0000102729-26-000037 | 11-K | XBRL Viewer

FEDERAL INCOME TAX STATUS	12 Months Ended
Dec. 31, 2025
EMPLOYEE RETIREMENT SAVINGS PLAN
FEDERAL INCOME TAX STATUS
FEDERAL INCOME TAX STATUS	(6) FEDERAL INCOME TAX STATUS The IRS determined, in a letter dated June 30, 2020, that the Plan and related trust were designed in accordance with the applicable sections of the IRC. The Company and Plan management believe the Plan remains compliant with IRC requirements in both design and operation. Accordingly, the Plan and related trust continue to be tax-exempt, and no provision for income taxes has been included in the Plan’s financial statements. Under U.S. GAAP, Plan management must evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if an uncertain tax position is determined to be more likely than not unsustainable upon IRS examination. After analyzing the Plan’s tax positions, the Plan Administrator concluded that as of December 31, 2025 and 2024, no uncertain positions were taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, no audits are currently in progress for any tax periods. The Plan Administrator believes the Plan is no longer subject to income tax examinations for years prior to 2021. ******

PLAN TERMINATION	12 Months Ended
Dec. 31, 2025
EMPLOYEE RETIREMENT SAVINGS PLAN
PLAN TERMINATION
PLAN TERMINATION	(5) PLAN TERMINATION Although the Company has not expressed any intent to terminate the Plan, it reserves the right to do so at any time, subject to the provisions of ERISA. In the event of Plan termination, all participants would become 100% vested in the Company’s contributions to their accounts.

DESCRIPTION OF THE PLAN - Investments (Details) - EMPLOYEE RETIREMENT SAVINGS PLAN	12 Months Ended
Dec. 31, 2025
DESCRIPTION OF THE PLAN
Percentage of increments in various investment options	1.00%
Maximum percentage of investment in Valmont Stock Fund	25.00%

FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)

12 Months Ended

Dec. 31, 2025

EMPLOYEE RETIREMENT SAVINGS PLAN

FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)

FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)

VALMONT EMPLOYEE RETIREMENT SAVINGS PLAN

FORM 5500, SCHEDULE H, PART IV, LINE 4(i) – SCHEDULE OF ASSETS (HELD AT END OF YEAR)

DECEMBER 31, 2025

Employer Identification Number: 47-0351813

Plan Number: 003


		(c) Description of investment
		including maturity date,
	(b) Identity of issue, borrower,	rate of interest, collateral,		(e) Current
(a)	lessor, or similar party	par, or maturity value	(d) Cost	value

	DFA Emerging Markets Core Equity 2 Portfolio Institutional Class	Mutual fund	**	$	6,795,990
	JPMorgan Mid Cap Value Fund Class L	Mutual fund	**		4,758,629
	T. Rowe Price Overseas Stock Fund I Class	Mutual fund	**		12,121,899
	Vanguard Inflation Protected Securities Fund Admiral Shares	Mutual fund	**		3,088,779
	Vanguard Mid-Cap Growth Index Fund Admiral Shares	Mutual fund	**		13,714,532
*	Fidelity 500 Index Fund	Mutual fund	**		56,749,585
*	Fidelity Global ex U.S. Index Fund	Mutual fund	**		10,216,355
*	Fidelity Contrafund K6	Mutual fund	**		51,090,208
*	Fidelity Small Cap Value Fund	Mutual fund	**		4,875,608
	Total mutual funds				163,411,585

	Galliard Stable Return Fund Q	Common collective trust	**		21,740,195
	Eagle Mid Cap Growth CIT Founders Class	Common collective trust	**		9,240,109
	Prudential Core Plus Bond Fund Class 15	Common collective trust	**		17,778,820
	Putnam Large Cap Value Trust Class IA	Common collective trust	**		14,916,744
	Vanguard Target Retirement Income Trust II	Common collective trust	**		10,156,340
	Vanguard Target Retirement 2020 Trust II	Common collective trust	**		18,218,347
	Vanguard Target Retirement 2025 Trust II	Common collective trust	**		44,890,612
	Vanguard Target Retirement 2030 Trust II	Common collective trust	**		77,221,463
	Vanguard Target Retirement 2035 Trust II	Common collective trust	**		76,894,240
	Vanguard Target Retirement 2040 Trust II	Common collective trust	**		70,147,005
	Vanguard Target Retirement 2045 Trust II	Common collective trust	**		62,995,092
	Vanguard Target Retirement 2050 Trust II	Common collective trust	**		48,927,668
	Vanguard Target Retirement 2055 Trust II	Common collective trust	**		32,240,518
	Vanguard Target Retirement 2060 Trust II	Common collective trust	**		25,406,343
	Vanguard Target Retirement 2065 Trust II	Common collective trust	**		6,929,374
	Vanguard Target Retirement 2070 Trust II	Common collective trust	**		3,194,137
	Voya Small Cap Growth Trust Fund Class 22	Common collective trust	**		8,878,756
	Total common collective trusts				549,775,763

