Continental Cement Company, L.L.C. 10-Q 5 May 15 2015 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 28, 2015	5-May-15
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	FALSE
Document Period End Date	28-Mar-15
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1
Trading Symbol	CK0001571274
Entity Registrant Name	Continental Cement Company, L.L.C.
Entity Central Index Key	1571274
Current Fiscal Year End Date	-15
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		0

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Mar. 28, 2015	Dec. 27, 2014
In Thousands, unless otherwise specified
Current assets:
Cash	$2	$2
Accounts receivable, net	6,546	9,469
Due from Summit Materials		4,095
Inventories	13,573	8,696
Other current assets	478	509
Total current assets	20,599	22,771
Property, plant and equipment, less accumulated depreciation and depletion (March 28, 2015 - $55,060 and December 27, 2014 - $50,782)	308,461	307,286
Goodwill	24,096	24,096
Other assets	13,812	14,607
Total assets	366,968	368,760
Current liabilities:
Current portion of long-term debt due to Summit Materials	1,273	1,273
Accounts payable	11,328	7,599
Accrued expenses	7,155	10,926
Due to Summit Materials	8,281
Total current liabilities	28,037	19,798
Long-term debt due to Summit Materials	153,063	153,318
Pension and post-retirement benefit obligations	22,227	22,352
Other noncurrent liabilities	2,406	2,435
Total liabilities	205,733	197,903
Commitments and contingencies (see note 6)
Redeemable members' interest (100,000,000 Class B units issued and authorized as of December 27, 2014)		34,543
Member's interest:
Member's equity (100 Class A units issued and authorized as of March 28, 2015 and December 27, 2014 and 100,000,000 Class B units issued and outstanding as of March 28, 2015)	199,600	135,242
(Accumulated deficit) retained earnings	-25,476	13,961
Accumulated other comprehensive loss	-12,889	-12,889
Total member's interest	161,235	136,314
Total liabilities, redeemable members' interest and member's interest	$366,968	$368,760

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Mar. 28, 2015	Dec. 27, 2014
In Thousands, except Share data, unless otherwise specified
Accumulated depreciation and depletion	$55,060	$50,782
Class B Units [Member]
Redeemable, Class B units issued		100,000,000
Redeemable, Class B units authorized		100,000,000
Member's equity, units issued	100,000,000
Member's equity, units outstanding	100,000,000
Class A Units [Member]
Member's equity, units issued	100	100
Member's equity, units authorized	100	100

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 28, 2015	Mar. 29, 2014
Revenue from third parties:
Product	$8,439	$5,555
Service	3,975	2,921
Revenue from related parties:
Product	3,380	2,152
Total revenue	15,794	10,628
Cost of revenue (excluding items shown separately below):
Product	14,847	8,402
Service	2,524	2,500
Total cost of revenue	17,371	10,902
General and administrative expenses	2,092	1,816
Depreciation, depletion, amortization and accretion	3,414	3,201
Operating loss	-7,083	-5,291
Other income, net		-5
Interest expense	2,795	2,867
Net loss	($9,878)	($8,153)

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 28, 2015	Mar. 29, 2014
Statement of Comprehensive Income [Abstract]
Net loss	($9,878)	($8,153)
Other comprehensive (loss) income:
Postretirement curtailment adjustment		-1,346
Postretirement liability adjustment		2,164
Other comprehensive income		818
Comprehensive loss	($9,878)	($7,335)

