Continental Cement Company, L.L.C. 10-Q 6 Aug 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Jun. 28, 2014	Aug. 05, 2014	Aug. 05, 2014
		Common Class A [Member]	Common Class B [Member]
Document Information [Line Items]	'	'	'
Document Type	'10-Q	'	'
Amendment Flag	'false	'	'
Document Period End Date	28-Jun-14	'	'
Document Fiscal Year Focus	'2014	'	'
Document Fiscal Period Focus	'Q2	'	'
Entity Registrant Name	'Continental Cement Company, L.L.C.	'	'
Entity Central Index Key	'0001571274	'	'
Current Fiscal Year End Date	'--12-27	'	'
Entity Filer Category	'Non-accelerated Filer	'	'
Entity Common Stock, Shares Outstanding	'	100	100,000,000

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Jun. 28, 2014	Dec. 28, 2013
In Thousands, unless otherwise specified
Current assets:	'	'
Cash	$8	$9
Accounts receivable, net	14,839	7,353
Due from Summit Materials	'	2,990
Inventories	14,569	10,402
Other current assets	771	482
Total current assets	30,187	21,236
Property, plant and equipment, less accumulated depreciation and depletion (June 28, 2014 - $43,353 and December 28, 2013 - $36,700)	309,671	306,204
Goodwill	24,096	24,096
Other assets	13,050	12,576
Total assets	377,004	364,112
Current liabilities:	'	'
Current portion of long-term debt due to Summit Materials	1,018	1,018
Accounts payable	8,587	10,165
Accrued expenses	8,466	9,997
Due to Summit Materials	20,371	'
Total current liabilities	38,442	21,180
Long-term debt due to Summit Materials	154,081	154,590
Pension and post-retirement benefit obligations	16,666	19,457
Other noncurrent liabilities	904	850
Total liabilities	210,093	196,077
Commitments and contingencies (see note 6)	'	'
Redeemable members' interest (100,000,000 Class B units issued and authorized)	23,750	23,450
Member's interest:	'	'
Member's equity (100 Class A units issued and authorized)	135,211	135,180
Retained earnings	14,756	17,029
Accumulated other comprehensive loss	-6,806	-7,624
Total member's interest	143,161	144,585
Total liabilities, redeemable members' interest and member's interest	$377,004	$364,112

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Jun. 28, 2014	Dec. 28, 2013
In Thousands, except Share data, unless otherwise specified
Accumulated depreciation and depletion	$43,353	$36,700
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 (Unaudited) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013
Revenue from third parties:	'	'	'	'
Product	$21,595	$17,957	$27,150	$25,820
Service	4,265	4,336	7,186	6,786
Revenue from related parties:	'	'	'	'
Product	5,962	4,931	8,114	6,979
Total revenue	31,822	27,224	42,450	39,585
Cost of revenue (excluding items shown separately below):	'	'	'	'
Product	14,561	11,052	22,963	23,389
Service	2,164	2,276	4,664	4,443
Total cost of revenue	16,725	13,328	27,627	27,832
General and administrative expenses	2,052	1,865	3,868	5,400
Depreciation, depletion, amortization and accretion	3,844	2,978	7,045	5,750
Operating income	9,201	9,053	3,910	603
Other income, net	-6	-13	-11	-72
Interest expense	3,027	2,794	5,894	5,635
Net income (loss)	$6,180	$6,272	($1,973)	($4,960)

Unaudited_Consolidated_Stateme

Unaudited Consolidated Statements of Comprehensive Income (Loss) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013
Statement Of Income And Comprehensive Income [Abstract]	'	'	'	'
Net income (loss)	$6,180	$6,272	($1,973)	($4,960)
Other comprehensive (loss) income:	'	'	'	'
Postretirement curtailment adjustment	'	'	-1,346	'
Postretirement liability adjustment	'	'	2,164	'
Other comprehensive income	'	'	818	'
Comprehensive income (loss)	$6,180	$6,272	($1,155)	($4,960)

