts with customers include master agreements and certain other forms of contracts, which do not reach the level of a performance obligation until a purchase order is received from a customer. At the point in time that a purchase order under a contract is received by the Company, the collective group of documents represent an enforceable contract between the Company and the customer. While certain customer contracts may have a duration of greater than a year, all purchase orders are less than a year in duration. As of March 2, 2019, all unfulfilled performance obligations are expected to be fulfilled in the next twelve months.

Variable consideration exists within certain contracts that the Company has with customers. When variable consideration is present in a contract with a customer, the Company estimates the amount that should be included in the transaction price utilizing either the expected value method or the most likely amount method, depending on the nature of the variable consideration. These estimates are primarily related to rebate programs which involve estimating future sales amounts and rebate percentages to use in the determination of transaction price. Variable consideration is included in the transaction price if, in the Company’s judgment, it is probable that a significant future reversal of cumulative revenue under the contract will not occur. Adjustments to Net sales from changes in variable consideration related to performance obligations completed in previous periods are not material to the Company's financial statements. Also, the Company has no contracts with significant financing components.

The Company adopted the following accounting policies as a result of adopting the new standard on revenue recognition:


–	Shipping and Handling Activities - the Company accounts for shipping and handling activities as fulfillment activities and these costs are accrued within Cost of sales at the same time revenue is recognized.


–	Sales Taxes - the Company does not record revenue for sales tax, value added tax or other taxes that are collected on behalf of government entities. The Company’s revenue is recorded net of these taxes as they are passed through to the relevant government entities.


–	Incremental Costs of Obtaining a Contract - the Company has recognized incremental costs to obtain a contract as an expense when incurred as the amortization period is less than one year.


–	Significant Financing Component - the Company has not adjusted the amount of consideration to be received for any significant financing components as the Company’s contracts have a duration of one year or less.

Disaggregated Revenue

The Company’s revenue is comprised primarily of sales of products and installation services. Depending on the type of contract, the method of accounting and timing of revenue recognition may differ. Below, descriptions have been provided that summarize the Company’s different types of contracts and how revenue is recognized for each.

–

Single Performance Obligation - these contracts are transacted with customers and include only the product performance obligation. Most commonly, these contracts represent master agreements with independent third-party dealers in which a purchase order represents the customer contract, point of sale transactions through the Consumer reportable segment, as well as customer purchase orders for the Maharam subsidiary within the Specialty reportable segment. For contracts that include a single performance obligation, the Company records revenue at the point in time when title and risk of loss has transferred to the customer.

–

Multiple Performance Obligations - these contracts are transacted with customers and include more than one performance obligation; products, which are shipped to the customer by the Company and installation and other services, which are primarily fulfilled by independent third-party dealers. For contracts that include multiple performance obligations, the Company records revenue for the product performance obligation at the point in time when control transfers, generally upon transfer of title and risk of loss to the customer. In most cases, the Company has concluded that it is the agent for the installation services performance obligation and as such, the revenue and costs of these services are recorded net within Net sales in the Company’s Condensed Consolidated Statements of Comprehensive Income.

In certain instances, entities owned by the Company, rather than independent third-party dealers, perform installation and other services. In these cases, Service revenue is generated by the Company’s entities that provide installation services, which include owned dealers, and is recognized by the Company over time as the services are provided. For contracts with multiple performance obligations, the Company allocates the transaction price to each performance obligation based on relative standalone selling prices.


–	Other - these contracts are comprised mainly of alliance fee arrangements, whereby the Company earns revenue for allowing other furniture sellers access to its dealer distribution channel, as well as other miscellaneous selling arrangements. Revenue from alliance contracts are recorded at the point in time in which the sale is made by other furniture sellers through the Company’s sales channel.

Revenue disaggregated by contract type has been provided in the table below:



	Three Months Ended		Nine Months Ended
(In millions)	March 2, 2019		March 2, 2019
Net Sales:
Single performance obligation
Product revenue	$	524.5	$	1,599.0
Multiple performance obligations
Product revenue	89.0		281.7
Service revenue	2.8		8.7
Other	2.7		6.8
Total	$	619.0	$	1,896.2

Revenue disaggregated by product type and reportable segment has been provided in the table below:



	Three Months Ended		Nine Months Ended
(In millions)	March 2, 2019		March 2, 2019
North American Furniture Solutions:
Systems	$	127.5	$	415.7
Seating	93.2		289.8
Freestanding and storage	73.5		226.8
Other	26.7		85.5
Total North American Furniture Solutions	$	320.9	$	1,017.8

ELA Furniture Solutions:
Systems	$	26.8	$	78.0
Seating	71.8		202.7
Freestanding and storage	14.5		38.7
Other	12.9		40.5
Total ELA Furniture Solutions	$	126.0	$	359.9

Specialty:
Systems	$	1.2	$	4.5
Seating	29.5		85.4
Freestanding and storage	17.9		55.5
Textiles	26.5		84.8
Other	1.0		4.8
Total Specialty	$	76.1	$	235.0

Consumer:
Seating	$	59.2	$	171.0
Freestanding and storage	15.2		49.2
Other	21.6		63.3
Total Consumer	$	96.0	$	283.5

Total	$	619.0	$	1,896.2

Refer to Note 16 of the Condensed Consolidated Financial Statements for further information related to our reportable segments.

Contract Assets and Contract Liabilities

The Company records contract assets and contract liabilities related to its revenue generating activities. Contract assets include certain receivables from customers that are unconditional as all performance obligations with respect to the contract with the customer have been completed. These amounts represent trade receivables and they are recorded within the caption “Accounts and notes receivable, net” in the Condensed Consolidated Balance Sheets. The payment terms for the Company's customers differs depending on the type of customer. For third-party dealers and commercial contract customers, standard credit terms apply. Sales transacted through the Company's direct to consumer channels are generally paid for by the customer at point of sale.

Contract assets also include amounts that are conditional because certain performance obligations in the contract with the customer are incomplete as of the balance sheet date. These contract assets generally arise due to contracts with the customer that include multiple performance obligations, both the product that is shipped to the customer by the Company, as well as installation services provided by independent third-party dealers. For these contracts, the Company recognizes revenue upon satisfaction of the product performance obligation. However, the asset is conditional and the customer is not invoiced by the Company until the installation performance obligation is completed. These contract assets are included in the caption "Unbilled accounts receivable" in the Condensed Consolidated Balance Sheets until all performance obligations in the contract with the customer have been satisfied.

Contract liabilities represent deposits made by customers before the satisfaction of performance obligation(s) are complete and revenue is recognized. Upon completion of the performance obligation(s) that the Company has with the customer based on the terms of the contract, the liability for the customer deposit is relieved and revenue is recognized. These customer deposits are included within the caption “Customer deposits” in the Condensed Consolidated Balance Sheets. During the three and nine months ended March 2, 2019, the Company recognized Net sales of $17.8 million and $26.6 million, respectively, related to customer deposits there were included in the balance sheet as of December 1, 2018 and June 2, 2018.

Acquisitions and Divestitures	9 Months Ended
Acquisitions and Divestitures	Mar. 02, 2019
Business Combinations [Abstract]
Acquisitions	Acquisitions and Divestitures Maars Holding B.V. On August 31, 2018, Herman Miller Holdings Limited, a wholly owned subsidiary of the Company, acquired 48% of the outstanding equity of Maars Holding B.V. ("Maars”), a Harderwijk, Netherlands-based worldwide leader in the design and manufacturing of interior wall solutions. The Company acquired its 48% ownership interest in Maars for approximately $6.1 million in cash. The entity is accounted for using the equity method of accounting as the Company has significant influence, but not control, over the entity. For the Maars equity method investment, the fair values assigned to the assets acquired were based on best estimates and assumptions as of the reporting date and are considered preliminary pending completion of the valuation analysis. Nine United Denmark A/S On June 7, 2018, Herman Miller Holdings Limited, a wholly owned subsidiary of the Company, acquired 33% of the outstanding equity of Nine United Denmark A/S, d/b/a HAY ("HAY”), a Copenhagen, Denmark-based, design leader in furniture and ancillary furnishings for residential and contract markets in Europe and Asia. The Company acquired its 33% ownership interest in HAY for approximately $65.5 million in cash. The entity is accounted for using the equity method of accounting as the Company has significant influence, but not control, over the entity. The Company also acquired the rights to the HAY brand in North America under a long-term license agreement for approximately $4.8 million in cash. This licensing agreement is recorded as an amortizing intangible asset and is being amortized over its 15-year useful life. This asset is recorded within Other amortizable intangibles, net within the Condensed Consolidated Balance Sheets. For the Hay equity method investment, the fair values assigned to the assets acquired were based on best estimates and assumptions as of the reporting date and the valuation analysis was completed in the third quarter of fiscal 2019 with no differences noted from the preliminary valuation. Contract Furniture Dealerships On July 31, 2017, the Company completed the sale of a wholly-owned contract furniture dealership in Vancouver, Canada for initial cash consideration of $2.0 million. A pre-tax gain of $1.1 million was recognized as a result of the sale within the caption Selling, general and administrative within the Condensed Consolidated Statements of Comprehensive Income.

Employee Benefit Plans

9 Months Ended

Mar. 02, 2019

Employee Benefit Plans [Abstract]

Employee Benefit Plans

The following table summarizes the components of net periodic benefit costs for the Company's International defined benefit pension plan for the three and nine months ended:



	Three Months Ended						Nine Months Ended
(In millions)	March 2, 2019			March 3, 2018			March 2, 2019			March 3, 2018
Interest cost	$	0.7		$	0.8		$	2.0		$	2.5
Expected return on plan assets	(1.1		)	(1.7		)	(3.3		)	(5.3		)
Net amortization loss	0.7			1.3			2.0			3.9
Net periodic benefit cost	$	0.3		$	0.4		$	0.7		$	1.1

The Company retrospectively adopted ASU 2017-07 - Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost on June 3, 2018. As the Company's pension and post retirement medical plans are frozen and not open to new plan participants, these plans no longer have a service component in net periodic benefit cost. Prior to adoption, the Company recorded net periodic benefit costs related to its defined benefit pension and post-retirement medical plans within Selling, general and administrative expenses. As a result of adoption, these costs are recorded within Other, net. The Company retrospectively reclassified $0.4 million and $1.2 million of net periodic benefit cost in the Condensed Consolidated Statements of Comprehensive Income for the three and nine month periods ended March 3, 2018, respectively, from Selling, general and administrative to Other, net.

The Company made a voluntary contribution of $12.0 million to its International defined benefit pension plan in the nine month period ended March 3, 2018.

Earnings Per Share

9 Months Ended

Mar. 02, 2019

Earnings Per Share [Abstract]

Earnings Per Share

The following table reconciles the numerators and denominators used in the calculations of basic and diluted earnings per share (EPS) for the

three and nine months ended:



	Three Months Ended				Nine Months Ended
	March 2, 2019		March 3, 2018		March 2, 2019		March 3, 2018
Numerators:
Numerator for both basic and diluted EPS, Net earnings attributable to Herman Miller, Inc. - in millions	$	39.2	$	29.8	$	114.5	$	96.3

Denominators:
Denominator for basic EPS, weighted-average common shares outstanding	58,838,958		59,691,709		59,087,899		59,753,271
Potentially dilutive shares resulting from stock plans	288,300		670,375		360,395		620,943
Denominator for diluted EPS	59,127,258		60,362,084		59,448,294		60,374,214
Antidilutive equity awards not included in weighted-average common shares - diluted	401,811		101,763		211,097		381,446

Stock-Based Compensation

9 Months Ended

Mar. 02, 2019

Stock-Based Compensation [Abstract]

Stock-Based Compensation

The following table summarizes the stock-based compensation expense and related income tax effect for the three and nine months ended:



	Three Months Ended				Nine Months Ended
(In millions)	March 2, 2019		March 3, 2018		March 2, 2019		March 3, 2018
Stock-based compensation expense	$	2.2	$	1.8	$	7.2	$	4.8
Related income tax effect	0.5		0.5		1.6		1.4

Income Taxes

9 Months Ended

Mar. 02, 2019

Income Tax Disclosure [Abstract]

Income Taxes

The Company recognizes interest and penalties related to uncertain tax benefits through income tax expense in its Condensed Consolidated Statement of Comprehensive Income. Interest and penalties recognized in the Company's Condensed Consolidated Statement of Comprehensive Income were negligible for the three and nine months ended March 2, 2019 and March 3, 2018.

The Company's recorded liability for potential interest and penalties related to uncertain tax benefits was:



(In millions)	March 2, 2019		June 2, 2018
Liability for interest and penalties	$	1.0	$	1.0

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



(In millions)
Balance at June 2, 2018	$	3.2
Increases related to current year income tax positions	0.3
Decreases related to settlements	(1.1		)
Balance at March 2, 2019	$	2.4

The balance of unrecognized tax benefits would impact the effective tax rate if recognized.

On December 22, 2017, the Tax Cuts and Jobs Act (the “Act”) was signed into law in the United States. The effects of the Act included the reduction of the federal corporate income tax rate from 35% to 21% and a new participation exemption system of taxation on foreign earnings, among other provisions.

In accordance with Staff Accounting Bulletin 118, for the year ended June 2, 2018, the Company recorded a provisional tax benefit of $3.1 million from the impact of the Act. Subsequently, as the U.S. Treasury Department issued additional guidance, the Company recorded adjustments to the provisional tax benefit. During the third quarter of fiscal 2019, the Company completed its accounting for all the effects of the Act. Through the three month and nine month periods ended March 2, 2019, the Company recorded adjustments to the provisional amount to increase the income tax benefit from the Act by $1.8 million and $1.0 million, respectively.

