0000102729-26-000020 | 10-Q | XBRL Viewer

DERIVATIVE FINANCIAL INSTRUMENTS

(6) DERIVATIVE FINANCIAL INSTRUMENTS

The fair value of derivative instruments as of March 28, 2026 and December 27, 2025 was as follows:


		Condensed Consolidated	March 28,		December 27,
Derivatives designated as hedging instruments:		Balance Sheets location	2026		2025
Commodity contracts		Prepaid expenses and other current assets	$	6,466	$	1,590
Commodity contracts		Other accrued expenses		(4)		—
Cross-currency swap contracts		Prepaid expenses and other current assets		750		6
Cross-currency swap contracts		Other accrued expenses		(6,798)		(8,100)
			$	414	$	(6,504)

Gains (losses) on derivatives recognized in the Condensed Consolidated Statements of Earnings for the thirteen weeks ended March 28, 2026 and March 29, 2025 were as follows:


		Condensed Consolidated	Thirteen weeks ended
Derivatives designated		Statements of	March 28,			March 29,
as hedging instruments:		Earnings location	2026			2025
Commodity contracts		Product cost of sales	$	405		$	(1,236)
Interest rate hedge amortization		Interest expense		(16)			(16)
Cross-currency swap contracts		Interest expense		514			281
			$	903		$	(971)

Cash Flow Hedges

The Company enters into commodity forward, swap, and option contracts to hedge variability in cash flows related to future purchases. Gains (losses) realized upon settlement are recorded in “Product cost of sales” in the Condensed

Consolidated Statements of Earnings in the period in which the hedged items are consumed. As of March 28, 2026, the details of these contracts were as follows:


		Notional		Total
Commodity Type		Amount		Purchase Quantity	Maturity Dates
Hot-rolled coil steel		$	23,074	22,500 short tons	April 2026 to March 2027
Natural gas			580	135,000 MMBtu	April 2026 to March 2027
Ultra-low-sulfur diesel fuel			10,822	3,276,000 gallons	March 2026 to June 2027
Zinc			8,127	2,640 metric tons	March 2026 to December 2027

Net Investment Hedges

To manage foreign currency risk associated with its foreign currency investments and reduce interest expenses, the Company uses fixed-for-fixed cross-currency swaps (“CCS”). These swaps convert U.S. dollar-denominated principal and interest payments on a portion of its 5.00% senior unsecured notes due in 2044 into foreign-currency‑denominated payments. Interest payments are exchanged biannually on April 1 and October 1.

The Company designated the full notional amounts of its CCS as net investment hedges for certain subsidiaries under the spot method. Changes in fair value of the CCS attributable to spot exchange rates are recorded as cumulative foreign currency translation within accumulated other comprehensive loss, while net interest receipts reduce interest expense over the life of the CCS. Key terms as of March 28, 2026 were as follows:


		Notional			Swapped	Settlement
Currency		Amount		Termination Date	Interest Rate	Amount
Canadian dollar		$	40,000	October 1, 2028	4.0900%	C$	54,776
Chinese yuan		$	30,000	October 1, 2032	3.1125%	¥	215,640
Euro		$	80,000	April 1, 2029	3.4610%	€	74,509

The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.

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Schedule of Components of Inventories

INVENTORIES (Tables)

3 Months Ended

Mar. 28, 2026

INVENTORIES


	March 28,			December 27,
	2026			2025
Raw materials and purchased parts	$	322,130		$	253,594
Work in process		37,881			36,388
Finished and manufactured goods		227,704			276,414
Total inventories	$	587,715		$	566,396

STOCK-BASED COMPENSATION (Tables)

3 Months Ended

Mar. 28, 2026

STOCK-BASED COMPENSATION

Schedule of stock-based compensation expense


	Thirteen weeks ended
	March 28,			March 29,
	2026			2025
Stock-based compensation	$	5,532		$	7,211
Income tax benefits		1,383			1,803

DERIVATIVE FINANCIAL INSTRUMENTS - Cash flow hedges (Details) - Cash Flow Hedges - Commodity contracts - Long $ in Thousands	3 Months Ended
	Mar. 28, 2026 USD ($) T
Hot-rolled coil steel
DERIVATIVE FINANCIAL INSTRUMENTS
Notional Amount \| $	$ 23,074
Derivative, nonmonetary notional amount, mass \| T	22,500
Natural gas
DERIVATIVE FINANCIAL INSTRUMENTS
Notional Amount \| $	$ 580
Derivative, nonmonetary notional amount, mass \| T	135,000
Ultra-low-sulfur diesel fuel
DERIVATIVE FINANCIAL INSTRUMENTS
Notional Amount \| $	$ 10,822
Derivative, nonmonetary notional amount, mass \| T	3,276,000
Zinc
DERIVATIVE FINANCIAL INSTRUMENTS
Notional Amount \| $	$ 8,127
Derivative, nonmonetary notional amount, mass \| T	2,640

ACQUISITIONS - Acquisitions of Redeemable Noncontrolling Interests (Details) $ / shares in Units, R$ in Thousands, $ in Thousands	3 Months Ended			12 Months Ended
	Mar. 28, 2026 USD ($)	Dec. 27, 2025 USD ($) $ / shares	Sep. 27, 2025 USD ($)	Dec. 27, 2025 USD ($) $ / shares	Dec. 27, 2025 BRL (R$)
ACQUISITIONS
Mandatorily redeemable financial instrument		$ 8,922		$ 8,922
ConcealFab
ACQUISITIONS
Percentage acquired		40.00%		40.00%	40.00%
Consideration transferred		$ 81,822
Amount paid for repurchase of redeemable noncontrolling interests	$ 8,922	$ 72,900
Valmont Substations, LLC
ACQUISITIONS
Percentage acquired			30.00%
Consideration transferred			$ 14,624
Solbras Energia Solar do Brasil S.A.
ACQUISITIONS
Percentage acquired		45.00%		45.00%	45.00%
Redeemable amount		$ 14,246		$ 14,246	R$ 79,000
Retained earnings		$ 11,997		$ 11,997
Earnings per share, diluted \| $ / shares		$ 0.61		$ 0.6

GOODWILL AND OTHER INTANGIBLE ASSETS - Total Intangible Assets (Details) - USD ($) $ in Thousands	Mar. 28, 2026	Dec. 27, 2025
Intangible Assets, Gross (Excluding Goodwill) [Abstract]
Amortizing and non-amortizing intangible assets, Gross Carrying Amount	$ 303,991	$ 303,823
Intangible Assets, Accumulated Amortization	$ 184,228	$ 182,482

GOODWILL AND OTHER INTANGIBLE ASSETS - Carrying Amount of Goodwill (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 28, 2026	Dec. 27, 2025
Goodwill [Line Items]
Goodwill, Gross	$ 820,981	$ 805,205
Accumulated impairment losses	(234,251)	(234,251)
Carrying amount of goodwill
Balance at the beginning of the period	570,954
Acquisition	16,653
Foreign currency translation	(877)
Balance at the end of the period	586,730
Infrastructure
Goodwill [Line Items]
Goodwill, Gross	480,540	481,838
Accumulated impairment losses	(114,251)	(114,251)
Carrying amount of goodwill
Balance at the beginning of the period	367,587
Foreign currency translation	(1,298)
Balance at the end of the period	366,289
Agriculture
Goodwill [Line Items]
Goodwill, Gross	340,441	323,367
Accumulated impairment losses	(120,000)	$ (120,000)
Carrying amount of goodwill
Balance at the beginning of the period	203,367
Acquisition	16,653
Foreign currency translation	421
Balance at the end of the period	$ 220,441

Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

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INVENTORIES (Details) - USD ($) $ in Thousands	Mar. 28, 2026	Dec. 27, 2025
INVENTORIES
Raw materials and purchased parts	$ 322,130	$ 253,594
Work in process	37,881	36,388
Finished and manufactured goods	227,704	276,414
Total inventories	587,715	566,396
Inventory reserves	$ 66,908	$ 68,001

REVENUE RECOGNITION

3 Months Ended

Mar. 28, 2026

REVENUE RECOGNITION

REVENUE RECOGNITION

(2) REVENUE RECOGNITION

Contract Assets and Liabilities

Contract assets are recognized as revenue is earned over time and are reduced when the customer is invoiced. As of March 28, 2026 and December 27, 2025, the Company’s contract assets totaled $250,411 and $266,922, respectively, and were recorded as “Contract assets” in the Condensed Consolidated Balance Sheets.

