Continental Cement Company, L.L.C. 10-Q 6 Nov 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 27, 2014	Nov. 06, 2014	Nov. 06, 2014
		Common Class A [Member]	Common Class B [Member]
Document Information [Line Items]	'	'	'
Document Type	'10-Q	'	'
Amendment Flag	'false	'	'
Document Period End Date	27-Sep-14	'	'
Document Fiscal Year Focus	'2014	'	'
Document Fiscal Period Focus	'Q3	'	'
Entity Registrant Name	'Continental Cement Company, L.L.C.	'	'
Entity Central Index Key	'0001571274	'	'
Current Fiscal Year End Date	'--12-27	'	'
Entity Filer Category	'Non-accelerated Filer	'	'
Entity Common Stock, Shares Outstanding	'	100	100,000,000

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Sep. 27, 2014	Dec. 28, 2013
In Thousands, unless otherwise specified
Current assets:	'	'
Cash	$3	$9
Accounts receivable, net	15,959	7,353
Due from Summit Materials	'	2,990
Inventories	6,760	10,402
Other current assets	598	482
Total current assets	23,320	21,236
Property, plant and equipment, less accumulated depreciation and depletion (September 27, 2014 - $46,777 and December 28, 2013 - $36,700)	307,422	306,204
Goodwill	24,096	24,096
Other assets	14,047	12,576
Total assets	368,885	364,112
Current liabilities:	'	'
Current portion of long-term debt due to Summit Materials	1,018	1,018
Accounts payable	8,267	10,165
Accrued expenses	7,242	9,997
Due to Summit Materials	10,369	'
Total current liabilities	26,896	21,180
Long-term debt due to Summit Materials	153,827	154,590
Pension and post-retirement benefit obligations	16,340	19,457
Other noncurrent liabilities	931	850
Total liabilities	197,994	196,077
Commitments and contingencies (see note 6)	'	'
Redeemable members' interest (100,000,000 Class B units issued and authorized)	29,146	23,450
Member's interest:	'	'
Member's equity (100 Class A units issued and authorized)	135,227	135,180
Retained earnings	13,324	17,029
Accumulated other comprehensive loss	-6,806	-7,624
Total member's interest	141,745	144,585
Total liabilities, redeemable members' interest and member's interest	$368,885	$364,112

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 27, 2014	Dec. 28, 2013
In Thousands, except Share data, unless otherwise specified
Accumulated depreciation and depletion	$46,777	$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

Unaudited_Consolidated_Stateme

Unaudited Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013
Revenue from third parties:	'	'	'	'
Product	$28,106	$23,370	$55,256	$49,190
Service	3,997	4,266	11,183	11,052
Revenue from related parties:	'	'	'	'
Product	6,065	6,519	14,179	13,498
Total revenue	38,168	34,155	80,618	73,740
Cost of revenue (excluding items shown separately below):	'	'	'	'
Product	23,273	15,970	46,236	39,359
Service	2,329	2,253	6,993	6,696
Total cost of revenue	25,602	18,223	53,229	46,055
General and administrative expenses	1,793	1,939	5,661	7,339
Depreciation, depletion, amortization and accretion	3,853	3,028	10,898	8,778
Operating income	6,920	10,965	10,830	11,568
Other expense (income), net	10	-7	-1	-79
Interest expense	2,946	2,815	8,840	8,450
Net income	$3,964	$8,157	$1,991	$3,197

Unaudited_Consolidated_Stateme1

Unaudited Consolidated Statements of Comprehensive Income (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013
Statement of Comprehensive Income [Abstract]	'	'	'	'
Net income	$3,964	$8,157	$1,991	$3,197
Other comprehensive (loss) income:	'	'	'	'
Postretirement curtailment adjustment	'	'	-1,346	'
Postretirement liability adjustment	'	'	2,164	'
Other comprehensive income	'	'	818	'
Comprehensive income	$3,964	$8,157	$2,809	$3,197