Unaudited_Consolidated_Stateme1

Unaudited Consolidated Statements of Cash Flows (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013
Cash flows from operating activities:	'	'
Net loss	($1,973)	($4,960)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Depreciation, depletion, amortization and accretion	7,045	5,750
Other	887	234
Decrease (increase) in operating assets:	'	'
Accounts receivable, net	-7,699	-3,593
Inventories	-4,168	-2,561
Other current assets	-288	66
Other assets	-550	70
(Increase) decrease in operating liabilities:	'	'
Accounts payable	-158	549
Accrued expenses	-1,887	-2,193
Other liabilities	-1,973	-1,034
Net cash used in operating activities	-10,764	-7,672
Cash flows from investing activities:	'	'
Purchase of property, plant and equipment	-12,166	-15,888
Net cash used in investing activities	-12,166	-15,888
Cash flows from financing activities:	'	'
Principal payments on long-term debt	-509	-496
Book overdraft	356	128
Net borrowings from Summit Materials	23,082	23,337
Net cash provided by financing activities	22,929	22,969
Net decrease in cash	-1	-591
Cash - beginning of period	9	599
Cash - end of period	8	8
Supplemental disclosures of cash flow information	'	'
Cash interest paid during the period	$5,935	$7,408

Consolidated_Statements_of_Cha

Consolidated Statements of Changes in Redeemable Members' Interest and Member's Interest (Unaudited) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013
Beginning balance, Redeemable members' interest	'	'	$23,450	$22,850
Accretion of redeemable members' interest, Redeemable members' interest	'	'	300	300
Net loss, Redeemable members' interest	'	'	'	'
Other comprehensive income, Redeemable members' interest	'	'	'	'
Share-based compensation, Redeemable members' interest	'	'	'	'
Ending balance, Redeemable members' interest	23,750	23,150	23,750	23,150
Beginning balance	'	'	144,585	130,851
Accretion of redeemable members' interest	'	'	-300	-300
Net loss	6,180	6,272	-1,973	-4,960
Other comprehensive income	'	'	818	'
Share-based compensation	'	'	31	31
Ending balance	143,161	125,622	143,161	125,622
Member's Equity [Member]	'	'	'	'
Beginning balance	'	'	135,180	135,118
Accretion of redeemable members' interest	'	'	'	'
Net loss	'	'	'	'
Other comprehensive income	'	'	'	'
Share-based compensation	'	'	31	31
Ending balance	135,211	135,149	135,211	135,149
Retained Earnings [Member]	'	'	'	'
Beginning balance	'	'	17,029	7,764
Accretion of redeemable members' interest	'	'	-300	-300
Net loss	'	'	-1,973	-4,960
Other comprehensive income	'	'	'	'
Share-based compensation	'	'	'	'
Ending balance	14,756	2,504	14,756	2,504
Accumulated Other Comprehensive (Loss) Income [Member]	'	'	'	'
Beginning balance	'	'	-7,624	-12,031
Accretion of redeemable members' interest	'	'	'	'
Net loss	'	'	'	'
Other comprehensive income	'	'	818	'
Share-based compensation	'	'	'	'
Ending balance	($6,806)	($12,031)	($6,806)	($12,031)

