Summit Materials (SUM) 10-Q 24 Jul 20 2020 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 27, 2020	Jul. 22, 2020
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 27, 2020
Document Transition Report	false
Entity File Number	001-36873
Entity Registrant Name	SUMMIT MATERIALS, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	47-1984212
Entity Address, Address Line One	1550 Wynkoop Street
Entity Address, Address Line Two	3rd Floor
Entity Address, City or Town	Denver
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80202
City Area Code	303
Local Phone Number	893-0012
Title of 12(b) Security	Class A Common Stock (par value $.01 per share)
Trading Symbol	SUM
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Central Index Key	0001621563
Amendment Flag	false
Current Fiscal Year End Date	--12-28
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q2
Common Class A
Document Information [Line Items]
Entity common stock, shares outstanding (in shares)		114,114,577
Common Class B
Document Information [Line Items]
Entity common stock, shares outstanding (in shares)		99
Summit Materials, LLC
Document Information [Line Items]
Entity File Number	333-187556
Entity Registrant Name	SUMMIT MATERIALS, LLC
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	26-4138486
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Central Index Key	0001571371
Amendment Flag	false
Current Fiscal Year End Date	--12-28
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q2

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 27, 2020	Dec. 28, 2019
Current assets:
Cash and cash equivalents	$ 253,407	$ 311,319
Accounts receivable, net	280,863	253,256
Costs and estimated earnings in excess of billings	43,604	13,088
Inventories	231,942	204,787
Other current assets	12,168	13,831
Total current assets	821,984	796,281
Property, plant and equipment, less accumulated depreciation, depletion and amortization (June 27, 2020 - $1,043,800 and December 28, 2019 - $955,815)	1,752,221	1,747,449
Goodwill	1,196,999	1,199,699
Intangible assets, less accumulated amortization (June 27, 2020 - $11,943 and December 28, 2019 - $10,366)	38,644	23,498
Deferred tax assets, less valuation allowance (June 27, 2020 - $1,675 and December 28, 2019 - $1,675)	221,512	212,333
Operating lease right-of-use assets	30,347	32,777
Other assets	49,511	55,519
Total assets	4,111,218	4,067,556
Current liabilities:
Current portion of debt	7,942	7,942
Current portion of acquisition-related liabilities	31,483	32,700
Accounts payable	138,330	116,359
Accrued expenses	138,001	120,005
Current operating lease liabilities	8,382	8,427
Billings in excess of costs and estimated earnings	12,556	13,864
Total current liabilities	336,694	299,297
Long-term debt	1,849,520	1,851,057
Acquisition-related liabilities	13,157	19,801
Tax receivable agreement liability	327,957	326,965
Noncurrent operating lease liabilities	22,978	25,381
Other noncurrent liabilities	99,049	100,282
Total liabilities	2,649,355	2,622,783
Commitments and contingencies (see note 16)
Stockholders’ equity/Member's interest
Additional paid-in capital	1,244,163	1,234,020
Accumulated earnings	200,890	188,805
Accumulated other comprehensive (loss) income	(497)	3,448
Stockholders’ equity	1,445,698	1,427,407
Noncontrolling interest in Summit Holdings	16,165	17,366
Total stockholders’ equity	1,461,863	1,444,773
Total liabilities and stockholders’ equity/member's interest	4,111,218	4,067,556
Summit Materials, LLC
Current assets:
Cash and cash equivalents	253,407	311,319
Accounts receivable, net	280,863	253,256
Costs and estimated earnings in excess of billings	43,604	13,088
Inventories	231,942	204,787
Other current assets	12,168	13,831
Total current assets	821,984	796,281
Property, plant and equipment, less accumulated depreciation, depletion and amortization (June 27, 2020 - $1,043,800 and December 28, 2019 - $955,815)	1,752,221	1,747,449
Goodwill	1,197,999	1,200,699
Intangible assets, less accumulated amortization (June 27, 2020 - $11,943 and December 28, 2019 - $10,366)	38,644	23,498
Operating lease right-of-use assets	30,347	32,777
Other assets	49,511	55,519
Total assets	3,890,706	3,856,223
Current liabilities:
Current portion of debt	7,942	7,942
Current portion of acquisition-related liabilities	29,169	30,200
Accounts payable	138,941	116,970
Accrued expenses	138,232	120,237
Current operating lease liabilities	8,382	8,427
Billings in excess of costs and estimated earnings	12,556	13,864
Total current liabilities	335,222	297,640
Long-term debt	1,849,520	1,851,057
Acquisition-related liabilities	13,157	17,666
Noncurrent operating lease liabilities	22,978	25,381
Other noncurrent liabilities	149,001	151,329
Total liabilities	2,369,878	2,343,073
Stockholders’ equity/Member's interest
Members' equity	1,439,417	1,432,718
Accumulated earnings	107,795	101,403
Accumulated other comprehensive (loss) income	(26,384)	(20,971)
Total member's interest	1,520,828	1,513,150
Total liabilities and stockholders’ equity/member's interest	3,890,706	3,856,223
Common Class A
Stockholders’ equity/Member's interest
Common stock	1,142	1,134
Common Class B
Stockholders’ equity/Member's interest
Common stock	$ 0	$ 0

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Jun. 27, 2020	Dec. 28, 2019
Accumulated depreciation, depletion and amortization	$ 1,043,800	$ 955,815
Accumulated amortization	11,943	10,366
Valuation allowance	1,675	1,675
Summit Materials, LLC
Accumulated depreciation, depletion and amortization	1,043,800	955,815
Accumulated amortization	$ 11,943	$ 10,366
Common Class A
Common stock, par value (usd per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	1,000,000,000	1,000,000,000
Common stock, shares issued (in shares)	114,111,948	113,309,385
Common stock, shares outstanding (in shares)	114,111,948	113,309,385
Common Class B
Common stock, par value (usd per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	250,000,000	250,000,000
Common stock, shares issued (in shares)	99	99
Common stock, shares outstanding (in shares)	99	99

Unaudited Consolidated Statemen

Unaudited Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 27, 2020	Jun. 29, 2019	Jun. 27, 2020	Jun. 29, 2019
Revenue:
Revenue	$ 631,009	$ 600,891	$ 998,199	$ 933,530
Cost of revenue (excluding items shown separately below):
Net cost of revenue	410,158	405,493	696,313	672,497
General and administrative expenses	66,544	60,961	136,768	128,571
Depreciation, depletion, amortization and accretion	53,928	53,625	105,706	109,013
Transaction costs	319	390	1,072	698
Operating income	100,060	80,422	58,340	22,751
Interest expense	25,608	29,401	53,426	59,506
Loss on debt financings	0	0	0	14,565
Other income, net	(1,616)	(3,676)	(1,527)	(6,479)
Income (loss) from operations before taxes	76,068	54,697	6,441	(44,841)
Income tax expense (benefit)	17,181	16,707	(5,720)	(11,330)
Net income (loss)	58,887	37,990	12,161	(33,511)
Net income (loss) attributable to Summit Holdings	1,823	1,580	76	(1,149)
Net income (loss) attributable to Summit Inc/LLC	57,064	36,410	12,085	(32,362)
Summit Materials, LLC
Revenue:
Revenue	631,009	600,891	998,199	933,530
Cost of revenue (excluding items shown separately below):
Net cost of revenue	410,158	405,493	696,313	672,497
General and administrative expenses	66,544	60,961	136,768	128,571
Depreciation, depletion, amortization and accretion	53,928	53,625	105,706	109,013
Transaction costs	319	390	1,072	698
Operating income	100,060	80,422	58,340	22,751
Interest expense	25,546	29,283	53,246	59,220
Loss on debt financings	0	0	0	14,565
Other income, net	(1,616)	(3,676)	(1,527)	(6,479)
Income (loss) from operations before taxes	76,130	54,815	6,621	(44,555)
Income tax expense (benefit)	6,113	1,314	229	(6,492)
Net income (loss)	70,017	53,501	6,392	(38,063)
Net income (loss) attributable to Summit Inc/LLC	$ 70,017	$ 53,501	$ 6,392	$ (38,063)
Common Class A
Earnings (loss) per share of Class A common stock:
Basic (usd per share)	$ 0.50	$ 0.32	$ 0.11	$ (0.29)
Diluted (usd per share)	$ 0.50	$ 0.32	$ 0.11	$ (0.29)
Weighted average shares of Class A common stock:
Basic (in shares)	114,111,204	112,070,009	113,856,657	111,940,844
Diluted (in shares)	114,137,857	112,182,555	114,252,268	111,940,844
Product
Revenue:
Revenue	$ 488,260	$ 467,637	$ 793,567	$ 739,278
Cost of revenue (excluding items shown separately below):
Net cost of revenue	293,555	294,857	526,059	508,583
Product | Summit Materials, LLC
Revenue:
Revenue	488,260	467,637	793,567	739,278
Cost of revenue (excluding items shown separately below):
Net cost of revenue	293,555	294,857	526,059	508,583
Service
Revenue:
Revenue	86,980	84,954	124,079	119,263
Cost of revenue (excluding items shown separately below):
Net cost of revenue	60,834	62,336	89,701	88,925
Service | Summit Materials, LLC
Revenue:
Revenue	86,980	84,954	124,079	119,263
Cost of revenue (excluding items shown separately below):
Net cost of revenue	60,834	62,336	89,701	88,925
Excluding delivery and subcontract revenue
Revenue:
Revenue	575,240	552,591	917,646	858,541
Cost of revenue (excluding items shown separately below):
Net cost of revenue	354,389	357,193	615,760	597,508
Excluding delivery and subcontract revenue | Summit Materials, LLC
Revenue:
Revenue	575,240	552,591	917,646	858,541
Cost of revenue (excluding items shown separately below):
Net cost of revenue	354,389	357,193	615,760	597,508
Delivery and subcontract revenue
Revenue:
Revenue	55,769	48,300	80,553	74,989
Cost of revenue (excluding items shown separately below):
Net cost of revenue	55,769	48,300	80,553	74,989
Delivery and subcontract revenue | Summit Materials, LLC
Revenue:
Revenue	55,769	48,300	80,553	74,989
Cost of revenue (excluding items shown separately below):
Net cost of revenue	$ 55,769	$ 48,300	$ 80,553	$ 74,989

