Summit Materials (SUM) 10-K 14 Feb 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 30, 2017	Feb. 07, 2018	Jul. 01, 2017
Document Information [Line Items]
Entity Registrant Name	Summit Materials, Inc.
Entity Central Index Key	1,621,563
Document Type	10-K
Document Period End Date	Dec. 30, 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	FY
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Public Float			$ 3,100,000,000
Membership interests description	As of February 7, 2018, 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		110,365,594
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-K
Document Period End Date	Dec. 30, 2017
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Public Float	$ 0
Membership interests percentage	100.00%

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 383,556	$ 143,392
Accounts receivable, net	198,330	162,377
Costs and estimated earnings in excess of billings	9,512	7,450
Inventories	184,439	157,679
Other current assets	7,764	12,800
Total current assets	783,601	483,698
Property, plant and equipment, net	1,615,424	1,446,452
Goodwill	1,036,320	782,212
Intangible assets	16,833	17,989
Deferred tax assets	284,092	4,326
Other assets	51,063	46,789
Total assets	3,787,333	2,781,466
Current liabilities:
Current portion of debt	4,765	6,500
Current portion of acquisition-related liabilities	14,087	24,162
Accounts payable	98,744	81,565
Accrued expenses	116,629	111,605
Billings in excess of costs and estimated earnings	15,750	15,456
Total current liabilities	249,975	239,288
Long-term debt	1,810,833	1,514,456
Acquisition-related liabilities	58,135	32,664
Tax receivable agreement liability	331,340	58,145
Other noncurrent liabilities	65,329	76,874
Total liabilities	2,515,612	1,921,427
Commitments and contingencies
Stockholders' equity / Member's interest
Additional paid-in capital	1,154,220	824,304
Accumulated earnings	95,833	19,028
Accumulated other comprehensive income (loss)	7,386	(2,249)
Stockholders' equity	1,258,543	842,044
Noncontrolling interest in consolidated subsidiaries		1,378
Noncontrolling interest in Summit Materials, Inc.	13,178	16,617
Total stockholders' equity	1,271,721	860,039
Total liabilities and stockholders' equity / member's interest	3,787,333	2,781,466
Common Class A
Stockholders' equity / Member's interest
Common stock	1,104	961
Common Class B
Stockholders' equity / Member's interest
Common stock
Summit Materials, LLC
Current assets:
Cash and cash equivalents	383,556	142,672
Accounts receivable, net	198,330	162,377
Costs and estimated earnings in excess of billings	9,512	7,450
Inventories	184,439	157,679
Other current assets	7,764	12,800
Total current assets	783,601	482,978
Property, plant and equipment, net	1,615,424	1,446,452
Goodwill	1,037,320	782,212
Intangible assets	16,833	17,989
Other assets	51,063	46,789
Total assets	3,504,241	2,776,420
Current liabilities:
Current portion of debt	4,765	6,500
Current portion of acquisition-related liabilities	11,587	21,663
Accounts payable	100,637	81,610
Accrued expenses	116,274	110,473
Billings in excess of costs and estimated earnings	15,750	15,456
Total current liabilities	249,013	235,702
Long-term debt	1,810,833	1,514,456
Acquisition-related liabilities	52,239	25,161
Other noncurrent liabilities	100,562	124,708
Total liabilities	2,212,647	1,900,027
Commitments and contingencies
Stockholders' equity / Member's interest
Member's equity	1,359,760	1,087,558
Accumulated earnings	(51,031)	(185,099)
Accumulated other comprehensive income (loss)	(17,135)	(27,444)
Member's interest	1,291,594	875,015
Noncontrolling interest		1,378
Total member's interest	1,291,594	876,393
Total liabilities and stockholders' equity / member's interest	$ 3,504,241	$ 2,776,420

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 30, 2017	Dec. 31, 2016
Property, plant and equipment, accumulated depreciation, depletion and amortization	$ 631,841	$ 484,554
Intangible assets, accumulated amortization	6,698	7,854
Valuation allowance	1,675	502,839
Summit Materials, LLC
Property, plant and equipment, accumulated depreciation, depletion and amortization	631,841	484,554
Intangible assets, accumulated amortization	6,698	7,854
Valuation allowance	$ 1,675	$ 2,677
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	110,350,594	96,033,222
Common stock, shares outstanding	110,350,594	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	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Revenue:
Product	$ 1,449,936	$ 1,223,008	$ 1,043,843
Service	302,473	265,266	246,123
Net revenue	1,752,409	1,488,274	1,289,966
Delivery and subcontract revenue	180,166	137,789	142,331
Total revenue	1,932,575	1,626,063	1,432,297
Cost of revenue (excluding items shown separately below):
Product	898,281	751,419	676,074
Service	203,330	182,584	171,857
Net cost of revenue	1,101,611	934,003	847,931
Delivery and subcontract cost	180,166	137,789	142,331
Total cost of revenue	1,281,777	1,071,792	990,262
General and administrative expenses	242,670	243,512	177,769
Depreciation, depletion, amortization and accretion	179,518	149,300	119,723
Transaction costs	7,733	6,797	9,519
Operating income	220,877	154,662	135,024
Interest expense	108,549	97,536	84,629
Loss on debt financings	4,815		71,631
Tax receivable agreement expense	271,016	14,938
Other expense (income), net	5,303	(1,361)	2,042
(Loss) income from operations before taxes	(158,200)	40,827	(19,194)
Income tax benefit	(283,977)	(5,299)	(18,263)
Income (loss) from continuing operations	125,777	46,126	(931)
Income from discontinued operations			(2,415)
Net income	125,777	46,126	1,484
Net income (loss) attributable to noncontrolling interest in subsidiaries	(27)	16	(1,826)
Net income (loss) attributable to Summit Holdings	3,974	9,327	(24,408)
Net income attributable to Summit Materials, Inc. / member of Summit Materials, LLC	121,830	36,783	27,718
Summit Materials, LLC
Revenue:
Product	1,449,936	1,223,008	1,043,843
Service	302,473	265,266	246,123
Net revenue	1,752,409	1,488,274	1,289,966
Delivery and subcontract revenue	180,166	137,789	142,331
Total revenue	1,932,575	1,626,063	1,432,297
Cost of revenue (excluding items shown separately below):
Product	898,281	751,419	676,074
Service	203,330	182,584	171,857
Net cost of revenue	1,101,611	934,003	847,931
Delivery and subcontract cost	180,166	137,789	142,331
Total cost of revenue	1,281,777	1,071,792	990,262
General and administrative expenses	242,670	243,512	177,769
Depreciation, depletion, amortization and accretion	179,518	149,300	119,723
Transaction costs	7,733	6,797	9,519
Operating income	220,877	154,662	135,024
Interest expense	107,655	96,483	83,757
Loss on debt financings	4,815		71,631
Other expense (income), net	5,289	(1,374)	2,042
(Loss) income from operations before taxes	113,696	56,805	(18,322)
Income tax benefit	(20,345)	(5,282)	(18,263)
Income (loss) from continuing operations	134,041	62,087	(59)
Income from discontinued operations			(2,415)
Net income	134,041	62,087	2,356
Net income (loss) attributable to noncontrolling interest	(27)	16	(1,826)
Net income attributable to Summit Materials, Inc. / member of Summit Materials, LLC	$ 134,068	$ 62,071	$ 4,182
Common Class A
Income per share of Class A common stock:
Basic	$ 1.12	$ 0.52	$ 0.68
Diluted	$ 1.11	$ 0.52	$ 0.50
Weighted average shares of Class A common stock:
Basic	108,696,438	70,355,042	40,888,437
Diluted	109,490,898	70,838,508	90,993,322

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Net income (loss)	$ 125,777	$ 46,126	$ 1,484
Other comprehensive income (loss):
Postretirement curtailment adjustment	429
Postretirement liability adjustment	699	426	2,123
Foreign currency translation adjustment	7,768	2,125	(14,099)
Income (loss) on cash flow hedges	1,413	(1,529)	(944)
Less tax effect of other comprehensive income (loss) items	(288)
Other comprehensive income (loss)	10,021	1,022	(12,920)
Comprehensive income (loss)	135,798	47,148	(11,436)
Less comprehensive income (loss) attributable to the noncontrolling interest in consolidated subsidiaries	(27)	16	(1,826)
Less comprehensive income (loss) attributable Summit Holdings	4,360	9,803	(34,533)
Comprehensive income attributable to Summit Materials, Inc. / Summit Materials, LLC	131,465	37,329	24,923
Summit Materials, LLC
Net income (loss)	134,041	62,087	2,356
Other comprehensive income (loss):
Postretirement curtailment adjustment	429
Postretirement liability adjustment	699	426	2,123
Foreign currency translation adjustment	7,768	2,125	(14,099)
Income (loss) on cash flow hedges	1,413	(1,529)	(944)
Other comprehensive income (loss)	10,309	1,022	(12,920)
Comprehensive income (loss)	144,350	63,109	(10,564)
Less comprehensive income (loss) attributable to noncontrolling interest	(27)	16	(1,826)
Comprehensive income attributable to Summit Materials, Inc. / Summit Materials, LLC	$ 144,377	$ 63,093	$ (8,738)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Cash flow from operating activities:
Net income (loss)	$ 125,777	$ 46,126	$ 1,484
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation, depletion, amortization and accretion	193,107	160,633	125,019
Share-based compensation expense	21,140	49,940	19,899
Deferred income tax benefit (expense)	(289,219)	(4,263)	(19,838)
Net gain on asset disposals	(7,638)	(3,102)	(23,087)
Non-cash loss on debt financings	3,856		(9,877)
Other	(2,359)	(1,282)	(1,629)
(Increase) decrease in operating assets, net of acquisitions:
Accounts receivable, net	(3,720)	2,511	3,852
Inventories	(18,609)	(10,297)	4,275
Costs and estimated earnings in excess of billings	(1,825)	(2,684)	6,604
Other current assets	8,703	(5,518)	11,438
Other assets	(3,103)	(2,350)	(1,369)
Increase (decrease) in operating liabilities, net of acquisitions:
Accounts payable	6,192	(5,751)	(4,241)
Accrued expenses	(7,006)	13,196	(14,354)
Billings in excess of costs and estimated earnings	109	700	1,313
Tax receivable agreement liability	273,194	58,145
Other liabilities	(6,416)	(51,141)	(1,286)
Net cash provided by operating activities	292,183	244,863	98,203
Cash flow from investing activities:
Acquisitions, net of cash acquired	(374,930)	(336,958)	(510,017)
Purchases of property, plant and equipment	(194,146)	(153,483)	(88,950)
Proceeds from the sale of property, plant and equipment	17,072	16,868	13,110
Other	(471)	2,921	1,510
Net cash used for investing activities	(552,475)	(470,652)	(584,347)
Cash flow from financing activities:
Proceeds from equity offerings	237,600		1,037,444
Capital issuance costs	(627)	(136)	(61,609)
Proceeds from debt issuances	302,000	354,000	1,748,875
Debt issuance costs	(6,416)	(5,801)	(14,246)
Payments on debt	(16,438)	(120,702)	(1,505,486)
Purchase of noncontrolling interests	(532)		(497,848)
Payments on acquisition-related liabilities	(34,650)	(32,040)	(18,056)
Distributions from partnership	(1,974)	(13,034)	(28,736)
Proceeds from stock option exercises	21,661	440
Other	(869)	(20)	(1)
Net cash provided by financing activities	499,755	182,707	660,337
Impact of cash on foreign currency	701	69	(1,003)
Net increase (decrease) in cash	240,164	(43,013)	173,190
Cash and cash equivalents-beginning of period	143,392	186,405	13,215
Cash and cash equivalents-end of period	383,556	143,392	186,405
Summit Materials, LLC
Cash flow from operating activities:
Net income (loss)	134,041	62,087	2,356
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation, depletion, amortization and accretion	192,213	159,579	124,147
Share-based compensation expense	21,140	49,940	19,899
Deferred income tax benefit (expense)	(7,638)	(3,102)	(23,087)
Net gain on asset disposals	3,856		(9,877)
Goodwill impairment	0
Non-cash loss on debt financings	(23,070)	(8,572)	(19,838)
Other	(2,359)	(1,282)	(1,629)
(Increase) decrease in operating assets, net of acquisitions:
Accounts receivable, net	(3,720)	2,511	3,852
Inventories	(18,609)	(10,297)	4,275
Costs and estimated earnings in excess of billings	(1,825)	(2,684)	6,604
Other current assets	8,703	(5,518)	11,438
Other assets	(3,103)	1,976	(1,369)
Increase (decrease) in operating liabilities, net of acquisitions:
Accounts payable	8,040	(5,706)	(4,241)
Accrued expenses	(6,230)	12,064	(14,354)
Billings in excess of costs and estimated earnings	109	700	1,313
Other liabilities	(6,416)	(6,819)	(1,286)
Net cash provided by operating activities	295,132	244,877	98,203
Cash flow from investing activities:
Acquisitions, net of cash acquired	(374,930)	(336,958)	(510,017)
Purchases of property, plant and equipment	(194,146)	(153,483)	(88,950)
Proceeds from the sale of property, plant and equipment	17,072	16,868	13,110
Other	(471)	2,921	1,510
Net cash used for investing activities	(552,475)	(470,652)	(584,347)
Cash flow from financing activities:
Capital contributions by member	304,541	27,377	507,766
Capital issuance costs	(627)	(136)	(12,930)
Proceeds from debt issuances	302,000	354,000	1,748,875
Debt issuance costs	(6,416)	(5,801)	(14,246)
Payments on debt	(16,438)	(120,702)	(1,505,486)
Purchase of noncontrolling interests	(532)
Payments on acquisition-related liabilities	(32,150)	(29,540)	(18,056)
Distributions from partnership	(51,986)	(42,192)	(46,603)
Other	(866)	(16)
Net cash provided by financing activities	497,526	182,990	659,320
Impact of cash on foreign currency	701	69	(1,003)
Net increase (decrease) in cash	240,884	(42,716)	172,173
Cash and cash equivalents-beginning of period	142,672	185,388	13,215
Cash and cash equivalents-end of period	$ 383,556	$ 142,672	$ 185,388

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity / Member's Interest and Redeemable Noncontrolling Interest - USD ($) $ in Thousands	Summit Materials, LLCRedeemable Noncontrolling Interest	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	Redeemable Noncontrolling Interest	Partners' Interest	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 at Dec. 27, 2014	$ 33,740
Increase (decrease) in redeemable noncontrolling interest
Accretion/ redemption value adjustment								$ 32,252
Net income (loss)								(1,890)
Ending Balance at Mar. 11, 2015								64,102
Beginning Balance at Dec. 27, 2014								33,740	$ 285,685	$ 1,298									$ 286,983
Beginning Balance at Dec. 27, 2014		$ 518,647	$ 286,983	$ 1,298	$ (217,416)	$ (15,546)
Increase (decrease) in stockholders' equity / members' interest and redeemable noncontrolling interest
Accretion/ redemption value adjustment									(32,252)										(32,252)
Net income (loss)									(41,338)	(77)									(41,415)
Other comprehensive income (loss)									(5,249)										(5,249)
Share-based compensation									424										424
Ending Balance at Mar. 11, 2015									207,270	1,221									208,491
Beginning Balance at Dec. 27, 2014	33,740
Increase (decrease) in redeemable noncontrolling interest
Accretion/ redemption value adjustment	(31,850)
Net income (loss)	$ (1,890)
Beginning Balance at Dec. 27, 2014								33,740	285,685	1,298									286,983
Beginning Balance at Dec. 27, 2014		518,647	286,983	1,298	(217,416)	(15,546)
Increase (decrease) in stockholders' equity / members' interest and redeemable noncontrolling interest
Net contributed capital		558,939	558,939
Accretion/ redemption value adjustment			(32,252)		(32,252)
Net income (loss)			4,246	64	4,182		$ 2,356												1,484
Other comprehensive income (loss)			(12,920)			(12,920)	(12,920)												(12,920)
Share-based compensation		19,899	19,899
Distributions		(46,603)	(46,603)
Ending Balance at Jan. 02, 2016										1,362	$ 10,870	$ (2,795)	$ 497	$ 690	$ 619,003	$ 138,233			767,860
Ending Balance at Jan. 02, 2016		1,050,882	778,292	1,362	(245,486)	(28,466)
Ending Balance (in shares) at Jan. 02, 2016													49,745,944	69,007,297
Beginning Balance at Mar. 11, 2015								64,102
Increase (decrease) in redeemable noncontrolling interest
Purchase of redeemable noncontrolling interest								$ (64,102)
Beginning Balance at Mar. 11, 2015									207,270	1,221									208,491
Increase (decrease) in stockholders' equity / members' interest and redeemable noncontrolling interest
Recording of noncontrolling interest upon reorganization									$ (207,270)							207,270
Net income (loss)										141	27,718					16,930			44,789
Issuance of Shares													$ 480	$ 690	(690)				975,835
Issuance of Shares (in shares)													47,981,653	69,007,397
Other comprehensive income (loss)												(2,795)				(4,876)			(7,671)
Share-based compensation															19,475				19,475
Share repurchase (in shares)														(100)
Purchase of noncontrolling interests															$ 18,515
Purchase of redeemable noncontrolling interests (in shares)													1,029,183
Purchase of redeemable noncontrolling interests													$ 10						18,525
Other (in shares)															975,355,000
Purchase of LP Units															$ (411,532)	(51,315)			(462,847)
Dividend											(16,848)		$ 7		17,880	(1,040)			(1)
Dividend (in shares)													735,108
Distributions from partnership																(28,736)			(28,736)
Ending Balance at Jan. 02, 2016										1,362	10,870	(2,795)	$ 497	$ 690	619,003	138,233			767,860
Ending Balance at Jan. 02, 2016		1,050,882	778,292	1,362	(245,486)	(28,466)
Ending Balance (in shares) at Jan. 02, 2016													49,745,944	69,007,297
Increase (decrease) in stockholders' equity / members' interest and redeemable noncontrolling interest
Net contributed capital		27,260	27,260
Net income (loss)			62,087	16	62,071		62,087			16	36,783					9,327			46,126
LP Unit exchanges													$ 451		117,813	(118,264)
LP Unit exchanges (in shares)													45,124,528
Other comprehensive income (loss)			1,022			1,022	1,022					546				476			1,022
Share-based compensation		51,624	49,940		(1,684)						(1,684)				51,624				49,940
Stock Option Exercises													$ 2		438				440
Options, Exercised (in shares)													24,354
Class B share cancellation														$ (690)	690
Class B share cancellation (in shares)														(69,007,197)
Distributions		(42,192)	(42,192)
Other		(16)	(16)												7,689				7,689
Other (in shares)													2,704
Dividend											(26,941)		$ 11		27,047	(121)			(4)
Dividend (in shares)													1,135,692
Distributions from partnership																(13,034)			(13,034)
Ending Balance at Dec. 31, 2016										1,378	19,028	(2,249)	$ 961		824,304	16,617			860,039
Ending Balance at Dec. 31, 2016		1,087,558	876,393	1,378	(185,099)	(27,444)	876,393
Ending Balance (in shares) at Dec. 31, 2016													96,033,222	100			96,033,222	100
Increase (decrease) in stockholders' equity / members' interest and redeemable noncontrolling interest
Net contributed capital		303,914	303,914
Net income (loss)			134,041	(27)	134,068		134,041			(27)	121,830					3,974			125,777
Issuance of Shares													$ 100		238,367	(1,496)			236,971
Issuance of Shares (in shares)													10,000,000
LP Unit exchanges													$ 15		4,159	(4,174)
LP Unit exchanges (in shares)													1,461,677
Other comprehensive income (loss)			10,309			10,309	10,309					9,635				386			10,021
Share-based compensation		21,140	21,140												21,140				21,140
Stock Option Exercises													$ 12		21,649				21,661
Options, Exercised (in shares)													1,203,121
Purchase of noncontrolling interests										(1,148)									(1,148)
Purchase of redeemable noncontrolling interests			(1,148)	(1,148)
Distributions		(51,986)	(51,986)
Other										$ (203)			$ 1		(562)				(764)
Other (in shares)													131,518
Other		(866)	(1,069)	$ (203)
Dividend											(45,025)		$ 15		45,163	(155)			(2)
Dividend (in shares)													1,521,056
Distributions from partnership																(1,974)			(1,974)
Ending Balance at Dec. 30, 2017											$ 95,833	$ 7,386	$ 1,104		$ 1,154,220	$ 13,178			$ 1,271,721
Ending Balance at Dec. 30, 2017		$ 1,359,760	$ 1,291,594		$ (51,031)	$ (17,135)	$ 1,291,594
Ending Balance (in shares) at Dec. 30, 2017													110,350,594	100			110,350,594	100

Summary of Organization and Sig

Summary of Organization and Significant Accounting Policies	12 Months Ended
	Dec. 30, 2017
Company Information
Summary of Organization and Significant Accounting Policies	(1) Summary of Organization and Significant Accounting Policies 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. Summit Inc. owns the majority of the partnership interests of Summit Holdings (see note 11, Stockholders’ Equity). Summit Materials, LLC (“Summit LLC”) an indirect wholly owned subsidiary of Summit Holdings, conducts the majority of our operations. Continental Cement Company, L.L.C. (“Continental Cement”) is also a wholly owned subsidiary of Summit LLC. Summit Materials Finance Corp. (“Summit Finance”), an indirect wholly owned subsidiary of Summit LLC, has jointly issued our Senior Notes as described below. 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. The Company’s fiscal year is based on a 52-53 week year with each quarter composed of 13 weeks ending on a Saturday. The 53-week year occurs approximately once every seven years and occurred in 2015. The additional week in the 53-week year was included in the fourth quarter of 2015. For a summary of the changes in Summit Inc.’s ownership of Summit Holdings, see Note 11, Stockholders’ Equity. 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. generally accepted accounting principles (“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, the tax receivable agreement (“TRA”) liability, 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 23 U.S. states and in British Columbia, Canada, with the most significant revenue generated in Texas, Utah, Kansas 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 2017, 2016 or 2015. Accounts Receivable —Accounts receivable are stated at the amount management expects to collect from outstanding balances. Management provides for probable uncollectible amounts through a charge to earnings and a credit to a valuation allowance based on its assessment of the collectability of individual accounts. In establishing the allowance, management considers historical losses adjusted to take into account current market conditions and its customers’ financial condition, the amount of receivables in dispute, the current receivables aging and current payment terms. Balances that remain outstanding after reasonable collection efforts are exercised are written off through a charge to the valuation allowance. The balances billed but not paid by customers, pursuant to retainage provisions included in contracts, are generally due upon completion of the contracts. Revenue Recognition —We earn revenue from the sale of products, which primarily include aggregates, cement, ready-mix concrete and asphalt, but also include concrete products and plastics components, and from the provision of services, which are primarily paving and related services, but also include landfill operations, the receipt and disposal of waste that is converted to fuel for use in our cement plants and underground storage space rental. Revenue for product sales is recognized when evidence of an arrangement exists, the fee is fixed or determinable, title passes, which is generally when the product is shipped, and collection is reasonably assured. Product revenue generally includes sales of aggregates, cement and other materials to customers, net of discounts or allowances or taxes, if any, and freight and delivery charges billed to customers. Freight and delivery charges associated with cement sales are recorded on a net basis together with freight costs within cost of sales. Revenue from the receipt of waste fuels is recognized when the waste is accepted and a corresponding liability is recognized for the costs to process the waste into fuel for the manufacturing of cement or to ship the waste offsite for disposal in accordance with applicable regulations. We account for revenue and earnings on our long-term paving and related services contracts as service revenue using the percentage-of-completion method of accounting. Under the percentage-of-completion method, we recognize paving and related services revenue as services are rendered. We estimate profit as the difference between total estimated revenue and total estimated cost of a contract and recognize that profit over the life of the contract based on input measures. We generally measure progress toward completion on long-term paving and related services contracts based on the proportion of costs incurred to date relative to total estimated costs at completion. We include revisions of estimated profits on contracts in earnings under the cumulative catch-up method, under which the effect of revisions in estimates is recognized immediately. If a revised estimate of contract profitability reveals an anticipated loss on the contract, we recognize the loss in the period it is identified. The percentage-of-completion method of accounting involves the use of various estimating techniques to project costs at completion, and in some cases includes estimates of recoveries asserted against the customer for changes in specifications or other disputes. Contract estimates involve various assumptions and projections relative to the outcome of future events over multiple periods, including future labor productivity and availability, the nature and complexity of the work to be performed, the cost and availability of materials, the effect of delayed performance, and the availability and timing of funding from the customer. These estimates are based on our best judgment. A significant change in one or more of these estimates could affect the profitability of one or more of our contracts. We review our contract estimates regularly to assess revisions in contract values and estimated costs at completion. We recognize revenue arising from claims either as income or as an offset against a potential loss only when the amount of the claim can be estimated reliably and its realization is probable. In evaluating these criteria, we consider the contractual basis for the claim, the cause of any additional costs incurred, the reasonableness of those costs and the objective evidence available to support the claim. Inventories —Inventories consist of stone that has been removed from quarries and processed for future sale, cement, raw materials and finished concrete blocks. Inventories are valued at the lower of cost or market and are accounted for on a first-in first-out basis or an average cost basis. If items become obsolete or otherwise unusable or if quantities exceed what is projected to be sold within a reasonable period of time, they will be charged to costs of production in the period that the items are designated as obsolete or excess inventory. Stripping costs are costs of removing overburden and waste material to access aggregate materials and are expensed as incurred. Property, Plant and Equipment, net —Property, plant and equipment are recorded at cost, less accumulated depreciation, depletion and amortization. Expenditures for additions and improvements that significantly add to the productive capacity or extend the useful life of an asset are capitalized. Repair and maintenance costs that do not substantially expand productive capacity or extend the life of property, plant and equipment are expensed as incurred. Landfill airspace is included in property, plant and equipment at cost and is amortized based on the portion of the airspace used during the period compared to the gross estimated value of available airspace, which is updated periodically as circumstances dictate. Management reassesses the landfill airspace capacity with any changes in value recorded in cost of revenue. Capitalized landfill costs include expenditures for the acquisition of land and related airspace, engineering and permitting costs, cell construction costs and direct site improvement costs. Upon disposal of an asset, the cost and related accumulated depreciation are removed from the Company’s accounts and any gain or loss is included in general and administrative expenses. The Company reviews the carrying value of property, plant and equipment for impairment whenever events or circumstances indicate that the carrying value of an asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition. Such indicators may include, among others, deterioration in general economic conditions, adverse changes in the markets in which an entity operates, increases in input costs that have a negative effect on earnings and cash flows or a trend of negative or declining cash flows over multiple periods. Property, plant and equipment is tested for impairment at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets. As a result, the property, plant and equipment impairment test is at a significantly lower level than the level at which goodwill is tested for impairment. In markets where the Company does not produce downstream products, such as ready-mix concrete, asphalt paving mix and paving and related services, the lowest level of largely independent identifiable cash flows is at the individual aggregates operation or a group of aggregates operations collectively serving a local market or the cement operations. Conversely, in vertically-integrated markets, the cash flows of the downstream and upstream businesses are not largely independently identifiable and the vertically-integrated operations are considered the lowest level of largely independent identifiable cash flows. Accrued Mining and Landfill Reclamation —The mining reclamation reserve and financial commitments for landfill closure and post-closure activities are based on management’s estimate of future cost requirements to reclaim property at both currently operating and closed sites. Estimates of these obligations have been developed based on management’s interpretation of current requirements and proposed regulatory changes and are intended to approximate fair value. Costs are estimated in current dollars, inflated until the expected time of payment, and then discounted back to present value using a credit-adjusted, risk-free rate on obligations of similar maturity, adjusted to reflect the Company’s credit rating. Changes in the credit-adjusted, risk-free rate do not change recorded liabilities. However, subsequent increases in the recognized obligations are measured using a current credit-adjusted, risk-free rate. Decreases in the recognized obligations are measured at the initial credit-adjusted, risk-free rate. Significant changes in inflation rates or the amount or timing of future cost estimates typically result in both (1) a current adjustment to the recorded liability (and corresponding adjustment to the asset) and (2) a change in accretion of the liability and depreciation of the asset to be recorded prospectively over the remaining capacity of the unmined quarry or landfill. Goodwill —Goodwill represents the purchase price paid in excess of the fair value of net tangible and intangible assets acquired. Goodwill recorded in connection with the Company’s acquisitions is primarily attributable to the expected profitability, assembled workforces of the acquired businesses and the synergies expected to arise after the Company’s acquisition of those businesses. Goodwill is not amortized, but is tested annually for impairment as of the first day of the fourth quarter and at any time that events or circumstances indicate that goodwill may be impaired. A qualitative approach may first be applied to determine whether it is more likely than not that the estimated fair value of a reporting unit is less than its carrying amount. If, as a result of the qualitative assessment, it is determined that an impairment is more likely than not, the two-step quantitative impairment test is then performed, otherwise further analysis is not required. The two-step impairment test first identifies potential goodwill impairment for each reporting unit and then, if necessary, measures the amount of the impairment loss. Income Taxes —Summit Inc. is a corporation subject to income taxes in the United States. Certain subsidiaries, including Summit Holdings, or subsidiary groups of the Company are taxable separate from Summit Inc. The provisions, or Summit Inc.’s proportional share of the provision, are included in the Company’s consolidated financial statements. The Company’s deferred income tax assets and liabilities are computed for differences between the tax basis and financial statement amounts that will result in taxable or deductible amounts in the future. The computed deferred balances are based on enacted tax laws and applicable rates for the periods in which the differences are expected to affect taxable income. A valuation allowance is recognized for deferred tax assets if it is more likely than not that some portion or all of the net deferred tax assets will not be realized. In making such a determination, all available positive and negative evidence is considered, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If the Company determines it would be able to realize its deferred tax assets for which a valuation allowance had been recorded then an adjustment would be made to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. The Company evaluates the tax positions taken on income tax returns that remain open and positions expected to be taken on the current year tax returns to identify uncertain tax positions. Unrecognized tax benefits on uncertain tax positions are recorded on the basis of a two-step process in which (1) the Company determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the largest amount of tax benefit that is more than 50 percent likely to be realized is recognized. Interest and penalties related to unrecognized tax benefits are recorded in income tax benefit. Tax Receivable Agreement — When Summit Inc. purchases LP Units for cash or LP Units are exchanged for shares of Class A common stock, this results in increases in Summit Inc.’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 Summit Inc. 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. Prior to our IPO, we entered into a TRA with the pre-IPO owners that require us to pay the pre-IPO owners 85% of the amount of cash savings, if any, in U.S. federal, state, and local income tax that we actually realize as a result of these exchanges. These benefits include (1) increases in the tax basis of tangible and intangible assets of Summit Holdings and certain other tax benefits related to entering into the TRA, (2) tax benefits attributable to payments under the TRA, or (3) 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. As noted above, we periodically evaluate the realizability of the deferred tax assets resulting from the exchange of LP Units for Class A common stock. If the deferred tax assets are determined to be realizable, we then assess whether payment of amounts under the TRA have become probable. If so, we record a TRA liability equal to 85% of such deferred tax assets. In subsequent periods, we assess the realizability of all of our 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 consideration of a corresponding TRA liability will be assessed. 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 a pre-IPO owner has become probable and can be estimated, the estimate of payment will be accrued. 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. New Accounting Standards — In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers , which prescribes a five-step model for revenue recognition that will replace most existing revenue recognition guidance in U.S. GAAP. The ASU will supersede nearly all existing revenue recognition guidance under U.S. GAAP and provides that an entity recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. This update also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments, and assets recognized from costs incurred to obtain or fulfill a contract. In July 2015, the FASB postponed the effective date of the new revenue standard by one year to the first quarter of 2018. In applying these ASUs, an entity is permitted to use either the full retrospective or cumulative effect transition approach. We plan to adopt these ASU’s using the modified retrospective approach. We have evaluated the impact of adoption of these standards on our consolidated financial statements, which was not material. In January 2017, the FASB issued ASU No. 2017-01, Clarifying the Definition of a Business, which narrows the definition of a business. This ASU provides a screen to determine whether a group of assets constitutes a business. The screen requires that when substantially all of the fair value of the gross assets acquired (or disposed of) is concentrated in a single identifiable asset or a group of similar identifiable assets, the set is not a business. This screen reduces the number of transactions that need to be further evaluated as acquisitions. If the screen is not met, this ASU (1) requires that to be considered a business, a set must include, at a minimum, an input and a substantive process that together significantly contribute to the ability to create an output and (2) removes the evaluation of whether a market participant could replace missing elements. Although outputs are not required for a set to be a business, outputs generally are a key element of a business; therefore, the FASB has developed more stringent criteria for sets without outputs. The ASU is effective for public companies for annual periods beginning after December 15, 2017. The adoption of this ASU will not have a material impact on the consolidated financial statements. In March 2017, the FASB issued ASU No. 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 $278,000 and $383,000 from product cost of revenue to other income for the year ended December 31, 2016 and January 2, 2016, respectively, and $350,000 from general and administrative expenses to other income for the year ended December 31, 2016, to conform to the current year presentation. In January 2017, the FASB issued a new ASU No. 2017-04 Intangibles - Goodwill and Other (Topic 350) , which simplifies the test for goodwill impairment. The ASU 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 do a qualitative assessment are still permitted to do so. The ASU is effective for Securities and Exchange Commission (“SEC”) filers for fiscal years beginning after December 15, 2020. The Company early adopted this ASU as of the beginning of fiscal year 2017 which adoption did not have a material impact on our consolidated financial statements. In March 2016, the FASB issued a new accounting standard with targeted amendments to the accounting for employee share-based payments. ASU No. 2016-09, Improvements to Employee Share-Based Payment Accounting , requires that the income tax effect of share-based awards be recognized in the income statement and allows entities to elect an accounting method to recognize forfeitures as they occur or to estimate forfeitures, as is currently required. The ASU is effective for public entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2016. However, the Company early adopted this ASU as of the beginning of fiscal year 2016 and made an election to recognize forfeitures as they occur. The ASU adoption was applied using a modified retrospective method by means of a $1.7 million cumulative-effect adjustment to accumulated earnings as of the beginning of the fiscal year.
Summit Materials, LLC
Company Information
Summary of Organization and Significant Accounting Policies	(1) Summary of Organization and Significant Accounting Policies Summit Materials, LLC (“Summit LLC” and, together with its subsidiaries, the “Company”) is a vertically integrated, construction materials company. The Company is engaged in the production and sale of aggregates, cement, ready-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. Principles of Consolidation –The consolidated financial statements include the accounts of Summit LLC and its majority owned subsidiaries. All intercompany balances and transactions have been eliminated. The Company attributes consolidated member’s interest and net income separately to the controlling and noncontrolling interests. Noncontrolling interests in consolidated subsidiaries represent a 20% ownership in Ohio Valley Asphalt, LLC and, prior to the initial public offering (“IPO”) and concurrent purchase of the noncontrolling interests Continental Cement Company, L.L.C. (“Continental Cement”), a 30% redeemable ownership in Continental Cement. The Company accounts for investments in entities for which it has an ownership of 20% to 50% using the equity method of accounting. In the fourth quarter of 2017, we purchased the remaining noncontrolling interest in Ohio Valley Asphalt, LLC. The Company’s fiscal year is based on a 52-53 week year with each quarter composed of 13 weeks ending on a Saturday. The 53-week year occurs approximately once every seven years and occurred in 2015. The additional week in the 53-week year was included in the fourth quarter of 2015. Use of Estimates — Preparation of these consolidated financial statements in conformity with U.S. generally accepted accounting principles (“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 23 U.S. states and in British Columbia, Canada, with the most significant revenue generated in Texas, Utah, Kansas 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 2017, 2016 or 2015. Accounts Receivable —Accounts receivable are stated at the amount management expects to collect from outstanding balances. Management provides for probable uncollectible amounts through a charge to earnings and a credit to a valuation allowance based on its assessment of the collectability of individual accounts. In establishing the allowance, management considers historical losses adjusted to take into account current market conditions and its customers’ financial condition, the amount of receivables in dispute, the current receivables aging and current payment terms. Balances that remain outstanding after reasonable collection efforts are exercised are written off through a charge to the valuation allowance. The balances billed but not paid by customers, pursuant to retainage provisions included in contracts, are generally due upon completion of the contracts. Revenue Recognition —We earn revenue from the sale of products, which primarily include aggregates, cement, ready-mix concrete and asphalt, but also include concrete products and plastics components, and from the provision of services, which are primarily paving and related services, but also include landfill operations, the receipt and disposal of waste that is converted to fuel for use in our cement plants and underground storage space rental. Revenue for product sales is recognized when evidence of an arrangement exists, the fee is fixed or determinable, title passes, which is generally when the product is shipped, and collection is reasonably assured. Product revenue generally includes sales of aggregates, cement and other materials to customers, net of discounts or allowances or taxes, if any, and freight and delivery charges billed to customers. Freight and delivery charges associated with cement sales are recorded on a net basis together with freight costs within cost of sales. Revenue from the receipt of waste fuels is recognized when the waste is accepted and a corresponding liability is recognized for the costs to process the waste into fuel for the manufacturing of cement or to ship the waste offsite for disposal in accordance with applicable regulations. We account for revenue and earnings on our long-term paving and related services contracts as service revenue using the percentage-of-completion method of accounting. Under the percentage-of-completion method, we recognize paving and related services revenue as services are rendered. We estimate profit as the difference between total estimated revenue and total estimated cost of a contract and recognize that profit over the life of the contract based on input measures. We generally measure progress toward completion on long-term paving and related services contracts based on the proportion of costs incurred to date relative to total estimated costs at completion. We include revisions of estimated profits on contracts in earnings under the cumulative catch-up method, under which the effect of revisions in estimates is recognized immediately. If a revised estimate of contract profitability reveals an anticipated loss on the contract, we recognize the loss in the period it is identified. The percentage-of-completion method of accounting involves the use of various estimating techniques to project costs at completion, and in some cases includes estimates of recoveries asserted against the customer for changes in specifications or other disputes. Contract estimates involve various assumptions and projections relative to the outcome of future events over multiple periods, including future labor productivity and availability, the nature and complexity of the work to be performed, the cost and availability of materials, the effect of delayed performance, and the availability and timing of funding from the customer. These estimates are based on our best judgment. A significant change in one or more of these estimates could affect the profitability of one or more of our contracts. We review our contract estimates regularly to assess revisions in contract values and estimated costs at completion. We recognize revenue arising from claims either as income or as an offset against a potential loss only when the amount of the claim can be estimated reliably and its realization is probable. In evaluating these criteria, we consider the contractual basis for the claim, the cause of any additional costs incurred, the reasonableness of those costs and the objective evidence available to support the claim. Inventories —Inventories consist of stone that has been removed from quarries and processed for future sale, cement, raw materials and finished concrete blocks. Inventories are valued at the lower of cost or market and are accounted for on a first-in first-out basis or an average cost basis. If items become obsolete or otherwise unusable or if quantities exceed what is projected to be sold within a reasonable period of time, they will be charged to costs of production in the period that the items are designated as obsolete or excess inventory. Stripping costs are costs of removing overburden and waste material to access aggregate materials and are expensed as incurred. Property, Plant and Equipment, net —Property, plant and equipment are recorded at cost, less accumulated depreciation, depletion and amortization. Expenditures for additions and improvements that significantly add to the productive capacity or extend the useful life of an asset are capitalized. Repair and maintenance costs that do not substantially expand productive capacity or extend the life of property, plant and equipment are expensed as incurred. Landfill airspace is included in property, plant and equipment at cost and is amortized based on the portion of the airspace used during the period compared to the gross estimated value of available airspace, which is updated periodically as circumstances dictate. Management reassesses the landfill airspace capacity with any changes in value recorded in cost of revenue. Capitalized landfill costs include expenditures for the acquisition of land and related airspace, engineering and permitting costs, cell construction costs and direct site improvement costs. Upon disposal of an asset, the cost and related accumulated depreciation are removed from the Company’s accounts and any gain or loss is included in general and administrative expenses. The Company reviews the carrying value of property, plant and equipment for impairment whenever events or circumstances indicate that the carrying value of an asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition. Such indicators may include, among others, deterioration in general economic conditions, adverse changes in the markets in which an entity operates, increases in input costs that have a negative effect on earnings and cash flows or a trend of negative or declining cash flows over multiple periods. Property, plant and equipment is tested for impairment at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets. As a result, the property, plant and equipment impairment test is at a significantly lower level than the level at which goodwill is tested for impairment. In markets where the Company does not produce downstream products, such as ready-mix concrete, asphalt paving mix and paving and related services, the lowest level of largely independent identifiable cash flows is at the individual aggregates operation or a group of aggregates operations collectively serving a local market or the cement operations. Conversely, in vertically-integrated markets, the cash flows of the downstream and upstream businesses are not largely independently identifiable and the vertically-integrated operations are considered the lowest level of largely independent identifiable cash flows. Accrued Mining and Landfill Reclamation —The mining reclamation reserve and financial commitments for landfill closure and post-closure activities are based on management’s estimate of future cost requirements to reclaim property at both currently operating and closed sites. Estimates of these obligations have been developed based on management’s interpretation of current requirements and proposed regulatory changes and are intended to approximate fair value. Costs are estimated in current dollars, inflated until the expected time of payment, and then discounted back to present value using a credit-adjusted, risk-free rate on obligations of similar maturity, adjusted to reflect the Company’s credit rating. Changes in the credit-adjusted, risk-free rate do not change recorded liabilities. However, subsequent increases in the recognized obligations are measured using a current credit-adjusted, risk-free rate. Decreases in the recognized obligations are measured at the initial credit-adjusted, risk-free rate. Significant changes in inflation rates or the amount or timing of future cost estimates typically result in both (1) a current adjustment to the recorded liability (and corresponding adjustment to the asset) and (2) a change in accretion of the liability and depreciation of the asset to be recorded prospectively over the remaining capacity of the unmined quarry or landfill. Goodwill —Goodwill represents the purchase price paid in excess of the fair value of net tangible and intangible assets acquired. Goodwill recorded in connection with the Company’s acquisitions is primarily attributable to the expected profitability, assembled workforces of the acquired businesses and the synergies expected to arise after the Company’s acquisition of those businesses. Goodwill is not amortized, but is tested annually for impairment as of the first day of the fourth quarter and at any time that events or circumstances indicate that goodwill may be impaired. A qualitative approach may first be applied to determine whether it is more likely than not that the estimated fair value of a reporting unit is less than its carrying amount. If, as a result of the qualitative assessment, it is determined that an impairment is more likely than not, the two-step quantitative impairment test is then performed, otherwise further analysis is not required. The two-step impairment test first identifies potential goodwill impairment for each reporting unit and then, if necessary, measures the amount of the impairment loss. Income Taxes —As a limited liability company, the Company’s federal and state income tax attributes are generally passed to its member. However, certain subsidiaries, or subsidiary groups, of the Company are taxable entities subject to income taxes in the United States and Canada, the provisions for which are included in the consolidated financial statements. Significant judgments and estimates are required in the determination of the consolidated income tax expense. The Company’s deferred income tax assets and liabilities are computed for differences between the tax basis and financial statement amounts that will result in taxable or deductible amounts in the future. The computed deferred balances are based on enacted tax laws and applicable rates for the periods in which the differences are expected to affect taxable income. A valuation allowance is recognized for deferred tax assets if it is more likely than not that some portion or all of the net deferred tax assets will not be realized. In making such a determination, all available positive and negative evidence is considered, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If the Company determines it would be able to realize its deferred tax assets for which a valuation allowance had been recorded then an adjustment would be made to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. The Company evaluates the tax positions taken on income tax returns that remain open and positions expected to be taken on the current year tax returns to identify uncertain tax positions. Unrecognized tax benefits on uncertain tax positions are recorded on the basis of a two-step process in which (1) the Company determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the largest amount of tax benefit that is more than 50 percent likely to be realized is recognized. Interest and penalties related to unrecognized tax benefits are recorded in income tax benefit. New Accounting Standards — In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers , which prescribes a five-step model for revenue recognition that will replace most existing revenue recognition guidance in U.S. GAAP. The ASU will supersede nearly all existing revenue recognition guidance under U.S. GAAP and provides that an entity recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. This update also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments, and assets recognized from costs incurred to obtain or fulfill a contract. In July 2015, the FASB postponed the effective date of the new revenue standard by one year to the first quarter of 2018. In applying these ASUs, an entity is permitted to use either the full retrospective or cumulative effect transition approach. We plan to adopt these ASU’s using the modified retrospective approach. We have evaluated the impact of adoption of these standards on our consolidated financial statements, which was not material. In January 2017, the FASB issued ASU No. 2017-01, Clarifying the Definition of a Business, which narrows the definition of a business. This ASU provides a screen to determine whether a group of assets constitutes a business. The screen requires that when substantially all of the fair value of the gross assets acquired (or disposed of) is concentrated in a single identifiable asset or a group of similar identifiable assets, the set is not a business. This screen reduces the number of transactions that need to be further evaluated as acquisitions. If the screen is not met, this ASU (1) requires that to be considered a business, a set must include, at a minimum, an input and a substantive process that together significantly contribute to the ability to create an output and (2) removes the evaluation of whether a market participant could replace missing elements. Although outputs are not required for a set to be a business, outputs generally are a key element of a business; therefore, the FASB has developed more stringent criteria for sets without outputs. The ASU is effective for public companies for annual periods beginning after December 15, 2017. The adoption of this ASU will not have a material impact on the consolidated financial statements. In March 2017, the FASB issued ASU No. 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 $278,000 and $383,000 from product cost of revenue to other income for the year ended December 31, 2016 and January 2, 2016, respectively, and $350,000 from general and administrative expenses to other income for the year ended December 31, 2016, to conform to the current year presentation. In January 2017, the FASB issued ASU No. 2017-04 Intangibles - Goodwill and Other (Topic 350) , which simplifies the test for goodwill impairment. The ASU 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 do a qualitative assessment are still permitted to do so. The ASU is effective for Securities and Exchange Commission (“SEC”) filers for fiscal years beginning after December 15, 2020. The Company early adopted this ASU as of the beginning of fiscal year 2017, which adoption did not have a material impact on our consolidated financial statements. In March 2016, the FASB issued a new accounting standard with targeted amendments to the accounting for employee share-based payments. ASU No. 2016-09, Improvements to Employee Share-Based Payment Accounting , requires that the income tax effect of share-based awards be recognized in the income statement and allows entities to elect an accounting method to recognize forfeitures as they occur or to estimate forfeitures, as is currently required. The ASU is effective for public entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2016. However, the Company early adopted this ASU as of the beginning of fiscal year 2016 and made an election to recognize forfeitures as they occur. The ASU adoption was applied using a modified retrospective method by means of a $1.7 million cumulative-effect adjustment to accumulated earnings as of the beginning of the fiscal year.

