Continental Cement Company, L.L.C. 10-Q 6 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 28, 2013	Nov. 05, 2013	Nov. 05, 2013
		Common Class A [Member]	Common Class B [Member]
Document Information [Line Items]	'	'	'
Document Type	'10-Q	'	'
Amendment Flag	'false	'	'
Document Period End Date	28-Sep-13	'	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'Q3	'	'
Entity Registrant Name	'Continental Cement Company, L.L.C.	'	'
Entity Central Index Key	'0001571274	'	'
Current Fiscal Year End Date	'--12-28	'	'
Entity Filer Category	'Non-accelerated Filer	'	'
Entity Common Stock, Shares Outstanding	'	100	100,000,000

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Sep. 28, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Current assets:	'	'
Cash	$9	$599
Accounts receivable, net	14,981	9,924
Due from Summit Materials	'	10,303
Inventories	6,740	7,073
Other current assets	592	815
Total current assets	22,322	28,714
Property, plant and equipment, less accumulated depreciation, depletion and accretion (September 28, 2013 - $33,581 and December 31, 2012 - $25,056)	304,694	291,666
Goodwill	24,096	24,096
Other assets	11,899	11,447
Total assets	363,011	355,923
Current liabilities:	'	'
Current portion of long-term debt due to Summit Materials	1,018	965
Accounts payable	8,021	7,248
Accrued expenses	9,361	11,523
Due to Summit Materials	7,077	'
Total current liabilities	25,477	19,736
Long-term debt due to Summit Materials	154,845	155,394
Pension and postretirement benefit obligations	24,435	25,568
Other noncurrent liabilities	1,309	1,524
Total liabilities	206,066	202,222
Commitments and contingencies (see note 5)	'	'
Redeemable members' interest (100,000,000 Class B units issued and authorized)	23,300	22,850
Member's interest:	'	'
Member's equity (100 Class A units issued and authorized)	135,165	135,118
Retained earnings	10,511	7,764
Accumulated other comprehensive loss	-12,031	-12,031
Total member's interest	133,645	130,851
Total liabilities, redeemable members' interest and member's interest	$363,011	$355,923

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 28, 2013	Dec. 31, 2012
In Thousands, except Share data, unless otherwise specified
Accumulated depreciation, depletion and accretion	$33,581	$25,056
Class B Units [Member]	'	'
Redeemable, Class B units issued	100,000,000	100,000,000
Redeemable, Class B units authorized	100,000,000	100,000,000
Class A Units [Member]	'	'
Member's equity, Class A units issued	100	100
Member's equity, Class A units authorized	100	100

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 28, 2013	Sep. 30, 2012	Sep. 28, 2013	Sep. 30, 2012
Revenue from third parties:	'	'	'	'
Product	$23,370	$22,159	$49,190	$48,320
Service	4,266	3,447	11,052	9,593
Revenue from related parties:	'	'	'	'
Product	6,519	4,824	13,498	11,665
Total revenue	34,155	30,430	73,740	69,578
Cost of revenue (excluding items shown separately below):	'	'	'	'
Product	15,970	16,689	39,359	38,524
Service	2,253	2,194	6,696	6,649
Total cost of revenue	18,223	18,883	46,055	45,173
General and administrative expenses	1,939	1,775	7,339	4,825
Depreciation, depletion, amortization and accretion	3,028	2,648	8,778	7,826
Operating income	10,965	7,124	11,568	11,754
Other (income) expense, net	-7	-20	-79	225
Interest expense	2,815	3,167	8,450	9,597
Net income	$8,157	$3,977	$3,197	$1,932