Summary_of_Organization_and_Si

Summary of Organization and Significant Accounting Policies	6 Months Ended
	Jun. 28, 2014
Accounting Policies [Abstract]	'
Summary of Organization and Significant Accounting Policies	'
	-1	Summary of Organization and Significant Accounting Policies
	Continental Cement Company, L.L.C. (“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 customers are ready-mixed concrete and concrete products producers and contractors located in the Midwestern United States.
	Green America Recycling, L.L.C. (“GAR”), a wholly-owned subsidiary of Continental Cement, 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. Continental Cement and GAR collectively are referred to as the “Company.”
	Continental Cement, a Delaware limited liability company, is governed by an amended and restated 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 Continental Cement. Continental Cement is an indirect non-wholly owned subsidiary of Summit Materials, LLC (“Summit Materials”).
	Basis of Presentation – These unaudited consolidated financial statements were prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures typically 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 28, 2013. 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 June 28, 2014 and the results of operations for the three and six month periods ended June 28, 2014 and June 29, 2013 and cash flows for the six month periods ended June 28, 2014 and June 29, 2013.
	In 2013, the Company changed its fiscal year from a calendar year to a 52-53 week year with each quarter composed of 13 weeks ending on a Saturday, consistent with that of Summit Materials. The 53 week year occurs approximately once every seven years. The additional week in the 53 week year is included in the fourth quarter. The Company’s six months ended June 28, 2014 included a full 26 weeks, or 182 days, of results compared to the six months ended June 29, 2013, which included 184 days. The effect of this change to the Company’s financial position and results of operations 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 are not necessarily indicative of 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 GAR. All significant intercompany balances and transactions have been eliminated.
	Use of Estimates – Preparation of these consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported and the 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 redeemable members’ interest. Management regularly evaluates its estimates and assumptions based on 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-mixed concrete and concrete products producers and contractors located within these states. Therefore, collection of these accounts is dependent on the economic conditions therein. Management does not believe that there are significant concentrations of credit with respect to individual customers or groups of customers, as credit has been granted to many customers within the Company’s market.
	Approximately 17% and 18% of cement sales were made to companies owned by a noncontrolling member of the Company during the three and six month periods ended June 28, 2014, respectively, and 15% and 16% during the three and six month periods ended June 29, 2013, 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	6 Months Ended
	Jun. 28, 2014
Receivables [Abstract]	'
Accounts Receivable, net	'
	-2	Accounts Receivable, net
	Accounts receivable, net consists of the following as of June 28, 2014 and December 28, 2013:
			June 28, 2014			December 28, 2013
	Trade accounts receivable from unaffiliated entities		$	13,455		$	6,961
	Trade accounts receivable from related parties			1,628			422
	Accounts receivable			15,083			7,383
	Less: allowance for doubtful accounts			(244	)		(30	)
	Accounts receivable, net		$	14,839		$	7,353

Inventories

Inventories	6 Months Ended
	Jun. 28, 2014
Inventory Disclosure [Abstract]	'
Inventories	'
	-3	Inventories
	Inventories consist of the following as of June 28, 2014 and December 28, 2013:
			June 28, 2014		December 28, 2013
	Raw materials		$	972	$	972
	Work-in-process			4,629		2,623
	Finished goods			8,968		6,807
	Total inventories		$	14,569	$	10,402

Accrued_Expenses

Accrued Expenses	6 Months Ended
	Jun. 28, 2014
Payables And Accruals [Abstract]	'
Accrued Expenses	'
	-4	Accrued Expenses
	Accrued expenses consist of the following as of June 28, 2014 and December 28, 2013:
			June 28, 2014		December 28, 2013
	Accrued interest due to Summit Materials		$	3,806	$	3,848
	Accrued post-retirement benefits other than pensions, current portion			1,268		1,268
	Accrued bonus liability			326		884
	Accrued payroll, insurance and benefits			793		758
	Accrued interest due to non-controlling member			—		723
	Accrued professional fees			269		340
	Accrued costs to remove barge from waterway			380		880
	Other			1,624		1,296
	Total		$	8,466	$	9,997

LongTerm_Debt

Long-Term Debt	6 Months Ended
	Jun. 28, 2014
Debt Disclosure [Abstract]	'
Long-Term Debt	'
	-5	Long-Term Debt
	Long-term debt due to Summit Materials, including the current portion of long-term debt, was $155.1 million and $155.6 million as of June 28, 2014 and December 28, 2013, respectively. Interest costs incurred on the long-term debt were $2.8 million and $5.6 million for the three and six month periods ended June 28, 2014, respectively, and $2.8 million and $5.5 million for the three and six month periods ended June 29, 2013, respectively. The interest rate in effect at June 28, 2014 was 3.7%.
	Continental Cement is named as a guarantor of Summit Materials’ debt, for which Continental Cement pledged substantially all of its assets as collateral. Continental Cement provides a joint and several, full and unconditional guarantee of borrowings under Summit Materials’ senior secured credit facility (“Credit Facility”). As of June 28, 2014 and December 28, 2013, Summit Materials’ debt included $510 million and $250 million, respectively, of senior notes due January 31, 2020 (“Senior Notes”) and borrowings under the Credit Facility composed of $422.0 million in term loans that mature January 30, 2019 and a $150.0 million revolving credit facility that matures January 30, 2017.
	Summit Materials is and has been current on all required principal and interest payments. As of June 28, 2014, approximately $94.8 million and $60.3 million of the Company’s long-term debt due to Summit Materials represented the amount of Summit Materials’ debt that has been allocated to the Company under the Credit Facility and Senior Notes, respectively, compared to $95.3 million and $60.3 million, respectively, as of December 28, 2013. The terms of Summit Materials’ debt limit certain transactions of its subsidiaries, including those of Continental Cement. Continental Cement’s ability to incur additional indebtedness or issue certain preferred shares, pay dividends to the noncontrolling members, redeem stock or make other distributions, make certain investments, sell or transfer certain assets, create liens, consolidate, merge, sell or otherwise dispose of all or substantially all of its assets or enter into certain transactions with affiliates are limited by the terms of Summit Materials’ debt.

