Con-Agg of MO, L.L.C. S-4 30 Sep 16 Registration of securities issued in business combination transactions Financial data

Document and Entity Information

Document and Entity Information	6 Months Ended
	Jul. 02, 2016
Document Information [Line Items]
Document Type	S4
Amendment Flag	false
Document Period End Date	Jul. 2, 2016
Entity Registrant Name	SUMMIT MATERIALS, LLC
Entity Central Index Key	1,571,371
Entity Filer Category	Non-accelerated Filer

Consolidated Balance Sheets

Consolidated Balance Sheets - Summit Materials, LLC [Member] - USD ($) $ in Thousands	Jul. 02, 2016	Jan. 02, 2016	Jun. 27, 2015	Dec. 27, 2014	Dec. 28, 2013
Current assets:
Cash and cash equivalents	$ 8,151	$ 185,388	$ 12,570	$ 13,215
Accounts receivable, net	213,048	145,544		141,302
Costs and estimated earnings in excess of billings	29,026	5,690		10,174
Inventories	174,739	130,082		111,553
Other current assets	8,040	4,807		16,005
Total current assets	433,004	471,511		292,249
Property, plant and equipment, net	1,439,194	1,269,006		950,601
Goodwill	757,658	596,397		419,270	$ 127,038
Intangible assets, net	25,582	15,005		17,647
Other assets	46,040	43,243		32,886
Total assets	2,701,478	2,395,162		1,712,653	$ 1,234,414
Current liabilities:
Current portion of debt	6,500	6,500		5,275
Current portion of acquisition-related liabilities	15,231	18,084		18,402
Accounts payable	103,940	81,397		78,854
Accrued expenses	106,943	92,942		101,496
Billings in excess of costs and estimated earnings	9,695	13,081		8,958
Total current liabilities	256,309	212,004		212,985
Long-term debt	1,532,462	1,273,652		1,043,685
Acquisition-related liabilities	25,539	31,028		42,736
Other noncurrent liabilities	116,478	100,186		92,524
Total liabilities	1,915,059	1,616,870		1,391,930
Commitments and contingencies
Redeemable noncontrolling interest				33,740
Member's interest	785,092	1,050,882		518,647
Stockholders' Equity/Partners' Interest:
Accumulated earnings	(267,619)	(245,486)		(217,416)
Accumulated other comprehensive loss	(26,481)	(28,466)		(15,546)
Member's interest	1,079,192	776,930		285,685
Noncontrolling interest	1,327	1,362		1,298
Total member's interest	786,419	778,292		286,983
Total liabilities and member's interest	2,701,478	2,395,162		1,712,653
Noncontrolling interest in consolidated subsidiaries	$ 1,327	$ 1,362		$ 1,298

Consolidated Statements of Oper

Consolidated Statements of Operations - Summit Materials, LLC [Member] - USD ($) $ in Thousands	3 Months Ended								6 Months Ended		12 Months Ended
	Jan. 02, 2016	Sep. 26, 2015	Jun. 27, 2015	Mar. 28, 2015	Dec. 27, 2014	Sep. 27, 2014	Jun. 28, 2014	Mar. 29, 2014	Jul. 02, 2016	Jun. 27, 2015	Jan. 02, 2016	Dec. 27, 2014	Dec. 28, 2013
Revenue:
Product									$ 521,443	$ 410,190	$ 1,043,843	$ 806,280	$ 573,684
Service									99,232	93,958	246,123	264,325	250,680
Net revenue	$ 359,532	$ 426,286	$ 329,009	$ 175,139	$ 294,040	$ 348,136	$ 292,410	$ 136,019	620,675	504,148	1,289,966	1,070,605	824,364
Delivery and subcontract revenue									52,978	54,782	142,331	133,626	91,837
Total revenue									673,653	558,930	1,432,297	1,204,231	916,201
Cost of revenue (excluding items shown separately below):
Product									334,585	283,423	676,457	566,986	410,286
Service									74,525	69,234	171,857	186,548	174,929
Net cost of revenue									409,110	352,657	848,314	753,534	585,215
Delivery and subcontract cost									52,978	54,782	142,331	133,626	91,837
Total cost of revenue									462,088	407,439	990,645	887,160	677,052
General and administrative expenses									121,014	106,945	177,769	150,732	142,000
Goodwill impairment											0		68,202
Depreciation, depletion, amortization and accretion									69,768	53,512	119,723	87,826	72,934
Transaction costs									3,606	7,740	9,519	8,554	3,990
Operating income (loss)	67,990	83,357	42,300	(59,006)	23,307	47,749	33,922	(35,019)	17,177	(16,706)	134,641	69,959	(47,977)
Other income, net									217	493	(2,425)	(3,447)	(1,737)
Loss on debt financings										31,672	71,631		3,115
Interest expense									46,649	41,213	83,757	86,742	56,443
Income (loss) from operations before taxes									(29,689)	(90,084)	(18,322)	(13,336)	(105,798)
Income tax benefit									(9,205)	(9,813)	(18,263)	(6,983)	(2,647)
Income (loss) from continuing operations	46,106	34,106	(434)	(79,837)	4,753	28,110	13,832	(53,048)	(20,484)	(80,271)	(59)	(6,353)	(103,151)
(Income) loss from discontinued operations										(758)	(2,415)	(71)	528
Net income (loss)	$ 47,706	$ 34,163	$ 324	$ (79,837)	$ 4,468	$ 28,117	$ 14,201	$ (53,068)	(20,484)	(79,513)	2,356	(6,282)	(103,679)
Net income (loss) attributable to noncontrolling interest									$ (35)	$ (1,969)	(1,826)	2,495	3,112
Net income (loss)											$ 4,182	$ (8,777)	$ (106,791)

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - Summit Materials, LLC [Member] $ in Thousands	12 Months Ended
	Dec. 27, 2014USD ($)
Net income (loss)	$ (6,282)
Other comprehensive (loss) income:
Postretirement curtailment adjustment	(1,346)
Postretirement liability adjustment	(3,919)
Foreign currency translation adjustment	(5,816)
Other comprehensive (loss) income	(11,081)
Comprehensive income (loss)	(17,363)
Less comprehensive (loss) income attributable to the noncontrolling interest	915
Comprehensive income (loss)	$ (18,278)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - Summit Materials, LLC [Member] - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jan. 02, 2016	Dec. 27, 2014	Dec. 28, 2013
Cash flow from operating activities:
Net income (loss)	$ (20,484)	$ (79,513)	$ 2,356	$ (6,282)	$ (103,679)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation, depletion, amortization and accretion	75,707	56,840	124,147	95,463	79,183
Share-based compensation expense	29,817	17,020	19,899	2,235	2,315
Deferred income tax benefit	(10,023)	23	(19,838)	(5,927)	(4,408)
Net (gain) loss on asset disposals	(3,717)	(3,487)	(23,087)	6,500	12,419
Goodwill impairment			0		68,202
Net (gain) loss on debt financings		(6,926)	(9,877)		2,989
Other	129	1,185	(1,629)	(957)	(1,098)
Decrease (increase) in operating assets, net of acquisitions:
Accounts receivable, net	(55,489)	(21,535)	3,852	(10,366)	9,884
Inventories	(27,948)	(16,555)	4,275	(3,735)	499
Costs and estimated earnings in excess of billings	(24,542)	(14,505)	6,604	1,359	196
Other current assets	(2,646)	(2,779)	11,438	(3,997)	(453)
Other assets	(367)	53	(1,369)	4,767	(1,708)
Decrease (increase) in operating assets, net of acquisitions:
Accounts payable	9,682	3,105	(4,241)	(6,455)	4,067
Accrued expenses	10,326	(11,161)	(14,354)	13,311	(742)
Billings in excess of costs and estimated earnings	(3,523)	(875)	1,313	(305)	1,998
Other liabilities	(3,422)	(1,114)	(1,286)	(6,373)	(3,252)
Net cash used in operating activities	(26,500)	(80,224)	98,203	79,238	66,412
Cash flow from investing activities:
Acquisitions, net of cash acquired	(296,664)	(15,863)	(510,017)	(397,854)	(61,601)
Purchases of property, plant and equipment	(91,669)	(43,379)	(88,950)	(76,162)	(65,999)
Proceeds from the sale of property, plant and equipment	9,442	6,039	13,110	13,366	16,085
Other	1,500	610	1,510	(630)
Net cash used for investing activities	(377,391)	(52,593)	(584,347)	(461,280)	(111,515)
Cash flow from financing activities:
Capital issuance costs	(136)	(9,373)	(12,930)
Capital contributions by member	113	397,975	507,766	27,617
Proceeds from debt issuances	321,000	242,000	1,748,875	762,250	234,681
Debt issuance costs	(5,110)	(5,130)	(14,246)	(9,085)	(3,864)
Payments on debt	(63,676)	(469,628)	(1,505,486)	(389,270)	(188,424)
Payments on acquisition-related liabilities	(23,162)	(11,970)	(18,056)	(10,935)	(9,801)
Distributions from partnership	(2,873)	(11,842)	(46,603)
Other				(88)	(3)
Net cash provided by financing activities	226,156	132,032	659,320	380,489	32,589
Impact of cash on foreign currency	498	140	(1,003)	(149)
Net increase (decrease) in cash	(177,237)	(645)	172,173	(1,702)	(12,514)
Cash and cash equivalents-beginning of period	$ 185,388	$ 13,215	13,215	14,917	27,431
Cash and cash equivalents-end of period			$ 185,388	$ 13,215	$ 14,917

Consolidated Statements of Chan

Consolidated Statements of Changes in Redeemable Noncontrolling Interest and Stockholders' Equity/Member's Interest - Summit Materials, LLC [Member] - USD ($) $ in Thousands	Total	Noncontrolling Interest [Member]	Accumulated Deficit/Earnings [Member]	Accumulated Other Comprehensive Loss (AOCI) [Member]	Members Equity [Member]	Total Stockholders' Equity/Partners' Interest [Member]	Redeemable Noncontrolling Interest [Member]
Beginning Balance at Dec. 29, 2012							$ 22,850
Beginning Balance at Dec. 29, 2012		$ 1,059
Beginning Balance at Dec. 29, 2012		1,059	$ (94,085)	$ (9,130)	$ 484,584	$ 382,428
Accretion/ redemption value adjustment			2,365			2,365	(2,365)
Net income (loss)	$ (103,679)	152	(106,791)			(106,639)	2,960
Other comprehensive income	4,407			3,085		3,085	1,322
Share-based compensation					2,315	2,315
December 2015 purchase of LP Units, Value					3	3
December 2015 purchase of LP Units, Value					(3)	(3)
Ending Balance at Dec. 28, 2013		1,211
Ending Balance at Dec. 28, 2013		1,211	(198,511)	(6,045)	486,896	283,551
Ending Balance at Dec. 28, 2013							24,767
Contributed capital					27,617	27,617
Accretion/ redemption value adjustment			(8,145)			(8,145)	8,145
Net income (loss)	(6,282)	87	(8,777)			(8,690)	2,408
Other comprehensive income	(11,081)			(9,501)		(9,501)	(1,580)
Share-based compensation			(1,983)		4,222	2,239
December 2015 purchase of LP Units, Value					88	88
Ending Balance at Dec. 27, 2014			(217,416)	(15,546)
December 2015 purchase of LP Units, Value					(88)	(88)
Ending Balance at Dec. 27, 2014		1,298
Ending Balance at Dec. 27, 2014	286,983	1,298	(217,416)	(15,546)	518,647	286,983
Ending Balance at Dec. 27, 2014	33,740						33,740
Net income (loss)		(77)
Ending Balance at Mar. 11, 2015		1,221
Beginning Balance at Dec. 27, 2014	33,740						33,740
Beginning Balance at Dec. 27, 2014		1,298
Beginning Balance at Dec. 27, 2014	286,983	1,298	(217,416)	(15,546)	518,647	286,983
Net income (loss)	(79,513)		(77,544)
Other comprehensive income	(5,235)			(5,235)
Ending Balance at Jun. 27, 2015			(327,212)	(20,781)
Beginning Balance at Dec. 27, 2014	33,740						33,740
Beginning Balance at Dec. 27, 2014		1,298
Beginning Balance at Dec. 27, 2014	286,983	1,298	(217,416)	(15,546)	518,647	286,983
Contributed capital					558,939	558,939
Accretion/ redemption value adjustment			(32,252)			(32,252)	(31,850)
Net income (loss)	2,356	141	4,182			4,246	(1,890)
Other comprehensive income	(12,920)			(12,920)		(12,920)
Share-based compensation					19,899	19,899
Ending Balance at Jan. 02, 2016			(245,486)	(28,466)
Distributions					(46,603)	(46,603)
Ending Balance at Jan. 02, 2016		1,362
Ending Balance at Jan. 02, 2016	778,292	$ 1,362	(245,486)	(28,466)	$ 1,050,882	$ 778,292
Ending Balance at Jan. 02, 2016							$ 0
Net income (loss)	(20,484)		(20,449)
Other comprehensive income	1,985			1,985
Share-based compensation			(1,684)
Ending Balance at Jul. 02, 2016			$ (267,619)	$ (26,481)
Ending Balance at Jul. 02, 2016	$ 786,419

Summary of Organization and Sig

Summary of Organization and Significant Accounting Policies	12 Months Ended
	Jan. 02, 2016
Summit Materials, LLC [Member]
Summary of Organization and Significant Accounting Policies	(1) Summary of Organization and Significant Accounting Policies Summit Materials, LLC (“Summit LLC” and, together with its subsidiaries, the “Company”) is a vertically integrated, construction materials company. The Company is engaged in the production and sale of aggregates, cement, ready-mixed concrete, asphalt paving mix and concrete products and owns and operates quarries, sand and gravel pits, two cement plants, cement distribution terminals, ready-mixed concrete plants, asphalt plants and landfill sites. It is also engaged in paving and related services. The Company is organized by geographic region and has three operating segments, which are also its reporting segments: the West; East; and Cement segments. Summit LLC is a wholly owned indirect subsidiary of Summit Materials Holdings L.P. (“Summit Holdings”), whose primary owners are Summit Materials, Inc. (“Summit Inc.”) and certain investment funds affiliated with Blackstone Capital Partners V L.P. and Silverhawk Summit, L.P. (collectively, the “Sponsors”). Summit Inc. was formed as a Delaware corporation on September 23, 2014. Its sole material asset is a controlling equity interest in Summit Holdings. Pursuant to a reorganization into a holding company structure (the “Reorganization”) in connection with Summit Inc.’s March 2015 initial public offering, Summit Inc. became a holding corporation operating and controlling all of the business and affairs of Summit Holdings and its subsidiaries, including Summit LLC. Initial Public Offering 1 2 Follow-On Offering Principles of Consolidation Use of Estimates Business and Credit Concentrations Accounts Receivable The balances billed but not paid by customers, pursuant to retainage provisions included in contracts, are generally due upon completion of the contracts. Revenue and Cost Recognition Revenue from construction contracts are included in service revenue and are recognized under the percentage-of-completion accounting method. The percent complete is measured by the cost incurred to date compared to the estimated total cost of each project. This method is used as management considers expended cost to be the best available measure of progress on these contracts, the majority of which are completed within one year, but may occasionally extend beyond one year. Inherent uncertainties in estimating costs make it at least reasonably possible that the estimates used will change within the near term and over the life of the contracts. Contract costs include all direct material and labor costs and those indirect costs related to contract performance and completion. Provisions for estimated losses on uncompleted contracts are made in the period in which such losses are estimable. General and administrative costs are charged to expense as incurred. Changes in job performance, job conditions and estimated profitability, including those arising from contract penalty provisions and final contract settlements, may result in revisions to costs and income. Such revisions are recognized in the period in which they are determined. An amount equal to contract costs incurred that are attributable to claims is included in revenue when realization is probable and the amount can be reliably estimated. Costs and estimated earnings in excess of billings are composed principally of revenue recognized on contracts (on the percentage-of-completion method) for which billings had not been presented to customers because the amount were not billable under the contract terms at the balance sheet date. In accordance with the contract terms, the unbilled receivables at January 2, 2016 will be billed in 2016. Billings in excess of costs and estimated earnings represent billings in excess of revenue recognized. Revenue from the receipt of waste fuels is classified as service revenue and is based on fees charged for the waste disposal, which are recognized when the waste is accepted. Inventories Property, Plant and Equipment, net Landfill airspace is included in property, plant and equipment at cost and is amortized based on utilization of the asset. Management reassesses the landfill airspace capacity with any changes in value recorded in cost of revenue. Capitalized landfill costs include expenditures for the acquisition of land and related airspace, engineering and permitting costs, cell construction costs and direct site improvement costs. Upon disposal of an asset, the cost and related accumulated depreciation are removed from the Company’s accounts and any gain or loss is included in general and administrative expenses. Depreciation on property, plant and equipment, including assets subject to capital leases, is computed on a straight-line basis or based on the economic usage over the estimated useful life of the asset. The estimated useful lives are generally as follows: Buildings and improvements 7—40 years Plant, machinery and equipment 20—40 years Mobile equipment and barges 15—20 years Office equipment 3—6 years Truck and auto fleet 5—10 years Landfill airspace and improvements 5—60 years Other 2—10 years Depletion of mineral reserves is calculated for proven and probable reserves by the units of production method on a site-by-site basis. Leasehold improvements are amortized on a straight-line basis over the lesser of the asset’s useful life or the remaining lease term. The Company reviews the carrying value of property, plant and equipment for impairment whenever events or circumstances indicate that the carrying value of an asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition. Such indicators may include, among others, deterioration in general economic conditions, adverse changes in the markets in which an entity operates, increases in input costs that have a negative effect on earnings and cash flows or a trend of negative or declining cash flows over multiple periods. Property, plant and equipment is tested for impairment at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets. As a result, the property, plant and equipment impairment test is at a significantly lower level than the level at which goodwill is tested for impairment. In markets where the Company does not produce downstream products (e.g., ready-mixed concrete, asphalt paving mix and paving and related services), the lowest level of largely independent identifiable cash flows is at the individual aggregates operation or a group of aggregates operations collectively serving a local market or the cement operations, as a whole. Conversely, in vertically-integrated markets, the cash flows of the downstream and upstream businesses are not largely independently identifiable and the vertically-integrated operations are considered the lowest level of largely independent identifiable cash flows. Assets are assessed for impairment charges when identified for disposition. Projected losses from disposition are recognized in the period in which they become estimable, which may be in advance of the actual disposition. The net gain (loss) from asset dispositions recognized in general and administrative expenses in fiscal years 2015, 2014 and 2013 was $23.1 million, ($6.5 million) and ($12.4 million), respectively. No material impairment charges have been recognized on assets held for use in 2015, 2014 or 2013. The losses are commonly a result of the cash flows expected from selling the asset being less than the expected cash flows that could be generated from holding the asset for use. Accrued Mining and Landfill Reclamation Significant changes in inflation rates or the amount or timing of future cost estimates typically result in both (1) a current adjustment to the recorded liability (and corresponding adjustment to the asset) and (2) a change in accretion of the liability and depreciation of the asset to be recorded prospectively over the remaining capacity of the unmined quarry or landfill. Intangible Assets January 2, 2016 December 27, 2014 Gross Net Gross Net Carrying Accumulated Carrying Carrying Accumulated Carrying Amount Amortization Amount Amount Amortization Amount Leases $ 10,357 $ (2,531 ) $ 7,826 $ 10,357 $ (2,031 ) $ 8,326 Reserve rights 8,636 (2,078 ) 6,558 9,094 (540 ) 8,554 Trade names 1,000 (558 ) 442 1,020 (470 ) 550 Other 249 (70 ) 179 249 (32 ) 217 Total intangible assets $ 20,242 $ (5,237 ) $ 15,005 $ 20,720 $ (3,073 ) $ 17,647 Amortization expense in 2015, 2014, and 2013 was $2.2 million, $0.9 million, and $0.8 million, respectively. The estimated amortization expense for intangible assets for each of the next five years and thereafter is as follows: 2016 2,167 2017 959 2018 959 2019 959 2020 901 Thereafter 9,060 Total $ 15,005 Goodwill Income Taxes For the Company’s taxable entities, deferred income tax assets and liabilities are computed for differences between the tax basis and financial statement amounts that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the jurisdictions in which they arise and periods in which the differences are expected to affect taxable income. A valuation allowance is recognized for deferred tax assets if it is more likely than not that some portion or all of the net deferred tax assets will not be realized. In making such a determination, all available positive and negative evidence is considered, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If the Company determines it would be able to realize its deferred tax assets for which a valuation allowance had been recorded then an adjustment would be made to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. The Company evaluates the tax positions taken on income tax returns that remain open to examination by the respective tax authorities from prior years and positions expected to be taken on the current year tax returns to identify uncertain tax positions. Unrecognized tax benefits on uncertain tax positions are recorded on the basis of a two-step process in which (1) the Company determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the largest amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with the related tax authority is recognized. Interest and penalties related to unrecognized tax benefits are recorded in income tax expense. Fair Value Measurements— In 2015, the Company entered into interest rate derivatives on $200.0 million of its term loan borrowings to add stability to interest expense and to manage its exposure to interest rate movements. The effective portion of changes in the fair value of derivatives designated and that qualify as cash flow hedges is recorded in accumulated other comprehensive loss and will be subsequently reclassified into earnings in the period that the hedged forecasted transaction affects earnings. The fair value of contingent consideration and derivatives as of January 2, 2016 and December 27, 2014 was: 2015 2014 Current portion of acquisition-related liabilities and derivatives: Contingent consideration $ 4,918 $ 2,375 Cash flow hedge 224 — Acquisition- related liabilities and derivatives: Contingent consideration $ 2,475 $ 5,379 Cash flow hedge 681 — The fair value accounting guidance establishes the following fair value hierarchy that prioritizes the inputs used to measure fair value: Level 1 Unadjusted quoted prices for identical assets or liabilities in active markets. Level 2 Inputs other than Level 1 that are based on observable market data, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets, quoted prices for identical assets or liabilities in inactive markets, inputs that are observable that are not prices and inputs that are derived from or corroborated by observable markets. Level 3 Valuations developed from unobservable data, reflecting the Company’s own assumptions, which market participants would use in pricing the asset or liability. The fair value of contingent consideration was based on unobservable, or Level 3, inputs, including projected probability-weighted cash payments and an 11.0% discount rate, which reflects a market discount rate. Changes in fair value may occur as a result of a change in actual or projected cash payments, the probability weightings applied by the Company to projected payments or a change in the discount rate. Significant increases or decreases in any of these inputs in isolation could result in a lower, or higher, fair value measurement. In 2015 and 2014, we recognized immaterial reductions to contingent consideration. The fair value of the derivatives are based on observable, or Level 2, inputs, including interest rates, bond yields and prices in inactive markets. There was no material adjustments to the fair value of derivatives recognized in 2015. Financial Instruments January 2, 2016 December 27, 2014 Fair Value Carrying Value Fair Value Carrying Value Level 2 Long-term debt (1) $ 1,283,799 $ 1,291,858 $ 1,101,873 $ 1,048,960 Level 3 Current portion of deferred consideration and noncompete obligations (2) 13,166 13,166 16,027 16,027 Long term portion of deferred consideration and noncompete obligations (3) 28,553 28,553 37,357 37,357 (1) $6.5 million and $5.3 million included in current portion of debt as of January 2, 2016 and December 27, 2014, respectively. (2) Included in current portion of acquisition-related liabilities on the balance sheet. (3) Included in acquisition-related liabilities on the balance sheet. The fair value of debt was determined based on observable, or Level 2 inputs, such as interest rates, bond yields and quoted prices in inactive markets. The fair values of the deferred consideration and noncompete obligations were determined based on unobservable, or Level 3, inputs, including the cash payment terms in the purchase agreements and a discount rate reflecting the Company’s credit risk. Securities with a maturity of three months or less are considered cash equivalents and the fair value of these assets approximates their carrying value. New Accounting Standards — Balance Sheet Classification of Deferred Taxes In October 2015, the FASB issued a new accounting standard to simplify the accounting for measurement-period adjustments. ASU 2015-16, Simplifying the Accounting for Measurement-Period Adjustments, In April 2015, the FASB issued a new accounting standard to simplify the presentation of debt issuance costs. ASU 2015-03, Simplifying the Presentation of Debt Issuance Costs In April 2015, the FASB issued a new accounting standard, ASU 2015-04, Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets 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 Reclassifications

Acquisitions

Acquisitions	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC [Member]
Acquisitions	3. The Company has completed numerous acquisitions since its formation in 2009, which were financed through a combination of debt and equity funding. The operations of each acquisition have been included in the Company’s consolidated results of operations since the respective dates of the acquisitions. The Company measures all assets acquired and liabilities assumed at their acquisition-date fair value. West segment · On April 29, 2016, the Company acquired Sierra Ready Mix, LLC (“Sierra”), a vertically integrated aggregates and ready-mixed concrete business with one sand and gravel pit and two ready-mixed concrete plants located in Las Vegas, Nevada. The acquisition was funded with cash on hand. · On December 11, 2015, the Company acquired all of the assets of Pelican Asphalt Company, LLC, an asphalt terminal business in Houston, Texas. The acquisition was funded with cash on hand. · On August 21, 2015, the Company acquired all of the stock of LeGrand Johnson Construction Co., a vertically integrated company based in Utah with five sand and gravel pits, four ready-mixed concrete plants and three asphalt plants and servicing the northern and central Utah, western Wyoming and southern Idaho markets. The acquisition was funded with borrowings under the Company’s revolving credit facility. · On June 1, 2015, the Company acquired all of the stock of Lewis & Lewis, Inc., a vertically integrated business in Wyoming. The acquisition was funded with borrowings under the Company’s revolving credit facility. East segment · On May 20, 2016, the Company acquired seven aggregates quarries in central and northwest Missouri from APAC-Kansas, Inc. and APAC-Missouri, Inc., subsidiaries of Oldcastle Materials, Inc. (“Oldcastle Assets”). · On March 18, 2016, the Company acquired Boxley Materials Company (“Boxley”), a vertically integrated company based in Roanoke, Virginia with six quarries, four ready-mixed concrete plants and four asphalt plants. · On February 5, 2016, the Company acquired American Materials Company (“AMC”), an aggregates company with five sand and gravel pits servicing coastal North and South Carolina. The acquisition was funded with cash on hand. Cement segment • The purchase price allocation, primarily the valuation of property, plant and equipment, for the 2016 acquisitions and the LeGrand and Pelican acquisitions has not yet been finalized due to the recent timing of the acquisitions. The following table summarizes aggregated information regarding the fair values of the assets acquired and liabilities assumed as of the respective acquisition dates: Six months ended Davenport Year Ended July 2, July 17, January 2, 2016 2016 2015 (excluding Davenport) Financial assets $ $ — $ Inventories Property, plant and equipment Intangible assets — — Other assets Financial liabilities Other long-term liabilities Net assets acquired Goodwill Purchase price Acquisition related liabilities — Bettendorf assets — — Net cash paid for acquisitions $ $ $ Changes in the carrying amount of goodwill, by reportable segment, from January 2, 2016 to July 2, 2016 are summarized as follows: West East Cement Total Balance, January 2, 2016 $ $ $ $ Acquisitions(1) Foreign currency translation adjustments — — Balance, July 2, 2016 $ $ $ $ Accumulated impairment losses as of July 2, 2016 and January 2, 2016 $ $ $ — $ (1) The Company’s intangible assets are primarily composed of goodwill, lease agreements and reserve rights. The assets related to lease agreements reflect the submarket royalty rates paid under agreements, primarily, for extracting aggregates. The values were determined as of the respective acquisition dates by a comparison of market-royalty rates. The reserve rights relate to aggregate reserves to which the Company has the rights of ownership, but do not own the reserves. The intangible assets are amortized on a straight-line basis over the lives of the leases. The following table shows intangible assets by type and in total: July 2, 2016 January 2, 2016 Gross Net Gross Net Carrying Accumulated Carrying Carrying Accumulated Carrying Amount Amortization Amount Amount Amortization Amount Leases $ $ $ $ $ $ Reserve rights Trade names Other Total intangible assets $ $ $ $ $ $ Amortization expense totaled $1.0 million in the six months ended July 2, 2016 and June 27, 2015, respectively. The estimated amortization expense for the intangible assets for each of the five years subsequent to July 2, 2016 is as follows: 2016 (six months) $ 2017 2018 2019 2020 2021 Thereafter Total $	(2) Acquisitions The Company has completed numerous acquisitions since its formation in 2009, which were financed through a combination of debt and equity funding. The operations of each acquisition have been included in the Company’s consolidated results of operations since the respective dates of the acquisitions. The Company measures all assets acquired and liabilities assumed at their acquisition-date fair value. West segment • On December 1, 2015, the Company acquired all of the assets of Pelican Asphalt Company, LLC, an asphalt terminal business. The acquisition was funded with cash on hand. • On August 21, 2015, the Company acquired all of the stock of LeGrand Johnson Construction Co., a vertically integrated construction materials company based in Utah and servicing the northern and central Utah, western Wyoming and southern Idaho markets. The acquisition was funded with borrowings under the Company’s revolving credit facility. • On June 1, 2015, the Company acquired all of the stock of Lewis & Lewis, Inc., a vertically integrated, materials-based business in Wyoming. The acquisition was funded with borrowings under the Company’s revolving credit facility. Cement segment • On July 17, 2015, the Company completed the acquisition of the Davenport Assets, a cement plant and a quarry in Davenport, Iowa, and seven cement terminals along the Mississippi River for $450.0 million in cash and a cement distribution terminal in Bettendorf, Iowa, for which a $16.6 million gain on disposition was recognized in general and administrative costs. The cash purchase price was funded through a combination of debt (see Note 8) and $80.0 million with proceeds from the August 2015 equity offering. Combined with the Company’s cement plant in Hannibal, Missouri, the Company has over two million short tons of cement capacity across our two plants and eight cement distribution terminals along the Mississippi River from Minneapolis, Minnesota to New Orleans, Louisiana. The Davenport Assets were immediately integrated into the Company’s existing cement operations such that it is not practicable to report revenue and net income separately for the Davenport Assets. Pro Forma Financial Information (unaudited) Year ended January 2, 2016 December 27, 2014 Revenue $ 1,482,635 $ 1,317,911 Net income (loss) attributable to member of Summit Materials, LLC 44,574 (33,373 ) The purchase price allocation, primarily the valuation of property, plant and equipment, for the Davenport Assets, Lewis & Lewis, LeGrand and Pelican acquisitions has not yet been finalized due to the recent timing of the acquisitions. The following table summarizes aggregated information regarding the fair values of the assets acquired and liabilities assumed as of the respective acquisition dates in 2015: Davenport Year Ended July 17, January 2, 2016 2015 (excluding Davenport) Financial assets $ — $ 12,555 Inventories 21,776 2,036 Property, plant and equipment 275,436 57,817 Intangible assets — — Other assets 6,450 (745 ) Financial liabilities (2,190 ) (13,733 ) Other long-term liabilities (4,086 ) (11,289 ) Net assets acquired 297,386 46,641 Goodwill 170,067 15,710 Purchase price 467,453 62,351 Acquisition related liabilities — (1,044 ) Bettendorf assets (18,743 ) — Net cash paid for acquisitions $ 448,710 $ 61,307

Goodwill

Goodwill	12 Months Ended
	Jan. 02, 2016
Summit Materials, LLC [Member]
Goodwill	(3) Goodwill As of January 2, 2016, the Company had 11 reporting units with goodwill for which the annual goodwill impairment test was completed. To perform the annual impairment test on the first day of the fourth quarter of 2015, four of our reporting units were assessed under a qualitative assessment. As a result of this analysis, it was determined that it is more likely than not that the fair value of the four reporting units were greater than its carrying value. Accordingly, for those reporting units, the two-step quantitative impairment test was not performed. For the remaining reporting units, Step 1 of the impairment test was performed. The Company estimated the fair value of the reporting units using an income approach (i.e., a discounted cash flow technique) and a market approach. These valuation methods used Level 2 and Level 3 assumptions, including, but not limited to, sales prices of similar assets, assumptions related to future profitability, cash flows, and discount rates. These estimates are based upon historical trends, management’s knowledge and experience and overall economic factors, including projections of future earnings potential. Developing discounted future cash flow estimates in applying the income approach required management to evaluate its intermediate to longer-term strategies, including, but not limited to, estimates about revenue growth, acquisition strategies, operating margins, capital requirements, inflation and working capital management. The development of appropriate rates to discount the estimated future cash flows required the selection of risk premiums, which can materially affect the present value of estimated future cash flows. Based on this analysis, it was determined that the reporting units’ fair values were greater than their carrying values and no impairment charges were recognized in 2015. The accumulated impairment charges recognized in prior periods totaled $68.2 million. The following table presents goodwill by reportable segments and in total: West East Cement Total Balance, December 28, 2013 $ 54,249 $ 48,693 $ 24,096 $ 127,038 Acquisitions 246,506 49,396 295,902 Foreign currency translation adjustments (3,670 ) — — (3,670 ) Balance, December 27, 2014 297,085 98,089 24,096 419,270 Acquisitions (1) 15,491 219 170,067 185,777 Foreign currency translation adjustments (8,650 ) — — (8,650 ) Balance, January 2, 2016 $ 303,926 $ 98,308 $ 194,163 $ 596,397 (1) Includes certain adjustments related to 2014 acquisitions

Accounts Receivable, Net

Accounts Receivable, Net	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC [Member]
Accounts Receivable, Net	4. Accounts receivable, net consisted of the following as of July 2, 2016 and January 2, 2016: July 2, January 2, 2016 2016 Trade accounts receivable $ $ Retention receivables Receivables from related parties Accounts receivable Less: Allowance for doubtful accounts Accounts receivable, net $ $ Retention receivables are amounts earned by the Company but held by customers until paving and related service contracts and projects are near completion or fully completed. Amounts are generally billed and collected within one year.	(4) Accounts Receivable, Net Accounts receivable, net consisted of the following as of January 2, 2016 and December 27, 2014: 2015 2014 Trade accounts receivable $ 133,418 $ 131,060 Retention receivables 13,217 12,053 Receivables from related parties 635 333 Accounts receivable 147,270 143,446 Less: Allowance for doubtful accounts (1,726 ) (2,144 ) Accounts receivable, net $ 145,544 $ 141,302 Retention receivables are amounts earned by the Company, but held by customers until projects have been fully completed or near completion. Amounts are expected to be billed and collected within a year.

Inventories

Inventories	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC [Member]
Inventories	5. Inventories consisted of the following as of July 2, 2016 and January 2, 2016: July 2, January 2, 2016 2016 Aggregate stockpiles $ $ Finished goods Work in process Raw materials Total $ $	(5) Inventories Inventories consisted of the following as of January 2, 2016 and December 27, 2014: 2015 2014 Aggregate stockpiles $ 86,236 $ 88,211 Finished goods 14,840 8,826 Work in process 5,141 1,801 Raw materials 23,865 12,715 Total $ 130,082 $ 111,553

Property, Plant and Equipment,

Property, Plant and Equipment, net	12 Months Ended
	Jan. 02, 2016
Summit Materials, LLC [Member]
Property, Plant and Equipment, net	(6) Property, Plant and Equipment, net Property, plant and equipment, net consisted of the following as of January 2, 2016 and December 27, 2014: 2015 2014 Land (mineral bearing) and asset retirement costs $ 142,645 $ 129,957 Land (non-mineral bearing) 151,008 112,932 Buildings and improvements 133,043 86,702 Plants, machinery and equipment 860,085 622,466 Mobile equipment and barges 231,523 182,334 Office equipment 17,708 14,087 Truck and auto fleet 24,539 22,821 Landfill airspace and improvements 48,513 48,513 Construction in progress 26,447 8,445 Other — 1,719 Property, plant and equipment 1,635,511 1,229,976 Less accumulated depreciation, depletion and amortization (366,505 ) (279,375 ) Property, plant and equipment, net $ 1,269,006 $ 950,601 Depreciation, depletion and amortization expense of property, plant and equipment was $111.6 million, $85.8 million and $71.4 million in the years ended January 2, 2016, December 27, 2014 and December 28, 2013, respectively. Property, plant and equipment at January 2, 2016 and December 27, 2014 included $47.0 million and $30.0 million, respectively, of capital leases for certain equipment and a building with accumulated amortization of $7.0 million and $3.6 million, respectively. The equipment leases generally have terms of less than five years and the building lease had an original term of 30 years. Approximately $15.3 million and $17.5 million of the future obligations associated with the capital leases are included in accrued expenses as of January 2, 2016 and December 27, 2014, respectively, and the present value of the remaining capital lease payments, $29.5 million and $13.7 million, respectively, is included in other noncurrent liabilities on the consolidated balance sheets. Future minimum rental commitments under long-term capital leases are $15.4 million, $10.0 million, $10.5 million, $1.7 million, and $2.6 million for the years ended 2016, 2017, 2018, 2019 and 2020, respectively.

Accrued Expenses

Accrued Expenses	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC [Member]
Accrued Expenses	6. Accrued expenses consisted of the following as of July 2, 2016 and January 2, 2016: July 2, January 2, 2016 2016 Interest $ $ Payroll and benefits Capital lease obligations Insurance Non-income taxes Professional fees Other(1) Total $ $ (1)	(7) Accrued Expenses Accrued expenses consisted of the following as of January 2, 2016 and December 27, 2014: 2015 2014 Interest $ 19,591 $ 32,475 Payroll and benefits 24,714 20,326 Capital lease obligations 15,263 17,530 Insurance 9,824 11,402 Non-income taxes 4,618 5,520 Professional fees 2,528 3,299 Other (1) 16,404 10,944 Total $ 92,942 $ 101,496 (1) Consists primarily of subcontractor and working capital settlement accruals.

Debt

Debt	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC [Member]
Debt	7. Debt consisted of the following as of July 2, 2016 and January 2, 2016: July 2, January 2, 2016 2016 Revolving credit facility $ $ — Term Loan, due 2022: $643.5 million and $646.8 million, net of $2.8 million and $3.1 million discount at July 2, 2016 and January 2, 2016, respectively $ $ 8 1 ⁄ 2 % Senior Notes, due 2022 — 6 1 ⁄ 8 % Senior Notes, due 2023: $650 million, net of $1.7 million and $1.8 million discount at July 2, 2016 and January 2, 2016, respectively Total Current portion of long-term debt Long-term debt $ $ The contractual payments of long-term debt, including current maturities, for the five years subsequent to July 2, 2016, are as follows: 2016 (six months) $ 2017 2018 2019 2020 2021 Thereafter Total Less: Original issue net discount Less: Capitalized loan costs Total debt $ Senior Notes — On March 8, 2016, Summit LLC and Summit Materials Finance Corp., an indirect wholly-owned subsidiary of Summit LLC ("Finance Corp." and with Summit LLC, the “Issuers”) issued $250.0 million of 8.500% senior notes due April 15, 2022 (the “2022 Notes”). The 2022 Notes were issued at 100.0% of their par value with proceeds of $246.3 million, net of related fees and expenses. The proceeds from the sale of the 2022 Notes were used to fund the acquisition of Boxley, replenish cash used for the acquisition of AMC and the expenses incurred in connection with these acquisitions. The 2022 Notes were issued under an indenture dated March 8, 2016 (as amended and supplemented, the “2016 Indenture”). The 2016 Indenture contains covenants limiting, among other things, Summit LLC and its restricted subsidiaries’ ability to incur additional indebtedness or issue certain preferred shares, pay dividends, 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 the company’s assets, enter into certain transactions with affiliates, and designate subsidiaries as unrestricted subsidiaries. The 2016 Indenture also contains customary events of default. Interest on the 2022 Notes is payable semi-annually in arrears on April 15 and October 15 of each year commencing on October 15, 2016. In 2015, the Issuers issued $650.0 million of 6.125% senior notes due July 2023 (the “2023 Notes” and collectively with the 2022 Notes, the “Senior Notes”). The net proceeds from the 2023 Notes, with proceeds from the refinancing of the term loan described below, were used to pay the $370.0 million initial purchase price for the Davenport Assets, to redeem $336.8 million in aggregate principal amount of the then outstanding 2020 Notes and pay related fees and expenses. Of the aggregate $650.0 million of 2023 Notes, $350.0 million were issued at par and $300.0 million were issued at 99.375% of par. The 2023 Notes were issued under an indenture dated July 8, 2015, the terms of which are generally consistent with the 2016 Indenture. Interest on the 2023 Notes is payable semi-annually in arrears on January 15 and July 15 of each year commencing on January 15, 2016. In April, August and November 2015, using proceeds from the IPO, the refinancing of the term loan described below and the proceeds from the 2023 Notes, $288.2 million, $183.0 million and $153.8 million, respectively, in aggregate principal amount of the then outstanding 2020 Notes were redeemed at a price equal to par plus an applicable premium and the indenture under which the 2020 Notes were issued was satisfied and discharged. As a result of the redemptions, net charges of $56.5 million were recognized for the year ended January 2, 2016. The fees included $66.6 million for the applicable prepayment premium and $11.9 million for the write-off of deferred financing fees, partially offset by $22.0 million of net benefit from the write-off of the original issuance net premium for the year ended January 2, 2016. As of July 2, 2016 and January 2, 2016, the Company was in compliance with all covenants under the applicable indentures. Senior Secured Credit Facilities — Summit LLC has credit facilities that provide for term loans in an aggregate amount of $650.0 million and revolving credit commitments in an aggregate amount of $235.0 million (the “Senior Secured Credit Facilities”). Under the Senior Secured Credit Facilities, required principal repayments of 0.25% of term debt are due on the last business day of each March, June, September and December. The unpaid principal balance is due in full on the maturity date, which is July 17, 2022. On July 17, 2015, Summit LLC refinanced its term loan under the Senior Secured Credit Facilities (the “Refinancing”). The Refinancing, among other things: (i) reduced the applicable margins used to calculate interest rates for term loans under the Senior Secured Credit Facilities to 3.25% for LIBOR rate loans and 2.25% for base rate loans, subject to a LIBOR floor of 1.00% (and one 25 basis point step down upon Summit LLC achieving a certain first lien net leverage ratio); (ii) increased term loans borrowed under the term loan facility from $422.0 million to an aggregate $650.0 million; and (iii) created additional flexibility under the financial maintenance covenants, which are tested quarterly, by increasing the applicable maximum Consolidated First Lien Net Leverage Ratio (as defined in the credit agreement governing the Senior Secured Credit Facilities, the “Credit Agreement”). On March 11, 2015, Summit LLC entered into Amendment No. 3 to the Credit Agreement, which became effective on March 17, 2015 upon the consummation of the IPO. The amendment: (i) increased the size of the revolving credit facility from $150.0 million to $235.0 million; (ii) extended the maturity date of the revolving credit facility to March 11, 2020; (iii) amended certain covenants; and (iv) permits periodic tax distributions as contemplated in a tax receivable agreement, dated March 11, 2015. As a result of this amendment, $0.8 million of financing fees were recognized in the six months ended June 27, 2015. The revolving credit facility bears interest per annum equal to, at Summit LLC’s option, either (i) a base rate determined by reference to the highest of (a) the federal funds rate plus 0.50%, (b) the prime rate of Bank of America, N.A. and (c) LIBOR plus 1.00%, plus an applicable margin of 2.25% for base rate loans or (ii) a LIBOR rate determined by reference to Reuters prior to the interest period relevant to such borrowing adjusted for certain additional costs plus an applicable margin of 3.25% for LIBOR rate loans. There were $14.0 million of outstanding borrowings under the revolving credit facility as of July 2, 2016, leaving remaining borrowing capacity of $195.4 million, which is net of $25.6 million of outstanding letters of credit. The outstanding letters of credit are renewed annually and support required bonding on construction projects and the Company’s insurance liabilities. Summit LLC’s Consolidated First Lien Net Leverage Ratio, as such term is defined in the Credit Agreement, should be no greater than 4.75:1.0 as of each quarter-end. As of July 2, 2016 and January 2, 2016, Summit LLC was in compliance with all covenants. Summit LLC’s wholly-owned domestic subsidiary companies, subject to certain exclusions and exceptions, are named as subsidiary guarantors of the Senior Notes and the Senior Secured Credit Facilities. In addition, Summit LLC has pledged substantially all of its assets as collateral, subject to certain exclusions and exceptions, for the Senior Secured Credit Facilities. Interest expense related to debt totaled $40.2 million in the six months ended July 2, 2016 and $36.8 million in the six months ended June 27, 2015. The following table presents the activity for the deferred financing fees for the six months ended July 2, 2016 and June 27, 2015: Deferred financing fees Balance—January 2, 2016 $ Loan origination fees Amortization Balance—July 2, 2016 $ Balance—December 27, 2014 $ Loan origination fees Amortization Write off of deferred financing fees Balance—June 27, 2015 $ Other —On January 15, 2015, the Company’s wholly-owned subsidiary in British Columbia, Canada entered into an agreement with HSBC for a (i) $6.0 million Canadian dollar (“CAD”) revolving credit commitment to be used for operating activities that bears interest per annum equal to the bank’s prime rate plus 0.20%, (ii) $0.5 million CAD revolving credit commitment to be used for capital equipment that bears interest per annum at the bank’s prime rate plus 0.90% and (iii) $0.4 million CAD revolving credit commitment to provide guarantees on behalf of that subsidiary. There were no amounts outstanding under this agreement as of July 2, 2016 or January 2, 2016.	(8) Debt Debt consisted of the following as of January 2, 2016 and December 27, 2014: 2015 2014 Term Loan, due 2022: $646.8 million term loan, net of $3.1 million discount at January 2, 2016 and $415.7 million term loan, net of $2.3 million discount at December 27, 2014 643,693 413,369 6 1/8% Senior Notes, due 2023: $650.0 million senior notes, including a $1.8 million discount at January 2, 2016 648,165 10 1/2% Senior Notes, due 2020: $625.0 million senior notes, including a $26.5 million net premium at December 27, 2014 — 651,548 Total 1,291,858 1,064,917 Current portion of long-term debt 6,500 5,275 Long-term debt $ 1,285,358 $ 1,059,642 The contractual payments of long-term debt, including current maturities, for the five years subsequent to January 2, 2016, are as follows: 2016 $ 6,500 2017 6,500 2018 4,875 2019 6,500 2020 8,125 Thereafter 1,264,250 Total 1,296,750 Less: Original issue net discount (4,892 ) Less: Capitalized loan costs (11,706 ) Total debt $ 1,280,152 Senior Notes The Issuers issued $350.0 million in July 2015 and an additional $300.0 million in November 2015 of the 2023 Notes. The net proceeds from the 2023 Notes, with proceeds from the refinancing of the term loan described below, were used to pay the $370.0 million initial purchase price for the Davenport Assets, to redeem $183.0 million plus $153.8 million in aggregate principal amount of the 2020 Notes and pay related fees and expenses. The 2023 Notes were issued at 100% and 99.375% of their par value, respectively. Through December 27, 2014, the Issuers had issued an aggregate $625.0 million of 2020 Notes under an indenture dated January 30, 2012 (as amended and supplemented, the “2012 Indenture”). The 2012 Indenture contained covenants and events of default generally consistent with the 2015 Indenture. On September 8, 2014 and January 17, 2014, the Issuers issued $115.0 million and $260.0 million, respectively, aggregate principal amount of 2020 Notes (the “Additional Notes”), receiving proceeds of $409.3 million, before payment of fees and expenses and including an aggregate $34.3 million premium. The proceeds from the sale of the Additional Notes were used to fund acquisitions, to make payments on the revolving credit facility and for general corporate purposes. The Additional Notes were treated as a single series with the $250.0 million of 2020 Notes issued in January 2012 (the “Existing Notes”) and had substantially the same terms as those of the Existing Notes. The Additional Notes and the Existing Notes were treated as one class under the 2012 Indenture. In April, August and November 2015, using proceeds from the IPO, the refinancing of the term loan described below and the proceeds from the 2023 Notes, $288.2 million, $183.0 million and $153.8 million, respectively, aggregate principal amount of the outstanding 2020 Notes were redeemed at a price equal to par plus an applicable premium and the 2012 Indenture was satisfied and discharged. As a result of the redemptions, net charges of $56.5 million were recognized in the year ended January 2, 2016. The fees included $66.6 million for the applicable prepayment premium and $11.9 million for the write-off of deferred financing fees, partially offset by $22.0 million of net benefit from the write-off the original issuance net premium in the year ended January 2, 2016. As of January 2, 2016 and December 27, 2014, the Company was in compliance with all covenants under the indenture applicable as of each date. Senior Secured Credit Facilities On March 11, 2015, Summit LLC entered into Amendment No. 3 to the Credit Agreement, which became effective on March 17, 2015 upon the consummation of the IPO. The amendment: (i) increased the size of the revolving credit facility from $150.0 million to $235.0 million; (ii) extended the maturity date of the revolving credit facility to March 11, 2020; (iii) amended certain covenants; and (iv) permits periodic tax distributions as contemplated in a tax receivable agreement, dated March 11, 2015. As a result of this amendment, $0.4 million of deferred financing charges were recognized in the year ended January 2, 2016. The revolving credit facility bears interest per annum equal to, at Summit LLC’s option, either (i) a base rate determined by reference to the highest of (a) the federal funds rate plus 0.50%, (b) the prime rate of Bank of America, N.A. and (c) LIBOR plus 1.00%, plus an applicable margin of 2.25% for base rate loans or (ii) a LIBOR rate determined by reference to Reuters prior to the interest period relevant to such borrowing adjusted for certain additional costs plus an applicable margin of 3.25% for LIBOR rate loans. The interest rate in effect at January 2, 2016 was 4.3%. There were no outstanding borrowings under the revolving credit facility as of January 2, 2016, leaving remaining borrowing capacity of $210.6 million, which is net of $24.4 million of outstanding letters of credit. The outstanding letters of credit are renewed annually and support required bonding on construction projects and the Company’s insurance liabilities. Summit LLC’s Consolidated First Lien Net Leverage Ratio, as such term is defined in the Senior Secured Credit Facilities, should be no greater than 4.75:1.0 as of each quarter-end. As of January 2, 2016 and December 27, 2014, Summit LLC was in compliance with all covenants. Summit LLC’s wholly-owned domestic subsidiary companies, subject to certain exclusions and exceptions, are named as subsidiary guarantors of the 2023 Notes and the Senior Secured Credit Facilities. In addition, Summit LLC has pledged substantially all of its assets as collateral, subject to certain exclusions and exceptions, for the Senior Secured Credit Facilities. Interest expense related to debt totaled $73.6 million, $78.6 million and $50.1 million for the years ended January 2, 2016, December 27, 2014 and December 28, 2013, respectively. The following table presents the activity for the deferred financing fees for the year ended January 2, 2016 and December 27, 2014: Deferred financing fees Balance — December 28, 2013 $ 11,485 Loan origination fees 9,713 Amortization (3,983 ) Balance — December 27, 2014 $ 17,215 Loan origination fees 14,246 Amortization (3,390 ) Write off of deferred financing fees (12,179 ) Balance — January 2, 2016 $ 15,892 Other

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC [Member]
Accumulated Other Comprehensive Loss	8. The changes in each component of accumulated other comprehensive loss consisted of the following: Accumulated Foreign currency other Change in translation Cash flow hedge comprehensive retirement plans adjustments adjustments loss Balance — January 2, 2016 $ $ $ $ Foreign currency translation adjustment — — Loss on cash flow hedges — — Balance — July 2, 2016 $ $ $ $ Balance — December 27, 2014 $ $ $ — $ Foreign currency translation adjustment — — Balance — June 27, 2015 $ $ $ — $	(9) Accumulated Other Comprehensive Loss The changes in each component of accumulated other comprehensive loss consisted of the following: Change in Foreign currency Cash flow hedge Accumulated Balance — December 29, 2012 $ (9,130 ) $ — $ — $ (9,130 ) Postretirement liability adjustment 3,085 — 3,085 Balance — December 28, 2013 $ (6,045 ) $ — $ — $ (6,045 ) Postretirement curtailment adjustment (942 ) — — (942 ) Postretirement liability adjustment (2,743 ) — — (2,743 ) Foreign currency translation adjustment — (5,816 ) — (5,816 ) Balance — December 27, 2014 $ (9,730 ) $ (5,816 ) $ — $ (15,546 ) Postretirement liability adjustment 2,123 — — 2,123 Foreign currency translation adjustment — (14,099 ) — (14,099 ) Loss on cash flow hedges — — (944 ) (944 ) Balance — January 2, 2016 $ (7,607 ) $ (19,915 ) $ (944 ) $ (28,466 )

Income Taxes

Income Taxes	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC [Member]
Income Taxes	9. Summit LLC is a limited liability company and passes its tax attributes for federal and state tax purposes to its parent company and is generally not subject to federal or state income tax. However, certain subsidiary entities file federal, state, and Canadian income tax returns due to their status as taxable entities in the respective jurisdiction. The effective income tax rate for the C Corporations differs from the statutory federal rate primarily due to (1) tax depletion expense in excess of the expense recorded under U.S. GAAP, (2) state income taxes and the effect of graduated tax rates and (3) various other items, such as limitations on meals and entertainment and other costs. The effective income tax rate for the Canadian subsidiary is not significantly different from its historical effective tax rate. As of July 2, 2016 and January 2, 2016, the Company has not recognized any liabilities for uncertain tax positions. The Company records interest and penalties as a component of the income tax provision. No material interest or penalties were recognized in income tax expense during the 8six months ended July 2, 2016 and June 27, 2015.	(10) Income Taxes Summit LLC is a limited liability company and passes its tax attributes for federal and state tax purposes to its parent company and is generally not subject to federal or state income tax. However, certain subsidiary entities file federal, state, and Canadian income tax returns due to their status as C corporations or laws within that jurisdiction. The provision for income taxes is primarily composed of federal, state and local income taxes for the subsidiary entities that have C corporation status. As of January 2, 2016 and December 27, 2014, the Company has not recognized any liabilities for uncertain tax positions. The Company records interest and penalties as a component of the income tax provision. No material interest or penalties were recognized in income tax expense during the years ended January 2, 2016 and December 27, 2014. For the years ended January 2, 2016, December 27, 2014 and December 28, 2013, income taxes consisted of the following: 2015 2014 2013 Provision for income taxes: Current $ 1,605 $ (905 ) $ 1,761 Deferred (19,868 ) (6,078 ) (4,408 ) Income tax benefit $ (18,263 ) $ (6,983 ) $ (2,647 ) The effective tax rate on pre-tax income differs from the U.S. statutory rate of 35% due to the following: 2015 2014 2013 Income tax benefit at federal statutory tax rate $ (6,412 ) $ (4,643 ) $ (37,160 ) Less: Income tax (benefit) expense at federal statutory tax rate for LLC entities (9,908 ) (2,272 ) 32,801 State and local income taxes (2,389 ) (224 ) 130 Permanent differences 2,147 (129 ) (411 ) Goodwill impairment — — 1,046 Valuation allowance — 1,693 729 Other (1,701 ) (1,408 ) 218 Income tax benefit $ (18,263 ) $ (6,983 ) $ (2,647 ) The following table summarizes the components of the net deferred income tax liability as January 2, 2016 and December 27, 2014: 2015 2014 Deferred tax (liabilities) assets: Accelerated depreciation $ (35,221 ) $ (40,141 ) Mining reclamation reserve 2,411 2,180 Net operating loss 25,767 7,106 Net intangible assets (880 ) (1,072 ) Inventory purchase accounting adjustments 1,275 1,275 Investment in limited partnership (13,135 ) — Working capital (e.g., accrued compensation, prepaid assets) 387 (10 ) Deferred tax liabilities, net (19,396 ) (30,662 ) Less valuation allowance on loss carryforwards (2,523 ) (2,523 ) Total $ (21,919 ) $ (33,185 ) The net deferred income tax liability as of January 2, 2016, and December 27, 2014, are included in other noncurrent liabilities on the consolidated balance sheets. Valuation Allowance Tax years from 2012 to 2015 remain open and subject to audit by federal, Canadian, and state tax authorities. No income tax expense or benefit was recognized in other comprehensive loss in 2015, 2014 or 2013. Tax Distributions –

