In 2024, we committed to a restructuring plan (the 2024 Restructuring Plan or 2024 Plan). The 2024 Plan is primarily associated with our Bedding Products segment and includes, to a lesser extent, our Furniture, Flooring & Textile Products segment, an opportunity within the Specialized Products segment, and general and administrative cost structure initiatives.

Over the course of the restructuring timeline, we plan to consolidate between 15 and 20 production and distribution facilities in the Bedding Products segment and a small number of production facilities in the Furniture, Flooring & Textile Products segment. Our total restructuring, restructuring-related, and impairment costs for the 2024 Plan are expected to be between $65.0 and $75.0, of which $47.8 was incurred in 2024, with the remainder expected to be substantially complete in 2025. As of June 30, 2025, we have incurred life-to-date 2024 Plan costs of $56.6.


	Total Amount Expected to be Incurred	Total Amount Incurred to Date Since January 1, 2024		Six Months Ended June 30, 2025		Total Amount Incurred in 2024

2024 Restructuring Plan activity:
Net cash restructuring and restructuring-related	$40.0 to $45.0	$	37.4	$	7.1	$	30.3
Net non-cash restructuring and restructuring-related	$15.0 to $20.0	13.8		.5		13.3
Total net restructuring and restructuring-related costs	$55.0 to $65.0	51.2		7.6		43.6
Goodwill and long-lived asset impairment costs 1	Approximately $10.0	5.4		1.2		4.2
Total 2024 Restructuring Plan activity	$65.0 to $75.0	$	56.6	$	8.8	$	47.8


	Income Statement Presentation	Six Months Ended June 30, 2025		Six Months Ended June 30, 2024		Three Months Ended June 30, 2025		Three Months Ended June 30, 2024
2024 Plan restructuring costs (gains):
Termination benefits, relocation, and other restructuring costs	Other income, net of other expense
	(See Note J)	$	4.4	$	11.7	$	2.1	$	6.0
2024 Plan restructuring-related costs (gains):

Inventory obsolescence and other	Cost of goods sold	.5		3.8		—		1.5

Professional services and other	Selling and administrative expenses	1.1		5.4		.1		4.9


Net loss (gain) on disposal of assets and businesses	Net gain on disposal of assets and businesses	1.6		(1.5)		.2		(1.5)
Total 2024 Plan restructuring-related costs (gains)		3.2		7.7		.3		4.9
Total 2024 Plan net restructuring and restructuring-related costs (gains)		$	7.6	$	19.4	$	2.4	$	10.9

Other restructuring costs (gains):
Termination benefits, relocation, and other restructuring costs 1	Other income, net of other expense
	(See Note J)	$	1.5	$	—	$	.7	$	—
Other restructuring-related costs (gains):
Professional services and other 1	Selling and administrative expenses	.6		—		—		—
Net loss (gain) on disposal of assets and businesses	Net gain on disposal of assets and businesses	(.9)		—		(.9)		—
Total other restructuring-related (gains) costs		(.3)		—		(.9)		—
Total other net restructuring and restructuring-related costs (gains)		$	1.2	$	—	$	(.2)	$	—

1 This includes cash charges for divestiture-related expenses associated with the pending sale of our Aerospace business that met held-for-sale criteria late in the first quarter of 2025 as discussed in Note N. Costs were $1.7 for the six months ended June 30, 2025. There were no costs for the six months ended June 30, 2024.


	Six Months Ended June 30, 2025		Six Months Ended June 30, 2024		Three Months Ended June 30, 2025		Three Months Ended June 30, 2024
Bedding Products	$	4.3	$	16.6	$	1.2	$	9.6
Specialized Products	2.3		1.3		.3		1.3
Furniture, Flooring & Textile Products	1.0		1.5		.9		—
Total net restructuring and restructuring-related costs	$	7.6	$	19.4	$	2.4	$	10.9

During the first six months of 2025, we recognized gains of $16.7 from the sale of real estate associated with the 2024 Plan within the Bedding Products segment. These gains are not reflected in the tables above. There were no gains from the sale of real estate associated with the 2024 Plan in the six months ending June 30, 2024.