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 28, 2013	Sep. 30, 2012
Cash flows from operating activities:	'	'
Net income	$3,197	$1,932
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation, depletion, amortization and accretion	8,778	7,826
Other	575	271
(Increase) decrease in operating assets:	'	'
Accounts receivable	-5,174	-6,620
Inventories	333	3,439
Other current assets	224	288
Other assets	-584	1,229
(Decrease) increase in operating liabilities:	'	'
Accounts payable	-141	-699
Accrued expenses	-2,278	3,641
Other liabilities	-1,408	72
Net cash provided by operating activities	3,522	11,379
Cash flows from investing activities:	'	'
Purchase of property, plant and equipment	-20,944	-9,851
Other	'	-1,713
Net cash used in investing activities	-20,944	-11,564
Cash flows from financing activities:	'	'
Proceeds from borrowing	'	6,983
Principal payments on long-term debt	-496	-5,783
Book overdraft	114	'
Net loans from affiliates	17,214	1,500
Net cash provided by financing activities	16,832	2,700
Net (decrease) increase in cash	-590	2,515
Cash - beginning of period	599	55
Cash - end of period	$9	$2,570

Consolidated_Statements_of_Cha

Consolidated Statements of Changes in Redeemable Members' Interest and Member's Interest (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 28, 2013	Sep. 30, 2012	Sep. 28, 2013	Sep. 30, 2012
Beginning balance	'	'	$130,851	$128,412
Accretion of redeemable members' interest	'	'	-450	-450
Net income	8,157	3,977	3,197	1,932
Share-based compensation	'	'	47	47
Ending balance	133,645	129,941	133,645	129,941
Beginning balance, Redeemable members' interest	'	'	22,850	22,250
Accretion of redeemable members' interest, Redeemable members' interest	'	'	450	450
Net income, Redeemable members' interest	'	'	'	'
Share-based compensation, Redeemable members' interest	'	'	'	'
Ending balance, Redeemable members' interest	23,300	22,700	23,300	22,700
Member's Equity [Member]	'	'	'	'
Beginning balance	'	'	135,118	135,056
Share-based compensation	'	'	47	47
Ending balance	135,165	135,103	135,165	135,103
Retained Earnings [Member]	'	'	'	'
Beginning balance	'	'	7,764	1,739
Accretion of redeemable members' interest	'	'	-450	-450
Net income	'	'	3,197	1,932
Ending balance	10,511	3,221	10,511	3,221
Accumulated Other Comprehensive Loss [Member]	'	'	'	'
Beginning balance	'	'	-12,031	-8,383
Accretion of redeemable members' interest	'	'	'	'
Net income	'	'	'	'
Share-based compensation	'	'	'	'
Ending balance	($12,031)	($8,383)	($12,031)	($8,383)

