We record restructuring charges associated with management-approved restructuring plans to either reorganize one or more of our business segments, or to remove duplicative headcount and infrastructure associated with our businesses. Restructuring charges can include severance costs to eliminate a specified number of associates, infrastructure charges to vacate facilities and consolidate operations, contract cancellation costs and other costs. We record the short-term portion of our restructuring liability in other accrued liabilities and the long-term portion, if any, in other long-term liabilities in our Consolidated Balance Sheets.

During 2018, we approved and implemented the initial phases of a multi-year restructuring plan, which is referred to as MAP to Growth. We incurred $3.8 million of restructuring costs associated with this plan for the year ended May 31, 2023. We did not incur any restructuring costs for the years ended May 31, 2025 and 2024, and we do not expect to incur any further costs associated with this plan.

In August 2022, we approved and announced MAP 2025, which is a multi-year restructuring plan to build on the achievements of MAP to Growth and designed to improve margins by streamlining business processes, reducing working capital, implementing commercial initiatives to drive improved mix, pricing discipline and salesforce effectiveness and improving operating efficiency. On May 31, 2025, we formally concluded MAP 2025; however, certain projects identified prior to May 31, 2025 will not be completed until fiscal 2026. As a result, we plan to continue recognizing restructuring costs throughout fiscal 2026.

The current total expected costs associated with this plan are outlined below and increased approximately $13.9 million compared to our prior quarter estimate, attributable to an increase in expected severance and benefit charges of $10.6 million, an increase in expected

facility closure and other related costs of $2.8 million and an increase in other restructuring costs of $0.5 million. The final implementation of the aforementioned phases and total expected costs are subject to change as actual costs are incurred.

Following is a summary of the charges recorded in connection with MAP 2025 by reportable segment, as well as the total expected costs related to projects identified to date:


	Year Ended		Year Ended		Year Ended			Cumulative Costs			Total Expected
(In thousands)	May 31, 2025		May 31, 2024		May 31, 2023			to Date			Costs
CPG Segment:
Severance and benefit costs	$	4,147	$	9,111	$	6,092		$	19,350		$	24,331
Facility closure and other related costs		1,700		608		-			2,308			8,792
Total Charges	$	5,847	$	9,719	$	6,092		$	21,658		$	33,123

PCG Segment:
Severance and benefit costs	$	2,885	$	2,711	$	1,148		$	6,744		$	7,363
Facility closure and other related costs		252		172		-			424			1,957
Other restructuring costs (1)		-		4,555		2,537			7,092			7,092
Total Charges	$	3,137	$	7,438	$	3,685		$	14,260		$	16,412

Consumer Segment:
Severance and benefit costs	$	8,451	$	9,266	$	507		$	18,224		$	20,270
Facility closure and other related costs		2,253		156		621			3,030			4,064
Total Charges	$	10,704	$	9,422	$	1,128		$	21,254		$	24,334

SPG Segment:
Severance and benefit costs	$	2,210	$	2,894	$	805		$	5,909		$	8,530
Facility closure and other related costs		2,549		535		-			3,084			3,874
Other restructuring costs		532		-		-			532			532
Total Charges	$	5,291	$	3,429	$	805		$	9,525		$	12,936

Corporate/Other Segment:
Severance and benefit (credits)	$	-	$	-	$	(50	)	$	(50	)	$	(50	)
Total Charges	$	-	$	-	$	(50	)	$	(50	)	$	(50	)

Consolidated:
Severance and benefit costs	$	17,693	$	23,982	$	8,502		$	50,177		$	60,444
Facility closure and other related costs		6,754		1,471		621			8,846			18,687
Other restructuring costs		532		4,555		2,537			7,624			7,624
Total Charges	$	24,979	$	30,008	$	11,660		$	66,647		$	86,755

(1)

Of the $4.6 million of other restructuring costs incurred during the year ended May 31, 2024, $3.3 million is associated with the impairment of an indefinite-lived tradename. The $2.5 million of other restructuring costs incurred during the year ended May 31, 2023, is associated with the impairment of an indefinite-lived tradename. See Note C, "Goodwill and Other Intangible Assets," of the Consolidated Financial Statements below for further description.

A summary of the activity in the restructuring reserves related to MAP 2025 is as follows:


(In thousands)	Severance and Benefits Costs			Facility Closure and Other Related Costs			Other Asset Write-Offs			Total
Balance at June 1, 2023	$	2,717		$	-		$	-		$	2,717
Additions charged to expense		23,982			1,471			4,555			30,008
Cash payments charged against reserve		(9,381	)		(1,423	)		-			(10,804	)
Non-cash charges and other adjustments		33			(30	)		(4,555	)		(4,552	)
Balance at May 31, 2024	$	17,351		$	18		$	-		$	17,369
Additions charged to expense		17,693			6,754			532			24,979
Cash payments charged against reserve		(22,126	)		(6,340	)		-			(28,466	)
Non-cash charges and other adjustments		137			-			(532	)		(395	)
Balance at May 31, 2025	$	13,055		$	432		$	-		$	13,487