Acquisitions

Acquisitions	12 Months Ended
	Dec. 30, 2017
Acquisitions	(2) Acquisitions 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 table summarizes the Company’s acquisitions by region and year: 2017 2016 2015 West 6 3 3 East 8 5 — Cement — 1 1 The purchase price allocation for the 2017 acquisitions has not yet been finalized due to the recent timing of the acquisitions and status of the valuation of property, plant and equipment. The table below summarizes aggregated information regarding the fair values of the assets acquired and liabilities assumed as of the respective acquisition dates. Information related to the 2017 acquisitions is shown on an aggregated basis as the acquisitions were not material individually, or collectively. 2017 2016 Financial assets (1) $ 31,615 $ 22,204 Inventories 8,300 17,215 Property, plant and equipment 160,975 180,321 Intangible assets 161 5,531 Other assets 4,200 6,757 Financial liabilities (1) (15,501) (20,248) Other long-term liabilities (17,610) (36,074) Net assets acquired 172,140 175,706 Goodwill 247,536 176,319 Purchase price 419,676 352,025 Acquisition-related liabilities (43,452) (17,034) Other (1,294) 1,967 Net cash paid for acquisitions $ 374,930 $ 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. Acquisition-Related Liabilities —A number of acquisition-related liabilities have been recorded subject to terms in the relevant purchase agreements, including deferred consideration and noncompete payments. Noncompete payments have been accrued where certain former owners of newly acquired companies have entered into standard noncompete arrangements. Subject to terms and conditions stated in these noncompete agreements, payments are generally made over a five-year period. Deferred consideration is purchase price consideration paid in the future as agreed to in the purchase agreement and is not contingent on future events. Deferred consideration is generally scheduled to be paid in years ranging from five to 20 years in annual installments. The remaining payments due under these noncompete and deferred consideration agreements are as follows: 2018 $ 13,760 2019 9,187 2020 7,973 2021 7,958 2022 1,803 Thereafter 6,763 Total scheduled payments 47,444 Present value adjustments (10,117) Total noncompete obligations and deferred consideration $ 37,327 Accretion on the deferred consideration and noncompete obligations is recorded in interest expense.
Summit Materials, LLC
Acquisitions	(2) Acquisitions 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 table summarizes the Company’s acquisitions by region and year: 2017 2016 2015 West 6 3 3 East 8 5 — Cement — 1 1 The purchase price allocation for the 2017 acquisitions has not yet been finalized due to the recent timing of the acquisitions and status of the valuation of property, plant and equipment. The table below summarizes aggregated information regarding the fair values of the assets acquired and liabilities assumed as of the respective acquisition dates. Information related to the 2017 acquisitions is shown on an aggregated basis as the acquisitions were not material individually, or collectively. 2017 2016 Financial assets (1) $ 31,615 $ 22,204 Inventories 8,300 17,215 Property, plant and equipment 160,975 180,321 Intangible assets 161 5,531 Other assets 4,200 6,757 Financial liabilities (1) (15,501) (20,248) Other long-term liabilities (17,610) (36,074) Net assets acquired 172,140 175,706 Goodwill 247,536 176,319 Purchase price 419,676 352,025 Acquisition-related liabilities (43,452) (17,034) Other (1,294) 1,967 Net cash paid for acquisitions $ 374,930 $ 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. Acquisition-Related Liabilities —A number of acquisition-related liabilities have been recorded subject to terms in the relevant purchase agreements, including deferred consideration and noncompete payments. Noncompete payments have been accrued where certain former owners of newly acquired companies have entered into standard noncompete arrangements. Subject to terms and conditions stated in these noncompete agreements, payments are generally made over a five-year period. Deferred consideration is purchase price consideration paid in the future as agreed to in the purchase agreement and is not contingent on future events. Deferred consideration is generally scheduled to be paid in years ranging from five to 20 years in annual installments. The remaining payments due under these noncompete and deferred consideration agreements are as follows: 2018 11,260 2019 6,687 2020 5,473 2021 5,458 2022 1,803 Thereafter 6,763 Total scheduled payments 37,444 Present value adjustments (8,513) Total noncompete obligations and deferred consideration $ 28,931 Accretion on the deferred consideration and noncompete obligations is recorded in interest expense.

Goodwill

Goodwill	12 Months Ended
	Dec. 30, 2017
Goodwill	(3) Goodwill As of December 30, 2017, the Company had 12 reporting units with goodwill for which the annual goodwill impairment test was completed. We perform the annual impairment test on the first day of the fourth quarter each year. We initially perform a qualitative analysis. As a result of this analysis, it was determined that it is more likely than not that the fair value of five reporting units were greater than its carrying value. For the remaining reporting units we perform a two-step quantitative analysis. Step 1 of that analysis compares the estimated the fair value of the reporting units using an income approach (i.e., a discounted cash flow technique) and a market approach to the carrying value of the reporting unit. If the estimated fair value exceeds its carrying value, the goodwill of the reporting unit is not considered impaired. If the carrying value of the reporting unit exceeds its fair value, we proceed to the second step to measure the amount of potential impairment loss. Based on this analysis, it was determined that the reporting units’ fair values were greater than their carrying values and no impairment charges were recognized in 2017. The accumulated impairment charges recognized in periods prior to 2015 totaled $68.2 million. These estimates of a reporting unit’s fair value involve significant management estimates and assumptions, including but not limited to sales prices of similar assets, assumptions related to future profitability, cash flows, and discount rates. These estimates are based upon historical trends, management’s knowledge and experience and overall economic factors, including projections of future earnings potential. Developing discounted future cash flow estimates in applying the income approach required management to evaluate its intermediate to longer-term strategies, including, but not limited to, estimates about revenue growth, operating margins, capital requirements, inflation and working capital management. The development of appropriate rates to discount the estimated future cash flows required the selection of risk premiums, which can materially affect the present value of estimated future cash flows. The following table presents goodwill by reportable segments and in total: West East Cement Total Balance, January 2, 2016 $ 303,926 $ 98,308 $ 194,163 $ 596,397 Acquisitions 29,006 145,109 10,375 184,490 Foreign currency translation adjustments 1,325 — — 1,325 Balance, December 31, 2016 $ 334,257 $ 243,417 $ 204,538 $ 782,212 Acquisitions (1) 187,883 61,957 118 249,958 Foreign currency translation adjustments 4,150 — — 4,150 Balance, December 30, 2017 $ 526,290 $ 305,374 $ 204,656 $ 1,036,320 (1) Reflects goodwill from 2017 acquisitions and working capital adjustments from prior year acquisitions.
Summit Materials, LLC
Goodwill	(3) Goodwill As of December 30, 2017, the Company had 12 reporting units with goodwill for which the annual goodwill impairment test was completed. We perform the annual impairment test on the first day of the fourth quarter each year. We initially perform a qualitative analysis. As a result of this analysis, it was determined that it is more likely than not that the fair value of five reporting units were greater than its carrying value. For the remaining reporting units we perform a two-step quantitative analysis. Step 1 of that analysis compares the estimated the fair value of the reporting units using an income approach (i.e., a discounted cash flow technique) and a market approach to the carrying value of the reporting unit. If the estimated fair value exceeds its carrying value, the goodwill of the reporting unit is not considered impaired. If the carrying value of the reporting unit exceeds its fair value, we proceed to the second step to measure the amount of potential impairment loss. Based on this analysis, it was determined that the reporting units’ fair values were greater than their carrying values and no impairment charges were recognized in 2017. The accumulated impairment charges recognized in periods prior to 2015 totaled $68.2 million. These estimates of a reporting unit’s fair value involve significant management estimates and assumptions, including but not limited to sales prices of similar assets, assumptions related to future profitability, cash flows, and discount rates. These estimates are based upon historical trends, management’s knowledge and experience and overall economic factors, including projections of future earnings potential. Developing discounted future cash flow estimates in applying the income approach required management to evaluate its intermediate to longer-term strategies, including, but not limited to, estimates about revenue growth, operating margins, capital requirements, inflation and working capital management. The development of appropriate rates to discount the estimated future cash flows required the selection of risk premiums, which can materially affect the present value of estimated future cash flows. The following table presents goodwill by reportable segments and in total: West East Cement Total Balance, January 2, 2016 $ 303,926 $ 98,308 $ 194,163 $ 596,397 Acquisitions 29,006 145,109 10,375 184,490 Foreign currency translation adjustments 1,325 — — 1,325 Balance, December 31, 2016 $ 334,257 $ 243,417 $ 204,538 $ 782,212 Acquisitions (1) 188,883 61,957 118 250,958 Foreign currency translation adjustments 4,150 — — 4,150 Balance, December 30, 2017 $ 527,290 $ 305,374 $ 204,656 $ 1,037,320 (1) Reflects goodwill from 2017 acquisitions and working capital adjustments from prior year acquisitions.

Revenue Recognition

Revenue Recognition	12 Months Ended
	Dec. 30, 2017
Revenue Recognition	(4) Revenue Recognition Revenue for product sales are recognized when evidence of an arrangement exists, the fee is fixed or determinable, title passes, which is generally when the product is shipped, and collection is reasonably assured. Product revenue includes sales of aggregates, cement and other materials to customers, net of discounts, allowances or taxes, as applicable. Revenue from construction contracts are included in service revenue and are recognized under the percentage-of-completion accounting method. The percent complete is measured by the cost incurred to date compared to the estimated total cost of each project. This method is used as management considers expended cost to be the best available measure of progress on these contracts, the majority of which are completed within one year, but may occasionally extend beyond one year. Inherent uncertainties in estimating costs make it at least reasonably possible that the estimates used will change within the near term and over the life of the contracts. Contract costs include all direct material and labor costs and those indirect costs related to contract performance and completion. Provisions for estimated losses on uncompleted contracts are made in the period in which such losses are estimable. General and administrative costs are charged to expense as incurred. Changes in job performance, job conditions and estimated profitability, including those arising from contract penalty provisions and final contract settlements, may result in revisions to costs and income. Such revisions are recognized in the period in which they are determined. An amount equal to contract costs incurred that are attributable to claims is included in revenue when realization is probable and the amount can be reliably estimated. Costs and estimated earnings in excess of billings are composed principally of revenue recognized on contracts (on the percentage-of-completion method) for which billings had not been presented to customers because the amount were not billable under the contract terms at the balance sheet date. In accordance with the contract terms, the unbilled receivables at the balance sheet date will be billed in the subsequent year. Billings in excess of costs and estimated earnings represent billings in excess of revenue recognized. Revenue from the receipt of waste fuels is classified as service revenue and is based on fees charged for the waste disposal, which is recognized when the waste is accepted. Accounts receivable, net consisted of the following as of December 30, 2017 and December 31, 2016: 2017 2016 Trade accounts receivable $ 187,528 $ 152,845 Retention receivables 14,973 12,117 Receivables from related parties 468 721 Accounts receivable 202,969 165,683 Less: Allowance for doubtful accounts (4,639) (3,306) Accounts receivable, net $ 198,330 $ 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
Revenue Recognition	(4) Revenue Recognition Revenue for product sales are recognized when evidence of an arrangement exists, the fee is fixed or determinable, title passes, which is generally when the product is shipped, and collection is reasonably assured. Product revenue includes sales of aggregates, cement and other materials to customers, net of discounts, allowances or taxes, as applicable. Revenue from construction contracts are included in service revenue and are recognized under the percentage-of-completion accounting method. The percent complete is measured by the cost incurred to date compared to the estimated total cost of each project. This method is used as management considers expended cost to be the best available measure of progress on these contracts, the majority of which are completed within one year, but may occasionally extend beyond one year. Inherent uncertainties in estimating costs make it at least reasonably possible that the estimates used will change within the near term and over the life of the contracts. Contract costs include all direct material and labor costs and those indirect costs related to contract performance and completion. Provisions for estimated losses on uncompleted contracts are made in the period in which such losses are estimable. General and administrative costs are charged to expense as incurred. Changes in job performance, job conditions and estimated profitability, including those arising from contract penalty provisions and final contract settlements, may result in revisions to costs and income. Such revisions are recognized in the period in which they are determined. An amount equal to contract costs incurred that are attributable to claims is included in revenue when realization is probable and the amount can be reliably estimated. Costs and estimated earnings in excess of billings are composed principally of revenue recognized on contracts (on the percentage-of-completion method) for which billings had not been presented to customers because the amount were not billable under the contract terms at the balance sheet date. In accordance with the contract terms, the unbilled receivables at the balance sheet date will be billed in the subsequent year. Billings in excess of costs and estimated earnings represent billings in excess of revenue recognized. Revenue from the receipt of waste fuels is classified as service revenue and is based on fees charged for the waste disposal, which is recognized when the waste is accepted. Accounts receivable, net consisted of the following as of December 30, 2017 and December 31, 2016: 2017 2016 Trade accounts receivable $ 187,528 $ 152,845 Retention receivables 14,973 12,117 Receivables from related parties 468 721 Accounts receivable 202,969 165,683 Less: Allowance for doubtful accounts (4,639) (3,306) Accounts receivable, net $ 198,330 $ 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	12 Months Ended
	Dec. 30, 2017
Inventories	(5) Inventories Inventories consisted of the following as of December 30, 2017 and December 31, 2016: 2017 2016 Aggregate stockpiles $ 126,791 $ 103,073 Finished goods 34,667 35,071 Work in process 7,729 6,440 Raw materials 15,252 13,095 Total $ 184,439 $ 157,679
Summit Materials, LLC
Inventories	(5) Inventories Inventories consisted of the following as of December 30, 2017 and December 31, 2016: 2017 2016 Aggregate stockpiles $ 126,791 $ 103,073 Finished goods 34,667 35,071 Work in process 7,729 6,440 Raw materials 15,252 13,095 Total $ 184,439 $ 157,679

Property, Plant and Equipment,

Property, Plant and Equipment, net and Intangibles, net	12 Months Ended
	Dec. 30, 2017
Property, Plant and Equipment, net and Intangibles, net	(6) Property, Plant and Equipment, net and Intangibles, net Property, plant and equipment, net consisted of the following as of December 30, 2017 and December 31, 2016: 2017 2016 Land (mineral bearing) and asset retirement costs $ 274,083 $ 227,558 Land (non-mineral bearing) 168,501 146,099 Buildings and improvements 170,615 160,638 Plants, machinery and equipment 1,068,007 965,522 Mobile equipment and barges 391,256 307,885 Truck and auto fleet 47,270 32,236 Landfill airspace and improvements 49,480 48,513 Office equipment 33,314 26,096 Construction in progress 44,739 16,459 Property, plant and equipment 2,247,265 1,931,006 Less accumulated depreciation, depletion and amortization (631,841) (484,554) Property, plant and equipment, net $ 1,615,424 $ 1,446,452 Depreciation on property, plant and equipment, including assets subject to capital leases, is generally computed on a straight-line basis. Depletion of mineral reserves is computed based on the portion of the reserves used during the period compared to the gross estimated value of proven and probable reserves, which is updated periodically as circumstances dictate. Leasehold improvements are amortized on a straight-line basis over the lesser of the asset’s useful life or the remaining lease term. The estimated useful lives are generally as follows: Buildings and improvements 10 - 30 years Plant, machinery and equipment 15 - 20 years Office equipment 3 - 7 years Truck and auto fleet 5 - 8 years Mobile equipment and barges 6 - 8 years Landfill airspace and improvements 10 - 30 years Other 4 - 20 years Depreciation, depletion and amortization expense of property, plant and equipment was $174.4 million, $144.2 million and $111.6 million in the years ended December 30, 2017, December 31, 2016 and January 2, 2016, respectively. Property, plant and equipment at December 30, 2017 and December 31, 2016 included $51.2 million and $49.8 million, respectively, of capital leases for certain equipment and a building with accumulated amortization of $18.5 million and $10.6 million, respectively. The equipment leases generally have terms of less than five years and the building lease had an original term of 30 years. Approximately $19.3 million and $11.8 million of the future obligations associated with the capital leases are included in accrued expenses as of December 30, 2017 and December 31, 2016, respectively, and the present value of the remaining capital lease payments, $16.4 million and $27.5 million, respectively, is included in other noncurrent liabilities on the consolidated balance sheets. Future minimum rental commitments under long-term capital leases are $20.5 million, $7.6 million, $5.9 million, $1.4 million, and $0.6 million for the years ended 2018, 2019, 2020, 2021 and 2022, respectively. Assets are assessed for impairment charges when identified for disposition. Projected losses from disposition are recognized in the period in which they become estimable, which may be in advance of the actual disposition. The net gain from asset dispositions recognized in general and administrative expenses in fiscal years 2017, 2016 and 2015 was $7.5 million, $6.8 million and $23.5 million, respectively. No material impairment charges have been recognized on assets held for use in fiscal 2017, 2016 or 2015. The losses are commonly a result of the cash flows expected from selling the asset being less than the expected cash flows that could be generated from holding the asset for use. Intangible Assets —The Company’s intangible assets are primarily composed of 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 to contract-royalty rates. The reserve rights relate to aggregate reserves to which the Company has the rights of ownership, but do not own the reserves. The intangible assets are amortized on a straight-line basis over the lives of the leases. The following table shows intangible assets by type and in total: December 30, 2017 December 31, 2016 Gross Net Gross Net Carrying Accumulated Carrying Carrying Accumulated Carrying Amount Amortization Amount Amount Amortization Amount Leases $ 15,888 $ (4,178) $ 11,710 $ 15,888 $ (3,382) $ 12,506 Reserve rights 6,234 (1,625) 4,609 8,706 (3,710) 4,996 Trade names 1,000 (758) 242 1,000 (658) 342 Other 409 (137) 272 249 (104) 145 Total intangible assets $ 23,531 $ (6,698) $ 16,833 $ 25,843 $ (7,854) $ 17,989 Amortization expense in fiscal 2017, 2016 and 2015 was $1.3 million, $2.6 million and $2.2 million, respectively. The estimated amortization expense for intangible assets for each of the next five years and thereafter is as follows: 2018 $ 1,281 2019 1,268 2020 1,185 2021 1,142 2022 1,113 Thereafter 10,844 Total $ 16,833
Summit Materials, LLC
Property, Plant and Equipment, net and Intangibles, net	(6) Property, Plant and Equipment, net and Intangibles, net Property, plant and equipment, net consisted of the following as of December 30, 2017 and December 31, 2016: 2017 2016 Land (mineral bearing) and asset retirement costs $ 274,083 $ 227,558 Land (non-mineral bearing) 168,501 146,099 Buildings and improvements 170,615 160,638 Plants, machinery and equipment 1,068,007 965,522 Mobile equipment and barges 391,256 307,885 Truck and auto fleet 47,270 32,236 Landfill airspace and improvements 49,480 48,513 Office equipment 33,314 26,096 Construction in progress 44,739 16,459 Property, plant and equipment 2,247,265 1,931,006 Less accumulated depreciation, depletion and amortization (631,841) (484,554) Property, plant and equipment, net $ 1,615,424 $ 1,446,452 Depreciation on property, plant and equipment, including assets subject to capital leases, is generally computed on a straight-line basis. Depletion of mineral reserves is computed based on the portion of the reserves used during the period compared to the gross estimated value of proven and probable reserves, which is updated periodically as circumstances dictate. Leasehold improvements are amortized on a straight-line basis over the lesser of the asset’s useful life or the remaining lease term. The estimated useful lives are generally as follows: Buildings and improvements 10 - 30 years Plant, machinery and equipment 15 - 20 years Office equipment 3 - 7 years Truck and auto fleet 5 - 8 years Mobile equipment and barges 6 - 8 years Landfill airspace and improvements 10 - 30 years Other 4 - 20 years Depreciation, depletion and amortization expense of property, plant and equipment was $174.4 million, $144.2 million and $111.6 million in the years ended December 30, 2017, December 31, 2016 and January 2, 2016, respectively. Property, plant and equipment at December 30, 2017 and December 31, 2016 included $51.2 million and $49.8 million, respectively, of capital leases for certain equipment and a building with accumulated amortization of $18.5 million and $10.6 million, respectively. The equipment leases generally have terms of less than five years and the building lease had an original term of 30 years. Approximately $19.3 million and $11.8 million of the future obligations associated with the capital leases are included in accrued expenses as of December 30, 2017 and December 31, 2016, respectively, and the present value of the remaining capital lease payments, $16.4 million and $27.5 million, respectively, is included in other noncurrent liabilities on the consolidated balance sheets. Future minimum rental commitments under long-term capital leases are $20.5 million, $7.6 million, $5.9 million, $1.4 million, and $0.6 million for the years ended 2018, 2019, 2020, 2021 and 2022, respectively. Assets are assessed for impairment charges when identified for disposition. Projected losses from disposition are recognized in the period in which they become estimable, which may be in advance of the actual disposition. The net gain from asset dispositions recognized in general and administrative expenses in fiscal years 2017, 2016 and 2015 was $7.5 million, $6.8 million and $23.5 million, respectively. No material impairment charges have been recognized on assets held for use in fiscal 2017, 2016 or 2015. The losses are commonly a result of the cash flows expected from selling the asset being less than the expected cash flows that could be generated from holding the asset for use. Intangible Assets —The Company’s intangible assets are primarily composed of 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 to contract-royalty rates. The reserve rights relate to aggregate reserves to which the Company has the rights of ownership, but do not own the reserves. The intangible assets are amortized on a straight-line basis over the lives of the leases. The following table shows intangible assets by type and in total: December 30, 2017 December 31, 2016 Gross Net Gross Net Carrying Accumulated Carrying Carrying Accumulated Carrying Amount Amortization Amount Amount Amortization Amount Leases $ 15,888 $ (4,178) $ 11,710 $ 15,888 $ (3,382) $ 12,506 Reserve rights 6,234 (1,625) 4,609 8,706 (3,710) 4,996 Trade names 1,000 (758) 242 1,000 (658) 342 Other 409 (137) 272 249 (104) 145 Total intangible assets $ 23,531 $ (6,698) $ 16,833 $ 25,843 $ (7,854) $ 17,989 Amortization expense in fiscal 2017, 2016 and 2015 was $1.3 million, $2.6 million and $2.2 million, respectively. The estimated amortization expense for intangible assets for each of the next five years and thereafter is as follows: 2018 $ 1,281 2019 1,268 2020 1,185 2021 1,142 2022 1,113 Thereafter 10,844 Total $ 16,833

Accrued Expenses

Accrued Expenses	12 Months Ended
	Dec. 30, 2017
Accrued Expenses	(7) Accrued Expenses Accrued expenses consisted of the following as of December 30, 2017 and December 31, 2016: 2017 2016 Interest $ 24,095 $ 22,991 Payroll and benefits 33,915 30,546 Capital lease obligations 19,276 11,766 Insurance 11,455 11,966 Non-income taxes 7,236 5,491 Professional fees 1,717 2,459 Other (1) 18,935 26,386 Total $ 116,629 $ 111,605 (1) Consists primarily of subcontractor and working capital settlement accruals and deferred revenue.
Summit Materials, LLC
Accrued Expenses	(7) Accrued Expenses Accrued expenses consisted of the following as of December 30, 2017 and December 31, 2016: 2017 2016 Interest $ 24,095 $ 22,991 Payroll and benefits 33,915 30,546 Capital lease obligations 19,276 11,766 Insurance 11,455 11,966 Non-income taxes 7,467 5,491 Professional fees 1,717 2,459 Other (1) 18,349 25,254 Total $ 116,274 $ 110,473 (1) Consists primarily of subcontractor and working capital settlement accruals and deferred revenue.

Debt

Debt	12 Months Ended
	Dec. 30, 2017
Debt	(8) Debt Debt consisted of the following as of December 30, 2017 and December 31, 2016: 2017 2016 Term Loan, due 2024: $635.4 million and $640.3 million, net of $1.6 million and $2.6 million discount at December 30, 2017 and December 31, 2016, respectively $ 633,805 $ 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 $1.4 million and $1.6 million discount at December 30, 2017 and December 31, 2016, respectively 648,650 648,407 5 1 ⁄ 8 % Senior Notes, due 2025 300,000 — Total 1,832,455 1,536,065 Current portion of long-term debt 4,765 6,500 Long-term debt $ 1,827,690 $ 1,529,565 The contractual payments of long-term debt, including current maturities, for the five years subsequent to December 30, 2017, are as follows: 2018 $ 4,765 2019 6,354 2020 7,942 2021 6,354 2022 256,354 Thereafter 1,553,606 Total 1,835,375 Less: Original issue net discount (2,920) Less: Capitalized loan costs (16,857) Total debt $ 1,815,598 Senior Notes — On June 1, 2017, Summit LLC and Summit Finance (together, the “Issuers”) issued $300.0 million of 5 1 ⁄ 8 % 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. 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. In 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 Materials Company, replenish cash used for the acquisition of American Materials Company 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. In April, August and November 2015, $288.2 million, $183.0 million and $153.8 million, respectively, in aggregate principal amount of the then outstanding 10 1 / 2 % senior notes due January 31, 2020 (the “2020 Notes”) were redeemed at a price equal to par plus an applicable premium and the indenture under which the 2020 Notes were issued was satisfied and discharged. As a result of the redemptions, net charges of $56.5 million were recognized for the year ended January 2, 2016. The fees included $66.6 million for the applicable prepayment premium and $11.9 million for the write-off of deferred financing fees, partially offset by $22.0 million of net benefit from the write-off of the original issuance net premium. As of December 30, 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 refinanced aggregate amount of term debt are due on the last business day of each March, June, September and December commencing with the March 2018 payment. The unpaid principal balance is due in full on the maturity date, which is November 21, 2024. 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 then outstanding $640.3 million principal amount of term loans thereunder. 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. On November 21, 2017, Summit LLC entered into Amendment No. 2 to the Credit Agreement, which, among other things, extended the maturity date from 2022 to 2024 and reduced the applicable margin in respect of the $635.4 million outstanding principal amount of term loans thereunder. 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 December 30, 2017 or December 31, 2016. As of December 30, 2017 we had remaining borrowing capacity of $218.9 million under the revolving credit facility, 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 December 30, 2017 and December 31, 2016, Summit LLC was in compliance with all financial covenants under the Credit Agreement. 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 years ended December 30, 2017 and December 31, 2016: Deferred financing fees Balance—January 2, 2016 $ 15,892 Loan origination fees 5,801 Amortization (3,403) Balance—December 31, 2016 $ 18,290 Loan origination fees 6,416 Amortization (3,990) Write off of deferred financing fees (1,683) Balance—December 30, 2017 $ 19,033 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 December 30, 2017 or December 31, 2016.
Summit Materials, LLC
Debt	(8) Debt Debt consisted of the following as of December 30, 2017 and December 31, 2016: 2017 2016 Term Loan, due 2024: $635.4 million and $640.3 million, net of $1.6 million and $2.6 million discount at December 30, 2017 and December 31, 2016, respectively $ 633,805 $ 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 $1.4 million and $1.6 million discount at December 30, 2017 and December 31, 2016, respectively 648,650 648,407 5 1 ⁄ 8 % Senior Notes, due 2025 300,000 — Total 1,832,455 1,536,065 Current portion of long-term debt 4,765 6,500 Long-term debt $ 1,827,690 $ 1,529,565 The contractual payments of long-term debt, including current maturities, for the five years subsequent to December 30, 2017, are as follows: 2018 4,765 2019 6,354 2020 7,942 2021 6,354 2022 256,354 Thereafter 1,553,606 Total 1,835,375 Less: Original issue net discount (2,920) Less: Capitalized loan costs (16,857) Total debt $ 1,815,598 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 1 ⁄ 8 % 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. 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. In 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 Materials Company, replenish cash used for the acquisition of American Materials Company 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. In April, August and November 2015, $288.2 million, $183.0 million and $153.8 million, respectively, in aggregate principal amount of the then outstanding 10 1 / 2 % senior notes due January 31, 2020 (the “2020 Notes”) were redeemed at a price equal to par plus an applicable premium and the indenture under which the 2020 Notes were issued was satisfied and discharged. As a result of the redemptions, net charges of $56.5 million were recognized for the year ended January 2, 2016. The fees included $66.6 million for the applicable prepayment premium and $11.9 million for the write-off of deferred financing fees, partially offset by $22.0 million of net benefit from the write-off of the original issuance net premium. As of December 30, 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 refinanced aggregate amount of term debt are due on the last business day of each March, June, September and December, commencing with the March 2018 payment. The unpaid principal balance is due in full on the maturity date, which is November 21, 2024. 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 then outstanding $640.3 million principal amount of term loans thereunder. 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. On November 21, 2017, Summit LLC entered into Amendment No. 2 to the Credit Agreement, which, among other things, extended the maturity date from 2022 to 2024 and reduced the applicable margin in respect of the $635.4 million outstanding principal amount of term loans thereunder. 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 December 30, 2017 or December 31, 2016. As of December 30, 2017, we had remaining borrowing capacity of $218.9 million under the revolving credit facility, 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 December 30, 2017 and December 31, 2016, Summit LLC was in compliance with all financial covenants under the Credit Agreement. 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 years ended December 30, 2017 and December 31, 2016: Deferred financing fees Balance—January 2, 2016 $ 15,892 Loan origination fees 5,801 Amortization (3,403) Balance—December 31, 2016 $ 18,290 Loan origination fees 6,416 Amortization (3,990) Write off of deferred financing fees (1,683) Balance—December 30, 2017 $ 19,033 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 December 30, 2017 or December 31, 2016.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 30, 2017
Income Taxes	(9) Income Taxes 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 consolidated financial statements. For the years ended December 30, 2017, December 31, 2016 and January 2, 2016, income taxes consisted of the following: 2017 2016 2015 Provision for income taxes: Current $ 2,530 $ 2,835 $ 1,605 Deferred (286,507) (8,134) (19,868) Income tax benefit $ (283,977) $ (5,299) $ (18,263) The effective tax rate on pre-tax income differs from the U.S. statutory rate of 35% due to the following: 2017 2016 2015 Income tax expense (benefit) at federal statutory tax rate $ (55,365) $ 14,290 $ (6,718) Less: Income tax benefit at federal statutory tax rate for LLC entities (2,123) (10,608) (22,649) State and local income taxes (5,209) 2,490 (2,389) Permanent differences (4,410) (5,902) 2,147 Effective tax rate change 216,904 (1,432) 10 Tax receivable agreement expense 104,804 5,228 — Change in valuation allowance (500,162) 239,008 261,302 Impact of LP Unit ownership change (31,790) (252,456) (249,400) Other (6,626) 4,083 (566) Income tax benefit $ (283,977) $ (5,299) $ (18,263) The following table summarizes the components of the net deferred income tax asset (liability) as December 30, 2017 and December 31, 2016: 2017 2016 Deferred tax (liabilities) assets: Net intangible assets $ 316,950 $ 591,464 Accelerated depreciation (147,943) (184,794) Net operating loss 94,751 71,379 Investment in limited partnership (14,467) (13,633) Mining reclamation reserve 1,239 1,220 Working capital (e.g., accrued compensation, prepaid assets) 35,237 41,529 Less valuation allowance (1,675) (502,839) Deferred tax assets 284,092 4,326 Less foreign deferred tax liability (included in other noncurrent liabilities) (3,992) — Net deferred tax asset $ 280,100 $ 4,326 As of December 30, 2017, $390 million of our deferred tax assets were subject to our TRA, and after amortization and netting other deferred tax liabilities related to intangible assets, are carried at a net book value of $317 million in the above table. Our income tax benefit was $284.0 million, $5.3 and $18.3 million in the fiscal years ended 2017, 2016 and 2015, respectively. We recorded an income tax benefit in fiscal 2017, primarily related to the release of the valuation allowance as discussed below, partially offset by charge related to the decrease in the federal statutory corporate tax rate. Our effective income tax rate was higher in 2017 as compared to 2016, primarily due to the benefit associated with the release of the valuation allowance discussed below, the accrual of the TRA expense, the statutory rate change referred to below and depletion in excess of U.S. GAAP depletion recognized in 2017. During the year ended 2016, our income tax benefit was $5.3 million. The effective tax rate for Summit Inc. differs from the federal rate primarily due to (1) the change in valuation allowance, (2) changes in statutory tax rates, (3) deductions related to our TRA, (4) tax depletion expense in excess of the expense recorded under U.S. GAAP, (5) the minority interest in the Summit Holdings partnership that is allocated outside of the Company and (6) various other items such as limitations on meals and entertainment, certain stock compensation and other costs. 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 net operating loss carryforwards that are scheduled to expire in the near future. Due to our limited operating history as of December 31, 2016, during which we incurred only a small amount of pre-tax income over the previous three years, as well as our acquisitive business strategy, after considering both positive and negative evidence, we concluded that it was not more likely than not that we would fully realize those deferred tax assets, and therefore recorded a partial valuation allowance against those deferred tax assets as of December 31, 2016. However, the amount of cumulative income increased significantly during the year ended December 30, 2017, and we expect to generate additional income in 2018 and for the foreseeable future that will allow us to utilize the deferred tax assets. As a result of this significant positive evidence, we determined that the deferred tax assets had become more likely than not of becoming realizable and therefore released the majority of the valuation allowance in the third quarter of 2017. The Company updated the analysis as of December 30, 2017, and adjusted the remaining valuation allowance for certain net operating loss deferred tax assets within the C corporation entities that the Company does not expect to be realized. On December 22, 2017, the Tax Cuts and Jobs Act of 2017 (“TCJA”) was enacted. Among other things, the TCJA, beginning January 1, 2018, reduced the federal statutory rate from 35% to 21% and extended bonus depreciation provisions. In addition, the application of net operating loss carryforwards generated in 2018 and beyond will be limited, 100% asset expensing will be allowed through 2022 and begin to phase out in 2023, and the amount of interest expense we are able deduct may also be limited in future years. As a result of the enactment of TCJA and other state effective rate changes, we reduced the carrying value of our net deferred tax assets by $216.9 million to reflect the revised federal statutory rate which will be in effect at the time those deferred tax assets are expected to be realized. Further, we evaluated the realizability of our net operating loss carryforwards, and determined a valuation allowance of $1.7 million was appropriate as of December 30, 2017. The TCJA contains many provisions which will be clarified through new regulations expected to be issued during 2018. As of December 30, 2017, we have not completed the accounting for the tax effects of the TCJA; however, we have made reasonable estimates on our existing deferred tax balances, as permitted by Staff Accounting Bulletin 118 issued by the SEC on December 22, 2017. In addition, we expect the states in which we operate to consider new statutory provisions related to the enactment of the TCJA during 2018 as well. We will record the impact, if any, of any newly issued regulations, as well as clarifications of the TCJA, as a discrete adjustment to our income tax provision in 2018. Our net operating loss carryforward deferred tax assets begin to expire in 2030 and are expected to reverse before expiration. Therefore, 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 of our deferred tax assets will be realized. As of December 30, 2017 and December 31, 2016, after the release of the valuation allowance referred to above, Summit Inc. had a valuation allowance of $1.7 million and $502.8 million, respectively, which relates to certain deferred tax assets in taxable entities where realization is not more likely than not. The remaining valuation allowance as of December 30, 2017 relates to certain net operating loss deferred tax assets in a subsidiary that is not expected to generate future taxable income for the foreseeable future. As of December 30, 2017, Summit Inc. had federal net operating loss carryforwards of $374.5 million, which expire between 2030 and 2037. As of December 30, 2017, $250 million of our federal net operating losses were under the terms of our TRA. In addition, Summit Inc. has alternative minimum tax credits of $0.2 million as of December 30, 2017, which do not expire. As of December 30, 2017 and December 31, 2016, Summit Inc. had a valuation allowance on net deferred tax assets of $1.7 million and $502.8 million, respectively. The deferred tax assets primarily relate to tax basis in intangible assets that exceeds book basis. The intangible asset tax basis was largely recognized as a result of the LP Unit exchanges in 2017 and 2016. 2017 2016 Valuation Allowance: Beginning balance $ (502,839) $ (263,825) Additional basis from exchanged LP Units (31,790) (252,456) Change in valuation allowance 531,952 13,448 Other 1,002 (6) Ending balance $ (1,675) $ (502,839) We have reclassified $4.3 million of deferred tax assets from other assets to deferred tax assets in the December 31, 2016 consolidated balance sheet to conform to the current year presentation. Tax Receivable Agreement — During 2015, the Company entered into 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 increases in the tax basis of tangible and intangible assets of Summit Holdings and certain other tax benefits related to entering into the TRA, including tax benefits attributable to payments under the TRA. When LP Units are exchanged for an equal number of newly-issued shares of Summit Inc.’s Class A common stock, these exchanges result in new deferred tax assets. Using tax rates in effect as of each year end, $12.4 million, $422.5 million and $216.3 million of deferred tax assets were created during the years ended December 30, 2017, December 31, 2016 and January 2, 2016, respectively, when LP Units were exchanged for shares of Class A common stock. As a result of the analysis of the realizability of our deferred tax assets as indicated above, in the third quarter of 2017, we reduced the valuation allowance against our deferred tax assets, including those deferred tax assets subject to the TRA. Further, we determined the TRA liability to be probable of being payable and, as such, we recorded 85% of the deferred tax assets subject to the TRA, or $501.8 million, as TRA liability. We recorded $331.9 million and $59.3 million of TRA liability of which $0.6 million and $1.1 million was classified as accrued expenses as of December 30, 2017 and December 31, 2016, respectively. We have reclassified $58.1 million of other noncurrent liabilities to TRA liability in the December 31, 2016 consolidated balance sheet to conform to the current year presentation 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). For the years ended December 30, 2017 and December 31, 2016, Summit Holdings paid tax distributions totaling $1.8 million and $13.0 million, respectively, to holders of its LP Units, other than Summit Inc. 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 (benefit) 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 December 30, 2017, and December 31, 2016, Summit Inc. and its subsidiaries had not recognized any liabilities for uncertain tax positions. No material interest or penalties were recognized in income tax expense during the years ended December 30, 2017, December 31, 2016 or January 2, 2016. Tax years from 2013 to 2017 remain open and subject to audit by federal, Canadian, and state tax authorities.
Summit Materials, LLC
Income Taxes	(9) Income Taxes Summit LLC is a limited liability company and passes its tax attributes for federal and state tax purposes to its member and is generally not subject to federal or state income tax. However, certain subsidiaries, or subsidiary groups, file federal, state, and Canadian income tax returns due to their status as C corporations or laws within that jurisdiction. The provision for income taxes is primarily composed of federal, state and local income taxes for the subsidiary entities that have C corporation status. As of December 30, 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 years ended December 30, 2017 and December 31, 2016. For the years ended December 30, 2017, December 31, 2016 and January 2, 2016, income taxes consisted of the following: 2017 2016 2015 Provision for income taxes: Current $ 2,762 $ 2,835 $ 1,605 Deferred (23,107) (8,134) (19,868) Income tax benefit $ (20,345) $ (5,299) $ (18,263) The effective tax rate on pre-tax income differs from the U.S. statutory rate of 35% due to the following: 2017 2016 2015 Income tax expense (benefit) at federal statutory tax rate $ 39,797 $ 19,882 $ (6,412) Less: Income tax benefit at federal statutory tax rate for LLC entities (36,171) (21,042) (9,908) State and local income taxes 1,751 1,279 (2,389) Permanent differences (630) (1,726) 2,147 Effective tax rate change (24,243) (1,432) 10 Valuation allowance — 148 — Other (849) (2,408) (1,711) Income tax benefit $ (20,345) $ (5,299) $ (18,263) The following table summarizes the components of the net deferred income tax liability as December 30, 2017 and December 31, 2016: 2017 2016 Deferred tax (liabilities) assets: Accelerated depreciation $ (47,920) $ (58,094) Net operating loss 20,671 24,884 Investment in limited partnership (10,800) (12,899) Net intangible assets (1,256) (999) Mining reclamation reserve 488 582 Working capital (e.g., accrued compensation, prepaid assets) 1,267 1,386 Net deferred tax liabilities (37,550) (45,140) Less valuation allowance (1,675) (2,677) Net deferred tax liability $ (39,225) $ (47,817) The net deferred income tax liability as of December 30, 2017 and December 31, 2016, are included in other noncurrent liabilities on the consolidated balance sheets. As of December 30, 2017, Summit LLC had federal net operating loss carryforwards of $79.6 million, which expire between 2030 and 2036. Summit LLC has alternative minimum tax credits of $0.2 million as of December 30, 2017, which do not expire. Valuation Allowance —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 (including the effect of available carryback and carryforward periods) and tax-planning strategies. The deferred income tax asset related to net operating losses resides with two separate tax paying subsidiaries (or subsidiary groups) of Summit LLC. These tax payers have historically generated taxable income and forecast to continue generating taxable income; however, the use of a portion of the net operating may be limited. Therefore, a $1.7 million and $2.7 million, respectively, valuation allowance has been recorded on a portion of the total net operating loss carryforwards as of December 30, 2017 and December 31, 2016, respectively. At December 30, 2017, the Company had net operating loss carryforwards for federal and state income tax purposes of $84.6 million and $63.7 million, respectively, which are available to offset future federal and state taxable income, if any, through 2036. Tax years from 2013 to 2017 remain open and subject to audit by federal, Canadian, and state tax authorities. No income tax expense or benefit was recognized in other comprehensive loss in 2017, 2016 or 2015. 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 years ended December 30, 2017 and December 31, 2016, Summit LLC paid distributions to Summit Holdings totaling $49.2 million and $39.7 million, respectively, of which $1.7 million and $13.0 million, respectively, was distributed to Summit Holdings’ partners, other than Summit Inc., and $47.5 million and $26.7 million, respectively, was paid to Summit Inc.

