Summit Materials (SUM) 10-Q 4 Aug 17 2017 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jul. 01, 2017	Jul. 26, 2017
Document Information [Line Items]
Entity Registrant Name	Summit Materials, Inc.
Entity Central Index Key	1,621,563
Document Type	10-Q
Document Period End Date	Jul. 1, 2017
Amendment Flag	false
Current Fiscal Year End Date	--12-30
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q2
Membership interests description	As of July 26, 2017, 100% of Summit Materials, LLC's outstanding limited liability company interests were held by Summit Materials Intermediate Holdings, LLC, its sole member and an indirect subsidiary of Summit Materials, Inc.
Common Class A
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		107,504,679
Common Class B
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		100
Summit Materials, LLC
Document Information [Line Items]
Entity Registrant Name	Summit Materials, LLC
Entity Central Index Key	1,571,371
Document Type	10-Q
Document Period End Date	Jul. 1, 2017
Amendment Flag	false
Current Fiscal Year End Date	--12-30
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q2
Membership interests percentage	100.00%

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Jul. 01, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 353,063	$ 143,392
Accounts receivable, net	247,546	162,377
Costs and estimated earnings in excess of billings	29,212	7,450
Inventories	182,886	157,679
Other current assets	12,352	12,800
Total current assets	825,059	483,698
Property, plant and equipment, net	1,555,816	1,446,452
Goodwill	918,511	782,212
Intangible assets, net	17,344	17,989
Other assets	48,438	51,115
Total assets	3,365,168	2,781,466
Current liabilities:
Current portion of debt	6,500	6,500
Current portion of acquisition-related liabilities	17,721	24,162
Accounts payable	116,817	81,565
Accrued expenses	119,260	111,605
Billings in excess of costs and estimated earnings	16,873	15,456
Total current liabilities	277,171	239,288
Long-term debt	1,807,713	1,514,456
Acquisition-related liabilities	38,039	32,664
Other noncurrent liabilities	129,296	135,019
Total liabilities	2,252,219	1,921,427
Commitments and contingencies
Stockholders' equity / Member's interest
Additional paid-in capital	1,079,595	824,304
Accumulated (deficit) earnings	16,584	19,028
Accumulated other comprehensive loss	2,273	(2,249)
Stockholders' equity	1,099,528	842,044
Noncontrolling interest in consolidated subsidiaries	1,292	1,378
Noncontrolling interest in Summit Materials, Inc.	12,129	16,617
Total stockholders' equity	1,112,949	860,039
Total liabilities and stockholders' equity / member's interest	3,365,168	2,781,466
Common Class A
Stockholders' equity / Member's interest
Common stock	1,076	961
Summit Materials, LLC
Current assets:
Cash and cash equivalents	353,063	142,672
Accounts receivable, net	247,546	162,377
Costs and estimated earnings in excess of billings	29,212	7,450
Inventories	182,886	157,679
Other current assets	12,352	12,800
Total current assets	825,059	482,978
Property, plant and equipment, net	1,555,816	1,446,452
Goodwill	918,511	782,212
Intangible assets, net	17,344	17,989
Other assets	47,232	46,789
Total assets	3,363,962	2,776,420
Current liabilities:
Current portion of debt	6,500	6,500
Current portion of acquisition-related liabilities	15,221	21,663
Accounts payable	116,210	81,610
Accrued expenses	119,260	110,473
Billings in excess of costs and estimated earnings	16,873	15,456
Total current liabilities	274,064	235,702
Long-term debt	1,807,713	1,514,456
Acquisition-related liabilities	32,569	25,161
Other noncurrent liabilities	120,562	124,708
Total liabilities	2,234,908	1,900,027
Commitments and contingencies
Stockholders' equity / Member's interest
Member's equity	1,336,537	1,087,558
Accumulated (deficit) earnings	(186,040)	(185,099)
Accumulated other comprehensive loss	(22,735)	(27,444)
Member's interest	1,127,762	875,015
Noncontrolling interest	1,292	1,378
Total member's interest	1,129,054	876,393
Total liabilities and stockholders' equity / member's interest	$ 3,363,962	$ 2,776,420

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Jul. 01, 2017	Dec. 31, 2016
Property, plant and equipment, accumulated depreciation, depletion and amortization	$ 554,433	$ 484,554
Intangible assets, accumulated amortization	6,041	7,854
Summit Materials, LLC
Property, plant and equipment, accumulated depreciation, depletion and amortization	554,433	484,554
Intangible assets, accumulated amortization	$ 6,041	$ 7,854
Common Class A
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	107,491,979	96,033,222
Common stock, shares outstanding	107,491,979	96,033,222
Common Class B
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	100	100
Common stock, shares outstanding	100	100

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2017	Jul. 02, 2016	Jul. 01, 2017	Jul. 02, 2016
Revenue:
Product	$ 397,726	$ 341,341	$ 622,743	$ 521,443
Service	80,642	71,295	114,669	99,232
Net revenue	478,368	412,636	737,412	620,675
Delivery and subcontract revenue	45,725	32,638	70,958	52,978
Total revenue	524,093	445,274	808,370	673,653
Cost of revenue (excluding items shown separately below):
Product	233,592	202,029	400,560	334,425
Service	56,587	50,471	81,958	74,525
Net cost of revenue	290,179	252,500	482,518	408,950
Delivery and subcontract cost	45,725	32,638	70,958	52,978
Total cost of revenue	335,904	285,138	553,476	461,928
General and administrative expenses	58,086	75,490	116,554	120,860
Depreciation, depletion, amortization and accretion	45,039	37,408	84,787	69,768
Transaction costs	2,620	290	3,893	3,606
Operating loss	82,444	46,948	49,660	17,491
Interest expense	25,986	25,617	50,955	47,194
Loss on debt financings			190
Tax receivable agreement expense	1,525		1,525
Other expense (income), net	(590)	882	(1,247)	548
Loss from operations before taxes	55,523	20,449	(1,763)	(30,251)
Income tax benefit	3,435	(1,056)	1,257	(9,222)
Net loss	52,088	21,505	(3,020)	(21,029)
Net loss attributable to noncontrolling interest in subsidiaries	12	44	(86)	(35)
Net loss attributable to Summit Holdings	2,076	8,090	(490)	(13,247)
Net loss attributable to Summit Materials, Inc. / member of Summit Materials, LLC	50,000	13,371	(2,444)	(7,747)
Summit Materials, LLC
Revenue:
Product	397,726	341,341	622,743	521,443
Service	80,642	71,295	114,669	99,232
Net revenue	478,368	412,636	737,412	620,675
Delivery and subcontract revenue	45,725	32,638	70,958	52,978
Total revenue	524,093	445,274	808,370	673,653
Cost of revenue (excluding items shown separately below):
Product	233,592	202,029	400,560	334,425
Service	56,587	50,471	81,958	74,525
Net cost of revenue	290,179	252,500	482,518	408,950
Delivery and subcontract cost	45,725	32,638	70,958	52,978
Total cost of revenue	335,904	285,138	553,476	461,928
General and administrative expenses	58,086	75,490	116,554	120,860
Depreciation, depletion, amortization and accretion	45,039	37,408	84,787	69,768
Transaction costs	2,620	290	3,893	3,606
Operating loss	82,444	46,948	49,660	17,491
Interest expense	25,772	25,363	50,487	46,649
Loss on debt financings			190
Other expense (income), net	(590)	882	(1,247)	531
Loss from operations before taxes	57,262	20,703	230	(29,689)
Income tax benefit	3,435	(1,056)	1,257	(9,205)
Net loss	53,827	21,759	(1,027)	(20,484)
Net loss attributable to noncontrolling interest	12	44	(86)	(35)
Net loss attributable to Summit Materials, Inc. / member of Summit Materials, LLC	$ 53,815	$ 21,715	$ (941)	$ (20,449)
Common Class A
Loss per share of Class A common stock:
Basic	$ 0.47	$ 0.21	$ (0.02)	$ (0.14)
Diluted	$ 0.46	$ 0.21	$ (0.02)	$ (0.20)
Weighted average shares of Class A common stock:
Basic	106,898,512	62,743,149	106,035,087	56,812,906
Diluted	107,908,888	63,893,909	106,035,087	100,954,233

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Operations - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2017	Jul. 02, 2016	Jul. 01, 2017	Jul. 02, 2016
Net income (loss)	$ 52,088	$ 21,505	$ (3,020)	$ (21,029)
Other comprehensive income (loss):
Postretirement liability adjustment	413		413
Foreign currency translation adjustment	3,418	635	4,124	5,277
(Loss) income on cash flow hedges	(240)	(1,058)	172	(3,292)
Other comprehensive income (loss)	3,591	(423)	4,709	1,985
Comprehensive loss	55,679	21,082	1,689	(19,044)
Less comprehensive income (loss) attributable to the noncontrolling interest in consolidated subsidiaries	12	44	(86)	(35)
Less comprehensive income (loss) attributable Summit Holdings	1,145	8,051	(303)	(12,076)
Comprehensive income (loss) attributable to Summit Materials, Inc. / Summit Materials, LLC	54,522	12,987	2,078	(6,933)
Summit Materials, LLC
Net income (loss)	53,827	21,759	(1,027)	(20,484)
Other comprehensive income (loss):
Postretirement liability adjustment	413		413
Foreign currency translation adjustment	3,418	635	4,124	5,277
(Loss) income on cash flow hedges	(240)	(1,058)	172	(3,292)
Other comprehensive income (loss)	3,591	(423)	4,709	1,985
Comprehensive loss	57,418	21,336	3,682	(18,499)
Less comprehensive income (loss) attributable to noncontrolling interest	12	44	(86)	(35)
Comprehensive income (loss) attributable to Summit Materials, Inc. / Summit Materials, LLC	$ 57,406	$ 21,292	$ 3,768	$ (18,464)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jul. 01, 2017	Jul. 02, 2016
Cash flow from operating activities:
Net income (loss)	$ (3,020)	$ (21,029)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation, depletion, amortization and accretion	90,781	76,252
Share-based compensation expense	9,424	29,817
Deferred income tax benefit	374	(10,040)
Net gain on asset disposals	(4,052)	(3,717)
Net loss on debt financings	85
Other	710	129
Decrease increase in operating assets, net of acquisitions:
Accounts receivable, net	(68,539)	(55,489)
Inventories	(19,272)	(27,948)
Costs and estimated earnings in excess of billings	(21,571)	(24,542)
Other current assets	3,552	(2,646)
Other assets	(1,565)	(367)
Increase (decrease) in operating liabilities, net of acquisitions:
Accounts payable	28,550	9,682
Accrued expenses	(6,789)	10,343
Billings in excess of costs and estimated earnings	1,252	(3,523)
Other liabilities	1,229	(3,422)
Net cash used in operating activities	11,149	(26,500)
Cash flow from investing activities:
Acquisitions, net of cash acquired	(213,124)	(296,664)
Purchases of property, plant and equipment	(109,088)	(91,669)
Proceeds from the sale of property, plant and equipment	8,411	9,442
Other	137	1,500
Net cash used for investing activities	(313,664)	(377,391)
Cash flow from financing activities:
Proceeds from equity offerings	237,600
Capital issuance costs	(627)	(136)
Proceeds from debt issuances	302,000	321,000
Debt issuance costs	(5,308)	(5,110)
Payments on debt	(9,288)	(63,676)
Payments on acquisition-related liabilities	(17,204)	(25,662)
Distributions	(79)	(373)
Other	4,904	113
Net cash provided by financing activities	511,998	226,156
Impact of cash on foreign currency	188	498
Net increase (decrease) in cash	209,671	(177,237)
Cash and cash equivalents-beginning of period	143,392	186,405
Cash and cash equivalents-end of period	353,063	9,168
Summit Materials, LLC
Cash flow from operating activities:
Net income (loss)	(1,027)	(20,484)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation, depletion, amortization and accretion	90,314	75,707
Share-based compensation expense	9,424	29,817
Deferred income tax benefit	374	(10,023)
Net gain on asset disposals	(4,052)	(3,717)
Net loss on debt financings	85
Other	710	129
Decrease increase in operating assets, net of acquisitions:
Accounts receivable, net	(68,539)	(55,489)
Inventories	(19,272)	(27,948)
Costs and estimated earnings in excess of billings	(21,571)	(24,542)
Other current assets	3,552	(2,646)
Other assets	(1,582)	(367)
Increase (decrease) in operating liabilities, net of acquisitions:
Accounts payable	27,897	9,682
Accrued expenses	(5,657)	10,326
Billings in excess of costs and estimated earnings	1,252	(3,523)
Other liabilities	(296)	(3,422)
Net cash used in operating activities	11,612	(26,500)
Cash flow from investing activities:
Acquisitions, net of cash acquired	(213,124)	(296,664)
Purchases of property, plant and equipment	(109,088)	(91,669)
Proceeds from the sale of property, plant and equipment	8,411	9,442
Other	137	1,500
Net cash used for investing activities	(313,664)	(377,391)
Cash flow from financing activities:
Capital contributions by member	243,593	113
Capital issuance costs	(627)	(136)
Proceeds from debt issuances	302,000	321,000
Debt issuance costs	(5,308)	(5,110)
Payments on debt	(9,288)	(63,676)
Payments on acquisition-related liabilities	(14,704)	(23,162)
Distributions	(2,579)	(2,873)
Other	(832)
Net cash provided by financing activities	512,255	226,156
Impact of cash on foreign currency	188	498
Net increase (decrease) in cash	210,391	(177,237)
Cash and cash equivalents-beginning of period	142,672	185,388
Cash and cash equivalents-end of period	$ 353,063	$ 8,151

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity / Member's Interest and Redeemable Noncontrolling Interest - USD ($)	Summit Materials, LLCMembers' equity	Summit Materials, LLCTotal Member's Interest	Summit Materials, LLCNoncontrolling Interest in subsidiaries	Summit Materials, LLCAccumulated Earnings/Deficit	Summit Materials, LLCAccumulated Other Comprehensive Operations	Summit Materials, LLC	Noncontrolling Interest in subsidiaries	Accumulated Earnings/Deficit	Accumulated Other Comprehensive Operations	Common StockCommon Class A	Common StockCommon Class B	Additional Paid-in Capital	Noncontrolling Interest in Summit Inc.	Common Class A	Common Class B	Total
Beginning Balance (in shares) at Jan. 02, 2016														49,745,944
Increase (decrease) in stockholders' equity / members' interest and redeemable noncontrolling interest
Issuance of Shares (in shares)														1,038
Dividend (in shares)														1,135,692
Ending Balance (in shares) at Apr. 02, 2016														50,882,674
Beginning Balance (in shares) at Jan. 02, 2016														49,745,944
Increase (decrease) in stockholders' equity / members' interest and redeemable noncontrolling interest
Net income (loss)						$ (20,484,000)										$ (21,029,000)
Other comprehensive income (loss)						1,985,000										1,985,000
Ending Balance (in shares) at Jul. 02, 2016														64,066,678
Beginning Balance (in shares) at Apr. 02, 2016														50,882,674
Increase (decrease) in stockholders' equity / members' interest and redeemable noncontrolling interest
Net income (loss)						21,759,000										21,505,000
LP Unit exchanges (in shares)														13,177,754
Other comprehensive income (loss)						(423,000)										(423,000)
Other (in shares)														6,250
Ending Balance (in shares) at Jul. 02, 2016														64,066,678
Beginning Balance at Dec. 31, 2016							$ 1,378,000
Beginning Balance at Dec. 31, 2016								$ 19,028,000	$ (2,249,000)	$ 961,000	$ 100	$ 824,304,000	$ 16,617,000			860,039,000
Beginning Balance at Dec. 31, 2016	$ 1,087,558,000	$ 876,393,000	$ 1,378,000	$ (185,099,000)	$ (27,444,000)	876,393,000
Beginning Balance (in shares) at Dec. 31, 2016										96,033,222				96,033,222	100
Increase (decrease) in stockholders' equity / members' interest and redeemable noncontrolling interest
Issuance of Shares (in shares)														10,000,000
LP Unit exchanges (in shares)														236,095
Other (in shares)														134,423
Ending Balance (in shares) at Apr. 01, 2017														106,403,740
Beginning Balance at Dec. 31, 2016							1,378,000
Beginning Balance at Dec. 31, 2016								19,028,000	(2,249,000)	$ 961,000	$ 100	824,304,000	16,617,000			860,039,000
Beginning Balance at Dec. 31, 2016	1,087,558,000	876,393,000	1,378,000	(185,099,000)	(27,444,000)	876,393,000
Beginning Balance (in shares) at Dec. 31, 2016										96,033,222				96,033,222	100
Increase (decrease) in stockholders' equity / members' interest and redeemable noncontrolling interest
Net contributed capital	242,966,000	242,966,000
Net income (loss)		(1,027,000)	(86,000)	(941,000)		(1,027,000)		(2,444,000)					(490,000)			(3,020,000)
Net loss							(86,000)
Issuance of Shares										$ 100,000		238,367,000	(1,496,000)			236,971,000
Issuance of Shares (in shares)										10,000,000
LP Unit exchanges										$ 10,000		2,600,000	(2,610,000)
LP Unit exchanges (in shares)										1,014,159
Other comprehensive income (loss)		4,709,000			4,709,000	4,709,000			4,522,000				187,000			4,709,000
Share-based compensation	9,424,000	9,424,000										9,424,000				9,424,000
Distributions	(2,579,000)	(2,579,000)
Distributions from partnership													(79,000)			(79,000)
Other										$ 5,000		4,900,000				4,905,000
Other (in shares)										444,598
Other	(832,000)	(832,000)
Ending Balance at Jul. 01, 2017								16,584,000	2,273,000	$ 1,076,000		1,079,595,000	12,129,000			1,112,949,000
Ending Balance at Jul. 01, 2017	1,336,537,000	1,129,054,000	1,292,000	(186,040,000)	(22,735,000)	1,129,054,000
Ending Balance at Jul. 01, 2017							1,292,000
Ending Balance (in shares) at Jul. 01, 2017										107,491,979	100			107,491,979	100
Beginning Balance (in shares) at Apr. 01, 2017														106,403,740
Increase (decrease) in stockholders' equity / members' interest and redeemable noncontrolling interest
Net income (loss)						53,827,000										52,088,000
LP Unit exchanges (in shares)														778,064
Other comprehensive income (loss)						3,591,000										3,591,000
Other (in shares)														310,175
Ending Balance at Jul. 01, 2017								$ 16,584,000	$ 2,273,000	$ 1,076,000		$ 1,079,595,000	$ 12,129,000			$ 1,112,949,000
Ending Balance at Jul. 01, 2017	$ 1,336,537,000	$ 1,129,054,000	$ 1,292,000	$ (186,040,000)	$ (22,735,000)	$ 1,129,054,000
Ending Balance at Jul. 01, 2017							$ 1,292,000
Ending Balance (in shares) at Jul. 01, 2017										107,491,979	100			107,491,979	100

Summary of Organization and Sig

Summary of Organization and Significant Accounting Policies	6 Months Ended
	Jul. 01, 2017
Company Information
Summary of Organization and Significant Accounting Policies	1. Summit Materials, Inc. (“Summit Inc.” 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-mix concrete, asphalt paving mix and concrete products and owns and operates quarries, sand and gravel pits, two cement plants, cement distribution terminals, ready-mix 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. On September 23, 2014, Summit Inc. was formed as a Delaware corporation to be a holding company. Its sole material asset is a controlling equity interest in Summit Materials Holdings L.P. (“Summit Holdings”). Pursuant to a reorganization into a holding company structure (the “Reorganization”) consummated 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 and, through Summit Holdings, conducts its business. Equity Offering — On January 10, 2017, Summit Inc. raised $237.6 million, net of underwriting discounts, through the issuance of 10,000,000 shares of Class A common stock at a public offering price of $24.05 per share. Summit Inc. used these proceeds to purchase an equal number of limited partnership interests in Summit Holdings (“LP Units”) and caused Summit Holdings to use a portion of the proceeds from the offering to acquire two materials-based companies for a combined purchase price of approximately $ 110 million in cash, with remaining net proceeds to be used for general corporate purposes, which may include, but is not limited to, funding acquisitions, repaying indebtedness, capital expenditures and funding working capital. 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 (“SEC”). Certain information and footnote disclosures typically included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. These unaudited consolidated financial statements should be read in conjunction with the Company's audited consolidated financial statements and the notes thereto as of and for the year ended December 31, 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 1, 2017, the results of operations for the three and six months ended July 1, 2017 and July 2, 2016 and cash flows for the six months ended July 1, 2017 and July 2, 2016. Principles of Consolidation —The consolidated financial statements include the accounts of Summit Inc. and its majority owned subsidiaries. All intercompany balances and transactions have been eliminated. As a result of the Reorganization, Summit Holdings became a variable interest entity over which Summit Inc. has 100% voting power and control and for which Summit Inc. has the obligation to absorb losses and the right to receive benefits. During 2016 and 2017, certain limited partners of Summit Holdings exchanged their LP Units for shares of Class A common stock of Summit Inc. The following table summarizes the changes in our ownership of Summit Holdings: Summit Inc. Shares (Class A) LP Units Total Summit Inc. Ownership Percentage Balance — December 31, 2016 96,033,222 5,151,297 101,184,519 94.9 % January 2017 public offering 10,000,000 - 10,000,000 Exchanges during period 236,095 (236,095) - Other equity transactions 134,423 - 134,423 Balance — April 1, 2017 106,403,740 4,915,202 111,318,942 95.6 % Exchanges during period 778,064 (778,064) - Other equity transactions 310,175 - 310,175 Balance — July 1, 2017 107,491,979 4,137,138 111,629,117 96.3 % Balance — January 2, 2016 49,745,944 50,275,825 100,021,769 49.7 % Issuance of Class A shares 1,038 - 1,038 Stock Dividend - December 28, 2016 1,135,692 - 1,135,692 Balance — April 2, 2016 50,882,674 50,275,825 101,158,499 50.3 % Exchanges during period 13,177,754 (13,177,754) - Other equity transactions 6,250 - 6,250 Balance — July 2, 2016 64,066,678 37,098,071 101,164,749 63.3 % As a result, Summit Inc. is Summit Holdings’ primary beneficiary and thus consolidates Summit Holdings in its consolidated financial statements with a corresponding noncontrolling interest elimination, which was 3.7% and 5.1% as of July 1, 2017 and December 31, 2016, respectively. Noncontrolling interests in consolidated subsidiaries represent a 20% ownership in Ohio Valley Asphalt, LLC. The Company attributes consolidated stockholders’ equity and net income separately to the controlling and noncontrolling interests. 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, valuation of deferred tax assets, 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. 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 21 U.S. states and in British Columbia, Canada, with the most significant revenue generated in Texas, Kansas, Utah and Missouri. 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 three and six months ended July 1, 2017 and July 2, 2016. Earnings per Share— The Company computes basic earnings per share attributable to stockholders by dividing income attributable to Summit Inc. by the weighted-average shares of Class A common stock outstanding. Diluted earnings per share reflects the potential dilution beyond shares for basic earnings per share that could occur if securities or other contracts to issue common stock were exercised, converted into common stock, or resulted in the issuance of common stock that would have shared in the Company’s earnings. Since the Class B common stock has no economic value, those shares are not included in the weighted-average common share amount for basic or diluted earnings per share. In addition, as the shares of Class A common stock are issued by Summit Inc., the earnings and equity interests of noncontrolling interests are not included in basic earnings per share. Tax Receivable Agreement— When the Company purchases LP Units for cash or LP Units are exchanged for shares of Class A common stock, this results in increases in the Company’s share of the tax basis of the tangible and intangible assets, which increases the tax depreciation and amortization deductions that otherwise would not have been available to us. These increases in tax basis and tax depreciation and amortization deductions are expected to reduce the amount of cash taxes that we would otherwise be required to pay in the future. On March 11, 2015, we entered into a tax receivable agreement (“TRA”) with the pre-IPO owners that requires us to pay them 85% of the amount of cash savings, if any, in U.S. federal, state, and local income tax that we actually realize (or, under certain circumstances such as an early termination of the TRA, we are deemed to realize) as a result of the increases in tax basis in connection with exchanges by the pre-IPO owners described above and certain other tax benefits attributable to payments under the TRA. On a quarterly basis, we evaluate the realizability of the deferred tax assets resulting from the exchange of LP Units for Class A common stock occurring during the period. Our evaluation considers all sources of taxable income; all evidence, both positive and negative, is considered to determine whether, based on the weight of that evidence, a valuation allowance is needed for some portion or all of the deferred tax assets. If deferred tax assets are determined to be realizable, we record a TRA liability of 85% of such deferred tax assets. In subsequent periods, we assess the realizability of all of our deferred tax assets, including the deferred tax assets subject to the TRA. Should we determine a deferred tax asset with a valuation allowance is realizable in a subsequent period, the related valuation allowance will be released and a corresponding TRA liability will be recorded. The realizability of deferred tax assets, including those subject to the TRA, is dependent upon the generation of future taxable income during the periods in which those deferred tax assets become deductible and consideration of prudent and feasible tax-planning strategies. The measurement of the TRA is accounted for as a contingent liability. Therefore, once we determine that a payment to the pre-IPO owners has become probable and can be estimated, the estimate of payment will be accrued. New Accounting Standards — In March 2017, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2017-07, Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost , which requires that the service cost component be reported in the same line item as employer compensation costs and that the other components of periodic pension costs be reported outside of operating income. The ASU also restricts capitalization of costs to the service cost component. The ASU is effective for public companies for annual periods beginning after December 15, 2017. The Company early adopted this ASU as of the beginning of fiscal year 2017, on a retrospective basis; accordingly, the Company reclassified $62,000 and $160,000 from product cost of revenue to other income in the three and six months ended July 2, 2016, respectively, and $154,000 from general and administrative expenses to other income in the three and six months ended July 2, 2016, to conform to the current year presentation. In January 2017, the FASB issued ASU 2017-04, Simplifying the Test for Goodwill Impairment , which eliminates the two step goodwill impairment test and replaces it with a single step test. The single step test compares the carrying amount of a reporting unit to its fair value; if the carrying amount is greater than the fair value the difference is the amount of the goodwill impairment. Step zero is left unchanged. Therefore, entities that wish to do a qualitative assessment are still permitted to do so. The ASU is effective for SEC filers for fiscal years beginning after December 15, 2020. However, the Company early adopted this ASU as of the beginning of fiscal year 2017. The adoption of this ASU did not have a material impact on the consolidated financial statements. In March 2016, the FASB issued ASU 2016-09, Improvements to Employee Share-Based Payment Accounting, which 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. 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 earnings (deficit) as of the beginning of the fiscal year.
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-mix concrete, asphalt paving mix and concrete products and owns and operates quarries, sand and gravel pits, two cement plants, cement distribution terminals, ready-mix 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 owner is Summit Materials, Inc. (“Summit Inc.”). 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. Equity Offering — On January 10, 2017, Summit Inc. raised $237.6 million, net of underwriting discounts, through the issuance of 10,000,000 shares of Class A common stock at a public offering price of $24.05 per share. Summit Inc. used these proceeds to purchase an equal number of limited partnership interests in Summit Holdings (“LP Units”) and caused Summit Holdings to use a portion of the proceeds from the offering to acquire two materials-based companies for a combined purchase price of approximately $110 million in cash, with remaining net proceeds to be used for general corporate purposes, which may include, but is not limited to, funding acquisitions, repaying indebtedness, capital expenditures and funding working capital. Basis of Presentation —These unaudited consolidated financial statements were prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures typically included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. These unaudited consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto as of and for the year ended December 31, 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 1, 2017, the results of operations for the three and six months ended July 1, 2017 and July 2, 2016 and cash flows for the six months ended July 1, 2017 and July 2, 2016. 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. 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, valuation of deferred tax assets, 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. 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 21 U.S. states and in British Columbia, Canada, with the most significant revenue generated in Texas, Kansas, Utah and Missouri. 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 three and six months ended July 1, 2017 and July 2, 2016. New Accounting Standards — In March 2017, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2017-07, Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost , which requires that the service cost component be reported in the same line item as employer compensation costs and that the other components of periodic pension costs be reported outside of operating income. The ASU also restricts capitalization of costs to the service cost component. The ASU is effective for public companies for annual periods beginning after December 15, 2017. The Company early adopted this ASU as of the beginning of fiscal year 2017, on a retrospective basis; accordingly, the Company reclassified $62,000 and $160,000 from product cost of revenue to other income in the three and six months ended July 2, 2016, respectively, and $154,000 from general and administrative expenses to other income in the three and six months ended July 2, 2016, to conform to the current year presentation. In January 2017, the FASB issued ASU 2017-04, Simplifying the Test for Goodwill Impairment , which eliminates the two step goodwill impairment test and replaces it with a single step test. The single step test compares the carrying amount of a reporting unit to its fair value; if the carrying amount is greater than the fair value the difference is the amount of the goodwill impairment. Step zero is left unchanged. Therefore, entities that wish to do a qualitative assessment are still permitted to do so. The ASU is effective for SEC filers for fiscal years beginning after December 15, 2020. However, the Company early adopted this ASU as of the beginning of fiscal year 2017. The adoption of this ASU did not have a material impact on the consolidated financial statements. In March 2016, the FASB issued ASU 2016-09, Improvements to Employee Share-Based Payment Accounting , which 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. 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 earnings (deficit) as of the beginning of the fiscal year.