The U.S. Treasury Department and the Internal Revenue Service is expected to continue issuing additional guidance related to the Act, which could have a material impact to the provision for income taxes. If applicable, the Company would recognize any adjustments in the provision for income taxes in the period additional guidance is issued.

Besides the one-time U.S. tax liability on undistributed foreign earnings as required by the Act, no other provision was made for income taxes that may result from future remittances of undistributed earnings of foreign subsidiaries that are determined to be indefinitely reinvested. Determination of the total amount of unrecognized deferred income tax on undistributed earnings of foreign subsidiaries is not practicable.

For tax years beginning after December 31, 2017, the Act subjects a U.S. shareholder to tax on global intangible low-taxed income (“GILTI”) earned by certain foreign subsidiaries. The FASB Staff Q&A, Topic 740, No. 5, Accounting for Global Intangible Low-Taxed Income, states that an entity can make an accounting policy election to either recognize deferred taxes for temporary basis differences expected to reverse as GILTI in future years or provide for the tax expense related to GILTI in the year the tax is incurred. The Company will account for tax expense related to GILTI in the year the tax is incurred.

In determining the provision for income taxes for the three and nine month periods ended March 2, 2019, the Company used an estimated annual effective tax rate which was based on expected annual income and statutory tax rates across the various jurisdictions in which it operates, which included effects of the Act. The effective tax rates were 16.0% and 19.0%, respectively, for the three month periods ended March 2, 2019 and March 3, 2018. The effective tax rates were 19.6% and 27.3%, respectively, for the nine month periods ended March 2, 2019 and March 3, 2018. The year over year decrease in the effective tax rate for the three and nine months ended March 2, 2019 was the result of the Act. The effective tax rate for the three and nine months ended March 2, 2019 and March 3, 2018 is lower than the United States federal statutory rate due to the mix of earnings in taxing jurisdictions that had rates that were lower than the United States federal statutory rate, along with the research and development tax credit under the Protecting Americans from Tax Hikes ("PATH") Act of 2015.

The Company is subject to periodic audits by domestic and foreign tax authorities. Currently, the Company is undergoing routine periodic audits in both domestic and foreign tax jurisdictions. It is reasonably possible that the amounts of unrecognized tax benefits could change in the next twelve months because of the audits. Tax payments related to these audits, if any, are not expected to be material to the Company's Condensed Consolidated Statements of Comprehensive Income.

For the majority of tax jurisdictions, the Company is no longer subject to state, local, or non-United States income tax examinations by tax authorities for fiscal years before 2012.

Fair Value Measurements

9 Months Ended

Mar. 02, 2019

Fair Value Disclosures [Abstract]

Fair Value Measurements

The Company's financial instruments consist of cash equivalents, marketable securities, accounts and notes receivable, deferred compensation plan, accounts payable, debt, redeemable noncontrolling interests, interest rate swaps and foreign currency exchange contracts. The Company's financial instruments, other than long-term debt, are recorded at fair value. The carrying value and fair value of the Company's long-term debt, including current maturities, is as follows for the periods indicated:



(In millions)	March 2, 2019		June 2, 2018
Carrying value	$	285.4	$	285.8
Fair value	$	288.1	$	288.6

The following describes the methods the Company uses to estimate the fair value of financial assets and liabilities, which have not significantly changed in the current period:

Cash and cash equivalents — The Company invests excess cash in short term investments in the form of commercial paper and money market funds. Commercial paper is valued at amortized costs while money market funds are valued using net asset value ("NAV").

Equity securities — The Company's equity securities primarily include equity mutual funds. The equity mutual fund investments are recorded at fair value using quoted prices for similar securities.

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

Foreign currency exchange contracts — The Company's foreign currency exchange contracts are valued using an approach based on foreign currency exchange rates obtained from active markets. The estimated fair value of forward currency exchange contracts is based on month-end spot rates as adjusted by market-based current activity. These forward contracts are not designated as hedging instruments.

Interest rate swap agreements — The value of the Company's interest rate swap agreements is determined using a market approach based on rates obtained from active markets. The interest rate swap agreements are designated as cash flow hedging instruments.

Deferred compensation plan — The Company's deferred compensation plan primarily includes various domestic and international mutual funds that are recorded at fair value using quoted prices for similar securities.

Other — The Company's contingent consideration liabilities and redeemable noncontrolling interests are deemed to be level 3 fair value measurements. Refer to Note 15 for further information regarding redeemable noncontrolling interests.

The following table sets forth financial assets and liabilities measured at fair value through net income and the respective pricing levels to which the fair value measurements are classified within the fair value hierarchy as of March 2, 2019 and June 2, 2018.



(In millions)	March 2, 2019						June 2, 2018
Financial Assets	NAV		Quoted Prices with Other Observable Inputs (Level 2)		Management Estimate (Level 3)		NAV		Quoted Prices with Other Observable Inputs (Level 2)		Management Estimate (Level 3)
Cash equivalents:
Money market funds	$	31.0	$	—	$	—	$	121.0	$	—	$	—
Mutual funds - equity	—		0.9		—		—		0.9		—
Foreign currency forward contracts	—		0.7		—		—		0.4		—
Deferred compensation plan	—		15.9		—		—		15.1		—
Total	$	31.0	$	17.5	$	—	$	121.0	$	16.4	$	—

Financial Liabilities
Foreign currency forward contracts	$	—	$	0.3	$	—	$	—	$	0.3	$	—
Contingent consideration	—		—		0.4		—		—		0.5
Total	$	—	$	0.3	$	0.4	$	—	$	0.3	$	0.5

The following table sets forth financial assets measured at fair value through other comprehensive income and the respective pricing levels to which the fair value measurements are classified within the fair value hierarchy as of March 2, 2019 and June 2, 2018.



(In millions)	March 2, 2019				June 2, 2018
Financial Assets	Quoted Prices with Other Observable Inputs (Level 2)		Management Estimate (Level 3)		Quoted Prices with Other Observable Inputs (Level 2)		Management Estimate (Level 3)
Mutual funds - fixed income	$	8.0	$	—	$	7.7	$	—
Interest rate swap agreement	10.0		—		15.0		—
Total	$	18.0	$	—	$	22.7	$	—

The table below presents a reconciliation for liabilities measured at fair value using significant unobservable inputs (Level 3) for the nine months ended (in millions).



Contingent Consideration	March 2, 2019			March 3, 2018
Beginning balance	$	0.5		$	0.5
Net realized losses (gains)	—			—
Payments	(0.1		)	(0.1		)
Ending balance	$	0.4		$	0.4

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

The following is a summary of the carrying and market values of the Company's fixed income mutual funds and equity mutual funds as of the respective dates:



	March 2, 2019						June 2, 2018
(In millions)	Cost		Unrealized Gain/(Loss)		Market Value		Cost		Unrealized Gain/(Loss)			Market Value
Mutual funds - fixed income	$	8.0	$	—	$	8.0	$	7.8	$	(0.1	)	$	7.7
Mutual funds - equity	0.9		—		0.9		0.7		0.2			0.9
Total	$	8.9	$	—	$	8.9	$	8.5	$	0.1		$	8.6

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

The Company views its equity and fixed income mutual funds as available for use in its current operations. Accordingly, the investments are recorded within Current Assets within the Condensed Consolidated Balance Sheets.

On June 3, 2018, as a result of the adoption of ASU 2016-01 - Financial Instruments, the Company reclassified net gains on mutual fund equity securities, that were formerly classified as available for sale securities before the adoption of the new standard, from Accumulated other comprehensive loss to Retained earnings. The impact of adoption was not material to the Company's financial statements.

Derivative Instruments and Hedging Activities

Foreign Currency Forward Contracts

The Company transacts business in various foreign currencies and has established a program that primarily utilizes foreign currency forward contracts to reduce the risks associated with the effects of certain foreign currency exposures. Under this program, the Company's strategy is to have increases or decreases in our foreign currency exposures offset by gains or losses on the foreign currency forward contracts to mitigate the risks and volatility associated with foreign currency transaction gains or losses. Foreign currency exposures typically arise from net liability or asset exposures in non-functional currencies on the balance sheets of our foreign subsidiaries. Foreign currency forward contracts generally settle within 30 days and are not used for trading purposes. These forward contracts are not designated as hedging instruments. Accordingly, we record the fair value of these contracts as of the end of the reporting period in the Consolidated Balance Sheets with changes in fair value recorded within the Consolidated Statements of Comprehensive Income. The balance sheet classification for the fair values of these forward contracts is to Other current assets for unrealized gains and to Other accrued liabilities for unrealized losses. The Consolidated Statements of Comprehensive Income classification for the fair values of these forward contracts is to Other expenses (income): Other, net, for both realized and unrealized gains and losses.

Interest Rate Swaps

The Company enters into interest rate swap agreements to manage its exposure to interest rate changes and its overall cost of borrowing. The Company's interest rate swap agreements were entered into to exchange variable rate interest payments for fixed rate payments over the life of the agreement without the exchange of the underlying notional amounts. The notional amount of the interest rate swap agreements is used to measure interest to be paid or received and does not represent the amount of exposure to credit loss. The differential paid or received on the interest rate swap agreements is recognized as an adjustment to interest expense.

The interest rate swaps were designated cash flow hedges at inception and remain an effective accounting hedge as of March 2, 2019. Since a designated derivative meets hedge accounting criteria, the fair value of the hedge is recorded in the Consolidated Statement of Stockholders’ Equity as a component of Accumulated other comprehensive loss, net of tax. The ineffective portion of the change in fair value of the derivatives is immediately recognized in earnings. The interest rate swap agreements are assessed for hedge effectiveness on a quarterly basis.

In September 2016, the Company entered into an interest rate swap agreement. The interest rate swap is for an aggregate notional amount of $150.0 million with a forward start date of January 3, 2018 and a termination date of January 3, 2028. As a result of the transaction, the Company effectively converted indebtedness anticipated to be borrowed on the Company’s revolving line of credit up to the notional amount from a LIBOR-based floating interest rate plus applicable margin to a 1.949% fixed interest rate plus applicable margin under the agreement as of the forward start date.

On June 12, 2017, the Company entered into an interest rate swap agreement. The interest rate swap is for an aggregate notional amount of $75.0 million with a forward start date of January 3, 2018 and a termination date of January 3, 2028. As a result of the transaction, the Company effectively converted the Company’s revolving line of credit up to the notional amount from a LIBOR-based floating interest rate plus applicable margin to a 2.387% fixed interest rate plus applicable margin under the agreement as of the forward start date.

As of March 2, 2019, the fair value of the Company’s two outstanding interest rate swap agreements, which are designated cash flow hedges, was an asset of $10.0 million. The asset fair value was recorded within Other noncurrent assets within the Condensed Consolidated Balance Sheets. Recorded within Other comprehensive loss, net of tax, for the effective portion of the Company's designated cash flow hedges was a net unrealized loss of $4.4 million and a net unrealized gain of $5.9 million for the three months ended March 2, 2019 and March 3, 2018, respectively. Recorded within Other comprehensive loss, net of tax, for the effective portion of the Company's designated cash flow hedges was a net unrealized loss of $3.9 million and a net unrealized gain of $6.9 million for the nine months ended March 2, 2019 and March 3, 2018, respectively.

There were no gains or losses recognized against earnings for hedge ineffectiveness for the three and nine month periods ended March 2, 2019 and March 3, 2018, respectively. The losses reclassified from Accumulated other comprehensive loss into earnings were $0.2 million and zero for three month periods ended March 2, 2019 and March 3, 2018, respectively. The losses reclassified from Accumulated other comprehensive loss into earnings were $0.3 million and zero for the nine month periods ended March 2, 2019 and March 3, 2018. The net of tax amount expected to be reclassified out of Accumulated other comprehensive loss into earnings during the next twelve months is a $2.0 million gain.

- 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

Commitments and Contingencies

9 Months Ended

Mar. 02, 2019

Commitments and Contingencies Disclosure [Abstract]

Contingencies And Contingencies

Commitments and Contingencies

Product Warranties

The Company provides coverage to the end-user for parts and labor on products sold under its warranty policy and for other product-related matters. The standard length of warranty is 12 years for the majority of products sold; however, this varies depending on the product classification. The Company does not sell or otherwise issue warranties or warranty extensions as stand-alone products. Reserves have been established for the various costs associated with the Company's warranty program and are included in the Condensed Consolidated Balance Sheets under “Accrued warranty.” General warranty reserves are based on historical claims experience and other currently available information. These reserves are adjusted once an issue is identified and the actual cost of correction becomes known or can be estimated. The Company provides an assurance-type warranty that ensures that products will function as intended. As such, the Company's estimated warranty obligation is accounted for as a liability.