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 28, 2015	Mar. 29, 2014
Cash flows from operating activities:
Net loss	($9,878)	($8,153)
Adjustments to reconcile net loss to net cash used for operating activities:
Depreciation, depletion, amortization and accretion	3,414	3,201
Other	387	50
Decrease (increase) in operating assets:
Accounts receivable, net	2,659	-766
Inventories	-3,869	-4,127
Other current assets	31	80
Other assets	898	208
Increase (decrease) in operating liabilities:
Accounts payable	2,531	1,002
Accrued expenses	-1,679	-3,565
Other liabilities	-125	-1,619
Net cash used in operating activities	-5,631	-13,689
Cash flows from investing activities:
Purchase of property, plant and equipment	-4,013	-6,492
Other	-310	48
Net cash used for investing activities	-4,323	-6,444
Cash flows from financing activities:
Principal payments on long-term debt	-306	-255
Book overdraft	-2,098	-28
Net borrowings from Summit Materials	12,358	20,412
Net cash provided by financing activities	9,954	20,129
Net decrease in cash		-4
Cash - beginning of period	2	9
Cash - end of period	2	5
Supplemental disclosures of cash flow information
Cash interest paid during the period	4,430	4,520
Non-cash financing activities:
Contribution of members' interest	$64,102

Consolidated_Statements_of_Cha

Consolidated Statements of Changes in Redeemable Members' Interest and Member's Interest (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 28, 2015	Mar. 29, 2014
Beginning balance, Redeemable members' interest	$34,543	$23,450
Accretion, Redeemable members' interest	29,559	150
Contribution of members' interest, Redeemable members' interest	-64,102
Net loss, Redeemable members' interest	0	0
Other comprehensive income, Redeemable members' interest		0
Share-based compensation, Redeemable members' interest	0	0
Ending balance, Redeemable members' interest		23,600
Beginning balance	136,314	144,585
Accretion	-29,559	-150
Contribution of members' interest	64,102
Net loss	-9,878	-8,153
Other comprehensive income		818
Share-based compensation	256	16
Ending balance	161,235	137,116
Member's Equity [Member]
Beginning balance	135,242	135,180
Accretion
Contribution of members' interest	64,102
Net loss
Other comprehensive income
Share-based compensation	256	16
Ending balance	199,600	135,196
(Accumulated deficit) Retained Earnings [Member]
Beginning balance	13,961	17,029
Accretion	-29,559	-150
Contribution of members' interest
Net loss	-9,878	-8,153
Other comprehensive income
Share-based compensation
Ending balance	-25,476	8,726
Accumulated Other Comprehensive Loss [Member]
Beginning balance	-12,889	-7,624
Accretion
Contribution of members' interest
Net loss
Other comprehensive income		818
Share-based compensation
Ending balance	($12,889)	($6,806)