Acquisitions

Acquisitions	6 Months Ended
	Jul. 01, 2017
Acquisitions	2. The Company has completed numerous acquisitions since its formation, which have been 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 closing dates of the acquisitions. The Company measures all assets acquired and liabilities assumed at their acquisition-date fair value. The following acquisitions completed in the six months ended July 1, 2017 and in fiscal 2016 were not material individually, or when combined: West segment: · On May 1, 2017, we acquired Winvan Paving, Ltd. (“Winvan Paving”), a paving and construction services company based in Vancouver, British Columbia. · On April 3, 2017, we acquired Hanna’s Bend Aggregate, Ltd. (“Hanna’s Bend”), an aggregates-based business with one sand and gravel pit servicing the Houston, Texas market. · On January 30, 2017, the Company acquired Everist Materials, LLC (“Everist Materials”), a vertically integrated aggregates, ready-mix concrete, and paving business based in Silverthorne, Colorado, with two aggregates plants, five ready-mix plants and two asphalt plants . · On October 3, 2016, the Company acquired Midland Concrete Ltd. (“Midland Concrete”), a ready-mix company with one plant servicing the Midland, Texas market. · On August 19, 2016, the Company acquired H.C. Rustin Corporation (“Rustin”), a ready-mix company with 12 ready-mix plants servicing the Southern Oklahoma market. · On April 29, 2016, the Company acquired Sierra Ready Mix, LLC (“Sierra”), a vertically integrated aggregates and ready-mix concrete business with one sand and gravel pit and two ready-mix concrete plants located in Las Vegas, Nevada. East segment: · On May 12, 2017, we acquired Glasscock Company, Inc. and Glasscock Logistics Company, LLC (“Glasscock”), a vertically integrated sand, ready-mix, recycle and trucking business based in Sumter, South Carolina. · On April 3, 2017, we acquired Carolina Sand, LLC (“Carolina Sand”), a sand and trucking business with four sand pits in northeastern South Carolina. · On March 17, 2017, the Company acquired Sandidge Concrete (“Sandidge”), a ready-mix concrete company with three plants servicing the Columbia, Missouri market. · On February 24, 2017, the Company acquired Razorback Concrete Company (“Razorback”), an aggregates-based business with ready-mix concrete operations in central and northeastern Arkansas. · On August 26, 2016, the Company acquired R.D. Johnson Excavating Company, LLC and Asphalt Sales of Lawrence, LLC (“RD Johnson”), an asphalt producer and construction services company based in Lawrence, Kansas. · On August 8, 2016, the Company acquired the assets of Weldon Real Estate, LLC (“Weldon”) and the membership interests of Honey Creek Disposal Service, LLC. (‘‘Honey Creek’’). Honey Creek is a trash collection business, which was sold immediately after acquisition. The Company retained the building assets of Weldon, where its recycling business in Kansas is operated. · 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-mix 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. Cement segment · On August 30, 2016, the Company acquired two river-supplied cement and fly-ash distribution terminals in Southern Louisiana. The purchase price allocation, primarily the valuation of property, plant and equipment for the 2017 acquisitions, as well as certain of the 2016 acquisitions has not yet been finalized due to the 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 Year Ended July 1, December 31, 2017 2016 Financial assets (1) $ 18,042 $ 22,204 Inventories 6,099 17,215 Property, plant and equipment 84,402 180,321 Intangible assets 13 5,531 Other assets 3,477 6,757 Financial liabilities (1) (10,751) (20,248) Other long-term liabilities (4,157) (36,074) Net assets acquired 97,125 175,706 Goodwill 130,582 176,319 Purchase price 227,707 352,025 Acquisition related liabilities (13,390) (17,034) Other (1,193) 1,967 Net cash paid for acquisitions $ 213,124 $ 336,958 (1) In the first quarter of 2017, we reclassified $1.2 million of accounts payable overdrafts from financial assets to financial liabilities for the year ended December 31, 2016. Changes in the carrying amount of goodwill, by reportable segment, from December 31, 2016 to July 1, 2017 are summarized as follows: West East Cement Total Balance, December 31, 2016 $ 334,257 $ 243,417 $ 204,538 $ 782,212 Acquisitions (1) 95,000 39,009 118 134,127 Foreign currency translation adjustments 2,172 — — 2,172 Balance, July 1, 2017 $ 431,429 $ 282,426 $ 204,656 $ 918,511 Accumulated impairment losses as of July 1, 2017 and December 31, 2016 $ (53,264) $ (14,938) $ — $ (68,202) (1) Reflects goodwill from 2017 acquisitions and working capital adjustments from prior year acquisitions. 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 does 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 1, 2017 December 31, 2016 Gross Net Gross Net Carrying Accumulated Carrying Carrying Accumulated Carrying Amount Amortization Amount Amount Amortization Amount Leases $ 15,902 $ (3,752) $ 12,150 $ 15,888 $ (3,382) $ 12,506 Reserve rights 6,234 (1,459) 4,775 8,706 (3,710) 4,996 Trade names 1,000 (708) 292 1,000 (658) 342 Other 249 (122) 127 249 (104) 145 Total intangible assets $ 23,385 $ (6,041) $ 17,344 $ 25,843 $ (7,854) $ 17,989 Amortization expense totaled $0.4 million and $0.7 million for the three and six months ended July 1, 2017, respectively, and $0.6 million and $1.0 million for the three and six months ended July 2, 2016, respectively. The estimated amortization expense for the intangible assets for each of the five years subsequent to July 1, 2017 is as follows: 2017 (six months) $ 627 2018 1,279 2019 1,260 2020 1,177 2021 1,135 2022 1,122 Thereafter 10,744 Total $ 17,344
Summit Materials, LLC
Acquisitions	2. The Company has completed numerous acquisitions since its formation, which have been 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 closing dates of the acquisitions. The Company measures all assets acquired and liabilities assumed at their acquisition-date fair value. The following acquisitions completed in the six months ended July 1, 2017 and in fiscal 2016 were not material individually, or when combined: West segment: · On May 1, 2017, we acquired Winvan Paving, Ltd. (“Winvan Paving”), a paving and construction services company based in Vancouver, British Columbia. · On April 3, 2017, we acquired Hanna’s Bend Aggregate, Ltd. (“Hanna’s Bend”), an aggregates-based business with one sand and gravel pit servicing the Houston, Texas market. · On January 30, 2017, the Company acquired Everist Materials, LLC (“Everist Materials”), a vertically integrated aggregates, ready-mix concrete, and paving business based in Silverthorne, Colorado, with two aggregates plants, five ready-mix plants and two asphalt plants . · On October 3, 2016, the Company acquired Midland Concrete Ltd. (“Midland Concrete”), a ready-mix company with one plant servicing the Midland, Texas market. · On August 19, 2016, the Company acquired H.C. Rustin Corporation (“Rustin”), a ready-mix company with 12 ready-mix plants servicing the Southern Oklahoma market. · On April 29, 2016, the Company acquired Sierra Ready Mix, LLC (“Sierra”), a vertically integrated aggregates and ready-mix concrete business with one sand and gravel pit and two ready-mix concrete plants located in Las Vegas, Nevada. East segment: · On May 12, 2017, we acquired Glasscock Company, Inc. and Glasscock Logistics Company, LLC (“Glasscock”), a vertically integrated sand, ready-mix, recycle and trucking business based in Sumter, South Carolina. · On April 3, 2017, we acquired Carolina Sand, LLC (“Carolina Sand”), a sand and trucking business with four sand pits in northeastern South Carolina. · On March 17, 2017, the Company acquired Sandidge Concrete (“Sandidge”), a ready-mix concrete company with three plants servicing the Columbia, Missouri market. · On February 24, 2017, the Company acquired Razorback Concrete Company (“Razorback”), an aggregates-based business with ready-mix concrete operations in central and northeastern Arkansas. · On August 26, 2016, the Company acquired R.D. Johnson Excavating Company, LLC and Asphalt Sales of Lawrence, LLC (“RD Johnson”), an asphalt producer and construction services company based in Lawrence, Kansas. · On August 8, 2016, the Company acquired the assets of Weldon Real Estate, LLC (“Weldon”) and the membership interests of Honey Creek Disposal Service, LLC. (‘‘Honey Creek’’). Honey Creek is a trash collection business, which was sold immediately after acquisition. The Company retained the building assets of Weldon, where its recycling business in Kansas is operated. · 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-mix 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. Cement segment · On August 30, 2016, the Company acquired two river-supplied cement and fly-ash distribution terminals in Southern Louisiana. The purchase price allocation, primarily the valuation of property, plant and equipment for the 2017 acquisitions, as well as certain of the 2016 acquisitions has not yet been finalized due to the 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 Year Ended July 1, December 31, 2017 2016 Financial assets (1) $ 18,042 $ 22,204 Inventories 6,099 17,215 Property, plant and equipment 84,402 180,321 Intangible assets 13 5,531 Other assets 3,477 6,757 Financial liabilities (1) (10,751) (20,248) Other long-term liabilities (4,157) (36,074) Net assets acquired 97,125 175,706 Goodwill 130,582 176,319 Purchase price 227,707 352,025 Acquisition related liabilities (13,390) (17,034) Other (1,193) 1,967 Net cash paid for acquisitions $ 213,124 $ 336,958 (1) In the first quarter of 2017, we reclassified $1.2 million of accounts payable overdrafts from financial assets to financial liabilities for the year ended December 31, 2016. Changes in the carrying amount of goodwill, by reportable segment, from December 31, 2016 to July 1, 2017 are summarized as follows: West East Cement Total Balance, December 31, 2016 $ 334,257 $ 243,417 $ 204,538 $ 782,212 Acquisitions (1) 95,000 39,009 118 134,127 Foreign currency translation adjustments 2,172 — — 2,172 Balance, July 1, 2017 $ 431,429 $ 282,426 $ 204,656 $ 918,511 Accumulated impairment losses as of July 1, 2017 and December 31, 2016 $ (53,264) $ (14,938) $ — $ (68,202) (1) Reflects goodwill from 2017 acquisitions and working capital adjustments from prior year acquisitions. 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 does 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 1, 2017 December 31, 2016 Gross Net Gross Net Carrying Accumulated Carrying Carrying Accumulated Carrying Amount Amortization Amount Amount Amortization Amount Leases $ 15,902 $ (3,752) $ 12,150 $ 15,888 $ (3,382) $ 12,506 Reserve rights 6,234 (1,459) 4,775 8,706 (3,710) 4,996 Trade names 1,000 (708) 292 1,000 (658) 342 Other 249 (122) 127 249 (104) 145 Total intangible assets $ 23,385 $ (6,041) $ 17,344 $ 25,843 $ (7,854) $ 17,989 Amortization expense totaled $0.4 million and $0.7 million for the three and six months ended July 1, 2017, respectively, and $0.6 million and $1.0 million for the three and six months ended July 2, 2016, respectively. The estimated amortization expense for the intangible assets for each of the five years subsequent to July 1, 2017 is as follows: 2017 (six months) $ 627 2018 1,279 2019 1,260 2020 1,177 2021 1,135 2022 1,122 Thereafter 10,744 Total $ 17,344

Accounts Receivable, Net

Accounts Receivable, Net	6 Months Ended
	Jul. 01, 2017
Accounts Receivable, Net	3. Accounts receivable, net consisted of the following as of July 1, 2017 and December 31, 2016: July 1, December 31, 2017 2016 Trade accounts receivable $ 239,136 $ 152,845 Retention receivables 11,617 12,117 Receivables from related parties 373 721 Accounts receivable 251,126 165,683 Less: Allowance for doubtful accounts (3,580) (3,306) Accounts receivable, net $ 247,546 $ 162,377 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.
Summit Materials, LLC
Accounts Receivable, Net	3. Accounts receivable, net consisted of the following as of July 1, 2017 and December 31, 2016: July 1, December 31, 2017 2016 Trade accounts receivable $ 239,136 $ 152,845 Retention receivables 11,617 12,117 Receivables from related parties 373 721 Accounts receivable 251,126 165,683 Less: Allowance for doubtful accounts (3,580) (3,306) Accounts receivable, net $ 247,546 $ 162,377 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.

Inventories

Inventories	6 Months Ended
	Jul. 01, 2017
Inventories	4. Inventories consisted of the following as of July 1, 2017 and December 31, 2016: July 1, December 31, 2017 2016 Aggregate stockpiles $ 115,365 $ 103,073 Finished goods 42,621 35,071 Work in process 5,815 6,440 Raw materials 19,085 13,095 Total $ 182,886 $ 157,679
Summit Materials, LLC
Inventories	4. Inventories consisted of the following as of July 1, 2017 and December 31, 2016: July 1, December 31, 2017 2016 Aggregate stockpiles $ 115,365 $ 103,073 Finished goods 42,621 35,071 Work in process 5,815 6,440 Raw materials 19,085 13,095 Total $ 182,886 $ 157,679

Accrued Expenses

Accrued Expenses	6 Months Ended
	Jul. 01, 2017
Accrued Expenses	5. Accrued expenses consisted of the following as of July 1, 2017 and December 31, 2016: July 1, December 31, 2017 2016 Interest $ 24,311 $ 22,991 Payroll and benefits 25,197 30,546 Capital lease obligations 19,838 11,766 Insurance 13,249 11,966 Non-income taxes 10,226 5,491 Professional fees 2,420 2,459 Other (1) 24,019 26,386 Total $ 119,260 $ 111,605 (1) Consists primarily of subcontractor and working capital settlement accruals.
Summit Materials, LLC
Accrued Expenses	5. Accrued expenses consisted of the following as of July 1, 2017 and December 31, 2016: July 1, December 31, 2017 2016 Interest $ 24,311 $ 22,991 Payroll and benefits 25,197 30,546 Capital lease obligations 19,838 11,766 Insurance 13,249 11,966 Non-income taxes 10,226 5,491 Professional fees 2,420 2,459 Other (1) 24,019 25,254 Total $ 119,260 $ 110,473 (1) Consists primarily of subcontractor and working capital settlement accruals.

Debt

Debt	6 Months Ended
	Jul. 01, 2017
Debt	6. Debt consisted of the following as of July 1, 2017 and December 31, 2016: July 1, December 31, 2017 2016 Term Loan, due 2022: $637.0 million and $640.3 million, net of $2.3 million and $2.6 million discount at July 1, 2017 and December 31, 2016, respectively $ 634,676 $ 637,658 8 1 ⁄ 2 % Senior Notes, due 2022 250,000 250,000 6 1 ⁄ 8 % Senior Notes, due 2023: $650.0 million, net of $1.5 million and $1.6 million discount at July 1, 2017 and December 31, 2016, respectively 648,528 648,407 5 1 ⁄ 8 % Senior Notes, due 2025 300,000 — Total 1,833,204 1,536,065 Current portion of long-term debt 6,500 6,500 Long-term debt $ 1,826,704 $ 1,529,565 The contractual payments of long-term debt, including current maturities, for the five years subsequent to July 1, 2017, are as follows: 2017 (six months) $ 3,250 2018 4,875 2019 6,500 2020 8,125 2021 6,500 2022 857,750 Thereafter 950,000 Total 1,837,000 Less: Original issue net discount (3,796) Less: Capitalized loan costs (18,991) Total debt $ 1,814,213 Senior Notes —On June 1, 2017, Summit LLC and Summit Materials Finance Corp., an indirect wholly-owned subsidiary of Summit LLC ("Finance Corp." and with Summit LLC, the “Issuers”) issued $300.0 million of 5.125% senior notes due June 1, 2025 (the “2025 Notes”). The 2025 Notes were issued at 100.0% of their par value with proceeds of $295.4 million, net of related fees and expenses. Proceeds from the sale of the 2025 Notes are intended to be used for acquisitions and to pay fees and expenses incurred in connection with any such acquisitions and the offering, with any remaining net proceeds to be used for general corporate purposes, which may include repaying indebtedness, capital expenditures and funding working capital. The 2025 Notes were issued under an indenture dated June 1, 2017 (as amended and supplemented, the “2017 Indenture”). The 2017 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 its assets, enter inter certain transactions with affiliates, and designate subsidiaries as unrestricted subsidiaries. The 2017 Indenture also contains customary events of default. Interest on the 2025 Notes is payable semi-annually on June 1 and December 1 of each year commencing on December 1, 2017. On March 8, 2016, 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 pay expenses incurred in connection with these acquisitions. The 2022 Notes were issued under an indenture dated March 8, 2016, the terms of which are generally consistent with the 2017 Indenture. Interest on the 2022 Notes is payable semi-annually in arrears on April 15 and October 15 of each year. 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 and the 2025 Notes, the “Senior Notes”). 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 2017 Indenture. Interest on the 2023 Notes is payable semi-annually in arrears on January 15 and July 15 of each year. As of July 1, 2017 and December 31, 2016, the Company was in compliance with all financial 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 the original aggregate amount 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 January 19, 2017, Summit LLC entered into Amendment No. 1 (“Amendment No. 1”) to the credit agreement governing the Senior Secured Credit Facilities (the “Credit Agreement”), which, among other things, reduced the applicable margin in respect of the $640.3 million outstanding principal amount of term loans thereunder and included a 1.00% prepayment premium in connection with certain further repricing events that occur on or prior to the six-month anniversary of the effective date of Amendment No. 1. All other material terms and provisions remain substantially identical to the terms and provisions in place immediately prior to the effectiveness of Amendment No. 1. 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 no outstanding borrowings under the revolving credit facility as of July 1, 2017 and December 31, 2016, leaving remaining borrowing capacity of $218.9 million as of July 1, 2017, which is net of $16.1 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 1, 2017 and December 31, 2016, Summit LLC was in compliance with all financial 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. The following table presents the activity for the deferred financing fees for the six months ended July 1, 2017 and July 2, 2016: Deferred financing fees Balance—December 31, 2016 $ 18,290 Loan origination fees 5,308 Amortization (1,883) Write off of deferred financing fees (45) Balance—July 1, 2017 $ 21,670 Balance—January 2, 2016 $ 15,892 Loan origination fees 5,109 Amortization (1,590) Balance—July 2, 2016 $ 19,411 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 1, 2017 or December 31, 2016.
Summit Materials, LLC
Debt	6. Debt consisted of the following as of July 1, 2017 and December 31, 2016: July 1, December 31, 2017 2016 Term Loan, due 2022: $637.0 million and $640.3 million, net of $2.3 million and $2.6 million discount at July 1, 2017 and December 31, 2016, respectively $ 634,676 $ 637,658 8 1 ⁄ 2 % Senior Notes, due 2022 250,000 250,000 6 1 ⁄ 8 % Senior Notes, due 2023: $650.0 million, net of $1.5 million and $1.6 million discount at July 1, 2017 and December 31, 2016, respectively 648,528 648,407 5 1 ⁄ 8 % Senior Notes, due 2025 300,000 — Total 1,833,204 1,536,065 Current portion of long-term debt 6,500 6,500 Long-term debt $ 1,826,704 $ 1,529,565 The contractual payments of long-term debt, including current maturities, for the five years subsequent to July 1, 2017, are as follows: 2017 (six months) $ 3,250 2018 4,875 2019 6,500 2020 8,125 2021 6,500 2022 857,750 Thereafter 950,000 Total 1,837,000 Less: Original issue net discount (3,796) Less: Capitalized loan costs (18,991) Total debt $ 1,814,213 Senior Notes —On June 1, 2017, Summit LLC and Summit Materials Finance Corp., an indirect wholly-owned subsidiary of Summit LLC ("Finance Corp." and with Summit LLC, the “Issuers”) issued $300.0 million of 5.125% senior notes due June 1, 2025 (the “2025 Notes”). The 2025 Notes were issued at 100.0% of their par value with proceeds of $295.4 million, net of related fees and expenses. Proceeds from the sale of the 2025 Notes are intended to be used for acquisitions and to pay fees and expenses incurred in connection with any such acquisitions and the offering, with any remaining net proceeds to be used for general corporate purposes, which may include repaying indebtedness, capital expenditures and funding working capital. The 2025 Notes were issued under an indenture dated June 1, 2017 (as amended and supplemented, the “2017 Indenture”). The 2017 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 its assets, enter inter certain transactions with affiliates, and designate subsidiaries as unrestricted subsidiaries. The 2017 Indenture also contains customary events of default. Interest on the 2025 Notes is payable semi-annually on June 1 and December 1 of each year commencing on December 1, 2017. On March 8, 2016, 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 pay expenses incurred in connection with these acquisitions. The 2022 Notes were issued under an indenture dated March 8, 2016, the terms of which are generally consistent with the 2017 Indenture. Interest on the 2022 Notes is payable semi-annually in arrears on April 15 and October 15 of each year. 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 and the 2025 Notes, the “Senior Notes”). 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 2017 Indenture. Interest on the 2023 Notes is payable semi-annually in arrears on January 15 and July 15 of each year. As of July 1, 2017 and December 31, 2016, the Company was in compliance with all financial 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 the original aggregate amount 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 January 19, 2017, Summit LLC entered into Amendment No. 1 (“Amendment No. 1”) to the credit agreement governing the Senior Secured Credit Facilities (the “Credit Agreement”), which, among other things, reduced the applicable margin in respect of the $640.3 million outstanding principal amount of term loans thereunder and included a 1.00% prepayment premium in connection with certain further repricing events that occur on or prior to the six-month anniversary of the effective date of Amendment No. 1. All other material terms and provisions remain substantially identical to the terms and provisions in place immediately prior to the effectiveness of Amendment No. 1. 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 no outstanding borrowings under the revolving credit facility as of July 1, 2017 and December 31, 2016, leaving remaining borrowing capacity of $218.9 million as of July 1, 2017, which is net of $16.1 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 1, 2017 and December 31, 2016, Summit LLC was in compliance with all financial 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. The following table presents the activity for the deferred financing fees for the six months ended July 1, 2017 and July 2, 2016: Deferred financing fees Balance—December 31, 2016 $ 18,290 Loan origination fees 5,308 Amortization (1,883) Write off of deferred financing fees (45) Balance—July 1, 2017 $ 21,670 Balance—January 2, 2016 $ 15,892 Loan origination fees 5,109 Amortization (1,590) Balance—July 2, 2016 $ 19,411 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 1, 2017 or December 31, 2016.