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Jan. 02, 2016
Summit Materials, LLC [Member]
Employee Benefit Plans	(11) Employee Benefit Plans Defined Contribution Plan Defined Benefit and Other Postretirement Benefits Plans Continental Cement also sponsors three unfunded healthcare and life insurance benefits plans for certain eligible retired employees. Effective January 1, 2014, the plan covering employees of the Hannibal, Missouri location was amended to eliminate all future retiree health and life coverage for current employees. During 2015, Continental Cement adopted two new unfunded healthcare and life insurance plans to provide benefits prior to Medicare eligibility for certain salaried and hourly employees of the Davenport, Iowa location. The funded status of the pension and other postretirement benefit plans is recognized in the consolidated balance sheets as the difference between the fair value of plan assets and the benefit obligations. For defined benefit pension plans, the benefit obligation is the projected benefit obligation (“PBO”) and for the healthcare and life insurance benefits plans, the benefit obligation is the accumulated postretirement benefit obligation (“APBO”). The PBO represents the actuarial present value of benefits expected to be paid upon retirement based on estimated future compensation levels. However, since the plans’ participants are not subject to future compensation increases, the plans’ PBO equals the APBO. The APBO represents the actuarial present value of postretirement benefits attributed to employee services already rendered. The fair value of plan assets represents the current market value of assets held by an irrevocable trust fund for the sole benefit of participants. The measurement of the benefit obligations are based on the Company’s estimates and actuarial valuations. These valuations reflect the terms of the plan and use participant-specific information, such as compensation, age and years of service, as well as certain assumptions that require significant judgment, including estimates of discount rates, expected return on plan assets, rate of compensation increases, interest-crediting rates and mortality rates. Effective in 2015, the Company uses December 31 as the measurement date for its defined benefit pension and other postretirement benefit plans. Obligations and Funded Status 2015 2014 Pension benefits Healthcare & Life Ins. Pension benefits Healthcare & Life Ins. Change in benefit obligations: Beginning of period $ 28,909 $ 13,356 $ 25,644 $ 14,155 Service cost 159 149 75 106 Interest cost 1,041 447 1,081 493 Actuarial (gain) loss (1,465 ) (1,720 ) 3,798 1,992 Change in plan provision 908 1,896 — (2,553 ) Benefits paid (1,638 ) (670 ) (1,689 ) (837 ) End of period 27,914 13,458 28,909 13,356 Change in fair value of plan assets: Beginning of period $ 18,872 $ — $ 19,074 $ — Actual return on plan assets (63 ) 526 — Employer contributions 1,166 670 961 837 Benefits paid (1,639 ) (670 ) (1,689 ) (837 ) End of period 18,336 — 18,872 — Funded status of plans $ (9,578 ) $ (13,458 ) $ (10,037 ) $ (13,356 ) Current liabilities $ — $ (964 ) $ — $ (1,041 ) Noncurrent liabilities (9,578 ) (12,494 ) (10,037 ) (12,315 ) Liability recognized $ (9,578 ) $ (13,458 ) $ (10,037 ) $ (13,356 ) Amounts recognized in accumulated other comprehensive income: Net actuarial loss $ 9,024 $ 3,949 $ 9,365 $ 5,904 Prior service cost — (2,206 ) — (2,380 ) Total amount recognized $ 9,024 $ 1,743 $ 9,365 $ 3,524 The amount recognized in accumulated other comprehensive income (“AOCI”) is the actuarial loss and prior service cost, which has not yet been recognized in periodic benefit cost, adjusted for amounts allocated to the redeemable noncontrolling interest. At January 2, 2016, the actuarial loss expected to be amortized from AOCI to periodic benefit cost in 2016 is $16 thousand and $1.7 million for the pension and postretirement obligations, respectively. 2015 2014 2013 Pension benefits Healthcare & Life Ins. Pension benefits Healthcare & Life Ins. Pension benefits Healthcare & Life Ins. Amounts recognized in other comprehensive (income) loss: Net actuarial (loss) gain $ (16 ) $ (1,720 ) $ 4,650 $ 1,992 $ (2,838 ) $ (1,048 ) Prior service cost — — — (2,553 ) — — Amortization of prior year service cost — 174 — 174 — 180 Curtailment benefit — — — 1,346 — — Amortization of gain (326 ) (235 ) (117 ) (227 ) (387 ) (314 ) Adjustment to Prior Service Cost due to purchase accounting — — — — — — Total amount recognized $ (342 ) $ (1,781 ) $ 4,533 $ 732 $ (3,225 ) $ (1,182 ) Components of net periodic benefit cost: Service cost $ 159 $ 149 $ 75 $ 106 $ 295 $ 236 Interest cost 1,041 447 1,081 493 963 513 Amortization of loss 326 235 117 227 387 314 Expected return on plan assets (1,385 ) — (1,378 ) — (1,348 ) — Curtailments — — — (1,346 ) — — Special termination benefits — — — — — 39 Amortization of prior service credit — (174 ) — (174 ) — (180 ) Net periodic benefit cost $ 141 $ 657 $ (105 ) $ (694 ) $ 297 $ 922 Assumptions— 2015 2014 Pension benefits Healthcare & Life Ins. Pension benefits Healthcare & Life Ins. Discount rate 3.74% - 3.97% 3.34% - 3.80% 3.50% - 3.65% 3.52% Expected long-term rate of return on plan assets 7.30% N/A 7.30% N/A Weighted-average assumptions used to determine net periodic benefit cost for years ended January 2, 2016, December 27, 2014 and December 28, 2013: 2015 2014 2013 Pension Healthcare Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. benefits & Life Ins. Discount rate 3.50% - 3.98% 3.52% 4.21% - 4.46% 4.33% 3.30% - 3.57% 3.41% Expected long-term rate of return on plan assets 7.30% N/A 7.50% N/A 7.50% N/A The expected long-term return on plan assets is based upon the Plans’ consideration of historical and forward-looking returns and the Company’s estimation of what a portfolio, with the target allocation described below, will earn over a long-term horizon. The discount rate is derived using the Citigroup Pension Discount Curve. Assumed health care cost trend rates are 8% grading to 4.5% and 7% grading to 4.5% as of year-end 2015 and 2014, respectively. Assumed health care cost trend rates have a significant effect on the amounts reported for the Company’s healthcare and life insurance benefits plans. A one percentage-point change in assumed health care cost trend rates would have the following effects as of year-end 2015 and 2014: 2015 2014 Increase Decrease Increase Decrease Total service cost and interest cost components $ 45 $ (36 ) $ 39 $ (34 ) APBO 1,302 (1,121 ) 1,333 (1,136 ) Plan Assets At year-end 2015 and 2014, the Plans’ assets were invested predominantly in fixed-income securities and publicly traded equities, but may invest in other asset classes in the future subject to the parameters of the investment policy. The Plans’ investments in fixed-income assets include U.S. Treasury and U.S. agency securities and corporate bonds. The Plans’ investments in equity assets include U.S. and international securities and equity funds. The Company estimates the fair value of the Plans’ assets using various valuation techniques and, to the extent available, quoted market prices in active markets or observable market inputs. The descriptions and fair value methodologies for the Plans’ assets are as follows: Fixed Income Securities Equity Securities Cash Precious Metals— The fair value of the Plans’ assets by asset class and fair value hierarchy level as of December 31, 2015 and December 27, 2014 are as follows: 2015 Quoted prices in active Total fair markets for identical Observable value assets (Level 1) inputs (Level 2) Fixed income securities: Intermediate - government $ 1,410 $ — $ 1,410 Intermediate - corporate 3,376 — 3,376 Short-term - government 390 — 390 Short-term - corporate 5,571 — 5,571 Equity securities: U.S. Large cap value 1,148 1,148 — U.S. Large cap growth 1,153 1,153 — U.S. Mid cap value 557 557 — U.S. Mid cap growth 569 569 — U.S. Small cap value 554 554 — U.S. Small cap growth 554 554 — International 1,118 1,118 — Cash 1,592 1,592 — Precious metals 345 345 — Total $ 18,337 $ 7,590 $ 10,747 2014 Quoted prices in active Total fair markets for identical Observable value assets (Level 1) inputs (Level 2) Fixed income securities: Intermediate - government $ 1,468 $ — $ 1,468 Intermediate - corporate 3,342 — 3,342 Short-term - government 2,435 — 2,435 Short-term - corporate 3,700 — 3,700 Equity securities: U.S. Large cap value 1,180 1,180 — U.S. Large cap growth 1,173 1,173 — U.S. Mid cap value 590 590 — U.S. Mid cap growth 598 598 — U.S. Small cap value 597 597 — U.S. Small cap growth 611 611 — International 1,098 1,098 — Cash 1,712 1,712 — Precious metals 368 368 — Total $ 18,872 $ 7,927 $ 10,945 Cash Flows The estimated benefit payments for each of the next five years and the five-year period thereafter are as follows: Pension Healthcare and Life benefits Insurance Benefits 2016 1,768 964 2017 1,768 913 2018 1,807 941 2019 1,812 918 2020 1,788 937 2021- 2024 8,680 4,598 Total $ 17,623 $ 9,271

Accrued Mining and Landfill Rec

Accrued Mining and Landfill Reclamation	12 Months Ended
	Jan. 02, 2016
Summit Materials, LLC [Member]
Accrued Mining and Landfill Reclamation	(12) Accrued Mining and Landfill Reclamation The Company has asset retirement obligations arising from regulatory or contractual requirements to perform certain reclamation activities at the time that certain quarries and landfills are closed, which are primarily included in other noncurrent liabilities on the consolidated balance sheets. The current portion of the liabilities, $2.0 million and $1.6 million as of January 2, 2016 and December 27, 2014, respectively, is included in accrued and other liabilities on the consolidated balance sheets. The liabilities were initially measured at fair value and are subsequently adjusted for accretion expense, payments and changes in the amount or timing of the estimated cash flows. The corresponding asset retirement costs are capitalized as part of the carrying amount of the related long-lived asset and depreciated over the asset’s remaining useful life. The following table presents the activity for the asset retirement obligations for the years ended January 2, 2016 and December 27, 2014: 2015 2014 Beginning balance $ 18,310 $ 15,781 Acquired obligations 745 140 Change in cost estimate 907 2,233 Settlement of reclamation obligations (689 ) (1,178 ) Additional liabilities incurred 60 463 Accretion expense 1,402 871 Ending balance $ 20,735 $ 18,310

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC [Member]
Commitments and Contingencies	10. 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 records legal fees as incurred. Litigation and Claims —The Company is obligated under an indemnification agreement entered into with the sellers of Harper Contracting, Inc., Harper Sand and Gravel, Inc., Harper Excavating, Inc., Harper Ready Mix Company, Inc. and Harper Investments, Inc. for the sellers’ ownership interests in a joint venture agreement. The Company has the rights to any benefits under the joint venture as well as the assumption of any obligations, but does not own equity interests in the joint venture. The joint venture has incurred significant losses on a highway project in Utah, which have resulted in requests for funding from the joint venture partners and ultimately from the Company. Through July 2, 2016, the Company has funded $8.8 million, $4.0 million in 2012 and $4.8 million in 2011. In 2012 and 2011, the Company recognized losses on the indemnification agreement of $8.0 million and $1.9 million, respectively. As of July 2, 2016 and January 2, 2016, an accrual of $4.3 million was recorded in other noncurrent liabilities as management’s best estimate of future funding obligations. Environmental Remediation and Site Restoration —The Company’s operations are subject to and affected by federal, state, provincial 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 or noncompliance will not have a material adverse effect on the Company’s consolidated financial condition, results of operations or liquidity. The Company has site restoration obligations arising from regulatory and contractual requirements to perform reclamation activities at the time certain quarries and landfills are closed. As of July 2, 2016 and January 2, 2016, $17.6 million and $18.7 million, respectively, were included in other noncurrent liabilities on the consolidated balance sheets and $4.3 million and $2.0 million, respectively, were included in accrued expenses for future reclamation costs. The total undiscounted anticipated costs for site reclamation as of July 2, 2016 and January 2, 2016 were $64.2 million and $56.7 million, respectively. Other —The Company is obligated under various firm purchase commitments for certain raw materials and services that are in the ordinary course of business. 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 condition, results of operations, and cash flows of the Company. The terms of the purchase commitments generally approximate one year.	(13) Commitments and Contingencies Litigation and Claims The Company is obligated under an indemnification agreement entered into with the sellers of Harper Contracting, Inc., Harper Sand and Gravel, Inc., Harper Excavating, Inc., Harper Ready Mix Company, Inc. and Harper Investments, Inc. (collectively, “Harper”) for the sellers’ ownership interests in a joint venture agreement. The Company has the rights to any benefits under the joint venture as well as the assumption of any obligations, but does not own equity interests in the joint venture. The joint venture has incurred significant losses on a highway project in Utah, which have resulted in requests for funding from the joint venture partners and ultimately from the Company. Through year-end 2015, the Company has funded $8.8 million, $4.0 million in 2012 and $4.8 million in 2011. In 2012 and 2011, the Company recognized losses on the indemnification agreement of $8.0 million and $1.9 million, respectively. As of year-end 2015 and 2014, an accrual of $4.3 million was recorded in other noncurrent liabilities as management’s best estimate of future funding obligations. Environmental Remediation Other The Company is obligated under various firm purchase commitments for certain raw materials and services that are in the ordinary course of business. 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 condition, results of operations, and cash flows of the Company. The terms of the purchase commitments generally approximate one year.

Related Party Transactions

Related Party Transactions	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC [Member]
Related Party Transactions	13. Under the terms of a transaction and management fee agreement between Summit Holdings and Blackstone Management Partners L.L.C. (“BMP”), whose affiliates include controlling stockholders of the Company, BMP provided monitoring, advisory and consulting services to the Company through March 17, 2015. Under the terms of the agreement, BMP was permitted to assign, and had assigned, a portion of the fees to which it was entitled to Silverhawk Summit, L.P. and to certain other equity investors. The management fee was calculated based on the greater of $300,000 or 2.0% of the Company’s annual consolidated profit, as defined in the agreement, and is included in general and administrative expenses. The Company incurred management fees totaling $1.0 million during the period between December 28, 2014 and March 17, 2015. In connection with the IPO, the transaction and management fee agreement with BMP was terminated on March 17, 2015 for a final payment of $13.8 million; $13.4 million was paid to affiliates of BMP and the remaining $0.4 million was paid to affiliates of Silverhawk Summit, L.P. and to certain other equity investors. In addition to the transaction and management fees paid to BMP, the Company reimbursed BMP for direct expenses incurred, which were not material in the six months ended July 2, 2016 and June 27, 2015. Blackstone Advisory Partners L.P., an affiliate of BMP, served as an initial purchaser of $18.8 million of the 2022 Notes issued in March 2016 and $22.5 million and $26.3 million of the 2023 Notes issued in November 2015 and July 2015, respectively, and received compensation in connection therewith. In addition, Blackstone Advisory Partners L.P. served as an underwriter of 1,681,875 shares of Class A common stock issued in connection with the August 2015 follow-on offering and received compensation in connection therewith. On July 17, 2015, the Company purchased the Davenport Assets from Lafarge North America Inc. for a purchase price of $450.0 million in cash and a cement distribution terminal in Bettendorf, Iowa. At closing, $370.0 million of the purchase price was paid, and the remaining $80.0 million was paid on August 13, 2015. Summit Holdings entered into a commitment letter dated April 16, 2015, with Blackstone Capital Partners V L.P. (“BCP”) for equity financing up to $90.0 million in the form of a preferred equity interest (the “Equity Commitment Financing”), which would have been used to pay the $80.0 million deferred purchase price if other financing was not secured by December 31, 2015. For the Equity Commitment Financing, the Company paid a $1.8 million commitment fee to BCP for the year ended January 2, 2016.	(14) Related Party Transactions Under the terms of a transaction and management fee agreement between Summit Holdings and Blackstone Management Partners L.L.C. (“BMP”), whose affiliates include controlling stockholders of the Company, BMP provided monitoring, advisory and consulting services to the Company through March 17, 2015. Under the terms of the agreement, BMP was permitted to assign, and had assigned, a portion of the fees to which it was entitled to Silverhawk Summit, L.P. and to certain other equity investors. The management fee was calculated based on the greater of $300,000 or 2.0% of the Company’s annual consolidated profit, as defined in the agreement, and is included in general and administrative expenses. The Company incurred management fees totaling $1.0 million during the period between December 28, 2014 and March 17, 2015 and $4.4 million and $2.6 million in the years ended December 27, 2014 and December 28, 2013, respectively. During these periods, the Company paid immaterial amounts to Silverhawk Summit, L.P. and to other equity investors. Also under the terms of the transaction and management fee agreement, BMP undertook financial and structural analysis, due diligence investigations, corporate strategy and other advisory services and negotiation assistance related to acquisitions for which the Company paid BMP transaction fees equal to 1.0% of the aggregate enterprise value of any acquired entity or, if such transaction was structured as an asset purchase or sale, 1.0% of the consideration paid for or received in respect of the assets acquired or disposed. The Company paid BMP $3.9 million during the year ended December 27, 2014 and immaterial amounts in 2013. During these periods, the Company paid immaterial amounts to Silverhawk Summit, L.P. and to other equity investors. The acquisition-related fees paid pursuant to this agreement are included in transaction costs. In connection with the IPO, the transaction and management fee agreement with BMP was terminated on March 17, 2015 for a final payment of $13.8 million; $13.4 million was paid to affiliates of BMP and the remaining $0.4 million was paid to affiliates of Silverhawk Summit, L.P. and to certain other equity investors. In addition to the transaction and management fees paid to BMP, the Company reimburses BMP for direct expenses incurred, which were not material in the years ended January 2, 2016, December 27, 2014 and December 28, 2013. Blackstone Advisory Partners L.P., an affiliate of BMP, served as an initial purchaser of $22.5 million and $26.3 million of the 2023 Notes issued in November 2015 and July 2015, respectively and $5.75 million and $13.0 million principal amount of the 2020 Notes issued in September 2014 and January 2014, respectively, and received compensation in connection therewith. In addition, Blackstone Advisory Partners L.P. served as an underwriter of 1,681,875 shares of Class A common stock issued in connection with the August 2015 follow-on offering and received compensation in connection therewith. On July 17, 2015, the Company purchased the Davenport Assets from Lafarge North America Inc. for a purchase price of $450.0 million in cash and a cement distribution terminal in Bettendorf, Iowa. At closing, $370.0 million of the purchase price was paid, and the remaining $80.0 million was paid on August 13, 2015. Summit Holdings entered into a commitment letter dated April 16, 2015, with Blackstone Capital Partners V L.P. (“BCP”) for equity financing up to $90.0 million in the form of a preferred equity interest (the “Equity Commitment Financing”), which would have been used to pay the $80.0 million deferred purchase price if other financing was not attained by December 31, 2015. For the Equity Commitment Financing, the Company paid a $1.8 million commitment fee to BCP for the year ended January 2, 2016. Cement sales to companies owned by certain noncontrolling members of Continental Cement were approximately $1.4 million, $14.3 million, and $12.7 million for the period between December 28, 2014 and March 17, 2015 and the years ended December 27, 2014 and December 28, 2013, respectively, and accounts receivable due from these parties were approximately $1.2 million as of December 27, 2014. In the year ended December 27, 2014, the Company sold certain assets associated with the production of concrete blocks, including inventory and equipment, to a related party for $2.3 million.

Acquisition-Related Liabilities

Acquisition-Related Liabilities	12 Months Ended
	Jan. 02, 2016
Summit Materials, LLC [Member]
Acquisition-Related Liabilities	(15) Acquisition-Related Liabilities A number of acquisition-related liabilities have been recorded subject to terms in the relevant purchase agreements, including deferred consideration and noncompete payments. Noncompete payments have been accrued where certain former owners of newly acquired companies have entered into standard noncompete arrangements. Subject to terms and conditions stated in these noncompete agreements, payments are generally made over a five-year period. Deferred consideration is purchase price consideration paid in the future as agreed to in the purchase agreement and is not contingent on future events. Deferred consideration is scheduled to be paid in years ranging from 5 to 20 years in either monthly, quarterly or annual installments. The remaining payments due under these noncompete and deferred consideration agreements are as follows: 2016 13,240 2017 10,200 2018 9,660 2019 5,195 2020 4,728 Thereafter 11,541 Total scheduled payments 54,564 Present value adjustments (12,845 ) Total noncompete obligations and deferred consideration $ 41,719 Accretion on the deferred consideration and noncompete obligations is recorded in interest expense.

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC [Member]
Supplemental Cash Flow Information	11. Supplemental cash flow information is as follows: Six months ended July 2, June 27, 2016 2015 Cash payments: Interest $ $ Income taxes Non cash financing activities: Purchase of noncontrolling interest in Continental Cement $ — $	(16) Supplemental Cash Flow Information Supplemental cash flow information for the years ended January 2, 2016, December 27, 2014 and December 28, 2013 was as follows: 2015 2014 2013 Cash payments: Interest $ 89,102 $ 64,097 $ 52,001 Income taxes 1,685 1,361 4,567 Non cash financing activities: Purchase of noncontrolling interest in Continental Cement $ (64,102 ) $ — $ —

Leasing Arrangements

Leasing Arrangements	12 Months Ended
	Jan. 02, 2016
Summit Materials, LLC [Member]
Leasing Arrangements	(17) Leasing Arrangements Rent expense, which primarily relate to land, plant and equipment, during the years ended January 2, 2016, December 27, 2014 and December 28, 2013 was $12.1 million, $5.5 million and $4.0 million, respectively. The Company has lease agreements associated with quarry facilities under which royalty payments are made. The payments are generally based on tons sold in a particular period; however, certain agreements have minimum annual payments. Royalty expense recorded in cost of revenue during the years ended January 2, 2016, December 27, 2014 and December 28, 2013 was $12.6 million, $9.0 million and $4.5 million, respectively. Minimum contractual commitments for the subsequent five years under long-term operating leases and under royalty agreements are as follows: Operating Royalty 2016 $ 6,280 $ 3,963 2017 5,050 4,828 2018 3,609 4,438 2019 2,915 4,085 2020 2,031 3,871

Redeemable Noncontrolling Inter

Redeemable Noncontrolling Interest	12 Months Ended
	Jan. 02, 2016
Summit Materials, LLC [Member]
Redeemable Noncontrolling Interest	(18) Redeemable Noncontrolling Interest On March 17, 2015, upon the consummation of the IPO and the transactions contemplated by a contribution and purchase agreement entered into with the holders of all of the outstanding Class B Units of Continental Cement, Continental Cement became a wholly-owned indirect subsidiary of the Company. The noncontrolling interests of Continental Cement were acquired for aggregate consideration of $64.1 million, consisting of $35.0 million of cash, 1,029,183 shares of Summit Inc.’s 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. Prior to the March 17, 2015 purchase of the noncontrolling interest, the Company owned 100 Class A Units of Continental Cement, which represented an approximately 70% economic interest and had a preference in liquidation to the Class B Units. Continental Cement issued 100,000,000 Class B Units in May 2010, which remained outstanding until March 17, 2015 and represented an approximately 30% economic interest.

Employee Long Term Incentive Pl

Employee Long Term Incentive Plan	12 Months Ended
	Jan. 02, 2016
Summit Materials, LLC [Member]
Employee Long Term Incentive Plan	(19) Employee Long Term Incentive Plan In connection with the IPO in March 2015, the limited partnership agreement of Summit Holdings was amended and restated to, among other things, modify its capital structure by creating the LP Units. Immediately following the Reclassification, 69,007,297 LP Units were outstanding, which were reclassified from the previously issued Class A-1, Class B-1, Class C, Class D-1 and Class D-2 units. The Class A-1, Class B-1 and Class C units were fully vested as of the Reclassification date. A portion, but not all, of the Class D-1 and D-2 units were vested. As of their respective grant date, approximately half of the Class D-1 units were subject to a vesting period of five years (“time-vesting interests”), 20% on the first anniversary of the grant date and the remaining 80% vested monthly over a period of four years following the first anniversary date. Approximately half of the D-1 units and all of the D-2 units vested upon Summit Holdings’ investors achieving certain investment returns (“performance-vesting interests”). The fair value of the time-vesting Class D units granted in 2014 and 2013 totaled $0.6 million and $1.6 million, respectively. The weighted-average grant-date fair value in 2014 and 2013 was $1,368, and $2,786, respectively. As of the Reclassification date, there were 2,098,421 LP Units issued consistent with the original terms of the time-vesting interests, of which 575,256 were not fully vested, and 2,425,361 LP Units issued consistent with the original terms of the performance-vesting interests. In addition, in substitution for part of the economic benefit of the Class C and Class D interests that was not reflected in the conversion of such interests to LP Units, warrants were issued to holders of Class C interests to purchase an aggregate of 160,333 shares of Class A common stock, and options were issued to holders of Class D interests to purchase an aggregate of 4,358,842 shares of Class A common stock (“leverage restoration options”). The exercise price of the warrants and leverage restoration options is the IPO price of $18.00 per share. In conjunction with the Reclassification of the equity-based awards, the Company recognized a $14.5 million modification charge in general and administrative costs. The leverage restoration options were granted under the Summit Materials, Inc. 2015 Omnibus Incentive Plan (the “Omnibus Incentive Plan”) and vest over four years at a rate of 25% of the award on each of the first four anniversaries, subject to the employee’s continued employment through the applicable vesting date, beginning on the Reclassification date. The leverage restoration options that correlate to performance-vesting interests vest only when both the relevant return multiple is achieved and the four year time-vesting condition is satisfied. In conjunction with the IPO, the Company also granted 240,000 options to purchase shares of Class A common stock under the Omnibus Incentive Plan to certain employees some of whom had not previously been granted equity-based interests. These stock options have an exercise price of $18.00 per share and vest over four years at a rate of 25% of the award on each of the first four anniversaries, subject to the employee’s continued employment through the applicable vesting date, beginning on the Reclassification date. In addition, 10,000 restricted stock units were granted in 2015, which vest over four years at a rate of 25% of the award on each of the first four anniversaries, subject to the employee’s continued employment through the applicable vesting date. The fair value of restricted stock units is determined based on the closing stock price of Summit Inc.’s Class A common shares on the date of grant. The outstanding warrants, restricted stock units and options granted have a ten year contractual term at which point any unexercised awards are cancelled. As of January 2, 2016, 4,550,061 awards have been granted under the Omnibus Incentive Plan of the 13,500,000 shares of Class A common stock authorized for issuance. The following table summarizes information for the equity awards granted in 2015: LP Units Warrants Number of Weighted Number of Weighted Beginning balance - December 27, 2014 — $ — — $ — LP Unit Reclassification(1) 1,523,165 18.00 — — Granted — — 160,333 18.00 Vested 253,829 18.00 — — Forfeited (22,644 ) 18.00 — — Balance - January 2, 2016 1,754,350 $ 18.00 160,333 $ 18.00 LP Units exercisable 1,754,350 20.04 (1) In conjunction with the reclassification, the Class D interests were converted to LP Units. This amount reflects the reclassification of the vested Class D interests. Options Restricted Stock Units Number of Weighted Number of Weighted Beginning balance - December 27, 2014 — $ — — $ — Granted 2,300,314 9.00 10,000 23.79 Forfeited (34,730 ) 8.95 — — Balance - January 2, 2016 2,265,584 $ 9.00 10,000 $ 23.79 The fair value of the time-vesting options granted in 2015 was estimated as of the grant date using the Black-Scholes-Merton model, which requires the input of subjective assumptions, including the expected volatility and the expected term. The fair value of the Class D units granted in 2014 and 2013 was estimated as of the grant date using Monte Carlo simulations, which requires the input of subjective assumptions, including the expected volatility and the expected term. The following table presents the weighted average assumptions used to estimate the fair value of grants in 2015, 2014 and 2013: 2015 2014 2013 Class D Units Risk-free interest rate 1.68% - 1.92 % 0.50% - 0.68 % 0.50 % Dividend yield None None None Volatility 50 % 58 % 58 % Expected term 7 - 10 years 3 - 4 years 4 years The risk-free rate is based on the yield at the date of grant of a U.S. Treasury security with a maturity period approximating the expected term. As Summit Holdings has not historically and does not plan to issue regular dividends, a dividend yield of zero was used. The volatility assumption is based on reported data of a peer group of publically traded companies for which historical information was available adjusted for the Company’s capital structure. The expected term is based on expectations about future exercises and represents the period of time that the units granted are expected to be outstanding. Compensation expense for time-vesting interests granted is based on the grant date fair value. The Company recognizes compensation costs on a straight-line basis over the service period, which is generally the vesting period of the award. A forfeiture rate assumption is factored into the compensation cost based on historical forfeitures. Compensation expense for performance-vesting interests would be recognized based on the grant date fair value. However, no compensation expense has been recognized for the performance-vesting interests, as management does not believe it is currently probable that certain investment returns, the performance criteria, will be achieved. Share-based compensation expense, which is recognized in general and administrative expenses, totaled $19.9 million, $2.2 million and $2.3 million in the years ended January 2, 2016, December 27, 2014 and December 28, 2013, respectively. As of January 2, 2016, unrecognized compensation cost totaled $12.3 million. The weighted average remaining contractual term over which the unrecognized compensation cost is to be recognized is 3.1 years as of year-end 2015.

Segment Information

Segment Information	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC [Member]
Segment Information	12. The Company has three operating segments: West; East; and Cement, which are its reporting segments. These segments are consistent with the Company’s management reporting structure. In the fourth quarter of 2015, the Company reorganized the operations and management reporting structure of the Cement and East segment operations, resulting in a change to its reportable business segments. The Company now conducts the cement business separate from the regional segments. As a result, the cement business is a reportable business segment. In addition, we have combined the materials-based businesses centered in Kansas and Missouri with the Kentucky-based operations, creating an expanded East segment and eliminating what was the Central region. These changes did not affect the West segment. Amounts in prior periods have been revised to reflect the current reporting structure. The operating results of each segment are regularly reviewed and evaluated by the Chief Executive Officer, the Company’s Chief Operating Decision Maker (“CODM”). The CODM primarily evaluates the performance of its segments and allocates resources to them based on a segment profit metric that we call Adjusted EBITDA, which is computed as earnings from continuing operations before interest, taxes, depreciation, depletion, amortization, accretion, share-based compensation, and transaction costs, as well as various other non-recurring, non-cash amounts. The West and East segments have several acquired subsidiaries that are engaged in various activities including quarry mining, aggregate production and contracting. The Cement segment is engaged in the production of Portland cement. Assets employed by each segment include assets directly identified with those operations. Corporate assets consist primarily of cash, property, plant and equipment for corporate operations and other assets not directly identifiable with a reportable business segment. The accounting policies applicable to each segment are consistent with those used in the consolidated financial statements. The following tables display selected financial data for the Company’s reportable business segments for the six months ended July 2, 2016 and June 27, 2015: Six months ended July 2, June 27, 2016 2015 Revenue*: West $ $ East Cement Total revenue $ $ * Six months ended July 2, June 27, 2016 2015 Adjusted EBITDA: West $ $ East Cement Corporate and other Total Adjusted EBITDA Interest expense Depreciation, depletion and amortization Accretion IPO/ Legacy equity modification costs Loss on debt financings — Acquisition transaction expenses Management fees and expenses — Non-cash compensation Other Loss from continuing operations before taxes $ $ Six months ended July 2, June 27, 2016 2015 Cash paid for capital expenditures: West $ $ East Cement Total reportable segments Corporate and other Total capital expenditures $ $ Six months ended July 2, June 27, 2016 2015 Depreciation, depletion, amortization and accretion: West $ $ East Cement Total reportable segments Corporate and other Total depreciation, depletion, amortization and accretion $ $ July 2, January 2, 2016 2016 Total assets: West $ $ East Cement Total reportable segments Corporate and other Total $ $ Six months ended July 2, June 27, 2016 2015 Revenue by product*: Aggregates $ $ Cement Ready-mixed concrete Asphalt Paving and related services Other Total revenue $ $ *	(20) Segment Information The Company has three operating segments: the West; East; and Cement segments, which are its reportable segments. These segments are consistent with the Company’s management reporting structure. In the fourth quarter of 2015, we reorganized the operations and management reporting structure of our cement business and East segment operations, resulting in a change to our reportable business segments. We now conduct our cement business separate from our regional segments. As a result, the cement business is a reportable business segment. In addition, we have combined the materials-based businesses centered in Kansas and Missouri with the Kentucky-based operations, creating an expanded East segment and eliminating what was the Central region. These changes did not affect the West segment. Amounts in prior periods have been revised to reflect the current reporting structure. The operating results of each segment are regularly reviewed and evaluated by the Chief Executive Officer, the Company’s Chief Operating Decision Maker (“CODM”). The CODM primarily evaluates the performance of its segments and allocates resources to them based on a segment profit metric that we call Adjusted EBITDA, which is computed as earnings from continuing operations before interest, taxes, depreciation, depletion, amortization, accretion, goodwill impairment, management fees, as well as various other non-recurring, non-cash amounts. The West and East segments have several acquired subsidiaries that are engaged in various activities including quarry mining, aggregate production and contracting. The Cement segment is engaged in the production of Portland cement. Assets employed by segment include assets directly identified with those operations. Corporate assets consist primarily of cash, property, plant and equipment for corporate operations and other assets not directly identifiable with a reportable business segment. The accounting policies applicable to each segment are consistent with those used in the consolidated financial statements. The following tables display selected financial data for the Company’s reportable business segments as of and for the years ended January 2, 2016, December 27, 2014 and December 28, 2013: 2015 2014 2013 Revenue: West $ 804,503 $ 665,716 $ 426,195 East 432,310 432,942 398,302 Cement 195,484 105,573 91,704 Total revenue $ 1,432,297 $ 1,204,231 $ 916,201 2015 2014 2013 Adjusted EBITDA West $ 150,764 $ 102,272 $ 42,300 East 92,303 73,822 67,146 Cement 74,845 35,133 36,647 Corporate and other (30,384 ) (22,194 ) (16,046 ) Total reportable segments and corporate 287,528 189,033 130,047 Interest expense 83,757 86,742 56,443 Depreciation, depletion and amortization 118,321 86,955 72,217 Accretion 1,402 871 717 Initial public offering costs 28,296 — — Loss on debt financings 71,631 — 3,115 Goodwill impairment — — 68,202 Acquisition transaction expenses 9,519 8,554 3,990 Management fees and expenses 1,046 4,933 2,620 Non-cash compensation 5,448 2,235 2,315 (Gain) loss on disposal and impairment of assets (16,561 ) 8,735 12,419 Other 2,991 3,344 13,807 Loss from continuing operations before taxes $ (18,322 ) $ (13,336 ) $ (105,798 ) 2015 2014 2013 Cash paid for capital expenditures: West $ 39,896 $ 31,968 $ 21,856 East 26,268 23,702 15,189 Cement 17,151 15,959 25,594 Total reportable segments 83,315 71,629 62,639 Corporate and other 5,635 4,533 3,360 Total capital expenditures $ 88,950 $ 76,162 $ 65,999 2015 2014 2013 Depreciation, depletion, amortization and accretion: West $ 53,727 $ 33,271 $ 24,167 East 38,923 38,035 36,489 Cement 24,758 15,052 11,812 Total reportable segments 117,408 86,358 72,468 Corporate and other 2,315 1,468 466 Total depreciation, depletion, amortization and accretion $ 119,723 $ 87,826 $ 72,934 2015 2014 2013 Total assets: West $ 821,479 $ 771,234 $ 376,190 East 545,187 553,843 482,380 Cement 843,941 364,351 361,079 Total reportable segments 2,210,607 1,689,428 1,219,649 Corporate and other 184,555 23,225 14,765 Total $ 2,395,162 $ 1,712,653 $ 1,234,414 2015 2014 2013 Revenue by product:* Aggregates $ 296,960 $ 227,885 $ 159,508 Cement 181,901 94,402 80,757 Ready-mixed concrete 350,554 274,970 112,878 Asphalt 292,193 278,867 220,060 Paving and related services 504,459 530,297 478,280 Other (193,770 ) (202,190 ) (135,282 ) Total revenue $ 1,432,297 $ 1,204,231 $ 916,201 * Revenue by product includes intercompany and intracompany sales transferred at market value. The elimination of intracompany transactions is included in Other. Revenue from the liquid asphalt terminals is included in asphalt revenue.

Senior Notes' Guarantor and Non

Senior Notes' Guarantor and Non-Guarantor Financial Information	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC [Member]
Senior Notes' Guarantor and Non-Guarantor Financial Information	14. Summit LLC’s domestic wholly-owned subsidiary companies other than Finance Corp. are named as guarantors (collectively, the “Guarantors”) of the Senior Notes. Finance Corp. does not and will not have any assets or operations other than as may be incidental to its activities as a co-issuer of the Senior Notes and other indebtedness. Certain other partially-owned subsidiaries and a non-U.S. entity do not guarantee the Senior Notes (collectively, the “Non-Guarantors”). The Guarantors provide a joint and several, full and unconditional guarantee of the Senior Notes. There are no significant restrictions on Summit LLC’s ability to obtain funds from any of the Guarantor Subsidiaries in the form of dividends or loans. Additionally, there are no significant restrictions on a Guarantor Subsidiary’s ability to obtain funds from Summit LLC or its direct or indirect subsidiaries. The following condensed consolidating balance sheets, statements of operations and cash flows are provided for the Issuers, the Wholly-owned Guarantors and the Non-Guarantors. On March 17, 2015, the noncontrolling interests of Continental Cement were purchased resulting in Continental Cement being a wholly-owned indirect subsidiary of Summit LLC. Continental Cement’s results of operations and cash flows are reflected with the Guarantors for all periods presented. Earnings from subsidiaries are included in other income in the condensed consolidated statements of operations below. The financial information may not necessarily be indicative of the financial position, results of operations or cash flows had the guarantor or non-guarantor subsidiaries operated as independent entities. Condensed Consolidating Balance Sheets July 2, 2016 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ $ $ $ $ Accounts receivable, net — Intercompany receivables — — Cost and estimated earnings in excess of billings — — Inventories — — Other current assets — Total current assets Property, plant and equipment, net — Goodwill — — Intangible assets, net — — Other assets Total assets $ $ $ $ $ Liabilities and Member’s Interest Current liabilities: Current portion of debt $ $ — $ — $ — $ Current portion of acquisition-related liabilities — — Accounts payable Accrued expenses Intercompany payables — Billings in excess of costs and estimated earnings — — Total current liabilities Long-term debt — — — Acquisition-related liabilities — — — Other noncurrent liabilities Total liabilities Total member's interest Total liabilities and member’s interest $ $ $ $ $ Condensed Consolidating Balance Sheets January 2, 2016 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ $ $ $ $ Accounts receivable, net Intercompany receivables — Cost and estimated earnings in excess of billings — — Inventories — — Other current assets — Total current assets Property, plant and equipment, net — Goodwill — — Intangible assets, net — — Other assets Total assets $ $ $ $ $ Liabilities and Member’s Interest Current liabilities: Current portion of debt $ $ — $ — $ — $ Current portion of acquisition-related liabilities — — Accounts payable Accrued expenses Intercompany payables — Billings in excess of costs and estimated earnings — — Total current liabilities Long-term debt — — — Acquisition-related liabilities — — — Other noncurrent liabilities Total liabilities Total member's interest Total liabilities and member’s interest $ $ $ $ $ Condensed Consolidating Statements of Operations For the six months ended July 2, 2016 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ $ $ $ Cost of revenue (excluding items shown separately below) — General and administrative expenses — Depreciation, depletion, amortization and accretion — Operating (loss) income — Other (income) loss, net Interest expense — (Loss) income from continuing operations before taxes Income tax (benefit) expense — — (Loss) income from continuing operations Income from discontinued operations — — — — — Net (loss) income Net (loss) income attributable to noncontrolling interest — — — Net (loss) income attributable to member of Summit Materials, LLC $ $ $ $ $ Comprehensive (loss) income attributable to member of Summit Materials, LLC $ $ $ $ $ Condensed Consolidating Statements of Operations For the six months ended June 27, 2015 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ $ $ $ Cost of revenue (excluding items shown separately below) — General and administrative expenses — Depreciation, depletion, amortization and accretion — Operating (loss) income — Other expense, net Interest expense (Loss) income from continuing operations before taxes Income tax (benefit) expense — — (Loss) income from operations Income from discontinued operations — — — Net (loss) income Net loss attributable to noncontrolling interest — — — Net (loss) income attributable to member of Summit Materials, LLC $ $ $ $ $ Comprehensive (loss) income attributable to member of Summit Materials, LLC $ $ $ $ $ Condensed Consolidating Statements of Cash Flows For the six months ended July 2, 2016 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ $ $ $ — $ Cash flow from investing activities: Acquisitions, net of cash acquired — — Purchase of property, plant and equipment — Proceeds from the sale of property, plant, and equipment — — Other — — — Net cash used for investing activities — Cash flow from financing activities: Proceeds from investment by member — — Capital issuance costs — — — Net proceeds from debt issuance — — — Loans received from and payments made on loans from other Summit Companies — Payments on long-term debt — — Payments on acquisition-related liabilities — — Financing costs — — — Distributions from partnership — — — Net cash (used for) provided by financing activities Impact of cash on foreign currency — — — Net decrease in cash Cash — Beginning of period Cash — End of period $ $ $ $ $ Condensed Consolidating Statements of Cash Flows For the six months ended June 27, 2015 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ $ $ $ $ Cash flow from investing activities: Acquisitions, net of cash acquired — — — Purchase of property, plant and equipment — Proceeds from the sale of property, plant, and equipment — — Other — — — Net cash used for investing activities — Cash flow from financing activities: Proceeds from investment by member — — — Capital issuance costs — — — Net proceeds from debt issuance — — — Loans received from and payments made on loans from other Summit Companies — Payments on long-term debt — Payments on acquisition-related liabilities — — Financing costs — — — Distributions from partnership — — — Other — — — Net cash provided by (used for) financing activities Impact of cash on foreign currency — — — Net (decrease) increase in cash Cash — Beginning of period Cash — End of period $ $ $ $ $	(21) Senior Notes’ Guarantor and Non-Guarantor Financial Information Summit LLC’s domestic wholly-owned subsidiary companies other than Finance Corp. are named as guarantors (collectively, the “Guarantors”) of the 2020 Notes and the 2023 Notes (collectively, the “Senior Notes”). Certain other partially-owned subsidiaries and a non-U.S. entity do not guarantee the Senior Notes (collectively, the “Non-Guarantors”). The Guarantors provide a joint and several, full and unconditional guarantee of the Senior Notes. There are no significant restrictions on Summit LLC’s ability to obtain funds from any of the Guarantor Subsidiaries in the form of dividends or loans. Additionally, there are no significant restrictions on a Guarantor Subsidiary’s ability to obtain funds from Summit LLC or its direct or indirect subsidiaries. The following condensed consolidating balance sheets, statements of operations and cash flows are provided for the Issuers, the Wholly-owned Guarantors and the Non-Guarantors. On March 17, 2015, the noncontrolling interests of Continental Cement were purchased resulting in Continental Cement being a wholly-owned indirect subsidiary of Summit LLC. Continental Cement’s results of operations and cash flows are reflected with the Guarantors for the year ended January 2, 2016. In 2014, Continental Cement’s results are shown separately as a Non Wholly-owned Guarantor. Earnings from subsidiaries are included in other income in the condensed consolidated statements of operations below. The financial information may not necessarily be indicative of the financial position, results of operations or cash flows had the guarantor or non-guarantor subsidiaries operated as independent entities. Condensed Consolidating Balance Sheets January 2, 2016 Issuers Guarantors Non- Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 180,712 $ 4,068 $ 12,208 $ (11,600 ) $ 185,388 Accounts receivable, net 1 136,916 8,681 (54 ) 145,544 Intercompany receivables 562,311 114,402 10,670 (687,383 ) — Cost and estimated earnings in excess of billings — 5,389 301 — 5,690 Inventories — 126,553 3,529 — 130,082 Other current assets 764 3,306 737 — 4,807 Total current assets 743,788 390,634 36,126 (699,037 ) 471,511 Property, plant and equipment, net 10,355 1,232,340 26,311 — 1,269,006 Goodwill — 550,028 46,369 — 596,397 Intangible assets, net — 13,797 1,208 — 15,005 Other assets 1,840,889 130,992 2,288 (1,930,926 ) 43,243 Total assets $ 2,595,032 $ 2,317,791 $ 112,302 $ (2,629,963 ) $ 2,395,162 Liabilities, Redeemable Noncontrolling Interest and Member’s Interest Current liabilities: Current portion of debt $ 6,500 $ — $ — $ — $ 6,500 Current portion of acquisition-related liabilities 1,400 16,684 — — 18,084 Accounts payable 2,138 74,111 5,202 (54 ) 81,397 Accrued expenses 40,437 62,217 1,888 (11,600 ) 92,942 Intercompany payables 122,174 562,537 2,672 (687,383 ) — Billings in excess of costs and estimated earnings — 12,980 101 — 13,081 Total current liabilities 172,649 728,529 9,863 (699,037 ) 212,004 Long-term debt 1,273,652 — — — 1,273,652 Acquisition-related liabilities — 31,028 — — 31,028 Other noncurrent liabilities 1,292 197,484 56,703 (155,293 ) 100,186 Total liabilities 1,447,593 957,041 66,566 (854,330 ) 1,616,870 Redeemable noncontrolling interest — — — — — Redeemable members’ interest — — — — — Total stockholder’s equity 1,147,439 1,360,750 45,736 (1,775,633 ) 778,292 Total liabilities, redeemable noncontrolling interest and member’s interest $ 2,595,032 $ 2,317,791 $ 112,302 $ (2,629,963 ) $ 2,395,162 Condensed Consolidating Balance Sheets December 27, 2014 Issuers Non- Wholly- Non- Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 10,837 $ 2 $ 695 $ 8,793 $ (7,112 ) $ 13,215 Accounts receivable, net 1 6,629 124,380 11,525 (1,233 ) 141,302 Intercompany receivables 376,344 4,095 30,539 4,052 (415,030 ) — Cost and estimated earnings in excess of billings — — 9,819 355 — 10,174 Inventories — 8,696 98,188 4,669 — 111,553 Other current assets 7,148 464 8,471 1,775 (1,853 ) 16,005 Total current assets 394,330 19,886 272,092 31,169 (425,228 ) 292,249 Property, plant and equipment, net 7,035 302,524 610,717 30,325 — 950,601 Goodwill — 23,124 340,969 55,177 — 419,270 Intangible assets, net — 542 14,245 2,860 — 17,647 Other assets 1,151,554 25,233 111,155 1,362 (1,256,418 ) 32,886 Total assets $ 1,552,919 $ 371,309 $ 1,349,178 $ 120,893 $ (1,681,646 ) $ 1,712,653 Liabilities, Redeemable Noncontrolling Interest and Member’s Interest Current liabilities: Current portion of debt $ 5,275 $ 1,273 $ 3,990 $ — $ (5,263 ) $ 5,275 Current portion of acquisition-related liabilities 166 — 18,236 — — 18,402 Accounts payable 3,655 6,845 65,018 4,569 (1,233 ) 78,854 Accrued expenses 37,101 10,178 59,477 3,705 (8,965 ) 101,496 Intercompany payables 162,728 4,052 245,416 2,834 (415,030 ) — Billings in excess of costs and estimated earnings — — 8,931 27 — 8,958 Total current liabilities 208,925 22,348 401,068 11,135 (430,491 ) 212,985 Long-term debt 1,057,992 153,318 466,292 — (633,917 ) 1,043,685 Acquisition-related liabilities — — 42,736 — — 42,736 Other noncurrent liabilities 796 24,787 64,312 57,736 (55,107 ) 92,524 Total liabilities 1,267,713 200,453 974,408 68,871 (1,119,515 ) 1,391,930 Redeemable noncontrolling interest — — — — 33,740 33,740 Redeemable members’ interest — 34,543 — — (34,543 ) — Total partner’s interest 285,206 136,313 374,770 52,022 (561,328 ) 286,983 Total liabilities, redeemable noncontrolling interest and member’s interest $ 1,552,919 $ 371,309 $ 1,349,178 $ 120,893 $ (1,681,646 ) $ 1,712,653 Condensed Consolidating Statements of Operations and Comprehensive Loss Year ended January 2, 2016 Issuers Guarantors Non- Eliminations Consolidated Revenue $ — $ 1,364,622 $ 100,360 $ (32,685 ) $ 1,432,297 Cost of revenue (excluding items shown separately below) — 958,527 64,803 (32,685 ) 990,645 General and administrative expenses 73,555 107,282 6,451 — 187,288 Depreciation, depletion, amortization and accretion 2,316 112,166 5,241 — 119,723 Operating (loss) income (75,871 ) 186,647 23,865 — 134,641 Other (income) expense, net (107,275 ) 9,555 294 166,632 69,206 Interest expense 27,222 52,970 3,565 — 83,757 Income from continuing operations before taxes 4,182 124,122 20,006 (166,632 ) (18,322 ) Income tax benefit (expense) — (18,664 ) 401 — (18,263 ) Income from continuing operations 4,182 142,786 19,605 (166,632 ) (59 ) Income from discontinued operations — (2,415 ) — — (2,415 ) Net income 4,182 145,201 19,605 (166,632 ) 2,356 Net income attributable to minority interest — — — (1,826 ) (1,826 ) Net income attributable to member of Summit Materials, LLC $ 4,182 $ 145,201 $ 19,605 $ (164,806 ) $ 4,182 Comprehensive income attributable to member of Summit Materials, LLC $ (8,738 ) $ 146,380 $ 5,506 $ (151,886 ) $ (8,738 ) Condensed Consolidating Statements of Operations and Comprehensive Loss Year ended December 27, 2014 Issuers Non- Wholly- Non- Eliminations Consolidated Revenue $ — $ 94,402 $ 1,065,590 $ 72,172 $ (27,933 ) $ 1,204,231 Cost of revenue (excluding items shown separately below) — 67,951 796,078 51,064 (27,933 ) 887,160 General and administrative expenses 30,736 6,763 119,250 2,537 — 159,286 Depreciation, depletion, amortization and accretion 1,468 14,500 70,116 1,742 — 87,826 Operating (loss) income (32,204 ) 5,188 80,146 16,829 — 69,959 Other expense (income), net (53,827 ) (14,444 ) (6,687 ) (3 ) 71,514 (3,447 ) Interest expense 31,827 11,608 51,248 1,172 (9,113 ) 86,742 (Loss) income from continuing operations before taxes (10,204 ) 8,024 35,585 15,660 (62,401 ) (13,336 ) Income tax (benefit) expense (1,427 ) — (5,766 ) 210 — (6,983 ) (Loss) income from continuing operations (8,777 ) 8,024 41,351 15,450 (62,401 ) (6,353 ) Income from discontinued operations — — (71 ) — — (71 ) Net (loss) income (8,777 ) 8,024 41,422 15,450 (62,401 ) (6,282 ) Net loss attributable to noncontrolling interest — — — — 2,495 2,495 Net (loss) income attributable to member of Summit Materials, LLC $ (8,777 ) $ 8,024 $ 41,422 $ 15,450 $ (64,896 ) $ (8,777 ) Comprehensive (loss) income attributable to member of Summit Materials, LLC $ (18,278 ) 2,759 $ 41,422 $ 9,634 $ (53,815 ) $ (18,278 ) Condensed Consolidating Statements of Operations and Comprehensive Loss Year ended December 28, 2013 Issuers Non-Wholly-owned Wholly- Non- Eliminations Consolidated Revenue $ — $ 80,759 $ 807,921 $ 41,910 $ (14,389 ) $ 916,201 Cost of revenue (excluding items shown separately below) — 55,241 611,799 24,401 (14,389 ) 677,052 General and administrative expenses 7,241 7,673 129,768 1,308 — 145,990 Goodwill impairment — — 68,202 — Depreciation, depletion, amortization and accretion 465 11,378 60,078 1,013 — 72,934 Operating (loss) income (7,706 ) 6,467 (61,926 ) 15,188 — (47,977 ) Other expense (income), net 99,085 (3,737 ) (3,410 ) 274 (90,834 ) 1,378 Interest expense — 10,702 49,591 382 (4,232 ) 56,443 (Loss) income from continuing operations before taxes (106,791 ) (498 ) (108,107 ) 14,532 95,066 (105,798 ) Income tax benefit — — (2,647 ) — — (2,647 ) (Loss) income from continuing operations (106,791 ) (498 ) (105,460 ) 14,532 95,066 (103,151 ) Loss from discontinued operations — — 528 — — 528 Net (loss) income (106,791 ) (498 ) (105,988 ) 14,532 95,066 (103,679 ) Net income attributable to noncontrolling interest — — — — 3,112 3,112 Net (loss) income attributable to member of Summit Materials, LLC $ (106,791 ) $ (498 ) $ (105,988 ) $ 14,532 $ 91,954 $ (106,791 ) Comprehensive (loss) income attributable to member of Summit Materials, LLC $ (106,791 ) 3,909 $ (105,988 ) $ 14,532 $ 90,632 $ (103,706 ) Condensed Consolidating Statements of Cash Flows For the year ended January 2, 2016 Issuers Guarantors Non- Eliminations Consolidated Net cash (used in) provided by operating activities $ (276,104 ) $ 356,187 $ 18,287 $ (167 ) $ 98,203 Cash flow from investing activities: Acquisitions, net of cash acquired — (510,017 ) — — (510,017 ) Purchase of property, plant and equipment (5,636 ) (81,980 ) (1,334 ) — (88,950 ) Proceeds from the sale of property, plant, and equipment — 12,945 165 — 13,110 Other — 1,510 — — 1,510 Net cash used for investing activities (5,636 ) (577,542 ) (1,169 ) — (584,347 ) Cash flow from financing activities: Proceeds from investment by member (155,060 ) 662,826 — — 507,766 Capital issuance costs (12,930 ) — — — (12,930 ) Net proceeds from debt issuance 1,748,875 — — — 1,748,875 Loans received from and payments made on loans from other Summit Companies (208,459 ) 226,703 (12,700 ) (5,544 ) — Payments on long-term debt (859,796 ) (646,746 ) — 1,056 (1,505,486 ) Payments on acquisition-related liabilities (166 ) (17,890 ) — — (18,056 ) Financing costs (14,246 ) — — — (14,246 ) Distributions (46,603 ) — — — (46,603 ) Other — (167 ) — 167 — Net cash provided by (used for) financing activities 451,615 224,726 (12,700 ) (4,321 ) 659,320 Impact of cash on foreign currency — — (1,003 ) — (1,003 ) Net increase (decrease) in cash 169,875 3,371 3,415 (4,488 ) 172,173 Cash and cash equivalents — Beginning of period 10,837 697 8,793 (7,112 ) 13,215 Cash and cash equivalents — End of period $ 180,712 $ 4,068 $ 12,208 $ (11,600 ) $ 185,388 Condensed Consolidating Statements of Cash Flows For the year ended December 27, 2014 Issuers Non- Wholly- Wholly- Non- Eliminations Consolidated Net cash (used in) provided by operating activities $ (40,964 ) $ 11,776 $ 102,219 $ 8,207 $ (2,000 ) $ 79,238 Cash flow from investing activities: Acquisitions, net of cash acquired (181,754 ) — (216,100 ) — — (397,854 ) Purchase of property, plant and equipment (4,534 ) (14,941 ) (55,222 ) (1,465 ) — (76,162 ) Proceeds from the sale of property, plant, and equipment — — 13,134 232 — 13,366 Other — (1,387 ) (597 ) — 1,354 (630 ) Net cash (used for) provided by investing activities (186,288 ) (16,328 ) (258,785 ) (1,233 ) 1,354 (461,280 ) Cash flow from financing activities: Proceeds from investment by member 27,617 — — 1,354 (1,354 ) 27,617 Net proceeds from debt issuance 762,250 — — — — 762,250 Loans received from and payments made on loans from other Summit Companies (170,915 ) 5,338 173,166 (3,017 ) (4,572 ) — Payments on long-term debt (380,065 ) (793 ) (8,412 ) — — (389,270 ) Payments on acquisition-related liabilities (2,000 ) — (8,935 ) — — (10,935 ) Financing costs (9,085 ) — — — — (9,085 ) Other (88 ) — (2,000 ) — 2,000 (88 ) Net cash provided by (used for) financing activities 227,714 4,545 153,819 (1,663 ) (3,926 ) 380,489 Impact of cash on foreign currency — — — (149 ) — (149 ) Net increase (decrease) in cash 462 (7 ) (2,747 ) 5,162 (4,572 ) (1,702 ) Cash and cash equivalents — Beginning of period 10,375 9 3,442 3,631 (2,540 ) 14,917 Cash and cash equivalents — End of period $ 10,837 $ 2 $ 695 $ 8,793 $ (7,112 ) $ 13,215 Condensed Consolidating Statements of Cash Flows For the year ended December 28, 2013 Issuers Non- Wholly- Wholly- Non- Eliminations Consolidated Net cash (used in) provided by operating activities $ (232 ) $ 9,003 $ 44,746 $ 12,895 $ — $ 66,412 Cash flow from investing activities: Acquisitions, net of cash acquired — — (61,601 ) — — (61,601 ) Purchase of property, plant and equipment (3,359 ) (24,896 ) (36,629 ) (1,115 ) — (65,999 ) Proceeds from the sale of property, plant, and equipment — 3 16,020 62 — 16,085 Other — — — — — — Net cash used for investing activities (3,359 ) (24,893 ) (82,210 ) (1,053 ) — (111,515 ) Cash flow from financing activities: Net proceeds from debt issuance 234,681 — — — — 234,681 Loans received from and payments made on loans from other Summit Companies (29,121 ) 15,502 19,726 (8,891 ) 2,784 — Payments on long-term debt (188,424 ) — — — — (188,424 ) Payments on acquisition-related liabilities — — (9,801 ) — — (9,801 ) Financing costs (3,864 ) (3,864 ) Other (3 ) — — — — (3 ) Net cash provided by (used for) financing activities 13,269 15,502 9,925 (8,891 ) 2,784 32,589 Net increase (decrease) in cash 9,678 (388 ) (27,539 ) 2,951 2,784 (12,514 ) Cash and cash equivalents — Beginning of period 697 397 30,981 680 (5,324 ) 27,431 Cash and cash equivalents — End of period $ 10,375 $ 9 $ 3,442 $ 3,631 $ (2,540 ) $ 14,917

Supplementary Data (Unaudited)

Supplementary Data (Unaudited)	12 Months Ended
	Jan. 02, 2016
Summit Materials, LLC [Member]
Supplementary Data (Unaudited)	(22) Supplementary Data (Unaudited) Supplemental financial information (unaudited) by quarter is as follows for the years ended January 2, 2016 and December 27, 2014: 2015 2014 4Q 3Q 2Q 1Q 4Q 3Q 2Q 1Q Net revenue $ 359,532 $ 426,286 $ 329,009 $ 175,139 $ 294,040 $ 348,136 $ 292,410 $ 136,019 Operating income (loss) 67,990 83,357 42,300 (59,006 ) 23,307 47,749 33,922 (35,019 ) Income (loss) from continuing operations 46,106 34,106 (434 ) (79,837 ) 4,753 28,110 13,832 (53,048 ) Net income (loss) 47,706 34,163 324 (79,837 ) 4,468 28,117 14,201 (53,068 )

Subsequent Events

Subsequent Events	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC [Member]
Subsequent Events	15. Prior to the IPO, certain investors had equity in the Company that vested only if a performance objective of 3.0 times return on Blackstone’s initial investment was met. At the IPO Date, this equity was converted to LP Units and stock options. On August 9, 2016, the Board of Directors of Summit Inc. determined that it was in the best interest of the Company to waive the 3.0 times threshold. As a result, in the third quarter of 2016, the Company will recognize a charge of approximately $11 million to $13 million reflective of the cumulative catch up expense from the IPO date through August 2016 and will continue to recognize expense on the options over the remainder of the 4-year vesting period.	(23) Subsequent Events In February 2016, the Company acquired American Materials Company, an aggregates company headquartered in Wilmington, NC. The acquisition expanded the Company’s geographic reach into the consolidated, high-growth coastal North and South Carolina markets through five strategically positioned sand and gravel operations.

