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.

In August 2022, we approved and announced MAP 2025, which was a multi-year restructuring plan 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 that date will be completed during fiscal 2027. As a result, we plan to continue recognizing restructuring costs in fiscal 2027.

The current total expected costs associated with this plan are outlined below and increased approximately $1.2 million compared to our prior quarter estimate, attributable to an increase in expected severance and benefit charges of $0.1 million and an increase in expected facility closure and other related costs of $1.1 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, 2026		May 31, 2025		May 31, 2024		to Date			Costs
CPG Segment:
Severance and benefit costs	$	4,097	$	4,147	$	9,480	$	23,815		$	24,937
Facility closure and other related costs		3,797		1,700		678		6,175			9,575
Total Charges	$	7,894	$	5,847	$	10,158	$	29,990		$	34,512

PCG Segment:
Severance and benefit costs	$	3,443	$	3,771	$	4,963	$	13,781		$	13,781
Facility closure and other related costs		2,397		2,355		637		5,389			6,189
Other restructuring costs (1)		-		-		4,555		7,092			7,092
Total Charges	$	5,840	$	6,126	$	10,155	$	26,262		$	27,062

Consumer Segment:
Severance and benefit costs	$	3,245	$	9,775	$	9,539	$	23,416		$	23,416
Facility closure and other related costs		1,215		2,699		156		4,691			4,691
Other restructuring costs		-		532		-		532			532
Total Charges	$	4,460	$	13,006	$	9,695	$	28,639		$	28,639

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

Consolidated:
Severance and benefit costs	$	10,785	$	17,693	$	23,982	$	60,962		$	62,084
Facility closure and other related costs		7,409		6,754		1,471		16,255			20,455
Other restructuring costs		-		532		4,555		7,624			7,624
Total Charges	$	18,194	$	24,979	$	30,008	$	84,841		$	90,163

(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. 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, 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
Additions charged to expense		10,785			7,409			-			18,194
Cash payments charged against reserve		(16,121	)		(7,681	)		-			(23,802	)
Non-cash charges and other adjustments		130			(43	)		-			87
Balance at May 31, 2026	$	7,849		$	117		$	-		$	7,966

During the third quarter of fiscal 2026, we approved and announced SG&A focused optimization actions in response to performance and market conditions. This is an acceleration of actions planned to be included as part of our next MAP initiative. The initial focus of the program is eliminating SG&A costs through the structural realignment and elimination of certain levels of management, as well as certain footprint rationalization initiatives. The objective of which is to better align our resources with our strategic priorities and navigate the current economic environment.

The current total expected costs associated with this plan are outlined below and increased approximately $2.5 million compared to our prior quarter estimate, attributable to an increase in expected severance and benefit charges of $1.6 million and an increase in expected facility closure and other related costs of $0.9 million. As we finalize our next multi-year MAP initiative, we will continue to identify improvement and cost savings opportunities, as well as establish the expected duration of the program. As such, the final implementation and total expected costs are subject to change.

The following is a summary of the charges recorded in connection with this program by reportable segment, as well as the total expected costs related to projects identified to date:


	Year Ended		Cumulative Costs		Total Expected
(In thousands)	May 31, 2026		to Date		Costs
CPG Segment:
Severance and benefit costs	$	8,968	$	8,968	$	11,772
Facility closure and other related costs		223		223		223
Total Charges	$	9,191	$	9,191	$	11,995

PCG Segment:
Severance and benefit costs	$	5,798	$	5,798	$	6,054
Facility closure and other related costs		446		446		1,445
Total Charges	$	6,244	$	6,244	$	7,499

Consumer Segment:
Severance and benefit costs	$	6,864	$	6,864	$	9,762
Facility closure and other related costs		746		746		1,037
Total Charges	$	7,610	$	7,610	$	10,799

Corporate/Other:
Severance and benefit costs	$	1,373	$	1,373	$	1,373
Total Charges	$	1,373	$	1,373	$	1,373

Consolidated:
Severance and benefit costs	$	23,003	$	23,003	$	28,961
Facility closure and other related costs		1,415		1,415		2,705
Total Charges	$	24,418	$	24,418	$	31,666