	Three Months Ended						Nine Months Ended
(In millions)	March 2, 2019			March 3, 2018			March 2, 2019			March 3, 2018
Accrual Balance — beginning	$	52.4		$	53.3		$	51.5		$	47.7
Accrual for product-related matters	4.6			4.2			15.3			19.2
Settlements and adjustments	(4.5		)	(4.6		)	(14.3		)	(14.0		)
Accrual Balance — ending	$	52.5		$	52.9		$	52.5		$	52.9

Guarantees

The Company is periodically required to provide performance bonds to do business with certain customers. These arrangements are common in the industry and generally have terms ranging between one and three years. The bonds are required to provide assurance to customers that the products and services they have purchased will be installed and/or provided properly and without damage to their facilities. The bonds are provided by various bonding agencies. However, the Company is ultimately liable for claims that may occur against them. As of March 2, 2019, the Company had a maximum financial exposure related to performance bonds totaling approximately $6.4 million. The Company has no history of claims, nor is it aware of circumstances that would require it to pay, under any of these arrangements. The Company also believes that the resolution of any claims that might arise in the future, either individually or in the aggregate, would not materially affect the Company's financial statements. Accordingly, no liability has been recorded in respect to these bonds as of either March 2, 2019 or June 2, 2018.

The Company has entered into standby letter of credit arrangements for purposes of protecting various insurance companies and lessors against default on insurance premium and lease payments. As of March 2, 2019, the Company had a maximum financial exposure from these standby letters of credit totaling approximately $10.0 million, all of which is considered usage against the Company's revolving line of credit. The Company has no history of claims, nor is it aware of circumstances that would require it to perform under any of these arrangements, and believes that the resolution of any claims that might arise in the future, either individually or in the aggregate, would not materially affect the Company's financial statements. Accordingly, no liability has been recorded in respect of these arrangements as of March 2, 2019 and June 2, 2018.

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.

The Company is a party to options, that if exercised, would require the Company to purchase an additional 33% of the equity in HAY at fair market value. These options may be exercised during a period commencing from the third quarter of fiscal 2020 and ending in fiscal 2024.

Debt

9 Months Ended

Mar. 02, 2019

Debt Disclosure [Abstract]

Debt

Long-term debt as of March 2, 2019 and June 2, 2018 consisted of the following obligations:



(In millions)	March 2, 2019			June 2, 2018
Debt securities, due March 1, 2021	$	50.0		$	50.0
Syndicated revolving line of credit, due September 2021	225.0			225.0
Construction-Type Lease	6.9			7.0
Supplier financing program	3.5			3.8
Total debt	$	285.4		$	285.8
Less: Current debt	(3.5		)	(10.8		)
Long-term debt	$	281.9		$	275.0

The Company's syndicated revolving line of credit provides the Company with up to $400 million in revolving variable interest borrowing capacity and includes an "accordion feature" allowing the Company to increase, at its option and subject to the approval of the participating banks, the aggregate borrowing capacity of the facility by up to $200 million. The facility will expire in September 2021 and outstanding borrowings bear interest at rates based on the prime rate, federal funds rate, LIBOR or negotiated rates as outlined in the agreement. Interest is payable periodically throughout the period if borrowings are outstanding.

As of March 2, 2019, the total debt outstanding related to borrowings under the syndicated revolving line of credit was $225.0 million. Available borrowings against this facility were $165.0 million due to $10.0 million related to outstanding letters of credit. As of June 2, 2018, total debt outstanding related to borrowings under the syndicated revolving line of credit was $225.0 million and available borrowings were $166.8 million due to $8.2 million of outstanding letters of credit.

Supplier Financing Program

The Company has an agreement with a third-party financial institution that allows certain participating suppliers the ability to finance payment obligations from the Company. Under this program, participating suppliers may finance payment obligations of the Company, prior to their scheduled due dates, at a discounted price to the third-party financial institution.

The Company has lengthened the payment terms for certain suppliers that have chosen to participate in the program. As a result, certain amounts due to suppliers have payment terms that are longer than standard industry practice and as such, these amounts have been excluded from the caption “Accounts payable” in the Condensed Consolidated Balance Sheets as the amounts have been accounted for by the Company as a current debt obligation. Accordingly, $3.5 million and $3.8 million have been recorded within the caption “Other accrued liabilities” for the periods ended March 2, 2019 and June 2, 2018, respectively.

Construction-Type Lease

During fiscal 2015, the Company entered into a lease agreement for the occupancy of a new studio facility in Palo Alto, California which runs through fiscal 2026. In fiscal 2017, the Company became the deemed owner of the leased building for accounting purposes as a result of the Company's involvement during the construction phase of the project. The lease is therefore accounted for as a financing transaction and the building and related financing liability were initially recorded at fair value in the Consolidated Balance Sheets within both Construction in progress and Other accrued liabilities. 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.

During the first quarter of fiscal 2019, the construction was substantially completed, and the property was placed in service. As a result, the Company began depreciating the assets over their estimated useful lives. The Company also reclassified the related financing liability to Long-term debt. Additionally, the Company began allocating its monthly lease payments between land rent, which is recorded as an operating lease expense, interest expense and the reduction of the related lease obligation. The imputed interest rate on the financing liability is 2.9%, the Company's incremental borrowing rate. The carrying value of the building and the related financing liability were $6.8 million and $6.9 million at March 2, 2019, respectively. The carrying value of the building and the related financing liability were both $7.0 million at June 2, 2018.

Accumulated Other Comprehensive Loss

9 Months Ended

Mar. 02, 2019

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

Accumulated Other Comprehensive Loss

The following table provides an analysis of the changes in accumulated other comprehensive loss for the nine months ended March 2, 2019 and March 3, 2018:



(In millions)	Cumulative Translation Adjustments			Pension and Other Post-retirement Benefit Plans			Unrealized Gains on Available-for-sale Securities			Interest Rate Swap Agreement			Accumulated Other Comprehensive Loss
Balance at June 3, 2017	$	(36.8	)	$	(47.6	)	$	0.1		$	2.1		$	(82.2	)
Other comprehensive income before reclassifications	6.3			—			—			6.9			13.2
Reclassification from accumulated other comprehensive loss - Other, net	—			3.2			—			—			3.2
Tax benefit	—			(0.6		)	—			—			(0.6		)
Net reclassifications	—			2.6			—			—			2.6
Net current period other comprehensive income	6.3			2.6			—			6.9			15.8
Balance at March 3, 2018	$	(30.5	)	(45.0		)	$	0.1		$	9.0		$	(66.4	)

Balance at June 2, 2018	$	(34.1	)	$	(37.2	)	$	0.1		$	9.9		$	(61.3	)
Cumulative effect of accounting change	—			—			(0.1		)	1.5			1.4
Other comprehensive loss before reclassifications	(4.4		)	—			—			(4.2		)	(8.6		)
Reclassification from accumulated other comprehensive loss - Other, net	—			2.0			—			0.3			2.3
Tax benefit	—			(0.3		)	—			—			(0.3		)
Net reclassifications	—			1.7			—			0.3			2.0
Net current period other comprehensive income	(4.4		)	1.7			—			(3.9		)	(6.6		)
Balance at March 2, 2019	$	(38.5	)	$	(35.5	)	$	—		$	7.5		$	(66.5	)

Redeemable Noncontrolling Interests

9 Months Ended

Mar. 02, 2019

Redeemable Noncontrolling Interest, Equity, Fair Value [Abstract]

Redeemable Noncontrolling Interests

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

Changes in the Company’s redeemable noncontrolling interests for the nine months ended March 2, 2019 and March 3, 2018 are as follows:



(In millions)	March 2, 2019			March 3, 2018
Beginning Balance	$	30.5		$	24.6
Purchase of redeemable noncontrolling interests	(10.1		)	(1.0		)
Net income attributable to redeemable noncontrolling interests	0.1			0.2
Exercised options	0.2			—
Redemption value adjustment	—			0.5
Ending Balance	$	20.7		$	24.3

Operating Segments

9 Months Ended

Mar. 02, 2019

Segment Reporting, Disclosure of Entity's Reportable Segments [Abstract]

Operating Segments

The Company's reportable segments consist of North American Furniture Solutions, ELA Furniture Solutions, Specialty and Consumer. The North American Furniture Solutions segment includes the operations associated with the design, manufacture and sale of furniture products for work-related settings, including office, education and healthcare environments, throughout the United States and Canada. The business associated with the Company's owned contract furniture dealers is also included in the North American Furniture Solutions segment. The ELA Furniture Solutions segment includes 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. The Specialty segment includes the operations associated with the design, manufacture, and sale of high-craft furniture products and textiles including Geiger wood products, Maharam textiles, Nemschoff and Herman Miller Collection products. The Consumer segment includes operations associated with the sale of modern design furnishings and accessories to third-party retail distributors, through contract channels, as well as direct to consumer sales through eCommerce and Design Within Reach and HAY retail studios and outlets.

The Company also reports a “Corporate” category consisting primarily of unallocated expenses related to general corporate functions, including, but not limited to, certain legal, executive, corporate finance, information technology, administrative and acquisition-related costs. Management regularly reviews corporate costs and believes disclosing such information provides more visibility and transparency regarding how the chief operating decision maker reviews results of the Company. The accounting policies of the reportable operating segments are the same as those of the Company.

Subsequent to the end of the third quarter of fiscal 2019, on March 12, 2019, the Company announced certain changes to its business leadership and internal reporting structure that may impact its reportable segments starting in the fourth quarter of fiscal 2019. The Company is in the process of evaluating the impact of these changes on its reportable operating segments and goodwill reporting units.

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



	Three Months Ended						Nine Months Ended
(In millions)	March 2, 2019			March 3, 2018			March 2, 2019			March 3, 2018
Net Sales:
North American Furniture Solutions	$	320.9		$	316.4		$	1,017.8		$	975.3
ELA Furniture Solutions	126.0			102.6			359.9			309.0
Specialty	76.1			72.6			235.0			222.2
Consumer	96.0			86.8			283.5			256.7
Total	$	619.0		$	578.4		$	1,896.2		$	1,763.2

Operating Earnings (Loss):
North American Furniture Solutions	$	37.4		$	37.8		$	128.7		$	131.6
ELA Furniture Solutions	16.3			7.6			40.7			27.3
Specialty	2.8			2.0			10.8			5.7
Consumer	2.3			4.2			6.3			5.5
Corporate	(11.0		)	(12.9		)	(39.6		)	(31.5		)
Total	$	47.8		$	38.7		$	146.9		$	138.6



(In millions)	March 2, 2019		June 2, 2018
Total Assets:
North American Furniture Solutions	$	512.2	$	488.7
ELA Furniture Solutions	372.3		283.4
Specialty	201.6		188.7
Consumer	310.8		291.2
Corporate	132.3		227.5
Total	$	1,529.2	$	1,479.5

Restructuring Activities Restructuring Activities

9 Months Ended

Mar. 02, 2019

Restructuring and Related Activities [Abstract]

Restructuring and Related Activities Disclosure [Text Block]

Restructuring and Impairment Expenses

Fiscal 2019 Restructuring Expenses

ELA segment

During the fourth quarter of fiscal 2018, the Company announced a facilities consolidation plan related to its ELA segment. This impacted certain office and manufacturing facilities in the United Kingdom and China. It is currently contemplated that this plan will generate approximately $3 million in annual cost reductions as part of the Company's three-year cost savings initiatives.

In the third quarter of fiscal 2019, the Company recognized restructuring expenses of $0.3 million related to the consolidation of certain facilities in China and the United Kingdom that were announced in the fourth quarter of fiscal 2018. In the first nine months of fiscal 2019, the Company recognized restructuring and impairment expenses of $1.7 million related to the facilities consolidation plan, comprised primarily of $0.8 million related to an asset impairment recorded against the office building in the United Kingdom that is being vacated and $0.7 million from the consolidation of the Company's manufacturing facilities in China. As the United Kingdom office building and related assets meet the criteria to be designated as assets held for sale, the carrying value of these assets have been classified as current assets and included within "Prepaid expenses and other" in the Condensed Consolidated Balance Sheets for the period ended March 2, 2019. The carrying amount of the assets held for sale was approximately $5.0 million as of March 2, 2019.

To date, the Company has recognized $5.6 million of restructuring costs related to the ELA facilities consolidation plan. The Company expects the ELA facilities consolidations to be completed by the first quarter of fiscal 2020. It is currently contemplated that this plan will incur an additional estimated $2 million of future restructuring charges.

The following table provides an analysis of the changes in ELA segment restructuring costs reserve for the nine months ended March 2, 2019:



(In millions)	Severance and Employee-Related			Impairment of Property and Equipment			Exit or Disposal Activities			Total
Beginning Balance	$	—		$	—		$	—		$	—
Restructuring Costs	0.2			0.8			0.7			1.7
Amounts Paid	(0.1		)	—			(0.7		)	(0.8		)
Charges Against Assets	—			(0.8		)	—			(0.8		)
Ending Balance	$	0.1		$	—		$	—		$	0.1

Fiscal 2018 Restructuring Expenses

North America Contract segment

During the first quarter of fiscal 2018, the company announced restructuring actions involving targeted workforce reductions primarily within the North American segment. These actions related to the company's cost savings initiatives and resulted in the recognition of restructuring expenses of $1.4 million in the first quarter of fiscal 2018. The restructuring actions were deemed to be complete at December 2, 2017 and final payments were made over the next two quarters.

During the second quarter of fiscal 2018, the company announced further restructuring actions involving targeted workforce reductions primarily within the North American segment. These actions related to the company's previously announced cost savings initiatives and resulted in the recognition of restructuring expenses of $0.5 million in the second quarter of fiscal 2018. The restructuring actions were deemed to be complete at December 2, 2017 and final payments were made over the next two quarters.