Certain customers are invoiced through advance or progress billings. When the progress toward performance obligations is less than the amount billed to the customer, the excess is recorded as a contract liability. As of March 28, 2026, total contract liabilities were $77,441, with $77,112 recorded as “Contract liabilities” and $329 as “Other non-current

liabilities” in the Condensed Consolidated Balance Sheets. As of December 27, 2025, total contract liabilities were $52,475, with $52,013 recorded as “Contract liabilities” and $462 as “Other non-current liabilities” in the Condensed Consolidated Balance Sheets.

During the thirteen weeks ended March 28, 2026 and March 29, 2025, the Company recognized $34,920 and $24,383 in revenue, respectively, from amounts included in contract liabilities as of December 27, 2025 and December 28, 2024, reflecting advance payments applied to performance obligations completed during the respective periods.

As of March 28, 2026, the Company had $329 in remaining performance obligations on contracts with an original expected duration of one year or more, which are expected to be fulfilled within the next 12 to 24 months.

Disaggregated Revenue

A breakdown of revenue recognized over time and at a point in time by segment for the thirteen weeks ended March 28, 2026 and March 29, 2025 is as follows:


		Thirteen weeks ended March 28, 2026
		Point in Time		Over Time		Total
Infrastructure		$	381,711	$	421,469	$	803,180
Agriculture			217,555		8,462		226,017
Total net sales		$	599,266	$	429,931	$	1,029,197


	Thirteen weeks ended March 29, 2025
	Point in Time		Over Time		Total
Infrastructure	$	366,143	$	337,348	$	703,491
Agriculture		258,703		7,120		265,823
Total net sales	$	624,846	$	344,468	$	969,314

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

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BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION

BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION (Tables)

3 Months Ended

Mar. 28, 2026

Schedule of Segment Reporting Information of Sales and Operating Income


		Thirteen weeks ended March 28, 2026
		Infrastructure			Agriculture			Consolidated
Sales		$	805,921		$	226,996		$	1,032,917
Intersegment sales			(2,741)			(979)			(3,720)
Net sales			803,180			226,017			1,029,197
Cost of sales			558,990			153,329			712,319
Gross profit			244,190			72,688			316,878
Selling, general, and administrative expenses (a)			101,167			39,185			140,352
Segment operating income		$	143,023		$	33,503			176,526
Unallocated corporate expenses									20,900
Total operating income								$	155,626


		Thirteen weeks ended March 29, 2025
		Infrastructure			Agriculture			Consolidated
Sales		$	706,221		$	267,271		$	973,492
Intersegment sales			(2,730)			(1,448)			(4,178)
Net sales			703,491			265,823			969,314
Cost of sales			490,616			187,596			678,212
Gross profit			212,875			78,227			291,102
Selling, general, and administrative expenses (a)			95,663			41,990			137,653
Segment operating income		$	117,212		$	36,237			153,449
Unallocated corporate expenses									25,135
Total operating income								$	128,314

(a)

Selling, general, and administrative expenses for each reportable segment includes compensation, certain allocated overhead expenses including information technology and enterprise resource planning, commissions, incentives, depreciation and amortization expense, research and development, and professional services fees.


		Thirteen weeks ended March 28, 2026
		Infrastructure			Agriculture		Intersegment			Consolidated
Geographical market:
North America		$	667,528		$	139,593	$	(3,720)		$	803,401
International			138,393			87,403		—			225,796
Total sales		$	805,921		$	226,996	$	(3,720)		$	1,029,197

Product line:
North America Utility		$	424,184		$	—	$	—		$	424,184
North America Lighting and Transportation			118,652			—		—			118,652
North America Coatings			63,134			—		(2,741)			60,393
North America Telecommunications			61,504			—		—			61,504
International Infrastructure and Solar			138,447			—		—			138,447
Agriculture			—			226,996		(979)			226,017
Total sales		$	805,921		$	226,996	$	(3,720)		$	1,029,197


		Thirteen weeks ended March 29, 2025
		Infrastructure			Agriculture			Intersegment			Consolidated
Geographical market:
North America		$	577,197		$	137,476		$	(4,112)		$	710,561
International			129,024			129,795			(66)			258,753
Total sales		$	706,221		$	267,271		$	(4,178)		$	969,314

Product line:
North America Utility		$	332,836		$	—		$	—		$	332,836
North America Lighting and Transportation			124,123			—			—			124,123
North America Coatings			55,708			—			(2,664)			53,044
North America Telecommunications			63,988			—			—			63,988
International Infrastructure and Solar			129,566			—			(66)			129,500
Agriculture			—			267,271			(1,448)			265,823
Total sales		$	706,221		$	267,271		$	(4,178)		$	969,314


		March 28,			December 27,
		2026			2025
ASSETS:
Infrastructure		$	2,336,164		$	2,312,500
Agriculture			823,890			768,715
Total segment assets			3,160,054			3,081,215
Unallocated corporate assets			275,111			288,114
Total assets		$	3,435,165		$	3,369,329


	Thirteen weeks ended
	March 28,			March 29,
	2026			2025
CAPITAL EXPENDITURES:
Infrastructure	$	30,806		$	25,932
Agriculture		2,622			2,232
Total segment capital expenditures		33,428			28,164
Unallocated corporate capital expenditures		1,140			2,155
Total capital expenditures	$	34,568		$	30,319


	Thirteen weeks ended
	March 28,			March 29,
	2026			2025
DEPRECIATION AND AMORTIZATION:
Infrastructure	$	17,635		$	15,582
Agriculture		3,466			3,811
Total segment depreciation and amortization expense		21,101			19,393
Unallocated corporate depreciation and amortization expense		1,506			2,125
Total depreciation and amortization expense	$	22,607		$	21,518

DERIVATIVE FINANCIAL INSTRUMENTS - Fair Value of Derivatives (Details) - USD ($) $ in Thousands	Mar. 28, 2026	Dec. 27, 2025
Fair Value of Derivatives
Derivative assets (liabilities), at fair value, net	$ 414	$ (6,504)
Commodity contracts \| Prepaid expenses and other current assets
Fair Value of Derivatives
Derivative assets (liabilities), at fair value, net	6,466	1,590
Commodity contracts \| Other accrued expenses
Fair Value of Derivatives
Derivative assets (liabilities), at fair value, net	(4)	0
Cross-currency swap contracts \| Prepaid expenses and other current assets
Fair Value of Derivatives
Derivative assets (liabilities), at fair value, net	750	6
Cross-currency swap contracts \| Other accrued expenses
Fair Value of Derivatives
Derivative assets (liabilities), at fair value, net	$ (6,798)	$ (8,100)