Net Earnings Per Share

Net Earnings Per Share	12 Months Ended
	Dec. 30, 2017
Net Earnings Per Share
Net Earnings Per Share	(10) Earnings Per Share Basic earnings per share is computed by dividing net earnings by the weighted average common shares outstanding and diluted net earnings is computed by dividing net earnings, 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 income per share: 2017 2016 2015 Net income attributable to Summit Inc. $ 121,830 $ 36,783 $ 27,718 Weighted average shares of Class A stock outstanding 108,696,438 70,355,042 40,888,437 Basic income per share $ 1.12 $ 0.52 $ 0.68 Net income attributable to Summit Inc. $ 121,830 $ 36,783 $ 27,718 Add: Noncontrolling interest impact of LP Unit conversion — — 17,803 Diluted net income attributable to Summit Inc. 121,830 36,783 45,521 Weighted average shares of Class A stock outstanding 108,696,438 70,355,042 40,888,437 Add: weighted average of LP Units — — 50,059,648 Add: stock options 308,355 140,142 — Add: warrants 42,035 16,123 37,714 Add: restricted stock units 308,221 240,633 7,523 Add: performance stock units 135,849 86,568 Weighted average dilutive shares outstanding 109,490,898 70,838,508 90,993,322 Diluted earnings per share $ 1.11 $ 0.52 $ 0.50 Excluded from the above calculations were the shares noted below as they were antidilutive: 2017 2016 2015 Antidilutive shares: LP Units 4,371,705 32,327,907 — Time-vesting stock options — — 2,265,584 Warrants — — — Time-vesting restricted stock units — — — Market-based restricted stock units — —

Stockholder's Equity

Stockholder's Equity	12 Months Ended
	Dec. 30, 2017
Stockholder's Equity	(11) Stockholders’ Equity Equity Offerings —Summit Inc. commenced operations on March 11, 2015 upon the pricing of the initial public offering of its Class A common stock (“IPO”). Summit Inc. raised $433.0 million, net of underwriting discounts, through the issuance of 25,555,555 shares of Class A common stock at a public offering price of $18.00 per share. Summit Inc. used the offering proceeds to purchase a number of newly-issued Class A Units (“LP Units”) from Summit Holdings equal to the number of shares of Class A common stock issued to the public. Summit Inc. caused Summit Holdings to use these proceeds: (i) to redeem $288.2 million in aggregate principal amount of outstanding 10 1 / 2 % 2020 Notes; (ii) to purchase 71,428,571 Class B Units of Continental Cement; (iii) to pay a one-time termination fee of $13.8 million in connection with the termination of a transaction and management fee agreement with Blackstone Capital Partners V L.P.; and (iv) for general corporate purposes. The $288.2 million redemption of 2020 Notes was completed at a redemption price equal to par plus an applicable premium of $38.2 million plus $5.2 million of accrued and unpaid interest. In connection with the IPO, Summit Inc. issued 69,007,297 shares of its Class B common stock to an entity owned by certain pre-IPO owners and the former holders of Class B Units of Continental Cement. The Class B common stock entitled that entity, without regard to the number of shares of Class B common stock held by it, to a number of votes that is equal to the aggregate number of LP Units held by all limited partners of Summit Holdings (excluding Summit Inc.). During 2016, all but 100 shares of Class B common stock were cancelled. The Class B common stock entitles holders thereof, who are also holders of LP Units, with a number of votes that is equal to the number of LP Units they hold. The Class B common stock does not participate in dividends and does not have any liquidation rights. On August 11, 2015, Summit Inc. raised $555.8 million, net of underwriting discounts, through the issuance of 22,425,000 shares of Class A common stock at a public offering price of $25.75 per share ("the August 2015 follow-on offering"). Summit Inc. used these proceeds to purchase 3,750,000 newly-issued LP Units from Summit Holdings and 18,675,000 LP Units from certain pre-IPO owners, at a purchase price per LP Unit equal to the public offering price per share of Class A common stock, less underwriting discounts and commissions. Summit Holdings used the proceeds from the 3,750,000 newly-issued LP Units to pay the deferred purchase price of $80.0 million related to the July 17, 2015 acquisition of a cement plant and quarry in Davenport, Iowa, and seven cement terminals along the Mississippi River and for general corporate purposes. 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 LP Units. 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 — January 2, 2016 (1) 52,402,692 50,275,825 102,678,517 51.0 % Issuance of Class A shares 1,038 - 1,038 Exchanges during period 45,124,528 (45,124,528) - Other equity transactions 26,020 - 26,020 Balance — December 31, 2016 (1) 97,554,278 5,151,297 102,705,575 95.0 % January 2017 public offering 10,000,000 - 10,000,000 Exchanges during period 1,461,677 (1,461,677) - Other equity transactions 1,334,639 - 1,334,639 Balance — December 30, 2017 110,350,594 3,689,620 114,040,214 96.8 % (1) The January 2, 2016 balance of Summit Inc. Class A Shares of 52,402,692 is shown to reflect the retroactive application of 1,135,692 and 1,521,056 of Class A common stock issued as a stock dividend on December 28, 2016 and December 22, 2017, respectively. The December 31, 2016 balance of Summit Inc. Class A Shares of 97,554,278 is shown to reflect the retroactive application of 1,521,056 of Class A common stock issued as a stock dividend on December 22, 2017. As a result of reorganization into a holding company structure (the “Reorganization”) consummated in connection with Summit Inc.’s March 2015 initial public offering, 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 3.2% and 5.0% as of December 30, 2017 and December 31, 2016, respectively. On March 17, 2015, upon the consummation of the IPO and the transactions contemplated by a contribution and purchase agreement entered into with the holders of all of the outstanding Class B Units of Continental Cement, Continental Cement became a wholly-owned indirect subsidiary of Summit Inc. The noncontrolling interests of Continental Cement were acquired for aggregate consideration of $64.1 million, consisting of $35.0 million of cash, 1,029,183 shares of Summit Inc.’s Class A common stock and $15.0 million aggregate principal amount of non-interest bearing notes payable in six annual installments of $2.5 million, beginning on March 17, 2016. Prior to the March 17, 2015 purchase of the noncontrolling interest, the Company owned 100 Class A Units of Continental Cement, which represented an approximately 70% economic interest and had a preference in liquidation to the Class B Units. Continental Cement issued 100,000,000 Class B Units in May 2010, which remained outstanding until March 17, 2015 and represented an approximately 30% economic interest. Accumulated other comprehensive income (loss) - 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 — January 2, 2016 $ 1,049 $ (3,379) $ (465) $ (2,795) Postretirement liability adjustment 401 — — 401 Foreign currency translation adjustment — 273 — 273 Loss on cash flow hedges — — (128) (128) Balance — December 31, 2016 $ 1,450 $ (3,106) $ (593) $ (2,249) Postretirement curtailment adjustment, net of tax 309 — — 309 Postretirement liability adjustment, net of tax 605 — — 605 Foreign currency translation adjustment, net of tax — 7,743 — 7,743 Income on cash flow hedges, net of tax — — 978 978 Balance — December 30, 2017 $ 2,364 $ 4,637 $ 385 $ 7,386
Summit Materials, LLC
Members' Interest	(10) Members’ Interest Summit Inc.’s Equity Offerings — Summit Inc. commenced operations on March 11, 2015 upon the pricing of the IPO of its Class A common stock. Summit Inc. raised $433.0 million, net of underwriting discounts, through the issuance of 25,555,555 shares of Class A common stock at a public offering price of $18.00 per share. Summit Inc. used the offering proceeds to purchase a number of newly-issued LP Units from Summit Holdings equal to the number of shares of Class A common stock issued to the public. Summit Inc. caused Summit Holdings to use these proceeds: (i) to redeem $288.2 million in aggregate principal amount of outstanding 10 1 / 2 % 2020 Notes; (ii) to purchase 71,428,571 Class B Units of Continental Cement; (iii) to pay a one-time termination fee of $13.8 million in connection with the termination of a transaction and management fee agreement with Blackstone Capital Partners V L.P.; and (iv) for general corporate purposes. The $288.2 million redemption of 2020 Notes was completed at a redemption price equal to par plus an applicable premium of $38.2 million plus $5.2 million of accrued and unpaid interest. On August 11, 2015, Summit Inc. raised $555.8 million, net of underwriting discounts, through the issuance of 22,425,000 shares of Class A common stock at a public offering price of $25.75 per share ("the August 2015 follow-on offering"). Summit Inc. used these proceeds to purchase 3,750,000 newly-issued LP Units from Summit Holdings and 18,675,000 LP Units from certain pre-IPO owners, at a purchase price per LP Unit equal to the public offering price per share of Class A common stock, less underwriting discounts and commissions. Summit Holdings used the proceeds from the 3,750,000 newly-issued LP Units to pay the deferred purchase price of $80.0 million related to the July 17, 2015 acquisition of a cement plant and quarry in Davenport, Iowa, and seven cement terminals along the Mississippi River and for general corporate purposes. 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 LP Units. Redeemable Noncontrolling Interest —On March 17, 2015, upon the consummation of the IPO and the transactions contemplated by a contribution and purchase agreement entered into with the holders of all of the outstanding Class B Units of Continental Cement, Continental Cement became a wholly-owned indirect subsidiary of Summit Inc. The noncontrolling interests of Continental Cement were acquired for aggregate consideration of $64.1 million, consisting of $35.0 million of cash, 1,029,183 shares of Summit Inc.’s Class A common stock and $15.0 million aggregate principal amount of non-interest bearing notes payable in six annual installments of $2.5 million, beginning on March 17, 2016. Prior to the March 17, 2015 purchase of the noncontrolling interest, the Company owned 100 Class A Units of Continental Cement, which represented an approximately 70% economic interest and had a preference in liquidation to the Class B Units. Continental Cement issued 100,000,000 Class B Units in May 2010, which remained outstanding until March 17, 2015 and represented an approximately 30% economic interest. Accumulated other comprehensive income (loss) - 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 — January 2, 2016 $ (7,607) $ (19,915) $ (944) $ (28,466) Postretirement liability adjustment 426 — — 426 Foreign currency translation adjustment — 2,125 — 2,125 Loss on cash flow hedges — — (1,529) (1,529) Balance — December 31, 2016 $ (7,181) $ (17,790) $ (2,473) $ (27,444) Postretirement curtailment adjustment 429 — — 429 Postretirement liability adjustment 699 — — 699 Foreign currency translation adjustment — 7,768 — 7,768 Income on cash flow hedges — — 1,413 1,413 Balance — December 30, 2017 $ (6,053) $ (10,022) $ (1,060) $ (17,135)

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	12 Months Ended
	Dec. 30, 2017
Supplemental Cash Flow Information	(12) Supplemental Cash Flow Information Supplemental cash flow information for the years ended December 30, 2017, December 31, 2016 and January 2, 2016 was as follows: 2017 2016 2015 Cash payments: Interest $ 96,320 $ 82,540 $ 89,102 Income taxes 1,711 2,645 1,685 Non cash financing activities: Purchase of noncontrolling interest $ (716) $ — $ (29,102) Stock Dividend (45,023) (26,939) (16,847) Exchange of LP Units to shares of Class A common stock 41,126 953,752 —
Summit Materials, LLC
Supplemental Cash Flow Information	(11) Supplemental Cash Flow Information Supplemental cash flow information for the years ended December 30, 2017, December 31, 2016 and January 2, 2016 was as follows: 2017 2016 2015 Cash payments: Interest $ 96,320 $ 82,540 $ 89,102 Income taxes 1,711 2,645 1,685 Non cash financing activities: Purchase of noncontrolling interest $ (716) $ — $ (64,102)

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 30, 2017
Company Information
Stock-Based Compensation	(13) Stock-Based Compensation Prior to the IPO and related Reorganization, the capital structure of Summit Holdings consisted of six different classes of limited partnership units, each of which was subject to unique distribution rights. In connection with the IPO and the related Reorganization, the limited partnership agreement of Summit Holdings was amended and restated to, among other things, modify its capital structure by creating LP Units (“the Reclassification”). Immediately after the Reclassification, 69.0 million LP Units were outstanding, of which 575,256 time vesting interests had not yet vested, and 2.4 million of performance vesting interests had not yet vested. As of December 30, 2017, approximately 40,000 of the time-vesting units remained outstanding and unvested. Further in 2015, warrants to purchase 160,333 shares of Class A common stock were issued to holders of Class C interests, and options to purchase 4.4 million shares of Class A common stock were issued to holders of Class D interests as leverage restoration options. The exercise price of the warrants and the leverage restoration options is $18.00 per share. In connection with the Reclassification of the equity-based awards, we recognized $14.5 million modification charge in general and administrative expenses in the year ended January 2, 2016. The leverage restoration options were granted under the Summit Materials, Inc. 2015 Omnibus Incentive Plan (the “Plan”), and would vest when both the applicable return multiple is achieved and a four year time-vesting condition is satisfied. Subsequently, in August 2016, the Board of Directors determined that it was in the best interest of the Company to waive the 3.0 times threshold on the remaining unvested performance-based LP Units and leverage restoration options. This waiver was accounted for as a modification of both interests. The fair value of the LP Units was based on the closing stock price of Summit Inc.’s shares of Class A common stock on the modification date and the fair value of the leverage restoration options was determined using the Black-Scholes, Merton model. The Company recognized $37.7 million in general and administrative expenses in the year ended December 31, 2016 related to the vesting of these performance-based awards. In addition, as of December 30, 2017, we have $2.3 million of unamortized deferred compensation related to the LP Units and unvested leverage restoration options, which will be amortized through March 2019. In connection with the IPO, we granted 240,000 options to purchase Class A common stock under the Plan to certain employees. These options vest subject to continuous employment over a four year service period, and are exercisable at $18.00 per share. Omnibus Incentive Plan In 2015, our Board of Directors and stockholders adopted a long-term incentive plan in connection with our IPO under the Plan, which allows for grants of equity-based awards in the form of stock options, stock appreciation rights, restricted stock and restricted stock units, performance units, and other stock-based awards. The Plan authorizes the issuance of up to 13,500,000 shares of Class A common stock in the form of restricted stock units and stock options, of which 8.6 million shares were available for future grants as of December 30, 2017. Restricted Stock Restricted Stock with Service-Based Vesting—Under the Plan, the Compensation Committee of the Board of Directors (“the Compensation Committee”) has granted restricted stock to members of the Board of Directors, executive officers and other key employees. These awards contain service conditions associated with continued employment or service. The terms of the restricted stock provide voting and regular dividend rights to holders of the awards. Upon vesting, the restrictions on the restricted stock lapse and the shares are considered issued and outstanding for accounting purposes. In 2017 and 2016, the Compensation Committee granted restricted stock to executives and key employees under the Plan as part of our annual equity award program, which vest over a three year period, subject to continued employment or service. From time to time, the Compensation Committee grants restricted stock to newly hired or promoted employees or other employees or consultants who have achieved extraordinary personal performance objectives. In 2017 and 2016, the Compensation Committee granted 34,928 and 28,140 shares, respectively, to non-employee members of the Board of Directors for their annual service as directors. These restricted stock grants vest over a one year period. In measuring compensation expense associated with the grant of restricted stock, we use the fair value of the award, determined as the closing stock price for our common stock on the date of grant. Compensation expense is recorded monthly over the vesting period of the award. Restricted stock with Service- and Market-Condition-Based Vesting—In 2017 and 2016, the Compensation Committee granted restricted stock to certain members of our executive team as part of their annual compensation package. The restricted stock vest at the end of a three year performance period, based on our total stock return (“TSR”) ranking relative to companies in the S&P Building & Construction Select Industry Index, subject to continued employment. In measuring compensation expense associated with these grants, we use the fair value of the award at the date of grant, determined using a Monte Carlo simulation model. Compensation expense is recorded monthly over the vesting period of the awards. The following table summarizes information for the equity awards granted in 2017: Options Restricted Stock Units Performance Stock Units Warrants Weighted Weighted Weighted Weighted average grant- Number of average grant- Number of average grant- Number of average grant- Number of date fair value restricted date fair value performance date fair value performance date fair value options per unit stock units per unit stock units per unit stock units per unit Beginning balance—December 31, 2016 4,990,443 $ 8.95 352,602 $ 17.77 130,691 $ 18.71 160,333 $ 18.00 Granted 377,630 12.13 307,905 24.01 85,530 31.58 — — Forfeited (11,339) 10.91 (6,109) 20.37 (4,766) 18.71 — — Exercised (1,203,121) 8.90 — — — — (57,555) 18.00 Vested — — (145,812) 17.68 — — — — Balance—December 30, 2017 4,153,613 $ 9.13 508,586 $ 20.14 211,455 $ 23.69 102,778 $ 18.00 The fair value of the time-vesting options granted in 2017, 2016 and 2015 was estimated as of the grant date using the Black-Scholes-Merton model, which requires the input of subjective assumptions, including the expected volatility and the expected term. The fair value of the performance stock units granted in 2017 and 2016 was estimated as of the grant date using Monte Carlo simulations, which requires the input of subjective assumptions, including the expected volatility and the expected term. The following table presents the weighted average assumptions used to estimate the fair value of grants in 2017, 2016 and 2015: Options Performance Stock Units 2017 2016 2015 2017 2016 Risk-free interest rate 2.06% - 2.31% 1.75% - 1.97% 1.68% - 1.92% 1.45% 0.88% Dividend yield None None None None None Volatility 47% 48% 50% 39% 37% Expected term 7 Years 10 Years 7 - 10 years 3 Years 3 Years The risk-free rate is based on the yield at the date of grant of a U.S. Treasury security with a maturity period approximating the expected term. As Summit Holdings has not historically and does not plan to issue regular dividends, a dividend yield of zero was used. The volatility assumption is based on reported data of a peer group of publically traded companies for which historical information was available adjusted for the Company’s capital structure. The expected term is based on expectations about future exercises and represents the period of time that the units granted are expected to be outstanding. Compensation expense for time-vesting interests granted is based on the grant date fair value. The Company recognizes compensation costs on a straight-line basis over the service period, which is generally the vesting period of the award. Forfeitures are recognized as they occur. Share-based compensation expense, which is recognized in general and administrative expenses, totaled $21.1 million, $49.9 million and $19.9 million in the years ended December 30, 2017, December 31, 2016 and January 2, 2016, respectively. As of December 30, 2017, unrecognized compensation cost totaled $23.7 million. The weighted average remaining contractual term over which the unrecognized compensation cost is to be recognized is 1.6 years as of year-end 2017. As of December 30, 2017, the intrinsic value of outstanding options, restricted stock units and performance stock units was $53.9 million, $16.0 million and $6.6 million, respectively, and the remaining contractual term was 7.5 years, 8.8 years and 8.6 years, respectively. The weighted average strike price of stock options outstanding as of December 30, 2017 was $18.46 per share. The intrinsic value of 1.2 million exercisable stock options as of December 30, 2017 was $16.8 million with a weighted average strike price of $17.92 and a weighted average remaining vesting period of 7.3 years.
Summit Materials, LLC
Company Information
Stock-Based Compensation	(12) Stock-Based Compensation Prior to the IPO and related Reorganization, the capital structure of Summit Holdings consisted of six different classes of limited partnership units, each of which was subject to unique distribution rights. In connection with the IPO and the related Reorganization, the limited partnership agreement of Summit Holdings was amended and restated to, among other things, modify its capital structure by creating LP Units (“the Reclassification”). Immediately after the Reclassification, 69.0 million LP Units were outstanding, of which 575,256 time vesting interests had not yet vested, and 2.4 million of performance vesting interests had not yet vested. As of December 30, 2017, approximately 40,000 of the time-vesting units remained outstanding and unvested. Further in 2015, warrants to purchase 160,333 shares of Class A common stock were issued to holders of Class C interests, and options to purchase 4.4 million shares of Class A common stock were issued to holders of Class D interests as leverage restoration options. The exercise price of the warrants and the leverage restoration options is $18.00 per share. In connection with the Reclassification of the equity-based awards, we recognized $14.5 million modification charge in general and administrative expenses in the year ended January 2, 2016. The leverage restoration options were granted under the Summit Materials, Inc. 2015 Omnibus Incentive Plan (the “Plan”), and would vest when both the applicable return multiple is achieved and a four year time-vesting condition is satisfied. Subsequently, in August 2016, the Board of Directors determined that it was in the best interest of the Company to waive the 3.0 times threshold on the remaining unvested performance-based LP Units and leverage restoration options. This waiver was accounted for as a modification of both interests. The fair value of the LP Units was based on the closing stock price of Summit Inc.’s shares of class A common stock on the modification date and the fair value of the leverage restoration options was determined using the Black-Scholes, Merton model. The Company recognized $37.7 million in general and administrative expenses in the year ended December 31, 2016 related to the vesting of these performance-based awards. In addition, as of December 30, 2017, we have $2.3 million of unamortized deferred compensation related to the LP Units and unvested leverage restoration options, which will be amortized through March 2019. In connection with the IPO, we granted 240,000 options to purchase Class A common stock under the Plan to certain employees. These options vest subject to continuous employment over a four year service period, and are exercisable at $18.00 per share. Omnibus Incentive Plan In 2015, our Board of Directors and stockholders adopted a long-term incentive plan in connection with our IPO under the Plan, which allows for grants of equity-based awards in the form of stock options, stock appreciation rights, restricted stock and restricted stock units, performance units, and other stock-based awards. The Plan authorizes the issuance of up to 13,500,000 shares of Class A common stock in the form of restricted stock units and stock options, of which 8.6 million shares were available for future grants as of December 30, 2017. Restricted Stock Restricted Stock with Service-Based Vesting —Under the Plan, the Compensation Committee of the Board of Directors (“the Compensation Committee”) has granted restricted stock to members of the Board of Directors, executive officers and other key employees. These awards contain service conditions associated with continued employment or service. The terms of the restricted stock provide voting and regular dividend rights to holders of the awards. Upon vesting, the restrictions on the restricted stock lapse and the shares are considered issued and outstanding for accounting purposes. In 2017 and 2016, the Compensation Committee granted restricted stock to executives and key employees under the Plan as part of our annual equity award program, which vest over a three year period, subject to continued employment or service. From time to time, the Compensation Committee grants restricted stock to newly hired or promoted employees or other employees or consultants who have achieved extraordinary personal performance objectives. In 2017 and 2016, the Compensation Committee granted 34,928 and 28,140 shares, respectively, to non-employee members of the Board of Directors for their annual service as directors. These restricted stock grants vest over a one year period. In measuring compensation expense associated with the grant of restricted stock, we use the fair value of the award, determined as the closing stock price for our common stock on the date of grant. Compensation expense is recorded monthly over the vesting period of the award. Restricted stock with Service- and Market-Condition-Based Vesting —in 2017 and 2016, the Compensation Committee granted restricted stock to certain members of our executive team as part of their annual compensation package. The restricted stock vest at the end of a three year performance period, based on our total stock return (“TSR”) ranking relative to companies in the S&P Building & Construction Select Industry Index, subject to continued employment. In measuring compensation expense associated with these grants, we use the fair value of the award at the date of grant, determined using a Monte Carlo simulation model. Compensation expense is recorded monthly over the vesting period of the awards. The following table summarizes information for the equity awards granted in 2017: Options Restricted Stock Units Performance Stock Units Warrants Weighted Weighted Weighted Weighted average grant- Number of average grant- Number of average grant- Number of average grant- Number of date fair value restricted date fair value performance date fair value performance date fair value options per unit stock units per unit stock units per unit stock units per unit Beginning balance—December 31, 2016 4,990,443 $ 8.95 352,602 $ 17.77 130,691 $ 18.71 160,333 $ 18.00 Granted 377,630 12.13 307,905 24.01 85,530 31.58 — — Forfeited (11,339) 10.91 (6,109) 20.37 (4,766) 18.71 — — Exercised (1,203,121) 8.90 — — — — (57,555) 18.00 Vested — — (145,812) 17.68 — — — — Balance—December 30, 2017 4,153,613 $ 9.13 508,586 $ 20.14 211,455 $ 23.69 102,778 $ 18.00 The fair value of the time-vesting options granted in 2017, 2016 and 2015 was estimated as of the grant date using the Black-Scholes-Merton model, which requires the input of subjective assumptions, including the expected volatility and the expected term. The fair value of the performance stock units granted in 2017 and 2016 was estimated as of the grant date using Monte Carlo simulations, which requires the input of subjective assumptions, including the expected volatility and the expected term. The following table presents the weighted average assumptions used to estimate the fair value of grants in 2017, 2016 and 2015: Options Performance Stock Units 2017 2016 2015 2017 2016 Risk-free interest rate 2.06% - 2.31% 1.75% - 1.97% 1.68% - 1.92% 1.45% 0.88% Dividend yield None None None None None Volatility 47% 48% 50% 39% 37% Expected term 7 Years 10 Years 7 - 10 years 3 Years 3 Years The risk-free rate is based on the yield at the date of grant of a U.S. Treasury security with a maturity period approximating the expected term. As Summit Holdings has not historically and does not plan to issue regular dividends, a dividend yield of zero was used. The volatility assumption is based on reported data of a peer group of publically traded companies for which historical information was available adjusted for the Company’s capital structure. The expected term is based on expectations about future exercises and represents the period of time that the units granted are expected to be outstanding. Compensation expense for time-vesting interests granted is based on the grant date fair value. The Company recognizes compensation costs on a straight-line basis over the service period, which is generally the vesting period of the award. Forfeitures are recognized as they occur. Share-based compensation expense, which is recognized in general and administrative expenses, totaled $21.1 million, $49.9 million and $19.9 million in the years ended December 30, 2017, December 31, 2016 and January 2, 2016, respectively. As of December 30, 2017, unrecognized compensation cost totaled $23.7 million. The weighted average remaining contractual term over which the unrecognized compensation cost is to be recognized is 1.6 years as of year-end 2017. As of December 30, 2017, the intrinsic value of outstanding options, restricted stock units and performance stock units was $53.9 million, $16.0 million and $6.6 million, respectively, and the remaining contractual term was 7.5 years, 8.8 years and 8.6 years, respectively. The weighted average strike price of stock options outstanding as of December 30, 2017 was $18.46 per share. The intrinsic value of 1.2 million exercisable stock options as of December 30, 2017 was $16.8 million with a weighted average strike price of $17.92 and a weighted average remaining vesting period of 7.3 years.

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 30, 2017
Employee Benefit Plans	(14) Employee Benefit Plans Defined Contribution Plan —The Company sponsors employee 401(k) savings plans for its employees, including certain union employees. The plans provide for various required and discretionary Company matches of employees’ eligible compensation contributed to the plans. The expense for the defined contribution plans was $9.3 million, $8.6 million and $7.1 million for the years ended December 30, 2017, December 31, 2016 and January 2, 2016, respectively. Defined Benefit and Other Postretirement Benefits Plans —The Company’s subsidiary, Continental Cement, sponsors two noncontributory defined benefit pension plans for hourly and salaried employees. The salaried plan is closed to new participants and benefits are frozen. The hourly plan is also frozen except that new hourly participants from the Davenport, Iowa location accrue new benefits in the hourly plan. As a result of the collective bargaining unit negotiations in 2017, the hourly defined benefit pension plan was amended to stop future benefit accruals for the Davenport employees effective December 31, 2017. Pension benefits for eligible hourly employees are based on a monthly pension factor for each year of credited service. Pension benefits for eligible salaried employees are generally based on years of service and average eligible compensation. Continental Cement also sponsors two unfunded healthcare and life insurance benefits plans for certain eligible retired employees. Effective January 1, 2014, the plan covering employees of the Hannibal, Missouri location was amended to eliminate all future retiree health and life coverage for current employees. During 2015, Continental Cement adopted one new unfunded healthcare plan to provide benefits prior to Medicare eligibility for certain hourly employees of the Davenport, Iowa location. The funded status of the pension and other postretirement benefit plans is recognized in the consolidated balance sheets as the difference between the fair value of plan assets and the benefit obligations. For defined benefit pension plans, the benefit obligation is the projected benefit obligation (“PBO”) and for the healthcare and life insurance benefits plans, the benefit obligation is the accumulated postretirement benefit obligation (“APBO”). The PBO represents the actuarial present value of benefits expected to be paid upon retirement based on estimated future compensation levels. However, since the plans’ participants are not subject to future compensation increases, the plans’ PBO equals the accumulated benefit obligation (“ABO”). The APBO represents the actuarial present value of postretirement benefits attributed to employee services already rendered. The fair value of plan assets represents the current market value of assets held by an irrevocable trust fund for the sole benefit of participants. The measurement of the benefit obligations are based on the Company’s estimates and actuarial valuations. These valuations reflect the terms of the plan and use participant-specific information, such as compensation, age and years of service, as well as certain assumptions that require significant judgment, including estimates of discount rates, expected return on plan assets, rate of compensation increases, interest-crediting rates and mortality rates. The Company uses December 31 as the measurement date for its defined benefit pension and other postretirement benefit plans. Obligations and Funded Status —The following information is as of December 31, 2017 and December 31, 2016 and for the years ended December 31, 2017, December 31, 2016 and December 31, 2015: 2017 2016 Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. Change in benefit obligations: Beginning of period $ 27,608 $ 12,770 $ 27,914 $ 13,458 Service cost 285 184 279 230 Interest cost 998 365 1,049 470 Actuarial loss (gain) 1,182 (338) 22 (682) Curtailments (430) Change in plan provision — (2,325) — 65 Benefits paid (1,659) (863) (1,656) (771) End of period $ 27,984 $ 9,793 $ 27,608 $ 12,770 Change in fair value of plan assets: Beginning of period $ 18,395 $ — $ 18,336 $ — Actual return on plan assets 1,415 719 Employer contributions 861 863 996 771 Benefits paid (1,659) (863) (1,656) (771) End of period $ 19,012 $ — $ 18,395 $ — Funded status of plans $ (8,972) $ (9,793) $ (9,213) $ (12,770) Current liabilities $ — $ (702) $ — $ (844) Noncurrent liabilities (8,972) (9,091) (9,213) (11,926) Liability recognized $ (8,972) $ (9,793) $ (9,213) $ (12,770) Amounts recognized in accumulated other comprehensive income: Net actuarial loss $ 9,341 $ 2,285 $ 9,248 $ 3,060 Prior service cost — (2,413) — (1,968) Total amount recognized $ 9,341 $ (128) $ 9,248 $ 1,092 The amount recognized in accumulated other comprehensive income (“AOCI”) is the actuarial loss (credit) and prior service cost, which has not yet been recognized in periodic benefit cost. At December 30, 2017, the actuarial loss (credit) and prior service cost (credit) expected to be amortized from AOCI to benefit cost in 2018 is $0.3 million and $(0.2) million for the pension and postretirement obligations, respectively. 2017 2016 2015 Pension Healthcare Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. benefits & Life Ins. Amounts recognized in other comprehensive (income) loss: Net actuarial gain (loss) $ 1,068 $ (338) $ 688 $ (682) $ (16) $ (1,720) Prior service cost — (572) — 64 — — Amortization of prior year service cost — 168 — 174 — 174 Curtailment benefit (429) — — — — — Amortization of gain (547) (64) (463) (207) (326) (235) Adjustment to plan benefits — (414) — — — — Total amount recognized $ 92 $ (1,220) $ 225 $ (651) $ (342) $ (1,781) Components of net periodic benefit cost: Service cost $ 285 $ 184 $ 279 $ 230 $ 159 $ 149 Interest cost 998 365 1,049 470 1,041 447 Amortization of gain 547 64 463 207 326 235 Expected return on plan assets (1,302) — (1,386) — (1,385) — Amortization of prior service credit — (168) — (174) — (174) Net periodic benefit cost $ 528 $ 445 $ 405 $ 733 $ 141 $ 657 Assumptions— Weighted-average assumptions used to determine the benefit obligations as of year-end 2017 and 2016 are: 2017 2016 Healthcare Healthcare Pension benefits & Life Ins. Pension benefits & Life Ins. Discount rate 3.23% - 3.37% 3.20% - 3.25% 3.61% - 3.81% 3.32% - 3.65% Expected long-term rate of return on plan assets 7.00% N/A 7.00% N/A Weighted-average assumptions used to determine net periodic benefit cost for years ended December 30, 2017, December 31, 2016 and January 2, 2016: 2017 2016 2015 Healthcare Healthcare Healthcare Pension benefits & Life Ins. Pension benefits & Life Ins. Pension benefits & Life Ins. Discount rate 3.61% - 3.81% 3.54% - 3.65% 3.74% - 3.97% 3.34% - 3.80% 3.50% - 3.98% 3.39% - 3.52% Expected long-term rate of return on plan assets 7.00% N/A 7.30% N/A 7.30% N/A The expected long-term return on plan assets is based upon the Plans’ consideration of historical and forward-looking returns and the Company’s estimation of what a portfolio, with the target allocation described below, will earn over a long-term horizon. The discount rate is derived using the Citigroup Pension Discount Curve. Assumed health care cost trend rates were 8.0% grading to 4.5% as of year-end 2017 and 2016. Assumed health care cost trend rates have a significant effect on the amounts reported for the Company’s healthcare and life insurance benefits plans. A one percentage-point change in assumed health care cost trend rates would have the following effects as of year-end 2017 and 2016: 2017 2016 Increase Decrease Increase Decrease Total service cost and interest cost components $ 39 $ (33) $ 55 $ (47) APBO 857 (769) 1,197 (1,038) Plan Assets —The defined benefit pension plans’ (the “Plans”) investment strategy is to minimize investment risk while generating acceptable returns. The Plans currently invest a relatively high proportion of the plan assets in fixed income securities, while the remainder is invested in equity securities, cash reserves and precious metals. The equity securities are diversified into funds with growth and value investment strategies. The target allocation for plan assets is as follows: equity securities—30%; fixed income securities—63%; cash reserves—5%; and precious metals—2%. The Plans’ current investment allocations are within the tolerance of the target allocation. The Company had no Level 3 investments as of or for the years ended December 30, 2017 and December 31, 2016. At year-end 2017 and 2016, the Plans’ assets were invested predominantly in fixed-income securities and publicly traded equities, but may invest in other asset classes in the future subject to the parameters of the investment policy. The Plans’ investments in fixed-income assets include U.S. Treasury and U.S. agency securities and corporate bonds. The Plans’ investments in equity assets include U.S. and international securities and equity funds. The Company estimates the fair value of the Plans’ assets using various valuation techniques and, to the extent available, quoted market prices in active markets or observable market inputs. The descriptions and fair value methodologies for the Plans’ assets are as follows: Fixed Income Securities —Corporate and government bonds are classified as Level 2 assets, as they are either valued at quoted market prices from observable pricing sources at the reporting date or valued based upon comparable securities with similar yields and credit ratings. Equity Securities —Equity securities are valued at the closing market price reported on a U.S. exchange where the security is actively traded and are therefore classified as Level 1 assets. Cash —The carrying amounts of cash approximate fair value due to the short-term maturity. Precious Metals— Precious metals are valued at the closing market price reported on a U.S. exchange where the security is actively traded and are therefore classified as Level 1 assets. The fair value of the Plans’ assets by asset class and fair value hierarchy level as of December 31, 2017 and December 31, 2016 are as follows: 2017 Quoted prices in active Total fair markets for identical Observable value assets (Level 1) inputs (Level 2) Fixed income securities: Intermediate—government $ 3,620 $ 3,068 $ 552 Intermediate—corporate 3,872 — 3,872 Short-term—government 497 497 — Short-term—corporate 1,702 — 1,702 Equity securities: U.S. Large cap value 1,765 1,765 — U.S. Large cap growth 588 588 — U.S. Mid cap value 586 586 — U.S. Mid cap growth 586 586 — U.S. Small cap value 571 571 — U.S. Small cap growth 580 580 — Managed Futures 392 — 392 International 1,547 677 870 Commodities Broad Basket 801 — 801 Cash 1,522 — 1,522 Precious metals 383 383 — Total $ 19,012 $ 9,301 $ 9,711 2016 Quoted prices in active Total fair markets for identical Observable value assets (Level 1) inputs (Level 2) Fixed income securities: Intermediate—government $ 1,770 $ — $ 1,770 Intermediate—corporate 2,658 — 2,658 Short-term—government 912 — 912 Short-term—corporate 3,613 — 3,613 Equity securities: U.S. Large cap value 1,181 1,181 — U.S. Large cap growth 1,103 1,103 — U.S. Mid cap value 577 577 — U.S. Mid cap growth 546 546 — U.S. Small cap value 551 551 — U.S. Small cap growth 540 540 — Managed Futures 366 366 — International 1,099 1,099 — Emerging Markets 359 359 — Commodities Broad Basket 707 707 — Cash 2,094 2,094 — Precious metals 319 319 — Total $ 18,395 $ 9,442 $ 8,953 Cash Flows —The Company expects to contribute approximately $1.4 million in 2018 to both its pension plans and to its healthcare and life insurance benefits plans. The estimated benefit payments for each of the next five years and the five-year period thereafter are as follows: Pension Healthcare and Life benefits Insurance Benefits 2018 $ 1,835 $ 702 2019 1,830 667 2020 1,804 675 2021 1,771 655 2022 1,768 649 2023 - 2027 8,457 3,250
Summit Materials, LLC
Employee Benefit Plans	(13) Employee Benefit Plans Defined Contribution Plan —The Company sponsors employee 401(k) savings plans for its employees, including certain union employees. The plans provide for various required and discretionary Company matches of employees’ eligible compensation contributed to the plans. The expense for the defined contribution plans was $9.3 million, $8.6 million and $7.1 million for the years ended December 30, 2017, December 31, 2016 and January 2, 2016, respectively. Defined Benefit and Other Postretirement Benefits Plans —The Company’s subsidiary, Continental Cement, sponsors two noncontributory defined benefit pension plans for hourly and salaried employees. The salaried plan is closed to new participants and benefits are frozen. The hourly plan is also frozen except that new hourly participants from the Davenport, Iowa location accrue new benefits in the hourly plan. As a result of the collective bargaining unit negotiations in 2017, the hourly defined benefit pension plan was amended to stop future benefit accruals for the Davenport employees effective December 31, 2017. Pension benefits for eligible hourly employees are based on a monthly pension factor for each year of credited service. Pension benefits for eligible salaried employees are generally based on years of service and average eligible compensation. Continental Cement also sponsors two unfunded healthcare and life insurance benefits plans for certain eligible retired employees. Effective January 1, 2014, the plan covering employees of the Hannibal, Missouri location was amended to eliminate all future retiree health and life coverage for current employees. During 2015, Continental Cement adopted one new unfunded healthcare plan to provide benefits prior to Medicare eligibility for certain hourly employees of the Davenport, Iowa location. The funded status of the pension and other postretirement benefit plans is recognized in the consolidated balance sheets as the difference between the fair value of plan assets and the benefit obligations. For defined benefit pension plans, the benefit obligation is the projected benefit obligation (“PBO”) and for the healthcare and life insurance benefits plans, the benefit obligation is the accumulated postretirement benefit obligation (“APBO”). The PBO represents the actuarial present value of benefits expected to be paid upon retirement based on estimated future compensation levels. However, since the plans’ participants are not subject to future compensation increases, the plans’ PBO equals the accumulated benefit obligation (“ABO”). The APBO represents the actuarial present value of postretirement benefits attributed to employee services already rendered. The fair value of plan assets represents the current market value of assets held by an irrevocable trust fund for the sole benefit of participants. The measurement of the benefit obligations are based on the Company’s estimates and actuarial valuations. These valuations reflect the terms of the plan and use participant-specific information, such as compensation, age and years of service, as well as certain assumptions that require significant judgment, including estimates of discount rates, expected return on plan assets, rate of compensation increases, interest-crediting rates and mortality rates. The Company uses December 31 as the measurement date for its defined benefit pension and other postretirement benefit plans. Obligations and Funded Status —The following information is as of December 31, 2017 and December 31, 2016 and for the years ended December 31, 2017, December 31, 2016 and December 31, 2015: 2017 2016 Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. Change in benefit obligations: Beginning of period $ 27,608 $ 12,770 $ 27,914 $ 13,458 Service cost 285 184 279 230 Interest cost 998 365 1,049 470 Actuarial loss (gain) 1,182 (338) 22 (682) Curtailments (430) Change in plan provision — (2,325) — 65 Benefits paid (1,659) (863) (1,656) (771) End of period 27,984 9,793 27,608 12,770 Change in fair value of plan assets: Beginning of period $ 18,395 $ — $ 18,336 $ — Actual return on plan assets 1,415 719 Employer contributions 861 863 996 771 Benefits paid (1,659) (863) (1,656) (771) End of period 19,012 — 18,395 — Funded status of plans $ (8,972) $ (9,793) $ (9,213) $ (12,770) Current liabilities $ — $ (702) $ — $ (844) Noncurrent liabilities (8,972) (9,091) (9,213) (11,926) Liability recognized $ (8,972) $ (9,793) $ (9,213) $ (12,770) Amounts recognized in accumulated other comprehensive income: Net actuarial loss $ 9,341 $ 2,285 $ 9,248 $ 3,060 Prior service cost — (2,413) — (1,968) Total amount recognized $ 9,341 $ (128) $ 9,248 $ 1,092 The amount recognized in accumulated other comprehensive income (“AOCI”) is the actuarial loss (credit) and prior service cost, which has not yet been recognized in periodic benefit cost. At December 30, 2017, the actuarial loss (credit) and prior service cost (credit) expected to be amortized from AOCI to benefit cost in 2018 is $0.3 million and $(0.2) million for the pension and postretirement obligations, respectively. 2017 2016 2015 Pension Healthcare Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. benefits & Life Ins. Amounts recognized in other comprehensive (income) loss: Net actuarial gain (loss) $ 1,068 $ (338) $ 688 $ (682) $ (16) $ (1,720) Prior service cost — (572) — 64 — — Amortization of prior year service cost — 168 — 174 — 174 Curtailment benefit (429) — — — — — Amortization of gain (547) (64) (463) (207) (326) (235) Adjustment to plan benefits — (414) — — — — Total amount recognized $ 92 $ (1,220) $ 225 $ (651) $ (342) $ (1,781) Components of net periodic benefit cost: Service cost $ 285 $ 184 $ 279 $ 230 $ 159 $ 149 Interest cost 998 365 1,049 470 1,041 447 Amortization of gain 547 64 463 207 326 235 Expected return on plan assets (1,302) — (1,386) — (1,385) — Amortization of prior service credit — (168) — (174) — (174) Net periodic benefit cost $ 528 $ 445 $ 405 $ 733 $ 141 $ 657 Assumptions— Weighted-average assumptions used to determine the benefit obligations as of year-end 2017 and 2016 are: 2017 2016 Healthcare Healthcare Pension benefits & Life Ins. Pension benefits & Life Ins. Discount rate 3.23% - 3.37% 3.20% - 3.25% 3.61% - 3.81% 3.32% - 3.65% Expected long-term rate of return on plan assets 7.00% N/A 7.00% N/A Weighted-average assumptions used to determine net periodic benefit cost for years ended December 30, 2017, December 31, 2016 and January 2, 2016: 2017 2016 2015 Healthcare Healthcare Healthcare Pension benefits & Life Ins. Pension benefits & Life Ins. Pension benefits & Life Ins. Discount rate 3.61% - 3.81% 3.54% - 3.65% 3.74% - 3.97% 3.34% - 3.80% 3.50% - 3.98% 3.39% - 3.52% Expected long-term rate of return on plan assets 7.00% N/A 7.30% N/A 7.30% N/A The expected long-term return on plan assets is based upon the Plans’ consideration of historical and forward-looking returns and the Company’s estimation of what a portfolio, with the target allocation described below, will earn over a long-term horizon. The discount rate is derived using the Citigroup Pension Discount Curve. Assumed health care cost trend rates were 8.0% grading to 4.5% as of year-end 2017 and 2016. Assumed health care cost trend rates have a significant effect on the amounts reported for the Company’s healthcare and life insurance benefits plans. A one percentage-point change in assumed health care cost trend rates would have the following effects as of year-end 2017 and 2016: 2017 2016 Increase Decrease Increase Decrease Total service cost and interest cost components $ 39 $ (33) $ 55 $ (47) APBO 857 (769) 1,197 (1,038) Plan Assets —The defined benefit pension plans’ (the “Plans”) investment strategy is to minimize investment risk while generating acceptable returns. The Plans currently invest a relatively high proportion of the plan assets in fixed income securities, while the remainder is invested in equity securities, cash reserves and precious metals. The equity securities are diversified into funds with growth and value investment strategies. The target allocation for plan assets is as follows: equity securities—30%; fixed income securities—63%; cash reserves—5%; and precious metals—2%. The Plans’ current investment allocations are within the tolerance of the target allocation. The Company had no Level 3 investments as of or for the years ended December 30, 2017 and December 31, 2016. At year-end 2017 and 2016, the Plans’ assets were invested predominantly in fixed-income securities and publicly traded equities, but may invest in other asset classes in the future subject to the parameters of the investment policy. The Plans’ investments in fixed-income assets include U.S. Treasury and U.S. agency securities and corporate bonds. The Plans’ investments in equity assets include U.S. and international securities and equity funds. The Company estimates the fair value of the Plans’ assets using various valuation techniques and, to the extent available, quoted market prices in active markets or observable market inputs. The descriptions and fair value methodologies for the Plans’ assets are as follows: Fixed Income Securities —Corporate and government bonds are classified as Level 2 assets, as they are either valued at quoted market prices from observable pricing sources at the reporting date or valued based upon comparable securities with similar yields and credit ratings. Equity Securities —Equity securities are valued at the closing market price reported on a U.S. exchange where the security is actively traded and are therefore classified as Level 1 assets. Cash —The carrying amounts of cash approximate fair value due to the short-term maturity. Precious Metals— Precious metals are valued at the closing market price reported on a U.S. exchange where the security is actively traded and are therefore classified as Level 1 assets. The fair value of the Plans’ assets by asset class and fair value hierarchy level as of December 31, 2017 and December 31, 2016 are as follows: 2017 Quoted prices in active Total fair markets for identical Observable value assets (Level 1) inputs (Level 2) Fixed income securities: Intermediate—government $ 3,620 $ 3,068 $ 552 Intermediate—corporate 3,872 — 3,872 Short-term—government 497 497 — Short-term—corporate 1,702 — 1,702 Equity securities: U.S. Large cap value 1,765 1,765 — U.S. Large cap growth 588 588 — U.S. Mid cap value 586 586 — U.S. Mid cap growth 586 586 — U.S. Small cap value 571 571 — U.S. Small cap growth 580 580 — Managed Futures 392 — 392 International 1,547 677 870 Commodities Broad Basket 801 — 801 Cash 1,522 — 1,522 Precious metals 383 383 — Total $ 19,012 $ 9,301 $ 9,711 2016 Quoted prices in active Total fair markets for identical Observable value assets (Level 1) inputs (Level 2) Fixed income securities: Intermediate—government $ 1,770 $ — $ 1,770 Intermediate—corporate 2,658 — 2,658 Short-term—government 912 — 912 Short-term—corporate 3,613 — 3,613 Equity securities: U.S. Large cap value 1,181 1,181 — U.S. Large cap growth 1,103 1,103 — U.S. Mid cap value 577 577 — U.S. Mid cap growth 546 546 — U.S. Small cap value 551 551 — U.S. Small cap growth 540 540 — Managed Futures 366 366 — International 1,099 1,099 — Emerging Markets 359 359 — Commodities Broad Basket 707 707 — Cash 2,094 2,094 — Precious metals 319 319 — Total $ 18,395 $ 9,442 $ 8,953 Cash Flows —The Company expects to contribute approximately $1.4 million in 2018 to both its pension plans and to its healthcare and life insurance benefits plans. The estimated benefit payments for each of the next five years and the five-year period thereafter are as follows: Pension Healthcare and Life benefits Insurance Benefits 2018 $ 1,835 $ 702 2019 1,830 667 2020 1,804 675 2021 1,771 655 2022 1,768 649 2023 - 2027 8,457 3,250

Accrued Mining and Landfill Rec

Accrued Mining and Landfill Reclamation	12 Months Ended
	Dec. 30, 2017
Accrued Mining and Landfill Reclamation	(15) Accrued Mining and Landfill Reclamation The Company has asset retirement obligations arising from regulatory or contractual requirements to perform certain reclamation activities at the time that certain quarries and landfills are closed, which are primarily included in other noncurrent liabilities on the consolidated balance sheets. The current portion of the liabilities, $3.9 million and $5.1 million as of December 30, 2017 and December 31, 2016, respectively, is included in accrued expenses on the consolidated balance sheets. The total undiscounted anticipated costs for site reclamation as of December 30, 2017 and December 31, 2016 were $67.9 million and $63.6 million, respectively. The liabilities were initially measured at fair value and are subsequently adjusted for accretion expense, payments and changes in the amount or timing of the estimated cash flows. The corresponding asset retirement costs are capitalized as part of the carrying amount of the related long-lived asset and depreciated over the asset’s remaining useful life. The following table presents the activity for the asset retirement obligations for the years ended December 30, 2017 and December 31, 2016: 2017 2016 Beginning balance $ 23,906 $ 20,735 Acquired obligations 2,303 835 Change in cost estimate (1,764) 3,055 Settlement of reclamation obligations (1,996) (2,283) Accretion expense 1,880 1,564 Ending balance $ 24,329 $ 23,906
Summit Materials, LLC
Accrued Mining and Landfill Reclamation	(14) Accrued Mining and Landfill Reclamation The Company has asset retirement obligations arising from regulatory or contractual requirements to perform certain reclamation activities at the time that certain quarries and landfills are closed, which are primarily included in other noncurrent liabilities on the consolidated balance sheets. The current portion of the liabilities, $3.9 million and $5.1 million as of December 30, 2017 and December 31, 2016, respectively, is included in accrued expenses on the consolidated balance sheets. The total undiscounted anticipated costs for site reclamation as of December 30, 2017 and December 31, 2016 were $67.9 million and $63.6 million, respectively. The liabilities were initially measured at fair value and are subsequently adjusted for accretion expense, payments and changes in the amount or timing of the estimated cash flows. The corresponding asset retirement costs are capitalized as part of the carrying amount of the related long-lived asset and depreciated over the asset’s remaining useful life. The following table presents the activity for the asset retirement obligations for the years ended December 30, 2017 and December 31, 2016: 2017 2016 Beginning balance $ 23,906 $ 20,735 Acquired obligations 2,303 835 Change in cost estimate (1,764) 3,055 Settlement of reclamation obligations (1,996) (2,283) Accretion expense 1,880 1,564 Ending balance $ 24,329 $ 23,906

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 30, 2017
Commitments and Contingencies	(16) 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. In the third quarter of 2017, the Company settled its remaining obligations under the indemnification agreement for $3.5 million, which was $0.8 million less than amounts previously accrued. 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. 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	(15) 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. In the third quarter of 2017, the Company settled its remaining obligations under the indemnification agreement for $3.5 million, which was $0.8 million less than amounts previously accrued. 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. 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.