The following table provides an analysis of the changes in North America Contract segment restructuring costs reserve for the nine months ended March 3, 2018:



(In millions)
Beginning Balance	$	2.4
Restructuring Costs	1.9
Amounts Paid	(4.0		)
Ending Balance	$	0.3

Variable Interest Entities (Notes)	9 Months Ended
Variable Interest Entities (Notes)	Mar. 02, 2019
Variable Interest Entities [Abstract]
Variable Interest Entity Disclosure [Text Block]	Variable Interest Entities The Company has long-term notes receivable with certain of its third-party owned dealers that are deemed to be variable interests in variable interest entities. The carrying value of these long-term notes receivable was $3.6 million and $2.5 million as of March 2, 2019 and June 2, 2018, respectively, and represents the Company’s maximum exposure to loss. The Company is not deemed to be the primary beneficiary for any of these variable interest entities as each entity controls the activities that most significantly impact the entity’s economic performance, including sales, marketing, and operations.

Subsequent Event Subsequent Event	9 Months Ended
Subsequent Event Subsequent Event	Mar. 03, 2018
Subsequent Events [Abstract]
Subsequent Event	Subsequent Event Subsequent to the end of the third quarter of fiscal 2019, on March 28, 2019, the Company announced a limited early retirement program available to select U.S. based employees. Employees must apply for the program and most approved retirements will occur within the fourth quarter of fiscal 2019, with payments occurring within the first half of fiscal 2020. Until it is determined which employees will participate in the early retirement program, the Company is unable to estimate the expected impacted to its Consolidated Financial Statements.

Recently Issued Accounting Standards Recently Issued Accounting Standards (Policies)

9 Months Ended

Mar. 02, 2019

Revenue from Contracts with Customers [Abstract]

New Accounting Pronouncements, Policy

Recently Adopted Accounting Standards



Standard	Description	Effective Date	Effect on the Financial Statements or Other Significant Matters

Revenue from Contracts with Customers	The standard outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. The core principle of the revenue model is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The standard is designed to create greater comparability for financial statement users across industries and jurisdictions and also requires enhanced disclosures. The standard allows for two adoption methods, a full retrospective or modified retrospective approach.	June 3, 2018	The Company adopted the standard effective June 3, 2018 using the modified retrospective method. Refer to Note 3 to the financial statements for further information regarding the adoption of the standard.

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 adopted the standard effective June 3, 2018 using the modified retrospective method. As a result, the Company reclassified $0.1 million of net gains on mutual fund equity securities, that were formerly classified as available for sale securities before the adoption of the new standard, from Accumulated other comprehensive loss to Retained earnings. The impact of adoption also resulted in certain disclosure changes. Refer to Note 11 of the financial statements for further information.

Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract	This update aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. Early adoption is permitted.	September 2, 2018	The Company early adopted the standard prospectively effective September 2, 2018. The impacts resulting from adoption did not have an impact on the Company’s Financial Statements.

Recently Adopted Accounting Standards (Continued)



Standard	Description	Effective Date	Effect on the Financial Statements or Other Significant Matters

Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income	This update allows for the reclassification to retained earnings of the tax effects stranded in Accumulated Other Comprehensive Income resulting from The Tax Cuts and Jobs Act. Early adoption is permitted.	September 2, 2018	The Company early adopted the standard effective September 2, 2018 and reclassified $1.5 million from Accumulated other comprehensive loss to Retained earnings related to the tax impact of the Company’s interest rate swap agreements.

Compensation - Retirement Benefits: Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost	This standard changes the rules related to the income statement presentation of the components of net periodic benefit cost for defined benefit pension and other postretirement benefit plans. Under the new guidance, entities must present the service cost component of net periodic benefit cost in the same income statement line items as other employee compensation costs related to services rendered during the period. Other components of net periodic benefit cost will be presented separately from the line items that include the service cost. Early adoption is permitted.	June 3, 2018	The Company retrospectively adopted the standard effective June 3, 2018. Prior to adoption, the Company recorded net periodic benefit costs related to its defined benefit pension and post-retirement medical plans within Selling, general and administrative expenses. As a result of adoption, these costs are recorded within Other, net. The Company retrospectively reclassified these costs in the Condensed Consolidated Statements of Comprehensive Income for the three and nine months ended March 3, 2018 from Selling, general and administrative to Other, net. Refer to Note 7 of the financial statements for further information.

Recently Issued Accounting Standards Not Yet Adopted



Standard	Description	Effective Date	Effect on the Financial Statements or Other Significant Matters

Derivatives and Hedging: Targeted Improvements to Accounting for Hedging Activities	This update amends the hedge accounting recognition and presentation with the objectives of improving the financial reporting of hedging relationships to better portray the economic results of an entity's risk management activities and simplifying the application of hedge accounting. The update expands the strategies eligible for hedge accounting, relaxes the timing requirements of hedge documentation and effectiveness assessments and permits the use of qualitative assessments on an ongoing basis to assess hedge effectiveness. The new guidance also requires new disclosures and presentation.	June 2, 2019	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. The Company does not expect the Statement of Comprehensive Income to be significantly impacted. However, the impact to the balance sheet of recording right of use assets and lease liabilities for the Company’s operating leases, as well as the necessary financial statement disclosures, is expected to be significant. The Company has assembled a project team and is working towards implementation of the lease accounting standard. The Company has substantially completed its identification of the global lease population and the data migration to a lease integration tool that will support the accounting and disclosure requirements under the standard. The Company is currently completing its review and testing of the data entered into the tool and is developing accounting policies and internal controls over the post-implementation lease accounting activities.

Recently Issued Accounting Standards Not Yet Adopted (Continued)



Standard	Description	Effective Date	Effect on the Financial Statements or Other Significant Matters

Measurement of Credit Losses on Financial Instruments	This guidance replaces the existing incurred loss impairment model with an expected loss model and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates.	May 31, 2020	The Company is currently evaluating the impact of adopting this guidance.

Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement	This update eliminates, adds and modifies certain disclosure requirements for fair value measurements. Early adoption is permitted, and an entity is also permitted to early adopt any removed or modified disclosures and delay adoption of the additional disclosures until their effective date.	May 31, 2020	The Company is currently evaluating the impact of adopting this guidance.

Disclosure Framework—Changes to the Disclosure Requirements for Defined Benefit Plans	This update eliminates, adds and clarifies certain disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans. Early adoption is permitted.	May 30, 2021	The Company is currently evaluating the impact of adopting this guidance.

Revenue from Contracts with Customers Revenue from Contracts with Customers (Policies)	9 Months Ended
	Mar. 02, 2019
Revenue from Contracts with Customers [Abstract]
Revenue from Contract with Customer Policy	Significant Financing Component - the Company has not adjusted the amount of consideration to be received for any significant financing components as the Company’s contracts have a duration of one year or less.The Company recognizes revenue when performance obligations, based on the terms of customer contracts, are satisfied. This happens when control of goods and services based on the contract have been conveyed to the customer. Revenue for the sale of products is typically recognized at the point in time when control transfers, generally upon transfer of title and risk of loss to the customer. Revenue for services, including the installation of products by the Company's owned dealers, is recognized over time as the services are provided. The method of revenue recognition may vary, depending on the type of contract with the customer, as noted in the section Disaggregated Revenue further below. The Company's contracts with customers include master agreements and certain other forms of contracts, which do not reach the level of a performance obligation until a purchase order is received from a customer. At the point in time that a purchase order under a contract is received by the Company, the collective group of documents represent an enforceable contract between the Company and the customer. While certain customer contracts may have a duration of greater than a year, all purchase orders are less than a year in duration. As of March 2, 2019, all unfulfilled performance obligations are expected to be fulfilled in the next twelve months. Variable consideration exists within certain contracts that the Company has with customers. When variable consideration is present in a contract with a customer, the Company estimates the amount that should be included in the transaction price utilizing either the expected value method or the most likely amount method, depending on the nature of the variable consideration. These estimates are primarily related to rebate programs which involve estimating future sales amounts and rebate percentages to use in the determination of transaction price. Variable consideration is included in the transaction price if, in the Company’s judgment, it is probable that a significant future reversal of cumulative revenue under the contract will not occur. Adjustments to Net sales from changes in variable consideration related to performance obligations completed in previous periods are not material to the Company's financial statements. Also, the Company has no contracts with significant financing components.
Shipping and Handling Activities Policy	Shipping and Handling Activities - the Company accounts for shipping and handling activities as fulfillment activities and these costs are accrued within Cost of sales at the same time revenue is recognized.
Sales Tax Policy	Sales Taxes - the Company does not record revenue for sales tax, value added tax or other taxes that are collected on behalf of government entities. The Company’s revenue is recorded net of these taxes as they are passed through to the relevant government entities.
Incremental Costs of Obtaining a Contract Policy	Incremental Costs of Obtaining a Contract - the Company has recognized incremental costs to obtain a contract as an expense when incurred as the amortization period is less than one year.
Single Performance Obligation Revenue Policy	Single Performance Obligation - these contracts are transacted with customers and include only the product performance obligation. Most commonly, these contracts represent master agreements with independent third-party dealers in which a purchase order represents the customer contract, point of sale transactions through the Consumer reportable segment, as well as customer purchase orders for the Maharam subsidiary within the Specialty reportable segment. For contracts that include a single performance obligation, the Company records revenue at the point in time when title and risk of loss has transferred to the customer.
Multiple Performance Obligations Revenue Policy	– Multiple Performance Obligations - these contracts are transacted with customers and include more than one performance obligation; products, which are shipped to the customer by the Company and installation and other services, which are primarily fulfilled by independent third-party dealers. For contracts that include multiple performance obligations, the Company records revenue for the product performance obligation at the point in time when control transfers, generally upon transfer of title and risk of loss to the customer. In most cases, the Company has concluded that it is the agent for the installation services performance obligation and as such, the revenue and costs of these services are recorded net within Net sales in the Company’s Condensed Consolidated Statements of Comprehensive Income. In certain instances, entities owned by the Company, rather than independent third-party dealers, perform installation and other services. In these cases, Service revenue is generated by the Company’s entities that provide installation services, which include owned dealers, and is recognized by the Company over time as the services are provided. For contracts with multiple performance obligations, the Company allocates the transaction price to each performance obligation based on relative standalone selling prices.
Other Revenue Policy	Other - these contracts are comprised mainly of alliance fee arrangements, whereby the Company earns revenue for allowing other furniture sellers access to its dealer distribution channel, as well as other miscellaneous selling arrangements. Revenue from alliance contracts are recorded at the point in time in which the sale is made by other furniture sellers through the Company’s sales channel.

Inventories (Policies)	9 Months Ended
Inventories (Policies)	Mar. 02, 2019
Inventories [Abstract]
Inventory, Policy	Inventories are valued at the lower of cost or market and include material, labor, and overhead. The inventories at our West Michigan manufacturing operations are valued using the last-in, first-out (LIFO) method, whereas inventories of certain other operations are valued using the first-in, first-out (FIFO) method

Employee Benefit Plans New Accounting Pronouncement or Change in Accounting Principle, Retrospective Adjustments (Policies)

9 Months Ended

Mar. 02, 2019

Accounting Standard Update 2017-07 [Abstract]

New Accounting Pronouncements, Policy

Recently Adopted Accounting Standards



Standard	Description	Effective Date	Effect on the Financial Statements or Other Significant Matters

Revenue from Contracts with Customers	The standard outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. The core principle of the revenue model is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The standard is designed to create greater comparability for financial statement users across industries and jurisdictions and also requires enhanced disclosures. The standard allows for two adoption methods, a full retrospective or modified retrospective approach.	June 3, 2018	The Company adopted the standard effective June 3, 2018 using the modified retrospective method. Refer to Note 3 to the financial statements for further information regarding the adoption of the standard.

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 adopted the standard effective June 3, 2018 using the modified retrospective method. As a result, the Company reclassified $0.1 million of net gains on mutual fund equity securities, that were formerly classified as available for sale securities before the adoption of the new standard, from Accumulated other comprehensive loss to Retained earnings. The impact of adoption also resulted in certain disclosure changes. Refer to Note 11 of the financial statements for further information.

Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract	This update aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. Early adoption is permitted.	September 2, 2018	The Company early adopted the standard prospectively effective September 2, 2018. The impacts resulting from adoption did not have an impact on the Company’s Financial Statements.

Recently Adopted Accounting Standards (Continued)



Standard	Description	Effective Date	Effect on the Financial Statements or Other Significant Matters

Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income	This update allows for the reclassification to retained earnings of the tax effects stranded in Accumulated Other Comprehensive Income resulting from The Tax Cuts and Jobs Act. Early adoption is permitted.	September 2, 2018	The Company early adopted the standard effective September 2, 2018 and reclassified $1.5 million from Accumulated other comprehensive loss to Retained earnings related to the tax impact of the Company’s interest rate swap agreements.

Compensation - Retirement Benefits: Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost	This standard changes the rules related to the income statement presentation of the components of net periodic benefit cost for defined benefit pension and other postretirement benefit plans. Under the new guidance, entities must present the service cost component of net periodic benefit cost in the same income statement line items as other employee compensation costs related to services rendered during the period. Other components of net periodic benefit cost will be presented separately from the line items that include the service cost. Early adoption is permitted.	June 3, 2018	The Company retrospectively adopted the standard effective June 3, 2018. Prior to adoption, the Company recorded net periodic benefit costs related to its defined benefit pension and post-retirement medical plans within Selling, general and administrative expenses. As a result of adoption, these costs are recorded within Other, net. The Company retrospectively reclassified these costs in the Condensed Consolidated Statements of Comprehensive Income for the three and nine months ended March 3, 2018 from Selling, general and administrative to Other, net. Refer to Note 7 of the financial statements for further information.

