XML 39 R21.htm IDEA: XBRL DOCUMENT
v3.25.4

ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES | 12 Months Ended
--- | ---
Dec. 27, 2025
ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES |
ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES | K.ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ASC 740, Income Taxes (“ASC 740”) clarifies the accounting for income taxes by prescribing the minimum recognition threshold a tax position is required to meet before being recognized in the financial statements. ASC 740 also provides guidance on derecognition, measurement, classification, interest and penalties, and disclosure requirements. A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | 2025 | ​ ​ ​ | 2024 | ​ ​ ​ | 2023
Gross unrecognized tax benefits beginning of year | ​ | $ | 5,507 | ​ | $ | 4,771 | ​ | $ | 3,217
(Decrease) Increase in tax positions for prior years | ​ |  | (393) | ​ |  | 469 | ​ |  | 943
Increase in tax positions for current year | ​ |  | 1,243 | ​ |  | 947 | ​ |  | 1,286
Lapse in statute of limitations | ​ |  | (703) | ​ |  | (680) | ​ |  | (675)
Gross unrecognized tax benefits end of year | ​ | $ | 5,654 | ​ | $ | 5,507 | ​ | $ | 4,771
​ Our effective tax rate would have been affected by the unrecognized tax benefits had this amount been recognized as a reduction to income tax expense. We recognized interest and penalties for unrecognized tax benefits in our provision for income taxes. The liability for unrecognized tax benefits included accrued interest and penalties of $0.5 million for the year December 27, 2025, $0.6 million for the year December 28, 2024, and $0.4 million for the year December 30, 2023.

X
- Definition The entire disclosure for accounting for uncertainty in income taxes. + References No definition available. + Details
Name: | ufpi_AccountingForUncertaintyInIncomeTaxesTextBlock
Namespace Prefix: | ufpi_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxUncertaintiesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration