Starbucks announced a new wave of layoffs affecting 300 non-store employees in the U.S. as part of CEO Brian Niccol's turnaround strategy. The move, which includes closing some regional support offices, will result in $400 million in restructuring charges. Despite the cuts, Starbucks reported a 7.1% increase in U.S. same-store sales in its second quarter, indicating that efforts to improve store efficiency and products are beginning to show positive results.