Summary_of_Organization_and_Si

Summary of Organization and Significant Accounting Policies	9 Months Ended
	Sep. 28, 2013
Accounting Policies [Abstract]	'
Summary of Organization and Significant Accounting Policies	'
	-1	Summary of Organization and Significant Accounting Policies
	Continental Cement Company, L.L.C. (the “Company” or “Continental Cement”) produces portland cement at its plant located in Hannibal, Missouri. Cement distribution terminals are maintained in Hannibal and St. Louis, Missouri and Bettendorf, Iowa. The Company’s primary cement customers are ready-mix operators and contractors located in the Midwestern United States.
	Green America Recycling, L.L.C. (“GAR”), a wholly-owned subsidiary of the Company, is engaged in the business of securing, processing and blending hazardous and nonhazardous waste materials primarily for use as supplemental fuels in the cement manufacturing process. GAR’s primary customers are commercial transportation disposal facilities and petroleum and chemical manufacturers located in the continental United States.
	The Company is a Delaware limited liability company and is governed by an Amended and Restated Continental Cement Limited Liability Company Agreement, as amended (the “LLC Agreement”). As such, liability of its members is generally limited to the amount of their net investment in the Company. Summit Materials Holdings II, LLC, a wholly-owned subsidiary of Summit Materials, LLC (“Summit Materials”) purchased a controlling interest in the Company effective May 27, 2010.
	Basis of Presentation – Management prepared these unaudited consolidated financial statements in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information. The consolidated financial statements of the Company included herein have been prepared, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. These unaudited consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto as of and for the year ended December 31, 2012. The Company continues to follow the accounting policies set forth in those consolidated financial statements.
	Management believes that these consolidated interim financial statements include all adjustments, normal and recurring in nature, that are necessary to present fairly the financial position of the Company as of September 28, 2013, results of operations for the three and nine month periods ended September 28, 2013 and September 30, 2012 and cash flows for the nine month periods ended September 28, 2013 and September 30, 2012.
	In 2013, the Company changed its fiscal year from a calendar year to a 52 week year with each quarter composed of 13 weeks ending on a Saturday. Under this new fiscal year, the Company’s third quarter in 2013 ended on September 28 compared to the calendar quarter ended September 30, 2012. The impact of this change to the Company’s financial position, results of operations and liquidity is immaterial.
	Substantially all of the Company’s products are consumed outdoors, primarily in the spring, summer and fall. Seasonal changes and other weather-related conditions can affect the sales volumes of its products. Therefore, the financial results for any interim period do not necessarily indicate the results expected for the full year. Furthermore, the Company’s sales and earnings are sensitive to national, regional and local economic conditions and to cyclical changes in construction spending.
	Principles of Consolidation – The consolidated financial statements of the Company include the accounts of Continental Cement and its wholly-owned subsidiary, GAR. All significant intercompany balances and transactions have been eliminated.
	Use of Estimates – The consolidated financial statements have been prepared in conformity with GAAP, which require management to make estimates and assumptions that affect the reported amounts and disclosures in the consolidated financial statements. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported and disclosures about contingent assets and liabilities. Such estimates include the valuation of accounts receivable, inventories, goodwill, intangible and other long-lived assets, pension and other postretirement obligations, asset retirement obligations and the redeemable members’ interest. Management evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors, including the current economic environment. Management adjusts such estimates and assumptions when circumstances dictate. As future events and their effects cannot be determined with precision, actual results could differ significantly from estimates made. Changes in estimates, including those resulting from continuing changes in the economic environment, will be reflected in the Company’s consolidated financial statements for the period in which the change in estimate occurs.
	Business and Credit Concentrations – The majority of the Company’s customers are located in Missouri, Iowa and Illinois. The Company’s accounts receivable consist primarily of accounts of ready-mix operators and contractors within these states. Collection of these accounts is, therefore, dependent on the economic conditions of the area. However, credit granted within the Company’s trade area has been granted to a wide variety of customers and management does not believe that any significant concentrations of credit exist with respect to individual customers or groups of customers who are engaged in similar activities that would be similarly affected by changes in economic or other conditions.
	Approximately 16% of cement sales were with companies owned by a noncontrolling member of the Company during the three and nine month periods ended September 28, 2013, respectively, and 13% and 15% during the three and nine month periods ended September 30, 2012, respectively. The Company has historically had no collection issues with the noncontrolling member and management expects full collection on all outstanding accounts receivable due from the noncontrolling member.

Accounts_Receivable_Net

Accounts Receivable, Net	9 Months Ended
	Sep. 28, 2013
Receivables [Abstract]	'
Accounts Receivable, Net	'
	-2	Accounts Receivable, net
	Accounts receivable, net consists of the following:
			September 28, 2013			December 31, 2012
	Trade accounts receivable from unaffiliated entities		$	13,342		$	8,859
	Trade accounts receivable from related parties			1,910			1,193
	Accounts receivable			15,252			10,052
	Less: allowance for doubtful accounts			(271	)		(128	)
	Accounts receivable, net		$	14,981		$	9,924

Inventories

Inventories	9 Months Ended
	Sep. 28, 2013
Inventory Disclosure [Abstract]	'
Inventories	'
	-3	Inventories
	Inventories consist of the following:
			September 28, 2013		December 31, 2012
	Raw materials		$	896	$	475
	Work-in-process			2,798		2,248
	Finished goods			3,046		4,350
	Total inventories		$	6,740	$	7,073

Accrued_Expenses

Accrued Expenses	9 Months Ended
	Sep. 28, 2013
Payables And Accruals [Abstract]	'
Accrued Expenses	'
	-4	Accrued Expenses
	Accrued expenses consist of the following:
			September 28, 2013		December 31, 2012
	Accrued interest due to Summit Materials		$	2,290	$	4,283
	Accrued interest due to non-controlling interest			796		2,149
	Accrued postretirement benefits other than pensions, current portion			1,055		1,055
	Accrued professional fees			378		400
	Accrued payroll, insurance, and benefits			514		897
	Accrued bonus liability			860		1,153
	Accrued costs to remove barge from waterway			1,806		850
	Other			1,662		736
	Total		$	9,361	$	11,523