FAIR VALUE MEASUREMENTS (Details) - USD ($) $ in Thousands	Mar. 28, 2026	Dec. 27, 2025
FAIR VALUE MEASUREMENTS
Derivative financial instruments, net	$ 414	$ (6,504)
Carrying Value
FAIR VALUE MEASUREMENTS
Deferred compensation investments	27,238	29,631
Derivative financial instruments, net	414	(6,504)
Cash and cash equivalents-mutual funds	3,223	3,752
Estimated fair value \| Level 1
FAIR VALUE MEASUREMENTS
Deferred compensation investments	27,238	29,631
Cash and cash equivalents-mutual funds	3,223	3,752
Estimated fair value \| Level 2
FAIR VALUE MEASUREMENTS
Derivative financial instruments, net	$ 414	$ (6,504)

NET EARNINGS PER SHARE (Tables)

3 Months Ended

Mar. 28, 2026

NET EARNINGS PER SHARE

Schedule of reconciliation of compute both basic and diluted earnings per share


	Thirteen weeks ended
	March 28,			March 29,
	2026			2025
Net earnings attributable to Valmont Industries, Inc.	$	108,033		$	87,261
Weighted average shares outstanding (in thousands):
Basic		19,475			20,047
Dilutive effect of various stock awards		141			149
Diluted		19,616			20,196
Net earnings attributable to Valmont Industries, Inc. per share:
Basic	$	5.55		$	4.35
Dilutive effect of various stock awards		(0.04)			(0.03)
Diluted	$	5.51		$	4.32

REVENUE RECOGNITION (Tables)

3 Months Ended

Mar. 28, 2026

REVENUE RECOGNITION

Schedule of breakdown of revenue recognized over time and at a point in time by segment


		Thirteen weeks ended March 28, 2026
		Point in Time		Over Time		Total
Infrastructure		$	381,711	$	421,469	$	803,180
Agriculture			217,555		8,462		226,017
Total net sales		$	599,266	$	429,931	$	1,029,197


	Thirteen weeks ended March 29, 2025
	Point in Time		Over Time		Total
Infrastructure	$	366,143	$	337,348	$	703,491
Agriculture		258,703		7,120		265,823
Total net sales	$	624,846	$	344,468	$	969,314

GOODWILL AND OTHER INTANGIBLE ASSETS - Non-Amortized Intangible Assets (Details) - USD ($) $ in Thousands	Mar. 28, 2026	Dec. 27, 2025
Trade names
Non-amortized intangible assets
Non-amortizing intangible assets	$ 54,918	$ 55,412

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Details) - USD ($) $ in Thousands	Mar. 28, 2026	Dec. 27, 2025
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)
Foreign currency translation adjustments	$ (247,333)	$ (248,741)
Hedging activities	20,347	15,405
Defined benefit pension plan	(56,703)	(57,179)
Accumulated other comprehensive loss	$ (283,689)	$ (290,515)

Amount, after tax, of accumulated increase (decrease) in equity from transaction and other event and circumstance from nonowner source.

+ References + Details

STOCK-BASED COMPENSATION

3 Months Ended

Mar. 28, 2026

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION

(9) STOCK-BASED COMPENSATION

For the thirteen weeks ended March 28, 2026 and March 29, 2025, stock-based compensation expense (included in “Selling, general, and administrative expenses” in the Condensed Consolidated Statements of Earnings) and associated income tax benefits were as follows:


	Thirteen weeks ended
	March 28,			March 29,
	2026			2025
Stock-based compensation	$	5,532		$	7,211
Income tax benefits		1,383			1,803

For the thirteen weeks ended March 28, 2026, the Company granted 4,395 restricted stock units at a weighted average grant date price of $424.89 per share unit and 20,406 performance stock units at a weighted average grant date price of $448.57 per share unit.

DERIVATIVE FINANCIAL INSTRUMENTS - Schedule of Notional Amounts Outstanding (Details) - 3 months ended Mar. 28, 2026 - Net Investment Hedges - Cross-currency swap contracts € in Thousands, ¥ in Thousands, $ in Thousands, $ in Thousands	CAD ($)	CNY (¥)	EUR (€)	USD ($)
Canadian dollar
DERIVATIVE FINANCIAL INSTRUMENTS
Notional Amount				$ 40,000
Swapped Interest Rate				4.09%
Settlement Amount	$ 54,776
Chinese yuan
DERIVATIVE FINANCIAL INSTRUMENTS
Notional Amount				$ 30,000
Swapped Interest Rate				3.1125%
Settlement Amount \| ¥		¥ 215,640
Euro
DERIVATIVE FINANCIAL INSTRUMENTS
Notional Amount				$ 80,000
Swapped Interest Rate				3.461%
Settlement Amount \| €			€ 74,509

BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION - Summary by Business Segment (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 28, 2026	Mar. 29, 2025	Dec. 27, 2025
BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION
Number of reportable segments not disclosed flag	true
Net sales	$ 1,029,197	$ 969,314
Cost of sales	712,319	678,212
Gross profit	316,878	291,102
Selling, general, and administrative expenses	161,252	162,788
Total operating income	155,626	128,314
Total assets	3,435,165		$ 3,369,329
Total capital expenditures	34,568	30,319
Total depreciation and amortization expense	22,607	21,518
North America Utility
BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION
Net sales	424,184	332,836
North America Lighting and Transportation
BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION
Net sales	118,652	124,123
North America Coatings
BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION
Net sales	60,393	53,044
North America Telecommunications
BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION
Net sales	61,504	63,988
International Infrastructure and Solar
BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION
Net sales	138,447	129,500
Agriculture
BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION
Net sales	226,017	265,823
North America
BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION
Net sales	803,401	710,561
International
BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION
Net sales	225,796	258,753
Infrastructure
BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION
Net sales	803,180	703,491
Agriculture
BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION
Net sales	226,017	265,823
Operating segment
BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION
Net sales	1,032,917	973,492
Cost of sales	712,319	678,212
Gross profit	316,878	291,102
Selling, general, and administrative expenses	140,352	137,653
Total operating income	176,526	153,449
Total assets	3,160,054		3,081,215
Total capital expenditures	33,428	28,164
Total depreciation and amortization expense	21,101	19,393
Operating segment \| Infrastructure
BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION
Net sales	805,921	706,221
Cost of sales	558,990	490,616
Gross profit	244,190	212,875
Selling, general, and administrative expenses	101,167	95,663
Total operating income	143,023	117,212
Total assets	2,336,164		2,312,500
Total capital expenditures	30,806	25,932
Total depreciation and amortization expense	17,635	15,582
Operating segment \| Infrastructure \| North America Utility
BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION
Net sales	424,184	332,836
Operating segment \| Infrastructure \| North America Lighting and Transportation
BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION
Net sales	118,652	124,123
Operating segment \| Infrastructure \| North America Coatings
BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION
Net sales	63,134	55,708
Operating segment \| Infrastructure \| North America Telecommunications
BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION
Net sales	61,504	63,988
Operating segment \| Infrastructure \| International Infrastructure and Solar
BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION
Net sales	138,447	129,566
Operating segment \| Infrastructure \| North America
BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION
Net sales	667,528	577,197
Operating segment \| Infrastructure \| International
BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION
Net sales	138,393	129,024
Operating segment \| Agriculture
BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION
Net sales	226,996	267,271
Cost of sales	153,329	187,596
Gross profit	72,688	78,227
Selling, general, and administrative expenses	39,185	41,990
Total operating income	33,503	36,237
Total assets	823,890		768,715
Total capital expenditures	2,622	2,232
Total depreciation and amortization expense	3,466	3,811
Operating segment \| Agriculture \| Agriculture
BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION
Net sales	226,996	267,271
Operating segment \| Agriculture \| North America
BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION
Net sales	139,593	137,476
Operating segment \| Agriculture \| International
BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION
Net sales	87,403	129,795
Unallocated corporate segment
BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION
Selling, general, and administrative expenses	20,900	25,135
Total assets	275,111		$ 288,114
Total capital expenditures	1,140	2,155
Total depreciation and amortization expense	1,506	2,125
Intersegment
BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION
Net sales	(3,720)	(4,178)
Intersegment \| North America Coatings
BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION
Net sales	(2,741)	(2,664)
Intersegment \| International Infrastructure and Solar
BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION
Net sales		(66)
Intersegment \| Agriculture
BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION
Net sales	(979)	(1,448)
Intersegment \| North America
BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION
Net sales	(3,720)	(4,112)
Intersegment \| International
BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION
Net sales		(66)
Intersegment \| Infrastructure
BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION
Net sales	(2,741)	(2,730)
Intersegment \| Agriculture
BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION
Net sales	$ (979)	$ (1,448)

SUPPLIER FINANCE PROGRAM (Details) - USD ($) $ in Thousands	Mar. 28, 2026	Dec. 27, 2025
SUPPLIER FINANCE PROGRAM
Outstanding payment obligations	$ 56,351	$ 56,324

NET EARNINGS PER SHARE

3 Months Ended

Mar. 28, 2026

NET EARNINGS PER SHARE

NET EARNINGS PER SHARE

(8) NET EARNINGS PER SHARE

The table below provides a reconciliation between the net earnings attributable to Valmont Industries, Inc. and the weighted average share amounts used to compute both basic and diluted earnings per share:


	Thirteen weeks ended
	March 28,			March 29,
	2026			2025
Net earnings attributable to Valmont Industries, Inc.	$	108,033		$	87,261
Weighted average shares outstanding (in thousands):
Basic		19,475			20,047
Dilutive effect of various stock awards		141			149
Diluted		19,616			20,196
Net earnings attributable to Valmont Industries, Inc. per share:
Basic	$	5.55		$	4.35
Dilutive effect of various stock awards		(0.04)			(0.03)
Diluted	$	5.51		$	4.32

As of March 28, 2026 , there were no outstanding stock options with exercise prices in excess of the average market price of common stock during the first quarter of fiscal 2026. As of March 29, 2025, there were 41,326 such options. These options were anti-dilutive and, accordingly, were excluded from the computation of diluted earnings per share.

Document And Entity Information - shares	3 Months Ended
Document And Entity Information - shares	Mar. 28, 2026	Apr. 24, 2026
Document And Entity Information
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 28, 2026
Current Fiscal Year End Date	--12-26
Document Transition Report	false
Entity File Number	001-31429
Entity Registrant Name	Valmont Industries, Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	47-0351813
Entity Address, Address Line One	15000 Valmont Plaza,
Entity Address, City or Town	Omaha,
Entity Address, State or Province	NE
Entity Address, Postal Zip Code	68154
City Area Code	402
Local Phone Number	963-1000
Title of 12(b) Security	Common Stock, $1.00 par value
Trading Symbol	VMI
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Smaller Reporting Company	false
Emerging Growth Company	false
Shell Company	false
Entity Common Stock, Shares Outstanding		19,413,651
Entity Central Index Key	0000102729
Amendment Flag	false
Document Fiscal Year Focus	2026
Document Fiscal Period Focus	Q1

STOCK-BASED COMPENSATION (Details)	3 Months Ended
STOCK-BASED COMPENSATION (Details)	Mar. 28, 2026 $ / shares shares
Restricted Stock Units
Stock Based Compensation
Shares granted \| shares	4,395
Weighted average grant date price \| $ / shares	$ 424.89
Performance Stock Units
Stock Based Compensation
Shares granted \| shares	20,406
Weighted average grant date price \| $ / shares	$ 448.57

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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SHARE REPURCHASES

3 Months Ended

Mar. 28, 2026

SHARE REPURCHASES

SHARE REPURCHASES

(11) SHARE REPURCHASES

The Company maintains a share repurchase program with a total authorization of $2,100,000. During the thirteen weeks ended March 28, 2026, the Company repurchased 131,197 shares for $56,554. As of March 28, 2026, the Company had repurchased 8,974,477 shares for approximately $1,589,449 since the program's inception and had approximately $510,551 of remaining capacity under the program.

SHARE REPURCHASES (Details) - USD ($) $ in Thousands	3 Months Ended	143 Months Ended
SHARE REPURCHASES (Details) - USD ($) $ in Thousands	Mar. 28, 2026	Mar. 28, 2026	Dec. 27, 2025
SHARE REPURCHASES
Authorized amount	$ 2,100,000	$ 2,100,000
Repurchases of common stock shares acquired (in shares)	131,197	8,974,477
Repurchases of common stock	$ 57,029	$ 1,589,449
Shares repurchased	56,554
Value of shares repurchased since inception	1,308,953	1,308,953	$ 1,260,833
Directors increased the amount remaining under the program	$ 510,551	$ 510,551

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Mar. 28, 2026
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation	Basis of Presentation The accompanying unaudited Condensed Consolidated Financial Statements include the accounts of Valmont Industries, Inc. and its controlled subsidiaries (collectively, “Valmont” or the “Company”). Investments in affiliates and joint ventures over which the Company exercises significant influence but does not control are accounted for using the equity method of accounting. All intercompany accounts and transactions have been eliminated in consolidation. The unaudited Condensed Consolidated Financial Statements have been prepared in accordance with United States generally accepted accounting principles (“U.S. GAAP”) for interim financial information. Accordingly, they do not include all of the information and footnote disclosures required by U.S. GAAP for complete annual financial statements. In the opinion of management, the unaudited Condensed Consolidated Financial Statements reflect all adjustments, consisting only of normal recurring adjustments, considered necessary for a fair presentation of the Company’s financial position, results of operations, and cash flows for the interim periods presented. The results of operations for any interim period are not necessarily indicative of the results to be expected for the full fiscal year or for any other period. These Condensed Consolidated Financial Statements should be read in conjunction with the Consolidated Financial Statements and accompanying notes included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 27, 2025. There have been no material changes to the Company’s significant accounting policies from those disclosed in Note 1 to the Consolidated Financial Statements included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 27, 2025.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In November 2024, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. This update aims to enhance expense disclosures by providing more detailed information on the types of expenses within commonly presented categories. The guidance is effective on both a prospective and retrospective basis for the fiscal year ending December 25, 2027, with early adoption permitted. The Company does not expect any impact on its results of operations, as the changes primarily relate to enhanced disclosures. In September 2025, the FASB issued ASU No. 2025-06, Intangibles—Goodwill and Other— Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software. This update amends certain aspects of the accounting for and disclosure of software costs. The guidance will be adopted prospectively for the Form 10-K for the fiscal year ending December 30, 2028, with early adoption permitted. The Company is currently evaluating the impact of this standard on the Consolidated Financial Statements and related disclosures.