Summary_of_Organization_and_Si

Summary of Organization and Significant Accounting Policies	3 Months Ended
	Mar. 28, 2015
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”) (together with its subsidiary, the “Company”) 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.
	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.
	Continental Cement, a Delaware limited liability company, is governed by an amended and restated limited liability company agreement, as amended (the “LLC Agreement”). On April 7, 2015, the LLC Agreement was amended to reflect the fact that the Company had become a wholly owned indirect subsidiary of Summit Materials, LLC (“Summit Materials”). The amendment and restatement of the LLC Agreement, among other things, resulted in the dissolution of the board of directors of the Company, as the Company is now a member-managed limited liability company managed by its sole member, Summit Materials Holdings II, LLC, a wholly owned subsidiary of 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 27, 2014. 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 March 28, 2015 and the results of operations and cash flows for the three months ended March 28, 2015 and March 29, 2014.
	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 15% and 21% of cement sales in the three months ended March 28, 2015 and March 29, 2014, respectively, were made to a group of companies with shared ownership, which was a former noncontrolling member of the Company. As of March 28, 2015 and December 27, 2014, the accounts receivable due from these parties was $0.6 and $1.2 million, respectively. Company has historically had no collection issues with these customers, and management expects full collection on all outstanding accounts receivable due from these customers.
	Redeemable Members’ Interest— On March 17, 2015, pursuant to a Contribution and Purchase Agreement, dated December 18, 2014, among Continental Cement Company, Summit Materials, Inc. (“Summit Inc.), which became the Company’s indirect parent entity upon the consummation of its initial public offering on March 17, 2015, Summit Materials Holdings L.P. (“Summit Holdings”), an existing indirect parent entity of the Company, Summit Owner Holdco LLC (“Summit Owner Holdco”), a newly-formed limited liability company and equityholder of Summit Inc., Summit Materials Holdings GP, Ltd., an equityholder of Summit Owner Holdco, and Missouri Materials Company, L.L.C., J & J Midwest Group, L.L.C., R. Michael Johnson Family Limited Liability Company and Thomas A. Beck Family, LLC, each a minority owner of the Company, the Company became a wholly-owned indirect subsidiary of Summit Holdings. The noncontrolling interests of Continental Cement were acquired by Summit Inc., and ultimately contributed to Summit Materials Holdings II, LLC resulting in the Company being a wholly-owned indirect subsidiary of Summit Materials, for aggregate consideration of $64.0 million, consisting of $35.0 million of cash, 1,029,183 shares of Summit Inc. Class A common stock and $15.0 million aggregate principal amount of non-interest bearing notes payable in six annual installments of $2.5 million, beginning on March 17, 2016. The notes payable are a liability of Summit Holdings and are therefore excluded from the Company’s liabilities.
	New Accounting Standards — In April 2015, the FASB issued a new accounting standard, Accounting Standard Update (“ASU”) 2015-04, Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets, which gives an employer whose fiscal year-end does not coincide with a calendar month-end (e.g., an entity that has a 52- or 53-week fiscal year) the ability, as a practical expedient, to measure defined benefit retirement obligations and related plan assets as of the month-end that is closest to its fiscal year-end. The ASU is effective for public business entities for financial statements issued for fiscal years beginning after December 31, 2015, and interim periods within those fiscal years. Early application is permitted, and the ASU should be applied prospectively. The Company does not expect the adoption of the ASU to have a material effect on its financial position or results of operations.
	In May 2014, the FASB issued a new accounting standard to improve and converge the financial reporting requirements for revenue from contracts with customers. ASU No. 2014-09, Revenue from Contracts with Customers, prescribes a five-step model for revenue recognition that will replace most existing revenue recognition guidance in U.S. GAAP. The ASU will supersede nearly all existing revenue recognition guidance under U.S. GAAP and provides that an entity recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. This update also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments, and assets recognized from costs incurred to obtain or fulfill a contract. ASU No. 2014-09 allows for either full retrospective or modified retrospective adoption and will become effective for the Company in the first quarter of 2017. Early adoption is prohibited. Management is currently assessing the effect that the adoption of this standard will have on the consolidated financial statements.

Accounts_Receivable_Net

Accounts Receivable, Net	3 Months Ended
	Mar. 28, 2015
Receivables [Abstract]
Accounts Receivable, Net	-2	Accounts Receivable, net
	Accounts receivable, net consisted of the following as of March 28, 2015 and December 27, 2014:
			March 28, 2015			December 27, 2014
	Trade accounts receivable from unaffiliated entities		$	6,623		$	8,366
	Trade accounts receivable from related parties			—			1,470
	Accounts receivable			6,623			9,836
	Less: allowance for doubtful accounts			(77	)		(367	)
	Accounts receivable, net		$	6,546		$	9,469

Inventories

Inventories	3 Months Ended
	Mar. 28, 2015
Inventory Disclosure [Abstract]
Inventories	-3	Inventories
	Inventories consisted of the following as of March 28, 2015 and December 27, 2014:
			March 28, 2015		December 27, 2014
	Raw materials		$	1,311	$	1,099
	Work-in-process			2,065		1,801
	Finished goods			10,197		5,796
	Total inventories		$	13,573	$	8,696

Accrued_Expenses

Accrued Expenses	3 Months Ended
	Mar. 28, 2015
Payables and Accruals [Abstract]
Accrued Expenses	-4	Accrued Expenses
	Accrued expenses consisted of the following as of March 28, 2015 and December 27, 2014:
			March 28, 2015		December 27, 2014
	Interest due to Summit Materials		$	2,170	$	3,804
	Postretirement benefits other than pensions, current portion			1,041		1,041
	Bonus liability			379		903
	Payroll, insurance and benefits			745		911
	Costs to remove barge from waterway			380		380
	Professional fees			188		70
	Current portion of capital lease obligations			219		215
	Other			2,033		3,602
	Total		$	7,155	$	10,926

LongTerm_Debt

Long-Term Debt	3 Months Ended
	Mar. 28, 2015
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 $154.3 million and $154.6 million as of March 28, 2015 and December 27, 2014, respectively. Interest costs incurred on the long-term debt were $2.7 million and $2.8 million for the three months ended March 28, 2015 and March 29, 2014, respectively.
	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 facilities (“Credit Facilities”). As of March 28, 2015 and December 27, 2014, Summit Materials’ debt included $625 million of senior notes due January 31, 2020 (“Senior Notes”) and $414.6 million and $415.7 million, respectively, of borrowings under the Credit Facilities. The Credit Facilities are currently composed of $422.0 million in term loans that mature January 30, 2019 and a $235.0 million revolving credit facility that matures March 11, 2020.
	Summit Materials is and has been current on all required principal and interest payments. As of March 28, 2015, approximately $94.0 million and $60.3 million of the Company’s long-term debt due to Summit Materials represented the amount that has been allocated to the Company under the Credit Facilities and Senior Notes, respectively, compared to $94.3 million and $60.3 million, respectively, as of December 27, 2014. 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.
	In addition to the long-term debt due to Summit Materials, the Company participates in Summit Materials’ centralized treasury function, through which excess funds are swept to and shortfalls are funded by Summit Materials. The interest rate in effect on these transactions with Summit Materials was 3.7% at March 28, 2015.

Commitments_and_Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 28, 2015
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. As of March 28, 2015 and December 27, 2014, the Company had a $0.4 million accrual for the estimated 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	3 Months Ended
	Mar. 28, 2015
Related Party Transactions [Abstract]
Related Party Transactions	-7	Related Party Transactions
	Cement sales to companies owned by a former non-controlling member of Continental Cement during the period between December 28, 2014 and March 11, 2015 and the three months ended March 29, 2014, were approximately $1.4 million and $1.7 million, respectively, and accounts receivables due from this party was approximately $1.2 million as of December 27, 2014.
	Cement sales to subsidiaries of Summit Materials were approximately $2.0 million and $0.5 million for the three months ended March 28, 2015 and March 29, 2014, respectively. Accounts receivables due from these parties was immaterial as of December 27, 2014.

Subsequent_Events

Subsequent Events	3 Months Ended
	Mar. 28, 2015
Subsequent Events [Abstract]
Subsequent Events	-8	Subsequent Events
	On April 16, 2015, the Company, Summit Materials, Summit Holdings and Lafarge North America Inc. (“Lafarge”) entered into an Asset Purchase Agreement (the “Davenport Purchase Agreement”). If the conditions in the Davenport Purchase Agreement are met and the parties proceed to closing, at closing, the Company will acquire certain assets (the “Davenport Assets”) from Lafarge, including a cement plant, a quarry and seven cement distribution terminals (the “Davenport Acquisition”).
	The Davenport Purchase Agreement contains customary representations, warranties, covenants, and termination rights. The consummation of the Davenport Acquisition is subject to customary conditions, including absence of a material adverse effect on the Davenport Assets. The consummation of the Davenport Acquisition is also subject to the conditions that (i) the Federal Trade Commission shall have accepted for public comment an Agreement Containing Order that, if issued as a final order, would require Lafarge to divest the Transferred Business (as defined in the Davenport Purchase Agreement) to the Company, (ii) the merger of Lafarge’s parent company, Lafarge S.A., with Holcim Ltd. shall have been consummated, and (iii) the conditions in the Bettendorf Purchase Agreement (as defined below) shall have been satisfied or waived. The aggregate purchase price for the Davenport Acquisition is expected to be approximately $450 million in cash, subject to certain adjustments as set forth in the Davenport Purchase Agreement, plus the Bettendorf Assets (as defined below). The Company expects to fund the purchase price with debt issued by Summit Materials and equity issued by Summit Inc. The transaction is expected to close in the third quarter of 2015. There can be no assurance that the Davenport Acquisition will be completed in the anticipated time frame, or at all, or that the anticipated benefits of the Davenport Acquisition will be realized.
	In connection with the entry into the Davenport Agreement, the Company, Summit Materials, Summit Holdings and Lafarge entered into an Asset Purchase Agreement (the “Bettendorf Purchase Agreement”). If the conditions in the Bettendorf Purchase Agreement are met and the parties proceed to closing, at closing, the Company will convey certain assets to Lafarge, including a cement distribution terminal (the “Bettendorf Assets”) as partial consideration for the sale of the Davenport Assets pursuant to the Davenport Purchase Agreement (the “Bettendorf Acquisition”).