Commitments_and_Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 28, 2013
Commitments And Contingencies Disclosure [Abstract]	'
Commitments and Contingencies	'
	-5	Commitments and Contingencies
	The Company is a party to various legal proceedings, including those noted in this section. Management presently believes the ultimate outcome of these proceedings, individually and in the aggregate, will not materially harm the Company’s consolidated financial position, results of operations or liquidity. However, legal proceedings and related government investigations are subject to inherent uncertainties, and unfavorable rulings or other events could occur, which could materially adversely affect the Company’s consolidated financial position, results of operations or liquidity. The Company records legal fees as incurred.
	Litigation and Claims – In February 2011, Continental Cement incurred a property loss related to a sunken barge with cement product aboard. Through September 28, 2013, the Company has recognized $3.3 million of charges for lost product aboard the barge and eventual costs to remove the barge from the waterway, of which $1.8 million is included in accrued expenses as management’s best estimate of the remaining costs to remove the barge as of September 28, 2013.
	Environmental Remediation – Continental Cement’s mining operations are subject to and affected by federal, state and local laws and regulations relating to the environment, health and safety and other regulatory matters. These operations require environmental operating permits, which are subject to modification, renewal and revocation. Continental Cement regularly monitors and reviews its operations, procedures and policies for compliance with these laws and regulations. Despite these compliance efforts, risk of environmental liability is inherent in the operation of Continental Cement’s business, as it is with other companies engaged in similar businesses and there can be no assurance that environmental liabilities will not have a material adverse effect on Continental Cement in the future.
	On October 14, 1999, the Missouri Department of Natural Resources (“MDNR”) and the Environmental Protection Agency granted the Company a Final Hazardous Waste Management Facility Permit that authorizes Continental Cement to handle, treat, store, recover energy from and dispose of hazardous waste as a supplemental fuel source (RCRA Part B Permit). This permit also incorporated certain Boiler and Industrial Furnace regulation emission limits and operating parameters that the Company was subject to prior to the Maximum Achievable Control Technology Standards (“MACTS”). On October 13, 2009, a permit renewal application was submitted to MDNR. MDNR has authorized the Company to operate under interim status pending approval of the permit. A continuation of the interim status was issued in September 2013 by MDNR. Once approved, the renewal is expected to cover another ten-year period.
	On July 11, 2006, Continental Cement received a Construction Permit for a new kiln system to replace the system in operation at that time. The new kiln began shakedown operations in 2008 and is operating under the new Hazardous Waste Combustor MACTS. Continental Cement has performed the required confirmatory permit tests and submitted a Notification of Compliance to the regulatory agencies. The amended Part 70 Operating Permit was approved by MDNR in July 2013 with an expiration date of September 2016.
	Other – Continental Cement is obligated under various firm purchase commitments for certain raw materials and services that are in the ordinary course of business. The terms of the purchase commitments are generally less than one year. Management does not expect any significant changes in the market value of these goods and services during the commitment period that would have a material adverse effect on the financial position, results of operations and liquidity of Continental Cement.
	As of September 28, 2013, approximately 62% of the Company’s employees were represented by labor organizations under collective bargaining agreements. The collective bargaining agreements expire between 2013 and 2015 subject to mutually-agreed extensions. Historically, the Company has been successful at negotiating successor agreements without any material disruptions to operating activities. The Company does not expect the 2013 negotiations to have a material impact on its results of operations, financial position or liquidity.