Summary of Organization and S30

Summary of Organization and Significant Accounting Policies (Policies) - Summit Materials, LLC [Member]	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Initial Public Offering	Summit Inc.’s Equity Offerings — Summit Inc. commenced operations on March 11, 2015 upon the pricing of the initial public offering of its Class A common stock (“IPO”). Summit Inc. raised $433.0 million, net of underwriting discounts, through the issuance of 25,555,555 shares of Class A common stock at a public offering price of $18.00 per share. Summit Inc. used the offering proceeds to purchase a number of newly-issued Class A Units (“LP Units”) from Summit Holdings equal to the number of shares of Class A common stock issued to the public. Summit Inc. caused Summit Holdings to use these proceeds: (i) to redeem $288.2 million in aggregate principal amount of outstanding 10 1 / 2 % senior notes due January 31, 2020 (“2020 Notes”); (ii) to purchase 71,428,571 Class B Units of Continental Cement Company, L.L.C. (“Continental Cement”); (iii) to pay a one-time termination fee of $13.8 million primarily to affiliates of the Sponsors in connection with the termination of a transaction and management fee agreement; and (iv) for general corporate purposes. The $288.2 million redemption of 2020 Notes was completed in the second quarter of 2015 at a redemption price equal to par plus an applicable premium of $38.2 million plus $5.2 million of accrued and unpaid interest. In connection with the IPO, Summit Inc. issued 69,007,297 shares of its Class B common stock to Summit Owner Holdco LLC (“Summit Owner Holdco”), a Delaware limited liability company owned by certain pre-IPO owners and the former holders of Class B Units of Continental Cement. The Class B common stock entitles Summit Owner Holdco, without regard to the number of shares of Class B common stock held by it, to a number of votes that is equal to the aggregate number of LP Units held by all limited partners of Summit Holdings (excluding Summit Inc.). The Class B common stock does not participate in dividends and does not have any liquidation rights.	Initial Public Offering 1 2
Follow-On Offering	On August 11, 2015, Summit Inc. raised $555.8 million, net of underwriting discounts, through the issuance of 22,425,000 shares of Class A common stock at a public offering price of $25.75 per share ("the August 2015 follow-on offering"). Summit Inc. used these proceeds to purchase 3,750,000 newly-issued LP Units from Summit Holdings and 18,675,000 LP Units from certain pre-IPO owners, at a purchase price per LP Unit equal to the public offering price per share of Class A common stock, less underwriting discounts and commissions. Summit Holdings used the proceeds from the 3,750,000 newly-issued LP Units to pay the deferred purchase price of $80.0 million related to the July 17, 2015 acquisition of a cement plant and a quarry in Davenport, Iowa, and seven cement terminals along the Mississippi River (the “Davenport Assets”) and for general corporate purposes.	Follow-On Offering
Principles of Consolidation	Principles of Consolidation –The consolidated financial statements include the accounts of Summit LLC and its majority owned subsidiaries. All intercompany balances and transactions have been eliminated. The Company attributes consolidated member’s interest and net income separately to the controlling and noncontrolling interests. Noncontrolling interests in consolidated subsidiaries represent a 20% ownership in Ohio Valley Asphalt, LLC and, prior to the IPO and concurrent purchase of the noncontrolling interests of Continental Cement, a 30% redeemable ownership in Continental Cement. The Company accounts for investments in entities for which it has an ownership of 20% to 50% using the equity method of accounting.	Principles of Consolidation
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, disclosures about contingent assets and liabilities and reported amounts of revenue and expenses. Such estimates include the valuation of accounts receivable, inventories, goodwill, intangibles and other long-lived assets, pension and other postretirement obligations and asset retirement obligations. Estimates also include revenue earned on contracts and costs to complete contracts. Most of the Company’s paving and related services are performed under fixed unit-price contracts with state and local governmental entities. 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 can differ significantly from estimates made. Changes in estimates, including those resulting from continuing changes in the economic environment, are reflected in the Company’s consolidated financial statements when the change in estimate occurs.	Use of Estimates
Business and Credit Concentrations	Business and Credit Concentrations— The Company’s operations are conducted primarily across 24 U.S. states and in British Columbia, Canada, with the most significant revenue generated in Texas, Kansas, Utah, Missouri and Kentucky. The Company’s accounts receivable consist primarily of amounts due from customers within these areas. Therefore, collection of these accounts is dependent on the economic conditions in the aforementioned states, as well as specific situations affecting individual customers. Credit granted within the Company’s trade areas has been granted to many customers, and management does not believe that a significant concentration of credit exists with respect to any individual customer or group of customers. No single customer accounted for more than 10% of the Company’s total revenue in the six months ended July 2, 2016 and June 27, 2015.	Business and Credit Concentrations
Accounts Receivable		Accounts Receivable The balances billed but not paid by customers, pursuant to retainage provisions included in contracts, are generally due upon completion of the contracts.
Revenue and Cost Recognition		Revenue and Cost Recognition Revenue from construction contracts are included in service revenue and are recognized under the percentage-of-completion accounting method. The percent complete is measured by the cost incurred to date compared to the estimated total cost of each project. This method is used as management considers expended cost to be the best available measure of progress on these contracts, the majority of which are completed within one year, but may occasionally extend beyond one year. Inherent uncertainties in estimating costs make it at least reasonably possible that the estimates used will change within the near term and over the life of the contracts. Contract costs include all direct material and labor costs and those indirect costs related to contract performance and completion. Provisions for estimated losses on uncompleted contracts are made in the period in which such losses are estimable. General and administrative costs are charged to expense as incurred. Changes in job performance, job conditions and estimated profitability, including those arising from contract penalty provisions and final contract settlements, may result in revisions to costs and income. Such revisions are recognized in the period in which they are determined. An amount equal to contract costs incurred that are attributable to claims is included in revenue when realization is probable and the amount can be reliably estimated. Costs and estimated earnings in excess of billings are composed principally of revenue recognized on contracts (on the percentage-of-completion method) for which billings had not been presented to customers because the amount were not billable under the contract terms at the balance sheet date. In accordance with the contract terms, the unbilled receivables at January 2, 2016 will be billed in 2016. Billings in excess of costs and estimated earnings represent billings in excess of revenue recognized. Revenue from the receipt of waste fuels is classified as service revenue and is based on fees charged for the waste disposal, which are recognized when the waste is accepted.
Inventories		Inventories
Property, Plant and Equipment, net		Property, Plant and Equipment, net Landfill airspace is included in property, plant and equipment at cost and is amortized based on utilization of the asset. Management reassesses the landfill airspace capacity with any changes in value recorded in cost of revenue. Capitalized landfill costs include expenditures for the acquisition of land and related airspace, engineering and permitting costs, cell construction costs and direct site improvement costs. Upon disposal of an asset, the cost and related accumulated depreciation are removed from the Company’s accounts and any gain or loss is included in general and administrative expenses. Depreciation on property, plant and equipment, including assets subject to capital leases, is computed on a straight-line basis or based on the economic usage over the estimated useful life of the asset. The estimated useful lives are generally as follows: Buildings and improvements 7—40 years Plant, machinery and equipment 20—40 years Mobile equipment and barges 15—20 years Office equipment 3—6 years Truck and auto fleet 5—10 years Landfill airspace and improvements 5—60 years Other 2—10 years Depletion of mineral reserves is calculated for proven and probable reserves by the units of production method on a site-by-site basis. Leasehold improvements are amortized on a straight-line basis over the lesser of the asset’s useful life or the remaining lease term. The Company reviews the carrying value of property, plant and equipment for impairment whenever events or circumstances indicate that the carrying value of an asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition. Such indicators may include, among others, deterioration in general economic conditions, adverse changes in the markets in which an entity operates, increases in input costs that have a negative effect on earnings and cash flows or a trend of negative or declining cash flows over multiple periods. Property, plant and equipment is tested for impairment at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets. As a result, the property, plant and equipment impairment test is at a significantly lower level than the level at which goodwill is tested for impairment. In markets where the Company does not produce downstream products (e.g., ready-mixed concrete, asphalt paving mix and paving and related services), the lowest level of largely independent identifiable cash flows is at the individual aggregates operation or a group of aggregates operations collectively serving a local market or the cement operations, as a whole. Conversely, in vertically-integrated markets, the cash flows of the downstream and upstream businesses are not largely independently identifiable and the vertically-integrated operations are considered the lowest level of largely independent identifiable cash flows. Assets are assessed for impairment charges when identified for disposition. Projected losses from disposition are recognized in the period in which they become estimable, which may be in advance of the actual disposition. The net gain (loss) from asset dispositions recognized in general and administrative expenses in fiscal years 2015, 2014 and 2013 was $23.1 million, ($6.5 million) and ($12.4 million), respectively. No material impairment charges have been recognized on assets held for use in 2015, 2014 or 2013. The losses are commonly a result of the cash flows expected from selling the asset being less than the expected cash flows that could be generated from holding the asset for use.
Accrued Mining and Landfill Reclamation		Accrued Mining and Landfill Reclamation Significant changes in inflation rates or the amount or timing of future cost estimates typically result in both (1) a current adjustment to the recorded liability (and corresponding adjustment to the asset) and (2) a change in accretion of the liability and depreciation of the asset to be recorded prospectively over the remaining capacity of the unmined quarry or landfill.
Intangible Assets		Intangible Assets January 2, 2016 December 27, 2014 Gross Net Gross Net Carrying Accumulated Carrying Carrying Accumulated Carrying Amount Amortization Amount Amount Amortization Amount Leases $ 10,357 $ (2,531 ) $ 7,826 $ 10,357 $ (2,031 ) $ 8,326 Reserve rights 8,636 (2,078 ) 6,558 9,094 (540 ) 8,554 Trade names 1,000 (558 ) 442 1,020 (470 ) 550 Other 249 (70 ) 179 249 (32 ) 217 Total intangible assets $ 20,242 $ (5,237 ) $ 15,005 $ 20,720 $ (3,073 ) $ 17,647 Amortization expense in 2015, 2014, and 2013 was $2.2 million, $0.9 million, and $0.8 million, respectively. The estimated amortization expense for intangible assets for each of the next five years and thereafter is as follows: 2016 2,167 2017 959 2018 959 2019 959 2020 901 Thereafter 9,060 Total $ 15,005
Goodwill		Goodwill
Income Taxes		Income Taxes For the Company’s taxable entities, deferred income tax assets and liabilities are computed for differences between the tax basis and financial statement amounts that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the jurisdictions in which they arise and periods in which the differences are expected to affect taxable income. A valuation allowance is recognized for deferred tax assets if it is more likely than not that some portion or all of the net deferred tax assets will not be realized. In making such a determination, all available positive and negative evidence is considered, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If the Company determines it would be able to realize its deferred tax assets for which a valuation allowance had been recorded then an adjustment would be made to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. The Company evaluates the tax positions taken on income tax returns that remain open to examination by the respective tax authorities from prior years and positions expected to be taken on the current year tax returns to identify uncertain tax positions. Unrecognized tax benefits on uncertain tax positions are recorded on the basis of a two-step process in which (1) the Company determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the largest amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with the related tax authority is recognized. Interest and penalties related to unrecognized tax benefits are recorded in income tax expense.
Fair Value Measurements	Fair Value Measurements— Certain acquisitions made by the Company require the payment of contingent amounts of purchase consideration. These payments are contingent on specified operating results being achieved in periods subsequent to the acquisition and will only be made if earn-out thresholds are achieved. Contingent consideration obligations are measured at fair value each reporting period. Any adjustments to fair value are recognized in earnings in the period identified. The Company has entered into interest rate derivatives on $200.0 million of its term loan borrowings to add stability to interest expense and to manage its exposure to interest rate movements. The effective portion of changes in the fair value of derivatives designated and that qualify as cash flow hedges is recorded in accumulated other comprehensive income and will be subsequently reclassified into earnings in the period that the hedged forecasted transaction affects earnings. The fair value of contingent consideration and derivatives as of July 2, 2016 and January 2, 2016 was: July 2, January 2, 2016 2016 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ $ Cash flow hedges Acquisition-related liabilities and Other noncurrent liabilities Contingent consideration $ $ Cash flow hedges The fair value of contingent consideration was based on unobservable, or Level 3, inputs, including projected probability-weighted cash payments and an 11.0% discount rate, which reflects a market discount rate. Changes in fair value may occur as a result of a change in actual or projected cash payments, the probability weightings applied by the Company to projected payments or a change in the discount rate. Significant increases or decreases in any of these inputs in isolation could result in a lower, or higher, fair value measurement. The fair value of the cash flow hedges are based on observable, or Level 2, inputs such as interest rates, bond yields and prices in inactive markets. There were no material valuation adjustments in the six months ended July 2, 2016 and June 27, 2015.	Fair Value Measurements— In 2015, the Company entered into interest rate derivatives on $200.0 million of its term loan borrowings to add stability to interest expense and to manage its exposure to interest rate movements. The effective portion of changes in the fair value of derivatives designated and that qualify as cash flow hedges is recorded in accumulated other comprehensive loss and will be subsequently reclassified into earnings in the period that the hedged forecasted transaction affects earnings. The fair value of contingent consideration and derivatives as of January 2, 2016 and December 27, 2014 was: 2015 2014 Current portion of acquisition-related liabilities and derivatives: Contingent consideration $ 4,918 $ 2,375 Cash flow hedge 224 — Acquisition- related liabilities and derivatives: Contingent consideration $ 2,475 $ 5,379 Cash flow hedge 681 — The fair value accounting guidance establishes the following fair value hierarchy that prioritizes the inputs used to measure fair value: Level 1 Unadjusted quoted prices for identical assets or liabilities in active markets. Level 2 Inputs other than Level 1 that are based on observable market data, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets, quoted prices for identical assets or liabilities in inactive markets, inputs that are observable that are not prices and inputs that are derived from or corroborated by observable markets. Level 3 Valuations developed from unobservable data, reflecting the Company’s own assumptions, which market participants would use in pricing the asset or liability. The fair value of contingent consideration was based on unobservable, or Level 3, inputs, including projected probability-weighted cash payments and an 11.0% discount rate, which reflects a market discount rate. Changes in fair value may occur as a result of a change in actual or projected cash payments, the probability weightings applied by the Company to projected payments or a change in the discount rate. Significant increases or decreases in any of these inputs in isolation could result in a lower, or higher, fair value measurement. In 2015 and 2014, we recognized immaterial reductions to contingent consideration. The fair value of the derivatives are based on observable, or Level 2, inputs, including interest rates, bond yields and prices in inactive markets. There was no material adjustments to the fair value of derivatives recognized in 2015.
Financial Instruments	Financial Instruments —The Company’s financial instruments include debt and certain acquisition-related liabilities (deferred consideration and noncompete obligations). The carrying value and fair value of these financial instruments as of July 2, 2016 and January 2, 2016 was: July 2, 2016 January 2, 2016 Fair Value Carrying Value Fair Value Carrying Value Level 2 Long-term debt(1) $ $ $ $ Level 3 Current portion of deferred consideration and noncompete obligations(2) Long term portion of deferred consideration and noncompete obligations(3) (1) Balance includes $6.5 million of current portion of debt and excludes capitalized loan costs of $15.7 million and $11.7 million as of July 2, 2016 and January 2, 2016, respectively. (2) Included in current portion of acquisition-related liabilities on the consolidated balance sheets. (3) Included in acquisition-related liabilities on the consolidated balance sheets. The fair value of debt was determined based on observable, or Level 2 inputs, such as interest rates, bond yields and quoted prices in inactive markets. The fair values of the deferred consideration and noncompete obligations were determined based on unobservable, or Level 3, inputs, including the cash payment terms in the purchase agreements and a discount rate reflecting the Company’s credit risk.	Financial Instruments January 2, 2016 December 27, 2014 Fair Value Carrying Value Fair Value Carrying Value Level 2 Long-term debt (1) $ 1,283,799 $ 1,291,858 $ 1,101,873 $ 1,048,960 Level 3 Current portion of deferred consideration and noncompete obligations (2) 13,166 13,166 16,027 16,027 Long term portion of deferred consideration and noncompete obligations (3) 28,553 28,553 37,357 37,357 (1) $6.5 million and $5.3 million included in current portion of debt as of January 2, 2016 and December 27, 2014, respectively. (2) Included in current portion of acquisition-related liabilities on the balance sheet. (3) Included in acquisition-related liabilities on the balance sheet. The fair value of debt was determined based on observable, or Level 2 inputs, such as interest rates, bond yields and quoted prices in inactive markets. The fair values of the deferred consideration and noncompete obligations were determined based on unobservable, or Level 3, inputs, including the cash payment terms in the purchase agreements and a discount rate reflecting the Company’s credit risk. Securities with a maturity of three months or less are considered cash equivalents and the fair value of these assets approximates their carrying value.
New Accounting Standards	New Accounting Standards — In March 2016, the Financial Accounting Standards Board (“FASB”) issued a new accounting standard with targeted amendments to the accounting for employee share-based payments. Accounting Standards Update (“ASU”) 2016-09, Improvements to Employee Share-Based Payment Accounting , requires that the income tax effect of share-based awards be recognized in the income statement and allows entities to elect an accounting method to recognize forfeitures as they occur or to estimate forfeitures, as is currently required. The ASU is effective for public entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2016. However, the Company early adopted this ASU as of the beginning of fiscal year 2016 and made an election to recognize forfeitures as they occur. The ASU adoption was applied using a modified retrospective method by means of a $1.7 million cumulative-effect adjustment to accumulated deficit In February 2016, the FASB issued a new accounting standard related to lease accounting, ASU No. 2016-02, Leases , which will result in lessees recognizing most leases on the balance sheet. Lessees are required to disclose more quantitative and qualitative information about their leases than current U.S. GAAP requires. The ASU is effective for public entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. Management is currently assessing the effect that the adoption of this ASU will have on the consolidated financial statements. 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. In July 2015, the FASB postponed the effective date of the new revenue standard by one year to the first quarter of 2018. Early adoption is permitted, but no earlier than 2017. Management is currently assessing the effect that the adoption of this standard will have on the consolidated financial statements.	New Accounting Standards — Balance Sheet Classification of Deferred Taxes In October 2015, the FASB issued a new accounting standard to simplify the accounting for measurement-period adjustments. ASU 2015-16, Simplifying the Accounting for Measurement-Period Adjustments, In April 2015, the FASB issued a new accounting standard to simplify the presentation of debt issuance costs. ASU 2015-03, Simplifying the Presentation of Debt Issuance Costs In April 2015, the FASB issued a new accounting standard, ASU 2015-04, Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets 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
Reclassifications	Reclassifications — Certain amounts in the prior year have been reclassified to conform to the current period’s presentation.	Reclassifications

Summary of Organization and S31

Summary of Organization and Significant Accounting Policies (Tables) - Summit Materials, LLC [Member]	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Estimated Useful Lives of Assets		The estimated useful lives are generally as follows: Buildings and improvements 7—40 years Plant, machinery and equipment 20—40 years Mobile equipment and barges 15—20 years Office equipment 3—6 years Truck and auto fleet 5—10 years Landfill airspace and improvements 5—60 years Other 2—10 years
Intangible Assets by Type and in Total	July 2, 2016 January 2, 2016 Gross Net Gross Net Carrying Accumulated Carrying Carrying Accumulated Carrying Amount Amortization Amount Amount Amortization Amount Leases $ $ $ $ $ $ Reserve rights Trade names Other Total intangible assets $ $ $ $ $ $	The following table shows intangible assets by type and in total: January 2, 2016 December 27, 2014 Gross Net Gross Net Carrying Accumulated Carrying Carrying Accumulated Carrying Amount Amortization Amount Amount Amortization Amount Leases $ 10,357 $ (2,531 ) $ 7,826 $ 10,357 $ (2,031 ) $ 8,326 Reserve rights 8,636 (2,078 ) 6,558 9,094 (540 ) 8,554 Trade names 1,000 (558 ) 442 1,020 (470 ) 550 Other 249 (70 ) 179 249 (32 ) 217 Total intangible assets $ 20,242 $ (5,237 ) $ 15,005 $ 20,720 $ (3,073 ) $ 17,647
Estimated Amortization Expense for Intangible Assets	Amortization expense totaled $1.0 million in the six months ended July 2, 2016 and June 27, 2015, respectively. The estimated amortization expense for the intangible assets for each of the five years subsequent to July 2, 2016 is as follows: 2016 (six months) $ 2017 2018 2019 2020 2021 Thereafter Total $	The estimated amortization expense for intangible assets for each of the next five years and thereafter is as follows: 2016 2,167 2017 959 2018 959 2019 959 2020 901 Thereafter 9,060 Total $ 15,005
Schedule of Contingent Consideration Obligations Measured at Fair Value		The fair value of contingent consideration and derivatives as of January 2, 2016 and December 27, 2014 was: 2015 2014 Current portion of acquisition-related liabilities and derivatives: Contingent consideration $ 4,918 $ 2,375 Cash flow hedge 224 — Acquisition- related liabilities and derivatives: Contingent consideration $ 2,475 $ 5,379 Cash flow hedge 681 —
Schedule of Carrying Value and Fair Value of Financial Instruments		The carrying value and fair value of these financial instruments as of January 2, 2016 and December 27, 2014 was: January 2, 2016 December 27, 2014 Fair Value Carrying Value Fair Value Carrying Value Level 2 Long-term debt (1) $ 1,283,799 $ 1,291,858 $ 1,101,873 $ 1,048,960 Level 3 Current portion of deferred consideration and noncompete obligations (2) 13,166 13,166 16,027 16,027 Long term portion of deferred consideration and noncompete obligations (3) 28,553 28,553 37,357 37,357 (1) $6.5 million and $5.3 million included in current portion of debt as of January 2, 2016 and December 27, 2014, respectively. (2) Included in current portion of acquisition-related liabilities on the balance sheet. (3) Included in acquisition-related liabilities on the balance sheet.

Acquisitions (Tables)

Acquisitions (Tables) - Summit Materials, LLC [Member]	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summary of Proforma Information		The following unaudited supplemental pro forma information presents the financial results as if the Davenport Assets had been acquired on the first day of the 2014 fiscal year. This information has been prepared for comparative purposes and does not purport to be indicative of what would have occurred had the acquisition been made on the first day of the preceding fiscal year, nor is it indicative of any future results. The pro forma adjustments include a reduction of transaction costs of $6.6 million and additional depreciation, depletion, amortization and accretion of $5.9 million in the year ended January 2, 2016 and an increase of transaction costs of $6.6 million and additional depreciation, depletion, amortization and accretion of $11.8 million in the year ended December 27, 2014. Year ended January 2, 2016 December 27, 2014 Revenue $ 1,482,635 $ 1,317,911 Net income (loss) attributable to member of Summit Materials, LLC 44,574 (33,373 )
Summary of Assets Acquired and Liabilities Assumed	Six months ended Davenport Year Ended July 2, July 17, January 2, 2016 2016 2015 (excluding Davenport) Financial assets $ $ — $ Inventories Property, plant and equipment Intangible assets — — Other assets Financial liabilities Other long-term liabilities Net assets acquired Goodwill Purchase price Acquisition related liabilities — Bettendorf assets — — Net cash paid for acquisitions $ $ $	The following table summarizes aggregated information regarding the fair values of the assets acquired and liabilities assumed as of the respective acquisition dates in 2015: Davenport Year Ended July 17, January 2, 2016 2015 (excluding Davenport) Financial assets $ — $ 12,555 Inventories 21,776 2,036 Property, plant and equipment 275,436 57,817 Intangible assets — — Other assets 6,450 (745 ) Financial liabilities (2,190 ) (13,733 ) Other long-term liabilities (4,086 ) (11,289 ) Net assets acquired 297,386 46,641 Goodwill 170,067 15,710 Purchase price 467,453 62,351 Acquisition related liabilities — (1,044 ) Bettendorf assets (18,743 ) — Net cash paid for acquisitions $ 448,710 $ 61,307

Goodwill (Tables)

Goodwill (Tables)	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC [Member]
Goodwill by Reportable Segment and in Total	West East Cement Total Balance, January 2, 2016 $ $ $ $ Acquisitions(1) Foreign currency translation adjustments — — Balance, July 2, 2016 $ $ $ $ Accumulated impairment losses as of July 2, 2016 and January 2, 2016 $ $ $ — $ (1)	The following table presents goodwill by reportable segments and in total: West East Cement Total Balance, December 28, 2013 $ 54,249 $ 48,693 $ 24,096 $ 127,038 Acquisitions 246,506 49,396 295,902 Foreign currency translation adjustments (3,670 ) — — (3,670 ) Balance, December 27, 2014 297,085 98,089 24,096 419,270 Acquisitions (1) 15,491 219 170,067 185,777 Foreign currency translation adjustments (8,650 ) — — (8,650 ) Balance, January 2, 2016 $ 303,926 $ 98,308 $ 194,163 $ 596,397 (1) Includes certain adjustments related to 2014 acquisitions

Accounts Receivable, Net (Table

Accounts Receivable, Net (Tables)	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC [Member]
Summary of Accounts Receivable, Net	July 2, January 2, 2016 2016 Trade accounts receivable $ $ Retention receivables Receivables from related parties Accounts receivable Less: Allowance for doubtful accounts Accounts receivable, net $ $	Accounts receivable, net consisted of the following as of January 2, 2016 and December 27, 2014: 2015 2014 Trade accounts receivable $ 133,418 $ 131,060 Retention receivables 13,217 12,053 Receivables from related parties 635 333 Accounts receivable 147,270 143,446 Less: Allowance for doubtful accounts (1,726 ) (2,144 ) Accounts receivable, net $ 145,544 $ 141,302

Inventories (Tables)

Inventories (Tables)	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC [Member]
Components of Inventories	July 2, January 2, 2016 2016 Aggregate stockpiles $ $ Finished goods Work in process Raw materials Total $ $	Inventories consisted of the following as of January 2, 2016 and December 27, 2014: 2015 2014 Aggregate stockpiles $ 86,236 $ 88,211 Finished goods 14,840 8,826 Work in process 5,141 1,801 Raw materials 23,865 12,715 Total $ 130,082 $ 111,553

Property, Plant and Equipment36

Property, Plant and Equipment, net (Tables)	12 Months Ended
	Jan. 02, 2016
Summit Materials, LLC [Member]
Components of Property, Plant and Equipment	Property, plant and equipment, net consisted of the following as of January 2, 2016 and December 27, 2014: 2015 2014 Land (mineral bearing) and asset retirement costs $ 142,645 $ 129,957 Land (non-mineral bearing) 151,008 112,932 Buildings and improvements 133,043 86,702 Plants, machinery and equipment 860,085 622,466 Mobile equipment and barges 231,523 182,334 Office equipment 17,708 14,087 Truck and auto fleet 24,539 22,821 Landfill airspace and improvements 48,513 48,513 Construction in progress 26,447 8,445 Other — 1,719 Property, plant and equipment 1,635,511 1,229,976 Less accumulated depreciation, depletion and amortization (366,505 ) (279,375 ) Property, plant and equipment, net $ 1,269,006 $ 950,601

Accrued Expenses (Tables)

Accrued Expenses (Tables)	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC [Member]
Components of Accrued Expenses	July 2, January 2, 2016 2016 Interest $ $ Payroll and benefits Capital lease obligations Insurance Non-income taxes Professional fees Other(1) Total $ $ (1)	Accrued expenses consisted of the following as of January 2, 2016 and December 27, 2014: 2015 2014 Interest $ 19,591 $ 32,475 Payroll and benefits 24,714 20,326 Capital lease obligations 15,263 17,530 Insurance 9,824 11,402 Non-income taxes 4,618 5,520 Professional fees 2,528 3,299 Other (1) 16,404 10,944 Total $ 92,942 $ 101,496 (1) Consists primarily of subcontractor and working capital settlement accruals.

Debt (Tables)

Debt (Tables) - Summit Materials, LLC [Member]	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Schedule of Debt	July 2, January 2, 2016 2016 Revolving credit facility $ $ — Term Loan, due 2022: $643.5 million and $646.8 million, net of $2.8 million and $3.1 million discount at July 2, 2016 and January 2, 2016, respectively $ $ 8 1 ⁄ 2 % Senior Notes, due 2022 — 6 1 ⁄ 8 % Senior Notes, due 2023: $650 million, net of $1.7 million and $1.8 million discount at July 2, 2016 and January 2, 2016, respectively Total Current portion of long-term debt Long-term debt $ $	Debt consisted of the following as of January 2, 2016 and December 27, 2014: 2015 2014 Term Loan, due 2022: $646.8 million term loan, net of $3.1 million discount at January 2, 2016 and $415.7 million term loan, net of $2.3 million discount at December 27, 2014 643,693 413,369 6 1/8% Senior Notes, due 2023: $650.0 million senior notes, including a $1.8 million discount at January 2, 2016 648,165 10 1/2% Senior Notes, due 2020: $625.0 million senior notes, including a $26.5 million net premium at December 27, 2014 — 651,548 Total 1,291,858 1,064,917 Current portion of long-term debt 6,500 5,275 Long-term debt $ 1,285,358 $ 1,059,642
Schedule of Contractual Payments of Long-Term Debt	The contractual payments of long-term debt, including current maturities, for the five years subsequent to July 2, 2016, are as follows: 2016 (six months) $ 2017 2018 2019 2020 2021 Thereafter Total Less: Original issue net discount Less: Capitalized loan costs Total debt $	The contractual payments of long-term debt, including current maturities, for the five years subsequent to January 2, 2016, are as follows: 2016 $ 6,500 2017 6,500 2018 4,875 2019 6,500 2020 8,125 Thereafter 1,264,250 Total 1,296,750 Less: Original issue net discount (4,892 ) Less: Capitalized loan costs (11,706 ) Total debt $ 1,280,152
Summary of Activity for Deferred Financing Fees	Deferred financing fees Balance—January 2, 2016 $ Loan origination fees Amortization Balance—July 2, 2016 $ Balance—December 27, 2014 $ Loan origination fees Amortization Write off of deferred financing fees Balance—June 27, 2015 $	The following table presents the activity for the deferred financing fees for the year ended January 2, 2016 and December 27, 2014: Deferred financing fees Balance — December 28, 2013 $ 11,485 Loan origination fees 9,713 Amortization (3,983 ) Balance — December 27, 2014 $ 17,215 Loan origination fees 14,246 Amortization (3,390 ) Write off of deferred financing fees (12,179 ) Balance — January 2, 2016 $ 15,892

Accumulated Other Comprehensi39

Accumulated Other Comprehensive Loss (Tables)	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC [Member]
Accumulated Other Comprehensive Loss	Accumulated Foreign currency other Change in translation Cash flow hedge comprehensive retirement plans adjustments adjustments loss Balance — January 2, 2016 $ $ $ $ Foreign currency translation adjustment — — Loss on cash flow hedges — — Balance — July 2, 2016 $ $ $ $ Balance — December 27, 2014 $ $ $ — $ Foreign currency translation adjustment — — Balance — June 27, 2015 $ $ $ — $	The changes in each component of accumulated other comprehensive loss consisted of the following: Change in Foreign currency Cash flow hedge Accumulated Balance — December 29, 2012 $ (9,130 ) $ — $ — $ (9,130 ) Postretirement liability adjustment 3,085 — 3,085 Balance — December 28, 2013 $ (6,045 ) $ — $ — $ (6,045 ) Postretirement curtailment adjustment (942 ) — — (942 ) Postretirement liability adjustment (2,743 ) — — (2,743 ) Foreign currency translation adjustment — (5,816 ) — (5,816 ) Balance — December 27, 2014 $ (9,730 ) $ (5,816 ) $ — $ (15,546 ) Postretirement liability adjustment 2,123 — — 2,123 Foreign currency translation adjustment — (14,099 ) — (14,099 ) Loss on cash flow hedges — — (944 ) (944 ) Balance — January 2, 2016 $ (7,607 ) $ (19,915 ) $ (944 ) $ (28,466 )

Income Taxes (Tables)

Income Taxes (Tables) - Summit Materials, LLC [Member]	12 Months Ended
	Jan. 02, 2016
Components of Income Tax Benefit	For the years ended January 2, 2016, December 27, 2014 and December 28, 2013, income taxes consisted of the following: 2015 2014 2013 Provision for income taxes: Current $ 1,605 $ (905 ) $ 1,761 Deferred (19,868 ) (6,078 ) (4,408 ) Income tax benefit $ (18,263 ) $ (6,983 ) $ (2,647 )
Schedule of Income Tax Benefit	The effective tax rate on pre-tax income differs from the U.S. statutory rate of 35% due to the following: 2015 2014 2013 Income tax benefit at federal statutory tax rate $ (6,412 ) $ (4,643 ) $ (37,160 ) Less: Income tax (benefit) expense at federal statutory tax rate for LLC entities (9,908 ) (2,272 ) 32,801 State and local income taxes (2,389 ) (224 ) 130 Permanent differences 2,147 (129 ) (411 ) Goodwill impairment — — 1,046 Valuation allowance — 1,693 729 Other (1,701 ) (1,408 ) 218 Income tax benefit $ (18,263 ) $ (6,983 ) $ (2,647 )
Components of Net Deferred Income Tax Liability	The following table summarizes the components of the net deferred income tax liability as January 2, 2016 and December 27, 2014: 2015 2014 Deferred tax (liabilities) assets: Accelerated depreciation $ (35,221 ) $ (40,141 ) Mining reclamation reserve 2,411 2,180 Net operating loss 25,767 7,106 Net intangible assets (880 ) (1,072 ) Inventory purchase accounting adjustments 1,275 1,275 Investment in limited partnership (13,135 ) — Working capital (e.g., accrued compensation, prepaid assets) 387 (10 ) Deferred tax liabilities, net (19,396 ) (30,662 ) Less valuation allowance on loss carryforwards (2,523 ) (2,523 ) Total $ (21,919 ) $ (33,185 )

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables) - Summit Materials, LLC [Member]	12 Months Ended
	Jan. 02, 2016
Obligations and Funded Status	Obligations and Funded Status 2015 2014 Pension benefits Healthcare & Life Ins. Pension benefits Healthcare & Life Ins. Change in benefit obligations: Beginning of period $ 28,909 $ 13,356 $ 25,644 $ 14,155 Service cost 159 149 75 106 Interest cost 1,041 447 1,081 493 Actuarial (gain) loss (1,465 ) (1,720 ) 3,798 1,992 Change in plan provision 908 1,896 — (2,553 ) Benefits paid (1,638 ) (670 ) (1,689 ) (837 ) End of period 27,914 13,458 28,909 13,356 Change in fair value of plan assets: Beginning of period $ 18,872 $ — $ 19,074 $ — Actual return on plan assets (63 ) 526 — Employer contributions 1,166 670 961 837 Benefits paid (1,639 ) (670 ) (1,689 ) (837 ) End of period 18,336 — 18,872 — Funded status of plans $ (9,578 ) $ (13,458 ) $ (10,037 ) $ (13,356 ) Current liabilities $ — $ (964 ) $ — $ (1,041 ) Noncurrent liabilities (9,578 ) (12,494 ) (10,037 ) (12,315 ) Liability recognized $ (9,578 ) $ (13,458 ) $ (10,037 ) $ (13,356 ) Amounts recognized in accumulated other comprehensive income: Net actuarial loss $ 9,024 $ 3,949 $ 9,365 $ 5,904 Prior service cost — (2,206 ) — (2,380 ) Total amount recognized $ 9,024 $ 1,743 $ 9,365 $ 3,524
Components of Net Periodic Benefit Cost	Components of net periodic benefit cost: Service cost $ 159 $ 149 $ 75 $ 106 $ 295 $ 236 Interest cost 1,041 447 1,081 493 963 513 Amortization of loss 326 235 117 227 387 314 Expected return on plan assets (1,385 ) — (1,378 ) — (1,348 ) — Curtailments — — — (1,346 ) — — Special termination benefits — — — — — 39 Amortization of prior service credit — (174 ) — (174 ) — (180 ) Net periodic benefit cost $ 141 $ 657 $ (105 ) $ (694 ) $ 297 $ 922
Amounts Recognized in Other Comprehensive (Gain) Loss	2015 2014 2013 Pension benefits Healthcare & Life Ins. Pension benefits Healthcare & Life Ins. Pension benefits Healthcare & Life Ins. Amounts recognized in other comprehensive (income) loss: Net actuarial (loss) gain $ (16 ) $ (1,720 ) $ 4,650 $ 1,992 $ (2,838 ) $ (1,048 ) Prior service cost — — — (2,553 ) — — Amortization of prior year service cost — 174 — 174 — 180 Curtailment benefit — — — 1,346 — — Amortization of gain (326 ) (235 ) (117 ) (227 ) (387 ) (314 ) Adjustment to Prior Service Cost due to purchase accounting — — — — — — Total amount recognized $ (342 ) $ (1,781 ) $ 4,533 $ 732 $ (3,225 ) $ (1,182
Weighted-Average Assumptions Used to Determine Benefit Obligations	Assumptions— 2015 2014 Pension benefits Healthcare & Life Ins. Pension benefits Healthcare & Life Ins. Discount rate 3.74% - 3.97% 3.34% - 3.80% 3.50% - 3.65% 3.52% Expected long-term rate of return on plan assets 7.30% N/A 7.30% N/A
Weighted-Average Assumptions Used to Determine Net Periodic Benefit Cost	Weighted-average assumptions used to determine net periodic benefit cost for years ended January 2, 2016, December 27, 2014 and December 28, 2013: 2015 2014 2013 Pension Healthcare Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. benefits & Life Ins. Discount rate 3.50% - 3.98% 3.52% 4.21% - 4.46% 4.33% 3.30% - 3.57% 3.41% Expected long-term rate of return on plan assets 7.30% N/A 7.50% N/A 7.50% N/A
Effects of One Percentage-Point Change in Assumed Health Care Cost Trend Rates	A one percentage-point change in assumed health care cost trend rates would have the following effects as of year-end 2015 and 2014: 2015 2014 Increase Decrease Increase Decrease Total service cost and interest cost components $ 45 $ (36 ) $ 39 $ (34 ) APBO 1,302 (1,121 ) 1,333 (1,136 )
Fair Value of Company's Pension Plans' Assets	The fair value of the Plans’ assets by asset class and fair value hierarchy level as of December 31, 2015 and December 27, 2014 are as follows: 2015 Quoted prices in active Total fair markets for identical Observable value assets (Level 1) inputs (Level 2) Fixed income securities: Intermediate - government $ 1,410 $ — $ 1,410 Intermediate - corporate 3,376 — 3,376 Short-term - government 390 — 390 Short-term - corporate 5,571 — 5,571 Equity securities: U.S. Large cap value 1,148 1,148 — U.S. Large cap growth 1,153 1,153 — U.S. Mid cap value 557 557 — U.S. Mid cap growth 569 569 — U.S. Small cap value 554 554 — U.S. Small cap growth 554 554 — International 1,118 1,118 — Cash 1,592 1,592 — Precious metals 345 345 — Total $ 18,337 $ 7,590 $ 10,747 2014 Quoted prices in active Total fair markets for identical Observable value assets (Level 1) inputs (Level 2) Fixed income securities: Intermediate - government $ 1,468 $ — $ 1,468 Intermediate - corporate 3,342 — 3,342 Short-term - government 2,435 — 2,435 Short-term - corporate 3,700 — 3,700 Equity securities: U.S. Large cap value 1,180 1,180 — U.S. Large cap growth 1,173 1,173 — U.S. Mid cap value 590 590 — U.S. Mid cap growth 598 598 — U.S. Small cap value 597 597 — U.S. Small cap growth 611 611 — International 1,098 1,098 — Cash 1,712 1,712 — Precious metals 368 368 — Total $ 18,872 $ 7,927 $ 10,945
Estimated Benefit Payments	The estimated benefit payments for each of the next five years and the five-year period thereafter are as follows: Pension Healthcare and Life benefits Insurance Benefits 2016 1,768 964 2017 1,768 913 2018 1,807 941 2019 1,812 918 2020 1,788 937 2021- 2024 8,680 4,598 Total $ 17,623 $ 9,271

Accrued Mining and Landfill R42

Accrued Mining and Landfill Reclamation (Tables)	12 Months Ended
	Jan. 02, 2016
Summit Materials, LLC [Member]
Activity for Asset Retirement Obligations	The following table presents the activity for the asset retirement obligations for the years ended January 2, 2016 and December 27, 2014: 2015 2014 Beginning balance $ 18,310 $ 15,781 Acquired obligations 745 140 Change in cost estimate 907 2,233 Settlement of reclamation obligations (689 ) (1,178 ) Additional liabilities incurred 60 463 Accretion expense 1,402 871 Ending balance $ 20,735 $ 18,310

Acquisition-Related Liabiliti43

Acquisition-Related Liabilities (Tables)	12 Months Ended
	Jan. 02, 2016
Summit Materials, LLC [Member]
Remaining Payments Due under Noncompete and Deferred Consideration Agreements	The remaining payments due under these noncompete and deferred consideration agreements are as follows: 2016 13,240 2017 10,200 2018 9,660 2019 5,195 2020 4,728 Thereafter 11,541 Total scheduled payments 54,564 Present value adjustments (12,845 ) Total noncompete obligations and deferred consideration $ 41,719

Supplemental Cash Flow Inform44

Supplemental Cash Flow Information (Tables)	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC [Member]
Schedule of Supplemental Cash Flow Information	Six months ended July 2, June 27, 2016 2015 Cash payments: Interest $ $ Income taxes Non cash financing activities: Purchase of noncontrolling interest in Continental Cement $ — $	Supplemental cash flow information for the years ended January 2, 2016, December 27, 2014 and December 28, 2013 was as follows: 2015 2014 2013 Cash payments: Interest $ 89,102 $ 64,097 $ 52,001 Income taxes 1,685 1,361 4,567 Non cash financing activities: Purchase of noncontrolling interest in Continental Cement $ (64,102 ) $ — $ —

Leasing Arrangements (Tables)

Leasing Arrangements (Tables)	12 Months Ended
	Jan. 02, 2016
Summit Materials, LLC [Member]
Minimum Contractual Commitments for the Subsequent Five Years under Long-Term Operating Leases	Minimum contractual commitments for the subsequent five years under long-term operating leases and under royalty agreements are as follows: Operating Royalty 2016 $ 6,280 $ 3,963 2017 5,050 4,828 2018 3,609 4,438 2019 2,915 4,085 2020 2,031 3,871

Employee Long Term Incentive 46

Employee Long Term Incentive Plan (Tables) - Summit Materials, LLC [Member]	12 Months Ended
	Jan. 02, 2016
Summary of Information for the Equity Awards Granted	The following table summarizes information for the equity awards granted in 2015: LP Units Warrants Number of Weighted Number of Weighted Beginning balance - December 27, 2014 — $ — — $ — LP Unit Reclassification(1) 1,523,165 18.00 — — Granted — — 160,333 18.00 Vested 253,829 18.00 — — Forfeited (22,644 ) 18.00 — — Balance - January 2, 2016 1,754,350 $ 18.00 160,333 $ 18.00 LP Units exercisable 1,754,350 20.04 (1) In conjunction with the reclassification, the Class D interests were converted to LP Units. This amount reflects the reclassification of the vested Class D interests. Options Restricted Stock Units Number of Weighted Number of Weighted Beginning balance - December 27, 2014 — $ — — $ — Granted 2,300,314 9.00 10,000 23.79 Forfeited (34,730 ) 8.95 — — Balance - January 2, 2016 2,265,584 $ 9.00 10,000 $ 23.79
Capital Units [Member]
Weighted Average Assumptions Used to Estimate the Fair Value of Grants	The following table presents the weighted average assumptions used to estimate the fair value of grants in 2015, 2014 and 2013: 2015 2014 2013 Class D Units Risk-free interest rate 1.68% - 1.92 % 0.50% - 0.68 % 0.50 % Dividend yield None None None Volatility 50 % 58 % 58 % Expected term 7 - 10 years 3 - 4 years 4 years

Segment Information (Tables)

Segment Information (Tables)	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC [Member]
Summary of Financial Data for Company's Reportable Business Segments	Six months ended July 2, June 27, 2016 2015 Revenue*: West $ $ East Cement Total revenue $ $ * Six months ended July 2, June 27, 2016 2015 Adjusted EBITDA: West $ $ East Cement Corporate and other Total Adjusted EBITDA Interest expense Depreciation, depletion and amortization Accretion IPO/ Legacy equity modification costs Loss on debt financings — Acquisition transaction expenses Management fees and expenses — Non-cash compensation Other Loss from continuing operations before taxes $ $ Six months ended July 2, June 27, 2016 2015 Cash paid for capital expenditures: West $ $ East Cement Total reportable segments Corporate and other Total capital expenditures $ $ Six months ended July 2, June 27, 2016 2015 Depreciation, depletion, amortization and accretion: West $ $ East Cement Total reportable segments Corporate and other Total depreciation, depletion, amortization and accretion $ $ July 2, January 2, 2016 2016 Total assets: West $ $ East Cement Total reportable segments Corporate and other Total $ $ Six months ended July 2, June 27, 2016 2015 Revenue by product*: Aggregates $ $ Cement Ready-mixed concrete Asphalt Paving and related services Other Total revenue $ $ *	The following tables display selected financial data for the Company’s reportable business segments as of and for the years ended January 2, 2016, December 27, 2014 and December 28, 2013: 2015 2014 2013 Revenue: West $ 804,503 $ 665,716 $ 426,195 East 432,310 432,942 398,302 Cement 195,484 105,573 91,704 Total revenue $ 1,432,297 $ 1,204,231 $ 916,201 2015 2014 2013 Adjusted EBITDA West $ 150,764 $ 102,272 $ 42,300 East 92,303 73,822 67,146 Cement 74,845 35,133 36,647 Corporate and other (30,384 ) (22,194 ) (16,046 ) Total reportable segments and corporate 287,528 189,033 130,047 Interest expense 83,757 86,742 56,443 Depreciation, depletion and amortization 118,321 86,955 72,217 Accretion 1,402 871 717 Initial public offering costs 28,296 — — Loss on debt financings 71,631 — 3,115 Goodwill impairment — — 68,202 Acquisition transaction expenses 9,519 8,554 3,990 Management fees and expenses 1,046 4,933 2,620 Non-cash compensation 5,448 2,235 2,315 (Gain) loss on disposal and impairment of assets (16,561 ) 8,735 12,419 Other 2,991 3,344 13,807 Loss from continuing operations before taxes $ (18,322 ) $ (13,336 ) $ (105,798 ) 2015 2014 2013 Cash paid for capital expenditures: West $ 39,896 $ 31,968 $ 21,856 East 26,268 23,702 15,189 Cement 17,151 15,959 25,594 Total reportable segments 83,315 71,629 62,639 Corporate and other 5,635 4,533 3,360 Total capital expenditures $ 88,950 $ 76,162 $ 65,999 2015 2014 2013 Depreciation, depletion, amortization and accretion: West $ 53,727 $ 33,271 $ 24,167 East 38,923 38,035 36,489 Cement 24,758 15,052 11,812 Total reportable segments 117,408 86,358 72,468 Corporate and other 2,315 1,468 466 Total depreciation, depletion, amortization and accretion $ 119,723 $ 87,826 $ 72,934 2015 2014 2013 Total assets: West $ 821,479 $ 771,234 $ 376,190 East 545,187 553,843 482,380 Cement 843,941 364,351 361,079 Total reportable segments 2,210,607 1,689,428 1,219,649 Corporate and other 184,555 23,225 14,765 Total $ 2,395,162 $ 1,712,653 $ 1,234,414 2015 2014 2013 Revenue by product:* Aggregates $ 296,960 $ 227,885 $ 159,508 Cement 181,901 94,402 80,757 Ready-mixed concrete 350,554 274,970 112,878 Asphalt 292,193 278,867 220,060 Paving and related services 504,459 530,297 478,280 Other (193,770 ) (202,190 ) (135,282 ) Total revenue $ 1,432,297 $ 1,204,231 $ 916,201 * Revenue by product includes intercompany and intracompany sales transferred at market value. The elimination of intracompany transactions is included in Other. Revenue from the liquid asphalt terminals is included in asphalt revenue.

Senior Notes' Guarantor and N48

Senior Notes' Guarantor and Non-Guarantor Financial Information (Tables) - Summit Materials, LLC [Member]	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Condensed Consolidating Balance Sheets	Condensed Consolidating Balance Sheets July 2, 2016 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ $ $ $ $ Accounts receivable, net — Intercompany receivables — — Cost and estimated earnings in excess of billings — — Inventories — — Other current assets — Total current assets Property, plant and equipment, net — Goodwill — — Intangible assets, net — — Other assets Total assets $ $ $ $ $ Liabilities and Member’s Interest Current liabilities: Current portion of debt $ $ — $ — $ — $ Current portion of acquisition-related liabilities — — Accounts payable Accrued expenses Intercompany payables — Billings in excess of costs and estimated earnings — — Total current liabilities Long-term debt — — — Acquisition-related liabilities — — — Other noncurrent liabilities Total liabilities Total member's interest Total liabilities and member’s interest $ $ $ $ $ Condensed Consolidating Balance Sheets January 2, 2016 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ $ $ $ $ Accounts receivable, net Intercompany receivables — Cost and estimated earnings in excess of billings — — Inventories — — Other current assets — Total current assets Property, plant and equipment, net — Goodwill — — Intangible assets, net — — Other assets Total assets $ $ $ $ $ Liabilities and Member’s Interest Current liabilities: Current portion of debt $ $ — $ — $ — $ Current portion of acquisition-related liabilities — — Accounts payable Accrued expenses Intercompany payables — Billings in excess of costs and estimated earnings — — Total current liabilities Long-term debt — — — Acquisition-related liabilities — — — Other noncurrent liabilities Total liabilities Total member's interest Total liabilities and member’s interest $ $ $ $ $	Condensed Consolidating Balance Sheets January 2, 2016 Issuers Guarantors Non- Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 180,712 $ 4,068 $ 12,208 $ (11,600 ) $ 185,388 Accounts receivable, net 1 136,916 8,681 (54 ) 145,544 Intercompany receivables 562,311 114,402 10,670 (687,383 ) — Cost and estimated earnings in excess of billings — 5,389 301 — 5,690 Inventories — 126,553 3,529 — 130,082 Other current assets 764 3,306 737 — 4,807 Total current assets 743,788 390,634 36,126 (699,037 ) 471,511 Property, plant and equipment, net 10,355 1,232,340 26,311 — 1,269,006 Goodwill — 550,028 46,369 — 596,397 Intangible assets, net — 13,797 1,208 — 15,005 Other assets 1,840,889 130,992 2,288 (1,930,926 ) 43,243 Total assets $ 2,595,032 $ 2,317,791 $ 112,302 $ (2,629,963 ) $ 2,395,162 Liabilities, Redeemable Noncontrolling Interest and Member’s Interest Current liabilities: Current portion of debt $ 6,500 $ — $ — $ — $ 6,500 Current portion of acquisition-related liabilities 1,400 16,684 — — 18,084 Accounts payable 2,138 74,111 5,202 (54 ) 81,397 Accrued expenses 40,437 62,217 1,888 (11,600 ) 92,942 Intercompany payables 122,174 562,537 2,672 (687,383 ) — Billings in excess of costs and estimated earnings — 12,980 101 — 13,081 Total current liabilities 172,649 728,529 9,863 (699,037 ) 212,004 Long-term debt 1,273,652 — — — 1,273,652 Acquisition-related liabilities — 31,028 — — 31,028 Other noncurrent liabilities 1,292 197,484 56,703 (155,293 ) 100,186 Total liabilities 1,447,593 957,041 66,566 (854,330 ) 1,616,870 Redeemable noncontrolling interest — — — — — Redeemable members’ interest — — — — — Total stockholder’s equity 1,147,439 1,360,750 45,736 (1,775,633 ) 778,292 Total liabilities, redeemable noncontrolling interest and member’s interest $ 2,595,032 $ 2,317,791 $ 112,302 $ (2,629,963 ) $ 2,395,162 Condensed Consolidating Balance Sheets December 27, 2014 Issuers Non- Wholly- Non- Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 10,837 $ 2 $ 695 $ 8,793 $ (7,112 ) $ 13,215 Accounts receivable, net 1 6,629 124,380 11,525 (1,233 ) 141,302 Intercompany receivables 376,344 4,095 30,539 4,052 (415,030 ) — Cost and estimated earnings in excess of billings — — 9,819 355 — 10,174 Inventories — 8,696 98,188 4,669 — 111,553 Other current assets 7,148 464 8,471 1,775 (1,853 ) 16,005 Total current assets 394,330 19,886 272,092 31,169 (425,228 ) 292,249 Property, plant and equipment, net 7,035 302,524 610,717 30,325 — 950,601 Goodwill — 23,124 340,969 55,177 — 419,270 Intangible assets, net — 542 14,245 2,860 — 17,647 Other assets 1,151,554 25,233 111,155 1,362 (1,256,418 ) 32,886 Total assets $ 1,552,919 $ 371,309 $ 1,349,178 $ 120,893 $ (1,681,646 ) $ 1,712,653 Liabilities, Redeemable Noncontrolling Interest and Member’s Interest Current liabilities: Current portion of debt $ 5,275 $ 1,273 $ 3,990 $ — $ (5,263 ) $ 5,275 Current portion of acquisition-related liabilities 166 — 18,236 — — 18,402 Accounts payable 3,655 6,845 65,018 4,569 (1,233 ) 78,854 Accrued expenses 37,101 10,178 59,477 3,705 (8,965 ) 101,496 Intercompany payables 162,728 4,052 245,416 2,834 (415,030 ) — Billings in excess of costs and estimated earnings — — 8,931 27 — 8,958 Total current liabilities 208,925 22,348 401,068 11,135 (430,491 ) 212,985 Long-term debt 1,057,992 153,318 466,292 — (633,917 ) 1,043,685 Acquisition-related liabilities — — 42,736 — — 42,736 Other noncurrent liabilities 796 24,787 64,312 57,736 (55,107 ) 92,524 Total liabilities 1,267,713 200,453 974,408 68,871 (1,119,515 ) 1,391,930 Redeemable noncontrolling interest — — — — 33,740 33,740 Redeemable members’ interest — 34,543 — — (34,543 ) — Total partner’s interest 285,206 136,313 374,770 52,022 (561,328 ) 286,983 Total liabilities, redeemable noncontrolling interest and member’s interest $ 1,552,919 $ 371,309 $ 1,349,178 $ 120,893 $ (1,681,646 ) $ 1,712,653
Condensed Consolidating Statements of Operations and Comprehensive Loss	Condensed Consolidating Statements of Operations For the six months ended July 2, 2016 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ $ $ $ Cost of revenue (excluding items shown separately below) — General and administrative expenses — Depreciation, depletion, amortization and accretion — Operating (loss) income — Other (income) loss, net Interest expense — (Loss) income from continuing operations before taxes Income tax (benefit) expense — — (Loss) income from continuing operations Income from discontinued operations — — — — — Net (loss) income Net (loss) income attributable to noncontrolling interest — — — Net (loss) income attributable to member of Summit Materials, LLC $ $ $ $ $ Comprehensive (loss) income attributable to member of Summit Materials, LLC $ $ $ $ $ Condensed Consolidating Statements of Operations For the six months ended June 27, 2015 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ $ $ $ Cost of revenue (excluding items shown separately below) — General and administrative expenses — Depreciation, depletion, amortization and accretion — Operating (loss) income — Other expense, net Interest expense (Loss) income from continuing operations before taxes Income tax (benefit) expense — — (Loss) income from operations Income from discontinued operations — — — Net (loss) income Net loss attributable to noncontrolling interest — — — Net (loss) income attributable to member of Summit Materials, LLC $ $ $ $ $ Comprehensive (loss) income attributable to member of Summit Materials, LLC $ $ $ $ $	Condensed Consolidating Statements of Operations and Comprehensive Loss Year ended January 2, 2016 Issuers Guarantors Non- Eliminations Consolidated Revenue $ — $ 1,364,622 $ 100,360 $ (32,685 ) $ 1,432,297 Cost of revenue (excluding items shown separately below) — 958,527 64,803 (32,685 ) 990,645 General and administrative expenses 73,555 107,282 6,451 — 187,288 Depreciation, depletion, amortization and accretion 2,316 112,166 5,241 — 119,723 Operating (loss) income (75,871 ) 186,647 23,865 — 134,641 Other (income) expense, net (107,275 ) 9,555 294 166,632 69,206 Interest expense 27,222 52,970 3,565 — 83,757 Income from continuing operations before taxes 4,182 124,122 20,006 (166,632 ) (18,322 ) Income tax benefit (expense) — (18,664 ) 401 — (18,263 ) Income from continuing operations 4,182 142,786 19,605 (166,632 ) (59 ) Income from discontinued operations — (2,415 ) — — (2,415 ) Net income 4,182 145,201 19,605 (166,632 ) 2,356 Net income attributable to minority interest — — — (1,826 ) (1,826 ) Net income attributable to member of Summit Materials, LLC $ 4,182 $ 145,201 $ 19,605 $ (164,806 ) $ 4,182 Comprehensive income attributable to member of Summit Materials, LLC $ (8,738 ) $ 146,380 $ 5,506 $ (151,886 ) $ (8,738 ) Condensed Consolidating Statements of Operations and Comprehensive Loss Year ended December 27, 2014 Issuers Non- Wholly- Non- Eliminations Consolidated Revenue $ — $ 94,402 $ 1,065,590 $ 72,172 $ (27,933 ) $ 1,204,231 Cost of revenue (excluding items shown separately below) — 67,951 796,078 51,064 (27,933 ) 887,160 General and administrative expenses 30,736 6,763 119,250 2,537 — 159,286 Depreciation, depletion, amortization and accretion 1,468 14,500 70,116 1,742 — 87,826 Operating (loss) income (32,204 ) 5,188 80,146 16,829 — 69,959 Other expense (income), net (53,827 ) (14,444 ) (6,687 ) (3 ) 71,514 (3,447 ) Interest expense 31,827 11,608 51,248 1,172 (9,113 ) 86,742 (Loss) income from continuing operations before taxes (10,204 ) 8,024 35,585 15,660 (62,401 ) (13,336 ) Income tax (benefit) expense (1,427 ) — (5,766 ) 210 — (6,983 ) (Loss) income from continuing operations (8,777 ) 8,024 41,351 15,450 (62,401 ) (6,353 ) Income from discontinued operations — — (71 ) — — (71 ) Net (loss) income (8,777 ) 8,024 41,422 15,450 (62,401 ) (6,282 ) Net loss attributable to noncontrolling interest — — — — 2,495 2,495 Net (loss) income attributable to member of Summit Materials, LLC $ (8,777 ) $ 8,024 $ 41,422 $ 15,450 $ (64,896 ) $ (8,777 ) Comprehensive (loss) income attributable to member of Summit Materials, LLC $ (18,278 ) 2,759 $ 41,422 $ 9,634 $ (53,815 ) $ (18,278 ) Condensed Consolidating Statements of Operations and Comprehensive Loss Year ended December 28, 2013 Issuers Non-Wholly-owned Wholly- Non- Eliminations Consolidated Revenue $ — $ 80,759 $ 807,921 $ 41,910 $ (14,389 ) $ 916,201 Cost of revenue (excluding items shown separately below) — 55,241 611,799 24,401 (14,389 ) 677,052 General and administrative expenses 7,241 7,673 129,768 1,308 — 145,990 Goodwill impairment — — 68,202 — Depreciation, depletion, amortization and accretion 465 11,378 60,078 1,013 — 72,934 Operating (loss) income (7,706 ) 6,467 (61,926 ) 15,188 — (47,977 ) Other expense (income), net 99,085 (3,737 ) (3,410 ) 274 (90,834 ) 1,378 Interest expense — 10,702 49,591 382 (4,232 ) 56,443 (Loss) income from continuing operations before taxes (106,791 ) (498 ) (108,107 ) 14,532 95,066 (105,798 ) Income tax benefit — — (2,647 ) — — (2,647 ) (Loss) income from continuing operations (106,791 ) (498 ) (105,460 ) 14,532 95,066 (103,151 ) Loss from discontinued operations — — 528 — — 528 Net (loss) income (106,791 ) (498 ) (105,988 ) 14,532 95,066 (103,679 ) Net income attributable to noncontrolling interest — — — — 3,112 3,112 Net (loss) income attributable to member of Summit Materials, LLC $ (106,791 ) $ (498 ) $ (105,988 ) $ 14,532 $ 91,954 $ (106,791 ) Comprehensive (loss) income attributable to member of Summit Materials, LLC $ (106,791 ) 3,909 $ (105,988 ) $ 14,532 $ 90,632 $ (103,706 )
Condensed Consolidating Statements of Cash Flows	Condensed Consolidating Statements of Cash Flows For the six months ended July 2, 2016 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ $ $ $ — $ Cash flow from investing activities: Acquisitions, net of cash acquired — — Purchase of property, plant and equipment — Proceeds from the sale of property, plant, and equipment — — Other — — — Net cash used for investing activities — Cash flow from financing activities: Proceeds from investment by member — — Capital issuance costs — — — Net proceeds from debt issuance — — — Loans received from and payments made on loans from other Summit Companies — Payments on long-term debt — — Payments on acquisition-related liabilities — — Financing costs — — — Distributions from partnership — — — Net cash (used for) provided by financing activities Impact of cash on foreign currency — — — Net decrease in cash Cash — Beginning of period Cash — End of period $ $ $ $ $ Condensed Consolidating Statements of Cash Flows For the six months ended June 27, 2015 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ $ $ $ $ Cash flow from investing activities: Acquisitions, net of cash acquired — — — Purchase of property, plant and equipment — Proceeds from the sale of property, plant, and equipment — — Other — — — Net cash used for investing activities — Cash flow from financing activities: Proceeds from investment by member — — — Capital issuance costs — — — Net proceeds from debt issuance — — — Loans received from and payments made on loans from other Summit Companies — Payments on long-term debt — Payments on acquisition-related liabilities — — Financing costs — — — Distributions from partnership — — — Other — — — Net cash provided by (used for) financing activities Impact of cash on foreign currency — — — Net (decrease) increase in cash Cash — Beginning of period Cash — End of period $ $ $ $ $	Condensed Consolidating Statements of Cash Flows For the year ended January 2, 2016 Issuers Guarantors Non- Eliminations Consolidated Net cash (used in) provided by operating activities $ (276,104 ) $ 356,187 $ 18,287 $ (167 ) $ 98,203 Cash flow from investing activities: Acquisitions, net of cash acquired — (510,017 ) — — (510,017 ) Purchase of property, plant and equipment (5,636 ) (81,980 ) (1,334 ) — (88,950 ) Proceeds from the sale of property, plant, and equipment — 12,945 165 — 13,110 Other — 1,510 — — 1,510 Net cash used for investing activities (5,636 ) (577,542 ) (1,169 ) — (584,347 ) Cash flow from financing activities: Proceeds from investment by member (155,060 ) 662,826 — — 507,766 Capital issuance costs (12,930 ) — — — (12,930 ) Net proceeds from debt issuance 1,748,875 — — — 1,748,875 Loans received from and payments made on loans from other Summit Companies (208,459 ) 226,703 (12,700 ) (5,544 ) — Payments on long-term debt (859,796 ) (646,746 ) — 1,056 (1,505,486 ) Payments on acquisition-related liabilities (166 ) (17,890 ) — — (18,056 ) Financing costs (14,246 ) — — — (14,246 ) Distributions (46,603 ) — — — (46,603 ) Other — (167 ) — 167 — Net cash provided by (used for) financing activities 451,615 224,726 (12,700 ) (4,321 ) 659,320 Impact of cash on foreign currency — — (1,003 ) — (1,003 ) Net increase (decrease) in cash 169,875 3,371 3,415 (4,488 ) 172,173 Cash and cash equivalents — Beginning of period 10,837 697 8,793 (7,112 ) 13,215 Cash and cash equivalents — End of period $ 180,712 $ 4,068 $ 12,208 $ (11,600 ) $ 185,388 Condensed Consolidating Statements of Cash Flows For the year ended December 27, 2014 Issuers Non- Wholly- Wholly- Non- Eliminations Consolidated Net cash (used in) provided by operating activities $ (40,964 ) $ 11,776 $ 102,219 $ 8,207 $ (2,000 ) $ 79,238 Cash flow from investing activities: Acquisitions, net of cash acquired (181,754 ) — (216,100 ) — — (397,854 ) Purchase of property, plant and equipment (4,534 ) (14,941 ) (55,222 ) (1,465 ) — (76,162 ) Proceeds from the sale of property, plant, and equipment — — 13,134 232 — 13,366 Other — (1,387 ) (597 ) — 1,354 (630 ) Net cash (used for) provided by investing activities (186,288 ) (16,328 ) (258,785 ) (1,233 ) 1,354 (461,280 ) Cash flow from financing activities: Proceeds from investment by member 27,617 — — 1,354 (1,354 ) 27,617 Net proceeds from debt issuance 762,250 — — — — 762,250 Loans received from and payments made on loans from other Summit Companies (170,915 ) 5,338 173,166 (3,017 ) (4,572 ) — Payments on long-term debt (380,065 ) (793 ) (8,412 ) — — (389,270 ) Payments on acquisition-related liabilities (2,000 ) — (8,935 ) — — (10,935 ) Financing costs (9,085 ) — — — — (9,085 ) Other (88 ) — (2,000 ) — 2,000 (88 ) Net cash provided by (used for) financing activities 227,714 4,545 153,819 (1,663 ) (3,926 ) 380,489 Impact of cash on foreign currency — — — (149 ) — (149 ) Net increase (decrease) in cash 462 (7 ) (2,747 ) 5,162 (4,572 ) (1,702 ) Cash and cash equivalents — Beginning of period 10,375 9 3,442 3,631 (2,540 ) 14,917 Cash and cash equivalents — End of period $ 10,837 $ 2 $ 695 $ 8,793 $ (7,112 ) $ 13,215 Condensed Consolidating Statements of Cash Flows For the year ended December 28, 2013 Issuers Non- Wholly- Wholly- Non- Eliminations Consolidated Net cash (used in) provided by operating activities $ (232 ) $ 9,003 $ 44,746 $ 12,895 $ — $ 66,412 Cash flow from investing activities: Acquisitions, net of cash acquired — — (61,601 ) — — (61,601 ) Purchase of property, plant and equipment (3,359 ) (24,896 ) (36,629 ) (1,115 ) — (65,999 ) Proceeds from the sale of property, plant, and equipment — 3 16,020 62 — 16,085 Other — — — — — — Net cash used for investing activities (3,359 ) (24,893 ) (82,210 ) (1,053 ) — (111,515 ) Cash flow from financing activities: Net proceeds from debt issuance 234,681 — — — — 234,681 Loans received from and payments made on loans from other Summit Companies (29,121 ) 15,502 19,726 (8,891 ) 2,784 — Payments on long-term debt (188,424 ) — — — — (188,424 ) Payments on acquisition-related liabilities — — (9,801 ) — — (9,801 ) Financing costs (3,864 ) (3,864 ) Other (3 ) — — — — (3 ) Net cash provided by (used for) financing activities 13,269 15,502 9,925 (8,891 ) 2,784 32,589 Net increase (decrease) in cash 9,678 (388 ) (27,539 ) 2,951 2,784 (12,514 ) Cash and cash equivalents — Beginning of period 697 397 30,981 680 (5,324 ) 27,431 Cash and cash equivalents — End of period $ 10,375 $ 9 $ 3,442 $ 3,631 $ (2,540 ) $ 14,917

