(12) 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 net earnings per share:

Fiscal Year Ended

December 27,

December 28,

December 30,

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

Net earnings attributable to Valmont Industries, Inc.

Net earnings attributable to Valmont Industries, Inc.

$

350,273

$

348,259

$

150,849

Change in redemption value of redeemable noncontrolling interests

(15,489)

(7,374)

Net earnings attributable to Valmont Industries, Inc. including change in redemption value of redeemable noncontrolling interests

$

334,784

$

348,259

$

143,475

Weighted average shares outstanding (in thousands):

Basic

19,795

20,122

20,956

Dilutive effect of various stock awards

142

139

203

Diluted

19,937

20,261

21,159

Net earnings attributable to Valmont Industries, Inc. per share:

Basic

$

16.91

$

17.31

$

6.85

Dilutive effect of various stock awards

(0.12)

(0.12)

(0.07)

Diluted

$

16.79

$

17.19

$

6.78

As of December 27, 2025, December 28, 2024, and December 30, 2023, there were 22,216; 44,620; and 127,774 outstanding stock options, respectively, with exercise prices that exceeded the average market price of common stock during the respective periods. As such, these options were anti-dilutive and were excluded from the computation of diluted net earnings per share.

Historical Timeline

Fiscal YearFiled
2025Feb 24, 2026Showing above
2024Feb 25, 2025
2023Feb 28, 2024
2022Mar 1, 2023
2021Feb 23, 2022
2020Feb 24, 2021
2019Feb 26, 2020
2018Feb 27, 2019
2017Feb 28, 2018
2016Mar 1, 2017
2015Feb 24, 2016

About Earnings Per Share Disclosures

The earnings per share disclosure breaks down the calculation from net income to both basic and diluted EPS, revealing the full impact of a company's capital structure on per-share economics. The reconciliation between basic and diluted share counts exposes how many stock options, RSUs, convertible securities, and warrants are potentially dilutive to existing shareholders.

Key signals: a widening gap between basic and diluted shares indicates growing dilution from equity compensation or convertible instruments. Anti-dilutive securities excluded from the diluted calculation deserve attention — they represent latent dilution that will materialize if the stock price rises. Watch for the effect of share buybacks on per-share metrics: EPS growth driven primarily by repurchases rather than income growth signals weakening fundamentals. Compare year-over-year changes in the diluted share count against equity compensation expense to assess whether management is effectively managing dilution.