Valmont Industries (VMI) 10-Q 30 Apr 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 29, 2014	Apr. 22, 2014
Document and Entity Information	'	'
Entity Registrant Name	'VALMONT INDUSTRIES INC	'
Entity Central Index Key	'0000102729	'
Document Type	'10-Q	'
Document Period End Date	29-Mar-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-27	'
Entity Current Reporting Status	'Yes	'
Entity Filer Category	'Large Accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	26,883,338
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF EARNINGS (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 29, 2014	Mar. 30, 2013
CONDENSED CONSOLIDATED STATEMENTS OF EARNINGS	'	'
Product sales	$681,043	$740,447
Services sales	70,697	79,183
Net sales	751,740	819,630
Product cost of sales	497,843	529,161
Services cost of sales	46,915	55,100
Total cost of sales	544,758	584,261
Gross profit	206,982	235,369
Selling, general and administrative expenses	108,134	117,179
Operating income	98,848	118,190
Other income (expenses):	'	'
Interest expense	-8,197	-8,190
Interest income	1,739	1,353
Other	-5,812	1,556
Total other income (expenses)	-12,270	-5,281
Earnings before income taxes and equity in earnings of nonconsolidated subsidiaries	86,578	112,909
Income tax expense (benefit):	'	'
Current	32,938	38,660
Deferred	-2,923	-3,687
Total income tax expense (benefit)	30,015	34,973
Earnings before equity in earnings of nonconsolidated subsidiaries	56,563	77,936
Equity in earnings of nonconsolidated subsidiaries	'	204
Net earnings	56,563	78,140
Less: Earnings attributable to noncontrolling interests	-583	-571
Net earnings attributable to Valmont Industries, Inc.	$55,980	$77,569
Earnings per share:	'	'
Basic (in dollars per share)	$2.10	$2.92
Diluted (in dollars per share)	$2.08	$2.89
Cash dividends declared per share (in dollars per share)	$0.25	$0.23
Weighted average number of shares of common stock outstanding-Basic (000 omitted) (in shares)	26,715	26,583
Weighted average number of shares of common stock outstanding-Diluted (000 omitted) (in shares)	26,950	26,859

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 29, 2014	Mar. 30, 2013
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME	'	'
Net earnings	$56,563	$78,140
Foreign currency translation adjustments:	'	'
Unrealized translation gain (loss)	11,637	-9,620
Realized loss included in net earnings during the period	'	-5,194
Unrealized loss on cash flow hedge:	'	'
Amortization cost included in interest expense	100	100
Actuarial gain (loss) in defined benefit pension plan	-233	-936
Other comprehensive income (loss)	11,504	-15,650
Comprehensive income	68,067	62,490
Comprehensive loss (income) attributable to noncontrolling interests	88	1,640
Comprehensive income attributable to Valmont Industries, Inc.	$68,155	$64,130

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Mar. 29, 2014	Dec. 28, 2013
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$488,195	$613,706
Receivables, net	529,693	515,440
Inventories	424,825	380,000
Prepaid expenses	57,913	22,997
Refundable and deferred income taxes	57,935	65,697
Total current assets	1,558,561	1,597,840
Property, plant and equipment, at cost	1,171,914	1,017,126
Less accumulated depreciation and amortization	559,711	482,916
Net property, plant and equipment	612,203	534,210
Goodwill	355,844	349,632
Other intangible assets, net	226,469	170,917
Other assets	132,789	123,895
Total assets	2,885,866	2,776,494
Current liabilities:	'	'
Current installments of long-term debt	188	202
Notes payable to banks	14,860	19,024
Accounts payable	234,218	216,121
Accrued employee compensation and benefits	86,327	122,967
Accrued expenses	91,110	71,560
Income taxes payable	9,967	'
Dividends payable	6,721	6,706
Total current liabilities	443,391	436,580
Deferred income taxes	104,642	78,924
Long-term debt, excluding current installments	479,141	470,907
Defined benefit pension liability	139,047	154,397
Deferred compensation	46,502	39,109
Other noncurrent liabilities	53,340	51,731
Shareholders' equity:	'	'
Preferred stock of $1 par value - Authorized 500,000 shares; none issued	'	'
Common stock of $1 par value - Authorized 75,000,000 shares; 27,900,000 issued	27,900	27,900
Retained earnings	1,615,696	1,562,670
Accumulated other comprehensive income (loss)	-35,510	-47,685
Treasury stock	-19,897	-20,860
Total Valmont Industries, Inc. shareholders' equity	1,588,189	1,522,025
Noncontrolling interest in consolidated subsidiaries	31,614	22,821
Total shareholders' equity	1,619,803	1,544,846
Total liabilities and shareholders' equity	$2,885,866	$2,776,494

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Mar. 29, 2014	Dec. 28, 2013
CONDENSED CONSOLIDATED BALANCE SHEETS	'	'
Preferred stock, par value (in dollars per share)	$1	$1
Preferred stock, Authorized shares	500,000	500,000
Preferred stock, issued shares	0	0
Common stock, par value (in dollars per share)	$1	$1
Common stock, Authorized shares	75,000,000	75,000,000
Common stock, issued shares	27,900,000	27,900,000

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 29, 2014	Mar. 30, 2013
Cash flows from operating activities:	'	'
Net earnings	$56,563	$78,140
Adjustments to reconcile net earnings to net cash flows from operations:	'	'
Depreciation and amortization	19,601	19,208
Loss on investment	3,386	'
Stock-based compensation	1,880	1,675
Defined benefit pension plan expense	662	1,633
Contribution to defined benefit pension plan	-17,484	-10,346
Gain on sale of property, plant and equipment	-127	-66
Equity in earnings in nonconsolidated subsidiaries	'	-204
Deferred income taxes	-2,923	-3,687
Changes in assets and liabilities (net of acquisitions):	'	'
Receivables	31,668	19,006
Inventories	-37,911	-30,390
Prepaid expenses	-9,148	-2,786
Accounts payable	-12,471	-5,303
Accrued expenses	-29,889	-17,808
Other noncurrent liabilities	1,551	1,130
Income taxes payable	16,559	14,410
Net cash flows from operating activities	21,917	64,612
Cash flows from investing activities:	'	'
Purchase of property, plant and equipment	-23,526	-21,845
Proceeds from sale of assets	1,391	29,415
Acquisitions, net of cash acquired	-120,483	-54,714
Other, net	-990	2,789
Net cash flows from investing activities	-143,608	-44,355
Cash flows from financing activities:	'	'
Net borrowings under short-term agreements	-4,056	-573
Principal payments on long-term borrowings	-63	-16
Dividends paid	-6,706	-6,001
Dividends to noncontrolling interest	-351	-1,476
Proceeds from exercises under stock plans	7,860	11,697
Excess tax benefits from stock option exercises	2,296	226
Purchase of common treasury shares-stock plan exercises	-8,574	-12,375
Net cash flows from financing activities	-9,594	-8,518
Effect of exchange rate changes on cash and cash equivalents	5,774	-5,872
Net change in cash and cash equivalents	-125,511	5,867
Cash and cash equivalents-beginning of year	613,706	414,129
Cash and cash equivalents-end of period	$488,195	$419,996

CONDENSED_CONSOLIDATED_STATEME3

CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (USD $)	Total	Common stock	Additional paid-in capital	Retained earnings	Accumulated other comprehensive income (loss)	Treasury stock	Noncontrolling interest in consolidated subsidiaries
In Thousands, unless otherwise specified
Balance at Dec. 29, 2012	$1,407,010	$27,900	'	$1,300,529	$43,938	($22,455)	$57,098
Increase (Decrease) in Shareholders' Equity	'	'	'	'	'	'	'
Net earnings	78,140	'	'	77,569	'	'	571
Other comprehensive income (loss)	-15,650	'	'	'	-13,439	'	-2,211
Cash dividends declared	-6,020	'	'	-6,020	'	'	'
Dividends to noncontrolling interests	-1,476	'	'	'	'	'	-1,476
Acquisition	325	'	'	'	'	'	325
Stock plan exercises; 57,854 and 77,955 shares acquired for the period ended March 2014 and 2013, respectively	-12,375	'	'	'	'	-12,375	'
Stock options exercised; 110,339 and 156,342 shares issued for the period ended March 2014 ad 2013, respectively	11,697	'	-1,901	659	'	12,939	'
Tax benefit from stock option exercises	226	'	226	'	'	'	'
Stock option expense	1,313	'	1,313	'	'	'	'
Stock awards; 8,290 and 2,667 shares issued for the period ended March 2014 ad 2013, respectively	735	'	362	'	'	373	'
Balance at Mar. 30, 2013	1,463,925	27,900	'	1,372,737	30,499	-21,518	54,307
Balance at Dec. 28, 2013	1,544,846	27,900	'	1,562,670	-47,685	-20,860	22,821
Increase (Decrease) in Shareholders' Equity	'	'	'	'	'	'	'
Net earnings	56,563	'	'	55,980	'	'	583
Other comprehensive income (loss)	11,504	'	'	'	12,175	'	-671
Cash dividends declared	-6,721	'	'	-6,721	'	'	'
Dividends to noncontrolling interests	-351	'	'	'	'	'	-351
Acquisition	9,232	'	'	'	'	'	9,232
Stock plan exercises; 57,854 and 77,955 shares acquired for the period ended March 2014 and 2013, respectively	-8,574	'	'	'	'	-8,574	'
Stock options exercised; 110,339 and 156,342 shares issued for the period ended March 2014 ad 2013, respectively	7,860	'	-4,176	3,767	'	8,269	'
Tax benefit from stock option exercises	2,296	'	2,296	'	'	'	'
Stock option expense	1,263	'	1,263	'	'	'	'
Stock awards; 8,290 and 2,667 shares issued for the period ended March 2014 ad 2013, respectively	1,885	'	617	'	'	1,268	'
Balance at Mar. 29, 2014	$1,619,803	$27,900	'	$1,615,696	($35,510)	($19,897)	$31,614

CONDENSED_CONSOLIDATED_STATEME4

CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (Parenthetical)	3 Months Ended
	Mar. 29, 2014	Mar. 30, 2013
CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY	'	'
Stock plan exercises; shares acquired	57,854	77,955
Stock options exercised; shares issued	110,339	156,342
Stock awards; shares issued	8,290	2,667

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 29, 2014
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	(1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Condensed Consolidated Financial Statements
	The Condensed Consolidated Balance Sheet as of March 29, 2014, the Condensed Consolidated Statements of Earnings and Comprehensive Income for the thirteen weeks ended March 29, 2014 and March 30, 2013, and the Condensed Consolidated Statements of Cash Flows and Shareholders' Equity for the thirteen week periods then ended have been prepared by the Company, without audit. In the opinion of management, all necessary adjustments (which include normal recurring adjustments) have been made to present fairly the financial statements as of March 29, 2014 and for all periods presented.
	Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. These Condensed Consolidated Financial Statements should be read in conjunction with the financial statements and notes thereto included in the Company's Annual Report on Form 10-K for the fiscal year ended December 28, 2013. The accounting policies and methods of computation followed in these interim financial statements are the same as those followed in the financial statements for the year ended December 28, 2013. The results of operations for the period ended March 29, 2014 are not necessarily indicative of the operating results for the full year.
	Inventories
	Approximately 44% and 43% of inventory is valued at the lower of cost, determined on the last-in, first-out (LIFO) method, or market as of March 29, 2014 and December 28, 2013, respectively. All other inventory is valued at the lower of cost, determined on the first-in, first-out (FIFO) method or market. Finished goods and manufactured goods inventories include the costs of acquired raw materials and related factory labor and overhead charges required to convert raw materials to manufactured and finished goods. The excess of replacement cost of inventories over the LIFO value is approximately $45,601 and $45,204 at March 29, 2014 and December 28, 2013, respectively.
	Inventories consisted of the following:
		March 29,			December 28,
		2014			2013
	Raw materials and purchased parts	$	183,412		$	179,576
	Work-in-process		39,617			27,294
	Finished goods and manufactured goods		247,397			218,334
	Subtotal		470,426			425,204
	Less: LIFO reserve		45,601			45,204
		$	424,825		$	380,000
	Income Taxes
	Earnings before income taxes and equity in earnings of nonconsolidated subsidiaries for the thirteen weeks ended March 29, 2014 and March 30, 2013, were as follows:
		Thirteen Weeks
		Ended
		2014			2013
	United States	$	71,694		$	89,384
	Foreign		14,884			23,525
		$	86,578		$	112,909
	Pension Benefits
	The Company incurs expenses in connection with the Delta Pension Plan ("DPP"). The DPP was acquired as part of the Delta plc acquisition in fiscal 2010 and has no members that are active employees. In order to measure expense and the related benefit obligation, various assumptions are made including discount rates used to value the obligation, expected return on plan assets used to fund these expenses and estimated future inflation rates. These assumptions are based on historical experience as well as current facts and circumstances. An actuarial analysis is used to measure the expense and liability associated with pension benefits.
	The components of the net periodic pension expense for the thirteen weeks ended March 29, 2014 and March 30, 2013 were as follows:
		2014			2013
	Net periodic benefit expense:
	Interest cost	$	7,197		$	6,571
	Expected return on plan assets		(6,535	)		(4,938	)
	Net periodic benefit expense	$	662		$	1,633
	Stock Plans
	The Company maintains stock-based compensation plans approved by the shareholders, which provide that the Human Resource Committee of the Board of Directors may grant incentive stock options, nonqualified stock options, stock appreciation rights, non-vested stock awards and bonuses of common stock. At March 29, 2014, 1,476,466 shares of common stock remained available for issuance under the plans. Shares and options issued and available are subject to changes in capitalization.
	Under the plans, the exercise price of each option equals the closing market price at the date of the grant. Options vest beginning on the first anniversary of the grant in equal amounts over three to six years or on the fifth anniversary of the grant.
	Expiration of grants is from six to ten years from the date of grant. The Company's compensation expense (included in selling, general and administrative expenses) and associated income tax benefits related to stock options for the thirteen weeks ended March 29, 2014 and March 30, 2013, respectively, were as follows:
		Thirteen Weeks
		Ended
		2014			2013
	Compensation expense	$	1,263		$	1,313
	Income tax benefits		486			506
	Equity Method Investments
	The Company has equity method investments in non-consolidated subsidiaries, which are recorded within "Other assets" on the Condensed Consolidated Balance Sheet. In February 2013, the Company sold its nonconsolidated investment in Manganese Materials Company Pty. Ltd. to the majority owner of the business for approximately $29,250. The profit on the sale was not significant, which included the recognition of $5,194 in currency translation adjustments previously recorded as part of "Accumulated other comprehensive income" on the Condensed Consolidated Balance Sheet. The Company also recognized certain deferred tax benefits of approximately $3,200 associated with the sale in the first quarter of fiscal 2013.
	Fair Value
	The Company applies the provisions of Accounting Standards Codification 820, Fair Value Measurements ("ASC 820") which defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. The provisions of ASC 820 apply to other accounting pronouncements that require or permit fair value measurements. As defined in ASC 820, fair value is 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.
	ASC 820 establishes a three-level hierarchy for fair value measurements based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date. Inputs refer broadly to the assumptions that market participants would use in pricing the asset or liability, including assumptions about risk. Financial assets and liabilities carried at fair value will be classified and disclosed in one of the following three categories:
	Level 1:    Quoted market prices in active markets for identical assets or liabilities.
	Level 2:    Observable market based inputs or unobservable inputs that are corroborated by market data.
	Level 3:    Unobservable inputs that are not corroborated by market data.
	The categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement.
	Following is a description of the valuation methodologies used for assets and liabilities measured at fair value.
	Trading Securities: The assets and liabilities recorded for the investments held in the Valmont Deferred Compensation Plan of $34,175 ($27,133 in December 2013) represent mutual funds, invested in debt and equity securities, classified as trading securities in accordance with Accounting Standards Codification 320, Accounting for Certain Investments in Debt and Equity Securities, considering the employee's ability to change investment allocation of their deferred compensation at any time. The Company's ownership in Delta EMD Pty. Ltd. (JSE:DTA) of $10,255 and $13,910 is recorded at fair value at March 29, 2014 and December 28, 2013, respectively. Quoted market prices are available for these securities in an active market and therefore categorized as a Level 1 input.
					Fair Value Measurement Using:
		Carrying Value			Quoted Prices in			Significant Other			Significant
		March 29,			Active Markets			Observable			Unobservable
		2014			for Identical			Inputs			Inputs
					Assets (Level 1)			(Level 2)			(Level 3)
	Assets:
	Trading Securities	$	44,430		$	44,430		$	—		$	—
					Fair Value Measurement Using:
		Carrying Value			Quoted Prices in			Significant Other			Significant
		December 28,			Active Markets			Observable			Unobservable
		2013			for Identical			Inputs			Inputs
					Assets (Level 1)			(Level 2)			(Level 3)
Assets:
Trading Securities	$	41,043		$	41,043		$	—		$	—
Comprehensive Income
Comprehensive income includes net earnings, currency translation adjustments, certain derivative-related activity and changes in net actuarial gains/losses from a pension plan. Results of operations for foreign subsidiaries are translated using the average exchange rates during the period. Assets and liabilities are translated at the exchange rates in effect on the balance sheet dates. Accumulated other comprehensive income (loss) consisted of the following at March 29, 2014 and December 28, 2013:
	Foreign			Unrealized			Defined			Accumulated
	Currency			Loss on Cash			Benefit			Other
	Translation			Flow Hedge			Pension Plan			Comprehensive
	Adjustments									Income
Balance at December 28, 2013	$	(20,165	)	$	(2,535	)	$	(24,985	)	$	(47,685	)
Current-period comprehensive income (loss)		12,308			100			(233	)		12,175
Balance at March 29, 2014	$	(7,857	)	$	(2,435	)	$	(25,218	)	$	(35,510	)