Leasing Arrangements

Leasing Arrangements	12 Months Ended
	Dec. 30, 2017
Leasing Arrangements	(17) Leasing Arrangements Rent expense, which primarily relates to land, plants and equipment, during the years ended December 30, 2017, December 31, 2016 and January 2, 2016 was $21.7 million, $18.6 million and $12.1 million, respectively. The Company has lease agreements associated with quarry facilities under which royalty payments are made. The payments are generally based on tons sold in a particular period; however, certain agreements have minimum annual payments. Royalty expense recorded in cost of revenue during the years ended December 30, 2017, December 31, 2016 and January 2, 2016 was $18.7 million, $15.6 million and $12.6 million, respectively. Minimum contractual commitments for the subsequent five years under long-term operating leases and under royalty agreements are as follows: Operating Royalty Leases Agreements 2018 $ 8,627 $ 6,450 2019 7,077 6,017 2020 5,826 5,833 2021 4,650 5,550 2022 2,475 5,431
Summit Materials, LLC
Leasing Arrangements	(16) Leasing Arrangements Rent expense, which primarily relates to land, plants and equipment, during the years ended December 30, 2017, December 31, 2016 and January 2, 2016 was $21.7 million, $18.6 million and $12.1 million, respectively. The Company has lease agreements associated with quarry facilities under which royalty payments are made. The payments are generally based on tons sold in a particular period; however, certain agreements have minimum annual payments. Royalty expense recorded in cost of revenue during the years ended December 30, 2017, December 31, 2016 and January 2, 2016 was $18.7 million, $15.6 million and $12.6 million, respectively. Minimum contractual commitments for the subsequent five years under long-term operating leases and under royalty agreements are as follows: Operating Royalty Leases Agreements 2018 $ 8,627 $ 6,450 2019 7,077 6,017 2020 5,826 5,833 2021 4,650 5,550 2022 2,475 5,431

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 30, 2017
Related Party Transactions	(18) Related Party Transactions Under the terms of a transaction and management fee agreement between Summit Holdings and Blackstone Management Partners L.L.C. (“BMP”), whose affiliates include controlling stockholders of the Company, BMP provided monitoring, advisory and consulting services to the Company through March 17, 2015. Under the terms of the agreement, BMP was permitted to assign, and had assigned, a portion of the fees to which it was entitled to Silverhawk Summit, L.P. and to certain other equity investors. In connection with the IPO, the transaction and management fee agreement with BMP was terminated on March 17, 2015 for a termination payment of $13.8 million; $13.4 million was paid to affiliates of BMP and the remaining $0.4 million was paid to affiliates of Silverhawk Summit, L.P. and to certain other equity investors. Blackstone Advisory Partners L.P., an affiliate of BMP, served as an initial purchaser of $18.8 million of the 2022 Notes issued in March 2016 and $22.5 million and $26.3 million of the 2023 Notes issued in November 2015 and July 2015, respectively, and received compensation in connection therewith. In addition, Blackstone Advisory Partners L.P. served as an underwriter of 1,681,875 shares of Class A common stock issued in connection with the August 2015 follow-on offering and received compensation in connection therewith. On July 17, 2015, the Company purchased the Davenport Assets from Lafarge North America Inc. for a purchase price of $450.0 million in cash and a cement distribution terminal in Bettendorf, Iowa. At closing, $370.0 million of the purchase price was paid, and the remaining $80.0 million was paid on August 13, 2015. Summit Holdings entered into a commitment letter dated April 16, 2015, with Blackstone Capital Partners V L.P. (“BCP”) for equity financing up to $90.0 million in the form of a preferred equity interest (the “Equity Commitment Financing”), which would have been used to pay the $80.0 million deferred purchase price if other financing was not secured by December 31, 2015. For the Equity Commitment Financing, the Company paid a $1.8 million commitment fee to BCP for the year ended January 2, 2016.
Summit Materials, LLC
Related Party Transactions	(17) Related Party Transactions Under the terms of a transaction and management fee agreement between Summit Holdings and Blackstone Management Partners L.L.C. (“BMP”), whose affiliates include controlling stockholders of the Company, BMP provided monitoring, advisory and consulting services to the Company through March 17, 2015. Under the terms of the agreement, BMP was permitted to assign, and had assigned, a portion of the fees to which it was entitled to Silverhawk Summit, L.P. and to certain other equity investors. In connection with the IPO, the transaction and management fee agreement with BMP was terminated on March 17, 2015 for a termination payment of $13.8 million; $13.4 million was paid to affiliates of BMP and the remaining $0.4 million was paid to affiliates of Silverhawk Summit, L.P. and to certain other equity investors. Blackstone Advisory Partners L.P., an affiliate of BMP, served as an initial purchaser of $18.8 million of the 2022 Notes issued in March 2016 and $22.5 million and $26.3 million of the 2023 Notes issued in November 2015 and July 2015, respectively, and received compensation in connection therewith. In addition, Blackstone Advisory Partners L.P. served as an underwriter of 1,681,875 shares of Class A common stock issued in connection with the August 2015 follow-on offering and received compensation in connection therewith. On July 17, 2015, the Company purchased the Davenport Assets from Lafarge North America Inc. for a purchase price of $450.0 million in cash and a cement distribution terminal in Bettendorf, Iowa. At closing, $370.0 million of the purchase price was paid, and the remaining $80.0 million was paid on August 13, 2015. Summit Holdings entered into a commitment letter dated April 16, 2015, with Blackstone Capital Partners V L.P. (“BCP”) for equity financing up to $90.0 million in the form of a preferred equity interest (the “Equity Commitment Financing”), which would have been used to pay the $80.0 million deferred purchase price if other financing was not secured by December 31, 2015. For the Equity Commitment Financing, the Company paid a $1.8 million commitment fee to BCP for the year ended January 2, 2016.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	12 Months Ended
	Dec. 30, 2017
Fair Value of Financial Instruments	(19) Fair Value of Financial Instruments 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 interest rate derivative expires in September 2019. The effective portion of changes in the fair value of derivatives designated and that qualify as cash flow hedges is recorded in accumulated other comprehensive income and will be subsequently reclassified into earnings in the period that the hedged forecasted transaction affects earnings. The fair value of contingent consideration and derivatives as of December 30, 2017 and December 31, 2016 was: 2017 2016 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ 594 $ 9,288 Cash flow hedges 488 942 Acquisition-related liabilities and Other noncurrent liabilities Contingent consideration $ 34,301 $ 2,377 Cash flow hedges 492 1,438 The fair value accounting guidance establishes the following fair value hierarchy that prioritizes the inputs used to measure fair value: Level 1 — Unadjusted quoted prices for identical assets or liabilities in active markets. Level 2 — Inputs other than Level 1 that are based on observable market data, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets, quoted prices for identical assets or liabilities in inactive markets, inputs that are observable that are not prices and inputs that are derived from or corroborated by observable markets. Level 3 — Valuations developed from unobservable data, reflecting the Company’s own assumptions, which market participants would use in pricing the asset or liability. The fair value of contingent consideration was based on unobservable, or Level 3, inputs, including projected probability-weighted cash payments and an 11.0% discount rate, which reflects a market discount rate. Changes in fair value may occur as a result of a change in actual or projected cash payments, the probability weightings applied by the Company to projected payments or a change in the discount rate. Significant increases or decreases in any of these inputs in isolation could result in a lower, or higher, fair value measurement. 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 adjustments to the fair value of contingent consideration in 2017 or 2016, or to cash flow hedges in 2017 or 2016. In 2016, a $6.1 million increase in the fair value of contingent consideration was recognized as a result of a change in projected cash payments. 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 December 30, 2017 and December 31, 2016 were: December 30, 2017 December 31, 2016 Fair Value Carrying Value Fair Value Carrying Value Level 2 Long-term debt(1) $ 1,893,239 $ 1,832,455 $ 1,586,102 $ 1,536,065 Level 3 Current portion of deferred consideration and noncompete obligations(2) 13,493 13,493 14,874 14,874 Long term portion of deferred consideration and noncompete obligations(3) 23,834 23,834 30,287 30,287 (1) $4.8 million and $6.5 million included in current portion of debt as of December 30, 2017 and December 31, 2016, respectively. (2) Included in current portion of acquisition-related liabilities on the consolidated balance sheets. (3) Included in acquisition-related liabilities on the consolidated balance sheets. The fair value of debt was determined based on observable, or Level 2 inputs, such as interest rates, bond yields and quoted prices in inactive markets. The fair values of the deferred consideration and noncompete obligations were determined based on unobservable, or Level 3, inputs, including the cash payment terms in the purchase agreements and a discount rate reflecting the Company’s credit risk. 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, LLC
Fair Value of Financial Instruments	(18) Fair Value of Financial Instruments 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 interest rate derivative expires in September 2019. The effective portion of changes in the fair value of derivatives designated and that qualify as cash flow hedges is recorded in accumulated other comprehensive income and will be subsequently reclassified into earnings in the period that the hedged forecasted transaction affects earnings. The fair value of contingent consideration and derivatives as of December 30, 2017 and December 31, 2016 was: 2017 2016 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ 594 $ 9,288 Cash flow hedges 488 942 Acquisition-related liabilities and Other noncurrent liabilities Contingent consideration $ 34,301 $ 2,377 Cash flow hedges 492 1,438 The fair value accounting guidance establishes the following fair value hierarchy that prioritizes the inputs used to measure fair value: Level 1 — Unadjusted quoted prices for identical assets or liabilities in active markets. Level 2 — Inputs other than Level 1 that are based on observable market data, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets, quoted prices for identical assets or liabilities in inactive markets, inputs that are observable that are not prices and inputs that are derived from or corroborated by observable markets. Level 3 — Valuations developed from unobservable data, reflecting the Company’s own assumptions, which market participants would use in pricing the asset or liability. The fair value of contingent consideration was based on unobservable, or Level 3, inputs, including projected probability-weighted cash payments and an 11.0% discount rate, which reflects a market discount rate. Changes in fair value may occur as a result of a change in actual or projected cash payments, the probability weightings applied by the Company to projected payments or a change in the discount rate. Significant increases or decreases in any of these inputs in isolation could result in a lower, or higher, fair value measurement. 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 adjustments to the fair value of contingent consideration in 2017 or 2016, or to cash flow hedges in 2017 or 2016. In 2016, a $6.1 million increase in the fair value of contingent consideration was recognized as a result of a change in projected cash payments. 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 December 30, 2017 and December 31, 2016 were: December 30, 2017 December 31, 2016 Fair Value Carrying Value Fair Value Carrying Value Level 2 Long-term debt(1) $ 1,893,239 $ 1,832,455 $ 1,586,102 $ 1,536,065 Level 3 Current portion of deferred consideration and noncompete obligations(2) 10,993 10,993 12,375 12,375 Long term portion of deferred consideration and noncompete obligations(3) 17,938 17,938 22,784 22,784 (1) (2) (3) 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.

Segment Information

Segment Information	12 Months Ended
	Dec. 30, 2017
Segment Information	(20) 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 have several acquired subsidiaries that are engaged in various activities including quarry mining, aggregate production and contracting. The Cement segment is engaged in the production of Portland cement. Assets employed by each segment include assets directly identified with those operations. Corporate assets consist primarily of cash, property, plant and equipment for corporate operations and other assets not directly identifiable with a reportable business segment. The accounting policies applicable to each segment are consistent with those used in the consolidated financial statements. The following tables display selected financial data for the Company’s reportable business segments as of and for the years ended December 30, 2017, December 31, 2016 and January 2, 2016: 2017 2016 2015 Revenue*: West $ 998,843 $ 813,682 $ 804,503 East 629,919 531,294 432,310 Cement 303,813 281,087 195,484 Total revenue $ 1,932,575 $ 1,626,063 $ 1,432,297 * Intercompany sales are immaterial and the presentation above only reflects sales to external customers. 2017 2016 2015 (Loss) income from continuing operations before taxes $ (158,200) $ 40,827 $ (19,194) Interest expense 108,549 97,536 84,629 Depreciation, depletion and amortization 177,643 147,736 118,321 Accretion 1,875 1,564 1,402 IPO/ Legacy equity modification costs — 37,257 28,296 Loss on debt financings 4,815 — 71,631 Tax receivable agreement expense 271,016 14,938 — Transaction costs 7,733 6,797 9,519 Management fees and expenses — (1,379) 1,046 Non-cash compensation 21,140 12,683 5,448 Other 1,206 13,388 (13,570) Total Adjusted EBITDA $ 435,777 $ 371,347 $ 287,528 Total Adjusted EBITDA by Segment: West $ 203,590 $ 167,434 $ 150,764 East 139,108 126,007 92,303 Cement 127,547 112,991 74,845 Corporate and other (34,468) (35,085) (30,384) Total Adjusted EBITDA $ 435,777 $ 371,347 $ 287,528 2017 2016 2015 Purchases of property, plant and equipment West $ 83,591 $ 77,335 $ 39,896 East 68,556 45,492 26,268 Cement 35,803 25,408 17,151 Total reportable segments 187,950 148,235 83,315 Corporate and other 6,196 5,248 5,635 Total purchases of property, plant and equipment $ 194,146 $ 153,483 $ 88,950 2017 2016 2015 Depreciation, depletion, amortization and accretion: West $ 71,314 $ 65,345 $ 53,727 East 67,252 51,540 38,923 Cement 38,351 30,006 24,758 Total reportable segments 176,917 146,891 117,408 Corporate and other 2,601 2,409 2,315 Total depreciation, depletion, amortization and accretion $ 179,518 $ 149,300 $ 119,723 2017 2016 2015 Total assets: West $ 1,225,463 $ 902,763 $ 821,479 East 1,035,609 870,613 545,187 Cement 870,652 868,440 843,941 Total reportable segments 3,131,724 2,641,816 2,210,607 Corporate and other 655,609 139,650 185,572 Total $ 3,787,333 $ 2,781,466 $ 2,396,179 2017 2016 2015 Revenue by product*: Aggregates $ 313,383 $ 264,609 $ 219,040 Cement 282,041 250,349 167,696 Ready-mix concrete 492,302 395,917 350,262 Asphalt 285,653 239,419 252,031 Paving and related services 371,763 304,041 295,995 Other 187,433 171,728 147,273 Total revenue $ 1,932,575 $ 1,626,063 $ 1,432,297 * Revenue from the liquid asphalt terminals is included in asphalt revenue.
Summit Materials, LLC
Segment Information	(19) 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 have several acquired subsidiaries that are engaged in various activities including quarry mining, aggregate production and contracting. The Cement segment is engaged in the production of Portland cement. Assets employed by each segment include assets directly identified with those operations. Corporate assets consist primarily of cash, property, plant and equipment for corporate operations and other assets not directly identifiable with a reportable business segment. The accounting policies applicable to each segment are consistent with those used in the consolidated financial statements. The following tables display selected financial data for the Company’s reportable business segments as of and for the years ended December 30, 2017, December 31, 2016 and January 2, 2016: 2017 2016 2015 Revenue*: West $ 998,843 $ 813,682 $ 804,503 East 629,919 531,294 432,310 Cement 303,813 281,087 195,484 Total revenue $ 1,932,575 $ 1,626,063 $ 1,432,297 * Intercompany sales are immaterial and the presentation above only reflects sales to external customers. 2017 2016 2015 Income (loss) from continuing operations before taxes $ 113,696 $ 56,805 $ (18,322) Interest expense 107,655 96,483 83,757 Depreciation, depletion and amortization 177,643 147,736 118,321 Accretion 1,875 1,564 1,402 IPO/ Legacy equity modification costs — 37,257 28,296 Loss on debt financings 4,815 — 71,631 Transaction costs 7,733 6,797 9,519 Management fees and expenses — (1,379) 1,046 Non-cash compensation 21,140 12,683 5,448 Other 1,206 13,388 (13,570) Total Adjusted EBITDA $ 435,763 $ 371,334 $ 287,528 Total Adjusted EBITDA by Segment: West $ 203,590 $ 167,434 $ 150,764 East 139,108 126,007 92,303 Cement 127,547 112,991 74,845 Corporate and other (34,482) (35,098) (30,384) Total Adjusted EBITDA $ 435,763 $ 371,334 $ 287,528 2017 2016 2015 Purchases of property, plant and equipment West $ 83,591 $ 77,335 $ 39,896 East 68,556 45,492 26,268 Cement 35,803 25,408 17,151 Total reportable segments 187,950 148,235 83,315 Corporate and other 6,196 5,248 5,635 Total purchases of property, plant and equipment $ 194,146 $ 153,483 $ 88,950 2017 2016 2015 Depreciation, depletion, amortization and accretion: West $ 71,314 $ 65,345 $ 53,727 East 67,252 51,540 38,923 Cement 38,351 30,006 24,758 Total reportable segments 176,917 146,891 117,408 Corporate and other 2,601 2,409 2,315 Total depreciation, depletion, amortization and accretion $ 179,518 $ 149,300 $ 119,723 2017 2016 2015 Total assets: West $ 1,225,463 $ 902,763 $ 821,479 East 1,035,609 870,613 545,187 Cement 870,652 868,440 843,941 Total reportable segments 3,131,724 2,641,816 2,210,607 Corporate and other 372,517 134,604 184,555 Total $ 3,504,241 $ 2,776,420 $ 2,395,162 2017 2016 2015 Revenue by product*: Aggregates $ 313,383 $ 264,609 $ 219,040 Cement 282,041 250,349 167,696 Ready-mix concrete 492,302 395,917 350,262 Asphalt 285,653 239,419 252,031 Paving and related services 371,763 304,041 295,995 Other 187,433 171,728 147,273 Total revenue $ 1,932,575 $ 1,626,063 $ 1,432,297 *

Senior Notes' Guarantor and Non

Senior Notes' Guarantor and Non-Guarantor Financial Information	12 Months Ended
	Dec. 30, 2017
Summit Materials, LLC
Senior Notes' Guarantor and Non-Guarantor Financial Information	(20) Senior Notes’ Guarantor and Non-Guarantor Financial Information Summit LLC’s domestic wholly-owned subsidiary companies other than Finance Corp. are named as guarantors (collectively, the “Guarantors”) of the Senior Notes. Certain other partially-owned subsidiaries and a non-U.S. entity do not guarantee the Senior Notes (collectively, the “Non-Guarantors”). The Guarantors provide a joint and several, full and unconditional guarantee of the Senior Notes. There are no significant restrictions on Summit LLC’s ability to obtain funds from any of the Guarantor Subsidiaries in the form of dividends or loans. Additionally, there are no significant restrictions on a Guarantor Subsidiary’s ability to obtain funds from Summit LLC or its direct or indirect subsidiaries. The following condensed consolidating balance sheets, statements of operations and cash flows are provided for the Issuers, the Wholly-owned Guarantors and the Non-Guarantors. On March 17, 2015, the noncontrolling interests of Continental Cement were purchased resulting in Continental Cement being a wholly-owned indirect subsidiary of Summit LLC. Continental Cement’s results of operations and cash flows are reflected with the Guarantors for the year ended December 30, 2017. In 2014, Continental Cement’s results are shown separately as a Non Wholly-owned Guarantor. Earnings from subsidiaries are included in other income in the condensed consolidated statements of operations below. The financial information may not necessarily be indicative of the financial position, results of operations or cash flows had the guarantor or non-guarantor subsidiaries operated as independent entities. Condensed Consolidating Balance Sheets December 30, 2017 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 370,741 $ 10,254 $ 14,933 $ (12,372) $ 383,556 Accounts receivable, net — 183,139 15,191 — 198,330 Intercompany receivables 573,301 484,747 — (1,058,048) — Cost and estimated earnings in excess of billings — 9,264 248 — 9,512 Inventories — 180,283 4,156 — 184,439 Other current assets 1,167 6,354 243 — 7,764 Total current assets 945,209 874,041 34,771 (1,070,420) 783,601 Property, plant and equipment, net 9,259 1,569,118 37,047 — 1,615,424 Goodwill — 976,206 61,114 — 1,037,320 Intangible assets, net — 16,833 — — 16,833 Other assets 2,890,674 162,711 1,271 (3,003,593) 51,063 Total assets $ 3,845,142 $ 3,598,909 $ 134,203 $ (4,074,013) $ 3,504,241 Liabilities and Member’s Interest Current liabilities: Current portion of debt $ 4,765 $ — $ — $ — $ 4,765 Current portion of acquisition-related liabilities — 11,587 — — 11,587 Accounts payable 3,976 89,912 6,749 — 100,637 Accrued expenses 47,047 79,372 2,227 (12,372) 116,274 Intercompany payables 684,057 369,918 4,073 (1,058,048) — Billings in excess of costs and estimated earnings — 15,349 401 — 15,750 Total current liabilities 739,845 566,138 13,450 (1,070,420) 249,013 Long-term debt 1,810,833 — — — 1,810,833 Acquisition-related liabilities — 52,239 — — 52,239 Other noncurrent liabilities 2,870 193,801 75,209 (171,318) 100,562 Total liabilities 2,553,548 812,178 88,659 (1,241,738) 2,212,647 Total member's interest 1,291,594 2,786,731 45,544 (2,832,275) 1,291,594 Total liabilities and member’s interest $ 3,845,142 $ 3,598,909 $ 134,203 $ (4,074,013) $ 3,504,241 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 2,293,803 125,270 1,946 (2,374,230) 46,789 Total assets $ 2,957,615 $ 2,950,852 $ 96,385 $ (3,228,432) $ 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 875,804 2,180,489 29,088 (2,208,988) 876,393 Total liabilities and member’s interest $ 2,957,615 $ 2,950,852 $ 96,385 $ (3,228,432) $ 2,776,420 Condensed Consolidating Statements of Operations and Comprehensive Loss Year ended December 30, 2017 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — 1,854,434 84,020 (5,879) $ 1,932,575 Cost of revenue (excluding items shown separately below) — 1,227,037 60,619 (5,879) 1,281,777 General and administrative expenses 63,954 178,023 8,426 — 250,403 Depreciation, depletion, amortization and accretion 2,601 172,738 4,179 — 179,518 Operating (loss) income (66,555) 276,636 10,796 — 220,877 Other income, net (307,876) (1,925) (533) 309,860 (474) Interest expense (income) 105,735 (2,415) 4,335 — 107,655 Income from operations before taxes 135,586 280,976 6,994 (309,860) 113,696 Income tax expense 1,518 (23,774) 1,911 — (20,345) Net income 134,068 304,750 5,083 (309,860) 134,041 Net loss attributable to noncontrolling interest — — — (27) (27) Net income attributable to member of Summit Materials, LLC $ 134,068 $ 304,750 $ 5,083 $ (309,833) $ 134,068 Comprehensive income (loss) attributable to member of Summit Materials, LLC $ 144,377 $ 302,209 $ (2,685) $ (299,524) $ 144,377 Condensed Consolidating Statements of Operations and Comprehensive Loss Year ended December 31, 2016 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 1,586,858 $ 47,064 $ (7,859) $ 1,626,063 Cost of revenue (excluding items shown separately below) — 1,047,120 32,531 (7,859) 1,071,792 General and administrative expenses 91,533 152,402 6,374 — 250,309 Depreciation, depletion, amortization and accretion 2,410 142,773 4,117 — 149,300 Operating (loss) income (93,943) 244,563 4,042 — 154,662 Other (income) expense, net (239,082) 1,908 (326) 238,874 1,374 Interest expense 83,068 9,956 3,459 — 96,483 Income from operations before taxes 62,071 232,699 909 (238,874) 56,805 Income (benefit) tax benefit — (5,551) 269 — (5,282) Net income 62,071 238,250 640 (238,874) 62,087 Net income attributable to noncontrolling interest — — — 16 16 Net income attributable to member of Summit Materials, LLC $ 62,071 $ 238,250 $ 640 $ (238,890) $ 62,071 Comprehensive income (loss) attributable to member of Summit Materials, LLC $ 63,093 $ 239,353 $ (1,485) $ (237,868) $ 63,093 Condensed Consolidating Statements of Operations and Comprehensive Loss Year ended January 2, 2016 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 1,364,622 $ 100,360 $ (32,685) $ 1,432,297 Cost of revenue (excluding items shown separately below) — 958,144 64,803 (32,685) 990,262 General and administrative expenses 73,555 107,282 6,451 — 187,288 Depreciation, depletion, amortization and accretion 2,316 112,166 5,241 — 119,723 Operating (loss) income (75,871) 187,030 23,865 — 135,024 Other income, net (107,275) 9,938 294 166,632 69,589 Interest expense 27,222 52,970 3,565 — 83,757 (Loss) income from continuing operations before taxes 4,182 124,122 20,006 (166,632) (18,322) Income tax (benefit) expense — (18,664) 401 — (18,263) (Loss) income from operations 4,182 142,786 19,605 (166,632) (59) Income from discontinued operations — (2,415) — — (2,415) Net (loss) income 4,182 145,201 19,605 (166,632) 2,356 Net income attributable to noncontrolling interest — — — (1,826) (1,826) Net (loss) income attributable to member of Summit Materials, LLC $ 4,182 $ 145,201 $ 19,605 $ (164,806) $ 4,182 Comprehensive (loss) income attributable to member of Summit Materials, LLC $ (8,738) $ 146,380 $ 5,506 $ (151,886) $ (8,738) Condensed Consolidating Statements of Cash Flows For the year ended December 30, 2017 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ (127,102) $ 392,316 $ 29,918 $ — $ 295,132 Cash flow from investing activities: Acquisitions, net of cash acquired (24,538) (324,892) (25,500) — (374,930) Purchase of property, plant and equipment (6,196) (182,295) (5,655) — (194,146) Proceeds from the sale of property, plant, and equipment — 16,822 250 — 17,072 Other — (471) — — (471) Net cash used for investing activities (30,734) (490,836) (30,905) — (552,475) Cash flow from financing activities: Proceeds from investment by member 40,913 252,911 10,717 — 304,541 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 119,858 (108,026) (10,126) (1,706) — Payments on long-term debt (8,463) (7,967) (8) — (16,438) Purchase of noncontrolling interests — (532) — — (532) Payments on acquisition-related liabilities — (32,150) — — (32,150) Debt issuance costs (6,416) — — — (6,416) Distributions from partnership (51,986) — — — (51,986) Other (564) (282) (20) — (866) Net cash provided by financing activities 394,715 103,954 563 (1,706) 497,526 Impact of cash on foreign currency — — 701 — 701 Net increase (decrease) in cash 236,879 5,434 277 (1,706) 240,884 Cash — Beginning of period 133,862 4,820 14,656 (10,666) 142,672 Cash — End of period $ 370,741 $ 10,254 $ 14,933 $ (12,372) $ 383,556 Condensed Consolidating Statements of Cash Flows For the year ended December 31, 2016 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ (132,328) $ 373,588 $ 3,617 $ — $ 244,877 Cash flow from investing activities: Acquisitions, net of cash acquired (42,844) (294,114) — — (336,958) Purchase of property, plant and equipment (5,247) (146,336) (1,900) — (153,483) Proceeds from the sale of property, plant, and equipment — 16,606 262 — 16,868 Other — 2,921 — — 2,921 Net cash used for investing activities (48,091) (420,923) (1,638) — (470,652) Cash flow from financing activities: Proceeds from investment by member (502,140) 529,517 — — 27,377 Capital issuance costs (136) — — — (136) Net proceeds from debt issuance 354,000 — — — 354,000 Loans received from and payments made on loans from other Summit Companies 440,738 (442,072) 400 934 — Payments on long-term debt (110,500) (10,202) — — (120,702) Payments on acquisition-related liabilities (400) (29,140) — — (29,540) Financing costs (5,801) — — — (5,801) Distributions from partnership (42,192) — — — (42,192) Other — (16) — — (16) Net cash provided by financing activities 133,569 48,087 400 934 182,990 Impact of cash on foreign currency — — 69 — 69 Net (decrease) increase in cash (46,850) 752 2,448 934 (42,716) Cash — Beginning of period 180,712 4,068 12,208 (11,600) 185,388 Cash — End of period $ 133,862 $ 4,820 $ 14,656 $ (10,666) $ 142,672 Condensed Consolidating Statements of Cash Flows For the year ended January 2, 2016 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ (276,104) $ 356,187 $ 18,287 $ (167) $ 98,203 Cash flow from investing activities: Acquisitions, net of cash acquired — (510,017) — — (510,017) Purchase of property, plant and equipment (5,636) (81,980) (1,334) — (88,950) Proceeds from the sale of property, plant, and equipment — 12,945 165 — 13,110 Other — 1,510 — — 1,510 Net cash used for investing activities (5,636) (577,542) (1,169) — (584,347) Cash flow from financing activities: Proceeds from investment by member (155,060) 662,826 — — 507,766 Capital issuance costs (12,930) — — — (12,930) Net proceeds from debt issuance 1,748,875 — — — 1,748,875 Loans received from and payments made on loans from other Summit Companies (208,459) 226,703 (12,700) (5,544) — Payments on long-term debt (859,796) (646,746) — 1,056 (1,505,486) Payments on acquisition-related liabilities (166) (17,890) — — (18,056) Financing costs (14,246) — — — (14,246) Distributions from partnership (46,603) — — — (46,603) Other — (167) — 167 — Net cash provided by (used for) financing activities 451,615 224,726 (12,700) (4,321) 659,320 Impact of cash on foreign currency — — (1,003) — (1,003) Net increase (decrease) in cash 169,875 3,371 3,415 (4,488) 172,173 Cash — Beginning of period 10,837 697 8,793 (7,112) 13,215 Cash — End of period $ 180,712 $ 4,068 $ 12,208 $ (11,600) $ 185,388

Supplementary Data (Unaudited)

Supplementary Data (Unaudited)	12 Months Ended
	Dec. 30, 2017
Supplementary Data (Unaudited)	(21) Supplementary Data (Unaudited) Supplemental financial information (unaudited) by quarter is shown below for the years ended December 30, 2017 and December 31, 2016. The basic and diluted earnings per share amounts for each period shown reflect retroactive application of 1,521,056 and 1,135,962 shares of Class A common stock issued as stock dividends in 2017 and 2016, respectively. 2017 2016 4Q 3Q 2Q 1Q 4Q 3Q 2Q 1Q Net revenue $ 440,610 $ 574,387 $ 478,368 $ 259,044 $ 387,389 $ 480,210 $ 412,636 $ 208,039 Operating income (loss) 57,306 113,911 82,444 (32,784) 48,761 88,410 46,948 (29,457) Net income (loss) (1) 44,510 84,287 52,088 (55,108) 6,049 61,106 21,505 (42,534) Net income (loss) attributable to Summit Inc. (1) 43,010 81,264 50,000 (52,444) (290) 44,820 13,371 (21,118) Basic earnings per share attributable to Summit Inc. (1) $ 0.39 $ 0.74 $ 0.46 $ (0.49) $ (0.00) $ 0.59 $ 0.21 $ (0.40) Diluted earnings per share attributable to Summit Inc. (1) 0.38 0.73 0.46 (0.49) (0.00) 0.59 0.20 (0.40) (1) The third quarter of 2017 amounts are revised from prior disclosed amounts due to adjustments identified during the fourth quarter of 2017.
Summit Materials, LLC
Supplementary Data (Unaudited)	(21) Supplementary Data (Unaudited) Supplemental financial information (unaudited) by quarter is as follows for the years ended December 30, 2017 and December 31, 2016: 2017 2016 4Q 3Q 2Q 1Q 4Q 3Q 2Q 1Q Net revenue $ 440,610 $ 574,387 $ 478,368 $ 259,044 $ 387,389 $ 480,210 $ 412,636 $ 208,039 Operating income (loss) 57,306 113,911 82,444 (32,784) 48,761 88,410 46,948 (29,457) Net income (loss) 52,435 82,633 53,827 (54,854) 21,211 61,360 21,759 (42,243)