Supplementary Data (Unaudited)

Supplementary Data (Unaudited) (Tables)	12 Months Ended
	Jan. 02, 2016
Summit Materials, LLC [Member]
Supplemental Financial Information	Supplemental financial information (unaudited) by quarter is as follows for the years ended January 2, 2016 and December 27, 2014: 2015 2014 4Q 3Q 2Q 1Q 4Q 3Q 2Q 1Q Net revenue $ 359,532 $ 426,286 $ 329,009 $ 175,139 $ 294,040 $ 348,136 $ 292,410 $ 136,019 Operating income (loss) 67,990 83,357 42,300 (59,006 ) 23,307 47,749 33,922 (35,019 ) Income (loss) from continuing operations 46,106 34,106 (434 ) (79,837 ) 4,753 28,110 13,832 (53,048 ) Net income (loss) 47,706 34,163 324 (79,837 ) 4,468 28,117 14,201 (53,068 )

Summary of Organization and S50

Summary of Organization and Significant Accounting Policies - Additional Information (Detail) - Summit Materials, LLC [Member]	Aug. 11, 2015USD ($)$ / sharesshares	Mar. 11, 2015shares	Apr. 25, 2015USD ($)	Jul. 02, 2016USD ($)segment	Jun. 27, 2015USD ($)	Jan. 02, 2016USD ($)CustomerSegment$ / sharesshares	Dec. 27, 2014USD ($)Customer	Dec. 28, 2013USD ($)Customer	Nov. 28, 2015USD ($)	Sep. 26, 2015USD ($)	Aug. 22, 2015USD ($)	Jul. 08, 2015USD ($)	Apr. 30, 2015USD ($)
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Number of operating segments				3		3
Date of incorporation						Sep. 23, 2014
Number of customers accounted for more than 10% of total revenue | Customer						0	0	0
Net gain (loss) from asset dispositions				$ 3,717,000	$ 3,487,000	$ 23,087,000	$ (6,500,000)	$ (12,419,000)
Impairment charges						$ 0	0	0
Inflation rate						2.50%
Amortization expense				1,000,000	1,000,000	$ 2,200,000	900,000	800,000
Interest rate derivatives										$ 200,000,000
Decrease in other assets (noncurrent)				$ 367,000	$ (53,000)	$ 1,369,000	(4,767,000)	$ 1,708,000
Minimum [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Ownership investment percentage						20.00%
Maximum [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Ownership investment percentage						50.00%
Accounting Standards Update (ASU) 2015-03 [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Decrease in long-term debt							$ (16,800,000)
Level 3 [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Discount rate				11.00%		11.00%
Common Class A [Member] | Continental Cement Company, L.L.C. [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Class A common shares | shares						1,029,183
10 1/2% Senior Notes, due 2020 [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Senior notes, aggregate principal amount redeemed			$ 288,200,000						$ 153,800,000		$ 183,000,000	$ 336,800,000
Senior notes, interest rate (as a percent)							10.50%
Debt instrument, face amount							$ 625,000,000
Initial Public Offering [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Operations commenced date						Mar. 11, 2015
Net proceeds from IPO						$ 433,000,000
Initial Public Offering [Member] | Blackstone Management Partners L.L.C. [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Payment of termination fee to affiliates of Sponsors						$ 13,800,000
Initial Public Offering [Member] | Common Class A [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Class A common shares | shares						25,555,555
Class A Common stock offering price per share | $ / shares						$ 18
Common stock issued (in shares) | shares		25,555,555
Initial Public Offering [Member] | 10 1/2% Senior Notes, due 2020 [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Senior notes, aggregate principal amount redeemed						$ 288,200,000							$ 288,200,000
Senior notes, interest rate (as a percent)						10.50%							10.50%
Senior notes, redemption date						Jan. 31, 2020
Debt instrument, face amount						$ 288,200,000
Debt Instrument, redemption premium			$ 38,200,000			38,200,000
Accrued and unpaid interest						$ 5,200,000
Follow on Public Offering [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Class A common shares | shares	22,425,000
Class A Common stock offering price per share | $ / shares	$ 25.75
Net proceeds from IPO	$ 555,800,000
Number of newly-issued shares purchased from Summit Holdings | shares	3,750,000
Number of shares purchased from outstanding shares of Summit Holding | shares	18,675,000
Amount of purchase price due	$ 80,000,000
Follow on Public Offering [Member] | Common Class A [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Common stock issued (in shares) | shares	22,425,000
Follow on Public Offering [Member] | Common Class A [Member] | Blackstone Management Partners L.L.C. [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Common stock issued (in shares) | shares						1,681,875
Sales Revenue, Net [Member] | Customer Concentration Risk [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Customer accounted revenue						10.00%	10.00%	10.00%
Sales Revenue, Net [Member] | Customer Concentration Risk [Member] | Maximum [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Customer accounted revenue				10.00%
Class B Units [Member] | Initial Public Offering [Member] | Continental Cement Company, L.L.C. [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Class B capital units purchased | shares						71,428,571

Summary of Organization and S51

Summary of Organization and Significant Accounting Policies - Estimated Useful Lives of Assets (Detail) - Summit Materials, LLC [Member]	12 Months Ended
	Jan. 02, 2016
Minimum [Member] | Buildings and Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years
Minimum [Member] | Plants, Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	20 years
Minimum [Member] | Mobile Equipment and Barges [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	15 years
Minimum [Member] | Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Minimum [Member] | Truck and Auto Fleet [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Minimum [Member] | Landfill Airspace and Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Minimum [Member] | Property, Plant and Equipment, Other Types [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	2 years
Maximum [Member] | Buildings and Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	40 years
Maximum [Member] | Plants, Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	40 years
Maximum [Member] | Mobile Equipment and Barges [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	20 years
Maximum [Member] | Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	6 years
Maximum [Member] | Truck and Auto Fleet [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years
Maximum [Member] | Landfill Airspace and Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	60 years
Maximum [Member] | Property, Plant and Equipment, Other Types [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years

Summary of Organization and S52

Summary of Organization and Significant Accounting policies - Intangible Assets by Type and in Total (Detail) - Summit Materials, LLC [Member] - USD ($) $ in Thousands	Jul. 02, 2016	Jan. 02, 2016	Dec. 27, 2014
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 32,159	$ 20,242	$ 20,720
Accumulated Amortization	(6,577)	(5,237)	(3,073)
Net Carrying Amount	25,582	15,005	17,647
Leases [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	22,103	10,357	10,357
Accumulated Amortization	(2,844)	(2,531)	(2,031)
Net Carrying Amount	19,259	7,826	8,326
Reserve Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	8,807	8,636	9,094
Accumulated Amortization	(3,037)	(2,078)	(540)
Net Carrying Amount	5,770	6,558	8,554
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,000	1,000	1,020
Accumulated Amortization	(608)	(558)	(470)
Net Carrying Amount	392	442	550
Other [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	249	249	249
Accumulated Amortization	(88)	(70)	(32)
Net Carrying Amount	$ 161	$ 179	$ 217

Summary of Organization and S53

Summary of Organization and Significant Accounting Policies - Estimated Amortization Expense for Intangible Assets (Detail) - Summit Materials, LLC [Member] - USD ($) $ in Thousands	Jul. 02, 2016	Jan. 02, 2016	Dec. 27, 2014
Finite-Lived Intangible Assets [Line Items]
2,016		$ 2,167
2,017	$ 1,258	959
2,018	1,252	959
2,019	1,246	959
2,020	1,162	901
Thereafter		9,060
Total	$ 25,582	$ 15,005	$ 17,647

Summary of Organization and S54

Summary of Organization and Significant Accounting Policies - Schedule of Contingent Consideration Obligations Measured at Fair Value (Detail) - Summit Materials, LLC [Member] - USD ($) $ in Thousands	Jan. 02, 2016	Dec. 27, 2014
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration	$ 4,918	$ 2,375
Cash flow hedge	224
Contingent consideration	2,475	$ 5,379
Cash flow hedge	$ 681

Summary of Organization and S55

Summary of Organization and Significant Accounting Policies - Schedule of Carrying Value and Fair Value of Financial Instruments (Detail) - Summit Materials, LLC [Member] - USD ($) $ in Thousands	Jul. 02, 2016	Jan. 02, 2016	Dec. 27, 2014
Debt Instrument [Line Items]
Long-term debt, Carrying Value	$ 1,538,962	$ 1,291,858	$ 1,064,917
Level 2 [Member]
Debt Instrument [Line Items]
Long-term debt, Fair Value		1,283,799	1,101,873
Long-term debt, Carrying Value		1,291,858	1,048,960
Level 3 [Member]
Debt Instrument [Line Items]
Current portion of deferred consideration and noncompete obligations, Fair Value		13,166	16,027
Long term portion of deferred consideration and noncompete obligations, Fair Value		28,553	37,357
Current portion of deferred consideration and noncompete obligations, Carrying Value		13,166	16,027
Long term portion of deferred consideration and noncompete obligations, Carrying Value		$ 28,553	$ 37,357

Summary of Organization and S56

Summary of Organization and Significant Accounting Policies - Schedule of Carrying Value and Fair Value of Financial Instruments (Parenthetical) (Detail) - USD ($) $ in Thousands	Jul. 02, 2016	Jan. 02, 2016	Dec. 27, 2014
Summit Materials, LLC [Member]
Debt Instrument [Line Items]
Current portion of debt	$ 20,500	$ 6,500	$ 5,300

Acquisitions - Additional Infor

Acquisitions - Additional Information (Detail) - Summit Materials, LLC [Member]	Aug. 13, 2015USD ($)	Jul. 17, 2015USD ($)	Jul. 02, 2016USD ($)	Jun. 27, 2015USD ($)	Jan. 02, 2016USD ($)T	Dec. 27, 2014USD ($)	Dec. 28, 2013USD ($)
Business Acquisition [Line Items]
Purchase price paid					$ 61,307,000
Net gain on asset disposals			$ 3,717,000	$ 3,487,000	23,087,000	$ (6,500,000)	$ (12,419,000)
Cash paid for acquisitions					$ 61,307,000
Cement Segment [Member]
Business Acquisition [Line Items]
Business acquisition date					Jul. 17, 2015
Cement production capacity | T					2,000,000
Bettendorf Iowa [Member]
Business Acquisition [Line Items]
Net gain on asset disposals					$ 16,600,000
LeGrand Johnson Construction Co. [Member] | Common Stock [Member] | West Segment [Member]
Business Acquisition [Line Items]
Business acquisition date					Aug. 21, 2015
Lewis & Lewis Inc. [Member] | Common Stock [Member] | West Segment [Member]
Business Acquisition [Line Items]
Business acquisition date					Jun. 1, 2015
Davenport Acquisition [Member]
Business Acquisition [Line Items]
Purchase price paid		$ 448,710,000
Pro forma adjustment, reduction of transaction costs					$ 6,600,000
Pro forma adjustment, additional depreciation, depletion, amortization and accretion					5,900,000	11,800,000
Pro forma adjustment, increase of transaction costs						$ 6,600,000
Cash paid for acquisitions	$ 450,000,000	$ 448,710,000
Davenport Acquisition [Member] | Cement Segment [Member]
Business Acquisition [Line Items]
Purchase price paid					80,000,000
Cash paid for acquisitions					$ 450,000,000

Acquisitions - Summary of Profo

Acquisitions - Summary of Proforma Information (Detail) - Davenport Acquisition [Member] - Summit Materials, LLC [Member] - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2016	Dec. 27, 2014
Business Acquisition [Line Items]
Revenue	$ 1,482,635	$ 1,317,911
Net income	$ 44,574	$ (33,373)

Acquisitions - Summary of Asset

Acquisitions - Summary of Assets Acquired and Liabilities Assumed (Detail) - Summit Materials, LLC [Member] - USD ($)	Jul. 17, 2015	Jan. 02, 2016
Business Acquisition [Line Items]
Financial assets		$ 12,555,000
Inventories		2,036,000
Property, plant and equipment		57,817,000
Intangible assets		0
Other assets		(745,000)
Financial liabilities		(13,733,000)
Other long-term liabilities		(11,289,000)
Net assets acquired		46,641,000
Goodwill		15,710,000
Purchase price		62,351,000
Acquisition related liabilities		(1,044,000)
Net cash paid for acquisitions		$ 61,307,000
Davenport Acquisition [Member]
Business Acquisition [Line Items]
Inventories	$ 21,776,000
Property, plant and equipment	275,436,000
Intangible assets	0
Other assets	6,450,000
Financial liabilities	(2,190,000)
Other long-term liabilities	(4,086,000)
Net assets acquired	297,386,000
Goodwill	170,067,000
Purchase price	467,453,000
Bettendorf assets	(18,743,000)
Net cash paid for acquisitions	$ 448,710,000

Goodwill - Additional Informati

Goodwill - Additional Information (Detail) - Summit Materials, LLC [Member] $ in Thousands	12 Months Ended
	Jan. 02, 2016USD ($)Unit	Dec. 28, 2013USD ($)
Goodwill [Line Items]
Total number of reporting units | Unit	11
Goodwill impairment | $	$ 0	$ 68,202

Goodwill - Goodwill by Reportab

Goodwill - Goodwill by Reportable Segment and in Total (Detail) - Summit Materials, LLC [Member] - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016	Dec. 27, 2014
Goodwill [Line Items]
Beginning balance	$ 596,397	$ 419,270	$ 127,038
Acquisitions	158,020	185,777	295,902
Foreign currency translation adjustments	3,241	(8,650)	(3,670)
Ending balance	757,658	596,397	419,270
West Segment [Member]
Goodwill [Line Items]
Beginning balance	303,926	297,085	54,249
Acquisitions	24,922	15,491	246,506
Foreign currency translation adjustments	3,241	(8,650)	(3,670)
Ending balance	332,089	303,926	297,085
East Segment [Member]
Goodwill [Line Items]
Beginning balance	98,308	98,089	48,693
Acquisitions	127,795	219	49,396
Ending balance	226,103	98,308	98,089
Cement Segment [Member]
Goodwill [Line Items]
Beginning balance	$ 194,163	24,096	24,096
Acquisitions		170,067
Ending balance		$ 194,163	$ 24,096

Accounts Receivable, Net - Summ

Accounts Receivable, Net - Summary of Accounts Receivable, Net (Detail) - Summit Materials, LLC [Member] - USD ($) $ in Thousands	Jul. 02, 2016	Jan. 02, 2016	Dec. 27, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade accounts receivable	$ 205,132	$ 133,418	$ 131,060
Retention receivables	9,801	13,217	12,053
Receivables from related parties	673	635	333
Accounts receivable	215,606	147,270	143,446
Less: Allowance for doubtful accounts	(2,558)	(1,726)	(2,144)
Accounts receivable, net	$ 213,048	$ 145,544	$ 141,302

Inventories - Components of Inv

Inventories - Components of Inventories (Detail) - Summit Materials, LLC [Member] - USD ($) $ in Thousands	Jul. 02, 2016	Jan. 02, 2016	Dec. 27, 2014
Inventory [Line Items]
Aggregate stockpiles	$ 103,216	$ 86,236	$ 88,211
Finished goods		14,840	8,826
Work in process		5,141	1,801
Raw materials		23,865	12,715
Total	$ 174,739	$ 130,082	$ 111,553

Property, Plant and Equipment64

Property, Plant and Equipment, Net - Components of Property, Plant and Equipment (Detail) - Summit Materials, LLC [Member] - USD ($) $ in Thousands	Jul. 02, 2016	Jan. 02, 2016	Dec. 27, 2014
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross		$ 1,635,511	$ 1,229,976
Less accumulated depreciation, depletion and amortization	$ (422,017)	(366,505)	(279,375)
Property, plant and equipment, net	$ 1,439,194	1,269,006	950,601
Land (Mineral Bearing) and Asset Retirement Costs [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross		142,645	129,957
Land (Non-Mineral Bearing) [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross		151,008	112,932
Buildings and Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross		133,043	86,702
Plants, Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross		860,085	622,466
Mobile Equipment and Barges [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross		231,523	182,334
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross		17,708	14,087
Truck and Auto Fleet [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross		24,539	22,821
Landfill Airspace and Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross		48,513	48,513
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross		$ 26,447	8,445
Other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross			$ 1,719

Property, Plant and Equipment65

Property, Plant and Equipment, Net - Additional Information (Detail) - Summit Materials, LLC [Member] - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jan. 02, 2016	Dec. 27, 2014	Dec. 28, 2013
Property, Plant and Equipment [Line Items]
Depreciation, depletion and amortization expense	$ 68,938	$ 52,749	$ 118,321	$ 86,955	$ 72,217
Property, plant and equipment, net	1,439,194		1,269,006	950,601
Less accumulated depreciation, depletion and amortization	$ 422,017		366,505	279,375
Future minimum rental commitments year one			15,400
Future minimum rental commitments year two			10,000
Future minimum rental commitments year three			10,500
Future minimum rental commitments year four			1,700
Future minimum rental commitments year five			$ 2,600
Building lease original term			30 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Equipment leases terms			5 years
Capital Leases for Equipment and Building [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, net			$ 47,000	30,000
Less accumulated depreciation, depletion and amortization			7,000	3,600
Accrued Expenses [Member] | Capital Leases for Equipment and Building [Member]
Property, Plant and Equipment [Line Items]
Capital lease payments			15,300	17,500
Noncurrent Liabilities [Member]
Property, Plant and Equipment [Line Items]
Capital lease payments			$ 29,500	$ 13,700

Accrued Expenses - Components o

Accrued Expenses - Components of Accrued Expenses (Detail) - Summit Materials, LLC [Member] - USD ($) $ in Thousands	Jul. 02, 2016	Jan. 02, 2016	Dec. 27, 2014
Schedule Of Accrued Expenses [Line Items]
Interest	$ 25,588	$ 19,591	$ 32,475
Payroll and benefits	22,780	24,714	20,326
Capital lease obligations	12,599	15,263	17,530
Insurance	10,603	9,824	11,402
Non-income taxes	8,658	4,618	5,520
Professional fees	1,011	2,528	3,299
Other	25,704	16,404	10,944
Total	$ 106,943	$ 92,942	$ 101,496

Debt - Schedule of Debt (Detail

Debt - Schedule of Debt (Detail) - Summit Materials, LLC [Member] - USD ($) $ in Thousands	Jul. 02, 2016	Jan. 02, 2016	Dec. 27, 2014
Debt Instrument [Line Items]
Total debt	$ 1,538,962	$ 1,291,858	$ 1,064,917
Current portion of long-term debt		6,500	5,275
Long-term debt	1,532,462	1,285,358	1,043,685
10 1/2% Senior Notes, due 2020 [Member]
Debt Instrument [Line Items]
Total debt			651,548
6 1/8% Senior Notes, due 2023 [Member]
Debt Instrument [Line Items]
Total debt	$ 648,286	648,165
Term Loan, due 2022 [Member] | Credit Facility [Member]
Debt Instrument [Line Items]
Total debt		$ 643,693	$ 413,369

Debt - Schedule of Debt (Parent

Debt - Schedule of Debt (Parenthetical) (Detail) - Summit Materials, LLC [Member] - USD ($) $ in Millions	12 Months Ended
	Jan. 02, 2016	Dec. 27, 2014	Jul. 02, 2016
10 1/2% Senior Notes, due 2020 [Member]
Debt Instrument [Line Items]
Long-term debt, face value		$ 625
Original issuance discount		$ 26.5
Debt instrument interest rate (as a percent)		10.50%
Debt instrument maturity year		Dec. 1, 2020
6 1/8% Senior Notes, due 2023 [Member]
Debt Instrument [Line Items]
Long-term debt, face value	$ 650
Original issuance discount	$ 1.8
Debt instrument interest rate (as a percent)	6.125%		6.125%
Debt instrument maturity year	Jul. 15, 2023
Term Loan, due 2022 [Member] | Credit Facility [Member]
Debt Instrument [Line Items]
Long-term debt, face value	$ 646.8	$ 415.7
Original issuance discount	$ 3.1	$ 2.3
Debt instrument maturity year	Dec. 1, 2022	Dec. 1, 2022

Debt - Schedule of Contractual

Debt - Schedule of Contractual Payments of Long-Term Debt (Detail) - Summit Materials, LLC [Member] - USD ($) $ in Thousands	Jul. 02, 2016	Jan. 02, 2016	Dec. 27, 2014
Long Term Debt Maturities Repayments Of Principal [Line Items]
2,016		$ 6,500
2,017	$ 6,500	6,500
2,018	4,875	4,875
2,019	6,500	6,500
2,020	8,125	8,125
Thereafter		1,264,250
Total	1,543,500	1,296,750
Less: Original issue net discount	(4,538)	(4,892)
Less: Capitalized loan costs	(15,729)	(11,706)
Total debt	$ 1,538,962	$ 1,291,858	$ 1,064,917

Debt - Senior Notes - Additiona

Debt - Senior Notes - Additional Information (Detail) - USD ($)	1 Months Ended					6 Months Ended		12 Months Ended
	Nov. 30, 2015	Aug. 31, 2015	Jul. 31, 2015	Apr. 30, 2015	Apr. 25, 2015	Jul. 02, 2016	Jun. 27, 2015	Jan. 02, 2016	Dec. 27, 2014	Dec. 28, 2013	Sep. 08, 2014
Summit Materials, LLC [Member]
Debt Instrument [Line Items]
Initial purchase price								$ 1,044,000
Proceeds from issuance of debt						$ 321,000,000	$ 242,000,000	1,748,875,000	$ 762,250,000	$ 234,681,000
Write off of deferred financing fees							$ 5,109,000	$ 12,179,000
Summit Materials, LLC [Member] | 6 1/8% Senior Notes, due 2023 [Member]
Debt Instrument [Line Items]
Senior notes, interest rate (as a percent)						6.125%		6.125%
Debt instrument maturity year								Jul. 15, 2023
Debt instrument, face amount								$ 650,000,000
Summit Materials, LLC [Member] | 10 1/2% Senior Notes, due 2020 [Member]
Debt Instrument [Line Items]
Senior notes, interest rate (as a percent)									10.50%
Debt instrument maturity year									Dec. 1, 2020
Debt instrument, face amount									$ 625,000,000
Charges on redemption								56,500,000
Write off of deferred financing fees								11,900,000
Net benefit from the write-off the original issuance premium and discount								$ 22,000,000
Summit Materials, LLC [Member] | 10 1/2% Senior Notes, due 2020 [Member] | Initial Public Offering [Member]
Debt Instrument [Line Items]
Senior notes, interest rate (as a percent)				10.50%				10.50%
Debt instrument, face amount								$ 288,200,000
Debt Instrument, redemption premium					$ 38,200,000			38,200,000
Senior Notes [Member] | Summit Materials And Summit Materials Finance Corp [Member] | 2020 Notes Additional [Member]
Debt Instrument [Line Items]
Debt instrument, face amount									260,000,000		$ 115,000,000
Proceeds from issuance of debt								409,300,000
Premium of debt instrument								34,300,000
Senior Notes [Member] | Summit Materials And Summit Materials Finance Corp [Member] | Existing Secured Notes [Member]
Debt Instrument [Line Items]
Debt instrument, face amount								250,000,000
Senior Notes [Member] | Summit Materials, LLC [Member] | Davenport Acquisition [Member]
Debt Instrument [Line Items]
Initial purchase price								$ 370,000,000
Debt instrument, amount redeemed			$ 183,000,000
Senior Notes [Member] | Summit Materials, LLC [Member] | 6 1/8% Senior Notes, due 2023 [Member]
Debt Instrument [Line Items]
Senior notes, interest rate (as a percent)								6.125%
Debt instrument maturity year								Jul. 15, 2023
Notes payable commencing date								Jan. 15, 2016
Debt instrument, face amount	$ 300,000,000
Percentage of par value of senior notes	100.00%							99.375%
Senior Notes [Member] | Summit Materials, LLC [Member] | 10 1/2% Senior Notes, due 2020 [Member]
Debt Instrument [Line Items]
Debt instrument, face amount									$ 625,000,000
Debt instrument, amount redeemed			$ 153,800,000
Charges on redemption								$ 56,500,000
Write off of deferred financing fees								11,900,000
Net benefit from the write-off the original issuance premium and discount								$ 22,000,000
Senior Notes [Member] | Summit Materials, LLC [Member] | 10 1/2% Senior Notes, due 2020 [Member] | Initial Public Offering [Member]
Debt Instrument [Line Items]
Proceeds from 2023 notes	$ 153,800,000	$ 183,000,000		$ 288,200,000

Debt - Senior Secured Credit Fa

Debt - Senior Secured Credit Facilities - Additional Information (Detail) - Summit Materials, LLC [Member] - USD ($)	Jul. 17, 2015	Mar. 17, 2015	Jul. 02, 2016	Jun. 27, 2015	Jan. 02, 2016	Dec. 27, 2014	Dec. 28, 2013	Mar. 11, 2015
Debt Instrument [Line Items]
Financing fees				$ 31,672,000	$ 71,631,000		$ 3,115,000
Interest expense			$ 40,200,000	$ 36,800,000	73,600,000	$ 78,600,000	$ 50,100,000
Senior Secured Credit Facilities [Member]
Debt Instrument [Line Items]
Debt instrument, face amount					$ 650,000,000
Quarterly principal repayments percentage					0.25%
Frequency of periodic payment					Term debt are due on the last business day of each March, June, September and December
Maturity date					Jul. 17, 2022
Basis spread on variable rate	0.25%
Basis spread description	25 basis point
Senior Secured Credit Facilities [Member] | Maximum [Member]
Debt Instrument [Line Items]
First lien leverage ratio					4.751
Senior Secured Credit Facilities [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Debt instrument interest rate (as a percent)	2.25%
Senior Secured Credit Facilities [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Basis spread on variable rate	3.25%
Senior Secured Credit Facilities [Member] | Libor Floor Rate [Member]
Debt Instrument [Line Items]
Basis spread on variable rate	1.00%
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Debt instrument, face amount					$ 235,000,000
Revolving credit commitment		$ 235,000,000						$ 150,000,000
Revolving credit facility, maturity date		Mar. 11, 2020
Financing fees					400,000
Outstanding letters of credit					$ 0
Revolving Credit Facility [Member] | Federal Funds Effective Rate [Member]
Debt Instrument [Line Items]
Basis spread on variable rate					0.50%
Revolving Credit Facility [Member] | Libor Plus Rate [Member]
Debt Instrument [Line Items]
Basis spread on variable rate					1.00%
Effective interest rate					4.30%
Revolving Credit Facility [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Interest rate - Revolving credit commitments, minimum interest rate					2.25%
Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Basis spread on variable rate					3.25%
Letter of Credit [Member]
Debt Instrument [Line Items]
Revolving credit commitment					$ 210,600,000
Outstanding letters of credit					$ 24,400,000
Term Loan Facility [Member] | Senior Secured Credit Facilities [Member]
Debt Instrument [Line Items]
Debt instrument, face amount	$ 422,000,000
Revolving credit commitment	$ 650,000,000

Debt - Summary of Activity for

Debt - Summary of Activity for Deferred Financing Fees (Detail) - Summit Materials, LLC [Member] - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jan. 02, 2016	Dec. 27, 2014
Deferred Financing Cost [Line Items]
Beginning balance	$ 15,892	$ 17,215	$ 17,215	$ 11,485
Loan origination fees			14,246	9,713
Amortization	(1,590)	(1,701)	(3,390)	(3,983)
Write off of deferred financing fees		(5,109)	(12,179)
Ending balance	$ 19,411	$ 15,535	$ 15,892	$ 17,215

Debt - Other - Additional Infor

Debt - Other - Additional Information (Detail) - Other [Member] - Summit Materials, LLC [Member] CAD in Millions	Jan. 15, 2015CAD
Columbia [Member] | Prime Rate [Member]
Debt Instrument [Line Items]
Prime rate	0.20%
Canada [Member] | Prime Rate [Member]
Debt Instrument [Line Items]
Prime rate	0.90%
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Revolving credit commitment	CAD 0.4
Revolving Credit Facility [Member] | Columbia [Member]
Debt Instrument [Line Items]
Revolving credit commitment	6
Revolving Credit Facility [Member] | Canada [Member]
Debt Instrument [Line Items]
Revolving credit commitment	CAD 0.5

Accumulated Other Comprehensi74

Accumulated Other Comprehensive Loss - Summary of Changes in Each Component of Accumulated Comprehensive Income Loss (Detail) - Summit Materials, LLC [Member] - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jan. 02, 2016	Dec. 27, 2014	Dec. 28, 2013
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	$ (28,466)	$ (15,546)	$ (15,546)
Postretirement adjustment			2,123	$ (3,919)	$ 4,407
Foreign currency translation adjustment	5,277	(5,235)	(14,099)	(5,816)
Loss on cash flow hedges	(3,292)		(944)
Ending balance	(26,481)		(28,466)	(15,546)
Change in Retirement Plans [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	(7,607)	(9,730)	(9,730)	(6,045)	(9,130)
Ending balance			(7,607)	(9,730)	(6,045)
Change in Retirement Plans [Member] | Postretirement Curtailment Adjustment [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Postretirement adjustment				(942)
Change in Retirement Plans [Member] | Postretirement Liability Adjustment [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Postretirement adjustment			2,123	(2,743)	3,085
Foreign Currency Translation Adjustments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	(19,915)	(5,816)	(5,816)
Foreign currency translation adjustment			(14,099)	(5,816)
Ending balance			(19,915)	(5,816)
Cash Flow Hedge Adjustments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	(944)
Loss on cash flow hedges			(944)
Ending balance			(944)
Accumulated Other Comprehensive Loss (AOCI) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	$ (28,466)	$ (15,546)	(15,546)	(6,045)	(9,130)
Foreign currency translation adjustment			(14,099)	(5,816)
Loss on cash flow hedges			(944)
Ending balance			(28,466)	(15,546)	(6,045)
Accumulated Other Comprehensive Loss (AOCI) [Member] | Postretirement Curtailment Adjustment [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Postretirement adjustment				(942)
Accumulated Other Comprehensive Loss (AOCI) [Member] | Postretirement Liability Adjustment [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Postretirement adjustment			$ 2,123	$ (2,743)	$ 3,085

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - Summit Materials, LLC [Member] - USD ($)	Mar. 17, 2016	Jul. 02, 2016	Jun. 27, 2015	Jan. 02, 2016	Dec. 27, 2014	Dec. 28, 2013
Income Taxes [Line Items]
Liabilities for uncertain tax positions				$ 0	$ 0
Interest and penalties recognized in income tax expense				$ 0	0
U.S. statutory rate				35.00%
Income tax expense or benefit recognized in other comprehensive loss				$ 0	0	$ 0
Valuation allowance				2,523,000	$ 2,523,000
Distributions paid in cash to Summit Holdings' partners	$ 2,500,000	$ 2,873,000	$ 11,842,000	46,603,000
Operating loss carryforwards valuation allowance recorded				2,500,000
Total dividend distribution				46,600,000
Distributions paid in cash to Summit Inc.				17,900,000
Federal [Member]
Income Taxes [Line Items]
Net operating loss carryforwards				62,900,000
State and Local Jurisdiction [Member]
Income Taxes [Line Items]
Net operating loss carryforwards				$ 67,000,000
Federal And State Jurisdiction [Member]
Income Taxes [Line Items]
Operating loss carryforwards, expiry year				2,035
Earliest Tax Year [Member]
Income Taxes [Line Items]
Tax years open subject to audit				2,012
Latest Tax Year [Member]
Income Taxes [Line Items]
Tax years open subject to audit				2,015
Other Partner [Member]
Income Taxes [Line Items]
Distributions paid in cash to Summit Holdings' partners				$ 28,700,000

Income Taxes - Components of In

Income Taxes - Components of Income Tax Benefit (Detail) - Summit Materials, LLC [Member] - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jan. 02, 2016	Dec. 27, 2014	Dec. 28, 2013
Provision for income taxes:
Current			$ 1,605	$ (905)	$ 1,761
Deferred			(19,868)	(6,078)	(4,408)
Income tax benefit	$ (9,205)	$ (9,813)	$ (18,263)	$ (6,983)	$ (2,647)

Income Taxes - Schedule of Inco

Income Taxes - Schedule of Income Tax Benefit (Detail) - Summit Materials, LLC [Member] - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jan. 02, 2016	Dec. 27, 2014	Dec. 28, 2013
Effective Income Tax Rate Continuing Operations Tax Rate Reconciliation [Line Items]
Income tax benefit at federal statutory tax rate			$ (6,412)	$ (4,643)	$ (37,160)
Less: Income tax (benefit) expense at federal statutory tax rate for LLC entities			(9,908)	(2,272)	32,801
State and local income taxes			(2,389)	(224)	130
Permanent differences			2,147	(129)	(411)
Goodwill impairment					1,046
Valuation allowance				1,693	729
Other			(1,701)	(1,408)	218
Income tax benefit	$ (9,205)	$ (9,813)	$ (18,263)	$ (6,983)	$ (2,647)

Income Taxes - Components of Ne

Income Taxes - Components of Net Deferred Income Tax Liability (Detail) - Summit Materials, LLC [Member] - USD ($) $ in Thousands	Jan. 02, 2016	Dec. 27, 2014
Deferred tax (liabilities) assets:
Accelerated depreciation	$ (35,221)	$ (40,141)
Mining reclamation reserve	2,411	2,180
Net operating loss	25,767	7,106
Net intangible assets	880	1,072
Inventory purchase accounting adjustments	1,275	1,275
Investment in limited partnership	(13,135)
Working capital (e.g., accrued compensation, prepaid assets)	387	(10)
Deferred tax liabilities, net	(19,396)	(30,662)
Less valuation allowance on loss carryforwards	(2,523)	(2,523)
Total	$ (21,919)	$ (33,185)

Employee Benefit Plans - Additi

Employee Benefit Plans - Additional Information (Detail) - Summit Materials, LLC [Member]	12 Months Ended
	Jan. 02, 2016USD ($)Pension_Plan	Dec. 27, 2014USD ($)Pension_Plan	Dec. 28, 2013USD ($)
Defined Benefit Plan Disclosure [Line Items]
Expense for defined contribution plans	$ 7,100,000	$ 3,800,000	$ 2,300,000
Number of noncontributory defined benefit pension plans | Pension_Plan	2
Effective date of plan amended to eliminate	Jan. 1, 2014
Number of sponsored unfunded healthcare and life insurance benefits plans | Pension_Plan		3
Number of adopted unfunded healthcare and life insurance benefits plans | Pension_Plan	2
Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of investments	$ 0	$ 0
Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Target allocation	30.00%
Fixed Income Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Target allocation	63.00%
Cash [Member]
Defined Benefit Plan Disclosure [Line Items]
Target allocation	5.00%
Precious Metals [Member]
Defined Benefit Plan Disclosure [Line Items]
Target allocation	2.00%
Minimum [Member]
Defined Benefit Plan Disclosure [Line Items]
Assumed health care cost trend rates	4.50%	4.50%
Maximum [Member]
Defined Benefit Plan Disclosure [Line Items]
Assumed health care cost trend rates	8.00%	7.00%
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Actuarial loss expected to be amortized from AOCI	$ 16,000
Expected contribution to plans	1,000,000
Healthcare & Life Ins [Member]
Defined Benefit Plan Disclosure [Line Items]
Actuarial loss expected to be amortized from AOCI	1,700,000
Expected contribution to plans	$ 1,000,000

Employee Benefit Plans - Obliga

Employee Benefit Plans - Obligations and Funded Status (Detail) - Summit Materials, LLC [Member] - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2016	Dec. 27, 2014	Dec. 28, 2013
Pension Benefits [Member]
Change in benefit obligations:
Beginning of period	$ 28,909	$ 25,644
Service cost	159	75	$ 295
Interest cost	1,041	1,081	963
Actuarial (gain) loss	(1,465)	3,798
Change in plan provision	908
Benefits paid	(1,638)	(1,689)
End of period	27,914	28,909	25,644
Change in fair value of plan assets:
Beginning of period	18,872	19,074
Actual return on plan assets	(63)	526
Employer contributions	1,166	961
Benefits paid	(1,638)	(1,689)
End of period	18,336	18,872	19,074
Funded status of plans	(9,578)	(10,037)
Noncurrent liabilities	(9,578)	(10,037)
Liability recognized	(9,578)	(10,037)
Amounts recognized in accumulated other comprehensive income
Net actuarial loss	9,024	9,365
Total amount recognized	9,024	9,365
Healthcare & Life Ins [Member]
Change in benefit obligations:
Beginning of period	13,356	14,155
Service cost	149	106	236
Interest cost	447	493	513
Actuarial (gain) loss	(1,720)	1,992
Change in plan provision	1,896	(2,553)
Benefits paid	(670)	(837)
End of period	13,458	13,356	$ 14,155
Change in fair value of plan assets:
Employer contributions	670	837
Benefits paid	(670)	(837)
Funded status of plans	(13,458)	(13,356)
Current liabilities	(964)	(1,041)
Noncurrent liabilities	(12,494)	(12,315)
Liability recognized	(13,458)	(13,356)
Amounts recognized in accumulated other comprehensive income
Net actuarial loss	3,949	5,904
Prior service cost	(2,206)	(2,380)
Total amount recognized	$ 1,743	$ 3,524

Employee Benefit Plans - Amount

Employee Benefit Plans - Amounts Recognized in Other Comprehensive (Gain) Loss (Detail) - Summit Materials, LLC [Member] - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2016	Dec. 27, 2014	Dec. 28, 2013
Amounts recognized in other comprehensive (income) loss:
Total amount recognized	$ (2,123)	$ 3,919	$ (4,407)
Pension Benefits [Member]
Amounts recognized in other comprehensive (income) loss:
Net actuarial (loss) gain	(16)	4,650	(2,838)
Amortization of gain	(326)	(117)	(387)
Adjustment to Prior Service Cost due to purchase accounting	0	0	0
Total amount recognized	(342)	4,533	(3,225)
Healthcare & Life Ins [Member]
Amounts recognized in other comprehensive (income) loss:
Net actuarial (loss) gain	(1,720)	1,992	(1,048)
Prior service cost		(2,553)
Amortization of prior year service cost	174	174	180
Curtailment benefit		1,346
Amortization of gain	(235)	(227)	(314)
Adjustment to Prior Service Cost due to purchase accounting	0		0
Total amount recognized	$ (1,781)	$ 732	$ (1,182)

Employee Benefit Plans - Compon

Employee Benefit Plans - Components of Net Periodic Benefit Cost (Detail) - Summit Materials, LLC [Member] - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2016	Dec. 27, 2014	Dec. 28, 2013
Pension Benefits [Member]
Components of net periodic benefit cost:
Service cost	$ 159	$ 75	$ 295
Interest cost	1,041	1,081	963
Amortization of loss	326	117	387
Expected return on plan assets	(1,385)	(1,378)	(1,348)
Net periodic benefit cost	141	(105)	297
Healthcare & Life Ins [Member]
Components of net periodic benefit cost:
Service cost	149	106	236
Interest cost	447	493	513
Amortization of loss	235	227	314
Curtailments		(1,346)
Special termination benefits			39
Amortization of prior service credit	(174)	(174)	(180)
Net periodic benefit cost	$ 657	$ (694)	$ 922

Employee Benefit Plans - Weight

Employee Benefit Plans - Weighted-Average Assumptions Used to Determine Benefit Obligations (Detail) - Summit Materials, LLC [Member]	12 Months Ended
	Jan. 02, 2016	Dec. 27, 2014	Dec. 28, 2013
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Expected long-term rate of return on plan assets	7.30%	7.30%	7.50%
Pension Benefits [Member] | Minimum [Member]
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.74%	3.50%
Pension Benefits [Member] | Maximum [Member]
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.97%	3.65%
Healthcare & Life Ins [Member]
Defined Benefit Plan Disclosure [Line Items]
Discount rate		3.52%
Healthcare & Life Ins [Member] | Minimum [Member]
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.34%
Healthcare & Life Ins [Member] | Maximum [Member]
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.80%

Employee Benefit Plans - Weig84

Employee Benefit Plans - Weighted-Average Assumptions Used to Determine Net Periodic Benefit Cost (Detail) - Summit Materials, LLC [Member]	12 Months Ended
	Jan. 02, 2016	Dec. 27, 2014	Dec. 28, 2013
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Expected long-term rate of return on plan assets	7.30%	7.30%	7.50%
Pension Benefits [Member] | Minimum [Member]
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.50%	4.21%
Pension Benefits [Member] | Maximum [Member]
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.98%	4.46%	3.57%
Healthcare & Life Ins [Member]
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.52%	4.33%	3.41%

Employee Benefit Plans - Effect

Employee Benefit Plans - Effects of One Percentage-Point Change in Assumed Health Care Cost Trend Rates (Detail) - Summit Materials, LLC [Member] - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2016	Dec. 27, 2014
Compensation and Retirement Disclosure [Abstract]
Total service cost and interest cost components, Increase	$ 45	$ 39
APBO, Increase	1,302	1,333
Total service cost and interest cost components, Decrease	(36)	(34)
APBO, Decrease	$ (1,121)	$ (1,136)

Employee Benefit Plans - Fair V

Employee Benefit Plans - Fair Value of Company's Pension Plans' Assets (Detail) - Pension Benefits [Member] - USD ($) $ in Thousands	Jan. 02, 2016	Dec. 27, 2014	Dec. 28, 2013
Summit Materials, LLC [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	$ 18,336	$ 18,872	$ 19,074
Fixed Income Securities [Member] | Summit Materials, LLC [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	18,337
Fixed Income Securities [Member] | Intermediate - Government [Member] | Summit Materials, LLC [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	1,410	1,468
Fixed Income Securities [Member] | Intermediate - Corporate [Member] | Summit Materials, LLC [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	3,376	3,342
Fixed Income Securities [Member] | Short Term - Government [Member] | Summit Materials, LLC [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	390	2,435
Fixed Income Securities [Member] | Short Term - Corporate [Member] | Summit Materials, LLC [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	5,571	3,700
Equity Securities [Member] | U.S. Large Cap Value [Member] | Summit Materials, LLC [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	1,148	1,180
Equity Securities [Member] | U.S. Large Cap Growth [Member] | Summit Materials, LLC [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	1,153	1,173
Equity Securities [Member] | U.S. Mid Cap Value [Member] | Summit Materials, LLC [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	557	590
Equity Securities [Member] | U.S. Mid Cap Growth [Member] | Summit Materials, LLC [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	569	598
Equity Securities [Member] | U.S. Small Cap Value [Member] | Summit Materials, LLC [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	554	597
Equity Securities [Member] | U.S. Small Cap Growth [Member] | Summit Materials, LLC [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	554	611
Equity Securities [Member] | International [Member] | Summit Materials, LLC [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	1,118	1,098
Cash [Member] | Summit Materials, LLC [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	1,592	1,712
Precious Metals [Member] | Summit Materials, LLC [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	345	368
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Summit Materials, LLC [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value		7,927
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Fixed Income Securities [Member] | Summit Materials, LLC [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	7,590
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Equity Securities [Member] | U.S. Large Cap Value [Member] | Summit Materials, LLC [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	1,148	1,180
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Equity Securities [Member] | U.S. Large Cap Growth [Member] | Summit Materials, LLC [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	1,153	1,173
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Equity Securities [Member] | U.S. Mid Cap Value [Member] | Summit Materials, LLC [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	557	590
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Equity Securities [Member] | U.S. Mid Cap Growth [Member] | Summit Materials, LLC [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	569	598
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Equity Securities [Member] | U.S. Small Cap Value [Member] | Summit Materials, LLC [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	554	597
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Equity Securities [Member] | U.S. Small Cap Growth [Member] | Summit Materials, LLC [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	554	611
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Equity Securities [Member] | International [Member] | Summit Materials, LLC [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	1,118	1,098
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Cash [Member] | Summit Materials, LLC [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	1,592	1,712
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Precious Metals [Member] | Summit Materials, LLC [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	345	368
Level 2 [Member] | Summit Materials, LLC [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value		10,945
Level 2 [Member] | Fixed Income Securities [Member] | Summit Materials, LLC [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	10,747
Level 2 [Member] | Fixed Income Securities [Member] | Intermediate - Government [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	1,410	1,468
Level 2 [Member] | Fixed Income Securities [Member] | Intermediate - Corporate [Member] | Summit Materials, LLC [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	3,376	3,342
Level 2 [Member] | Fixed Income Securities [Member] | Short Term - Government [Member] | Summit Materials, LLC [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	390	2,435
Level 2 [Member] | Fixed Income Securities [Member] | Short Term - Corporate [Member] | Summit Materials, LLC [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	$ 5,571	$ 3,700

Employee Benefit Plans - Estima

Employee Benefit Plans - Estimated Benefit Payments (Detail) - Summit Materials, LLC [Member] $ in Thousands	Jan. 02, 2016USD ($)
Pension Benefits [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
2,016	$ 1,768
2,017	1,768
2,018	1,807
2,019	1,812
2,020	1,788
2021 - 2024	8,680
Total	17,623
Healthcare & Life Ins [Member]
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
2,016	964
2,017	913
2,018	941
2,019	918
2,020	937
2021 - 2024	4,598
Total	$ 9,271

Accrued Mining and Landfill R88

Accrued Mining and Landfill Reclamation - Additional Information (Detail) - USD ($) $ in Millions	Jan. 02, 2016	Dec. 27, 2014
Summit Materials, LLC [Member]
Asset Retirement Obligations [Line Items]
Current portion of liabilities	$ 2	$ 1.6

Accrued Mining and Landfill R89

Accrued Mining and Landfill Reclamation - Activity for Asset Retirement Obligations (Detail) - Summit Materials, LLC [Member] - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jan. 02, 2016	Dec. 27, 2014	Dec. 28, 2013
Asset Retirement Obligation Disclosure [Abstract]
Beginning balance	$ 20,735	$ 18,310	$ 18,310	$ 15,781
Acquired obligations			745	140
Change in cost estimate			907	2,233
Settlement of reclamation obligations			(689)	(1,178)
Additional liabilities incurred			60	463
Accretion expense	$ 830	$ 763	1,402	871	$ 717
Ending balance			$ 20,735	$ 18,310	$ 15,781

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) - Summit Materials, LLC [Member] - USD ($) $ in Millions	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016	Dec. 29, 2012	Dec. 31, 2011	Dec. 27, 2014
Loss Contingencies [Line Items]
Amount funded for loss incurred by joint venture		$ 8.8	$ 4	$ 4.8
Accrual recorded in other noncurrent liabilities		4.3			$ 4.3
Recognized losses on indemnification agreement			$ 8	$ 1.9
Unapproved change orders and claims		$ 1.2			3.9
Unapproved change orders within costs in excess of billings					0.5
Unapproved change orders within accounts receivable					1.2
Unapproved change orders within other current assets					$ 2.2
Duration of commitments	1 year
Maximum [Member]
Loss Contingencies [Line Items]
Duration of commitments		1 year

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - Summit Materials, LLC [Member]

Jan. 02, 2016USD ($)

Aug. 13, 2015USD ($)

Aug. 11, 2015shares

Jul. 17, 2015USD ($)Business

Nov. 30, 2015USD ($)

Jul. 31, 2015USD ($)

Sep. 30, 2014USD ($)

Jan. 31, 2014USD ($)

Mar. 17, 2015USD ($)

Jul. 02, 2016USD ($)

Jun. 27, 2015USD ($)

Jan. 02, 2016USD ($)shares

Dec. 27, 2014USD ($)

Dec. 28, 2013USD ($)

Related Party Transaction [Line Items]

Cash paid for acquisitions

$ 61,307,000

Purchase price paid

$ 61,307,000

Equity commitment financing

$ 5,109,000

$ 5,130,000

Assets sold to related party

$ 2,300,000

Follow on Public Offering [Member] | Common Class A [Member]

Related Party Transaction [Line Items]

Issuance of Shares (in shares) | shares

22,425,000

Davenport Acquisition [Member]

Related Party Transaction [Line Items]

Cash paid for acquisitions

$ 450,000,000

$ 448,710,000

Purchase price paid

448,710,000

Deferred purchase price associated with acquisition

80,000,000

Davenport Acquisition [Member] | Follow on Public Offering [Member]

Related Party Transaction [Line Items]

Cash paid for acquisitions

80,000,000

Blackstone Management Partners L.L.C. [Member]

Related Party Transaction [Line Items]

Consideration of Consolidated profit

Greater of $300,000 or 2.0%

Payment for services

$ 300,000

Threshold of annual consolidated profits

2.00%

Management fees incurred

$ 1,000,000

4,400,000

$ 2,600,000

Percentage transaction fee on value of entity acquired

1.00%

Consideration paid / received on assets acquired / disposed

1.00%

1.00%

Transaction fees paid

3,900,000

Management fee agreement termination date

Mar. 17, 2015

Management fee paid as of termination

$ 13,800,000

Blackstone Management Partners L.L.C. [Member] | 10 1/2% Senior Notes, due 2020 [Member]

Related Party Transaction [Line Items]

Related party transactions

$ 5,750,000

$ 13,000,000

Blackstone Management Partners L.L.C. [Member] | 6 1/8% Senior Notes, due 2023 [Member]

Related Party Transaction [Line Items]

Related party transactions

$ 22,500,000

$ 26,300,000

Blackstone Management Partners L.L.C. [Member] | Follow on Public Offering [Member] | Common Class A [Member]

Related Party Transaction [Line Items]

Issuance of Shares (in shares) | shares

1,681,875

Blackstone and Affiliates [Member]

Related Party Transaction [Line Items]

Management fee paid as of termination

$ 13,400,000

Silverhawk Summit LP [Member]

Related Party Transaction [Line Items]

Management fee paid as of termination

400,000

Lafarge North America Inc [Member] | Davenport Acquisition [Member]

Related Party Transaction [Line Items]

Cash paid for acquisitions

$ 450,000,000

Purchase agreement date for assets acquired

Apr. 16, 2015

Purchase price paid

$ 370,000,000

$ 80,000,000

Cut off date for purchase price

Dec. 31, 2015

Lafarge North America Inc [Member] | Bettendorf Iowa [Member]

Related Party Transaction [Line Items]

Number of cement distribution terminals acquired | Business

1

Blackstone Capital Partners VI Limited Partnership [Member] | Davenport Acquisition [Member]

Related Party Transaction [Line Items]

Equity commitment financing

$ 90,000,000

Deferred purchase price associated with acquisition

$ 80,000,000

Commitment fee paid

$ 1,800,000

Continental Cement Company, L.L.C. [Member]

Related Party Transaction [Line Items]

Sales to related parties

$ 1,400,000

14,300,000

$ 12,700,000

Accounts receivables due from related parties

$ 1,200,000

Acquisition-Related Liabiliti92

Acquisition-Related Liabilities - Additional Information (Detail) - Summit Materials, LLC [Member]	12 Months Ended
	Jan. 02, 2016
Minimum [Member]
Business Acquisition [Line Items]
Period identified for deferred consideration due	5 years
Maximum [Member]
Business Acquisition [Line Items]
Period identified for deferred consideration due	20 years

Acquisition-Related Liabiliti93

Acquisition-Related Liabilities - Remaining Payments Due under Noncompete and Deferred Consideration Agreements (Detail) - Summit Materials, LLC [Member] $ in Thousands	12 Months Ended
	Jan. 02, 2016USD ($)
Business Combinations [Abstract]
2,016	$ 13,240
2,017	10,200
2,018	9,660
2,019	5,195
2,020	4,728
Thereafter	11,541
Total scheduled payments	54,564
Present value adjustments	(12,845)
Total noncompete obligations and deferred consideration	$ 41,719

Supplemental Cash Flow Inform94

Supplemental Cash Flow Information - Schedule of Supplemental Cash Flow Information (Detail) - Summit Materials, LLC [Member] - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jan. 02, 2016	Dec. 27, 2014	Dec. 28, 2013
Cash payments:
Interest	$ 35,321	$ 50,646	$ 89,102	$ 64,097	$ 52,001
Income taxes	$ 1,017	1,257	1,685	$ 1,361	$ 4,567
Non cash financing activities:
Purchase of noncontrolling interest in Continental Cement		$ (64,102)	$ (64,102)

Leasing Arrangements - Addition

Leasing Arrangements - Additional Information (Detail) - Summit Materials, LLC [Member] - USD ($) $ in Millions	12 Months Ended
	Jan. 02, 2016	Dec. 27, 2014	Dec. 28, 2013
Leases [Abstract]
Rent expense, including short-term rentals	$ 12.1	$ 5.5	$ 4
Royalty expense recorded in cost of revenue	$ 12.6	$ 9	$ 4.5

Leasing Arrangements - Minimum

Leasing Arrangements - Minimum Contractual Commitments for the Subsequent Five Years under Long-Term Operating Leases (Detail) - Summit Materials, LLC [Member] $ in Thousands	Jan. 02, 2016USD ($)
Leases [Abstract]
2016, Operating Leases	$ 6,280
2017, Operating Leases	5,050
2018, Operating Leases	3,609
2019, Operating Leases	2,915
2020, Operating Leases	2,031
2016, Royalty Agreements	3,963
2017, Royalty Agreements	4,828
2018, Royalty Agreements	4,438
2019, Royalty Agreements	4,085
2020, Royalty Agreements	$ 3,871