ACQUISITIONS

ACQUISITIONS	3 Months Ended
	Mar. 29, 2014
ACQUISITIONS	'
ACQUISITIONS	'
	(2) ACQUISITIONS
	On March 3, 2014, the Company purchased 90% of the outstanding shares of DS SM A/S, which was renamed Valmont SM. Valmont SM is a manufacturer of heavy complex steel structures for a diverse range of industries including wind energy, offshore oil and gas, and electricity transmission. Valmont SM's operations are reported in the Engineered Infrastructure Products Segment. Valmont SM's annual sales are approximately $190,000 and operates two manufacturing locations in Denmark. The purchase price paid for the business at closing (net of $56 cash acquired) was $120,483, including the payoff of an intercompany loan. The purchase is subject to an earn-out clause that is contingent on meeting future operational metrics for which no liability has been established based on current expectations. Additionally, the fair value measurements are subject to a trade working capital adjustment that has not yet been finalized. The acquisition, which was funded by cash held by the Company, was completed to participate in markets for wind energy, oil and gas exploration, power transmission and other related infrastructure markets. The excess purchase price over the fair value of assets resulted in goodwill, which is not deductible for tax purposes.
	The preliminary fair value measurement was completed at March 29, 2014, subject to management reviews and completion of the fair value measurements of the assets acquired and liabilities assumed. The Company expects the fair value measurement process to be completed in the second quarter of 2014.
	The following table summarizes the preliminary fair values of the assets acquired and liabilities assumed as of the date of acquisition.
		At March 3,
		2014
	Current assets	$	73,421
	Property, plant and equipment		69,438
	Intangible assets		59,110
	Goodwill		4,885
	Total fair value of assets acquired	$	206,854
	Current liabilities		50,953
	Deferred income taxes		17,245
	Intercompany note payable		37,448
	Long-term debt		8,941
	Non-controlling interests		9,232
	Total fair value of liabilities assumed		123,819
	Net assets acquired	$	83,035
	The Company's Condensed Consolidated Statements of Earnings for the thirteen weeks ended March 29, 2014 included net sales and net earnings of $17,304 and $1,178, respectively, resulting from Valmont SM's operations from March 3, 2014 to March 29, 2014. No pro forma information for 2014 has been provided as it does not have a material effect on the financial statements.
	Based on the preliminary fair value assessments, the Company allocated $59,110 of the purchase price to acquired intangible assets. The following table summarizes the major classes of Valmont SM's acquired intangible assets and the respective weighted average amortization periods:
		Amount		Weighted
				Average
				Amortization
				Period
				(Years)
	Trade Names	$	12,986		Indefinite
	Customer Relationships		46,124		15
	Total Intangible Assets	$	59,110
	On February 5, 2013, the Company purchased 100% of the outstanding shares of Locker Group Holdings Pty. Ltd. ("Locker"). Locker is a manufacturer of perforated and expanded metal for the non-residential market, industrial flooring and handrails for the access systems market, and screening media for applications in the industrial and mining sectors in Australia and Asia. Locker's operations are reported in the Engineered Infrastructure Products Segment. The purchase price paid for the business at closing (net of $116 cash acquired) was $53,152. In addition, a maximum of $7,911 additional purchase price may be paid to the sellers upon the achievement of certain gross profit and inventory targets over the next two years. The Company determined the present value of the potential additional purchase price at February 5, 2013 to be $7,178. The acquisition, which was funded by cash held by the Company, was completed to expand our product offering and sales coverage for access systems and related products in Asia Pacific.
	In December 2013, the Company purchased 100% of the outstanding shares of Armorflex International Ltd. ("Armorflex") for $10,000. Armorflex is a company holding proprietary intellectual property for products serving the highway safety market. In the preliminary measurement of fair values of assets acquired and liabilities assumed, we recorded goodwill of $6,864 and an aggregate of $3,792 for customer relationships, patented technology and other intangible assets. The fair value measurements are not yet complete, due to final working capital calculations and certain income tax measurements that have not been finalized. The Company expects these measurements to be completed in the second quarter of 2014. The goodwill is not deductible for tax purposes. Armorflex is included in the Engineered Infrastructure Products segment and was acquired to expand the Company's highway safety product offerings in the Asia Pacific region. This acquisition did not have a significant effect on the Company's fiscal 2013 financial results.
	The Company's Consolidated Statement of Earnings for the thirteen weeks ended March 29, 2014 included net sales of $34,581 and net earnings of $1,686 resulting from the Valmont SM, Locker, and Armorflex acquisitions. The pro forma effect of these acquisitions on the first quarter of 2013 Statement of Earnings was as follows:
		Thirteen weeks Ended
		March 30, 2013
	Net sales	$	867,855
	Net earnings	$	79,433
	Earnings per share—diluted	$	2.96

GOODWILL_AND_INTANGIBLE_ASSETS

GOODWILL AND INTANGIBLE ASSETS	3 Months Ended
	Mar. 29, 2014
GOODWILL AND INTANGIBLE ASSETS	'
GOODWILL AND INTANGIBLE ASSETS	'
	(3) GOODWILL AND INTANGIBLE ASSETS
	Amortized Intangible Assets
	The components of amortized intangible assets at March 29, 2014 and December 28, 2013 were as follows:
			March 29, 2014
			Gross			Accumulated		Weighted
			Carrying			Amortization		Average
			Amount					Life
	Customer Relationships		$	223,739		$	79,746	13 years
	Proprietary Software & Database			3,949			2,942	6 years
	Patents & Proprietary Technology			11,463			7,671	8 years
	Non-compete Agreements			1,624			1,452	6 years
			$	240,775		$	91,811
			December 28, 2013
			Gross			Accumulated		Weighted
			Carrying			Amortization		Average
			Amount					Life
	Customer Relationships		$	177,495		$	76,024	13 years
	Proprietary Software & Database			3,896			2,896	6 years
	Patents & Proprietary Technology			11,334			7,239	8 years
	Non-compete Agreements			1,620			1,438	6 years
			$	194,345		$	87,597
	Amortization expense for intangible assets for the thirteen weeks ended March 29, 2014 and March 30, 2013, respectively was as follows:
	2014			2013
	$	4,103		$	4,238
	Estimated annual amortization expense related to finite-lived intangible assets is as follows:
			Estimated
			Amortization
			Expense
	2014		$	18,211
	2015			17,923
	2016			17,350
	2017			17,302
	2018			15,616
	The useful lives assigned to finite-lived intangible assets included consideration of factors such as the Company's past and expected experience related to customer retention rates, the remaining legal or contractual life of the underlying arrangement that resulted in the recognition of the intangible asset and the Company's expected use of the intangible asset.
	Non-amortized intangible assets
	Intangible assets with indefinite lives are not amortized. The carrying values of trade names at March 29, 2014 and December 28, 2013 were as follows:
			March 29,			December 28,		Year
			2014			2013		Acquired
	Webforge		$	17,952		$	17,787		2010
	Newmark			11,111			11,111		2004
	Ingal EPS/Ingal Civil Products			9,475			9,387		2010
	Donhad			7,148			7,082		2010
	Industrial Galvanizers			4,156			4,117		2010
	Valmont SM			12,986			—		2014
	Other			14,677			14,685
			$	77,505		$	64,169
	In its determination of these intangible assets as indefinite-lived, the Company considered such factors as its expected future use of the intangible asset, legal, regulatory, technological and competitive factors that may impact the useful life or value of the intangible asset and the expected costs to maintain the value of the intangible asset. The Company expects that these intangible assets will maintain their value indefinitely. Accordingly, these assets are not amortized.
	The Company's trade names were tested for impairment in the third quarter of 2013 (exclusive of Valmont SM acquired in the first quarter of 2014). The values of the trade names were determined using the relief-from-royalty method. Based on this evaluation, the Company determined that its trade names were not impaired.
	Goodwill
	The carrying amount of goodwill by segment as of March 29, 2014 and December 28, 2013 was as follows:
			Engineered			Utility		Coatings			Irrigation		Other		Total
			Infrastructure			Support		Segment			Segment
			Products			Structures
			Segment			Segment
	Balance at December 28, 2013		$	175,442		$	75,404	$	77,062		$	2,420	$	19,304	$	349,632
	Acquisitions			4,885			—		—			—		—		4,885
	Foreign currency translation			1,310			—		(190	)		27		180		1,327
	Balance at March 29, 2014		$	181,637		$	75,404	$	76,872		$	2,447	$	19,484	$	355,844
	The goodwill from acquisitions arose from the acquisition of Valmont SM in the first quarter of 2014. The Company's goodwill was tested for impairment during the third quarter of 2013. As a result of that testing, the Company determined that its goodwill was not impaired, as the valuation of the reporting units exceeded their respective carrying values. The Company continues to monitor changes in the global economy that could impact future operating results of its reporting units. If such conditions arise, the Company will test a given reporting unit for impairment prior to the annual test.

CASH_FLOW_SUPPLEMENTARY_INFORM

CASH FLOW SUPPLEMENTARY INFORMATION	3 Months Ended
	Mar. 29, 2014
CASH FLOW SUPPLEMENTARY INFORMATION	'
CASH FLOW SUPPLEMENTARY INFORMATION	'
	(4) CASH FLOW SUPPLEMENTARY INFORMATION
	The Company considers all highly liquid temporary cash investments purchased with an original maturity of three months or less at the time of purchase to be cash equivalents. Cash payments for interest and income taxes (net of refunds) for the thirteen weeks ended March 29, 2014 and March 30, 2013 were as follows:
		2014		2013
	Interest	$	736	$	794
	Income taxes		13,345		28,896

EARNINGS_PER_SHARE

EARNINGS PER SHARE	3 Months Ended
	Mar. 29, 2014
EARNINGS PER SHARE	'
EARNINGS PER SHARE	'
	(5) EARNINGS PER SHARE
	The following table provides a reconciliation between Basic and Diluted earnings per share (EPS):
		Basic		Dilutive			Diluted
		EPS		Effect of			EPS
				Stock Options
	Thirteen weeks ended March 29, 2014:
	Net earnings attributable to Valmont Industries, Inc.	$	55,980	$	—		$	55,980
	Shares outstanding		26,715		235			26,950
	Per share amount	$	2.1	$	(0.02	)	$	2.08
	Thirteen weeks ended March 30, 2013:
	Net earnings attributable to Valmont Industries, Inc.	$	77,569	$	—		$	77,569
	Shares outstanding		26,583		276			26,859
	Per share amount	$	2.92	$	(0.03	)	$	2.89
	At March 29, 2014 there were 1,172 outstanding stock options with exercise prices exceeding the market price of common stock that were excluded from the computation of diluted earnings per share for the thirteen weeks ending March 29, 2014. At March 30, 2013, there were no outstanding stock options with exercise prices exceeding the market price of common stock.

BUSINESS_SEGMENTS

BUSINESS SEGMENTS	3 Months Ended
	Mar. 29, 2014
BUSINESS SEGMENTS	'
BUSINESS SEGMENTS	'
	(6) BUSINESS SEGMENTS
	The Company has four reportable segments based on its management structure. Each segment is global in nature with a manager responsible for segment operational performance and the allocation of capital within the segment. Net corporate expense is net of certain service-related expenses that are allocated to business units generally on the basis of employee headcounts and sales dollars.
	Reportable segments are as follows:
	ENGINEERED INFRASTRUCTURE PRODUCTS:    This segment consists of the manufacture of engineered metal structures and components for the global lighting and traffic, wireless communication, wind energy, offshore oil and gas, roadway safety and access systems applications;
	UTILITY SUPPORT STRUCTURES:    This segment consists of the manufacture of engineered steel and concrete structures for the global utility industry;
	COATINGS:    This segment consists of galvanizing, anodizing and powder coating services on a global basis; and
	IRRIGATION:    This segment consists of the manufacture of agricultural irrigation equipment and related parts and services for the global agricultural industry.
	In addition to these four reportable segments, the Company has other businesses and activities that individually are not more than 10% of consolidated sales. These include the manufacture of forged steel grinding media for the mining industry, tubular products for industrial customers, electrolytic manganese dioxide for disposable batteries and the distribution of industrial fasteners and are reported in the "Other" category.
	The accounting policies of the reportable segments are the same as those described in Note 1. The Company evaluates the performance of its business segments based upon operating income and invested capital. The Company does not allocate interest expense, non-operating income and deductions, or income taxes to its business segments.
	Summary by Business
		Thirteen Weeks Ended
		March 29,			March 30,
		2014			2013
	SALES:
	Engineered Infrastructure Products segment:
	Lighting, Traffic, and Roadway Products	$	138,977		$	147,170
	Communication Products		29,886			28,622
	Offshore Structures		17,304			—
	Access Systems		42,295			47,878
	Engineered Infrastructure Products segment		228,462			223,670
	Utility Support Structures segment:
	Steel		191,437			211,011
	Concrete		23,290			28,627
	Utility Support Structures segment		214,727			239,638
	Coatings segment		82,171			89,245
	Irrigation segment		212,733			244,707
	Other		58,602			77,869
	Total		796,695			875,129
	INTERSEGMENT SALES:
	Engineered Infrastructure Products segment		19,565			29,452
	Utility Support Structures segment		495			411
	Coatings segment		14,953			14,330
	Irrigation segment		9			—
	Other		9,933			11,306
	Total		44,955			55,499
	NET SALES:
	Engineered Infrastructure Products segment		208,897			194,218
	Utility Support Structures segment		214,232			239,227
	Coatings segment		67,218			74,915
	Irrigation segment		212,724			244,707
	Other		48,669			66,563
	Total	$	751,740		$	819,630
	OPERATING INCOME:
	Engineered Infrastructure Products segment	$	13,709		$	12,734
	Utility Support Structures segment		32,757			46,155
	Coatings segment		13,886			13,420
	Irrigation segment		43,146			54,559
	Other		8,550			10,787
	Corporate		(13,200	)		(19,465	)
	Total	$	98,848		$	118,190