Summary_of_Organization_and_Si1

Summary of Organization and Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 28, 2015
Accounting Policies [Abstract]
Business Activities and Organization	Continental Cement Company, L.L.C. (“Continental Cement”) (together with its subsidiary, the “Company”) 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.
	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.
	Continental Cement, a Delaware limited liability company, is governed by an amended and restated limited liability company agreement, as amended (the “LLC Agreement”). On April 7, 2015, the LLC Agreement was amended to reflect the fact that the Company had become a wholly owned indirect subsidiary of Summit Materials, LLC (“Summit Materials”). The amendment and restatement of the LLC Agreement, among other things, resulted in the dissolution of the board of directors of the Company, as the Company is now a member-managed limited liability company managed by its sole member, Summit Materials Holdings II, LLC, a wholly owned subsidiary of 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 27, 2014. 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 March 28, 2015 and the results of operations and cash flows for the three months ended March 28, 2015 and March 29, 2014.
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 15% and 21% of cement sales in the three months ended March 28, 2015 and March 29, 2014, respectively, were made to a group of companies with shared ownership, which was a former noncontrolling member of the Company. As of March 28, 2015 and December 27, 2014, the accounts receivable due from these parties was $0.6 and $1.2 million, respectively. Company has historically had no collection issues with these customers, and management expects full collection on all outstanding accounts receivable due from these customers.
Redeemable Members' Interest	Redeemable Members’ Interest— On March 17, 2015, pursuant to a Contribution and Purchase Agreement, dated December 18, 2014, among Continental Cement Company, Summit Materials, Inc. (“Summit Inc.), which became the Company’s indirect parent entity upon the consummation of its initial public offering on March 17, 2015, Summit Materials Holdings L.P. (“Summit Holdings”), an existing indirect parent entity of the Company, Summit Owner Holdco LLC (“Summit Owner Holdco”), a newly-formed limited liability company and equityholder of Summit Inc., Summit Materials Holdings GP, Ltd., an equityholder of Summit Owner Holdco, and Missouri Materials Company, L.L.C., J & J Midwest Group, L.L.C., R. Michael Johnson Family Limited Liability Company and Thomas A. Beck Family, LLC, each a minority owner of the Company, the Company became a wholly-owned indirect subsidiary of Summit Holdings. The noncontrolling interests of Continental Cement were acquired by Summit Inc., and ultimately contributed to Summit Materials Holdings II, LLC resulting in the Company being a wholly-owned indirect subsidiary of Summit Materials, for aggregate consideration of $64.0 million, consisting of $35.0 million of cash, 1,029,183 shares of Summit Inc. Class A common stock and $15.0 million aggregate principal amount of non-interest bearing notes payable in six annual installments of $2.5 million, beginning on March 17, 2016. The notes payable are a liability of Summit Holdings and are therefore excluded from the Company’s liabilities.
New Accounting Standards	New Accounting Standards — In April 2015, the FASB issued a new accounting standard, Accounting Standard Update (“ASU”) 2015-04, Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets, which gives an employer whose fiscal year-end does not coincide with a calendar month-end (e.g., an entity that has a 52- or 53-week fiscal year) the ability, as a practical expedient, to measure defined benefit retirement obligations and related plan assets as of the month-end that is closest to its fiscal year-end. The ASU is effective for public business entities for financial statements issued for fiscal years beginning after December 31, 2015, and interim periods within those fiscal years. Early application is permitted, and the ASU should be applied prospectively. The Company does not expect the adoption of the ASU to have a material effect on its financial position or results of operations.
	In May 2014, the FASB issued a new accounting standard to improve and converge the financial reporting requirements for revenue from contracts with customers. ASU No. 2014-09, Revenue from Contracts with Customers, prescribes a five-step model for revenue recognition that will replace most existing revenue recognition guidance in U.S. GAAP. The ASU will supersede nearly all existing revenue recognition guidance under U.S. GAAP and provides that an entity recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. This update also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments, and assets recognized from costs incurred to obtain or fulfill a contract. ASU No. 2014-09 allows for either full retrospective or modified retrospective adoption and will become effective for the Company in the first quarter of 2017. Early adoption is prohibited. Management is currently assessing the effect that the adoption of this standard will have on the consolidated financial statements.