RelatedParty_Transactions

Related-Party Transactions	9 Months Ended
	Sep. 28, 2013
Related Party Transactions [Abstract]	'
Related-Party Transactions	'
	-6	Related-Party Transactions
	The Company owes $0.8 million to a non-controlling member of Continental Cement for accrued interest on a related party note. The principal balance on the note was repaid as part of Summit Materials’ January 2012 refinancing transaction.
	Cement sales to companies owned by certain non-controlling members of Continental Cement were approximately $4.9 million and $10.0 million for the three and nine month periods ended September 28, 2013, respectively, and $3.6 million and $8.9 million for the three and nine month periods ended September 30, 2012, respectively, and accounts receivables due from these parties were approximately $1.3 million and $1.0 million as of September 28, 2013 and December 31, 2012, respectively.
	Cement sales to other companies owned by Summit Materials were approximately $1.6 million and $3.5 million for the three and nine month periods ended September 28, 2013, respectively, and $1.2 million and $2.8 million for the three and nine month periods ended September 30, 2012, respectively. Accounts receivables due from these parties were approximately $0.6 million and $0.2 million as of September 28, 2013 and December 31, 2012, respectively.

Supplemental_Cash_Flow_Informa

Supplemental Cash Flow Information	9 Months Ended
	Sep. 28, 2013
Supplemental Cash Flow Elements [Abstract]	'
Supplemental Cash Flow Information	'
	-7	Supplemental Cash Flow Information
	Supplemental cash flow information is as follows:
			Nine Months Ended
			September 28, 2013		September 30, 2012
	Cash paid for interest		$	10,230	$	7,251
	Non cash financing activities:
	Borrowings of long-term debt due to Summit Materials		$	—	$	156,600
	Repayment of long-term debt and accrued interest by Summit Materials			—		(156,600	)

Summary_of_Organization_and_Si1

Summary of Organization and Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 28, 2013
Accounting Policies [Abstract]	'
Company's Activities	'
	Continental Cement Company, L.L.C. (the “Company” or “Continental Cement”) produces portland cement at its plant located in Hannibal, Missouri. Cement distribution terminals are maintained in Hannibal and St. Louis, Missouri and Bettendorf, Iowa. The Company’s primary cement customers are ready-mix operators and contractors located in the Midwestern United States.
	Green America Recycling, L.L.C. (“GAR”), a wholly-owned subsidiary of the Company, is engaged in the business of securing, processing and blending hazardous and nonhazardous waste materials primarily for use as supplemental fuels in the cement manufacturing process. GAR’s primary customers are commercial transportation disposal facilities and petroleum and chemical manufacturers located in the continental United States.
	The Company is a Delaware limited liability company and is governed by an Amended and Restated Continental Cement Limited Liability Company Agreement, as amended (the “LLC Agreement”). As such, liability of its members is generally limited to the amount of their net investment in the Company. Summit Materials Holdings II, LLC, a wholly-owned subsidiary of Summit Materials, LLC (“Summit Materials”) purchased a controlling interest in the Company effective May 27, 2010.
Basis of Presentation	'
	Basis of Presentation – Management prepared these unaudited consolidated financial statements in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information. The consolidated financial statements of the Company included herein have been prepared, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. These unaudited consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto as of and for the year ended December 31, 2012. The Company continues to follow the accounting policies set forth in those consolidated financial statements.
	Management believes that these consolidated interim financial statements include all adjustments, normal and recurring in nature, that are necessary to present fairly the financial position of the Company as of September 28, 2013, results of operations for the three and nine month periods ended September 28, 2013 and September 30, 2012 and cash flows for the nine month periods ended September 28, 2013 and September 30, 2012.
	In 2013, the Company changed its fiscal year from a calendar year to a 52 week year with each quarter composed of 13 weeks ending on a Saturday. Under this new fiscal year, the Company’s third quarter in 2013 ended on September 28 compared to the calendar quarter ended September 30, 2012. The impact of this change to the Company’s financial position, results of operations and liquidity is immaterial.
	Substantially all of the Company’s products are consumed outdoors, primarily in the spring, summer and fall. Seasonal changes and other weather-related conditions can affect the sales volumes of its products. Therefore, the financial results for any interim period do not necessarily indicate the results expected for the full year. Furthermore, the Company’s sales and earnings are sensitive to national, regional and local economic conditions and to cyclical changes in construction spending.
Principles of Consolidation	'
	Principles of Consolidation – The consolidated financial statements of the Company include the accounts of Continental Cement and its wholly-owned subsidiary, GAR. All significant intercompany balances and transactions have been eliminated.
Use of Estimates	'
	Use of Estimates – The consolidated financial statements have been prepared in conformity with GAAP, which require management to make estimates and assumptions that affect the reported amounts and disclosures in the consolidated financial statements. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported and disclosures about contingent assets and liabilities. Such estimates include the valuation of accounts receivable, inventories, goodwill, intangible and other long-lived assets, pension and other postretirement obligations, asset retirement obligations and the redeemable members’ interest. Management evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors, including the current economic environment. Management adjusts such estimates and assumptions when circumstances dictate. As future events and their effects cannot be determined with precision, actual results could differ significantly from estimates made. Changes in estimates, including those resulting from continuing changes in the economic environment, will be reflected in the Company’s consolidated financial statements for the period in which the change in estimate occurs.
Business and Credit Concentrations	'
	Business and Credit Concentrations – The majority of the Company’s customers are located in Missouri, Iowa and Illinois. The Company’s accounts receivable consist primarily of accounts of ready-mix operators and contractors within these states. Collection of these accounts is, therefore, dependent on the economic conditions of the area. However, credit granted within the Company’s trade area has been granted to a wide variety of customers and management does not believe that any significant concentrations of credit exist with respect to individual customers or groups of customers who are engaged in similar activities that would be similarly affected by changes in economic or other conditions.
	Approximately 16% of cement sales were with companies owned by a noncontrolling member of the Company during the three and nine month periods ended September 28, 2013, respectively, and 13% and 15% during the three and nine month periods ended September 30, 2012, respectively. The Company has historically had no collection issues with the noncontrolling member and management expects full collection on all outstanding accounts receivable due from the noncontrolling member.