Commitments_and_Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 28, 2014
Commitments And Contingencies Disclosure [Abstract]	'
Commitments and Contingencies	'
	-6	Commitments and Contingencies
	The Company is party to certain legal actions arising from the ordinary course of business activities. Accruals are recorded when the outcome is probable and can be reasonably estimated in accordance with applicable accounting requirements. While the ultimate results of claims and litigation cannot be predicted with certainty, management expects that the ultimate resolution of all pending or threatened claims and litigation will not have a material effect on the Company’s consolidated results of operations, financial position or liquidity. The Company’s policy is to record legal fees as incurred.
	Litigation and Claims – In February 2011, the Company incurred a property loss related to a sunken barge with cement product aboard. During the six months ended June 29, 2013, the Company recognized a $1.8 million charge for costs to remove the barge from the waterway. As of June 28, 2014 and December 28, 2013, the Company had $0.4 million and $0.9 million, respectively, included in accrued expenses as management’s best estimate of the remaining costs to remove the barge.
	Environmental Remediation – The Company’s 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. The Company 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 the Company’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 the Company’s financial position, results of operations or liquidity in the future.
	Other – The Company 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 or liquidity of the Company.
	As of both June 28, 2014 and December 28, 2013 approximately 62% of the Company’s employees were represented by labor organizations under collective bargaining agreements. The Company’s collective bargaining agreements for such employees generally expire between 2015 and 2018.

Related_Party_Transactions

Related Party Transactions	6 Months Ended
	Jun. 28, 2014
Related Party Transactions [Abstract]	'
Related Party Transactions	'
	-7	Related Party Transactions
	As of December 28, 2013, the Company had accrued interest payments of $0.7 million due to a certain noncontrolling member for a related party note, which was paid in the first quarter of 2014. The principal balance on the note was repaid in January 2012.
	Cement sales to companies owned by a certain non-controlling member of Continental Cement were approximately $4.6 million and $6.2 million for the three and six month periods ended June 28, 2014, respectively, and $3.5 million and $5.1 million for the three and six month periods ended June 29, 2013, respectively, and accounts receivables due from this party was approximately $1.2 million and $0.2 million as of June 28, 2014 and December 28, 2013, respectively.
	Cement sales to companies owned by Summit Materials were approximately $1.4 million and $1.9 million for the three and six month periods ended June 28, 2014, respectively, and $1.4 million and $1.9 million for the three and six month periods ended June 29, 2013, respectively. Accounts receivables due from these parties were approximately $0.5 million and $0.2 million as of June 28, 2014 and December 28, 2013, respectively.