Accounts_Receivable_Net_Tables

Accounts Receivable, Net (Tables)	3 Months Ended
	Mar. 28, 2015
Receivables [Abstract]
Summary of Accounts Receivable, Net	Accounts receivable, net consisted of the following as of March 28, 2015 and December 27, 2014:
		March 28, 2015			December 27, 2014
	Trade accounts receivable from unaffiliated entities	$	6,623		$	8,366
	Trade accounts receivable from related parties		—			1,470
	Accounts receivable		6,623			9,836
	Less: allowance for doubtful accounts		(77	)		(367	)
	Accounts receivable, net	$	6,546		$	9,469

Inventories_Tables

Inventories (Tables)	3 Months Ended
	Mar. 28, 2015
Inventory Disclosure [Abstract]
Components of Inventories	Inventories consisted of the following as of March 28, 2015 and December 27, 2014:
		March 28, 2015		December 27, 2014
	Raw materials	$	1,311	$	1,099
	Work-in-process		2,065		1,801
	Finished goods		10,197		5,796
	Total inventories	$	13,573	$	8,696

Accrued_Expenses_Tables

Accrued Expenses (Tables)	3 Months Ended
	Mar. 28, 2015
Payables and Accruals [Abstract]
Components of Accrued Expenses	Accrued expenses consisted of the following as of March 28, 2015 and December 27, 2014:
		March 28, 2015		December 27, 2014
	Interest due to Summit Materials	$	2,170	$	3,804
	Postretirement benefits other than pensions, current portion		1,041		1,041
	Bonus liability		379		903
	Payroll, insurance and benefits		745		911
	Costs to remove barge from waterway		380		380
	Professional fees		188		70
	Current portion of capital lease obligations		219		215
	Other		2,033		3,602
	Total	$	7,155	$	10,926

Summary_of_Organization_and_Si2

Summary of Organization and Significant Accounting Policies - Additional Information (Detail) (USD $)	3 Months Ended
	Mar. 28, 2015	Mar. 29, 2014	Dec. 27, 2014
Organization And Significant Accounting Policies [Line Items]
Accounts receivables due from related parties			$1,470,000
Summit Materials [Member]
Organization And Significant Accounting Policies [Line Items]
Aggregate consideration for acquiring noncontrolling interests	64,000,000
Cash consideration	35,000,000
Aggregate principal amount of non-interest bearing notes payable	15,000,000
Annual installments amount of non-interest bearing notes payable	2,500,000
Summit Materials [Member] | Common Class A [Member]
Organization And Significant Accounting Policies [Line Items]
Class A common shares	1,029,183
Non-controlling [Member]
Organization And Significant Accounting Policies [Line Items]
Accounts receivables due from related parties	$600,000		$1,200,000
Continental Cement Company L.L.C [Member] | Sales Revenue, Net [Member] | Customer Concentration Risk [Member]
Organization And Significant Accounting Policies [Line Items]
Percentage of sale of cement	15.00%	21.00%