Fair Value

Fair Value	6 Months Ended
	Jul. 01, 2017
Fair Value	7. 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 (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 July 1, 2017 and December 31, 2016 was: July 1, December 31, 2017 2016 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ 3,250 $ 9,288 Cash flow hedges 844 942 Acquisition-related liabilities and Other noncurrent liabilities Contingent consideration $ 13,979 $ 2,377 Cash flow hedges 1,368 1,438 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 to contingent consideration or derivatives as of July 1, 2017 and July 2, 2016. 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 1, 2017 and December 31, 2016 was: July 1, 2017 December 31, 2016 Fair Value Carrying Value Fair Value Carrying Value Level 2 Long-term debt(1) $ 1,906,905 $ 1,833,204 $ 1,586,102 $ 1,536,065 Level 3 Current portion of deferred consideration and noncompete obligations(2) 14,471 14,471 14,874 14,874 Long term portion of deferred consideration and noncompete obligations(3) 24,060 24,060 30,287 30,287 (1) $6.5 million included in current portion of debt as of July 1, 2017 and December 31, 2016. (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. The discount rate used is generally consistent with that used when the obligations were initially recorded. Securities with a maturity of three months or less are considered cash equivalents and the fair value of these assets approximates their carrying value.
Summit Materials, INC [Member]
Fair Value	7. 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 (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 July 1, 2017 and December 31, 2016 was: July 1, December 31, 2017 2016 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ 3,250 $ 9,288 Cash flow hedges 844 942 Acquisition-related liabilities and Other noncurrent liabilities Contingent consideration $ 13,979 $ 2,377 Cash flow hedges 1,368 1,438 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 to contingent consideration or derivatives as of July 1, 2017 and July 2, 2016. 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 1, 2017 and December 31, 2016 was: July 1, 2017 December 31, 2016 Fair Value Carrying Value Fair Value Carrying Value Level 2 Long-term debt(1) $ 1,906,905 $ 1,833,204 $ 1,586,102 $ 1,536,065 Level 3 Current portion of deferred consideration and noncompete obligations(2) 11,971 11,971 12,375 12,375 Long term portion of deferred consideration and noncompete obligations(3) 18,590 18,590 22,784 22,784 (1) $6.5 million included in current portion of debt as of July 1, 2017 and December 31, 2016. (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. The discount rate used is generally consistent with that used when the obligations were initially recorded. Securities with a maturity of three months or less are considered cash equivalents and the fair value of these assets approximates their carrying value.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	6 Months Ended
	Jul. 01, 2017
Accumulated Other Comprehensive Income (Loss)	8. The changes in each component of accumulated other comprehensive income (loss) consisted of the following: Accumulated Foreign currency other Change in translation Cash flow hedge comprehensive retirement plans adjustments adjustments income (loss) Balance — December 31, 2016 $ 1,450 $ (3,106) $ (593) $ (2,249) Postretirement liability adjustment 397 — — 397 Foreign currency translation adjustment — 3,962 — 3,962 Income on cash flow hedges — — 163 163 Balance — July 1, 2017 $ 1,847 $ 856 $ (430) $ 2,273 Balance — January 2, 2016 $ 1,049 $ (3,379) $ (465) $ (2,795) Foreign currency translation adjustment — 2,592 — 2,592 Loss on cash flow hedges — — (1,778) (1,778) Balance — July 2, 2016 $ 1,049 $ (787) $ (2,243) $ (1,981)
Summit Materials, LLC
Accumulated Other Comprehensive Income (Loss)	8. The changes in each component of accumulated other comprehensive income (loss) consisted of the following: Accumulated Foreign currency other Change in translation Cash flow hedge comprehensive retirement plans adjustments adjustments income (loss) Balance — December 31, 2016 $ (7,181) $ (17,790) $ (2,473) $ (27,444) Postretirement liability adjustment 413 — — 413 Foreign currency translation adjustment — 4,124 — 4,124 Income on cash flow hedges — — 172 172 Balance — July 1, 2017 $ (6,768) $ (13,666) $ (2,301) $ (22,735) Balance — January 2, 2016 $ (7,607) $ (19,915) $ (944) $ (28,466) Foreign currency translation adjustment — 5,277 — 5,277 Loss on cash flow hedges — — (3,292) (3,292) Balance — July 2, 2016 $ (7,607) $ (14,638) $ (4,236) $ (26,481)

Income Taxes

Income Taxes	6 Months Ended
	Jul. 01, 2017
Income Taxes	9. Summit Inc.’s tax provision includes its proportional share of Summit Holdings’ tax attributes. Summit Holdings’ subsidiaries are primarily limited liability companies, but do include certain entities organized as C corporations and a Canadian subsidiary. The tax attributes related to the limited liability companies are passed on to Summit Holdings and then to its partners, including Summit Inc. The tax attributes associated with the C corporation and Canadian subsidiaries are fully reflected in the Company’s accounts. Our income tax expense was $3.4 million and $1.3 million in the three and six months ended July 1, 2017, respectively. Our effective income tax rate was lower in the second quarter of 2017 primarily due to the benefit associated with the depletion in excess of U.S. GAAP depletion recognized in our C corporations in the three and six months ended July 1, 2017. During the three and six months periods ended July 2, 2016, our income tax benefit was $1.1 million and $9.2 million, respectively. The effective tax rate for Summit Inc. differs from the federal rate primarily due to (1) the change in valuation allowance, (2) tax depletion expense in excess of the expense recorded under U.S. GAAP, (3) the minority interest in the Summit Holdings partnership that is allocated outside of the Company and (4) various other items such as limitations on meals and entertainment, certain stock compensation and other costs for the three and six months ended July 1, 2017. As of July 1, 2017 and December 31, 2016, Summit Inc. had a valuation allowance of $514.5 million and $502.8 million, respectively, on substantially all of its net deferred tax assets, including its net operating loss carryforwards. In assessing the realizability of deferred tax assets, including the deferred tax assets subject to the TRA described below, management determined that it was more likely than not that a portion of the deferred tax assets would not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible, as well as consideration of tax-planning strategies we may seek to utilize of any net operating loss carryforwards scheduled to expire in the near future. Each of these items was considered in our evaluation of the realizability of deferred tax assets as of December 31, 2016 and each subsequent period through July 1, 2017. As of July 1, 2017, the positive and negative evidence that was considered in the evaluation of the valuation allowance that existed as of December 31, 2016 remained relatively consistent. Further, we have not yet moved into a position where there is consistent cumulative income in conjunction with other sources of taxable income that would allow the Company to release the valuation allowance. As our estimates for income within Summit Inc. increase and become positive on a cumulative basis, we will consider that as significant positive evidence which may lead to a reduction in the valuation allowance against our deferred tax assets. We prepare our estimates of income quarterly, and would consider income in 2017 to be significant positive evidence in connection with our analysis of other sources of taxable income which may lead to releasing some or all of our valuation allowance. Tax Receivable Agreement —The Company is party to a TRA with the holders of LP Units and certain other pre-initial public offering owners (“Investor Entities”) that provides for the payment by Summit Inc. to exchanging holders of LP Units of 85% of the benefits, if any, that Summit Inc. actually realizes (or, under certain circumstances such as an early termination of the TRA, is deemed to realize) as a result of (i) increases in the tax basis of tangible and intangible assets of Summit Holdings and (ii) the utilization of certain net operating losses of the Investor Entities and certain other tax benefits related to entering into the TRA, including tax benefits attributable to payments under the TRA. As of December 31, 2016, we had a partial valuation allowance against all of our net deferred tax assets, including our net operating loss carryforwards. In the six months ended July 1, 2017, 1,014,159 LP Units were acquired by Summit Inc. in exchange for an equal number of newly-issued shares of Summit Inc.’s Class A common stock. These exchanges resulted in new deferred tax assets of approximately $13.5 million, and an increase in our valuation allowance for those new deferred tax assets. As of July 1, 2017, we performed an analysis of the realizability of all of our deferred tax assets, including those subject to the TRA. We determined that $1.7 million of the valuation allowance could be reduced based on actual income during the six months ended July 1, 2017 and our estimates of income within Summit Inc. for the remainder of the year. Further, as we now believe $1.7 million more of our TRA net operating loss carryforward deferred tax asset is now more likely than not to be realizable, we concluded that 85% of that amount, or $1.5 million, had also become probable of being payable under our TRA, and as such, recorded additional TRA expense and TRA liability. As discussed above, w e will consider positive income on a cumulative basis as significant positive evidence of the future realizability of our deferred tax assets. Our net operating loss carryforward deferred tax assets begin to expire in 2030, and as such, we have not given consideration to any potential tax planning strategies as a source of future taxable income to monetize those net operating loss carryforwards. The Company will continue to monitor facts and circumstances, including our analysis of other sources of taxable income, in the reassessment of the likelihood that the tax benefit will be realized. Tax Distributions – The holders of Summit Holdings’ LP Units, including Summit Inc., incur U.S. federal, state and local income taxes on their share of any taxable income of Summit Holdings. The limited partnership agreement of Summit Holdings provides for pro rata cash distributions (“tax distributions”) to the holders of the LP Units in an amount generally calculated to provide each holder of LP Units with sufficient cash to cover its tax liability in respect of the LP Units. In general, these tax distributions are computed based on Summit Holdings’ estimated taxable income allocated to each holder of LP Units multiplied by an assumed tax rate equal to the highest effective marginal combined U.S. federal, state and local income tax rate applicable to an individual or corporate resident in New York, New York (or a corporate resident in certain circumstances). In the six months ended July 1, 2017 and July 2, 2016, $0.1 million and $0.7 million, respectively, of tax distribution payments were made. C Corporation Subsidiaries — The effective income tax rate for the C corporations differ 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 Company’s Canadian subsidiary is not significantly different from its historical effective tax rate. As of July 1, 2017 and December 31, 2016, Summit Inc. and its subsidiaries had 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 three and six months ended July 1, 2017 and July 2, 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 1, 2017 and December 31, 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 three and six months ended July 1, 2017 and July 2, 2016.

Net Loss Per Share

Net Loss Per Share	6 Months Ended
	Jul. 01, 2017
Net Loss Per Share
Net Loss Per Share	10. NET EARNINGS (LOSS) PER SHARE Basic earnings (loss) per share is computed by dividing net earnings (loss) by the weighted average common shares outstanding and diluted net earnings (loss) is computed by dividing net earnings (loss), adjusted for changes in the earnings allocated to Summit Inc. as a result of the assumed conversion of LP Units, by the weighted-average common shares outstanding assuming dilution. The following table shows the calculation of basic earnings (loss) per share: Three months ended Six months ended July 1, July 2, July 1, July 2, 2017 2016 2017 2016 Net income (loss) attributable to Summit Inc. $ 50,000 $ 13,371 $ (2,444) $ (7,747) Weighted average shares of Class A stock outstanding 106,898,512 62,743,149 106,035,087 56,812,906 Basic income (loss) per share $ 0.47 $ 0.21 $ (0.02) $ (0.14) Net income (loss) attributable to Summit Inc. $ 50,000 $ 13,371 $ (2,444) $ (7,747) Add: Noncontrolling interest impact of LP Unit conversion — — — (12,702) Diluted net income (loss) attributable to Summit Inc. 50,000 13,371 (2,444) (20,449) Weighted average shares of Class A stock outstanding 106,898,512 62,743,149 106,035,087 56,812,906 Add: weighted average of LP Units — — — 44,141,327 Add: stock options 759,649 1,012,467 — — Add: warrants 33,877 21,975 — — Add: restricted stock units 150,420 94,713 — — Add: performance stock units 66,430 21,605 — — Weighted average dilutive shares outstanding 107,908,888 63,893,909 106,035,087 100,954,233 Diluted earnings (loss) per share $ 0.46 $ 0.21 $ (0.02) $ (0.20) Excluded from the above calculations were the shares noted below as they were antidilutive: Three months ended Six months ended July 1, July 2, July 1, July 2, 2017 2016 2017 2016 Antidilutive shares: LP Units 4,574,104 38,418,311 4,821,955 — Time-vesting stock options — — 5,040,170 4,496,672 Time-vesting restricted stock units — — 513,998 360,812 Market-based restricted stock units — — 211,455 130,691 Warrants — — 102,778 160,333

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jul. 01, 2017
Commitments and Contingencies	11. COMMITMENTS AND CONTINGENCIES The Company is party to certain legal actions arising from the ordinary course of business activities. Accruals are recorded when the outcome is probable and can be reasonably estimated. While the ultimate results of claims and litigation cannot be predicted with certainty, management expects that the ultimate resolution of all pending or threatened claims and litigation will not have a material effect on the Company’s consolidated results of operations, financial position or liquidity. The Company 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 1, 2017, 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 1, 2017 and December 31, 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 asset retirement obligations arising from regulatory and contractual requirements to perform reclamation activities at the time certain quarries and landfills are closed. As of July 1, 2017 and December 31, 2016, $20.5 million and $18.8 million, respectively, were included in other noncurrent liabilities on the consolidated balance sheets and $5.8 million and $5.1 million, respectively, were included in accrued expenses for future reclamation costs. The total undiscounted anticipated costs for site reclamation as of July 1, 2017 and December 31, 2016 were $69.4 million and $63.6 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.
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 1, 2017, 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 1, 2017 and December 31, 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 asset retirement obligations arising from regulatory and contractual requirements to perform reclamation activities at the time certain quarries and landfills are closed. As of July 1, 2017 and December 31, 2016, $20.5 million and $18.8 million, respectively, were included in other noncurrent liabilities on the consolidated balance sheets and $5.8 million and $5.1 million, respectively, were included in accrued expenses for future reclamation costs. The total undiscounted anticipated costs for site reclamation as of July 1, 2017 and December 31, 2016 were $69.4 million and $63.6 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.

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	6 Months Ended
	Jul. 01, 2017
Supplemental Cash Flow Information	12. SUPPLEMENTAL CASH FLOW INFORMATION Supplemental cash flow information is as follows: Six months ended July 1, July 2, 2017 2016 Cash payments: Interest $ 44,201 $ 35,321 Income taxes 954 1,017 Non cash financing activities: Exchange of LP units to shares of Class A common stock 27,600 263,649
Summit Materials, LLC
Supplemental Cash Flow Information	11. Supplemental cash flow information is as follows: Six months ended July 1, July 2, 2017 2016 Cash payments: Interest $ 44,201 $ 35,321 Income taxes 954 1,017

Segment Information

Segment Information	6 Months Ended
	Jul. 01, 2017
Segment Information	13. SEGMENT INFORMATION 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. 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 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 as of July 1, 2017 and December 31, 2016 and for the three and six months ended July 1, 2017 and July 2, 2016: Three months ended Six months ended July 1, July 2, July 1, July 2, 2017 2016 2017 2016 Revenue*: West $ 275,855 $ 226,277 $ 419,074 $ 349,994 East 164,009 139,380 261,232 210,054 Cement 84,229 79,617 128,064 113,605 Total revenue $ 524,093 $ 445,274 $ 808,370 $ 673,653 * Three months ended Six months ended July 1, July 2, July 1, July 2, 2017 2016 2017 2016 Revenue by product*: Aggregates $ 84,221 $ 73,035 $ 145,843 $ 122,943 Cement 78,893 69,968 118,328 98,504 Ready-mix concrete 128,713 97,300 221,890 177,466 Asphalt 83,480 75,978 103,017 88,634 Paving and related services 97,708 78,486 134,004 105,634 Other 51,078 50,507 85,288 80,472 Total revenue $ 524,093 $ 445,274 $ 808,370 $ 673,653 * Three months ended Six months ended July 1, July 2, July 1, July 2, 2017 2016 2017 2016 Adjusted EBITDA: West $ 60,520 $ 50,585 $ 76,219 $ 63,864 East 38,766 35,674 43,114 38,847 Cement 43,783 37,593 46,468 38,564 Corporate and other (7,834) (9,120) (16,936) (18,134) Total Adjusted EBITDA 135,235 114,732 148,865 123,141 Interest expense 25,986 25,617 50,955 47,194 Depreciation, depletion and amortization 44,587 37,038 83,891 68,938 Accretion 452 370 896 830 IPO/ Legacy equity modification costs — 24,751 — 24,751 Loss on debt financings — — 190 — Tax receivable agreement expense 1,525 — 1,525 — Transaction costs 2,620 290 3,893 3,606 Non-cash compensation 4,676 3,029 9,424 5,065 Other (134) 3,188 (146) 3,008 Income (loss) from continuing operations before taxes $ 55,523 $ 20,449 $ (1,763) $ (30,251) Six months ended July 1, July 2, 2017 2016 Purchases of property, plant and equipment West $ 51,378 $ 49,645 East 37,566 26,874 Cement 17,606 12,828 Total reportable segments 106,550 89,347 Corporate and other 2,538 2,322 Total purchases of property, plant and equipment $ 109,088 $ 91,669 Three months ended Six months ended July 1, July 2, July 1, July 2, 2017 2016 2017 2016 Depreciation, depletion, amortization and accretion: West $ 17,419 $ 16,186 $ 33,082 $ 32,222 East 16,933 12,310 32,311 22,741 Cement 10,025 8,269 18,073 13,528 Total reportable segments 44,377 36,765 83,466 68,491 Corporate and other 662 643 1,321 1,277 Total depreciation, depletion, amortization and accretion $ 45,039 $ 37,408 $ 84,787 $ 69,768 July 1, December 31, 2017 2016 Total assets: West $ 1,132,152 $ 902,763 East 998,002 870,613 Cement 889,365 868,440 Total reportable segments 3,019,519 2,641,816 Corporate and other 345,649 139,650 Total $ 3,365,168 $ 2,781,466
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. 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 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 as of July 1, 2017 and December 31, 2016 and for the three and six months ended July 1, 2017 and July 2, 2016: Three months ended Six months ended July 1, July 2, July 1, July 2, 2017 2016 2017 2016 Revenue*: West $ 275,855 $ 226,277 $ 419,074 $ 349,994 East 164,009 139,380 261,232 210,054 Cement 84,229 79,617 128,064 113,605 Total revenue $ 524,093 $ 445,274 $ 808,370 $ 673,653 * Three months ended Six months ended July 1, July 2, July 1, July 2, 2017 2016 2017 2016 Revenue by product*: Aggregates $ 84,221 $ 73,035 $ 145,843 $ 122,943 Cement 78,893 69,968 118,328 98,504 Ready-mix concrete 128,713 97,300 221,890 177,466 Asphalt 83,480 75,978 103,017 88,634 Paving and related services 97,708 78,486 134,004 105,634 Other 51,078 50,507 85,288 80,472 Total revenue $ 524,093 $ 445,274 $ 808,370 $ 673,653 * Three months ended Six months ended July 1, July 2, July 1, July 2, 2017 2016 2017 2016 Adjusted EBITDA: West $ 60,520 $ 50,585 $ 76,219 $ 63,864 East 38,766 35,674 43,114 38,847 Cement 43,783 37,593 46,468 38,564 Corporate and other (7,834) (9,120) (16,936) (18,117) Total Adjusted EBITDA 135,235 114,732 148,865 123,158 Interest expense 25,772 25,363 50,487 46,649 Depreciation, depletion and amortization 44,587 37,038 83,891 68,938 Accretion 452 370 896 830 IPO/ Legacy equity modification costs — 24,751 — 24,751 Loss on debt financings — — 190 — Transaction costs 2,620 290 3,893 3,606 Non-cash compensation 4,676 3,029 9,424 5,065 Other (134) 3,188 (146) 3,008 Income (loss) from continuing operations before taxes $ 57,262 $ 20,703 $ 230 $ (29,689) Six months ended July 1, July 2, 2017 2016 Purchases of property, plant and equipment West $ 51,378 $ 49,645 East 37,566 26,874 Cement 17,606 12,828 Total reportable segments 106,550 89,347 Corporate and other 2,538 2,322 Total purchases of property, plant and equipment $ 109,088 $ 91,669 Three months ended Six months ended July 1, July 2, July 1, July 2, 2017 2016 2017 2016 Depreciation, depletion, amortization and accretion: West $ 17,419 $ 16,186 $ 33,082 $ 32,222 East 16,933 12,310 32,311 22,741 Cement 10,025 8,269 18,073 13,528 Total reportable segments 44,377 36,765 83,466 68,491 Corporate and other 662 643 1,321 1,277 Total depreciation, depletion, amortization and accretion $ 45,039 $ 37,408 $ 84,787 $ 69,768 July 1, December 31, 2017 2016 Total assets: West $ 1,132,152 $ 902,763 East 998,002 870,613 Cement 889,365 868,440 Total reportable segments 3,019,519 2,641,816 Corporate and other 344,443 134,604 Total $ 3,363,962 $ 2,776,420

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jul. 01, 2017
Related Party Transactions	14. RELATED PARTY TRANSACTIONS Blackstone Advisory Partners L.P., an affiliate of Blackstone Management Partners L.L.C., served as an initial purchaser of $18.8 million of the 2022 Notes issued in March 2016, and received compensation in connection therewith.
Summit Materials, LLC
Related Party Transactions	13. Blackstone Advisory Partners L.P., an affiliate of Blackstone Management Partners L.L.C., served as an initial purchaser of $18.8 million of the 2022 Notes issued in March 2016 and received compensation in connection therewith.