*	Valmont Industries, Inc. common stock	Common stock	**		38,295,874

*	Notes receivable from participants	Participant loans - rates ranging from 4.25% to 9.50% and maturities through January 2031	**		14,925,876

				$	766,409,098

* Represents a party-in-interest to the Plan

** Cost information is not required for participant-directed investments

FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR) (Details) - EMPLOYEE RETIREMENT SAVINGS PLAN	12 Months Ended
	Dec. 31, 2025 USD ($)
FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
Entity tax identification number	47-0351813
Plan number	003
Notes receivable from participants	$ 14,925,876
Total Investments and Loans	$ 766,409,098
Minimum
FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
Interest rates of notes receivable from participants	4.25%
Maximum
FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
Interest rates of notes receivable from participants	9.50%
Investment, Identifier [Axis]: DFA Emerging Markets Core Equity 2 Portfolio Institutional Class, Mutual fund
FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
Issuer name	vmi:DfaEmergingMarketsCoreEquity2PortfolioInstitutionalClassMember
Investment curent value type	Mutual fund
Current Value	$ 6,795,990
Participation Status	us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember
Investment, Identifier [Axis]: Eagle Mid Cap Growth CIT Founders Class, Common collective trust
FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
Issuer name	vmi:EagleMidCapGrowthCitFoundersClassMember
Investment curent value type	Common collective trust
Current Value	$ 9,240,109
Participation Status	us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember
Investment, Identifier [Axis]: Fidelity 500 Index Fund, Mutual fund
FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
Issuer name	vmi:Fidelity500IndexFundMember
Investment curent value type	Mutual fund
Current Value	$ 56,749,585
Party-in-Interest	true
Participation Status	us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember
Investment, Identifier [Axis]: Fidelity Contrafund K6, Mutual fund
FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
Issuer name	vmi:FidelityContrafundK6Member
Investment curent value type	Mutual fund
Current Value	$ 51,090,208
Party-in-Interest	true
Participation Status	us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember
Investment, Identifier [Axis]: Fidelity Global ex U.S. Index Fund, Mutual fund
FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
Issuer name	vmi:FidelityGlobalExU.s.IndexFundMember
Investment curent value type	Mutual fund
Current Value	$ 10,216,355
Party-in-Interest	true
Participation Status	us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember
Investment, Identifier [Axis]: Fidelity Small Cap Value Fund, Mutual fund
FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
Issuer name	vmi:FidelitySmallCapValueFundMember
Investment curent value type	Mutual fund
Current Value	$ 4,875,608
Party-in-Interest	true
Participation Status	us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember
Investment, Identifier [Axis]: Galliard Stable Return Fund Q, Common collective trust
FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
Issuer name	vmi:GalliardStableReturnFundQMember
Investment curent value type	Common collective trust
Current Value	$ 21,740,195
Participation Status	us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember
Investment, Identifier [Axis]: JP Morgan Mid Cap Value Fund Class L, Mutual fund
FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
Issuer name	vmi:JpmorganMidCapValueFundClassLMember
Investment curent value type	Mutual fund
Current Value	$ 4,758,629
Participation Status	us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember
Investment, Identifier [Axis]: Prudential Core Plus Bond Fund Class 15, Common collective trust
FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
Issuer name	vmi:PrudentialCorePlusBondFundClass15Member
Investment curent value type	Common collective trust
Current Value	$ 17,778,820
Participation Status	us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember
Investment, Identifier [Axis]: Putnam Large Cap Value Trust Class IA, Common collective trust
FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
Issuer name	vmi:PutnamLargeCapValueTrustClassIaMember
Investment curent value type	Common collective trust
Current Value	$ 14,916,744
Participation Status	us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember
Investment, Identifier [Axis]: T. Rowe Price Overseas Stock Fund I Class, Mutual fund
FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
Issuer name	vmi:T.RowePriceOverseasStockFundIClassMember
Investment curent value type	Mutual fund
Current Value	$ 12,121,899
Participation Status	us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember
Investment, Identifier [Axis]: Valmont Industries, Inc. common stock
FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
Issuer name	vmi:ValmontIndustriesInc.Member
Investment curent value type	Common stock
Current Value	$ 38,295,874
Party-in-Interest	true
Participation Status	us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember
Investment, Identifier [Axis]: Vanguard Inflation Protected Securities Fund Admiral Shares, Mutual fund
FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
Issuer name	vmi:VanguardInflationProtectedSecuritiesFundAdmiralSharesMember
Investment curent value type	Mutual fund
Current Value	$ 3,088,779