Unaudited Consolidated Statem_2

Unaudited Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 27, 2020	Jun. 29, 2019	Jun. 27, 2020	Jun. 29, 2019
Comprehensive income (loss)
Net income (loss)	$ 58,887	$ 37,990	$ 12,161	$ (33,511)
Other comprehensive income (loss):
Foreign currency translation adjustment	2,946	2,233	(5,413)	4,591
Income (loss) on cash flow hedges	0	(137)	0	(303)
Less tax effect of other comprehensive (loss) income items	(721)	(508)	1,325	(1,050)
Other comprehensive income (loss)	2,225	1,588	(4,088)	3,238
Comprehensive income (loss)	61,112	39,578	8,073	(30,273)
Less comprehensive income (loss) attributable to Summit Holdings	1,900	1,642	(67)	(1,021)
Comprehensive income (loss) attributable to Summit Inc.	59,212	37,936	8,140	(29,252)
Summit Materials, LLC
Comprehensive income (loss)
Net income (loss)	70,017	53,501	6,392	(38,063)
Other comprehensive income (loss):
Foreign currency translation adjustment	2,946	2,233	(5,413)	4,591
Income (loss) on cash flow hedges	0	(137)	0	(303)
Other comprehensive income (loss)	2,946	2,096	(5,413)	4,288
Comprehensive income (loss) attributable to Summit Inc.	$ 72,963	$ 55,597	$ 979	$ (33,775)

Unaudited Consolidated Statem_3

Unaudited Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 27, 2020	Jun. 29, 2019
Cash flow from operating activities:
Net income (loss)	$ 12,161	$ (33,511)
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation, depletion, amortization and accretion	111,278	110,982
Share-based compensation expense	9,797	10,605
Net gain on asset disposals	(4,131)	(3,937)
Non-cash loss on debt financings	0	2,850
Change in deferred tax asset, net	(8,175)	(12,550)
Other	1,244	(120)
Decrease (increase) in operating assets, net of acquisitions and dispositions:
Accounts receivable, net	(28,969)	(79,320)
Inventories	(27,391)	5,208
Costs and estimated earnings in excess of billings	(30,557)	(26,715)
Other current assets	654	3,585
Other assets	6,420	4,374
(Decrease) increase in operating liabilities, net of acquisitions and dispositions:
Accounts payable	15,410	29,898
Accrued expenses	4,681	9,395
Billings in excess of costs and estimated earnings	(1,253)	(1,138)
Tax receivable agreement liability	993	59
Other liabilities	(461)	(3,717)
Net cash provided by operating activities	61,701	15,948
Cash flow from investing activities:
Acquisitions, net of cash acquired	0	(2,842)
Purchases of property, plant and equipment	(105,724)	(105,569)
Proceeds from the sale of property, plant and equipment	6,607	8,005
Other	1,629	(439)
Net cash used for investing activities	(97,488)	(100,845)
Cash flow from financing activities:
Proceeds from debt issuances	0	300,000
Debt issuance costs	0	(6,246)
Payments on debt	(11,388)	(261,025)
Payments on acquisition-related liabilities	(9,703)	(9,158)
Proceeds from stock option exercises	310	784
Other	(907)	(502)
Net cash (used in) provided by financing activities	(21,688)	23,853
Impact of foreign currency on cash	(437)	194
Net (decrease) increase in cash	(57,912)	(60,850)
Cash and cash equivalents—beginning of period	311,319	128,508
Cash and cash equivalents—end of period	253,407	67,658
Summit Materials, LLC
Cash flow from operating activities:
Net income (loss)	6,392	(38,063)
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation, depletion, amortization and accretion	111,098	110,696
Share-based compensation expense	9,797	10,605
Net gain on asset disposals	(4,131)	(3,937)
Non-cash loss on debt financings	0	2,850
Change in deferred tax asset, net	(1,233)	(7,653)
Other	1,244	(120)
Decrease (increase) in operating assets, net of acquisitions and dispositions:
Accounts receivable, net	(28,969)	(79,320)
Inventories	(27,391)	5,208
Costs and estimated earnings in excess of billings	(30,557)	(26,715)
Other current assets	654	3,585
Other assets	6,420	4,374
(Decrease) increase in operating liabilities, net of acquisitions and dispositions:
Accounts payable	15,410	29,203
Accrued expenses	4,681	10,090
Billings in excess of costs and estimated earnings	(1,253)	(1,138)
Other liabilities	(461)	(3,717)
Net cash provided by operating activities	61,701	15,948
Cash flow from investing activities:
Acquisitions, net of cash acquired	0	(2,842)
Purchases of property, plant and equipment	(105,724)	(105,569)
Proceeds from the sale of property, plant and equipment	6,607	8,005
Other	1,629	(439)
Net cash used for investing activities	(97,488)	(100,845)
Cash flow from financing activities:
Capital contributions by member	310	784
Proceeds from debt issuances	0	300,000
Debt issuance costs	0	(6,246)
Payments on debt	(11,388)	(261,025)
Payments on acquisition-related liabilities	(7,203)	(6,658)
Distributions from partnership	(2,500)	(2,500)
Other	(907)	(502)
Net cash (used in) provided by financing activities	(21,688)	23,853
Impact of foreign currency on cash	(437)	194
Net (decrease) increase in cash	(57,912)	(60,850)
Cash and cash equivalents—beginning of period	311,319	128,508
Cash and cash equivalents—end of period	$ 253,407	$ 67,658

