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EARNINGS PER SHARE (Tables)

3 Months Ended

Mar. 29, 2014

EARNINGS PER SHARE

Reconciliation of basic and diluted earnings per share (EPS)

		Basic EPS			Dilutive Effect of Stock Options			Diluted EPS
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		$	2.10		$	(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

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- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

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