GUARANTORNONGUARANTOR_FINANCIA

GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION	3 Months Ended
	Mar. 29, 2014
GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION	'
GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION	'
	(7) GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION
	The Company has $450,000 principal amount of senior unsecured notes outstanding at a coupon interest rate of 6.625% per annum. The notes are guaranteed, jointly, severally, fully and unconditionally by certain of the Company's current and future direct and indirect domestic and foreign subsidiaries (collectively the "Guarantors"), excluding its other current domestic and foreign subsidiaries which do not guarantee the debt (collectively referred to as the "Non-Guarantors"). All Guarantors are 100% owned by the parent company.
	In 2014, the Company classified "Equity in earnings of nonconsolidated subsidiaries" as an adjustment to reconcile net earnings to operating cash flows, as part of "Net cash flows from operating activities" in the Condensed Consolidating Statement of Cash Flows. In the 2013 Condensed Consolidating Statement of Cash Flows, these amounts were classified within "Other, net", as part of "Net cash flows from investing activities". The Company revised its presentation for 2013 with respect to the supplemental information included in this footnote in order to achieve comparability in the Condensed Consolidating Statements of Cash Flows.
	The revisions consisted of recording the amounts previously reported in "Other, net" in cash flows from investing activities that were related to earnings from subsidiaries to "Equity in earnings of nonconsolidated subsidiaries" in cash flows from operating activities. Accordingly, the eliminations to reconcile consolidated net earnings are contained in the "Net cash flows from operating activities".
	The "Non-Guarantor" and "Total" columns were not affected by any of these revisions. There was also no effect on the consolidated (total) net cash flows or any other statements in this footnote. The following is a reconciliation of the columns affected for 2013.
		Parent			Parent			Guarantor			Guarantor			Eliminations			Eliminations
		As previously			As revised			As			As revised			As previously			As revised
		reported						previously						reported
								reported
	2013
	Cash flows from operating activities:
	Equity in earnings of nonconsolidated subsidiaries	$	3		$	(37,423	)	$	—		$	(19,151	)	$	—		$	56,577
	Net cash flows from operating activities		99,749			62,323			13,036			(6,115	)		(56,018	)		559
	Cash flows from investing activities:
	Other, net		(39,236	)		(1,810	)		(54,761	)		(35,610	)		56,018			(559	)
	Net cash flows from investing activities		(48,790	)		(11,364	)		(61,845	)		(42,694	)		56,018			(559	)
	Consolidated financial information for the Company ("Parent"), the Guarantor subsidiaries and the Non-Guarantor subsidiaries is as follows:
	CONDENSED CONSOLIDATED STATEMENTS OF EARNINGS
	For the Thirteen weeks ended March 29, 2014
		Parent			Guarantors			Non-			Eliminations			Total
								Guarantors
	Net sales	$	376,642		$	135,897		$	300,281		$	(61,080	)	$	751,740
	Cost of sales		271,759			99,816			234,634			(61,451	)		544,758
	Gross profit		104,883			36,081			65,647			371			206,982
	Selling, general and administrative expenses		47,790			12,991			47,353			—			108,134
	Operating income		57,093			23,090			18,294			371			98,848
	Other income (expense):
	Interest expense		(7,675	)		(10,880	)		(522	)		10,880			(8,197	)
	Interest income		20			183			12,416			(10,880	)		1,739
	Other		67			(492	)		(5,387	)		—			(5,812	)
			(7,588	)		(11,189	)		6,507			—			(12,270	)
	Earnings before income taxes and equity in earnings of nonconsolidated subsidiaries		49,505			11,901			24,801			371			86,578
	Income tax expense (benefit):
	Current		19,878			5,587			7,369			104			32,938
	Deferred		(1,843	)		(412	)		(668	)		—			(2,923	)
			18,035			5,175			6,701			104			30,015
	Earnings before equity in earnings of nonconsolidated subsidiaries		31,470			6,726			18,100			267			56,563
	Equity in earnings of nonconsolidated subsidiaries		24,510			8,939			—			(33,449	)		—
	Net earnings		55,980			15,665			18,100			(33,182	)		56,563
	Less: Earnings attributable to noncontrolling interests		—			—			(583	)		—			(583	)
	Net earnings attributable to Valmont Industries, Inc	$	55,980		$	15,665		$	17,517		$	(33,182	)	$	55,980
	CONDENSED CONSOLIDATED STATEMENTS OF EARNINGS
	For the Thirteen weeks ended March 30, 2013
		Parent			Guarantors			Non-			Eliminations			Total
								Guarantors
	Net sales	$	416,613		$	170,849		$	325,409		$	(93,241	)	$	819,630
	Cost of sales		300,680			128,998			248,383			(93,800	)		584,261
	Gross profit		115,933			41,851			77,026			559			235,369
	Selling, general and administrative expenses		50,026			13,994			53,159			—			117,179
	Operating income		65,907			27,857			23,867			559			118,190
	Other income (expense):
	Interest expense		(7,755	)		(12,630	)		(434	)		12,629			(8,190	)
	Interest income		7			253			13,722			(12,629	)		1,353
	Other		1,408			15			133			—			1,556
			(6,340	)		(12,362	)		13,421			—			(5,281	)
	Earnings before income taxes and equity in earnings of nonconsolidated subsidiaries		59,567			15,495			37,288			559			112,909
	Income tax expense (benefit):
	Current		21,175			6,836			10,470			179			38,660
	Deferred		(1,754	)		303			(2,236	)		—			(3,687	)
			19,421			7,139			8,234			179			34,973
	Earnings before equity in earnings of nonconsolidated subsidiaries		40,146			8,356			29,054			380			77,936
	Equity in earnings of nonconsolidated subsidiaries		37,423			19,151			207			(56,577	)		204
	Net earnings		77,569			27,507			29,261			(56,197	)		78,140
Less: Earnings attributable to noncontrolling interests		—			—			(571	)		—			(571	)
Net earnings attributable to Valmont Industries, Inc	$	77,569		$	27,507		$	28,690		$	(56,197	)	$	77,569
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
For the Thirteen weeks ended March 29, 2014
	Parent			Guarantors			Non-			Eliminations			Total
							Guarantors
Net earnings	$	55,980		$	15,665		$	18,100		$	(33,182	)	$	56,563
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments:
Unrealized gains (losses) arising during the period		—			(20,361	)		31,998			—			11,637
		—			(20,361	)		31,998			—			11,637
Unrealized loss on cash flow hedge:
Amortization cost included in interest expense		100			—			—			—			100
		100			—			—			—			100
Actuarial gain (loss) in defined benefit pension plan liability		—			—			(233	)		—			(233	)
Equity in other comprehensive income		12,075			—			—			(12,075	)		—
Other comprehensive income (loss)		12,175			(20,361	)		31,765			(12,075	)		11,504
Comprehensive income		68,155			(4,696	)		49,865			(45,257	)		68,067
Comprehensive income attributable to noncontrolling interests		—			—			88			—			88
Comprehensive income attributable to Valmont Industries, Inc.	$	68,155		$	(4,696	)	$	49,953		$	(45,257	)	$	68,155
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
For the Thirteen weeks ended March 30, 2013
	Parent			Guarantors			Non-			Eliminations			Total
							Guarantors
Net earnings	$	77,569		$	27,507		$	29,261		$	(56,197	)	$	78,140
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments:
Unrealized gains (losses) arising during the period		—			(38,321	)		28,701			—			(9,620	)
Realized (loss) included in net earnings during the period		—			—			(5,194	)		—			(5,194	)
		—			(38,321	)		23,507			—			(14,814	)
Unrealized loss on cash flow hedge:
Amortization cost included in interest expense		100			—			—			—			100
		100			—			—			—			100
Actuarial gain (loss) in defined benefit pension plan liability		—			—			(936	)		—			(936	)
Equity in other comprehensive income		(13,539	)		—			—			13,539			—
Other comprehensive income (loss)		(13,439	)		(38,321	)		22,571			13,539			(15,650	)
Comprehensive income		64,130			(10,814	)		51,832			(42,658	)		62,490
Comprehensive income attributable to noncontrolling interests		—			—			1,640			—			1,640
Comprehensive income attributable to Valmont Industries, Inc.	$	64,130		$	(10,814	)	$	53,472		$	(42,658	)	$	64,130
CONDENSED CONSOLIDATED BALANCE SHEETS
March 29, 2014
	Parent			Guarantors			Non-Guarantors			Eliminations			Total
ASSETS
Current assets:
Cash and cash equivalents	$	81,941		$	29,825		$	376,429		$	—		$	488,195
Receivables, net		153,129			84,621			291,943			—			529,693
Inventories		153,676			67,478			203,671			—			424,825
Prepaid expenses		4,449			843			52,621			—			57,913
Refundable and deferred income taxes		34,436			8,558			14,941			—			57,935
Total current assets		427,631			191,325			939,605			—			1,558,561
Property, plant and equipment, at cost		533,430			127,203			511,281			—			1,171,914
Less accumulated depreciation and amortization		305,571			63,265			190,875			—			559,711
Net property, plant and equipment		227,859			63,938			320,406			—			612,203
Goodwill		20,108			107,542			228,194			—			355,844
Other intangible assets		333			47,257			178,879			—			226,469
Investment in subsidiaries and intercompany accounts		1,579,856			1,419,723			494,656			(3,494,235	)		—
Other assets		38,829			—			93,960			—			132,789
Total assets	$	2,294,616		$	1,829,785		$	2,255,700		$	(3,494,235	)	$	2,885,866
LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities:
Current installments of long-term debt	$	188		$	—		$	—		$	—		$	188
Notes payable to banks		—			—			14,860			—			14,860
Accounts payable		71,447			19,188			143,583			—			234,218
Accrued employee compensation and benefits		42,853			5,157			38,317			—			86,327
Accrued expenses		37,997			5,928			47,185			—			91,110
Income taxes payable		9,561			(9	)		415			—			9,967
Dividends payable		6,721			—			—			—			6,721
Total current liabilities		168,767			30,264			244,360			—			443,391
Deferred income taxes		18,763			29,074			56,805			—			104,642
Long-term debt, excluding current installments		469,796			535,270			9,345			(535,270	)		479,141
Defined benefit pension liability		—			—			139,047			—			139,047
Deferred compensation		39,420			—			7,082			—			46,502
Other noncurrent liabilities		9,681			—			43,659			—			53,340
Shareholders' equity:
Common stock of $1 par value		27,900			457,950			254,982			(712,932	)		27,900
Additional paid-in capital		—			150,286			1,034,236			(1,184,522	)		—
Retained earnings		1,615,696			580,858			535,220			(1,116,078	)		1,615,696
Accumulated other comprehensive income (loss)		(35,510	)		46,083			(100,650	)		54,567			(35,510	)
Treasury stock		(19,897	)		—			—			—			(19,897	)
Total Valmont Industries, Inc. shareholders' equity		1,588,189			1,235,177			1,723,788			(2,958,965	)		1,588,189
Noncontrolling interest in consolidated subsidiaries		—			—			31,614			—			31,614
Total shareholders' equity		1,588,189			1,235,177			1,755,402			(2,958,965	)		1,619,803
Total liabilities and shareholders' equity	$	2,294,616		$	1,829,785		$	2,255,700		$	(3,494,235	)	$	2,885,866
CONDENSED CONSOLIDATED BALANCE SHEETS
December 28, 2013
	Parent			Guarantors			Non-Guarantors			Eliminations			Total
ASSETS
Current assets:
Cash and cash equivalents	$	215,576		$	49,053		$	349,077		$	—		$	613,706
Receivables, net		139,179			108,646			267,615			—			515,440
Inventories		132,953			70,231			176,816			—			380,000
Prepaid expenses		4,735			932			17,330			—			22,997
Refundable and deferred income taxes		41,167			8,351			16,179			—			65,697
Total current assets		533,610			237,213			827,017			—			1,597,840
Property, plant and equipment, at cost		522,734			125,764			368,628			—			1,017,126
Less accumulated depreciation and amortization		300,066			61,520			121,330			—			482,916
Net property, plant and equipment		222,668			64,244			247,298			—			534,210
Goodwill		20,108			107,542			221,982			—			349,632
Other intangible assets		346			48,461			122,110			—			170,917
Investment in subsidiaries and intercompany accounts		1,417,425			1,367,308			518,059			(3,302,792	)		—
Other assets		30,759			—			93,136			—			123,895
Total assets	$	2,224,916		$	1,824,768		$	2,029,602		$	(3,302,792	)	$	2,776,494
LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities:
Current installments of long-term debt	$	188		$	—		$	14		$	—		$	202
Notes payable to banks		—			—			19,024			—			19,024
Accounts payable		62,153			20,365			133,603			—			216,121
Accrued employee compensation and benefits		76,370			13,713			32,884			—			122,967
Accrued expenses		28,362			7,315			35,883			—			71,560
Income Taxes Payable		—			—			—			—			—
Dividends payable		6,706			—			—			—			6,706
Total current liabilities		173,779			41,393			221,408			—			436,580
Deferred income taxes		18,983			29,279			30,662			—			78,924
Long-term debt, excluding current installments		470,175			514,223			732			(514,223	)		470,907
Defined benefit pension liability		—			—			154,397			—			154,397
Deferred compensation		32,339			—			6,770			—			39,109
Other noncurrent liabilities		7,615			—			44,116			—			51,731
Shareholders' equity:
Common stock of $1 par value		27,900			457,950			254,982			(712,932	)		27,900
Additional paid-in capital		—			150,286			891,236			(1,041,522	)		—
Retained earnings		1,562,670			565,193			517,703			(1,082,896	)		1,562,670
Accumulated other comprehensive income		(47,685	)		66,444			(115,225	)		48,781			(47,685	)
Treasury stock		(20,860	)		—			—			—			(20,860	)
Total Valmont Industries, Inc. shareholders' equity		1,522,025			1,239,873			1,548,696			(2,788,569	)		1,522,025
Noncontrolling interest in consolidated subsidiaries		—			—			22,821			—			22,821
Total shareholders' equity		1,522,025			1,239,873			1,571,517			(2,788,569	)		1,544,846
Total liabilities and shareholders' equity	$	2,224,916		$	1,824,768		$	2,029,602		$	(3,302,792	)	$	2,776,494
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
For the Thirteen Weeks Ended March 29, 2014
	Parent			Guarantors			Non-Guarantors			Eliminations			Total
Cash flows from operating activities:
Net earnings	$	55,980		$	15,665		$	18,100		$	(33,182	)	$	56,563
Adjustments to reconcile net earnings to net cash flows from operations:
Depreciation and amortization		6,041			3,278			10,282			—			19,601
Loss on investment		—			—			3,386			—			3,386
Stock-based compensation		1,880			—			—			—			1,880
Defined benefit pension plan expense		—			—			662			—			662
Contribution to defined benefit pension plan		—			—			(17,484	)		—			(17,484	)
Gain on sale of property, plant and equipment		(9	)		(77	)		(41	)		—			(127	)
Equity in earnings in nonconsolidated subsidiaries		(24,510	)		(8,939	)		—			33,449			—
Deferred income taxes		(1,843	)		(412	)		(668	)		—			(2,923	)
Changes in assets and liabilities (net of acquisitions):
Receivables		(13,949	)		24,027			21,590			—			31,668
Inventories		(20,723	)		2,753			(19,941	)		—			(37,911	)
Prepaid expenses		286			89			(9,523	)		—			(9,148	)
Accounts payable		9,294			(1,175	)		(20,590	)		—			(12,471	)
Accrued expenses		(22,614	)		(9,943	)		2,668			—			(29,889	)
Other noncurrent liabilities		2,104			—			(553	)		—			1,551
Income taxes payable (refundable)		16,640			586			(667	)		—			16,559
Net cash flows from operating activities		8,577			25,852			(12,779	)		267			21,917
Cash flows from investing activities:
Purchase of property, plant and equipment		(11,282	)		(1,767	)		(10,477	)		—			(23,526	)
Proceeds from sale of assets		19			77			1,295			—			1,391
Acquisitions, net of cash acquired		—			—			(120,483	)		—			(120,483	)
Other, net		17,175			3,630			(21,528	)		(267	)		(990	)
Net cash flows from investing activities		5,912			1,940			(151,193	)		(267	)		(143,608	)
Cash flows from financing activities:
Net borrowings under short-term agreements		—			—			(4,056	)		—			(4,056	)
Principal payments on long-term borrowings		—			—			(63	)		—			(63	)
Dividends paid		(6,706	)		—			—			—			(6,706	)
Dividends to noncontrolling interest		—			—			(351	)		—			(351	)
Intercompany interest on long-term note		—			(48,174	)		48,174			—			—
Intercompany capital contribution		(143,000	)		—			143,000			—			—
Proceeds from exercises under stock plans		7,860			—			—			—			7,860
Excess tax benefits from stock option exercises		2,296			—			—			—			2,296
Purchase of common treasury shares—stock plan exercises:		(8,574	)		—			—			—			(8,574	)
Net cash flows from financing activities		(148,124	)		(48,174	)		186,704			—			(9,594	)
Effect of exchange rate changes on cash and cash equivalents		—			1,154			4,620			—			5,774
Net change in cash and cash equivalents		(133,635	)		(19,228	)		27,352			—			(125,511	)
Cash and cash equivalents—beginning of year		215,576			49,053			349,077			—			613,706
Cash and cash equivalents—end of period	$	81,941		$	29,825		$	376,429		$	—		$	488,195
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
For the Thirteen Weeks Ended March 30, 2013
	Parent			Guarantors			Non-Guarantors			Eliminations			Total
Cash flows from operations:
Net earnings	$	77,569		$	27,507		$	29,261		$	(56,197	)	$	78,140
Adjustments to reconcile net earnings to net cash flows from operations:
Depreciation and amortization		4,787			3,318			11,103			—			19,208
Stock-based compensation		1,675			—			—			—			1,675
Defined benefit pension plan expense		—			—			1,633			—			1,633
Contribution to defined benefit pension plan		—			—			(10,346	)		—			(10,346	)
Gain on sale of property, plant and equipment		19			4			(89	)		—			(66	)
Equity in earnings of nonconsolidated subsidiaries		(37,423	)		(19,151	)		(207	)		56,577			(204	)
Deferred income taxes		(1,754	)		303			(2,236	)		—			(3,687	)
Changes in assets and liabilities:
Receivables		7,323			701			10,982			—			19,006
Inventories		(2,938	)		(8,666	)		(18,786	)		—			(30,390	)
Prepaid expenses		1,249			194			(4,229	)		—			(2,786	)
Accounts payable		(1,634	)		(5,014	)		1,345			—			(5,303	)
Accrued expenses		(6,374	)		(5,328	)		(6,106	)		—			(17,808	)
Other noncurrent liabilities		2,592			—			(1,462	)		—			1,130
Income taxes payable (refundable)		17,232			17			(3,018	)		179			14,410
Net cash flows from operations		62,323			(6,115	)		7,845			559			64,612
Cash flows from investing activities:
Purchase of property, plant and equipment		(9,589	)		(7,084	)		(5,172	)		—			(21,845	)
Proceeds from sale of assets		35			—			29,380			—			29,415
Acquisitions, net of cash acquired		—			—			(54,714	)		—			(54,714	)
Other, net		(1,810	)		(35,610	)		40,768			(559	)		2,789
Net cash flows from investing activities		(11,364	)		(42,694	)		10,262			(559	)		(44,355	)
Cash flows from financing activities:
Net borrowings under short-term agreements		—			—			(573	)		—			(573	)
Principal payments on long-term borrowings		—			—			(16	)		—			(16	)
Dividends paid		(6,001	)		—			—			—			(6,001	)
Dividend to noncontrolling interests		—			—			(1,476	)		—			(1,476	)
Proceeds from exercises under stock plans		11,697			—			—			—			11,697
Excess tax benefits from stock option exercises		226			—			—			—			226
Purchase of common treasury shares—stock plan exercises		(12,375	)		—			—			—			(12,375	)
Net cash flows from financing activities		(6,453	)		—			(2,065	)		—			(8,518	)
Effect of exchange rate changes on cash and cash equivalents		—			107			(5,979	)		—			(5,872	)
Net change in cash and cash equivalents		44,506			(48,702	)		10,063			—			5,867
Cash and cash equivalents—beginning of year		40,926			83,203			290,000			—			414,129
Cash and cash equivalents—end of period	$	85,432		$	34,501		$	300,063		$	—		$	419,996

