v3.26.1
REVENUE RECOGNITION
6 Months Ended
Jun. 27, 2026
REVENUE RECOGNITION  
REVENUE RECOGNITION

(2) REVENUE RECOGNITION

Contract Assets and Liabilities

Contract assets are recognized as revenue is earned over time and are reduced when the customer is invoiced. As of June 27, 2026 and December 27, 2025, the Company’s contract assets totaled $272,731 and $266,922, respectively, and were recorded as “Contract assets” in the Condensed Consolidated Balance Sheets.

Certain customers are invoiced through advance or progress billings. When the progress toward performance obligations is less than the amount billed to the customer, the excess is recorded as a contract liability. As of June 27, 2026, total contract liabilities were $80,114, with $79,785 recorded as “Contract liabilities” and $329 as “Other non-current

liabilities” in the Condensed Consolidated Balance Sheets. As of December 27, 2025, total contract liabilities were $52,475, with $52,013 recorded as “Contract liabilities” and $462 as “Other non-current liabilities” in the Condensed Consolidated Balance Sheets.

During the thirteen and twenty-six weeks ended June 27, 2026, the Company recognized $4,266 and $39,186 in revenue, respectively, from amounts included in contract liabilities as of December 27, 2025. During the thirteen and twenty-six weeks ended June 28, 2025, the Company recognized $32,560 and $56,943 from amounts included in contract liabilities as of December 28, 2024. This revenue reflects advance payments applied to performance obligations completed during the respective periods.

As of June 27, 2026, the Company had $329 in remaining performance obligations on contracts with an original expected duration of one year or more, which are expected to be fulfilled within the next 12 to 24 months.

Disaggregated Revenue

A breakdown of revenue recognized over time and at a point in time by segment for the thirteen and twenty-six weeks ended June 27, 2026 and June 28, 2025 is as follows:

Thirteen weeks ended June 27, 2026

 

Twenty-six weeks ended June 27, 2026

  ​ ​ ​

Point in Time

Over Time

Total

 

Point in Time

Over Time

Total

Infrastructure

$

422,423

$

454,295

$

876,718

$

804,134

$

875,764

$

1,679,898

Agriculture

 

233,138

8,833

 

241,971

 

450,693

17,295

 

467,988

Total net sales

$

655,561

$

463,128

$

1,118,689

$

1,254,827

$

893,059

$

2,147,886

Thirteen weeks ended June 28, 2025

Twenty-six weeks ended June 28, 2025

Point in Time

Over Time

  ​ ​ ​

Total

Point in Time

Over Time

  ​ ​ ​

Total

Infrastructure

$

423,581

$

339,511

$

763,092

$

789,724

$

676,859

$

1,466,583

Agriculture

 

279,000

8,456

 

287,456

 

537,703

15,576

 

553,279

Total net sales

$

702,581

$

347,967

$

1,050,548

$

1,327,427

$

692,435

$

2,019,862