DERIVATIVE FINANCIAL INSTRUMENTS - Gain (Losses) on Derivatives (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 28, 2026	Mar. 29, 2025
Gains (losses) on Derivatives
Derivative, gain (losses) on derivative, net	$ 903	$ (971)
Commodity contracts
Gains (losses) on Derivatives
Derivative, gain (losses) on derivative, net	$ 405	$ (1,236)
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Cost of Goods and Services Sold	Cost of Goods and Services Sold
Interest rate hedge amortization
Gains (losses) on Derivatives
Derivative, gain (losses) on derivative, net	$ (16)	$ (16)
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Interest Expense, Nonoperating	Interest Expense, Nonoperating
Cross-currency swap contracts
Gains (losses) on Derivatives
Derivative, gain (losses) on derivative, net	$ 514	$ 281
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Interest Expense, Nonoperating	Interest Expense, Nonoperating

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

DERIVATIVE FINANCIAL INSTRUMENTS - Narrative (Details)	Mar. 28, 2026
Senior Unsecured Notes 5.00% Due 2044 \| Senior Notes
DERIVATIVE FINANCIAL INSTRUMENTS
Stated rate	5.00%

SUPPLIER FINANCE PROGRAM

3 Months Ended

Mar. 28, 2026

SUPPLIER FINANCE PROGRAM

SUPPLIER FINANCE PROGRAM

(12) SUPPLIER FINANCE PROGRAM

As of March 28, 2026 and December 27, 2025, outstanding payment obligations under the Company’s supplier finance program, included in “Accounts payable” in the Condensed Consolidated Balance Sheets, were $56,351 and $56,324, respectively.

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

3 Months Ended

Mar. 28, 2026

Schedule of accumulated other comprehensive income (loss)


	March 28,			December 27,
	2026			2025
Foreign currency translation adjustments	$	(247,333)		$	(248,741)
Hedging activities		20,347			15,405
Defined benefit pension plan		(56,703)			(57,179)
Accumulated other comprehensive loss	$	(283,689)		$	(290,515)

INVENTORIES

3 Months Ended

Mar. 28, 2026

INVENTORIES

INVENTORIES

(4) INVENTORIES

Inventories are valued at the lower of cost or net realizable value. Cost is determined using either the first-in, first-out method or the weighted average cost method, depending on inventory management practices at each location. As of March 28, 2026 and December 27, 2025, inventories, net of reserves, consisted of the following:


	March 28,			December 27,
	2026			2025
Raw materials and purchased parts	$	322,130		$	253,594
Work in process		37,881			36,388
Finished and manufactured goods		227,704			276,414
Total inventories	$	587,715		$	566,396

As of March 28, 2026 and December 27, 2025, the Company’s inventory reserves were $66,908 and $68,001, respectively.

CONTINGENCIES (Details) R$ in Thousands, $ in Thousands		3 Months Ended
CONTINGENCIES (Details) R$ in Thousands, $ in Thousands	Apr. 02, 2026	Mar. 28, 2026 USD ($) item	Mar. 28, 2026 BRL (R$) item	Dec. 27, 2025 USD ($)
Subsequent Event [Member]
CONTINGENCIES
Section 232 preferential rate	10.00%
Minimum percentage of content subject to higher tariff rates	95.00%
Maximum tariff rate on full value	50.00%
Expected tariff rate	10.00%
Brazilian case
CONTINGENCIES
Litigation settlement amount		$ 20,036	R$ 105,000
Accrued amount \| $		$ 24,104		$ 24,165
U.S. Customs and Border Protection Inquiry
CONTINGENCIES
Number of CBP inquiries		2	2
Number of CBP inquiries not responded		1	1

CONDENSED CONSOLIDATED STATEMENTS OF EARNINGS (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 28, 2026	Mar. 29, 2025
Net sales	$ 1,029,197	$ 969,314
Total cost of sales	712,319	678,212
Gross profit	316,878	291,102
Selling, general, and administrative expenses	161,252	162,788
Operating income	155,626	128,314
Other income (expenses):
Interest expense	(9,411)	(10,115)
Interest income	1,377	3,394
Loss on deferred compensation investments	(1,558)	(841)
Other, net	(895)	(2,730)
Total other expenses	(10,487)	(10,292)
Earnings before income taxes and equity method investment loss	145,139	118,022
Income tax expense:
Current	21,448	20,360
Deferred	15,667	10,439
Total income tax expense	37,115	30,799
Earnings before equity method investment loss	108,024	87,223
Equity method investment loss		(560)
Net earnings	108,024	86,663
Loss attributable to redeemable noncontrolling interests	9	598
Net earnings attributable to Valmont Industries, Inc.	$ 108,033	$ 87,261
Net earnings attributable to Valmont Industries, Inc. per share:
Basic (in dollars per share)	$ 5.55	$ 4.35
Diluted (in dollars per share)	$ 5.51	$ 4.32
Product sales
Net sales	$ 921,732	$ 874,489
Total cost of sales	655,519	621,043
Service sales
Net sales	107,465	94,825
Total cost of sales	$ 56,800	$ 57,169

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Mar. 28, 2026	Dec. 27, 2025
Current assets:
Cash and cash equivalents	$ 160,189	$ 187,140
Receivables, less allowance of $56,399 and $54,991, respectively	652,749	590,127
Inventories	587,715	566,396
Contract assets	250,411	266,922
Income taxes receivable	25,461	38,365
Prepaid expenses and other current assets	95,470	70,698
Total current assets	1,771,995	1,719,648
Property, plant, and equipment, at cost	1,639,712	1,640,608
Less accumulated depreciation	(953,760)	(966,745)
Property, plant, and equipment, net	685,952	673,863
Goodwill	586,730	570,954
Other intangible assets, net	119,763	121,341
Defined benefit pension asset	39,430	39,666
Operating lease right-of-use assets	141,827	139,857
Deferred compensation investments	27,238	29,631
Non-current deferred tax asset	46,858	57,751
Other non-current assets	15,372	16,618
Total assets	3,435,165	3,369,329
Current liabilities:
Current installments of long-term debt		513
Mandatorily redeemable financial instrument		8,922
Accounts payable	374,208	359,539
Accrued employee compensation and benefits	93,717	128,155
Contract liabilities	77,112	52,013
Other accrued expenses	172,592	156,596
Income taxes payable	13,283	12,604
Dividends payable	14,948	13,278
Total current liabilities	745,860	731,620
Deferred income taxes	12,181	5,316
Long-term debt, excluding current installments	790,292	795,150
Operating lease liabilities	131,008	130,007
Deferred compensation liabilities	27,238	29,631
Other non-current liabilities	40,003	35,320
Total liabilities	1,746,582	1,727,044
Redeemable noncontrolling interests	9,301	9,498
Shareholders' equity:
Common stock of $1 par value, authorized 75,000,000 shares; issued 27,900,000 shares	27,900	27,900
Retained earnings	3,244,024	3,156,235
Accumulated other comprehensive loss	(283,689)	(290,515)
Treasury stock	(1,308,953)	(1,260,833)
Total shareholders' equity	1,679,282	1,632,787
Total liabilities, redeemable noncontrolling interests, and shareholders' equity	$ 3,435,165	$ 3,369,329

FAIR VALUE MEASUREMENTS

3 Months Ended

Mar. 28, 2026

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS

(7) FAIR VALUE MEASUREMENTS

The following tables present the carrying values and fair value measurements of the Company’s financial assets and liabilities measured at fair value on a recurring basis as of March 28, 2026 and December 27, 2025:


	Carrying Value		Fair Value Measurement Using:
	March 28, 2026		Level 1		Level 2		Level 3
Deferred compensation investments	$	27,238	$	27,238	$	—	$	—
Derivative financial instruments, net		414		—		414		—
Cash and cash equivalents—mutual funds		3,223		3,223		—		—


	Carrying Value		Fair Value Measurement Using:
	December 27, 2025		Level 1		Level 2		Level 3
Deferred compensation investments	$	29,631	$	29,631	$	—	$	—
Derivative financial instruments, net		(6,504)		—		(6,504)		—
Cash and cash equivalents—mutual funds		3,752		3,752		—		—

The fair value redemption amounts of certain redeemable noncontrolling interests are measured on a recurring basis utilizing Level 3 inputs, including estimates of future revenue, operating margins, growth rates, and discount rates. Goodwill and other intangible assets are measured at fair value on a non-recurring basis using Level 3 inputs. Unless otherwise specified, the Company believes the carrying values of financial instruments approximate their fair values.