Summary of Organization and S30

Summary of Organization and Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 30, 2017
Company Information
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. The Company’s fiscal year is based on a 52-53 week year with each quarter composed of 13 weeks ending on a Saturday. The 53-week year occurs approximately once every seven years and occurred in 2015. The additional week in the 53-week year was included in the fourth quarter of 2015. For a summary of the changes in Summit Inc.’s ownership of Summit Holdings, see Note 11, Stockholders’ Equity. 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. generally accepted accounting principles (“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, the tax receivable agreement (“TRA”) liability, 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 23 U.S. states and in British Columbia, Canada, with the most significant revenue generated in Texas, Utah, Kansas 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 2017, 2016 or 2015.
Accounts Receivable	Accounts Receivable —Accounts receivable are stated at the amount management expects to collect from outstanding balances. Management provides for probable uncollectible amounts through a charge to earnings and a credit to a valuation allowance based on its assessment of the collectability of individual accounts. In establishing the allowance, management considers historical losses adjusted to take into account current market conditions and its customers’ financial condition, the amount of receivables in dispute, the current receivables aging and current payment terms. Balances that remain outstanding after reasonable collection efforts are exercised are written off through a charge to the valuation allowance. The balances billed but not paid by customers, pursuant to retainage provisions included in contracts, are generally due upon completion of the contracts.
Revenue Recognition	Revenue Recognition —We earn revenue from the sale of products, which primarily include aggregates, cement, ready-mix concrete and asphalt, but also include concrete products and plastics components, and from the provision of services, which are primarily paving and related services, but also include landfill operations, the receipt and disposal of waste that is converted to fuel for use in our cement plants and underground storage space rental. Revenue for product sales is recognized when evidence of an arrangement exists, the fee is fixed or determinable, title passes, which is generally when the product is shipped, and collection is reasonably assured. Product revenue generally includes sales of aggregates, cement and other materials to customers, net of discounts or allowances or taxes, if any, and freight and delivery charges billed to customers. Freight and delivery charges associated with cement sales are recorded on a net basis together with freight costs within cost of sales. Revenue from the receipt of waste fuels is recognized when the waste is accepted and a corresponding liability is recognized for the costs to process the waste into fuel for the manufacturing of cement or to ship the waste offsite for disposal in accordance with applicable regulations. We account for revenue and earnings on our long-term paving and related services contracts as service revenue using the percentage-of-completion method of accounting. Under the percentage-of-completion method, we recognize paving and related services revenue as services are rendered. We estimate profit as the difference between total estimated revenue and total estimated cost of a contract and recognize that profit over the life of the contract based on input measures. We generally measure progress toward completion on long-term paving and related services contracts based on the proportion of costs incurred to date relative to total estimated costs at completion. We include revisions of estimated profits on contracts in earnings under the cumulative catch-up method, under which the effect of revisions in estimates is recognized immediately. If a revised estimate of contract profitability reveals an anticipated loss on the contract, we recognize the loss in the period it is identified. The percentage-of-completion method of accounting involves the use of various estimating techniques to project costs at completion, and in some cases includes estimates of recoveries asserted against the customer for changes in specifications or other disputes. Contract estimates involve various assumptions and projections relative to the outcome of future events over multiple periods, including future labor productivity and availability, the nature and complexity of the work to be performed, the cost and availability of materials, the effect of delayed performance, and the availability and timing of funding from the customer. These estimates are based on our best judgment. A significant change in one or more of these estimates could affect the profitability of one or more of our contracts. We review our contract estimates regularly to assess revisions in contract values and estimated costs at completion. We recognize revenue arising from claims either as income or as an offset against a potential loss only when the amount of the claim can be estimated reliably and its realization is probable. In evaluating these criteria, we consider the contractual basis for the claim, the cause of any additional costs incurred, the reasonableness of those costs and the objective evidence available to support the claim.
Inventories	Inventories —Inventories consist of stone that has been removed from quarries and processed for future sale, cement, raw materials and finished concrete blocks. Inventories are valued at the lower of cost or market and are accounted for on a first-in first-out basis or an average cost basis. If items become obsolete or otherwise unusable or if quantities exceed what is projected to be sold within a reasonable period of time, they will be charged to costs of production in the period that the items are designated as obsolete or excess inventory. Stripping costs are costs of removing overburden and waste material to access aggregate materials and are expensed as incurred.
Property, Plant and Equipment, net	Property, Plant and Equipment, net —Property, plant and equipment are recorded at cost, less accumulated depreciation, depletion and amortization. Expenditures for additions and improvements that significantly add to the productive capacity or extend the useful life of an asset are capitalized. Repair and maintenance costs that do not substantially expand productive capacity or extend the life of property, plant and equipment are expensed as incurred. Landfill airspace is included in property, plant and equipment at cost and is amortized based on the portion of the airspace used during the period compared to the gross estimated value of available airspace, which is updated periodically as circumstances dictate. Management reassesses the landfill airspace capacity with any changes in value recorded in cost of revenue. Capitalized landfill costs include expenditures for the acquisition of land and related airspace, engineering and permitting costs, cell construction costs and direct site improvement costs. Upon disposal of an asset, the cost and related accumulated depreciation are removed from the Company’s accounts and any gain or loss is included in general and administrative expenses. The Company reviews the carrying value of property, plant and equipment for impairment whenever events or circumstances indicate that the carrying value of an asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition. Such indicators may include, among others, deterioration in general economic conditions, adverse changes in the markets in which an entity operates, increases in input costs that have a negative effect on earnings and cash flows or a trend of negative or declining cash flows over multiple periods. Property, plant and equipment is tested for impairment at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets. As a result, the property, plant and equipment impairment test is at a significantly lower level than the level at which goodwill is tested for impairment. In markets where the Company does not produce downstream products, such as ready-mix concrete, asphalt paving mix and paving and related services, the lowest level of largely independent identifiable cash flows is at the individual aggregates operation or a group of aggregates operations collectively serving a local market or the cement operations. Conversely, in vertically-integrated markets, the cash flows of the downstream and upstream businesses are not largely independently identifiable and the vertically-integrated operations are considered the lowest level of largely independent identifiable cash flows.
Accrued Mining and Landfill Reclamation	Accrued Mining and Landfill Reclamation —The mining reclamation reserve and financial commitments for landfill closure and post-closure activities are based on management’s estimate of future cost requirements to reclaim property at both currently operating and closed sites. Estimates of these obligations have been developed based on management’s interpretation of current requirements and proposed regulatory changes and are intended to approximate fair value. Costs are estimated in current dollars, inflated until the expected time of payment, and then discounted back to present value using a credit-adjusted, risk-free rate on obligations of similar maturity, adjusted to reflect the Company’s credit rating. Changes in the credit-adjusted, risk-free rate do not change recorded liabilities. However, subsequent increases in the recognized obligations are measured using a current credit-adjusted, risk-free rate. Decreases in the recognized obligations are measured at the initial credit-adjusted, risk-free rate. Significant changes in inflation rates or the amount or timing of future cost estimates typically result in both (1) a current adjustment to the recorded liability (and corresponding adjustment to the asset) and (2) a change in accretion of the liability and depreciation of the asset to be recorded prospectively over the remaining capacity of the unmined quarry or landfill.
Goodwill	Goodwill —Goodwill represents the purchase price paid in excess of the fair value of net tangible and intangible assets acquired. Goodwill recorded in connection with the Company’s acquisitions is primarily attributable to the expected profitability, assembled workforces of the acquired businesses and the synergies expected to arise after the Company’s acquisition of those businesses. Goodwill is not amortized, but is tested annually for impairment as of the first day of the fourth quarter and at any time that events or circumstances indicate that goodwill may be impaired. A qualitative approach may first be applied to determine whether it is more likely than not that the estimated fair value of a reporting unit is less than its carrying amount. If, as a result of the qualitative assessment, it is determined that an impairment is more likely than not, the two-step quantitative impairment test is then performed, otherwise further analysis is not required. The two-step impairment test first identifies potential goodwill impairment for each reporting unit and then, if necessary, measures the amount of the impairment loss.
Income Taxes	Income Taxes —Summit Inc. is a corporation subject to income taxes in the United States. Certain subsidiaries, including Summit Holdings, or subsidiary groups of the Company are taxable separate from Summit Inc. The provisions, or Summit Inc.’s proportional share of the provision, are included in the Company’s consolidated financial statements. The Company’s deferred income tax assets and liabilities are computed for differences between the tax basis and financial statement amounts that will result in taxable or deductible amounts in the future. The computed deferred balances are based on enacted tax laws and applicable rates for the periods in which the differences are expected to affect taxable income. A valuation allowance is recognized for deferred tax assets if it is more likely than not that some portion or all of the net deferred tax assets will not be realized. In making such a determination, all available positive and negative evidence is considered, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If the Company determines it would be able to realize its deferred tax assets for which a valuation allowance had been recorded then an adjustment would be made to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. The Company evaluates the tax positions taken on income tax returns that remain open and positions expected to be taken on the current year tax returns to identify uncertain tax positions. Unrecognized tax benefits on uncertain tax positions are recorded on the basis of a two-step process in which (1) the Company determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the largest amount of tax benefit that is more than 50 percent likely to be realized is recognized. Interest and penalties related to unrecognized tax benefits are recorded in income tax benefit.
Tax Receivable Agreement	Tax Receivable Agreement — When Summit Inc. purchases LP Units for cash or LP Units are exchanged for shares of Class A common stock, this results in increases in Summit Inc.’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 Summit Inc. 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. Prior to our IPO, we entered into a TRA with the pre-IPO owners that require us to pay the pre-IPO owners 85% of the amount of cash savings, if any, in U.S. federal, state, and local income tax that we actually realize as a result of these exchanges. These benefits include (1) increases in the tax basis of tangible and intangible assets of Summit Holdings and certain other tax benefits related to entering into the TRA, (2) tax benefits attributable to payments under the TRA, or (3) 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. As noted above, we periodically evaluate the realizability of the deferred tax assets resulting from the exchange of LP Units for Class A common stock. If the deferred tax assets are determined to be realizable, we then assess whether payment of amounts under the TRA have become probable. If so, we record a TRA liability equal to 85% of such deferred tax assets. In subsequent periods, we assess the realizability of all of our 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 consideration of a corresponding TRA liability will be assessed. 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 a pre-IPO owner has become probable and can be estimated, the estimate of payment will be accrued.
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.
New Accounting Standards	New Accounting Standards — In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers , which prescribes a five-step model for revenue recognition that will replace most existing revenue recognition guidance in U.S. GAAP. The ASU will supersede nearly all existing revenue recognition guidance under U.S. GAAP and provides that an entity recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. This update also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments, and assets recognized from costs incurred to obtain or fulfill a contract. In July 2015, the FASB postponed the effective date of the new revenue standard by one year to the first quarter of 2018. In applying these ASUs, an entity is permitted to use either the full retrospective or cumulative effect transition approach. We plan to adopt these ASU’s using the modified retrospective approach. We have evaluated the impact of adoption of these standards on our consolidated financial statements, which was not material. In January 2017, the FASB issued ASU No. 2017-01, Clarifying the Definition of a Business, which narrows the definition of a business. This ASU provides a screen to determine whether a group of assets constitutes a business. The screen requires that when substantially all of the fair value of the gross assets acquired (or disposed of) is concentrated in a single identifiable asset or a group of similar identifiable assets, the set is not a business. This screen reduces the number of transactions that need to be further evaluated as acquisitions. If the screen is not met, this ASU (1) requires that to be considered a business, a set must include, at a minimum, an input and a substantive process that together significantly contribute to the ability to create an output and (2) removes the evaluation of whether a market participant could replace missing elements. Although outputs are not required for a set to be a business, outputs generally are a key element of a business; therefore, the FASB has developed more stringent criteria for sets without outputs. The ASU is effective for public companies for annual periods beginning after December 15, 2017. The adoption of this ASU will not have a material impact on the consolidated financial statements. In March 2017, the FASB issued ASU No. 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 $278,000 and $383,000 from product cost of revenue to other income for the year ended December 31, 2016 and January 2, 2016, respectively, and $350,000 from general and administrative expenses to other income for the year ended December 31, 2016, to conform to the current year presentation. In January 2017, the FASB issued a new ASU No. 2017-04 Intangibles - Goodwill and Other (Topic 350) , which simplifies the test for goodwill impairment. The ASU 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 do a qualitative assessment are still permitted to do so. The ASU is effective for Securities and Exchange Commission (“SEC”) filers for fiscal years beginning after December 15, 2020. The Company early adopted this ASU as of the beginning of fiscal year 2017 which adoption did not have a material impact on our consolidated financial statements. In March 2016, the FASB issued a new accounting standard with targeted amendments to the accounting for employee share-based payments. ASU No. 2016-09, Improvements to Employee Share-Based Payment Accounting , requires that the income tax effect of share-based awards be recognized in the income statement and allows entities to elect an accounting method to recognize forfeitures as they occur or to estimate forfeitures, as is currently required. The ASU is effective for public entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2016. However, the Company early adopted this ASU as of the beginning of fiscal year 2016 and made an election to recognize forfeitures as they occur. The ASU adoption was applied using a modified retrospective method by means of a $1.7 million cumulative-effect adjustment to accumulated earnings as of the beginning of the fiscal year.
Summit Materials, LLC
Company Information
Principles of Consolidation	Principles of Consolidation –The consolidated financial statements include the accounts of Summit LLC and its majority owned subsidiaries. All intercompany balances and transactions have been eliminated. The Company attributes consolidated member’s interest and net income separately to the controlling and noncontrolling interests. Noncontrolling interests in consolidated subsidiaries represent a 20% ownership in Ohio Valley Asphalt, LLC and, prior to the initial public offering (“IPO”) and concurrent purchase of the noncontrolling interests Continental Cement Company, L.L.C. (“Continental Cement”), a 30% redeemable ownership in Continental Cement. The Company accounts for investments in entities for which it has an ownership of 20% to 50% using the equity method of accounting. In the fourth quarter of 2017, we purchased the remaining noncontrolling interest in Ohio Valley Asphalt, LLC. The Company’s fiscal year is based on a 52-53 week year with each quarter composed of 13 weeks ending on a Saturday. The 53-week year occurs approximately once every seven years and occurred in 2015. The additional week in the 53-week year was included in the fourth quarter of 2015.
Use of Estimates	Use of Estimates — Preparation of these consolidated financial statements in conformity with U.S. generally accepted accounting principles (“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 23 U.S. states and in British Columbia, Canada, with the most significant revenue generated in Texas, Utah, Kansas 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 2017, 2016 or 2015.
Accounts Receivable	Accounts Receivable —Accounts receivable are stated at the amount management expects to collect from outstanding balances. Management provides for probable uncollectible amounts through a charge to earnings and a credit to a valuation allowance based on its assessment of the collectability of individual accounts. In establishing the allowance, management considers historical losses adjusted to take into account current market conditions and its customers’ financial condition, the amount of receivables in dispute, the current receivables aging and current payment terms. Balances that remain outstanding after reasonable collection efforts are exercised are written off through a charge to the valuation allowance. The balances billed but not paid by customers, pursuant to retainage provisions included in contracts, are generally due upon completion of the contracts.
Revenue Recognition	Revenue Recognition —We earn revenue from the sale of products, which primarily include aggregates, cement, ready-mix concrete and asphalt, but also include concrete products and plastics components, and from the provision of services, which are primarily paving and related services, but also include landfill operations, the receipt and disposal of waste that is converted to fuel for use in our cement plants and underground storage space rental. Revenue for product sales is recognized when evidence of an arrangement exists, the fee is fixed or determinable, title passes, which is generally when the product is shipped, and collection is reasonably assured. Product revenue generally includes sales of aggregates, cement and other materials to customers, net of discounts or allowances or taxes, if any, and freight and delivery charges billed to customers. Freight and delivery charges associated with cement sales are recorded on a net basis together with freight costs within cost of sales. Revenue from the receipt of waste fuels is recognized when the waste is accepted and a corresponding liability is recognized for the costs to process the waste into fuel for the manufacturing of cement or to ship the waste offsite for disposal in accordance with applicable regulations. We account for revenue and earnings on our long-term paving and related services contracts as service revenue using the percentage-of-completion method of accounting. Under the percentage-of-completion method, we recognize paving and related services revenue as services are rendered. We estimate profit as the difference between total estimated revenue and total estimated cost of a contract and recognize that profit over the life of the contract based on input measures. We generally measure progress toward completion on long-term paving and related services contracts based on the proportion of costs incurred to date relative to total estimated costs at completion. We include revisions of estimated profits on contracts in earnings under the cumulative catch-up method, under which the effect of revisions in estimates is recognized immediately. If a revised estimate of contract profitability reveals an anticipated loss on the contract, we recognize the loss in the period it is identified. The percentage-of-completion method of accounting involves the use of various estimating techniques to project costs at completion, and in some cases includes estimates of recoveries asserted against the customer for changes in specifications or other disputes. Contract estimates involve various assumptions and projections relative to the outcome of future events over multiple periods, including future labor productivity and availability, the nature and complexity of the work to be performed, the cost and availability of materials, the effect of delayed performance, and the availability and timing of funding from the customer. These estimates are based on our best judgment. A significant change in one or more of these estimates could affect the profitability of one or more of our contracts. We review our contract estimates regularly to assess revisions in contract values and estimated costs at completion. We recognize revenue arising from claims either as income or as an offset against a potential loss only when the amount of the claim can be estimated reliably and its realization is probable. In evaluating these criteria, we consider the contractual basis for the claim, the cause of any additional costs incurred, the reasonableness of those costs and the objective evidence available to support the claim.
Inventories	Inventories —Inventories consist of stone that has been removed from quarries and processed for future sale, cement, raw materials and finished concrete blocks. Inventories are valued at the lower of cost or market and are accounted for on a first-in first-out basis or an average cost basis. If items become obsolete or otherwise unusable or if quantities exceed what is projected to be sold within a reasonable period of time, they will be charged to costs of production in the period that the items are designated as obsolete or excess inventory. Stripping costs are costs of removing overburden and waste material to access aggregate materials and are expensed as incurred.
Property, Plant and Equipment, net	Property, Plant and Equipment, net —Property, plant and equipment are recorded at cost, less accumulated depreciation, depletion and amortization. Expenditures for additions and improvements that significantly add to the productive capacity or extend the useful life of an asset are capitalized. Repair and maintenance costs that do not substantially expand productive capacity or extend the life of property, plant and equipment are expensed as incurred. Landfill airspace is included in property, plant and equipment at cost and is amortized based on the portion of the airspace used during the period compared to the gross estimated value of available airspace, which is updated periodically as circumstances dictate. Management reassesses the landfill airspace capacity with any changes in value recorded in cost of revenue. Capitalized landfill costs include expenditures for the acquisition of land and related airspace, engineering and permitting costs, cell construction costs and direct site improvement costs. Upon disposal of an asset, the cost and related accumulated depreciation are removed from the Company’s accounts and any gain or loss is included in general and administrative expenses. The Company reviews the carrying value of property, plant and equipment for impairment whenever events or circumstances indicate that the carrying value of an asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition. Such indicators may include, among others, deterioration in general economic conditions, adverse changes in the markets in which an entity operates, increases in input costs that have a negative effect on earnings and cash flows or a trend of negative or declining cash flows over multiple periods. Property, plant and equipment is tested for impairment at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets. As a result, the property, plant and equipment impairment test is at a significantly lower level than the level at which goodwill is tested for impairment. In markets where the Company does not produce downstream products, such as ready-mix concrete, asphalt paving mix and paving and related services, the lowest level of largely independent identifiable cash flows is at the individual aggregates operation or a group of aggregates operations collectively serving a local market or the cement operations. Conversely, in vertically-integrated markets, the cash flows of the downstream and upstream businesses are not largely independently identifiable and the vertically-integrated operations are considered the lowest level of largely independent identifiable cash flows.
Accrued Mining and Landfill Reclamation	Accrued Mining and Landfill Reclamation —The mining reclamation reserve and financial commitments for landfill closure and post-closure activities are based on management’s estimate of future cost requirements to reclaim property at both currently operating and closed sites. Estimates of these obligations have been developed based on management’s interpretation of current requirements and proposed regulatory changes and are intended to approximate fair value. Costs are estimated in current dollars, inflated until the expected time of payment, and then discounted back to present value using a credit-adjusted, risk-free rate on obligations of similar maturity, adjusted to reflect the Company’s credit rating. Changes in the credit-adjusted, risk-free rate do not change recorded liabilities. However, subsequent increases in the recognized obligations are measured using a current credit-adjusted, risk-free rate. Decreases in the recognized obligations are measured at the initial credit-adjusted, risk-free rate. Significant changes in inflation rates or the amount or timing of future cost estimates typically result in both (1) a current adjustment to the recorded liability (and corresponding adjustment to the asset) and (2) a change in accretion of the liability and depreciation of the asset to be recorded prospectively over the remaining capacity of the unmined quarry or landfill.
Goodwill	Goodwill —Goodwill represents the purchase price paid in excess of the fair value of net tangible and intangible assets acquired. Goodwill recorded in connection with the Company’s acquisitions is primarily attributable to the expected profitability, assembled workforces of the acquired businesses and the synergies expected to arise after the Company’s acquisition of those businesses. Goodwill is not amortized, but is tested annually for impairment as of the first day of the fourth quarter and at any time that events or circumstances indicate that goodwill may be impaired. A qualitative approach may first be applied to determine whether it is more likely than not that the estimated fair value of a reporting unit is less than its carrying amount. If, as a result of the qualitative assessment, it is determined that an impairment is more likely than not, the two-step quantitative impairment test is then performed, otherwise further analysis is not required. The two-step impairment test first identifies potential goodwill impairment for each reporting unit and then, if necessary, measures the amount of the impairment loss.
Income Taxes	Income Taxes —As a limited liability company, the Company’s federal and state income tax attributes are generally passed to its member. However, certain subsidiaries, or subsidiary groups, of the Company are taxable entities subject to income taxes in the United States and Canada, the provisions for which are included in the consolidated financial statements. Significant judgments and estimates are required in the determination of the consolidated income tax expense. The Company’s deferred income tax assets and liabilities are computed for differences between the tax basis and financial statement amounts that will result in taxable or deductible amounts in the future. The computed deferred balances are based on enacted tax laws and applicable rates for the periods in which the differences are expected to affect taxable income. A valuation allowance is recognized for deferred tax assets if it is more likely than not that some portion or all of the net deferred tax assets will not be realized. In making such a determination, all available positive and negative evidence is considered, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If the Company determines it would be able to realize its deferred tax assets for which a valuation allowance had been recorded then an adjustment would be made to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. The Company evaluates the tax positions taken on income tax returns that remain open and positions expected to be taken on the current year tax returns to identify uncertain tax positions. Unrecognized tax benefits on uncertain tax positions are recorded on the basis of a two-step process in which (1) the Company determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the largest amount of tax benefit that is more than 50 percent likely to be realized is recognized. Interest and penalties related to unrecognized tax benefits are recorded in income tax benefit.
New Accounting Standards	New Accounting Standards — In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers , which prescribes a five-step model for revenue recognition that will replace most existing revenue recognition guidance in U.S. GAAP. The ASU will supersede nearly all existing revenue recognition guidance under U.S. GAAP and provides that an entity recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. This update also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments, and assets recognized from costs incurred to obtain or fulfill a contract. In July 2015, the FASB postponed the effective date of the new revenue standard by one year to the first quarter of 2018. In applying these ASUs, an entity is permitted to use either the full retrospective or cumulative effect transition approach. We plan to adopt these ASU’s using the modified retrospective approach. We have evaluated the impact of adoption of these standards on our consolidated financial statements, which was not material. In January 2017, the FASB issued ASU No. 2017-01, Clarifying the Definition of a Business, which narrows the definition of a business. This ASU provides a screen to determine whether a group of assets constitutes a business. The screen requires that when substantially all of the fair value of the gross assets acquired (or disposed of) is concentrated in a single identifiable asset or a group of similar identifiable assets, the set is not a business. This screen reduces the number of transactions that need to be further evaluated as acquisitions. If the screen is not met, this ASU (1) requires that to be considered a business, a set must include, at a minimum, an input and a substantive process that together significantly contribute to the ability to create an output and (2) removes the evaluation of whether a market participant could replace missing elements. Although outputs are not required for a set to be a business, outputs generally are a key element of a business; therefore, the FASB has developed more stringent criteria for sets without outputs. The ASU is effective for public companies for annual periods beginning after December 15, 2017. The adoption of this ASU will not have a material impact on the consolidated financial statements. In March 2017, the FASB issued ASU No. 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 $278,000 and $383,000 from product cost of revenue to other income for the year ended December 31, 2016 and January 2, 2016, respectively, and $350,000 from general and administrative expenses to other income for the year ended December 31, 2016, to conform to the current year presentation. In January 2017, the FASB issued ASU No. 2017-04 Intangibles - Goodwill and Other (Topic 350) , which simplifies the test for goodwill impairment. The ASU 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 do a qualitative assessment are still permitted to do so. The ASU is effective for Securities and Exchange Commission (“SEC”) filers for fiscal years beginning after December 15, 2020. The Company early adopted this ASU as of the beginning of fiscal year 2017, which adoption did not have a material impact on our consolidated financial statements. In March 2016, the FASB issued a new accounting standard with targeted amendments to the accounting for employee share-based payments. ASU No. 2016-09, Improvements to Employee Share-Based Payment Accounting , requires that the income tax effect of share-based awards be recognized in the income statement and allows entities to elect an accounting method to recognize forfeitures as they occur or to estimate forfeitures, as is currently required. The ASU is effective for public entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2016. However, the Company early adopted this ASU as of the beginning of fiscal year 2016 and made an election to recognize forfeitures as they occur. The ASU adoption was applied using a modified retrospective method by means of a $1.7 million cumulative-effect adjustment to accumulated earnings as of the beginning of the fiscal year.

Acquisitions (Tables)

Acquisitions (Tables)	12 Months Ended
	Dec. 30, 2017
Summary of Acquisitions by Region	2017 2016 2015 West 6 3 3 East 8 5 — Cement — 1 1
Summary of Assets Acquired and Liabilities Assumed	2017 2016 Financial assets (1) $ 31,615 $ 22,204 Inventories 8,300 17,215 Property, plant and equipment 160,975 180,321 Intangible assets 161 5,531 Other assets 4,200 6,757 Financial liabilities (1) (15,501) (20,248) Other long-term liabilities (17,610) (36,074) Net assets acquired 172,140 175,706 Goodwill 247,536 176,319 Purchase price 419,676 352,025 Acquisition-related liabilities (43,452) (17,034) Other (1,294) 1,967 Net cash paid for acquisitions $ 374,930 $ 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.
Schedule of remaining payments under noncompete and deferred consideration agreements	2018 $ 13,760 2019 9,187 2020 7,973 2021 7,958 2022 1,803 Thereafter 6,763 Total scheduled payments 47,444 Present value adjustments (10,117) Total noncompete obligations and deferred consideration $ 37,327
Summit Materials, LLC
Summary of Acquisitions by Region	2017 2016 2015 West 6 3 3 East 8 5 — Cement — 1 1
Summary of Assets Acquired and Liabilities Assumed	2017 2016 Financial assets (1) $ 31,615 $ 22,204 Inventories 8,300 17,215 Property, plant and equipment 160,975 180,321 Intangible assets 161 5,531 Other assets 4,200 6,757 Financial liabilities (1) (15,501) (20,248) Other long-term liabilities (17,610) (36,074) Net assets acquired 172,140 175,706 Goodwill 247,536 176,319 Purchase price 419,676 352,025 Acquisition-related liabilities (43,452) (17,034) Other (1,294) 1,967 Net cash paid for acquisitions $ 374,930 $ 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.
Schedule of remaining payments under noncompete and deferred consideration agreements	2018 11,260 2019 6,687 2020 5,473 2021 5,458 2022 1,803 Thereafter 6,763 Total scheduled payments 37,444 Present value adjustments (8,513) Total noncompete obligations and deferred consideration $ 28,931

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 30, 2017
Goodwill by Reportable Segment and in Total	West East Cement Total Balance, January 2, 2016 $ 303,926 $ 98,308 $ 194,163 $ 596,397 Acquisitions 29,006 145,109 10,375 184,490 Foreign currency translation adjustments 1,325 — — 1,325 Balance, December 31, 2016 $ 334,257 $ 243,417 $ 204,538 $ 782,212 Acquisitions (1) 187,883 61,957 118 249,958 Foreign currency translation adjustments 4,150 — — 4,150 Balance, December 30, 2017 $ 526,290 $ 305,374 $ 204,656 $ 1,036,320 Reflects goodwill from 2017 acquisitions and working capital adjustments from prior year acquisitions.
Summit Materials, LLC
Goodwill by Reportable Segment and in Total	West East Cement Total Balance, January 2, 2016 $ 303,926 $ 98,308 $ 194,163 $ 596,397 Acquisitions 29,006 145,109 10,375 184,490 Foreign currency translation adjustments 1,325 — — 1,325 Balance, December 31, 2016 $ 334,257 $ 243,417 $ 204,538 $ 782,212 Acquisitions (1) 188,883 61,957 118 250,958 Foreign currency translation adjustments 4,150 — — 4,150 Balance, December 30, 2017 $ 527,290 $ 305,374 $ 204,656 $ 1,037,320 (1) Reflects goodwill from 2017 acquisitions and working capital adjustments from prior year acquisitions.

Revenue Recognition (Tables)

Revenue Recognition (Tables)	12 Months Ended
	Dec. 30, 2017
Summary of Accounts Receivable, Net	2017 2016 Trade accounts receivable $ 187,528 $ 152,845 Retention receivables 14,973 12,117 Receivables from related parties 468 721 Accounts receivable 202,969 165,683 Less: Allowance for doubtful accounts (4,639) (3,306) Accounts receivable, net $ 198,330 $ 162,377
Summit Materials, LLC
Summary of Accounts Receivable, Net	2017 2016 Trade accounts receivable $ 187,528 $ 152,845 Retention receivables 14,973 12,117 Receivables from related parties 468 721 Accounts receivable 202,969 165,683 Less: Allowance for doubtful accounts (4,639) (3,306) Accounts receivable, net $ 198,330 $ 162,377

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 30, 2017
Components of Inventories	2017 2016 Aggregate stockpiles $ 126,791 $ 103,073 Finished goods 34,667 35,071 Work in process 7,729 6,440 Raw materials 15,252 13,095 Total $ 184,439 $ 157,679
Summit Materials, LLC
Components of Inventories	2017 2016 Aggregate stockpiles $ 126,791 $ 103,073 Finished goods 34,667 35,071 Work in process 7,729 6,440 Raw materials 15,252 13,095 Total $ 184,439 $ 157,679

Property, Plant and Equipment35

Property, Plant and Equipment, net and Intangibles, net (Tables)	12 Months Ended
	Dec. 30, 2017
Components of Property, Plant and Equipment	2017 2016 Land (mineral bearing) and asset retirement costs $ 274,083 $ 227,558 Land (non-mineral bearing) 168,501 146,099 Buildings and improvements 170,615 160,638 Plants, machinery and equipment 1,068,007 965,522 Mobile equipment and barges 391,256 307,885 Truck and auto fleet 47,270 32,236 Landfill airspace and improvements 49,480 48,513 Office equipment 33,314 26,096 Construction in progress 44,739 16,459 Property, plant and equipment 2,247,265 1,931,006 Less accumulated depreciation, depletion and amortization (631,841) (484,554) Property, plant and equipment, net $ 1,615,424 $ 1,446,452
Estimated Useful Lives of Assets	Buildings and improvements 10 - 30 years Plant, machinery and equipment 15 - 20 years Office equipment 3 - 7 years Truck and auto fleet 5 - 8 years Mobile equipment and barges 6 - 8 years Landfill airspace and improvements 10 - 30 years Other 4 - 20 years
Intangible Assets by Type and in Total	December 30, 2017 December 31, 2016 Gross Net Gross Net Carrying Accumulated Carrying Carrying Accumulated Carrying Amount Amortization Amount Amount Amortization Amount Leases $ 15,888 $ (4,178) $ 11,710 $ 15,888 $ (3,382) $ 12,506 Reserve rights 6,234 (1,625) 4,609 8,706 (3,710) 4,996 Trade names 1,000 (758) 242 1,000 (658) 342 Other 409 (137) 272 249 (104) 145 Total intangible assets $ 23,531 $ (6,698) $ 16,833 $ 25,843 $ (7,854) $ 17,989
Estimated Amortization Expense for Intangible Assets	2018 $ 1,281 2019 1,268 2020 1,185 2021 1,142 2022 1,113 Thereafter 10,844 Total $ 16,833
Summit Materials, LLC
Components of Property, Plant and Equipment	2017 2016 Land (mineral bearing) and asset retirement costs $ 274,083 $ 227,558 Land (non-mineral bearing) 168,501 146,099 Buildings and improvements 170,615 160,638 Plants, machinery and equipment 1,068,007 965,522 Mobile equipment and barges 391,256 307,885 Truck and auto fleet 47,270 32,236 Landfill airspace and improvements 49,480 48,513 Office equipment 33,314 26,096 Construction in progress 44,739 16,459 Property, plant and equipment 2,247,265 1,931,006 Less accumulated depreciation, depletion and amortization (631,841) (484,554) Property, plant and equipment, net $ 1,615,424 $ 1,446,452
Estimated Useful Lives of Assets	Buildings and improvements 10 - 30 years Plant, machinery and equipment 15 - 20 years Office equipment 3 - 7 years Truck and auto fleet 5 - 8 years Mobile equipment and barges 6 - 8 years Landfill airspace and improvements 10 - 30 years Other 4 - 20 years
Intangible Assets by Type and in Total	December 30, 2017 December 31, 2016 Gross Net Gross Net Carrying Accumulated Carrying Carrying Accumulated Carrying Amount Amortization Amount Amount Amortization Amount Leases $ 15,888 $ (4,178) $ 11,710 $ 15,888 $ (3,382) $ 12,506 Reserve rights 6,234 (1,625) 4,609 8,706 (3,710) 4,996 Trade names 1,000 (758) 242 1,000 (658) 342 Other 409 (137) 272 249 (104) 145 Total intangible assets $ 23,531 $ (6,698) $ 16,833 $ 25,843 $ (7,854) $ 17,989
Estimated Amortization Expense for Intangible Assets	2018 $ 1,281 2019 1,268 2020 1,185 2021 1,142 2022 1,113 Thereafter 10,844 Total $ 16,833

Accrued Expenses (Tables)

Accrued Expenses (Tables)	12 Months Ended
	Dec. 30, 2017
Components of Accrued Expenses	2017 2016 Interest $ 24,095 $ 22,991 Payroll and benefits 33,915 30,546 Capital lease obligations 19,276 11,766 Insurance 11,455 11,966 Non-income taxes 7,236 5,491 Professional fees 1,717 2,459 Other (1) 18,935 26,386 Total $ 116,629 $ 111,605 Consists primarily of subcontractor and working capital settlement accruals and deferred revenue.
Summit Materials, LLC
Components of Accrued Expenses	2017 2016 Interest $ 24,095 $ 22,991 Payroll and benefits 33,915 30,546 Capital lease obligations 19,276 11,766 Insurance 11,455 11,966 Non-income taxes 7,467 5,491 Professional fees 1,717 2,459 Other (1) 18,349 25,254 Total $ 116,274 $ 110,473 (1) Consists primarily of subcontractor and working capital settlement accruals and deferred revenue.

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 30, 2017
Schedule of Debt	2017 2016 Term Loan, due 2024: $635.4 million and $640.3 million, net of $1.6 million and $2.6 million discount at December 30, 2017 and December 31, 2016, respectively $ 633,805 $ 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 $1.4 million and $1.6 million discount at December 30, 2017 and December 31, 2016, respectively 648,650 648,407 5 1 ⁄ 8 % Senior Notes, due 2025 300,000 — Total 1,832,455 1,536,065 Current portion of long-term debt 4,765 6,500 Long-term debt $ 1,827,690 $ 1,529,565
Schedule of Contractual Payments of Long-Term Debt	2018 $ 4,765 2019 6,354 2020 7,942 2021 6,354 2022 256,354 Thereafter 1,553,606 Total 1,835,375 Less: Original issue net discount (2,920) Less: Capitalized loan costs (16,857) Total debt $ 1,815,598
Summary of Activity for Deferred Financing Fees	Deferred financing fees Balance—January 2, 2016 $ 15,892 Loan origination fees 5,801 Amortization (3,403) Balance—December 31, 2016 $ 18,290 Loan origination fees 6,416 Amortization (3,990) Write off of deferred financing fees (1,683) Balance—December 30, 2017 $ 19,033
Summit Materials, LLC
Schedule of Debt	2017 2016 Term Loan, due 2024: $635.4 million and $640.3 million, net of $1.6 million and $2.6 million discount at December 30, 2017 and December 31, 2016, respectively $ 633,805 $ 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 $1.4 million and $1.6 million discount at December 30, 2017 and December 31, 2016, respectively 648,650 648,407 5 1 ⁄ 8 % Senior Notes, due 2025 300,000 — Total 1,832,455 1,536,065 Current portion of long-term debt 4,765 6,500 Long-term debt $ 1,827,690 $ 1,529,565
Schedule of Contractual Payments of Long-Term Debt	2018 4,765 2019 6,354 2020 7,942 2021 6,354 2022 256,354 Thereafter 1,553,606 Total 1,835,375 Less: Original issue net discount (2,920) Less: Capitalized loan costs (16,857) Total debt $ 1,815,598
Summary of Activity for Deferred Financing Fees	Deferred financing fees Balance—January 2, 2016 $ 15,892 Loan origination fees 5,801 Amortization (3,403) Balance—December 31, 2016 $ 18,290 Loan origination fees 6,416 Amortization (3,990) Write off of deferred financing fees (1,683) Balance—December 30, 2017 $ 19,033

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 30, 2017
Components of Income Tax Benefit	2017 2016 2015 Provision for income taxes: Current $ 2,530 $ 2,835 $ 1,605 Deferred (286,507) (8,134) (19,868) Income tax benefit $ (283,977) $ (5,299) $ (18,263)
Schedule of Reconciliation of Income Tax (Benefit) Expense	The effective tax rate on pre-tax income differs from the U.S. statutory rate of 35% due to the following: 2017 2016 2015 Income tax expense (benefit) at federal statutory tax rate $ (55,365) $ 14,290 $ (6,718) Less: Income tax benefit at federal statutory tax rate for LLC entities (2,123) (10,608) (22,649) State and local income taxes (5,209) 2,490 (2,389) Permanent differences (4,410) (5,902) 2,147 Effective tax rate change 216,904 (1,432) 10 Tax receivable agreement expense 104,804 5,228 — Change in valuation allowance (500,162) 239,008 261,302 Impact of LP Unit ownership change (31,790) (252,456) (249,400) Other (6,626) 4,083 (566) Income tax benefit $ (283,977) $ (5,299) $ (18,263)
Components of Net Deferred Income Tax Liability	2017 2016 Deferred tax (liabilities) assets: Net intangible assets $ 316,950 $ 591,464 Accelerated depreciation (147,943) (184,794) Net operating loss 94,751 71,379 Investment in limited partnership (14,467) (13,633) Mining reclamation reserve 1,239 1,220 Working capital (e.g., accrued compensation, prepaid assets) 35,237 41,529 Less valuation allowance (1,675) (502,839) Deferred tax assets 284,092 4,326 Less foreign deferred tax liability (included in other noncurrent liabilities) (3,992) — Net deferred tax asset $ 280,100 $ 4,326
Summary of Valuation Allowance	2017 2016 Valuation Allowance: Beginning balance $ (502,839) $ (263,825) Additional basis from exchanged LP Units (31,790) (252,456) Change in valuation allowance 531,952 13,448 Other 1,002 (6) Ending balance $ (1,675) $ (502,839)
Summit Materials, LLC
Components of Income Tax Benefit	2017 2016 2015 Provision for income taxes: Current $ 2,762 $ 2,835 $ 1,605 Deferred (23,107) (8,134) (19,868) Income tax benefit $ (20,345) $ (5,299) $ (18,263)
Schedule of Reconciliation of Income Tax (Benefit) Expense	2017 2016 2015 Income tax expense (benefit) at federal statutory tax rate $ 39,797 $ 19,882 $ (6,412) Less: Income tax benefit at federal statutory tax rate for LLC entities (36,171) (21,042) (9,908) State and local income taxes 1,751 1,279 (2,389) Permanent differences (630) (1,726) 2,147 Effective tax rate change (24,243) (1,432) 10 Valuation allowance — 148 — Other (849) (2,408) (1,711) Income tax benefit $ (20,345) $ (5,299) $ (18,263)
Components of Net Deferred Income Tax Liability	2017 2016 Deferred tax (liabilities) assets: Accelerated depreciation $ (47,920) $ (58,094) Net operating loss 20,671 24,884 Investment in limited partnership (10,800) (12,899) Net intangible assets (1,256) (999) Mining reclamation reserve 488 582 Working capital (e.g., accrued compensation, prepaid assets) 1,267 1,386 Net deferred tax liabilities (37,550) (45,140) Less valuation allowance (1,675) (2,677) Net deferred tax liability $ (39,225) $ (47,817)

Net Earnings Per Share (Tables)

Net Earnings Per Share (Tables)	12 Months Ended
	Dec. 30, 2017
Net Earnings Per Share
Schedule of Basic Earnings Per Share	2017 2016 2015 Net income attributable to Summit Inc. $ 121,830 $ 36,783 $ 27,718 Weighted average shares of Class A stock outstanding 108,696,438 70,355,042 40,888,437 Basic income per share $ 1.12 $ 0.52 $ 0.68 Net income attributable to Summit Inc. $ 121,830 $ 36,783 $ 27,718 Add: Noncontrolling interest impact of LP Unit conversion — — 17,803 Diluted net income attributable to Summit Inc. 121,830 36,783 45,521 Weighted average shares of Class A stock outstanding 108,696,438 70,355,042 40,888,437 Add: weighted average of LP Units — — 50,059,648 Add: stock options 308,355 140,142 — Add: warrants 42,035 16,123 37,714 Add: restricted stock units 308,221 240,633 7,523 Add: performance stock units 135,849 86,568 Weighted average dilutive shares outstanding 109,490,898 70,838,508 90,993,322 Diluted earnings per share $ 1.11 $ 0.52 $ 0.50
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	2017 2016 2015 Antidilutive shares: LP Units 4,371,705 32,327,907 — Time-vesting stock options — — 2,265,584 Warrants — — — Time-vesting restricted stock units — — — Market-based restricted stock units — —

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
	Dec. 30, 2017
Company Information
Schedule of changes in ownership of Summit Holdings	Summit Inc. Shares (Class A) LP Units Total Summit Inc. Ownership Percentage Balance — January 2, 2016 (1) 52,402,692 50,275,825 102,678,517 51.0 % Issuance of Class A shares 1,038 - 1,038 Exchanges during period 45,124,528 (45,124,528) - Other equity transactions 26,020 - 26,020 Balance — December 31, 2016 (1) 97,554,278 5,151,297 102,705,575 95.0 % January 2017 public offering 10,000,000 - 10,000,000 Exchanges during period 1,461,677 (1,461,677) - Other equity transactions 1,334,639 - 1,334,639 Balance — December 30, 2017 110,350,594 3,689,620 114,040,214 96.8 % (1) The January 2, 2016 balance of Summit Inc. Class A Shares of 52,402,692 is shown to reflect the retroactive application of 1,135,692 and 1,521,056 of Class A common stock issued as a stock dividend on December 28, 2016 and December 22, 2017, respectively. The December 31, 2016 balance of Summit Inc. Class A Shares of 97,554,278 is shown to reflect the retroactive application of 1,521,056 of Class A common stock issued as a stock dividend on December 22, 2017.
Schedule of Changes in Each Component of Accumulated Other Comprehensive Income (Loss)	Accumulated Foreign currency other Change in translation Cash flow hedge comprehensive retirement plans adjustments adjustments income (loss) Balance — January 2, 2016 $ 1,049 $ (3,379) $ (465) $ (2,795) Postretirement liability adjustment 401 — — 401 Foreign currency translation adjustment — 273 — 273 Loss on cash flow hedges — — (128) (128) Balance — December 31, 2016 $ 1,450 $ (3,106) $ (593) $ (2,249) Postretirement curtailment adjustment, net of tax 309 — — 309 Postretirement liability adjustment, net of tax 605 — — 605 Foreign currency translation adjustment, net of tax — 7,743 — 7,743 Income on cash flow hedges, net of tax — — 978 978 Balance — December 30, 2017 $ 2,364 $ 4,637 $ 385 $ 7,386
Summit Materials, LLC
Company Information
Schedule of Changes in Each Component of Accumulated Other Comprehensive Income (Loss)	Accumulated Foreign currency other Change in translation Cash flow hedge comprehensive retirement plans adjustments adjustments income (loss) Balance — January 2, 2016 $ (7,607) $ (19,915) $ (944) $ (28,466) Postretirement liability adjustment 426 — — 426 Foreign currency translation adjustment — 2,125 — 2,125 Loss on cash flow hedges — — (1,529) (1,529) Balance — December 31, 2016 $ (7,181) $ (17,790) $ (2,473) $ (27,444) Postretirement curtailment adjustment 429 — — 429 Postretirement liability adjustment 699 — — 699 Foreign currency translation adjustment — 7,768 — 7,768 Income on cash flow hedges — — 1,413 1,413 Balance — December 30, 2017 $ (6,053) $ (10,022) $ (1,060) $ (17,135)

Supplemental Cash Flow Inform41

Supplemental Cash Flow Information (Tables)	12 Months Ended
	Dec. 30, 2017
Schedule of Supplemental Cash Flow Information	2017 2016 2015 Cash payments: Interest $ 96,320 $ 82,540 $ 89,102 Income taxes 1,711 2,645 1,685 Non cash financing activities: Purchase of noncontrolling interest $ (716) $ — $ (29,102) Stock Dividend (45,023) (26,939) (16,847) Exchange of LP Units to shares of Class A common stock 41,126 953,752 —
Summit Materials, LLC
Schedule of Supplemental Cash Flow Information	2017 2016 2015 Cash payments: Interest $ 96,320 $ 82,540 $ 89,102 Income taxes 1,711 2,645 1,685 Non cash financing activities: Purchase of noncontrolling interest $ (716) $ — $ (64,102)

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 30, 2017
Summary of Information for the Equity Awards Granted	Options Restricted Stock Units Performance Stock Units Warrants Weighted Weighted Weighted Weighted average grant- Number of average grant- Number of average grant- Number of average grant- Number of date fair value restricted date fair value performance date fair value performance date fair value options per unit stock units per unit stock units per unit stock units per unit Beginning balance—December 31, 2016 4,990,443 $ 8.95 352,602 $ 17.77 130,691 $ 18.71 160,333 $ 18.00 Granted 377,630 12.13 307,905 24.01 85,530 31.58 — — Forfeited (11,339) 10.91 (6,109) 20.37 (4,766) 18.71 — — Exercised (1,203,121) 8.90 — — — — (57,555) 18.00 Vested — — (145,812) 17.68 — — — — Balance—December 30, 2017 4,153,613 $ 9.13 508,586 $ 20.14 211,455 $ 23.69 102,778 $ 18.00
Weighted Average Assumptions Used to Estimate the Fair Value of Grants	Options Performance Stock Units 2017 2016 2015 2017 2016 Risk-free interest rate 2.06% - 2.31% 1.75% - 1.97% 1.68% - 1.92% 1.45% 0.88% Dividend yield None None None None None Volatility 47% 48% 50% 39% 37% Expected term 7 Years 10 Years 7 - 10 years 3 Years 3 Years
Summit Materials, LLC
Summary of Information for the Equity Awards Granted	Options Restricted Stock Units Performance Stock Units Warrants Weighted Weighted Weighted Weighted average grant- Number of average grant- Number of average grant- Number of average grant- Number of date fair value restricted date fair value performance date fair value performance date fair value options per unit stock units per unit stock units per unit stock units per unit Beginning balance—December 31, 2016 4,990,443 $ 8.95 352,602 $ 17.77 130,691 $ 18.71 160,333 $ 18.00 Granted 377,630 12.13 307,905 24.01 85,530 31.58 — — Forfeited (11,339) 10.91 (6,109) 20.37 (4,766) 18.71 — — Exercised (1,203,121) 8.90 — — — — (57,555) 18.00 Vested — — (145,812) 17.68 — — — — Balance—December 30, 2017 4,153,613 $ 9.13 508,586 $ 20.14 211,455 $ 23.69 102,778 $ 18.00
Weighted Average Assumptions Used to Estimate the Fair Value of Grants	Options Performance Stock Units 2017 2016 2015 2017 2016 Risk-free interest rate 2.06% - 2.31% 1.75% - 1.97% 1.68% - 1.92% 1.45% 0.88% Dividend yield None None None None None Volatility 47% 48% 50% 39% 37% Expected term 7 Years 10 Years 7 - 10 years 3 Years 3 Years