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 29, 2014
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
Condensed Consolidated Financial Statements	'
	Condensed Consolidated Financial Statements
	The Condensed Consolidated Balance Sheet as of March 29, 2014, the Condensed Consolidated Statements of Earnings and Comprehensive Income for the thirteen weeks ended March 29, 2014 and March 30, 2013, and the Condensed Consolidated Statements of Cash Flows and Shareholders' Equity for the thirteen week periods then ended have been prepared by the Company, without audit. In the opinion of management, all necessary adjustments (which include normal recurring adjustments) have been made to present fairly the financial statements as of March 29, 2014 and for all periods presented.
	Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. These Condensed Consolidated Financial Statements should be read in conjunction with the financial statements and notes thereto included in the Company's Annual Report on Form 10-K for the fiscal year ended December 28, 2013. The accounting policies and methods of computation followed in these interim financial statements are the same as those followed in the financial statements for the year ended December 28, 2013. The results of operations for the period ended March 29, 2014 are not necessarily indicative of the operating results for the full year.
Inventories	'
	Inventories
	Approximately 44% and 43% of inventory is valued at the lower of cost, determined on the last-in, first-out (LIFO) method, or market as of March 29, 2014 and December 28, 2013, respectively. All other inventory is valued at the lower of cost, determined on the first-in, first-out (FIFO) method or market. Finished goods and manufactured goods inventories include the costs of acquired raw materials and related factory labor and overhead charges required to convert raw materials to manufactured and finished goods. The excess of replacement cost of inventories over the LIFO value is approximately $45,601 and $45,204 at March 29, 2014 and December 28, 2013, respectively.
	Inventories consisted of the following:
		March 29,			December 28,
		2014			2013
	Raw materials and purchased parts	$	183,412		$	179,576
	Work-in-process		39,617			27,294
	Finished goods and manufactured goods		247,397			218,334
	Subtotal		470,426			425,204
	Less: LIFO reserve		45,601			45,204
		$	424,825		$	380,000
Income Taxes	'
	Income Taxes
	Earnings before income taxes and equity in earnings of nonconsolidated subsidiaries for the thirteen weeks ended March 29, 2014 and March 30, 2013, were as follows:
		Thirteen Weeks
		Ended
		2014			2013
	United States	$	71,694		$	89,384
	Foreign		14,884			23,525
		$	86,578		$	112,909
Pension Benefits	'
	Pension Benefits
	The Company incurs expenses in connection with the Delta Pension Plan ("DPP"). The DPP was acquired as part of the Delta plc acquisition in fiscal 2010 and has no members that are active employees. In order to measure expense and the related benefit obligation, various assumptions are made including discount rates used to value the obligation, expected return on plan assets used to fund these expenses and estimated future inflation rates. These assumptions are based on historical experience as well as current facts and circumstances. An actuarial analysis is used to measure the expense and liability associated with pension benefits.
	The components of the net periodic pension expense for the thirteen weeks ended March 29, 2014 and March 30, 2013 were as follows:
		2014			2013
	Net periodic benefit expense:
	Interest cost	$	7,197		$	6,571
	Expected return on plan assets		(6,535	)		(4,938	)
	Net periodic benefit expense	$	662		$	1,633
Stock Plans	'
	Stock Plans
	The Company maintains stock-based compensation plans approved by the shareholders, which provide that the Human Resource Committee of the Board of Directors may grant incentive stock options, nonqualified stock options, stock appreciation rights, non-vested stock awards and bonuses of common stock. At March 29, 2014, 1,476,466 shares of common stock remained available for issuance under the plans. Shares and options issued and available are subject to changes in capitalization.
	Under the plans, the exercise price of each option equals the closing market price at the date of the grant. Options vest beginning on the first anniversary of the grant in equal amounts over three to six years or on the fifth anniversary of the grant.
	Expiration of grants is from six to ten years from the date of grant. The Company's compensation expense (included in selling, general and administrative expenses) and associated income tax benefits related to stock options for the thirteen weeks ended March 29, 2014 and March 30, 2013, respectively, were as follows:
		Thirteen Weeks
		Ended
		2014			2013
	Compensation expense	$	1,263		$	1,313
	Income tax benefits		486			506
Equity Method Investments	'
	Equity Method Investments
	The Company has equity method investments in non-consolidated subsidiaries, which are recorded within "Other assets" on the Condensed Consolidated Balance Sheet. In February 2013, the Company sold its nonconsolidated investment in Manganese Materials Company Pty. Ltd. to the majority owner of the business for approximately $29,250. The profit on the sale was not significant, which included the recognition of $5,194 in currency translation adjustments previously recorded as part of "Accumulated other comprehensive income" on the Condensed Consolidated Balance Sheet. The Company also recognized certain deferred tax benefits of approximately $3,200 associated with the sale in the first quarter of fiscal 2013.
Fair Value	'
	Fair Value
	The Company applies the provisions of Accounting Standards Codification 820, Fair Value Measurements ("ASC 820") which defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. The provisions of ASC 820 apply to other accounting pronouncements that require or permit fair value measurements. As defined in ASC 820, fair value is 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.
	ASC 820 establishes a three-level hierarchy for fair value measurements based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date. Inputs refer broadly to the assumptions that market participants would use in pricing the asset or liability, including assumptions about risk. Financial assets and liabilities carried at fair value will be classified and disclosed in one of the following three categories:
	Level 1:    Quoted market prices in active markets for identical assets or liabilities.
	Level 2:    Observable market based inputs or unobservable inputs that are corroborated by market data.
	Level 3:    Unobservable inputs that are not corroborated by market data.
	The categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement.
	Following is a description of the valuation methodologies used for assets and liabilities measured at fair value.
	Trading Securities: The assets and liabilities recorded for the investments held in the Valmont Deferred Compensation Plan of $34,175 ($27,133 in December 2013) represent mutual funds, invested in debt and equity securities, classified as trading securities in accordance with Accounting Standards Codification 320, Accounting for Certain Investments in Debt and Equity Securities, considering the employee's ability to change investment allocation of their deferred compensation at any time. The Company's ownership in Delta EMD Pty. Ltd. (JSE:DTA) of $10,255 and $13,910 is recorded at fair value at March 29, 2014 and December 28, 2013, respectively. Quoted market prices are available for these securities in an active market and therefore categorized as a Level 1 input.
					Fair Value Measurement Using:
		Carrying Value			Quoted Prices in			Significant Other			Significant
		March 29,			Active Markets			Observable			Unobservable
		2014			for Identical			Inputs			Inputs
					Assets (Level 1)			(Level 2)			(Level 3)
	Assets:
	Trading Securities	$	44,430		$	44,430		$	—		$	—
					Fair Value Measurement Using:
		Carrying Value			Quoted Prices in			Significant Other			Significant
		December 28,			Active Markets			Observable			Unobservable
		2013			for Identical			Inputs			Inputs
					Assets (Level 1)			(Level 2)			(Level 3)
	Assets:
	Trading Securities	$	41,043		$	41,043		$	—		$	—
Comprehensive Income	'
	Comprehensive Income
	Comprehensive income includes net earnings, currency translation adjustments, certain derivative-related activity and changes in net actuarial gains/losses from a pension plan. Results of operations for foreign subsidiaries are translated using the average exchange rates during the period. Assets and liabilities are translated at the exchange rates in effect on the balance sheet dates. Accumulated other comprehensive income (loss) consisted of the following at March 29, 2014 and December 28, 2013:
		Foreign			Unrealized			Defined			Accumulated
		Currency			Loss on Cash			Benefit			Other
		Translation			Flow Hedge			Pension Plan			Comprehensive
		Adjustments									Income
	Balance at December 28, 2013	$	(20,165	)	$	(2,535	)	$	(24,985	)	$	(47,685	)
	Current-period comprehensive income (loss)		12,308			100			(233	)		12,175
	Balance at March 29, 2014	$	(7,857	)	$	(2,435	)	$	(25,218	)	$	(35,510	)

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 29, 2014
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
Components of inventories	'
		March 29,			December 28,
		2014			2013
	Raw materials and purchased parts	$	183,412		$	179,576
	Work-in-process		39,617			27,294
	Finished goods and manufactured goods		247,397			218,334
	Subtotal		470,426			425,204
	Less: LIFO reserve		45,601			45,204
		$	424,825		$	380,000
Earnings before income taxes and equity in earnings of nonconsolidated subsidiaries	'
		Thirteen Weeks
		Ended
		2014			2013
	United States	$	71,694		$	89,384
	Foreign		14,884			23,525
		$	86,578		$	112,909
Schedule of components of the net periodic pension expense	'
		2014			2013
	Net periodic benefit expense:
	Interest cost	$	7,197		$	6,571
	Expected return on plan assets		(6,535	)		(4,938	)
	Net periodic benefit expense	$	662		$	1,633
Compensation expense (included in selling, general and administrative expenses) and associated income tax benefits related to stock options	'
		Thirteen Weeks
		Ended
		2014			2013
	Compensation expense	$	1,263		$	1,313
	Income tax benefits		486			506
Valuation methodologies used for assets and liabilities measured at fair value	'
					Fair Value Measurement Using:
		Carrying Value			Quoted Prices in			Significant Other			Significant
		March 29,			Active Markets			Observable			Unobservable
		2014			for Identical			Inputs			Inputs
					Assets (Level 1)			(Level 2)			(Level 3)
	Assets:
	Trading Securities	$	44,430		$	44,430		$	—		$	—
					Fair Value Measurement Using:
		Carrying Value			Quoted Prices in			Significant Other			Significant
		December 28,			Active Markets			Observable			Unobservable
		2013			for Identical			Inputs			Inputs
					Assets (Level 1)			(Level 2)			(Level 3)
	Assets:
	Trading Securities	$	41,043		$	41,043		$	—		$	—
Components of accumulated other comprehensive income (loss)	'
		Foreign			Unrealized			Defined			Accumulated
		Currency			Loss on Cash			Benefit			Other
		Translation			Flow Hedge			Pension Plan			Comprehensive
		Adjustments									Income
	Balance at December 28, 2013	$	(20,165	)	$	(2,535	)	$	(24,985	)	$	(47,685	)
	Current-period comprehensive income (loss)		12,308			100			(233	)		12,175
	Balance at March 29, 2014	$	(7,857	)	$	(2,435	)	$	(25,218	)	$	(35,510	)

ACQUISITIONS_Tables

ACQUISITIONS (Tables)	3 Months Ended
	Mar. 29, 2014
ACQUISITIONS	'
Summary of preliminary fair values of the assets acquired and liabilities assumed	'
		At March 3,
		2014
	Current assets	$	73,421
	Property, plant and equipment		69,438
	Intangible assets		59,110
	Goodwill		4,885
	Total fair value of assets acquired	$	206,854
	Current liabilities		50,953
	Deferred income taxes		17,245
	Intercompany note payable		37,448
	Long-term debt		8,941
	Non-controlling interests		9,232
	Total fair value of liabilities assumed		123,819
	Net assets acquired	$	83,035
Summary of the major classes of acquired intangible assets and the respective weighted average amortization periods	'
		Amount		Weighted
				Average
				Amortization
				Period
				(Years)
	Trade Names	$	12,986		Indefinite
	Customer Relationships		46,124		15
	Total Intangible Assets	$	59,110
Pro forma results of operations	'
		Thirteen weeks Ended
		March 30, 2013
	Net sales	$	867,855
	Net earnings	$	79,433
	Earnings per share—diluted	$	2.96

GOODWILL_AND_INTANGIBLE_ASSETS1

GOODWILL AND INTANGIBLE ASSETS (Tables)	3 Months Ended
	Mar. 29, 2014
GOODWILL AND INTANGIBLE ASSETS	'
Components of amortized intangible assets	'
			March 29, 2014
			Gross			Accumulated		Weighted
			Carrying			Amortization		Average
			Amount					Life
	Customer Relationships		$	223,739		$	79,746	13 years
	Proprietary Software & Database			3,949			2,942	6 years
	Patents & Proprietary Technology			11,463			7,671	8 years
	Non-compete Agreements			1,624			1,452	6 years
			$	240,775		$	91,811
			December 28, 2013
			Gross			Accumulated		Weighted
			Carrying			Amortization		Average
			Amount					Life
	Customer Relationships		$	177,495		$	76,024	13 years
	Proprietary Software & Database			3,896			2,896	6 years
	Patents & Proprietary Technology			11,334			7,239	8 years
	Non-compete Agreements			1,620			1,438	6 years
			$	194,345		$	87,597
Amortization expense for intangible assets	'
	2014			2013
	$	4,103		$	4,238
Schedule of future estimated amortization expense	'
			Estimated
			Amortization
			Expense
	2014		$	18,211
	2015			17,923
	2016			17,350
	2017			17,302
	2018			15,616
Non-amortized intangible assets	'
			March 29,			December 28,		Year
			2014			2013		Acquired
	Webforge		$	17,952		$	17,787		2010
	Newmark			11,111			11,111		2004
	Ingal EPS/Ingal Civil Products			9,475			9,387		2010
	Donhad			7,148			7,082		2010
	Industrial Galvanizers			4,156			4,117		2010
	Valmont SM			12,986			—		2014
	Other			14,677			14,685
			$	77,505		$	64,169
Carrying amount of goodwill	'
			Engineered			Utility		Coatings			Irrigation		Other		Total
			Infrastructure			Support		Segment			Segment
			Products			Structures
			Segment			Segment
	Balance at December 28, 2013		$	175,442		$	75,404	$	77,062		$	2,420	$	19,304	$	349,632
	Acquisitions			4,885			—		—			—		—		4,885
	Foreign currency translation			1,310			—		(190	)		27		180		1,327
	Balance at March 29, 2014		$	181,637		$	75,404	$	76,872		$	2,447	$	19,484	$	355,844