Unaudited_Consolidated_Stateme2

Unaudited Consolidated Statements of Cash Flows (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013
Cash flows from operating activities:	'	'
Net income	$1,991	$3,197
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation, depletion, amortization and accretion	10,898	8,778
Other	1,121	575
(Increase) decrease in operating assets:	'	'
Accounts receivable, net	-8,878	-5,174
Inventories	3,642	333
Other current assets	-116	224
Other assets	-1,584	-584
(Decrease) increase in operating liabilities:	'	'
Accounts payable	-198	-141
Accrued expenses	-3,024	-2,278
Other liabilities	-2,300	-1,408
Net cash provided by operating activities	1,552	3,522
Cash flows from investing activities:	'	'
Purchase of property, plant and equipment	-13,996	-20,944
Net cash used for investing activities	-13,996	-20,944
Cash flows from financing activities:	'	'
Principal payments on long-term debt	-764	-496
Book overdraft	272	114
Net borrowings from Summit Materials	12,930	17,214
Net cash provided by financing activities	12,438	16,832
Net decrease in cash	-6	-590
Cash - beginning of period	9	599
Cash - end of period	3	9
Supplemental disclosures of cash flow information	'	'
Cash interest paid during the period	$10,471	$10,230

Unaudited_Consolidated_Stateme3

Unaudited 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. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013
Beginning balance, Redeemable members' interest	'	'	$23,450	$22,850
Accretion, Redeemable members' interest	'	'	5,696	450
Net income, Redeemable members' interest	'	'	'	'
Other comprehensive income, Redeemable members' interest	'	'	'	'
Share-based compensation, Redeemable members' interest	'	'	'	'
Ending balance, Redeemable members' interest	29,146	23,300	29,146	23,300
Beginning balance	'	'	144,585	130,851
Accretion	'	'	-5,696	-450
Net income	3,964	8,157	1,991	3,197
Other comprehensive income	'	'	818	'
Share-based compensation	'	'	47	47
Ending balance	141,745	133,645	141,745	133,645
Member's Equity [Member]	'	'	'	'
Beginning balance	'	'	135,180	135,118
Accretion	'	'	'	'
Net income	'	'	'	'
Other comprehensive income	'	'	'	'
Share-based compensation	'	'	47	47
Ending balance	135,227	135,165	135,227	135,165
Retained Earnings [Member]	'	'	'	'
Beginning balance	'	'	17,029	7,764
Accretion	'	'	-5,696	-450
Net income	'	'	1,991	3,197
Other comprehensive income	'	'	'	'
Share-based compensation	'	'	'	'
Ending balance	13,324	10,511	13,324	10,511
Accumulated Other Comprehensive Loss [Member]	'	'	'	'
Beginning balance	'	'	-7,624	-12,031
Accretion	'	'	'	'
Net income	'	'	'	'
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	9 Months Ended
	Sep. 27, 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 (“U.S. 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 U.S. 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 September 27, 2014 and the results of operations for the three and nine months ended September 27, 2014 and September 28, 2013 and cash flows for the nine months ended September 27, 2014 and September 28, 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 nine months ended September 27, 2014 included a full 39 weeks, or 273 days, of results compared to the nine months ended September 28, 2013, which included 271 days. The effect of this change to the Company’s financial position and results of operations was 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, among other factors.
	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 U.S. 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 when 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 markets.
	Approximately 14% and 16% of cement sales were made to companies owned by a noncontrolling member of the Company during the three and nine months ended September 27, 2014, respectively, and 16% during the each of three and nine months ended September 28, 2013. 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.
	Redeemable Members’ Interest — Continental Cement’s Class B Units represent a 30% economic interest. The holders of the Class B Units have a put option that allows them to put the Class B Units to Continental Cement’s parent company, a wholly-owned subsidiary of Summit Materials, at a strike price that approximates fair value. The put option is exercisable upon a sale of Summit Materials Holdings L.P. or at any time after May 2016. As a consequence of the put option, the Class B Units are classified in temporary equity. The initial redemption value of the Class B Units was based upon the estimated fair value of Continental Cement at the date the Class A Units were indirectly acquired by Summit Materials (May 2010). At that time, the Company elected to accrete changes in the redemption value from the date of issuance to the earliest anticipated redemption date, which is assumed to be May 2016. The accretion is recognized through an adjustment to retained earnings and increased in the third quarter of 2014 consistent with the redemption value increase to an estimated $65.1 million. During the third quarter of 2014, the Company performed an indirect valuation of the Class B Units. The valuation was based on unobservable, or Level 3, inputs, including an assumption on the timing of settlement and projected cash flows. A significant change in these inputs could result in a material increase, or decrease, in the redemption value of the Class B Units.