Summary_of_Organization_and_Si1

Summary of Organization and Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 28, 2014
Accounting Policies [Abstract]	'
Business Activities and Organization	'
	Continental Cement Company, L.L.C. (“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 customers are ready-mixed concrete and concrete products producers and contractors located in the Midwestern United States.
	Green America Recycling, L.L.C. (“GAR”), a wholly-owned subsidiary of Continental Cement, 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. Continental Cement and GAR collectively are referred to as the “Company.”
	Continental Cement, a Delaware limited liability company, is governed by an amended and restated 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 Continental Cement. Continental Cement is an indirect non-wholly owned subsidiary of Summit Materials, LLC (“Summit Materials”).
Basis of Presentation	'
	Basis of Presentation – These unaudited consolidated financial statements were prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures typically 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 28, 2013. 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 June 28, 2014 and the results of operations for the three and six month periods ended June 28, 2014 and June 29, 2013 and cash flows for the six month periods ended June 28, 2014 and June 29, 2013.
	In 2013, the Company changed its fiscal year from a calendar year to a 52-53 week year with each quarter composed of 13 weeks ending on a Saturday, consistent with that of Summit Materials. The 53 week year occurs approximately once every seven years. The additional week in the 53 week year is included in the fourth quarter. The Company’s six months ended June 28, 2014 included a full 26 weeks, or 182 days, of results compared to the six months ended June 29, 2013, which included 184 days. The effect of this change to the Company’s financial position and results of operations 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 are not necessarily indicative of 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 GAR. All significant intercompany balances and transactions have been eliminated.
Use of Estimates	'
	Use of Estimates – Preparation of these consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported and the 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 redeemable members’ interest. Management regularly evaluates its estimates and assumptions based on 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-mixed concrete and concrete products producers and contractors located within these states. Therefore, collection of these accounts is dependent on the economic conditions therein. Management does not believe that there are significant concentrations of credit with respect to individual customers or groups of customers, as credit has been granted to many customers within the Company’s market.
	Approximately 17% and 18% of cement sales were made to companies owned by a noncontrolling member of the Company during the three and six month periods ended June 28, 2014, respectively, and 15% and 16% during the three and six month periods ended June 29, 2013, 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)	6 Months Ended
	Jun. 28, 2014
Receivables [Abstract]	'
Summary of Accounts Receivable, Net	'
	Accounts receivable, net consists of the following as of June 28, 2014 and December 28, 2013:
		June 28, 2014			December 28, 2013
	Trade accounts receivable from unaffiliated entities	$	13,455		$	6,961
	Trade accounts receivable from related parties		1,628			422
	Accounts receivable		15,083			7,383
	Less: allowance for doubtful accounts		(244	)		(30	)
	Accounts receivable, net	$	14,839		$	7,353

Inventories_Tables

Inventories (Tables)	6 Months Ended
	Jun. 28, 2014
Inventory Disclosure [Abstract]	'
Components of Inventories	'
	Inventories consist of the following as of June 28, 2014 and December 28, 2013:
		June 28, 2014		December 28, 2013
	Raw materials	$	972	$	972
	Work-in-process		4,629		2,623
	Finished goods		8,968		6,807
	Total inventories	$	14,569	$	10,402

Accrued_Expenses_Tables

Accrued Expenses (Tables)	6 Months Ended
	Jun. 28, 2014
Payables And Accruals [Abstract]	'
Components of Accrued Expenses	'
	Accrued expenses consist of the following as of June 28, 2014 and December 28, 2013:
		June 28, 2014		December 28, 2013
	Accrued interest due to Summit Materials	$	3,806	$	3,848
	Accrued post-retirement benefits other than pensions, current portion		1,268		1,268
	Accrued bonus liability		326		884
	Accrued payroll, insurance and benefits		793		758
	Accrued interest due to non-controlling member		—		723
	Accrued professional fees		269		340
	Accrued costs to remove barge from waterway		380		880
	Other		1,624		1,296
	Total	$	8,466	$	9,997

Summary_of_Organization_and_Si2

Summary of Organization and Significant Accounting Policies - Additional Information (Detail) (Continental Cement Company L.L.C [Member], Sale [Member])	3 Months Ended		6 Months Ended
	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013
Continental Cement Company L.L.C [Member] | Sale [Member]	'	'	'	'
Organization And Significant Accounting Policies [Line Items]	'	'	'	'
Percentage of sale of cement	17.00%	15.00%	18.00%	16.00%

Accounts_Receivable_Net_Summar

Accounts Receivable, Net - Summary of Accounts Receivable, Net (Detail) (USD $)	Jun. 28, 2014	Dec. 28, 2013
In Thousands, unless otherwise specified
Receivables [Abstract]	'	'
Trade accounts receivable from unaffiliated entities	$13,455	$6,961
Trade accounts receivable from related parties	1,628	422
Accounts receivable	15,083	7,383
Less: allowance for doubtful accounts	-244	-30
Accounts receivable, net	$14,839	$7,353