CASH_FLOW_SUPPLEMENTARY_INFORM1

CASH FLOW SUPPLEMENTARY INFORMATION (Tables)	3 Months Ended
	Mar. 29, 2014
CASH FLOW SUPPLEMENTARY INFORMATION	'
Cash payments for interest and income taxes (net of refunds)	'
		2014		2013
	Interest	$	736	$	794
	Income taxes		13,345		28,896

EARNINGS_PER_SHARE_Tables

EARNINGS PER SHARE (Tables)	3 Months Ended
	Mar. 29, 2014
EARNINGS PER SHARE	'
Reconciliation of basic and diluted earnings per share (EPS)	'
		Basic		Dilutive			Diluted
		EPS		Effect of			EPS
				Stock Options
	Thirteen weeks ended March 29, 2014:
	Net earnings attributable to Valmont Industries, Inc.	$	55,980	$	—		$	55,980
	Shares outstanding		26,715		235			26,950
	Per share amount	$	2.1	$	(0.02	)	$	2.08
	Thirteen weeks ended March 30, 2013:
	Net earnings attributable to Valmont Industries, Inc.	$	77,569	$	—		$	77,569
	Shares outstanding		26,583		276			26,859
	Per share amount	$	2.92	$	(0.03	)	$	2.89

BUSINESS_SEGMENTS_Tables

BUSINESS SEGMENTS (Tables)	3 Months Ended
	Mar. 29, 2014
BUSINESS SEGMENTS	'
Segment reporting information of sales and operating income	'
		Thirteen Weeks Ended
		March 29,			March 30,
		2014			2013
	SALES:
	Engineered Infrastructure Products segment:
	Lighting, Traffic, and Roadway Products	$	138,977		$	147,170
	Communication Products		29,886			28,622
	Offshore Structures		17,304			—
	Access Systems		42,295			47,878
	Engineered Infrastructure Products segment		228,462			223,670
	Utility Support Structures segment:
	Steel		191,437			211,011
	Concrete		23,290			28,627
	Utility Support Structures segment		214,727			239,638
	Coatings segment		82,171			89,245
	Irrigation segment		212,733			244,707
	Other		58,602			77,869
	Total		796,695			875,129
	INTERSEGMENT SALES:
	Engineered Infrastructure Products segment		19,565			29,452
	Utility Support Structures segment		495			411
	Coatings segment		14,953			14,330
	Irrigation segment		9			—
	Other		9,933			11,306
	Total		44,955			55,499
	NET SALES:
	Engineered Infrastructure Products segment		208,897			194,218
	Utility Support Structures segment		214,232			239,227
	Coatings segment		67,218			74,915
	Irrigation segment		212,724			244,707
	Other		48,669			66,563
	Total	$	751,740		$	819,630
	OPERATING INCOME:
	Engineered Infrastructure Products segment	$	13,709		$	12,734
	Utility Support Structures segment		32,757			46,155
	Coatings segment		13,886			13,420
	Irrigation segment		43,146			54,559
	Other		8,550			10,787
	Corporate		(13,200	)		(19,465	)
	Total	$	98,848		$	118,190

GUARANTORNONGUARANTOR_FINANCIA1

GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION (Tables)	3 Months Ended
	Mar. 29, 2014
GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION	'
Schedule of reconciliation of the Parent, Guarantor and Eliminations columns affected	'
		Parent			Parent			Guarantor			Guarantor			Eliminations			Eliminations
		As previously			As revised			As			As revised			As previously			As revised
		reported						previously						reported
								reported
	2013
	Cash flows from operating activities:
	Equity in earnings of nonconsolidated subsidiaries	$	3		$	(37,423	)	$	—		$	(19,151	)	$	—		$	56,577
	Net cash flows from operating activities		99,749			62,323			13,036			(6,115	)		(56,018	)		559
	Cash flows from investing activities:
	Other, net		(39,236	)		(1,810	)		(54,761	)		(35,610	)		56,018			(559	)
	Net cash flows from investing activities		(48,790	)		(11,364	)		(61,845	)		(42,694	)		56,018			(559	)
Condensed Consolidated Statements of Earnings	'
	CONDENSED CONSOLIDATED STATEMENTS OF EARNINGS
	For the Thirteen weeks ended March 29, 2014
		Parent			Guarantors			Non-			Eliminations			Total
								Guarantors
	Net sales	$	376,642		$	135,897		$	300,281		$	(61,080	)	$	751,740
	Cost of sales		271,759			99,816			234,634			(61,451	)		544,758
	Gross profit		104,883			36,081			65,647			371			206,982
	Selling, general and administrative expenses		47,790			12,991			47,353			—			108,134
	Operating income		57,093			23,090			18,294			371			98,848
	Other income (expense):
	Interest expense		(7,675	)		(10,880	)		(522	)		10,880			(8,197	)
	Interest income		20			183			12,416			(10,880	)		1,739
	Other		67			(492	)		(5,387	)		—			(5,812	)
			(7,588	)		(11,189	)		6,507			—			(12,270	)
	Earnings before income taxes and equity in earnings of nonconsolidated subsidiaries		49,505			11,901			24,801			371			86,578
	Income tax expense (benefit):
	Current		19,878			5,587			7,369			104			32,938
	Deferred		(1,843	)		(412	)		(668	)		—			(2,923	)
			18,035			5,175			6,701			104			30,015
	Earnings before equity in earnings of nonconsolidated subsidiaries		31,470			6,726			18,100			267			56,563
	Equity in earnings of nonconsolidated subsidiaries		24,510			8,939			—			(33,449	)		—
	Net earnings		55,980			15,665			18,100			(33,182	)		56,563
	Less: Earnings attributable to noncontrolling interests		—			—			(583	)		—			(583	)
	Net earnings attributable to Valmont Industries, Inc	$	55,980		$	15,665		$	17,517		$	(33,182	)	$	55,980
	CONDENSED CONSOLIDATED STATEMENTS OF EARNINGS
	For the Thirteen weeks ended March 30, 2013
		Parent			Guarantors			Non-			Eliminations			Total
								Guarantors
	Net sales	$	416,613		$	170,849		$	325,409		$	(93,241	)	$	819,630
	Cost of sales		300,680			128,998			248,383			(93,800	)		584,261
	Gross profit		115,933			41,851			77,026			559			235,369
	Selling, general and administrative expenses		50,026			13,994			53,159			—			117,179
	Operating income		65,907			27,857			23,867			559			118,190
	Other income (expense):
	Interest expense		(7,755	)		(12,630	)		(434	)		12,629			(8,190	)
	Interest income		7			253			13,722			(12,629	)		1,353
	Other		1,408			15			133			—			1,556
			(6,340	)		(12,362	)		13,421			—			(5,281	)
	Earnings before income taxes and equity in earnings of nonconsolidated subsidiaries		59,567			15,495			37,288			559			112,909
	Income tax expense (benefit):
	Current		21,175			6,836			10,470			179			38,660
	Deferred		(1,754	)		303			(2,236	)		—			(3,687	)
			19,421			7,139			8,234			179			34,973
	Earnings before equity in earnings of nonconsolidated subsidiaries		40,146			8,356			29,054			380			77,936
	Equity in earnings of nonconsolidated subsidiaries		37,423			19,151			207			(56,577	)		204
	Net earnings		77,569			27,507			29,261			(56,197	)		78,140
	Less: Earnings attributable to noncontrolling interests		—			—			(571	)		—			(571	)
	Net earnings attributable to Valmont Industries, Inc	$	77,569		$	27,507		$	28,690		$	(56,197	)	$	77,569
Condensed Consolidated Statements of Comprehensive Income	'
	CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
	For the Thirteen weeks ended March 29, 2014
		Parent			Guarantors			Non-			Eliminations			Total
								Guarantors
	Net earnings	$	55,980		$	15,665		$	18,100		$	(33,182	)	$	56,563
	Other comprehensive income (loss), net of tax:
	Foreign currency translation adjustments:
	Unrealized gains (losses) arising during the period		—			(20,361	)		31,998			—			11,637
			—			(20,361	)		31,998			—			11,637
	Unrealized loss on cash flow hedge:
	Amortization cost included in interest expense		100			—			—			—			100
			100			—			—			—			100
	Actuarial gain (loss) in defined benefit pension plan liability		—			—			(233	)		—			(233	)
	Equity in other comprehensive income		12,075			—			—			(12,075	)		—
	Other comprehensive income (loss)		12,175			(20,361	)		31,765			(12,075	)		11,504
	Comprehensive income		68,155			(4,696	)		49,865			(45,257	)		68,067
	Comprehensive income attributable to noncontrolling interests		—			—			88			—			88
	Comprehensive income attributable to Valmont Industries, Inc.	$	68,155		$	(4,696	)	$	49,953		$	(45,257	)	$	68,155
	CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
	For the Thirteen weeks ended March 30, 2013
		Parent			Guarantors			Non-			Eliminations			Total
								Guarantors
	Net earnings	$	77,569		$	27,507		$	29,261		$	(56,197	)	$	78,140
	Other comprehensive income (loss), net of tax:
	Foreign currency translation adjustments:
	Unrealized gains (losses) arising during the period		—			(38,321	)		28,701			—			(9,620	)
	Realized (loss) included in net earnings during the period		—			—			(5,194	)		—			(5,194	)
			—			(38,321	)		23,507			—			(14,814	)
	Unrealized loss on cash flow hedge:
	Amortization cost included in interest expense		100			—			—			—			100
			100			—			—			—			100
	Actuarial gain (loss) in defined benefit pension plan liability		—			—			(936	)		—			(936	)
	Equity in other comprehensive income		(13,539	)		—			—			13,539			—
	Other comprehensive income (loss)		(13,439	)		(38,321	)		22,571			13,539			(15,650	)
	Comprehensive income		64,130			(10,814	)		51,832			(42,658	)		62,490
	Comprehensive income attributable to noncontrolling interests		—			—			1,640			—			1,640
	Comprehensive income attributable to Valmont Industries, Inc.	$	64,130		$	(10,814	)	$	53,472		$	(42,658	)	$	64,130
Condensed Consolidated Balance Sheets	'
	CONDENSED CONSOLIDATED BALANCE SHEETS
	March 29, 2014
		Parent			Guarantors			Non-Guarantors			Eliminations			Total
	ASSETS
	Current assets:
	Cash and cash equivalents	$	81,941		$	29,825		$	376,429		$	—		$	488,195
	Receivables, net		153,129			84,621			291,943			—			529,693
	Inventories		153,676			67,478			203,671			—			424,825
	Prepaid expenses		4,449			843			52,621			—			57,913
	Refundable and deferred income taxes		34,436			8,558			14,941			—			57,935
	Total current assets		427,631			191,325			939,605			—			1,558,561
	Property, plant and equipment, at cost		533,430			127,203			511,281			—			1,171,914
	Less accumulated depreciation and amortization		305,571			63,265			190,875			—			559,711
	Net property, plant and equipment		227,859			63,938			320,406			—			612,203
	Goodwill		20,108			107,542			228,194			—			355,844
	Other intangible assets		333			47,257			178,879			—			226,469
	Investment in subsidiaries and intercompany accounts		1,579,856			1,419,723			494,656			(3,494,235	)		—
	Other assets		38,829			—			93,960			—			132,789
	Total assets	$	2,294,616		$	1,829,785		$	2,255,700		$	(3,494,235	)	$	2,885,866
	LIABILITIES AND SHAREHOLDERS' EQUITY
	Current liabilities:
	Current installments of long-term debt	$	188		$	—		$	—		$	—		$	188
	Notes payable to banks		—			—			14,860			—			14,860
	Accounts payable		71,447			19,188			143,583			—			234,218
	Accrued employee compensation and benefits		42,853			5,157			38,317			—			86,327
	Accrued expenses		37,997			5,928			47,185			—			91,110
	Income taxes payable		9,561			(9	)		415			—			9,967
	Dividends payable		6,721			—			—			—			6,721
	Total current liabilities		168,767			30,264			244,360			—			443,391
	Deferred income taxes		18,763			29,074			56,805			—			104,642
	Long-term debt, excluding current installments		469,796			535,270			9,345			(535,270	)		479,141
	Defined benefit pension liability		—			—			139,047			—			139,047
	Deferred compensation		39,420			—			7,082			—			46,502
	Other noncurrent liabilities		9,681			—			43,659			—			53,340
	Shareholders' equity:
	Common stock of $1 par value		27,900			457,950			254,982			(712,932	)		27,900
	Additional paid-in capital		—			150,286			1,034,236			(1,184,522	)		—
	Retained earnings		1,615,696			580,858			535,220			(1,116,078	)		1,615,696
	Accumulated other comprehensive income (loss)		(35,510	)		46,083			(100,650	)		54,567			(35,510	)
	Treasury stock		(19,897	)		—			—			—			(19,897	)
	Total Valmont Industries, Inc. shareholders' equity		1,588,189			1,235,177			1,723,788			(2,958,965	)		1,588,189
	Noncontrolling interest in consolidated subsidiaries		—			—			31,614			—			31,614
	Total shareholders' equity		1,588,189			1,235,177			1,755,402			(2,958,965	)		1,619,803
	Total liabilities and shareholders' equity	$	2,294,616		$	1,829,785		$	2,255,700		$	(3,494,235	)	$	2,885,866
	CONDENSED CONSOLIDATED BALANCE SHEETS
	December 28, 2013
		Parent			Guarantors			Non-Guarantors			Eliminations			Total
	ASSETS
	Current assets:
	Cash and cash equivalents	$	215,576		$	49,053		$	349,077		$	—		$	613,706
	Receivables, net		139,179			108,646			267,615			—			515,440
	Inventories		132,953			70,231			176,816			—			380,000
	Prepaid expenses		4,735			932			17,330			—			22,997
	Refundable and deferred income taxes		41,167			8,351			16,179			—			65,697
	Total current assets		533,610			237,213			827,017			—			1,597,840
	Property, plant and equipment, at cost		522,734			125,764			368,628			—			1,017,126
	Less accumulated depreciation and amortization		300,066			61,520			121,330			—			482,916
	Net property, plant and equipment		222,668			64,244			247,298			—			534,210
	Goodwill		20,108			107,542			221,982			—			349,632
	Other intangible assets		346			48,461			122,110			—			170,917
	Investment in subsidiaries and intercompany accounts		1,417,425			1,367,308			518,059			(3,302,792	)		—
	Other assets		30,759			—			93,136			—			123,895
	Total assets	$	2,224,916		$	1,824,768		$	2,029,602		$	(3,302,792	)	$	2,776,494
LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities:
Current installments of long-term debt	$	188		$	—		$	14		$	—		$	202
Notes payable to banks		—			—			19,024			—			19,024
Accounts payable		62,153			20,365			133,603			—			216,121
Accrued employee compensation and benefits		76,370			13,713			32,884			—			122,967
Accrued expenses		28,362			7,315			35,883			—			71,560
Income Taxes Payable		—			—			—			—			—
Dividends payable		6,706			—			—			—			6,706
Total current liabilities		173,779			41,393			221,408			—			436,580
Deferred income taxes		18,983			29,279			30,662			—			78,924
Long-term debt, excluding current installments		470,175			514,223			732			(514,223	)		470,907
Defined benefit pension liability		—			—			154,397			—			154,397
Deferred compensation		32,339			—			6,770			—			39,109
Other noncurrent liabilities		7,615			—			44,116			—			51,731
Shareholders' equity:
Common stock of $1 par value		27,900			457,950			254,982			(712,932	)		27,900
Additional paid-in capital		—			150,286			891,236			(1,041,522	)		—
Retained earnings		1,562,670			565,193			517,703			(1,082,896	)		1,562,670
Accumulated other comprehensive income		(47,685	)		66,444			(115,225	)		48,781			(47,685	)
Treasury stock		(20,860	)		—			—			—			(20,860	)
Total Valmont Industries, Inc. shareholders' equity		1,522,025			1,239,873			1,548,696			(2,788,569	)		1,522,025
Noncontrolling interest in consolidated subsidiaries		—			—			22,821			—			22,821
Total shareholders' equity		1,522,025			1,239,873			1,571,517			(2,788,569	)		1,544,846
Total liabilities and shareholders' equity	$	2,224,916		$	1,824,768		$	2,029,602		$	(3,302,792	)	$	2,776,494
Condensed Consolidated Statements of Cash Flows	'
	CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
	For the Thirteen Weeks Ended March 29, 2014
		Parent			Guarantors			Non-Guarantors			Eliminations			Total
	Cash flows from operating activities:
	Net earnings	$	55,980		$	15,665		$	18,100		$	(33,182	)	$	56,563
	Adjustments to reconcile net earnings to net cash flows from operations:
	Depreciation and amortization		6,041			3,278			10,282			—			19,601
	Loss on investment		—			—			3,386			—			3,386
	Stock-based compensation		1,880			—			—			—			1,880
	Defined benefit pension plan expense		—			—			662			—			662
	Contribution to defined benefit pension plan		—			—			(17,484	)		—			(17,484	)
	Gain on sale of property, plant and equipment		(9	)		(77	)		(41	)		—			(127	)
	Equity in earnings in nonconsolidated subsidiaries		(24,510	)		(8,939	)		—			33,449			—
	Deferred income taxes		(1,843	)		(412	)		(668	)		—			(2,923	)
	Changes in assets and liabilities (net of acquisitions):
	Receivables		(13,949	)		24,027			21,590			—			31,668
	Inventories		(20,723	)		2,753			(19,941	)		—			(37,911	)
	Prepaid expenses		286			89			(9,523	)		—			(9,148	)
	Accounts payable		9,294			(1,175	)		(20,590	)		—			(12,471	)
	Accrued expenses		(22,614	)		(9,943	)		2,668			—			(29,889	)
	Other noncurrent liabilities		2,104			—			(553	)		—			1,551
	Income taxes payable (refundable)		16,640			586			(667	)		—			16,559
	Net cash flows from operating activities		8,577			25,852			(12,779	)		267			21,917
	Cash flows from investing activities:
	Purchase of property, plant and equipment		(11,282	)		(1,767	)		(10,477	)		—			(23,526	)
	Proceeds from sale of assets		19			77			1,295			—			1,391
	Acquisitions, net of cash acquired		—			—			(120,483	)		—			(120,483	)
	Other, net		17,175			3,630			(21,528	)		(267	)		(990	)
	Net cash flows from investing activities		5,912			1,940			(151,193	)		(267	)		(143,608	)
	Cash flows from financing activities:
	Net borrowings under short-term agreements		—			—			(4,056	)		—			(4,056	)
	Principal payments on long-term borrowings		—			—			(63	)		—			(63	)
	Dividends paid		(6,706	)		—			—			—			(6,706	)
	Dividends to noncontrolling interest		—			—			(351	)		—			(351	)
	Intercompany interest on long-term note		—			(48,174	)		48,174			—			—
	Intercompany capital contribution		(143,000	)		—			143,000			—			—
	Proceeds from exercises under stock plans		7,860			—			—			—			7,860
	Excess tax benefits from stock option exercises		2,296			—			—			—			2,296
	Purchase of common treasury shares—stock plan exercises:		(8,574	)		—			—			—			(8,574	)
	Net cash flows from financing activities		(148,124	)		(48,174	)		186,704			—			(9,594	)
	Effect of exchange rate changes on cash and cash equivalents		—			1,154			4,620			—			5,774
	Net change in cash and cash equivalents		(133,635	)		(19,228	)		27,352			—			(125,511	)
	Cash and cash equivalents—beginning of year		215,576			49,053			349,077			—			613,706
	Cash and cash equivalents—end of period	$	81,941		$	29,825		$	376,429		$	—		$	488,195
	CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
	For the Thirteen Weeks Ended March 30, 2013
		Parent			Guarantors			Non-Guarantors			Eliminations			Total
	Cash flows from operations:
	Net earnings	$	77,569		$	27,507		$	29,261		$	(56,197	)	$	78,140
	Adjustments to reconcile net earnings to net cash flows from operations:
	Depreciation and amortization		4,787			3,318			11,103			—			19,208
	Stock-based compensation		1,675			—			—			—			1,675
	Defined benefit pension plan expense		—			—			1,633			—			1,633
	Contribution to defined benefit pension plan		—			—			(10,346	)		—			(10,346	)
	Gain on sale of property, plant and equipment		19			4			(89	)		—			(66	)
	Equity in earnings of nonconsolidated subsidiaries		(37,423	)		(19,151	)		(207	)		56,577			(204	)
	Deferred income taxes		(1,754	)		303			(2,236	)		—			(3,687	)
	Changes in assets and liabilities:
	Receivables		7,323			701			10,982			—			19,006
	Inventories		(2,938	)		(8,666	)		(18,786	)		—			(30,390	)
	Prepaid expenses		1,249			194			(4,229	)		—			(2,786	)
	Accounts payable		(1,634	)		(5,014	)		1,345			—			(5,303	)
	Accrued expenses		(6,374	)		(5,328	)		(6,106	)		—			(17,808	)
Other noncurrent liabilities		2,592			—			(1,462	)		—			1,130
Income taxes payable (refundable)		17,232			17			(3,018	)		179			14,410
Net cash flows from operations		62,323			(6,115	)		7,845			559			64,612
Cash flows from investing activities:
Purchase of property, plant and equipment		(9,589	)		(7,084	)		(5,172	)		—			(21,845	)
Proceeds from sale of assets		35			—			29,380			—			29,415
Acquisitions, net of cash acquired		—			—			(54,714	)		—			(54,714	)
Other, net		(1,810	)		(35,610	)		40,768			(559	)		2,789
Net cash flows from investing activities		(11,364	)		(42,694	)		10,262			(559	)		(44,355	)
Cash flows from financing activities:
Net borrowings under short-term agreements		—			—			(573	)		—			(573	)
Principal payments on long-term borrowings		—			—			(16	)		—			(16	)
Dividends paid		(6,001	)		—			—			—			(6,001	)
Dividend to noncontrolling interests		—			—			(1,476	)		—			(1,476	)
Proceeds from exercises under stock plans		11,697			—			—			—			11,697
Excess tax benefits from stock option exercises		226			—			—			—			226
Purchase of common treasury shares—stock plan exercises		(12,375	)		—			—			—			(12,375	)
Net cash flows from financing activities		(6,453	)		—			(2,065	)		—			(8,518	)
Effect of exchange rate changes on cash and cash equivalents		—			107			(5,979	)		—			(5,872	)
Net change in cash and cash equivalents		44,506			(48,702	)		10,063			—			5,867
Cash and cash equivalents—beginning of year		40,926			83,203			290,000			—			414,129
Cash and cash equivalents—end of period	$	85,432		$	34,501		$	300,063		$	—		$	419,996