Participation Status	us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember
Investment, Identifier [Axis]: Vanguard Mid-Cap Growth Index Fund Admiral Shares, Mutual fund
FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
Issuer name	vmi:VanguardMidCapGrowthIndexFundAdmiralSharesMember
Investment curent value type	Mutual fund
Current Value	$ 13,714,532
Participation Status	us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember
Investment, Identifier [Axis]: Vanguard Target Retirement 2020 Trust II, Common collective trust
FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
Issuer name	vmi:VanguardTargetRetirement2020TrustIiMember
Investment curent value type	Common collective trust
Current Value	$ 18,218,347
Participation Status	us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember
Investment, Identifier [Axis]: Vanguard Target Retirement 2025 Trust II, Common collective trust
FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
Issuer name	vmi:VanguardTargetRetirement2025TrustIiMember
Investment curent value type	Common collective trust
Current Value	$ 44,890,612
Participation Status	us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember
Investment, Identifier [Axis]: Vanguard Target Retirement 2030 Trust II, Common collective trust
FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
Issuer name	vmi:VanguardTargetRetirement2030TrustIiMember
Investment curent value type	Common collective trust
Current Value	$ 77,221,463
Participation Status	us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember
Investment, Identifier [Axis]: Vanguard Target Retirement 2035 Trust II, Common collective trust
FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
Issuer name	vmi:VanguardTargetRetirement2035TrustIiMember
Investment curent value type	Common collective trust
Current Value	$ 76,894,240
Participation Status	us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember
Investment, Identifier [Axis]: Vanguard Target Retirement 2040 Trust II, Common collective trust
FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
Issuer name	vmi:VanguardTargetRetirement2040TrustIiMember
Investment curent value type	Common collective trust
Current Value	$ 70,147,005
Participation Status	us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember
Investment, Identifier [Axis]: Vanguard Target Retirement 2045 Trust II, Common collective trust
FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
Issuer name	vmi:VanguardTargetRetirement2045TrustIiMember
Investment curent value type	Common collective trust
Current Value	$ 62,995,092
Participation Status	us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember
Investment, Identifier [Axis]: Vanguard Target Retirement 2050 Trust II, Common collective trust
FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
Issuer name	vmi:VanguardTargetRetirement2050TrustIiMember
Investment curent value type	Common collective trust
Current Value	$ 48,927,668
Participation Status	us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember
Investment, Identifier [Axis]: Vanguard Target Retirement 2055 Trust II, Common collective trust
FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
Issuer name	vmi:VanguardTargetRetirement2055TrustIiMember
Investment curent value type	Common collective trust
Current Value	$ 32,240,518
Participation Status	us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember
Investment, Identifier [Axis]: Vanguard Target Retirement 2060 Trust II, Common collective trust
FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
Issuer name	vmi:VanguardTargetRetirement2060TrustIiMember
Investment curent value type	Common collective trust
Current Value	$ 25,406,343
Participation Status	us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember
Investment, Identifier [Axis]: Vanguard Target Retirement 2065 Trust II, Common collective trust
FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
Issuer name	vmi:VanguardTargetRetirement2065TrustIiMember
Investment curent value type	Common collective trust
Current Value	$ 6,929,374
Participation Status	us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember
Investment, Identifier [Axis]: Vanguard Target Retirement 2070 Trust II, Common collective trust
FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
Issuer name	vmi:VanguardTargetRetirement2070TrustIiMember
Investment curent value type	Common collective trust
Current Value	$ 3,194,137
Participation Status	us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember
Investment, Identifier [Axis]: Vanguard Target Retirement Income Trust II, Common collective trust
FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
Issuer name	vmi:VanguardTargetRetirementIncomeTrustIiMember
Investment curent value type	Common collective trust
Current Value	$ 10,156,340
Participation Status	us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember
Investment, Identifier [Axis]: Voya Small Cap Growth Trust Fund Class 22, Common collective trust
FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
Issuer name	vmi:VoyaSmallCapGrowthTrustFundClass22Member
Investment curent value type	Common collective trust
Current Value	$ 8,878,756
Participation Status	us-gaap-ebp:EmployeeBenefitPlanParticipantDirectedMember
Mutual fund
FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
Current Value	$ 163,411,585
Common collective trust
FORM 5500, SCHEDULE H, PART IV, LINE 4(i) - SCHEDULE OF ASSETS (HELD AT END OF YEAR)
Current Value	$ 549,775,763