Unaudited Consolidated Statem_4

Unaudited Consolidated Statements of Changes in Stockholders' Equity / Members' Interest and Redeemable Noncontrolling Interest - USD ($) $ in Thousands	Total	Summit Materials, LLC	Common Class A	Common Class B	Members' equitySummit Materials, LLC	Accumulated Earnings (Deficit)	Accumulated Earnings (Deficit)Summit Materials, LLC	Accumulated other comprehensive income (loss)	Accumulated other comprehensive income (loss)Summit Materials, LLC	Common StockCommon Class A	Common StockCommon Class B	Additional Paid-in Capital	Noncontrolling Interest In Lp
Beginning balance at Dec. 29, 2018	$ 1,342,145					$ 129,739		$ 2,681	$ (23,616)	$ 1,117	$ 0	$ 1,194,204	$ 14,404
Beginning balance at Dec. 29, 2018		$ 1,385,431			$ 1,396,241		$ 12,806		(23,616)
Beginning balance (in shares) at Dec. 29, 2018			111,658,927							111,658,927	99
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net contributed capital		766			766
Net (loss) income	(71,501)	(91,564)				(68,772)	(91,564)						(2,729)
LP Unit exchanges (in shares)										17,500
LP Unit exchanges	0									$ 0		122	(122)
Other comprehensive (loss) income, net of tax	1,650	2,192						1,584	2,192				66
Stock option exercises (in shares)										43,142
Stock option exercises	767									$ 1		766
Distributions		(2,500)			(2,500)
Share-based compensation	5,906	5,906			5,906							5,906
Shares redeemed to settle taxes and other (in shares)										347,962
Shares redeemed to settle taxes and other	(492)	(501)			(501)					$ 3		(495)
Ending balance at Mar. 30, 2019	1,278,475					60,967		4,265		$ 1,121	$ 0	1,200,503	11,619
Ending balance at Mar. 30, 2019		1,299,730			1,399,912		(78,758)		(21,424)
Ending balance (in shares) at Mar. 30, 2019										112,067,531	99
Beginning balance at Dec. 29, 2018	1,342,145					129,739		2,681	(23,616)	$ 1,117	$ 0	1,194,204	14,404
Beginning balance at Dec. 29, 2018		1,385,431			1,396,241		12,806		(23,616)
Beginning balance (in shares) at Dec. 29, 2018			111,658,927							111,658,927	99
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	(33,511)	(38,063)
LP Unit exchanges (in shares)			17,500
Other comprehensive (loss) income, net of tax	3,238	4,288
Shares redeemed to settle taxes and other (in shares)			397,067
Ending balance at Jun. 29, 2019	1,322,771					97,377		5,791	(19,328)	$ 1,122	$ 0	1,205,221	13,260
Ending balance at Jun. 29, 2019		1,360,044			1,404,629		(25,257)		(19,328)
Ending balance (in shares) at Jun. 29, 2019			112,073,494							112,073,494	99
Beginning balance at Mar. 30, 2019	1,278,475					60,967		4,265		$ 1,121	$ 0	1,200,503	11,619
Beginning balance at Mar. 30, 2019		1,299,730			1,399,912		(78,758)		(21,424)
Beginning balance (in shares) at Mar. 30, 2019										112,067,531	99
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net contributed capital		18			18
Net (loss) income	37,990	53,501				36,410	53,501						1,580
Other comprehensive (loss) income, net of tax	1,588	2,096						1,526	2,096				62
Stock option exercises (in shares)										1,019
Stock option exercises	17									$ 0		17
Share-based compensation	4,699	4,699			4,699							4,699
Shares redeemed to settle taxes and other (in shares)										4,944
Shares redeemed to settle taxes and other	2									$ 1		2	(1)
Ending balance at Jun. 29, 2019	1,322,771					97,377		5,791	(19,328)	$ 1,122	$ 0	1,205,221	13,260
Ending balance at Jun. 29, 2019		1,360,044			1,404,629		(25,257)		(19,328)
Ending balance (in shares) at Jun. 29, 2019			112,073,494							112,073,494	99
Beginning balance at Dec. 28, 2019	1,444,773					188,805		3,448	(20,971)	$ 1,134	$ 0	1,234,020	17,366
Beginning balance at Dec. 28, 2019		1,513,150			1,432,718		101,403		(20,971)
Beginning balance (in shares) at Dec. 28, 2019			113,309,385	99						113,309,385	99
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net contributed capital		310			310
Net (loss) income	(46,726)	(63,625)				(44,979)	(63,625)						(1,747)
LP Unit exchanges (in shares)										196,542
LP Unit exchanges	0									$ 2		1,132	(1,134)
Other comprehensive (loss) income, net of tax	(6,313)	(8,359)						(6,093)	(8,359)				(220)
Stock option exercises (in shares)										13,335
Stock option exercises	310									$ 0		310
Distributions		(2,500)			(2,500)
Share-based compensation	4,905	4,905			4,905							4,905
Shares redeemed to settle taxes and other (in shares)										591,335
Shares redeemed to settle taxes and other	(1,090)	(908)			(908)					$ 6		(1,096)
Ending balance at Mar. 28, 2020	1,395,859					143,826		(2,645)		$ 1,142	$ 0	1,239,271	14,265
Ending balance at Mar. 28, 2020		1,442,973			1,434,525		37,778		(29,330)
Ending balance (in shares) at Mar. 28, 2020										114,110,597	99
Beginning balance at Dec. 28, 2019	1,444,773					188,805		3,448	(20,971)	$ 1,134	$ 0	1,234,020	17,366
Beginning balance at Dec. 28, 2019		1,513,150			1,432,718		101,403		(20,971)
Beginning balance (in shares) at Dec. 28, 2019			113,309,385	99						113,309,385	99
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	12,161	6,392
LP Unit exchanges (in shares)			196,542
Other comprehensive (loss) income, net of tax	(4,088)	(5,413)
Stock option exercises (in shares)			13,335
Shares redeemed to settle taxes and other (in shares)			592,686
Ending balance at Jun. 27, 2020	1,461,863					200,890		(497)	(26,384)	$ 1,142	$ 0	1,244,163	16,165
Ending balance at Jun. 27, 2020		1,520,828			1,439,417		107,795		(26,384)
Ending balance (in shares) at Jun. 27, 2020			114,111,948	99						114,111,948	99
Beginning balance at Mar. 28, 2020	1,395,859					143,826		(2,645)		$ 1,142	$ 0	1,239,271	14,265
Beginning balance at Mar. 28, 2020		1,442,973			1,434,525		37,778		(29,330)
Beginning balance (in shares) at Mar. 28, 2020										114,110,597	99
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	58,887	70,017				57,064	70,017						1,823
Other comprehensive (loss) income, net of tax	2,225	2,946						2,148	2,946				77
Share-based compensation	4,892	4,892			4,892							4,892
Shares redeemed to settle taxes and other (in shares)										1,351
Shares redeemed to settle taxes and other	0									$ 0		0
Ending balance at Jun. 27, 2020	$ 1,461,863					$ 200,890		$ (497)	(26,384)	$ 1,142	$ 0	$ 1,244,163	$ 16,165
Ending balance at Jun. 27, 2020		$ 1,520,828			$ 1,439,417		$ 107,795		$ (26,384)
Ending balance (in shares) at Jun. 27, 2020			114,111,948	99						114,111,948	99

SUMMARY OF ORGANIZATION AND SIG

SUMMARY OF ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 27, 2020
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
SUMMARY OF ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES Summit Materials, Inc. (“Summit Inc.” and, together with its subsidiaries, “Summit,” “we,” “us,” “our” or 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 construction materials, 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, weather conditions and to cyclical changes in construction spending, among other factors. Summit Inc. is a holding corporation operating and controlling all of the business and affairs of Summit Materials Holdings L.P. (“Summit Holdings”) and its subsidiaries and, through Summit Holdings, conducts its business. Summit Inc. owns the majority of the partnership interests of Summit Holdings (see Note 9, Stockholders’ Equity). Summit Materials, LLC (“Summit LLC”) an indirect wholly owned subsidiary of Summit Holdings, conducts the majority of our operations. Summit Materials Finance Corp. (“Summit Finance”), an indirect wholly owned subsidiary of Summit LLC, has jointly issued our Senior Notes as described below. Basis of Presentation —These unaudited consolidated financial statements were prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures typically included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. These unaudited consolidated financial statements should be read in conjunction with the Company's audited consolidated financial statements and the notes thereto as of and for the year ended December 28, 2019. The Company continues to follow the accounting policies set forth in those audited consolidated financial statements. Management believes that these consolidated interim financial statements include all adjustments, normal and recurring in nature, that are necessary to present fairly the financial position of the Company as of June 27, 2020, the results of operations for the three and six months ended June 27, 2020 and June 29, 2019 and cash flows for the six months ended June 27, 2020 and June 29, 2019. 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. For a summary of the changes in Summit Inc.’s ownership of Summit Holdings, see Note 9, Stockholders’ Equity. Use of Estimates —Preparation of these consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities and reported amounts of revenue and expenses. Such estimates include the valuation of accounts receivable, inventories, valuation of deferred tax assets, goodwill, intangibles and other long-lived assets, 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, Kansas, Utah and Missouri. The Company’s accounts receivable consist primarily of amounts due from customers within these areas. Therefore, collection of these accounts is dependent on the economic conditions in the aforementioned states, as well as specific situations affecting individual customers. Credit granted within the Company’s trade areas has been granted to many customers, and management does not believe that a significant concentration of credit exists with respect to any individual customer or group of customers. No single customer accounted for more than 10% of the Company’s total revenue in the three and six months ended June 27, 2020 or June 29, 2019. 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 from the provision of services, which are primarily paving and related services. Products: Revenue for product sales is recognized when evidence of an arrangement exists and when control passes, which generally is when the product is shipped. Services: We earn revenue from the provision of services, which are primarily paving and related services, which are typically calculated using monthly progress based on the percentage of completion or a customer’s engineer review of progress. The majority of our construction service contracts are completed within one year, but may occasionally extend beyond this time frame. The majority of our construction service contracts are for work that occurs mostly during the spring, summer and fall. 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. 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. Earnings per Share— The Company computes basic earnings per share attributable to stockholders by dividing income attributable to Summit Inc. by the weighted-average shares of Class A common stock outstanding. Diluted earnings per share reflects the potential dilution beyond shares for basic earnings per share that could occur if securities or other contracts to issue common stock were exercised, converted into common stock, or resulted in the issuance of common stock that would have shared in the Company’s earnings. Since the Class B common stock has no economic value, those shares are not included in the weighted-average common share amount for basic or diluted earnings per share. In addition, as the shares of Class A common stock are issued by Summit Inc., the earnings and equity interests of noncontrolling interests are not included in basic earnings per share. Tax Receivable Agreement —When Class A limited partnership units of Summit Holdings (“LP Units”) are exchanged for shares of Class A common stock of Summit Inc. or Summit Inc. purchases LP Units for cash, 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 initial public offering (“IPO”), we entered into a TRA with the pre-IPO owners that requires us to pay the pre-IPO owners or their permitted assignees 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. 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, and the remaining 15% as an increase to additional paid-in capital. If a deferred tax asset subject to the TRA is determined not to be realizable and therefore subject to a valuation allowance, we do not record a TRA liability for 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 liability 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. New Accounting Standards — In August 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2018-15, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract, which reduces the accounting complexity of implementing a cloud computing service arrangement. The ASU aligns the capitalization of implementation costs among hosting arrangements and costs incurred to develop internal-use software. We adopted this ASU in the first quarter of 2020 and the adoption of this ASU did not have a material impact on the consolidated financial statements.
Summit Materials, LLC
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
SUMMARY OF ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES Summit Materials, LLC (“Summit LLC” and, together with its subsidiaries, “Summit,” “we,” “us,” “our” or 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 construction materials, 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, weather 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”) 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, including Summit LLC. Basis of Presentation —These unaudited consolidated financial statements were prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures typically included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. These unaudited consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto as of and for the year ended December 28, 2019. The Company continues to follow the accounting policies set forth in those audited consolidated financial statements. Management believes that these consolidated interim financial statements include all adjustments, normal and recurring in nature, that are necessary to present fairly the financial position of the Company as of June 27, 2020, the results of operations for the three and six months ended June 27, 2020 and June 29, 2019 and cash flows for the six months ended June 27, 2020 and June 29, 2019. Use of Estimates —Preparation of these consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities and reported amounts of revenue and expenses. Such estimates include the valuation of accounts receivable, inventories, valuation of deferred tax assets, goodwill, intangibles and other long-lived assets, pension and other postretirement obligations and asset retirement obligations. Estimates also include revenue earned on contracts and costs to complete contracts. Most of the Company’s paving and related services are performed under fixed unit-price contracts with state and local governmental entities. Management regularly evaluates its estimates and assumptions based on historical experience and other factors, including the current economic environment. As future events and their effects cannot be determined with precision, actual results can differ significantly from estimates made. Changes in estimates, including those resulting from continuing changes in the economic environment, are reflected in the Company’s consolidated financial statements when the change in estimate occurs. Business and Credit Concentrations— The Company’s operations are conducted primarily across 23 U.S. states and in British Columbia, Canada, with the most significant revenue generated in Texas, Kansas, Utah and Missouri. The Company’s accounts receivable consist primarily of amounts due from customers within these areas. Therefore, collection of these accounts is dependent on the economic conditions in the aforementioned states, as well as specific situations affecting individual customers. Credit granted within the Company’s trade areas has been granted to many customers, and management does not believe that a significant concentration of credit exists with respect to any individual customer or group of customers. No single customer accounted for more than 10% of the Company’s total revenue in the three and six months ended June 27, 2020 or June 29, 2019. 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 from the provision of services, which are primarily paving and related services. Products: Revenue for product sales is recognized when evidence of an arrangement exists and when control passes, which generally is when the product is shipped. Services: We earn revenue from the provision of services, which are primarily paving and related services, which are typically calculated using monthly progress based on the percentage of completion or a customer’s engineer review of progress. The majority of our construction service contracts are completed within one year, but may occasionally extend beyond this time frame. The majority of our construction service contracts are for work that occurs mostly during the spring, summer and fall. 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. 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. New Accounting Standards— In August 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2018-15, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract, which reduces the accounting complexity of implementing a cloud computing service arrangement. The ASU aligns the capitalization of implementation costs among hosting arrangements and costs incurred to develop internal-use software. We adopted this ASU in the first quarter of 2020 and the adoption of this ASU did not have a material impact on the consolidated financial statements.