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	12 Months Ended
	Dec. 30, 2017
Obligations and Funded Status	2017 2016 Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. Change in benefit obligations: Beginning of period $ 27,608 $ 12,770 $ 27,914 $ 13,458 Service cost 285 184 279 230 Interest cost 998 365 1,049 470 Actuarial loss (gain) 1,182 (338) 22 (682) Curtailments (430) Change in plan provision — (2,325) — 65 Benefits paid (1,659) (863) (1,656) (771) End of period $ 27,984 $ 9,793 $ 27,608 $ 12,770 Change in fair value of plan assets: Beginning of period $ 18,395 $ — $ 18,336 $ — Actual return on plan assets 1,415 719 Employer contributions 861 863 996 771 Benefits paid (1,659) (863) (1,656) (771) End of period $ 19,012 $ — $ 18,395 $ — Funded status of plans $ (8,972) $ (9,793) $ (9,213) $ (12,770) Current liabilities $ — $ (702) $ — $ (844) Noncurrent liabilities (8,972) (9,091) (9,213) (11,926) Liability recognized $ (8,972) $ (9,793) $ (9,213) $ (12,770) Amounts recognized in accumulated other comprehensive income: Net actuarial loss $ 9,341 $ 2,285 $ 9,248 $ 3,060 Prior service cost — (2,413) — (1,968) Total amount recognized $ 9,341 $ (128) $ 9,248 $ 1,092
Amounts Recognized in Other Comprehensive (Gain) Loss	2017 2016 2015 Pension Healthcare Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. benefits & Life Ins. Amounts recognized in other comprehensive (income) loss: Net actuarial gain (loss) $ 1,068 $ (338) $ 688 $ (682) $ (16) $ (1,720) Prior service cost — (572) — 64 — — Amortization of prior year service cost — 168 — 174 — 174 Curtailment benefit (429) — — — — — Amortization of gain (547) (64) (463) (207) (326) (235) Adjustment to plan benefits — (414) — — — — Total amount recognized $ 92 $ (1,220) $ 225 $ (651) $ (342) $ (1,781) Components of net periodic benefit cost: Service cost $ 285 $ 184 $ 279 $ 230 $ 159 $ 149 Interest cost 998 365 1,049 470 1,041 447 Amortization of gain 547 64 463 207 326 235 Expected return on plan assets (1,302) — (1,386) — (1,385) — Amortization of prior service credit — (168) — (174) — (174) Net periodic benefit cost $ 528 $ 445 $ 405 $ 733 $ 141 $ 657
Weighted-Average Assumptions Used to Determine Benefit Obligations	2017 2016 Healthcare Healthcare Pension benefits & Life Ins. Pension benefits & Life Ins. Discount rate 3.23% - 3.37% 3.20% - 3.25% 3.61% - 3.81% 3.32% - 3.65% Expected long-term rate of return on plan assets 7.00% N/A 7.00% N/A
Weighted-Average Assumptions Used to Determine Net Periodic Benefit Cost	2017 2016 2015 Healthcare Healthcare Healthcare Pension benefits & Life Ins. Pension benefits & Life Ins. Pension benefits & Life Ins. Discount rate 3.61% - 3.81% 3.54% - 3.65% 3.74% - 3.97% 3.34% - 3.80% 3.50% - 3.98% 3.39% - 3.52% Expected long-term rate of return on plan assets 7.00% N/A 7.30% N/A 7.30% N/A
Effects of One Percentage-Point Change in Assumed Health Care Cost Trend Rates	2017 2016 Increase Decrease Increase Decrease Total service cost and interest cost components $ 39 $ (33) $ 55 $ (47) APBO 857 (769) 1,197 (1,038)
Fair Value of Company's Pension Plans' Assets	2017 Quoted prices in active Total fair markets for identical Observable value assets (Level 1) inputs (Level 2) Fixed income securities: Intermediate—government $ 3,620 $ 3,068 $ 552 Intermediate—corporate 3,872 — 3,872 Short-term—government 497 497 — Short-term—corporate 1,702 — 1,702 Equity securities: U.S. Large cap value 1,765 1,765 — U.S. Large cap growth 588 588 — U.S. Mid cap value 586 586 — U.S. Mid cap growth 586 586 — U.S. Small cap value 571 571 — U.S. Small cap growth 580 580 — Managed Futures 392 — 392 International 1,547 677 870 Commodities Broad Basket 801 — 801 Cash 1,522 — 1,522 Precious metals 383 383 — Total $ 19,012 $ 9,301 $ 9,711 2016 Quoted prices in active Total fair markets for identical Observable value assets (Level 1) inputs (Level 2) Fixed income securities: Intermediate—government $ 1,770 $ — $ 1,770 Intermediate—corporate 2,658 — 2,658 Short-term—government 912 — 912 Short-term—corporate 3,613 — 3,613 Equity securities: U.S. Large cap value 1,181 1,181 — U.S. Large cap growth 1,103 1,103 — U.S. Mid cap value 577 577 — U.S. Mid cap growth 546 546 — U.S. Small cap value 551 551 — U.S. Small cap growth 540 540 — Managed Futures 366 366 — International 1,099 1,099 — Emerging Markets 359 359 — Commodities Broad Basket 707 707 — Cash 2,094 2,094 — Precious metals 319 319 — Total $ 18,395 $ 9,442 $ 8,953
Estimated Benefit Payments	Pension Healthcare and Life benefits Insurance Benefits 2018 $ 1,835 $ 702 2019 1,830 667 2020 1,804 675 2021 1,771 655 2022 1,768 649 2023 - 2027 8,457 3,250
Summit Materials, LLC
Obligations and Funded Status	2017 2016 Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. Change in benefit obligations: Beginning of period $ 27,608 $ 12,770 $ 27,914 $ 13,458 Service cost 285 184 279 230 Interest cost 998 365 1,049 470 Actuarial loss (gain) 1,182 (338) 22 (682) Curtailments (430) Change in plan provision — (2,325) — 65 Benefits paid (1,659) (863) (1,656) (771) End of period 27,984 9,793 27,608 12,770 Change in fair value of plan assets: Beginning of period $ 18,395 $ — $ 18,336 $ — Actual return on plan assets 1,415 719 Employer contributions 861 863 996 771 Benefits paid (1,659) (863) (1,656) (771) End of period 19,012 — 18,395 — Funded status of plans $ (8,972) $ (9,793) $ (9,213) $ (12,770) Current liabilities $ — $ (702) $ — $ (844) Noncurrent liabilities (8,972) (9,091) (9,213) (11,926) Liability recognized $ (8,972) $ (9,793) $ (9,213) $ (12,770) Amounts recognized in accumulated other comprehensive income: Net actuarial loss $ 9,341 $ 2,285 $ 9,248 $ 3,060 Prior service cost — (2,413) — (1,968) Total amount recognized $ 9,341 $ (128) $ 9,248 $ 1,092
Amounts Recognized in Other Comprehensive (Gain) Loss	2017 2016 2015 Pension Healthcare Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. benefits & Life Ins. Amounts recognized in other comprehensive (income) loss: Net actuarial gain (loss) $ 1,068 $ (338) $ 688 $ (682) $ (16) $ (1,720) Prior service cost — (572) — 64 — — Amortization of prior year service cost — 168 — 174 — 174 Curtailment benefit (429) — — — — — Amortization of gain (547) (64) (463) (207) (326) (235) Adjustment to plan benefits — (414) — — — — Total amount recognized $ 92 $ (1,220) $ 225 $ (651) $ (342) $ (1,781) Components of net periodic benefit cost: Service cost $ 285 $ 184 $ 279 $ 230 $ 159 $ 149 Interest cost 998 365 1,049 470 1,041 447 Amortization of gain 547 64 463 207 326 235 Expected return on plan assets (1,302) — (1,386) — (1,385) — Amortization of prior service credit — (168) — (174) — (174) Net periodic benefit cost $ 528 $ 445 $ 405 $ 733 $ 141 $ 657
Weighted-Average Assumptions Used to Determine Benefit Obligations	2017 2016 Healthcare Healthcare Pension benefits & Life Ins. Pension benefits & Life Ins. Discount rate 3.23% - 3.37% 3.20% - 3.25% 3.61% - 3.81% 3.32% - 3.65% Expected long-term rate of return on plan assets 7.00% N/A 7.00% N/A
Weighted-Average Assumptions Used to Determine Net Periodic Benefit Cost	2017 2016 2015 Healthcare Healthcare Healthcare Pension benefits & Life Ins. Pension benefits & Life Ins. Pension benefits & Life Ins. Discount rate 3.61% - 3.81% 3.54% - 3.65% 3.74% - 3.97% 3.34% - 3.80% 3.50% - 3.98% 3.39% - 3.52% Expected long-term rate of return on plan assets 7.00% N/A 7.30% N/A 7.30% N/A
Effects of One Percentage-Point Change in Assumed Health Care Cost Trend Rates	2017 2016 Increase Decrease Increase Decrease Total service cost and interest cost components $ 39 $ (33) $ 55 $ (47) APBO 857 (769) 1,197 (1,038)
Fair Value of Company's Pension Plans' Assets	2017 Quoted prices in active Total fair markets for identical Observable value assets (Level 1) inputs (Level 2) Fixed income securities: Intermediate—government $ 3,620 $ 3,068 $ 552 Intermediate—corporate 3,872 — 3,872 Short-term—government 497 497 — Short-term—corporate 1,702 — 1,702 Equity securities: U.S. Large cap value 1,765 1,765 — U.S. Large cap growth 588 588 — U.S. Mid cap value 586 586 — U.S. Mid cap growth 586 586 — U.S. Small cap value 571 571 — U.S. Small cap growth 580 580 — Managed Futures 392 — 392 International 1,547 677 870 Commodities Broad Basket 801 — 801 Cash 1,522 — 1,522 Precious metals 383 383 — Total $ 19,012 $ 9,301 $ 9,711 2016 Quoted prices in active Total fair markets for identical Observable value assets (Level 1) inputs (Level 2) Fixed income securities: Intermediate—government $ 1,770 $ — $ 1,770 Intermediate—corporate 2,658 — 2,658 Short-term—government 912 — 912 Short-term—corporate 3,613 — 3,613 Equity securities: U.S. Large cap value 1,181 1,181 — U.S. Large cap growth 1,103 1,103 — U.S. Mid cap value 577 577 — U.S. Mid cap growth 546 546 — U.S. Small cap value 551 551 — U.S. Small cap growth 540 540 — Managed Futures 366 366 — International 1,099 1,099 — Emerging Markets 359 359 — Commodities Broad Basket 707 707 — Cash 2,094 2,094 — Precious metals 319 319 — Total $ 18,395 $ 9,442 $ 8,953
Estimated Benefit Payments	Pension Healthcare and Life benefits Insurance Benefits 2018 $ 1,835 $ 702 2019 1,830 667 2020 1,804 675 2021 1,771 655 2022 1,768 649 2023 - 2027 8,457 3,250

Accrued Mining and Landfill R44

Accrued Mining and Landfill Reclamation (Tables)	12 Months Ended
	Dec. 30, 2017
Activity for Asset Retirement Obligations	2017 2016 Beginning balance $ 23,906 $ 20,735 Acquired obligations 2,303 835 Change in cost estimate (1,764) 3,055 Settlement of reclamation obligations (1,996) (2,283) Accretion expense 1,880 1,564 Ending balance $ 24,329 $ 23,906
Summit Materials, LLC
Activity for Asset Retirement Obligations	2017 2016 Beginning balance $ 23,906 $ 20,735 Acquired obligations 2,303 835 Change in cost estimate (1,764) 3,055 Settlement of reclamation obligations (1,996) (2,283) Accretion expense 1,880 1,564 Ending balance $ 24,329 $ 23,906

Leasing Arrangements (Tables)

Leasing Arrangements (Tables)	12 Months Ended
	Dec. 30, 2017
Minimum Contractual Commitments for the Subsequent Five Years under Long-Term Operating Leases	Operating Royalty Leases Agreements 2018 $ 8,627 $ 6,450 2019 7,077 6,017 2020 5,826 5,833 2021 4,650 5,550 2022 2,475 5,431
Summit Materials, LLC
Minimum Contractual Commitments for the Subsequent Five Years under Long-Term Operating Leases	Operating Royalty Leases Agreements 2018 $ 8,627 $ 6,450 2019 7,077 6,017 2020 5,826 5,833 2021 4,650 5,550 2022 2,475 5,431

Fair Value (Tables)

Fair Value (Tables)	12 Months Ended
	Dec. 30, 2017
Schedule of Contingent Consideration and Derivatives Measured at Fair Value	2017 2016 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ 594 $ 9,288 Cash flow hedges 488 942 Acquisition-related liabilities and Other noncurrent liabilities Contingent consideration $ 34,301 $ 2,377 Cash flow hedges 492 1,438
Schedule of Carrying Value and Fair Value of Financial Instruments	December 30, 2017 December 31, 2016 Fair Value Carrying Value Fair Value Carrying Value Level 2 Long-term debt(1) $ 1,893,239 $ 1,832,455 $ 1,586,102 $ 1,536,065 Level 3 Current portion of deferred consideration and noncompete obligations(2) 13,493 13,493 14,874 14,874 Long term portion of deferred consideration and noncompete obligations(3) 23,834 23,834 30,287 30,287 (1) $4.8 million and $6.5 million included in current portion of debt as of December 30, 2017 and December 31, 2016, respectively. (2) Included in current portion of acquisition-related liabilities on the consolidated balance sheets. (3) Included in acquisition-related liabilities on the consolidated balance sheets.
Summit Materials, LLC
Schedule of Contingent Consideration and Derivatives Measured at Fair Value	2017 2016 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ 594 $ 9,288 Cash flow hedges 488 942 Acquisition-related liabilities and Other noncurrent liabilities Contingent consideration $ 34,301 $ 2,377 Cash flow hedges 492 1,438
Schedule of Carrying Value and Fair Value of Financial Instruments	December 30, 2017 December 31, 2016 Fair Value Carrying Value Fair Value Carrying Value Level 2 Long-term debt(1) $ 1,893,239 $ 1,832,455 $ 1,586,102 $ 1,536,065 Level 3 Current portion of deferred consideration and noncompete obligations(2) 10,993 10,993 12,375 12,375 Long term portion of deferred consideration and noncompete obligations(3) 17,938 17,938 22,784 22,784 (1) (2) (3)

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 30, 2017
Summary of Financial Data for Company's Reportable Business Segments	2017 2016 2015 Revenue*: West $ 998,843 $ 813,682 $ 804,503 East 629,919 531,294 432,310 Cement 303,813 281,087 195,484 Total revenue $ 1,932,575 $ 1,626,063 $ 1,432,297 * Intercompany sales are immaterial and the presentation above only reflects sales to external customers. 2017 2016 2015 (Loss) income from continuing operations before taxes $ (158,200) $ 40,827 $ (19,194) Interest expense 108,549 97,536 84,629 Depreciation, depletion and amortization 177,643 147,736 118,321 Accretion 1,875 1,564 1,402 IPO/ Legacy equity modification costs — 37,257 28,296 Loss on debt financings 4,815 — 71,631 Tax receivable agreement expense 271,016 14,938 — Transaction costs 7,733 6,797 9,519 Management fees and expenses — (1,379) 1,046 Non-cash compensation 21,140 12,683 5,448 Other 1,206 13,388 (13,570) Total Adjusted EBITDA $ 435,777 $ 371,347 $ 287,528 Total Adjusted EBITDA by Segment: West $ 203,590 $ 167,434 $ 150,764 East 139,108 126,007 92,303 Cement 127,547 112,991 74,845 Corporate and other (34,468) (35,085) (30,384) Total Adjusted EBITDA $ 435,777 $ 371,347 $ 287,528 2017 2016 2015 Purchases of property, plant and equipment West $ 83,591 $ 77,335 $ 39,896 East 68,556 45,492 26,268 Cement 35,803 25,408 17,151 Total reportable segments 187,950 148,235 83,315 Corporate and other 6,196 5,248 5,635 Total purchases of property, plant and equipment $ 194,146 $ 153,483 $ 88,950 2017 2016 2015 Depreciation, depletion, amortization and accretion: West $ 71,314 $ 65,345 $ 53,727 East 67,252 51,540 38,923 Cement 38,351 30,006 24,758 Total reportable segments 176,917 146,891 117,408 Corporate and other 2,601 2,409 2,315 Total depreciation, depletion, amortization and accretion $ 179,518 $ 149,300 $ 119,723 2017 2016 2015 Total assets: West $ 1,225,463 $ 902,763 $ 821,479 East 1,035,609 870,613 545,187 Cement 870,652 868,440 843,941 Total reportable segments 3,131,724 2,641,816 2,210,607 Corporate and other 655,609 139,650 185,572 Total $ 3,787,333 $ 2,781,466 $ 2,396,179 2017 2016 2015 Revenue by product*: Aggregates $ 313,383 $ 264,609 $ 219,040 Cement 282,041 250,349 167,696 Ready-mix concrete 492,302 395,917 350,262 Asphalt 285,653 239,419 252,031 Paving and related services 371,763 304,041 295,995 Other 187,433 171,728 147,273 Total revenue $ 1,932,575 $ 1,626,063 $ 1,432,297 * Revenue from the liquid asphalt terminals is included in asphalt revenue.
Summit Materials, LLC
Summary of Financial Data for Company's Reportable Business Segments	2017 2016 2015 Revenue*: West $ 998,843 $ 813,682 $ 804,503 East 629,919 531,294 432,310 Cement 303,813 281,087 195,484 Total revenue $ 1,932,575 $ 1,626,063 $ 1,432,297 * Intercompany sales are immaterial and the presentation above only reflects sales to external customers. 2017 2016 2015 Income (loss) from continuing operations before taxes $ 113,696 $ 56,805 $ (18,322) Interest expense 107,655 96,483 83,757 Depreciation, depletion and amortization 177,643 147,736 118,321 Accretion 1,875 1,564 1,402 IPO/ Legacy equity modification costs — 37,257 28,296 Loss on debt financings 4,815 — 71,631 Transaction costs 7,733 6,797 9,519 Management fees and expenses — (1,379) 1,046 Non-cash compensation 21,140 12,683 5,448 Other 1,206 13,388 (13,570) Total Adjusted EBITDA $ 435,763 $ 371,334 $ 287,528 Total Adjusted EBITDA by Segment: West $ 203,590 $ 167,434 $ 150,764 East 139,108 126,007 92,303 Cement 127,547 112,991 74,845 Corporate and other (34,482) (35,098) (30,384) Total Adjusted EBITDA $ 435,763 $ 371,334 $ 287,528 2017 2016 2015 Purchases of property, plant and equipment West $ 83,591 $ 77,335 $ 39,896 East 68,556 45,492 26,268 Cement 35,803 25,408 17,151 Total reportable segments 187,950 148,235 83,315 Corporate and other 6,196 5,248 5,635 Total purchases of property, plant and equipment $ 194,146 $ 153,483 $ 88,950 2017 2016 2015 Depreciation, depletion, amortization and accretion: West $ 71,314 $ 65,345 $ 53,727 East 67,252 51,540 38,923 Cement 38,351 30,006 24,758 Total reportable segments 176,917 146,891 117,408 Corporate and other 2,601 2,409 2,315 Total depreciation, depletion, amortization and accretion $ 179,518 $ 149,300 $ 119,723 2017 2016 2015 Total assets: West $ 1,225,463 $ 902,763 $ 821,479 East 1,035,609 870,613 545,187 Cement 870,652 868,440 843,941 Total reportable segments 3,131,724 2,641,816 2,210,607 Corporate and other 372,517 134,604 184,555 Total $ 3,504,241 $ 2,776,420 $ 2,395,162 2017 2016 2015 Revenue by product*: Aggregates $ 313,383 $ 264,609 $ 219,040 Cement 282,041 250,349 167,696 Ready-mix concrete 492,302 395,917 350,262 Asphalt 285,653 239,419 252,031 Paving and related services 371,763 304,041 295,995 Other 187,433 171,728 147,273 Total revenue $ 1,932,575 $ 1,626,063 $ 1,432,297 *

Senior Notes' Guarantor and N48

Senior Notes' Guarantor and Non-Guarantor Financial Information (Tables) - Summit Materials, LLC	12 Months Ended
	Dec. 30, 2017
Condensed Consolidating Balance Sheets	Condensed Consolidating Balance Sheets December 30, 2017 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 370,741 $ 10,254 $ 14,933 $ (12,372) $ 383,556 Accounts receivable, net — 183,139 15,191 — 198,330 Intercompany receivables 573,301 484,747 — (1,058,048) — Cost and estimated earnings in excess of billings — 9,264 248 — 9,512 Inventories — 180,283 4,156 — 184,439 Other current assets 1,167 6,354 243 — 7,764 Total current assets 945,209 874,041 34,771 (1,070,420) 783,601 Property, plant and equipment, net 9,259 1,569,118 37,047 — 1,615,424 Goodwill — 976,206 61,114 — 1,037,320 Intangible assets, net — 16,833 — — 16,833 Other assets 2,890,674 162,711 1,271 (3,003,593) 51,063 Total assets $ 3,845,142 $ 3,598,909 $ 134,203 $ (4,074,013) $ 3,504,241 Liabilities and Member’s Interest Current liabilities: Current portion of debt $ 4,765 $ — $ — $ — $ 4,765 Current portion of acquisition-related liabilities — 11,587 — — 11,587 Accounts payable 3,976 89,912 6,749 — 100,637 Accrued expenses 47,047 79,372 2,227 (12,372) 116,274 Intercompany payables 684,057 369,918 4,073 (1,058,048) — Billings in excess of costs and estimated earnings — 15,349 401 — 15,750 Total current liabilities 739,845 566,138 13,450 (1,070,420) 249,013 Long-term debt 1,810,833 — — — 1,810,833 Acquisition-related liabilities — 52,239 — — 52,239 Other noncurrent liabilities 2,870 193,801 75,209 (171,318) 100,562 Total liabilities 2,553,548 812,178 88,659 (1,241,738) 2,212,647 Total member's interest 1,291,594 2,786,731 45,544 (2,832,275) 1,291,594 Total liabilities and member’s interest $ 3,845,142 $ 3,598,909 $ 134,203 $ (4,074,013) $ 3,504,241 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 2,293,803 125,270 1,946 (2,374,230) 46,789 Total assets $ 2,957,615 $ 2,950,852 $ 96,385 $ (3,228,432) $ 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 875,804 2,180,489 29,088 (2,208,988) 876,393 Total liabilities and member’s interest $ 2,957,615 $ 2,950,852 $ 96,385 $ (3,228,432) $ 2,776,420
Condensed Consolidating Statements of Operations and Comprehensive Loss	Condensed Consolidating Statements of Operations and Comprehensive Loss Year ended December 30, 2017 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — 1,854,434 84,020 (5,879) $ 1,932,575 Cost of revenue (excluding items shown separately below) — 1,227,037 60,619 (5,879) 1,281,777 General and administrative expenses 63,954 178,023 8,426 — 250,403 Depreciation, depletion, amortization and accretion 2,601 172,738 4,179 — 179,518 Operating (loss) income (66,555) 276,636 10,796 — 220,877 Other income, net (307,876) (1,925) (533) 309,860 (474) Interest expense (income) 105,735 (2,415) 4,335 — 107,655 Income from operations before taxes 135,586 280,976 6,994 (309,860) 113,696 Income tax expense 1,518 (23,774) 1,911 — (20,345) Net income 134,068 304,750 5,083 (309,860) 134,041 Net loss attributable to noncontrolling interest — — — (27) (27) Net income attributable to member of Summit Materials, LLC $ 134,068 $ 304,750 $ 5,083 $ (309,833) $ 134,068 Comprehensive income (loss) attributable to member of Summit Materials, LLC $ 144,377 $ 302,209 $ (2,685) $ (299,524) $ 144,377 Condensed Consolidating Statements of Operations and Comprehensive Loss Year ended December 31, 2016 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 1,586,858 $ 47,064 $ (7,859) $ 1,626,063 Cost of revenue (excluding items shown separately below) — 1,047,120 32,531 (7,859) 1,071,792 General and administrative expenses 91,533 152,402 6,374 — 250,309 Depreciation, depletion, amortization and accretion 2,410 142,773 4,117 — 149,300 Operating (loss) income (93,943) 244,563 4,042 — 154,662 Other (income) expense, net (239,082) 1,908 (326) 238,874 1,374 Interest expense 83,068 9,956 3,459 — 96,483 Income from operations before taxes 62,071 232,699 909 (238,874) 56,805 Income (benefit) tax benefit — (5,551) 269 — (5,282) Net income 62,071 238,250 640 (238,874) 62,087 Net income attributable to noncontrolling interest — — — 16 16 Net income attributable to member of Summit Materials, LLC $ 62,071 $ 238,250 $ 640 $ (238,890) $ 62,071 Comprehensive income (loss) attributable to member of Summit Materials, LLC $ 63,093 $ 239,353 $ (1,485) $ (237,868) $ 63,093 Condensed Consolidating Statements of Operations and Comprehensive Loss Year ended January 2, 2016 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 1,364,622 $ 100,360 $ (32,685) $ 1,432,297 Cost of revenue (excluding items shown separately below) — 958,144 64,803 (32,685) 990,262 General and administrative expenses 73,555 107,282 6,451 — 187,288 Depreciation, depletion, amortization and accretion 2,316 112,166 5,241 — 119,723 Operating (loss) income (75,871) 187,030 23,865 — 135,024 Other income, net (107,275) 9,938 294 166,632 69,589 Interest expense 27,222 52,970 3,565 — 83,757 (Loss) income from continuing operations before taxes 4,182 124,122 20,006 (166,632) (18,322) Income tax (benefit) expense — (18,664) 401 — (18,263) (Loss) income from operations 4,182 142,786 19,605 (166,632) (59) Income from discontinued operations — (2,415) — — (2,415) Net (loss) income 4,182 145,201 19,605 (166,632) 2,356 Net income attributable to noncontrolling interest — — — (1,826) (1,826) Net (loss) income attributable to member of Summit Materials, LLC $ 4,182 $ 145,201 $ 19,605 $ (164,806) $ 4,182 Comprehensive (loss) income attributable to member of Summit Materials, LLC $ (8,738) $ 146,380 $ 5,506 $ (151,886) $ (8,738)
Condensed Consolidating Statements of Cash Flows	Condensed Consolidating Statements of Cash Flows For the year ended December 30, 2017 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ (127,102) $ 392,316 $ 29,918 $ — $ 295,132 Cash flow from investing activities: Acquisitions, net of cash acquired (24,538) (324,892) (25,500) — (374,930) Purchase of property, plant and equipment (6,196) (182,295) (5,655) — (194,146) Proceeds from the sale of property, plant, and equipment — 16,822 250 — 17,072 Other — (471) — — (471) Net cash used for investing activities (30,734) (490,836) (30,905) — (552,475) Cash flow from financing activities: Proceeds from investment by member 40,913 252,911 10,717 — 304,541 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 119,858 (108,026) (10,126) (1,706) — Payments on long-term debt (8,463) (7,967) (8) — (16,438) Purchase of noncontrolling interests — (532) — — (532) Payments on acquisition-related liabilities — (32,150) — — (32,150) Debt issuance costs (6,416) — — — (6,416) Distributions from partnership (51,986) — — — (51,986) Other (564) (282) (20) — (866) Net cash provided by financing activities 394,715 103,954 563 (1,706) 497,526 Impact of cash on foreign currency — — 701 — 701 Net increase (decrease) in cash 236,879 5,434 277 (1,706) 240,884 Cash — Beginning of period 133,862 4,820 14,656 (10,666) 142,672 Cash — End of period $ 370,741 $ 10,254 $ 14,933 $ (12,372) $ 383,556 Condensed Consolidating Statements of Cash Flows For the year ended December 31, 2016 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ (132,328) $ 373,588 $ 3,617 $ — $ 244,877 Cash flow from investing activities: Acquisitions, net of cash acquired (42,844) (294,114) — — (336,958) Purchase of property, plant and equipment (5,247) (146,336) (1,900) — (153,483) Proceeds from the sale of property, plant, and equipment — 16,606 262 — 16,868 Other — 2,921 — — 2,921 Net cash used for investing activities (48,091) (420,923) (1,638) — (470,652) Cash flow from financing activities: Proceeds from investment by member (502,140) 529,517 — — 27,377 Capital issuance costs (136) — — — (136) Net proceeds from debt issuance 354,000 — — — 354,000 Loans received from and payments made on loans from other Summit Companies 440,738 (442,072) 400 934 — Payments on long-term debt (110,500) (10,202) — — (120,702) Payments on acquisition-related liabilities (400) (29,140) — — (29,540) Financing costs (5,801) — — — (5,801) Distributions from partnership (42,192) — — — (42,192) Other — (16) — — (16) Net cash provided by financing activities 133,569 48,087 400 934 182,990 Impact of cash on foreign currency — — 69 — 69 Net (decrease) increase in cash (46,850) 752 2,448 934 (42,716) Cash — Beginning of period 180,712 4,068 12,208 (11,600) 185,388 Cash — End of period $ 133,862 $ 4,820 $ 14,656 $ (10,666) $ 142,672 Condensed Consolidating Statements of Cash Flows For the year ended January 2, 2016 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ (276,104) $ 356,187 $ 18,287 $ (167) $ 98,203 Cash flow from investing activities: Acquisitions, net of cash acquired — (510,017) — — (510,017) Purchase of property, plant and equipment (5,636) (81,980) (1,334) — (88,950) Proceeds from the sale of property, plant, and equipment — 12,945 165 — 13,110 Other — 1,510 — — 1,510 Net cash used for investing activities (5,636) (577,542) (1,169) — (584,347) Cash flow from financing activities: Proceeds from investment by member (155,060) 662,826 — — 507,766 Capital issuance costs (12,930) — — — (12,930) Net proceeds from debt issuance 1,748,875 — — — 1,748,875 Loans received from and payments made on loans from other Summit Companies (208,459) 226,703 (12,700) (5,544) — Payments on long-term debt (859,796) (646,746) — 1,056 (1,505,486) Payments on acquisition-related liabilities (166) (17,890) — — (18,056) Financing costs (14,246) — — — (14,246) Distributions from partnership (46,603) — — — (46,603) Other — (167) — 167 — Net cash provided by (used for) financing activities 451,615 224,726 (12,700) (4,321) 659,320 Impact of cash on foreign currency — — (1,003) — (1,003) Net increase (decrease) in cash 169,875 3,371 3,415 (4,488) 172,173 Cash — Beginning of period 10,837 697 8,793 (7,112) 13,215 Cash — End of period $ 180,712 $ 4,068 $ 12,208 $ (11,600) $ 185,388

Supplementary Data (Unaudited)

Supplementary Data (Unaudited) (Tables)	12 Months Ended
	Dec. 30, 2017
Supplemental Financial Information	2017 2016 4Q 3Q 2Q 1Q 4Q 3Q 2Q 1Q Net revenue $ 440,610 $ 574,387 $ 478,368 $ 259,044 $ 387,389 $ 480,210 $ 412,636 $ 208,039 Operating income (loss) 57,306 113,911 82,444 (32,784) 48,761 88,410 46,948 (29,457) Net income (loss) (1) 44,510 84,287 52,088 (55,108) 6,049 61,106 21,505 (42,534) Net income (loss) attributable to Summit Inc. (1) 43,010 81,264 50,000 (52,444) (290) 44,820 13,371 (21,118) Basic earnings per share attributable to Summit Inc. (1) $ 0.39 $ 0.74 $ 0.46 $ (0.49) $ (0.00) $ 0.59 $ 0.21 $ (0.40) Diluted earnings per share attributable to Summit Inc. (1) 0.38 0.73 0.46 (0.49) (0.00) 0.59 0.20 (0.40) The third quarter of 2017 amounts are revised from prior disclosed amounts due to adjustments identified during the fourth quarter of 2017.
Summit Materials, LLC
Supplemental Financial Information	2017 2016 4Q 3Q 2Q 1Q 4Q 3Q 2Q 1Q Net revenue $ 440,610 $ 574,387 $ 478,368 $ 259,044 $ 387,389 $ 480,210 $ 412,636 $ 208,039 Operating income (loss) 57,306 113,911 82,444 (32,784) 48,761 88,410 46,948 (29,457) Net income (loss) 52,435 82,633 53,827 (54,854) 21,211 61,360 21,759 (42,243)

Summary of Organization and S50

Summary of Organization and Significant Accounting Policies - General Information and Equity Offerings (Details) $ in Thousands	Aug. 13, 2015USD ($)	Jul. 17, 2015USD ($)	Aug. 13, 2015USD ($)	Dec. 30, 2017USD ($)segmentfacilityshares	Dec. 31, 2016shares	Jan. 02, 2016USD ($)	Mar. 16, 2015
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Number of plants | facility				2
Number of operating segments | segment				3
Length of fiscal quarter				91 days
Interval period for 53 week fiscal year				7 years
Equity Offering
Proceeds from sale of common stock, net of underwriting discounts				$ 237,600		$ 1,037,444
Percentage of benefits to be paid on tax receivable agreement				85.00%
Principles of Consolidation
Voting power (as a percent)				96.80%	95.00%	51.00%
Minimum
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Length of fiscal year				364 days
Maximum
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Length of fiscal year				371 days
Continental Cement
Principles of Consolidation
Ownership Percentage							70.00%
Davenport Assets
Equity Offering
Cash paid for acquisitions	$ 80,000	$ 370,000	$ 450,000
Summit Materials, LLC
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Number of plants | facility				2
Number of operating segments | segment				3
Length of fiscal quarter				91 days
Interval period for 53 week fiscal year				7 years
Summit Materials, LLC | Minimum
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Length of fiscal year				364 days
Summit Materials, LLC | Maximum
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Length of fiscal year				371 days
Summit Materials, LLC | Continental Cement
Principles of Consolidation
Noncontrolling interest elimination (as a percent)				30.00%
Summit Materials, LLC | Ohio Valley Asphalt
Principles of Consolidation
Noncontrolling interest elimination (as a percent)				20.00%
Summit Materials, LLC | Davenport Assets
Equity Offering
Cash paid for acquisitions	$ 450,000	$ 370,000
Summit Holdings LP
Principles of Consolidation
Voting power (as a percent)				100.00%
Noncontrolling interest elimination (as a percent)				3.20%	5.00%
Summit Materials, Inc. and Summit Holdings, LP
Equity Offering
Common stock issued (in shares) | shares				10,000,000	1,038

Summary of Organization and S51

Summary of Organization and Significant Accounting Policies - Business and Credit Concentration (Details)	12 Months Ended
	Dec. 30, 2017stateitem	Dec. 31, 2016item	Jan. 02, 2016item	Dec. 27, 2014item
Business and Credit Concentrations
Number of states in which the entity operates	23
Percentage of benefits to be paid on tax receivable agreement	85.00%
Sales | Customer Concentration Risk
Business and Credit Concentrations
Number of customers accounted for more than 10% of total revenue	0	0	0
Sales | Customer Concentration Risk | Maximum
Business and Credit Concentrations
Customer accounted revenue (as a percent)	10.00%	10.00%	10.00%
Summit Materials, LLC
Business and Credit Concentrations
Number of states in which the entity operates | state	23
Summit Materials, LLC | Sales | Maximum
Business and Credit Concentrations
Customer accounted revenue (as a percent)		10.00%	10.00%	10.00%
Summit Materials, LLC | Sales | Customer Concentration Risk
Business and Credit Concentrations
Number of customers accounted for more than 10% of total revenue		0	0	0
Tax Receivable Agreement
Business and Credit Concentrations
Percentage of benefits to be paid on tax receivable agreement	85.00%

Summary of Organization and S52

Summary of Organization and Significant Accounting Policies - New Accounting Standards (Details) - USD ($)	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016	Jan. 03, 2016
New Accounting Standards
Cost of Goods Sold	$ 898,281,000	$ 751,419,000	$ 676,074,000
Other (income) expense, net	(5,303,000)	1,361,000	(2,042,000)
General and administrative expenses	242,670,000	243,512,000	177,769,000
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		(278,000)	(383,000)
Other (income) expense, net		278,000	383,000
General and administrative expenses		350,000
Summit Materials, LLC
New Accounting Standards
Cost of Goods Sold	898,281,000	751,419,000	676,074,000
Other (income) expense, net	(5,289,000)	1,374,000	(2,042,000)
General and administrative expenses	$ 242,670,000	243,512,000	177,769,000
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		(278,000)	$ (383,000)
General and administrative expenses		$ (350,000)

Acquisitions - Completed Acquis

Acquisitions - Completed Acquisitions Information (Details) - item	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
West
Business Acquisition [Line Items]
Number of business acquisitions	6	3	3
East
Business Acquisition [Line Items]
Number of business acquisitions	8	5
Cement
Business Acquisition [Line Items]
Number of business acquisitions		1	1
Summit Materials, LLC | West
Business Acquisition [Line Items]
Number of business acquisitions	6	3	3
Summit Materials, LLC | East
Business Acquisition [Line Items]
Number of business acquisitions	8	5
Summit Materials, LLC | Cement
Business Acquisition [Line Items]
Number of business acquisitions		1	1

Acquisitions - Summary of Asset

Acquisitions - Summary of Assets Acquired and Liabilities Assumed (Detail) $ in Thousands	Aug. 13, 2015USD ($)	Aug. 11, 2015USD ($)	Jul. 17, 2015USD ($)	Aug. 13, 2015USD ($)	Apr. 01, 2017USD ($)	Dec. 30, 2017USD ($)facility	Dec. 31, 2016USD ($)	Jan. 02, 2016USD ($)
Business Acquisition [Line Items]
Net gain on asset disposals						$ 7,638	$ 3,102	$ 23,087
Number of Plants Owned and Operated | facility						2
Goodwill						$ 1,036,320	782,212	596,397
Amount reclassified from financial assets to liabilities					$ 1,200
Cement
Business Acquisition [Line Items]
Goodwill						204,656	204,538	194,163
Summit Materials, LLC
Business Acquisition [Line Items]
Net gain on asset disposals						$ (3,856)		9,877
Number of Plants Owned and Operated | facility						2
Goodwill						$ 1,037,320	782,212	596,397
Amount reclassified from financial assets to liabilities					$ 1,200
Summit Materials, LLC | Cement
Business Acquisition [Line Items]
Goodwill						204,656	204,538	$ 194,163
Davenport Assets
Business Acquisition [Line Items]
Cash paid for acquisitions	$ 80,000		$ 370,000	$ 450,000
Davenport Assets | Follow on Public Offering
Business Acquisition [Line Items]
Cash paid for acquisitions		$ 80,000
Davenport Assets | Summit Materials, LLC
Business Acquisition [Line Items]
Cash paid for acquisitions	450,000		370,000
Davenport Assets | Summit Materials, LLC | Follow on Public Offering
Business Acquisition [Line Items]
Cash paid for acquisitions	$ 80,000
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
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
2017 Acquisitions
Business Acquisition [Line Items]
Financial assets						31,615
Inventories						8,300
Property, plant and equipment						160,975
Intangible assets						161
Other assets						4,200
Financial liabilities						(15,501)
Other long-term liabilities						(17,610)
Net assets acquired						172,140
Goodwill						247,536
Purchase price						419,676
Acquisition related liabilities						(43,452)
Other						(1,294)
Net cash paid for acquisitions						374,930
2017 Acquisitions | Summit Materials, LLC
Business Acquisition [Line Items]
Financial assets						31,615
Inventories						8,300
Property, plant and equipment						160,975
Intangible assets						161
Other assets						4,200
Financial liabilities						(15,501)
Other long-term liabilities						(17,610)
Net assets acquired						172,140
Goodwill						247,536
Purchase price						419,676
Acquisition related liabilities						(43,452)
Other						(1,294)
Net cash paid for acquisitions						$ 374,930

Acquisitions - Contractual Obli

Acquisitions - Contractual Obligations (Details) $ in Thousands	12 Months Ended
	Dec. 30, 2017USD ($)
Minimum
Remaining payments on contractual obligations
Term of payment for deferred consideration	5 years
Maximum
Remaining payments on contractual obligations
Term of payment for deferred consideration	20 years
Noncompete and Deferred Consideration Agreements [Member]
Remaining payments on contractual obligations
2,018	$ 13,760
2,019	9,187
2,020	7,973
2,021	7,958
2,022	1,803
Thereafter	6,763
Total scheduled payments	47,444
Present value adjustments	(10,117)
Total noncompete obligations and deferred consideration	$ 37,327
Summit Materials, LLC
Remaining payments on contractual obligations
Average term of noncompete agreements	5 years
Summit Materials, LLC | Minimum
Remaining payments on contractual obligations
Term of payment for deferred consideration	5 years
Summit Materials, LLC | Maximum
Remaining payments on contractual obligations
Term of payment for deferred consideration	20 years
Summit Materials, LLC | Noncompete and Deferred Consideration Agreements [Member]
Remaining payments on contractual obligations
2,018	$ 11,260
2,019	6,687
2,020	5,473
2,021	5,458
2,022	1,803
Thereafter	6,763
Total scheduled payments	37,444
Present value adjustments	(8,513)
Total noncompete obligations and deferred consideration	$ 28,931

Goodwill - Additional Informati

Goodwill - Additional Information (Details) $ in Millions	12 Months Ended
	Dec. 30, 2017USD ($)item	Dec. 27, 2014USD ($)
Goodwill
Number of reporting units with goodwill	12
Number of reporting units assessed under qualitative assessment	5
Accumulated impairment losses | $		$ 68.2
Summit Materials, LLC
Goodwill
Number of reporting units with goodwill	12
Number of reporting units assessed under qualitative assessment	5
Goodwill impairment | $	$ 0
Accumulated impairment losses | $		$ 68.2

Goodwill - Summary of Goodwill

Goodwill - Summary of Goodwill by Reportable Segments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016
Goodwill [Roll Forward]
Beginning balance	$ 782,212	$ 596,397
Acquisitions	249,958	184,490
Foreign currency translation adjustments	4,150	1,325
Ending balance	1,036,320	782,212
Summit Materials, LLC
Goodwill [Roll Forward]
Beginning balance	782,212	596,397
Acquisitions	250,958	184,490
Foreign currency translation adjustments	4,150	1,325
Ending balance	1,037,320	782,212
West
Goodwill [Roll Forward]
Beginning balance	334,257	303,926
Acquisitions	187,883	29,006
Foreign currency translation adjustments	4,150	1,325
Ending balance	526,290	334,257
West | Summit Materials, LLC
Goodwill [Roll Forward]
Beginning balance	334,257	303,926
Acquisitions	188,883	29,006
Foreign currency translation adjustments	4,150	1,325
Ending balance	527,290	334,257
East
Goodwill [Roll Forward]
Beginning balance	243,417	98,308
Acquisitions	61,957	145,109
Ending balance	305,374	243,417
East | Summit Materials, LLC
Goodwill [Roll Forward]
Beginning balance	243,417	98,308
Acquisitions	61,957	145,109
Ending balance	305,374	243,417
Cement
Goodwill [Roll Forward]
Beginning balance	204,538	194,163
Acquisitions	118	10,375
Ending balance	204,656	204,538
Cement | Summit Materials, LLC
Goodwill [Roll Forward]
Beginning balance	204,538	194,163
Acquisitions	118	10,375
Ending balance	$ 204,656	$ 204,538

Revenue Recognition - Summary o

Revenue Recognition - Summary of Accounts Receivable, Net (Details) - USD ($) $ in Thousands	Dec. 30, 2017	Dec. 31, 2016
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade accounts receivable	$ 187,528	$ 152,845
Retention receivables	14,973	12,117
Receivables from related parties	468	721
Accounts receivable	202,969	165,683
Less: Allowance for doubtful accounts	(4,639)	(3,306)
Accounts receivable, net	198,330	162,377
Summit Materials, LLC
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade accounts receivable	187,528	152,845
Retention receivables	14,973	12,117
Receivables from related parties	468	721
Accounts receivable	202,969	165,683
Less: Allowance for doubtful accounts	(4,639)	(3,306)
Accounts receivable, net	$ 198,330	$ 162,377

Inventories - Components of Inv

Inventories - Components of Inventories (Details) - USD ($) $ in Thousands	Dec. 30, 2017	Dec. 31, 2016
Inventories
Aggregate stockpiles	$ 126,791	$ 103,073
Finished goods	34,667	35,071
Work in process	7,729	6,440
Raw materials	15,252	13,095
Total	184,439	157,679
Summit Materials, LLC
Inventories
Aggregate stockpiles	126,791	103,073
Finished goods	34,667	35,071
Work in process	7,729	6,440
Raw materials	15,252	13,095
Total	$ 184,439	$ 157,679

Property, Plant and Equipment60

Property, Plant and Equipment, net and Intangibles, net - Components of Property, Plant and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 2,247,265	$ 1,931,006
Less accumulated depreciation, depletion and amortization	(631,841)	(484,554)
Property, plant and equipment, net	1,615,424	1,446,452
Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	2,247,265	1,931,006
Less accumulated depreciation, depletion and amortization	(631,841)	(484,554)
Property, plant and equipment, net	1,615,424	1,446,452
Land (mineral bearing) and asset retirement costs
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	274,083	227,558
Land (mineral bearing) and asset retirement costs | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	274,083	227,558
Land (non-mineral bearing)
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	168,501	146,099
Land (non-mineral bearing) | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	168,501	146,099
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 170,615	160,638
Buildings and improvements | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years
Buildings and improvements | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	30 years
Buildings and improvements | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 170,615	160,638
Buildings and improvements | Summit Materials, LLC | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years
Buildings and improvements | Summit Materials, LLC | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	30 years
Plants, machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 1,068,007	965,522
Plants, machinery and equipment | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	15 years
Plants, machinery and equipment | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	20 years
Plants, machinery and equipment | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 1,068,007	965,522
Plants, machinery and equipment | Summit Materials, LLC | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	15 years
Plants, machinery and equipment | Summit Materials, LLC | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	20 years
Mobile equipment and barges
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 391,256	307,885
Mobile equipment and barges | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	6 years
Mobile equipment and barges | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	8 years
Mobile equipment and barges | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 391,256	307,885
Mobile equipment and barges | Summit Materials, LLC | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	6 years
Mobile equipment and barges | Summit Materials, LLC | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	8 years
Office equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 33,314	26,096
Office equipment | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Office equipment | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years
Office equipment | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 33,314	26,096
Office equipment | Summit Materials, LLC | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Office equipment | Summit Materials, LLC | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years
Truck and auto fleet
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 47,270	32,236
Truck and auto fleet | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Truck and auto fleet | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	8 years
Truck and auto fleet | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 47,270	32,236
Truck and auto fleet | Summit Materials, LLC | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Truck and auto fleet | Summit Materials, LLC | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	8 years
Landfill airspace and improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 49,480	48,513
Landfill airspace and improvements | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years
Landfill airspace and improvements | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	30 years
Landfill airspace and improvements | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 49,480	48,513
Landfill airspace and improvements | Summit Materials, LLC | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years
Landfill airspace and improvements | Summit Materials, LLC | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	30 years
Construction in progress
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 44,739	16,459
Construction in progress | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 44,739	$ 16,459
Other | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	4 years
Other | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	20 years
Other | Summit Materials, LLC | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	4 years
Other | Summit Materials, LLC | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	20 years

Property, Plant and Equipment61

Property, Plant and Equipment, net and Intangibles, net - Capital Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Property, Plant and Equipment [Line Items]
Depreciation, depletion and amortization expense	$ 177,643	$ 147,736	$ 118,321
Property, plant and equipment, net	1,615,424	1,446,452
Property, plant and equipment, accumulated depreciation, depletion and amortization	631,841	484,554
Capital lease obligations, current	19,276	11,766
2,018	20,500
2,019	7,600
2,020	5,900
2,021	1,400
2,022	600
General and administrative expenses
Property, Plant and Equipment [Line Items]
Gain (loss) on disposition	7,500	6,800	23,500
Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Depreciation, depletion and amortization expense	177,643	147,736	$ 118,321
Property, plant and equipment, net	1,615,424	1,446,452
Property, plant and equipment, accumulated depreciation, depletion and amortization	631,841	484,554
Capital lease obligations, current	19,276	11,766
2,018	20,500
2,019	7,600
2,020	5,900
2,021	1,400
2,022	600
Capital leases for equipment and building
Property, Plant and Equipment [Line Items]
Property, plant and equipment, net	51,200	49,800
Property, plant and equipment, accumulated depreciation, depletion and amortization	18,500	10,600
Capital leases for equipment and building | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, plant and equipment, net	51,200	49,800
Property, plant and equipment, accumulated depreciation, depletion and amortization	$ 18,500	10,600
Capital leases for equipment and building | Summit Materials, LLC | Maximum
Property, Plant and Equipment [Line Items]
Equipment leases terms	5 years
Building lease original term	30 years
Accrued expenses | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Capital lease obligations, current	$ 19,300	11,800
Accrued expenses | Capital leases for equipment and building
Property, Plant and Equipment [Line Items]
Capital lease obligations, current	19,300	11,800
Noncurrent liabilities | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Capital lease obligations, noncurrent	16,400	27,500
Noncurrent liabilities | Capital leases for equipment and building
Property, Plant and Equipment [Line Items]
Capital lease obligations, noncurrent	$ 16,400	$ 27,500