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

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GOODWILL AND OTHER INTANGIBLE ASSETS

GOODWILL AND OTHER INTANGIBLE ASSETS

3 Months Ended

Mar. 28, 2026

GOODWILL AND OTHER INTANGIBLE ASSETS

(5) GOODWILL AND OTHER INTANGIBLE ASSETS

Goodwill

As of March 28, 2026 and December 27, 2025, the carrying amounts of goodwill by segment were as follows:


		Infrastructure			Agriculture			Total
Gross balance as of December 27, 2025		$	481,838		$	323,367		$	805,205
Accumulated impairment losses			(114,251)			(120,000)			(234,251)
Balance as of December 27, 2025			367,587			203,367			570,954
Acquisition			—			16,653			16,653
Foreign currency translation			(1,298)			421			(877)
Balance as of March 28, 2026		$	366,289		$	220,441		$	586,730


	Infrastructure			Agriculture			Total
Gross balance as of March 28, 2026	$	480,540		$	340,441		$	820,981
Accumulated impairment losses		(114,251)			(120,000)			(234,251)
Balance as of March 28, 2026	$	366,289		$	220,441		$	586,730

Other Intangible Assets

As of March 28, 2026 and December 27, 2025, the components of other intangible assets were as follows:


	March 28, 2026				December 27, 2025
	Gross				Gross
	Carrying		Accumulated		Carrying		Accumulated
	Amount		Amortization		Amount		Amortization
Amortizing intangible assets:
Customer relationships	$	219,244	$	167,088	$	219,631	$	165,514
Patents and proprietary technology		29,217		16,528		28,166		16,374
Other		612		612		614		594
Non-amortizing intangible assets:
Trade names		54,918		—		55,412		—
	$	303,991	$	184,228	$	303,823	$	182,482

The weighted-average remaining useful life of amortizing intangible assets is approximately eight years. Amortization expenses for the thirteen weeks ended March 28, 2026 and March 29, 2025 were $2,699 and $2,858, respectively. Amortization expense is expected to average $8,330 annually over the next five fiscal years, based on amortizing intangible assets reported as of March 28, 2026.

BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION

3 Months Ended

Mar. 28, 2026

BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION

BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION

(14) BUSINESS SEGMENTS AND RELATED REVENUE INFORMATION

The Company’s chief operating decision maker (“CODM”) is the President and Chief Executive Officer. The CODM uses operating income as the profit measure to evaluate segment performance and allocate resources across segments. The CODM also uses operating income as an input to the overall compensation measures under the Company’s incentive compensation plans. Segment selling, general, and administrative expenses include certain corporate expense allocations, typically based on employee headcounts and sales volumes. For segment reporting purposes, the Company excludes unallocated corporate general and administrative expenses, interest expenses, non-operating income and deductions, and income taxes from operating income.

The reportable segments are as follows:

Infrastructure: This segment consists of the manufacture and distribution of products and solutions to serve the infrastructure markets of utility, lighting, transportation, and telecommunications, along with coatings services to protect metal products.

Agriculture: This segment consists of the manufacture of center pivot and linear irrigation equipment components for agricultural markets, including aftermarket parts and tubular products, and advanced technology solutions for precision agriculture.

Summary by Business Segment


		Thirteen weeks ended March 28, 2026
		Infrastructure			Agriculture			Consolidated
Sales		$	805,921		$	226,996		$	1,032,917
Intersegment sales			(2,741)			(979)			(3,720)
Net sales			803,180			226,017			1,029,197
Cost of sales			558,990			153,329			712,319
Gross profit			244,190			72,688			316,878
Selling, general, and administrative expenses (a)			101,167			39,185			140,352
Segment operating income		$	143,023		$	33,503			176,526
Unallocated corporate expenses									20,900
Total operating income								$	155,626


		Thirteen weeks ended March 29, 2025
		Infrastructure			Agriculture			Consolidated
Sales		$	706,221		$	267,271		$	973,492
Intersegment sales			(2,730)			(1,448)			(4,178)
Net sales			703,491			265,823			969,314
Cost of sales			490,616			187,596			678,212
Gross profit			212,875			78,227			291,102
Selling, general, and administrative expenses (a)			95,663			41,990			137,653
Segment operating income		$	117,212		$	36,237			153,449
Unallocated corporate expenses									25,135
Total operating income								$	128,314

(a)

In the first quarter of fiscal 2026, the Company revised its product line presentation to better reflect how the business is currently managed. Within the Infrastructure segment, product lines are now presented as North America Utility, North America Lighting and Transportation, North America Coatings, North America Telecommunications, and International Infrastructure and Solar, replacing the previous presentation of Utility, Lighting and Transportation, Coatings, Telecommunications, and Solar. Within the Agriculture segment, product lines are now presented as Agriculture, replacing the previous presentation of Irrigation Equipment and Parts and Technology Products and Services. The prior period product line amounts have been recast to conform to the current period presentation.


		Thirteen weeks ended March 28, 2026
		Infrastructure			Agriculture		Intersegment			Consolidated
Geographical market:
North America		$	667,528		$	139,593	$	(3,720)		$	803,401
International			138,393			87,403		—			225,796
Total sales		$	805,921		$	226,996	$	(3,720)		$	1,029,197

Product line:
North America Utility		$	424,184		$	—	$	—		$	424,184
North America Lighting and Transportation			118,652			—		—			118,652
North America Coatings			63,134			—		(2,741)			60,393
North America Telecommunications			61,504			—		—			61,504
International Infrastructure and Solar			138,447			—		—			138,447
Agriculture			—			226,996		(979)			226,017
Total sales		$	805,921		$	226,996	$	(3,720)		$	1,029,197


		Thirteen weeks ended March 29, 2025
		Infrastructure			Agriculture			Intersegment			Consolidated
Geographical market:
North America		$	577,197		$	137,476		$	(4,112)		$	710,561
International			129,024			129,795			(66)			258,753
Total sales		$	706,221		$	267,271		$	(4,178)		$	969,314

Product line:
North America Utility		$	332,836		$	—		$	—		$	332,836
North America Lighting and Transportation			124,123			—			—			124,123
North America Coatings			55,708			—			(2,664)			53,044
North America Telecommunications			63,988			—			—			63,988
International Infrastructure and Solar			129,566			—			(66)			129,500
Agriculture			—			267,271			(1,448)			265,823
Total sales		$	706,221		$	267,271		$	(4,178)		$	969,314


		March 28,			December 27,
		2026			2025
ASSETS:
Infrastructure		$	2,336,164		$	2,312,500
Agriculture			823,890			768,715
Total segment assets			3,160,054			3,081,215
Unallocated corporate assets			275,111			288,114
Total assets		$	3,435,165		$	3,369,329


	Thirteen weeks ended
	March 28,			March 29,
	2026			2025
CAPITAL EXPENDITURES:
Infrastructure	$	30,806		$	25,932
Agriculture		2,622			2,232
Total segment capital expenditures		33,428			28,164
Unallocated corporate capital expenditures		1,140			2,155
Total capital expenditures	$	34,568		$	30,319