GOODWILL AND INTANGIBLES

GOODWILL AND INTANGIBLES	6 Months Ended
	Jun. 27, 2020
Business Acquisition [Line Items]
GOODWILL AND INTANGIBLES	GOODWILL AND INTANGIBLES 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. Goodwill acquired during a business combination has an indefinite life and is not amortized. Changes in the carrying amount of goodwill, by reportable segment, from December 28, 2019 to June 27, 2020 are summarized as follows: West East Cement Total Balance—December 28, 2019 $ 584,617 $ 410,426 $ 204,656 $ 1,199,699 Foreign currency translation adjustments (2,700) — — (2,700) Balance—June 27, 2020 $ 581,917 $ 410,426 $ 204,656 $ 1,196,999 The Company’s intangible assets subject to amortization are primarily composed of operating permits, mineral lease agreements and reserve rights. Operating permits relate to permitting and zoning rights acquired outside of a business combination. The assets related to mineral lease agreements reflect the submarket royalty rates paid under agreements, primarily for extracting aggregates. The values were determined as of the respective acquisition dates by a comparison of market-royalty rates. The reserve rights relate to aggregate reserves to which the Company has the rights of ownership, but does not own the reserves. The intangible assets are amortized on a straight-line basis over the lives of the leases or permits. The following table shows intangible assets by type and in total: June 27, 2020 December 28, 2019 Gross Accumulated Net Gross Accumulated Net Operating permits $ 23,331 $ (813) $ 22,518 $ 6,609 $ (290) $ 6,319 Mineral leases 19,225 (7,002) 12,223 19,064 (6,408) 12,656 Reserve rights 6,234 (2,397) 3,837 6,234 (2,248) 3,986 Trade names 1,000 (1,000) — 1,000 (958) 42 Other 797 (731) 66 957 (462) 495 Total intangible assets $ 50,587 $ (11,943) $ 38,644 $ 33,864 $ (10,366) $ 23,498 Amortization expense totaled $0.9 million and $1.6 million for the three and six months ended June 27, 2020, respectively, and $0.4 million and $0.8 million for the three and six months ended June 29, 2019, respectively. The estimated amortization expense for the intangible assets for each of the five years subsequent to June 27, 2020 is as follows: 2020 (six months) $ 1,481 2021 2,862 2022 2,849 2023 2,716 2024 2,621 2025 2,576 Thereafter 23,539 Total $ 38,644
Summit Materials, LLC
Business Acquisition [Line Items]
GOODWILL AND INTANGIBLES	GOODWILL AND INTANGIBLES 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. Goodwill acquired during a business combination has an indefinite life and is not amortized. Changes in the carrying amount of goodwill, by reportable segment, from December 28, 2019 to June 27, 2020 are summarized as follows: West East Cement Total Balance—December 28, 2019 $ 585,617 $ 410,426 $ 204,656 $ 1,200,699 Foreign currency translation adjustments (2,700) — — (2,700) Balance—June 27, 2020 $ 582,917 $ 410,426 $ 204,656 $ 1,197,999 The Company’s intangible assets subject to amortization are primarily composed of operating permits, mineral lease agreements and reserve rights. Operating permits relate to permitting and zoning rights acquired outside of a business combination. The assets related to mineral lease agreements reflect the submarket royalty rates paid under agreements, primarily for extracting aggregates. The values were determined as of the respective acquisition dates by a comparison of market-royalty rates. The reserve rights relate to aggregate reserves to which the Company has the rights of ownership, but does not own the reserves. The intangible assets are amortized on a straight-line basis over the lives of the leases or permits. The following table shows intangible assets by type and in total: June 27, 2020 December 28, 2019 Gross Accumulated Net Gross Accumulated Net Operating permits $ 23,331 $ (813) $ 22,518 $ 6,609 $ (290) $ 6,319 Mineral leases 19,225 (7,002) 12,223 19,064 (6,408) 12,656 Reserve rights 6,234 (2,397) 3,837 6,234 (2,248) 3,986 Trade names 1,000 (1,000) — 1,000 (958) 42 Other 797 (731) 66 957 (462) 495 Total intangible assets $ 50,587 $ (11,943) $ 38,644 $ 33,864 $ (10,366) $ 23,498 Amortization expense totaled $0.9 million and $1.6 million for the three and six months ended June 27, 2020, respectively, and $0.4 million and $0.8 million for the three and six months ended June 29, 2019, respectively. The estimated amortization expense for the intangible assets for each of the five years subsequent to June 27, 2020 is as follows: 2020 (six months) $ 1,481 2021 2,862 2022 2,849 2023 2,716 2024 2,621 2025 2,576 Thereafter 23,539 Total $ 38,644

REVENUE RECOGNITION

REVENUE RECOGNITION	6 Months Ended
	Jun. 27, 2020
Revenue from External Customer [Line Items]
REVENUE RECOGNITION	REVENUE RECOGNITION We derive our revenue predominantly by selling construction materials, products and providing paving and related services. Construction materials consist of aggregates and cement. Products consist of related downstream products, including ready-mix concrete, asphalt paving mix and concrete products. Paving and related service revenue is generated primarily from the asphalt paving services that we provide. Revenue by product for the three and six months ended June 27, 2020 and June 29, 2019 is as follows: Three months ended Six months ended June 27, 2020 June 29, 2019 June 27, 2020 June 29, 2019 Revenue by product*: Aggregates $ 129,989 $ 128,650 $ 226,150 $ 216,522 Cement 73,293 77,799 106,156 110,298 Ready-mix concrete 167,882 154,180 309,586 271,500 Asphalt 104,661 93,365 127,867 116,403 Paving and related services 110,829 95,304 144,255 129,649 Other 44,355 51,593 84,185 89,158 Total revenue $ 631,009 $ 600,891 $ 998,199 $ 933,530 *Revenue from liquid asphalt terminals is included in asphalt revenue. Accounts receivable, net consisted of the following as of June 27, 2020 and December 28, 2019: June 27, 2020 December 28, 2019 Trade accounts receivable $ 210,726 $ 191,672 Construction contract receivables 53,343 47,966 Retention receivables 19,140 17,808 Receivables from related parties 2,497 1,596 Accounts receivable 285,706 259,042 Less: Allowance for doubtful accounts (4,843) (5,786) Accounts receivable, net $ 280,863 $ 253,256 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 from External Customer [Line Items]
REVENUE RECOGNITION	REVENUE RECOGNITION We derive our revenue predominantly by selling construction materials, products and providing paving and related services. Construction materials consist of aggregates and cement. Products consist of related downstream products, including ready-mix concrete, asphalt paving mix and concrete products. Paving and related service revenue is generated primarily from the asphalt paving services that we provide. Revenue by product for the three and six months ended June 27, 2020 and June 29, 2019 is as follows: Three months ended Six months ended June 27, 2020 June 29, 2019 June 27, 2020 June 29, 2019 Revenue by product*: Aggregates $ 129,989 $ 128,650 $ 226,150 $ 216,522 Cement 73,293 77,799 106,156 110,298 Ready-mix concrete 167,882 154,180 309,586 271,500 Asphalt 104,661 93,365 127,867 116,403 Paving and related services 110,829 95,304 144,255 129,649 Other 44,355 51,593 84,185 89,158 Total revenue $ 631,009 $ 600,891 $ 998,199 $ 933,530 *Revenue from liquid asphalt terminals is included in asphalt revenue. Accounts receivable, net consisted of the following as of June 27, 2020 and December 28, 2019: June 27, 2020 December 28, 2019 Trade accounts receivable $ 210,726 $ 191,672 Construction contract receivables 53,343 47,966 Retention receivables 19,140 17,808 Receivables from related parties 2,497 1,596 Accounts receivable 285,706 259,042 Less: Allowance for doubtful accounts (4,843) (5,786) Accounts receivable, net $ 280,863 $ 253,256 Retention receivables are amounts earned by the Company but held by customers until paving and related service contracts and projects are near completion or fully completed. Amounts are generally billed and collected within one year.