Senior Notes' Guarantor and Non

Senior Notes' Guarantor and Non-Guarantor Financial Information	6 Months Ended
	Jul. 01, 2017
Summit Materials, LLC
Senior Notes' Guarantor and Non-Guarantor Financial Information	14. 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 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. 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 1, 2017 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 344,726 $ 2,722 $ 18,625 $ (13,010) $ 353,063 Accounts receivable, net — 229,435 18,218 (107) 247,546 Intercompany receivables 599,021 286,499 — (885,520) — Cost and estimated earnings in excess of billings — 26,314 2,898 — 29,212 Inventories — 178,674 4,212 — 182,886 Other current assets 1,779 8,578 1,995 — 12,352 Total current assets 945,526 732,222 45,948 (898,637) 825,059 Property, plant and equipment, net 7,178 1,513,558 35,080 — 1,555,816 Goodwill — 859,568 58,943 — 918,511 Intangible assets, net — 17,344 — — 17,344 Other assets 3,436,125 156,967 2,073 (3,547,933) 47,232 Total assets $ 4,388,829 $ 3,279,659 $ 142,044 $ (4,446,570) $ 3,363,962 Liabilities and Member’s Interest Current liabilities: Current portion of debt $ 6,500 $ — $ — $ — $ 6,500 Current portion of acquisition-related liabilities — 15,221 — — 15,221 Accounts payable 2,109 104,732 9,476 (107) 116,210 Accrued expenses 44,674 85,046 2,550 (13,010) 119,260 Intercompany payables 456,926 420,011 8,583 (885,520) — Billings in excess of costs and estimated earnings — 15,622 1,251 — 16,873 Total current liabilities 510,209 640,632 21,860 (898,637) 274,064 Long-term debt 1,807,713 — — — 1,807,713 Acquisition-related liabilities — 32,569 — — 32,569 Other noncurrent liabilities 3,329 213,371 75,179 (171,317) 120,562 Total liabilities 2,321,251 886,572 97,039 (1,069,954) 2,234,908 Total member's interest 2,067,578 2,393,087 45,005 (3,376,616) 1,129,054 Total liabilities and member’s interest $ 4,388,829 $ 3,279,659 $ 142,044 $ (4,446,570) $ 3,363,962 Condensed Consolidating Balance Sheets December 31, 2016 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 133,862 $ 4,820 $ 14,656 $ (10,666) $ 142,672 Accounts receivable, net — 155,389 7,090 (102) 162,377 Intercompany receivables 521,658 321,776 — (843,434) — Cost and estimated earnings in excess of billings — 6,830 620 — 7,450 Inventories — 153,374 4,305 — 157,679 Other current assets 1,259 11,012 529 — 12,800 Total current assets 656,779 653,201 27,200 (854,202) 482,978 Property, plant and equipment, net 7,033 1,418,902 20,517 — 1,446,452 Goodwill — 735,490 46,722 — 782,212 Intangible assets, net — 17,989 — — 17,989 Other assets 3,202,706 125,270 1,946 (3,283,133) 46,789 Total assets $ 3,866,518 $ 2,950,852 $ 96,385 $ (4,137,335) $ 2,776,420 Liabilities and Member’s Interest Current liabilities: Current portion of debt $ 6,500 $ — $ — $ — $ 6,500 Current portion of acquisition-related liabilities 1,000 20,663 — — 21,663 Accounts payable 1,497 76,886 3,329 (102) 81,610 Accrued expenses 46,460 73,807 872 (10,666) 110,473 Intercompany payables 509,503 327,405 6,526 (843,434) — Billings in excess of costs and estimated earnings — 15,242 214 — 15,456 Total current liabilities 564,960 514,003 10,941 (854,202) 235,702 Long-term debt 1,514,456 — — — 1,514,456 Acquisition-related liabilities — 25,161 — — 25,161 Other noncurrent liabilities 2,395 231,199 56,356 (165,242) 124,708 Total liabilities 2,081,811 770,363 67,297 (1,019,444) 1,900,027 Total member's interest 1,784,707 2,180,489 29,088 (3,117,891) 876,393 Total liabilities and member’s interest $ 3,866,518 $ 2,950,852 $ 96,385 $ (4,137,335) $ 2,776,420 Condensed Consolidating Statements of Operations For the three months ended July 1, 2017 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — 502,535 23,212 (1,654) $ 524,093 Cost of revenue (excluding items shown separately below) — 320,315 17,243 (1,654) 335,904 General and administrative expenses 14,658 44,023 2,025 — 60,706 Depreciation, depletion, amortization and accretion 663 43,381 995 — 45,039 Operating (loss) income (15,321) 94,816 2,949 — 82,444 Other (income) expense, net (93,901) (226) (219) 93,756 (590) Interest expense (income) 24,765 (75) 1,082 — 25,772 Income (loss) from operations before taxes 53,815 95,117 2,086 (93,756) 57,262 Income tax expense — 2,902 533 — 3,435 Net income 53,815 92,215 1,553 (93,756) 53,827 Net income attributable to noncontrolling interest — — — 12 12 Net income (loss) attributable to member of Summit Materials, LLC $ 53,815 $ 92,215 $ 1,553 $ (93,768) $ 53,815 Comprehensive income (loss) attributable to member of Summit Materials, LLC $ 57,406 $ 92,042 $ (1,865) $ (90,177) $ 57,406 Condensed Consolidating Statements of Operations For the three months ended July 2, 2016 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 434,822 $ 12,494 $ (2,042) $ 445,274 Cost of revenue (excluding items shown separately below) — 278,607 8,573 (2,042) 285,138 General and administrative expenses 37,543 36,681 1,556 — 75,780 Depreciation, depletion, amortization and accretion 644 35,629 1,135 — 37,408 Operating (loss) income (38,187) 83,905 1,230 — 46,948 Other (income) expense, net (81,249) 863 (126) 81,394 882 Interest expense 21,347 3,154 862 — 25,363 Income (loss) from operations before taxes 21,715 79,888 494 (81,394) 20,703 Income tax (benefit) expense — (1,195) 139 — (1,056) Net income (loss) 21,715 81,083 355 (81,394) 21,759 Net income attributable to noncontrolling interest — — — 44 44 Net income (loss) attributable to member of Summit Materials, LLC $ 21,715 $ 81,083 $ 355 $ (81,438) $ 21,715 Comprehensive income (loss) attributable to member of Summit Materials, LLC $ 21,292 $ 82,141 $ (280) $ (81,861) $ 21,292 Condensed Consolidating Statements of Operations For the six months ended July 1, 2017 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — 778,911 32,621 (3,162) $ 808,370 Cost of revenue (excluding items shown separately below) — 532,308 24,330 (3,162) 553,476 General and administrative expenses 29,707 87,397 3,343 — 120,447 Depreciation, depletion, amortization and accretion 1,321 81,819 1,647 — 84,787 Operating (loss) income (31,028) 77,387 3,301 — 49,660 Other (income) loss, net (78,490) 9 (255) 77,679 (1,057) Interest expense 48,403 138 1,946 — 50,487 (Loss) income from operations before taxes (941) 77,240 1,610 (77,679) 230 Income tax expense — 722 535 — 1,257 Net (loss) income (941) 76,518 1,075 (77,679) (1,027) Net loss attributable to noncontrolling interest — — — (86) (86) Net (loss) income attributable to member of Summit Materials, LLC $ (941) $ 76,518 $ 1,075 $ (77,593) $ (941) Comprehensive income (loss) attributable to member of Summit Materials, LLC $ 3,768 $ 75,933 $ (3,049) $ (72,884) $ 3,768 Condensed Consolidating Statements of Operations For the six months ended July 2, 2016 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 656,478 $ 21,182 $ (4,007) $ 673,653 Cost of revenue (excluding items shown separately below) — 451,496 14,439 (4,007) 461,928 General and administrative expenses 51,726 69,748 2,992 — 124,466 Depreciation, depletion, amortization and accretion 1,277 66,299 2,192 — 69,768 Operating (loss) income (53,003) 68,935 1,559 — 17,491 Other (income) expense, net (68,999) 1,194 (309) 68,645 531 Interest expense 36,445 8,482 1,722 — 46,649 (Loss) income from operations before taxes (20,449) 59,259 146 (68,645) (29,689) Income (benefit) tax benefit — (9,283) 78 — (9,205) Net loss (income) (20,449) 68,542 68 (68,645) (20,484) Net loss attributable to noncontrolling interest — — — (35) (35) Net (loss) income attributable to member of Summit Materials, LLC $ (20,449) $ 68,542 $ 68 $ (68,610) $ (20,449) Comprehensive (loss) income attributable to member of Summit Materials, LLC $ (18,464) $ 71,834 $ (5,209) $ (66,625) $ (18,464) Condensed Consolidating Statements of Cash Flows For the six months ended July 1, 2017 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ (57,616) $ 49,299 $ 19,929 $ — $ 11,612 Cash flow from investing activities: Acquisitions, net of cash acquired (15,000) (172,523) (25,601) — (213,124) Purchase of property, plant and equipment (2,537) (105,116) (1,435) — (109,088) Proceeds from the sale of property, plant, and equipment — 8,352 59 — 8,411 Other — 137 — — 137 Net cash used for investing activities (17,537) (269,150) (26,977) — (313,664) Cash flow from financing activities: Proceeds from investment by member 128,538 104,338 10,717 — 243,593 Capital issuance costs (627) — — — (627) Net proceeds from debt issuance 302,000 — — — 302,000 Loans received from and payments made on loans from other Summit Companies (130,366) 132,577 133 (2,344) — Payments on long-term debt (5,250) (4,038) — — (9,288) Payments on acquisition-related liabilities — (14,704) — — (14,704) Financing costs (5,308) — — — (5,308) Distributions from partnership (2,579) — — — (2,579) Other (391) (420) (21) — (832) Net cash provided by (used for) financing activities 286,017 217,753 10,829 (2,344) 512,255 Impact of cash on foreign currency — — 188 — 188 Net increase (decrease) in cash 210,864 (2,098) 3,969 (2,344) 210,391 Cash — Beginning of period 133,862 4,820 14,656 (10,666) 142,672 Cash — End of period $ 344,726 $ 2,722 $ 18,625 $ (13,010) $ 353,063 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 $ (101,568) $ 77,254 $ (2,186) $ — $ (26,500) Cash flow from investing activities: Acquisitions, net of cash acquired (60,670) (235,994) — — (296,664) Purchase of property, plant and equipment (2,322) (89,071) (276) — (91,669) Proceeds from the sale of property, plant, and equipment — 9,422 20 — 9,442 Other — 1,500 — — 1,500 Net cash used for investing activities (62,992) (314,143) (256) — (377,391) Cash flow from financing activities: Proceeds from investment by member (448,597) 448,710 — — 113 Capital issuance costs (136) — — — (136) Net proceeds from debt issuance 321,000 — — — 321,000 Loans received from and payments made on loans from other Summit Companies 189,466 (187,411) 92 (2,147) — Payments on long-term debt (60,250) (3,426) — — (63,676) Payments on acquisition-related liabilities (400) (22,762) — — (23,162) Financing costs (5,110) — — — (5,110) Distributions from partnership (2,873) — — — (2,873) Net cash (used for) provided by financing activities (6,900) 235,111 92 (2,147) 226,156 Impact of cash on foreign currency — — 498 — 498 Net decrease in cash (171,460) (1,778) (1,852) (2,147) (177,237) Cash — Beginning of period 180,712 4,068 12,208 (11,600) 185,388 Cash — End of period $ 9,252 $ 2,290 $ 10,356 $ (13,747) $ 8,151

Summary of Organization and S23

Summary of Organization and Significant Accounting Policies (Policies)	6 Months Ended
	Jul. 01, 2017
Company Information
Initial Public Offering	On September 23, 2014, Summit Inc. was formed as a Delaware corporation to be a holding company. Its sole material asset is a controlling equity interest in Summit Materials Holdings L.P. (“Summit Holdings”). Pursuant to a reorganization into a holding company structure (the “Reorganization”) consummated 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 and, through Summit Holdings, conducts its business.
Follow-On Offering	On January 10, 2017, Summit Inc. raised $237.6 million, net of underwriting discounts, through the issuance of 10,000,000 shares of Class A common stock at a public offering price of $24.05 per share. Summit Inc. used these proceeds to purchase an equal number of limited partnership interests in Summit Holdings (“LP Units”) and caused Summit Holdings to use a portion of the proceeds from the offering to acquire two materials-based companies for a combined purchase price of approximately $ 110 million in cash, with remaining net proceeds to be used for general corporate purposes, which may include, but is not limited to, funding acquisitions, repaying indebtedness, capital expenditures and funding working capital.
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 (“SEC”). Certain information and footnote disclosures typically included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. These unaudited consolidated financial statements should be read in conjunction with the Company's audited consolidated financial statements and the notes thereto as of and for the year ended December 31, 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 1, 2017, the results of operations for the three and six months ended July 1, 2017 and July 2, 2016 and cash flows for the six months ended July 1, 2017 and July 2, 2016.
Principles of Consolidation	Principles of Consolidation —The consolidated financial statements include the accounts of Summit Inc. and its majority owned subsidiaries. All intercompany balances and transactions have been eliminated. As a result of the Reorganization, Summit Holdings became a variable interest entity over which Summit Inc. has 100% voting power and control and for which Summit Inc. has the obligation to absorb losses and the right to receive benefits. During 2016 and 2017, certain limited partners of Summit Holdings exchanged their LP Units for shares of Class A common stock of Summit Inc. The following table summarizes the changes in our ownership of Summit Holdings: Summit Inc. Shares (Class A) LP Units Total Summit Inc. Ownership Percentage Balance — December 31, 2016 96,033,222 5,151,297 101,184,519 94.9 % January 2017 public offering 10,000,000 - 10,000,000 Exchanges during period 236,095 (236,095) - Other equity transactions 134,423 - 134,423 Balance — April 1, 2017 106,403,740 4,915,202 111,318,942 95.6 % Exchanges during period 778,064 (778,064) - Other equity transactions 310,175 - 310,175 Balance — July 1, 2017 107,491,979 4,137,138 111,629,117 96.3 % Balance — January 2, 2016 49,745,944 50,275,825 100,021,769 49.7 % Issuance of Class A shares 1,038 - 1,038 Stock Dividend - December 28, 2016 1,135,692 - 1,135,692 Balance — April 2, 2016 50,882,674 50,275,825 101,158,499 50.3 % Exchanges during period 13,177,754 (13,177,754) - Other equity transactions 6,250 - 6,250 Balance — July 2, 2016 64,066,678 37,098,071 101,164,749 63.3 % As a result, Summit Inc. is Summit Holdings’ primary beneficiary and thus consolidates Summit Holdings in its consolidated financial statements with a corresponding noncontrolling interest elimination, which was 3.7% and 5.1% as of July 1, 2017 and December 31, 2016, respectively. Noncontrolling interests in consolidated subsidiaries represent a 20% ownership in Ohio Valley Asphalt, LLC. The Company attributes consolidated stockholders’ equity and net income separately to the controlling and noncontrolling interests. 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	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, valuation of deferred tax assets, 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. 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	Business and Credit Concentrations— The Company’s operations are conducted primarily across 21 U.S. states and in British Columbia, Canada, with the most significant revenue generated in Texas, Kansas, Utah and Missouri. 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 three and six months ended July 1, 2017 and July 2, 2016.
Earnings per Share	Earnings per Share— The Company computes basic earnings per share attributable to stockholders by dividing income attributable to Summit Inc. by the weighted-average shares of Class A common stock outstanding. Diluted earnings per share reflects the potential dilution beyond shares for basic earnings per share that could occur if securities or other contracts to issue common stock were exercised, converted into common stock, or resulted in the issuance of common stock that would have shared in the Company’s earnings. Since the Class B common stock has no economic value, those shares are not included in the weighted-average common share amount for basic or diluted earnings per share. In addition, as the shares of Class A common stock are issued by Summit Inc., the earnings and equity interests of noncontrolling interests are not included in basic earnings per share.
Tax Receivable Agreement	Tax Receivable Agreement— When the Company purchases LP Units for cash or LP Units are exchanged for shares of Class A common stock, this results in increases in the Company’s share of the tax basis of the tangible and intangible assets, which increases the tax depreciation and amortization deductions that otherwise would not have been available to us. These increases in tax basis and tax depreciation and amortization deductions are expected to reduce the amount of cash taxes that we would otherwise be required to pay in the future. On March 11, 2015, we entered into a tax receivable agreement (“TRA”) with the pre-IPO owners that requires us to pay them 85% of the amount of cash savings, if any, in U.S. federal, state, and local income tax that we actually realize (or, under certain circumstances such as an early termination of the TRA, we are deemed to realize) as a result of the increases in tax basis in connection with exchanges by the pre-IPO owners described above and certain other tax benefits attributable to payments under the TRA. On a quarterly basis, we evaluate the realizability of the deferred tax assets resulting from the exchange of LP Units for Class A common stock occurring during the period. Our evaluation considers all sources of taxable income; all evidence, both positive and negative, is considered to determine whether, based on the weight of that evidence, a valuation allowance is needed for some portion or all of the deferred tax assets. If deferred tax assets are determined to be realizable, we record a TRA liability of 85% of such deferred tax assets. In subsequent periods, we assess the realizability of all of our deferred tax assets, including the deferred tax assets subject to the TRA. Should we determine a deferred tax asset with a valuation allowance is realizable in a subsequent period, the related valuation allowance will be released and a corresponding TRA liability will be recorded. The realizability of deferred tax assets, including those subject to the TRA, is dependent upon the generation of future taxable income during the periods in which those deferred tax assets become deductible and consideration of prudent and feasible tax-planning strategies. The measurement of the TRA is accounted for as a contingent liability. Therefore, once we determine that a payment to the pre-IPO owners has become probable and can be estimated, the estimate of payment will be accrued.
New Accounting Standards	New Accounting Standards — In March 2017, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2017-07, Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost , which requires that the service cost component be reported in the same line item as employer compensation costs and that the other components of periodic pension costs be reported outside of operating income. The ASU also restricts capitalization of costs to the service cost component. The ASU is effective for public companies for annual periods beginning after December 15, 2017. The Company early adopted this ASU as of the beginning of fiscal year 2017, on a retrospective basis; accordingly, the Company reclassified $62,000 and $160,000 from product cost of revenue to other income in the three and six months ended July 2, 2016, respectively, and $154,000 from general and administrative expenses to other income in the three and six months ended July 2, 2016, to conform to the current year presentation. In January 2017, the FASB issued ASU 2017-04, Simplifying the Test for Goodwill Impairment , which eliminates the two step goodwill impairment test and replaces it with a single step test. The single step test compares the carrying amount of a reporting unit to its fair value; if the carrying amount is greater than the fair value the difference is the amount of the goodwill impairment. Step zero is left unchanged. Therefore, entities that wish to do a qualitative assessment are still permitted to do so. The ASU is effective for SEC filers for fiscal years beginning after December 15, 2020. However, the Company early adopted this ASU as of the beginning of fiscal year 2017. The adoption of this ASU did not have a material impact on the consolidated financial statements. In March 2016, the FASB issued ASU 2016-09, Improvements to Employee Share-Based Payment Accounting, which 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. 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 earnings (deficit) as of the beginning of the fiscal year.
Summit Materials, LLC
Company Information
Initial Public Offering	Summit LLC is a wholly owned indirect subsidiary of Summit Materials Holdings L.P. (“Summit Holdings”), whose primary owner is Summit Materials, Inc. (“Summit Inc.”). 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.
Follow-On Offering	On January 10, 2017, Summit Inc. raised $237.6 million, net of underwriting discounts, through the issuance of 10,000,000 shares of Class A common stock at a public offering price of $24.05 per share. Summit Inc. used these proceeds to purchase an equal number of limited partnership interests in Summit Holdings (“LP Units”) and caused Summit Holdings to use a portion of the proceeds from the offering to acquire two materials-based companies for a combined purchase price of approximately $110 million in cash, with remaining net proceeds to be used for general corporate purposes, which may include, but is not limited to, funding acquisitions, repaying indebtedness, capital expenditures and funding working capital.
Basis of Presentation	Basis of Presentation —These unaudited consolidated financial statements were prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures typically included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. These unaudited consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto as of and for the year ended December 31, 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 1, 2017, the results of operations for the three and six months ended July 1, 2017 and July 2, 2016 and cash flows for the six months ended July 1, 2017 and July 2, 2016.
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. 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	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, valuation of deferred tax assets, 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. 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	Business and Credit Concentrations— The Company’s operations are conducted primarily across 21 U.S. states and in British Columbia, Canada, with the most significant revenue generated in Texas, Kansas, Utah and Missouri. 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 three and six months ended July 1, 2017 and July 2, 2016.
New Accounting Standards	New Accounting Standards — In March 2017, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2017-07, Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost , which requires that the service cost component be reported in the same line item as employer compensation costs and that the other components of periodic pension costs be reported outside of operating income. The ASU also restricts capitalization of costs to the service cost component. The ASU is effective for public companies for annual periods beginning after December 15, 2017. The Company early adopted this ASU as of the beginning of fiscal year 2017, on a retrospective basis; accordingly, the Company reclassified $62,000 and $160,000 from product cost of revenue to other income in the three and six months ended July 2, 2016, respectively, and $154,000 from general and administrative expenses to other income in the three and six months ended July 2, 2016, to conform to the current year presentation. In January 2017, the FASB issued ASU 2017-04, Simplifying the Test for Goodwill Impairment , which eliminates the two step goodwill impairment test and replaces it with a single step test. The single step test compares the carrying amount of a reporting unit to its fair value; if the carrying amount is greater than the fair value the difference is the amount of the goodwill impairment. Step zero is left unchanged. Therefore, entities that wish to do a qualitative assessment are still permitted to do so. The ASU is effective for SEC filers for fiscal years beginning after December 15, 2020. However, the Company early adopted this ASU as of the beginning of fiscal year 2017. The adoption of this ASU did not have a material impact on the consolidated financial statements. In March 2016, the FASB issued ASU 2016-09, Improvements to Employee Share-Based Payment Accounting , which 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. 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 earnings (deficit) as of the beginning of the fiscal year.