Recently Issued Accounting Standards Not Yet Adopted



Standard	Description	Effective Date	Effect on the Financial Statements or Other Significant Matters

Derivatives and Hedging: Targeted Improvements to Accounting for Hedging Activities	This update amends the hedge accounting recognition and presentation with the objectives of improving the financial reporting of hedging relationships to better portray the economic results of an entity's risk management activities and simplifying the application of hedge accounting. The update expands the strategies eligible for hedge accounting, relaxes the timing requirements of hedge documentation and effectiveness assessments and permits the use of qualitative assessments on an ongoing basis to assess hedge effectiveness. The new guidance also requires new disclosures and presentation.	June 2, 2019	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. The Company does not expect the Statement of Comprehensive Income to be significantly impacted. However, the impact to the balance sheet of recording right of use assets and lease liabilities for the Company’s operating leases, as well as the necessary financial statement disclosures, is expected to be significant. The Company has assembled a project team and is working towards implementation of the lease accounting standard. The Company has substantially completed its identification of the global lease population and the data migration to a lease integration tool that will support the accounting and disclosure requirements under the standard. The Company is currently completing its review and testing of the data entered into the tool and is developing accounting policies and internal controls over the post-implementation lease accounting activities.

Recently Issued Accounting Standards Not Yet Adopted (Continued)



Standard	Description	Effective Date	Effect on the Financial Statements or Other Significant Matters

Measurement of Credit Losses on Financial Instruments	This guidance replaces the existing incurred loss impairment model with an expected loss model and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates.	May 31, 2020	The Company is currently evaluating the impact of adopting this guidance.

Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement	This update eliminates, adds and modifies certain disclosure requirements for fair value measurements. Early adoption is permitted, and an entity is also permitted to early adopt any removed or modified disclosures and delay adoption of the additional disclosures until their effective date.	May 31, 2020	The Company is currently evaluating the impact of adopting this guidance.

Disclosure Framework—Changes to the Disclosure Requirements for Defined Benefit Plans	This update eliminates, adds and clarifies certain disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans. Early adoption is permitted.	May 30, 2021	The Company is currently evaluating the impact of adopting this guidance.

Fair Value Measurements (Policies)	9 Months Ended
Fair Value Measurements (Policies)	Mar. 02, 2019
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments, Policy	The cost of securities sold is based on the specific identification method; realized gains and losses resulting from such sales are included in the Condensed Consolidated Statements of Comprehensive Income within "Other, net".
Marketable Securities, Policy [Policy Text Block]	The Company reviews its investment portfolio for any unrealized losses that would be deemed other-than-temporary and requires the recognition of an impairment loss in earnings. If the cost of an investment exceeds its fair value, the Company evaluates, among other factors, general market conditions, the duration and extent to which the fair value is less than its cost, the Company's intent to hold the investment, and whether it is more likely than not that the Company will be required to sell the investment before recovery of the cost basis. The Company also considers the type of security, related industry and sector performance, and published investment ratings. Once a decline in fair value is determined to be other-than-temporary, an impairment charge is recorded and a new cost basis in the investment is established. If conditions within individual markets, industry segments, or macro-economic environments deteriorate, the Company could incur future impairments. The Company views its equity and fixed income mutual funds as available for use in its current operations. Accordingly, the investments are recorded within Current Assets within the Condensed Consolidated Balance Sheets.
Derivatives, Methods of Accounting, Hedging Derivatives [Policy Text Block]	Foreign Currency Forward Contracts The Company transacts business in various foreign currencies and has established a program that primarily utilizes foreign currency forward contracts to reduce the risks associated with the effects of certain foreign currency exposures. Under this program, the Company's strategy is to have increases or decreases in our foreign currency exposures offset by gains or losses on the foreign currency forward contracts to mitigate the risks and volatility associated with foreign currency transaction gains or losses. Foreign currency exposures typically arise from net liability or asset exposures in non-functional currencies on the balance sheets of our foreign subsidiaries. Foreign currency forward contracts generally settle within 30 days and are not used for trading purposes. These forward contracts are not designated as hedging instruments. Accordingly, we record the fair value of these contracts as of the end of the reporting period in the Consolidated Balance Sheets with changes in fair value recorded within the Consolidated Statements of Comprehensive Income. The balance sheet classification for the fair values of these forward contracts is to Other current assets for unrealized gains and to Other accrued liabilities for unrealized losses. The Consolidated Statements of Comprehensive Income classification for the fair values of these forward contracts is to Other expenses (income): Other, net, for both realized and unrealized gains and losses. Interest Rate Swaps The Company enters into interest rate swap agreements to manage its exposure to interest rate changes and its overall cost of borrowing. The Company's interest rate swap agreements were entered into to exchange variable rate interest payments for fixed rate payments over the life of the agreement without the exchange of the underlying notional amounts. The notional amount of the interest rate swap agreements is used to measure interest to be paid or received and does not represent the amount of exposure to credit loss. The differential paid or received on the interest rate swap agreements is recognized as an adjustment to interest expense. The interest rate swaps were designated cash flow hedges at inception and remain an effective accounting hedge as of March 2, 2019. Since a designated derivative meets hedge accounting criteria, the fair value of the hedge is recorded in the Consolidated Statement of Stockholders’ Equity as a component of Accumulated other comprehensive loss, net of tax. The ineffective portion of the change in fair value of the derivatives is immediately recognized in earnings. The interest rate swap agreements are assessed for hedge effectiveness on a quarterly basis.

Revenue from Contracts with Customers (Tables)

9 Months Ended

Mar. 02, 2019

Revenue from Contract with Customer [Abstract]

Schedule of Cumulative Impact, Revenue

The cumulative impact to our Condensed Consolidated Balance Sheet as of June 3, 2018 was as follows:



	Balance at		Adjustments due			Balance at
(In millions)	June 2, 2018		to ASC 606			June 3, 2018
Balance Sheet
Assets:
Unbilled accounts receivable	$	1.9	$	11.1		$	13.0
Inventories, net	162.4		(7.1		)	155.3

Liabilities:
Accrued compensation and benefits	86.3		0.2			86.5
Other accrued liabilities	77.0		1.9			78.9

Equity:
Retained earnings	598.3		1.9			600.2

Schedule of Legacy GAAP Reconciliation



	Three Months Ended March 2, 2019
(In millions)	As reported		Performance Obligation Change		Gross vs. Net Change			Legacy GAAP
Statement of Comprehensive Income
Net sales	$	619.0	$	7.4	$	(9.6	)	$	616.8
Cost of sales	398.0		4.1		(9.6		)	392.5
Gross margin	221.0		3.3					224.3
Total operating expenses	173.2		0.1					173.3
Operating earnings	47.8		3.2					51.0
Income tax expense	7.3		0.5					7.8
Net earnings	39.3		2.7					42.0



	Nine Months Ended March 2, 2019
(In millions)	As reported		Performance Obligation Change			Gross vs. Net Change			Legacy GAAP
Statement of Comprehensive Income
Net sales	$	1,896.2	$	(10.8	)	$	(28.1	)	$	1,857.3
Cost of sales	1,214.5		(6.0		)	(28.1		)	1,180.4
Gross margin	681.7		(4.8		)				676.9
Total operating expenses	534.8		—						534.8
Operating earnings	146.9		(4.8		)				142.1
Income tax expense	27.3		(1.1		)				26.2
Net earnings	114.6		(3.7		)				110.9



	As of March 2, 2019
(In millions)	As reported		Performance Obligation Change			Gross vs. Net Change	Legacy GAAP
Balance Sheet
Assets:
Unbilled accounts receivable	$	25.5	$	(21.9	)		$	3.6
Inventories, net	191.9		12.8				204.7

Liabilities:
Accrued compensation and benefits	73.9		(0.3		)		73.6
Other accrued liabilities	80.4		(3.1		)		77.3

Equity:
Retained earnings	678.3		(5.6		)		672.7

Disaggregation of Revenue

Revenue disaggregated by contract type has been provided in the table below:



	Three Months Ended		Nine Months Ended
(In millions)	March 2, 2019		March 2, 2019
Net Sales:
Single performance obligation
Product revenue	$	524.5	$	1,599.0
Multiple performance obligations
Product revenue	89.0		281.7
Service revenue	2.8		8.7
Other	2.7		6.8
Total	$	619.0	$	1,896.2

Revenue disaggregated by product type and reportable segment has been provided in the table below:



	Three Months Ended		Nine Months Ended
(In millions)	March 2, 2019		March 2, 2019
North American Furniture Solutions:
Systems	$	127.5	$	415.7
Seating	93.2		289.8
Freestanding and storage	73.5		226.8
Other	26.7		85.5
Total North American Furniture Solutions	$	320.9	$	1,017.8

ELA Furniture Solutions:
Systems	$	26.8	$	78.0
Seating	71.8		202.7
Freestanding and storage	14.5		38.7
Other	12.9		40.5
Total ELA Furniture Solutions	$	126.0	$	359.9

Specialty:
Systems	$	1.2	$	4.5
Seating	29.5		85.4
Freestanding and storage	17.9		55.5
Textiles	26.5		84.8
Other	1.0		4.8
Total Specialty	$	76.1	$	235.0

Consumer:
Seating	$	59.2	$	171.0
Freestanding and storage	15.2		49.2
Other	21.6		63.3
Total Consumer	$	96.0	$	283.5

Total	$	619.0	$	1,896.2

Inventories (Tables)

9 Months Ended

Mar. 02, 2019

Inventories [Abstract]

Schedule of Inventory, Current



(In millions)	March 2, 2019		June 2, 2018
Finished goods	$	147.1	$	124.2
Raw materials	44.8		38.2
Total	$	191.9	$	162.4

Employee Benefit Plans (Tables)

9 Months Ended

Mar. 02, 2019

Employee Benefit Plans [Abstract]

Schedule of Defined Benefit Plans Disclosures

The following table summarizes the components of net periodic benefit costs for the Company's International defined benefit pension plan for the three and nine months ended:



	Three Months Ended						Nine Months Ended
(In millions)	March 2, 2019			March 3, 2018			March 2, 2019			March 3, 2018
Interest cost	$	0.7		$	0.8		$	2.0		$	2.5
Expected return on plan assets	(1.1		)	(1.7		)	(3.3		)	(5.3		)
Net amortization loss	0.7			1.3			2.0			3.9
Net periodic benefit cost	$	0.3		$	0.4		$	0.7		$	1.1

Earnings Per Share (Tables)

9 Months Ended

Mar. 02, 2019

Earnings Per Share [Abstract]

Schedule of Calculation of Numerator and Denominator in Earnings Per Share

The following table reconciles the numerators and denominators used in the calculations of basic and diluted earnings per share (EPS) for thethree and nine months ended:



	Three Months Ended				Nine Months Ended
	March 2, 2019		March 3, 2018		March 2, 2019		March 3, 2018
Numerators:
Numerator for both basic and diluted EPS, Net earnings attributable to Herman Miller, Inc. - in millions	$	39.2	$	29.8	$	114.5	$	96.3

Denominators:
Denominator for basic EPS, weighted-average common shares outstanding	58,838,958		59,691,709		59,087,899		59,753,271
Potentially dilutive shares resulting from stock plans	288,300		670,375		360,395		620,943
Denominator for diluted EPS	59,127,258		60,362,084		59,448,294		60,374,214
Antidilutive equity awards not included in weighted-average common shares - diluted	401,811		101,763		211,097		381,446

Stock-Based Compensation (Tables)

9 Months Ended

Mar. 02, 2019

Stock-Based Compensation [Abstract]

Disclosure of Share-based Compensation Arrangements by Share-based Payment Award

The following table summarizes the stock-based compensation expense and related income tax effect for the three and nine months ended:



	Three Months Ended				Nine Months Ended
(In millions)	March 2, 2019		March 3, 2018		March 2, 2019		March 3, 2018
Stock-based compensation expense	$	2.2	$	1.8	$	7.2	$	4.8
Related income tax effect	0.5		0.5		1.6		1.4

Income Taxes Income Taxes (Tables)

9 Months Ended

Mar. 02, 2019

Income Tax Disclosure [Abstract]

Summary of Income Tax Contingencies

The Company's recorded liability for potential interest and penalties related to uncertain tax benefits was:



(In millions)	March 2, 2019		June 2, 2018
Liability for interest and penalties	$	1.0	$	1.0

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

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



(In millions)
Balance at June 2, 2018	$	3.2
Increases related to current year income tax positions	0.3
Decreases related to settlements	(1.1		)
Balance at March 2, 2019	$	2.4

Fair Value Measurements (Tables)

9 Months Ended

Mar. 02, 2019

Fair Value Disclosures [Abstract]

Schedule of Long-term Debt Instruments

The carrying value and fair value of the Company's long-term debt, including current maturities, is as follows for the periods indicated:



(In millions)	March 2, 2019		June 2, 2018
Carrying value	$	285.4	$	285.8
Fair value	$	288.1	$	288.6

Fair Value, Assets and Liabilities Measured on Recurring Basis



(In millions)	March 2, 2019						June 2, 2018
Financial Assets	NAV		Quoted Prices with Other Observable Inputs (Level 2)		Management Estimate (Level 3)		NAV		Quoted Prices with Other Observable Inputs (Level 2)		Management Estimate (Level 3)
Cash equivalents:
Money market funds	$	31.0	$	—	$	—	$	121.0	$	—	$	—
Mutual funds - equity	—		0.9		—		—		0.9		—
Foreign currency forward contracts	—		0.7		—		—		0.4		—
Deferred compensation plan	—		15.9		—		—		15.1		—
Total	$	31.0	$	17.5	$	—	$	121.0	$	16.4	$	—

Financial Liabilities
Foreign currency forward contracts	$	—	$	0.3	$	—	$	—	$	0.3	$	—
Contingent consideration	—		—		0.4		—		—		0.5
Total	$	—	$	0.3	$	0.4	$	—	$	0.3	$	0.5

Fair Value, Assets Measured on Recurring Basis



(In millions)	March 2, 2019				June 2, 2018
Financial Assets	Quoted Prices with Other Observable Inputs (Level 2)		Management Estimate (Level 3)		Quoted Prices with Other Observable Inputs (Level 2)		Management Estimate (Level 3)
Mutual funds - fixed income	$	8.0	$	—	$	7.7	$	—
Interest rate swap agreement	10.0		—		15.0		—
Total	$	18.0	$	—	$	22.7	$	—

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) for the nine months ended (in millions).



