v3.26.1
Restructuring Activities
3 Months Ended
Jun. 30, 2026
Restructuring Activities  
Restructuring Activities

Note 7: Restructuring Activities

Restructuring and repositioning expenses were as follows:

  ​ ​ ​

Three months ended June 30, 

  ​ ​ ​

2026

  ​ ​ ​

2025

Employee severance and related benefits

$

1.6

$

4.5

Other restructuring and repositioning expenses

 

2.3

 

0.3

Total

$

3.9

$

4.8

During the first three months of fiscal 2027, restructuring and repositioning expenses primarily consisted of costs associated with transferring product lines among its facilities and severance expenses in the Commercial HVAC and Performance Technologies segments. As part of its transformational initiatives supported by 80/20 principles, the Company is taking steps to optimize its supply chain and manufacturing footprint in order to support its expansion of manufacturing capacity in the U.S. for data center products and to improve profit margins. The severance expenses were primarily recorded in North America and Europe and include severance related to targeted headcount reductions intended to reduce selling, general and administrative (“SG&A”) and operational expenses.

During the first three months of fiscal 2026, restructuring and repositioning expenses primarily consisted of severance expenses, the majority of which were recorded in the Performance Technologies segment. The Performance Technologies severance charges were primarily recorded in Europe and North America and included severance related to targeted headcount reductions. In addition, the Company incurred equipment transfer costs within the Commercial HVAC and Performance Technologies segments.

The Company accrues severance in accordance with its written plans, procedures, and relevant statutory requirements. Changes in accrued severance were as follows:

  ​ ​ ​

Three months ended June 30, 

  ​ ​ ​

2026

  ​ ​ ​

2025

Beginning balance

$

3.6

$

6.6

Additions (a)

 

0.8

 

4.5

Payments

 

(2.3)

 

(3.3)

Effect of exchange rate changes

 

 

0.3

Ending balance

$

2.1

$

8.1

____

(a)The fiscal 2027 amount excludes $0.8 million of non-cash severance expense resulting from the accelerated vesting of certain stock-based compensation awards in connection with restructuring actions.