Summary of Organization and S24

Summary of Organization and Significant Accounting Policies (Tables)	6 Months Ended
	Jul. 01, 2017
Summary of Organization and Significant Accounting Policies
Schedule of changes in ownership of Summit Holdings	Summit Inc. Shares (Class A) LP Units Total Summit Inc. Ownership Percentage Balance — December 31, 2016 96,033,222 5,151,297 101,184,519 94.9 % January 2017 public offering 10,000,000 - 10,000,000 Exchanges during period 236,095 (236,095) - Other equity transactions 134,423 - 134,423 Balance — April 1, 2017 106,403,740 4,915,202 111,318,942 95.6 % Exchanges during period 778,064 (778,064) - Other equity transactions 310,175 - 310,175 Balance — July 1, 2017 107,491,979 4,137,138 111,629,117 96.3 % Balance — January 2, 2016 49,745,944 50,275,825 100,021,769 49.7 % Issuance of Class A shares 1,038 - 1,038 Stock Dividend - December 28, 2016 1,135,692 - 1,135,692 Balance — April 2, 2016 50,882,674 50,275,825 101,158,499 50.3 % Exchanges during period 13,177,754 (13,177,754) - Other equity transactions 6,250 - 6,250 Balance — July 2, 2016 64,066,678 37,098,071 101,164,749 63.3 %

Acquisitions (Tables)

Acquisitions (Tables)	6 Months Ended
	Jul. 01, 2017
Summary of Assets Acquired and Liabilities Assumed	Six months ended Year Ended July 1, December 31, 2017 2016 Financial assets (1) $ 18,042 $ 22,204 Inventories 6,099 17,215 Property, plant and equipment 84,402 180,321 Intangible assets 13 5,531 Other assets 3,477 6,757 Financial liabilities (1) (10,751) (20,248) Other long-term liabilities (4,157) (36,074) Net assets acquired 97,125 175,706 Goodwill 130,582 176,319 Purchase price 227,707 352,025 Acquisition related liabilities (13,390) (17,034) Other (1,193) 1,967 Net cash paid for acquisitions $ 213,124 $ 336,958 (1) In the first quarter of 2017, we reclassified $1.2 million of accounts payable overdrafts from financial assets to financial liabilities for the year ended December 31, 2016.
Goodwill by Reportable Segment and in Total	West East Cement Total Balance, December 31, 2016 $ 334,257 $ 243,417 $ 204,538 $ 782,212 Acquisitions (1) 95,000 39,009 118 134,127 Foreign currency translation adjustments 2,172 — — 2,172 Balance, July 1, 2017 $ 431,429 $ 282,426 $ 204,656 $ 918,511 Accumulated impairment losses as of July 1, 2017 and December 31, 2016 $ (53,264) $ (14,938) $ — $ (68,202) (1) Reflects goodwill from 2017 acquisitions and working capital adjustments from prior year acquisitions.
Intangible Assets by Type and in Total	July 1, 2017 December 31, 2016 Gross Net Gross Net Carrying Accumulated Carrying Carrying Accumulated Carrying Amount Amortization Amount Amount Amortization Amount Leases $ 15,902 $ (3,752) $ 12,150 $ 15,888 $ (3,382) $ 12,506 Reserve rights 6,234 (1,459) 4,775 8,706 (3,710) 4,996 Trade names 1,000 (708) 292 1,000 (658) 342 Other 249 (122) 127 249 (104) 145 Total intangible assets $ 23,385 $ (6,041) $ 17,344 $ 25,843 $ (7,854) $ 17,989
Estimated Amortization Expense for Intangible Assets	The estimated amortization expense for the intangible assets for each of the five years subsequent to July 1, 2017 is as follows: 2017 (six months) $ 627 2018 1,279 2019 1,260 2020 1,177 2021 1,135 2022 1,122 Thereafter 10,744 Total $ 17,344
Summit Materials, LLC
Summary of Assets Acquired and Liabilities Assumed	Six months ended Year Ended July 1, December 31, 2017 2016 Financial assets (1) $ 18,042 $ 22,204 Inventories 6,099 17,215 Property, plant and equipment 84,402 180,321 Intangible assets 13 5,531 Other assets 3,477 6,757 Financial liabilities (1) (10,751) (20,248) Other long-term liabilities (4,157) (36,074) Net assets acquired 97,125 175,706 Goodwill 130,582 176,319 Purchase price 227,707 352,025 Acquisition related liabilities (13,390) (17,034) Other (1,193) 1,967 Net cash paid for acquisitions $ 213,124 $ 336,958 (1) In the first quarter of 2017, we reclassified $1.2 million of accounts payable overdrafts from financial assets to financial liabilities for the year ended December 31, 2016.
Goodwill by Reportable Segment and in Total	West East Cement Total Balance, December 31, 2016 $ 334,257 $ 243,417 $ 204,538 $ 782,212 Acquisitions (1) 95,000 39,009 118 134,127 Foreign currency translation adjustments 2,172 — — 2,172 Balance, July 1, 2017 $ 431,429 $ 282,426 $ 204,656 $ 918,511 Accumulated impairment losses as of July 1, 2017 and December 31, 2016 $ (53,264) $ (14,938) $ — $ (68,202) (1) Reflects goodwill from 2017 acquisitions and working capital adjustments from prior year acquisitions.
Intangible Assets by Type and in Total	July 1, 2017 December 31, 2016 Gross Net Gross Net Carrying Accumulated Carrying Carrying Accumulated Carrying Amount Amortization Amount Amount Amortization Amount Leases $ 15,902 $ (3,752) $ 12,150 $ 15,888 $ (3,382) $ 12,506 Reserve rights 6,234 (1,459) 4,775 8,706 (3,710) 4,996 Trade names 1,000 (708) 292 1,000 (658) 342 Other 249 (122) 127 249 (104) 145 Total intangible assets $ 23,385 $ (6,041) $ 17,344 $ 25,843 $ (7,854) $ 17,989
Estimated Amortization Expense for Intangible Assets	The estimated amortization expense for the intangible assets for each of the five years subsequent to July 1, 2017 is as follows: 2017 (six months) $ 627 2018 1,279 2019 1,260 2020 1,177 2021 1,135 2022 1,122 Thereafter 10,744 Total $ 17,344

Accounts Receivable, Net (Table

Accounts Receivable, Net (Tables)	6 Months Ended
	Jul. 01, 2017
Summary of Accounts Receivable, Net	July 1, December 31, 2017 2016 Trade accounts receivable $ 239,136 $ 152,845 Retention receivables 11,617 12,117 Receivables from related parties 373 721 Accounts receivable 251,126 165,683 Less: Allowance for doubtful accounts (3,580) (3,306) Accounts receivable, net $ 247,546 $ 162,377
Summit Materials, LLC
Summary of Accounts Receivable, Net	July 1, December 31, 2017 2016 Trade accounts receivable $ 239,136 $ 152,845 Retention receivables 11,617 12,117 Receivables from related parties 373 721 Accounts receivable 251,126 165,683 Less: Allowance for doubtful accounts (3,580) (3,306) Accounts receivable, net $ 247,546 $ 162,377

Inventories (Tables)

Inventories (Tables)	6 Months Ended
	Jul. 01, 2017
Components of Inventories	July 1, December 31, 2017 2016 Aggregate stockpiles $ 115,365 $ 103,073 Finished goods 42,621 35,071 Work in process 5,815 6,440 Raw materials 19,085 13,095 Total $ 182,886 $ 157,679
Summit Materials, LLC
Components of Inventories	July 1, December 31, 2017 2016 Aggregate stockpiles $ 115,365 $ 103,073 Finished goods 42,621 35,071 Work in process 5,815 6,440 Raw materials 19,085 13,095 Total $ 182,886 $ 157,679

Accrued Expenses (Tables)

Accrued Expenses (Tables)	6 Months Ended
	Jul. 01, 2017
Components of Accrued Expenses	July 1, December 31, 2017 2016 Interest $ 24,311 $ 22,991 Payroll and benefits 25,197 30,546 Capital lease obligations 19,838 11,766 Insurance 13,249 11,966 Non-income taxes 10,226 5,491 Professional fees 2,420 2,459 Other (1) 24,019 26,386 Total $ 119,260 $ 111,605 Consists primarily of subcontractor and working capital settlement accruals.
Summit Materials, LLC
Components of Accrued Expenses	July 1, December 31, 2017 2016 Interest $ 24,311 $ 22,991 Payroll and benefits 25,197 30,546 Capital lease obligations 19,838 11,766 Insurance 13,249 11,966 Non-income taxes 10,226 5,491 Professional fees 2,420 2,459 Other (1) 24,019 25,254 Total $ 119,260 $ 110,473 Consists primarily of subcontractor and working capital settlement accruals.

Debt (Tables)

Debt (Tables)	6 Months Ended
	Jul. 01, 2017
Schedule of Debt	July 1, December 31, 2017 2016 Term Loan, due 2022: $637.0 million and $640.3 million, net of $2.3 million and $2.6 million discount at July 1, 2017 and December 31, 2016, respectively $ 634,676 $ 637,658 8 1 ⁄ 2 % Senior Notes, due 2022 250,000 250,000 6 1 ⁄ 8 % Senior Notes, due 2023: $650.0 million, net of $1.5 million and $1.6 million discount at July 1, 2017 and December 31, 2016, respectively 648,528 648,407 5 1 ⁄ 8 % Senior Notes, due 2025 300,000 — Total 1,833,204 1,536,065 Current portion of long-term debt 6,500 6,500 Long-term debt $ 1,826,704 $ 1,529,565
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 1, 2017, are as follows: 2017 (six months) $ 3,250 2018 4,875 2019 6,500 2020 8,125 2021 6,500 2022 857,750 Thereafter 950,000 Total 1,837,000 Less: Original issue net discount (3,796) Less: Capitalized loan costs (18,991) Total debt $ 1,814,213
Summary of Activity for Deferred Financing Fees	Deferred financing fees Balance—December 31, 2016 $ 18,290 Loan origination fees 5,308 Amortization (1,883) Write off of deferred financing fees (45) Balance—July 1, 2017 $ 21,670 Balance—January 2, 2016 $ 15,892 Loan origination fees 5,109 Amortization (1,590) Balance—July 2, 2016 $ 19,411
Summit Materials, LLC
Schedule of Debt	July 1, December 31, 2017 2016 Term Loan, due 2022: $637.0 million and $640.3 million, net of $2.3 million and $2.6 million discount at July 1, 2017 and December 31, 2016, respectively $ 634,676 $ 637,658 8 1 ⁄ 2 % Senior Notes, due 2022 250,000 250,000 6 1 ⁄ 8 % Senior Notes, due 2023: $650.0 million, net of $1.5 million and $1.6 million discount at July 1, 2017 and December 31, 2016, respectively 648,528 648,407 5 1 ⁄ 8 % Senior Notes, due 2025 300,000 — Total 1,833,204 1,536,065 Current portion of long-term debt 6,500 6,500 Long-term debt $ 1,826,704 $ 1,529,565
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 1, 2017, are as follows: 2017 (six months) $ 3,250 2018 4,875 2019 6,500 2020 8,125 2021 6,500 2022 857,750 Thereafter 950,000 Total 1,837,000 Less: Original issue net discount (3,796) Less: Capitalized loan costs (18,991) Total debt $ 1,814,213
Summary of Activity for Deferred Financing Fees	Deferred financing fees Balance—December 31, 2016 $ 18,290 Loan origination fees 5,308 Amortization (1,883) Write off of deferred financing fees (45) Balance—July 1, 2017 $ 21,670 Balance—January 2, 2016 $ 15,892 Loan origination fees 5,109 Amortization (1,590) Balance—July 2, 2016 $ 19,411

Fair Value (Tables)

Fair Value (Tables)	6 Months Ended
	Jul. 01, 2017
Schedule of Contingent Consideration and Derivatives Measured at Fair Value	July 1, December 31, 2017 2016 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ 3,250 $ 9,288 Cash flow hedges 844 942 Acquisition-related liabilities and Other noncurrent liabilities Contingent consideration $ 13,979 $ 2,377 Cash flow hedges 1,368 1,438
Schedule of Carrying Value and Fair Value of Financial Instruments	July 1, 2017 December 31, 2016 Fair Value Carrying Value Fair Value Carrying Value Level 2 Long-term debt(1) $ 1,906,905 $ 1,833,204 $ 1,586,102 $ 1,536,065 Level 3 Current portion of deferred consideration and noncompete obligations(2) 14,471 14,471 14,874 14,874 Long term portion of deferred consideration and noncompete obligations(3) 24,060 24,060 30,287 30,287 (1) $6.5 million included in current portion of debt as of July 1, 2017 and December 31, 2016. (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.
Summit Materials, INC [Member]
Schedule of Contingent Consideration and Derivatives Measured at Fair Value	July 1, December 31, 2017 2016 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ 3,250 $ 9,288 Cash flow hedges 844 942 Acquisition-related liabilities and Other noncurrent liabilities Contingent consideration $ 13,979 $ 2,377 Cash flow hedges 1,368 1,438
Schedule of Carrying Value and Fair Value of Financial Instruments	July 1, 2017 December 31, 2016 Fair Value Carrying Value Fair Value Carrying Value Level 2 Long-term debt(1) $ 1,906,905 $ 1,833,204 $ 1,586,102 $ 1,536,065 Level 3 Current portion of deferred consideration and noncompete obligations(2) 11,971 11,971 12,375 12,375 Long term portion of deferred consideration and noncompete obligations(3) 18,590 18,590 22,784 22,784 (1) $6.5 million included in current portion of debt as of July 1, 2017 and December 31, 2016. (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.

Accumulated Other Comprehensi31

Accumulated Other Comprehensive Income (Loss) (Tables)	6 Months Ended
	Jul. 01, 2017
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	Accumulated Foreign currency other Change in translation Cash flow hedge comprehensive retirement plans adjustments adjustments income (loss) Balance — December 31, 2016 $ 1,450 $ (3,106) $ (593) $ (2,249) Postretirement liability adjustment 397 — — 397 Foreign currency translation adjustment — 3,962 — 3,962 Income on cash flow hedges — — 163 163 Balance — July 1, 2017 $ 1,847 $ 856 $ (430) $ 2,273 Balance — January 2, 2016 $ 1,049 $ (3,379) $ (465) $ (2,795) Foreign currency translation adjustment — 2,592 — 2,592 Loss on cash flow hedges — — (1,778) (1,778) Balance — July 2, 2016 $ 1,049 $ (787) $ (2,243) $ (1,981)
Summit Materials, LLC
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	Accumulated Foreign currency other Change in translation Cash flow hedge comprehensive retirement plans adjustments adjustments income (loss) Balance — December 31, 2016 $ (7,181) $ (17,790) $ (2,473) $ (27,444) Postretirement liability adjustment 413 — — 413 Foreign currency translation adjustment — 4,124 — 4,124 Income on cash flow hedges — — 172 172 Balance — July 1, 2017 $ (6,768) $ (13,666) $ (2,301) $ (22,735) Balance — January 2, 2016 $ (7,607) $ (19,915) $ (944) $ (28,466) Foreign currency translation adjustment — 5,277 — 5,277 Loss on cash flow hedges — — (3,292) (3,292) Balance — July 2, 2016 $ (7,607) $ (14,638) $ (4,236) $ (26,481)

Net Loss Per Share (Tables)

Net Loss Per Share (Tables)	6 Months Ended
	Jul. 01, 2017
Net Loss Per Share
Schedule of Basic Income Per Share	Three months ended Six months ended July 1, July 2, July 1, July 2, 2017 2016 2017 2016 Net income (loss) attributable to Summit Inc. $ 50,000 $ 13,371 $ (2,444) $ (7,747) Weighted average shares of Class A stock outstanding 106,898,512 62,743,149 106,035,087 56,812,906 Basic income (loss) per share $ 0.47 $ 0.21 $ (0.02) $ (0.14) Net income (loss) attributable to Summit Inc. $ 50,000 $ 13,371 $ (2,444) $ (7,747) Add: Noncontrolling interest impact of LP Unit conversion — — — (12,702) Diluted net income (loss) attributable to Summit Inc. 50,000 13,371 (2,444) (20,449) Weighted average shares of Class A stock outstanding 106,898,512 62,743,149 106,035,087 56,812,906 Add: weighted average of LP Units — — — 44,141,327 Add: stock options 759,649 1,012,467 — — Add: warrants 33,877 21,975 — — Add: restricted stock units 150,420 94,713 — — Add: performance stock units 66,430 21,605 — — Weighted average dilutive shares outstanding 107,908,888 63,893,909 106,035,087 100,954,233 Diluted earnings (loss) per share $ 0.46 $ 0.21 $ (0.02) $ (0.20)

Supplemental Cash Flow Inform33

Supplemental Cash Flow Information (Tables)	6 Months Ended
	Jul. 01, 2017
Schedule of Supplemental Cash Flow Information	Six months ended July 1, July 2, 2017 2016 Cash payments: Interest $ 44,201 $ 35,321 Income taxes 954 1,017 Non cash financing activities: Exchange of LP units to shares of Class A common stock 27,600 263,649
Summit Materials, LLC
Schedule of Supplemental Cash Flow Information	Six months ended July 1, July 2, 2017 2016 Cash payments: Interest $ 44,201 $ 35,321 Income taxes 954 1,017

Segment Information (Tables)

Segment Information (Tables)	6 Months Ended
	Jul. 01, 2017
Summary of Financial Data for Company's Reportable Business Segments	Three months ended Six months ended July 1, July 2, July 1, July 2, 2017 2016 2017 2016 Revenue*: West $ 275,855 $ 226,277 $ 419,074 $ 349,994 East 164,009 139,380 261,232 210,054 Cement 84,229 79,617 128,064 113,605 Total revenue $ 524,093 $ 445,274 $ 808,370 $ 673,653 * Three months ended Six months ended July 1, July 2, July 1, July 2, 2017 2016 2017 2016 Revenue by product*: Aggregates $ 84,221 $ 73,035 $ 145,843 $ 122,943 Cement 78,893 69,968 118,328 98,504 Ready-mix concrete 128,713 97,300 221,890 177,466 Asphalt 83,480 75,978 103,017 88,634 Paving and related services 97,708 78,486 134,004 105,634 Other 51,078 50,507 85,288 80,472 Total revenue $ 524,093 $ 445,274 $ 808,370 $ 673,653 * Three months ended Six months ended July 1, July 2, July 1, July 2, 2017 2016 2017 2016 Adjusted EBITDA: West $ 60,520 $ 50,585 $ 76,219 $ 63,864 East 38,766 35,674 43,114 38,847 Cement 43,783 37,593 46,468 38,564 Corporate and other (7,834) (9,120) (16,936) (18,134) Total Adjusted EBITDA 135,235 114,732 148,865 123,141 Interest expense 25,986 25,617 50,955 47,194 Depreciation, depletion and amortization 44,587 37,038 83,891 68,938 Accretion 452 370 896 830 IPO/ Legacy equity modification costs — 24,751 — 24,751 Loss on debt financings — — 190 — Tax receivable agreement expense 1,525 — 1,525 — Transaction costs 2,620 290 3,893 3,606 Non-cash compensation 4,676 3,029 9,424 5,065 Other (134) 3,188 (146) 3,008 Income (loss) from continuing operations before taxes $ 55,523 $ 20,449 $ (1,763) $ (30,251) Six months ended July 1, July 2, 2017 2016 Purchases of property, plant and equipment West $ 51,378 $ 49,645 East 37,566 26,874 Cement 17,606 12,828 Total reportable segments 106,550 89,347 Corporate and other 2,538 2,322 Total purchases of property, plant and equipment $ 109,088 $ 91,669 Three months ended Six months ended July 1, July 2, July 1, July 2, 2017 2016 2017 2016 Depreciation, depletion, amortization and accretion: West $ 17,419 $ 16,186 $ 33,082 $ 32,222 East 16,933 12,310 32,311 22,741 Cement 10,025 8,269 18,073 13,528 Total reportable segments 44,377 36,765 83,466 68,491 Corporate and other 662 643 1,321 1,277 Total depreciation, depletion, amortization and accretion $ 45,039 $ 37,408 $ 84,787 $ 69,768 July 1, December 31, 2017 2016 Total assets: West $ 1,132,152 $ 902,763 East 998,002 870,613 Cement 889,365 868,440 Total reportable segments 3,019,519 2,641,816 Corporate and other 345,649 139,650 Total $ 3,365,168 $ 2,781,466
Summit Materials, LLC
Summary of Financial Data for Company's Reportable Business Segments	Three months ended Six months ended July 1, July 2, July 1, July 2, 2017 2016 2017 2016 Revenue*: West $ 275,855 $ 226,277 $ 419,074 $ 349,994 East 164,009 139,380 261,232 210,054 Cement 84,229 79,617 128,064 113,605 Total revenue $ 524,093 $ 445,274 $ 808,370 $ 673,653 * Three months ended Six months ended July 1, July 2, July 1, July 2, 2017 2016 2017 2016 Revenue by product*: Aggregates $ 84,221 $ 73,035 $ 145,843 $ 122,943 Cement 78,893 69,968 118,328 98,504 Ready-mix concrete 128,713 97,300 221,890 177,466 Asphalt 83,480 75,978 103,017 88,634 Paving and related services 97,708 78,486 134,004 105,634 Other 51,078 50,507 85,288 80,472 Total revenue $ 524,093 $ 445,274 $ 808,370 $ 673,653 * Three months ended Six months ended July 1, July 2, July 1, July 2, 2017 2016 2017 2016 Adjusted EBITDA: West $ 60,520 $ 50,585 $ 76,219 $ 63,864 East 38,766 35,674 43,114 38,847 Cement 43,783 37,593 46,468 38,564 Corporate and other (7,834) (9,120) (16,936) (18,117) Total Adjusted EBITDA 135,235 114,732 148,865 123,158 Interest expense 25,772 25,363 50,487 46,649 Depreciation, depletion and amortization 44,587 37,038 83,891 68,938 Accretion 452 370 896 830 IPO/ Legacy equity modification costs — 24,751 — 24,751 Loss on debt financings — — 190 — Transaction costs 2,620 290 3,893 3,606 Non-cash compensation 4,676 3,029 9,424 5,065 Other (134) 3,188 (146) 3,008 Income (loss) from continuing operations before taxes $ 57,262 $ 20,703 $ 230 $ (29,689) Six months ended July 1, July 2, 2017 2016 Purchases of property, plant and equipment West $ 51,378 $ 49,645 East 37,566 26,874 Cement 17,606 12,828 Total reportable segments 106,550 89,347 Corporate and other 2,538 2,322 Total purchases of property, plant and equipment $ 109,088 $ 91,669 Three months ended Six months ended July 1, July 2, July 1, July 2, 2017 2016 2017 2016 Depreciation, depletion, amortization and accretion: West $ 17,419 $ 16,186 $ 33,082 $ 32,222 East 16,933 12,310 32,311 22,741 Cement 10,025 8,269 18,073 13,528 Total reportable segments 44,377 36,765 83,466 68,491 Corporate and other 662 643 1,321 1,277 Total depreciation, depletion, amortization and accretion $ 45,039 $ 37,408 $ 84,787 $ 69,768 July 1, December 31, 2017 2016 Total assets: West $ 1,132,152 $ 902,763 East 998,002 870,613 Cement 889,365 868,440 Total reportable segments 3,019,519 2,641,816 Corporate and other 344,443 134,604 Total $ 3,363,962 $ 2,776,420