Inventories_Components_of_Inve

Inventories - Components of Inventories (Detail) (USD $)	Jun. 28, 2014	Dec. 28, 2013
In Thousands, unless otherwise specified
Inventory Disclosure [Abstract]	'	'
Raw materials	$972	$972
Work-in-process	4,629	2,623
Finished goods	8,968	6,807
Total inventories	$14,569	$10,402

Accrued_Expenses_Components_of

Accrued Expenses - Components of Accrued Expenses (Detail) (USD $)	Jun. 28, 2014	Dec. 28, 2013
In Thousands, unless otherwise specified
Payables And Accruals [Abstract]	'	'
Accrued interest due to Summit Materials	$3,806	$3,848
Accrued post-retirement benefits other than pensions, current portion	1,268	1,268
Accrued bonus liability	326	884
Accrued payroll, insurance and benefits	793	758
Accrued interest due to non-controlling member	'	723
Accrued professional fees	269	340
Accrued costs to remove barge from waterway	380	880
Other	1,624	1,296
Total	$8,466	$9,997

LongTerm_Debt_Additional_Infor

Long-Term Debt - Additional Information (Detail) (USD $)	3 Months Ended		6 Months Ended			6 Months Ended	12 Months Ended	6 Months Ended		12 Months Ended
In Millions, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013	Dec. 28, 2013	Jun. 28, 2014	Dec. 28, 2013	Jun. 28, 2014	Jun. 28, 2014	Dec. 28, 2013
						Senior Notes [Member]	Senior Notes [Member]	Senior Secured Credit Facility, Revolver [Member]	Senior Secured Credit Facilities [Member]	Senior Secured Credit Facilities [Member]
Long Term Debt Maturities Repayments Of Principal [Line Items]	'	'	'	'	'	'	'	'	'	'
Debt due to Summit Materials	$155.10	'	$155.10	'	$155.60	'	'	'	'	'
Interest costs on debt	2.8	2.8	5.6	5.5	'	'	'	'	'	'
Interest rate on borrowings	'	'	'	'	'	'	'	3.70%	'	'
Debt instrument, face amount	'	'	'	'	'	510	250	150	'	'
Maturity date	'	'	'	'	'	31-Jan-20	'	'	30-Jan-19	'
Maximum borrowing capacity on credit facility	'	'	'	'	'	'	'	'	422	'
Maturity date of debt instrument	'	'	'	'	'	'	'	30-Jan-17	'	'
Long term debt due to Summit Materials	'	'	'	'	'	$60.30	$60.30	'	$94.80	$95.30

Commitments_and_Contingencies_

Commitments and Contingencies - Additional Information (Detail) (USD $)	6 Months Ended		6 Months Ended
In Millions, unless otherwise specified	Jun. 28, 2014	Dec. 28, 2013	Jun. 29, 2013	Jun. 28, 2014	Dec. 28, 2013
			Sunken barge [Member]	Sunken barge [Member]	Sunken barge [Member]
Commitment And Contingencies [Line Items]	'	'	'	'	'
Charge for costs to remove the barge	'	'	$1.80	'	'
Accrued costs to remove barge	'	'	'	$0.40	$0.90
Terms of purchase commitments	'Less than one year	'	'	'	'
Percentage of Company's employees under collective bargaining arrangements	62.00%	62.00%	'	'	'
Collective bargaining agreements expire period	'Between 2015 and 2018	'	'	'	'

Related_Party_Transactions_Add

Related Party Transactions - Additional Information (Detail) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013	Dec. 28, 2013
Related Party Transaction [Line Items]	'	'	'	'	'
Accrued interest due to non-controlling interest	'	'	'	'	$723
Sales to related parties	5,962	4,931	8,114	6,979	'
Accounts receivables due from related parties	1,628	'	1,628	'	422
Non-controlling [Member]	'	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'	'
Accrued interest due to non-controlling interest	'	'	'	'	700
Sales to related parties	4,600	3,500	6,200	5,100	'
Accounts receivables due from related parties	1,200	'	1,200	'	200
Summit Materials [Member]	'	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'	'
Sales to related parties	1,400	1,400	1,900	1,900	'
Accounts receivables due from related parties	$500	'	$500	'	$200