INVENTORIES

INVENTORIES	6 Months Ended
	Jun. 27, 2020
Inventory [Line Items]
INVENTORIES	INVENTORIES Inventories consisted of the following as of June 27, 2020 and December 28, 2019: June 27, 2020 December 28, 2019 Aggregate stockpiles $ 153,347 $ 140,461 Finished goods 42,879 33,023 Work in process 9,224 7,664 Raw materials 26,492 23,639 Total $ 231,942 $ 204,787
Summit Materials, LLC
Inventory [Line Items]
INVENTORIES	INVENTORIES Inventories consisted of the following as of June 27, 2020 and December 28, 2019: June 27, 2020 December 28, 2019 Aggregate stockpiles $ 153,347 $ 140,461 Finished goods 42,879 33,023 Work in process 9,224 7,664 Raw materials 26,492 23,639 Total $ 231,942 $ 204,787

ACCRUED EXPENSES

ACCRUED EXPENSES	6 Months Ended
	Jun. 27, 2020
Schedule Of Accrued Expenses [Line Items]
ACCRUED EXPENSES	ACCRUED EXPENSES Accrued expenses consisted of the following as of June 27, 2020 and December 28, 2019: June 27, 2020 December 28, 2019 Interest $ 25,884 $ 26,892 Payroll and benefits 26,125 29,356 Finance lease obligations 23,252 16,007 Insurance 17,017 14,968 Non-income taxes 15,142 7,666 Deferred asset purchase payments 9,364 3,525 Professional fees 905 902 Other (1) 20,312 20,689 Total $ 138,001 $ 120,005 (1) Consists primarily of current portion of asset retirement obligations and miscellaneous accruals.
Summit Materials, LLC
Schedule Of Accrued Expenses [Line Items]
ACCRUED EXPENSES	ACCRUED EXPENSES Accrued expenses consisted of the following as of June 27, 2020 and December 28, 2019: June 27, 2020 December 28, 2019 Interest $ 25,884 $ 26,892 Payroll and benefits 26,125 29,356 Finance lease obligations 23,252 16,007 Insurance 17,017 14,968 Non-income taxes 15,373 7,898 Deferred asset purchase payments 9,364 3,525 Professional fees 905 902 Other (1) 20,312 20,689 Total $ 138,232 $ 120,237 _______________________________________________________________________ (1) Consists primarily of current portion of asset retirement obligations and miscellaneous accruals.

DEBT

DEBT	6 Months Ended
	Jun. 27, 2020
Debt Instrument [Line Items]
DEBT	DEBT Debt consisted of the following as of June 27, 2020 and December 28, 2019: June 27, 2020 December 28, 2019 Term Loan, due 2024: $621.1 million and $624.3 million, net of $1.0 million and $1.1 million discount at June 27, 2020 and December 28, 2019, respectively $ 620,077 $ 623,140 6 1 ⁄ 8 % Senior Notes, due 2023: $650.0 million, net of $0.7 million and $0.9 million discount at June 27, 2020 and December 28, 2019, respectively 649,254 649,133 5 1 ⁄ 8 % Senior Notes, due 2025 300,000 300,000 6 1 ⁄ 2 % Senior Notes, due 2027 300,000 300,000 Total 1,869,331 1,872,273 Current portion of long-term debt 7,942 7,942 Long-term debt $ 1,861,389 $ 1,864,331 The contractual payments of long-term debt, including current maturities, for the five years subsequent to June 27, 2020, are as follows: 2020 (six months) $ 4,765 2021 6,354 2022 6,354 2023 656,354 2024 597,252 2025 300,000 Thereafter 300,000 Total 1,871,079 Less: Original issue net discount (1,748) Less: Capitalized loan costs (11,869) Total debt $ 1,857,462 Senior Notes —On March 15, 2019, Summit LLC and Summit Finance (together, the “Issuers”) issued $300.0 million in aggregate principal amount of 6.500% senior notes due March 15, 2027 (the “2027 Notes”). The 2027 Notes were issued at 100.0% of their par value with proceeds of $296.3 million, net of related fees and expenses. The 2027 Notes were issued under an indenture dated March 25, 2019 (the "2019 Indenture"). The 2019 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 into certain transactions with affiliates, and designate subsidiaries as unrestricted subsidiaries. The 2019 Indenture also contains customary events of default. Interest on the 2027 Notes is payable semi-annually on March 15 and September 15 of each year commencing on September 15, 2019. In March 2019, using the proceeds from the 2027 Notes, all of the outstanding $250.0 million 8.500% senior notes due 2022 (the “2022 Notes”) were redeemed at a price equal to par plus an applicable premium and the indenture under which the 2022 Notes were issued was satisfied and discharged. As a result of the extinguishment, charges of $14.6 million were recognized in the quarter ended March 30, 2019, which included charges of $11.7 million for the applicable redemption premium and $2.9 million for the write-off of deferred financing fees. In 2017, the Issuers issued $300.0 million of 5.125% senior notes due June 1, 2025 (the “2025 Notes”). The 2025 Notes were issued at 100.0% of their par value with proceeds of $295.4 million, net of related fees and expenses. The 2025 Notes were issued under an indenture dated June 1, 2017, the terms of which are generally consistent with the 2019 Indenture. Interest on the 2025 Notes is payable semi-annually on June 1 and December 1 of each year commencing on December 1, 2017. In 2015, the Issuers issued $650.0 million of 6.125% senior notes due July 2023 (the “2023 Notes” and collectively with the 2025 Notes and the 2027 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 2019 Indenture. Interest on the 2023 Notes is payable semi-annually in arrears on January 15 and July 15 of each year. As of June 27, 2020 and December 28, 2019, 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 $345.0 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 February 25, 2019, Summit LLC entered into Incremental Amendment No. 4 to the credit agreement governing the Senior Secured Credit Facilities (the “Credit Agreement”) which, among other things, increased the total amount available under the revolving credit facility to $345.0 million and extended the maturity date of the Credit Agreement with respect to the revolving credit commitments to February 25, 2024. 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 2.00% 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 3.00% for LIBOR rate loans. There were no outstanding borrowings under the revolving credit facility as of June 27, 2020 and December 28, 2019, with borrowing capacity of $329.1 million remaining as of June 27, 2020, which is net of $15.9 million of outstanding letters of credit. The outstanding letters of credit are renewed annually and support required bonding on construction projects, large leases, workers compensation claims 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 June 27, 2020 and December 28, 2019, Summit LLC was in compliance with all financial covenants. Summit LLC’s wholly-owned domestic subsidiary companies, subject to certain exclusions and exceptions, are named as subsidiary guarantors of the Senior Notes and the Senior Secured Credit Facilities. In addition, Summit LLC has pledged substantially all of its assets as collateral, subject to certain exclusions and exceptions, for the Senior Secured Credit Facilities. The following table presents the activity for the deferred financing fees for the six months ended June 27, 2020 and June 29, 2019: Deferred financing fees Balance—December 28, 2019 $ 15,436 Amortization (1,665) Balance—June 27, 2020 $ 13,771 Balance—December 29, 2018 $ 15,475 Loan origination fees 6,246 Amortization (1,832) Write off of deferred financing fees (2,851) Balance—June 29, 2019 $ 17,038 Other —On January 15, 2015, the Company’s wholly-owned subsidiary in British Columbia, Canada entered into an agreement with HSBC Bank Canada 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) $0.3 million CAD revolving credit commitment to provide guarantees on behalf of that subsidiary. There were no amounts outstanding under this agreement as of June 27, 2020 or December 28, 2019.
Summit Materials, LLC
Debt Instrument [Line Items]
DEBT	DEBT Debt consisted of the following as of June 27, 2020 and December 28, 2019: June 27, 2020 December 28, 2019 Term Loan, due 2024: $621.1 million and $624.3 million, net of $1.0 million and $1.1 million discount at June 27, 2020 and December 28, 2019, respectively $ 620,077 $ 623,140 6 1/8 % Senior Notes, due 2023: $650.0 million, net of $0.7 million and $0.9 million discount at June 27, 2020 and December 28, 2019, respectively 649,254 649,133 5 1/8 % Senior Notes, due 2025 300,000 300,000 6 1/2 % Senior Notes, due 2027 300,000 300,000 Total 1,869,331 1,872,273 Current portion of long-term debt 7,942 7,942 Long-term debt $ 1,861,389 $ 1,864,331 The contractual payments of long-term debt, including current maturities, for the five years subsequent to June 27, 2020, are as follows: 2020 (six months) $ 4,765 2021 6,354 2022 6,354 2023 656,354 2024 597,252 2025 300,000 Thereafter 300,000 Total 1,871,079 Less: Original issue net discount (1,748) Less: Capitalized loan costs (11,869) Total debt $ 1,857,462 Senior Notes —On March 15, 2019, Summit LLC and Summit Materials Finance Corp., an indirect wholly-owned subsidiary of Summit LLC (“Finance Corp.” and together with Summit LLC, the “Issuers”) issued $300.0 million in aggregate principal amount of 6.500% senior notes due March 15, 2027 (the “2027 Notes”). The 2027 Notes were issued at 100.0% of their par value with proceeds of $296.3 million, net of related fees and expenses. The 2027 Notes were issued under an indenture dated March 25, 2019 (the "2019 Indenture"). The 2019 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 into certain transactions with affiliates, and designate subsidiaries as unrestricted subsidiaries. The 2019 Indenture also contains customary events of default. Interest on the 2027 Notes is payable semi-annually on March 15 and September 15 of each year commencing on September 15, 2019. In March 2019, using the proceeds from the 2027 Notes, all of the outstanding $250.0 million 8.500% senior notes due 2022 (the “2022 Notes”) were redeemed at a price equal to par plus an applicable premium and the indenture under which the 2022 Notes were issued was satisfied and discharged. As a result of the extinguishment, charges of $14.6 million were recognized in the quarter ended March 30, 2019, which included charges of$11.7 million for the applicable redemption premium and $2.9 million for the write-off of deferred financing fees. In 2017, the Issuers issued $300.0 million of 5.125% senior notes due June 1, 2025 (the “2025 Notes”). The 2025 Notes were issued at 100.0% of their par value with proceeds of $295.4 million, net of related fees and expenses. The 2025 Notes were issued under an indenture dated June 1, 2017, the terms of which are generally consistent with the 2019 Indenture. Interest on the 2025 Notes is payable semi-annually on June 1 and December 1 of each year commencing on December 1, 2017. In 2015, the Issuers issued $650.0 million of 6.125% senior notes due July 2023 (the “2023 Notes” and collectively with the 2025 Notes and the 2027 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 2019 Indenture. Interest on the 2023 Notes is payable semi-annually in arrears on January 15 and July 15 of each year. As of June 27, 2020 and December 28, 2019, 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 $345.0 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 February 25, 2019, Summit LLC entered into Incremental Amendment No. 4 to the credit agreement governing the Senior Secured Credit Facilities (the “Credit Agreement”) which, among other things, increased the total amount available under the revolving credit facility to $345.0 million and extended the maturity date of the Credit Agreement with respect to the revolving credit commitments to February 25, 2024. 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 2.00% 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 3.00% for LIBOR rate loans. There were no outstanding borrowings under the revolving credit facility as of June 27, 2020 and December 28, 2019, with borrowing capacity of $329.1 million remaining as of June 27, 2020, which is net of $15.9 million of outstanding letters of credit. The outstanding letters of credit are renewed annually and support required bonding on construction projects, large leases, workers compensation claims 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 June 27, 2020 and December 28, 2019, Summit LLC was in compliance with all financial covenants. Summit LLC’s wholly-owned domestic subsidiary companies, subject to certain exclusions and exceptions, are named as subsidiary guarantors of the Senior Notes and the Senior Secured Credit Facilities. In addition, Summit LLC has pledged substantially all of its assets as collateral, subject to certain exclusions and exceptions, for the Senior Secured Credit Facilities. The following table presents the activity for the deferred financing fees for the six months ended June 27, 2020 and June 29, 2019: Deferred financing fees Balance—December 28, 2019 $ 15,436 Amortization (1,665) Balance—June 27, 2020 $ 13,771 Balance - December 29, 2018 $ 15,475 Loan origination fees 6,246 Amortization (1,832) Write off of deferred financing fees (2,851) Balance - June 29, 2019 $ 17,038 Other —On January 15, 2015, the Company’s wholly-owned subsidiary in British Columbia, Canada entered into an agreement with HSBC Bank Canada 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) $0.3 million CAD revolving credit commitment to provide guarantees on behalf of that subsidiary. There were no amounts outstanding under this agreement as of June 27, 2020 or December 28, 2019.

