CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 24, 2022	Sep. 30, 2023	Sep. 24, 2022
Net sales	$ 1,050,295	$ 1,097,382	$ 3,159,072	$ 3,213,734
Total cost of sales	735,184	811,904	2,205,979	2,386,469
Gross profit	315,111	285,478	953,093	827,265
Selling, general, and administrative expenses	194,277	175,506	580,060	503,732
Impairment of long-lived assets	140,844		140,844	0
Realignment charges	4,180		4,180
Operating income (loss)	(24,190)	109,972	228,009	323,533
Other income (expenses):
Interest expense	(13,472)	(11,629)	(41,494)	(34,278)
Interest income	3,186	507	4,579	1,019
Gain (loss) on investments - unrealized	(344)	(901)	1,791	(4,306)
Other	165	2,822	(1,599)	8,537
Total other income (expenses)	(10,465)	(9,201)	(36,723)	(29,028)
Earnings (loss) before income taxes and equity in loss of nonconsolidated subsidiaries	(34,655)	100,771	191,286	294,505
Income tax expense (benefit):
Current	29,654	33,278	91,801	83,311
Deferred	(14,193)	(5,455)	(12,562)	(2,780)
Total income tax expense	15,461	27,823	79,239	80,531
Earnings (loss) before equity in loss of nonconsolidated subsidiaries	(50,116)	72,948	112,047	213,974
Equity in loss of nonconsolidated subsidiaries	(199)	(18)	(1,219)	(931)
Net earnings (loss)	(50,315)	72,930	110,828	213,043
Loss (earnings) attributable to noncontrolling interests	1,287	(818)	4,060	(2,512)
Net earnings (loss) attributable to Valmont Industries, Inc.	$ (49,028)	$ 72,112	$ 114,888	$ 210,531
Earnings (loss) per share:
Basic	$ (2.34)	$ 3.38	$ 5.45	$ 9.88
Diluted	$ (2.34)	$ 3.34	$ 5.40	$ 9.77
Product sales
Net sales	$ 949,217	$ 999,131	$ 2,853,098	$ 2,926,290
Total cost of sales	669,472	739,353	2,002,675	2,193,846
Services sales
Net sales	101,078	98,251	305,974	287,444
Total cost of sales	$ 65,712	$ 72,551	$ 203,304	$ 192,623