# EDGAR Filing Document

**Accession Number:** 0000836157
**File Stem:** 0001193125-25-187701
**Filing Date:** 2025-8
**Character Count:** 32122
**Document Hash:** 096143160ddf6905edfaf469665b7b8e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-187701.hdr.sgml**: 20250825

**ACCESSION NUMBER**: 0001193125-25-187701

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 19

**FILED AS OF DATE**: 20250825

**DATE AS OF CHANGE**: 20250825

**EFFECTIVENESS DATE**: 20250825

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LINDSAY CORP
- **CENTRAL INDEX KEY:** 0000836157
- **STANDARD INDUSTRIAL CLASSIFICATION:** FARM MACHINERY & EQUIPMENT [3523]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 470554096
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0831

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-289842
- **FILM NUMBER:** 251251094

**BUSINESS ADDRESS:**
- **STREET 1:** 18135 BURKE STREET
- **STREET 2:** SUITE 100
- **CITY:** OMAHA
- **STATE:** NE
- **ZIP:** 68022
- **BUSINESS PHONE:** 4028296800

**MAIL ADDRESS:**
- **STREET 1:** 18135 BURKE STREET
- **STREET 2:** SUITE 100
- **CITY:** OMAHA
- **STATE:** NE
- **ZIP:** 68022

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LINDSAY MANUFACTURING CO
- **DATE OF NAME CHANGE:** 19920703

**As filed with the Securities and Exchange Commission on August 25, 2025** 

**Registration No. 333-** 

**UNITED STATES** 

**SECURITIES AND EXCHANGE COMMISSION** 

**Washington, D.C. 20549** 

**FORM S-8** 

**Registration Statement** 

***Under***

***the Securities Act of 1933***

## LINDSAY CORPORATION
**(Exact name of registrant as specified in its charter)** 

---

| | |
|:---|:---|
| **Delaware** | **47-0554096** |
| **(State or other jurisdiction of**<br> **incorporation or organization)** | **(I.R.S. Employer**<br> **Identification No.)** |
| **18135 Burke Street, Suite 100**<br> **Omaha, Nebraska** | **68022** |
| **(Address of principal executive offices)** | **(Zip code)** |

---

**LINDSAY CORPORATION** 

**2025 LONG-TERM INCENTIVE PLAN** 

**(Full title of the plan)** 

---

| | |
|:---|:---|
| **Randy A. Wood**<br> **President and Chief Executive Officer**<br> **Lindsay Corporation**<br> **18135 Burke Street, Suite 100**<br> **Omaha, Nebraska 68022** | **(402) 829-6800** |
| **(Name and address of agent for service)** | **(Telephone number, including area**<br> **code, of agent for service)** |

---

***Copies to:***

**Steven P. Amen** 

**Kutak Rock LLP** 

**1650 Farnam Street** 

**Omaha, Nebraska 68102** 

**(402) 346-6000** 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act:

---

| | | | |
|:---|:---|:---|:---|
| Large accelerated filer | ☒ | Accelerated filer | ☐ |
| Non-accelerated filer | ☐ | Smaller reporting company | ☐ |
|  |  | Emerging growth company | ☐ |

---

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

------

**PART I** 

**INFORMATION REQUIRED IN THE** 

**SECTION 10(a) PROSPECTUS** 

The document(s) containing the information specified in Part I will be sent or given to employees as specified by Rule 428(b)(1) of the Securities Act of 1933, as amended (the "Securities Act"). Such documents are not being filed with the Securities and Exchange Commission (the "Commission") either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act. Such documents and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II hereof, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.

**PART II** 

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT** 

**Item 3. Incorporation of Documents by Reference.** 

The following documents, previously filed with the Commission by the Registrant pursuant to the Securities Exchange Act of 1934, as amended (the "Exchange Act"), are incorporated herein by reference (other than any portions of any such documents that are "furnished" and not deemed "filed" under the Exchange Act and applicable Commission rules):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) [the Registrant's Annual Report on Form 10-K for the fiscal year ended August 31, 2024;](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/836157/000095017024117056/lnn-20240831.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) the Registrant's Quarterly Reports on Form 10-Q for the fiscal quarters ended [November 30, 2024](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/836157/000095017025002840/lnn-20241130.htm), [February 28, 2025](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/836157/000095017025050389/lnn-20250228.htm), and [May 31, 2025](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/836157/000095017025090392/lnn-20250531.htm);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) the Registrant's Current Reports on Form 8-K filed with the Commission on [October 25, 2024](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/0000836157/000095017024117203/lnn-20241023.htm), [January 13, 2025](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/0000836157/000095017025004831/lnn-20250108.htm), and [July 23, 2025](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/0000836157/000119312525163424/d98903d8k.htm); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) [the description of the Registrant's common stock contained in Exhibit 4.2 to the Registrant's Annual Report on Form 10-K for the fiscal year ended August 31, 2019.](http://www.sec.gov/Archives/edgar/data/836157/000095012319009834/lnn-ex42_13.htm)