Contingent Consideration	March 2, 2019			March 3, 2018
Beginning balance	$	0.5		$	0.5
Net realized losses (gains)	—			—
Payments	(0.1		)	(0.1		)
Ending balance	$	0.4		$	0.4

Unrealized Gain (Loss) on Investments

The following is a summary of the carrying and market values of the Company's fixed income mutual funds and equity mutual funds as of the respective dates:



	March 2, 2019						June 2, 2018
(In millions)	Cost		Unrealized Gain/(Loss)		Market Value		Cost		Unrealized Gain/(Loss)			Market Value
Mutual funds - fixed income	$	8.0	$	—	$	8.0	$	7.8	$	(0.1	)	$	7.7
Mutual funds - equity	0.9		—		0.9		0.7		0.2			0.9
Total	$	8.9	$	—	$	8.9	$	8.5	$	0.1		$	8.6

Commitments and Contingencies (Tables)

9 Months Ended

Mar. 02, 2019

Commitments and Contingencies Disclosure [Abstract]

Schedule of Product Warranty Liability



	Three Months Ended						Nine Months Ended
(In millions)	March 2, 2019			March 3, 2018			March 2, 2019			March 3, 2018
Accrual Balance — beginning	$	52.4		$	53.3		$	51.5		$	47.7
Accrual for product-related matters	4.6			4.2			15.3			19.2
Settlements and adjustments	(4.5		)	(4.6		)	(14.3		)	(14.0		)
Accrual Balance — ending	$	52.5		$	52.9		$	52.5		$	52.9

Debt (Tables)

9 Months Ended

Mar. 02, 2019

Debt Disclosure [Abstract]

Schedule of Long-term Debt Instruments

Long-term debt as of March 2, 2019 and June 2, 2018 consisted of the following obligations:



(In millions)	March 2, 2019			June 2, 2018
Debt securities, due March 1, 2021	$	50.0		$	50.0
Syndicated revolving line of credit, due September 2021	225.0			225.0
Construction-Type Lease	6.9			7.0
Supplier financing program	3.5			3.8
Total debt	$	285.4		$	285.8
Less: Current debt	(3.5		)	(10.8		)
Long-term debt	$	281.9		$	275.0

- 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

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+ Details

Accumulated Other Comprehensive Loss (Tables)

9 Months Ended

Mar. 02, 2019

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

Schedule of Accumulated Other Comprehensive Income (Loss)

The following table provides an analysis of the changes in accumulated other comprehensive loss for the nine months ended March 2, 2019 and March 3, 2018:



(In millions)	Cumulative Translation Adjustments			Pension and Other Post-retirement Benefit Plans			Unrealized Gains on Available-for-sale Securities			Interest Rate Swap Agreement			Accumulated Other Comprehensive Loss
Balance at June 3, 2017	$	(36.8	)	$	(47.6	)	$	0.1		$	2.1		$	(82.2	)
Other comprehensive income before reclassifications	6.3			—			—			6.9			13.2
Reclassification from accumulated other comprehensive loss - Other, net	—			3.2			—			—			3.2
Tax benefit	—			(0.6		)	—			—			(0.6		)
Net reclassifications	—			2.6			—			—			2.6
Net current period other comprehensive income	6.3			2.6			—			6.9			15.8
Balance at March 3, 2018	$	(30.5	)	(45.0		)	$	0.1		$	9.0		$	(66.4	)

Balance at June 2, 2018	$	(34.1	)	$	(37.2	)	$	0.1		$	9.9		$	(61.3	)
Cumulative effect of accounting change	—			—			(0.1		)	1.5			1.4
Other comprehensive loss before reclassifications	(4.4		)	—			—			(4.2		)	(8.6		)
Reclassification from accumulated other comprehensive loss - Other, net	—			2.0			—			0.3			2.3
Tax benefit	—			(0.3		)	—			—			(0.3		)
Net reclassifications	—			1.7			—			0.3			2.0
Net current period other comprehensive income	(4.4		)	1.7			—			(3.9		)	(6.6		)
Balance at March 2, 2019	$	(38.5	)	$	(35.5	)	$	—		$	7.5		$	(66.5	)

Redeemable Noncontrolling Interests (Tables)

9 Months Ended

Mar. 02, 2019

Redeemable Noncontrolling Interest, Equity, Fair Value [Abstract]

Redeemable Noncontrolling Interest

Changes in the Company’s redeemable noncontrolling interests for the nine months ended March 2, 2019 and March 3, 2018 are as follows:



(In millions)	March 2, 2019			March 3, 2018
Beginning Balance	$	30.5		$	24.6
Purchase of redeemable noncontrolling interests	(10.1		)	(1.0		)
Net income attributable to redeemable noncontrolling interests	0.1			0.2
Exercised options	0.2			—
Redemption value adjustment	—			0.5
Ending Balance	$	20.7		$	24.3

Operating Segments (Tables)

9 Months Ended

Mar. 02, 2019

Mar. 03, 2018

Segment Reporting, Disclosure of Entity's Reportable Segments [Abstract]

Schedule of Segment Reporting Information, by Segment

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



	Three Months Ended						Nine Months Ended
(In millions)	March 2, 2019			March 3, 2018			March 2, 2019			March 3, 2018
Net Sales:
North American Furniture Solutions	$	320.9		$	316.4		$	1,017.8		$	975.3
ELA Furniture Solutions	126.0			102.6			359.9			309.0
Specialty	76.1			72.6			235.0			222.2
Consumer	96.0			86.8			283.5			256.7
Total	$	619.0		$	578.4		$	1,896.2		$	1,763.2

Operating Earnings (Loss):
North American Furniture Solutions	$	37.4		$	37.8		$	128.7		$	131.6
ELA Furniture Solutions	16.3			7.6			40.7			27.3
Specialty	2.8			2.0			10.8			5.7
Consumer	2.3			4.2			6.3			5.5
Corporate	(11.0		)	(12.9		)	(39.6		)	(31.5		)
Total	$	47.8		$	38.7		$	146.9		$	138.6



(In millions)	March 2, 2019		June 2, 2018
Total Assets:
North American Furniture Solutions	$	512.2	$	488.7
ELA Furniture Solutions	372.3		283.4
Specialty	201.6		188.7
Consumer	310.8		291.2
Corporate	132.3		227.5
Total	$	1,529.2	$	1,479.5

Restructuring Activities Restructuring Activities (Tables)

9 Months Ended

Mar. 02, 2019

Mar. 03, 2018

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs [Table Text Block]

The following table provides an analysis of the changes in ELA segment restructuring costs reserve for the nine months ended March 2, 2019:



(In millions)	Severance and Employee-Related			Impairment of Property and Equipment			Exit or Disposal Activities			Total
Beginning Balance	$	—		$	—		$	—		$	—
Restructuring Costs	0.2			0.8			0.7			1.7
Amounts Paid	(0.1		)	—			(0.7		)	(0.8		)
Charges Against Assets	—			(0.8		)	—			(0.8		)
Ending Balance	$	0.1		$	—		$	—		$	0.1

The following table provides an analysis of the changes in North America Contract segment restructuring costs reserve for the nine months ended March 3, 2018:



(In millions)
Beginning Balance	$	2.4
Restructuring Costs	1.9
Amounts Paid	(4.0		)
Ending Balance	$	0.3

Recently Issued Accounting Standards New Accounting Pronouncements or Change in Accounting Principle (Details) - USD ($) $ in Millions	Mar. 02, 2019	Sep. 03, 2018	Sep. 02, 2018	Jun. 03, 2018	Sep. 03, 2017	Jun. 04, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect of accounting change				$ 1.9	$ (0.1)	$ (0.1)
Retained Earnings
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect of accounting change			$ (1.5)	2.0	$ (0.1)	$ 0.2
Accumulated Other Comprehensive Income (Loss)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect of accounting change	$ 1.4		$ 1.5	(0.1)
Accounting Standard Update 2016-01 \| Retained Earnings
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect of accounting change				0.1
Accounting Standard Update 2016-01 \| Accumulated Other Comprehensive Income (Loss)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect of accounting change				$ 0.1
Accounting Standard Update 2018-02 \| Retained Earnings
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect of accounting change		$ 1.5
Accounting Standard Update 2018-02 \| Accumulated Other Comprehensive Income (Loss)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect of accounting change		$ 1.5

Revenue from Contracts with Customers (Details) - USD ($) $ in Millions	Sep. 02, 2018	Jun. 03, 2018	Sep. 03, 2017	Jun. 04, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect of accounting change		$ 1.9	$ (0.1)	$ (0.1)
Retained Earnings
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect of accounting change	$ (1.5)	2.0	$ (0.1)	$ 0.2
Accounting Standards Update 2014-09 \| Retained Earnings
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect of accounting change		$ 1.9

Revenue from Contracts with Customers - Cumulative Impact Balance Sheet (Details) - USD ($) $ in Millions	Mar. 02, 2019	Jun. 03, 2018	Jun. 02, 2018
ASSETS
Unbilled accounts receivable	$ 25.5	$ 13.0	$ 1.9
Inventories, net	191.9	155.3	162.4
Liabilities:
Accrued compensation and benefits	73.9	86.5	86.3
Other accrued liabilities	80.4	78.9	77.0
Stockholders' Equity:
Retained earnings	$ 678.3	600.2	$ 598.3
Accounting Standards Update 2014-09
ASSETS
Unbilled accounts receivable		11.1
Inventories, net		(7.1)
Liabilities:
Accrued compensation and benefits		0.2
Other accrued liabilities		1.9
Stockholders' Equity:
Retained earnings		$ 1.9

Revenue from Contracts with Customers - Differences Due to Adoption Comprehensive Income (Details) - USD ($) $ in Millions	3 Months Ended						9 Months Ended
	Mar. 02, 2019	Dec. 01, 2018	Sep. 01, 2018	Mar. 03, 2018	Dec. 02, 2017	Sep. 02, 2017	Mar. 02, 2019	Mar. 03, 2018
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Net sales	$ 619.0			$ 578.4			$ 1,896.2	$ 1,763.2
Cost of sales	398.0			372.6			1,214.5	1,118.5
Gross margin	221.0			205.8			681.7	644.7
Total operating expenses	173.2			167.1			534.8	506.1
Operating earnings	47.8			38.7			146.9	138.6
Income tax expense	7.3			6.9			27.3	35.4
Net earnings	39.3	$ 39.3	$ 35.8	$ 30.0	$ 33.5	$ 33.0	114.6	$ 96.5
Performance Obligation Change \| Accounting Standards Update 2014-09
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Net sales	7.4						(10.8)
Cost of sales	4.1						(6.0)
Gross margin	3.3						(4.8)
Total operating expenses	0.1						0.0
Operating earnings	3.2						(4.8)
Income tax expense	0.5						(1.1)
Net earnings	2.7						(3.7)
Gross vs. Net Change \| Accounting Standards Update 2014-09
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Net sales	(9.6)						(28.1)
Cost of sales	(9.6)						(28.1)
Legacy GAAP
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Net sales	616.8						1,857.3
Cost of sales	392.5						1,180.4
Gross margin	224.3						676.9
Total operating expenses	173.3						534.8
Operating earnings	51.0						142.1
Income tax expense	7.8						26.2
Net earnings	$ 42.0						$ 110.9

Revenue from Contracts with Customers - Differences Due to Adoption Balance Sheet (Details) - USD ($) $ in Millions	Mar. 02, 2019	Jun. 03, 2018	Jun. 02, 2018
ASSETS
Unbilled accounts receivable	$ 25.5	$ 13.0	$ 1.9
Inventories, net	191.9	155.3	162.4
Liabilities:
Accrued compensation and benefits	73.9	86.5	86.3
Other accrued liabilities	80.4	78.9	77.0
Stockholders' Equity:
Retained earnings	678.3	600.2	$ 598.3
Legacy GAAP
ASSETS
Unbilled accounts receivable	3.6
Inventories, net	204.7
Liabilities:
Accrued compensation and benefits	73.6
Other accrued liabilities	77.3
Stockholders' Equity:
Retained earnings	672.7
Accounting Standards Update 2014-09
ASSETS
Unbilled accounts receivable		11.1
Inventories, net		(7.1)
Liabilities:
Accrued compensation and benefits		0.2
Other accrued liabilities		1.9
Stockholders' Equity:
Retained earnings		$ 1.9
Accounting Standards Update 2014-09 \| Performance Obligation Change
ASSETS
Unbilled accounts receivable	(21.9)
Inventories, net	12.8
Liabilities:
Accrued compensation and benefits	(0.3)
Other accrued liabilities	(3.1)
Stockholders' Equity:
Retained earnings	$ (5.6)