	Thirteen weeks ended
	March 28,			March 29,
	2026			2025
DEPRECIATION AND AMORTIZATION:
Infrastructure	$	17,635		$	15,582
Agriculture		3,466			3,811
Total segment depreciation and amortization expense		21,101			19,393
Unallocated corporate depreciation and amortization expense		1,506			2,125
Total depreciation and amortization expense	$	22,607		$	21,518

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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GOODWILL AND OTHER INTANGIBLE ASSETS - Amortizing Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 28, 2026	Mar. 29, 2025	Dec. 27, 2025
Components of amortized intangible assets
Weighted Average Life	8 years
Amortization expense for intangible assets	$ 2,699	$ 2,858
Estimated Amortization Expense
Remainder of 2026	8,330
2027	8,330
2028	8,330
2029	8,330
2030	8,330
2031	8,330
Customer relationships
Components of amortized intangible assets
Gross Carrying Amount	219,244		$ 219,631
Accumulated Amortization	167,088		165,514
Patents and proprietary technology
Components of amortized intangible assets
Gross Carrying Amount	29,217		28,166
Accumulated Amortization	16,528		16,374
Other
Components of amortized intangible assets
Gross Carrying Amount	612		614
Accumulated Amortization	$ 612		$ 594

ACQUISITIONS - Acquisitions of Businesses (Details) $ in Thousands, $ in Thousands	Jan. 12, 2026 USD ($) installment	Jan. 12, 2026 CAD ($) installment	Mar. 28, 2026 USD ($)	Dec. 27, 2025 USD ($)
Business Acquisition [Line Items]
Gain on remeasurement of previously held equity interest	$ 1,557
Business Combination, Achieved in Stages, Preacquisition Equity Interest in Acquiree, Remeasurement, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)
Goodwill			$ 586,730	$ 570,954
RMDC Innovation, Inc.
Business Acquisition [Line Items]
Percentage acquired	80.00%
Consideration transferred	$ 2,481	$ 15,428
Number of installments \| installment	2	2
Goodwill	$ 16,653

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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ACQUISITIONS

3 Months Ended

Mar. 28, 2026

ACQUISITIONS

ACQUISITIONS

(3) ACQUISITIONS

Acquisitions of Businesses

On January 12, 2026, the Company acquired the remaining 80% ownership interest in RMDS Innovation, Inc., a Quebec-based technology company, for total purchase consideration of approximately $15,428, including working capital adjustments. The consideration transferred was denominated in Canadian dollars and translated into U.S. dollars using the spot exchange rate in effect on the acquisition date. The consideration transferred included contingent consideration with an acquisition-date fair value of approximately $2,481, payable in two future earn-out installments based on the achievement of specified performance targets. The contingent consideration is classified as a liability and recorded in “Other non-current liabilities” in the Condensed Consolidated Balance Sheets. In connection with the acquisition, the Company remeasured its previously held equity method investment to fair value as of the acquisition date and recognized a gain of approximately $1,557 within “Other, net” in the Condensed Consolidated Statements of Earnings.

The purchase price allocation is preliminary and subject to adjustment within the one-year measurement period as additional information becomes available. Approximately $16,653 of the purchase price has been classified as goodwill, which is not deductible for income tax purposes and is included in the Agriculture segment. The amounts allocated to goodwill were primarily attributable to anticipated synergies and other intangibles that do not qualify for separate recognition, such as an assembled workforce.

The results of this acquisition are included in the Agriculture segment and were not material to the Condensed Consolidated Statements of Earnings for the thirteen weeks ended March 28, 2026.

Acquisitions of Redeemable Noncontrolling Interests

In the fourth quarter of fiscal 2025, the Company completed negotiations with the noncontrolling interest holders of Solbras Energia Solar do Brasil S.A. to acquire the remaining 45% ownership interest and entered into a revised shareholder purchase agreement with a final redemption amount of approximately 79,000 Brazilian reais ($14,246 U.S. dollars). Payment of this amount was made in the fourth quarter of fiscal 2025, thereby settling the related redeemable noncontrolling interest. The redemption resulted in an increase to “Retained earnings” of approximately $11,997 and increased diluted earnings per share by $0.61 and $0.60 for the thirteen and fifty-two weeks ended December 27, 2025, respectively.

In the fourth quarter of fiscal 2025, the Company completed negotiations with the noncontrolling interest holders of ConcealFab, Inc. to acquire the remaining 40% ownership interest outside of the existing redemption rights period. The Company entered into revised shareholder purchase agreements with each minority shareholder for an aggregate purchase price of approximately $81,822. Approximately $72,900 of this amount was paid during the fourth quarter of fiscal 2025 and approximately $8,922 was paid during the first quarter of fiscal 2026.

In the third quarter of fiscal 2025, following the exercise of put options by the minority shareholders, the Company acquired an additional approximately 30% ownership interest of Valmont Irrigation Argentina B.V. for $14,624.

These transactions involved acquiring additional shares of consolidated subsidiaries without resulting in changes in control.

The entire disclosure for business combination.

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Reference 29: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479328/805-10-50-7

Reference 30: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479328/805-10-50-5

Reference 31: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 10
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/805-10/tableOfContent

Schedule of carrying values and fair value measurements of the Company's financial assets and liabilities measured at fair value on a recurring basis

CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY AND REDEEMABLE NONCONTROLLING INTERESTS (Unaudited) - USD ($) $ in Thousands	Common stock	Retained earnings	Accumulated other comprehensive loss	Treasury stock	Redeemable noncontrolling interests	Total
Total shareholders' equity - Beginning balance at Dec. 28, 2024	$ 27,900	$ 2,940,838	$ (332,775)	$ (1,093,869)		$ 1,542,094
Redeemable noncontrolling interests - Beginning balance at Dec. 28, 2024					$ 51,519
Increase (Decrease) in Shareholders' Equity
Net earnings (loss)		87,261			(598)	87,261
Other comprehensive income (loss), net of tax			22,676		(424)	22,676
Cash dividends declared		(13,647)				(13,647)
Dividends to redeemable noncontrolling interests					(698)
Fair value adjustment on redeemable noncontrolling interests		(7,100)			7,100	(7,100)
Stock option and incentive plans		(8,306)		12,024		3,718
Total shareholders' equity - Ending balance at Mar. 29, 2025	27,900	2,999,046	(310,099)	(1,081,845)		1,635,002
Redeemable noncontrolling interests - Ending balance at Mar. 29, 2025					56,899
Total shareholders' equity - Beginning balance at Dec. 27, 2025	27,900	3,156,235	(290,515)	(1,260,833)		1,632,787
Redeemable noncontrolling interests - Beginning balance at Dec. 27, 2025					9,498	9,498
Increase (Decrease) in Shareholders' Equity
Net earnings (loss)		108,033			(9)	108,033
Other comprehensive income (loss), net of tax			6,826		(188)	6,826
Cash dividends declared		(14,948)				(14,948)
Repurchases of common stock; 357,979 shares acquired				(57,029)		(57,029)
Stock option and incentive plans		(5,296)		8,909		3,613
Total shareholders' equity - Ending balance at Mar. 28, 2026	$ 27,900	$ 3,244,024	$ (283,689)	$ (1,308,953)		1,679,282
Redeemable noncontrolling interests - Ending balance at Mar. 28, 2026					$ 9,301	9,301
Increase (Decrease) in Shareholders' Equity
Stock options and incentive plans						$ 56,554