Each document filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act subsequent to the date of this Registration Statement and prior to the filing of a post-effective amendment that indicates that all securities offered herein have been sold or that deregisters all such securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the respective date of filing such documents (other than any portions of any such documents that are "furnished" and not deemed "filed" under the Exchange Act and applicable Commission rules).

Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any subsequently filed document that also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.

------

**Item 4. Description of Securities.** 

Not Applicable.

**Item 5. Interests of Named Experts and Counsel.** 

Not Applicable.

**Item 6. Indemnification of Directors and Officers.** 

Section 145 of the Delaware General Corporation Law (the "DGCL") provides that a Delaware corporation may indemnify its directors and officers against expenses (including attorneys' fees), judgments, fines and amounts paid in settlement that are actually and reasonably incurred by such officers and directors in connection with any action, suit or proceeding, whether civil, criminal, administrative or investigative, if, in connection with the matters in issue, they acted in good faith and in a manner they reasonably believed to be in, or not opposed to, the best interests of the corporation, and, with respect to any criminal suit or proceeding, they had no reasonable cause to believe their conduct was unlawful. If the action is brought by or in the right of the corporation, such indemnification may only be provided as long as, in addition to the foregoing, it is not made with respect to any claim, issue or matter as to which such officer or director has been found liable to the corporation, unless such indemnification is approved by the court. Section 145 permits a Delaware corporation to grant its directors and officers additional rights of indemnification through bylaw provisions and otherwise and to purchase indemnity insurance on behalf of its directors and officers.

Pursuant to Article Ninth of the Company's Restated Certificate of Incorporation, a director of the Company will not be personally liable to the Company or to its stockholders for monetary damages for any breach of fiduciary duty by such director other than liability (i) for any breach of the director's duty of loyalty, (ii) arising out of acts or omissions not taken in good faith or which involve intentional misconduct or a knowing violation of the law, (iii) under Section 174 of the DGCL (relating to the unlawful payments of dividends or redemption of stock) or (iv) arising from a transaction from which the director derived an improper personal benefit. In addition, such Article Ninth provides that the Company may indemnify its officers and directors to the fullest extent authorized by law, including indemnification under statutory or case law or pursuant to indemnity agreements or contracts with such persons.

As permitted by Section 3.15 of its Bylaws, the Company has entered into Indemnification Agreements with each director and executive officer of the Company which provide for indemnity on terms consistent with the foregoing.

As permitted under Section 145 of the DGCL, the Company has purchased and maintains insurance on behalf of directors and officers against any liability asserted against such directors and officers in their capacities as such.

**Item 7. Exemption from Registration Claimed.** 

Not Applicable.

------

**Item 8. Exhibits.** 

The following is a complete list of exhibits filed as part of this Registration Statement. Exhibit numbers correspond to the numbers in the Exhibit Table of Item 601 of Regulation S-K.

---

| | |
|:---|:---|
| Exhibit<br>Number | Description |
| 4(a) | [Restated Certificate of Incorporation of the Company, incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K filed on December 14, 2006.](http://www.sec.gov/Archives/edgar/data/836157/000095013706013672/c10757exv3w1.htm) |
| 4(b) | [Amended and Restated By-Laws of the Company, incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K filed on August 22, 2023.](http://www.sec.gov/Archives/edgar/data/836157/000095017023043903/lnn-ex3_1.htm) |
| 4(c) | [Specimen Form of Common Stock Certificate, incorporated by reference to Exhibit 4(a) to the Company's Quarterly Report on Form 10-Q for the fiscal quarter ended November 30, 2006.](http://www.sec.gov/Archives/edgar/data/836157/000095013707000164/c11287exv4wxay.htm) |
| 4(d) | [Lindsay Corporation 2025 Long-Term Incentive Plan, incorporated by reference to Appendix A to the Company's Definitive Proxy Statement on Schedule 14A filed on November 20, 2024.†](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/0000836157/000119312524262552/d888630ddef14a.htm#toc888630_23a) |
| 5 | [Opinion of Kutak Rock LLP.\*](d886058dex5.htm) |
| 23(a) | [Consent of Kutak Rock LLP (included in its opinion filed as Exhibit 5).\*](d886058dex5.htm) |
| 23(b) | [Consent of KPMG LLP.\*](d886058dex23b.htm) |
| 24 | [Powers of Attorney on behalf of Non-Management Directors.\*](d886058dex24.htm) |
| 107 | [Filing Fee Table.\*](d886058dexfilingfees.htm) |

---

\* Filed herewith.