Property, Plant and Equipment62

Property, Plant and Equipment, net and Intangibles, net - Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 23,531	$ 25,843
Accumulated Amortization	(6,698)	(7,854)
Net Carrying Amount	16,833	17,989
Amortization expense	1,300	2,600	$ 2,200
Estimated amortization expense
2,018	1,281
2,019	1,268
2,020	1,185
2,021	1,142
2,022	1,113
Thereafter	10,844
Total	16,833	17,989
Summit Materials, LLC
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	23,531	25,843
Accumulated Amortization	(6,698)	(7,854)
Net Carrying Amount	16,833	17,989
Amortization expense	1,300	2,600	$ 2,200
Estimated amortization expense
2,018	1,281
2,019	1,268
2,020	1,185
2,021	1,142
2,022	1,113
Thereafter	10,844
Total	16,833	17,989
Leases
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	15,888	15,888
Accumulated Amortization	(4,178)	(3,382)
Net Carrying Amount	11,710	12,506
Leases | Summit Materials, LLC
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	15,888	15,888
Accumulated Amortization	(4,178)	(3,382)
Net Carrying Amount	11,710	12,506
Reserve Rights
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	6,234	8,706
Accumulated Amortization	(1,625)	(3,710)
Net Carrying Amount	4,609	4,996
Reserve Rights | Summit Materials, LLC
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	6,234	8,706
Accumulated Amortization	(1,625)	(3,710)
Net Carrying Amount	4,609	4,996
Trade Names
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,000	1,000
Accumulated Amortization	(758)	(658)
Net Carrying Amount	242	342
Trade Names | Summit Materials, LLC
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,000	1,000
Accumulated Amortization	(758)	(658)
Net Carrying Amount	242	342
Other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	409	249
Accumulated Amortization	(137)	(104)
Net Carrying Amount	272	145
Other | Summit Materials, LLC
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	409	249
Accumulated Amortization	(137)	(104)
Net Carrying Amount	$ 272	$ 145

Accrued Expenses - Components o

Accrued Expenses - Components of Accrued Expenses (Details) - USD ($) $ in Thousands	Dec. 30, 2017	Dec. 31, 2016
Schedule Of Accrued Expenses [Line Items]
Interest	$ 24,095	$ 22,991
Payroll and benefits	33,915	30,546
Capital lease obligations	19,276	11,766
Insurance	11,455	11,966
Non-income taxes	7,236	5,491
Professional fees	1,717	2,459
Other	18,935	26,386
Total	116,629	111,605
Summit Materials, LLC
Schedule Of Accrued Expenses [Line Items]
Interest	24,095	22,991
Payroll and benefits	33,915	30,546
Capital lease obligations	19,276	11,766
Insurance	11,455	11,966
Non-income taxes	7,467	5,491
Professional fees	1,717	2,459
Other	18,349	25,254
Total	$ 116,274	$ 110,473

Debt - Schedule of Debt (Detail

Debt - Schedule of Debt (Details) - USD ($) $ in Thousands	Dec. 30, 2017	Nov. 21, 2017	Jan. 19, 2017	Dec. 31, 2016
Debt
Total debt	$ 1,832,455			$ 1,536,065
Current portion of long-term debt	4,765			6,500
Long-term debt	1,827,690			1,529,565
Gross amount	1,835,375
Debt discount	2,920
Summit Materials, LLC
Debt
Total debt	1,832,455			1,536,065
Current portion of long-term debt	4,765			6,500
Long-term debt	1,827,690			1,529,565
Gross amount	1,835,375
Debt discount	2,920
Term Loan, due 2022 | Summit Materials, LLC
Debt
Gross amount			$ 640,300
Term Loan, due 2024
Debt
Total debt	633,805			637,658
Gross amount	635,400			640,300
Debt discount	1,600			2,600
Term Loan, due 2024 | Summit Materials, LLC
Debt
Total debt	633,805			637,658
Gross amount	635,400	$ 635,400		640,300
Debt discount	1,600			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 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	$ 648,650			$ 648,407
Gross amount	650,000			650,000
Debt discount	$ 1,400			$ 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	$ 648,650			$ 648,407
Gross amount	650,000			650,000
Debt discount	$ 1,400			$ 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
Total 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	Dec. 30, 2017USD ($)
Contractual payments of long-term debt
2,018	$ 4,765
2,019	6,354
2,020	7,942
2,021	6,354
2,022	256,354
Thereafter	1,553,606
Total	1,835,375
Less: Original issue net discount	(2,920)
Less: Capitalized loan costs	(16,857)
Total debt	1,815,598
Summit Materials, LLC
Contractual payments of long-term debt
2,018	4,765
2,019	6,354
2,020	7,942
2,021	6,354
2,022	256,354
Thereafter	1,553,606
Total	1,835,375
Less: Original issue net discount	(2,920)
Less: Capitalized loan costs	(16,857)
Total debt	$ 1,815,598

Debt - Senior Notes - Additiona

Debt - Senior Notes - Additional Information (Details) - USD ($) $ in Thousands	Jun. 01, 2017	Mar. 08, 2016	Aug. 13, 2015	Jul. 17, 2015	Aug. 13, 2015	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016	Nov. 28, 2015	Aug. 22, 2015	Apr. 25, 2015
Davenport Assets
Debt
Purchase price			$ 80,000	$ 370,000	$ 450,000
8 1/2% Senior Notes, due 2022
Debt
Senior notes, interest rate (as a percent)						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%
10 1/2% Senior Notes, due 2020
Debt
Senior notes, interest rate (as a percent)								10.50%
Senior notes, aggregate principal amount redeemed									$ 153,800	$ 183,000	$ 288,200
Charges on redemption							$ 56,500
Prepayment premium							66,600
Write off of deferred financing fees							11,900
Net benefit from the write-off the original issuance premium and discount							$ 22,000
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%
Issuers | 5 1/8% Senior Notes, due 2025
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
Summit Materials, LLC
Debt
Write off of deferred financing fees						$ 1,683
Summit Materials, LLC | Davenport Assets
Debt
Purchase price			$ 450,000	$ 370,000
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	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Nov. 21, 2017	Jan. 19, 2017
Debt
Outstanding principal amount	$ 1,835,375
Term Loan, due 2024
Debt
Outstanding principal amount	635,400	$ 640,300
Summit Materials, LLC
Debt
Outstanding principal amount	1,835,375
Financing fees recognized	$ 3,990	3,403
Summit Materials, LLC | Senior Secured Credit Facilities
Debt
First lien leverage ratio	4.75
Summit Materials, LLC | Term Loan, due 2022
Debt
Outstanding principal amount				$ 640,300
Summit Materials, LLC | Term Loan, due 2024
Debt
Debt instrument, face amount	$ 650,000
Outstanding principal amount	635,400	$ 640,300	$ 635,400
Summit Materials, LLC | Revolving Credit Facility
Debt
Maximum borrowing capacity	$ 235,000
Quarterly principal repayments percentage	0.25%
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) - Summit Materials, LLC - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016
Deferred finance costs
Beginning balance	$ 18,290	$ 15,892
Loan origination fees	6,416	5,801
Amortization	(3,990)	(3,403)
Write off of deferred financing fees	(1,683)
Ending balance	$ 19,033	$ 18,290

Debt - Other - Additional Infor

Debt - Other - Additional Information (Details) CAD in Millions	Jan. 15, 2015CAD
Canadian subsidiary credit agreement
Debt
Revolving credit commitment	CAD 6
Canadian subsidiary credit agreement, Capital equipment
Debt
Revolving credit commitment	CAD 0.5
Basis spread on variable rate	0.90%
Canadian subsidiary credit agreement, Guarantees
Debt
Revolving credit commitment	CAD 0.4
Prime rate | Canadian subsidiary credit agreement, Operating activities
Debt
Basis spread on variable rate	0.20%

Income Taxes - Components of In

Income Taxes - Components of Income Tax Benefit (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Provision for income taxes:
Current	$ 2,530	$ 2,835	$ 1,605
Deferred	(286,507)	(8,134)	(19,868)
Income tax expense (benefit)	(283,977)	(5,299)	(18,263)
Valuation allowance	1,675	502,839	263,825
Summit Materials, LLC
Provision for income taxes:
Current	2,762	2,835	1,605
Deferred	(23,107)	(8,134)	(19,868)
Income tax expense (benefit)	(20,345)	(5,282)	$ (18,263)
Valuation allowance	$ 1,675	$ 2,677

Income Taxes - Schedule of Inco

Income Taxes - Schedule of Income Tax Benefit (Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Effective Income Tax Rate Continuing Operations Tax Rate Reconciliation [Line Items]
Income tax benefit (expense) at federal statutory tax rate	$ (55,365)	$ 14,290	$ (6,718)
Less: Income tax (benefit) expense at federal statutory tax rate for LLC entities	(2,123)	(10,608)	(22,649)
State and local income taxes	(5,209)	2,490	(2,389)
Permanent differences	(4,410)	(5,902)	2,147
Effective tax rate change	216,904	(1,432)	10
Tax receivable agreement expense	104,804	5,228
Change in valuation allowance	(500,162)	239,008	261,302
Impact of LP Unit ownership change	(31,790)	(252,456)	(249,400)
Other	(6,626)	4,083	(566)
Income tax expense (benefit)	$ (283,977)	(5,299)	(18,263)
U.S. statutory rate	35.00%
Summit Materials, LLC
Effective Income Tax Rate Continuing Operations Tax Rate Reconciliation [Line Items]
Income tax benefit (expense) at federal statutory tax rate	$ 39,797	19,882	(6,412)
Less: Income tax (benefit) expense at federal statutory tax rate for LLC entities	(36,171)	(21,042)	(9,908)
State and local income taxes	1,751	1,279	(2,389)
Permanent differences	(630)	(1,726)	2,147
Effective tax rate change	(24,243)	(1,432)	10
Change in valuation allowance		148
Other	(849)	(2,408)	(1,711)
Income tax expense (benefit)	$ (20,345)	$ (5,282)	$ (18,263)
U.S. statutory rate	35.00%

Income Taxes - Components of Ne

Income Taxes - Components of Net Deferred Income Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Deferred tax (liabilities) assets:
Net intangible assets	$ 316,950	$ 591,464
Accelerated depreciation	(147,943)	(184,794)
Net operating loss	94,751	71,379
Investment in limited partnership	(14,467)	(13,633)
Mining reclamation reserve	1,239	1,220
Working capital (e.g., accrued compensation, prepaid assets)	(35,237)	(41,529)
Less valuation allowance on loss carryforwards	(1,675)	(502,839)	$ (263,825)
Net deferred tax asset, net	284,092	4,326
Less foreign deferred tax liability included in other non-current liabilities	(3,992)
Net deferred tax asset	280,100	4,326
Income tax expense (benefit)	(283,977)	(5,299)	(18,263)
Summit Materials, LLC
Deferred tax (liabilities) assets:
Net intangible assets	(1,256)	(999)
Accelerated depreciation	(47,920)	(58,094)
Net operating loss	20,671	24,884
Investment in limited partnership	(10,800)	(12,899)
Mining reclamation reserve	488	582
Working capital (e.g., accrued compensation, prepaid assets)	(1,267)	(1,386)
Less valuation allowance on loss carryforwards	(1,675)	(2,677)
Deferred tax liabilities, net	(37,550)	(45,140)
Net deferred tax liability, net	(39,225)	(47,817)
Income tax expense (benefit)	$ (20,345)	$ (5,282)	$ (18,263)

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets and Tax Receivable Agreement (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Jan. 31, 2018	Dec. 31, 2018	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Income Taxes
Income tax expense (benefit)			$ (283,977)	$ (5,299)	$ (18,263)
U.S. statutory rate			35.00%
Reduction of net deferred tax assets due to change in statutory rate	$ 216,900
Deferred tax assets subject to TRA			$ 390,000
Deferred tax assets subject to TRA, net			$ 317,000
Percentage of benefits to be paid on tax receivable agreement			85.00%
Tax receivable agreement liability			$ 331,340	58,145
Tax receivable agreement expense			271,016	14,938
Deferred tax asset, Investment in limited partnership			12,400	422,500	216,300
Alternative minimum tax credit			200
Deferred tax liability, fixed assets			147,943	184,794
Valuation Allowance
Valuation allowance			(1,675)	(502,839)	(263,825)
Exchange of L.P. Units			(31,790)	(252,456)
Release of valuation allowance and other			531,952	13,448
Other			$ 1,002	(6)
Forecast
Income Taxes
U.S. statutory rate		21.00%
Tax Receivable Agreement
Income Taxes
Percentage of benefits to be paid on tax receivable agreement			85.00%
Reclassification amount				58,100
Tax benefit deemed probable			$ 501,800
Tax Receivable Agreement | Other noncurrent liabilities
Income Taxes
Tax receivable agreement liability			331,900	59,300
Tax Receivable Agreement | Accrued expenses.
Income Taxes
Tax receivable agreement liability			600	1,100
Federal
Income Taxes
Net operating loss carryforwards			374,500
Summit Materials, LLC
Income Taxes
Income tax expense (benefit)			$ (20,345)	(5,282)	$ (18,263)
U.S. statutory rate			35.00%
Net operating loss carryforwards			$ 79,600
Alternative minimum tax credit			200
Deferred tax liability, fixed assets			47,920	58,094
Operating loss carryforwards valuation allowance recorded			1,700	2,700
Distributions to LP Unitholders			49,200	39,700
Distributions to Summit Inc.			47,500	26,700
Valuation Allowance
Valuation allowance			(1,675)	(2,677)
Summit Materials, LLC | Federal
Valuation Allowance
Loss carryforwards			(84,600)
Summit Materials, LLC | State and Local Jurisdiction
Valuation Allowance
Loss carryforwards			(63,700)
Summit Holdings LP
Income Taxes
Distributions to LP Unitholders			$ 1,700	$ 13,000

Net Earnings Per Share - Schedu

Net Earnings Per Share - Schedule of Basic to Diluted Income Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 30, 2017	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Reconciliation of basic to diluted loss per share
Net income (loss) attributable to Summit Inc.	$ 43,010	$ 81,264	$ 50,000	$ (52,444)	$ (290)	$ 44,820	$ 13,371	$ (21,118)	$ 121,830	$ 36,783	$ 27,718
Add: Noncontrolling interest impact of LP Unit conversion											17,803
Diluted net income attributable to Summit Inc.									$ 121,830	$ 36,783	$ 45,521
LP Units
Reconciliation of basic to diluted loss per share
Add: weighted average of LP Units											50,059,648
Anti dilutive shares excluded from calculation of earnings per share									4,371,705	32,327,907
Stock options
Reconciliation of basic to diluted loss per share
Add: Share-based payment arrangements									308,355	140,142
Anti dilutive shares excluded from calculation of earnings per share											2,265,584
Warrants
Reconciliation of basic to diluted loss per share
Add: warrants									42,035	16,123	37,714
Restricted stock
Reconciliation of basic to diluted loss per share
Add: Share-based payment arrangements									308,221	240,633	7,523
Performance stock units
Reconciliation of basic to diluted loss per share
Add: Share-based payment arrangements									135,849	86,568
Common Class A
Reconciliation of basic to diluted loss per share
Weighted average shares of Class A common stock outstanding									108,696,438	70,355,042	40,888,437
Basic income (loss) per share									$ 1.12	$ 0.52	$ 0.68
Weighted average dilutive shares outstanding									109,490,898	70,838,508	90,993,322
Diluted earnings per share									$ 1.11	$ 0.52	$ 0.50
Summit Materials, LLC
Reconciliation of basic to diluted loss per share
Net income (loss) attributable to Summit Inc.									$ 134,068	$ 62,071	$ 4,182

Stockholders' Equity - General

Stockholders' Equity - General Information and Equity Offerings (Details) $ / shares in Units, $ in Thousands

Jan. 10, 2017USD ($)$ / sharesshares

Dec. 28, 2016shares

Dec. 22, 2016shares

Aug. 13, 2015USD ($)

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

Jul. 17, 2015USD ($)facility

Mar. 17, 2015USD ($)itemshares

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

Aug. 13, 2015USD ($)

Apr. 25, 2015USD ($)

Dec. 30, 2017USD ($)segmentfacilityshares

Dec. 31, 2016shares

Jan. 02, 2016USD ($)shares

Nov. 28, 2015USD ($)

Aug. 22, 2015USD ($)

Mar. 16, 2015shares

May 31, 2010shares

Summary Of Significant Accounting Policies And Recent Accounting Pronouncements

Number of plants | facility

2

Number of operating segments | segment

3

Length of fiscal quarter

91 days

Interval period for 53 week fiscal year

7 years

Equity Offering

Proceeds from sale of common stock, net of underwriting discounts | $

$ 237,600

$ 1,037,444

Redeemable Noncontrolling Interest

Cash consideration | $

$ 532

$ 497,848

Voting power (as a percent)

96.80%

95.00%

51.00%

Minimum

Summary Of Significant Accounting Policies And Recent Accounting Pronouncements

Length of fiscal year

364 days

Maximum

Summary Of Significant Accounting Policies And Recent Accounting Pronouncements

Length of fiscal year

371 days

Continental Cement

Redeemable Noncontrolling Interest

Aggregate consideration for acquiring noncontrolling interests | $

$ 64,100

Cash consideration | $

35,000

Consideration, Principal amount of note issued | $

$ 15,000

Economic interest of redeemable noncontrolling interest, approximately

70.00%

Ownership Percentage

70.00%

Davenport Assets

Equity Offering

Cash paid for acquisitions | $

$ 80,000

$ 370,000

$ 450,000

Summit Materials, LLC

Summary Of Significant Accounting Policies And Recent Accounting Pronouncements

Number of plants | facility

2

Number of operating segments | segment

3

Length of fiscal quarter

91 days

Interval period for 53 week fiscal year

7 years

Redeemable Noncontrolling Interest

Cash consideration | $

$ 532

Summit Materials, LLC | Minimum

Summary Of Significant Accounting Policies And Recent Accounting Pronouncements

Length of fiscal year

364 days

Summit Materials, LLC | Maximum

Summary Of Significant Accounting Policies And Recent Accounting Pronouncements

Length of fiscal year

371 days

Summit Materials, LLC | Continental Cement

Redeemable Noncontrolling Interest

Noncontrolling interest elimination (as a percent)

30.00%

Summit Materials, LLC | Ohio Valley Asphalt

Redeemable Noncontrolling Interest

Noncontrolling interest elimination (as a percent)

20.00%

Summit Materials, LLC | Davenport Assets

Equity Offering

Cash paid for acquisitions | $

450,000

$ 370,000

Summit Holdings LP

Redeemable Noncontrolling Interest

Number of LP Units outstanding

69,000,000

Voting power (as a percent)

100.00%

Noncontrolling interest elimination (as a percent)

3.20%

5.00%

Summit Materials, Inc. and Summit Holdings, LP

Equity Offering

Common stock issued (in shares)

10,000,000

1,038

Redeemable Noncontrolling Interest

Beginning Balance (in shares)

102,705,575

102,678,517

Issuance of Shares (in shares)

10,000,000

1,038

Other (in shares)

1,334,639

26,020

Ending Balance (in shares)

114,040,214

102,705,575

102,678,517

Common Class A

Equity Offering

Common stock, shares outstanding

110,350,594

96,033,222

Redeemable Noncontrolling Interest

Beginning Balance (in shares)

96,033,222

Ending Balance (in shares)

110,350,594

96,033,222

Dividend (in shares)

1,135,692

1,521,056

Common Class A | Continental Cement

Redeemable Noncontrolling Interest

Consideration, shares issued

1,029,183

Number of class units issued

100

Common Class A | Summit Holdings LP

Equity Offering

Common stock issued (in shares)

10,000,000

1,038

Redeemable Noncontrolling Interest

Beginning Balance (in shares)

97,554,278

52,402,692

Issuance of Shares (in shares)

10,000,000

1,038

Exchanges during period

1,461,677

45,124,528

Other (in shares)

1,334,639

26,020

Ending Balance (in shares)

110,350,594

97,554,278

52,402,692

Common Class B

Equity Offering

Common stock, shares outstanding

100

100

Redeemable Noncontrolling Interest

Beginning Balance (in shares)

100

Ending Balance (in shares)

100

100

Common Class B | Continental Cement

Redeemable Noncontrolling Interest

Number of class units issued

100,000,000

Economic interest of redeemable noncontrolling interest, approximately

30.00%

Ownership Percentage

30.00%

10 1/2% Senior Notes, due 2020

Equity Offering

Senior notes, aggregate principal amount redeemed | $

$ 288,200

$ 153,800

$ 183,000

Senior notes, interest rate (as a percent)

10.50%

Non interest bearing notes payable | Continental Cement

Redeemable Noncontrolling Interest

Annual installments amount of non-interest bearing notes payable | $

$ 2,500

Number of annual installments | item

6

IPO

Equity Offering

Proceeds from sale of common stock, net of underwriting discounts | $

$ 433,000

IPO | Continental Cement

Equity Offering

Class B units purchased (in shares)

71,428,571

IPO | Affiliates of the Sponsors Blackstone Management Partners and Silverhawk Summit | Termination fee paid to related parties

Equity Offering

Related party expense | $

$ 13,800

IPO | Affiliates of the Sponsors Blackstone Management Partners and Silverhawk Summit | Summit Materials, LLC | Termination fee paid to related parties

Equity Offering

Related party expense | $

$ 13,800

IPO | Common Class A

Equity Offering

Common stock issued (in shares)

25,555,555

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

$ 18

Redeemable Noncontrolling Interest

Issuance of Shares (in shares)

25,555,555

IPO | Common Class B

Equity Offering

Common stock issued (in shares)

69,007,297

Redeemable Noncontrolling Interest

Issuance of Shares (in shares)

69,007,297

IPO | 10 1/2% Senior Notes, due 2020

Equity Offering

Senior notes, aggregate principal amount redeemed | $

$ 288,200

Senior notes, interest rate (as a percent)

10.50%

Debt Instrument, redemption premium | $

$ 38,200

Accrued and unpaid interest | $

$ 5,200

Follow on Public Offering | Summit Holdings LP

Equity Offering

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

3,750,000

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

18,675,000

Follow on Public Offering | Davenport Assets

Equity Offering

Cash paid for acquisitions | $

$ 80,000

Redeemable Noncontrolling Interest

Number of terminals acquired (in facilities) | facility

7

Follow on Public Offering | Summit Materials, LLC | Davenport Assets

Equity Offering

Cash paid for acquisitions | $

$ 80,000

Follow on Public Offering | Common Class A

Equity Offering

Proceeds from sale of common stock, net of underwriting discounts | $

$ 237,600

$ 555,800

Common stock issued (in shares)

10,000,000

22,425,000

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

$ 24.05

$ 25.75

Redeemable Noncontrolling Interest

Issuance of Shares (in shares)

10,000,000

22,425,000

LP Units

Redeemable Noncontrolling Interest

Number of LP Units outstanding

3,689,620

5,151,297

50,275,825

Number of LP Units exchanged

(1,461,677)

(45,124,528)

Stockholders' Equity - Accumula

Stockholders' Equity - Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016
Changes in each component of accumulated other comprehensive loss
Beginning balance	$ 842,044
Ending balance	1,258,543	$ 842,044
Accumulated Other Comprehensive Operations
Changes in each component of accumulated other comprehensive loss
Beginning balance	(2,249)	(2,795)
Curtailment adjustment	309
Liability adjustment	605	401
Foreign currency translation adjustment	7,743	273
Income (loss) on cash flow hedges	978	(128)
Ending balance	7,386	(2,249)
Change in retirement plans
Changes in each component of accumulated other comprehensive loss
Beginning balance	1,450	1,049
Curtailment adjustment	309
Liability adjustment	605	401
Ending balance	2,364	1,450
Foreign currency translation adjustment
Changes in each component of accumulated other comprehensive loss
Beginning balance	(3,106)	(3,379)
Foreign currency translation adjustment	7,743	273
Ending balance	4,637	(3,106)
Cash flow hedge adjustments
Changes in each component of accumulated other comprehensive loss
Beginning balance	(593)	(465)
Income (loss) on cash flow hedges	978	(128)
Ending balance	385	(593)
Summit Materials, LLC | Accumulated Other Comprehensive Operations
Changes in each component of accumulated other comprehensive loss
Beginning balance	(27,444)	(28,466)
Curtailment adjustment	429
Liability adjustment	(699)	426
Foreign currency translation adjustment	7,768	2,125
Income (loss) on cash flow hedges	1,413	(1,529)
Ending balance	(17,135)	(27,444)
Summit Materials, LLC | Change in retirement plans
Changes in each component of accumulated other comprehensive loss
Beginning balance	(7,181)	(7,607)
Curtailment adjustment	429
Liability adjustment	(699)	426
Ending balance	(6,053)	(7,181)
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	7,768	2,125
Ending balance	(10,022)	(17,790)
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	1,413	(1,529)
Ending balance	$ (1,060)	$ (2,473)

Supplemental Cash Flow Inform77

Supplemental Cash Flow Information - Schedule of Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Cash payments:
Interest	$ 96,320	$ 82,540	$ 89,102
Income taxes	1,711	2,645	1,685
Non cash financing activities:
Purchase of noncontrolling interest	(716)		(29,102)
Stock Dividend	(45,023)	(26,939)	(16,847)
Exchange of LP units to Common A Stock	41,126	953,752
Summit Materials, LLC
Cash payments:
Interest	96,320	82,540	89,102
Income taxes	1,711	$ 2,645	1,685
Non cash financing activities:
Purchase of noncontrolling interest	$ (716)		$ (64,102)

Stock-Based Compensation - Addi

Stock-Based Compensation - Additional Information (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 30, 2017USD ($)$ / sharesshares	Dec. 31, 2016USD ($)shares	Jan. 02, 2016USD ($)$ / sharesshares	Mar. 11, 2015$ / sharesshares
Reorganization
Exchange of LP units to Common A Stock | $	$ 41,126	$ 953,752
General and administrative expenses
Reorganization
Modification charge recognized in general and administrative costs | $			$ 14,500
2015 Omnibus Equity Incentive Plan
Reorganization
Number of shares authorized			13,500,000
Shares available for grant	8,600,000
2015 Omnibus Equity Incentive Plan | Leverage restoration options, time-vesting
Reorganization
Stock units vesting period			4 years
2015 Omnibus Equity Incentive Plan | Leverage restoration options, performance-vesting
Reorganization
Performance objective threshold waived (as a percent)			3
2015 Omnibus Equity Incentive Plan | Common Class A
Reorganization
Options, Granted (in dollars per share) | $ / shares			$ 18
Stock units vesting period			4 years
Awards granted			240,000
Stock option exercise price (in dollars per share) | $ / shares			$ 18
2015 Omnibus Equity Incentive Plan | Common Class A | Warrants issued to holders of Class C interests
Reorganization
Number of warrants (in shares)				160,333
Exercise price per share under the Omnibus Incentive Plan (in dollars per share) | $ / shares				$ 18
2015 Omnibus Equity Incentive Plan | Common Class A | Leverage restoration options issued to holders of Class D interests
Reorganization
Number of warrants (in shares)				4,400,000
Exercise price per share under the Omnibus Incentive Plan (in dollars per share) | $ / shares				$ 18
2015 Omnibus Equity Incentive Plan | General and administrative expenses | Leverage restoration options, performance-vesting
Reorganization
Performance target expense | $			$ 37,700
Stock options
Reorganization
Options, Granted (in dollars per share) | $ / shares	$ 12.13
Awards granted	377,630
Stock option exercise price (in dollars per share) | $ / shares	$ 12.13
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology [Abstract]
Dividend yield (as a percent)	0.00%	0.00%	0.00%
Volatility (as a percent)	47.00%	48.00%	50.00%
Expected term	7 years	10 years
Restricted stock
Reorganization
Weighted-average grant-date fair value | $ / shares	$ 24.01
Granted (in shares)	307,905
Awards outstanding	508,586	352,602
Number of units, Vested (in shares)	145,812
Restricted stock | 2015 Omnibus Equity Incentive Plan
Reorganization
Stock units vesting period	1 year
Granted (in shares)	34,928	28,140
LP Units and options | 2015 Omnibus Equity Incentive Plan
Reorganization
Unamortized deferred compensation | $	$ 2,300
Summit Holdings LP
Reorganization
Number of LP Units outstanding				69,000,000
Summit Holdings LP | Leverage restoration options, time-vesting
Reorganization
Number of LP Units outstanding				575,256
Summit Holdings LP | Leverage restoration options, performance-vesting
Reorganization
Number of LP Units outstanding	40,000			2,400,000

Stock-Based Compensation - Summ

Stock-Based Compensation - Summary of Information for Class D Unit Interests (Details) - $ / shares	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Stock options
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Options, Beginning balance (in shares)	4,990,443
Options, Granted (in shares)	377,630
Options, Forfeited (in shares)	(11,339)
Options, Exercised (in shares)	(1,203,121)
Options, Ending balance (in shares)	4,153,613	4,990,443
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Options, Beginning balance (in dollars per share)	$ 8.95
Options, Granted (in dollars per share)	12.13
Options, Forfeited (in dollars per share)	10.91
Options, Exercised (in dollars per share)	8.90
Options, Ending balance (in dollars per share)	$ 9.13	$ 8.95
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Awards granted	377,630
Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Number of units, Beginning balance (in shares)	352,602
Granted (in shares)	307,905
Number of units, Forfeited (in shares)	(6,109)
Number of units, Vested (in shares)	(145,812)
Number of units, Ending balance (in shares)	508,586	352,602
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Number of units, Beginning balance (in dollars per share)	$ 17.77
Number of units, Granted (in dollars per share)	24.01
Number of units, Forfeited (in dollars per share)	20.37
Number of units, Vested (in dollars per share)	17.68
Number of units, Ending balance (in dollars per share)	$ 20.14	$ 17.77
Performance stock units
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Number of units, Beginning balance (in shares)	130,691
Granted (in shares)	85,530
Number of units, Forfeited (in shares)	(4,766)
Number of units, Ending balance (in shares)	211,455	130,691
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Number of units, Beginning balance (in dollars per share)	$ 18.71
Number of units, Granted (in dollars per share)	31.58
Number of units, Forfeited (in dollars per share)	18.71
Number of units, Ending balance (in dollars per share)	$ 23.69	$ 18.71
Warrants
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Number of units, Beginning balance (in shares)	160,333
Number of units, Exercised (in shares)	(57,555)
Number of units, Ending balance (in shares)	102,778	160,333
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Number of units, Beginning balance (in dollars per share)	$ 18
Number of units, Exercised (in dollars per share)	18
Number of units, Ending balance (in dollars per share)	$ 18	$ 18
2015 Omnibus Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Number of shares authorized			13,500,000
2015 Omnibus Equity Incentive Plan | Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Granted (in shares)	34,928	28,140
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Stock units vesting period	1 year

Stock-Based Compensation - Weig

Stock-Based Compensation - Weighted Average Assumptions Used to Estimate the Fair Value of Grants (Details)	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Stock options
Class D Units
Risk-free interest rate, Minimum	2.06%	1.75%	1.68%
Risk-free interest rate, Maximum	2.31%	1.97%	1.92%
Dividend yield (as a percent)	0.00%	0.00%	0.00%
Volatility (as a percent)	47.00%	48.00%	50.00%
Expected term	7 years	10 years
Stock options | Minimum
Class D Units
Expected term			7 years
Stock options | Maximum
Class D Units
Expected term			10 years
Performance stock units
Class D Units
Risk-free interest rate (as a percent)	1.45%	0.88%
Dividend yield (as a percent)	0.00%	0.00%
Volatility (as a percent)	39.00%	37.00%
Expected term	3 years	3 years

Stock-Based Compensation - Comp

Stock-Based Compensation - Compensation and Intrinsic Value (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 21.1	$ 49.9	$ 19.9
Unrecognized compensation cost	$ 23.7
Weighted average contractual term, unrecognized compensation cost	1 year 7 months 6 days
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average remaining contractual term	7 years 6 months
Weighted average strike price (in dollars per share)	$ 18.46
Intrinsic value, options outstanding	$ 53.9
Weighted average strike price, exercisable (in dollars per share)	$ 17.92
Weighed average remaining contractual term, exercisable	7 years 3 months 18 days
Exercisable (in shares)	1.2
Intrinsic value, exercisable stock options	$ 16.8
Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average remaining contractual term	8 years 9 months 18 days
Intrinsic value, units outstanding	$ 16
Performance stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average remaining contractual term	8 years 7 months 6 days
Intrinsic value, units outstanding	$ 6.6

Employee Benefit Plans - Additi

Employee Benefit Plans - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Defined Benefit Plan Disclosure [Line Items]
Expense for defined contribution plans	$ 9.3	$ 8.6	$ 7.1
Actuarial loss (credit) expected to be amortized from AOCI	0.3
Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Expense for defined contribution plans	$ 9.3	$ 8.6	$ 7.1

Employee Benefit Plans - Obliga

Employee Benefit Plans - Obligations and Funded Status (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Change in fair value of plan assets:
Beginning of period	$ 18,395
End of period	19,012	$ 18,395
Summit Materials, LLC
Change in benefit obligations:
Beginning of period	12,770
Service cost	184
Interest cost	365
Actuarial loss (gain)	(338)
Change in plan provision	(2,325)
Benefits paid	(863)
End of period	9,793	12,770
Change in fair value of plan assets:
Employer contributions	863
Benefits paid	(863)
Funded status of plans	(9,793)
Current liabilities	(702)
Noncurrent liabilities	(9,091)
Liability recognized	(9,793)
Amounts recognized in accumulated other comprehensive income
Net actuarial loss	2,285
Prior service cost	(2,413)
Total amount recognized	(128)
Pension Benefits
Change in benefit obligations:
Beginning of period	27,608	27,914
Service cost	285	279	$ 159
Interest cost	998	1,049	1,041
Actuarial loss (gain)	1,182	22
Curtailments	(430)
Benefits paid	(1,659)	(1,656)
End of period	27,984	27,608	27,914
Change in fair value of plan assets:
Beginning of period	18,395	18,336
Actual return on plan assets	1,415	719
Employer contributions	861	996
Benefits paid	(1,659)	(1,656)
End of period	19,012	18,395	18,336
Funded status of plans	(8,972)	(9,213)
Noncurrent liabilities	(8,972)	(9,213)
Liability recognized	(8,972)	(9,213)
Amounts recognized in accumulated other comprehensive income
Net actuarial loss	9,341	9,248
Total amount recognized	9,341	9,248
Pension Benefits | Summit Materials, LLC
Change in benefit obligations:
Beginning of period	27,608	27,914
Service cost	285	279	159
Interest cost	998	1,049	1,041
Actuarial loss (gain)	1,182	22
Curtailments	(430)
Benefits paid	(1,659)	(1,656)
End of period	27,984	27,608	27,914
Change in fair value of plan assets:
Beginning of period	18,395	18,336
Actual return on plan assets	1,415	719
Employer contributions	861	996
Benefits paid	(1,659)	(1,656)
End of period	19,012	18,395	18,336
Funded status of plans	(8,972)	(9,213)
Noncurrent liabilities	(8,972)	(9,213)
Liability recognized	(8,972)	(9,213)
Amounts recognized in accumulated other comprehensive income
Net actuarial loss	9,341	9,248
Total amount recognized	9,341	9,248
Healthcare & Life Ins
Change in benefit obligations:
Beginning of period	12,770	13,458
Service cost	184	230	149
Interest cost	365	470	447
Actuarial loss (gain)	(338)	(682)
Change in plan provision	(2,325)	65
Benefits paid	(863)	(771)
End of period	9,793	12,770	13,458
Change in fair value of plan assets:
Employer contributions	863	771
Benefits paid	(863)	(771)
Funded status of plans	(9,793)	(12,770)
Current liabilities	(702)	(844)
Noncurrent liabilities	(9,091)	(11,926)
Liability recognized	(9,793)	(12,770)
Amounts recognized in accumulated other comprehensive income
Net actuarial loss	2,285	3,060
Prior service cost	(2,413)	(1,968)
Total amount recognized	(128)	1,092
Healthcare & Life Ins | Summit Materials, LLC
Change in benefit obligations:
Beginning of period	12,770	13,458
Service cost	184	230	149
Interest cost	$ 365	470	447
Actuarial loss (gain)		(682)
Change in plan provision		65
Benefits paid		(771)
End of period		12,770	$ 13,458
Change in fair value of plan assets:
Employer contributions		771
Benefits paid		(771)
Funded status of plans		(12,770)
Current liabilities		(844)
Noncurrent liabilities		(11,926)
Liability recognized		(12,770)
Amounts recognized in accumulated other comprehensive income
Net actuarial loss		3,060
Prior service cost		(1,968)
Total amount recognized		$ 1,092

Employee Benefit Plans - Amount

Employee Benefit Plans - Amounts Recognized in Other Comprehensive (Gain) Loss (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Amounts recognized in other comprehensive (income) loss:
Actuarial loss (credit) expected to be amortized from AOCI	$ 300
Prior Service cost (credit) expected to be amortized from AOCI	(200)
Pension Benefits
Amounts recognized in other comprehensive (income) loss:
Net actuarial (loss) gain	1,068	$ 688	$ (16)
Curtailment benefit	(429)
Amortization of gain	(547)	(463)	(326)
Total amount recognized	92	225	(342)
Pension Benefits | Summit Materials, LLC
Amounts recognized in other comprehensive (income) loss:
Net actuarial (loss) gain	1,068	688	(16)
Curtailment benefit	(429)
Amortization of gain	(547)	(463)	(326)
Total amount recognized	92	225	(342)
Healthcare & Life Ins
Amounts recognized in other comprehensive (income) loss:
Net actuarial (loss) gain	(338)	(682)	(1,720)
Prior service cost	(572)	64
Amortization of prior year service cost	168	174	174
Amortization of gain	(64)	(207)	(235)
Adjustment to plan benefits	(414)
Total amount recognized	(1,220)	(651)	(1,781)
Healthcare & Life Ins | Summit Materials, LLC
Amounts recognized in other comprehensive (income) loss:
Net actuarial (loss) gain	(338)	(682)	(1,720)
Prior service cost	(572)	64
Amortization of prior year service cost	168	174	174
Amortization of gain	(64)	(207)	(235)
Adjustment to plan benefits	(414)
Total amount recognized	$ (1,220)	$ (651)	$ (1,781)

Employee Benefit Plans - Compon

Employee Benefit Plans - Components of Net Periodic Benefit Cost (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Summit Materials, LLC
Components of net periodic benefit cost:
Service cost	$ 184
Interest cost	365
Pension Benefits
Components of net periodic benefit cost:
Service cost	285	$ 279	$ 159
Interest cost	998	1,049	1,041
Amortization of gain	547	463	326
Expected return on plan assets	(1,302)	(1,386)	(1,385)
Net periodic benefit cost	528	405	141
Pension Benefits | Summit Materials, LLC
Components of net periodic benefit cost:
Service cost	285	279	159
Interest cost	998	1,049	1,041
Amortization of gain	547	463	326
Expected return on plan assets	(1,302)	(1,386)	(1,385)
Net periodic benefit cost	528	405	141
Healthcare & Life Ins
Components of net periodic benefit cost:
Service cost	184	230	149
Interest cost	365	470	447
Amortization of gain	64	207	235
Amortization of prior service credit	(168)	(174)	(174)
Net periodic benefit cost	445	733	657
Healthcare & Life Ins | Summit Materials, LLC
Components of net periodic benefit cost:
Service cost	184	230	149
Interest cost	365	470	447
Amortization of gain	64	207	235
Amortization of prior service credit	(168)	(174)	(174)
Net periodic benefit cost	$ 445	$ 733	$ 657

Employee Benefit Plans - Weight

Employee Benefit Plans - Weighted-Average Assumptions Used to Determine Benefit Obligations (Detail)	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Expected long-term rate of return on plan assets, benefit obligation	7.00%	7.00%
Pension Benefits | Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Expected long-term rate of return on plan assets, benefit obligation	7.00%	7.00%
Pension Benefits | Minimum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.23%	3.61%
Pension Benefits | Minimum | Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.23%	3.61%
Pension Benefits | Maximum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.37%	3.81%
Pension Benefits | Maximum | Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.37%	3.81%
Healthcare & Life Ins | Minimum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.20%	3.32%
Healthcare & Life Ins | Minimum | Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.20%	3.32%
Healthcare & Life Ins | Maximum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.25%	3.65%
Healthcare & Life Ins | Maximum | Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.25%	3.65%

Employee Benefit Plans - Weig87

Employee Benefit Plans - Weighted-Average Assumptions Used to Determine Net Periodic Benefit Cost (Detail)	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Expected long-term rate of return on plan assets, net periodic benefit cost	7.00%	7.30%	7.30%
Pension Benefits | Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Expected long-term rate of return on plan assets, net periodic benefit cost	7.00%	7.30%	7.30%
Pension Benefits | Minimum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.61%	3.74%	3.50%
Pension Benefits | Minimum | Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.61%	3.74%	3.50%
Pension Benefits | Maximum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.81%	3.97%	3.98%
Pension Benefits | Maximum | Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.81%	3.97%	3.98%
Healthcare & Life Ins
Defined Benefit Plan Disclosure [Line Items]
Discount rate			3.39%
Healthcare & Life Ins | Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Discount rate			3.39%
Healthcare & Life Ins | Minimum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.54%	3.34%
Healthcare & Life Ins | Minimum | Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.54%	3.34%
Healthcare & Life Ins | Maximum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.65%	3.80%	3.52%
Healthcare & Life Ins | Maximum | Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.65%	3.80%	3.52%

Employee Benefit Plans - Effect

Employee Benefit Plans - Effects of One Percentage-Point Change in Assumed Health Care Cost Trend Rates (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016
Compensation and Retirement Disclosure [Abstract]
Total service cost and interest cost components, Increase	$ 39	$ 55
APBO, Increase	857	1,197
Total service cost and interest cost components, Decrease	(33)	(47)
APBO, Decrease	$ (769)	$ (1,038)
Assumed health care cost trend rates	8.00%	8.00%
Assumed health care cost, grading	4.50%	4.50%
Summit Materials, LLC
Compensation and Retirement Disclosure [Abstract]
Assumed health care cost trend rates	8.00%	8.00%
Assumed health care cost, grading	4.50%	4.50%

Employee Benefit Plans - Target

Employee Benefit Plans - Target Allocaiton of Company's Pension Plans' Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016
Defined Benefit Plan Disclosure [Line Items]
Actuarial loss (credit) expected to be amortized from AOCI	$ 300
Pension Benefits | Level 3
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of investments	$ 0	$ 0
Pension Benefits | Equity Securities
Defined Benefit Plan Disclosure [Line Items]
Target allocation	30.00%
Pension Benefits | Fixed Income Securities
Defined Benefit Plan Disclosure [Line Items]
Target allocation	63.00%
Pension Benefits | Cash
Defined Benefit Plan Disclosure [Line Items]
Target allocation	5.00%
Pension Benefits | Precious Metals
Defined Benefit Plan Disclosure [Line Items]
Target allocation	2.00%
Summit Materials, LLC | Pension Benefits | Level 3
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of investments	$ 0	$ 0
Summit Materials, LLC | Pension Benefits | Equity Securities
Defined Benefit Plan Disclosure [Line Items]
Target allocation	30.00%
Summit Materials, LLC | Pension Benefits | Fixed Income Securities
Defined Benefit Plan Disclosure [Line Items]
Target allocation	63.00%
Summit Materials, LLC | Pension Benefits | Cash
Defined Benefit Plan Disclosure [Line Items]
Target allocation	5.00%
Summit Materials, LLC | Pension Benefits | Precious Metals
Defined Benefit Plan Disclosure [Line Items]
Target allocation	2.00%