Accounts_Receivable_Net_Tables

Accounts Receivable, Net (Tables)	9 Months Ended
	Sep. 28, 2013
Receivables [Abstract]	'
Summary of Accounts Receivable, Net	'
	Accounts receivable, net consists of the following:
		September 28, 2013			December 31, 2012
	Trade accounts receivable from unaffiliated entities	$	13,342		$	8,859
	Trade accounts receivable from related parties		1,910			1,193
	Accounts receivable		15,252			10,052
	Less: allowance for doubtful accounts		(271	)		(128	)
	Accounts receivable, net	$	14,981		$	9,924

Inventories_Tables

Inventories (Tables)	9 Months Ended
	Sep. 28, 2013
Inventory Disclosure [Abstract]	'
Components of Inventories	'
	Inventories consist of the following:
		September 28, 2013		December 31, 2012
	Raw materials	$	896	$	475
	Work-in-process		2,798		2,248
	Finished goods		3,046		4,350
	Total inventories	$	6,740	$	7,073

Accrued_Expenses_Tables

Accrued Expenses (Tables)	9 Months Ended
	Sep. 28, 2013
Payables And Accruals [Abstract]	'
Components of Accrued Expenses	'
	Accrued expenses consist of the following:
		September 28, 2013		December 31, 2012
	Accrued interest due to Summit Materials	$	2,290	$	4,283
	Accrued interest due to non-controlling interest		796		2,149
	Accrued postretirement benefits other than pensions, current portion		1,055		1,055
	Accrued professional fees		378		400
	Accrued payroll, insurance, and benefits		514		897
	Accrued bonus liability		860		1,153
	Accrued costs to remove barge from waterway		1,806		850
	Other		1,662		736
	Total	$	9,361	$	11,523

Supplemental_Cash_Flow_Informa1

Supplemental Cash Flow Information (Tables)	9 Months Ended
	Sep. 28, 2013
Supplemental Cash Flow Elements [Abstract]	'
Schedule of Supplemental Cash Flow Information	'
	Supplemental cash flow information is as follows:
		Nine Months Ended
		September 28, 2013		September 30, 2012
	Cash paid for interest	$	10,230	$	7,251
	Non cash financing activities:
	Borrowings of long-term debt due to Summit Materials	$	—	$	156,600
	Repayment of long-term debt and accrued interest by Summit Materials		—		(156,600	)