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	1 Months Ended	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Feb. 28, 2013	Mar. 29, 2014	Mar. 30, 2013	Dec. 28, 2013
Inventories	'	'	'	'
Inventory valued at the lower of cost, determined on the last-in, first-out (LIFO) method, or market (as a percent)	'	44.00%	'	43.00%
Excess of replacement cost of inventories over the LIFO value	'	$45,601	'	$45,204
Raw materials and purchased parts	'	183,412	'	179,576
Work-in-process	'	39,617	'	27,294
Finished goods and manufactured goods	'	247,397	'	218,334
Subtotal	'	470,426	'	425,204
Less: LIFO reserve	'	45,601	'	45,204
Net inventory	'	424,825	'	380,000
Earnings before income taxes and equity in earnings of nonconsolidated subsidiaries	'	'	'	'
United States	'	71,694	89,384	'
Foreign	'	14,884	23,525	'
Earnings before income taxes and equity in earnings of nonconsolidated subsidiaries	'	86,578	112,909	'
Accounting policy disclosures	'	'	'	'
Shares of common stock available for issuance	'	1,476,466	'	'
Equity Method Investments	'	'	'	'
Proceeds from sale of assets	29,250	1,391	29,415	'
Foreign currency translation adjustments	'	'	5,194	'
Deferred tax benefits	'	'	3,200	'
Stock option plans	'	'	'	'
Accounting policy disclosures	'	'	'	'
Compensation expense (included in selling, general and administrative expenses)	'	1,263	1,313	'
Tax benefits associated with compensation expense	'	$486	$506	'
Minimum | Stock option plans	'	'	'	'
Accounting policy disclosures	'	'	'	'
Vesting period of options	'	'3 years	'	'
Expiration period of grant	'	'6 years	'	'
Maximum | Stock option plans	'	'	'	'
Accounting policy disclosures	'	'	'	'
Vesting period of options	'	'6 years	'	'
Expiration period of grant	'	'10 years	'	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 29, 2014	Mar. 30, 2013
Net periodic benefit expense:	'	'
Interest cost	$7,197	$6,571
Expected return on plan assets	-6,535	-4,938
Net periodic benefit expense	$662	$1,633

SUMMARY_OF_SIGNIFICANT_ACCOUNT5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) (USD $)	Mar. 29, 2014	Dec. 28, 2013
In Thousands, unless otherwise specified
Quoted Prices in Active Markets for Identical Assets (Level 1)	'	'
Assets and liabilities measured at fair value	'	'
Trading Securities	$44,430	$41,043
Carrying Value	'	'
Assets and liabilities measured at fair value	'	'
Trading Securities	44,430	41,043
Delta EMD Pty. Ltd.	'	'
Assets and liabilities measured at fair value	'	'
Fair value of remaining ownership	10,255	13,910
Valmont Deferred Compensation Plan	'	'
Assets and liabilities measured at fair value	'	'
Assets recorded for the investments held	34,175	27,133
Liabilities recorded for the investments held	$34,175	$27,133

SUMMARY_OF_SIGNIFICANT_ACCOUNT6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 4) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 29, 2014
Components of accumulated other comprehensive income (loss)	'
Balance at the beginning of the period	($47,685)
Current-period comprehensive income (loss)	12,175
Balance at the end of the period	-35,510
Foreign Currency Translation Adjustments	'
Components of accumulated other comprehensive income (loss)	'
Balance at the beginning of the period	-20,165
Current-period comprehensive income (loss)	12,308
Balance at the end of the period	-7,857
Unrealized Loss on Cash Flow Hedge	'
Components of accumulated other comprehensive income (loss)	'
Balance at the beginning of the period	-2,535
Current-period comprehensive income (loss)	100
Balance at the end of the period	-2,435
Defined Benefit Pension Plan	'
Components of accumulated other comprehensive income (loss)	'
Balance at the beginning of the period	-24,985
Current-period comprehensive income (loss)	-233
Balance at the end of the period	($25,218)

ACQUISITIONS_Details

ACQUISITIONS (Details) (USD $)	3 Months Ended			3 Months Ended	0 Months Ended	3 Months Ended	0 Months Ended		1 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 30, 2013	Mar. 29, 2014	Dec. 28, 2013	Mar. 29, 2014	Mar. 03, 2014	Mar. 29, 2014	Feb. 05, 2013	Feb. 05, 2013	Dec. 28, 2013
				Valmont SM, Locker, and Armorflex acquisitions	Valmont SM	Valmont SM	Locker	Locker	Armorflex International Ltd.
					item			Maximum
Acquisitions	'	'	'	'	'	'	'	'	'
Ownership percentage acquired	'	'	'	'	90.00%	'	100.00%	'	100.00%
Annual sales	'	'	'	'	$190,000	'	'	'	'
Number of manufacturing locations operated	'	'	'	'	2	'	'	'	'
Cash acquired	'	'	'	'	56	'	116	'	'
Cash paid for acquisition	'	'	'	'	120,483	'	53,152	'	10,000
Fair value of contingent consideration	'	'	'	'	0	'	'	7,911	'
Fair values of the assets acquired and liabilities assumed	'	'	'	'	'	'	'	'	'
Current assets	'	'	'	'	73,421	'	'	'	'
Property, plant and equipment	'	'	'	'	69,438	'	'	'	'
Intangible assets	'	'	'	'	59,110	'	'	'	3,792
Goodwill	'	355,844	349,632	'	4,885	'	'	'	6,864
Total fair value of assets acquired	'	'	'	'	206,854	'	'	'	'
Current liabilities	'	'	'	'	50,953	'	'	'	'
Deferred income taxes	'	'	'	'	17,245	'	'	'	'
Intercompany note payable	'	'	'	'	37,448	'	'	'	'
Long-term debt	'	'	'	'	8,941	'	'	'	'
Non-controlling interests	'	'	'	'	9,232	'	'	'	'
Total fair value of liabilities assumed	'	'	'	'	123,819	'	'	'	'
Net assets acquired	'	'	'	'	83,035	'	'	'	'
Net sales and net earnings included in Consolidated Statements of Earnings	'	'	'	'	'	'	'	'	'
Net sales included in Consolidated Statements of Earnings	'	'	'	34,581	'	17,304	'	'	'
Net earnings included in Consolidated Statements of Earnings	'	'	'	1,686	'	1,178	'	'	'
Period at the end of which contingent consideration is to be paid	'	'	'	'	'	'	'2 years	'	'
Present value of the potential additional purchase price	'	'	'	'	'	'	7,178	'	'
Pro forma results of operations	'	'	'	'	'	'	'	'	'
Net sales	867,855	'	'	'	'	'	'	'	'
Net earnings	$79,433	'	'	'	'	'	'	'	'
Earnings per share-diluted	$2.96	'	'	'	'	'	'	'	'

ACQUISITIONS_Details_2

ACQUISITIONS (Details 2) (Valmont SM, USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 29, 2014
Major classes of acquired intangible assets and weighted-average amortization periods	'
Amount	$59,110
Customer Relationships	'
Major classes of acquired intangible assets and weighted-average amortization periods	'
Amount	46,124
Weighted Average Amortization Period	'15 years
Trade Names	'
Major classes of acquired intangible assets and weighted-average amortization periods	'
Amount	$12,986

GOODWILL_AND_INTANGIBLE_ASSETS2

GOODWILL AND INTANGIBLE ASSETS (Details) (USD $)	3 Months Ended			3 Months Ended	12 Months Ended	3 Months Ended	12 Months Ended	3 Months Ended	12 Months Ended	3 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Mar. 29, 2014	Mar. 30, 2013	Dec. 28, 2013	Mar. 29, 2014	Dec. 28, 2013	Mar. 29, 2014	Dec. 28, 2013	Mar. 29, 2014	Dec. 28, 2013	Mar. 29, 2014	Dec. 28, 2013
				Customer Relationships	Customer Relationships	Proprietary Software and Database	Proprietary Software and Database	Patents and Proprietary Technology	Patents and Proprietary Technology	Non-compete Agreements	Non-compete Agreements
Components of amortized intangible assets	'	'	'	'	'	'	'	'	'	'	'
Gross Carrying Amount	$240,775	'	$194,345	$223,739	$177,495	$3,949	$3,896	$11,463	$11,334	$1,624	$1,620
Accumulated Amortization	91,811	'	87,597	79,746	76,024	2,942	2,896	7,671	7,239	1,452	1,438
Weighted Average Life	'	'	'	'13 years	'13 years	'6 years	'6 years	'8 years	'8 years	'6 years	'6 years
Amortization expense for intangible assets	4,103	4,238	'	'	'	'	'	'	'	'	'
Estimated amortization expense	'	'	'	'	'	'	'	'	'	'	'
2014	18,211	'	'	'	'	'	'	'	'	'	'
2015	17,923	'	'	'	'	'	'	'	'	'	'
2016	17,350	'	'	'	'	'	'	'	'	'	'
2017	17,302	'	'	'	'	'	'	'	'	'	'
2018	$15,616	'	'	'	'	'	'	'	'	'	'

GOODWILL_AND_INTANGIBLE_ASSETS3

GOODWILL AND INTANGIBLE ASSETS (Details 2) (USD $)	Mar. 29, 2014	Dec. 28, 2013
In Thousands, unless otherwise specified
Webforge	'	'
Non-amortized intangible assets	'	'
Carrying value of trade names	$17,952	$17,787
Newmark	'	'
Non-amortized intangible assets	'	'
Carrying value of trade names	11,111	11,111
Ingal EPS/Ingal Civil Products	'	'
Non-amortized intangible assets	'	'
Carrying value of trade names	9,475	9,387
Donhad	'	'
Non-amortized intangible assets	'	'
Carrying value of trade names	7,148	7,082
Industrial Galvanizers	'	'
Non-amortized intangible assets	'	'
Carrying value of trade names	4,156	4,117
Valmont SM	'	'
Non-amortized intangible assets	'	'
Carrying value of trade names	12,986	'
Other	'	'
Non-amortized intangible assets	'	'
Carrying value of trade names	14,677	14,685
Trade names	'	'
Non-amortized intangible assets	'	'
Carrying value of trade names	$77,505	$64,169