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 28, 2026	Mar. 29, 2025
Cash flows from operating activities:
Net earnings	$ 108,024	$ 86,663
Adjustments to reconcile net earnings to net cash flows from operating activities:
Depreciation and amortization	22,607	21,518
Contribution to defined benefit pension plan	(886)	(1,492)
Stock-based compensation	5,532	7,211
Net periodic pension cost	1,079	258
Loss on sale of property, plant, and equipment	106	18
Deferred income taxes	15,667	10,439
Other, net	(115)	560
Changes in assets and liabilities:
Receivables	(62,856)	(4,467)
Inventories	(19,832)	16,162
Contract assets	16,213	(10,242)
Prepaid expenses and other assets (current and non-current)	(18,423)	(3,683)
Accounts payable	18,837	(26,307)
Contract liabilities (current and non-current)	24,725	12,869
Accrued expenses	(21,942)	(54,183)
Current income taxes	15,055	9,383
Other non-current liabilities	(318)	423
Net cash flows from operating activities	103,473	65,130
Cash flows from investing activities:
Purchases of property, plant, and equipment	(34,568)	(30,319)
Acquisition, net of cash acquired	(11,195)
Proceeds from sales of assets	225	343
Proceeds from property damage insurance claims	605
Other, net	1,632	(215)
Net cash flows from investing activities	(43,301)	(30,191)
Cash flows from financing activities:
Proceeds from short-term borrowings		2,840
Repayments on short-term borrowings		(4,441)
Proceeds from long-term borrowings	50,000	60,000
Principal repayments on long-term borrowings	(55,555)	(60,174)
Dividends paid	(13,279)	(12,019)
Dividend to redeemable noncontrolling interest		(233)
Purchase of redeemable noncontrolling interest	(8,922)
Repurchases of common stock	(57,550)
Proceeds from exercises under stock plans	2,230	3,107
Tax withholdings on exercises under stock plans	(4,149)	(6,600)
Other, net		527
Net cash flows from financing activities	(87,225)	(16,993)
Effect of exchange rate changes on cash and cash equivalents	102	2,138
Net change in cash and cash equivalents	(26,951)	20,084
Cash and cash equivalents-beginning of period	187,140	164,315
Cash and cash equivalents-end of period	160,189	184,399
Supplemental disclosures of cash flow information:
Interest paid	925	225
Income taxes paid	$ 7,290	$ 10,672

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 28, 2026	Mar. 29, 2025
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
Net earnings	$ 108,024	$ 86,663
Foreign currency translation adjustments:
Unrealized translation gain	1,220	22,242
Hedging activities:
Unrealized gain on commodity hedges	4,109	97
Realized loss (gain) on commodity hedges included in net earnings	(304)	927
Unrealized gain (loss) on cross currency swaps	1,149	(1,340)
Amortization cost included in interest expense	(12)	(12)
Total hedging activities	4,942	(328)
Net gain on defined benefit pension plan	476	338
Total other comprehensive income, net of tax	6,638	22,252
Comprehensive income	114,662	108,915
Comprehensive loss attributable to redeemable noncontrolling interests	197	1,022
Comprehensive income attributable to Valmont Industries, Inc.	$ 114,859	$ 109,937

FAIR VALUE MEASUREMENTS (Tables)

3 Months Ended

Mar. 28, 2026

FAIR VALUE MEASUREMENTS


	Carrying Value		Fair Value Measurement Using:
	March 28, 2026		Level 1		Level 2		Level 3
Deferred compensation investments	$	27,238	$	27,238	$	—	$	—
Derivative financial instruments, net		414		—		414		—
Cash and cash equivalents—mutual funds		3,223		3,223		—		—


	Carrying Value		Fair Value Measurement Using:
	December 27, 2025		Level 1		Level 2		Level 3
Deferred compensation investments	$	29,631	$	29,631	$	—	$	—
Derivative financial instruments, net		(6,504)		—		(6,504)		—
Cash and cash equivalents—mutual funds		3,752		3,752		—		—

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)

3 Months Ended

Mar. 28, 2026

GOODWILL AND OTHER INTANGIBLE ASSETS

Schedule of carrying amount of goodwill

As of March 28, 2026 and December 27, 2025, the carrying amounts of goodwill by segment were as follows:


		Infrastructure			Agriculture			Total
Gross balance as of December 27, 2025		$	481,838		$	323,367		$	805,205
Accumulated impairment losses			(114,251)			(120,000)			(234,251)
Balance as of December 27, 2025			367,587			203,367			570,954
Acquisition			—			16,653			16,653
Foreign currency translation			(1,298)			421			(877)
Balance as of March 28, 2026		$	366,289		$	220,441		$	586,730


	Infrastructure			Agriculture			Total
Gross balance as of March 28, 2026	$	480,540		$	340,441		$	820,981
Accumulated impairment losses		(114,251)			(120,000)			(234,251)
Balance as of March 28, 2026	$	366,289		$	220,441		$	586,730

Schedule of components of other intangible assets


	March 28, 2026				December 27, 2025
	Gross				Gross
	Carrying		Accumulated		Carrying		Accumulated
	Amount		Amortization		Amount		Amortization
Amortizing intangible assets:
Customer relationships	$	219,244	$	167,088	$	219,631	$	165,514
Patents and proprietary technology		29,217		16,528		28,166		16,374
Other		612		612		614		594
Non-amortizing intangible assets:
Trade names		54,918		—		55,412		—
	$	303,991	$	184,228	$	303,823	$	182,482

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482548/350-20-55-24

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1A

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-2

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

3 Months Ended

Mar. 28, 2026

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

(10) ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

As of March 28, 2026 and December 27, 2025, the components of accumulated other comprehensive loss were as follows:


	March 28,			December 27,
	2026			2025
Foreign currency translation adjustments	$	(247,333)		$	(248,741)
Hedging activities		20,347			15,405
Defined benefit pension plan		(56,703)			(57,179)
Accumulated other comprehensive loss	$	(283,689)		$	(290,515)

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)

3 Months Ended

Mar. 28, 2026

Schedule of fair value of derivative instruments


		Condensed Consolidated	March 28,		December 27,
Derivatives designated as hedging instruments:		Balance Sheets location	2026		2025
Commodity contracts		Prepaid expenses and other current assets	$	6,466	$	1,590
Commodity contracts		Other accrued expenses		(4)		—
Cross-currency swap contracts		Prepaid expenses and other current assets		750		6
Cross-currency swap contracts		Other accrued expenses		(6,798)		(8,100)
			$	414	$	(6,504)

Schedule of gains (losses) on derivatives recognized in the condensed consolidated statements of earnings


		Condensed Consolidated	Thirteen weeks ended
Derivatives designated		Statements of	March 28,			March 29,
as hedging instruments:		Earnings location	2026			2025
Commodity contracts		Product cost of sales	$	405		$	(1,236)
Interest rate hedge amortization		Interest expense		(16)			(16)
Cross-currency swap contracts		Interest expense		514			281
			$	903		$	(971)

Cash Flow Hedges

Schedule of notional amounts of outstanding derivative


		Notional		Total
Commodity Type		Amount		Purchase Quantity	Maturity Dates
Hot-rolled coil steel		$	23,074	22,500 short tons	April 2026 to March 2027
Natural gas			580	135,000 MMBtu	April 2026 to March 2027
Ultra-low-sulfur diesel fuel			10,822	3,276,000 gallons	March 2026 to June 2027
Zinc			8,127	2,640 metric tons	March 2026 to December 2027

Net Investment Hedges