† Denotes a compensatory plan or arrangement.

**Item 9. Undertakings.** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The undersigned Registrant hereby undertakes:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(l) To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) To include any prospectus required by Section 10(a)(3) of the Securities Act;

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the "Calculation of Filing Fee Tables" in the effective registration statement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) To include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration Statement;

*Provided, however*, that paragraphs (a)(1)(i) and (a)(1)(ii) of this section do not apply if the registration statement is on Form S-8, and the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or 15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or 15(d) of the Exchange Act that is incorporated by reference in this Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant as described in Item 6 hereof or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.

------

**SIGNATURES** 

Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Omaha, State of Nebraska, on this 25th day of August, 2025.

---

| | |
|:---|:---|
| LINDSAY CORPORATION | LINDSAY CORPORATION |
| By: | /s/ Brian L. Ketcham |
|  | Brian L. Ketcham, Senior Vice President and Chief Financial Officer |

---

Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ Randy A. Wood<br> Randy A. Wood | Director, President and Chief Executive Officer<br> *(Principal Executive Officer)* | August 25, 2025 |
| /s/ Brian L. Ketcham<br> Brian L. Ketcham | Senior Vice President and Chief Financial Officer<br> *(Principal Financial Officer and Principal Accounting Officer)* | August 25, 2025 |
| /s/ Robert E. Brunner \*<br> Robert E. Brunner | Chairperson of the Board of Directors | August 25, 2025 |
| /s/ Michael N. Christodolou \*<br> Michael N. Christodolou | Director | August 25, 2025 |
| /s/ Pablo Di Si \*<br> Pablo Di Si | Director | August 25, 2025 |
| /s/ Mary A. Lindsey \*<br> Mary A. Lindsey | Director | August 25, 2025 |
| /s/ Consuelo E. Madere \*<br> Consuelo E. Madere | Director | August 25, 2025 |
| /s/ David B. Rayburn \*<br> David B. Rayburn | Director | August 25, 2025 |

---

---

| | |
|:---|:---|
| \* By | /s/ Brian L. Ketcham |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Brian L. Ketcham, *Attorney-In-Fact* |

---

## Ex-5

![LOGO](g886058dsp8a.jpg)

**EXHIBIT 5** 

---

| | |
|:---|:---|
| ![LOGO](g886058dsp8.jpg) | **Kutak Rock LLP** |
| ![LOGO](g886058dsp8.jpg) | The Omaha Building, 1650 Farnam Street, Omaha, NE 68102-2103 |
|  | office 402.346.6000 |

---

August 25, 2025

Board of Directors

Lindsay Corporation

18135 Burke Street, Suite 100

Omaha, Nebraska 68022

Re: Registration Statement on Form S-8 for Shares of Common Stock Issuable under the Lindsay Corporation 2025 Long-Term Incentive Plan

Gentlemen:

We have acted as special counsel to Lindsay Corporation, a Delaware corporation (the "Company"), in connection with the filing of the registration statement on Form S-8 (the "Registration Statement"), under the Securities Act of 1933, as amended (the "Act"), relating to the 824,281 shares (the "Shares") of the Company's common stock, $1.00 par value per share (the "Common Stock"), issuable pursuant to the Lindsay Corporation 2025 Long-Term Incentive Plan (the "Plan").

This opinion letter is being furnished in accordance with the requirements of Item 8 of Form S-8 and Item 601(b)(5)(i) of Regulation S-K. In rendering the opinion expressed below, we have reviewed the Registration Statement, the Plan, the resolutions of the Company's Board of Directors (the "<u>Board</u>") relating to the adoption of the Plan (the "Resolutions"), the records of the Company's 2025 Annual Meeting of Stockholders, and such other matters, documents and law as we have deemed necessary for purposes of rendering the opinion expressed below.