GOODWILL_AND_INTANGIBLE_ASSETS4

GOODWILL AND INTANGIBLE ASSETS (Details 3) (USD $)	3 Months Ended				3 Months Ended
In Thousands, unless otherwise specified	Mar. 29, 2014	Mar. 29, 2014	Mar. 29, 2014	Dec. 28, 2013	Mar. 29, 2014	Mar. 29, 2014	Mar. 29, 2014
		Engineered Infrastructure Products segment	Utility Support Structures segment	Utility Support Structures segment	Coatings segment	Irrigation segment	Other
Carrying amount of goodwill	'	'	'	'	'	'	'
Balance at the beginning of the period	$349,632	$175,442	$75,404	$75,404	$77,062	$2,420	$19,304
Acquisitions	4,885	4,885	'	'	'	'	'
Foreign currency translation	1,327	1,310	'	'	-190	27	180
Balance at the end of the period	$355,844	$181,637	$75,404	$75,404	$76,872	$2,447	$19,484

CASH_FLOW_SUPPLEMENTARY_INFORM2

CASH FLOW SUPPLEMENTARY INFORMATION (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 29, 2014	Mar. 30, 2013
CASH FLOW SUPPLEMENTARY INFORMATION	'	'
Interest	$736	$794
Income taxes	$13,345	$28,896

EARNINGS_PER_SHARE_Details

EARNINGS PER SHARE (Details) (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 29, 2014	Mar. 30, 2013
Basic EPS	'	'
Net earnings attributable to Valmont Industries, Inc, basic	$55,980	$77,569
Shares outstanding basic	26,715	26,583
Per share amount basic (in dollars per share)	$2.10	$2.92
Dilutive Effect of Stock Options	'	'
Dilutive effect of stock options number of shares	235	276
Dilutive effect of stock options (in dollars per share)	($0.02)	($0.03)
Diluted EPS	'	'
Net earnings attributable to Valmont Industries, Inc, diluted	$55,980	$77,569
Shares outstanding dilutive	26,950	26,859
Per share amount diluted (in dollars per share)	$2.08	$2.89
Antidilutive Securities	'	'
Outstanding stock options with exercise prices exceeding the market price of common stock, excluded from the computation of diluted earnings per share (in shares)	1,172	0

BUSINESS_SEGMENTS_Details

BUSINESS SEGMENTS (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 29, 2014	Mar. 30, 2013
	item
Business Segments	'	'
Number of reportable segments	4	'
Maximum percentage of sales of other businesses and activities to consolidated sales as basis for aggregation	10.00%	'
Net sales	$751,740	$819,630
Operating Income	98,848	118,190
Engineered Infrastructure Products segment:	'	'
Business Segments	'	'
Net sales	208,897	194,218
Operating Income	13,709	12,734
Utility Support Structures segment	'	'
Business Segments	'	'
Net sales	214,232	239,227
Operating Income	32,757	46,155
Coatings segment	'	'
Business Segments	'	'
Net sales	67,218	74,915
Operating Income	13,886	13,420
Irrigation segment	'	'
Business Segments	'	'
Net sales	212,724	244,707
Operating Income	43,146	54,559
Other	'	'
Business Segments	'	'
Net sales	48,669	66,563
Operating Income	8,550	10,787
Corporate	'	'
Business Segments	'	'
Operating Income	-13,200	-19,465
Operating segment	'	'
Business Segments	'	'
Sales	796,695	875,129
Operating segment | Engineered Infrastructure Products segment:	'	'
Business Segments	'	'
Sales	228,462	223,670
Operating segment | Engineered Infrastructure Products segment: | Lighting, Traffic, and Roadway Products	'	'
Business Segments	'	'
Sales	138,977	147,170
Operating segment | Engineered Infrastructure Products segment: | Communication Products	'	'
Business Segments	'	'
Sales	29,886	28,622
Operating segment | Engineered Infrastructure Products segment: | Offshore Structures	'	'
Business Segments	'	'
Sales	17,304	'
Operating segment | Engineered Infrastructure Products segment: | Access Systems	'	'
Business Segments	'	'
Sales	42,295	47,878
Operating segment | Utility Support Structures segment	'	'
Business Segments	'	'
Sales	214,727	239,638
Operating segment | Utility Support Structures segment | Steel	'	'
Business Segments	'	'
Sales	191,437	211,011
Operating segment | Utility Support Structures segment | Concrete	'	'
Business Segments	'	'
Sales	23,290	28,627
Operating segment | Coatings segment	'	'
Business Segments	'	'
Sales	82,171	89,245
Operating segment | Irrigation segment	'	'
Business Segments	'	'
Sales	212,733	244,707
Operating segment | Other	'	'
Business Segments	'	'
Sales	58,602	77,869
Intersegment	'	'
Business Segments	'	'
Sales	44,955	55,499
Intersegment | Engineered Infrastructure Products segment:	'	'
Business Segments	'	'
Sales	19,565	29,452
Intersegment | Utility Support Structures segment	'	'
Business Segments	'	'
Sales	495	411
Intersegment | Coatings segment	'	'
Business Segments	'	'
Sales	14,953	14,330
Intersegment | Irrigation segment	'	'
Business Segments	'	'
Sales	9	'
Intersegment | Other	'	'
Business Segments	'	'
Sales	$9,933	$11,306

GUARANTORNONGUARANTOR_FINANCIA2

GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 29, 2014
Long-term debt:	'
Parent company's percentage ownership of Guarantors	100.00%
6.625% senior unsecured notes due in April 2020	'
Long-term debt:	'
Face amount of debt issued to finance acquisition	$450,000
Interest rate on notes (as a percent)	6.63%

GUARANTORNONGUARANTOR_FINANCIA3

GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION (Details 2) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 29, 2014	Mar. 30, 2013
Cash flows from operating activities:	'	'
Equity in earnings in nonconsolidated subsidiaries	'	($204)
Net cash flows from operating activities	21,917	64,612
Cash flows from investing activities:	'	'
Other, net	-990	2,789
Net cash flows from investing activities	-143,608	-44,355
Parent	'	'
Cash flows from operating activities:	'	'
Equity in earnings in nonconsolidated subsidiaries	-24,510	-37,423
Net cash flows from operating activities	8,577	62,323
Cash flows from investing activities:	'	'
Other, net	17,175	-1,810
Net cash flows from investing activities	5,912	-11,364
Parent | As previously reported | Reclassification adjustment of amounts previously reported in investing activities to operating activities	'	'
Cash flows from operating activities:	'	'
Equity in earnings in nonconsolidated subsidiaries	'	3
Net cash flows from operating activities	'	99,749
Cash flows from investing activities:	'	'
Other, net	'	-39,236
Net cash flows from investing activities	'	-48,790
Guarantors	'	'
Cash flows from operating activities:	'	'
Equity in earnings in nonconsolidated subsidiaries	-8,939	-19,151
Net cash flows from operating activities	25,852	-6,115
Cash flows from investing activities:	'	'
Other, net	3,630	-35,610
Net cash flows from investing activities	1,940	-42,694
Guarantors | As previously reported | Reclassification adjustment of amounts previously reported in investing activities to operating activities	'	'
Cash flows from operating activities:	'	'
Net cash flows from operating activities	'	13,036
Cash flows from investing activities:	'	'
Other, net	'	-54,761
Net cash flows from investing activities	'	-61,845
Eliminations	'	'
Cash flows from operating activities:	'	'
Equity in earnings in nonconsolidated subsidiaries	33,449	56,577
Net cash flows from operating activities	267	559
Cash flows from investing activities:	'	'
Other, net	-267	-559
Net cash flows from investing activities	-267	-559
Eliminations | As previously reported | Reclassification adjustment of amounts previously reported in investing activities to operating activities	'	'
Cash flows from operating activities:	'	'
Net cash flows from operating activities	'	-56,018
Cash flows from investing activities:	'	'
Other, net	'	56,018
Net cash flows from investing activities	'	$56,018

GUARANTORNONGUARANTOR_FINANCIA4

GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION (Details 3) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 29, 2014	Mar. 30, 2013
Condensed consolidated financial information for the Company (Parent), the guarantor subsidiaries and the non-guarantor subsidiaries	'	'
Net sales	$751,740	$819,630
Cost of sales	544,758	584,261
Gross profit	206,982	235,369
Selling, general and administrative expenses	108,134	117,179
Operating income	98,848	118,190
Other income (expense):	'	'
Interest expense	-8,197	-8,190
Interest income	1,739	1,353
Other	-5,812	1,556
Total other income (expenses)	-12,270	-5,281
Earnings before income taxes and equity in earnings of nonconsolidated subsidiaries	86,578	112,909
Income tax expense (benefit):	'	'
Current	32,938	38,660
Deferred	-2,923	-3,687
Total income tax expense (benefit)	30,015	34,973
Earnings before equity in earnings of nonconsolidated subsidiaries	56,563	77,936
Equity in earnings of nonconsolidated subsidiaries	'	204
Net earnings	56,563	78,140
Less: Earnings attributable to noncontrolling interests	-583	-571
Net earnings attributable to Valmont Industries, Inc.	55,980	77,569
Parent	'	'
Condensed consolidated financial information for the Company (Parent), the guarantor subsidiaries and the non-guarantor subsidiaries	'	'
Net sales	376,642	416,613
Cost of sales	271,759	300,680
Gross profit	104,883	115,933
Selling, general and administrative expenses	47,790	50,026
Operating income	57,093	65,907
Other income (expense):	'	'
Interest expense	-7,675	-7,755
Interest income	20	7
Other	67	1,408
Total other income (expenses)	-7,588	-6,340
Earnings before income taxes and equity in earnings of nonconsolidated subsidiaries	49,505	59,567
Income tax expense (benefit):	'	'
Current	19,878	21,175
Deferred	-1,843	-1,754
Total income tax expense (benefit)	18,035	19,421
Earnings before equity in earnings of nonconsolidated subsidiaries	31,470	40,146
Equity in earnings of nonconsolidated subsidiaries	24,510	37,423
Net earnings	55,980	77,569
Net earnings attributable to Valmont Industries, Inc.	55,980	77,569
Guarantors	'	'
Condensed consolidated financial information for the Company (Parent), the guarantor subsidiaries and the non-guarantor subsidiaries	'	'
Net sales	135,897	170,849
Cost of sales	99,816	128,998
Gross profit	36,081	41,851
Selling, general and administrative expenses	12,991	13,994
Operating income	23,090	27,857
Other income (expense):	'	'
Interest expense	-10,880	-12,630
Interest income	183	253
Other	-492	15
Total other income (expenses)	-11,189	-12,362
Earnings before income taxes and equity in earnings of nonconsolidated subsidiaries	11,901	15,495
Income tax expense (benefit):	'	'
Current	5,587	6,836
Deferred	-412	303
Total income tax expense (benefit)	5,175	7,139
Earnings before equity in earnings of nonconsolidated subsidiaries	6,726	8,356
Equity in earnings of nonconsolidated subsidiaries	8,939	19,151
Net earnings	15,665	27,507
Net earnings attributable to Valmont Industries, Inc.	15,665	27,507
Non-Guarantors	'	'
Condensed consolidated financial information for the Company (Parent), the guarantor subsidiaries and the non-guarantor subsidiaries	'	'
Net sales	300,281	325,409
Cost of sales	234,634	248,383
Gross profit	65,647	77,026
Selling, general and administrative expenses	47,353	53,159
Operating income	18,294	23,867
Other income (expense):	'	'
Interest expense	-522	-434
Interest income	12,416	13,722
Other	-5,387	133
Total other income (expenses)	6,507	13,421
Earnings before income taxes and equity in earnings of nonconsolidated subsidiaries	24,801	37,288
Income tax expense (benefit):	'	'
Current	7,369	10,470
Deferred	-668	-2,236
Total income tax expense (benefit)	6,701	8,234
Earnings before equity in earnings of nonconsolidated subsidiaries	18,100	29,054
Equity in earnings of nonconsolidated subsidiaries	'	207
Net earnings	18,100	29,261
Less: Earnings attributable to noncontrolling interests	-583	-571
Net earnings attributable to Valmont Industries, Inc.	17,517	28,690
Eliminations	'	'
Condensed consolidated financial information for the Company (Parent), the guarantor subsidiaries and the non-guarantor subsidiaries	'	'
Net sales	-61,080	-93,241
Cost of sales	-61,451	-93,800
Gross profit	371	559
Operating income	371	559
Other income (expense):	'	'
Interest expense	10,880	12,629
Interest income	-10,880	-12,629
Earnings before income taxes and equity in earnings of nonconsolidated subsidiaries	371	559
Income tax expense (benefit):	'	'
Current	104	179
Total income tax expense (benefit)	104	179
Earnings before equity in earnings of nonconsolidated subsidiaries	267	380
Equity in earnings of nonconsolidated subsidiaries	-33,449	-56,577
Net earnings	-33,182	-56,197
Net earnings attributable to Valmont Industries, Inc.	($33,182)	($56,197)

GUARANTORNONGUARANTOR_FINANCIA5

GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION (Details 4) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 29, 2014	Mar. 30, 2013
Condensed consolidated financial information for the Company (Parent), the guarantor subsidiaries and the non-guarantor subsidiaries	'	'
Net earnings	$56,563	$78,140
Foreign currency translation adjustments:	'	'
Unrealized gains (losses) arising during the period	11,637	-9,620
Realized (loss) included in net earnings during the period	'	-5,194
Foreign currency translation adjustments	11,637	-14,814
Unrealized loss on cash flow hedge:	'	'
Amortization cost included in interest expense	100	100
Derivative adjustment	100	100
Actuarial gain (loss) in defined benefit pension plan liability	-233	-936
Other comprehensive income (loss)	11,504	-15,650
Comprehensive income	68,067	62,490
Comprehensive income attributable to noncontrolling interests	88	1,640
Comprehensive income attributable to Valmont Industries, Inc.	68,155	64,130
Parent	'	'
Condensed consolidated financial information for the Company (Parent), the guarantor subsidiaries and the non-guarantor subsidiaries	'	'
Net earnings	55,980	77,569
Unrealized loss on cash flow hedge:	'	'
Amortization cost included in interest expense	100	100
Derivative adjustment	100	100
Equity in other comprehensive income	12,075	-13,539
Other comprehensive income (loss)	12,175	-13,439
Comprehensive income	68,155	64,130
Comprehensive income attributable to Valmont Industries, Inc.	68,155	64,130
Guarantors	'	'
Condensed consolidated financial information for the Company (Parent), the guarantor subsidiaries and the non-guarantor subsidiaries	'	'
Net earnings	15,665	27,507
Foreign currency translation adjustments:	'	'
Unrealized gains (losses) arising during the period	-20,361	-38,321
Foreign currency translation adjustments	-20,361	-38,321
Unrealized loss on cash flow hedge:	'	'
Other comprehensive income (loss)	-20,361	-38,321
Comprehensive income	-4,696	-10,814
Comprehensive income attributable to Valmont Industries, Inc.	-4,696	-10,814
Non-Guarantors	'	'
Condensed consolidated financial information for the Company (Parent), the guarantor subsidiaries and the non-guarantor subsidiaries	'	'
Net earnings	18,100	29,261
Foreign currency translation adjustments:	'	'
Unrealized gains (losses) arising during the period	31,998	28,701
Realized (loss) included in net earnings during the period	'	-5,194
Foreign currency translation adjustments	31,998	23,507
Unrealized loss on cash flow hedge:	'	'
Actuarial gain (loss) in defined benefit pension plan liability	-233	-936
Other comprehensive income (loss)	31,765	22,571
Comprehensive income	49,865	51,832
Comprehensive income attributable to noncontrolling interests	88	1,640
Comprehensive income attributable to Valmont Industries, Inc.	49,953	53,472
Eliminations	'	'
Condensed consolidated financial information for the Company (Parent), the guarantor subsidiaries and the non-guarantor subsidiaries	'	'
Net earnings	-33,182	-56,197
Unrealized loss on cash flow hedge:	'	'
Equity in other comprehensive income	-12,075	13,539
Other comprehensive income (loss)	-12,075	13,539
Comprehensive income	-45,257	-42,658
Comprehensive income attributable to Valmont Industries, Inc.	($45,257)	($42,658)