Accounts_Receivable_net

Accounts Receivable, net	9 Months Ended
	Sep. 27, 2014
Receivables [Abstract]	'
Accounts Receivable, net	'
	-2	Accounts Receivable, net
	Accounts receivable, net consisted of the following as of September 27, 2014 and December 28, 2013:
			September 27, 2014			December 28, 2013
	Trade accounts receivable from unaffiliated entities		$	14,136		$	6,961
	Trade accounts receivable from related parties			2,125			422
	Accounts receivable			16,261			7,383
	Less: allowance for doubtful accounts			(302	)		(30	)
	Accounts receivable, net		$	15,959		$	7,353

Inventories

Inventories	9 Months Ended
	Sep. 27, 2014
Inventory Disclosure [Abstract]	'
Inventories	'
	-3	Inventories
	Inventories consisted of the following as of September 27, 2014 and December 28, 2013:
			September 27, 2014		December 28, 2013
	Raw materials		$	927	$	972
	Work-in-process			2,214		2,623
	Finished goods			3,619		6,807
	Total inventories		$	6,760	$	10,402

Accrued_Expenses

Accrued Expenses	9 Months Ended
	Sep. 27, 2014
Payables and Accruals [Abstract]	'
Accrued Expenses	'
	-4	Accrued Expenses
	Accrued expenses consisted of the following as of September 27, 2014 and December 28, 2013:
			September 27, 2014		December 28, 2013
	Interest due to Summit Materials		$	2,220	$	3,848
	Postretirement benefits other than pensions			1,268		1,268
	Bonus			540		884
	Payroll, insurance and benefits			877		758
	Interest due to noncontrolling member			—		723
	Professional fees			225		340
	Costs to remove barge from waterway			380		880
	Other			1,732		1,296
	Total		$	7,242	$	9,997

LongTerm_Debt

Long-Term Debt	9 Months Ended
	Sep. 27, 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 $154.8 million and $155.6 million as of September 27, 2014 and December 28, 2013, respectively. Interest costs incurred on the long-term debt were $2.8 million and $8.3 million for the three and nine months ended September 27, 2014, respectively, and $2.8 million and $8.3 million for the three and nine months ended September 28, 2013, respectively. The interest rate in effect at September 27, 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 September 27, 2014 and December 28, 2013, Summit Materials’ debt included $625 million and $250 million, respectively, of senior notes due January 31, 2020 (“Senior Notes”) and borrowings under the senior secured credit facilities 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 September 27, 2014, approximately $94.5 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 senior secured credit facilities 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 agreements.

Commitments_and_Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 27, 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. 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 nine months ended September 28, 2013, the Company recognized a $1.8 million charge for costs to remove the barge from the waterway. As of September 27, 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 – In the ordinary course of business, the Company is obligated under various firm purchase commitments for certain raw materials and services. 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.

Related_Party_Transactions

Related Party Transactions	9 Months Ended
	Sep. 27, 2014
Related Party Transactions [Abstract]	'
Related Party Transactions	'
	-7	Related Party Transactions
	Cement sales to companies owned by a certain non-controlling member of Continental Cement were approximately $4.7 million and $10.9 million for the three and nine months ended September 27, 2014, respectively, and $4.9 million and $10.0 million for the three and nine months ended September 28, 2013, respectively, and accounts receivables due from this party was approximately $1.7 million and $0.2 million as of September 27, 2014 and December 28, 2013, respectively.
	Cement sales to companies owned by Summit Materials were approximately $1.4 million and $3.3 million for the three and nine months ended September 27, 2014, respectively, and $1.6 million and $3.5 million for the three and nine months ended September 28, 2013, respectively. Accounts receivables due from these parties were approximately $0.5 million and $0.2 million as of September 27, 2014 and December 28, 2013, respectively.
	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.