Senior Notes' Guarantor and N35

Senior Notes' Guarantor and Non-Guarantor Financial Information (Tables) - Summit Materials, LLC	6 Months Ended
	Jul. 01, 2017
Condensed Consolidating Balance Sheets	Condensed Consolidating Balance Sheets July 1, 2017 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 344,726 $ 2,722 $ 18,625 $ (13,010) $ 353,063 Accounts receivable, net — 229,435 18,218 (107) 247,546 Intercompany receivables 599,021 286,499 — (885,520) — Cost and estimated earnings in excess of billings — 26,314 2,898 — 29,212 Inventories — 178,674 4,212 — 182,886 Other current assets 1,779 8,578 1,995 — 12,352 Total current assets 945,526 732,222 45,948 (898,637) 825,059 Property, plant and equipment, net 7,178 1,513,558 35,080 — 1,555,816 Goodwill — 859,568 58,943 — 918,511 Intangible assets, net — 17,344 — — 17,344 Other assets 3,436,125 156,967 2,073 (3,547,933) 47,232 Total assets $ 4,388,829 $ 3,279,659 $ 142,044 $ (4,446,570) $ 3,363,962 Liabilities and Member’s Interest Current liabilities: Current portion of debt $ 6,500 $ — $ — $ — $ 6,500 Current portion of acquisition-related liabilities — 15,221 — — 15,221 Accounts payable 2,109 104,732 9,476 (107) 116,210 Accrued expenses 44,674 85,046 2,550 (13,010) 119,260 Intercompany payables 456,926 420,011 8,583 (885,520) — Billings in excess of costs and estimated earnings — 15,622 1,251 — 16,873 Total current liabilities 510,209 640,632 21,860 (898,637) 274,064 Long-term debt 1,807,713 — — — 1,807,713 Acquisition-related liabilities — 32,569 — — 32,569 Other noncurrent liabilities 3,329 213,371 75,179 (171,317) 120,562 Total liabilities 2,321,251 886,572 97,039 (1,069,954) 2,234,908 Total member's interest 2,067,578 2,393,087 45,005 (3,376,616) 1,129,054 Total liabilities and member’s interest $ 4,388,829 $ 3,279,659 $ 142,044 $ (4,446,570) $ 3,363,962 Condensed Consolidating Balance Sheets December 31, 2016 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 133,862 $ 4,820 $ 14,656 $ (10,666) $ 142,672 Accounts receivable, net — 155,389 7,090 (102) 162,377 Intercompany receivables 521,658 321,776 — (843,434) — Cost and estimated earnings in excess of billings — 6,830 620 — 7,450 Inventories — 153,374 4,305 — 157,679 Other current assets 1,259 11,012 529 — 12,800 Total current assets 656,779 653,201 27,200 (854,202) 482,978 Property, plant and equipment, net 7,033 1,418,902 20,517 — 1,446,452 Goodwill — 735,490 46,722 — 782,212 Intangible assets, net — 17,989 — — 17,989 Other assets 3,202,706 125,270 1,946 (3,283,133) 46,789 Total assets $ 3,866,518 $ 2,950,852 $ 96,385 $ (4,137,335) $ 2,776,420 Liabilities and Member’s Interest Current liabilities: Current portion of debt $ 6,500 $ — $ — $ — $ 6,500 Current portion of acquisition-related liabilities 1,000 20,663 — — 21,663 Accounts payable 1,497 76,886 3,329 (102) 81,610 Accrued expenses 46,460 73,807 872 (10,666) 110,473 Intercompany payables 509,503 327,405 6,526 (843,434) — Billings in excess of costs and estimated earnings — 15,242 214 — 15,456 Total current liabilities 564,960 514,003 10,941 (854,202) 235,702 Long-term debt 1,514,456 — — — 1,514,456 Acquisition-related liabilities — 25,161 — — 25,161 Other noncurrent liabilities 2,395 231,199 56,356 (165,242) 124,708 Total liabilities 2,081,811 770,363 67,297 (1,019,444) 1,900,027 Total member's interest 1,784,707 2,180,489 29,088 (3,117,891) 876,393 Total liabilities and member’s interest $ 3,866,518 $ 2,950,852 $ 96,385 $ (4,137,335) $ 2,776,420
Condensed Consolidating Statements of Operations and Comprehensive Loss	Condensed Consolidating Statements of Operations For the three months ended July 1, 2017 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — 502,535 23,212 (1,654) $ 524,093 Cost of revenue (excluding items shown separately below) — 320,315 17,243 (1,654) 335,904 General and administrative expenses 14,658 44,023 2,025 — 60,706 Depreciation, depletion, amortization and accretion 663 43,381 995 — 45,039 Operating (loss) income (15,321) 94,816 2,949 — 82,444 Other (income) expense, net (93,901) (226) (219) 93,756 (590) Interest expense (income) 24,765 (75) 1,082 — 25,772 Income (loss) from operations before taxes 53,815 95,117 2,086 (93,756) 57,262 Income tax expense — 2,902 533 — 3,435 Net income 53,815 92,215 1,553 (93,756) 53,827 Net income attributable to noncontrolling interest — — — 12 12 Net income (loss) attributable to member of Summit Materials, LLC $ 53,815 $ 92,215 $ 1,553 $ (93,768) $ 53,815 Comprehensive income (loss) attributable to member of Summit Materials, LLC $ 57,406 $ 92,042 $ (1,865) $ (90,177) $ 57,406 Condensed Consolidating Statements of Operations For the three months ended July 2, 2016 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 434,822 $ 12,494 $ (2,042) $ 445,274 Cost of revenue (excluding items shown separately below) — 278,607 8,573 (2,042) 285,138 General and administrative expenses 37,543 36,681 1,556 — 75,780 Depreciation, depletion, amortization and accretion 644 35,629 1,135 — 37,408 Operating (loss) income (38,187) 83,905 1,230 — 46,948 Other (income) expense, net (81,249) 863 (126) 81,394 882 Interest expense 21,347 3,154 862 — 25,363 Income (loss) from operations before taxes 21,715 79,888 494 (81,394) 20,703 Income tax (benefit) expense — (1,195) 139 — (1,056) Net income (loss) 21,715 81,083 355 (81,394) 21,759 Net income attributable to noncontrolling interest — — — 44 44 Net income (loss) attributable to member of Summit Materials, LLC $ 21,715 $ 81,083 $ 355 $ (81,438) $ 21,715 Comprehensive income (loss) attributable to member of Summit Materials, LLC $ 21,292 $ 82,141 $ (280) $ (81,861) $ 21,292 Condensed Consolidating Statements of Operations For the six months ended July 1, 2017 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — 778,911 32,621 (3,162) $ 808,370 Cost of revenue (excluding items shown separately below) — 532,308 24,330 (3,162) 553,476 General and administrative expenses 29,707 87,397 3,343 — 120,447 Depreciation, depletion, amortization and accretion 1,321 81,819 1,647 — 84,787 Operating (loss) income (31,028) 77,387 3,301 — 49,660 Other (income) loss, net (78,490) 9 (255) 77,679 (1,057) Interest expense 48,403 138 1,946 — 50,487 (Loss) income from operations before taxes (941) 77,240 1,610 (77,679) 230 Income tax expense — 722 535 — 1,257 Net (loss) income (941) 76,518 1,075 (77,679) (1,027) Net loss attributable to noncontrolling interest — — — (86) (86) Net (loss) income attributable to member of Summit Materials, LLC $ (941) $ 76,518 $ 1,075 $ (77,593) $ (941) Comprehensive income (loss) attributable to member of Summit Materials, LLC $ 3,768 $ 75,933 $ (3,049) $ (72,884) $ 3,768 Condensed Consolidating Statements of Operations For the six months ended July 2, 2016 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 656,478 $ 21,182 $ (4,007) $ 673,653 Cost of revenue (excluding items shown separately below) — 451,496 14,439 (4,007) 461,928 General and administrative expenses 51,726 69,748 2,992 — 124,466 Depreciation, depletion, amortization and accretion 1,277 66,299 2,192 — 69,768 Operating (loss) income (53,003) 68,935 1,559 — 17,491 Other (income) expense, net (68,999) 1,194 (309) 68,645 531 Interest expense 36,445 8,482 1,722 — 46,649 (Loss) income from operations before taxes (20,449) 59,259 146 (68,645) (29,689) Income (benefit) tax benefit — (9,283) 78 — (9,205) Net loss (income) (20,449) 68,542 68 (68,645) (20,484) Net loss attributable to noncontrolling interest — — — (35) (35) Net (loss) income attributable to member of Summit Materials, LLC $ (20,449) $ 68,542 $ 68 $ (68,610) $ (20,449) Comprehensive (loss) income attributable to member of Summit Materials, LLC $ (18,464) $ 71,834 $ (5,209) $ (66,625) $ (18,464)
Condensed Consolidating Statements of Cash Flows	Condensed Consolidating Statements of Cash Flows For the six months ended July 1, 2017 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ (57,616) $ 49,299 $ 19,929 $ — $ 11,612 Cash flow from investing activities: Acquisitions, net of cash acquired (15,000) (172,523) (25,601) — (213,124) Purchase of property, plant and equipment (2,537) (105,116) (1,435) — (109,088) Proceeds from the sale of property, plant, and equipment — 8,352 59 — 8,411 Other — 137 — — 137 Net cash used for investing activities (17,537) (269,150) (26,977) — (313,664) Cash flow from financing activities: Proceeds from investment by member 128,538 104,338 10,717 — 243,593 Capital issuance costs (627) — — — (627) Net proceeds from debt issuance 302,000 — — — 302,000 Loans received from and payments made on loans from other Summit Companies (130,366) 132,577 133 (2,344) — Payments on long-term debt (5,250) (4,038) — — (9,288) Payments on acquisition-related liabilities — (14,704) — — (14,704) Financing costs (5,308) — — — (5,308) Distributions from partnership (2,579) — — — (2,579) Other (391) (420) (21) — (832) Net cash provided by (used for) financing activities 286,017 217,753 10,829 (2,344) 512,255 Impact of cash on foreign currency — — 188 — 188 Net increase (decrease) in cash 210,864 (2,098) 3,969 (2,344) 210,391 Cash — Beginning of period 133,862 4,820 14,656 (10,666) 142,672 Cash — End of period $ 344,726 $ 2,722 $ 18,625 $ (13,010) $ 353,063 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 $ (101,568) $ 77,254 $ (2,186) $ — $ (26,500) Cash flow from investing activities: Acquisitions, net of cash acquired (60,670) (235,994) — — (296,664) Purchase of property, plant and equipment (2,322) (89,071) (276) — (91,669) Proceeds from the sale of property, plant, and equipment — 9,422 20 — 9,442 Other — 1,500 — — 1,500 Net cash used for investing activities (62,992) (314,143) (256) — (377,391) Cash flow from financing activities: Proceeds from investment by member (448,597) 448,710 — — 113 Capital issuance costs (136) — — — (136) Net proceeds from debt issuance 321,000 — — — 321,000 Loans received from and payments made on loans from other Summit Companies 189,466 (187,411) 92 (2,147) — Payments on long-term debt (60,250) (3,426) — — (63,676) Payments on acquisition-related liabilities (400) (22,762) — — (23,162) Financing costs (5,110) — — — (5,110) Distributions from partnership (2,873) — — — (2,873) Net cash (used for) provided by financing activities (6,900) 235,111 92 (2,147) 226,156 Impact of cash on foreign currency — — 498 — 498 Net decrease in cash (171,460) (1,778) (1,852) (2,147) (177,237) Cash — Beginning of period 180,712 4,068 12,208 (11,600) 185,388 Cash — End of period $ 9,252 $ 2,290 $ 10,356 $ (13,747) $ 8,151

Summary of Organization and S36

Summary of Organization and Significant Accounting Policies - General Information and Equity Offerings (Details) $ / shares in Units, $ in Thousands	Jan. 10, 2017USD ($)item$ / sharesshares	Jul. 01, 2017shares	Apr. 01, 2017shares	Jul. 02, 2016shares	Apr. 02, 2016shares	Jul. 01, 2017USD ($)segmentfacilityshares	Dec. 31, 2016shares	Jan. 02, 2016shares
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Number of operating segments | segment						3
Equity Offering
Proceeds from sale of common stock, net of underwriting discounts | $						$ 237,600
Principles of Consolidation
Ownership Percentage		96.30%	95.60%	63.30%	50.30%	96.30%	94.90%	49.70%
Cement plant
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Number of plants | facility						2
Ohio Valley Asphalt
Principles of Consolidation
Noncontrolling interest elimination (as a percent)		20.00%				20.00%
Summit Materials, LLC
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Number of operating segments | segment						3
Summit Materials, LLC | Ohio Valley Asphalt
Principles of Consolidation
Noncontrolling interest elimination (as a percent)		20.00%				20.00%
Summit Holdings LP
Principles of Consolidation
Voting power (as a percent)		100.00%				100.00%
Noncontrolling interest elimination (as a percent)		3.70%				3.70%	5.10%
Summit Materials, Inc. and Summit Holdings, LP
Equity Offering
Common stock issued (in shares)			10,000,000		1,038
Principles of Consolidation
Beginning Balance (in shares)		111,318,942	101,184,519	101,158,499	100,021,769	101,184,519
Issuance of Shares (in shares)			10,000,000		1,038
Stock Dividend					1,135,692
Other Equity Activity, Shares		310,175	134,423	6,250
Ending Balance (in shares)		111,629,117	111,318,942	101,164,749	101,158,499	111,629,117
Common Class A
Equity Offering
Common stock issued (in shares)			10,000,000		1,038
Principles of Consolidation
Beginning Balance (in shares)		106,403,740	96,033,222	50,882,674	49,745,944	96,033,222
Issuance of Shares (in shares)			10,000,000		1,038
Stock Dividend					1,135,692
Exchanges during period		778,064	236,095	13,177,754
Other Equity Activity, Shares		310,175	134,423	6,250
Ending Balance (in shares)		107,491,979	106,403,740	64,066,678	50,882,674	107,491,979
Common Class B
Principles of Consolidation
Beginning Balance (in shares)			100			100
Ending Balance (in shares)		100				100
Follow on Public Offering
Equity Offering
Proceeds from sale of common stock, net of underwriting discounts | $	$ 237,600
Common stock issued (in shares)	10,000,000
Offering price (in dollars per share) | $ / shares	$ 24.05
Cash paid for acquisitions | $	$ 110,000
Number of companies acquired | item	2
Principles of Consolidation
Issuance of Shares (in shares)	10,000,000
LP Units | Summit Holdings LP
Principles of Consolidation
Number of LP Units outstanding		4,137,138	4,915,202	37,098,071	50,275,825	4,137,138	5,151,297	50,275,825
Number of LP Units exchanged		778,064	236,095	13,177,754

Summary of Organization and S37

Summary of Organization and Significant Accounting Policies - Business and Credit Concentration (Details)	Mar. 11, 2015	Jul. 01, 2017state	Jul. 01, 2017stateitem	Dec. 31, 2016item	Jul. 01, 2017state
Business and Credit Concentrations
Number of states in which the entity operates | state		21	21		21
Summit Materials, LLC | Sales | Customer Concentration Risk
Business and Credit Concentrations
Number of customers accounted for more than 10% of total revenue | item			0	0
Summit Materials, LLC | Sales | Customer Concentration Risk | Maximum
Business and Credit Concentrations
Customer accounted revenue (as a percent)					10.00%
Tax Receivable Agreement
Business and Credit Concentrations
Percentage of benefits to be paid on tax receivable agreement	85.00%	85.00%
Tax Receivable Agreement | Summit Holdings LP
Business and Credit Concentrations
Percentage of benefits to be paid on tax receivable agreement			85.00%

Summary of Organization and S38

Summary of Organization and Significant Accounting Policies - New Accounting Standards (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jul. 01, 2017	Jul. 02, 2016	Jul. 01, 2017	Jul. 02, 2016	Dec. 31, 2016
New Accounting Standards
Cost of Goods Sold	$ 233,592,000	$ 202,029,000	$ 400,560,000	$ 334,425,000
General and administrative expenses	58,086,000	75,490,000	116,554,000	120,860,000
Accounting Standards Update 2016-09 | Adjustments for New Accounting Principle, Early Adoption
New Accounting Standards
Cumulative effect adjustment					$ 1,700,000
Accounting Standards Update 2017-07 | Adjustments for New Accounting Principle, Early Adoption
New Accounting Standards
Cost of Goods Sold		(62,000)		(160,000)
General and administrative expenses		(154,000)		(154,000)
Summit Materials, LLC
New Accounting Standards
Cost of Goods Sold	233,592,000	202,029,000	400,560,000	334,425,000
General and administrative expenses	$ 58,086,000	75,490,000	$ 116,554,000	120,860,000
Summit Materials, LLC | Accounting Standards Update 2016-09 | Adjustments for New Accounting Principle, Early Adoption
New Accounting Standards
Cumulative effect adjustment					$ 1,700,000
Summit Materials, LLC | Accounting Standards Update 2017-07 | Adjustments for New Accounting Principle, Early Adoption
New Accounting Standards
Cost of Goods Sold		(62,000)		(160,000)
General and administrative expenses		$ (154,000)		$ (154,000)

Acquisitions - Completed Acquis

Acquisitions - Completed Acquisitions Information (Detail)

Apr. 03, 2017item

Mar. 17, 2017facility

Jan. 30, 2017facility

Oct. 03, 2016facility

Aug. 19, 2016facility

May 20, 2016item

Apr. 29, 2016facilityitem

Mar. 18, 2016facilityitem

Feb. 05, 2016item

Jul. 01, 2017

Apr. 01, 2017

Dec. 31, 2016

8 1/2% Senior Notes, due 2022

Business Acquisition [Line Items]

Debt Instrument, Interest Rate, Stated Percentage

8.50%

8.50%

Summit Materials, LLC | 8 1/2% Senior Notes, due 2022

Business Acquisition [Line Items]

Debt Instrument, Interest Rate, Stated Percentage

8.50%

8.50%

Summit Materials, LLC | West | Ready-mixed concrete | Cement plant

Business Acquisition [Line Items]

Number of plants acquired

12

Hanna's Bend Aggregate, Ltd | West | Aggregates

Business Acquisition [Line Items]

Number of sand and gravel pits acquired | item

1

Hanna's Bend Aggregate, Ltd | Summit Materials, LLC | West | Aggregates

Business Acquisition [Line Items]

Number of sand and gravel pits acquired | item

1

Everist Materials, LLC | West | Aggregates | Cement plant

Business Acquisition [Line Items]

Number of plants acquired

2

Everist Materials, LLC | West | Ready-mixed concrete | Cement plant

Business Acquisition [Line Items]

Number of plants acquired

5

Everist Materials, LLC | West | Asphalt

Business Acquisition [Line Items]

Number of plants acquired

2

Everist Materials, LLC | Summit Materials, LLC | West | Aggregates | Cement plant

Business Acquisition [Line Items]

Number of plants acquired

2

Everist Materials, LLC | Summit Materials, LLC | West | Ready-mixed concrete | Cement plant

Business Acquisition [Line Items]

Number of plants acquired

5

Everist Materials, LLC | Summit Materials, LLC | West | Asphalt

Business Acquisition [Line Items]

Number of plants acquired

2

Carolina Sand, LLC | East | Aggregates

Business Acquisition [Line Items]

Number of sand and gravel pits acquired | item

4

Carolina Sand, LLC | Summit Materials, LLC | East | Aggregates

Business Acquisition [Line Items]

Number of sand and gravel pits acquired | item

4

Midland Concrete | West | Ready-mixed concrete | Cement plant

Business Acquisition [Line Items]

Number of plants acquired

1

Midland Concrete | Summit Materials, LLC | West | Ready-mixed concrete | Cement plant

Business Acquisition [Line Items]

Number of plants acquired

1

Sandidge Concrete | East | Ready-mixed concrete | Cement plant

Business Acquisition [Line Items]

Number of plants acquired

3

Sandidge Concrete | Summit Materials, LLC | East | Ready-mixed concrete | Cement plant

Business Acquisition [Line Items]

Number of plants acquired

3

Rustin | West | Ready-mixed concrete | Cement plant

Business Acquisition [Line Items]

Number of plants acquired

12

Sierra Ready Mix, LLC | West | Aggregates

Business Acquisition [Line Items]

Number of sand and gravel pits acquired | item

1

Sierra Ready Mix, LLC | West | Ready-mixed concrete | Cement plant

Business Acquisition [Line Items]

Number of plants acquired

2

Sierra Ready Mix, LLC | Summit Materials, LLC | West | Aggregates

Business Acquisition [Line Items]

Number of sand and gravel pits acquired | item

1

Sierra Ready Mix, LLC | Summit Materials, LLC | West | Ready-mixed concrete | Cement plant

Business Acquisition [Line Items]

Number of plants acquired | item

2

APAC Kansas Inc | East | Aggregates

Business Acquisition [Line Items]

Number of quarries | item

7

APAC Kansas Inc | Summit Materials, LLC | East | Aggregates

Business Acquisition [Line Items]

Number of quarries | item

7

Boxley | East | Aggregates

Business Acquisition [Line Items]

Number of quarries | item

6

Boxley | East | Ready-mixed concrete | Cement plant

Business Acquisition [Line Items]

Number of plants acquired

4

Boxley | East | Asphalt

Business Acquisition [Line Items]

Number of plants acquired

4

Boxley | Summit Materials, LLC | East | Ready-mixed concrete | Cement plant

Business Acquisition [Line Items]

Number of plants acquired

4

Boxley | Summit Materials, LLC | East | Asphalt

Business Acquisition [Line Items]

Number of plants acquired

4

AMC | East | Aggregates

Business Acquisition [Line Items]

Number of sand and gravel pits acquired | item

5

AMC | Summit Materials, LLC | East | Aggregates

Business Acquisition [Line Items]

Number of sand and gravel pits acquired | item

5

Acquisitions - Summary of Asset

Acquisitions - Summary of Assets Acquired and Liabilities Assumed (Detail) $ in Thousands	Jan. 10, 2017USD ($)	Aug. 30, 2016facility	Apr. 01, 2017USD ($)	Jul. 01, 2017USD ($)facility	Jul. 02, 2016USD ($)	Dec. 31, 2016USD ($)
Business Acquisition [Line Items]
Net gain on asset disposals				$ 4,052	$ 3,717
Goodwill				$ 918,511		$ 782,212
Cement plant
Business Acquisition [Line Items]
Number of Plants Owned and Operated | facility				2
Follow on Public Offering
Business Acquisition [Line Items]
Cash paid for acquisitions	$ 110,000
Cement
Business Acquisition [Line Items]
Goodwill				$ 204,656		204,538
Summit Materials, LLC
Business Acquisition [Line Items]
Net gain on asset disposals				4,052	$ 3,717
Goodwill				918,511		782,212
Summit Materials, LLC | Cement
Business Acquisition [Line Items]
Goodwill				204,656		204,538
2016 Acquisitions
Business Acquisition [Line Items]
Financial assets						22,204
Inventories						17,215
Property, plant and equipment						180,321
Intangible assets						5,531
Other assets						6,757
Financial liabilities						(20,248)
Other long-term liabilities						(36,074)
Net assets acquired						175,706
Goodwill						176,319
Purchase price						352,025
Acquisition related liabilities						(17,034)
Other						1,967
Net cash paid for acquisitions						336,958
Amount reclassified from financial assets to liabilities			$ 1,200
2016 Acquisitions | Summit Materials, LLC
Business Acquisition [Line Items]
Financial assets						22,204
Inventories						17,215
Property, plant and equipment						180,321
Intangible assets						5,531
Other assets						6,757
Financial liabilities						(20,248)
Other long-term liabilities						(36,074)
Net assets acquired						175,706
Goodwill						176,319
Purchase price						352,025
Acquisition related liabilities						(17,034)
Other						1,967
Net cash paid for acquisitions						$ 336,958
Amount reclassified from financial assets to liabilities			$ 1,200
2017 Acquisitions
Business Acquisition [Line Items]
Financial assets				18,042
Inventories				6,099
Property, plant and equipment				84,402
Intangible assets				13
Other assets				3,477
Financial liabilities				(10,751)
Other long-term liabilities				(4,157)
Net assets acquired				97,125
Goodwill				130,582
Purchase price				227,707
Acquisition related liabilities				(13,390)
Other				(1,193)
Net cash paid for acquisitions				213,124
2017 Acquisitions | Summit Materials, LLC
Business Acquisition [Line Items]
Financial assets				18,042
Inventories				6,099
Property, plant and equipment				84,402
Intangible assets				13
Other assets				3,477
Financial liabilities				(10,751)
Other long-term liabilities				(4,157)
Net assets acquired				97,125
Goodwill				130,582
Purchase price				227,707
Acquisition related liabilities				(13,390)
Other				(1,193)
Net cash paid for acquisitions				$ 213,124
Angelle Assets | Cement | Cement terminal
Business Acquisition [Line Items]
Number of plants acquired | facility		2

Acquisitions - Summary of Goodw

Acquisitions - Summary of Goodwill by Reportable Segments (Details) $ in Thousands	6 Months Ended
	Jul. 01, 2017USD ($)
Goodwill [Roll Forward]
Beginning balance	$ 782,212
Acquisitions	134,127
Foreign currency translation adjustments	2,172
Ending balance	918,511
Accumulated impairment losses	(68,202)
Summit Materials, LLC
Goodwill [Roll Forward]
Beginning balance	782,212
Acquisitions	134,127
Foreign currency translation adjustments	2,172
Ending balance	918,511
Accumulated impairment losses	(68,202)
West
Goodwill [Roll Forward]
Beginning balance	334,257
Acquisitions	95,000
Foreign currency translation adjustments	2,172
Ending balance	431,429
Accumulated impairment losses	(53,264)
West | Summit Materials, LLC
Goodwill [Roll Forward]
Beginning balance	334,257
Acquisitions	95,000
Foreign currency translation adjustments	2,172
Ending balance	431,429
Accumulated impairment losses	(53,264)
East
Goodwill [Roll Forward]
Beginning balance	243,417
Acquisitions	39,009
Ending balance	282,426
Accumulated impairment losses	(14,938)
East | Summit Materials, LLC
Goodwill [Roll Forward]
Beginning balance	243,417
Acquisitions	39,009
Ending balance	282,426
Accumulated impairment losses	(14,938)
Cement
Goodwill [Roll Forward]
Beginning balance	204,538
Acquisitions	118
Ending balance	204,656
Cement | Summit Materials, LLC
Goodwill [Roll Forward]
Beginning balance	204,538
Acquisitions	118
Ending balance	$ 204,656