Employee Benefit Plans - Fair V

Employee Benefit Plans - Fair Value of Company's Pension Plans' Assets (Detail) - USD ($) $ in Thousands	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	$ 19,012	$ 18,395
Intermediate - Government
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	3,620	1,770
Intermediate - Corporate
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	3,872	2,658
Short Term - Government
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	497	912
Short Term - Corporate
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	1,702	3,613
U.S. Large Cap Value
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	1,765	1,181
U.S. Large Cap Growth
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	588	1,103
U.S. Mid Cap Value
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	586	577
U.S. Mid Cap Growth
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	586	546
U.S. Small Cap Value
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	571	551
U.S. Small Cap Growth
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	580	540
Managed Futures
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	392	366
International
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	1,547	1,099
Emerging Markets
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value		359
Commodities Broad Basket
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	801	707
Cash
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	1,522	2,094
Precious Metals
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	383	319
Pension Benefits
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	19,012	18,395	$ 18,336
Pension Benefits | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	19,012	18,395	$ 18,336
Pension Benefits | Intermediate - Government | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	3,620	1,770
Pension Benefits | Intermediate - Corporate | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	3,872	2,658
Pension Benefits | Short Term - Government | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	497	912
Pension Benefits | Short Term - Corporate | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	1,702	3,613
Pension Benefits | U.S. Large Cap Value | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	1,765	1,181
Pension Benefits | U.S. Large Cap Growth | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	588	1,103
Pension Benefits | U.S. Mid Cap Value | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	586	577
Pension Benefits | U.S. Mid Cap Growth | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	586	546
Pension Benefits | U.S. Small Cap Value | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	571	551
Pension Benefits | U.S. Small Cap Growth | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	580	540
Pension Benefits | Managed Futures | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	392	366
Pension Benefits | International | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	1,547	1,099
Pension Benefits | Emerging Markets | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value		359
Pension Benefits | Commodities Broad Basket | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	801	707
Pension Benefits | Cash | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	1,522	2,094
Pension Benefits | Precious Metals | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	383	319
Quoted Prices in Active Markets for Identical Assets (Level 1)
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	9,301	9,442
Quoted Prices in Active Markets for Identical Assets (Level 1) | Intermediate - Government
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	3,068
Quoted Prices in Active Markets for Identical Assets (Level 1) | Short Term - Government
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	497
Quoted Prices in Active Markets for Identical Assets (Level 1) | U.S. Large Cap Value
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	1,765	1,181
Quoted Prices in Active Markets for Identical Assets (Level 1) | U.S. Large Cap Growth
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	588	1,103
Quoted Prices in Active Markets for Identical Assets (Level 1) | U.S. Mid Cap Value
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	586	577
Quoted Prices in Active Markets for Identical Assets (Level 1) | U.S. Mid Cap Growth
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	586	546
Quoted Prices in Active Markets for Identical Assets (Level 1) | U.S. Small Cap Value
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	571	551
Quoted Prices in Active Markets for Identical Assets (Level 1) | U.S. Small Cap Growth
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	580	540
Quoted Prices in Active Markets for Identical Assets (Level 1) | Managed Futures
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value		366
Quoted Prices in Active Markets for Identical Assets (Level 1) | International
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	677	1,099
Quoted Prices in Active Markets for Identical Assets (Level 1) | Emerging Markets
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value		359
Quoted Prices in Active Markets for Identical Assets (Level 1) | Commodities Broad Basket
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value		707
Quoted Prices in Active Markets for Identical Assets (Level 1) | Cash
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value		2,094
Quoted Prices in Active Markets for Identical Assets (Level 1) | Precious Metals
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	383	319
Quoted Prices in Active Markets for Identical Assets (Level 1) | Pension Benefits | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	9,301	9,442
Quoted Prices in Active Markets for Identical Assets (Level 1) | Pension Benefits | Intermediate - Government | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	3,068
Quoted Prices in Active Markets for Identical Assets (Level 1) | Pension Benefits | Short Term - Government | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	497
Quoted Prices in Active Markets for Identical Assets (Level 1) | Pension Benefits | U.S. Large Cap Value | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	1,765	1,181
Quoted Prices in Active Markets for Identical Assets (Level 1) | Pension Benefits | U.S. Large Cap Growth | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	588	1,103
Quoted Prices in Active Markets for Identical Assets (Level 1) | Pension Benefits | U.S. Mid Cap Value | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	586	577
Quoted Prices in Active Markets for Identical Assets (Level 1) | Pension Benefits | U.S. Mid Cap Growth | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	586	546
Quoted Prices in Active Markets for Identical Assets (Level 1) | Pension Benefits | U.S. Small Cap Value | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	571	551
Quoted Prices in Active Markets for Identical Assets (Level 1) | Pension Benefits | U.S. Small Cap Growth | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	580	540
Quoted Prices in Active Markets for Identical Assets (Level 1) | Pension Benefits | Managed Futures | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value		366
Quoted Prices in Active Markets for Identical Assets (Level 1) | Pension Benefits | International | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	677	1,099
Quoted Prices in Active Markets for Identical Assets (Level 1) | Pension Benefits | Emerging Markets | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value		359
Quoted Prices in Active Markets for Identical Assets (Level 1) | Pension Benefits | Commodities Broad Basket | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value		707
Quoted Prices in Active Markets for Identical Assets (Level 1) | Pension Benefits | Cash | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value		2,094
Quoted Prices in Active Markets for Identical Assets (Level 1) | Pension Benefits | Precious Metals | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	383	319
Level 2
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	9,711	8,953
Level 2 | Intermediate - Government
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	552	1,770
Level 2 | Intermediate - Corporate
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	3,872	2,658
Level 2 | Short Term - Government
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value		912
Level 2 | Short Term - Corporate
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	1,702	3,613
Level 2 | Managed Futures
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	392
Level 2 | International
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	870
Level 2 | Commodities Broad Basket
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	801
Level 2 | Cash
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	1,522
Level 2 | Pension Benefits | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	9,711	8,953
Level 2 | Pension Benefits | Intermediate - Government | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	552	1,770
Level 2 | Pension Benefits | Intermediate - Corporate | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	3,872	2,658
Level 2 | Pension Benefits | Short Term - Government | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value		912
Level 2 | Pension Benefits | Short Term - Corporate | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	1,702	$ 3,613
Level 2 | Pension Benefits | Managed Futures | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	392
Level 2 | Pension Benefits | International | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	870
Level 2 | Pension Benefits | Commodities Broad Basket | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	801
Level 2 | Pension Benefits | Cash | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Total fair value	$ 1,522

Employee Benefit Plans - Estima

Employee Benefit Plans - Estimated Benefit Payments (Detail) $ in Thousands	12 Months Ended
	Dec. 30, 2017USD ($)
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Expected contribution to plans in 2018	$ 1,400
Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
Expected contribution to plans in 2018	1,400
Pension Benefits
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
2,018	1,835
2,019	1,830
2,020	1,804
2,021	1,771
2,022	1,768
2023 - 2027	8,457
Pension Benefits | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
2,018	1,835
2,019	1,830
2,020	1,804
2,021	1,771
2,022	1,768
2023 - 2027	8,457
Healthcare & Life Ins
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
2,018	702
2,019	667
2,020	675
2,021	655
2,022	649
2023 - 2027	3,250
Healthcare & Life Ins | Summit Materials, LLC
Pension Plans, Postretirement and Other Employee Benefits [Line Items]
2,018	702
2,019	667
2,020	675
2,021	655
2,022	649
2023 - 2027	$ 3,250

Accrued Mining and Landfill R92

Accrued Mining and Landfill Reclamation - Additional Information (Detail) - USD ($) $ in Millions	Dec. 30, 2017	Dec. 31, 2016
Asset Retirement Obligations [Line Items]
Anticipated costs	$ 67.9	$ 63.6
Accrued expenses
Asset Retirement Obligations [Line Items]
Asset retirement obligation, current	3.9	5.1
Summit Materials, LLC
Asset Retirement Obligations [Line Items]
Asset retirement obligation, current	3.9	5.1
Anticipated costs	$ 67.9	$ 63.6

Accrued Mining and Landfill R93

Accrued Mining and Landfill Reclamation - Activity for Asset Retirement Obligations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Asset Retirement Obligation, Activity
Beginning balance	$ 23,906	$ 20,735
Acquired obligations	2,303	835
Change in cost estimate	(1,764)	3,055
Settlement of reclamation obligations	(1,996)	(2,283)
Accretion expense	1,875	1,564	$ 1,402
Ending balance	24,329	23,906	20,735
Summit Materials, LLC
Asset Retirement Obligation, Activity
Beginning balance	23,906	20,735
Acquired obligations	2,303	835
Change in cost estimate	(1,764)	3,055
Settlement of reclamation obligations	(1,996)	(2,283)
Accretion expense	1,875	1,564	1,402
Ending balance	$ 24,329	$ 23,906	$ 20,735

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 30, 2017
Contingencies
Term of purchase commitments		1 year
Assumption of Obligations Under Indemnification Agreement
Contingencies
Settlement amount	$ 3.5
Reduction of accrual due to settlement	0.8
Summit Materials, LLC
Contingencies
Term of purchase commitments		1 year
Summit Materials, LLC | Assumption of Obligations Under Indemnification Agreement
Contingencies
Settlement amount	3.5
Reduction of accrual due to settlement	$ 0.8

Leasing Arrangements - Addition

Leasing Arrangements - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Leases [Abstract]
Rent expense, including short-term rentals	$ 21.7	$ 18.6	$ 12.1
Royalty expense recorded in cost of revenue	18.7	15.6	12.6
Summit Materials, LLC
Leases [Abstract]
Rent expense, including short-term rentals	21.7	18.6	12.1
Royalty expense recorded in cost of revenue	$ 18.7	$ 15.6	$ 12.6

Leasing Arrangements - Minimum

Leasing Arrangements - Minimum Contractual Commitments Under Long-Term Operating Leases (Detail) $ in Thousands	Dec. 30, 2017USD ($)
Leases [Abstract]
2018, Operating Leases	$ 8,627
2019, Operating Leases	7,077
2020, Operating Leases	5,826
2021, Operating Leases	4,650
2022, Operating Leases	2,475
2018, Royalty Agreements	6,450
2019, Royalty Agreements	6,017
2020, Royalty Agreements	5,833
2021, Royalty Agreements	5,550
2022, Royalty Agreements	5,431
Summit Materials, LLC
Leases [Abstract]
2018, Operating Leases	8,627
2019, Operating Leases	7,077
2020, Operating Leases	5,826
2021, Operating Leases	4,650
2022, Operating Leases	2,475
2018, Royalty Agreements	6,450
2019, Royalty Agreements	6,017
2020, Royalty Agreements	5,833
2021, Royalty Agreements	5,550
2022, Royalty Agreements	$ 5,431

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Details) - USD ($) $ in Millions

Jan. 10, 2017

Aug. 13, 2015

Aug. 11, 2015

Jul. 17, 2015

Apr. 16, 2015

Mar. 17, 2015

Mar. 11, 2015

Aug. 31, 2015

Aug. 13, 2015

Dec. 31, 2016

Mar. 31, 2016

Nov. 30, 2015

Jul. 31, 2015

IPO | Common Class A

Related Party Transactions

Issuance of Shares (in shares)

25,555,555

Follow on Public Offering | Common Class A

Related Party Transactions

Issuance of Shares (in shares)

10,000,000

22,425,000

Davenport Assets

Related Party Transactions

Cash paid for acquisitions

$ 80

$ 370

$ 450

Davenport Assets | Follow on Public Offering

Related Party Transactions

Cash paid for acquisitions

$ 80

Summit Materials, LLC | Davenport Assets

Related Party Transactions

Cash paid for acquisitions

450

370

Summit Materials, LLC | Davenport Assets | Follow on Public Offering

Related Party Transactions

Cash paid for acquisitions

$ 80

Affiliates of the Sponsors Blackstone Management Partners and Silverhawk Summit | Termination fee paid to related parties | IPO

Related Party Transactions

Related party expense

$ 13.8

Affiliates of the Sponsors Blackstone Management Partners and Silverhawk Summit | Termination fee paid to related parties | Summit Materials, LLC | IPO

Related Party Transactions

Related party expense

13.8

Affiliates of BMP | Termination fee paid to related parties | IPO

Related Party Transactions

Related party expense

13.4

Affiliates of BMP | Termination fee paid to related parties | Summit Materials, LLC | IPO

Related Party Transactions

Related party expense

13.4

Affiliates of Silverhawk Summit LP | Termination fee paid to related parties | IPO

Related Party Transactions

Related party expense

0.4

Affiliates of Silverhawk Summit LP | Termination fee paid to related parties | Summit Materials, LLC | IPO

Related Party Transactions

Related party expense

$ 0.4

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

Related Party Transactions

Issuance of Shares (in shares)

1,681,875

Blackstone Advisory Partners LP | Summit Materials, LLC | Follow on Public Offering | Common Class A

Related Party Transactions

Issuance of Shares (in shares)

1,681,875

Blackstone Advisory Partners LP | Issuance of notes | Term Loan, due 2022

Related Party Transactions

Notes issued to related party

$ 18.8

Blackstone Advisory Partners LP | Issuance of notes | 6 1/8% Senior Notes, due 2023

Related Party Transactions

Notes issued to related party

$ 22.5

$ 26.3

Blackstone Advisory Partners LP | Issuance of notes | Summit Materials, LLC | Term Loan, due 2022

Related Party Transactions

Notes issued to related party

$ 18.8

Blackstone Advisory Partners LP | Issuance of notes | Summit Materials, LLC | 6 1/8% Senior Notes, due 2023

Related Party Transactions

Notes issued to related party

$ 22.5

$ 26.3

Blackstone Capital Partners V LP | Equity commitment financing | Davenport Assets

Related Party Transactions

Equity commitment financing

$ 90

Commitment fee paid

$ 1.8

Blackstone Capital Partners V LP | Equity commitment financing | Summit Materials, LLC

Related Party Transactions

Commitment fee paid

$ 1.8

Blackstone Capital Partners V LP | Equity commitment financing | Summit Materials, LLC | Davenport Assets

Related Party Transactions

Equity commitment financing

$ 90

Fair Value - Fair Value Measure

Fair Value - Fair Value Measurements (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016
Level 3
Fair Value Measurements
Current portion of acquisition-related liabilities and Accrued expenses - Contingent consideration	$ 594	$ 9,288
Acquisition-related liabilities and Other noncurrent liabilities - Contingent consideration	$ 34,301	2,377
Discount rate	11.00%
Adjustment to contingent consideration		6,100
Cash flow hedges | Interest rate derivatives | Level 2
Fair Value Measurements
Current portion of acquisition-related liabilities and Accrued expenses - Cash flow hedge	$ 488	942
Acquisition-related liabilities and Other noncurrent liabilities - Cash flow hedge	492	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	594	9,288
Acquisition-related liabilities and Other noncurrent liabilities - Contingent consideration	$ 34,301	2,377
Discount rate	11.00%
Adjustment to contingent consideration		6,100
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	$ 488	942
Acquisition-related liabilities and Other noncurrent liabilities - Cash flow hedge	492	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	Dec. 30, 2017	Dec. 31, 2016
Financial Instruments
Current portion of debt	$ 4,765	$ 6,500
Summit Materials, LLC
Financial Instruments
Current portion of debt	4,765	6,500
Level 2
Financial Instruments
Current portion of debt	4,800	6,500
Level 2 | Fair Value.
Financial Instruments
Long-term debt	1,893,239	1,586,102
Level 2 | Carrying Value
Financial Instruments
Long-term debt	1,832,455	1,536,065
Level 2 | Summit Materials, LLC
Financial Instruments
Current portion of debt	4,800	6,500
Level 2 | Summit Materials, LLC | Fair Value.
Financial Instruments
Long-term debt	1,893,239	1,586,102
Level 2 | Summit Materials, LLC | Carrying Value
Financial Instruments
Long-term debt	1,832,455	1,536,065
Level 3 | Fair Value.
Financial Instruments
Current portion of deferred consideration and noncompete obligations	13,493	14,874
Long term portion of deferred consideration and noncompete obligations	23,834	30,287
Level 3 | Carrying Value
Financial Instruments
Current portion of deferred consideration and noncompete obligations	13,493	14,874
Long term portion of deferred consideration and noncompete obligations	23,834	30,287
Level 3 | Summit Materials, LLC | Fair Value.
Financial Instruments
Current portion of deferred consideration and noncompete obligations	10,993	12,375
Long term portion of deferred consideration and noncompete obligations	17,938	22,784
Level 3 | Summit Materials, LLC | Carrying Value
Financial Instruments
Current portion of deferred consideration and noncompete obligations	10,993	12,375
Long term portion of deferred consideration and noncompete obligations	$ 17,938	$ 22,784

Segment Information - Financial

Segment Information - Financial Data (Details) $ in Thousands	12 Months Ended
	Dec. 30, 2017USD ($)segment	Dec. 31, 2016USD ($)	Jan. 02, 2016USD ($)
Segment Information
Number of operating segments | segment	3
Total revenue	$ 1,932,575	$ 1,626,063	$ 1,432,297
(Loss) income from operations before taxes	(158,200)	40,827	(19,194)
Interest expense	108,549	97,536	84,629
Depreciation, depletion and amortization	177,643	147,736	118,321
Accretion	1,875	1,564	1,402
IPO/Legacy modification costs		37,257	28,296
Loss on debt financings	4,815		71,631
Tax receivable agreement expense	271,016	14,938
Transaction costs	7,733	6,797	9,519
Management fees and expenses		(1,379)	1,046
Non-cash compensation	21,140	12,683	5,448
Other	1,206	13,388	(13,570)
Total Adjusted EBITDA	435,777	371,347	287,528
Total capital expenditures	194,146	153,483	88,950
Total depreciation, depletion, amortization and accretion	179,518	149,300	119,723
Total assets	$ 3,787,333	2,781,466	2,396,179
Summit Materials, LLC
Segment Information
Number of operating segments | segment	3
Total revenue	$ 1,932,575	1,626,063	1,432,297
(Loss) income from operations before taxes	113,696	56,805	(18,322)
Interest expense	107,655	96,483	83,757
Depreciation, depletion and amortization	177,643	147,736	118,321
Accretion	1,875	1,564	1,402
IPO/Legacy modification costs		37,257	28,296
Loss on debt financings	4,815		71,631
Transaction costs	7,733	6,797	9,519
Management fees and expenses		(1,379)	1,046
Non-cash compensation	21,140	12,683	5,448
Other	1,206	13,388	(13,570)
Total Adjusted EBITDA	435,763	371,334	287,528
Total capital expenditures	194,146	153,483	88,950
Total depreciation, depletion, amortization and accretion	179,518	149,300	119,723
Total assets	3,504,241	2,776,420	2,395,162
Operating segment
Segment Information
Total capital expenditures	187,950	148,235	83,315
Total depreciation, depletion, amortization and accretion	176,917	146,891	117,408
Total assets	3,131,724	2,641,816	2,210,607
Operating segment | Summit Materials, LLC
Segment Information
Total revenue	1,932,575	1,626,063	1,432,297
Total Adjusted EBITDA	139,108	126,007	92,303
Total capital expenditures	187,950	148,235	83,315
Total depreciation, depletion, amortization and accretion	176,917	146,891	117,408
Total assets	3,131,724	2,641,816	2,210,607
Operating segment | West
Segment Information
Total revenue	998,843	813,682	804,503
Total Adjusted EBITDA	203,590	167,434	150,764
Total capital expenditures	83,591	77,335	39,896
Total depreciation, depletion, amortization and accretion	71,314	65,345	53,727
Total assets	1,225,463	902,763	821,479
Operating segment | West | Summit Materials, LLC
Segment Information
Total revenue	998,843	813,682	804,503
Total Adjusted EBITDA	203,590	167,434	150,764
Total capital expenditures	83,591	77,335	39,896
Total depreciation, depletion, amortization and accretion	71,314	65,345	53,727
Total assets	1,225,463	902,763	821,479
Operating segment | East
Segment Information
Total revenue	629,919	531,294	432,310
Total Adjusted EBITDA	139,108	126,007	92,303
Total capital expenditures	68,556	45,492	26,268
Total depreciation, depletion, amortization and accretion	67,252	51,540	38,923
Total assets	1,035,609	870,613	545,187
Operating segment | East | Summit Materials, LLC
Segment Information
Total revenue	629,919	531,294	432,310
Total capital expenditures	68,556	45,492	26,268
Total depreciation, depletion, amortization and accretion	67,252	51,540	38,923
Total assets	1,035,609	870,613	545,187
Operating segment | Cement
Segment Information
Total revenue	303,813	281,087	195,484
Total Adjusted EBITDA	127,547	112,991	74,845
Total capital expenditures	35,803	25,408	17,151
Total depreciation, depletion, amortization and accretion	38,351	30,006	24,758
Total assets	870,652	868,440	843,941
Operating segment | Cement | Summit Materials, LLC
Segment Information
Total revenue	303,813	281,087	195,484
Total Adjusted EBITDA	127,547	112,991	74,845
Total capital expenditures	35,803	25,408	17,151
Total depreciation, depletion, amortization and accretion	38,351	30,006	24,758
Total assets	870,652	868,440	843,941
Corporate and other
Segment Information
Total Adjusted EBITDA	(34,468)	(35,085)	(30,384)
Total capital expenditures	6,196	5,248	5,635
Total depreciation, depletion, amortization and accretion	2,601	2,409	2,315
Total assets	655,609	139,650	185,572
Corporate and other | Summit Materials, LLC
Segment Information
Total Adjusted EBITDA	(34,482)	(35,098)	(30,384)
Total capital expenditures	6,196	5,248	5,635
Total depreciation, depletion, amortization and accretion	2,601	2,409	2,315
Total assets	372,517	134,604	184,555
Aggregates
Segment Information
Total revenue	313,383	264,609	219,040
Aggregates | Summit Materials, LLC
Segment Information
Total revenue	313,383	264,609	219,040
Cement
Segment Information
Total revenue	282,041	250,349	167,696
Cement | Summit Materials, LLC
Segment Information
Total revenue	282,041	250,349	167,696
Ready-mixed concrete
Segment Information
Total revenue	492,302	395,917	350,262
Ready-mixed concrete | Summit Materials, LLC
Segment Information
Total revenue	492,302	395,917	350,262
Asphalt
Segment Information
Total revenue	285,653	239,419	252,031
Asphalt | Summit Materials, LLC
Segment Information
Total revenue	285,653	239,419	252,031
Paving and related services
Segment Information
Total revenue	371,763	304,041	295,995
Paving and related services | Summit Materials, LLC
Segment Information
Total revenue	371,763	304,041	295,995
Other
Segment Information
Total revenue	187,433	171,728	147,273
Other | Summit Materials, LLC
Segment Information
Total revenue	$ 187,433	$ 171,728	$ 147,273

Segment Information - By Produc

Segment Information - By Product (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Revenue by product
Total revenue	$ 1,932,575	$ 1,626,063	$ 1,432,297
Aggregates
Revenue by product
Total revenue	313,383	264,609	219,040
Cement
Revenue by product
Total revenue	282,041	250,349	167,696
Ready-mixed concrete
Revenue by product
Total revenue	492,302	395,917	350,262
Asphalt
Revenue by product
Total revenue	285,653	239,419	252,031
Paving and related services
Revenue by product
Total revenue	371,763	304,041	295,995
Other
Revenue by product
Total revenue	187,433	171,728	147,273
Summit Materials, LLC
Revenue by product
Total revenue	1,932,575	1,626,063	1,432,297
Summit Materials, LLC | Aggregates
Revenue by product
Total revenue	313,383	264,609	219,040
Summit Materials, LLC | Cement
Revenue by product
Total revenue	282,041	250,349	167,696
Summit Materials, LLC | Ready-mixed concrete
Revenue by product
Total revenue	492,302	395,917	350,262
Summit Materials, LLC | Asphalt
Revenue by product
Total revenue	285,653	239,419	252,031
Summit Materials, LLC | Paving and related services
Revenue by product
Total revenue	371,763	304,041	295,995
Summit Materials, LLC | Other
Revenue by product
Total revenue	$ 187,433	$ 171,728	$ 147,273

Segment Information - Supplemen

Segment Information - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Cash payments:
Income Taxes Paid	$ 1,711	$ 2,645	$ 1,685
Summit Materials, LLC
Cash payments:
Income Taxes Paid	$ 1,711	$ 2,645	$ 1,685

Guarantor and Non-Guarantor Fin

Guarantor and Non-Guarantor Financial Information - Schedule of Condensed Consolidating Balance Sheets (Details) - USD ($) $ in Thousands	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016	Dec. 27, 2014
Current assets:
Cash and cash equivalents	$ 383,556	$ 143,392	$ 186,405	$ 13,215
Accounts receivable, net	198,330	162,377
Cost and estimated earnings in excess of billings	9,512	7,450
Inventories	184,439	157,679
Other current assets	7,764	12,800
Total current assets	783,601	483,698
Property, plant and equipment, net	1,615,424	1,446,452
Goodwill	1,036,320	782,212	596,397
Intangible assets	16,833	17,989
Other assets	51,063	46,789
Total assets	3,787,333	2,781,466	2,396,179
Current liabilities:
Current portion of debt	4,765	6,500
Current portion of acquisition-related liabilities	14,087	24,162
Accounts payable	98,744	81,565
Accrued expenses	116,629	111,605
Billings in excess of costs and estimated earnings	15,750	15,456
Total current liabilities	249,975	239,288
Long-term debt	1,810,833	1,514,456
Acquisition-related liabilities	58,135	32,664
Other noncurrent liabilities	65,329	76,874
Total liabilities	2,515,612	1,921,427
Total liabilities and stockholders' equity / member's interest	3,787,333	2,781,466
Summit Materials, LLC
Current assets:
Cash and cash equivalents	383,556	142,672	185,388	13,215
Accounts receivable, net	198,330	162,377
Cost and estimated earnings in excess of billings	9,512	7,450
Inventories	184,439	157,679
Other current assets	7,764	12,800
Total current assets	783,601	482,978
Property, plant and equipment, net	1,615,424	1,446,452
Goodwill	1,037,320	782,212	596,397
Intangible assets	16,833	17,989
Other assets	51,063	46,789
Total assets	3,504,241	2,776,420	2,395,162
Current liabilities:
Current portion of debt	4,765	6,500
Current portion of acquisition-related liabilities	11,587	21,663
Accounts payable	100,637	81,610
Accrued expenses	116,274	110,473
Billings in excess of costs and estimated earnings	15,750	15,456
Total current liabilities	249,013	235,702
Long-term debt	1,810,833	1,514,456
Acquisition-related liabilities	52,239	25,161
Other noncurrent liabilities	100,562	124,708
Total liabilities	2,212,647	1,900,027
Total member's interest	1,291,594	876,393
Total liabilities and stockholders' equity / member's interest	3,504,241	2,776,420
Summit Materials, LLC | Eliminations
Current assets:
Cash and cash equivalents	(12,372)	(10,666)	(11,600)	(7,112)
Accounts receivable, net		(102)
Intercompany receivables	(1,058,048)	(843,434)
Total current assets	(1,070,420)	(854,202)
Other assets	(3,003,593)	(2,374,230)
Total assets	(4,074,013)	(3,228,432)
Current liabilities:
Accounts payable		(102)
Accrued expenses	(12,372)	(10,666)
Intercompany payables	(1,058,048)	(843,434)
Total current liabilities	(1,070,420)	(854,202)
Other noncurrent liabilities	(171,318)	(165,242)
Total liabilities	(1,241,738)	(1,019,444)
Total member's interest	(2,832,275)	(2,208,988)
Total liabilities and stockholders' equity / member's interest	(4,074,013)	(3,228,432)
Summit Materials, LLC | Issuers
Current assets:
Cash and cash equivalents	370,741	133,862	180,712	10,837
Intercompany receivables	573,301	521,658
Other current assets	1,167	1,259
Total current assets	945,209	656,779
Property, plant and equipment, net	9,259	7,033
Other assets	2,890,674	2,293,803
Total assets	3,845,142	2,957,615
Current liabilities:
Current portion of debt	4,765	6,500
Current portion of acquisition-related liabilities		1,000
Accounts payable	3,976	1,497
Accrued expenses	47,047	46,460
Intercompany payables	684,057	509,503
Total current liabilities	739,845	564,960
Long-term debt	1,810,833	1,514,456
Other noncurrent liabilities	2,870	2,395
Total liabilities	2,553,548	2,081,811
Total member's interest	1,291,594	875,804
Total liabilities and stockholders' equity / member's interest	3,845,142	2,957,615
Summit Materials, LLC | Guarantors
Current assets:
Cash and cash equivalents	10,254	4,820	4,068	697
Accounts receivable, net	183,139	155,389
Intercompany receivables	484,747	321,776
Cost and estimated earnings in excess of billings	9,264	6,830
Inventories	180,283	153,374
Other current assets	6,354	11,012
Total current assets	874,041	653,201
Property, plant and equipment, net	1,569,118	1,418,902
Goodwill	976,206	735,490
Intangible assets	16,833	17,989
Other assets	162,711	125,270
Total assets	3,598,909	2,950,852
Current liabilities:
Current portion of acquisition-related liabilities	11,587	20,663
Accounts payable	89,912	76,886
Accrued expenses	79,372	73,807
Intercompany payables	369,918	327,405
Billings in excess of costs and estimated earnings	15,349	15,242
Total current liabilities	566,138	514,003
Acquisition-related liabilities	52,239	25,161
Other noncurrent liabilities	193,801	231,199
Total liabilities	812,178	770,363
Total member's interest	2,786,731	2,180,489
Total liabilities and stockholders' equity / member's interest	3,598,909	2,950,852
Summit Materials, LLC | Non Guarantors
Current assets:
Cash and cash equivalents	14,933	14,656	$ 12,208	$ 8,793
Accounts receivable, net	15,191	7,090
Cost and estimated earnings in excess of billings	248	620
Inventories	4,156	4,305
Other current assets	243	529
Total current assets	34,771	27,200
Property, plant and equipment, net	37,047	20,517
Goodwill	61,114	46,722
Other assets	1,271	1,946
Total assets	134,203	96,385
Current liabilities:
Accounts payable	6,749	3,329
Accrued expenses	2,227	872
Intercompany payables	4,073	6,526
Billings in excess of costs and estimated earnings	401	214
Total current liabilities	13,450	10,941
Other noncurrent liabilities	75,209	56,356
Total liabilities	88,659	67,297
Total member's interest	45,544	29,088
Total liabilities and stockholders' equity / member's interest	$ 134,203	$ 96,385

Guarantor and Non-Guarantor 104

Guarantor and Non-Guarantor Financial Information - Schedule of Condensed Consolidating Statements of Operations and Comprehensive Loss (Details) - USD ($) $ in Thousands	3 Months Ended								10 Months Ended	12 Months Ended
	Dec. 30, 2017	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Jan. 02, 2016	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Condensed Consolidating Statements of Operations
Revenue										$ 1,932,575	$ 1,626,063	$ 1,432,297
Cost of revenue (excluding items shown separately below)										1,281,777	1,071,792	990,262
Depreciation, depletion, amortization and accretion										179,518	149,300	119,723
Operating income	$ 57,306	$ 113,911	$ 82,444	$ (32,784)	$ 48,761	$ 88,410	$ 46,948	$ (29,457)		220,877	154,662	135,024
(Loss) income from operations before taxes										(158,200)	40,827	(19,194)
Income tax expense (benefit)										(283,977)	(5,299)	(18,263)
Income (loss) from continuing operations										125,777	46,126	(931)
Income from discontinued operations												(2,415)
Net income (loss)	44,510	84,287	52,088	(55,108)	6,049	61,106	21,505	(42,534)	$ 44,789	125,777	46,126	1,484
Net income (loss) attributable to member of Summit Materials, LLC	43,010	81,264	50,000	(52,444)	(290)	44,820	13,371	(21,118)		121,830	36,783	27,718
Comprehensive income (loss) income attributable to member of Summit Materials, LLC										131,465	37,329	24,923
Summit Materials, LLC
Condensed Consolidating Statements of Operations
Revenue										1,932,575	1,626,063	1,432,297
Cost of revenue (excluding items shown separately below)										1,281,777	1,071,792	990,262
General and administrative expenses										250,403	250,309	187,288
Depreciation, depletion, amortization and accretion										179,518	149,300	119,723
Operating income	57,306	113,911	82,444	(32,784)	48,761	88,410	46,948	(29,457)		220,877	154,662	135,024
Other (income) expense, net										(474)	1,374	69,589
Interest expense (income)										107,655	96,483	83,757
(Loss) income from operations before taxes										113,696	56,805	(18,322)
Income tax expense (benefit)										(20,345)	(5,282)	(18,263)
Income (loss) from continuing operations										134,041	62,087	(59)
Income from discontinued operations												(2,415)
Net income (loss)	$ 52,435	$ 82,633	$ 53,827	$ (54,854)	$ 21,211	$ 61,360	$ 21,759	$ (42,243)		134,041	62,087	2,356
Net income (loss) attributable to noncontrolling interest										(27)	16	(1,826)
Net income (loss) attributable to member of Summit Materials, LLC										134,068	62,071	4,182
Comprehensive income (loss) income attributable to member of Summit Materials, LLC										144,377	63,093	(8,738)
Summit Materials, LLC | Eliminations
Condensed Consolidating Statements of Operations
Revenue										(5,879)	(7,859)	(32,685)
Cost of revenue (excluding items shown separately below)										(5,879)	(7,859)	(32,685)
Other (income) expense, net										309,860	238,874	166,632
(Loss) income from operations before taxes										(309,860)	(238,874)	(166,632)
Income (loss) from continuing operations												(166,632)
Net income (loss)										(309,860)	(238,874)	(166,632)
Net income (loss) attributable to noncontrolling interest										(27)	16	(1,826)
Net income (loss) attributable to member of Summit Materials, LLC										(309,833)	(238,890)	(164,806)
Comprehensive income (loss) income attributable to member of Summit Materials, LLC										(299,524)	(237,868)	(151,886)
Summit Materials, LLC | Issuers
Condensed Consolidating Statements of Operations
General and administrative expenses										63,954	91,533	73,555
Depreciation, depletion, amortization and accretion										2,601	2,410	2,316
Operating income										(66,555)	(93,943)	(75,871)
Other (income) expense, net										(307,876)	(239,082)	(107,275)
Interest expense (income)										105,735	83,068	27,222
(Loss) income from operations before taxes										135,586	62,071	4,182
Income tax expense (benefit)										1,518
Income (loss) from continuing operations												4,182
Net income (loss)										134,068	62,071	4,182
Net income (loss) attributable to member of Summit Materials, LLC										134,068	62,071	4,182
Comprehensive income (loss) income attributable to member of Summit Materials, LLC										144,377	63,093	(8,738)
Summit Materials, LLC | Guarantors
Condensed Consolidating Statements of Operations
Revenue										1,854,434	1,586,858	1,364,622
Cost of revenue (excluding items shown separately below)										1,227,037	1,047,120	958,144
General and administrative expenses										178,023	152,402	107,282
Depreciation, depletion, amortization and accretion										172,738	142,773	112,166
Operating income										276,636	244,563	187,030
Other (income) expense, net										(1,925)	1,908	9,938
Interest expense (income)										(2,415)	9,956	52,970
(Loss) income from operations before taxes										280,976	232,699	124,122
Income tax expense (benefit)										(23,774)	(5,551)	(18,664)
Income (loss) from continuing operations												142,786
Income from discontinued operations												(2,415)
Net income (loss)										304,750	238,250	145,201
Net income (loss) attributable to member of Summit Materials, LLC										304,750	238,250	145,201
Comprehensive income (loss) income attributable to member of Summit Materials, LLC										302,209	239,353	146,380
Summit Materials, LLC | Non Guarantors
Condensed Consolidating Statements of Operations
Revenue										84,020	47,064	100,360
Cost of revenue (excluding items shown separately below)										60,619	32,531	64,803
General and administrative expenses										8,426	6,374	6,451
Depreciation, depletion, amortization and accretion										4,179	4,117	5,241
Operating income										10,796	4,042	23,865
Other (income) expense, net										(533)	(326)	294
Interest expense (income)										4,335	3,459	3,565
(Loss) income from operations before taxes										6,994	909	20,006
Income tax expense (benefit)										1,911	269	401
Income (loss) from continuing operations												19,605
Net income (loss)										5,083	640	19,605
Net income (loss) attributable to member of Summit Materials, LLC										5,083	640	19,605
Comprehensive income (loss) income attributable to member of Summit Materials, LLC										$ (2,685)	$ (1,485)	$ 5,506

Guarantor and Non-Guarantor 105

Guarantor and Non-Guarantor Financial Information - Schedule of Condensed Consolidating Statements of Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Condensed Consolidating Statements of Operations
Net cash provided by operating activities	$ 292,183	$ 244,863	$ 98,203
Cash flow from investing activities:
Acquisitions, net of cash acquired	(374,930)	(336,958)	(510,017)
Purchase of property, plant and equipment	(194,146)	(153,483)	(88,950)
Proceeds from the sale of property, plant, and equipment	17,072	16,868	13,110
Other	(471)	2,921	1,510
Net cash used for investing activities	(552,475)	(470,652)	(584,347)
Cash flow from financing activities:
Capital issuance costs	(627)	(136)	(61,609)
Net proceeds from debt issuance	302,000	354,000	1,748,875
Payments on long-term debt	(16,438)	(120,702)	(1,505,486)
Purchase of noncontrolling interests	(532)		(497,848)
Payments on acquisition-related liabilities	(34,650)	(32,040)	(18,056)
Financing costs	(6,416)	(5,801)	(14,246)
Distributions from partnership	(1,974)	(13,034)	(28,736)
Other	(869)	(20)	(1)
Net cash provided by financing activities	499,755	182,707	660,337
Impact of cash on foreign currency	701	69	(1,003)
Net increase (decrease) in cash	240,164	(43,013)	173,190
Cash and cash equivalents-beginning of period	143,392	186,405	13,215
Cash and cash equivalents-end of period	383,556	143,392	186,405
Summit Materials, LLC
Condensed Consolidating Statements of Operations
Net cash provided by operating activities	295,132	244,877	98,203
Cash flow from investing activities:
Acquisitions, net of cash acquired	(374,930)	(336,958)	(510,017)
Purchase of property, plant and equipment	(194,146)	(153,483)	(88,950)
Proceeds from the sale of property, plant, and equipment	17,072	16,868	13,110
Other	(471)	2,921	1,510
Net cash used for investing activities	(552,475)	(470,652)	(584,347)
Cash flow from financing activities:
Proceeds from investment by member	304,541	27,377	507,766
Capital issuance costs	(627)	(136)	(12,930)
Net proceeds from debt issuance	302,000	354,000	1,748,875
Payments on long-term debt	(16,438)	(120,702)	(1,505,486)
Purchase of noncontrolling interests	(532)
Payments on acquisition-related liabilities	(32,150)	(29,540)	(18,056)
Financing costs	(6,416)	(5,801)	(14,246)
Distributions from partnership	(51,986)	(42,192)	(46,603)
Other	(866)	(16)
Net cash provided by financing activities	497,526	182,990	659,320
Impact of cash on foreign currency	701	69	(1,003)
Net increase (decrease) in cash	240,884	(42,716)	172,173
Cash and cash equivalents-beginning of period	142,672	185,388	13,215
Cash and cash equivalents-end of period	383,556	142,672	185,388
Summit Materials, LLC | Eliminations
Condensed Consolidating Statements of Operations
Net cash provided by operating activities			(167)
Cash flow from financing activities:
Loans received from and payments made on loans from other Summit Companies	(1,706)	934	(5,544)
Payments on long-term debt			1,056
Other			167
Net cash provided by financing activities	(1,706)	934	(4,321)
Net increase (decrease) in cash	(1,706)	934	(4,488)
Cash and cash equivalents-beginning of period	(10,666)	(11,600)	(7,112)
Cash and cash equivalents-end of period	(12,372)	(10,666)	(11,600)
Summit Materials, LLC | Issuers
Condensed Consolidating Statements of Operations
Net cash provided by operating activities	(127,102)	(132,328)	(276,104)
Cash flow from investing activities:
Acquisitions, net of cash acquired	(24,538)	(42,844)
Purchase of property, plant and equipment	(6,196)	(5,247)	(5,636)
Net cash used for investing activities	(30,734)	(48,091)	(5,636)
Cash flow from financing activities:
Proceeds from investment by member	40,913	(502,140)	(155,060)
Capital issuance costs	(627)	(136)	(12,930)
Net proceeds from debt issuance	302,000	354,000	1,748,875
Loans received from and payments made on loans from other Summit Companies	119,858	440,738	(208,459)
Payments on long-term debt	(8,463)	(110,500)	(859,796)
Payments on acquisition-related liabilities		(400)	(166)
Financing costs	(6,416)	(5,801)	(14,246)
Distributions from partnership	(51,986)	(42,192)	(46,603)
Other	(564)
Net cash provided by financing activities	394,715	133,569	451,615
Net increase (decrease) in cash	236,879	(46,850)	169,875
Cash and cash equivalents-beginning of period	133,862	180,712	10,837
Cash and cash equivalents-end of period	370,741	133,862	180,712
Summit Materials, LLC | Guarantors
Condensed Consolidating Statements of Operations
Net cash provided by operating activities	392,316	373,588	356,187
Cash flow from investing activities:
Acquisitions, net of cash acquired	(324,892)	(294,114)	(510,017)
Purchase of property, plant and equipment	(182,295)	(146,336)	(81,980)
Proceeds from the sale of property, plant, and equipment	16,822	16,606	12,945
Other	(471)	2,921	1,510
Net cash used for investing activities	(490,836)	(420,923)	(577,542)
Cash flow from financing activities:
Proceeds from investment by member	252,911	529,517	662,826
Loans received from and payments made on loans from other Summit Companies	(108,026)	(442,072)	226,703
Payments on long-term debt	(7,967)	(10,202)	(646,746)
Purchase of noncontrolling interests	(532)
Payments on acquisition-related liabilities	(32,150)	(29,140)	(17,890)
Other	(282)	(16)	(167)
Net cash provided by financing activities	103,954	48,087	224,726
Net increase (decrease) in cash	5,434	752	3,371
Cash and cash equivalents-beginning of period	4,820	4,068	697
Cash and cash equivalents-end of period	10,254	4,820	4,068
Summit Materials, LLC | Non Guarantors
Condensed Consolidating Statements of Operations
Net cash provided by operating activities	29,918	3,617	18,287
Cash flow from investing activities:
Acquisitions, net of cash acquired	(25,500)
Purchase of property, plant and equipment	(5,655)	(1,900)	(1,334)
Proceeds from the sale of property, plant, and equipment	250	262	165
Net cash used for investing activities	(30,905)	(1,638)	(1,169)
Cash flow from financing activities:
Proceeds from investment by member	10,717
Loans received from and payments made on loans from other Summit Companies	(10,126)	400	(12,700)
Payments on long-term debt	(8)
Other	(20)
Net cash provided by financing activities	563	400	(12,700)
Impact of cash on foreign currency	701	69	(1,003)
Net increase (decrease) in cash	277	2,448	3,415
Cash and cash equivalents-beginning of period	14,656	12,208	8,793
Cash and cash equivalents-end of period	$ 14,933	$ 14,656	$ 12,208

Supplementary Data (Unaudite106

Supplementary Data (Unaudited) - Supplemental Financial Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								10 Months Ended	12 Months Ended
	Dec. 30, 2017	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Jan. 02, 2016	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Condensed Income Statements, Captions [Line Items]
Net revenue	$ 440,610	$ 574,387	$ 478,368	$ 259,044	$ 387,389	$ 480,210	$ 412,636	$ 208,039		$ 1,752,409	$ 1,488,274	$ 1,289,966
Operating income (loss)	57,306	113,911	82,444	(32,784)	48,761	88,410	46,948	(29,457)		220,877	154,662	135,024
Net income (loss)	44,510	84,287	52,088	(55,108)	6,049	61,106	21,505	(42,534)	$ 44,789	125,777	46,126	1,484
Net income (loss) attributable to Summit Inc.	$ 43,010	$ 81,264	$ 50,000	$ (52,444)	$ (290)	$ 44,820	$ 13,371	$ (21,118)		$ 121,830	$ 36,783	27,718
Basic earnings per share attributable to Summit Inc.	$ 0.39	$ 0.74	$ 0.46	$ (0.49)	$ 0	$ 0.59	$ 0.21	$ (0.40)
Diluted earnings per share attributable to Summit Inc.	$ 0.38	$ 0.73	$ 0.46	$ (0.49)	$ 0	$ 0.59	$ 0.20	$ (0.40)
Retroactive application of common stock issued as dividends (in shares)										1,521,056	1,135,962
Summit Materials, LLC
Condensed Income Statements, Captions [Line Items]
Net revenue	$ 440,610	$ 574,387	$ 478,368	$ 259,044	$ 387,389	$ 480,210	$ 412,636	$ 208,039		$ 1,752,409	$ 1,488,274	1,289,966
Operating income (loss)	57,306	113,911	82,444	(32,784)	48,761	88,410	46,948	(29,457)		220,877	154,662	135,024
Net income (loss)	$ 52,435	$ 82,633	$ 53,827	$ (54,854)	$ 21,211	$ 61,360	$ 21,759	$ (42,243)		134,041	62,087	2,356
Net income (loss) attributable to Summit Inc.										$ 134,068	$ 62,071	$ 4,182