Redeemable Noncontrolling Int97

Redeemable Noncontrolling Interest - Additional Information (Detail) - Summit Materials, LLC [Member] - Continental Cement Company, L.L.C. [Member] - USD ($) $ in Millions	12 Months Ended
	Jan. 02, 2016	May 31, 2010
Redeemable Noncontrolling Interest [Line Items]
Aggregate consideration for acquiring noncontrolling interests	$ 64.1
Aggregate principal amount of non-interest bearing notes payable	15
Annual installments amount of non-interest bearing notes payable	2.5
Cash consideration	$ 35
Class A Units [Member]
Redeemable Noncontrolling Interest [Line Items]
Number of class units issued	100
Economic interest of redeemable noncontrolling interest, approximately	70.00%
Class B Units [Member]
Redeemable Noncontrolling Interest [Line Items]
Number of class units issued		100,000,000
Redeemable noncontrolling interest percentage, approximately		30.00%
Common Class A [Member]
Redeemable Noncontrolling Interest [Line Items]
Class A common shares	1,029,183

Employee Long Term Incentive 98

Employee Long Term Incentive Plan - Additional Information (Detail) - Summit Materials, LLC [Member] - USD ($)	Mar. 11, 2015	Jan. 02, 2016	Dec. 27, 2014	Dec. 28, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of LP Units outstanding		69,007,297
Stock units vesting period		4 years
Outstanding warrants, restricted stock units and options contractual term		10 years
Share-based compensation expense		$ 19,900	$ 2,200	$ 2,300
Unrecognized compensation cost		$ 12,300,000
Weighted average remaining contractual term		3 years 1 month 6 days
General and Administrative Expenses [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Modification charge recognized in general and administrative costs	$ 14,500,000	$ 14,500,000
Initial Public Offering [Member] | Common Class A [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Class A common shares		25,555,555
Class A Common stock offering price per share		$ 18
2015 Omnibus Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted		4,550,061
2015 Omnibus Equity Incentive Plan [Member] | Common Class A [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted		240,000
Exercise price per share under the Omnibus Incentive Plan		$ 18
Common stock authorized for issuance		13,500,000
Class C Units [Member] | Common Class A [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Class A common shares		160,333
Class D Units [Member] | Common Class A [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Class A common shares		4,358,842
Share-based Compensation Award, Tranche One [Member] | 2015 Omnibus Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of performance-vesting options		25.00%
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of units, Granted		10,000
Stock units vesting period		4 years
Restricted Stock Units (RSUs) [Member] | Share-based Compensation Award, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of performance-vesting options		25.00%
Capital Unit Class D1 [Member] | Time-Vesting Interests [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units vesting on first anniversary		20.00%
Units vesting monthly following the first anniversary		80.00%
Number of years required for remaining units to be vested under vesting condition		4 years
Units vesting period		5 years
Class D Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield		0.00%	0.00%	0.00%
Class D Units [Member] | Time-Vesting Interests [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value of time-vesting units			$ 600,000	$ 1,600,000
Weighted-average grant-date fair value			$ 1,368	$ 2,786
Number of units, Granted		2,098,421
Number of units expected to vest		575,256
Class D Units [Member] | Performance-Vesting Interests [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of units, Granted		2,425,361

Employee Long Term Incentive 99

Employee Long Term Incentive Plan - Summary of Information for Class D Unit Interests (Detail) - Summit Materials, LLC [Member]	12 Months Ended
	Jan. 02, 2016$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, Beginning balance	0
Options, Granted	2,300,314,000
Options, Forfeited	(34,730,000)
Options, Ending balance	2,265,584,000
Weighted average grant-date fair value, Beginning balance | $ / shares	$ 0
Weighted average grant-date fair value, Granted | $ / shares	9
Weighted average grant-date fair value, Forfeited | $ / shares	8.95
Weighted average grant-date fair value, Ending balance | $ / shares	$ 9
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of units, Granted	10,000
Restricted Stock Units, Beginning balance	0
Restricted Stock Units, Granted	10,000,000
Restricted Stock Units, Forfeited	0
Restricted Stock Units, Ending balance	10,000,000
Weighted average grant-date fair value, Beginning balance | $ / shares	$ 0
Weighted average grant-date fair value, Granted | $ / shares	23.79
Weighted average grant-date fair value, Forfeited | $ / shares	0
Weighted average grant-date fair value, Ending balance | $ / shares	$ 23.79
Limited Partnership Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of units, Beginning balance	0
Number of units, Reclassification	1,523,165,000
Number of units, Vested	253,829,000
Number of units, Forfeited	(22,644,000)
Number of units, Ending balance	1,754,350,000
Number of units, Exercisable	1,754,350,000
Weighted average grant-date fair value, Beginning balance | $ / shares	$ 0
Weighted average grant-date fair value, Reclassification | $ / shares	18
Weighted average grant-date fair value, Vested | $ / shares	18
Weighted average grant-date fair value, Forfeited | $ / shares	18
Weighted average grant-date fair value, Ending balance | $ / shares	18
Weighted average grant-date fair value, Exercisable | $ / shares	$ 20.04
Warrants [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of units, Beginning balance	0
Number of units, Granted	160,333,000
Number of units, Ending balance	160,333,000
Weighted average grant-date fair value, Beginning balance | $ / shares	$ 0
Weighted average grant-date fair value, Granted | $ / shares	18
Weighted average grant-date fair value, Ending balance | $ / shares	$ 18

Employee Long Term Incentive100

Employee Long Term Incentive Plan - Weighted Average Assumptions Used to Estimate the Fair Value of Grants (Detail) - Class D Units [Member] - Summit Materials, LLC [Member]	12 Months Ended
	Jan. 02, 2016	Dec. 27, 2014	Dec. 28, 2013
Class D Units
Risk-free interest rate, Minimum	1.68%	0.50%
Risk-free interest rate			0.50%
Risk-free interest rate, Maximum	1.92%	0.68%
Dividend yield	0.00%	0.00%	0.00%
Volatility	50.00%	58.00%	58.00%
Expected term			4 years
Minimum [Member]
Class D Units
Expected term	7 years	3 years
Maximum [Member]
Class D Units
Expected term	10 years	4 years

Segment Information - Additiona

Segment Information - Additional Information (Detail)	6 Months Ended	12 Months Ended
	Jul. 02, 2016segment	Jan. 02, 2016Segment
Summit Materials, LLC [Member]
Segment Reporting Information [Line Items]
Number of operating segments	3	3

Segment Information - Summary o

Segment Information - Summary of Financial Data for Company's Reportable Business Segments (Detail) - Summit Materials, LLC [Member] - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jan. 02, 2016	Dec. 27, 2014	Dec. 28, 2013
Segment Reporting Information [Line Items]
Total revenue	$ 673,653	$ 558,930	$ 1,432,297	$ 1,204,231	$ 916,201
Adjusted EBITDA	123,158	76,793	287,528	189,033	130,047
Interest expense	46,649	41,213	83,757	86,742	56,443
Total capital expenditures	91,669	43,379	88,950	76,162	65,999
Depreciation, depletion and amortization	68,938	52,749	118,321	86,955	72,217
Total depreciation, depletion, amortization and accretion	69,768	53,512	119,723	87,826	72,934
Accretion	830	763	1,402	871	717
Total assets	2,701,478		2,395,162	1,712,653	1,234,414
Initial public offering costs	24,751	28,296	28,296
Loss on debt financings		31,672	71,631		3,115
Goodwill impairment			0		68,202
Acquisition transaction expenses	3,606	7,740	9,519	8,554	3,990
Management fees and expenses		1,046	1,046	4,933	2,620
Non-cash compensation	5,065	2,569	5,448	2,235	2,315
(Gain) loss on disposal and impairment of assets			(16,561)	8,735	12,419
Other			2,991	3,344	13,807
Income (loss) from operations before taxes	(29,689)	(90,084)	(18,322)	(13,336)	(105,798)
Aggregates [Member]
Segment Reporting Information [Line Items]
Total revenue	122,943	99,474
Cement [Member]
Segment Reporting Information [Line Items]
Total revenue	98,504	38,673
Ready Mixed Concrete [Member]
Segment Reporting Information [Line Items]
Total revenue	177,466	159,274
Asphalt [Member]
Segment Reporting Information [Line Items]
Total revenue	88,634	90,391
Paving And Related Services [Member]
Segment Reporting Information [Line Items]
Total revenue	105,634	104,810
West Segment [Member]
Segment Reporting Information [Line Items]
Total revenue	349,994	335,742
East Segment [Member]
Segment Reporting Information [Line Items]
Total revenue	210,054	175,003
Operating Segments [Member]
Segment Reporting Information [Line Items]
Total capital expenditures	89,347	41,475	83,315	71,629	62,639
Total depreciation, depletion, amortization and accretion	68,491	52,454	117,408	86,358	72,468
Total assets	2,691,159		2,210,607	1,689,428	1,219,649
Operating Segments [Member] | Aggregates [Member]
Segment Reporting Information [Line Items]
Total revenue			296,960	227,885	159,508
Operating Segments [Member] | Cement [Member]
Segment Reporting Information [Line Items]
Total revenue			181,901	94,402	80,757
Operating Segments [Member] | Ready Mixed Concrete [Member]
Segment Reporting Information [Line Items]
Total revenue			350,554	274,970	112,878
Operating Segments [Member] | Asphalt [Member]
Segment Reporting Information [Line Items]
Total revenue			292,193	278,867	220,060
Operating Segments [Member] | Paving And Related Services [Member]
Segment Reporting Information [Line Items]
Total revenue			504,459	530,297	478,280
Operating Segments [Member] | West Segment [Member]
Segment Reporting Information [Line Items]
Total revenue			804,503	665,716	426,195
Adjusted EBITDA	63,864	51,690	150,764	102,272	42,300
Total capital expenditures	49,645	18,037	39,896	31,968	21,856
Total depreciation, depletion, amortization and accretion	32,222	24,722	53,727	33,271	24,167
Total assets	929,077		821,479	771,234	376,190
Operating Segments [Member] | East Segment [Member]
Segment Reporting Information [Line Items]
Total revenue			432,310	432,942	398,302
Adjusted EBITDA	38,847	26,081	92,303	73,822	67,146
Total capital expenditures	26,874	15,753	26,268	23,702	15,189
Total depreciation, depletion, amortization and accretion	22,741	$ 19,495	38,923	38,035	36,489
Total assets	$ 878,577		545,187	553,843	482,380
Operating Segments [Member] | Cement Segment [Member]
Segment Reporting Information [Line Items]
Total revenue			195,484	105,573	91,704
Adjusted EBITDA			74,845	35,133	36,647
Total capital expenditures			17,151	15,959	25,594
Total depreciation, depletion, amortization and accretion			24,758	15,052	11,812
Total assets			843,941	364,351	361,079
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Adjusted EBITDA			(30,384)	(22,194)	(16,046)
Total capital expenditures			5,635	4,533	3,360
Total depreciation, depletion, amortization and accretion			2,315	1,468	466
Total assets			184,555	23,225	14,765
Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Total revenue			$ (193,770)	$ (202,190)	$ (135,282)

Senior Notes' Guarantor and 103

Senior Notes' Guarantor and Non-Guarantor Financial Information - Schedule of Condensed Consolidating Balance Sheets (Detail) - Summit Materials, LLC [Member] - USD ($) $ in Thousands	Jul. 02, 2016	Jan. 02, 2016	Jun. 27, 2015	Dec. 27, 2014	Dec. 28, 2013
Current assets:
Cash and cash equivalents	$ 8,151	$ 185,388	$ 12,570	$ 13,215
Accounts receivable, net	213,048	145,544		141,302
Cost and estimated earnings in excess of billings	29,026	5,690		10,174
Inventories	174,739	130,082		111,553
Other current assets	8,040	4,807		16,005
Total current assets	433,004	471,511		292,249
Property, plant and equipment, net	1,439,194	1,269,006		950,601
Goodwill	757,658	596,397		419,270	$ 127,038
Intangible assets, net	25,582	15,005		17,647
Other assets	46,040	43,243		32,886
Total assets	2,701,478	2,395,162		1,712,653	$ 1,234,414
Current liabilities:
Current portion of debt	6,500	6,500		5,275
Current portion of acquisition-related liabilities	15,231	18,084		18,402
Accounts payable	103,940	81,397		78,854
Accrued expenses	106,943	92,942		101,496
Billings in excess of costs and estimated earnings	9,695	13,081		8,958
Total current liabilities	256,309	212,004		212,985
Long-term debt	1,532,462	1,273,652		1,043,685
Acquisition-related liabilities	25,539	31,028		42,736
Other noncurrent liabilities	116,478	100,186		92,524
Total liabilities	1,915,059	1,616,870		1,391,930
Redeemable noncontrolling interest				33,740
Total stockholder's equity/partner's interest	786,419	778,292		286,983
Total liabilities and member's interest	2,701,478	2,395,162		1,712,653
Consolidation, Eliminations [Member]
Current assets:
Cash and cash equivalents	(13,747)	(11,600)	(8,119)	(7,112)
Accounts receivable, net	(174)	(54)		(1,233)
Intercompany receivables	(901,716)	(687,383)		(415,030)
Other current assets				(1,853)
Total current assets	(915,637)	(699,037)		(425,228)
Other assets	(3,021,839)	(1,930,926)		(1,256,418)
Total assets	(3,937,476)	(2,629,963)		(1,681,646)
Current liabilities:
Current portion of debt				(5,263)
Accounts payable	(174)	(54)		(1,233)
Accrued expenses	(13,747)	(11,600)		(8,965)
Intercompany payables	(901,716)	(687,383)		(415,030)
Total current liabilities	(915,637)	(699,037)		(430,491)
Long-term debt				(633,917)
Other noncurrent liabilities	(195,793)	(155,293)		(55,107)
Total liabilities	(1,111,430)	(854,330)		(1,119,515)
Redeemable noncontrolling interest				33,740
Redeemable members' interest				(34,543)
Total stockholder's equity/partner's interest	(2,826,046)	(1,775,633)		(561,328)
Total liabilities and member's interest	(3,937,476)	(2,629,963)		(1,681,646)
Issuers [Member]
Current assets:
Cash and cash equivalents	9,252	180,712	10,225	10,837
Accounts receivable, net		1		1
Intercompany receivables	780,445	562,311		376,344
Other current assets	1,718	764		7,148
Total current assets	791,415	743,788		394,330
Property, plant and equipment, net	8,987	10,355		7,035
Other assets	2,939,472	1,840,889		1,151,554
Total assets	3,739,874	2,595,032		1,552,919
Current liabilities:
Current portion of debt		6,500		5,275
Current portion of acquisition-related liabilities	1,000	1,400		166
Accounts payable	3,604	2,138		3,655
Accrued expenses	42,357	40,437		37,101
Intercompany payables	520,926	122,174		162,728
Total current liabilities	588,387	172,649		208,925
Long-term debt	1,516,733	1,273,652		1,057,992
Other noncurrent liabilities	4,012	1,292		796
Total liabilities	2,109,132	1,447,593		1,267,713
Total stockholder's equity/partner's interest	1,630,742	1,147,439		285,206
Total liabilities and member's interest	3,739,874	2,595,032		1,552,919
Wholly Owned Guarantors [Member]
Current assets:
Cash and cash equivalents	2,290	4,068	808	695
Accounts receivable, net	205,199	136,916		124,380
Intercompany receivables	121,271	114,402		30,539
Cost and estimated earnings in excess of billings	28,621	5,389		9,819
Inventories	168,862	126,553		98,188
Other current assets	5,180	3,306		8,471
Total current assets	531,423	390,634		272,092
Property, plant and equipment, net	1,409,292	1,232,340		610,717
Goodwill	709,021	550,028		340,969
Intangible assets, net	24,978	13,797		14,245
Other assets	126,659	130,992		111,155
Total assets	2,801,373	2,317,791		1,349,178
Current liabilities:
Current portion of debt				3,990
Current portion of acquisition-related liabilities	14,231	16,684		18,236
Accounts payable	97,114	74,111		65,018
Accrued expenses	77,305	62,217		59,477
Intercompany payables	376,306	562,537		245,416
Billings in excess of costs and estimated earnings	9,381	12,980		8,931
Total current liabilities	574,337	728,529		401,068
Long-term debt				466,292
Acquisition-related liabilities	25,539	31,028		42,736
Other noncurrent liabilities	251,443	197,484		64,312
Total liabilities	851,319	957,041		974,408
Total stockholder's equity/partner's interest	1,950,054	1,360,750		374,770
Total liabilities and member's interest	2,801,373	2,317,791		1,349,178
Non Guarantor [Member]
Current assets:
Cash and cash equivalents	10,356	12,208	$ 9,656	8,793
Accounts receivable, net	8,023	8,681		11,525
Intercompany receivables		10,670		4,052
Cost and estimated earnings in excess of billings	405	301		355
Inventories	5,877	3,529		4,669
Other current assets	1,142	737		1,775
Total current assets	25,803	36,126		31,169
Property, plant and equipment, net	20,915	26,311		30,325
Goodwill	48,637	46,369		55,177
Intangible assets, net	604	1,208		2,860
Other assets	1,748	2,288		1,362
Total assets	97,707	112,302		120,893
Current liabilities:
Accounts payable	3,396	5,202		4,569
Accrued expenses	1,028	1,888		3,705
Intercompany payables	4,484	2,672		2,834
Billings in excess of costs and estimated earnings	314	101		27
Total current liabilities	9,222	9,863		11,135
Other noncurrent liabilities	56,816	56,703		57,736
Total liabilities	66,038	66,566		68,871
Total stockholder's equity/partner's interest	31,669	45,736		52,022
Total liabilities and member's interest	$ 97,707	$ 112,302		120,893
Non Wholly Owned Guarantor [Member]
Current assets:
Cash and cash equivalents				2
Accounts receivable, net				6,629
Intercompany receivables				4,095
Inventories				8,696
Other current assets				464
Total current assets				19,886
Property, plant and equipment, net				302,524
Goodwill				23,124
Intangible assets, net				542
Other assets				25,233
Total assets				371,309
Current liabilities:
Current portion of debt				1,273
Accounts payable				6,845
Accrued expenses				10,178
Intercompany payables				4,052
Total current liabilities				22,348
Long-term debt				153,318
Other noncurrent liabilities				24,787
Total liabilities				200,453
Redeemable members' interest				34,543
Total stockholder's equity/partner's interest				136,313
Total liabilities and member's interest				$ 371,309

Senior Notes' Guarantor and 104

Senior Notes' Guarantor and Non-Guarantor Financial Information - Schedule of Condensed Consolidating Statements of Operations and Comprehensive Loss (Detail) - Summit Materials, LLC [Member] - USD ($) $ in Thousands	3 Months Ended								6 Months Ended		12 Months Ended
	Jan. 02, 2016	Sep. 26, 2015	Jun. 27, 2015	Mar. 28, 2015	Dec. 27, 2014	Sep. 27, 2014	Jun. 28, 2014	Mar. 29, 2014	Jul. 02, 2016	Jun. 27, 2015	Jan. 02, 2016	Dec. 27, 2014	Dec. 28, 2013
Condensed Financial Statements, Captions [Line Items]
Revenue									$ 673,653	$ 558,930	$ 1,432,297	$ 1,204,231	$ 916,201
Cost of revenue (excluding items shown separately below)									462,088	407,439	990,645	887,160	677,052
General and administrative expenses									124,620	114,685	187,288	159,286	145,990
Goodwill impairment											0		68,202
Depreciation, depletion, amortization and accretion									69,768	53,512	119,723	87,826	72,934
Operating income (loss)	$ 67,990	$ 83,357	$ 42,300	$ (59,006)	$ 23,307	$ 47,749	$ 33,922	$ (35,019)	17,177	(16,706)	134,641	69,959	(47,977)
Other (income) expense, net									217	32,165	69,206	(3,447)	1,378
Interest expense									46,649	41,213	83,757	86,742	56,443
Income (loss) from operations before taxes									(29,689)	(90,084)	(18,322)	(13,336)	(105,798)
Income tax (benefit) expense									(9,205)	(9,813)	(18,263)	(6,983)	(2,647)
(Loss) income from continuing operations	46,106	34,106	(434)	(79,837)	4,753	28,110	13,832	(53,048)	(20,484)	(80,271)	(59)	(6,353)	(103,151)
(Income) loss from discontinued operations										(758)	(2,415)	(71)	528
Net income (loss)	$ 47,706	$ 34,163	$ 324	$ (79,837)	$ 4,468	$ 28,117	$ 14,201	$ (53,068)	(20,484)	(79,513)	2,356	(6,282)	(103,679)
Net income (loss) attributable to minority interest									(35)	(1,969)	(1,826)	2,495	3,112
Net (loss) income attributable to member of Summit Materials, LLC											4,182	(8,777)	(106,791)
Comprehensive (loss) income attributable to member of Summit Materials, LLC									(18,464)	(82,779)	(8,738)	(18,278)	(103,706)
Consolidation, Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
Revenue									(4,007)	(24,071)	(32,685)	(27,933)	(14,389)
Cost of revenue (excluding items shown separately below)									(4,007)	(24,071)	(32,685)	(27,933)	(14,389)
Other (income) expense, net									68,645	24,923	166,632	71,514	(90,834)
Interest expense										(10,772)		(9,113)	(4,232)
Income (loss) from operations before taxes									(68,645)	(14,151)	(166,632)	(62,401)	95,066
(Loss) income from continuing operations									(68,645)	(14,151)	(166,632)	(62,401)	95,066
Net income (loss)									(68,645)	(14,151)	(166,632)	(62,401)	95,066
Net income (loss) attributable to minority interest									(35)	(1,969)	(1,826)	2,495	3,112
Net (loss) income attributable to member of Summit Materials, LLC											(164,806)	(64,896)	91,954
Comprehensive (loss) income attributable to member of Summit Materials, LLC									(66,625)	(6,947)	(151,886)	(53,815)	90,632
Issuers [Member]
Condensed Financial Statements, Captions [Line Items]
General and administrative expenses									51,726	52,753	73,555	30,736	7,241
Depreciation, depletion, amortization and accretion									1,277	1,058	2,316	1,468	465
Operating income (loss)									(53,003)	(53,811)	(75,871)	(32,204)	(7,706)
Other (income) expense, net									(68,999)	3,583	(107,275)	(53,827)	99,085
Interest expense									36,445	20,150	27,222	31,827
Income (loss) from operations before taxes									(20,449)	(77,544)	4,182	(10,204)	(106,791)
Income tax (benefit) expense												(1,427)
(Loss) income from continuing operations									(20,449)	(77,544)	4,182	(8,777)	(106,791)
Net income (loss)									(20,449)	(77,544)	4,182	(8,777)	(106,791)
Net (loss) income attributable to member of Summit Materials, LLC											4,182	(8,777)	(106,791)
Comprehensive (loss) income attributable to member of Summit Materials, LLC									(18,464)	(82,779)	(8,738)	(18,278)	(106,791)
Wholly Owned Guarantors [Member]
Condensed Financial Statements, Captions [Line Items]
Revenue									656,478	525,652	1,364,622	1,065,590	807,921
Cost of revenue (excluding items shown separately below)									451,656	391,864	958,527	796,078	611,799
General and administrative expenses									69,902	58,596	107,282	119,250	129,768
Goodwill impairment													68,202
Depreciation, depletion, amortization and accretion									66,299	49,623	112,166	70,116	60,078
Operating income (loss)									68,621	25,569	186,647	80,146	(61,926)
Other (income) expense, net									880	3,500	9,555	(6,687)	(3,410)
Interest expense									8,482	30,045	52,970	51,248	49,591
Income (loss) from operations before taxes									59,259	(7,976)	124,122	35,585	(108,107)
Income tax (benefit) expense									(9,283)	(10,163)	(18,664)	(5,766)	(2,647)
(Loss) income from continuing operations									68,542	2,187	142,786	41,351	(105,460)
(Income) loss from discontinued operations										(758)	(2,415)	(71)	528
Net income (loss)									68,542	2,945	145,201	41,422	(105,988)
Net (loss) income attributable to member of Summit Materials, LLC											145,201	41,422	(105,988)
Comprehensive (loss) income attributable to member of Summit Materials, LLC									71,834	2,945	146,380	41,422	(105,988)
Non Guarantor [Member]
Condensed Financial Statements, Captions [Line Items]
Revenue									21,182	57,349	100,360	72,172	41,910
Cost of revenue (excluding items shown separately below)									14,439	39,646	64,803	51,064	24,401
General and administrative expenses									2,992	3,336	6,451	2,537	1,308
Depreciation, depletion, amortization and accretion									2,192	2,831	5,241	1,742	1,013
Operating income (loss)									1,559	11,536	23,865	16,829	15,188
Other (income) expense, net									(309)	159	294	(3)	274
Interest expense									1,722	1,790	3,565	1,172	382
Income (loss) from operations before taxes									146	9,587	20,006	15,660	14,532
Income tax (benefit) expense									78	350	401	210
(Loss) income from continuing operations									68	9,237	19,605	15,450	14,532
Net income (loss)									68	9,237	19,605	15,450	14,532
Net (loss) income attributable to member of Summit Materials, LLC											19,605	15,450	14,532
Comprehensive (loss) income attributable to member of Summit Materials, LLC									$ (5,209)	$ 4,002	$ 5,506	9,634	14,532
Non Wholly Owned Guarantor [Member]
Condensed Financial Statements, Captions [Line Items]
Revenue												94,402	80,759
Cost of revenue (excluding items shown separately below)												67,951	55,241
General and administrative expenses												6,763	7,673
Depreciation, depletion, amortization and accretion												14,500	11,378
Operating income (loss)												5,188	6,467
Other (income) expense, net												(14,444)	(3,737)
Interest expense												11,608	10,702
Income (loss) from operations before taxes												8,024	(498)
(Loss) income from continuing operations												8,024	(498)
Net income (loss)												8,024	(498)
Net (loss) income attributable to member of Summit Materials, LLC												8,024	(498)
Comprehensive (loss) income attributable to member of Summit Materials, LLC												$ 2,759	$ 3,909

Senior Notes' Guarantor and 105

Senior Notes' Guarantor and Non-Guarantor Financial Information - Schedule of Condensed Consolidating Statements of Cash Flows (Detail) - Summit Materials, LLC [Member] - USD ($) $ in Thousands	Mar. 17, 2016	Jul. 02, 2016	Jun. 27, 2015	Jan. 02, 2016	Dec. 27, 2014	Dec. 28, 2013
Condensed Financial Statements, Captions [Line Items]
Net cash (used in) provided by operating activities		$ (26,500)	$ (80,224)	$ 98,203	$ 79,238	$ 66,412
Cash flow from investing activities:
Acquisitions, net of cash acquired		(296,664)	(15,863)	(510,017)	(397,854)	(61,601)
Purchase of property, plant and equipment		(91,669)	(43,379)	(88,950)	(76,162)	(65,999)
Proceeds from the sale of property, plant, and equipment		9,442	6,039	13,110	13,366	16,085
Other		1,500	610	1,510	(630)
Net cash (used for) provided by investing activities		(377,391)	(52,593)	(584,347)	(461,280)	(111,515)
Cash flow from financing activities:
Proceeds from investment by member		113	397,975	507,766	27,617
Capital issuance costs		(136)	(9,373)	(12,930)
Net proceeds from debt issuance		321,000	242,000	1,748,875	762,250	234,681
Payments on long-term debt		(63,676)	(469,628)	(1,505,486)	(389,270)	(188,424)
Payments on acquisition-related liabilities		(23,162)	(11,970)	(18,056)	(10,935)	(9,801)
Financing costs		(5,110)	(5,130)	(14,246)	(9,085)	(3,864)
Distributions	$ (2,500)	(2,873)	(11,842)	(46,603)
Other					(88)	(3)
Net cash provided by financing activities		226,156	132,032	659,320	380,489	32,589
Impact of cash on foreign currency		498	140	(1,003)	(149)
Net increase (decrease) in cash		(177,237)	(645)	172,173	(1,702)	(12,514)
Cash and cash equivalents-beginning of period		185,388	13,215	13,215	14,917	27,431
Cash and cash equivalents-end of period				185,388	13,215	14,917
Consolidation, Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash (used in) provided by operating activities			(167)	(167)	(2,000)
Cash flow from investing activities:
Other					1,354
Net cash (used for) provided by investing activities					1,354
Cash flow from financing activities:
Proceeds from investment by member					(1,354)
Loans received from and payments made on loans from other Summit Companies		(2,147)	(2,062)	(5,544)	(4,572)	2,784
Payments on long-term debt			1,055	1,056
Other			167	167	2,000
Net cash provided by financing activities		(2,147)	(840)	(4,321)	(3,926)	2,784
Net increase (decrease) in cash		(2,147)	(1,007)	(4,488)	(4,572)	2,784
Cash and cash equivalents-beginning of period		(11,600)	(7,112)	(7,112)	(2,540)	(5,324)
Cash and cash equivalents-end of period				(11,600)	(7,112)	(2,540)
Wholly Owned Guarantors [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash (used in) provided by operating activities		77,254	6,775	356,187	102,219	44,746
Cash flow from investing activities:
Acquisitions, net of cash acquired		(235,994)		(510,017)	(216,100)	(61,601)
Purchase of property, plant and equipment		(89,071)	(40,969)	(81,980)	(55,222)	(36,629)
Proceeds from the sale of property, plant, and equipment		9,422	5,989	12,945	13,134	16,020
Other		1,500	610	1,510	(597)
Net cash (used for) provided by investing activities		(314,143)	(50,233)	(577,542)	(258,785)	(82,210)
Cash flow from financing activities:
Proceeds from investment by member		448,710		662,826
Loans received from and payments made on loans from other Summit Companies		(187,411)	176,243	226,703	173,166	19,726
Payments on long-term debt		(3,426)	(120,703)	(646,746)	(8,412)
Payments on acquisition-related liabilities		(22,762)	(11,804)	(17,890)	(8,935)	(9,801)
Other			(167)	(167)	(2,000)
Net cash provided by financing activities		235,111	43,569	224,726	153,819	9,925
Net increase (decrease) in cash		(1,778)	111	3,371	(2,747)	(27,539)
Cash and cash equivalents-beginning of period		4,068	695	695	3,442	30,981
Cash and cash equivalents-end of period				4,068	695	3,442
Issuers [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash (used in) provided by operating activities		(101,568)	(93,127)	(276,104)	(40,964)	(232)
Cash flow from investing activities:
Acquisitions, net of cash acquired		(60,670)			(181,754)
Purchase of property, plant and equipment		(2,322)	(1,904)	(5,636)	(4,534)	(3,359)
Net cash (used for) provided by investing activities		(62,992)	(1,904)	(5,636)	(186,288)	(3,359)
Cash flow from financing activities:
Proceeds from investment by member		(448,597)	397,975	(155,060)	27,617
Capital issuance costs		(136)	(9,373)	(12,930)
Net proceeds from debt issuance		321,000	242,000	1,748,875	762,250	234,681
Loans received from and payments made on loans from other Summit Companies		189,466	(169,065)	(208,459)	(170,915)	(29,121)
Payments on long-term debt		(60,250)	(349,980)	(859,796)	(380,065)	(188,424)
Payments on acquisition-related liabilities		(400)	(166)	(166)	(2,000)
Financing costs		(5,110)	(5,130)	(14,246)	(9,085)	(3,864)
Distributions		(2,873)	(11,842)	(46,603)
Other					(88)	(3)
Net cash provided by financing activities		(6,900)	94,419	451,615	227,714	13,269
Net increase (decrease) in cash		(171,460)	(612)	169,875	462	9,678
Cash and cash equivalents-beginning of period		180,712	10,837	10,837	10,375	697
Cash and cash equivalents-end of period				180,712	10,837	10,375
Non Guarantor [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash (used in) provided by operating activities		(2,186)	6,295	18,287	8,207	12,895
Cash flow from investing activities:
Purchase of property, plant and equipment		(276)	(506)	(1,334)	(1,465)	(1,115)
Proceeds from the sale of property, plant, and equipment		20	50	165	232	62
Net cash (used for) provided by investing activities		(256)	(456)	(1,169)	(1,233)	(1,053)
Cash flow from financing activities:
Proceeds from investment by member					1,354
Loans received from and payments made on loans from other Summit Companies		92	(5,116)	(12,700)	(3,017)	(8,891)
Net cash provided by financing activities		92	(5,116)	(12,700)	(1,663)	(8,891)
Impact of cash on foreign currency		498	140	(1,003)	(149)
Net increase (decrease) in cash		(1,852)	863	3,415	5,162	2,951
Cash and cash equivalents-beginning of period		$ 12,208	8,793	8,793	3,631	680
Cash and cash equivalents-end of period				12,208	8,793	3,631
Non Wholly Owned Guarantor [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash (used in) provided by operating activities					11,776	9,003
Cash flow from investing activities:
Purchase of property, plant and equipment					(14,941)	(24,896)
Proceeds from the sale of property, plant, and equipment						3
Other					(1,387)
Net cash (used for) provided by investing activities					(16,328)	(24,893)
Cash flow from financing activities:
Loans received from and payments made on loans from other Summit Companies					5,338	15,502
Payments on long-term debt					(793)
Net cash provided by financing activities					4,545	15,502
Net increase (decrease) in cash					(7)	(388)
Cash and cash equivalents-beginning of period			$ 2	$ 2	9	397
Cash and cash equivalents-end of period					$ 2	$ 9

Supplementary Data (Unaudite106

Supplementary Data (Unaudited) - Supplemental Financial Information (Detail) - Summit Materials, LLC [Member] - USD ($) $ in Thousands	3 Months Ended								6 Months Ended		12 Months Ended
	Jan. 02, 2016	Sep. 26, 2015	Jun. 27, 2015	Mar. 28, 2015	Dec. 27, 2014	Sep. 27, 2014	Jun. 28, 2014	Mar. 29, 2014	Jul. 02, 2016	Jun. 27, 2015	Jan. 02, 2016	Dec. 27, 2014	Dec. 28, 2013
Condensed Income Statements, Captions [Line Items]
Net revenue	$ 359,532	$ 426,286	$ 329,009	$ 175,139	$ 294,040	$ 348,136	$ 292,410	$ 136,019	$ 620,675	$ 504,148	$ 1,289,966	$ 1,070,605	$ 824,364
Operating income (loss)	67,990	83,357	42,300	(59,006)	23,307	47,749	33,922	(35,019)	17,177	(16,706)	134,641	69,959	(47,977)
Income (loss) from continuing operations	46,106	34,106	(434)	(79,837)	4,753	28,110	13,832	(53,048)	(20,484)	(80,271)	(59)	(6,353)	(103,151)
Net income (loss)	$ 47,706	$ 34,163	$ 324	$ (79,837)	$ 4,468	$ 28,117	$ 14,201	$ (53,068)	$ (20,484)	$ (79,513)	$ 2,356	$ (6,282)	$ (103,679)

Consolidated Balance Sheets107

Consolidated Balance Sheets - Summit Materials, LLC - USD ($) $ in Thousands	Jul. 02, 2016	Jan. 02, 2016	Jun. 27, 2015	Dec. 27, 2014	Dec. 28, 2013
Current assets:
Cash and cash equivalents	$ 8,151	$ 185,388	$ 12,570	$ 13,215
Accounts receivable, net	213,048	145,544		141,302
Costs and estimated earnings in excess of billings	29,026	5,690		10,174
Inventories	174,739	130,082		111,553
Other current assets	8,040	4,807		16,005
Total current assets	433,004	471,511		292,249
Property, plant and equipment, less accumulated depreciation, depletion and amortization (July 2, 2016 - $422,017 and January 2, 2016 - $366,505)	1,439,194	1,269,006		950,601
Goodwill	757,658	596,397		419,270	$ 127,038
Intangible assets, less accumulated amortization (July 2, 2016 - $6,577 and January 2, 2016 - $5,237)	25,582	15,005		17,647
Other assets	46,040	43,243		32,886
Total assets	2,701,478	2,395,162		1,712,653	$ 1,234,414
Current liabilities:
Current portion of debt	20,500	6,500		5,300
Current portion of acquisition-related liabilities	15,231	18,084		18,402
Accounts payable	103,940	81,397		78,854
Accrued expenses	106,943	92,942		101,496
Billings in excess of costs and estimated earnings	9,695	13,081		8,958
Total current liabilities	256,309	212,004		212,985
Long-term debt	1,532,462	1,273,652		1,043,685
Acquisition-related liabilities	25,539	31,028		42,736
Other noncurrent liabilities	116,478	100,186		92,524
Total liabilities	1,915,059	1,616,870		1,391,930
Commitments and contingencies (see Note 10)
Member's interest
Member's interest	785,092	1,050,882		518,647
Accumulated (deficit) earnings	(267,619)	(245,486)		(217,416)
Accumulated other comprehensive loss	(26,481)	(28,466)		(15,546)
Member's equity	1,079,192	776,930		285,685
Noncontrolling interest	1,327	1,362		1,298
Total member's interest	786,419	778,292		286,983
Total liabilities and member's interest	$ 2,701,478	$ 2,395,162		$ 1,712,653

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - Summit Materials, LLC - USD ($) $ in Thousands	Jul. 02, 2016	Jan. 02, 2016	Dec. 27, 2014
Property, plant and equipment, accumulated depreciation, depletion and amortization	$ 422,017	$ 366,505	$ 279,375
Intangible assets, accumulated amortization	$ 6,577	$ 5,237	$ 3,073

Consolidated Statements of O109

Consolidated Statements of Operations - Summit Materials, LLC - USD ($) $ in Thousands	3 Months Ended								6 Months Ended		12 Months Ended
	Jan. 02, 2016	Sep. 26, 2015	Jun. 27, 2015	Mar. 28, 2015	Dec. 27, 2014	Sep. 27, 2014	Jun. 28, 2014	Mar. 29, 2014	Jul. 02, 2016	Jun. 27, 2015	Jan. 02, 2016	Dec. 27, 2014	Dec. 28, 2013
Revenue:
Product									$ 521,443	$ 410,190	$ 1,043,843	$ 806,280	$ 573,684
Service									99,232	93,958	246,123	264,325	250,680
Net revenue	$ 359,532	$ 426,286	$ 329,009	$ 175,139	$ 294,040	$ 348,136	$ 292,410	$ 136,019	620,675	504,148	1,289,966	1,070,605	824,364
Delivery and subcontract revenue									52,978	54,782	142,331	133,626	91,837
Total revenue									673,653	558,930	1,432,297	1,204,231	916,201
Cost of revenue (excluding items shown separately below):
Product									334,585	283,423	676,457	566,986	410,286
Service									74,525	69,234	171,857	186,548	174,929
Net cost of revenue									409,110	352,657	848,314	753,534	585,215
Delivery and subcontract cost									52,978	54,782	142,331	133,626	91,837
Total cost of revenue									462,088	407,439	990,645	887,160	677,052
General and administrative expenses									121,014	106,945	177,769	150,732	142,000
Depreciation, depletion, amortization and accretion									69,768	53,512	119,723	87,826	72,934
Transaction costs									3,606	7,740	9,519	8,554	3,990
Operating income (loss)	67,990	83,357	42,300	(59,006)	23,307	47,749	33,922	(35,019)	17,177	(16,706)	134,641	69,959	(47,977)
Other (income) expense, net									217	493	(2,425)	(3,447)	(1,737)
Loss on debt financings										31,672	71,631		3,115
Interest expense									46,649	41,213	83,757	86,742	56,443
Income (loss) from operations before taxes									(29,689)	(90,084)	(18,322)	(13,336)	(105,798)
Income tax benefit									(9,205)	(9,813)	(18,263)	(6,983)	(2,647)
Net income (loss)	$ 47,706	$ 34,163	$ 324	$ (79,837)	$ 4,468	$ 28,117	$ 14,201	$ (53,068)	(20,484)	(79,513)	2,356	(6,282)	(103,679)
Net income (loss) attributable to noncontrolling interest									(35)	(1,969)	$ (1,826)	$ 2,495	$ 3,112
Net income (loss) attributable to member of Summit LLC									$ (20,449)	$ (77,544)

Consolidated Statements of C110

Consolidated Statements of Comprehensive Operations - Summit Materials, LLC - USD ($) $ in Thousands	3 Months Ended								6 Months Ended		12 Months Ended
	Jan. 02, 2016	Sep. 26, 2015	Jun. 27, 2015	Mar. 28, 2015	Dec. 27, 2014	Sep. 27, 2014	Jun. 28, 2014	Mar. 29, 2014	Jul. 02, 2016	Jun. 27, 2015	Jan. 02, 2016	Dec. 27, 2014	Dec. 28, 2013
Net loss	$ 47,706	$ 34,163	$ 324	$ (79,837)	$ 4,468	$ 28,117	$ 14,201	$ (53,068)	$ (20,484)	$ (79,513)	$ 2,356	$ (6,282)	$ (103,679)
Other comprehensive income (loss):
Foreign currency translation adjustment									5,277	(5,235)	(14,099)	(5,816)
Loss on cash flow hedges									(3,292)		(944)
Other comprehensive (loss) income									1,985	(5,235)	(12,920)	(11,081)	4,407
Comprehensive income (loss)									(18,499)	(84,748)	(10,564)	(17,363)	(99,272)
Less comprehensive loss attributable to noncontrolling interest									(35)	(1,969)	(1,826)	915	4,434
Comprehensive income (loss) attributable to Summit Materials, Inc. / Summit Materials, LLC									$ (18,464)	$ (82,779)	$ (8,738)	$ (18,278)	$ (103,706)

Consolidated Statements of C111

Consolidated Statements of Cash Flows - Summit Materials, LLC - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jan. 02, 2016	Dec. 27, 2014	Dec. 28, 2013
Cash flow from operating activities:
Net loss	$ (20,484)	$ (79,513)	$ 2,356	$ (6,282)	$ (103,679)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation, depletion, amortization and accretion	75,707	56,840	124,147	95,463	79,183
Share-based compensation expense	29,817	17,020	19,899	2,235	2,315
Deferred income tax (benefit) expense	(10,023)	23	(19,838)	(5,927)	(4,408)
Net gain on asset disposals	(3,717)	(3,487)	(23,087)	6,500	12,419
Net gain on debt financings		(6,926)	(9,877)		2,989
Other	129	1,185	(1,629)	(957)	(1,098)
(Increase) decrease in operating assets, net of acquisitions:
Accounts receivable, net	(55,489)	(21,535)	3,852	(10,366)	9,884
Inventories	(27,948)	(16,555)	4,275	(3,735)	499
Costs and estimated earnings in excess of billings	(24,542)	(14,505)	6,604	1,359	196
Other current assets	(2,646)	(2,779)	11,438	(3,997)	(453)
Other assets	(367)	53	(1,369)	4,767	(1,708)
Increase (decrease) in operating liabilities, net of acquisitions:
Accounts payable	9,682	3,105	(4,241)	(6,455)	4,067
Accrued expenses	10,326	(11,161)	(14,354)	13,311	(742)
Billings in excess of costs and estimated earnings	(3,523)	(875)	1,313	(305)	1,998
Other liabilities	(3,422)	(1,114)	(1,286)	(6,373)	(3,252)
Net cash used in operating activities	(26,500)	(80,224)	98,203	79,238	66,412
Cash flow from investing activities:
Acquisitions, net of cash acquired	(296,664)	(15,863)	(510,017)	(397,854)	(61,601)
Purchases of property, plant and equipment	(91,669)	(43,379)	(88,950)	(76,162)	(65,999)
Proceeds from the sale of property, plant and equipment	9,442	6,039	13,110	13,366	16,085
Other	1,500	610	1,510	(630)
Net cash used for investing activities	(377,391)	(52,593)	(584,347)	(461,280)	(111,515)
Cash flow from financing activities:
Capital contributions by member	113	397,975	507,766	27,617
Capital issuance costs	(136)	(9,373)	(12,930)
Proceeds from debt issuances	321,000	242,000	1,748,875	762,250	234,681
Debt issuance costs	(5,110)	(5,130)	(14,246)	(9,085)	(3,864)
Payments on debt	(63,676)	(469,628)	(1,505,486)	(389,270)	(188,424)
Payments on acquisition-related liabilities	(23,162)	(11,970)	(18,056)	(10,935)	(9,801)
Distributions from partnership	(2,873)	(11,842)	(46,603)
Other				(88)	(3)
Net cash provided by financing activities	226,156	132,032	659,320	380,489	32,589
Impact of cash on foreign currency	498	140	(1,003)	(149)
Net increase (decrease) in cash	(177,237)	(645)	172,173	(1,702)	$ (12,514)
Cash and cash equivalents-beginning of period	185,388	13,215	13,215
Cash and cash equivalents-end of period	$ 8,151	$ 12,570	$ 185,388	$ 13,215

Consolidated Statements of C112

Consolidated Statements of Changes in Stockholders' Equity / Member's Interest and Redeemable Noncontrolling Interest - Summit Materials, LLC - USD ($) $ in Thousands	Members' equity	Total Member's Interest	Noncontrolling Interest in subsidiaries	Accumulated Deficit/Earnings [Member]	Accumulated Other Comprehensive Loss (AOCI) [Member]
Beginning Balance at Dec. 29, 2012				$ (94,085)	$ (9,130)
Increase (decrease) in stockholders' equity / members' interest and redeemable noncontrolling interest
Net loss				(106,791)
Other comprehensive income					3,085
Ending Balance at Dec. 28, 2013				(198,511)	(6,045)
Increase (decrease) in stockholders' equity / members' interest and redeemable noncontrolling interest
Net loss				(8,777)
Other comprehensive income					(9,501)
Share-based compensation				(1,983)
Ending Balance at Dec. 27, 2014				(217,416)	(15,546)
Ending Balance at Dec. 27, 2014	$ 518,647	$ 286,983	$ 1,298	(217,416)	(15,546)
Increase (decrease) in stockholders' equity / members' interest and redeemable noncontrolling interest
Contributed capital	452,703	452,703
Accretion/ redemption value adjustment		(32,252)		(32,252)
Net loss		(77,623)	(79)	(77,544)
Other comprehensive income		(5,235)			(5,235)
Distributions	(16,427)	(16,427)
Share-based compensation	17,020	17,020
Ending Balance at Jun. 27, 2015	971,943	625,169	1,219	(327,212)	(20,781)
Beginning Balance at Dec. 27, 2014	518,647	286,983	1,298	(217,416)	(15,546)
Beginning Balance at Dec. 27, 2014				(217,416)	(15,546)
Increase (decrease) in stockholders' equity / members' interest and redeemable noncontrolling interest
Net loss				4,182
Other comprehensive income					(12,920)
Ending Balance at Jan. 02, 2016				(245,486)	(28,466)
Ending Balance at Jan. 02, 2016	1,050,882	778,292	1,362	(245,486)	(28,466)
Increase (decrease) in stockholders' equity / members' interest and redeemable noncontrolling interest
Net loss		(20,484)	(35)	(20,449)
Other comprehensive income		1,985			1,985
Distributions	(3,191)	(3,191)
Share-based compensation	31,501	29,817		(1,684)
Ending Balance at Jul. 02, 2016	$ 1,079,192	$ 786,419	$ 1,327	$ (267,619)	$ (26,481)

Summary of Organization and 113

Summary of Organization and Significant Accounting Policies	6 Months Ended
	Jul. 02, 2016
Summit Materials, LLC
Company Information
Summary of Organization and Significant Accounting Policies	1. Summit Materials, LLC (“Summit LLC” and, together with its subsidiaries, the “Company”) is a vertically integrated, construction materials company. The Company is engaged in the production and sale of aggregates, cement, ready-mixed concrete, asphalt paving mix and concrete products and owns and operates quarries, sand and gravel pits, two cement plants, cement distribution terminals, ready-mixed concrete plants, asphalt plants and landfill sites. It is also engaged in paving and related services. The Company’s three operating and reporting segments are the West, East and Cement segments. Substantially all of the Company’s products and services are produced, consumed and performed outdoors, primarily in the spring, summer and fall. Seasonal changes and other weather-related conditions can affect the production and sales volumes of its products and delivery of services. Therefore, the financial results for any interim period are typically not 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. Summit LLC is a wholly owned indirect subsidiary of Summit Materials Holdings L.P. (“Summit Holdings”), whose primary owners are Summit Materials, Inc. (“Summit Inc.”) and certain investment funds affiliated with Blackstone Capital Partners V L.P. and Silverhawk Summit, L.P. (collectively, the “Sponsors”). Summit Inc. was formed as a Delaware corporation on September 23, 2014. Its sole material asset is a controlling equity interest in Summit Holdings. Pursuant to a reorganization into a holding company structure (the “Reorganization”) in connection with Summit Inc.’s March 2015 initial public offering, Summit Inc. became a holding corporation operating and controlling all of the business and affairs of Summit Holdings and its subsidiaries, including Summit LLC. Summit Inc.’s Equity Offerings — Summit Inc. commenced operations on March 11, 2015 upon the pricing of the initial public offering of its Class A common stock (“IPO”). Summit Inc. raised $433.0 million, net of underwriting discounts, through the issuance of 25,555,555 shares of Class A common stock at a public offering price of $18.00 per share. Summit Inc. used the offering proceeds to purchase a number of newly-issued Class A Units (“LP Units”) from Summit Holdings equal to the number of shares of Class A common stock issued to the public. Summit Inc. caused Summit Holdings to use these proceeds: (i) to redeem $288.2 million in aggregate principal amount of outstanding 10 1 / 2 % senior notes due January 31, 2020 (“2020 Notes”); (ii) to purchase 71,428,571 Class B Units of Continental Cement Company, L.L.C. (“Continental Cement”); (iii) to pay a one-time termination fee of $13.8 million primarily to affiliates of the Sponsors in connection with the termination of a transaction and management fee agreement; and (iv) for general corporate purposes. The $288.2 million redemption of 2020 Notes was completed in the second quarter of 2015 at a redemption price equal to par plus an applicable premium of $38.2 million plus $5.2 million of accrued and unpaid interest. In connection with the IPO, Summit Inc. issued 69,007,297 shares of its Class B common stock to Summit Owner Holdco LLC (“Summit Owner Holdco”), a Delaware limited liability company owned by certain pre-IPO owners and the former holders of Class B Units of Continental Cement. The Class B common stock entitles Summit Owner Holdco, without regard to the number of shares of Class B common stock held by it, to a number of votes that is equal to the aggregate number of LP Units held by all limited partners of Summit Holdings (excluding Summit Inc.). The Class B common stock does not participate in dividends and does not have any liquidation rights. On August 11, 2015, Summit Inc. raised $555.8 million, net of underwriting discounts, through the issuance of 22,425,000 shares of Class A common stock at a public offering price of $25.75 per share ("the August 2015 follow-on offering"). Summit Inc. used these proceeds to purchase 3,750,000 newly-issued LP Units from Summit Holdings and 18,675,000 LP Units from certain pre-IPO owners, at a purchase price per LP Unit equal to the public offering price per share of Class A common stock, less underwriting discounts and commissions. Summit Holdings used the proceeds from the 3,750,000 newly-issued LP Units to pay the deferred purchase price of $80.0 million related to the July 17, 2015 acquisition of a cement plant and a quarry in Davenport, Iowa, and seven cement terminals along the Mississippi River (the “Davenport Assets”) and for general corporate purposes. 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 January 2, 2016. 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 July 2, 2016, and the results of operations and cash flows for the six months ended July 2, 2016 and June 27, 2015. The Company’s fiscal year is based on a 52-53 week year with each quarter composed of 13 weeks ending on a Saturday. The 53-week year occurs approximately once every seven years and occurred in 2015. The additional week in the 53-week year was included in the fourth quarter of 2015. Principles of Consolidation –The consolidated financial statements include the accounts of Summit LLC and its majority owned subsidiaries. All intercompany balances and transactions have been eliminated. The Company attributes consolidated member’s interest and net income separately to the controlling and noncontrolling interests. Noncontrolling interests in consolidated subsidiaries represent a 20% ownership in Ohio Valley Asphalt, LLC and, prior to the IPO and concurrent purchase of the noncontrolling interests of Continental Cement, a 30% redeemable ownership in Continental Cement. The Company accounts for investments in entities for which it has an ownership of 20% to 50% using the equity method of accounting. 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, disclosures about contingent assets and liabilities and reported amounts of revenue and expenses. Such estimates include the valuation of accounts receivable, inventories, goodwill, intangibles and other long-lived assets, pension and other postretirement obligations and asset retirement obligations. Estimates also include revenue earned on contracts and costs to complete contracts. Most of the Company’s paving and related services are performed under fixed unit-price contracts with state and local governmental entities. 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 can differ significantly from estimates made. Changes in estimates, including those resulting from continuing changes in the economic environment, are reflected in the Company’s consolidated financial statements when the change in estimate occurs. Business and Credit Concentrations— The Company’s operations are conducted primarily across 24 U.S. states and in British Columbia, Canada, with the most significant revenue generated in Texas, Kansas, Utah, Missouri and Kentucky. The Company’s accounts receivable consist primarily of amounts due from customers within these areas. Therefore, collection of these accounts is dependent on the economic conditions in the aforementioned states, as well as specific situations affecting individual customers. Credit granted within the Company’s trade areas has been granted to many customers, and management does not believe that a significant concentration of credit exists with respect to any individual customer or group of customers. No single customer accounted for more than 10% of the Company’s total revenue in the six months ended July 2, 2016 and June 27, 2015. Fair Value Measurements— Certain acquisitions made by the Company require the payment of contingent amounts of purchase consideration. These payments are contingent on specified operating results being achieved in periods subsequent to the acquisition and will only be made if earn-out thresholds are achieved. Contingent consideration obligations are measured at fair value each reporting period. Any adjustments to fair value are recognized in earnings in the period identified. The Company has entered into interest rate derivatives on $200.0 million of its term loan borrowings to add stability to interest expense and to manage its exposure to interest rate movements. The effective portion of changes in the fair value of derivatives designated and that qualify as cash flow hedges is recorded in accumulated other comprehensive income and will be subsequently reclassified into earnings in the period that the hedged forecasted transaction affects earnings. The fair value of contingent consideration and derivatives as of July 2, 2016 and January 2, 2016 was: July 2, January 2, 2016 2016 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ $ Cash flow hedges Acquisition-related liabilities and Other noncurrent liabilities Contingent consideration $ $ Cash flow hedges The fair value of contingent consideration was based on unobservable, or Level 3, inputs, including projected probability-weighted cash payments and an 11.0% discount rate, which reflects a market discount rate. Changes in fair value may occur as a result of a change in actual or projected cash payments, the probability weightings applied by the Company to projected payments or a change in the discount rate. Significant increases or decreases in any of these inputs in isolation could result in a lower, or higher, fair value measurement. The fair value of the cash flow hedges are based on observable, or Level 2, inputs such as interest rates, bond yields and prices in inactive markets. There were no material valuation adjustments in the six months ended July 2, 2016 and June 27, 2015. Financial Instruments —The Company’s financial instruments include debt and certain acquisition-related liabilities (deferred consideration and noncompete obligations). The carrying value and fair value of these financial instruments as of July 2, 2016 and January 2, 2016 was: July 2, 2016 January 2, 2016 Fair Value Carrying Value Fair Value Carrying Value Level 2 Long-term debt(1) $ $ $ $ Level 3 Current portion of deferred consideration and noncompete obligations(2) Long term portion of deferred consideration and noncompete obligations(3) (1) Balance includes $6.5 million of current portion of debt and excludes capitalized loan costs of $15.7 million and $11.7 million as of July 2, 2016 and January 2, 2016, respectively. (2) Included in current portion of acquisition-related liabilities on the consolidated balance sheets. (3) Included in acquisition-related liabilities on the consolidated balance sheets. The fair value of debt was determined based on observable, or Level 2 inputs, such as interest rates, bond yields and quoted prices in inactive markets. The fair values of the deferred consideration and noncompete obligations were determined based on unobservable, or Level 3, inputs, including the cash payment terms in the purchase agreements and a discount rate reflecting the Company’s credit risk. Redeemable Noncontrolling Interest — On March 17, 2015, upon the consummation of the IPO and the transactions contemplated by a contribution and purchase agreement entered into with the holders of all of the outstanding Class B Units of Continental Cement, Continental Cement became a wholly-owned indirect subsidiary of Summit LLC. The noncontrolling interests of Continental Cement were acquired for aggregate consideration of $64.1 million, consisting of $35.0 million of cash, 1,029,183 shares of Summit Inc.’s 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 is a liability of Summit Holdings and, is therefore not included in the liabilities of Summit LLC. However, Summit LLC made a $2.5 million distribution to Summit Holdings in the six months ended July 2, 2016 so that Summit Holdings could make the deferred consideration payment due on March 17, 2016. New Accounting Standards — In March 2016, the Financial Accounting Standards Board (“FASB”) issued a new accounting standard with targeted amendments to the accounting for employee share-based payments. Accounting Standards Update (“ASU”) 2016-09, Improvements to Employee Share-Based Payment Accounting , requires that the income tax effect of share-based awards be recognized in the income statement and allows entities to elect an accounting method to recognize forfeitures as they occur or to estimate forfeitures, as is currently required. The ASU is effective for public entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2016. However, the Company early adopted this ASU as of the beginning of fiscal year 2016 and made an election to recognize forfeitures as they occur. The ASU adoption was applied using a modified retrospective method by means of a $1.7 million cumulative-effect adjustment to accumulated deficit In February 2016, the FASB issued a new accounting standard related to lease accounting, ASU No. 2016-02, Leases , which will result in lessees recognizing most leases on the balance sheet. Lessees are required to disclose more quantitative and qualitative information about their leases than current U.S. GAAP requires. The ASU is effective for public entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. Management is currently assessing the effect that the adoption of this ASU will have on the consolidated financial statements. 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. In July 2015, the FASB postponed the effective date of the new revenue standard by one year to the first quarter of 2018. Early adoption is permitted, but no earlier than 2017. Management is currently assessing the effect that the adoption of this standard will have on the consolidated financial statements. Reclassifications — Certain amounts in the prior year have been reclassified to conform to the current period’s presentation.

