EARNINGS PER SHARE

The following table provides a reconciliation between Basic and Diluted earnings per share (EPS):



	Basic EPS		Dilutive Effect of Stock Options			Diluted EPS
Thirteen weeks ended September 29, 2018:
Net earnings attributable to Valmont Industries, Inc.	$	4,448	$	—		$	4,448
Shares outstanding (000 omitted)	22,215		137			22,352
Per share amount	$	0.20	$	—		$	0.20
Thirteen weeks ended September 30, 2017:
Net earnings attributable to Valmont Industries, Inc.	$	35,208	$	—		$	35,208
Shares outstanding (000 omitted)	22,527		224			22,751
Per share amount	$	1.56	$	(0.01	)	$	1.55
Thirty-nine weeks ended September 29, 2018:
Net earnings attributable to Valmont Industries, Inc.	$	76,689	$	—		$	76,689
Shares outstanding (000 omitted)	22,421		153			22,574
Per share amount	$	3.42	$	(0.02	)	$	3.40
Thirty-nine weeks ended September 30, 2017:
Net earnings attributable to Valmont Industries, Inc.	$	119,851	$	—		$	119,851
Shares outstanding (000 omitted)	22,505		212			22,717
Per share amount	$	5.33	$	(0.05	)	$	5.28

Basic and diluted earnings per share in the third quarter and first three quarters of 2018 were impacted by the 2018 Restructuring Plan costs of $7,858, after-tax ($0.35 per share) and $17,478, after-tax ($0.77 per share), respectively. In the third quarter of 2018, the Company impaired the goodwill and trade name for its offshore and other complex steel structures business and paid off the 2020 bonds, resulting in a charge of $15,479, after tax ($0.69 per share) and $11,115, after tax ($0.50 per share), respectively. The Company incurred acquisition due diligence costs of $2,349, after tax ($0.11 per share) and $3,155, after tax ($0.14 per share) in the third quarter and first three quarters of 2018, respectively. The Company divested of its grinding media business in the second quarter of 2018 resulting in a loss of $5,455, after-tax ($0.24 per share).

At September 29, 2018 and September 30, 2017, there were 190,021 and 0 outstanding stock options with exercise prices exceeding the market price of common stock that were excluded from the computation of diluted earnings per share, respectively.