INCOME TAXES

INCOME TAXES	6 Months Ended
	Jun. 27, 2020
Income Taxes [Line Items]
INCOME TAXES	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 accounts. Our income tax expense (benefit) was $17.2 million and $(5.7) million in the three and six months ended June 27, 2020, respectively, and our income tax expense (benefit) was $16.7 million and $(11.3) million in the three and six months ended June 29, 2019, respectively. The effective tax rate for Summit Inc. differs from the federal rate primarily due to (1) unrecognized tax benefits, (2) state taxes, (3) tax depletion expense in excess of the expense recorded under U.S. GAAP, (4) the minority interest in the Summit Holdings partnership that is allocated outside of the Company and (5) various other items such as limitations on meals and entertainment, certain stock compensation and other costs. In the first quarter of 2020, we recorded the impact of the Coronavirus Aid, Relief and Economic Stability Act ("CARES Act") enacted into law in late March 2020. As such, our effective tax rate for the six months ended June 27, 2020 is not meaningful. Among other things, the CARES Act temporarily amended provisions of the Tax Cuts and Jobs Act of 2017 ("TCJA") related to limitations on the deductibility of interest expense. The Company’s income tax provision is calculated under the provisions of the proposed TCJA regulations, as amended by the CARES Act, which will limit our ability to deduct interest expense in calculating our taxable income. Once the final regulations are issued, the Company will adjust its calculations, if necessary. As of June 27, 2020 and December 28, 2019, Summit Inc. had a valuation allowance of $1.7 million, which relates to certain deferred tax assets in taxable entities where realization is not more likely than not. In the first quarter of 2020, we adjusted our unrecognized tax benefits previously reported for provisions in the CARES Act enacted in March 2020. No adjustments were made to our unrecognized tax benefits in the three months ended June 27, 2020. We did not recognize interest or penalties related to these amounts as they are offset by other attributes. No material interest or penalties were recognized in income tax expense during the three and six months ended June 27, 2020 and June 29, 2019. Tax Receivable Agreement —The Company is party to a TRA with certain current and former holders of LP Units 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. In the six months ended June 27, 2020, 196,542 LP Units were acquired by Summit Inc. in exchange for an equal number of newly-issued shares of Summit Inc.’s Class A common stock. These exchanges resulted in net new deferred tax assets of approximately $1.2 million. As we determined that the deferred tax assets created from these exchanges are realizable and payment under the TRA is considered probable, we have recorded 85% of the increase in deferred tax assets as TRA liability and the remainder as an adjustment to additional paid in capital. As of June 27, 2020 and December 28, 2019, we had recorded $328.0 million and $327.0 million of TRA liability, respectively. 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 Summit Inc. multiplied by an assumed tax rate equal to the highest effective marginal combined U.S. federal, state and local income tax rate in New York, New York. Summit Holdings did not make any tax distributions in the six months ended June 27, 2020 and June 29, 2019.
Summit Materials, LLC
Income Taxes [Line Items]
INCOME TAXES	INCOME TAXES Summit LLC is a limited liability company and passes its tax attributes for federal and state tax purposes to its parent company and is generally not subject to federal or state income tax. However, certain subsidiary entities file federal, state and Canadian income tax returns due to their status as taxable entities in the respective jurisdiction. The effective income tax rate for the C Corporations differs from the statutory federal rate primarily due to (1) tax depletion expense in excess of the expense recorded under U.S. GAAP, (2) state income taxes and the effect of graduated tax rates and (3) various other items, such as limitations on meals and entertainment and other costs. The effective income tax rate for the Canadian subsidiary is not significantly different from its historical effective tax rate. Summit LLC and its subsidiaries expect additional unrecognized tax benefits related to the deductibility of interest expense in 2020 and 2019 that if recognized would affect the annual effective tax rate, and included that in its estimate of those amounts in its annual effective tax rate. We did not recognize interest or penalties related to this amount as it is offset by other attributes. No material interest or penalties were recognized in income tax expense during the three and six months ended June 27, 2020 and June 29, 2019. We recognized uncertain tax benefits in the three and six months ended June 27, 2020 related to the passage of the Coronavirus Aid, Relief and Economic Stability Act (“CARES Act”) on March 25, 2020.

EARNINGS PER SHARE

EARNINGS PER SHARE	6 Months Ended
	Jun. 27, 2020
Earnings Per Share [Abstract]
EARNINGS PER SHARE	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 and diluted earnings per share: Three months ended Six months ended June 27, 2020 June 29, 2019 June 27, 2020 June 29, 2019 Net income (loss) attributable to Summit Inc. $ 57,064 $ 36,410 $ 12,085 $ (32,362) Weighted average shares of Class A stock outstanding 114,111,204 112,070,009 113,856,657 111,940,844 Basic and diluted loss per share $ 0.50 $ 0.32 $ 0.11 $ (0.29) Diluted net income (loss) attributable to Summit Inc. $ 57,064 $ 36,410 $ 12,085 $ (32,362) Weighted average shares of Class A stock outstanding 114,111,204 112,070,009 113,856,657 111,940,844 Add: stock options — — 2,010 — Add: restricted stock units 26,653 76,539 371,040 — Add: performance stock units — 36,007 22,561 — Weighted average dilutive shares outstanding 114,137,857 112,182,555 114,252,268 111,940,844 Diluted earnings (loss) per share $ 0.50 $ 0.32 $ 0.11 $ (0.29) Excluded from the above calculations were the shares noted below as they were antidilutive: Three months ended Six months ended June 27, 2020 June 29, 2019 June 27, 2020 June 29, 2019 Antidilutive shares: LP Units 3,053,115 3,418,018 3,103,672 3,418,018 Time-vesting stock options 2,107,359 3,168,170 — 3,168,170 Warrants 100,037 100,037 100,037 100,037 Time-vesting restricted stock units — — — 1,493,119 Market-based restricted stock units 446,670 — — 390,645