GUARANTORNONGUARANTOR_FINANCIA6

GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION (Details 5) (USD $)	Mar. 29, 2014	Dec. 28, 2013	Mar. 30, 2013	Dec. 29, 2012
In Thousands, unless otherwise specified
Current assets:	'	'	'	'
Cash and cash equivalents	$488,195	$613,706	$419,996	$414,129
Receivables, net	529,693	515,440	'	'
Inventories	424,825	380,000	'	'
Prepaid expenses	57,913	22,997	'	'
Refundable and deferred income taxes	57,935	65,697	'	'
Total current assets	1,558,561	1,597,840	'	'
Property, plant and equipment, at cost	1,171,914	1,017,126	'	'
Less accumulated depreciation and amortization	559,711	482,916	'	'
Net property, plant and equipment	612,203	534,210	'	'
Goodwill	355,844	349,632	'	'
Other intangible assets	226,469	170,917	'	'
Other assets	132,789	123,895	'	'
Total assets	2,885,866	2,776,494	'	'
Current liabilities:	'	'	'	'
Current installments of long-term debt	188	202	'	'
Notes payable to banks	14,860	19,024	'	'
Accounts payable	234,218	216,121	'	'
Accrued employee compensation and benefits	86,327	122,967	'	'
Accrued expenses	91,110	71,560	'	'
Income taxes payable	9,967	'	'	'
Dividends payable	6,721	6,706	'	'
Total current liabilities	443,391	436,580	'	'
Deferred income taxes	104,642	78,924	'	'
Long-term debt, excluding current installments	479,141	470,907	'	'
Defined benefit pension liability	139,047	154,397	'	'
Deferred compensation	46,502	39,109	'	'
Other noncurrent liabilities	53,340	51,731	'	'
Shareholders' equity:	'	'	'	'
Common stock of $1 par value	27,900	27,900	'	'
Retained earnings	1,615,696	1,562,670	'	'
Accumulated other comprehensive income (loss)	-35,510	-47,685	'	'
Treasury stock	-19,897	-20,860	'	'
Total Valmont Industries, Inc. shareholders' equity	1,588,189	1,522,025	'	'
Noncontrolling interest in consolidated subsidiaries	31,614	22,821	'	'
Total shareholders' equity	1,619,803	1,544,846	1,463,925	1,407,010
Total liabilities and shareholders' equity	2,885,866	2,776,494	'	'
Parent	'	'	'	'
Current assets:	'	'	'	'
Cash and cash equivalents	81,941	215,576	85,432	40,926
Receivables, net	153,129	139,179	'	'
Inventories	153,676	132,953	'	'
Prepaid expenses	4,449	4,735	'	'
Refundable and deferred income taxes	34,436	41,167	'	'
Total current assets	427,631	533,610	'	'
Property, plant and equipment, at cost	533,430	522,734	'	'
Less accumulated depreciation and amortization	305,571	300,066	'	'
Net property, plant and equipment	227,859	222,668	'	'
Goodwill	20,108	20,108	'	'
Other intangible assets	333	346	'	'
Investment in subsidiaries and intercompany accounts	1,579,856	1,417,425	'	'
Other assets	38,829	30,759	'	'
Total assets	2,294,616	2,224,916	'	'
Current liabilities:	'	'	'	'
Current installments of long-term debt	188	188	'	'
Accounts payable	71,447	62,153	'	'
Accrued employee compensation and benefits	42,853	76,370	'	'
Accrued expenses	37,997	28,362	'	'
Income taxes payable	9,561	'	'	'
Dividends payable	6,721	6,706	'	'
Total current liabilities	168,767	173,779	'	'
Deferred income taxes	18,763	18,983	'	'
Long-term debt, excluding current installments	469,796	470,175	'	'
Deferred compensation	39,420	32,339	'	'
Other noncurrent liabilities	9,681	7,615	'	'
Shareholders' equity:	'	'	'	'
Common stock of $1 par value	27,900	27,900	'	'
Retained earnings	1,615,696	1,562,670	'	'
Accumulated other comprehensive income (loss)	-35,510	-47,685	'	'
Treasury stock	-19,897	-20,860	'	'
Total Valmont Industries, Inc. shareholders' equity	1,588,189	1,522,025	'	'
Total shareholders' equity	1,588,189	1,522,025	'	'
Total liabilities and shareholders' equity	2,294,616	2,224,916	'	'
Guarantors	'	'	'	'
Current assets:	'	'	'	'
Cash and cash equivalents	29,825	49,053	34,501	83,203
Receivables, net	84,621	108,646	'	'
Inventories	67,478	70,231	'	'
Prepaid expenses	843	932	'	'
Refundable and deferred income taxes	8,558	8,351	'	'
Total current assets	191,325	237,213	'	'
Property, plant and equipment, at cost	127,203	125,764	'	'
Less accumulated depreciation and amortization	63,265	61,520	'	'
Net property, plant and equipment	63,938	64,244	'	'
Goodwill	107,542	107,542	'	'
Other intangible assets	47,257	48,461	'	'
Investment in subsidiaries and intercompany accounts	1,419,723	1,367,308	'	'
Total assets	1,829,785	1,824,768	'	'
Current liabilities:	'	'	'	'
Accounts payable	19,188	20,365	'	'
Accrued employee compensation and benefits	5,157	13,713	'	'
Accrued expenses	5,928	7,315	'	'
Income taxes payable	-9	'	'	'
Total current liabilities	30,264	41,393	'	'
Deferred income taxes	29,074	29,279	'	'
Long-term debt, excluding current installments	535,270	514,223	'	'
Shareholders' equity:	'	'	'	'
Common stock of $1 par value	457,950	457,950	'	'
Additional paid-in capital	150,286	150,286	'	'
Retained earnings	580,858	565,193	'	'
Accumulated other comprehensive income (loss)	46,083	66,444	'	'
Total Valmont Industries, Inc. shareholders' equity	1,235,177	1,239,873	'	'
Total shareholders' equity	1,235,177	1,239,873	'	'
Total liabilities and shareholders' equity	1,829,785	1,824,768	'	'
Non-Guarantors	'	'	'	'
Current assets:	'	'	'	'
Cash and cash equivalents	376,429	349,077	300,063	290,000
Receivables, net	291,943	267,615	'	'
Inventories	203,671	176,816	'	'
Prepaid expenses	52,621	17,330	'	'
Refundable and deferred income taxes	14,941	16,179	'	'
Total current assets	939,605	827,017	'	'
Property, plant and equipment, at cost	511,281	368,628	'	'
Less accumulated depreciation and amortization	190,875	121,330	'	'
Net property, plant and equipment	320,406	247,298	'	'
Goodwill	228,194	221,982	'	'
Other intangible assets	178,879	122,110	'	'
Investment in subsidiaries and intercompany accounts	494,656	518,059	'	'
Other assets	93,960	93,136	'	'
Total assets	2,255,700	2,029,602	'	'
Current liabilities:	'	'	'	'
Current installments of long-term debt	'	14	'	'
Notes payable to banks	14,860	19,024	'	'
Accounts payable	143,583	133,603	'	'
Accrued employee compensation and benefits	38,317	32,884	'	'
Accrued expenses	47,185	35,883	'	'
Income taxes payable	415	'	'	'
Total current liabilities	244,360	221,408	'	'
Deferred income taxes	56,805	30,662	'	'
Long-term debt, excluding current installments	9,345	732	'	'
Defined benefit pension liability	139,047	154,397	'	'
Deferred compensation	7,082	6,770	'	'
Other noncurrent liabilities	43,659	44,116	'	'
Shareholders' equity:	'	'	'	'
Common stock of $1 par value	254,982	254,982	'	'
Additional paid-in capital	1,034,236	891,236	'	'
Retained earnings	535,220	517,703	'	'
Accumulated other comprehensive income (loss)	-100,650	-115,225	'	'
Total Valmont Industries, Inc. shareholders' equity	1,723,788	1,548,696	'	'
Noncontrolling interest in consolidated subsidiaries	31,614	22,821	'	'
Total shareholders' equity	1,755,402	1,571,517	'	'
Total liabilities and shareholders' equity	2,255,700	2,029,602	'	'
Eliminations	'	'	'	'
Current assets:	'	'	'	'
Investment in subsidiaries and intercompany accounts	-3,494,235	-3,302,792	'	'
Total assets	-3,494,235	-3,302,792	'	'
Current liabilities:	'	'	'	'
Long-term debt, excluding current installments	-535,270	-514,223	'	'
Shareholders' equity:	'	'	'	'
Common stock of $1 par value	-712,932	-712,932	'	'
Additional paid-in capital	-1,184,522	-1,041,522	'	'
Retained earnings	-1,116,078	-1,082,896	'	'
Accumulated other comprehensive income (loss)	54,567	48,781	'	'
Total Valmont Industries, Inc. shareholders' equity	-2,958,965	-2,788,569	'	'
Total shareholders' equity	-2,958,965	-2,788,569	'	'
Total liabilities and shareholders' equity	($3,494,235)	($3,302,792)	'	'

GUARANTORNONGUARANTOR_FINANCIA7

GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION (Details 6) (USD $)	1 Months Ended	3 Months Ended
In Thousands, unless otherwise specified	Feb. 28, 2013	Mar. 29, 2014	Mar. 30, 2013
Cash flows from operating activities:	'	'	'
Net earnings	'	$56,563	$78,140
Adjustments to reconcile net earnings to net cash flows from operations:	'	'	'
Depreciation and amortization	'	19,601	19,208
Loss on investment	'	3,386	'
Stock-based compensation	'	1,880	1,675
Defined benefit pension plan expense	'	662	1,633
Contribution to defined benefit pension plan	'	-17,484	-10,346
Gain on sale of property, plant and equipment	'	-127	-66
Equity in earnings in nonconsolidated subsidiaries	'	'	-204
Deferred income taxes	'	-2,923	-3,687
Changes in assets and liabilities (net of acquisitions):	'	'	'
Receivables	'	31,668	19,006
Inventories	'	-37,911	-30,390
Prepaid expenses	'	-9,148	-2,786
Accounts payable	'	-12,471	-5,303
Accrued expenses	'	-29,889	-17,808
Other noncurrent liabilities	'	1,551	1,130
Income taxes payable (refundable)	'	16,559	14,410
Net cash flows from operating activities	'	21,917	64,612
Cash flows from investing activities:	'	'	'
Purchase of property, plant and equipment	'	-23,526	-21,845
Proceeds from sale of assets	29,250	1,391	29,415
Acquisitions, net of cash acquired	'	-120,483	-54,714
Other, net	'	-990	2,789
Net cash flows from investing activities	'	-143,608	-44,355
Cash flows from financing activities:	'	'	'
Net borrowings under short-term agreements	'	-4,056	-573
Principal payments on long-term borrowings	'	-63	-16
Dividends paid	'	-6,706	-6,001
Dividends to noncontrolling interest	'	-351	-1,476
Proceeds from exercises under stock plans	'	7,860	11,697
Excess tax benefits from stock option exercises	'	2,296	226
Purchase of common treasury shares - stock plan exercises	'	-8,574	-12,375
Net cash flows from financing activities	'	-9,594	-8,518
Effect of exchange rate changes on cash and cash equivalents	'	5,774	-5,872
Net change in cash and cash equivalents	'	-125,511	5,867
Cash and cash equivalents-beginning of year	'	613,706	414,129
Cash and cash equivalents-end of period	'	488,195	419,996
Parent	'	'	'
Cash flows from operating activities:	'	'	'
Net earnings	'	55,980	77,569
Adjustments to reconcile net earnings to net cash flows from operations:	'	'	'
Depreciation and amortization	'	6,041	4,787
Stock-based compensation	'	1,880	1,675
Gain on sale of property, plant and equipment	'	-9	19
Equity in earnings in nonconsolidated subsidiaries	'	-24,510	-37,423
Deferred income taxes	'	-1,843	-1,754
Changes in assets and liabilities (net of acquisitions):	'	'	'
Receivables	'	-13,949	7,323
Inventories	'	-20,723	-2,938
Prepaid expenses	'	286	1,249
Accounts payable	'	9,294	-1,634
Accrued expenses	'	-22,614	-6,374
Other noncurrent liabilities	'	2,104	2,592
Income taxes payable (refundable)	'	16,640	17,232
Net cash flows from operating activities	'	8,577	62,323
Cash flows from investing activities:	'	'	'
Purchase of property, plant and equipment	'	-11,282	-9,589
Proceeds from sale of assets	'	19	35
Other, net	'	17,175	-1,810
Net cash flows from investing activities	'	5,912	-11,364
Cash flows from financing activities:	'	'	'
Dividends paid	'	-6,706	-6,001
Intercompany capital contribution	'	-143,000	'
Proceeds from exercises under stock plans	'	7,860	11,697
Excess tax benefits from stock option exercises	'	2,296	226
Purchase of common treasury shares - stock plan exercises	'	-8,574	-12,375
Net cash flows from financing activities	'	-148,124	-6,453
Net change in cash and cash equivalents	'	-133,635	44,506
Cash and cash equivalents-beginning of year	'	215,576	40,926
Cash and cash equivalents-end of period	'	81,941	85,432
Guarantors	'	'	'
Cash flows from operating activities:	'	'	'
Net earnings	'	15,665	27,507
Adjustments to reconcile net earnings to net cash flows from operations:	'	'	'
Depreciation and amortization	'	3,278	3,318
Gain on sale of property, plant and equipment	'	-77	4
Equity in earnings in nonconsolidated subsidiaries	'	-8,939	-19,151
Deferred income taxes	'	-412	303
Changes in assets and liabilities (net of acquisitions):	'	'	'
Receivables	'	24,027	701
Inventories	'	2,753	-8,666
Prepaid expenses	'	89	194
Accounts payable	'	-1,175	-5,014
Accrued expenses	'	-9,943	-5,328
Income taxes payable (refundable)	'	586	17
Net cash flows from operating activities	'	25,852	-6,115
Cash flows from investing activities:	'	'	'
Purchase of property, plant and equipment	'	-1,767	-7,084
Proceeds from sale of assets	'	77	'
Other, net	'	3,630	-35,610
Net cash flows from investing activities	'	1,940	-42,694
Cash flows from financing activities:	'	'	'
Intercompany interest on long-term note	'	-48,174	'
Net cash flows from financing activities	'	-48,174	'
Effect of exchange rate changes on cash and cash equivalents	'	1,154	107
Net change in cash and cash equivalents	'	-19,228	-48,702
Cash and cash equivalents-beginning of year	'	49,053	83,203
Cash and cash equivalents-end of period	'	29,825	34,501
Non-Guarantors	'	'	'
Cash flows from operating activities:	'	'	'
Net earnings	'	18,100	29,261
Adjustments to reconcile net earnings to net cash flows from operations:	'	'	'
Depreciation and amortization	'	10,282	11,103
Loss on investment	'	3,386	'
Defined benefit pension plan expense	'	662	1,633
Contribution to defined benefit pension plan	'	-17,484	-10,346
Gain on sale of property, plant and equipment	'	-41	-89
Equity in earnings in nonconsolidated subsidiaries	'	'	-207
Deferred income taxes	'	-668	-2,236
Changes in assets and liabilities (net of acquisitions):	'	'	'
Receivables	'	21,590	10,982
Inventories	'	-19,941	-18,786
Prepaid expenses	'	-9,523	-4,229
Accounts payable	'	-20,590	1,345
Accrued expenses	'	2,668	-6,106
Other noncurrent liabilities	'	-553	-1,462
Income taxes payable (refundable)	'	-667	-3,018
Net cash flows from operating activities	'	-12,779	7,845
Cash flows from investing activities:	'	'	'
Purchase of property, plant and equipment	'	-10,477	-5,172
Proceeds from sale of assets	'	1,295	29,380
Acquisitions, net of cash acquired	'	-120,483	-54,714
Other, net	'	-21,528	40,768
Net cash flows from investing activities	'	-151,193	10,262
Cash flows from financing activities:	'	'	'
Net borrowings under short-term agreements	'	-4,056	-573
Principal payments on long-term borrowings	'	-63	-16
Dividends to noncontrolling interest	'	-351	-1,476
Intercompany interest on long-term note	'	48,174	'
Intercompany capital contribution	'	143,000	'
Net cash flows from financing activities	'	186,704	-2,065
Effect of exchange rate changes on cash and cash equivalents	'	4,620	-5,979
Net change in cash and cash equivalents	'	27,352	10,063
Cash and cash equivalents-beginning of year	'	349,077	290,000
Cash and cash equivalents-end of period	'	376,429	300,063
Eliminations	'	'	'
Cash flows from operating activities:	'	'	'
Net earnings	'	-33,182	-56,197
Adjustments to reconcile net earnings to net cash flows from operations:	'	'	'
Equity in earnings in nonconsolidated subsidiaries	'	33,449	56,577
Changes in assets and liabilities (net of acquisitions):	'	'	'
Income taxes payable (refundable)	'	'	179
Net cash flows from operating activities	'	267	559
Cash flows from investing activities:	'	'	'
Other, net	'	-267	-559
Net cash flows from investing activities	'	($267)	($559)