Revenue from Contracts with Customers Differences Due to Adoption Cash Flow (Details) - USD ($)	9 Months Ended
	Mar. 02, 2019	Mar. 03, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net Cash Provided by Operating Activities	$ 130,600,000	$ 110,700,000
Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net Cash Provided by Operating Activities	$ 0

Revenue from Contracts with Customers - Revenue Disaggregated By Contract Type (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Mar. 02, 2019	Mar. 03, 2018	Mar. 02, 2019	Mar. 03, 2018
Disaggregation of Revenue [Line Items]
Net sales	$ 619.0	$ 578.4	$ 1,896.2	$ 1,763.2
Single performance obligation \| Product revenue
Disaggregation of Revenue [Line Items]
Net sales	524.5		1,599.0
Multiple performance obligations \| Product revenue
Disaggregation of Revenue [Line Items]
Net sales	89.0		281.7
Multiple performance obligations \| Service revenue
Disaggregation of Revenue [Line Items]
Net sales	2.8		8.7
Other
Disaggregation of Revenue [Line Items]
Net sales	$ 2.7		$ 6.8

Revenue from Contracts with Customers - Revenue Disaggregated By Product Type And Reportable Segment (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Mar. 02, 2019	Mar. 03, 2018	Mar. 02, 2019	Mar. 03, 2018
Disaggregation of Revenue [Line Items]
Net sales	$ 619.0	$ 578.4	$ 1,896.2	$ 1,763.2
North American Furniture Solutions
Disaggregation of Revenue [Line Items]
Net sales	320.9	316.4	1,017.8	975.3
North American Furniture Solutions \| Systems
Disaggregation of Revenue [Line Items]
Net sales	127.5		415.7
North American Furniture Solutions \| Seating
Disaggregation of Revenue [Line Items]
Net sales	93.2		289.8
North American Furniture Solutions \| Freestanding and storage
Disaggregation of Revenue [Line Items]
Net sales	73.5		226.8
North American Furniture Solutions \| Other
Disaggregation of Revenue [Line Items]
Net sales	26.7		85.5
ELA Furniture Solutions
Disaggregation of Revenue [Line Items]
Net sales	126.0	102.6	359.9	309.0
ELA Furniture Solutions \| Systems
Disaggregation of Revenue [Line Items]
Net sales	26.8		78.0
ELA Furniture Solutions \| Seating
Disaggregation of Revenue [Line Items]
Net sales	71.8		202.7
ELA Furniture Solutions \| Freestanding and storage
Disaggregation of Revenue [Line Items]
Net sales	14.5		38.7
ELA Furniture Solutions \| Other
Disaggregation of Revenue [Line Items]
Net sales	12.9		40.5
Specialty
Disaggregation of Revenue [Line Items]
Net sales	76.1	72.6	235.0	222.2
Specialty \| Systems
Disaggregation of Revenue [Line Items]
Net sales	1.2		4.5
Specialty \| Seating
Disaggregation of Revenue [Line Items]
Net sales	29.5		85.4
Specialty \| Freestanding and storage
Disaggregation of Revenue [Line Items]
Net sales	17.9		55.5
Specialty \| Textiles
Disaggregation of Revenue [Line Items]
Net sales	26.5		84.8
Specialty \| Other
Disaggregation of Revenue [Line Items]
Net sales	1.0		4.8
Consumer
Disaggregation of Revenue [Line Items]
Net sales	96.0	$ 86.8	283.5	$ 256.7
Consumer \| Seating
Disaggregation of Revenue [Line Items]
Net sales	59.2		171.0
Consumer \| Freestanding and storage
Disaggregation of Revenue [Line Items]
Net sales	15.2		49.2
Consumer \| Other
Disaggregation of Revenue [Line Items]
Net sales	$ 21.6		$ 63.3

Acquisitions and Divestitures (Details) - USD ($) $ in Millions				9 Months Ended
	Aug. 31, 2018	Jun. 07, 2018	Jul. 31, 2017	Mar. 02, 2019	Mar. 03, 2018
Business Acquisition [Line Items]
Payments to Acquire Intangible Assets				$ 4.8	$ 0.0
Proceeds from sale of property and dealers				$ 0.0	2.0
MAARS
Business Acquisition [Line Items]
Percentage of voting interests acquired	48.00%
Purchase price	$ 6.1
Nine United Denmark A/S
Business Acquisition [Line Items]
Percentage of voting interests acquired		33.00%
Purchase price		$ 65.5
Payments to Acquire Intangible Assets		$ 4.8
CANADA \| Wholly-owned contract furniture dealership
Business Acquisition [Line Items]
Proceeds from sale of property and dealers			$ 2.0
(Gain) loss on sales of property and dealers					$ 1.1

Inventories - Schedule of Inventory, Current (Details) - USD ($) $ in Millions	Mar. 02, 2019	Jun. 03, 2018	Jun. 02, 2018
Inventories [Abstract]
Finished goods	$ 147.1		$ 124.2
Raw materials	44.8		38.2
Total	$ 191.9	$ 155.3	$ 162.4

Goodwill and Indefinite-lived Intangibles (Details) $ in Millions	9 Months Ended
	Mar. 02, 2019 USD ($)
Goodwill [Roll Forward]
Goodwill, beginning	$ 304.1
Foreign currency translation adjustments	(0.1)
Goodwill, ending	304.0
Indefinite-lived Intangible Assets [Roll Forward]
Indefinite-Lived Intangible Assets (Excluding Goodwill), beginning	78.1
Foreign currency translation adjustments	0.0
Indefinite-Lived Intangible Assets (Excluding Goodwill), ending	78.1
Rollforward of Goodwill and Indefinite-lived Intangible Assets [Roll Forward]
Goodwill and indefinite-lived intangibles, beginning	382.2
Foreign currency translation adjustments	(0.1)
Goodwill and indefinite-lived intangibles, ending	$ 382.1

Employee Benefit Plans (Details) - Foreign Plan - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Mar. 02, 2019	Mar. 03, 2018	Mar. 02, 2019	Mar. 03, 2018
Defined Benefit Plan Disclosure
Interest cost	$ 0.7	$ 0.8	$ 2.0	$ 2.5
Expected return on plan assets	(1.1)	(1.7)	(3.3)	(5.3)
Net amortization loss	0.7	1.3	2.0	3.9
Net periodic benefit cost	$ 0.3	0.4	$ 0.7	1.1
Employer voluntary contributions				12.0
Retrospective adjustment ASU 2017-07
Defined Benefit Plan Disclosure
Net periodic benefit cost, reclassification		$ 0.4		$ 1.2

Earnings Per Share Earnings Per Share - Schedule of Calculation of Numerator and Denominator in Earnings Per Share (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Mar. 02, 2019	Mar. 03, 2018	Mar. 02, 2019	Mar. 03, 2018
Earnings Per Share [Abstract]
Numerator for both basic and diluted EPS, Net earnings attributable to Herman Miller, Inc. - in millions	$ 39.2	$ 29.8	$ 114.5	$ 96.3
Denominator for basic EPS, weighted-average common shares outstanding	58,838,958	59,691,709	59,087,899	59,753,271
Potentially dilutive shares resulting from stock plans	288,300	670,375	360,395	620,943
Denominator for diluted EPS	59,127,258	60,362,084	59,448,294	60,374,214
Antidilutive equity awards not included in weighted-average common shares - diluted	401,811	101,763	211,097	381,446

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Stock-Based Compensation (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
Stock-Based Compensation (Details) - USD ($) $ in Millions	Mar. 02, 2019	Mar. 03, 2018	Mar. 02, 2019	Mar. 03, 2018
Stock-Based Compensation [Abstract]
Stock-based compensation expense	$ 2.2	$ 1.8	$ 7.2	$ 4.8
Related income tax effect	$ 0.5	$ 0.5	$ 1.6	$ 1.4

Income Taxes Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
Income Taxes Income Taxes (Details) - USD ($) $ in Millions	Mar. 02, 2019	Mar. 03, 2018	Mar. 02, 2019	Mar. 03, 2018	Jun. 02, 2018
Income Tax Disclosure [Abstract]
Income Tax Expense (Benefit), Continuing Operations, Adjustment of Deferred Tax (Asset) Liability	$ 1.8		$ 1.0		$ 3.1
Effective Income Tax Rate Reconciliation, Percent	16.00%	19.00%	19.60%	27.30%

Income Taxes Schedule of Unrecognized Tax Benefits Roll Forward (Details) $ in Millions	9 Months Ended
	Mar. 02, 2019 USD ($)
Income Tax Disclosure [Abstract]
Unrecognized Tax Benefits, Beginning Balance	$ 3.2
Increases related to current year income tax positions	0.3
Decreases related to settlements	(1.1)
Unrecognized Tax Benefits, Ending Balance	$ 2.4

Fair Value Measurements Fair Value Measurements - Schedule of Long-term Debt (Details) - USD ($) $ in Millions	Mar. 02, 2019	Jun. 02, 2018
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	$ 281.9	$ 275.0
Carrying value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	285.4	285.8
Fair value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt, Fair Value	$ 288.1	$ 288.6

Fair Value Measurements - Fair Value Hierarchy (Details) - USD ($) $ in Millions	Mar. 02, 2019	Jun. 02, 2018
Mutual funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mutual funds - equity	$ 0.9	$ 0.9
Fixed Income Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	8.0	7.7
Fair Value, Inputs, Level 2 \| Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred compensation plan	15.9	15.1
Total	17.5	16.4
Contingent consideration	0.0	0.0
Total	0.3	0.3
Available-for-sale Securities	18.0	22.7
Fair Value, Inputs, Level 2 \| Fair Value, Measurements, Recurring \| Interest rate swap agreement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	10.0	15.0
Fair Value, Inputs, Level 2 \| Fair Value, Measurements, Recurring \| Foreign Exchange Forward
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign currency forward contracts	0.7	0.4
Foreign currency forward contracts	0.3	0.3
Fair Value, Inputs, Level 2 \| Fair Value, Measurements, Recurring \| Mutual funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mutual funds - equity	0.9	0.9
Fair Value, Inputs, Level 2 \| Fair Value, Measurements, Recurring \| Fixed Income Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	8.0	7.7
Fair Value, Inputs, Level 3 \| Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred compensation plan	0.0	0.0
Total	0.0	0.0
Contingent consideration	0.4	0.5
Total	0.4	0.5
Available-for-sale Securities	0.0	0.0
Fair Value, Inputs, Level 3 \| Fair Value, Measurements, Recurring \| Interest rate swap agreement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	0.0	0.0
Fair Value, Inputs, Level 3 \| Fair Value, Measurements, Recurring \| Foreign Exchange Forward
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign currency forward contracts	0.0	0.0
Foreign currency forward contracts	0.0	0.0
Fair Value, Inputs, Level 3 \| Fair Value, Measurements, Recurring \| Mutual funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mutual funds - equity	0.0	0.0
Fair Value, Inputs, Level 3 \| Fair Value, Measurements, Recurring \| Fixed Income Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	0.0	0.0
Money market funds \| NAV \| Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	31.0	121.0
Money market funds \| Fair Value, Inputs, Level 3 \| Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	$ 0.0	$ 0.0

Fair Value Measurements Fair Value Measurements - Contingent Consideration (Details) - USD ($) $ in Millions	9 Months Ended
	Mar. 02, 2019	Mar. 03, 2018
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning balance	$ 0.5	$ 0.5
Net realized losses (gains)	0.0	0.0
Payments	(0.1)	(0.1)
Ending balance	$ 0.4	$ 0.4

Fair Value Measurements - Unrealized Gain (Loss) on Investments (Details) - USD ($) $ in Millions	Mar. 02, 2019	Jun. 02, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment Owned, at Cost	$ 8.9	$ 8.5
Unrealized Gain/(loss)	0.0	0.1
Investment Owned, at Fair Value	8.9	8.6
Fixed Income Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cost	8.0	7.8
Unrealized Gain/(loss)	0.0	(0.1)
Market Value	8.0	7.7
Mutual funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity Securities, FV-NI, Cost	0.9	0.7
Available-for-sale Equity Securities, Gross Unrealized Gain	0.0	0.2
Mutual funds - equity	$ 0.9	$ 0.9

Fair Value Measurements Fair Value Measurements (Details) - USD ($)		1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 12, 2017	Sep. 30, 2016	Mar. 02, 2019	Mar. 03, 2018	Mar. 02, 2019	Mar. 03, 2018	Feb. 29, 2020	Jun. 02, 2018
Derivative [Line Items]
Interest rate swaps			$ (4,400,000)	$ 5,900,000	$ (3,900,000)	$ 6,900,000
Gain (Loss) on Cash Flow Hedge Ineffectiveness, Net			0	0	0	0
Other comprehensive income (loss), reclassification adjustment from aoci on derivatives, before tax			200,000	$ 0		$ 0
Derivative Instruments, Gain (Loss) Reclassification from Accumulated OCI to Income, Estimated Net Amount to be Transferred							$ 2,000,000.0
Interest rate swap agreement
Derivative [Line Items]
Notional amount	$ 75,000,000.0	$ 150,000,000.0
Debt conversion rate	2.387%	1.949%
Fixed Income Securities
Derivative [Line Items]
Market Value			8,000,000.0		8,000,000.0			$ 7,700,000
Fair Value, Inputs, Level 2 \| Fair Value, Measurements, Recurring
Derivative [Line Items]
Market Value			18,000,000.0		18,000,000.0			22,700,000
Fair Value, Inputs, Level 2 \| Fair Value, Measurements, Recurring \| Interest rate swap agreement
Derivative [Line Items]
Market Value			10,000,000.0		10,000,000.0			15,000,000.0
Fair Value, Inputs, Level 2 \| Fair Value, Measurements, Recurring \| Fixed Income Securities
Derivative [Line Items]
Market Value			$ 8,000,000.0		$ 8,000,000.0			$ 7,700,000