FAIR VALUE MEASUREMENTS (Details) - EMPLOYEE RETIREMENT SAVINGS PLAN - Net asset value	12 Months Ended
	Dec. 31, 2025
Stable value fund \| General
FAIR VALUE MEASUREMENTS
Redemption notice	0 months
Stable value fund \| Full redemption of the fund
FAIR VALUE MEASUREMENTS
Redemption notice	12 months
Common collective trusts \| General
FAIR VALUE MEASUREMENTS
Redemption notice	0 months

- Definition

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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-3

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-3

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 962
-SubTopic 325
-Name Accounting Standards Codification
-Section 45
-Paragraph 5
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477509/962-325-45-5

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Topic 962
-SubTopic 325
-Name Accounting Standards Codification
-Section 45
-Paragraph 5
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477509/962-325-45-5

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 962
-SubTopic 325
-Name Accounting Standards Codification
-Section 45
-Paragraph 5
-Subparagraph (j)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477509/962-325-45-5

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 14: http://www.xbrl.org/2003/role/exampleRef
-Topic 962
-SubTopic 325
-Name Accounting Standards Codification
-Section 45
-Paragraph 5
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477509/962-325-45-5

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 962
-SubTopic 205
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6A-04(2)(b))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477804/962-205-S99-1

Reference 16: http://www.xbrl.org/2003/role/exampleRef
-Topic 962
-SubTopic 325
-Name Accounting Standards Codification
-Section 45
-Paragraph 5
-Subparagraph (k)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477509/962-325-45-5

Reference 17: http://www.xbrl.org/2003/role/exampleRef
-Topic 962
-SubTopic 325
-Name Accounting Standards Codification
-Section 45
-Paragraph 5
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477509/962-325-45-5

Reference 18: http://www.xbrl.org/2003/role/exampleRef
-Topic 962
-SubTopic 325
-Name Accounting Standards Codification
-Section 45
-Paragraph 5
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477509/962-325-45-5

Reference 19: http://www.xbrl.org/2003/role/exampleRef
-Topic 962
-SubTopic 325
-Name Accounting Standards Codification
-Section 45
-Paragraph 5
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477509/962-325-45-5

Reference 20: http://www.xbrl.org/2003/role/exampleRef
-Topic 962
-SubTopic 325
-Name Accounting Standards Codification
-Section 45
-Paragraph 5
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477509/962-325-45-5

Reference 21: http://www.xbrl.org/2003/role/exampleRef
-Topic 962
-SubTopic 325
-Name Accounting Standards Codification
-Section 45
-Paragraph 5
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477509/962-325-45-5

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Topic 962
-SubTopic 205
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6A-02(a))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477804/962-205-S99-1

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 24: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(2)(i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

+ Details

FAIR VALUE MEASUREMENTS - Fair value hierarchy - Plan's investments at fair value (Details) - EMPLOYEE RETIREMENT SAVINGS PLAN - USD ($)	Dec. 31, 2025	Dec. 31, 2024
FAIR VALUE MEASUREMENTS
Total investments, at fair value	$ 751,483,222	$ 651,809,749
Stable value fund
FAIR VALUE MEASUREMENTS
Total investments, at fair value	21,740,195	22,376,223
Common collective trusts
FAIR VALUE MEASUREMENTS
Total investments, at fair value	528,035,568	457,433,164
Mutual funds
FAIR VALUE MEASUREMENTS
Total investments, at fair value	163,411,585	139,845,497
Valmont Industries, Inc. common stock
FAIR VALUE MEASUREMENTS
Total investments, at fair value	38,295,874	32,154,865
Fair value hierarchy
FAIR VALUE MEASUREMENTS
Total investments, at fair value	201,707,459	172,000,362
Fair value hierarchy \| Mutual funds
FAIR VALUE MEASUREMENTS
Total investments, at fair value	163,411,585	139,845,497
Fair value hierarchy \| Valmont Industries, Inc. common stock
FAIR VALUE MEASUREMENTS
Total investments, at fair value	38,295,874	32,154,865
Level 1
FAIR VALUE MEASUREMENTS
Total investments, at fair value	201,707,459	172,000,362
Level 1 \| Mutual funds
FAIR VALUE MEASUREMENTS
Total investments, at fair value	163,411,585	139,845,497
Level 1 \| Valmont Industries, Inc. common stock
FAIR VALUE MEASUREMENTS
Total investments, at fair value	38,295,874	32,154,865
Net asset value
FAIR VALUE MEASUREMENTS
Total investments, at fair value	549,775,763	479,809,387
Net asset value \| Stable value fund
FAIR VALUE MEASUREMENTS
Total investments, at fair value	21,740,195	22,376,223
Net asset value \| Common collective trusts
FAIR VALUE MEASUREMENTS
Total investments, at fair value	$ 528,035,568	$ 457,433,164

FAIR VALUE MEASUREMENTS (Tables)

12 Months Ended

Dec. 31, 2025

EMPLOYEE RETIREMENT SAVINGS PLAN

FAIR VALUE MEASUREMENTS

Schedule of Plan's Assets Fair Value Hierarchy


	December 31, 2025
	Level 1		Level 2		Level 3		Total

Investments in the fair value hierarchy:
Mutual funds	$	163,411,585	$	—	$	—	$	163,411,585
Valmont Industries, Inc. common stock		38,295,874		—		—		38,295,874
Total investments in the fair value hierarchy	$	201,707,459	$	—	$	—	$	201,707,459

Investments at net asset value:
Stable value fund								21,740,195
Common collective trusts								528,035,568
Total investments at net asset value								549,775,763

Total investments, at fair value							$	751,483,222


	December 31, 2024
	Level 1		Level 2		Level 3		Total

Investments in the fair value hierarchy:
Mutual funds	$	139,845,497	$	—	$	—	$	139,845,497
Valmont Industries, Inc. common stock		32,154,865		—		—		32,154,865
Total investments in the fair value hierarchy	$	172,000,362	$	—	$	—	$	172,000,362

Investments at net asset value:
Stable value fund								22,376,223
Common collective trusts								457,433,164
Total investments at net asset value								479,809,387

Total investments, at fair value							$	651,809,749

- Definition

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.