Share-based Compensation

Share-based Compensation	6 Months Ended
	Jul. 02, 2016
Summit Materials, LLC
Company Information
Share-based Compensation	2. Prior to the IPO and Reorganization, the capital structure of Summit Holdings consisted of six different classes of limited partnership interests (Class A-1, Class A-2, Class B-1, Class C, Class D-1 and Class D-2), each of which was subject to unique distribution rights. There were no outstanding Class A-2 interests. In connection with the IPO and the Reorganization, the limited partnership agreement of Summit Holdings was amended and restated to, among other things, modify its capital structure by creating the LP Units (“Reclassification”). Immediately following the Reclassification, 69,007,297 LP Units were outstanding. In addition, in substitution for part of the economic benefit of the Class C and Class D interests that was not reflected in the conversion of such interests to LP Units, warrants were issued to holders of Class C interests to purchase an aggregate of 160,333 shares of Class A common stock, and options were issued to holders of Class D interests to purchase an aggregate of 4,358,842 shares of Class A common stock (“leverage restoration options”). The exercise price of the warrants and leverage restoration options is the IPO price of $18.00 per share. In conjunction with the Reclassification of the equity-based awards, the Company recognized a $14.5 million modification charge in general and administrative costs in the six months ended June 27, 2015. The leverage restoration options were granted under the Summit Materials, Inc. 2015 Omnibus Incentive Plan (the “Omnibus Incentive Plan”). The leverage restoration options that correlate to time-vesting interests vest over four years, beginning on the Reclassification date and the leverage restoration options that correlate to performance-vesting interests vest only when both the relevant return multiple is achieved and a four year time-vesting condition is satisfied. The time-based vesting condition for both the time-vesting and performance-vesting interests will be satisfied with respect to 25% of the performance-vesting options on each of the first four anniversaries of the Reclassification date, subject to the employee’s continued employment through the applicable vesting date. The Company also granted 240,000 options to purchase shares of Class A common stock under the Omnibus Incentive Plan to certain employees some of whom had not previously been granted equity-based interests. These stock options have an exercise price of $18.00 per share, the IPO price, and are subject to a time-based vesting condition that will be satisfied with respect to 25% of the award on each of the first four anniversaries of the grant date, subject to the employee’s continued employment through the applicable vesting date. In the six months ended July 2, 2016, Summit Inc. acquired 13,177,754 LP Units in exchange for 13,177,754 newly issued shares of Class A common stock. The value of the exchanged shares was determined based on the closing price of Summit Inc.’s Class A common stock as of the date of the exchange, which totaled $263.6 million. As of July 2, 2016, Summit Inc. owned 62.9% of Summit Holdings. Included in the LP Units exchanged for shares of Class A common stock in the six months ended July 2, 2016 were 9,272,378 LP Units exchanged by certain investment funds associated with or designated by The Blackstone Group L.P. (“Blackstone”). Blackstone subsequently sold the shares of Class A common stock it received in an underwritten public offering. As a result of this transaction and Blackstone’s prior exchange and sale of LP Units, the Company determined that the performance target associated with certain LP Units and certain leverage restoration options, which is based on Blackstone achieving a 1.75 times return on their initial investment, is probable of occurring. Accordingly, the Company recognized a $24.8 million charge in general and administrative costs in the six months ended July 2, 2016 reflective of the cumulative costs that would have been recognized for these awards had the performance targets been deemed probable at the IPO date.

Acquisitions115

Acquisitions	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC
Acquisitions	3. The Company has completed numerous acquisitions since its formation in 2009, which were financed through a combination of debt and equity funding. The operations of each acquisition have been included in the Company’s consolidated results of operations since the respective dates of the acquisitions. The Company measures all assets acquired and liabilities assumed at their acquisition-date fair value. West segment · On April 29, 2016, the Company acquired Sierra Ready Mix, LLC (“Sierra”), a vertically integrated aggregates and ready-mixed concrete business with one sand and gravel pit and two ready-mixed concrete plants located in Las Vegas, Nevada. The acquisition was funded with cash on hand. · On December 11, 2015, the Company acquired all of the assets of Pelican Asphalt Company, LLC, an asphalt terminal business in Houston, Texas. The acquisition was funded with cash on hand. · On August 21, 2015, the Company acquired all of the stock of LeGrand Johnson Construction Co., a vertically integrated company based in Utah with five sand and gravel pits, four ready-mixed concrete plants and three asphalt plants and servicing the northern and central Utah, western Wyoming and southern Idaho markets. The acquisition was funded with borrowings under the Company’s revolving credit facility. · On June 1, 2015, the Company acquired all of the stock of Lewis & Lewis, Inc., a vertically integrated business in Wyoming. The acquisition was funded with borrowings under the Company’s revolving credit facility. East segment · On May 20, 2016, the Company acquired seven aggregates quarries in central and northwest Missouri from APAC-Kansas, Inc. and APAC-Missouri, Inc., subsidiaries of Oldcastle Materials, Inc. (“Oldcastle Assets”). · On March 18, 2016, the Company acquired Boxley Materials Company (“Boxley”), a vertically integrated company based in Roanoke, Virginia with six quarries, four ready-mixed concrete plants and four asphalt plants. · On February 5, 2016, the Company acquired American Materials Company (“AMC”), an aggregates company with five sand and gravel pits servicing coastal North and South Carolina. The acquisition was funded with cash on hand. Cement segment • The purchase price allocation, primarily the valuation of property, plant and equipment, for the 2016 acquisitions and the LeGrand and Pelican acquisitions has not yet been finalized due to the recent timing of the acquisitions. The following table summarizes aggregated information regarding the fair values of the assets acquired and liabilities assumed as of the respective acquisition dates: Six months ended Davenport Year Ended July 2, July 17, January 2, 2016 2016 2015 (excluding Davenport) Financial assets $ $ — $ Inventories Property, plant and equipment Intangible assets — — Other assets Financial liabilities Other long-term liabilities Net assets acquired Goodwill Purchase price Acquisition related liabilities — Bettendorf assets — — Net cash paid for acquisitions $ $ $ Changes in the carrying amount of goodwill, by reportable segment, from January 2, 2016 to July 2, 2016 are summarized as follows: West East Cement Total Balance, January 2, 2016 $ $ $ $ Acquisitions(1) Foreign currency translation adjustments — — Balance, July 2, 2016 $ $ $ $ Accumulated impairment losses as of July 2, 2016 and January 2, 2016 $ $ $ — $ (1) The Company’s intangible assets are primarily composed of goodwill, lease agreements and reserve rights. The assets related to lease agreements reflect the submarket royalty rates paid under agreements, primarily, for extracting aggregates. The values were determined as of the respective acquisition dates by a comparison of market-royalty rates. The reserve rights relate to aggregate reserves to which the Company has the rights of ownership, but do not own the reserves. The intangible assets are amortized on a straight-line basis over the lives of the leases. The following table shows intangible assets by type and in total: July 2, 2016 January 2, 2016 Gross Net Gross Net Carrying Accumulated Carrying Carrying Accumulated Carrying Amount Amortization Amount Amount Amortization Amount Leases $ $ $ $ $ $ Reserve rights Trade names Other Total intangible assets $ $ $ $ $ $ Amortization expense totaled $1.0 million in the six months ended July 2, 2016 and June 27, 2015, respectively. The estimated amortization expense for the intangible assets for each of the five years subsequent to July 2, 2016 is as follows: 2016 (six months) $ 2017 2018 2019 2020 2021 Thereafter Total $	(2) Acquisitions The Company has completed numerous acquisitions since its formation in 2009, which were financed through a combination of debt and equity funding. The operations of each acquisition have been included in the Company’s consolidated results of operations since the respective dates of the acquisitions. The Company measures all assets acquired and liabilities assumed at their acquisition-date fair value. West segment • On December 1, 2015, the Company acquired all of the assets of Pelican Asphalt Company, LLC, an asphalt terminal business. The acquisition was funded with cash on hand. • On August 21, 2015, the Company acquired all of the stock of LeGrand Johnson Construction Co., a vertically integrated construction materials company based in Utah and servicing the northern and central Utah, western Wyoming and southern Idaho markets. The acquisition was funded with borrowings under the Company’s revolving credit facility. • On June 1, 2015, the Company acquired all of the stock of Lewis & Lewis, Inc., a vertically integrated, materials-based business in Wyoming. The acquisition was funded with borrowings under the Company’s revolving credit facility. Cement segment • On July 17, 2015, the Company completed the acquisition of the Davenport Assets, a cement plant and a quarry in Davenport, Iowa, and seven cement terminals along the Mississippi River for $450.0 million in cash and a cement distribution terminal in Bettendorf, Iowa, for which a $16.6 million gain on disposition was recognized in general and administrative costs. The cash purchase price was funded through a combination of debt (see Note 8) and $80.0 million with proceeds from the August 2015 equity offering. Combined with the Company’s cement plant in Hannibal, Missouri, the Company has over two million short tons of cement capacity across our two plants and eight cement distribution terminals along the Mississippi River from Minneapolis, Minnesota to New Orleans, Louisiana. The Davenport Assets were immediately integrated into the Company’s existing cement operations such that it is not practicable to report revenue and net income separately for the Davenport Assets. Pro Forma Financial Information (unaudited) Year ended January 2, 2016 December 27, 2014 Revenue $ 1,482,635 $ 1,317,911 Net income (loss) attributable to member of Summit Materials, LLC 44,574 (33,373 ) The purchase price allocation, primarily the valuation of property, plant and equipment, for the Davenport Assets, Lewis & Lewis, LeGrand and Pelican acquisitions has not yet been finalized due to the recent timing of the acquisitions. The following table summarizes aggregated information regarding the fair values of the assets acquired and liabilities assumed as of the respective acquisition dates in 2015: Davenport Year Ended July 17, January 2, 2016 2015 (excluding Davenport) Financial assets $ — $ 12,555 Inventories 21,776 2,036 Property, plant and equipment 275,436 57,817 Intangible assets — — Other assets 6,450 (745 ) Financial liabilities (2,190 ) (13,733 ) Other long-term liabilities (4,086 ) (11,289 ) Net assets acquired 297,386 46,641 Goodwill 170,067 15,710 Purchase price 467,453 62,351 Acquisition related liabilities — (1,044 ) Bettendorf assets (18,743 ) — Net cash paid for acquisitions $ 448,710 $ 61,307

Accounts Receivable, Net116

Accounts Receivable, Net	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC
Accounts Receivable, Net	4. Accounts receivable, net consisted of the following as of July 2, 2016 and January 2, 2016: July 2, January 2, 2016 2016 Trade accounts receivable $ $ Retention receivables Receivables from related parties Accounts receivable Less: Allowance for doubtful accounts Accounts receivable, net $ $ Retention receivables are amounts earned by the Company but held by customers until paving and related service contracts and projects are near completion or fully completed. Amounts are generally billed and collected within one year.	(4) Accounts Receivable, Net Accounts receivable, net consisted of the following as of January 2, 2016 and December 27, 2014: 2015 2014 Trade accounts receivable $ 133,418 $ 131,060 Retention receivables 13,217 12,053 Receivables from related parties 635 333 Accounts receivable 147,270 143,446 Less: Allowance for doubtful accounts (1,726 ) (2,144 ) Accounts receivable, net $ 145,544 $ 141,302 Retention receivables are amounts earned by the Company, but held by customers until projects have been fully completed or near completion. Amounts are expected to be billed and collected within a year.

Inventories117

Inventories	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC
Inventories	5. Inventories consisted of the following as of July 2, 2016 and January 2, 2016: July 2, January 2, 2016 2016 Aggregate stockpiles $ $ Finished goods Work in process Raw materials Total $ $	(5) Inventories Inventories consisted of the following as of January 2, 2016 and December 27, 2014: 2015 2014 Aggregate stockpiles $ 86,236 $ 88,211 Finished goods 14,840 8,826 Work in process 5,141 1,801 Raw materials 23,865 12,715 Total $ 130,082 $ 111,553

Accrued Expenses118

Accrued Expenses	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC
Accrued Expenses	6. Accrued expenses consisted of the following as of July 2, 2016 and January 2, 2016: July 2, January 2, 2016 2016 Interest $ $ Payroll and benefits Capital lease obligations Insurance Non-income taxes Professional fees Other(1) Total $ $ (1)	(7) Accrued Expenses Accrued expenses consisted of the following as of January 2, 2016 and December 27, 2014: 2015 2014 Interest $ 19,591 $ 32,475 Payroll and benefits 24,714 20,326 Capital lease obligations 15,263 17,530 Insurance 9,824 11,402 Non-income taxes 4,618 5,520 Professional fees 2,528 3,299 Other (1) 16,404 10,944 Total $ 92,942 $ 101,496 (1) Consists primarily of subcontractor and working capital settlement accruals.

Debt119

Debt	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC
Debt	7. Debt consisted of the following as of July 2, 2016 and January 2, 2016: July 2, January 2, 2016 2016 Revolving credit facility $ $ — Term Loan, due 2022: $643.5 million and $646.8 million, net of $2.8 million and $3.1 million discount at July 2, 2016 and January 2, 2016, respectively $ $ 8 1 ⁄ 2 % Senior Notes, due 2022 — 6 1 ⁄ 8 % Senior Notes, due 2023: $650 million, net of $1.7 million and $1.8 million discount at July 2, 2016 and January 2, 2016, respectively Total Current portion of long-term debt Long-term debt $ $ The contractual payments of long-term debt, including current maturities, for the five years subsequent to July 2, 2016, are as follows: 2016 (six months) $ 2017 2018 2019 2020 2021 Thereafter Total Less: Original issue net discount Less: Capitalized loan costs Total debt $ Senior Notes — On March 8, 2016, Summit LLC and Summit Materials Finance Corp., an indirect wholly-owned subsidiary of Summit LLC ("Finance Corp." and with Summit LLC, the “Issuers”) issued $250.0 million of 8.500% senior notes due April 15, 2022 (the “2022 Notes”). The 2022 Notes were issued at 100.0% of their par value with proceeds of $246.3 million, net of related fees and expenses. The proceeds from the sale of the 2022 Notes were used to fund the acquisition of Boxley, replenish cash used for the acquisition of AMC and the expenses incurred in connection with these acquisitions. The 2022 Notes were issued under an indenture dated March 8, 2016 (as amended and supplemented, the “2016 Indenture”). The 2016 Indenture contains covenants limiting, among other things, Summit LLC and its restricted subsidiaries’ ability to incur additional indebtedness or issue certain preferred shares, pay dividends, 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 the company’s assets, enter into certain transactions with affiliates, and designate subsidiaries as unrestricted subsidiaries. The 2016 Indenture also contains customary events of default. Interest on the 2022 Notes is payable semi-annually in arrears on April 15 and October 15 of each year commencing on October 15, 2016. In 2015, the Issuers issued $650.0 million of 6.125% senior notes due July 2023 (the “2023 Notes” and collectively with the 2022 Notes, the “Senior Notes”). The net proceeds from the 2023 Notes, with proceeds from the refinancing of the term loan described below, were used to pay the $370.0 million initial purchase price for the Davenport Assets, to redeem $336.8 million in aggregate principal amount of the then outstanding 2020 Notes and pay related fees and expenses. Of the aggregate $650.0 million of 2023 Notes, $350.0 million were issued at par and $300.0 million were issued at 99.375% of par. The 2023 Notes were issued under an indenture dated July 8, 2015, the terms of which are generally consistent with the 2016 Indenture. Interest on the 2023 Notes is payable semi-annually in arrears on January 15 and July 15 of each year commencing on January 15, 2016. In April, August and November 2015, using proceeds from the IPO, the refinancing of the term loan described below and the proceeds from the 2023 Notes, $288.2 million, $183.0 million and $153.8 million, respectively, in aggregate principal amount of the then outstanding 2020 Notes were redeemed at a price equal to par plus an applicable premium and the indenture under which the 2020 Notes were issued was satisfied and discharged. As a result of the redemptions, net charges of $56.5 million were recognized for the year ended January 2, 2016. The fees included $66.6 million for the applicable prepayment premium and $11.9 million for the write-off of deferred financing fees, partially offset by $22.0 million of net benefit from the write-off of the original issuance net premium for the year ended January 2, 2016. As of July 2, 2016 and January 2, 2016, the Company was in compliance with all covenants under the applicable indentures. Senior Secured Credit Facilities — Summit LLC has credit facilities that provide for term loans in an aggregate amount of $650.0 million and revolving credit commitments in an aggregate amount of $235.0 million (the “Senior Secured Credit Facilities”). Under the Senior Secured Credit Facilities, required principal repayments of 0.25% of term debt are due on the last business day of each March, June, September and December. The unpaid principal balance is due in full on the maturity date, which is July 17, 2022. On July 17, 2015, Summit LLC refinanced its term loan under the Senior Secured Credit Facilities (the “Refinancing”). The Refinancing, among other things: (i) reduced the applicable margins used to calculate interest rates for term loans under the Senior Secured Credit Facilities to 3.25% for LIBOR rate loans and 2.25% for base rate loans, subject to a LIBOR floor of 1.00% (and one 25 basis point step down upon Summit LLC achieving a certain first lien net leverage ratio); (ii) increased term loans borrowed under the term loan facility from $422.0 million to an aggregate $650.0 million; and (iii) created additional flexibility under the financial maintenance covenants, which are tested quarterly, by increasing the applicable maximum Consolidated First Lien Net Leverage Ratio (as defined in the credit agreement governing the Senior Secured Credit Facilities, the “Credit Agreement”). On March 11, 2015, Summit LLC entered into Amendment No. 3 to the Credit Agreement, which became effective on March 17, 2015 upon the consummation of the IPO. The amendment: (i) increased the size of the revolving credit facility from $150.0 million to $235.0 million; (ii) extended the maturity date of the revolving credit facility to March 11, 2020; (iii) amended certain covenants; and (iv) permits periodic tax distributions as contemplated in a tax receivable agreement, dated March 11, 2015. As a result of this amendment, $0.8 million of financing fees were recognized in the six months ended June 27, 2015. The revolving credit facility bears interest per annum equal to, at Summit LLC’s option, either (i) a base rate determined by reference to the highest of (a) the federal funds rate plus 0.50%, (b) the prime rate of Bank of America, N.A. and (c) LIBOR plus 1.00%, plus an applicable margin of 2.25% for base rate loans or (ii) a LIBOR rate determined by reference to Reuters prior to the interest period relevant to such borrowing adjusted for certain additional costs plus an applicable margin of 3.25% for LIBOR rate loans. There were $14.0 million of outstanding borrowings under the revolving credit facility as of July 2, 2016, leaving remaining borrowing capacity of $195.4 million, which is net of $25.6 million of outstanding letters of credit. The outstanding letters of credit are renewed annually and support required bonding on construction projects and the Company’s insurance liabilities. Summit LLC’s Consolidated First Lien Net Leverage Ratio, as such term is defined in the Credit Agreement, should be no greater than 4.75:1.0 as of each quarter-end. As of July 2, 2016 and January 2, 2016, Summit LLC was in compliance with all covenants. Summit LLC’s wholly-owned domestic subsidiary companies, subject to certain exclusions and exceptions, are named as subsidiary guarantors of the Senior Notes and the Senior Secured Credit Facilities. In addition, Summit LLC has pledged substantially all of its assets as collateral, subject to certain exclusions and exceptions, for the Senior Secured Credit Facilities. Interest expense related to debt totaled $40.2 million in the six months ended July 2, 2016 and $36.8 million in the six months ended June 27, 2015. The following table presents the activity for the deferred financing fees for the six months ended July 2, 2016 and June 27, 2015: Deferred financing fees Balance—January 2, 2016 $ Loan origination fees Amortization Balance—July 2, 2016 $ Balance—December 27, 2014 $ Loan origination fees Amortization Write off of deferred financing fees Balance—June 27, 2015 $ Other —On January 15, 2015, the Company’s wholly-owned subsidiary in British Columbia, Canada entered into an agreement with HSBC for a (i) $6.0 million Canadian dollar (“CAD”) revolving credit commitment to be used for operating activities that bears interest per annum equal to the bank’s prime rate plus 0.20%, (ii) $0.5 million CAD revolving credit commitment to be used for capital equipment that bears interest per annum at the bank’s prime rate plus 0.90% and (iii) $0.4 million CAD revolving credit commitment to provide guarantees on behalf of that subsidiary. There were no amounts outstanding under this agreement as of July 2, 2016 or January 2, 2016.	(8) Debt Debt consisted of the following as of January 2, 2016 and December 27, 2014: 2015 2014 Term Loan, due 2022: $646.8 million term loan, net of $3.1 million discount at January 2, 2016 and $415.7 million term loan, net of $2.3 million discount at December 27, 2014 643,693 413,369 6 1/8% Senior Notes, due 2023: $650.0 million senior notes, including a $1.8 million discount at January 2, 2016 648,165 10 1/2% Senior Notes, due 2020: $625.0 million senior notes, including a $26.5 million net premium at December 27, 2014 — 651,548 Total 1,291,858 1,064,917 Current portion of long-term debt 6,500 5,275 Long-term debt $ 1,285,358 $ 1,059,642 The contractual payments of long-term debt, including current maturities, for the five years subsequent to January 2, 2016, are as follows: 2016 $ 6,500 2017 6,500 2018 4,875 2019 6,500 2020 8,125 Thereafter 1,264,250 Total 1,296,750 Less: Original issue net discount (4,892 ) Less: Capitalized loan costs (11,706 ) Total debt $ 1,280,152 Senior Notes The Issuers issued $350.0 million in July 2015 and an additional $300.0 million in November 2015 of the 2023 Notes. The net proceeds from the 2023 Notes, with proceeds from the refinancing of the term loan described below, were used to pay the $370.0 million initial purchase price for the Davenport Assets, to redeem $183.0 million plus $153.8 million in aggregate principal amount of the 2020 Notes and pay related fees and expenses. The 2023 Notes were issued at 100% and 99.375% of their par value, respectively. Through December 27, 2014, the Issuers had issued an aggregate $625.0 million of 2020 Notes under an indenture dated January 30, 2012 (as amended and supplemented, the “2012 Indenture”). The 2012 Indenture contained covenants and events of default generally consistent with the 2015 Indenture. On September 8, 2014 and January 17, 2014, the Issuers issued $115.0 million and $260.0 million, respectively, aggregate principal amount of 2020 Notes (the “Additional Notes”), receiving proceeds of $409.3 million, before payment of fees and expenses and including an aggregate $34.3 million premium. The proceeds from the sale of the Additional Notes were used to fund acquisitions, to make payments on the revolving credit facility and for general corporate purposes. The Additional Notes were treated as a single series with the $250.0 million of 2020 Notes issued in January 2012 (the “Existing Notes”) and had substantially the same terms as those of the Existing Notes. The Additional Notes and the Existing Notes were treated as one class under the 2012 Indenture. In April, August and November 2015, using proceeds from the IPO, the refinancing of the term loan described below and the proceeds from the 2023 Notes, $288.2 million, $183.0 million and $153.8 million, respectively, aggregate principal amount of the outstanding 2020 Notes were redeemed at a price equal to par plus an applicable premium and the 2012 Indenture was satisfied and discharged. As a result of the redemptions, net charges of $56.5 million were recognized in the year ended January 2, 2016. The fees included $66.6 million for the applicable prepayment premium and $11.9 million for the write-off of deferred financing fees, partially offset by $22.0 million of net benefit from the write-off the original issuance net premium in the year ended January 2, 2016. As of January 2, 2016 and December 27, 2014, the Company was in compliance with all covenants under the indenture applicable as of each date. Senior Secured Credit Facilities On March 11, 2015, Summit LLC entered into Amendment No. 3 to the Credit Agreement, which became effective on March 17, 2015 upon the consummation of the IPO. The amendment: (i) increased the size of the revolving credit facility from $150.0 million to $235.0 million; (ii) extended the maturity date of the revolving credit facility to March 11, 2020; (iii) amended certain covenants; and (iv) permits periodic tax distributions as contemplated in a tax receivable agreement, dated March 11, 2015. As a result of this amendment, $0.4 million of deferred financing charges were recognized in the year ended January 2, 2016. The revolving credit facility bears interest per annum equal to, at Summit LLC’s option, either (i) a base rate determined by reference to the highest of (a) the federal funds rate plus 0.50%, (b) the prime rate of Bank of America, N.A. and (c) LIBOR plus 1.00%, plus an applicable margin of 2.25% for base rate loans or (ii) a LIBOR rate determined by reference to Reuters prior to the interest period relevant to such borrowing adjusted for certain additional costs plus an applicable margin of 3.25% for LIBOR rate loans. The interest rate in effect at January 2, 2016 was 4.3%. There were no outstanding borrowings under the revolving credit facility as of January 2, 2016, leaving remaining borrowing capacity of $210.6 million, which is net of $24.4 million of outstanding letters of credit. The outstanding letters of credit are renewed annually and support required bonding on construction projects and the Company’s insurance liabilities. Summit LLC’s Consolidated First Lien Net Leverage Ratio, as such term is defined in the Senior Secured Credit Facilities, should be no greater than 4.75:1.0 as of each quarter-end. As of January 2, 2016 and December 27, 2014, Summit LLC was in compliance with all covenants. Summit LLC’s wholly-owned domestic subsidiary companies, subject to certain exclusions and exceptions, are named as subsidiary guarantors of the 2023 Notes and the Senior Secured Credit Facilities. In addition, Summit LLC has pledged substantially all of its assets as collateral, subject to certain exclusions and exceptions, for the Senior Secured Credit Facilities. Interest expense related to debt totaled $73.6 million, $78.6 million and $50.1 million for the years ended January 2, 2016, December 27, 2014 and December 28, 2013, respectively. The following table presents the activity for the deferred financing fees for the year ended January 2, 2016 and December 27, 2014: Deferred financing fees Balance — December 28, 2013 $ 11,485 Loan origination fees 9,713 Amortization (3,983 ) Balance — December 27, 2014 $ 17,215 Loan origination fees 14,246 Amortization (3,390 ) Write off of deferred financing fees (12,179 ) Balance — January 2, 2016 $ 15,892 Other

Accumulated Other Comprehens120

Accumulated Other Comprehensive Income (Loss)	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC
Accumulated Other Comprehensive Income (Loss)	8. The changes in each component of accumulated other comprehensive loss consisted of the following: Accumulated Foreign currency other Change in translation Cash flow hedge comprehensive retirement plans adjustments adjustments loss Balance — January 2, 2016 $ $ $ $ Foreign currency translation adjustment — — Loss on cash flow hedges — — Balance — July 2, 2016 $ $ $ $ Balance — December 27, 2014 $ $ $ — $ Foreign currency translation adjustment — — Balance — June 27, 2015 $ $ $ — $	(9) Accumulated Other Comprehensive Loss The changes in each component of accumulated other comprehensive loss consisted of the following: Change in Foreign currency Cash flow hedge Accumulated Balance — December 29, 2012 $ (9,130 ) $ — $ — $ (9,130 ) Postretirement liability adjustment 3,085 — 3,085 Balance — December 28, 2013 $ (6,045 ) $ — $ — $ (6,045 ) Postretirement curtailment adjustment (942 ) — — (942 ) Postretirement liability adjustment (2,743 ) — — (2,743 ) Foreign currency translation adjustment — (5,816 ) — (5,816 ) Balance — December 27, 2014 $ (9,730 ) $ (5,816 ) $ — $ (15,546 ) Postretirement liability adjustment 2,123 — — 2,123 Foreign currency translation adjustment — (14,099 ) — (14,099 ) Loss on cash flow hedges — — (944 ) (944 ) Balance — January 2, 2016 $ (7,607 ) $ (19,915 ) $ (944 ) $ (28,466 )

Income Taxes121

Income Taxes	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC
Income Taxes	9. Summit LLC is a limited liability company and passes its tax attributes for federal and state tax purposes to its parent company and is generally not subject to federal or state income tax. However, certain subsidiary entities file federal, state, and Canadian income tax returns due to their status as taxable entities in the respective jurisdiction. The effective income tax rate for the C Corporations differs from the statutory federal rate primarily due to (1) tax depletion expense in excess of the expense recorded under U.S. GAAP, (2) state income taxes and the effect of graduated tax rates and (3) various other items, such as limitations on meals and entertainment and other costs. The effective income tax rate for the Canadian subsidiary is not significantly different from its historical effective tax rate. As of July 2, 2016 and January 2, 2016, the Company has not recognized any liabilities for uncertain tax positions. The Company records interest and penalties as a component of the income tax provision. No material interest or penalties were recognized in income tax expense during the 8six months ended July 2, 2016 and June 27, 2015.	(10) Income Taxes Summit LLC is a limited liability company and passes its tax attributes for federal and state tax purposes to its parent company and is generally not subject to federal or state income tax. However, certain subsidiary entities file federal, state, and Canadian income tax returns due to their status as C corporations or laws within that jurisdiction. The provision for income taxes is primarily composed of federal, state and local income taxes for the subsidiary entities that have C corporation status. As of January 2, 2016 and December 27, 2014, the Company has not recognized any liabilities for uncertain tax positions. The Company records interest and penalties as a component of the income tax provision. No material interest or penalties were recognized in income tax expense during the years ended January 2, 2016 and December 27, 2014. For the years ended January 2, 2016, December 27, 2014 and December 28, 2013, income taxes consisted of the following: 2015 2014 2013 Provision for income taxes: Current $ 1,605 $ (905 ) $ 1,761 Deferred (19,868 ) (6,078 ) (4,408 ) Income tax benefit $ (18,263 ) $ (6,983 ) $ (2,647 ) The effective tax rate on pre-tax income differs from the U.S. statutory rate of 35% due to the following: 2015 2014 2013 Income tax benefit at federal statutory tax rate $ (6,412 ) $ (4,643 ) $ (37,160 ) Less: Income tax (benefit) expense at federal statutory tax rate for LLC entities (9,908 ) (2,272 ) 32,801 State and local income taxes (2,389 ) (224 ) 130 Permanent differences 2,147 (129 ) (411 ) Goodwill impairment — — 1,046 Valuation allowance — 1,693 729 Other (1,701 ) (1,408 ) 218 Income tax benefit $ (18,263 ) $ (6,983 ) $ (2,647 ) The following table summarizes the components of the net deferred income tax liability as January 2, 2016 and December 27, 2014: 2015 2014 Deferred tax (liabilities) assets: Accelerated depreciation $ (35,221 ) $ (40,141 ) Mining reclamation reserve 2,411 2,180 Net operating loss 25,767 7,106 Net intangible assets (880 ) (1,072 ) Inventory purchase accounting adjustments 1,275 1,275 Investment in limited partnership (13,135 ) — Working capital (e.g., accrued compensation, prepaid assets) 387 (10 ) Deferred tax liabilities, net (19,396 ) (30,662 ) Less valuation allowance on loss carryforwards (2,523 ) (2,523 ) Total $ (21,919 ) $ (33,185 ) The net deferred income tax liability as of January 2, 2016, and December 27, 2014, are included in other noncurrent liabilities on the consolidated balance sheets. Valuation Allowance Tax years from 2012 to 2015 remain open and subject to audit by federal, Canadian, and state tax authorities. No income tax expense or benefit was recognized in other comprehensive loss in 2015, 2014 or 2013. Tax Distributions –

Commitments and Contingencie122

Commitments and Contingencies	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC
Commitments and Contingencies	10. 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 records legal fees as incurred. Litigation and Claims —The Company is obligated under an indemnification agreement entered into with the sellers of Harper Contracting, Inc., Harper Sand and Gravel, Inc., Harper Excavating, Inc., Harper Ready Mix Company, Inc. and Harper Investments, Inc. for the sellers’ ownership interests in a joint venture agreement. The Company has the rights to any benefits under the joint venture as well as the assumption of any obligations, but does not own equity interests in the joint venture. The joint venture has incurred significant losses on a highway project in Utah, which have resulted in requests for funding from the joint venture partners and ultimately from the Company. Through July 2, 2016, the Company has funded $8.8 million, $4.0 million in 2012 and $4.8 million in 2011. In 2012 and 2011, the Company recognized losses on the indemnification agreement of $8.0 million and $1.9 million, respectively. As of July 2, 2016 and January 2, 2016, an accrual of $4.3 million was recorded in other noncurrent liabilities as management’s best estimate of future funding obligations. Environmental Remediation and Site Restoration —The Company’s operations are subject to and affected by federal, state, provincial 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 or noncompliance will not have a material adverse effect on the Company’s consolidated financial condition, results of operations or liquidity. The Company has site restoration obligations arising from regulatory and contractual requirements to perform reclamation activities at the time certain quarries and landfills are closed. As of July 2, 2016 and January 2, 2016, $17.6 million and $18.7 million, respectively, were included in other noncurrent liabilities on the consolidated balance sheets and $4.3 million and $2.0 million, respectively, were included in accrued expenses for future reclamation costs. The total undiscounted anticipated costs for site reclamation as of July 2, 2016 and January 2, 2016 were $64.2 million and $56.7 million, respectively. Other —The Company is obligated under various firm purchase commitments for certain raw materials and services that are in the ordinary course of business. 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 condition, results of operations, and cash flows of the Company. The terms of the purchase commitments generally approximate one year.	(13) Commitments and Contingencies Litigation and Claims The Company is obligated under an indemnification agreement entered into with the sellers of Harper Contracting, Inc., Harper Sand and Gravel, Inc., Harper Excavating, Inc., Harper Ready Mix Company, Inc. and Harper Investments, Inc. (collectively, “Harper”) for the sellers’ ownership interests in a joint venture agreement. The Company has the rights to any benefits under the joint venture as well as the assumption of any obligations, but does not own equity interests in the joint venture. The joint venture has incurred significant losses on a highway project in Utah, which have resulted in requests for funding from the joint venture partners and ultimately from the Company. Through year-end 2015, the Company has funded $8.8 million, $4.0 million in 2012 and $4.8 million in 2011. In 2012 and 2011, the Company recognized losses on the indemnification agreement of $8.0 million and $1.9 million, respectively. As of year-end 2015 and 2014, an accrual of $4.3 million was recorded in other noncurrent liabilities as management’s best estimate of future funding obligations. Environmental Remediation Other The Company is obligated under various firm purchase commitments for certain raw materials and services that are in the ordinary course of business. 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 condition, results of operations, and cash flows of the Company. The terms of the purchase commitments generally approximate one year.

Supplemental Cash Flow Infor123

Supplemental Cash Flow Information	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC
Supplemental Cash Flow Information	11. Supplemental cash flow information is as follows: Six months ended July 2, June 27, 2016 2015 Cash payments: Interest $ $ Income taxes Non cash financing activities: Purchase of noncontrolling interest in Continental Cement $ — $	(16) Supplemental Cash Flow Information Supplemental cash flow information for the years ended January 2, 2016, December 27, 2014 and December 28, 2013 was as follows: 2015 2014 2013 Cash payments: Interest $ 89,102 $ 64,097 $ 52,001 Income taxes 1,685 1,361 4,567 Non cash financing activities: Purchase of noncontrolling interest in Continental Cement $ (64,102 ) $ — $ —

Segment Information124

Segment Information	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC
Segment Information	12. The Company has three operating segments: West; East; and Cement, which are its reporting segments. These segments are consistent with the Company’s management reporting structure. In the fourth quarter of 2015, the Company reorganized the operations and management reporting structure of the Cement and East segment operations, resulting in a change to its reportable business segments. The Company now conducts the cement business separate from the regional segments. As a result, the cement business is a reportable business segment. In addition, we have combined the materials-based businesses centered in Kansas and Missouri with the Kentucky-based operations, creating an expanded East segment and eliminating what was the Central region. These changes did not affect the West segment. Amounts in prior periods have been revised to reflect the current reporting structure. The operating results of each segment are regularly reviewed and evaluated by the Chief Executive Officer, the Company’s Chief Operating Decision Maker (“CODM”). The CODM primarily evaluates the performance of its segments and allocates resources to them based on a segment profit metric that we call Adjusted EBITDA, which is computed as earnings from continuing operations before interest, taxes, depreciation, depletion, amortization, accretion, share-based compensation, and transaction costs, as well as various other non-recurring, non-cash amounts. The West and East segments have several acquired subsidiaries that are engaged in various activities including quarry mining, aggregate production and contracting. The Cement segment is engaged in the production of Portland cement. Assets employed by each segment include assets directly identified with those operations. Corporate assets consist primarily of cash, property, plant and equipment for corporate operations and other assets not directly identifiable with a reportable business segment. The accounting policies applicable to each segment are consistent with those used in the consolidated financial statements. The following tables display selected financial data for the Company’s reportable business segments for the six months ended July 2, 2016 and June 27, 2015: Six months ended July 2, June 27, 2016 2015 Revenue*: West $ $ East Cement Total revenue $ $ * Six months ended July 2, June 27, 2016 2015 Adjusted EBITDA: West $ $ East Cement Corporate and other Total Adjusted EBITDA Interest expense Depreciation, depletion and amortization Accretion IPO/ Legacy equity modification costs Loss on debt financings — Acquisition transaction expenses Management fees and expenses — Non-cash compensation Other Loss from continuing operations before taxes $ $ Six months ended July 2, June 27, 2016 2015 Cash paid for capital expenditures: West $ $ East Cement Total reportable segments Corporate and other Total capital expenditures $ $ Six months ended July 2, June 27, 2016 2015 Depreciation, depletion, amortization and accretion: West $ $ East Cement Total reportable segments Corporate and other Total depreciation, depletion, amortization and accretion $ $ July 2, January 2, 2016 2016 Total assets: West $ $ East Cement Total reportable segments Corporate and other Total $ $ Six months ended July 2, June 27, 2016 2015 Revenue by product*: Aggregates $ $ Cement Ready-mixed concrete Asphalt Paving and related services Other Total revenue $ $ *	(20) Segment Information The Company has three operating segments: the West; East; and Cement segments, which are its reportable segments. These segments are consistent with the Company’s management reporting structure. In the fourth quarter of 2015, we reorganized the operations and management reporting structure of our cement business and East segment operations, resulting in a change to our reportable business segments. We now conduct our cement business separate from our regional segments. As a result, the cement business is a reportable business segment. In addition, we have combined the materials-based businesses centered in Kansas and Missouri with the Kentucky-based operations, creating an expanded East segment and eliminating what was the Central region. These changes did not affect the West segment. Amounts in prior periods have been revised to reflect the current reporting structure. The operating results of each segment are regularly reviewed and evaluated by the Chief Executive Officer, the Company’s Chief Operating Decision Maker (“CODM”). The CODM primarily evaluates the performance of its segments and allocates resources to them based on a segment profit metric that we call Adjusted EBITDA, which is computed as earnings from continuing operations before interest, taxes, depreciation, depletion, amortization, accretion, goodwill impairment, management fees, as well as various other non-recurring, non-cash amounts. The West and East segments have several acquired subsidiaries that are engaged in various activities including quarry mining, aggregate production and contracting. The Cement segment is engaged in the production of Portland cement. Assets employed by segment include assets directly identified with those operations. Corporate assets consist primarily of cash, property, plant and equipment for corporate operations and other assets not directly identifiable with a reportable business segment. The accounting policies applicable to each segment are consistent with those used in the consolidated financial statements. The following tables display selected financial data for the Company’s reportable business segments as of and for the years ended January 2, 2016, December 27, 2014 and December 28, 2013: 2015 2014 2013 Revenue: West $ 804,503 $ 665,716 $ 426,195 East 432,310 432,942 398,302 Cement 195,484 105,573 91,704 Total revenue $ 1,432,297 $ 1,204,231 $ 916,201 2015 2014 2013 Adjusted EBITDA West $ 150,764 $ 102,272 $ 42,300 East 92,303 73,822 67,146 Cement 74,845 35,133 36,647 Corporate and other (30,384 ) (22,194 ) (16,046 ) Total reportable segments and corporate 287,528 189,033 130,047 Interest expense 83,757 86,742 56,443 Depreciation, depletion and amortization 118,321 86,955 72,217 Accretion 1,402 871 717 Initial public offering costs 28,296 — — Loss on debt financings 71,631 — 3,115 Goodwill impairment — — 68,202 Acquisition transaction expenses 9,519 8,554 3,990 Management fees and expenses 1,046 4,933 2,620 Non-cash compensation 5,448 2,235 2,315 (Gain) loss on disposal and impairment of assets (16,561 ) 8,735 12,419 Other 2,991 3,344 13,807 Loss from continuing operations before taxes $ (18,322 ) $ (13,336 ) $ (105,798 ) 2015 2014 2013 Cash paid for capital expenditures: West $ 39,896 $ 31,968 $ 21,856 East 26,268 23,702 15,189 Cement 17,151 15,959 25,594 Total reportable segments 83,315 71,629 62,639 Corporate and other 5,635 4,533 3,360 Total capital expenditures $ 88,950 $ 76,162 $ 65,999 2015 2014 2013 Depreciation, depletion, amortization and accretion: West $ 53,727 $ 33,271 $ 24,167 East 38,923 38,035 36,489 Cement 24,758 15,052 11,812 Total reportable segments 117,408 86,358 72,468 Corporate and other 2,315 1,468 466 Total depreciation, depletion, amortization and accretion $ 119,723 $ 87,826 $ 72,934 2015 2014 2013 Total assets: West $ 821,479 $ 771,234 $ 376,190 East 545,187 553,843 482,380 Cement 843,941 364,351 361,079 Total reportable segments 2,210,607 1,689,428 1,219,649 Corporate and other 184,555 23,225 14,765 Total $ 2,395,162 $ 1,712,653 $ 1,234,414 2015 2014 2013 Revenue by product:* Aggregates $ 296,960 $ 227,885 $ 159,508 Cement 181,901 94,402 80,757 Ready-mixed concrete 350,554 274,970 112,878 Asphalt 292,193 278,867 220,060 Paving and related services 504,459 530,297 478,280 Other (193,770 ) (202,190 ) (135,282 ) Total revenue $ 1,432,297 $ 1,204,231 $ 916,201 * Revenue by product includes intercompany and intracompany sales transferred at market value. The elimination of intracompany transactions is included in Other. Revenue from the liquid asphalt terminals is included in asphalt revenue.

Related Party Transactions125

Related Party Transactions	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC
Related Party Transactions	13. Under the terms of a transaction and management fee agreement between Summit Holdings and Blackstone Management Partners L.L.C. (“BMP”), whose affiliates include controlling stockholders of the Company, BMP provided monitoring, advisory and consulting services to the Company through March 17, 2015. Under the terms of the agreement, BMP was permitted to assign, and had assigned, a portion of the fees to which it was entitled to Silverhawk Summit, L.P. and to certain other equity investors. The management fee was calculated based on the greater of $300,000 or 2.0% of the Company’s annual consolidated profit, as defined in the agreement, and is included in general and administrative expenses. The Company incurred management fees totaling $1.0 million during the period between December 28, 2014 and March 17, 2015. In connection with the IPO, the transaction and management fee agreement with BMP was terminated on March 17, 2015 for a final payment of $13.8 million; $13.4 million was paid to affiliates of BMP and the remaining $0.4 million was paid to affiliates of Silverhawk Summit, L.P. and to certain other equity investors. In addition to the transaction and management fees paid to BMP, the Company reimbursed BMP for direct expenses incurred, which were not material in the six months ended July 2, 2016 and June 27, 2015. Blackstone Advisory Partners L.P., an affiliate of BMP, served as an initial purchaser of $18.8 million of the 2022 Notes issued in March 2016 and $22.5 million and $26.3 million of the 2023 Notes issued in November 2015 and July 2015, respectively, and received compensation in connection therewith. In addition, Blackstone Advisory Partners L.P. served as an underwriter of 1,681,875 shares of Class A common stock issued in connection with the August 2015 follow-on offering and received compensation in connection therewith. On July 17, 2015, the Company purchased the Davenport Assets from Lafarge North America Inc. for a purchase price of $450.0 million in cash and a cement distribution terminal in Bettendorf, Iowa. At closing, $370.0 million of the purchase price was paid, and the remaining $80.0 million was paid on August 13, 2015. Summit Holdings entered into a commitment letter dated April 16, 2015, with Blackstone Capital Partners V L.P. (“BCP”) for equity financing up to $90.0 million in the form of a preferred equity interest (the “Equity Commitment Financing”), which would have been used to pay the $80.0 million deferred purchase price if other financing was not secured by December 31, 2015. For the Equity Commitment Financing, the Company paid a $1.8 million commitment fee to BCP for the year ended January 2, 2016.	(14) Related Party Transactions Under the terms of a transaction and management fee agreement between Summit Holdings and Blackstone Management Partners L.L.C. (“BMP”), whose affiliates include controlling stockholders of the Company, BMP provided monitoring, advisory and consulting services to the Company through March 17, 2015. Under the terms of the agreement, BMP was permitted to assign, and had assigned, a portion of the fees to which it was entitled to Silverhawk Summit, L.P. and to certain other equity investors. The management fee was calculated based on the greater of $300,000 or 2.0% of the Company’s annual consolidated profit, as defined in the agreement, and is included in general and administrative expenses. The Company incurred management fees totaling $1.0 million during the period between December 28, 2014 and March 17, 2015 and $4.4 million and $2.6 million in the years ended December 27, 2014 and December 28, 2013, respectively. During these periods, the Company paid immaterial amounts to Silverhawk Summit, L.P. and to other equity investors. Also under the terms of the transaction and management fee agreement, BMP undertook financial and structural analysis, due diligence investigations, corporate strategy and other advisory services and negotiation assistance related to acquisitions for which the Company paid BMP transaction fees equal to 1.0% of the aggregate enterprise value of any acquired entity or, if such transaction was structured as an asset purchase or sale, 1.0% of the consideration paid for or received in respect of the assets acquired or disposed. The Company paid BMP $3.9 million during the year ended December 27, 2014 and immaterial amounts in 2013. During these periods, the Company paid immaterial amounts to Silverhawk Summit, L.P. and to other equity investors. The acquisition-related fees paid pursuant to this agreement are included in transaction costs. In connection with the IPO, the transaction and management fee agreement with BMP was terminated on March 17, 2015 for a final payment of $13.8 million; $13.4 million was paid to affiliates of BMP and the remaining $0.4 million was paid to affiliates of Silverhawk Summit, L.P. and to certain other equity investors. In addition to the transaction and management fees paid to BMP, the Company reimburses BMP for direct expenses incurred, which were not material in the years ended January 2, 2016, December 27, 2014 and December 28, 2013. Blackstone Advisory Partners L.P., an affiliate of BMP, served as an initial purchaser of $22.5 million and $26.3 million of the 2023 Notes issued in November 2015 and July 2015, respectively and $5.75 million and $13.0 million principal amount of the 2020 Notes issued in September 2014 and January 2014, respectively, and received compensation in connection therewith. In addition, Blackstone Advisory Partners L.P. served as an underwriter of 1,681,875 shares of Class A common stock issued in connection with the August 2015 follow-on offering and received compensation in connection therewith. On July 17, 2015, the Company purchased the Davenport Assets from Lafarge North America Inc. for a purchase price of $450.0 million in cash and a cement distribution terminal in Bettendorf, Iowa. At closing, $370.0 million of the purchase price was paid, and the remaining $80.0 million was paid on August 13, 2015. Summit Holdings entered into a commitment letter dated April 16, 2015, with Blackstone Capital Partners V L.P. (“BCP”) for equity financing up to $90.0 million in the form of a preferred equity interest (the “Equity Commitment Financing”), which would have been used to pay the $80.0 million deferred purchase price if other financing was not attained by December 31, 2015. For the Equity Commitment Financing, the Company paid a $1.8 million commitment fee to BCP for the year ended January 2, 2016. Cement sales to companies owned by certain noncontrolling members of Continental Cement were approximately $1.4 million, $14.3 million, and $12.7 million for the period between December 28, 2014 and March 17, 2015 and the years ended December 27, 2014 and December 28, 2013, respectively, and accounts receivable due from these parties were approximately $1.2 million as of December 27, 2014. In the year ended December 27, 2014, the Company sold certain assets associated with the production of concrete blocks, including inventory and equipment, to a related party for $2.3 million.

Guarantor and Non-Guarantor Fin

Guarantor and Non-Guarantor Financial Information	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC
Guarantor and Non-Guarantor Financial Information	14. Summit LLC’s domestic wholly-owned subsidiary companies other than Finance Corp. are named as guarantors (collectively, the “Guarantors”) of the Senior Notes. Finance Corp. does not and will not have any assets or operations other than as may be incidental to its activities as a co-issuer of the Senior Notes and other indebtedness. Certain other partially-owned subsidiaries and a non-U.S. entity do not guarantee the Senior Notes (collectively, the “Non-Guarantors”). The Guarantors provide a joint and several, full and unconditional guarantee of the Senior Notes. There are no significant restrictions on Summit LLC’s ability to obtain funds from any of the Guarantor Subsidiaries in the form of dividends or loans. Additionally, there are no significant restrictions on a Guarantor Subsidiary’s ability to obtain funds from Summit LLC or its direct or indirect subsidiaries. The following condensed consolidating balance sheets, statements of operations and cash flows are provided for the Issuers, the Wholly-owned Guarantors and the Non-Guarantors. On March 17, 2015, the noncontrolling interests of Continental Cement were purchased resulting in Continental Cement being a wholly-owned indirect subsidiary of Summit LLC. Continental Cement’s results of operations and cash flows are reflected with the Guarantors for all periods presented. Earnings from subsidiaries are included in other income in the condensed consolidated statements of operations below. The financial information may not necessarily be indicative of the financial position, results of operations or cash flows had the guarantor or non-guarantor subsidiaries operated as independent entities. Condensed Consolidating Balance Sheets July 2, 2016 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ $ $ $ $ Accounts receivable, net — Intercompany receivables — — Cost and estimated earnings in excess of billings — — Inventories — — Other current assets — Total current assets Property, plant and equipment, net — Goodwill — — Intangible assets, net — — Other assets Total assets $ $ $ $ $ Liabilities and Member’s Interest Current liabilities: Current portion of debt $ $ — $ — $ — $ Current portion of acquisition-related liabilities — — Accounts payable Accrued expenses Intercompany payables — Billings in excess of costs and estimated earnings — — Total current liabilities Long-term debt — — — Acquisition-related liabilities — — — Other noncurrent liabilities Total liabilities Total member's interest Total liabilities and member’s interest $ $ $ $ $ Condensed Consolidating Balance Sheets January 2, 2016 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ $ $ $ $ Accounts receivable, net Intercompany receivables — Cost and estimated earnings in excess of billings — — Inventories — — Other current assets — Total current assets Property, plant and equipment, net — Goodwill — — Intangible assets, net — — Other assets Total assets $ $ $ $ $ Liabilities and Member’s Interest Current liabilities: Current portion of debt $ $ — $ — $ — $ Current portion of acquisition-related liabilities — — Accounts payable Accrued expenses Intercompany payables — Billings in excess of costs and estimated earnings — — Total current liabilities Long-term debt — — — Acquisition-related liabilities — — — Other noncurrent liabilities Total liabilities Total member's interest Total liabilities and member’s interest $ $ $ $ $ Condensed Consolidating Statements of Operations For the six months ended July 2, 2016 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ $ $ $ Cost of revenue (excluding items shown separately below) — General and administrative expenses — Depreciation, depletion, amortization and accretion — Operating (loss) income — Other (income) loss, net Interest expense — (Loss) income from continuing operations before taxes Income tax (benefit) expense — — (Loss) income from continuing operations Income from discontinued operations — — — — — Net (loss) income Net (loss) income attributable to noncontrolling interest — — — Net (loss) income attributable to member of Summit Materials, LLC $ $ $ $ $ Comprehensive (loss) income attributable to member of Summit Materials, LLC $ $ $ $ $ Condensed Consolidating Statements of Operations For the six months ended June 27, 2015 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ $ $ $ Cost of revenue (excluding items shown separately below) — General and administrative expenses — Depreciation, depletion, amortization and accretion — Operating (loss) income — Other expense, net Interest expense (Loss) income from continuing operations before taxes Income tax (benefit) expense — — (Loss) income from operations Income from discontinued operations — — — Net (loss) income Net loss attributable to noncontrolling interest — — — Net (loss) income attributable to member of Summit Materials, LLC $ $ $ $ $ Comprehensive (loss) income attributable to member of Summit Materials, LLC $ $ $ $ $ Condensed Consolidating Statements of Cash Flows For the six months ended July 2, 2016 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ $ $ $ — $ Cash flow from investing activities: Acquisitions, net of cash acquired — — Purchase of property, plant and equipment — Proceeds from the sale of property, plant, and equipment — — Other — — — Net cash used for investing activities — Cash flow from financing activities: Proceeds from investment by member — — Capital issuance costs — — — Net proceeds from debt issuance — — — Loans received from and payments made on loans from other Summit Companies — Payments on long-term debt — — Payments on acquisition-related liabilities — — Financing costs — — — Distributions from partnership — — — Net cash (used for) provided by financing activities Impact of cash on foreign currency — — — Net decrease in cash Cash — Beginning of period Cash — End of period $ $ $ $ $ Condensed Consolidating Statements of Cash Flows For the six months ended June 27, 2015 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ $ $ $ $ Cash flow from investing activities: Acquisitions, net of cash acquired — — — Purchase of property, plant and equipment — Proceeds from the sale of property, plant, and equipment — — Other — — — Net cash used for investing activities — Cash flow from financing activities: Proceeds from investment by member — — — Capital issuance costs — — — Net proceeds from debt issuance — — — Loans received from and payments made on loans from other Summit Companies — Payments on long-term debt — Payments on acquisition-related liabilities — — Financing costs — — — Distributions from partnership — — — Other — — — Net cash provided by (used for) financing activities Impact of cash on foreign currency — — — Net (decrease) increase in cash Cash — Beginning of period Cash — End of period $ $ $ $ $	(21) Senior Notes’ Guarantor and Non-Guarantor Financial Information Summit LLC’s domestic wholly-owned subsidiary companies other than Finance Corp. are named as guarantors (collectively, the “Guarantors”) of the 2020 Notes and the 2023 Notes (collectively, the “Senior Notes”). Certain other partially-owned subsidiaries and a non-U.S. entity do not guarantee the Senior Notes (collectively, the “Non-Guarantors”). The Guarantors provide a joint and several, full and unconditional guarantee of the Senior Notes. There are no significant restrictions on Summit LLC’s ability to obtain funds from any of the Guarantor Subsidiaries in the form of dividends or loans. Additionally, there are no significant restrictions on a Guarantor Subsidiary’s ability to obtain funds from Summit LLC or its direct or indirect subsidiaries. The following condensed consolidating balance sheets, statements of operations and cash flows are provided for the Issuers, the Wholly-owned Guarantors and the Non-Guarantors. On March 17, 2015, the noncontrolling interests of Continental Cement were purchased resulting in Continental Cement being a wholly-owned indirect subsidiary of Summit LLC. Continental Cement’s results of operations and cash flows are reflected with the Guarantors for the year ended January 2, 2016. In 2014, Continental Cement’s results are shown separately as a Non Wholly-owned Guarantor. Earnings from subsidiaries are included in other income in the condensed consolidated statements of operations below. The financial information may not necessarily be indicative of the financial position, results of operations or cash flows had the guarantor or non-guarantor subsidiaries operated as independent entities. Condensed Consolidating Balance Sheets January 2, 2016 Issuers Guarantors Non- Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 180,712 $ 4,068 $ 12,208 $ (11,600 ) $ 185,388 Accounts receivable, net 1 136,916 8,681 (54 ) 145,544 Intercompany receivables 562,311 114,402 10,670 (687,383 ) — Cost and estimated earnings in excess of billings — 5,389 301 — 5,690 Inventories — 126,553 3,529 — 130,082 Other current assets 764 3,306 737 — 4,807 Total current assets 743,788 390,634 36,126 (699,037 ) 471,511 Property, plant and equipment, net 10,355 1,232,340 26,311 — 1,269,006 Goodwill — 550,028 46,369 — 596,397 Intangible assets, net — 13,797 1,208 — 15,005 Other assets 1,840,889 130,992 2,288 (1,930,926 ) 43,243 Total assets $ 2,595,032 $ 2,317,791 $ 112,302 $ (2,629,963 ) $ 2,395,162 Liabilities, Redeemable Noncontrolling Interest and Member’s Interest Current liabilities: Current portion of debt $ 6,500 $ — $ — $ — $ 6,500 Current portion of acquisition-related liabilities 1,400 16,684 — — 18,084 Accounts payable 2,138 74,111 5,202 (54 ) 81,397 Accrued expenses 40,437 62,217 1,888 (11,600 ) 92,942 Intercompany payables 122,174 562,537 2,672 (687,383 ) — Billings in excess of costs and estimated earnings — 12,980 101 — 13,081 Total current liabilities 172,649 728,529 9,863 (699,037 ) 212,004 Long-term debt 1,273,652 — — — 1,273,652 Acquisition-related liabilities — 31,028 — — 31,028 Other noncurrent liabilities 1,292 197,484 56,703 (155,293 ) 100,186 Total liabilities 1,447,593 957,041 66,566 (854,330 ) 1,616,870 Redeemable noncontrolling interest — — — — — Redeemable members’ interest — — — — — Total stockholder’s equity 1,147,439 1,360,750 45,736 (1,775,633 ) 778,292 Total liabilities, redeemable noncontrolling interest and member’s interest $ 2,595,032 $ 2,317,791 $ 112,302 $ (2,629,963 ) $ 2,395,162 Condensed Consolidating Balance Sheets December 27, 2014 Issuers Non- Wholly- Non- Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 10,837 $ 2 $ 695 $ 8,793 $ (7,112 ) $ 13,215 Accounts receivable, net 1 6,629 124,380 11,525 (1,233 ) 141,302 Intercompany receivables 376,344 4,095 30,539 4,052 (415,030 ) — Cost and estimated earnings in excess of billings — — 9,819 355 — 10,174 Inventories — 8,696 98,188 4,669 — 111,553 Other current assets 7,148 464 8,471 1,775 (1,853 ) 16,005 Total current assets 394,330 19,886 272,092 31,169 (425,228 ) 292,249 Property, plant and equipment, net 7,035 302,524 610,717 30,325 — 950,601 Goodwill — 23,124 340,969 55,177 — 419,270 Intangible assets, net — 542 14,245 2,860 — 17,647 Other assets 1,151,554 25,233 111,155 1,362 (1,256,418 ) 32,886 Total assets $ 1,552,919 $ 371,309 $ 1,349,178 $ 120,893 $ (1,681,646 ) $ 1,712,653 Liabilities, Redeemable Noncontrolling Interest and Member’s Interest Current liabilities: Current portion of debt $ 5,275 $ 1,273 $ 3,990 $ — $ (5,263 ) $ 5,275 Current portion of acquisition-related liabilities 166 — 18,236 — — 18,402 Accounts payable 3,655 6,845 65,018 4,569 (1,233 ) 78,854 Accrued expenses 37,101 10,178 59,477 3,705 (8,965 ) 101,496 Intercompany payables 162,728 4,052 245,416 2,834 (415,030 ) — Billings in excess of costs and estimated earnings — — 8,931 27 — 8,958 Total current liabilities 208,925 22,348 401,068 11,135 (430,491 ) 212,985 Long-term debt 1,057,992 153,318 466,292 — (633,917 ) 1,043,685 Acquisition-related liabilities — — 42,736 — — 42,736 Other noncurrent liabilities 796 24,787 64,312 57,736 (55,107 ) 92,524 Total liabilities 1,267,713 200,453 974,408 68,871 (1,119,515 ) 1,391,930 Redeemable noncontrolling interest — — — — 33,740 33,740 Redeemable members’ interest — 34,543 — — (34,543 ) — Total partner’s interest 285,206 136,313 374,770 52,022 (561,328 ) 286,983 Total liabilities, redeemable noncontrolling interest and member’s interest $ 1,552,919 $ 371,309 $ 1,349,178 $ 120,893 $ (1,681,646 ) $ 1,712,653 Condensed Consolidating Statements of Operations and Comprehensive Loss Year ended January 2, 2016 Issuers Guarantors Non- Eliminations Consolidated Revenue $ — $ 1,364,622 $ 100,360 $ (32,685 ) $ 1,432,297 Cost of revenue (excluding items shown separately below) — 958,527 64,803 (32,685 ) 990,645 General and administrative expenses 73,555 107,282 6,451 — 187,288 Depreciation, depletion, amortization and accretion 2,316 112,166 5,241 — 119,723 Operating (loss) income (75,871 ) 186,647 23,865 — 134,641 Other (income) expense, net (107,275 ) 9,555 294 166,632 69,206 Interest expense 27,222 52,970 3,565 — 83,757 Income from continuing operations before taxes 4,182 124,122 20,006 (166,632 ) (18,322 ) Income tax benefit (expense) — (18,664 ) 401 — (18,263 ) Income from continuing operations 4,182 142,786 19,605 (166,632 ) (59 ) Income from discontinued operations — (2,415 ) — — (2,415 ) Net income 4,182 145,201 19,605 (166,632 ) 2,356 Net income attributable to minority interest — — — (1,826 ) (1,826 ) Net income attributable to member of Summit Materials, LLC $ 4,182 $ 145,201 $ 19,605 $ (164,806 ) $ 4,182 Comprehensive income attributable to member of Summit Materials, LLC $ (8,738 ) $ 146,380 $ 5,506 $ (151,886 ) $ (8,738 ) Condensed Consolidating Statements of Operations and Comprehensive Loss Year ended December 27, 2014 Issuers Non- Wholly- Non- Eliminations Consolidated Revenue $ — $ 94,402 $ 1,065,590 $ 72,172 $ (27,933 ) $ 1,204,231 Cost of revenue (excluding items shown separately below) — 67,951 796,078 51,064 (27,933 ) 887,160 General and administrative expenses 30,736 6,763 119,250 2,537 — 159,286 Depreciation, depletion, amortization and accretion 1,468 14,500 70,116 1,742 — 87,826 Operating (loss) income (32,204 ) 5,188 80,146 16,829 — 69,959 Other expense (income), net (53,827 ) (14,444 ) (6,687 ) (3 ) 71,514 (3,447 ) Interest expense 31,827 11,608 51,248 1,172 (9,113 ) 86,742 (Loss) income from continuing operations before taxes (10,204 ) 8,024 35,585 15,660 (62,401 ) (13,336 ) Income tax (benefit) expense (1,427 ) — (5,766 ) 210 — (6,983 ) (Loss) income from continuing operations (8,777 ) 8,024 41,351 15,450 (62,401 ) (6,353 ) Income from discontinued operations — — (71 ) — — (71 ) Net (loss) income (8,777 ) 8,024 41,422 15,450 (62,401 ) (6,282 ) Net loss attributable to noncontrolling interest — — — — 2,495 2,495 Net (loss) income attributable to member of Summit Materials, LLC $ (8,777 ) $ 8,024 $ 41,422 $ 15,450 $ (64,896 ) $ (8,777 ) Comprehensive (loss) income attributable to member of Summit Materials, LLC $ (18,278 ) 2,759 $ 41,422 $ 9,634 $ (53,815 ) $ (18,278 ) Condensed Consolidating Statements of Operations and Comprehensive Loss Year ended December 28, 2013 Issuers Non-Wholly-owned Wholly- Non- Eliminations Consolidated Revenue $ — $ 80,759 $ 807,921 $ 41,910 $ (14,389 ) $ 916,201 Cost of revenue (excluding items shown separately below) — 55,241 611,799 24,401 (14,389 ) 677,052 General and administrative expenses 7,241 7,673 129,768 1,308 — 145,990 Goodwill impairment — — 68,202 — Depreciation, depletion, amortization and accretion 465 11,378 60,078 1,013 — 72,934 Operating (loss) income (7,706 ) 6,467 (61,926 ) 15,188 — (47,977 ) Other expense (income), net 99,085 (3,737 ) (3,410 ) 274 (90,834 ) 1,378 Interest expense — 10,702 49,591 382 (4,232 ) 56,443 (Loss) income from continuing operations before taxes (106,791 ) (498 ) (108,107 ) 14,532 95,066 (105,798 ) Income tax benefit — — (2,647 ) — — (2,647 ) (Loss) income from continuing operations (106,791 ) (498 ) (105,460 ) 14,532 95,066 (103,151 ) Loss from discontinued operations — — 528 — — 528 Net (loss) income (106,791 ) (498 ) (105,988 ) 14,532 95,066 (103,679 ) Net income attributable to noncontrolling interest — — — — 3,112 3,112 Net (loss) income attributable to member of Summit Materials, LLC $ (106,791 ) $ (498 ) $ (105,988 ) $ 14,532 $ 91,954 $ (106,791 ) Comprehensive (loss) income attributable to member of Summit Materials, LLC $ (106,791 ) 3,909 $ (105,988 ) $ 14,532 $ 90,632 $ (103,706 ) Condensed Consolidating Statements of Cash Flows For the year ended January 2, 2016 Issuers Guarantors Non- Eliminations Consolidated Net cash (used in) provided by operating activities $ (276,104 ) $ 356,187 $ 18,287 $ (167 ) $ 98,203 Cash flow from investing activities: Acquisitions, net of cash acquired — (510,017 ) — — (510,017 ) Purchase of property, plant and equipment (5,636 ) (81,980 ) (1,334 ) — (88,950 ) Proceeds from the sale of property, plant, and equipment — 12,945 165 — 13,110 Other — 1,510 — — 1,510 Net cash used for investing activities (5,636 ) (577,542 ) (1,169 ) — (584,347 ) Cash flow from financing activities: Proceeds from investment by member (155,060 ) 662,826 — — 507,766 Capital issuance costs (12,930 ) — — — (12,930 ) Net proceeds from debt issuance 1,748,875 — — — 1,748,875 Loans received from and payments made on loans from other Summit Companies (208,459 ) 226,703 (12,700 ) (5,544 ) — Payments on long-term debt (859,796 ) (646,746 ) — 1,056 (1,505,486 ) Payments on acquisition-related liabilities (166 ) (17,890 ) — — (18,056 ) Financing costs (14,246 ) — — — (14,246 ) Distributions (46,603 ) — — — (46,603 ) Other — (167 ) — 167 — Net cash provided by (used for) financing activities 451,615 224,726 (12,700 ) (4,321 ) 659,320 Impact of cash on foreign currency — — (1,003 ) — (1,003 ) Net increase (decrease) in cash 169,875 3,371 3,415 (4,488 ) 172,173 Cash and cash equivalents — Beginning of period 10,837 697 8,793 (7,112 ) 13,215 Cash and cash equivalents — End of period $ 180,712 $ 4,068 $ 12,208 $ (11,600 ) $ 185,388 Condensed Consolidating Statements of Cash Flows For the year ended December 27, 2014 Issuers Non- Wholly- Wholly- Non- Eliminations Consolidated Net cash (used in) provided by operating activities $ (40,964 ) $ 11,776 $ 102,219 $ 8,207 $ (2,000 ) $ 79,238 Cash flow from investing activities: Acquisitions, net of cash acquired (181,754 ) — (216,100 ) — — (397,854 ) Purchase of property, plant and equipment (4,534 ) (14,941 ) (55,222 ) (1,465 ) — (76,162 ) Proceeds from the sale of property, plant, and equipment — — 13,134 232 — 13,366 Other — (1,387 ) (597 ) — 1,354 (630 ) Net cash (used for) provided by investing activities (186,288 ) (16,328 ) (258,785 ) (1,233 ) 1,354 (461,280 ) Cash flow from financing activities: Proceeds from investment by member 27,617 — — 1,354 (1,354 ) 27,617 Net proceeds from debt issuance 762,250 — — — — 762,250 Loans received from and payments made on loans from other Summit Companies (170,915 ) 5,338 173,166 (3,017 ) (4,572 ) — Payments on long-term debt (380,065 ) (793 ) (8,412 ) — — (389,270 ) Payments on acquisition-related liabilities (2,000 ) — (8,935 ) — — (10,935 ) Financing costs (9,085 ) — — — — (9,085 ) Other (88 ) — (2,000 ) — 2,000 (88 ) Net cash provided by (used for) financing activities 227,714 4,545 153,819 (1,663 ) (3,926 ) 380,489 Impact of cash on foreign currency — — — (149 ) — (149 ) Net increase (decrease) in cash 462 (7 ) (2,747 ) 5,162 (4,572 ) (1,702 ) Cash and cash equivalents — Beginning of period 10,375 9 3,442 3,631 (2,540 ) 14,917 Cash and cash equivalents — End of period $ 10,837 $ 2 $ 695 $ 8,793 $ (7,112 ) $ 13,215 Condensed Consolidating Statements of Cash Flows For the year ended December 28, 2013 Issuers Non- Wholly- Wholly- Non- Eliminations Consolidated Net cash (used in) provided by operating activities $ (232 ) $ 9,003 $ 44,746 $ 12,895 $ — $ 66,412 Cash flow from investing activities: Acquisitions, net of cash acquired — — (61,601 ) — — (61,601 ) Purchase of property, plant and equipment (3,359 ) (24,896 ) (36,629 ) (1,115 ) — (65,999 ) Proceeds from the sale of property, plant, and equipment — 3 16,020 62 — 16,085 Other — — — — — — Net cash used for investing activities (3,359 ) (24,893 ) (82,210 ) (1,053 ) — (111,515 ) Cash flow from financing activities: Net proceeds from debt issuance 234,681 — — — — 234,681 Loans received from and payments made on loans from other Summit Companies (29,121 ) 15,502 19,726 (8,891 ) 2,784 — Payments on long-term debt (188,424 ) — — — — (188,424 ) Payments on acquisition-related liabilities — — (9,801 ) — — (9,801 ) Financing costs (3,864 ) (3,864 ) Other (3 ) — — — — (3 ) Net cash provided by (used for) financing activities 13,269 15,502 9,925 (8,891 ) 2,784 32,589 Net increase (decrease) in cash 9,678 (388 ) (27,539 ) 2,951 2,784 (12,514 ) Cash and cash equivalents — Beginning of period 697 397 30,981 680 (5,324 ) 27,431 Cash and cash equivalents — End of period $ 10,375 $ 9 $ 3,442 $ 3,631 $ (2,540 ) $ 14,917