Summary_of_Organization_and_Si1

Summary of Organization and Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 27, 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 (“U.S. 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 U.S. 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 September 27, 2014 and the results of operations for the three and nine months ended September 27, 2014 and September 28, 2013 and cash flows for the nine months ended September 27, 2014 and September 28, 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 nine months ended September 27, 2014 included a full 39 weeks, or 273 days, of results compared to the nine months ended September 28, 2013, which included 271 days. The effect of this change to the Company’s financial position and results of operations was 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, among other factors.
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 U.S. 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 when 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 markets.
	Approximately 14% and 16% of cement sales were made to companies owned by a noncontrolling member of the Company during the three and nine months ended September 27, 2014, respectively, and 16% during the each of three and nine months ended September 28, 2013. 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.
Redeemable Members' Interest	'
	Redeemable Members’ Interest — Continental Cement’s Class B Units represent a 30% economic interest. The holders of the Class B Units have a put option that allows them to put the Class B Units to Continental Cement’s parent company, a wholly-owned subsidiary of Summit Materials, at a strike price that approximates fair value. The put option is exercisable upon a sale of Summit Materials Holdings L.P. or at any time after May 2016. As a consequence of the put option, the Class B Units are classified in temporary equity. The initial redemption value of the Class B Units was based upon the estimated fair value of Continental Cement at the date the Class A Units were indirectly acquired by Summit Materials (May 2010). At that time, the Company elected to accrete changes in the redemption value from the date of issuance to the earliest anticipated redemption date, which is assumed to be May 2016. The accretion is recognized through an adjustment to retained earnings and increased in the third quarter of 2014 consistent with the redemption value increase to an estimated $65.1 million. During the third quarter of 2014, the Company performed an indirect valuation of the Class B Units. The valuation was based on unobservable, or Level 3, inputs, including an assumption on the timing of settlement and projected cash flows. A significant change in these inputs could result in a material increase, or decrease, in the redemption value of the Class B Units.

Accounts_Receivable_net_Tables

Accounts Receivable, net (Tables)	9 Months Ended
	Sep. 27, 2014
Receivables [Abstract]	'
Summary of Accounts Receivable, Net	'
	Accounts receivable, net consisted of the following as of September 27, 2014 and December 28, 2013:
		September 27, 2014			December 28, 2013
	Trade accounts receivable from unaffiliated entities	$	14,136		$	6,961
	Trade accounts receivable from related parties		2,125			422
	Accounts receivable		16,261			7,383
	Less: allowance for doubtful accounts		(302	)		(30	)
	Accounts receivable, net	$	15,959		$	7,353

Inventories_Tables

Inventories (Tables)	9 Months Ended
	Sep. 27, 2014
Inventory Disclosure [Abstract]	'
Components of Inventories	'
	Inventories consisted of the following as of September 27, 2014 and December 28, 2013:
		September 27, 2014		December 28, 2013
	Raw materials	$	927	$	972
	Work-in-process		2,214		2,623
	Finished goods		3,619		6,807
	Total inventories	$	6,760	$	10,402

Accrued_Expenses_Tables

Accrued Expenses (Tables)	9 Months Ended
	Sep. 27, 2014
Payables and Accruals [Abstract]	'
Components of Accrued Expenses	'
	Accrued expenses consisted of the following as of September 27, 2014 and December 28, 2013:
		September 27, 2014		December 28, 2013
	Interest due to Summit Materials	$	2,220	$	3,848
	Postretirement benefits other than pensions		1,268		1,268
	Bonus		540		884
	Payroll, insurance and benefits		877		758
	Interest due to noncontrolling member		—		723
	Professional fees		225		340
	Costs to remove barge from waterway		380		880
	Other		1,732		1,296
	Total	$	7,242	$	9,997