+ References

+ Details

- Definition

Tabular disclosure of fair value of investment held by employee stock purchase, saving, or similar plan (employee benefit plan (EBP)), including, but not limited to, fair value measured at net asset value per share as practical expedient (NAV).

+ References

+ Details

STATEMENTS OF NET ASSETS AVAILABLE FOR BENEFITS - EMPLOYEE RETIREMENT SAVINGS PLAN - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Investments, at fair value:
Total investments, at fair value	$ 751,483,222	$ 651,809,749
Receivables:
Notes receivable from participants	14,925,876	13,681,901
Due from broker for securities sold	4,856	3,947
Total receivables	14,930,732	13,685,848
Liabilities:
Excess contributions payable	0	2,054
Net assets available for benefits	766,413,954	665,493,543
Stable value fund
Investments, at fair value:
Total investments, at fair value	21,740,195	22,376,223
Common collective trusts
Investments, at fair value:
Total investments, at fair value	528,035,568	457,433,164
Mutual funds
Investments, at fair value:
Total investments, at fair value	163,411,585	139,845,497
Valmont Industries, Inc. common stock
Investments, at fair value:
Total investments, at fair value	$ 38,295,874	$ 32,154,865

DESCRIPTION OF THE PLAN	12 Months Ended
DESCRIPTION OF THE PLAN	Dec. 31, 2025
EMPLOYEE RETIREMENT SAVINGS PLAN
DESCRIPTION OF THE PLAN
DESCRIPTION OF THE PLAN	(1) DESCRIPTION OF THE PLAN The following description of the Valmont Industries, Inc. (the “Company” or “Plan Sponsor”) Valmont Employee Retirement Savings Plan (the “Plan”) provides general information. Participants should refer to the Plan document for a complete description of its provisions. General The Plan qualifies under Section 401(a) of the Internal Revenue Code (“IRC”) of 1986, as amended, and covers regular employees, as defined in the Plan document, beginning on the first day of the month following their date of hire. The Human Resources Committee of the Company’s Board of Directors oversees the Plan’s operation and administration. Fidelity Investments (“Fidelity”) serves as the Plan’s trustee. The Plan is subject to the provisions of the Employee Retirement Income Security Act of 1974, as amended (“ERISA”). Contributions Participants may contribute to the Plan on a pre-tax or Roth basis, up to 75% of their annual eligible compensation (as defined by the Plan), subject to IRC limitations. Employees who do not make an affirmative deferral election are automatically enrolled with a pre-tax deferral of 6% of their eligible compensation. Participants may modify their contributions at any time to select a different deferral amount or opt out of the Plan. Additionally, participants may make rollover contributions from previous employers’ qualified plans or Individual Retirement Accounts (“IRAs”). The Company matches 75% of the first 6% of eligible compensation that a participant contributes to the Plan unless the participant is covered by a collective bargaining agreement, in which case the agreement’s terms apply. Participant Accounts Each participant’s account is credited with their contributions and any associated Company contributions. The account also reflects allocations of Plan earnings or losses based on the participant’s investment elections and is subject to certain administrative expenses. Allocations of earnings and losses are based on participant account balances, as defined in the Plan. The benefit a participant is eligible to receive is determined by the value of their vested account balance. Investments Upon enrollment in the Plan, participants may allocate employee and employer contributions in 1% increments across various investment options. The Plan currently offers common collective trusts (including a stable value fund), mutual funds, and Valmont Industries, Inc. common stock. Participants may change their investment allocations daily, subject to individual fund restrictions and the Company’s Insider Trading Policy. Participants may not elect more than 25% of their contributions to be invested in the Valmont Stock Fund and no transfer of funds may be made from another fund into the Valmont Stock Fund to the extent such transfer would result in the participant’s interest in the Valmont Stock Fund exceeding 25% of the participant’s combined account. Vesting Participants’ contributions and related investment earnings are immediately vested. Vesting in the Company’s matching contributions and related earnings occurs at a rate of 25% per year of service, with full vesting after four years. Notes Receivable from Participants The Plan allows participants to borrow a minimum of $1,000, with a maximum loan amount equal to the lesser of $50,000 or 50% of their vested account balance. Loans bear a reasonable interest rate, determined by the Plan Administrator, and remain fixed throughout the loan’s duration. Participants may only have one outstanding loan at a time. All loans must be repaid in at least quarterly installments over no more than five years. Loan origination transactions are treated as transfers between the investment funds and participants’ loan balances. Benefit Payments Upon termination of employment with the Company (including due to death, disability, or retirement), participants may receive distributions as a lump sum or periodic installments. Participants may also take hardship withdrawals under certain financial hardship conditions, subject to Internal Revenue Service (“IRS”) guidelines. After a hardship withdrawal, participants remain eligible to contribute to the Plan without delay. Forfeitures When a participant terminates employment or otherwise ceases participation in the Plan under certain conditions, the nonvested portion of their account, as defined by the Plan, is forfeited. As of December 31, 2025 and 2024, forfeited nonvested account balances totaled $157,674 and $160,864, respectively. These forfeitures are used to reduce future employer contributions. During the years ended December 31, 2025 and 2024, employer contributions were reduced by $1,119,051 and $1,541,774, respectively, due to forfeited nonvested accounts. Subsequent Events Subsequent events were evaluated through June 19, 2026, the date on which the financial statements were available to be issued. No events occurred that require additional disclosure or adjustments to the Plan’s financial statements.