Commitments and Contingencies Commitments and Contingencies (Details) - USD ($)	9 Months Ended
	Mar. 02, 2019	Jun. 02, 2018
Performance Guarantee
Loss Contingencies [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	$ 6,400,000
Guarantor Obligations, Current Carrying Value	0	$ 0
Financial Standby Letter of Credit
Loss Contingencies [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	10,000,000.0
Guarantor Obligations, Current Carrying Value	$ 0	$ 0
Minimum \| Performance Guarantee
Loss Contingencies [Line Items]
Guarantor Obligations, Term	P1Y
Maximum \| Performance Guarantee
Loss Contingencies [Line Items]
Guarantor Obligations, Term	P3Y

Commitments and Contingencies - Schedule of Product Warranty Liability (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Mar. 02, 2019	Mar. 03, 2018	Mar. 02, 2019	Mar. 03, 2018
Movement in Standard Product Warranty Accrual [Roll Forward]
Accrual Balance — beginning	$ 52.4	$ 53.3	$ 51.5	$ 47.7
Accrual for product-related matters	4.6	4.2	15.3	19.2
Settlements and adjustments	(4.5)	(4.6)	(14.3)	(14.0)
Accrual Balance — ending	$ 52.5	$ 52.9	$ 52.5	$ 52.9

Commitments and Contingencies Commitments and Contingencies - Additional (Details) - USD ($)	9 Months Ended
	Mar. 02, 2019	Jun. 02, 2018
Loss Contingencies [Line Items]
Warranty Length	12 years
Contingent Equity Method Purchase	33.00%
Performance Guarantee
Loss Contingencies [Line Items]
Guarantor Obligations, Current Carrying Value	$ 0	$ 0
Financial Standby Letter of Credit
Loss Contingencies [Line Items]
Guarantor Obligations, Current Carrying Value	$ 0	$ 0
Minimum \| Performance Guarantee
Loss Contingencies [Line Items]
Guarantor Obligations, Term	P1Y
Maximum \| Performance Guarantee
Loss Contingencies [Line Items]
Guarantor Obligations, Term	P3Y

Schedule of Long Term Debt (Details) - USD ($) $ in Millions	Mar. 02, 2019	Jun. 02, 2018
Debt Instrument [Line Items]
Long-term debt	$ 281.9	$ 275.0
Long-term Construction Loan, Noncurrent	6.9	7.0
Other Short-term Borrowings	3.5	3.8
Debt, Long-term and Short-term, Combined Amount	285.4	285.8
Short-term Debt	(3.5)	(10.8)
Revolving Line of Credit, Domestic
Debt Instrument [Line Items]
Long-term debt	225.0	225.0
Debt, Debt Securities [Member]
Debt Instrument [Line Items]
Long-term debt	$ 50.0	$ 50.0

Debt (Details) - USD ($) $ in Millions	Mar. 02, 2019	Jun. 02, 2018
Line of Credit Facility [Line Items]
Long-term debt	$ 281.9	$ 275.0
Lessee, Finance Lease, Discount Rate	2.90%
Finance Leased Assets, Gross	$ 6.8	7.0
Long-term Construction Loan, Noncurrent	6.9	7.0
Revolving Line of Credit, Domestic
Line of Credit Facility [Line Items]
Revolving line of credit, maximum borrowing capacity	400.0
Revolving line of credit, allowed increase in borrowing capacity	200.0
Long-term debt	225.0	225.0
Line of Credit Facility, Remaining Borrowing Capacity	165.0	166.8
Letters of Credit Outstanding, Amount	$ 10.0	$ 8.2

Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Millions	3 Months Ended						9 Months Ended
	Mar. 02, 2019	Dec. 01, 2018	Sep. 01, 2018	Mar. 03, 2018	Dec. 02, 2017	Sep. 02, 2017	Mar. 02, 2019	Mar. 03, 2018	Sep. 02, 2018	Jun. 03, 2018	Sep. 03, 2017	Jun. 04, 2017
Accumulated Other Comprehensive Income (Loss)
Balance at beginning of period	$ 685.4	$ 673.2	$ 664.8	$ 631.0	$ 608.7	$ 587.7	$ 664.8	$ 587.7
Cumulative effect of accounting change										$ 1.9	$ (0.1)	$ (0.1)
Other comprehensive income (loss)	4.3	(3.1)	(7.8)	8.5	3.6	3.7	(6.6)	15.8
Balance at end of period	714.9	685.4	673.2	657.5	631.0	608.7	714.9	657.5
Cumulative Translation Adjustments
Accumulated Other Comprehensive Income (Loss)
Balance at beginning of period			(34.1)			(36.8)	(34.1)	(36.8)
Cumulative effect of accounting change										0.0
Reclassification from Accumulated Other Comprehensive Income, Current Period, before Tax							0.0	0.0
Tax benefit							0.0	0.0
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax							0.0	0.0
Other comprehensive income (loss)							(4.4)	6.3
Balance at end of period	(38.5)			(30.5)			(38.5)	(30.5)
Pension and Other Post-retirement Benefit Plans
Accumulated Other Comprehensive Income (Loss)
Balance at beginning of period			(37.2)			(47.6)	(37.2)	(47.6)
Cumulative effect of accounting change										0.0
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax							0.0	0.0
Reclassification from Accumulated Other Comprehensive Income, Current Period, before Tax							2.0	3.2
Tax benefit							(0.3)	(0.6)
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax							1.7	2.6
Other comprehensive income (loss)							1.7	2.6
Balance at end of period	(35.5)			(45.0)			(35.5)	(45.0)
Unrealized Gains on Available-for-sale Securities
Accumulated Other Comprehensive Income (Loss)
Balance at beginning of period			0.1			0.1	0.1	0.1
Cumulative effect of accounting change										(0.1)
Reclassification from Accumulated Other Comprehensive Income, Current Period, before Tax							0.0	0.0
Tax benefit							0.0	0.0
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax							0.0	0.0
Other comprehensive income (loss)							0.0	0.0
Balance at end of period	0.0			0.1			0.0	0.1
Interest Rate Swap Agreement
Accumulated Other Comprehensive Income (Loss)
Balance at beginning of period			9.9			2.1	9.9	2.1
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax							(4.2)
Reclassification from Accumulated Other Comprehensive Income, Current Period, before Tax							0.3	0.0
Tax benefit							0.0	0.0
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax							0.3	0.0
Other comprehensive income (loss)								6.9
Balance at end of period	7.5			9.0			7.5	9.0
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Income (Loss)
Balance at beginning of period	(70.8)	(69.2)	(61.3)	(74.9)	(78.5)	(82.2)	(61.3)	(82.2)
Cumulative effect of accounting change	1.4						1.4		$ 1.5	$ (0.1)
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax							(8.6)	13.2
Reclassification from Accumulated Other Comprehensive Income, Current Period, before Tax							2.3	3.2
Tax benefit							(0.3)	(0.6)
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax							2.0	2.6
Other comprehensive income (loss)	4.3	(3.1)	(7.8)	8.5	3.6	3.7	(6.6)	15.8
Balance at end of period	$ (66.5)	$ (70.8)	$ (69.2)	$ (66.4)	$ (74.9)	$ (78.5)	$ (66.5)	$ (66.4)
Reclassification out of Accumulated Other Comprehensive Income [Domain] \| Interest Rate Swap Agreement
Accumulated Other Comprehensive Income (Loss)
Cumulative effect of accounting change									$ 1.5

Redeemable Noncontrolling Interests (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Mar. 03, 2018	Dec. 02, 2017	Sep. 02, 2017	Mar. 02, 2019	Mar. 03, 2018
Redeemable Noncontrolling Interest [Line Items]
Redeemable Noncontrolling Interests, Beginning				$ 30.5
Redemption value adjustment	$ (0.4)	$ (0.3)	$ 0.2
Redeemable Noncontrolling Interests, Ending				20.7
Herman Miller Consumer Holdings
Redeemable Noncontrolling Interest [Line Items]
Redeemable Noncontrolling Interests, Beginning			$ 24.6	30.5	$ 24.6
Purchase of redeemable noncontrolling interests				10.1	1.0
Net income attributable to redeemable noncontrolling interests				0.1	0.2
Exercised options				0.2	0.0
Redemption value adjustment				0.0	0.5
Redeemable Noncontrolling Interests, Ending	$ 24.3			$ 20.7	$ 24.3

Operating Segments (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
Operating Segments (Details) - USD ($) $ in Millions	Mar. 02, 2019	Mar. 03, 2018	Mar. 02, 2019	Mar. 03, 2018	Jun. 02, 2018
Segment Reporting Information
Net sales	$ 619.0	$ 578.4	$ 1,896.2	$ 1,763.2
Operating Earnings (Loss):	47.8	38.7	146.9	138.6
Total Assets	1,529.2		1,529.2		$ 1,479.5
North American Furniture Solutions
Segment Reporting Information
Net sales	320.9	316.4	1,017.8	975.3
Operating Earnings (Loss):	37.4	37.8	128.7	131.6
Total Assets	512.2		512.2		488.7
ELA Furniture Solutions
Segment Reporting Information
Net sales	126.0	102.6	359.9	309.0
Operating Earnings (Loss):	16.3	7.6	40.7	27.3
Total Assets	372.3		372.3		283.4
Specialty
Segment Reporting Information
Net sales	76.1	72.6	235.0	222.2
Operating Earnings (Loss):	2.8	2.0	10.8	5.7
Total Assets	201.6		201.6		188.7
Consumer
Segment Reporting Information
Net sales	96.0	86.8	283.5	256.7
Operating Earnings (Loss):	2.3	4.2	6.3	5.5
Total Assets	310.8		310.8		291.2
Corporate
Segment Reporting Information
Operating Earnings (Loss):	(11.0)	$ (12.9)	(39.6)	$ (31.5)
Total Assets	$ 132.3		$ 132.3		$ 227.5

Restructuring Activities Restructuring Activities (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Mar. 02, 2019	Dec. 02, 2017	Sep. 02, 2017	Mar. 02, 2019	Mar. 03, 2018
Restructuring Cost and Reserve [Line Items]
Restructuring Charges				$ 1.7	$ 1.9
ELA Furniture Solutions
Restructuring Cost and Reserve [Line Items]
Effect on Future Earnings, Amount	$ 3.0
Restructuring Charges	0.3
Restructuring Reserve [Roll Forward]
Beginning Balance				0.0
Restructuring Costs				1.7
Amounts Paid				(0.8)
Charges Against Assets				(0.8)
Ending Balance	0.1			0.1
Assets Held-for-sale, Long Lived, Fair Value Disclosure	5.0			5.0
Restructuring and Related Cost, Cost Incurred to Date	5.6			5.6
Restructuring and Related Cost, Expected Cost Remaining	2.0			2.0
North American Furniture Solutions
Restructuring Cost and Reserve [Line Items]
Restructuring Charges		$ 0.5	$ 1.4
Restructuring Reserve [Roll Forward]
Beginning Balance			$ 2.4		2.4
Restructuring Costs					1.9
Amounts Paid					(4.0)
Ending Balance					$ 0.3
UNITED KINGDOM \| ELA Furniture Solutions
Restructuring Reserve [Roll Forward]
Charges Against Assets				(0.8)
CHINA \| ELA Furniture Solutions
Restructuring Cost and Reserve [Line Items]
Restructuring Charges				0.7
Employee Severance [Member] \| ELA Furniture Solutions
Restructuring Reserve [Roll Forward]
Beginning Balance				0.0
Restructuring Costs				0.2
Amounts Paid				(0.1)
Charges Against Assets				0.0
Ending Balance	0.1			0.1
Impaired Long-Lived Assets Held and Used, Asset Name \| ELA Furniture Solutions
Restructuring Reserve [Roll Forward]
Beginning Balance				0.0
Restructuring Costs				0.8
Amounts Paid				0.0
Charges Against Assets				(0.8)
Ending Balance	0.0			0.0
Facility Closing [Member] \| ELA Furniture Solutions
Restructuring Reserve [Roll Forward]
Beginning Balance				0.0
Restructuring Costs				0.7
Amounts Paid				(0.7)
Charges Against Assets				0.0
Ending Balance	$ 0.0			$ 0.0

Variable Interest Entities (Details) - USD ($) $ in Millions	Mar. 02, 2019	Jun. 02, 2018
Variable Interest Entity, Not Primary Beneficiary, Aggregated Disclosure [Member] \| Other Noncurrent Assets [Member]
Variable Interest Entity [Line Items]
Accounts and Notes Receivable, Net	$ 3.6	$ 2.5

Label	Element	Value
Additional Paid-in Capital [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ (300,000)
Parent [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	(100,000)
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	1,900,000
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ (100,000)

Income Taxes - Schedule of Uncertain Tax Positions (Details) - USD ($) $ in Millions	Mar. 02, 2019	Jun. 02, 2018
Income Tax Disclosure [Abstract]
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	$ 1.0	$ 1.0