Subsequent Events127

Subsequent Events	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC
Subsequent Events	15. Prior to the IPO, certain investors had equity in the Company that vested only if a performance objective of 3.0 times return on Blackstone’s initial investment was met. At the IPO Date, this equity was converted to LP Units and stock options. On August 9, 2016, the Board of Directors of Summit Inc. determined that it was in the best interest of the Company to waive the 3.0 times threshold. As a result, in the third quarter of 2016, the Company will recognize a charge of approximately $11 million to $13 million reflective of the cumulative catch up expense from the IPO date through August 2016 and will continue to recognize expense on the options over the remainder of the 4-year vesting period.	(23) Subsequent Events In February 2016, the Company acquired American Materials Company, an aggregates company headquartered in Wilmington, NC. The acquisition expanded the Company’s geographic reach into the consolidated, high-growth coastal North and South Carolina markets through five strategically positioned sand and gravel operations.

Summary of Organization and 128

Summary of Organization and Significant Accounting Policies (Policies) - Summit Materials, LLC	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Company Information
Initial Public Offering	Summit Inc.’s Equity Offerings — Summit Inc. commenced operations on March 11, 2015 upon the pricing of the initial public offering of its Class A common stock (“IPO”). Summit Inc. raised $433.0 million, net of underwriting discounts, through the issuance of 25,555,555 shares of Class A common stock at a public offering price of $18.00 per share. Summit Inc. used the offering proceeds to purchase a number of newly-issued Class A Units (“LP Units”) from Summit Holdings equal to the number of shares of Class A common stock issued to the public. Summit Inc. caused Summit Holdings to use these proceeds: (i) to redeem $288.2 million in aggregate principal amount of outstanding 10 1 / 2 % senior notes due January 31, 2020 (“2020 Notes”); (ii) to purchase 71,428,571 Class B Units of Continental Cement Company, L.L.C. (“Continental Cement”); (iii) to pay a one-time termination fee of $13.8 million primarily to affiliates of the Sponsors in connection with the termination of a transaction and management fee agreement; and (iv) for general corporate purposes. The $288.2 million redemption of 2020 Notes was completed in the second quarter of 2015 at a redemption price equal to par plus an applicable premium of $38.2 million plus $5.2 million of accrued and unpaid interest. In connection with the IPO, Summit Inc. issued 69,007,297 shares of its Class B common stock to Summit Owner Holdco LLC (“Summit Owner Holdco”), a Delaware limited liability company owned by certain pre-IPO owners and the former holders of Class B Units of Continental Cement. The Class B common stock entitles Summit Owner Holdco, without regard to the number of shares of Class B common stock held by it, to a number of votes that is equal to the aggregate number of LP Units held by all limited partners of Summit Holdings (excluding Summit Inc.). The Class B common stock does not participate in dividends and does not have any liquidation rights.	Initial Public Offering 1 2
Follow-On Offering	On August 11, 2015, Summit Inc. raised $555.8 million, net of underwriting discounts, through the issuance of 22,425,000 shares of Class A common stock at a public offering price of $25.75 per share ("the August 2015 follow-on offering"). Summit Inc. used these proceeds to purchase 3,750,000 newly-issued LP Units from Summit Holdings and 18,675,000 LP Units from certain pre-IPO owners, at a purchase price per LP Unit equal to the public offering price per share of Class A common stock, less underwriting discounts and commissions. Summit Holdings used the proceeds from the 3,750,000 newly-issued LP Units to pay the deferred purchase price of $80.0 million related to the July 17, 2015 acquisition of a cement plant and a quarry in Davenport, Iowa, and seven cement terminals along the Mississippi River (the “Davenport Assets”) and for general corporate purposes.	Follow-On Offering
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 January 2, 2016. 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 July 2, 2016, and the results of operations and cash flows for the six months ended July 2, 2016 and June 27, 2015. The Company’s fiscal year is based on a 52-53 week year with each quarter composed of 13 weeks ending on a Saturday. The 53-week year occurs approximately once every seven years and occurred in 2015. The additional week in the 53-week year was included in the fourth quarter of 2015.
Principles of Consolidation	Principles of Consolidation –The consolidated financial statements include the accounts of Summit LLC and its majority owned subsidiaries. All intercompany balances and transactions have been eliminated. The Company attributes consolidated member’s interest and net income separately to the controlling and noncontrolling interests. Noncontrolling interests in consolidated subsidiaries represent a 20% ownership in Ohio Valley Asphalt, LLC and, prior to the IPO and concurrent purchase of the noncontrolling interests of Continental Cement, a 30% redeemable ownership in Continental Cement. The Company accounts for investments in entities for which it has an ownership of 20% to 50% using the equity method of accounting.	Principles of Consolidation
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, disclosures about contingent assets and liabilities and reported amounts of revenue and expenses. Such estimates include the valuation of accounts receivable, inventories, goodwill, intangibles and other long-lived assets, pension and other postretirement obligations and asset retirement obligations. Estimates also include revenue earned on contracts and costs to complete contracts. Most of the Company’s paving and related services are performed under fixed unit-price contracts with state and local governmental entities. 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 can differ significantly from estimates made. Changes in estimates, including those resulting from continuing changes in the economic environment, are reflected in the Company’s consolidated financial statements when the change in estimate occurs.	Use of Estimates
Business and Credit Concentrations	Business and Credit Concentrations— The Company’s operations are conducted primarily across 24 U.S. states and in British Columbia, Canada, with the most significant revenue generated in Texas, Kansas, Utah, Missouri and Kentucky. The Company’s accounts receivable consist primarily of amounts due from customers within these areas. Therefore, collection of these accounts is dependent on the economic conditions in the aforementioned states, as well as specific situations affecting individual customers. Credit granted within the Company’s trade areas has been granted to many customers, and management does not believe that a significant concentration of credit exists with respect to any individual customer or group of customers. No single customer accounted for more than 10% of the Company’s total revenue in the six months ended July 2, 2016 and June 27, 2015.	Business and Credit Concentrations
Fair Value Measurements	Fair Value Measurements— Certain acquisitions made by the Company require the payment of contingent amounts of purchase consideration. These payments are contingent on specified operating results being achieved in periods subsequent to the acquisition and will only be made if earn-out thresholds are achieved. Contingent consideration obligations are measured at fair value each reporting period. Any adjustments to fair value are recognized in earnings in the period identified. The Company has entered into interest rate derivatives on $200.0 million of its term loan borrowings to add stability to interest expense and to manage its exposure to interest rate movements. The effective portion of changes in the fair value of derivatives designated and that qualify as cash flow hedges is recorded in accumulated other comprehensive income and will be subsequently reclassified into earnings in the period that the hedged forecasted transaction affects earnings. The fair value of contingent consideration and derivatives as of July 2, 2016 and January 2, 2016 was: July 2, January 2, 2016 2016 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ $ Cash flow hedges Acquisition-related liabilities and Other noncurrent liabilities Contingent consideration $ $ Cash flow hedges The fair value of contingent consideration was based on unobservable, or Level 3, inputs, including projected probability-weighted cash payments and an 11.0% discount rate, which reflects a market discount rate. Changes in fair value may occur as a result of a change in actual or projected cash payments, the probability weightings applied by the Company to projected payments or a change in the discount rate. Significant increases or decreases in any of these inputs in isolation could result in a lower, or higher, fair value measurement. The fair value of the cash flow hedges are based on observable, or Level 2, inputs such as interest rates, bond yields and prices in inactive markets. There were no material valuation adjustments in the six months ended July 2, 2016 and June 27, 2015.	Fair Value Measurements— In 2015, the Company entered into interest rate derivatives on $200.0 million of its term loan borrowings to add stability to interest expense and to manage its exposure to interest rate movements. The effective portion of changes in the fair value of derivatives designated and that qualify as cash flow hedges is recorded in accumulated other comprehensive loss and will be subsequently reclassified into earnings in the period that the hedged forecasted transaction affects earnings. The fair value of contingent consideration and derivatives as of January 2, 2016 and December 27, 2014 was: 2015 2014 Current portion of acquisition-related liabilities and derivatives: Contingent consideration $ 4,918 $ 2,375 Cash flow hedge 224 — Acquisition- related liabilities and derivatives: Contingent consideration $ 2,475 $ 5,379 Cash flow hedge 681 — The fair value accounting guidance establishes the following fair value hierarchy that prioritizes the inputs used to measure fair value: Level 1 Unadjusted quoted prices for identical assets or liabilities in active markets. Level 2 Inputs other than Level 1 that are based on observable market data, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets, quoted prices for identical assets or liabilities in inactive markets, inputs that are observable that are not prices and inputs that are derived from or corroborated by observable markets. Level 3 Valuations developed from unobservable data, reflecting the Company’s own assumptions, which market participants would use in pricing the asset or liability. The fair value of contingent consideration was based on unobservable, or Level 3, inputs, including projected probability-weighted cash payments and an 11.0% discount rate, which reflects a market discount rate. Changes in fair value may occur as a result of a change in actual or projected cash payments, the probability weightings applied by the Company to projected payments or a change in the discount rate. Significant increases or decreases in any of these inputs in isolation could result in a lower, or higher, fair value measurement. In 2015 and 2014, we recognized immaterial reductions to contingent consideration. The fair value of the derivatives are based on observable, or Level 2, inputs, including interest rates, bond yields and prices in inactive markets. There was no material adjustments to the fair value of derivatives recognized in 2015.
Financial Instruments	Financial Instruments —The Company’s financial instruments include debt and certain acquisition-related liabilities (deferred consideration and noncompete obligations). The carrying value and fair value of these financial instruments as of July 2, 2016 and January 2, 2016 was: July 2, 2016 January 2, 2016 Fair Value Carrying Value Fair Value Carrying Value Level 2 Long-term debt(1) $ $ $ $ Level 3 Current portion of deferred consideration and noncompete obligations(2) Long term portion of deferred consideration and noncompete obligations(3) (1) Balance includes $6.5 million of current portion of debt and excludes capitalized loan costs of $15.7 million and $11.7 million as of July 2, 2016 and January 2, 2016, respectively. (2) Included in current portion of acquisition-related liabilities on the consolidated balance sheets. (3) Included in acquisition-related liabilities on the consolidated balance sheets. The fair value of debt was determined based on observable, or Level 2 inputs, such as interest rates, bond yields and quoted prices in inactive markets. The fair values of the deferred consideration and noncompete obligations were determined based on unobservable, or Level 3, inputs, including the cash payment terms in the purchase agreements and a discount rate reflecting the Company’s credit risk.	Financial Instruments January 2, 2016 December 27, 2014 Fair Value Carrying Value Fair Value Carrying Value Level 2 Long-term debt (1) $ 1,283,799 $ 1,291,858 $ 1,101,873 $ 1,048,960 Level 3 Current portion of deferred consideration and noncompete obligations (2) 13,166 13,166 16,027 16,027 Long term portion of deferred consideration and noncompete obligations (3) 28,553 28,553 37,357 37,357 (1) $6.5 million and $5.3 million included in current portion of debt as of January 2, 2016 and December 27, 2014, respectively. (2) Included in current portion of acquisition-related liabilities on the balance sheet. (3) Included in acquisition-related liabilities on the balance sheet. The fair value of debt was determined based on observable, or Level 2 inputs, such as interest rates, bond yields and quoted prices in inactive markets. The fair values of the deferred consideration and noncompete obligations were determined based on unobservable, or Level 3, inputs, including the cash payment terms in the purchase agreements and a discount rate reflecting the Company’s credit risk. Securities with a maturity of three months or less are considered cash equivalents and the fair value of these assets approximates their carrying value.
Redeemable Noncontrolling Interest	Redeemable Noncontrolling Interest — On March 17, 2015, upon the consummation of the IPO and the transactions contemplated by a contribution and purchase agreement entered into with the holders of all of the outstanding Class B Units of Continental Cement, Continental Cement became a wholly-owned indirect subsidiary of Summit LLC. The noncontrolling interests of Continental Cement were acquired for aggregate consideration of $64.1 million, consisting of $35.0 million of cash, 1,029,183 shares of Summit Inc.’s 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 is a liability of Summit Holdings and, is therefore not included in the liabilities of Summit LLC. However, Summit LLC made a $2.5 million distribution to Summit Holdings in the six months ended July 2, 2016 so that Summit Holdings could make the deferred consideration payment due on March 17, 2016.
New Accounting Standards	New Accounting Standards — In March 2016, the Financial Accounting Standards Board (“FASB”) issued a new accounting standard with targeted amendments to the accounting for employee share-based payments. Accounting Standards Update (“ASU”) 2016-09, Improvements to Employee Share-Based Payment Accounting , requires that the income tax effect of share-based awards be recognized in the income statement and allows entities to elect an accounting method to recognize forfeitures as they occur or to estimate forfeitures, as is currently required. The ASU is effective for public entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2016. However, the Company early adopted this ASU as of the beginning of fiscal year 2016 and made an election to recognize forfeitures as they occur. The ASU adoption was applied using a modified retrospective method by means of a $1.7 million cumulative-effect adjustment to accumulated deficit In February 2016, the FASB issued a new accounting standard related to lease accounting, ASU No. 2016-02, Leases , which will result in lessees recognizing most leases on the balance sheet. Lessees are required to disclose more quantitative and qualitative information about their leases than current U.S. GAAP requires. The ASU is effective for public entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. Management is currently assessing the effect that the adoption of this ASU will have on the consolidated financial statements. 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. In July 2015, the FASB postponed the effective date of the new revenue standard by one year to the first quarter of 2018. Early adoption is permitted, but no earlier than 2017. Management is currently assessing the effect that the adoption of this standard will have on the consolidated financial statements.	New Accounting Standards — Balance Sheet Classification of Deferred Taxes In October 2015, the FASB issued a new accounting standard to simplify the accounting for measurement-period adjustments. ASU 2015-16, Simplifying the Accounting for Measurement-Period Adjustments, In April 2015, the FASB issued a new accounting standard to simplify the presentation of debt issuance costs. ASU 2015-03, Simplifying the Presentation of Debt Issuance Costs In April 2015, the FASB issued a new accounting standard, ASU 2015-04, Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets 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
Reclassifications	Reclassifications — Certain amounts in the prior year have been reclassified to conform to the current period’s presentation.	Reclassifications

Summary of Organization and 129

Summary of Organization and Significant Accounting Policies (Tables) - Summit Materials, LLC	6 Months Ended
	Jul. 02, 2016
Company Information
Schedule of Contingent Consideration and Derivatives Measured at Fair Value	July 2, January 2, 2016 2016 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ $ Cash flow hedges Acquisition-related liabilities and Other noncurrent liabilities Contingent consideration $ $ Cash flow hedges
Schedule of Carrying Value and Fair Value of Financial Instruments	July 2, 2016 January 2, 2016 Fair Value Carrying Value Fair Value Carrying Value Level 2 Long-term debt(1) $ $ $ $ Level 3 Current portion of deferred consideration and noncompete obligations(2) Long term portion of deferred consideration and noncompete obligations(3) (1) Balance includes $6.5 million of current portion of debt and excludes capitalized loan costs of $15.7 million and $11.7 million as of July 2, 2016 and January 2, 2016, respectively. (2) Included in current portion of acquisition-related liabilities on the consolidated balance sheets. (3) Included in acquisition-related liabilities on the consolidated balance sheets.

Acquisitions (Tables)130

Acquisitions (Tables) - Summit Materials, LLC	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summary of Assets Acquired and Liabilities Assumed	Six months ended Davenport Year Ended July 2, July 17, January 2, 2016 2016 2015 (excluding Davenport) Financial assets $ $ — $ Inventories Property, plant and equipment Intangible assets — — Other assets Financial liabilities Other long-term liabilities Net assets acquired Goodwill Purchase price Acquisition related liabilities — Bettendorf assets — — Net cash paid for acquisitions $ $ $	The following table summarizes aggregated information regarding the fair values of the assets acquired and liabilities assumed as of the respective acquisition dates in 2015: Davenport Year Ended July 17, January 2, 2016 2015 (excluding Davenport) Financial assets $ — $ 12,555 Inventories 21,776 2,036 Property, plant and equipment 275,436 57,817 Intangible assets — — Other assets 6,450 (745 ) Financial liabilities (2,190 ) (13,733 ) Other long-term liabilities (4,086 ) (11,289 ) Net assets acquired 297,386 46,641 Goodwill 170,067 15,710 Purchase price 467,453 62,351 Acquisition related liabilities — (1,044 ) Bettendorf assets (18,743 ) — Net cash paid for acquisitions $ 448,710 $ 61,307
Goodwill by Reportable Segment and in Total	West East Cement Total Balance, January 2, 2016 $ $ $ $ Acquisitions(1) Foreign currency translation adjustments — — Balance, July 2, 2016 $ $ $ $ Accumulated impairment losses as of July 2, 2016 and January 2, 2016 $ $ $ — $ (1)	The following table presents goodwill by reportable segments and in total: West East Cement Total Balance, December 28, 2013 $ 54,249 $ 48,693 $ 24,096 $ 127,038 Acquisitions 246,506 49,396 295,902 Foreign currency translation adjustments (3,670 ) — — (3,670 ) Balance, December 27, 2014 297,085 98,089 24,096 419,270 Acquisitions (1) 15,491 219 170,067 185,777 Foreign currency translation adjustments (8,650 ) — — (8,650 ) Balance, January 2, 2016 $ 303,926 $ 98,308 $ 194,163 $ 596,397 (1) Includes certain adjustments related to 2014 acquisitions
Intangible Assets by Type and in Total	July 2, 2016 January 2, 2016 Gross Net Gross Net Carrying Accumulated Carrying Carrying Accumulated Carrying Amount Amortization Amount Amount Amortization Amount Leases $ $ $ $ $ $ Reserve rights Trade names Other Total intangible assets $ $ $ $ $ $	The following table shows intangible assets by type and in total: January 2, 2016 December 27, 2014 Gross Net Gross Net Carrying Accumulated Carrying Carrying Accumulated Carrying Amount Amortization Amount Amount Amortization Amount Leases $ 10,357 $ (2,531 ) $ 7,826 $ 10,357 $ (2,031 ) $ 8,326 Reserve rights 8,636 (2,078 ) 6,558 9,094 (540 ) 8,554 Trade names 1,000 (558 ) 442 1,020 (470 ) 550 Other 249 (70 ) 179 249 (32 ) 217 Total intangible assets $ 20,242 $ (5,237 ) $ 15,005 $ 20,720 $ (3,073 ) $ 17,647
Estimated Amortization Expense for Intangible Assets	Amortization expense totaled $1.0 million in the six months ended July 2, 2016 and June 27, 2015, respectively. The estimated amortization expense for the intangible assets for each of the five years subsequent to July 2, 2016 is as follows: 2016 (six months) $ 2017 2018 2019 2020 2021 Thereafter Total $	The estimated amortization expense for intangible assets for each of the next five years and thereafter is as follows: 2016 2,167 2017 959 2018 959 2019 959 2020 901 Thereafter 9,060 Total $ 15,005

Accounts Receivable, Net (Ta131

Accounts Receivable, Net (Tables)	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC
Summary of Accounts Receivable, Net	July 2, January 2, 2016 2016 Trade accounts receivable $ $ Retention receivables Receivables from related parties Accounts receivable Less: Allowance for doubtful accounts Accounts receivable, net $ $	Accounts receivable, net consisted of the following as of January 2, 2016 and December 27, 2014: 2015 2014 Trade accounts receivable $ 133,418 $ 131,060 Retention receivables 13,217 12,053 Receivables from related parties 635 333 Accounts receivable 147,270 143,446 Less: Allowance for doubtful accounts (1,726 ) (2,144 ) Accounts receivable, net $ 145,544 $ 141,302

Inventories (Tables)132

Inventories (Tables)	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC
Components of Inventories	July 2, January 2, 2016 2016 Aggregate stockpiles $ $ Finished goods Work in process Raw materials Total $ $	Inventories consisted of the following as of January 2, 2016 and December 27, 2014: 2015 2014 Aggregate stockpiles $ 86,236 $ 88,211 Finished goods 14,840 8,826 Work in process 5,141 1,801 Raw materials 23,865 12,715 Total $ 130,082 $ 111,553

Accrued Expenses (Tables)133

Accrued Expenses (Tables)	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC
Components of Accrued Expenses	July 2, January 2, 2016 2016 Interest $ $ Payroll and benefits Capital lease obligations Insurance Non-income taxes Professional fees Other(1) Total $ $ (1)	Accrued expenses consisted of the following as of January 2, 2016 and December 27, 2014: 2015 2014 Interest $ 19,591 $ 32,475 Payroll and benefits 24,714 20,326 Capital lease obligations 15,263 17,530 Insurance 9,824 11,402 Non-income taxes 4,618 5,520 Professional fees 2,528 3,299 Other (1) 16,404 10,944 Total $ 92,942 $ 101,496 (1) Consists primarily of subcontractor and working capital settlement accruals.

Debt (Tables)134

Debt (Tables) - Summit Materials, LLC	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Schedule of Debt	July 2, January 2, 2016 2016 Revolving credit facility $ $ — Term Loan, due 2022: $643.5 million and $646.8 million, net of $2.8 million and $3.1 million discount at July 2, 2016 and January 2, 2016, respectively $ $ 8 1 ⁄ 2 % Senior Notes, due 2022 — 6 1 ⁄ 8 % Senior Notes, due 2023: $650 million, net of $1.7 million and $1.8 million discount at July 2, 2016 and January 2, 2016, respectively Total Current portion of long-term debt Long-term debt $ $	Debt consisted of the following as of January 2, 2016 and December 27, 2014: 2015 2014 Term Loan, due 2022: $646.8 million term loan, net of $3.1 million discount at January 2, 2016 and $415.7 million term loan, net of $2.3 million discount at December 27, 2014 643,693 413,369 6 1/8% Senior Notes, due 2023: $650.0 million senior notes, including a $1.8 million discount at January 2, 2016 648,165 10 1/2% Senior Notes, due 2020: $625.0 million senior notes, including a $26.5 million net premium at December 27, 2014 — 651,548 Total 1,291,858 1,064,917 Current portion of long-term debt 6,500 5,275 Long-term debt $ 1,285,358 $ 1,059,642
Schedule of Contractual Payments of Long-Term Debt	The contractual payments of long-term debt, including current maturities, for the five years subsequent to July 2, 2016, are as follows: 2016 (six months) $ 2017 2018 2019 2020 2021 Thereafter Total Less: Original issue net discount Less: Capitalized loan costs Total debt $	The contractual payments of long-term debt, including current maturities, for the five years subsequent to January 2, 2016, are as follows: 2016 $ 6,500 2017 6,500 2018 4,875 2019 6,500 2020 8,125 Thereafter 1,264,250 Total 1,296,750 Less: Original issue net discount (4,892 ) Less: Capitalized loan costs (11,706 ) Total debt $ 1,280,152
Summary of Activity for Deferred Financing Fees	Deferred financing fees Balance—January 2, 2016 $ Loan origination fees Amortization Balance—July 2, 2016 $ Balance—December 27, 2014 $ Loan origination fees Amortization Write off of deferred financing fees Balance—June 27, 2015 $	The following table presents the activity for the deferred financing fees for the year ended January 2, 2016 and December 27, 2014: Deferred financing fees Balance — December 28, 2013 $ 11,485 Loan origination fees 9,713 Amortization (3,983 ) Balance — December 27, 2014 $ 17,215 Loan origination fees 14,246 Amortization (3,390 ) Write off of deferred financing fees (12,179 ) Balance — January 2, 2016 $ 15,892

Accumulated Other Comprehens135

Accumulated Other Comprehensive Income (Loss) (Tables)	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC
Accumulated Other Comprehensive Income (Loss)	Accumulated Foreign currency other Change in translation Cash flow hedge comprehensive retirement plans adjustments adjustments loss Balance — January 2, 2016 $ $ $ $ Foreign currency translation adjustment — — Loss on cash flow hedges — — Balance — July 2, 2016 $ $ $ $ Balance — December 27, 2014 $ $ $ — $ Foreign currency translation adjustment — — Balance — June 27, 2015 $ $ $ — $	The changes in each component of accumulated other comprehensive loss consisted of the following: Change in Foreign currency Cash flow hedge Accumulated Balance — December 29, 2012 $ (9,130 ) $ — $ — $ (9,130 ) Postretirement liability adjustment 3,085 — 3,085 Balance — December 28, 2013 $ (6,045 ) $ — $ — $ (6,045 ) Postretirement curtailment adjustment (942 ) — — (942 ) Postretirement liability adjustment (2,743 ) — — (2,743 ) Foreign currency translation adjustment — (5,816 ) — (5,816 ) Balance — December 27, 2014 $ (9,730 ) $ (5,816 ) $ — $ (15,546 ) Postretirement liability adjustment 2,123 — — 2,123 Foreign currency translation adjustment — (14,099 ) — (14,099 ) Loss on cash flow hedges — — (944 ) (944 ) Balance — January 2, 2016 $ (7,607 ) $ (19,915 ) $ (944 ) $ (28,466 )

Supplemental Cash Flow Infor136

Supplemental Cash Flow Information (Tables)	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC
Schedule of Supplemental Cash Flow Information	Six months ended July 2, June 27, 2016 2015 Cash payments: Interest $ $ Income taxes Non cash financing activities: Purchase of noncontrolling interest in Continental Cement $ — $	Supplemental cash flow information for the years ended January 2, 2016, December 27, 2014 and December 28, 2013 was as follows: 2015 2014 2013 Cash payments: Interest $ 89,102 $ 64,097 $ 52,001 Income taxes 1,685 1,361 4,567 Non cash financing activities: Purchase of noncontrolling interest in Continental Cement $ (64,102 ) $ — $ —

Segment Information (Tables)137

Segment Information (Tables)	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Summit Materials, LLC
Summary of Financial Data for Company's Reportable Business Segments	Six months ended July 2, June 27, 2016 2015 Revenue*: West $ $ East Cement Total revenue $ $ * Six months ended July 2, June 27, 2016 2015 Adjusted EBITDA: West $ $ East Cement Corporate and other Total Adjusted EBITDA Interest expense Depreciation, depletion and amortization Accretion IPO/ Legacy equity modification costs Loss on debt financings — Acquisition transaction expenses Management fees and expenses — Non-cash compensation Other Loss from continuing operations before taxes $ $ Six months ended July 2, June 27, 2016 2015 Cash paid for capital expenditures: West $ $ East Cement Total reportable segments Corporate and other Total capital expenditures $ $ Six months ended July 2, June 27, 2016 2015 Depreciation, depletion, amortization and accretion: West $ $ East Cement Total reportable segments Corporate and other Total depreciation, depletion, amortization and accretion $ $ July 2, January 2, 2016 2016 Total assets: West $ $ East Cement Total reportable segments Corporate and other Total $ $ Six months ended July 2, June 27, 2016 2015 Revenue by product*: Aggregates $ $ Cement Ready-mixed concrete Asphalt Paving and related services Other Total revenue $ $ *	The following tables display selected financial data for the Company’s reportable business segments as of and for the years ended January 2, 2016, December 27, 2014 and December 28, 2013: 2015 2014 2013 Revenue: West $ 804,503 $ 665,716 $ 426,195 East 432,310 432,942 398,302 Cement 195,484 105,573 91,704 Total revenue $ 1,432,297 $ 1,204,231 $ 916,201 2015 2014 2013 Adjusted EBITDA West $ 150,764 $ 102,272 $ 42,300 East 92,303 73,822 67,146 Cement 74,845 35,133 36,647 Corporate and other (30,384 ) (22,194 ) (16,046 ) Total reportable segments and corporate 287,528 189,033 130,047 Interest expense 83,757 86,742 56,443 Depreciation, depletion and amortization 118,321 86,955 72,217 Accretion 1,402 871 717 Initial public offering costs 28,296 — — Loss on debt financings 71,631 — 3,115 Goodwill impairment — — 68,202 Acquisition transaction expenses 9,519 8,554 3,990 Management fees and expenses 1,046 4,933 2,620 Non-cash compensation 5,448 2,235 2,315 (Gain) loss on disposal and impairment of assets (16,561 ) 8,735 12,419 Other 2,991 3,344 13,807 Loss from continuing operations before taxes $ (18,322 ) $ (13,336 ) $ (105,798 ) 2015 2014 2013 Cash paid for capital expenditures: West $ 39,896 $ 31,968 $ 21,856 East 26,268 23,702 15,189 Cement 17,151 15,959 25,594 Total reportable segments 83,315 71,629 62,639 Corporate and other 5,635 4,533 3,360 Total capital expenditures $ 88,950 $ 76,162 $ 65,999 2015 2014 2013 Depreciation, depletion, amortization and accretion: West $ 53,727 $ 33,271 $ 24,167 East 38,923 38,035 36,489 Cement 24,758 15,052 11,812 Total reportable segments 117,408 86,358 72,468 Corporate and other 2,315 1,468 466 Total depreciation, depletion, amortization and accretion $ 119,723 $ 87,826 $ 72,934 2015 2014 2013 Total assets: West $ 821,479 $ 771,234 $ 376,190 East 545,187 553,843 482,380 Cement 843,941 364,351 361,079 Total reportable segments 2,210,607 1,689,428 1,219,649 Corporate and other 184,555 23,225 14,765 Total $ 2,395,162 $ 1,712,653 $ 1,234,414 2015 2014 2013 Revenue by product:* Aggregates $ 296,960 $ 227,885 $ 159,508 Cement 181,901 94,402 80,757 Ready-mixed concrete 350,554 274,970 112,878 Asphalt 292,193 278,867 220,060 Paving and related services 504,459 530,297 478,280 Other (193,770 ) (202,190 ) (135,282 ) Total revenue $ 1,432,297 $ 1,204,231 $ 916,201 * Revenue by product includes intercompany and intracompany sales transferred at market value. The elimination of intracompany transactions is included in Other. Revenue from the liquid asphalt terminals is included in asphalt revenue.

Guarantor and Non-Guarantor 138

Guarantor and Non-Guarantor Financial Information (Tables) - Summit Materials, LLC	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Condensed Consolidating Balance Sheets	Condensed Consolidating Balance Sheets July 2, 2016 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ $ $ $ $ Accounts receivable, net — Intercompany receivables — — Cost and estimated earnings in excess of billings — — Inventories — — Other current assets — Total current assets Property, plant and equipment, net — Goodwill — — Intangible assets, net — — Other assets Total assets $ $ $ $ $ Liabilities and Member’s Interest Current liabilities: Current portion of debt $ $ — $ — $ — $ Current portion of acquisition-related liabilities — — Accounts payable Accrued expenses Intercompany payables — Billings in excess of costs and estimated earnings — — Total current liabilities Long-term debt — — — Acquisition-related liabilities — — — Other noncurrent liabilities Total liabilities Total member's interest Total liabilities and member’s interest $ $ $ $ $ Condensed Consolidating Balance Sheets January 2, 2016 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ $ $ $ $ Accounts receivable, net Intercompany receivables — Cost and estimated earnings in excess of billings — — Inventories — — Other current assets — Total current assets Property, plant and equipment, net — Goodwill — — Intangible assets, net — — Other assets Total assets $ $ $ $ $ Liabilities and Member’s Interest Current liabilities: Current portion of debt $ $ — $ — $ — $ Current portion of acquisition-related liabilities — — Accounts payable Accrued expenses Intercompany payables — Billings in excess of costs and estimated earnings — — Total current liabilities Long-term debt — — — Acquisition-related liabilities — — — Other noncurrent liabilities Total liabilities Total member's interest Total liabilities and member’s interest $ $ $ $ $	Condensed Consolidating Balance Sheets January 2, 2016 Issuers Guarantors Non- Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 180,712 $ 4,068 $ 12,208 $ (11,600 ) $ 185,388 Accounts receivable, net 1 136,916 8,681 (54 ) 145,544 Intercompany receivables 562,311 114,402 10,670 (687,383 ) — Cost and estimated earnings in excess of billings — 5,389 301 — 5,690 Inventories — 126,553 3,529 — 130,082 Other current assets 764 3,306 737 — 4,807 Total current assets 743,788 390,634 36,126 (699,037 ) 471,511 Property, plant and equipment, net 10,355 1,232,340 26,311 — 1,269,006 Goodwill — 550,028 46,369 — 596,397 Intangible assets, net — 13,797 1,208 — 15,005 Other assets 1,840,889 130,992 2,288 (1,930,926 ) 43,243 Total assets $ 2,595,032 $ 2,317,791 $ 112,302 $ (2,629,963 ) $ 2,395,162 Liabilities, Redeemable Noncontrolling Interest and Member’s Interest Current liabilities: Current portion of debt $ 6,500 $ — $ — $ — $ 6,500 Current portion of acquisition-related liabilities 1,400 16,684 — — 18,084 Accounts payable 2,138 74,111 5,202 (54 ) 81,397 Accrued expenses 40,437 62,217 1,888 (11,600 ) 92,942 Intercompany payables 122,174 562,537 2,672 (687,383 ) — Billings in excess of costs and estimated earnings — 12,980 101 — 13,081 Total current liabilities 172,649 728,529 9,863 (699,037 ) 212,004 Long-term debt 1,273,652 — — — 1,273,652 Acquisition-related liabilities — 31,028 — — 31,028 Other noncurrent liabilities 1,292 197,484 56,703 (155,293 ) 100,186 Total liabilities 1,447,593 957,041 66,566 (854,330 ) 1,616,870 Redeemable noncontrolling interest — — — — — Redeemable members’ interest — — — — — Total stockholder’s equity 1,147,439 1,360,750 45,736 (1,775,633 ) 778,292 Total liabilities, redeemable noncontrolling interest and member’s interest $ 2,595,032 $ 2,317,791 $ 112,302 $ (2,629,963 ) $ 2,395,162 Condensed Consolidating Balance Sheets December 27, 2014 Issuers Non- Wholly- Non- Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 10,837 $ 2 $ 695 $ 8,793 $ (7,112 ) $ 13,215 Accounts receivable, net 1 6,629 124,380 11,525 (1,233 ) 141,302 Intercompany receivables 376,344 4,095 30,539 4,052 (415,030 ) — Cost and estimated earnings in excess of billings — — 9,819 355 — 10,174 Inventories — 8,696 98,188 4,669 — 111,553 Other current assets 7,148 464 8,471 1,775 (1,853 ) 16,005 Total current assets 394,330 19,886 272,092 31,169 (425,228 ) 292,249 Property, plant and equipment, net 7,035 302,524 610,717 30,325 — 950,601 Goodwill — 23,124 340,969 55,177 — 419,270 Intangible assets, net — 542 14,245 2,860 — 17,647 Other assets 1,151,554 25,233 111,155 1,362 (1,256,418 ) 32,886 Total assets $ 1,552,919 $ 371,309 $ 1,349,178 $ 120,893 $ (1,681,646 ) $ 1,712,653 Liabilities, Redeemable Noncontrolling Interest and Member’s Interest Current liabilities: Current portion of debt $ 5,275 $ 1,273 $ 3,990 $ — $ (5,263 ) $ 5,275 Current portion of acquisition-related liabilities 166 — 18,236 — — 18,402 Accounts payable 3,655 6,845 65,018 4,569 (1,233 ) 78,854 Accrued expenses 37,101 10,178 59,477 3,705 (8,965 ) 101,496 Intercompany payables 162,728 4,052 245,416 2,834 (415,030 ) — Billings in excess of costs and estimated earnings — — 8,931 27 — 8,958 Total current liabilities 208,925 22,348 401,068 11,135 (430,491 ) 212,985 Long-term debt 1,057,992 153,318 466,292 — (633,917 ) 1,043,685 Acquisition-related liabilities — — 42,736 — — 42,736 Other noncurrent liabilities 796 24,787 64,312 57,736 (55,107 ) 92,524 Total liabilities 1,267,713 200,453 974,408 68,871 (1,119,515 ) 1,391,930 Redeemable noncontrolling interest — — — — 33,740 33,740 Redeemable members’ interest — 34,543 — — (34,543 ) — Total partner’s interest 285,206 136,313 374,770 52,022 (561,328 ) 286,983 Total liabilities, redeemable noncontrolling interest and member’s interest $ 1,552,919 $ 371,309 $ 1,349,178 $ 120,893 $ (1,681,646 ) $ 1,712,653
Condensed Consolidating Statements of Operations	Condensed Consolidating Statements of Operations For the six months ended July 2, 2016 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ $ $ $ Cost of revenue (excluding items shown separately below) — General and administrative expenses — Depreciation, depletion, amortization and accretion — Operating (loss) income — Other (income) loss, net Interest expense — (Loss) income from continuing operations before taxes Income tax (benefit) expense — — (Loss) income from continuing operations Income from discontinued operations — — — — — Net (loss) income Net (loss) income attributable to noncontrolling interest — — — Net (loss) income attributable to member of Summit Materials, LLC $ $ $ $ $ Comprehensive (loss) income attributable to member of Summit Materials, LLC $ $ $ $ $ Condensed Consolidating Statements of Operations For the six months ended June 27, 2015 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ $ $ $ Cost of revenue (excluding items shown separately below) — General and administrative expenses — Depreciation, depletion, amortization and accretion — Operating (loss) income — Other expense, net Interest expense (Loss) income from continuing operations before taxes Income tax (benefit) expense — — (Loss) income from operations Income from discontinued operations — — — Net (loss) income Net loss attributable to noncontrolling interest — — — Net (loss) income attributable to member of Summit Materials, LLC $ $ $ $ $ Comprehensive (loss) income attributable to member of Summit Materials, LLC $ $ $ $ $	Condensed Consolidating Statements of Operations and Comprehensive Loss Year ended January 2, 2016 Issuers Guarantors Non- Eliminations Consolidated Revenue $ — $ 1,364,622 $ 100,360 $ (32,685 ) $ 1,432,297 Cost of revenue (excluding items shown separately below) — 958,527 64,803 (32,685 ) 990,645 General and administrative expenses 73,555 107,282 6,451 — 187,288 Depreciation, depletion, amortization and accretion 2,316 112,166 5,241 — 119,723 Operating (loss) income (75,871 ) 186,647 23,865 — 134,641 Other (income) expense, net (107,275 ) 9,555 294 166,632 69,206 Interest expense 27,222 52,970 3,565 — 83,757 Income from continuing operations before taxes 4,182 124,122 20,006 (166,632 ) (18,322 ) Income tax benefit (expense) — (18,664 ) 401 — (18,263 ) Income from continuing operations 4,182 142,786 19,605 (166,632 ) (59 ) Income from discontinued operations — (2,415 ) — — (2,415 ) Net income 4,182 145,201 19,605 (166,632 ) 2,356 Net income attributable to minority interest — — — (1,826 ) (1,826 ) Net income attributable to member of Summit Materials, LLC $ 4,182 $ 145,201 $ 19,605 $ (164,806 ) $ 4,182 Comprehensive income attributable to member of Summit Materials, LLC $ (8,738 ) $ 146,380 $ 5,506 $ (151,886 ) $ (8,738 ) Condensed Consolidating Statements of Operations and Comprehensive Loss Year ended December 27, 2014 Issuers Non- Wholly- Non- Eliminations Consolidated Revenue $ — $ 94,402 $ 1,065,590 $ 72,172 $ (27,933 ) $ 1,204,231 Cost of revenue (excluding items shown separately below) — 67,951 796,078 51,064 (27,933 ) 887,160 General and administrative expenses 30,736 6,763 119,250 2,537 — 159,286 Depreciation, depletion, amortization and accretion 1,468 14,500 70,116 1,742 — 87,826 Operating (loss) income (32,204 ) 5,188 80,146 16,829 — 69,959 Other expense (income), net (53,827 ) (14,444 ) (6,687 ) (3 ) 71,514 (3,447 ) Interest expense 31,827 11,608 51,248 1,172 (9,113 ) 86,742 (Loss) income from continuing operations before taxes (10,204 ) 8,024 35,585 15,660 (62,401 ) (13,336 ) Income tax (benefit) expense (1,427 ) — (5,766 ) 210 — (6,983 ) (Loss) income from continuing operations (8,777 ) 8,024 41,351 15,450 (62,401 ) (6,353 ) Income from discontinued operations — — (71 ) — — (71 ) Net (loss) income (8,777 ) 8,024 41,422 15,450 (62,401 ) (6,282 ) Net loss attributable to noncontrolling interest — — — — 2,495 2,495 Net (loss) income attributable to member of Summit Materials, LLC $ (8,777 ) $ 8,024 $ 41,422 $ 15,450 $ (64,896 ) $ (8,777 ) Comprehensive (loss) income attributable to member of Summit Materials, LLC $ (18,278 ) 2,759 $ 41,422 $ 9,634 $ (53,815 ) $ (18,278 ) Condensed Consolidating Statements of Operations and Comprehensive Loss Year ended December 28, 2013 Issuers Non-Wholly-owned Wholly- Non- Eliminations Consolidated Revenue $ — $ 80,759 $ 807,921 $ 41,910 $ (14,389 ) $ 916,201 Cost of revenue (excluding items shown separately below) — 55,241 611,799 24,401 (14,389 ) 677,052 General and administrative expenses 7,241 7,673 129,768 1,308 — 145,990 Goodwill impairment — — 68,202 — Depreciation, depletion, amortization and accretion 465 11,378 60,078 1,013 — 72,934 Operating (loss) income (7,706 ) 6,467 (61,926 ) 15,188 — (47,977 ) Other expense (income), net 99,085 (3,737 ) (3,410 ) 274 (90,834 ) 1,378 Interest expense — 10,702 49,591 382 (4,232 ) 56,443 (Loss) income from continuing operations before taxes (106,791 ) (498 ) (108,107 ) 14,532 95,066 (105,798 ) Income tax benefit — — (2,647 ) — — (2,647 ) (Loss) income from continuing operations (106,791 ) (498 ) (105,460 ) 14,532 95,066 (103,151 ) Loss from discontinued operations — — 528 — — 528 Net (loss) income (106,791 ) (498 ) (105,988 ) 14,532 95,066 (103,679 ) Net income attributable to noncontrolling interest — — — — 3,112 3,112 Net (loss) income attributable to member of Summit Materials, LLC $ (106,791 ) $ (498 ) $ (105,988 ) $ 14,532 $ 91,954 $ (106,791 ) Comprehensive (loss) income attributable to member of Summit Materials, LLC $ (106,791 ) 3,909 $ (105,988 ) $ 14,532 $ 90,632 $ (103,706 )
Condensed Consolidating Statements of Cash Flows	Condensed Consolidating Statements of Cash Flows For the six months ended July 2, 2016 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ $ $ $ — $ Cash flow from investing activities: Acquisitions, net of cash acquired — — Purchase of property, plant and equipment — Proceeds from the sale of property, plant, and equipment — — Other — — — Net cash used for investing activities — Cash flow from financing activities: Proceeds from investment by member — — Capital issuance costs — — — Net proceeds from debt issuance — — — Loans received from and payments made on loans from other Summit Companies — Payments on long-term debt — — Payments on acquisition-related liabilities — — Financing costs — — — Distributions from partnership — — — Net cash (used for) provided by financing activities Impact of cash on foreign currency — — — Net decrease in cash Cash — Beginning of period Cash — End of period $ $ $ $ $ Condensed Consolidating Statements of Cash Flows For the six months ended June 27, 2015 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ $ $ $ $ Cash flow from investing activities: Acquisitions, net of cash acquired — — — Purchase of property, plant and equipment — Proceeds from the sale of property, plant, and equipment — — Other — — — Net cash used for investing activities — Cash flow from financing activities: Proceeds from investment by member — — — Capital issuance costs — — — Net proceeds from debt issuance — — — Loans received from and payments made on loans from other Summit Companies — Payments on long-term debt — Payments on acquisition-related liabilities — — Financing costs — — — Distributions from partnership — — — Other — — — Net cash provided by (used for) financing activities Impact of cash on foreign currency — — — Net (decrease) increase in cash Cash — Beginning of period Cash — End of period $ $ $ $ $	Condensed Consolidating Statements of Cash Flows For the year ended January 2, 2016 Issuers Guarantors Non- Eliminations Consolidated Net cash (used in) provided by operating activities $ (276,104 ) $ 356,187 $ 18,287 $ (167 ) $ 98,203 Cash flow from investing activities: Acquisitions, net of cash acquired — (510,017 ) — — (510,017 ) Purchase of property, plant and equipment (5,636 ) (81,980 ) (1,334 ) — (88,950 ) Proceeds from the sale of property, plant, and equipment — 12,945 165 — 13,110 Other — 1,510 — — 1,510 Net cash used for investing activities (5,636 ) (577,542 ) (1,169 ) — (584,347 ) Cash flow from financing activities: Proceeds from investment by member (155,060 ) 662,826 — — 507,766 Capital issuance costs (12,930 ) — — — (12,930 ) Net proceeds from debt issuance 1,748,875 — — — 1,748,875 Loans received from and payments made on loans from other Summit Companies (208,459 ) 226,703 (12,700 ) (5,544 ) — Payments on long-term debt (859,796 ) (646,746 ) — 1,056 (1,505,486 ) Payments on acquisition-related liabilities (166 ) (17,890 ) — — (18,056 ) Financing costs (14,246 ) — — — (14,246 ) Distributions (46,603 ) — — — (46,603 ) Other — (167 ) — 167 — Net cash provided by (used for) financing activities 451,615 224,726 (12,700 ) (4,321 ) 659,320 Impact of cash on foreign currency — — (1,003 ) — (1,003 ) Net increase (decrease) in cash 169,875 3,371 3,415 (4,488 ) 172,173 Cash and cash equivalents — Beginning of period 10,837 697 8,793 (7,112 ) 13,215 Cash and cash equivalents — End of period $ 180,712 $ 4,068 $ 12,208 $ (11,600 ) $ 185,388 Condensed Consolidating Statements of Cash Flows For the year ended December 27, 2014 Issuers Non- Wholly- Wholly- Non- Eliminations Consolidated Net cash (used in) provided by operating activities $ (40,964 ) $ 11,776 $ 102,219 $ 8,207 $ (2,000 ) $ 79,238 Cash flow from investing activities: Acquisitions, net of cash acquired (181,754 ) — (216,100 ) — — (397,854 ) Purchase of property, plant and equipment (4,534 ) (14,941 ) (55,222 ) (1,465 ) — (76,162 ) Proceeds from the sale of property, plant, and equipment — — 13,134 232 — 13,366 Other — (1,387 ) (597 ) — 1,354 (630 ) Net cash (used for) provided by investing activities (186,288 ) (16,328 ) (258,785 ) (1,233 ) 1,354 (461,280 ) Cash flow from financing activities: Proceeds from investment by member 27,617 — — 1,354 (1,354 ) 27,617 Net proceeds from debt issuance 762,250 — — — — 762,250 Loans received from and payments made on loans from other Summit Companies (170,915 ) 5,338 173,166 (3,017 ) (4,572 ) — Payments on long-term debt (380,065 ) (793 ) (8,412 ) — — (389,270 ) Payments on acquisition-related liabilities (2,000 ) — (8,935 ) — — (10,935 ) Financing costs (9,085 ) — — — — (9,085 ) Other (88 ) — (2,000 ) — 2,000 (88 ) Net cash provided by (used for) financing activities 227,714 4,545 153,819 (1,663 ) (3,926 ) 380,489 Impact of cash on foreign currency — — — (149 ) — (149 ) Net increase (decrease) in cash 462 (7 ) (2,747 ) 5,162 (4,572 ) (1,702 ) Cash and cash equivalents — Beginning of period 10,375 9 3,442 3,631 (2,540 ) 14,917 Cash and cash equivalents — End of period $ 10,837 $ 2 $ 695 $ 8,793 $ (7,112 ) $ 13,215 Condensed Consolidating Statements of Cash Flows For the year ended December 28, 2013 Issuers Non- Wholly- Wholly- Non- Eliminations Consolidated Net cash (used in) provided by operating activities $ (232 ) $ 9,003 $ 44,746 $ 12,895 $ — $ 66,412 Cash flow from investing activities: Acquisitions, net of cash acquired — — (61,601 ) — — (61,601 ) Purchase of property, plant and equipment (3,359 ) (24,896 ) (36,629 ) (1,115 ) — (65,999 ) Proceeds from the sale of property, plant, and equipment — 3 16,020 62 — 16,085 Other — — — — — — Net cash used for investing activities (3,359 ) (24,893 ) (82,210 ) (1,053 ) — (111,515 ) Cash flow from financing activities: Net proceeds from debt issuance 234,681 — — — — 234,681 Loans received from and payments made on loans from other Summit Companies (29,121 ) 15,502 19,726 (8,891 ) 2,784 — Payments on long-term debt (188,424 ) — — — — (188,424 ) Payments on acquisition-related liabilities — — (9,801 ) — — (9,801 ) Financing costs (3,864 ) (3,864 ) Other (3 ) — — — — (3 ) Net cash provided by (used for) financing activities 13,269 15,502 9,925 (8,891 ) 2,784 32,589 Net increase (decrease) in cash 9,678 (388 ) (27,539 ) 2,951 2,784 (12,514 ) Cash and cash equivalents — Beginning of period 697 397 30,981 680 (5,324 ) 27,431 Cash and cash equivalents — End of period $ 10,375 $ 9 $ 3,442 $ 3,631 $ (2,540 ) $ 14,917

Summary of Organization and 139

Summary of Organization and Significant Accounting Policies - General Information and Equity Offerings (Details) - Summit Materials, LLC $ / shares in Units, $ in Thousands

Aug. 13, 2015USD ($)facility

Aug. 11, 2015USD ($)$ / sharesshares

Jul. 17, 2015USD ($)

Mar. 17, 2015USD ($)shares

Mar. 11, 2015USD ($)$ / sharesshares

Apr. 25, 2015USD ($)

Jul. 02, 2016segmentfacilityshares

Jan. 02, 2016USD ($)Segmentshares

Nov. 28, 2015USD ($)

Aug. 22, 2015USD ($)

Jul. 08, 2015USD ($)

Apr. 30, 2015USD ($)

Mar. 10, 2015

Dec. 27, 2014

Summary Of Significant Accounting Policies And Recent Accounting Pronouncements

Number of operating segments

3

3

Length of fiscal quarter

91 days

Interval period for 53 week fiscal year

7 years

Equity Offering

Number of Summit LP units purchased by Company, newly issued units (in shares) | shares