Acquisitions - Intangible Asset

Acquisitions - Intangible Assets By Type (Details) - USD ($) $ in Thousands	Jul. 01, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 23,385	$ 25,843
Accumulated Amortization	(6,041)	(7,854)
Net Carrying Amount	17,344	17,989
Summit Materials, LLC
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	23,385	25,843
Accumulated Amortization	(6,041)	(7,854)
Net Carrying Amount	17,344	17,989
Leases
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	15,902	15,888
Accumulated Amortization	(3,752)	(3,382)
Net Carrying Amount	12,150	12,506
Leases | Summit Materials, LLC
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	15,902	15,888
Accumulated Amortization	(3,752)	(3,382)
Net Carrying Amount	12,150	12,506
Reserve Rights
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	6,234	8,706
Accumulated Amortization	(1,459)	(3,710)
Net Carrying Amount	4,775	4,996
Reserve Rights | Summit Materials, LLC
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	6,234	8,706
Accumulated Amortization	(1,459)	(3,710)
Net Carrying Amount	4,775	4,996
Trade Names
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,000	1,000
Accumulated Amortization	(708)	(658)
Net Carrying Amount	292	342
Trade Names | Summit Materials, LLC
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,000	1,000
Accumulated Amortization	(708)	(658)
Net Carrying Amount	292	342
Other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	249	249
Accumulated Amortization	(122)	(104)
Net Carrying Amount	127	145
Other | Summit Materials, LLC
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	249	249
Accumulated Amortization	(122)	(104)
Net Carrying Amount	$ 127	$ 145

Acquisitions - Amortization Exp

Acquisitions - Amortization Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2017	Jul. 02, 2016	Jul. 01, 2017	Jul. 02, 2016	Dec. 31, 2016
Estimated amortization expense
2017 (six months)	$ 627		$ 627
2,018	1,279		1,279
2,019	1,260		1,260
2,020	1,177		1,177
2,021	1,135		1,135
2,022	1,122		1,122
Thereafter	10,744		10,744
Total	17,344		17,344		$ 17,989
Amortization expense	400	$ 600	700	$ 1,000
Summit Materials, LLC
Estimated amortization expense
2017 (six months)	627		627
2,018	1,279		1,279
2,019	1,260		1,260
2,020	1,177		1,177
2,021	1,135		1,135
2,022	1,122		1,122
Thereafter	10,744		10,744
Total	17,344		17,344		$ 17,989
Amortization expense	$ 400	$ 600	$ 700	$ 1,000

Accounts Receivable, Net - Summ

Accounts Receivable, Net - Summary of Accounts Receivable, Net (Details) - USD ($) $ in Thousands	Jul. 01, 2017	Dec. 31, 2016
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade accounts receivable	$ 239,136	$ 152,845
Retention receivables	11,617	12,117
Receivables from related parties	373	721
Accounts receivable	251,126	165,683
Less: Allowance for doubtful accounts	(3,580)	(3,306)
Accounts receivable, net	247,546	162,377
Summit Materials, LLC
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade accounts receivable	239,136	152,845
Retention receivables	11,617	12,117
Receivables from related parties	373	721
Accounts receivable	251,126	165,683
Less: Allowance for doubtful accounts	(3,580)	(3,306)
Accounts receivable, net	$ 247,546	$ 162,377

Inventories - Components of Inv

Inventories - Components of Inventories (Details) - USD ($) $ in Thousands	Jul. 01, 2017	Dec. 31, 2016
Inventories
Aggregate stockpiles	$ 115,365	$ 103,073
Finished goods	42,621	35,071
Work in process	5,815	6,440
Raw materials	19,085	13,095
Total	182,886	157,679
Summit Materials, LLC
Inventories
Aggregate stockpiles	115,365	103,073
Finished goods	42,621	35,071
Work in process	5,815	6,440
Raw materials	19,085	13,095
Total	$ 182,886	$ 157,679

Accrued Expenses - Components o

Accrued Expenses - Components of Accrued Expenses (Details) - USD ($) $ in Thousands	Jul. 01, 2017	Dec. 31, 2016
Schedule Of Accrued Expenses [Line Items]
Interest	$ 24,311	$ 22,991
Payroll and benefits	25,197	30,546
Capital lease obligations	19,838	11,766
Insurance	13,249	11,966
Non-income taxes	10,226	5,491
Professional fees	2,420	2,459
Other	24,019	26,386
Total	119,260	111,605
Summit Materials, LLC
Schedule Of Accrued Expenses [Line Items]
Interest	24,311	22,991
Payroll and benefits	25,197	30,546
Capital lease obligations	19,838	11,766
Insurance	13,249	11,966
Non-income taxes	10,226	5,491
Professional fees	2,420	2,459
Other	24,019	25,254
Total	$ 119,260	$ 110,473

Debt - Schedule of Debt (Detail

Debt - Schedule of Debt (Details) - USD ($) $ in Thousands	Jul. 01, 2017	Apr. 01, 2017	Jan. 19, 2017	Dec. 31, 2016
Debt
Total debt	$ 1,833,204			$ 1,536,065
Current portion of long-term debt	6,500			6,500
Long-term debt	1,826,704			1,529,565
Gross amount	1,837,000
Debt discount	3,796
Summit Materials, LLC
Debt
Total debt	1,833,204			1,536,065
Current portion of long-term debt	6,500			6,500
Long-term debt	1,826,704			1,529,565
Gross amount	1,837,000
Debt discount	3,796
Term Loan, due 2022
Debt
Total debt	634,676			637,658
Gross amount	637,000		$ 640,300	640,300
Debt discount	2,300			2,600
Term Loan, due 2022 | Summit Materials, LLC
Debt
Total debt	634,676			637,658
Gross amount	637,000			640,300
Debt discount	2,300			2,600
8 1/2% Senior Notes, due 2022
Debt
Total debt	$ 250,000			$ 250,000
Debt instrument interest rate (as a percent)	8.50%			8.50%
8 1/2% Senior Notes, due 2022 | Summit Materials, LLC
Debt
Total debt	$ 250,000			$ 250,000
Debt instrument interest rate (as a percent)		8.50%		8.50%
6 1/8% Senior Notes, due 2023
Debt
Total debt	648,528			$ 648,407
Gross amount	650,000			650,000
Debt discount	$ 1,500			$ 1,600
Debt instrument interest rate (as a percent)	6.125%			6.125%
6 1/8% Senior Notes, due 2023 | Summit Materials, LLC
Debt
Total debt	$ 648,528			$ 648,407
Gross amount		$ 650,000		650,000
Debt discount	1,500			$ 1,600
Debt instrument interest rate (as a percent)		6.125%		6.125%
5 1/8% Senior Notes, due 2025
Debt
Total debt	$ 300,000
Debt instrument interest rate (as a percent)	5.125%
5 1/8% Senior Notes, due 2025 | Summit Materials, LLC
Debt
Long-term debt	$ 300,000
Debt instrument interest rate (as a percent)	5.125%

Debt - Schedule of Contractual

Debt - Schedule of Contractual Payments of Long-Term Debt (Details) $ in Thousands	Jul. 01, 2017USD ($)
Contractual payments of long-term debt
2017 (six months)	$ 3,250
2,018	4,875
2,019	6,500
2,020	8,125
2,021	6,500
2,022	857,750
Thereafter	950,000
Total	1,837,000
Less: Original issue net discount	(3,796)
Less: Capitalized loan costs	(18,991)
Total debt	1,814,213
Summit Materials, LLC
Contractual payments of long-term debt
2017 (six months)	3,250
2,018	4,875
2,019	6,500
2,020	8,125
2,021	6,500
2,022	857,750
Thereafter	950,000
Total	1,837,000
Less: Original issue net discount	(3,796)
Less: Capitalized loan costs	(18,991)
Total debt	$ 1,814,213

Debt - Senior Notes - Additiona

Debt - Senior Notes - Additional Information (Details) - USD ($) $ in Thousands	Jun. 01, 2017	Mar. 08, 2016	Jul. 01, 2017	Jan. 02, 2016	Apr. 01, 2017	Dec. 31, 2016
Debt
Write off of deferred financing fees			$ 45
8 1/2% Senior Notes, due 2022
Debt
Senior notes, interest rate (as a percent)			8.50%			8.50%
6 1/8% Senior Notes, due 2023
Debt
Senior notes, interest rate (as a percent)			6.125%			6.125%
5 1/8% Senior Notes, due 2025
Debt
Senior notes, interest rate (as a percent)			5.125%
Issuers
Debt
Debt instrument, face amount	$ 300,000
Senior notes, interest rate (as a percent)	5.125%
Percentage of par value of senior notes	100.00%
Proceeds net of related fees and expenses	$ 295,400
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
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
Write off of deferred financing fees			$ 45
Summit Materials, LLC | 8 1/2% Senior Notes, due 2022
Debt
Senior notes, interest rate (as a percent)					8.50%	8.50%
Summit Materials, LLC | 6 1/8% Senior Notes, due 2023
Debt
Senior notes, interest rate (as a percent)					6.125%	6.125%
Summit Materials, LLC | 5 1/8% Senior Notes, due 2025
Debt
Senior notes, interest rate (as a percent)			5.125%

Debt - Senior Secured Credit Fa

Debt - Senior Secured Credit Facilities - Additional Information (Details) - USD ($) $ in Thousands	Jan. 19, 2017	Jul. 01, 2017	Jul. 02, 2016	Dec. 31, 2016
Debt
Outstanding principal amount		$ 1,837,000
Financing fees recognized		1,883	$ 1,590
Term Loan, due 2022
Debt
Outstanding principal amount	$ 640,300	637,000		$ 640,300
Prepayment penalty (as a percent)	1.00%
Term for determining prepayment penalty	6 months
Summit Materials, LLC
Debt
Outstanding principal amount		1,837,000
Financing fees recognized		$ 1,883	$ 1,590
Summit Materials, LLC | Senior Secured Credit Facilities
Debt
First lien leverage ratio		4.75
Summit Materials, LLC | Term Loan, due 2022
Debt
Debt instrument, face amount		$ 650,000
Outstanding principal amount		$ 637,000		640,300
Quarterly principal repayments percentage		0.25%
Summit Materials, LLC | Revolving Credit Facility
Debt
Maximum borrowing capacity		$ 235,000
Amount outstanding		0		$ 0
Remaining borrowing capacity		$ 218,900
Summit Materials, LLC | Revolving Credit Facility | LIBOR
Debt
Basis spread on variable rate		3.25%
Summit Materials, LLC | Revolving Credit Facility | LIBOR Plus 1%
Debt
Basis spread on variable rate		2.25%
Percentage added to base rate		1.00%
Summit Materials, LLC | Revolving Credit Facility | Federal funds rate
Debt
Basis spread on variable rate		0.50%
Summit Materials, LLC | Letter of Credit
Debt
Amount outstanding		$ 16,100

Debt - Summary of Activity for

Debt - Summary of Activity for Deferred Financing Fees (Details) - USD ($) $ in Thousands	6 Months Ended
	Jul. 01, 2017	Jul. 02, 2016
Deferred finance costs
Beginning balance	$ 18,290	$ 15,892
Loan origination fees	5,308	5,109
Amortization	(1,883)	(1,590)
Write off of deferred financing fees	(45)
Ending balance	21,670	19,411
Summit Materials, LLC
Deferred finance costs
Beginning balance	18,290	15,892
Loan origination fees	5,308	5,109
Amortization	(1,883)	(1,590)
Write off of deferred financing fees	(45)
Ending balance	$ 21,670	$ 19,411

Debt - Other - Additional Infor

Debt - Other - Additional Information (Details) - CAD CAD in Millions	Jan. 15, 2015	Jul. 01, 2017	Dec. 31, 2016
Canadian subsidiary credit agreement
Debt
Amount outstanding		CAD 0	CAD 0
Canadian subsidiary credit agreement | Summit Materials, LLC
Debt
Amount outstanding		CAD 0	CAD 0
Canadian subsidiary credit agreement, Operating activities
Debt
Revolving credit commitment	CAD 6
Canadian subsidiary credit agreement, Operating activities | Summit Materials, LLC
Debt
Revolving credit commitment	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, Capital equipment | Summit Materials, LLC
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
Canadian subsidiary credit agreement, Guarantees | Summit Materials, LLC
Debt
Revolving credit commitment	CAD 0.4
Prime rate | Canadian subsidiary credit agreement, Operating activities
Debt
Basis spread on variable rate	0.20%
Prime rate | Canadian subsidiary credit agreement, Operating activities | Summit Materials, LLC
Debt
Basis spread on variable rate	0.20%

Fair Value - Fair Value Measure

Fair Value - Fair Value Measurements (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jul. 01, 2017	Dec. 31, 2016
Level 3
Fair Value Measurements
Current portion of acquisition-related liabilities and Accrued expenses - Contingent consideration	$ 3,250	$ 9,288
Acquisition-related liabilities and Other noncurrent liabilities - Contingent consideration	$ 13,979	2,377
Discount rate	11.00%
Adjustment to contingent consideration	$ 0	0
Cash flow hedges | Interest rate derivatives | Level 2
Fair Value Measurements
Current portion of acquisition-related liabilities and Accrued expenses - Cash flow hedge	844	942
Acquisition-related liabilities and Other noncurrent liabilities - Cash flow hedge	1,368	1,438
Cash flow hedges | Interest rate derivatives | Term Loan, due 2022
Fair Value Measurements
Term loan borrowings hedged by derivatives	200,000	200,000
Summit Materials, LLC | Level 3
Fair Value Measurements
Current portion of acquisition-related liabilities and Accrued expenses - Contingent consideration	3,250	9,288
Acquisition-related liabilities and Other noncurrent liabilities - Contingent consideration	$ 13,979	2,377
Discount rate	11.00%
Summit Materials, LLC | Cash flow hedges | Interest rate derivatives | Level 2
Fair Value Measurements
Current portion of acquisition-related liabilities and Accrued expenses - Cash flow hedge	$ 844	942
Acquisition-related liabilities and Other noncurrent liabilities - Cash flow hedge	1,368	1,438
Summit Materials, LLC | Cash flow hedges | Interest rate derivatives | Term Loan, due 2022
Fair Value Measurements
Term loan borrowings hedged by derivatives	$ 200,000	$ 200,000

Fair Value - Carrying Value and

Fair Value - Carrying Value and Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Jul. 01, 2017	Dec. 31, 2016
Financial Instruments
Current portion of debt	$ 6,500	$ 6,500
Summit Materials, LLC
Financial Instruments
Current portion of debt	6,500	6,500
Level 2
Financial Instruments
Current portion of debt	6,500	6,500
Level 2 | Fair Value.
Financial Instruments
Long-term debt	1,906,905	1,586,102
Level 2 | Carrying Value
Financial Instruments
Long-term debt	1,833,204	1,536,065
Level 2 | Summit Materials, LLC
Financial Instruments
Current portion of debt	6,500	6,500
Level 2 | Summit Materials, LLC | Fair Value.
Financial Instruments
Long-term debt	1,906,905	1,586,102
Level 2 | Summit Materials, LLC | Carrying Value
Financial Instruments
Long-term debt	1,833,204	1,536,065
Level 3 | Fair Value.
Financial Instruments
Current portion of deferred consideration and noncompete obligations	14,471	14,874
Long term portion of deferred consideration and noncompete obligations	24,060	30,287
Level 3 | Carrying Value
Financial Instruments
Current portion of deferred consideration and noncompete obligations	14,471	14,874
Long term portion of deferred consideration and noncompete obligations	24,060	30,287
Level 3 | Summit Materials, LLC | Fair Value.
Financial Instruments
Current portion of deferred consideration and noncompete obligations	11,971	12,375
Long term portion of deferred consideration and noncompete obligations	18,590	22,784
Level 3 | Summit Materials, LLC | Carrying Value
Financial Instruments
Current portion of deferred consideration and noncompete obligations	11,971	12,375
Long term portion of deferred consideration and noncompete obligations	$ 18,590	$ 22,784

Accumulated Other Comprehensi55

Accumulated Other Comprehensive Income (Loss) - Summary of Changes in Each Component of Accumulated Comprehensive Income Loss (Details) - USD ($) $ in Thousands	6 Months Ended
	Jul. 01, 2017	Jul. 02, 2016
Changes in each component of accumulated other comprehensive loss
Beginning balance	$ 842,044
Ending balance	1,099,528
Accumulated Other Comprehensive Operations
Changes in each component of accumulated other comprehensive loss
Beginning balance	(2,249)	$ (2,795)
Postretirement liability adjustment	397
Foreign currency translation adjustment	3,962	2,592
Income (loss) on cash flow hedges	163	(1,778)
Ending balance	2,273	(1,981)
Change in retirement plans
Changes in each component of accumulated other comprehensive loss
Beginning balance	1,450	1,049
Postretirement liability adjustment	397
Ending balance	1,847	1,049
Foreign currency translation adjustment
Changes in each component of accumulated other comprehensive loss
Beginning balance	(3,106)	(3,379)
Foreign currency translation adjustment	3,962	2,592
Ending balance	856	(787)
Cash flow hedge adjustments
Changes in each component of accumulated other comprehensive loss
Beginning balance	(593)	(465)
Income (loss) on cash flow hedges	163	(1,778)
Ending balance	(430)	(2,243)
Summit Materials, LLC | Accumulated Other Comprehensive Operations
Changes in each component of accumulated other comprehensive loss
Beginning balance	(27,444)	(28,466)
Foreign currency translation adjustment	4,124	5,277
Income (loss) on cash flow hedges	172	(3,292)
Ending balance	(22,735)	(26,481)
Summit Materials, LLC | Change in retirement plans
Changes in each component of accumulated other comprehensive loss
Beginning balance	(7,181)	(7,607)
Ending balance	(6,768)	(7,607)
Summit Materials, LLC | Foreign currency translation adjustment
Changes in each component of accumulated other comprehensive loss
Beginning balance	(17,790)	(19,915)
Foreign currency translation adjustment	4,124	5,277
Ending balance	(13,666)	(14,638)
Summit Materials, LLC | Cash flow hedge adjustments
Changes in each component of accumulated other comprehensive loss
Beginning balance	(2,473)	(944)
Income (loss) on cash flow hedges	172	(3,292)
Ending balance	$ (2,301)	$ (4,236)

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets and Tax Receivable Agreement (Details) - USD ($) $ in Thousands	Mar. 11, 2015	Jul. 01, 2017	Jul. 02, 2016	Jul. 01, 2017	Jul. 02, 2016	Dec. 31, 2016
Income Taxes
Income tax (benefit) expense		$ 3,435	$ (1,056)	$ 1,257	$ (9,222)
Tax receivable agreement expense		1,525		$ 1,525
Number of Summit LP units purchased by Company, newly issued units (in shares)				1,014,159
Deferred tax asset, Investment in limited partnership		13,500		$ 13,500
Distributions to LP Unitholders				100	700
Valuation Allowance
Valuation allowance		$ (514,500)		(514,500)		$ (502,800)
Tax Receivable Agreement
Income Taxes
Percentage of benefits to be paid on tax receivable agreement	85.00%	85.00%
Tax benefit deemed probable		$ 1,700		1,700
Valuation Allowance
Valuation allowance, amount subject to future reduction		1,700		1,700
Summit Materials, LLC
Income Taxes
Income tax (benefit) expense		$ 3,435	$ (1,056)	$ 1,257	$ (9,205)
Summit Holdings LP | Tax Receivable Agreement
Income Taxes
Percentage of benefits to be paid on tax receivable agreement				85.00%

Net Income Per Share - Schedule

Net Income Per Share - Schedule of Basic to Diluted Income Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2017	Jul. 02, 2016	Jul. 01, 2017	Jul. 02, 2016
Reconciliation of basic to diluted loss per share
Net income (loss) attributable to Summit Inc.	$ 50,000	$ 13,371	$ (2,444)	$ (7,747)
Add: Noncontrolling interest impact of LP Unit conversion				(12,702)
Diluted net income attributable to Summit Inc.	$ 50,000	$ 13,371	$ (2,444)	$ (20,449)
Number of Summit LP units purchased by Company, newly issued units (in shares)			1,014,159
LP Units
Reconciliation of basic to diluted loss per share
Add: weighted average of LP Units				44,141,327
Anti dilutive shares excluded from calculation of earnings per share	4,574,104	38,418,311	4,821,955
Time Vesting Restricted Stock Units
Reconciliation of basic to diluted loss per share
Anti dilutive shares excluded from calculation of earnings per share			513,998	360,812
Market Based Restricted Stock Units
Reconciliation of basic to diluted loss per share
Anti dilutive shares excluded from calculation of earnings per share			211,455	130,691
Stock options
Reconciliation of basic to diluted loss per share
Add: Share-based payment arrangements	759,649	1,012,467
Anti dilutive shares excluded from calculation of earnings per share			5,040,170	4,496,672
Warrants
Reconciliation of basic to diluted loss per share
Add: warrants	33,877	21,975
Anti dilutive shares excluded from calculation of earnings per share			102,778	160,333
Restricted stock units
Reconciliation of basic to diluted loss per share
Add: Share-based payment arrangements	150,420	94,713
Performance stock units
Reconciliation of basic to diluted loss per share
Add: Share-based payment arrangements	66,430	21,605
Common Class A
Reconciliation of basic to diluted loss per share
Weighted average shares of Class A common stock outstanding	106,898,512	62,743,149	106,035,087	56,812,906
Basic income (loss) per share	$ 0.47	$ 0.21	$ (0.02)	$ (0.14)
Weighted average dilutive shares outstanding	107,908,888	63,893,909	106,035,087	100,954,233
Diluted earnings per share	$ 0.46	$ 0.21	$ (0.02)	$ (0.20)
Summit Materials, LLC
Reconciliation of basic to diluted loss per share
Net income (loss) attributable to Summit Inc.	$ 53,815	$ 21,715	$ (941)	$ (20,449)

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Details) - USD ($) $ in Millions	6 Months Ended	12 Months Ended
	Jul. 01, 2017	Dec. 29, 2012	Dec. 31, 2011	Apr. 01, 2017	Dec. 31, 2016
Contingencies
Term of purchase commitments	1 year
Assumption of Obligations Under Indemnification Agreement
Contingencies
Amount funded for loss incurred by joint venture	$ 8.8	$ 4	$ 4.8
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
Site Restoration Obligations
Contingencies
Anticipated costs	69.4				63.6
Site Restoration Obligations | Other noncurrent liabilities
Contingencies
Site restoration obligation, non-current	20.5				18.8
Site Restoration Obligations | Accrued expenses.
Contingencies
Asset retirement obligation, current	$ 5.8				5.1
Summit Materials, LLC
Contingencies
Term of purchase commitments	1 year
Summit Materials, LLC | Assumption of Obligations Under Indemnification Agreement
Contingencies
Amount funded for loss incurred by joint venture	$ 8.8	4	4.8
Recognized losses on indemnification agreement		$ 8	$ 1.9
Summit Materials, LLC | Assumption of Obligations Under Indemnification Agreement | Other noncurrent liabilities
Contingencies
Accrual recorded in other noncurrent liabilities	4.3				4.3
Summit Materials, LLC | Site Restoration Obligations
Contingencies
Anticipated costs	69.4				63.6
Summit Materials, LLC | Site Restoration Obligations | Other noncurrent liabilities
Contingencies
Site restoration obligation, non-current	20.5				18.8
Summit Materials, LLC | Site Restoration Obligations | Accrued expenses.
Contingencies
Asset retirement obligation, current	$ 5.8				$ 5.1

Supplemental Cash Flow Inform59

Supplemental Cash Flow Information - Schedule of Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	6 Months Ended
	Jul. 01, 2017	Jul. 02, 2016
Cash payments:
Interest	$ 44,201	$ 35,321
Income taxes	954	1,017
Non cash financing activities:
Exchange of LP units to Common A Stock	27,600	263,649
Summit Materials, LLC
Cash payments:
Interest	44,201	35,321
Income taxes	$ 954	$ 1,017