SUMMARY OF SIGNIFICAN ACCOUNTING POLICIES (Policies) - EMPLOYEE RETIREMENT SAVINGS PLAN	12 Months Ended
	Dec. 31, 2025
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Accounting	Basis of Accounting The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, and changes therein, as well as the disclosure of contingent assets and liabilities. Actual results may differ from these estimates.
Risks and Uncertainties	Risks and Uncertainties The Plan invests in various investment securities, which are subject to risks such as interest rate, market, and credit risks. Due to the inherent risks associated with certain investment securities, it is at least reasonably possible that changes in their values could occur in the near term and materially impact the amounts reported in the Statements of Net Assets Available for Benefits.
Investment Valuation and Income Recognition	Investment Valuation and Income Recognition The Plan’s investments are reported at fair value. The fair value of a financial instrument represents the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Shares of mutual funds managed by registered investment companies are valued at quoted net asset values. Common collective trusts are valued based on their proportionate share of gains, losses, and income from the underlying pooled assets, which primarily consist of open-end mutual funds. The Company’s common stock is valued at its quoted market price. Realized gains and losses on sales of investments, as well as unrealized appreciation and depreciation, are based on market values at the beginning of the year or, if acquired during the year, at cost. The stable value fund is a bank common collective trust fund that invests in fully benefit-responsive investment contracts. It is valued at the fair market value of its underlying investments and reported at fair value in the Statement of Net Assets Available for Benefits, using net asset value as a practical expedient (further discussed in Note 3). The fund requires a 12-month written notice period for withdrawals initiated by the Plan Sponsor. Purchases and sales of securities are recorded on a trade-date basis. Interest income is recorded on an accrual basis, and dividends are recorded on the ex-dividend date. Net appreciation (depreciation) includes gains and losses on investments bought and sold, as well as those held during the year. Management fees and operating expenses for mutual funds and common collective trust funds are deducted from investment income daily and are not separately disclosed. Accordingly, these fees and expenses reduce reported investment returns.
Notes Receivable from Participants	Notes Receivable from Participants Notes receivable from participants are recorded at their unpaid principal balance, plus any accrued but unpaid interest. Delinquent participant loans are reclassified as benefits paid to participants in accordance with Plan terms.
Administrative Expenses	Administrative Expenses Administrative expenses of the Plan are paid by either the Plan or the Plan Sponsor, as specified in the Plan document.
Payment of Benefits	Payment of Benefits Benefits are recorded when paid. As of December 31, 2025 and 2024, no participants had elected to withdraw from the Plan but had not yet been paid.
Excess Contributions Payable	Excess Contributions Payable The Plan is required to return contributions received during the Plan year in excess of IRC limits. As of December 31, 2025 and 2024, there were excess contributions due to participants of $0 and $2,054, respectively.

FAIR VALUE MEASUREMENTS

12 Months Ended

Dec. 31, 2025

EMPLOYEE RETIREMENT SAVINGS PLAN

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS

(3) FAIR VALUE MEASUREMENTS

The Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 820, Fair Value Measurement, provides the framework for measuring fair value. This framework establishes a fair value hierarchy that prioritizes the inputs used in valuation techniques to measure fair value. The hierarchy assigns the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy under FASB ASC 820 are described as follows:

Level 1: Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that the Plan has the ability to access.

Level 2: Inputs to the valuation methodology include quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in inactive markets; inputs other than quoted prices that are observable for the asset or liability; inputs that are derived principally from or corroborated by observable market data by correlation or other means. If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability.

Level 3: Inputs to the valuation methodology are unobservable and significant to the fair value measurement.

Assets are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. Valuation techniques maximize the use of relevant observable inputs and minimize the use of unobservable inputs. The following is a description of the valuation methodologies used for assets measured at fair value.

Common Stock: Valued at the closing price reported in the active market where the securities are traded.

Mutual Funds: Valued at the daily closing price as reported by the fund. The mutual funds held by the Plan are open-end mutual funds registered with the Securities and Exchange Commission (“SEC”). These funds are required to publish their daily net asset value and transact at that price, making them actively traded.