13,177,754

Cash paid for acquisitions

$ 61,307

Minimum [Member]

Summary Of Significant Accounting Policies And Recent Accounting Pronouncements

Length of fiscal year

364 days

Maximum [Member]

Summary Of Significant Accounting Policies And Recent Accounting Pronouncements

Length of fiscal year

371 days

Cement plant

Summary Of Significant Accounting Policies And Recent Accounting Pronouncements

Number of plants | facility

2

Continental Cement Company, L.L.C. [Member]

Principles of Consolidation

Noncontrolling interest elimination (as a percent)

30.00%

Ohio Valley Asphalt

Principles of Consolidation

Noncontrolling interest elimination (as a percent)

20.00%

Davenport Acquisition [Member]

Equity Offering

Cash paid for acquisitions

$ 450,000

$ 448,710

Blackstone Management Partners L.L.C. [Member]

Equity Offering

Number of Summit LP units purchased by Company, from previous holders (in shares) | shares

9,272,378

10 1/2% Senior Notes, due 2020 [Member]

Equity Offering

Senior notes, aggregate principal amount redeemed

$ 288,200

$ 153,800

$ 183,000

$ 336,800

Senior notes, interest rate (as a percent)

10.50%

Initial Public Offering [Member]

Equity Offering

Proceeds from sale of common stock, net of underwriting discounts

$ 433,000

Initial Public Offering [Member] | Continental Cement Company, L.L.C. [Member]

Equity Offering

Class B units purchased (in shares) | shares

71,428,571

Initial Public Offering [Member] | Blackstone Management Partners L.L.C. [Member]

Equity Offering

Related party expense

13,800

Initial Public Offering [Member] | Affiliates of the Sponsors Blackstone Management Partners and Silverhawk Summit | Termination fee paid to related parties

Equity Offering

Related party expense

$ 13,800

Initial Public Offering [Member] | Common Class A [Member]

Equity Offering

Common stock issued (in shares) | shares

25,555,555

Offering price (in dollars per share) | $ / shares

$ 18

Initial Public Offering [Member] | Common Class B [Member]

Equity Offering

Common stock issued (in shares) | shares

69,007,297

Initial Public Offering [Member] | 10 1/2% Senior Notes, due 2020 [Member]

Equity Offering

Senior notes, aggregate principal amount redeemed

$ 288,200

$ 288,200

Senior notes, interest rate (as a percent)

10.50%

10.50%

Debt Instrument, redemption premium

38,200

$ 38,200

Accrued and unpaid interest

$ 5,200

Follow on Public Offering [Member] | Summit Holdings LP

Equity Offering

Number of Summit LP units purchased by Company, newly issued units (in shares) | shares

3,750,000

Number of Summit LP units purchased by Company, from previous holders (in shares) | shares

18,675,000

Follow on Public Offering [Member] | Davenport Acquisition [Member]

Equity Offering

Cash paid for acquisitions

$ 80,000

Follow on Public Offering [Member] | Davenport Acquisition [Member] | Cement terminal

Summary Of Significant Accounting Policies And Recent Accounting Pronouncements

Number of plants | facility

7

Follow on Public Offering [Member] | Common Class A [Member]

Equity Offering

Proceeds from sale of common stock, net of underwriting discounts

$ 555,800

Common stock issued (in shares) | shares

22,425,000

Offering price (in dollars per share) | $ / shares

$ 25.75

Follow on Public Offering [Member] | Common Class A [Member] | Blackstone Management Partners L.L.C. [Member]

Equity Offering

Common stock issued (in shares) | shares

1,681,875

Summary of Organization and 140

Summary of Organization and Significant Accounting Policies - Business and Credit Concentration (Details) - Summit Materials, LLC - state	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016	Dec. 27, 2014	Dec. 28, 2013
Business and Credit Concentrations
Number of states in which the entity operates	24
Sales Revenue, Net [Member] | Customer Concentration Risk [Member]
Business and Credit Concentrations
Customer accounted revenue (as a percent)		10.00%	10.00%	10.00%
Sales Revenue, Net [Member] | Maximum [Member] | Customer Concentration Risk [Member]
Business and Credit Concentrations
Customer accounted revenue (as a percent)	10.00%

Summary of Organization and 141

Summary of Organization and Significant Accounting Policies - Fair Value Measurements (Details) - Summit Materials, LLC - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016	Dec. 27, 2014
Fair Value Measurements
Current portion of acquisition-related liabilities and Accrued expenses - Contingent consideration		$ 4,918	$ 2,375
Acquisition-related liabilities and Other noncurrent liabilities - Contingent consideration		2,475	$ 5,379
Level 3 [Member]
Fair Value Measurements
Current portion of acquisition-related liabilities and Accrued expenses - Contingent consideration	$ 4,991	4,918
Acquisition-related liabilities and Other noncurrent liabilities - Contingent consideration	$ 1,785	$ 2,475
Discount rate	11.00%	11.00%
Cash flow hedges | Interest rate derivatives | Level 2 [Member]
Fair Value Measurements
Current portion of acquisition-related liabilities and Accrued expenses - Cash flow hedge	$ 677	$ 224
Acquisition-related liabilities and Other noncurrent liabilities - Cash flow hedge	3,500	681
Cash flow hedges | Interest rate derivatives | Term Loan, due 2022
Fair Value Measurements
Term loan borrowings hedged by derivatives	$ 200,000	$ 200,000

Summary of Organization and 142

Summary of Organization and Significant Accounting Policies - Carrying Value and Fair Value of Financial Instruments (Details) - Summit Materials, LLC - USD ($) $ in Thousands	Jul. 02, 2016	Jan. 02, 2016	Dec. 27, 2014
Financial Instruments
Current portion of debt	$ 6,500	$ 6,500	$ 5,275
Level 2 [Member]
Financial Instruments
Long-term debt		1,283,799	$ 1,101,873
Current portion of debt	6,500	6,500
Capitalized loan costs excluded	15,700	11,700
Level 2 [Member] | Fair Value
Financial Instruments
Long-term debt	1,553,674	1,283,799
Level 2 [Member] | Carrying Value
Financial Instruments
Long-term debt	1,538,962	1,291,858
Level 3 [Member] | Fair Value
Financial Instruments
Current portion of deferred consideration and noncompete obligations	10,240	13,166
Long term portion of deferred consideration and noncompete obligations	23,754	28,553
Level 3 [Member] | Carrying Value
Financial Instruments
Current portion of deferred consideration and noncompete obligations	10,240	13,166
Long term portion of deferred consideration and noncompete obligations	$ 23,754	$ 28,553

Summary of Organization and 143

Summary of Organization and Significant Accounting Policies - Redeemable Noncontrolling Interest (Details) - Summit Materials, LLC $ in Thousands	Mar. 17, 2016USD ($)	Jul. 02, 2016USD ($)	Jun. 27, 2015USD ($)	Jan. 02, 2016USD ($)installmentshares
Redeemable Noncontrolling Interest
Payments of Distributions to Affiliates	$ 2,500	$ 2,873	$ 11,842	$ 46,603
Continental Cement Company, L.L.C. [Member]
Redeemable Noncontrolling Interest
Aggregate consideration for acquiring noncontrolling interests				64,100
Cash consideration				$ 35,000
Continental Cement Company, L.L.C. [Member] | Common Class A [Member]
Redeemable Noncontrolling Interest
Consideration, shares issued | shares				1,029,183
Continental Cement Company, L.L.C. [Member] | Non interest bearing notes payable
Redeemable Noncontrolling Interest
Consideration, Principal amount of note issued				$ 15,000
Number of annual installments | installment				6
Annual installments amount of non-interest bearing notes payable				$ 2,500

Summary of Organization and 144

Summary of Organization and Significant Accounting Policies - New Accounting Standards (Details) $ in Millions	Jan. 03, 2016USD ($)
Summit Materials, LLC | Accounting Standards Update 2016-09 | Adjustments for New Accounting Principle, Early Adoption
New Accounting Standards
Cumulative effect adjustment	$ 1.7

Share-based Compensation - Comm

Share-based Compensation - Common Stock and Options (Details) - Summit Materials, LLC $ / shares in Units, $ in Millions	Mar. 11, 2015USD ($)shares	Jul. 02, 2016USD ($)item$ / sharesshares	Jan. 02, 2016USD ($)shares	Mar. 10, 2015itemshares
Reorganization
Number of LP Units outstanding			69,007,297
Stock units vesting period			4 years
Awards granted			2,300,314,000
Number of Summit LP units purchased by Company, newly issued units (in shares)		13,177,754
Exchange of LP units to Common A Stock | $		$ 263.6
Parent company ownership percentage		62.90%
Summit Holdings LP
Reorganization
Number of classes of limited partnership interests | item				6
Number of LP Units outstanding	69,007,297
Blackstone Management Partners L.L.C. [Member]
Reorganization
Number of Summit LP units purchased by Company, from previous holders (in shares)		9,272,378
Leverage restoration options, time-vesting
Reorganization
Stock units vesting period		4 years
Percentage of options vesting on each anniversary		25.00%
Number of anniversaries over which options vest (in tranches) | item		4
Leverage restoration options, performance-vesting
Reorganization
Stock units vesting period		4 years
Percentage of options vesting on each anniversary		25.00%
Number of anniversaries over which options vest (in tranches) | item		4
Common Class A [Member]
Reorganization
Exchange of shares, new issues (in shares)		13,177,754
Common Class A [Member] | Summit Holdings LP
Reorganization
Outstanding interests (in shares)				0
Common Class A [Member] | Warrants issued to holders of Class C interests
Reorganization
Number of warrants (in shares)	160,333
Exercise price per share under the Omnibus Incentive Plan (in dollars per share) | $ / shares		$ 18
Common Class A [Member] | Leverage restoration options issued to holders of Class D interests
Reorganization
Exercise price per share under the Omnibus Incentive Plan (in dollars per share) | $ / shares		$ 18
General and Administrative Expenses [Member]
Reorganization
Modification charge recognized in general and administrative costs | $	$ 14.5		$ 14.5
2015 Omnibus Equity Incentive Plan [Member] | Common Class A [Member]
Reorganization
Awards granted		240,000
2015 Omnibus Equity Incentive Plan [Member] | Common Class A [Member] | Leverage restoration options issued to holders of Class D interests
Reorganization
Number of warrants (in shares)	4,358,842
Performance criteria, Achieving 1.75 times return on initial investment | General and Administrative Expenses [Member]
Reorganization
Performance target ratio, return on initial investment (as a percent)		1.75
Performance target expense | $		$ 24.8

Acquisitions - Completed Acquis

Acquisitions - Completed Acquisitions Information (Detail) - Summit Materials, LLC	May 20, 2016item	Apr. 29, 2016facilityitem	Mar. 18, 2016facilityitem	Feb. 05, 2016item	Aug. 21, 2015facilityitem
Sierra Ready Mix, LLC | West Segment [Member] | Aggregates [Member]
Business Acquisition [Line Items]
Number of sand and gravel pits acquired | item		1
Sierra Ready Mix, LLC | West Segment [Member] | Ready Mixed Concrete [Member] | Cement plant
Business Acquisition [Line Items]
Number of plants acquired | facility		2
LeGrand Johnson Construction Co. [Member] | West Segment [Member] | Aggregates [Member]
Business Acquisition [Line Items]
Number of sand and gravel pits acquired | item					5
LeGrand Johnson Construction Co. [Member] | West Segment [Member] | Ready Mixed Concrete [Member]
Business Acquisition [Line Items]
Number of plants acquired | facility					4
LeGrand Johnson Construction Co. [Member] | West Segment [Member] | Asphalt [Member]
Business Acquisition [Line Items]
Number of plants acquired | facility					3
APAC Kansas Inc | East Segment [Member] | Aggregates [Member]
Business Acquisition [Line Items]
Number of quarries | item	7
Boxley | East Segment [Member] | Aggregates [Member]
Business Acquisition [Line Items]
Number of quarries | item			6
Boxley | East Segment [Member] | Ready Mixed Concrete [Member] | Cement plant
Business Acquisition [Line Items]
Number of plants acquired | facility			4
Boxley | East Segment [Member] | Asphalt [Member]
Business Acquisition [Line Items]
Number of plants acquired | facility			4
AMC | East Segment [Member] | Aggregates [Member]
Business Acquisition [Line Items]
Number of sand and gravel pits acquired | item				5

Acquisitions - Summary of As147

Acquisitions - Summary of Assets Acquired and Liabilities Assumed (Detail) - Summit Materials, LLC	Aug. 17, 2015USD ($)	Aug. 13, 2015USD ($)facility	Jul. 17, 2015USD ($)	Jul. 02, 2016USD ($)facilityMT	Jun. 27, 2015USD ($)	Jan. 02, 2016USD ($)	Dec. 27, 2014USD ($)	Dec. 28, 2013USD ($)
Business Acquisition [Line Items]
Cash paid for acquisitions						$ 61,307,000
Net gain on asset disposals				$ 3,717,000	$ 3,487,000	23,087,000	$ (6,500,000)	$ (12,419,000)
Financial assets						12,555,000
Inventories						2,036,000
Property, plant and equipment						57,817,000
Intangible assets						0
Other assets						(745,000)
Financial liabilities						(13,733,000)
Other long-term liabilities						(11,289,000)
Net assets acquired						46,641,000
Goodwill				$ 757,658,000		596,397,000	$ 419,270,000	$ 127,038,000
Purchase price						62,351,000
Acquisition related liabilities						(1,044,000)
Net cash paid for acquisitions						61,307,000
Cement plant
Business Acquisition [Line Items]
Number of Plants Owned and Operated | facility				2
Bettendorf Iowa [Member]
Business Acquisition [Line Items]
Net gain on asset disposals						16,600,000
Cement [Member]
Business Acquisition [Line Items]
Goodwill				$ 199,466,000		194,163,000
Cement [Member] | Bettendorf Iowa [Member]
Business Acquisition [Line Items]
Net gain on asset disposals			$ 16,600,000
Davenport Acquisition [Member]
Business Acquisition [Line Items]
Cash paid for acquisitions		$ 450,000,000	448,710,000
Inventories			21,776,000
Property, plant and equipment			275,436,000
Intangible assets			0
Other assets			6,450,000
Financial liabilities			(2,190,000)
Other long-term liabilities			(4,086,000)
Net assets acquired			297,386,000
Goodwill			170,067,000
Purchase price			467,453,000
Bettendorf assets			(18,743,000)
Net cash paid for acquisitions			$ 448,710,000
Davenport Acquisition [Member] | Follow on Public Offering [Member]
Business Acquisition [Line Items]
Cash paid for acquisitions		$ 80,000,000
Davenport Acquisition [Member] | Follow on Public Offering [Member] | Cement terminal
Business Acquisition [Line Items]
Number of Plants Owned and Operated | facility		7
Davenport Acquisition [Member] | Cement [Member]
Business Acquisition [Line Items]
Cash paid for acquisitions		$ 450,000,000
Cement production capacity | MT				2
Davenport Acquisition [Member] | Cement [Member] | Cement plant
Business Acquisition [Line Items]
Number of Plants Owned and Operated | facility				2
Davenport Acquisition [Member] | Cement [Member] | Cement terminal
Business Acquisition [Line Items]
Number of Plants Owned and Operated | facility				8
Davenport Acquisition [Member] | Cement [Member] | Follow on Public Offering [Member]
Business Acquisition [Line Items]
Cash paid for acquisitions	$ 80,000,000
Acquisitions (excluding Davenport)
Business Acquisition [Line Items]
Financial assets						12,555,000
Inventories						2,036,000
Property, plant and equipment						57,817,000
Other assets						(745,000)
Financial liabilities						(13,733,000)
Other long-term liabilities						(11,289,000)
Net assets acquired						46,641,000
Goodwill						15,710,000
Purchase price						62,351,000
Acquisition related liabilities						(1,044,000)
Net cash paid for acquisitions						$ 61,307,000
2016 Acquisitions
Business Acquisition [Line Items]
Financial assets				$ 12,058,000
Inventories				16,458,000
Property, plant and equipment				147,106,000
Intangible assets				11,746,000
Other assets				4,517,000
Financial liabilities				(8,985,000)
Other long-term liabilities				(24,955,000)
Net assets acquired				157,945,000
Goodwill				149,832,000
Purchase price				307,777,000
Acquisition related liabilities				(11,113,000)
Net cash paid for acquisitions				$ 296,664,000

Acquisitions - Goodwill (Detail

Acquisitions - Goodwill (Details) - Summit Materials, LLC - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016	Dec. 27, 2014
Goodwill [Roll Forward]
Beginning balance	$ 596,397	$ 419,270	$ 127,038
Acquisitions	158,020	185,777	295,902
Foreign currency translation adjustments	3,241	(8,650)	(3,670)
Ending balance	757,658	596,397	419,270
Accumulated impairment losses	(68,202)
Davenport Acquisition [Member]
Goodwill [Roll Forward]
Below-market contracts assumed	5,400
West Segment [Member]
Goodwill [Roll Forward]
Beginning balance	303,926	297,085	54,249
Acquisitions	24,922	15,491	246,506
Foreign currency translation adjustments	3,241	(8,650)	(3,670)
Ending balance	332,089	303,926	297,085
Accumulated impairment losses	(53,264)
East Segment [Member]
Goodwill [Roll Forward]
Beginning balance	98,308	98,089	48,693
Acquisitions	127,795	219	49,396
Ending balance	226,103	98,308	$ 98,089
Accumulated impairment losses	(14,938)
Cement [Member]
Goodwill [Roll Forward]
Beginning balance	194,163
Acquisitions	5,303
Ending balance	$ 199,466	$ 194,163

Acquisitions - Intangible Asset

Acquisitions - Intangible Assets By Type (Details) - Summit Materials, LLC - USD ($) $ in Thousands	Jul. 02, 2016	Jan. 02, 2016	Dec. 27, 2014
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 32,159	$ 20,242	$ 20,720
Accumulated Amortization	(6,577)	(5,237)	(3,073)
Net Carrying Amount	25,582	15,005	17,647
Leases [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	22,103	10,357	10,357
Accumulated Amortization	(2,844)	(2,531)	(2,031)
Net Carrying Amount	19,259	7,826	8,326
Reserve Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	8,807	8,636	9,094
Accumulated Amortization	(3,037)	(2,078)	(540)
Net Carrying Amount	5,770	6,558	8,554
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,000	1,000	1,020
Accumulated Amortization	(608)	(558)	(470)
Net Carrying Amount	392	442	550
Other [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	249	249	249
Accumulated Amortization	(88)	(70)	(32)
Net Carrying Amount	$ 161	$ 179	$ 217

Acquisitions - Amortization Exp

Acquisitions - Amortization Expense (Details) - Summit Materials, LLC - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jan. 02, 2016	Dec. 27, 2014	Dec. 28, 2013
Estimated amortization expense
2016 (six months)	$ 1,233
2,017	1,258		$ 959
2,018	1,252		959
2,019	1,246		959
2,020	1,162		901
2,021	1,121
Thereafter	18,310
Total	25,582		15,005	$ 17,647
Amortization expense	$ 1,000	$ 1,000	$ 2,200	$ 900	$ 800

Accounts Receivable, Net - S151

Accounts Receivable, Net - Summary of Accounts Receivable, Net (Details) - Summit Materials, LLC - USD ($) $ in Thousands	Jul. 02, 2016	Jan. 02, 2016	Dec. 27, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade accounts receivable	$ 205,132	$ 133,418	$ 131,060
Retention receivables	9,801	13,217	12,053
Receivables from related parties	673	635	333
Accounts receivable	215,606	147,270	143,446
Less: Allowance for doubtful accounts	(2,558)	(1,726)	(2,144)
Accounts receivable, net	$ 213,048	$ 145,544	$ 141,302

Inventories - Components of 152

Inventories - Components of Inventories (Details) - Summit Materials, LLC - USD ($) $ in Thousands	Jul. 02, 2016	Jan. 02, 2016	Dec. 27, 2014
Inventories
Aggregate stockpiles	$ 103,216	$ 86,236	$ 88,211
Finished goods	46,171	14,840
Work in process	8,052	5,141
Raw materials	17,300	23,865
Total	$ 174,739	$ 130,082	$ 111,553

Accrued Expenses - Component153

Accrued Expenses - Components of Accrued Expenses (Details) - Summit Materials, LLC - USD ($) $ in Thousands	Jul. 02, 2016	Jan. 02, 2016	Dec. 27, 2014
Schedule Of Accrued Expenses [Line Items]
Interest	$ 25,588	$ 19,591	$ 32,475
Payroll and benefits	22,780	24,714	20,326
Capital lease obligations	12,599	15,263	17,530
Insurance	10,603	9,824	11,402
Non-income taxes	8,658	4,618	5,520
Professional fees	1,011	2,528	3,299
Other	25,704	16,404	10,944
Total	$ 106,943	$ 92,942	$ 101,496

Debt - Schedule of Debt (Det154

Debt - Schedule of Debt (Details) - Summit Materials, LLC - USD ($) $ in Thousands	Jul. 02, 2016	Jan. 02, 2016	Dec. 27, 2014
Debt
Total debt	$ 1,538,962	$ 1,291,858	$ 1,064,917
Current portion of long-term debt	6,500	6,500	5,275
Long-term debt	1,532,462	1,285,358	$ 1,043,685
Gross amount	1,543,500	1,296,750
Debt discount	4,538	4,892
Term Loan, due 2022
Debt
Total debt	640,676	643,693
Gross amount	643,500	646,800
Debt discount	2,800	3,100
8 1/2% Senior Notes, due 2022
Debt
Total debt	$ 250,000
Debt instrument interest rate (as a percent)	8.50%
6 1/8% Senior Notes, due 2023 [Member]
Debt
Total debt	$ 648,286	648,165
Gross amount	650,000	650,000
Debt discount	$ 1,700	$ 1,800
Debt instrument interest rate (as a percent)	6.125%	6.125%

Debt - Schedule of Contractu155

Debt - Schedule of Contractual Payments of Long-Term Debt (Details) - Summit Materials, LLC - USD ($) $ in Thousands	Jul. 02, 2016	Jan. 02, 2016
Contractual payments of long-term debt
2016 (six months)	$ 3,250
2,017	6,500	$ 6,500
2,018	4,875	4,875
2,019	6,500	6,500
2,020	8,125	8,125
2,021	6,500
Thereafter	1,507,750
Total	1,543,500	1,296,750
Less: Original issue net discount	(4,538)	(4,892)
Less: Capitalized loan costs	(15,729)	$ (11,706)
Total debt	$ 1,523,233

Debt - Senior Notes - Additi156

Debt - Senior Notes - Additional Information (Details) - USD ($) $ in Thousands	Mar. 08, 2016	Aug. 13, 2015	Jul. 17, 2015	Jun. 27, 2015	Jan. 02, 2016	Jul. 02, 2016	Nov. 28, 2015	Aug. 22, 2015	Jul. 08, 2015	Apr. 25, 2015	Dec. 27, 2014
Issuers | 8 1/2% Senior Notes, due 2022
Debt
Debt instrument, face amount	$ 250,000
Senior notes, interest rate (as a percent)	8.50%
Percentage of par value of senior notes	100.00%
Proceeds net of related fees and expenses	$ 246,300
Issuers | 6 1/8% Senior Notes, due 2023 [Member]
Debt
Debt instrument, face amount					$ 650,000
Senior notes, interest rate (as a percent)					6.125%
Issuers | 6 1/8% Senior Notes, due 2023, issued at par
Debt
Debt instrument, face amount					$ 350,000
Issuers | 6 1/8% Senior Notes, due 2023, , issued at 99.375% of par
Debt
Debt instrument, face amount					$ 300,000
Percentage of par value of senior notes					99.375%
Summit Materials, LLC
Debt
Purchase price					$ 61,307
Write off of deferred financing fees				$ 5,109	12,179
Summit Materials, LLC | Davenport Acquisition [Member]
Debt
Purchase price		$ 450,000	$ 448,710
Summit Materials, LLC | 8 1/2% Senior Notes, due 2022
Debt
Senior notes, interest rate (as a percent)						8.50%
Summit Materials, LLC | 6 1/8% Senior Notes, due 2023 [Member]
Debt
Debt instrument, face amount					$ 650,000
Senior notes, interest rate (as a percent)					6.125%	6.125%
Summit Materials, LLC | 10 1/2% Senior Notes, due 2020 [Member]
Debt
Debt instrument, face amount											$ 625,000
Senior notes, interest rate (as a percent)											10.50%
Senior notes, aggregate principal amount redeemed							$ 153,800	$ 183,000	$ 336,800	$ 288,200
Charges on redemption					$ 56,500
Prepayment premium					66,600
Write off of deferred financing fees					11,900
Net benefit from the write-off the original issuance premium and discount					$ 22,000

Debt - Senior Secured Credit157

Debt - Senior Secured Credit Facilities - Additional Information (Details) - Summit Materials, LLC $ in Thousands	2 Months Ended	6 Months Ended		12 Months Ended
	Jun. 27, 2015USD ($)	Jul. 02, 2016USD ($)item	Jun. 27, 2015USD ($)	Jan. 02, 2016USD ($)	Dec. 27, 2014USD ($)	Dec. 28, 2013USD ($)	Jul. 17, 2015USD ($)	Jul. 16, 2015USD ($)	Mar. 11, 2015USD ($)	Mar. 10, 2015USD ($)
Debt
Financing fees recognized		$ 1,590	$ 1,701	$ 3,390	$ 3,983
Interest expense		$ 40,200	$ 36,800	$ 73,600	$ 78,600	$ 50,100
Senior Secured Credit Facilities [Member]
Debt
Financing fees recognized	$ 800
First lien leverage ratio		4.75
Term Loan, due 2022
Debt
Debt instrument, face amount		$ 650,000					$ 650,000	$ 422,000
Number of step downs | item		1
Step down (as a percent)		0.25%
Term Loan, due 2022 | London Interbank Offered Rate (LIBOR) [Member]
Debt
Basis spread on variable rate		3.25%
Interest rate floor (as a percent)		1.00%
Term Loan, due 2022 | Base Rate [Member]
Debt
Quarterly principal repayments percentage		0.25%
Basis spread on variable rate		2.25%
Revolving Credit Facility
Debt
Maximum borrowing capacity		$ 235,000							$ 235,000	$ 150,000
Amount outstanding		14,000
Remaining borrowing capacity		$ 195,400
Revolving Credit Facility | London Interbank Offered Rate (LIBOR) [Member]
Debt
Basis spread on variable rate		3.25%
Revolving Credit Facility | LIBOR Plus 1%
Debt
Basis spread on variable rate		2.25%
Percentage added to base rate		1.00%
Revolving Credit Facility | Federal Funds Effective Rate [Member]
Debt
Basis spread on variable rate		0.50%
Letter of Credit
Debt
Amount outstanding		$ 25,600

Debt - Summary of Activity f158

Debt - Summary of Activity for Deferred Financing Fees (Details) - Summit Materials, LLC - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jan. 02, 2016	Dec. 27, 2014
Deferred finance costs
Beginning balance	$ 15,892	$ 17,215	$ 17,215	$ 11,485
Loan origination fees	5,109	5,130
Amortization	(1,590)	(1,701)	(3,390)	(3,983)
Write off of deferred financing fees		(5,109)	(12,179)
Ending balance	$ 19,411	$ 15,535	$ 15,892	$ 17,215

Debt - Other - Additional In159

Debt - Other - Additional Information (Details) - Summit Materials, LLC - CAD CAD in Millions	Jan. 15, 2015	Jul. 02, 2016	Jan. 02, 2016
Canadian subsidiary credit agreement
Debt
Amount outstanding		CAD 0	CAD 0
Canadian subsidiary credit agreement, Operating activities
Debt
Revolving credit commitment	CAD 6
Canadian subsidiary credit agreement, Capital equipment
Debt
Revolving credit commitment	CAD 0.5
Basis spread on variable rate	0.90%
Canadian subsidiary credit agreement, Guarantees
Debt
Revolving credit commitment	CAD 0.4
Prime Rate [Member] | Canadian subsidiary credit agreement, Operating activities
Debt
Basis spread on variable rate	0.20%

Accumulated Other Comprehens160

Accumulated Other Comprehensive Income (Loss) - Summary of Changes in Each Component of Accumulated Comprehensive Income Loss (Details) - Summit Materials, LLC - USD ($) $ in Thousands	6 Months Ended
	Jul. 02, 2016	Jun. 27, 2015
Accumulated Other Comprehensive Loss (AOCI) [Member]
Changes in each component of accumulated other comprehensive loss
Beginning balance	$ (28,466)	$ (15,546)
Foreign currency translation adjustment	5,277	(5,235)
Loss on cash flow hedges	(3,292)
Ending balance	(26,481)	(20,781)
Change in retirement plans
Changes in each component of accumulated other comprehensive loss
Beginning balance	(7,607)	(9,730)
Ending balance	(7,607)	(9,730)
Foreign Currency Translation Adjustments [Member]
Changes in each component of accumulated other comprehensive loss
Beginning balance	(19,915)	(5,816)
Foreign currency translation adjustment	5,277	(5,235)
Ending balance	(14,638)	$ (11,051)
Cash Flow Hedge Adjustments [Member]
Changes in each component of accumulated other comprehensive loss
Beginning balance	(944)
Loss on cash flow hedges	(3,292)
Ending balance	$ (4,236)

Commitments and Contingencie161

Commitments and Contingencies - Additional Information (Details) - Summit Materials, LLC - USD ($) $ in Millions	6 Months Ended	12 Months Ended		66 Months Ended
	Jul. 02, 2016	Dec. 29, 2012	Dec. 31, 2011	Jul. 02, 2016	Jan. 02, 2016
Contingencies
Term of purchase commitments	1 year
Assumption of Obligations Under Indemnification Agreement
Contingencies
Amount funded for loss incurred by joint venture		$ 4	$ 4.8	$ 8.8
Recognized losses on indemnification agreement		$ 8	$ 1.9
Assumption of Obligations Under Indemnification Agreement | Other noncurrent liabilities
Contingencies
Accrual recorded in other noncurrent liabilities	$ 4.3			4.3	$ 4.3
Site Restoration Obligations
Contingencies
Anticipated costs	64.2			64.2	56.7
Site Restoration Obligations | Other noncurrent liabilities
Contingencies
Site restoration obligation, non-current	17.6			17.6	18.7
Site Restoration Obligations | Accrued expenses.
Contingencies
Site restoration obligation, current	$ 4.3			$ 4.3	$ 2

Supplemental Cash Flow Infor162

Supplemental Cash Flow Information - Schedule of Supplemental Cash Flow Information (Details) - Summit Materials, LLC - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jan. 02, 2016	Dec. 27, 2014	Dec. 28, 2013
Cash payments:
Interest	$ 35,321	$ 50,646	$ 89,102	$ 64,097	$ 52,001
Income taxes	$ 1,017	1,257	1,685	$ 1,361	$ 4,567
Non cash financing activities:
Purchase of noncontrolling interest in Continental Cement		$ (64,102)	$ (64,102)

Segment Information - Financial

Segment Information - Financial Data (Details) - Summit Materials, LLC $ in Thousands	6 Months Ended		12 Months Ended
	Jul. 02, 2016USD ($)segment	Jun. 27, 2015USD ($)	Jan. 02, 2016USD ($)Segment	Dec. 27, 2014USD ($)	Dec. 28, 2013USD ($)
Segment Information
Number of operating segments	3		3
Total revenue	$ 673,653	$ 558,930	$ 1,432,297	$ 1,204,231	$ 916,201
Adjusted EBITDA	123,158	76,793	287,528	189,033	130,047
Interest expense	46,649	41,213	83,757	86,742	56,443
Depreciation, depletion and amortization	68,938	52,749	118,321	86,955	72,217
Accretion	830	763	1,402	871	717
Initial public offering costs	24,751	28,296	28,296
Loss on debt financings		31,672	71,631		3,115
Acquisition transaction expenses	3,606	7,740	9,519	8,554	3,990
Management fees and expenses		1,046	1,046	4,933	2,620
Non-cash compensation	5,065	2,569	5,448	2,235	2,315
Other	(3,008)	(829)
Income (loss) from operations before taxes	(29,689)	(90,084)	(18,322)	(13,336)	(105,798)
Total capital expenditures	91,669	43,379	88,950	76,162	65,999
Total depreciation, depletion, amortization and accretion	69,768	53,512	119,723	87,826	72,934
Total assets	2,701,478		2,395,162	1,712,653	1,234,414
West Segment [Member]
Segment Information
Total revenue	349,994	335,742
East Segment [Member]
Segment Information
Total revenue	210,054	175,003
Cement [Member]
Segment Information
Total revenue	113,605	48,185
Operating Segments [Member]
Segment Information
Total capital expenditures	89,347	41,475	83,315	71,629	62,639
Total depreciation, depletion, amortization and accretion	68,491	52,454	117,408	86,358	72,468
Total assets	2,691,159		2,210,607	1,689,428	1,219,649
Operating Segments [Member] | West Segment [Member]
Segment Information
Total revenue			804,503	665,716	426,195
Adjusted EBITDA	63,864	51,690	150,764	102,272	42,300
Total capital expenditures	49,645	18,037	39,896	31,968	21,856
Total depreciation, depletion, amortization and accretion	32,222	24,722	53,727	33,271	24,167
Total assets	929,077		821,479	771,234	376,190
Operating Segments [Member] | East Segment [Member]
Segment Information
Total revenue			432,310	432,942	398,302
Adjusted EBITDA	38,847	26,081	92,303	73,822	67,146
Total capital expenditures	26,874	15,753	26,268	23,702	15,189
Total depreciation, depletion, amortization and accretion	22,741	19,495	38,923	38,035	36,489
Total assets	878,577		545,187	$ 553,843	$ 482,380
Operating Segments [Member] | Cement [Member]
Segment Information
Adjusted EBITDA	38,564	12,343
Total capital expenditures	12,828	7,685
Total depreciation, depletion, amortization and accretion	13,528	8,237
Total assets	883,505		843,941
Corporate and other
Segment Information
Adjusted EBITDA	(18,117)	(13,321)
Total capital expenditures	2,322	1,904
Total depreciation, depletion, amortization and accretion	1,277	$ 1,058
Total assets	$ 10,319		$ 184,555

Segment Information - By Produc

Segment Information - By Product (Details) - Summit Materials, LLC - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jan. 02, 2016	Dec. 27, 2014	Dec. 28, 2013
Revenue by product
Total revenue	$ 673,653	$ 558,930	$ 1,432,297	$ 1,204,231	$ 916,201
Aggregates [Member]
Revenue by product
Total revenue	122,943	99,474
Cement [Member]
Revenue by product
Total revenue	98,504	38,673
Ready Mixed Concrete [Member]
Revenue by product
Total revenue	177,466	159,274
Asphalt [Member]
Revenue by product
Total revenue	88,634	90,391
Paving And Related Services [Member]
Revenue by product
Total revenue	105,634	104,810
Other
Revenue by product
Total revenue	$ 80,472	$ 66,308

Related Party Transactions -165

Related Party Transactions - Additional Information (Details) - Summit Materials, LLC - USD ($)

Aug. 31, 2015

Aug. 13, 2015

Aug. 11, 2015

Jul. 17, 2015

Apr. 16, 2015

Mar. 17, 2015

Mar. 11, 2015

Mar. 17, 2015

Jan. 02, 2016

Mar. 31, 2016

Nov. 30, 2015

Jul. 31, 2015

Related Party Transactions

Cash paid for acquisitions

$ 61,307,000

Initial Public Offering [Member] | Common Class A [Member]

Related Party Transactions

Issuance of Shares (in shares)

25,555,555

Follow on Public Offering [Member] | Common Class A [Member]

Related Party Transactions

Issuance of Shares (in shares)

22,425,000

Davenport Acquisition [Member]

Related Party Transactions

Cash paid for acquisitions

$ 450,000,000

$ 448,710,000

Deferred purchase price associated with acquisition

$ 80,000,000

Davenport Acquisition [Member] | Follow on Public Offering [Member]

Related Party Transactions

Cash paid for acquisitions

$ 80,000,000

Blackstone Management Partners L.L.C. [Member] | Initial Public Offering [Member]

Related Party Transactions

Related party expense

$ 13,800,000

Blackstone Management Partners L.L.C. [Member] | Follow on Public Offering [Member] | Common Class A [Member]

Related Party Transactions

Issuance of Shares (in shares)

1,681,875

Blackstone Management Partners L.L.C. [Member] | Management fee

Related Party Transactions

Related party expense

$ 1,000,000

Blackstone Management Partners L.L.C. [Member] | Management fee | Minimum [Member]

Related Party Transactions

Annual management fee

$ 300,000

Annual management fee, as a percent of annual consolidated profit

2.00%

Affiliates of the Sponsors Blackstone Management Partners and Silverhawk Summit | Termination fee paid to related parties | Initial Public Offering [Member]

Related Party Transactions

Related party expense

$ 13,800,000

Affiliates of BMP | Termination fee paid to related parties | Initial Public Offering [Member]

Related Party Transactions

Related party expense

13,400,000

Affiliates of Silverhawk Summit LP | Termination fee paid to related parties | Initial Public Offering [Member]

Related Party Transactions

Related party expense

$ 400,000

Blackstone Advisory Partners LP | Term Loan, due 2022

Related Party Transactions

Notes issued to related party

$ 18,800,000

Blackstone Advisory Partners LP | 6 1/8% Senior Notes, due 2023 [Member]

Related Party Transactions

Notes issued to related party

$ 22,500,000

$ 26,300,000

Blackstone Advisory Partners LP | Follow on Public Offering [Member] | Common Class A [Member]

Related Party Transactions

Issuance of Shares (in shares)

1,681,875

Blackstone Capital Partners V LP | Equity commitment financing

Related Party Transactions

Related party expense

$ 1,800,000

Blackstone Capital Partners V LP | Equity commitment financing | Davenport Acquisition [Member]

Related Party Transactions

Equity commitment financing

$ 90,000,000

Guarantor and Non-Guarantor 166

Guarantor and Non-Guarantor Financial Information - Schedule of Condensed Consolidating Balance Sheets (Details) - Summit Materials, LLC - USD ($) $ in Thousands	Jul. 02, 2016	Jan. 02, 2016	Jun. 27, 2015	Dec. 27, 2014	Dec. 28, 2013
Current assets:
Cash and cash equivalents	$ 8,151	$ 185,388	$ 12,570	$ 13,215
Accounts receivable, net	213,048	145,544		141,302
Cost and estimated earnings in excess of billings	29,026	5,690		10,174
Inventories	174,739	130,082		111,553
Other current assets	8,040	4,807		16,005
Total current assets	433,004	471,511		292,249
Property, plant and equipment, net	1,439,194	1,269,006		950,601
Goodwill	757,658	596,397		419,270	$ 127,038
Intangible assets, net	25,582	15,005		17,647
Other assets	46,040	43,243		32,886
Total assets	2,701,478	2,395,162		1,712,653	$ 1,234,414
Current liabilities:
Current portion of debt	20,500	6,500		5,300
Current portion of acquisition-related liabilities	15,231	18,084		18,402
Accounts payable	103,940	81,397		78,854
Accrued expenses	106,943	92,942		101,496
Billings in excess of costs and estimated earnings	9,695	13,081		8,958
Total current liabilities	256,309	212,004		212,985
Long-term debt	1,532,462	1,273,652		1,043,685
Acquisition-related liabilities	25,539	31,028		42,736
Other noncurrent liabilities	116,478	100,186		92,524
Total liabilities	1,915,059	1,616,870		1,391,930
Total member's interest	786,419	778,292		286,983
Total liabilities and member's interest	2,701,478	2,395,162		1,712,653
Consolidation, Eliminations [Member]
Current assets:
Cash and cash equivalents	(13,747)	(11,600)	(8,119)	(7,112)
Accounts receivable, net	(174)	(54)		(1,233)
Intercompany receivables	(901,716)	(687,383)		(415,030)
Other current assets				(1,853)
Total current assets	(915,637)	(699,037)		(425,228)
Other assets	(3,021,839)	(1,930,926)		(1,256,418)
Total assets	(3,937,476)	(2,629,963)		(1,681,646)
Current liabilities:
Accounts payable	(174)	(54)		(1,233)
Accrued expenses	(13,747)	(11,600)		(8,965)
Intercompany payables	(901,716)	(687,383)		(415,030)
Total current liabilities	(915,637)	(699,037)		(430,491)
Long-term debt				(633,917)
Other noncurrent liabilities	(195,793)	(155,293)		(55,107)
Total liabilities	(1,111,430)	(854,330)		(1,119,515)
Total member's interest	(2,826,046)	(1,775,633)		(561,328)
Total liabilities and member's interest	(3,937,476)	(2,629,963)		(1,681,646)
Issuers [Member]
Current assets:
Cash and cash equivalents	9,252	180,712	10,225	10,837
Accounts receivable, net		1		1
Intercompany receivables	780,445	562,311		376,344
Other current assets	1,718	764		7,148
Total current assets	791,415	743,788		394,330
Property, plant and equipment, net	8,987	10,355		7,035
Other assets	2,939,472	1,840,889		1,151,554
Total assets	3,739,874	2,595,032		1,552,919
Current liabilities:
Current portion of debt	20,500	6,500
Current portion of acquisition-related liabilities	1,000	1,400		166
Accounts payable	3,604	2,138		3,655
Accrued expenses	42,357	40,437		37,101
Intercompany payables	520,926	122,174		162,728
Total current liabilities	588,387	172,649		208,925
Long-term debt	1,516,733	1,273,652		1,057,992
Other noncurrent liabilities	4,012	1,292		796
Total liabilities	2,109,132	1,447,593		1,267,713
Total member's interest	1,630,742	1,147,439		285,206
Total liabilities and member's interest	3,739,874	2,595,032		1,552,919
Wholly Owned Guarantors [Member]
Current assets:
Cash and cash equivalents	2,290	4,068	808	695
Accounts receivable, net	205,199	136,916		124,380
Intercompany receivables	121,271	114,402		30,539
Cost and estimated earnings in excess of billings	28,621	5,389		9,819
Inventories	168,862	126,553		98,188
Other current assets	5,180	3,306		8,471
Total current assets	531,423	390,634		272,092
Property, plant and equipment, net	1,409,292	1,232,340		610,717
Goodwill	709,021	550,028		340,969
Intangible assets, net	24,978	13,797		14,245
Other assets	126,659	130,992		111,155
Total assets	2,801,373	2,317,791		1,349,178
Current liabilities:
Current portion of acquisition-related liabilities	14,231	16,684		18,236
Accounts payable	97,114	74,111		65,018
Accrued expenses	77,305	62,217		59,477
Intercompany payables	376,306	562,537		245,416
Billings in excess of costs and estimated earnings	9,381	12,980		8,931
Total current liabilities	574,337	728,529		401,068
Long-term debt				466,292
Acquisition-related liabilities	25,539	31,028		42,736
Other noncurrent liabilities	251,443	197,484		64,312
Total liabilities	851,319	957,041		974,408
Total member's interest	1,950,054	1,360,750		374,770
Total liabilities and member's interest	2,801,373	2,317,791		1,349,178
Non Guarantor [Member]
Current assets:
Cash and cash equivalents	10,356	12,208	$ 9,656	8,793
Accounts receivable, net	8,023	8,681		11,525
Intercompany receivables		10,670		4,052
Cost and estimated earnings in excess of billings	405	301		355
Inventories	5,877	3,529		4,669
Other current assets	1,142	737		1,775
Total current assets	25,803	36,126		31,169
Property, plant and equipment, net	20,915	26,311		30,325
Goodwill	48,637	46,369		55,177
Intangible assets, net	604	1,208		2,860
Other assets	1,748	2,288		1,362
Total assets	97,707	112,302		120,893
Current liabilities:
Accounts payable	3,396	5,202		4,569
Accrued expenses	1,028	1,888		3,705
Intercompany payables	4,484	2,672		2,834
Billings in excess of costs and estimated earnings	314	101		27
Total current liabilities	9,222	9,863		11,135
Other noncurrent liabilities	56,816	56,703		57,736
Total liabilities	66,038	66,566		68,871
Total member's interest	31,669	45,736		52,022
Total liabilities and member's interest	$ 97,707	$ 112,302		$ 120,893

Guarantor and Non-Guarantor 167

Guarantor and Non-Guarantor Financial Information - Schedule of Condensed Consolidating Statements of Operations (Details) - Summit Materials, LLC - USD ($) $ in Thousands	3 Months Ended								6 Months Ended		12 Months Ended
	Jan. 02, 2016	Sep. 26, 2015	Jun. 27, 2015	Mar. 28, 2015	Dec. 27, 2014	Sep. 27, 2014	Jun. 28, 2014	Mar. 29, 2014	Jul. 02, 2016	Jun. 27, 2015	Jan. 02, 2016	Dec. 27, 2014	Dec. 28, 2013
Condensed Consolidating Statements of Operations
Revenue									$ 673,653	$ 558,930	$ 1,432,297	$ 1,204,231	$ 916,201
Cost of revenue (excluding items shown separately below)									462,088	407,439	990,645	887,160	677,052
General and administrative expenses									124,620	114,685	187,288	159,286	145,990
Depreciation, depletion, amortization and accretion									69,768	53,512	119,723	87,826	72,934
Operating income (loss)	$ 67,990	$ 83,357	$ 42,300	$ (59,006)	$ 23,307	$ 47,749	$ 33,922	$ (35,019)	17,177	(16,706)	134,641	69,959	(47,977)
Other expense (income), net									217	32,165	69,206	(3,447)	1,378
Interest expense									46,649	41,213	83,757	86,742	56,443
Income (loss) from operations before taxes									(29,689)	(90,084)	(18,322)	(13,336)	(105,798)
Income tax (benefit) expense									(9,205)	(9,813)	(18,263)	(6,983)	(2,647)
Income (loss) from continuing operations	46,106	34,106	(434)	(79,837)	4,753	28,110	13,832	(53,048)	(20,484)	(80,271)	(59)	(6,353)	(103,151)
(Income) loss from discontinued operations										(758)	(2,415)	(71)	528
Net loss	$ 47,706	$ 34,163	$ 324	$ (79,837)	$ 4,468	$ 28,117	$ 14,201	$ (53,068)	(20,484)	(79,513)	2,356	(6,282)	(103,679)
Net income (loss) attributable to noncontrolling interest									(35)	(1,969)	(1,826)	2,495	3,112
Net income (loss) attributable to member of Summit Materials, LLC									(20,449)	(77,544)
Comprehensive (loss) income attributable to member of Summit Materials, LLC									(18,464)	(82,779)	(8,738)	(18,278)	(103,706)
Consolidation, Eliminations [Member]
Condensed Consolidating Statements of Operations
Revenue									(4,007)	(24,071)	(32,685)	(27,933)	(14,389)
Cost of revenue (excluding items shown separately below)									(4,007)	(24,071)	(32,685)	(27,933)	(14,389)
Other expense (income), net									68,645	24,923	166,632	71,514	(90,834)
Interest expense										(10,772)		(9,113)	(4,232)
Income (loss) from operations before taxes									(68,645)	(14,151)	(166,632)	(62,401)	95,066
Income (loss) from continuing operations									(68,645)	(14,151)	(166,632)	(62,401)	95,066
Net loss									(68,645)	(14,151)	(166,632)	(62,401)	95,066
Net income (loss) attributable to noncontrolling interest									(35)	(1,969)	(1,826)	2,495	3,112
Net income (loss) attributable to member of Summit Materials, LLC									(68,610)	(12,182)
Comprehensive (loss) income attributable to member of Summit Materials, LLC									(66,625)	(6,947)	(151,886)	(53,815)	90,632
Issuers [Member]
Condensed Consolidating Statements of Operations
General and administrative expenses									51,726	52,753	73,555	30,736	7,241
Depreciation, depletion, amortization and accretion									1,277	1,058	2,316	1,468	465
Operating income (loss)									(53,003)	(53,811)	(75,871)	(32,204)	(7,706)
Other expense (income), net									(68,999)	3,583	(107,275)	(53,827)	99,085
Interest expense									36,445	20,150	27,222	31,827
Income (loss) from operations before taxes									(20,449)	(77,544)	4,182	(10,204)	(106,791)
Income tax (benefit) expense												(1,427)
Income (loss) from continuing operations									(20,449)	(77,544)	4,182	(8,777)	(106,791)
Net loss									(20,449)	(77,544)	4,182	(8,777)	(106,791)
Net income (loss) attributable to member of Summit Materials, LLC									(20,449)	(77,544)
Comprehensive (loss) income attributable to member of Summit Materials, LLC									(18,464)	(82,779)	(8,738)	(18,278)	(106,791)
Wholly Owned Guarantors [Member]
Condensed Consolidating Statements of Operations
Revenue									656,478	525,652	1,364,622	1,065,590	807,921
Cost of revenue (excluding items shown separately below)									451,656	391,864	958,527	796,078	611,799
General and administrative expenses									69,902	58,596	107,282	119,250	129,768
Depreciation, depletion, amortization and accretion									66,299	49,623	112,166	70,116	60,078
Operating income (loss)									68,621	25,569	186,647	80,146	(61,926)
Other expense (income), net									880	3,500	9,555	(6,687)	(3,410)
Interest expense									8,482	30,045	52,970	51,248	49,591
Income (loss) from operations before taxes									59,259	(7,976)	124,122	35,585	(108,107)
Income tax (benefit) expense									(9,283)	(10,163)	(18,664)	(5,766)	(2,647)
Income (loss) from continuing operations									68,542	2,187	142,786	41,351	(105,460)
(Income) loss from discontinued operations										(758)	(2,415)	(71)	528
Net loss									68,542	2,945	145,201	41,422	(105,988)
Net income (loss) attributable to member of Summit Materials, LLC									68,542	2,945
Comprehensive (loss) income attributable to member of Summit Materials, LLC									71,834	2,945	146,380	41,422	(105,988)
Non Guarantor [Member]
Condensed Consolidating Statements of Operations
Revenue									21,182	57,349	100,360	72,172	41,910
Cost of revenue (excluding items shown separately below)									14,439	39,646	64,803	51,064	24,401
General and administrative expenses									2,992	3,336	6,451	2,537	1,308
Depreciation, depletion, amortization and accretion									2,192	2,831	5,241	1,742	1,013
Operating income (loss)									1,559	11,536	23,865	16,829	15,188
Other expense (income), net									(309)	159	294	(3)	274
Interest expense									1,722	1,790	3,565	1,172	382
Income (loss) from operations before taxes									146	9,587	20,006	15,660	14,532
Income tax (benefit) expense									78	350	401	210
Income (loss) from continuing operations									68	9,237	19,605	15,450	14,532
Net loss									68	9,237	19,605	15,450	14,532
Net income (loss) attributable to member of Summit Materials, LLC									68	9,237
Comprehensive (loss) income attributable to member of Summit Materials, LLC									$ (5,209)	$ 4,002	$ 5,506	$ 9,634	$ 14,532

Guarantor and Non-Guarantor 168

Guarantor and Non-Guarantor Financial Information - Schedule of Condensed Consolidating Statements of Cash Flows (Details) - Summit Materials, LLC - USD ($) $ in Thousands	Mar. 17, 2016	Jul. 02, 2016	Jun. 27, 2015	Jan. 02, 2016	Dec. 27, 2014	Dec. 28, 2013
Condensed Consolidating Statements of Operations
Net cash (used in) provided by operating activities		$ (26,500)	$ (80,224)	$ 98,203	$ 79,238	$ 66,412
Cash flow from investing activities:
Acquisitions, net of cash acquired		(296,664)	(15,863)	(510,017)	(397,854)	(61,601)
Purchase of property, plant and equipment		(91,669)	(43,379)	(88,950)	(76,162)	(65,999)
Proceeds from the sale of property, plant, and equipment		9,442	6,039	13,110	13,366	16,085
Other		1,500	610	1,510	(630)
Net cash used for investing activities		(377,391)	(52,593)	(584,347)	(461,280)	(111,515)
Cash flow from financing activities:
Proceeds from investment by member		113	397,975	507,766	27,617
Capital issuance costs		(136)	(9,373)	(12,930)
Net proceeds from debt issuance		321,000	242,000	1,748,875	762,250	234,681
Payments on long-term debt		(63,676)	(469,628)	(1,505,486)	(389,270)	(188,424)
Payments on acquisition-related liabilities		(23,162)	(11,970)	(18,056)	(10,935)	(9,801)
Financing costs		(5,110)	(5,130)	(14,246)	(9,085)	(3,864)
Other					(88)	(3)
Distributions from partnership	$ (2,500)	(2,873)	(11,842)	(46,603)
Net cash provided by financing activities		226,156	132,032	659,320	380,489	32,589
Impact of cash on foreign currency		498	140	(1,003)	(149)
Net increase (decrease) in cash		(177,237)	(645)	172,173	(1,702)	(12,514)
Cash and cash equivalents-beginning of period		185,388	13,215	13,215
Cash and cash equivalents-end of period		8,151	12,570	185,388	13,215
Consolidation, Eliminations [Member]
Condensed Consolidating Statements of Operations
Net cash (used in) provided by operating activities			(167)	(167)	(2,000)
Cash flow from investing activities:
Other					1,354
Net cash used for investing activities					1,354
Cash flow from financing activities:
Proceeds from investment by member					(1,354)
Loans received from and payments made on loans from other Summit Companies		(2,147)	(2,062)	(5,544)	(4,572)	2,784
Payments on long-term debt			1,055	1,056
Other			167	167	2,000
Net cash provided by financing activities		(2,147)	(840)	(4,321)	(3,926)	2,784
Net increase (decrease) in cash		(2,147)	(1,007)	(4,488)	(4,572)	2,784
Cash and cash equivalents-beginning of period		(11,600)	(7,112)	(7,112)
Cash and cash equivalents-end of period		(13,747)	(8,119)	(11,600)	(7,112)
Issuers [Member]
Condensed Consolidating Statements of Operations
Net cash (used in) provided by operating activities		(101,568)	(93,127)	(276,104)	(40,964)	(232)
Cash flow from investing activities:
Acquisitions, net of cash acquired		(60,670)			(181,754)
Purchase of property, plant and equipment		(2,322)	(1,904)	(5,636)	(4,534)	(3,359)
Net cash used for investing activities		(62,992)	(1,904)	(5,636)	(186,288)	(3,359)
Cash flow from financing activities:
Proceeds from investment by member		(448,597)	397,975	(155,060)	27,617
Capital issuance costs		(136)	(9,373)	(12,930)
Net proceeds from debt issuance		321,000	242,000	1,748,875	762,250	234,681
Loans received from and payments made on loans from other Summit Companies		189,466	(169,065)	(208,459)	(170,915)	(29,121)
Payments on long-term debt		(60,250)	(349,980)	(859,796)	(380,065)	(188,424)
Payments on acquisition-related liabilities		(400)	(166)	(166)	(2,000)
Financing costs		(5,110)	(5,130)	(14,246)	(9,085)	(3,864)
Other					(88)	(3)
Distributions from partnership		(2,873)	(11,842)	(46,603)
Net cash provided by financing activities		(6,900)	94,419	451,615	227,714	13,269
Net increase (decrease) in cash		(171,460)	(612)	169,875	462	9,678
Cash and cash equivalents-beginning of period		180,712	10,837	10,837
Cash and cash equivalents-end of period		9,252	10,225	180,712	10,837
Wholly Owned Guarantors [Member]
Condensed Consolidating Statements of Operations
Net cash (used in) provided by operating activities		77,254	6,775	356,187	102,219	44,746
Cash flow from investing activities:
Acquisitions, net of cash acquired		(235,994)		(510,017)	(216,100)	(61,601)
Purchase of property, plant and equipment		(89,071)	(40,969)	(81,980)	(55,222)	(36,629)
Proceeds from the sale of property, plant, and equipment		9,422	5,989	12,945	13,134	16,020
Other		1,500	610	1,510	(597)
Net cash used for investing activities		(314,143)	(50,233)	(577,542)	(258,785)	(82,210)
Cash flow from financing activities:
Proceeds from investment by member		448,710		662,826
Loans received from and payments made on loans from other Summit Companies		(187,411)	176,243	226,703	173,166	19,726
Payments on long-term debt		(3,426)	(120,703)	(646,746)	(8,412)
Payments on acquisition-related liabilities		(22,762)	(11,804)	(17,890)	(8,935)	(9,801)
Other			(167)	(167)	(2,000)
Net cash provided by financing activities		235,111	43,569	224,726	153,819	9,925
Net increase (decrease) in cash		(1,778)	111	3,371	(2,747)	(27,539)
Cash and cash equivalents-beginning of period		4,068	695	695
Cash and cash equivalents-end of period		2,290	808	4,068	695
Non Guarantor [Member]
Condensed Consolidating Statements of Operations
Net cash (used in) provided by operating activities		(2,186)	6,295	18,287	8,207	12,895
Cash flow from investing activities:
Purchase of property, plant and equipment		(276)	(506)	(1,334)	(1,465)	(1,115)
Proceeds from the sale of property, plant, and equipment		20	50	165	232	62
Net cash used for investing activities		(256)	(456)	(1,169)	(1,233)	(1,053)
Cash flow from financing activities:
Proceeds from investment by member					1,354
Loans received from and payments made on loans from other Summit Companies		92	(5,116)	(12,700)	(3,017)	(8,891)
Net cash provided by financing activities		92	(5,116)	(12,700)	(1,663)	(8,891)
Impact of cash on foreign currency		498	140	(1,003)	(149)
Net increase (decrease) in cash		(1,852)	863	3,415	5,162	$ 2,951
Cash and cash equivalents-beginning of period		12,208	8,793	8,793
Cash and cash equivalents-end of period		$ 10,356	$ 9,656	$ 12,208	$ 8,793

Subsequent Events (Details)

Subsequent Events (Details) - Summit Materials, LLC $ in Millions	Aug. 09, 2016	Mar. 10, 2015	Oct. 01, 2016USD ($)	Jan. 02, 2016
Subsequent Events
Vesting period				4 years
Stock Options [Member] | Performance criteria, Achieving 3.0 times return on initial investment | Subsequent Event
Subsequent Events
Vesting period	4 years
LP Units and options | Performance criteria, Achieving 3.0 times return on initial investment
Subsequent Events
Performance target ratio, return on initial investment (as a percent)		3
LP Units and options | Performance criteria, Achieving 3.0 times return on initial investment | Subsequent Event
Subsequent Events
Performance objective threshold waived (as a percent)	3
LP Units and options | Performance criteria, Achieving 3.0 times return on initial investment | Minimum [Member]
Subsequent Events
Cumulative catch up expense			$ 11
LP Units and options | Performance criteria, Achieving 3.0 times return on initial investment | Maximum [Member]
Subsequent Events
Cumulative catch up expense			$ 13

Uncategorized Items - sum-20160

Label	Element	Value
Subsidiaries [Member]
Temporary Equity, Net Income	us-gaap_TemporaryEquityNetIncome	$ (1,890,000)
Temporary Equity, Accretion to Redemption Value	us-gaap_TemporaryEquityAccretionToRedemptionValue	(31,850,000)
Temporary Equity, Carrying Amount, Including Portion Attributable to Noncontrolling Interests	us-gaap_TemporaryEquityCarryingAmountIncludingPortionAttributableToNoncontrollingInterests	$ 33,740,000