Summary_of_Organization_and_Si2

Summary of Organization and Significant Accounting Policies - Additional Information (Detail) (Cement [Member], Sale [Member])	3 Months Ended		9 Months Ended
	Sep. 28, 2013	Sep. 30, 2012	Sep. 28, 2013	Sep. 30, 2012
Cement [Member] | Sale [Member]	'	'	'	'
Organization And Significant Accounting Policies [Line Items]	'	'	'	'
Percentage of sale of cement	16.00%	13.00%	16.00%	15.00%

Accounts_Receivable_Net_Summar

Accounts Receivable, Net - Summary of Accounts Receivable, Net (Detail) (USD $)	Sep. 28, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Receivables [Abstract]	'	'
Trade accounts receivable from unaffiliated entities	$13,342	$8,859
Trade accounts receivable from related parties	1,910	1,193
Accounts receivable	15,252	10,052
Less: allowance for doubtful accounts	-271	-128
Accounts receivable, net	$14,981	$9,924

Inventories_Components_of_Inve

Inventories - Components of Inventories (Detail) (USD $)	Sep. 28, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Inventory Disclosure [Abstract]	'	'
Raw materials	$896	$475
Work-in-process	2,798	2,248
Finished goods	3,046	4,350
Total inventories	$6,740	$7,073

Accrued_Expenses_Components_of

Accrued Expenses - Components of Accrued Expenses (Detail) (USD $)	Sep. 28, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Payables And Accruals [Abstract]	'	'
Accrued interest due to Summit Materials	$2,290	$4,283
Accrued interest due to non-controlling interest	796	2,149
Accrued postretirement benefits other than pensions, current portion	1,055	1,055
Accrued professional fees	378	400
Accrued payroll, insurance, and benefits	514	897
Accrued bonus liability	860	1,153
Accrued costs to remove barge from waterway	1,806	850
Other	1,662	736
Total	$9,361	$11,523

Commitments_and_Contingencies_

Commitments and Contingencies - Additional Information (Detail) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 28, 2013
Commitment And Contingencies [Line Items]	'
Construction permit expiration date	30-Sep-16
Terms of purchase commitments	'Less than one year
Collective bargaining agreements expire period	'Between 2013 and 2015
Percentage of company's employees under collective bargaining arrangements	62.00%
Final Hazardous Waste Management Facility Permit [Member]	'
Commitment And Contingencies [Line Items]	'
Approved period of renewal	'10 years
Sunken Barge [Member]	'
Commitment And Contingencies [Line Items]	'
Charges for lost product	3.3
Accrued costs to remove barge	1.8

RelatedParty_Transactions_Addi

Related-Party Transactions - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 28, 2013	Sep. 30, 2012	Sep. 28, 2013	Sep. 30, 2012	Dec. 31, 2012
Related Party Transaction [Line Items]	'	'	'	'	'
Accrued interest due to non-controlling interest	$796	'	$796	'	$2,149
Sales to related parties	6,519	4,824	13,498	11,665	'
Accounts receivables due from related parties	1,910	'	1,910	'	1,193
Non-controlling [Member]	'	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'	'
Sales to related parties	4,900	3,600	10,000	8,900	'
Accounts receivables due from related parties	1,300	'	1,300	'	1,000
Summit Materials [Member]	'	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'	'
Sales to related parties	1,600	1,200	3,500	2,800	'
Accounts receivables due from related parties	$600	'	$600	'	$200

Supplemental_Cash_Flow_Informa2

Supplemental Cash Flow Information - Schedule of Supplemental Cash Flow Information (Detail) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 28, 2013	Sep. 30, 2012
Supplemental Cash Flow Elements [Abstract]	'	'
Cash paid for interest	$10,230	$7,251
Non cash financing activities:	'	'
Borrowings of long-term debt due to Summit Materials	'	156,600
Repayment of long-term debt and accrued interest by Summit Materials	'	($156,600)