Accounts_Receivable_Net_Summar

Accounts Receivable, Net - Summary of Accounts Receivable, Net (Detail) (USD $)	Mar. 28, 2015	Dec. 27, 2014
In Thousands, unless otherwise specified
Receivables [Abstract]
Trade accounts receivable from unaffiliated entities	$6,623	$8,366
Trade accounts receivable from related parties		1,470
Accounts receivable	6,623	9,836
Less: allowance for doubtful accounts	-77	-367
Accounts receivable, net	$6,546	$9,469

Inventories_Components_of_Inve

Inventories - Components of Inventories (Detail) (USD $)	Mar. 28, 2015	Dec. 27, 2014
In Thousands, unless otherwise specified
Inventory Disclosure [Abstract]
Raw materials	$1,311	$1,099
Work-in-process	2,065	1,801
Finished goods	10,197	5,796
Total inventories	$13,573	$8,696

Accrued_Expenses_Components_of

Accrued Expenses - Components of Accrued Expenses (Detail) (USD $)	Mar. 28, 2015	Dec. 27, 2014
In Thousands, unless otherwise specified
Payables and Accruals [Abstract]
Interest due to Summit Materials	$2,170	$3,804
Postretirement benefits other than pensions, current portion	1,041	1,041
Bonus liability	379	903
Payroll, insurance and benefits	745	911
Costs to remove barge from waterway	380	380
Professional fees	188	70
Current portion of capital lease obligations	219	215
Other	2,033	3,602
Total	$7,155	$10,926

LongTerm_Debt_Additional_Infor

Long-Term Debt - Additional Information (Detail) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 28, 2015	Mar. 29, 2014	Dec. 27, 2014
Long Term Debt Maturities Repayments Of Principal [Line Items]
Debt due to Summit Materials	$154.30		$154.60
Interest costs on debt	2.7	2.8
Senior Notes [Member]
Long Term Debt Maturities Repayments Of Principal [Line Items]
Debt due to Summit Materials	60.3		60.3
Debt instrument, face amount	625		625
Maturity date	31-Jan-20
Senior Secured Credit Facilities [Member]
Long Term Debt Maturities Repayments Of Principal [Line Items]
Debt due to Summit Materials	94		94.3
Maturity date	30-Jan-19
Maximum borrowing capacity on credit facility	422
Senior Secured Credit Facility, Revolver [Member]
Long Term Debt Maturities Repayments Of Principal [Line Items]
Debt instrument, face amount	235
Maturity date of debt instrument	11-Mar-20
Interest rate on borrowings	3.70%
Other Borrowing [Member]
Long Term Debt Maturities Repayments Of Principal [Line Items]
Debt instrument, face amount	$414.60		$415.70

Commitments_and_Contingencies_

Commitments and Contingencies - Additional Information (Detail) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 28, 2015	Dec. 27, 2014
Maximum [Member]
Commitment And Contingencies [Line Items]
Purchase commitment period	1 year
Sunken Barge [Member]
Commitment And Contingencies [Line Items]
Accrued costs to remove barge	0.4	$0.40

Related_Party_Transactions_Add

Related Party Transactions - Additional Information (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 28, 2015	Mar. 29, 2014	Mar. 11, 2015	Dec. 27, 2014
Related Party Transaction [Line Items]
Sales to related parties	$3,380	$2,152
Accounts receivables due from related parties				1,470
Non-controlling [Member]
Related Party Transaction [Line Items]
Sales to related parties		1,700	1,400
Accounts receivables due from related parties	600			1,200
Summit Materials [Member]
Related Party Transaction [Line Items]
Sales to related parties	$2,000	$500

Subsequent_Events_Additional_I

Subsequent Events - Additional Information (Detail) (Davenport Acquisition [Member], USD $)	Mar. 28, 2015
In Millions, unless otherwise specified
Davenport Acquisition [Member]
Subsequent Event [Line Items]
Aggregate cash consideration to be paid	$450