Stable Value Fund: Composed primarily of fully benefit-responsive investment contracts and reported at fair value using net asset value (“NAV”) as a practical expedient. The stable value fund calculates NAV per share in accordance with the measurement principles in FASB ASC 946, Financial Services—Investment Companies. Those measurement principles indicate that, in the determination of a stable value fund’s NAV, the relevant measurement is net assets which include the fully benefit-responsive investment contracts held by the fund at contract value. This NAV represents the Plan’s fair value, as it is the NAV at which the Plan transacts with the fund. This practical expedient is not used when it is probable that the fund will sell the investment for an amount different from the reported NAV. Participant transactions may occur daily, with no redemption notice period for individual participant commitments, redemption restrictions, or notice period requirements. If the Plan initiates a full redemption of the fund, the issuer reserves the right to require 12 months’ notice to ensure orderly securities liquidation.

Common Collective Trusts: Valued at the NAV of shares held by the Plan at year-end, based on the quoted market prices of the underlying pooled assets, which primarily consist of open-end mutual funds registered with the SEC. NAV is used as a practical expedient for estimating the fair value of common collective trusts. Participant transactions may occur daily, with no redemption notice period for individual participant commitments, redemption restrictions, or notice period requirements.

The following tables set forth by level, within the fair value hierarchy, the Plan’s investments at fair value as of December 31, 2025 and 2024:


	December 31, 2025
	Level 1		Level 2		Level 3		Total

Investments in the fair value hierarchy:
Mutual funds	$	163,411,585	$	—	$	—	$	163,411,585
Valmont Industries, Inc. common stock		38,295,874		—		—		38,295,874
Total investments in the fair value hierarchy	$	201,707,459	$	—	$	—	$	201,707,459

Investments at net asset value:
Stable value fund								21,740,195
Common collective trusts								528,035,568
Total investments at net asset value								549,775,763

Total investments, at fair value							$	751,483,222


	December 31, 2024
	Level 1		Level 2		Level 3		Total

Investments in the fair value hierarchy:
Mutual funds	$	139,845,497	$	—	$	—	$	139,845,497
Valmont Industries, Inc. common stock		32,154,865		—		—		32,154,865
Total investments in the fair value hierarchy	$	172,000,362	$	—	$	—	$	172,000,362

Investments at net asset value:
Stable value fund								22,376,223
Common collective trusts								457,433,164
Total investments at net asset value								479,809,387

Total investments, at fair value							$	651,809,749

- Definition

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.

+ References

+ Details

- Definition

The entire disclosure for fair value of investment held by employee stock purchase, saving, or similar plan (employee benefit plan (EBP)), including, but not limited to, fair value measured at net asset value per share as practical expedient (NAV).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-3

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-3

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 962
-SubTopic 325
-Name Accounting Standards Codification
-Section 55
-Paragraph 17
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478873/962-325-55-17

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 962
-SubTopic 325
-Name Accounting Standards Codification
-Section 45
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477509/962-325-45-5

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 962
-SubTopic 205
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6A-04(2)(b))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477804/962-205-S99-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 962
-SubTopic 205
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6A-04(3)(b))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477804/962-205-S99-1

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 962
-SubTopic 205
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6A-02(a))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477804/962-205-S99-1

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(2)(i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 16: http://www.xbrl.org/2003/role/recommendedDisclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 23
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-23

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 962
-SubTopic 325
-Name Accounting Standards Codification
-Section 45
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477509/962-325-45-6

+ Details

STATEMENTS OF CHANGES IN NET ASSETS AVAILABLE FOR BENEFITS - EMPLOYEE RETIREMENT SAVINGS PLAN - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Investment income:
Net appreciation in investments	$ 111,434,824	$ 80,886,724
Interest and dividends on investments	7,412,494	2,639,142
Net investment income	118,847,318	83,525,866
Interest income on notes receivable from participants	1,158,831	995,951
Contributions:
Employer	20,217,903	18,766,164
Participant	39,571,597	37,661,593
Rollover	3,994,448	2,377,124
Total contributions	63,783,948	58,804,881
Deductions from net assets attributed to:
Benefits paid to participants	82,046,683	84,389,636
Administrative expenses	823,003	823,846
Total deductions	82,869,686	85,213,482
Change in net assets available for benefits	100,920,411	58,113,216
Net assets available for benefits:
Beginning of year	665,493,543	607,380,327
End of year	$ 766,413,954	$ 665,493,543