Summary_of_Organization_and_Si2

Summary of Organization and Significant Accounting Policies - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013
Class B Units [Member]	'	'	'	'
Organization And Significant Accounting Policies [Line Items]	'	'	'	'
Redeemable noncontrolling interest percentage	30.00%	'	30.00%	'
Value of redeemable members' interest	65.1	'	65.1	'
Continental Cement Company L.L.C [Member] | Sales Revenue, Net [Member]	'	'	'	'
Organization And Significant Accounting Policies [Line Items]	'	'	'	'
Percentage of sale of cement	14.00%	16.00%	16.00%	16.00%

Accounts_Receivable_Net_Summar

Accounts Receivable, Net - Summary of Accounts Receivable, Net (Detail) (USD $)	Sep. 27, 2014	Dec. 28, 2013
In Thousands, unless otherwise specified
Receivables [Abstract]	'	'
Trade accounts receivable from unaffiliated entities	$14,136	$6,961
Trade accounts receivable from related parties	2,125	422
Accounts receivable	16,261	7,383
Less: allowance for doubtful accounts	-302	-30
Accounts receivable, net	$15,959	$7,353

Inventories_Components_of_Inve

Inventories - Components of Inventories (Detail) (USD $)	Sep. 27, 2014	Dec. 28, 2013
In Thousands, unless otherwise specified
Inventory Disclosure [Abstract]	'	'
Raw materials	$927	$972
Work-in-process	2,214	2,623
Finished goods	3,619	6,807
Total inventories	$6,760	$10,402

Accrued_Expenses_Components_of

Accrued Expenses - Components of Accrued Expenses (Detail) (USD $)	Sep. 27, 2014	Dec. 28, 2013
In Thousands, unless otherwise specified
Payables and Accruals [Abstract]	'	'
Interest due to Summit Materials	$2,220	$3,848
Postretirement benefits other than pensions	1,268	1,268
Bonus	540	884
Payroll, insurance and benefits	877	758
Interest due to noncontrolling member	'	723
Professional fees	225	340
Costs to remove barge from waterway	380	880
Other	1,732	1,296
Total	$7,242	$9,997

LongTerm_Debt_Additional_Infor

Long-Term Debt - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended			9 Months Ended	12 Months Ended	9 Months Ended		12 Months Ended
In Millions, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013	Dec. 28, 2013	Sep. 27, 2014	Dec. 28, 2013	Sep. 27, 2014	Sep. 27, 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	$154.80	'	$154.80	'	$155.60	'	'	'	'	'
Interest costs on debt	2.8	2.8	8.3	8.3	'	'	'	'	'	'
Interest rate on borrowings	'	'	'	'	'	'	'	3.70%	'	'
Debt instrument, face amount	'	'	'	'	'	625	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	'	$94.50	$95.30

Commitments_and_Contingencies_

Commitments and Contingencies - Additional Information (Detail) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Dec. 28, 2013
	Maximum [Member]	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
Purchase commitment period	'1 year	'	'	'

Related_Party_Transactions_Add

Related Party Transactions - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013	Dec. 28, 2013
Related Party Transaction [Line Items]	'	'	'	'	'
Sales to related parties	$6,065	$6,519	$14,179	$13,498	'
Accounts receivables due from related parties	2,125	'	2,125	'	422
Accrued interest due to non-controlling interest	'	'	'	'	723
Non-controlling [Member]	'	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'	'
Sales to related parties	4,700	4,900	10,900	10,000	'
Accounts receivables due from related parties	1,700	'	1,700	'	200
Accrued interest due to non-controlling interest	'	'	'	'	700
Summit Materials [Member]	'	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'	'
Sales to related parties	1,400	1,600	3,300	3,500	'
Accounts receivables due from related parties	$500	'	$500	'	$200