During Fiscal 2025, the Company's Board of Directors approved a restructuring plan (the "2025 restructuring plan") designed to strengthen and support the Company's financial and operational efficiencies. The 2025 restructuring plan is expected to include up to $160 million of pre-tax restructuring and related charges, consisting of up to $90 million in cash-related charges, including approximately $30 million in employee severance and benefits costs and $60 million related to various transformational initiatives; and up to $70 million in non-cash charges, including approximately $7 million in employee severance and benefits costs and $63 million in facility, software, and other asset-related charges and impairments. The 2025 restructuring plan is expected to be substantially complete by the end of Fiscal 2026.

Restructuring and related charges recorded during the three and six months ended September 30, 2025 and September 30, 2024 were primarily North America related and are included within Corporate Other. The following table summarizes the costs recorded during the periods indicated, as well as the current estimate of remaining charges expected to be incurred in connection with the 2025 restructuring plan:


	Three Months Ended September 30,				Six Months Ended September 30,				Estimated Charges Remaining to be Incurred(1)
	2025		2024		2025		2024
Costs recorded in restructuring charges:
Employee-related costs	$	3,979	$	1,393	$	8,628	$	11,738
Facility-related costs(2)	21,947		4,457		28,258		12,495
Other restructuring costs	5,980		(2,638)		7,848		4,065
Total costs recorded in restructuring charges	$	31,906	$	3,212	$	44,734	$	28,298	$	5,297
Costs recorded in selling, general and administrative expenses:
Employee related costs	$	719	$	938	$	719	$	9,460
Other transformation initiatives	3,726		1,786		11,985		1,921
Total costs recorded in selling, general and administrative expenses	$	4,445	$	2,724	$	12,704	$	11,381	$	8,103
Total restructuring and related charges	$	36,351	$	5,936	$	57,438	$	39,679	$	13,400

(1) Estimated restructuring and related charges reflect the high-end of the range of the total estimated charges expected to be incurred by the Company in connection with the 2025 restructuring plan.

(2) Facility-related costs for the three and six months ended September 30, 2025 includes an impairment charge of $15.9 million relating to the previously disclosed decision to exit the Company's distribution facility in Rialto, California.

Restructuring and related charges and recoveries require the Company to make certain judgments and estimates regarding the amount and timing as to when these charges or recoveries occur. The estimated liability could change subsequent to its recognition, requiring adjustments to the expense and the liability recorded. The restructuring reserve is recorded within current liabilities on the Condensed Consolidated Balance Sheets. On a quarterly basis, the Company conducts an evaluation of the related liabilities and expenses and revises its assumptions and estimates as appropriate, as new or updated information becomes available.


	Employee Related Costs		Facility Related Costs		Other Restructuring Related Costs
Balance as of March 31, 2025	$	3,935	$	712	$	10,698
Net additions (recoveries) charged to expense (1)	8,628		1,734		7,837
Cash payments	(5,078)		(2,089)		(15,461)
Foreign exchange and other	36		2		19
Balance as of September 30, 2025	$	7,521	$	359	$	3,093