In such review and in rendering the opinion expressed below, we have assumed, without independent investigation or verification: (i) the genuineness of all signatures on all agreements, instruments, corporate records, certificates and other documents submitted to us; (ii) the authenticity and completeness of all agreements, instruments, corporate records, certificates and other documents submitted to us as originals; (iii) that all agreements, instruments, corporate records, certificates and other documents submitted to us as certified, electronic, facsimile, conformed, photostatic or other copies conform to originals thereof, and that such originals are authentic and complete; (iv) the legal capacity and authority of all persons or entities (other than the Company) executing all agreements, instruments, corporate records, certificates and other documents submitted to us; (v) the due authorization, execution and delivery of all agreements, instruments, corporate records, certificates and other documents by all parties thereto (other than the Company); (vi) that no documents submitted to us have been amended or terminated orally or in writing except as has been disclosed to us in writing; (vii) that the statements contained in the certificates and comparable documents of public officials, officers and representatives of the Company and other persons on which we have relied for the purposes of this opinion letter are true and correct; and (viii) that each of the officers and directors of the Company has properly exercised his or her fiduciary duties.

------

![LOGO](g886058dsp9.jpg)

In rendering our opinion below, we also have assumed that (a) the Company will have sufficient authorized, unissued and unreserved shares of Common Stock at the time of each issuance of a Share or rights or options to acquire a Share, in each case, under the Plan; (b) upon the issuance of a Share, such Share will be evidenced by a certificate that has been duly executed and delivered; (c) the issuance of each Share will be duly recorded in the Company's stock ledger upon its issuance; (d) the Plan and each Award Agreement (as defined in the Plan and hereinafter referred to as an "<u>Award Agreement</u>") constitutes or will constitute, as applicable, the valid and binding agreement of the Company, enforceable against the Company in accordance with its terms; (e) the Company will receive consideration for each Share as set forth in the Authorizing Resolutions (as defined below), which consideration shall be at least equal to the par value of such share of Common Stock (unless such Share is held in treasury, in which case, the consideration shall be the amount as set forth in the Authorizing Resolutions), and, in the amount required by the Plan and the Award Agreement; (f) with respect to any Shares issuable upon the exercise of any right or option to acquire Shares under the Plan, the Company shall have received the minimum consideration (if any) for which such rights or options may be issued pursuant to the Authorizing Resolutions; and (g) prior to the issuance of any Shares or any right or option to acquire any Shares, in each case, under the Plan, the Board will duly authorize by resolution each award granted under the Plan with respect to which Shares are issuable pursuant to an Award Agreement and in accordance with the General Corporation Law of the State of Delaware (the "<u>DGCL</u>") and the Plan (the "<u>Authorizing Resolutions</u>"). We have not verified any of the foregoing assumptions.

As to all questions of fact material to this opinion letter, and as to the materiality of any fact or other matter referred to herein, we have relied (without independent investigation or verification) upon representations and certificates or comparable documents of officers and representatives of the Company. Our knowledge of the Company and its legal and other affairs is limited by the scope of our engagement, which scope includes the delivery of this opinion letter. We do not represent the Company with respect to all legal matters or issues. The Company may employ other independent counsel and, to our knowledge, handles certain legal matters and issues without the assistance of independent counsel.

Based on and subject to the foregoing qualifications and assuming that the Registration Statement will be effective at the time of issuance of the Shares, and subject to the other limitations set forth herein, it is our opinion that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. The Shares of Common Stock, when and if issued pursuant to the terms of the Plan in accordance with the
Authorizing Resolutions and the applicable Award Agreement, will be validly issued, fully paid and nonassessable.

Without limiting any of the other limitations, exceptions and qualifications stated elsewhere herein, we express no opinion with regard to the applicability or effect of the laws of any jurisdiction other than the DGCL, as in effect on the date of this opinion letter.

------

![LOGO](g886058dsp9.jpg)

We hereby consent to the filing of this opinion letter as an exhibit to the Registration Statement. In giving this consent, we do not thereby admit that we are within the category of persons whose consent is required under Section 7 of the Act, the rules and regulations of the Securities and Exchange Commission promulgated thereunder, or Item 509 of Regulation S-K.

This opinion letter is rendered as of the date first written above and we disclaim any obligation to advise you of facts, circumstances, events or developments which hereafter may be brought to our attention and which may alter, affect or modify the opinion expressed herein. Our opinion is expressly limited to the matters set forth above and we render no opinion, whether by implication or otherwise, as to any other matters relating to the Company, the Plan or the Common Stock.

---

| |
|:---|
| Very truly yours, |
| /s/ Kutak Rock LLP |
| KUTAK ROCK LLP |

---

## Ex-23.(B)

**EXHIBIT 23(b)** 

---

| | | |
|:---|:---|:---|
| ![LOGO](g886058g0826001709144.jpg) |  |  |
|  | KPMG LLP<br> Suite 300<br> 1212 N. 96th Street<br> Omaha, NE 68114-2274 | Suite 1120<br> 1248 O Street<br> Lincoln, NE 68508-1493 |

---

**Consent of Independent Registered Public Accounting Firm** 

We consent to the use of our reports dated October 24, 2024, with respect to the consolidated financial statements of Lindsay Corporation, and the effectiveness of internal control over financial reporting, incorporated herein by reference.