STOCKHOLDERS' EQUITY_MEMBERS' I

STOCKHOLDERS' EQUITY/MEMBERS' INTEREST	6 Months Ended
	Jun. 27, 2020
Schedule of Capitalization, Equity [Line Items]
STOCKHOLDERS' EQUITY	STOCKHOLDERS’ EQUITY During 2020 and 2019, 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. LP Units Total Summit Inc. Balance — December 28, 2019 113,309,385 3,249,657 116,559,042 97.2 % Exchanges during period 196,542 (196,542) — Stock option exercises 13,335 — 13,335 Other equity transactions 592,686 — 592,686 Balance — June 27, 2020 114,111,948 3,053,115 117,165,063 97.4 % Balance — December 29, 2018 111,658,927 3,435,518 115,094,445 97.0 % Exchanges during period 17,500 (17,500) — Other equity transactions 397,067 — 397,067 Balance — June 29, 2019 112,073,494 3,418,018 115,491,512 97.0 % As a result of the Reorganization, Summit Inc. is Summit Holdings’ primary beneficiary and thus consolidates Summit Holdings in its consolidated financial statements with a corresponding noncontrolling interest reclassification, which was 2.6% and 2.8% as of June 27, 2020 and December 28, 2019, respectively. Accumulated other comprehensive income (loss) —The changes in each component of accumulated other comprehensive income (loss) consisted of the following: Change in Foreign currency Cash flow hedge Accumulated Balance — December 28, 2019 $ 2,171 $ 1,277 $ — $ 3,448 Foreign currency translation adjustment, net of tax — (3,945) — (3,945) Balance - Balance — June 27, 2020 $ 2,171 $ (2,668) $ — $ (497) Balance — December 29, 2018 $ 3,573 $ (2,147) $ 1,255 $ 2,681 Foreign currency translation adjustment, net of tax — 3,330 — 3,330 Loss on cash flow hedges, net of tax — — (220) (220) Balance — June 29, 2019 $ 3,573 $ 1,183 $ 1,035 $ 5,791
Summit Materials, LLC
Schedule of Capitalization, Equity [Line Items]
MEMBERS' INTEREST	MEMBERS’ 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 (loss) income Balance — December 28, 2019 $ (6,317) $ (14,654) $ — $ (20,971) Foreign currency translation adjustment — (5,413) — (5,413) Balance — June 27, 2020 $ (6,317) $ (20,067) $ — $ (26,384) Balance — December 29, 2018 $ (4,392) $ (19,370) $ 146 $ (23,616) Foreign currency translation adjustment — 4,591 — 4,591 Loss on cash flow hedges — — (303) (303) Balance — June 29, 2019 $ (4,392) $ (14,779) $ (157) $ (19,328)

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	6 Months Ended
	Jun. 27, 2020
Schedule Of Cash Flow Supplemental [Line Items]
SUPPLEMENTAL CASH FLOW INFORMATION	SUPPLEMENTAL CASH FLOW INFORMATION Supplemental cash flow information is as follows: Six months ended June 27, 2020 June 29, 2019 Cash payments: Interest $ 49,569 $ 36,834 Payments for income taxes, net 738 1,190 Operating cash payments on operating leases 5,343 5,410 Operating cash payments on finance leases 1,599 1,516 Finance cash payments on finance leases 7,193 6,000 Non cash financing activities: Right of use assets obtained in exchange for operating lease obligations $ 2,535 $ 3,298 Right of use assets obtained in exchange for finance leases obligations 10,426 16,248 Exchange of LP Units to shares of Class A common stock 4,648 277
Summit Materials, LLC
Schedule Of Cash Flow Supplemental [Line Items]
SUPPLEMENTAL CASH FLOW INFORMATION	SUPPLEMENTAL CASH FLOW INFORMATION Supplemental cash flow information is as follows: Six months ended June 27, 2020 June 29, 2019 Cash payments: Interest $ 49,569 $ 36,834 Payments for income taxes, net 738 1,190 Operating cash payments on operating leases 5,343 5,410 Operating cash payments on finance leases 1,599 1,516 Finance cash payments on finance leases 7,193 6,000 Non cash financing activities: Right of use assets obtained in exchange for operating lease obligations $ 2,535 $ 3,298 Right of use assets obtained in exchange for finance leases obligations 10,426 16,248

LEASES

LEASES	6 Months Ended
	Jun. 27, 2020
Lessee, Lease, Description [Line Items]
LEASES	LEASES We lease construction and office equipment, distribution facilities and office space. Leases with an initial term of 12 months or less, including month to month leases, are not recorded on the balance sheet. Lease expense for short-term leases is recognized on a straight line basis over the lease term. For lease agreements entered into or reassessed after the adoption of Topic 842, we combine lease and nonlease components. While we also own mineral leases for mining operations, those leases are outside the scope of Topic 842. Assets acquired under finance leases are included in property, plant and equipment. Many of our leases include options to purchase the leased equipment. The depreciable life of assets and leasehold improvements are limited by the expected lease term, unless there is a transfer of title or purchase option reasonably certain of exercise. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. The components of lease expense were as follows: Three months ended Six months ended June 27, 2020 June 29, 2019 June 27, 2020 June 29, 2019 Operating lease cost $ 2,491 $ 2,694 $ 5,098 $ 5,149 Variable lease cost 106 143 163 215 Short-term lease cost 10,414 9,591 19,034 16,172 Financing lease cost: Amortization of right-of-use assets 3,129 2,670 5,868 5,293 Interest on lease liabilities 778 876 1,549 1,631 Total lease cost $ 16,918 $ 15,974 $ 31,712 $ 28,460 June 27, 2020 December 28, 2019 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,347 $ 32,777 Current operating lease liabilities $ 8,382 $ 8,427 Noncurrent operating lease liabilities 22,978 25,381 Total operating lease liabilities $ 31,360 $ 33,808 Finance leases: Property and equipment, gross $ 88,849 $ 82,660 Less accumulated depreciation (28,305) (24,907) Property and equipment, net $ 60,544 $ 57,753 Current finance lease liabilities $ 23,252 $ 16,007 Long-term finance lease liabilities 34,140 40,410 Total finance lease liabilities $ 57,392 $ 56,417 Weighted average remaining lease term (years): Operating leases 8.5 8.6 Finance lease 2.4 2.6 Weighted average discount rate (%): Operating leases 5.5 % 5.5 % Finance lease 5.4 % 5.5 % Maturities of lease liabilities were as follows: Operating Leases Finance Leases 2020 (six months) $ 5,035 $ 9,133 2021 9,039 25,064 2022 5,411 17,306 2023 4,197 5,313 2024 2,529 2,541 2025 1,451 1,765 Thereafter 12,757 1,741 Total lease payments 40,419 62,863 Less imputed interest (9,059) (5,471) Present value of lease payments $ 31,360 $ 57,392
LEASES	LEASES We lease construction and office equipment, distribution facilities and office space. Leases with an initial term of 12 months or less, including month to month leases, are not recorded on the balance sheet. Lease expense for short-term leases is recognized on a straight line basis over the lease term. For lease agreements entered into or reassessed after the adoption of Topic 842, we combine lease and nonlease components. While we also own mineral leases for mining operations, those leases are outside the scope of Topic 842. Assets acquired under finance leases are included in property, plant and equipment. Many of our leases include options to purchase the leased equipment. The depreciable life of assets and leasehold improvements are limited by the expected lease term, unless there is a transfer of title or purchase option reasonably certain of exercise. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. The components of lease expense were as follows: Three months ended Six months ended June 27, 2020 June 29, 2019 June 27, 2020 June 29, 2019 Operating lease cost $ 2,491 $ 2,694 $ 5,098 $ 5,149 Variable lease cost 106 143 163 215 Short-term lease cost 10,414 9,591 19,034 16,172 Financing lease cost: Amortization of right-of-use assets 3,129 2,670 5,868 5,293 Interest on lease liabilities 778 876 1,549 1,631 Total lease cost $ 16,918 $ 15,974 $ 31,712 $ 28,460 June 27, 2020 December 28, 2019 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,347 $ 32,777 Current operating lease liabilities $ 8,382 $ 8,427 Noncurrent operating lease liabilities 22,978 25,381 Total operating lease liabilities $ 31,360 $ 33,808 Finance leases: Property and equipment, gross $ 88,849 $ 82,660 Less accumulated depreciation (28,305) (24,907) Property and equipment, net $ 60,544 $ 57,753 Current finance lease liabilities $ 23,252 $ 16,007 Long-term finance lease liabilities 34,140 40,410 Total finance lease liabilities $ 57,392 $ 56,417 Weighted average remaining lease term (years): Operating leases 8.5 8.6 Finance lease 2.4 2.6 Weighted average discount rate (%): Operating leases 5.5 % 5.5 % Finance lease 5.4 % 5.5 % Maturities of lease liabilities were as follows: Operating Leases Finance Leases 2020 (six months) $ 5,035 $ 9,133 2021 9,039 25,064 2022 5,411 17,306 2023 4,197 5,313 2024 2,529 2,541 2025 1,451 1,765 Thereafter 12,757 1,741 Total lease payments 40,419 62,863 Less imputed interest (9,059) (5,471) Present value of lease payments $ 31,360 $ 57,392
Summit Materials, LLC
Lessee, Lease, Description [Line Items]
LEASES	LEASES We lease construction and office equipment, distribution facilities and office space. Leases with an initial term of 12 months or less, including month to month leases, are not recorded on the balance sheet. Lease expense for short-term leases is recognized on a straight line basis over the lease term. For lease agreements entered into or reassessed after the adoption of Topic 842, we combine lease and nonlease components. While we also own mineral leases for mining operations, those leases are outside the scope of Topic 842. Assets acquired under finance leases are included in property, plant and equipment. Many of our leases include options to purchase the leased equipment. The depreciable life of assets and leasehold improvements are limited by the expected lease term, unless there is a transfer of title or purchase option reasonably certain of exercise. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. The components of lease expense were as follows: Three months ended Six months ended June 27, 2020 June 29, 2019 June 27, 2020 June 29, 2019 Operating lease cost $ 2,491 $ 2,694 $ 5,098 $ 5,149 Variable lease cost 106 143 163 215 Short-term lease cost 10,414 9,591 19,034 16,172 Financing lease cost: Amortization of right-of-use assets 3,129 2,670 5,868 5,293 Interest on lease liabilities 778 876 1,549 1,631 Total lease cost $ 16,918 $ 15,974 $ 31,712 $ 28,460 June 27, 2020 December 28, 2019 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,347 $ 32,777 Current operating lease liabilities $ 8,382 $ 8,427 Noncurrent operating lease liabilities 22,978 25,381 Total operating lease liabilities $ 31,360 $ 33,808 Finance leases: Property and equipment, gross $ 88,849 $ 82,660 Less accumulated depreciation (28,305) (24,907) Property and equipment, net $ 60,544 $ 57,753 Current finance lease liabilities $ 23,252 $ 16,007 Long-term finance lease liabilities 34,140 40,410 Total finance lease liabilities $ 57,392 $ 56,417 Weighted average remaining lease term (years): Operating leases 8.5 8.6 Finance lease 2.4 2.6 Weighted average discount rate (%): Operating leases 5.5 % 5.5 % Finance lease 5.4 % 5.5 % Maturities of lease liabilities were as follows: Operating Leases Finance Leases 2020 (six months) $ 5,035 $ 9,133 2021 9,039 25,064 2022 5,411 17,306 2023 4,197 5,313 2024 2,529 2,541 2025 1,451 1,765 Thereafter 12,757 1,741 Total lease payments 40,419 62,863 Less imputed interest (9,059) (5,471) Present value of lease payments $ 31,360 $ 57,392
LEASES	LEASES We lease construction and office equipment, distribution facilities and office space. Leases with an initial term of 12 months or less, including month to month leases, are not recorded on the balance sheet. Lease expense for short-term leases is recognized on a straight line basis over the lease term. For lease agreements entered into or reassessed after the adoption of Topic 842, we combine lease and nonlease components. While we also own mineral leases for mining operations, those leases are outside the scope of Topic 842. Assets acquired under finance leases are included in property, plant and equipment. Many of our leases include options to purchase the leased equipment. The depreciable life of assets and leasehold improvements are limited by the expected lease term, unless there is a transfer of title or purchase option reasonably certain of exercise. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. The components of lease expense were as follows: Three months ended Six months ended June 27, 2020 June 29, 2019 June 27, 2020 June 29, 2019 Operating lease cost $ 2,491 $ 2,694 $ 5,098 $ 5,149 Variable lease cost 106 143 163 215 Short-term lease cost 10,414 9,591 19,034 16,172 Financing lease cost: Amortization of right-of-use assets 3,129 2,670 5,868 5,293 Interest on lease liabilities 778 876 1,549 1,631 Total lease cost $ 16,918 $ 15,974 $ 31,712 $ 28,460 June 27, 2020 December 28, 2019 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,347 $ 32,777 Current operating lease liabilities $ 8,382 $ 8,427 Noncurrent operating lease liabilities 22,978 25,381 Total operating lease liabilities $ 31,360 $ 33,808 Finance leases: Property and equipment, gross $ 88,849 $ 82,660 Less accumulated depreciation (28,305) (24,907) Property and equipment, net $ 60,544 $ 57,753 Current finance lease liabilities $ 23,252 $ 16,007 Long-term finance lease liabilities 34,140 40,410 Total finance lease liabilities $ 57,392 $ 56,417 Weighted average remaining lease term (years): Operating leases 8.5 8.6 Finance lease 2.4 2.6 Weighted average discount rate (%): Operating leases 5.5 % 5.5 % Finance lease 5.4 % 5.5 % Maturities of lease liabilities were as follows: Operating Leases Finance Leases 2020 (six months) $ 5,035 $ 9,133 2021 9,039 25,064 2022 5,411 17,306 2023 4,197 5,313 2024 2,529 2,541 2025 1,451 1,765 Thereafter 12,757 1,741 Total lease payments 40,419 62,863 Less imputed interest (9,059) (5,471) Present value of lease payments $ 31,360 $ 57,392