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Dec. 31, 2025
EMPLOYEE RETIREMENT SAVINGS PLAN
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	(2) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Accounting The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, and changes therein, as well as the disclosure of contingent assets and liabilities. Actual results may differ from these estimates. Risks and Uncertainties The Plan invests in various investment securities, which are subject to risks such as interest rate, market, and credit risks. Due to the inherent risks associated with certain investment securities, it is at least reasonably possible that changes in their values could occur in the near term and materially impact the amounts reported in the Statements of Net Assets Available for Benefits. Investment Valuation and Income Recognition The Plan’s investments are reported at fair value. The fair value of a financial instrument represents the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Shares of mutual funds managed by registered investment companies are valued at quoted net asset values. Common collective trusts are valued based on their proportionate share of gains, losses, and income from the underlying pooled assets, which primarily consist of open-end mutual funds. The Company’s common stock is valued at its quoted market price. Realized gains and losses on sales of investments, as well as unrealized appreciation and depreciation, are based on market values at the beginning of the year or, if acquired during the year, at cost. The stable value fund is a bank common collective trust fund that invests in fully benefit-responsive investment contracts. It is valued at the fair market value of its underlying investments and reported at fair value in the Statement of Net Assets Available for Benefits, using net asset value as a practical expedient (further discussed in Note 3). The fund requires a 12-month written notice period for withdrawals initiated by the Plan Sponsor. Purchases and sales of securities are recorded on a trade-date basis. Interest income is recorded on an accrual basis, and dividends are recorded on the ex-dividend date. Net appreciation (depreciation) includes gains and losses on investments bought and sold, as well as those held during the year. Management fees and operating expenses for mutual funds and common collective trust funds are deducted from investment income daily and are not separately disclosed. Accordingly, these fees and expenses reduce reported investment returns. Notes Receivable from Participants Notes receivable from participants are recorded at their unpaid principal balance, plus any accrued but unpaid interest. Delinquent participant loans are reclassified as benefits paid to participants in accordance with Plan terms. Administrative Expenses Administrative expenses of the Plan are paid by either the Plan or the Plan Sponsor, as specified in the Plan document. Payment of Benefits Benefits are recorded when paid. As of December 31, 2025 and 2024, no participants had elected to withdraw from the Plan but had not yet been paid. Excess Contributions Payable The Plan is required to return contributions received during the Plan year in excess of IRC limits. As of December 31, 2025 and 2024, there were excess contributions due to participants of $0 and $2,054, respectively.

PARTY-IN-INTEREST TRANSACTIONS (Details) - EMPLOYEE RETIREMENT SAVINGS PLAN - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
PARTY-IN-INTEREST TRANSACTIONS
Fees paid by Plan participants	$ 823,003	$ 823,846
Fidelity
PARTY-IN-INTEREST TRANSACTIONS
Fees paid by Plan participants	$ 823,003	$ 823,846
Valmont Industries, Inc. common stock \| Employer
PARTY-IN-INTEREST TRANSACTIONS
Number of shares held	95,188	104,852
Investment at cost basis	$ 10,406,133	$ 10,699,557
Dividend income	$ 267,388	$ 268,348

DESCRIPTION OF THE PLAN - Forfeitures (Details) - EMPLOYEE RETIREMENT SAVINGS PLAN - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
DESCRIPTION OF THE PLAN
Forfeited nonvested account balance	$ 157,674	$ 160,864
Amount of forfeited nonvested accounts used to offset employer contributions	$ 1,119,051	$ 1,541,774

DESCRIPTION OF THE PLAN - Notes Receivable from Participants (Details) - EMPLOYEE RETIREMENT SAVINGS PLAN	12 Months Ended
	Dec. 31, 2025 USD ($) loan
DESCRIPTION OF THE PLAN
Note receivable, minimum borrowing amount	$ 1,000
Note receivable, maximum borrowing amount	$ 50,000
Note receivable, maximum borrowing percentage	50.00%
Note receivable, maximum number of loans outstanding \| loan	1
Maximum loan term	5 years

Document and Entity Information	12 Months Ended
Document and Entity Information	Dec. 31, 2025
Document and Entity Information
Document Type	11-K
Entity Registrant Name	Valmont Industries, Inc.
Entity Central Index Key	0000102729
Amendment Flag	false
EMPLOYEE RETIREMENT SAVINGS PLAN
Document and Entity Information
Document Type	11-K
Amendment Flag	false

FEDERAL INCOME TAX STATUS (Details) - EMPLOYEE RETIREMENT SAVINGS PLAN	12 Months Ended
	Dec. 31, 2025
FEDERAL INCOME TAX STATUS
Determination letter obtained	true
Determination letter date	Jun. 30, 2020
Tax qualification status	us-gaap:QualifiedPlanMember

DESCRIPTION OF THE PLAN - Contributions (Details) - EMPLOYEE RETIREMENT SAVINGS PLAN	12 Months Ended
	Dec. 31, 2025
DESCRIPTION OF THE PLAN
Employee contribution	75.00%
Deferral rate	6.00%
Employer contribution	75.00%
Percentage of participant eligible compensation	6.00%

DESCRIPTION OF THE PLAN - Vesting (Details) - EMPLOYEE RETIREMENT SAVINGS PLAN	12 Months Ended
	Dec. 31, 2025
DESCRIPTION OF THE PLAN
Vesting percentage	25.00%
Vesting period	4 years

PLAN TERMINATION (Details)	12 Months Ended
PLAN TERMINATION (Details)	Dec. 31, 2025
EMPLOYEE RETIREMENT SAVINGS PLAN
PLAN TERMINATION
Vesting percentage	100.00%