Segment Information - Financial

Segment Information - Financial Data (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2017USD ($)	Jul. 02, 2016USD ($)	Jul. 01, 2017USD ($)segment	Jul. 02, 2016USD ($)	Dec. 31, 2016USD ($)
Segment Information
Number of operating segments | segment			3
Total revenue	$ 524,093	$ 445,274	$ 808,370	$ 673,653
Adjusted EBITDA	135,235	114,732	148,865	123,141
Interest expense	25,986	25,617	50,955	47,194
Depreciation, depletion and amortization	44,587	37,038	83,891	68,938
Accretion	452	370	896	830
IPO/Legacy modification costs		24,751		24,751
Loss on debt financings			190
Tax receivable agreement expense	1,525		1,525
Transaction costs	2,620	290	3,893	3,606
Non-cash compensation	4,676	3,029	9,424	5,065
Other	(134)	3,188	(146)	3,008
Loss from operations before taxes	55,523	20,449	(1,763)	(30,251)
Total capital expenditures			109,088	91,669
Total depreciation, depletion, amortization and accretion	45,039	37,408	84,787	69,768
Total assets	3,365,168		$ 3,365,168		$ 2,781,466
Summit Materials, LLC
Segment Information
Number of operating segments | segment			3
Total revenue	524,093	445,274	$ 808,370	673,653
Adjusted EBITDA	135,235	114,732	148,865	123,158
Interest expense	25,772	25,363	50,487	46,649
Depreciation, depletion and amortization	44,587	37,038	83,891	68,938
Accretion	452	370	896	830
IPO/Legacy modification costs		24,751		24,751
Loss on debt financings			190
Transaction costs	2,620	290	3,893	3,606
Non-cash compensation	4,676	3,029	9,424	5,065
Other	(134)	3,188	(146)	3,008
Loss from operations before taxes	57,262	20,703	230	(29,689)
Total capital expenditures			109,088	91,669
Total depreciation, depletion, amortization and accretion	45,039	37,408	84,787	69,768
Total assets	3,363,962		3,363,962		2,776,420
West
Segment Information
Total revenue	275,855	226,277	419,074	349,994
West | Summit Materials, LLC
Segment Information
Total revenue	275,855	226,277	419,074	349,994
East
Segment Information
Total revenue	164,009	139,380	261,232	210,054
East | Summit Materials, LLC
Segment Information
Total revenue	164,009	139,380	261,232	210,054
Cement
Segment Information
Total revenue	84,229	79,617	128,064	113,605
Cement | Summit Materials, LLC
Segment Information
Total revenue	84,229	79,617	128,064	113,605
Operating segment
Segment Information
Total capital expenditures			106,550	89,347
Total depreciation, depletion, amortization and accretion	44,377	36,765	83,466	68,491
Total assets	3,019,519		3,019,519		2,641,816
Operating segment | Summit Materials, LLC
Segment Information
Total capital expenditures			106,550	89,347
Total depreciation, depletion, amortization and accretion	44,377	36,765	83,466	68,491
Total assets	3,019,519		3,019,519		2,641,816
Operating segment | West
Segment Information
Adjusted EBITDA	60,520	50,585	76,219	63,864
Total capital expenditures			51,378	49,645
Total depreciation, depletion, amortization and accretion	17,419	16,186	33,082	32,222
Total assets	1,132,152		1,132,152		902,763
Operating segment | West | Summit Materials, LLC
Segment Information
Adjusted EBITDA	60,520	50,585	76,219	63,864
Total capital expenditures			51,378	49,645
Total depreciation, depletion, amortization and accretion	17,419	16,186	33,082	32,222
Total assets	1,132,152		1,132,152		902,763
Operating segment | East
Segment Information
Adjusted EBITDA	38,766	35,674	43,114	38,847
Total capital expenditures			37,566	26,874
Total depreciation, depletion, amortization and accretion	16,933	12,310	32,311	22,741
Total assets	998,002		998,002		870,613
Operating segment | East | Summit Materials, LLC
Segment Information
Adjusted EBITDA	38,766	35,674	43,114	38,847
Total capital expenditures			37,566	26,874
Total depreciation, depletion, amortization and accretion	16,933	12,310	32,311	22,741
Total assets	998,002		998,002		870,613
Operating segment | Cement
Segment Information
Adjusted EBITDA	43,783	37,593	46,468	38,564
Total capital expenditures			17,606	12,828
Total depreciation, depletion, amortization and accretion	10,025	8,269	18,073	13,528
Total assets	889,365		889,365		868,440
Operating segment | Cement | Summit Materials, LLC
Segment Information
Adjusted EBITDA	43,783	37,593	46,468	38,564
Total capital expenditures			17,606	12,828
Total depreciation, depletion, amortization and accretion	10,025	8,269	18,073	13,528
Total assets	889,365		889,365		868,440
Corporate and other
Segment Information
Adjusted EBITDA	(7,834)	(9,120)	(16,936)	(18,134)
Total capital expenditures			2,538	2,322
Total depreciation, depletion, amortization and accretion	662	643	1,321	1,277
Total assets	345,649		345,649		139,650
Corporate and other | Summit Materials, LLC
Segment Information
Adjusted EBITDA	(7,834)	(9,120)	(16,936)	(18,117)
Total capital expenditures			2,538	2,322
Total depreciation, depletion, amortization and accretion	662	643	1,321	1,277
Total assets	344,443		344,443		$ 134,604
Aggregates
Segment Information
Total revenue	84,221	73,035	145,843	122,943
Aggregates | Summit Materials, LLC
Segment Information
Total revenue	84,221	73,035	145,843	122,943
Cement
Segment Information
Total revenue	78,893	69,968	118,328	98,504
Cement | Summit Materials, LLC
Segment Information
Total revenue	78,893	69,968	118,328	98,504
Ready-mixed concrete
Segment Information
Total revenue	128,713	97,300	221,890	177,466
Ready-mixed concrete | Summit Materials, LLC
Segment Information
Total revenue	128,713	97,300	221,890	177,466
Asphalt
Segment Information
Total revenue	83,480	75,978	103,017	88,634
Asphalt | Summit Materials, LLC
Segment Information
Total revenue	83,480	75,978	103,017	88,634
Paving and related services
Segment Information
Total revenue	97,708	78,486	134,004	105,634
Paving and related services | Summit Materials, LLC
Segment Information
Total revenue	97,708	78,486	134,004	105,634
Other
Segment Information
Total revenue	51,078	50,507	85,288	80,472
Other | Summit Materials, LLC
Segment Information
Total revenue	$ 51,078	$ 50,507	$ 85,288	$ 80,472

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Details) - Blackstone Advisory Partners LP - Term Loan, due 2022 $ in Millions	Mar. 31, 2016USD ($)
Summit Materials, LLC
Related Party Transactions
Notes issued to related party	$ 18.8
Issuance of notes
Related Party Transactions
Notes issued to related party	$ 18.8

Guarantor and Non-Guarantor Fin

Guarantor and Non-Guarantor Financial Information - Schedule of Condensed Consolidating Balance Sheets (Details) - USD ($) $ in Thousands	Jul. 01, 2017	Dec. 31, 2016	Jul. 02, 2016	Jan. 02, 2016
Current assets:
Cash and cash equivalents	$ 353,063	$ 143,392	$ 9,168	$ 186,405
Accounts receivable, net	247,546	162,377
Cost and estimated earnings in excess of billings	29,212	7,450
Inventories	182,886	157,679
Other current assets	12,352	12,800
Total current assets	825,059	483,698
Property, plant and equipment, net	1,555,816	1,446,452
Goodwill	918,511	782,212
Intangible assets, net	17,344	17,989
Other assets	48,438	51,115
Total assets	3,365,168	2,781,466
Current liabilities:
Current portion of debt	6,500	6,500
Current portion of acquisition-related liabilities	17,721	24,162
Accounts payable	116,817	81,565
Accrued expenses	119,260	111,605
Billings in excess of costs and estimated earnings	16,873	15,456
Total current liabilities	277,171	239,288
Long-term debt	1,807,713	1,514,456
Acquisition-related liabilities	38,039	32,664
Other noncurrent liabilities	129,296	135,019
Total liabilities	2,252,219	1,921,427
Total liabilities and stockholders' equity / member's interest	3,365,168	2,781,466
Summit Materials, LLC
Current assets:
Cash and cash equivalents	353,063	142,672	8,151	185,388
Accounts receivable, net	247,546	162,377
Cost and estimated earnings in excess of billings	29,212	7,450
Inventories	182,886	157,679
Other current assets	12,352	12,800
Total current assets	825,059	482,978
Property, plant and equipment, net	1,555,816	1,446,452
Goodwill	918,511	782,212
Intangible assets, net	17,344	17,989
Other assets	47,232	46,789
Total assets	3,363,962	2,776,420
Current liabilities:
Current portion of debt	6,500	6,500
Current portion of acquisition-related liabilities	15,221	21,663
Accounts payable	116,210	81,610
Accrued expenses	119,260	110,473
Billings in excess of costs and estimated earnings	16,873	15,456
Total current liabilities	274,064	235,702
Long-term debt	1,807,713	1,514,456
Acquisition-related liabilities	32,569	25,161
Other noncurrent liabilities	120,562	124,708
Total liabilities	2,234,908	1,900,027
Total member's interest	1,129,054	876,393
Total liabilities and stockholders' equity / member's interest	3,363,962	2,776,420
Summit Materials, LLC | Eliminations
Current assets:
Cash and cash equivalents	(13,010)	(10,666)	(13,747)	(11,600)
Accounts receivable, net	(107)	(102)
Intercompany receivables	(885,520)	(843,434)
Total current assets	(898,637)	(854,202)
Other assets	(3,547,933)	(3,283,133)
Total assets	(4,446,570)	(4,137,335)
Current liabilities:
Accounts payable	(107)	(102)
Accrued expenses	(13,010)	(10,666)
Intercompany payables	(885,520)	(843,434)
Total current liabilities	(898,637)	(854,202)
Other noncurrent liabilities	(171,317)	(165,242)
Total liabilities	(1,069,954)	(1,019,444)
Total member's interest	(3,376,616)	(3,117,891)
Total liabilities and stockholders' equity / member's interest	(4,446,570)	(4,137,335)
Summit Materials, LLC | Issuers
Current assets:
Cash and cash equivalents	344,726	133,862	9,252	180,712
Intercompany receivables	599,021	521,658
Other current assets	1,779	1,259
Total current assets	945,526	656,779
Property, plant and equipment, net	7,178	7,033
Other assets	3,436,125	3,202,706
Total assets	4,388,829	3,866,518
Current liabilities:
Current portion of debt	6,500	6,500
Current portion of acquisition-related liabilities		1,000
Accounts payable	2,109	1,497
Accrued expenses	44,674	46,460
Intercompany payables	456,926	509,503
Total current liabilities	510,209	564,960
Long-term debt	1,807,713	1,514,456
Other noncurrent liabilities	3,329	2,395
Total liabilities	2,321,251	2,081,811
Total member's interest	2,067,578	1,784,707
Total liabilities and stockholders' equity / member's interest	4,388,829	3,866,518
Summit Materials, LLC | Guarantors
Current assets:
Cash and cash equivalents	2,722	4,820	2,290	4,068
Accounts receivable, net	229,435	155,389
Intercompany receivables	286,499	321,776
Cost and estimated earnings in excess of billings	26,314	6,830
Inventories	178,674	153,374
Other current assets	8,578	11,012
Total current assets	732,222	653,201
Property, plant and equipment, net	1,513,558	1,418,902
Goodwill	859,568	735,490
Intangible assets, net	17,344	17,989
Other assets	156,967	125,270
Total assets	3,279,659	2,950,852
Current liabilities:
Current portion of acquisition-related liabilities	15,221	20,663
Accounts payable	104,732	76,886
Accrued expenses	85,046	73,807
Intercompany payables	420,011	327,405
Billings in excess of costs and estimated earnings	15,622	15,242
Total current liabilities	640,632	514,003
Acquisition-related liabilities	32,569	25,161
Other noncurrent liabilities	213,371	231,199
Total liabilities	886,572	770,363
Total member's interest	2,393,087	2,180,489
Total liabilities and stockholders' equity / member's interest	3,279,659	2,950,852
Summit Materials, LLC | Non Guarantors
Current assets:
Cash and cash equivalents	18,625	14,656	$ 10,356	$ 12,208
Accounts receivable, net	18,218	7,090
Cost and estimated earnings in excess of billings	2,898	620
Inventories	4,212	4,305
Other current assets	1,995	529
Total current assets	45,948	27,200
Property, plant and equipment, net	35,080	20,517
Goodwill	58,943	46,722
Other assets	2,073	1,946
Total assets	142,044	96,385
Current liabilities:
Accounts payable	9,476	3,329
Accrued expenses	2,550	872
Intercompany payables	8,583	6,526
Billings in excess of costs and estimated earnings	1,251	214
Total current liabilities	21,860	10,941
Other noncurrent liabilities	75,179	56,356
Total liabilities	97,039	67,297
Total member's interest	45,005	29,088
Total liabilities and stockholders' equity / member's interest	$ 142,044	$ 96,385

Guarantor and Non-Guarantor F63

Guarantor and Non-Guarantor Financial Information - Schedule of Condensed Consolidating Statements of Operations and Comprehensive Loss (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2017	Jul. 02, 2016	Jul. 01, 2017	Jul. 02, 2016
Condensed Consolidating Statements of Operations
Revenue	$ 524,093	$ 445,274	$ 808,370	$ 673,653
Cost of revenue (excluding items shown separately below)	335,904	285,138	553,476	461,928
Depreciation, depletion, amortization and accretion	45,039	37,408	84,787	69,768
Operating loss	82,444	46,948	49,660	17,491
Other expense (income), net	(590)	882	(1,247)	548
Interest expense	25,986	25,617	50,955	47,194
Loss from operations before taxes	55,523	20,449	(1,763)	(30,251)
Income tax (benefit) expense	3,435	(1,056)	1,257	(9,222)
Net income (loss)	52,088	21,505	(3,020)	(21,029)
Net income (loss) attributable to member of Summit Materials, LLC	50,000	13,371	(2,444)	(7,747)
Comprehensive income (loss) income attributable to member of Summit Materials, LLC	54,522	12,987	2,078	(6,933)
Summit Materials, LLC
Condensed Consolidating Statements of Operations
Revenue	524,093	445,274	808,370	673,653
Cost of revenue (excluding items shown separately below)	335,904	285,138	553,476	461,928
General and administrative expenses	60,706	75,780	120,447	124,466
Depreciation, depletion, amortization and accretion	45,039	37,408	84,787	69,768
Operating loss	82,444	46,948	49,660	17,491
Other (income) loss, net			(1,057)
Other expense (income), net	(590)	882	(1,247)	531
Interest expense	25,772	25,363	50,487	46,649
Interest expense (income)	25,772
Loss from operations before taxes	57,262	20,703	230	(29,689)
Income tax (benefit) expense	3,435	(1,056)	1,257	(9,205)
Net income (loss)	53,827	21,759	(1,027)	(20,484)
Net loss attributable to noncontrolling interest	12	44	(86)	(35)
Net income (loss) attributable to member of Summit Materials, LLC	53,815	21,715	(941)	(20,449)
Comprehensive income (loss) income attributable to member of Summit Materials, LLC	57,406	21,292	3,768	(18,464)
Summit Materials, LLC | Eliminations
Condensed Consolidating Statements of Operations
Revenue	(1,654)	(2,042)	(3,162)	(4,007)
Cost of revenue (excluding items shown separately below)	(1,654)	(2,042)	(3,162)	(4,007)
Other (income) loss, net			77,679
Other expense (income), net	93,756	81,394		68,645
Loss from operations before taxes	(93,756)	(81,394)	(77,679)	(68,645)
Net income (loss)	(93,756)	(81,394)	(77,679)	(68,645)
Net loss attributable to noncontrolling interest	12	44	(86)	(35)
Net income (loss) attributable to member of Summit Materials, LLC	(93,768)	(81,438)	(77,593)	(68,610)
Comprehensive income (loss) income attributable to member of Summit Materials, LLC	(90,177)	(81,861)	(72,884)	(66,625)
Summit Materials, LLC | Issuers
Condensed Consolidating Statements of Operations
General and administrative expenses	14,658	37,543	29,707	51,726
Depreciation, depletion, amortization and accretion	663	644	1,321	1,277
Operating loss	(15,321)	(38,187)	(31,028)	(53,003)
Other (income) loss, net			(78,490)
Other expense (income), net	(93,901)	(81,249)		(68,999)
Interest expense		21,347	48,403	36,445
Interest expense (income)	24,765
Loss from operations before taxes	53,815	21,715	(941)	(20,449)
Net income (loss)	53,815	21,715	(941)	(20,449)
Net income (loss) attributable to member of Summit Materials, LLC	53,815	21,715	(941)	(20,449)
Comprehensive income (loss) income attributable to member of Summit Materials, LLC	57,406	21,292	3,768	(18,464)
Summit Materials, LLC | Guarantors
Condensed Consolidating Statements of Operations
Revenue	502,535	434,822	778,911	656,478
Cost of revenue (excluding items shown separately below)	320,315	278,607	532,308	451,496
General and administrative expenses	44,023	36,681	87,397	69,748
Depreciation, depletion, amortization and accretion	43,381	35,629	81,819	66,299
Operating loss	94,816	83,905	77,387	68,935
Other (income) loss, net			9
Other expense (income), net	(226)	863		1,194
Interest expense		3,154	138	8,482
Interest expense (income)	(75)
Loss from operations before taxes	95,117	79,888	77,240	59,259
Income tax (benefit) expense	2,902	(1,195)	722	(9,283)
Net income (loss)	92,215	81,083	76,518	68,542
Net income (loss) attributable to member of Summit Materials, LLC	92,215	81,083	76,518	68,542
Comprehensive income (loss) income attributable to member of Summit Materials, LLC	92,042	82,141	75,933	71,834
Summit Materials, LLC | Non Guarantors
Condensed Consolidating Statements of Operations
Revenue	23,212	12,494	32,621	21,182
Cost of revenue (excluding items shown separately below)	17,243	8,573	24,330	14,439
General and administrative expenses	2,025	1,556	3,343	2,992
Depreciation, depletion, amortization and accretion	995	1,135	1,647	2,192
Operating loss	2,949	1,230	3,301	1,559
Other (income) loss, net			(255)
Other expense (income), net	(219)	(126)		(309)
Interest expense		862	1,946	1,722
Interest expense (income)	1,082
Loss from operations before taxes	2,086	494	1,610	146
Income tax (benefit) expense	533	139	535	78
Net income (loss)	1,553	355	1,075	68
Net income (loss) attributable to member of Summit Materials, LLC	1,553	355	1,075	68
Comprehensive income (loss) income attributable to member of Summit Materials, LLC	$ (1,865)	$ (280)	$ (3,049)	$ (5,209)

Guarantor and Non-Guarantor F64

Guarantor and Non-Guarantor Financial Information - Schedule of Condensed Consolidating Statements of Cash Flows (Details) - USD ($) $ in Thousands	6 Months Ended
	Jul. 01, 2017	Jul. 02, 2016
Condensed Consolidating Statements of Operations
Net cash (used in) provided by operating activities	$ 11,149	$ (26,500)
Cash flow from investing activities:
Acquisitions, net of cash acquired	(213,124)	(296,664)
Purchase of property, plant and equipment	(109,088)	(91,669)
Proceeds from the sale of property, plant, and equipment	8,411	9,442
Other	137	1,500
Net cash used for investing activities	(313,664)	(377,391)
Cash flow from financing activities:
Capital issuance costs	(627)	(136)
Net proceeds from debt issuance	302,000	321,000
Payments on long-term debt	(9,288)	(63,676)
Payments on acquisition-related liabilities	(17,204)	(25,662)
Financing costs	(5,308)	(5,110)
Distributions from partnership	(79)	(373)
Other	4,904	113
Net cash provided by financing activities	511,998	226,156
Impact of cash on foreign currency	188	498
Net increase (decrease) in cash	209,671	(177,237)
Cash and cash equivalents-beginning of period	143,392	186,405
Cash and cash equivalents-end of period	353,063	9,168
Summit Materials, LLC
Condensed Consolidating Statements of Operations
Net cash (used in) provided by operating activities	11,612	(26,500)
Cash flow from investing activities:
Acquisitions, net of cash acquired	(213,124)	(296,664)
Purchase of property, plant and equipment	(109,088)	(91,669)
Proceeds from the sale of property, plant, and equipment	8,411	9,442
Other	137	1,500
Net cash used for investing activities	(313,664)	(377,391)
Cash flow from financing activities:
Proceeds from investment by member		113
Proceeds from Partnership Contribution	243,593	113
Capital issuance costs	(627)	(136)
Net proceeds from debt issuance	302,000	321,000
Payments on long-term debt	(9,288)	(63,676)
Payments on acquisition-related liabilities	(14,704)	(23,162)
Financing costs	(5,308)	(5,110)
Distributions from partnership	(2,579)	(2,873)
Other	(832)
Net cash provided by financing activities	512,255	226,156
Impact of cash on foreign currency	188	498
Net increase (decrease) in cash	210,391	(177,237)
Cash and cash equivalents-beginning of period	142,672	185,388
Cash and cash equivalents-end of period	353,063	8,151
Summit Materials, LLC | Eliminations
Cash flow from financing activities:
Loans received from and payments made on loans from other Summit Companies	(2,344)	(2,147)
Net cash provided by financing activities	(2,344)	(2,147)
Net increase (decrease) in cash	(2,344)	(2,147)
Cash and cash equivalents-beginning of period	(10,666)	(11,600)
Cash and cash equivalents-end of period	(13,010)	(13,747)
Summit Materials, LLC | Issuers
Condensed Consolidating Statements of Operations
Net cash (used in) provided by operating activities	(57,616)	(101,568)
Cash flow from investing activities:
Acquisitions, net of cash acquired	(15,000)	(60,670)
Purchase of property, plant and equipment	(2,537)	(2,322)
Net cash used for investing activities	(17,537)	(62,992)
Cash flow from financing activities:
Proceeds from investment by member		(448,597)
Proceeds from Partnership Contribution	128,538
Capital issuance costs	(627)	(136)
Net proceeds from debt issuance		321,000
Loans received from and payments made on loans from other Summit Companies	(130,366)	189,466
Payments on long-term debt	(5,250)	(60,250)
Payments on acquisition-related liabilities		(400)
Financing costs	(5,308)	(5,110)
Distributions from partnership	(2,579)	(2,873)
Other	(391)
Net cash provided by financing activities	286,017	(6,900)
Net increase (decrease) in cash	210,864	(171,460)
Cash and cash equivalents-beginning of period	133,862	180,712
Cash and cash equivalents-end of period	344,726	9,252
Summit Materials, LLC | Guarantors
Condensed Consolidating Statements of Operations
Net cash (used in) provided by operating activities	49,299	77,254
Cash flow from investing activities:
Acquisitions, net of cash acquired	(172,523)	(235,994)
Purchase of property, plant and equipment	(105,116)	(89,071)
Proceeds from the sale of property, plant, and equipment	8,352	9,422
Other	137
Net cash used for investing activities	(269,150)	(314,143)
Cash flow from financing activities:
Proceeds from investment by member		448,710
Proceeds from Partnership Contribution	104,338
Loans received from and payments made on loans from other Summit Companies	132,577	(187,411)
Payments on long-term debt	(4,038)	(3,426)
Payments on acquisition-related liabilities	(14,704)	(22,762)
Other	(420)
Net cash provided by financing activities	217,753	235,111
Net increase (decrease) in cash	(2,098)	(1,778)
Cash and cash equivalents-beginning of period	4,820	4,068
Cash and cash equivalents-end of period	2,722	2,290
Summit Materials, LLC | Non Guarantors
Condensed Consolidating Statements of Operations
Net cash (used in) provided by operating activities	19,929	(2,186)
Cash flow from investing activities:
Acquisitions, net of cash acquired	(25,601)
Purchase of property, plant and equipment	(1,435)	(276)
Proceeds from the sale of property, plant, and equipment	59	20
Net cash used for investing activities	(26,977)	(256)
Cash flow from financing activities:
Proceeds from Partnership Contribution	10,717
Loans received from and payments made on loans from other Summit Companies	133	92
Other	(21)
Net cash provided by financing activities	10,829	92
Impact of cash on foreign currency	188	498
Net increase (decrease) in cash	3,969	(1,852)
Cash and cash equivalents-beginning of period	14,656	12,208
Cash and cash equivalents-end of period	$ 18,625	$ 10,356