/s/ KPMG LLP

Omaha, Nebraska

August 25, 2025

KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee.

## Ex-24

**EXHIBIT 24** 

**POWERS OF ATTORNEY** 

KNOW ALL MEN BY THESE PRESENTS, that each of the undersigned does hereby make, constitute and appoint each of Randy A. Wood and Brian L. Ketcham, and each of them, each with full power to act without the other, as his or her true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, in his or her name, place and stead, in any and all capacities, to sign the registration statements on Form S-8 relating to the registration of the Lindsay Corporation 2025 Long-Term Incentive Plan, and any and all amendments thereto (including post-effective amendments), and to file the same, with all exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting to said attorneys-in-fact and agents full power and authority to do and perform each and every act and thing whatsoever necessary or appropriate to be done in and about the premises as fully for all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that his or her said attorneys-in-fact and agent or their substitutes may lawfully do or cause to be done by virtue hereof.

IN WITNESS WHEREOF, each of the undersigned has executed this Power of Attorney as of the date indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ Robert E. Brunner<br> Robert E. Brunner<br>/s/ Michael N. Christodolou<br> Michael N. Christodolou | Chairperson of the Board of Directors<br>Director | August 25, 2025<br>August 25, 2025 |
| /s/ Pablo Di Si<br> Pablo Di Si | Director | August 25, 2025 |
| /s/ Mary A. Lindsey<br> Mary A. Lindsey<br>/s/ Consuelo E. Madere<br> Consuelo E. Madere<br>/s/ David B. Rayburn<br> David B. Rayburn | Director<br>Director<br>Director | August 25, 2025<br>August 25, 2025<br>August 25, 2025 |

---

## Ex-Filing

?xml version='1.0' encoding='ASCII'? EX-FILING FEES

---

| |
|:---|
| **Calculation of Filing Fee Tables**  |
| &nbsp;&nbsp;&nbsp;&nbsp;**S-8**  |
| &nbsp;&nbsp;&nbsp;&nbsp;**LINDSAY CORP**  |

---

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | **Security Type**  | **Security Class Title**  | **Fee Calculation Rule**  | **Amount Registered**  | **Proposed Maximum Offering Price Per Unit**  | **Maximum Aggregate Offering Price**  | **Fee Rate**  | **Amount of Registration Fee**  |
| 1 | Equity | Common stock, $1.00 par value | Other | 824281 | $140.54 | $115844451.74 | 0.0001531 | $17735.79 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $115844451.74  |  | $17735.79  |
| Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  |  |  |  | $0.00  |
| Net Fee Due:  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  |  |  |  | $17735.79  |

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 **Offering Note** <br>

<sup>1</sup> 1. Represents the maximum number of shares of the Registrant's common stock, $1.00 par value (the "Common Stock"), which are available for awards under the Registrant's 2025 Long-Term Incentive Plan (the "2025 Plan") consisting of (a) 475,000 new shares authorized for awards under the 2025 Plan plus (b) 58,491 shares for which no awards had been made under the Registrant's 2015 Long-Term Incentive Plan (the "2015 Plan") as of January 8, 2025 plus (c) up to 290,790 shares for which awards outstanding on August 25, 2025 under the 2015 Plan or the Registrant's 2010 Long-Term Incentive Plan become unexercisable, expire unexercised or are otherwise forfeited. In addition, pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement also covers such additional shares of the Registrant's Common Stock as may hereinafter become issuable under the 2025 Plan to prevent dilution resulting from any stock split, stock dividend, recapitalization or any other similar transaction effected without the receipt of consideration which results in an increase in the number of the Registrant's outstanding shares of Common Stock. 2. Estimated solely for the purpose of calculating the registration fee. Pursuant to Rule 457(c) and Rule 457(h) under the Securities Act, the proposed maximum offering price per share and the proposed maximum aggregate offering price have been calculated on the basis of $140.54 per share, the average of the high ($141.31) and low ($139.77) sale prices of the Common Stock on August 19, 2025, as reported on the New York Stock Exchange.

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| | |
|:---|:---|
| | |
| **Rule 457(p)** | **Rule 457(p)** |
| Fee Offset Claims | N/A |
| Fee Offset Sources | N/A |

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