GOODWILL AND INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 31, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Components of Amortized Intangible Assets

The components of amortized intangible assets at December 31, 2022 and December 25, 2021 were as follows:

	December 31, 2022
	Gross				Weighted
	Carrying		Accumulated		Average
	Amount		Amortization		Life
Customer Relationships	$	222,716	$	145,502	13 years
Patents & Proprietary Technology		58,404		21,291	9 years
Trade Name		2,850		645	7 years
Other		2,462		2,164	5 years
	$	286,432	$	169,602

	December 25, 2021
	Gross				Weighted
	Carrying		Accumulated		Average
	Amount		Amortization		Life
Customer Relationships	$	224,597	$	160,626	13 years
Patents & Proprietary Technology		58,699		13,955	9 years
Trade Name		2,850		183	7 years
Other		4,534		3,959	6 years
	$	290,680	$	178,723

Schedule of Future Estimated Amortization Expense

(8) GOODWILL AND INTANGIBLE ASSETS – CONTINUED

Estimated annual amortization expense related to finite‑lived intangible assets is as follows:

	Estimated
	Amortization
	Expense
2023	$	20,825
2024		18,888
2025		17,454
2026		12,933
2027		9,695

Schedule of Non-Amortized Intangible Assets

The carrying values of these trade names at December 31, 2022 and December 25, 2021 were as follows:

	December 31,		December 25,		Year
	2022		2021		Acquired
Newmark	$	11,111	$	11,111	2004
Convert Italia S.p.A.		8,024		8,479	2018
Webforge		7,107		7,877	2010
Ingal EPS / Ingal Civil Products		6,891		7,637	2010
Valmont SM		—		6,082	2014
ConcealFab		5,000		—	2022
Shakespeare		4,000		4,000	2014
Walpar		3,500		3,500	2018
Other		14,152		14,721	Various
	$	59,785	$	63,407

Schedule of Carrying Amount of Goodwill

The carrying amount of goodwill by segment as of December 31, 2022 and December 25, 2021 was as follows:

	Infrastructure		Agriculture		Other		Total
Gross balance at December 25, 2021	$	442,521	$	313,512	$	14,355	$	770,388
Accumulated impairment losses		(47,467)		—		(14,355)		(61,822)
Balance at December 25, 2021		395,054		313,512		—	$	708,566
Acquisitions		42,465		—		—		42,465
Foreign currency translation		(11,435)		265		—		(11,170)
Balance at December 31, 2022	$	426,084	$	313,777	$	—	$	739,861

	Infrastructure		Agriculture		Other		Total
Gross balance at December 26, 2020	$	447,612	$	30,177	$	14,355	$	492,144
Accumulated impairment losses		(47,467)		—		(14,355)		(61,822)
Balance at December 26, 2020		400,145		30,177		—		430,322
Acquisitions		—		284,253		—		284,253
Foreign currency translation		(5,091)		(918)		—		(6,009)
Balance at December 25, 2021	$	395,054	$	313,512	$	—	$	708,566