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 27, 2020
Loss Contingencies [Line Items]
COMMITMENTS AND CONTINGENCIES	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 current pending or threatened claims and litigation will not have a material effect on the Company’s consolidated financial position, results of operations or liquidity. The Company records legal fees as incurred. In March 2018, we were notified of an investigation by the Canadian Competition Bureau (the “CCB”) into pricing practices by certain asphalt paving contractors in British Columbia, including Winvan Paving, Ltd. (“Winvan”). We believe the investigation is focused on time periods prior to our April 2017 acquisition of Winvan and we are cooperating with the CCB. Although we currently do not believe this matter will have a material adverse effect on our business, financial condition or results of operations, we are currently not able to predict the ultimate outcome or cost of the investigation. Environmental Remediation and Site Restoration —The Company’s operations are subject to and affected by federal, state, provincial and local laws and regulations relating to the environment, health and safety and other regulatory matters. These operations require environmental operating permits, which are subject to modification, renewal and revocation. The Company regularly monitors and reviews its operations, procedures and policies for compliance with these laws and regulations. Despite these compliance efforts, risk of environmental liability is inherent in the operation of the Company’s business, as it is with other companies engaged in similar businesses and there can be no assurance that environmental liabilities or noncompliance will not have a material adverse effect on the Company’s consolidated financial condition, results of operations or liquidity. The Company has asset retirement obligations arising from regulatory and contractual requirements to perform reclamation activities at the time certain quarries and landfills are closed. As of June 27, 2020 and December 28, 2019, $32.4 million and $28.8 million, respectively, were included in other noncurrent liabilities on the consolidated balance sheets and $5.0 million and $7.9 million, respectively, were included in accrued expenses for future reclamation costs. The total undiscounted anticipated costs for site reclamation as of June 27, 2020 and December 28, 2019 were $97.8 million and $97.4 million, respectively. Other —The Company is obligated under various firm purchase commitments for certain raw materials and services that are in the ordinary course of business. Management does not expect any significant changes in the market value of these goods and services during the commitment period that would have a material adverse effect on the financial condition, results of operations and cash flows of the Company. The terms of the purchase commitments generally approximate one year.
Summit Materials, LLC
Loss Contingencies [Line Items]
COMMITMENTS AND CONTINGENCIES	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 current pending or threatened claims and litigation will not have a material effect on the Company’s consolidated financial position, results of operations or liquidity. The Company records legal fees as incurred. In March 2018, we were notified of an investigation by the Canadian Competition Bureau (the “CCB”) into pricing practices by certain asphalt paving contractors in British Columbia, including Winvan Paving, Ltd. (“Winvan”). We believe the investigation is focused on time periods prior to our April 2017 acquisition of Winvan and we are cooperating with the CCB. Although we currently do not believe this matter will have a material adverse effect on our business, financial condition or results of operations, we are currently not able to predict the ultimate outcome or cost of the investigation. Environmental Remediation and Site Restoration —The Company’s operations are subject to and affected by federal, state, provincial and local laws and regulations relating to the environment, health and safety and other regulatory matters. These operations require environmental operating permits, which are subject to modification, renewal and revocation. The Company regularly monitors and reviews its operations, procedures and policies for compliance with these laws and regulations. Despite these compliance efforts, risk of environmental liability is inherent in the operation of the Company’s business, as it is with other companies engaged in similar businesses and there can be no assurance that environmental liabilities or noncompliance will not have a material adverse effect on the Company’s consolidated financial condition, results of operations or liquidity. The Company has asset retirement obligations arising from regulatory and contractual requirements to perform reclamation activities at the time certain quarries and landfills are closed. As of June 27, 2020 and December 28, 2019, $32.4 million and $28.8 million, respectively, were included in other noncurrent liabilities on the consolidated balance sheets and $5.0 million and $7.9 million, respectively, were included in accrued expenses for future reclamation costs. The total undiscounted anticipated costs for site reclamation as of June 27, 2020 and December 28, 2019 were $97.8 million and $97.4 million, respectively. Other —The Company is obligated under various firm purchase commitments for certain raw materials and services that are in the ordinary course of business. Management does not expect any significant changes in the market value of these goods and services during the commitment period that would have a material adverse effect on the financial condition, results of operations and cash flows of the Company. The terms of the purchase commitments generally approximate one year.

FAIR VALUE

FAIR VALUE	6 Months Ended
	Jun. 27, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
FAIR VALUE	FAIR VALUE 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 fair value of contingent consideration as of June 27, 2020 and December 28, 2019 was: June 27, 2020 December 28, 2019 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ 525 $ 1,967 Acquisition-related liabilities and Other noncurrent liabilities: Contingent consideration $ 1,267 $ 1,302 The fair value of contingent consideration was based on unobservable, or Level 3, inputs, including projected probability-weighted cash payments and a 9.5% 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. There were no material valuation adjustments to contingent consideration as of June 27, 2020 and June 29, 2019. 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 June 27, 2020 and December 28, 2019 was: June 27, 2020 December 28, 2019 Fair Value Carrying Value Fair Value Carrying Value Level 2 Long-term debt(1) $ 1,849,048 $ 1,869,331 $ 1,918,720 $ 1,872,273 Level 3 Current portion of deferred consideration and noncompete obligations(2) 30,958 30,958 30,733 30,733 Long term portion of deferred consideration and noncompete obligations(3) 11,890 11,890 18,499 18,499 (1) $7.9 million was included in current portion of debt as of June 27, 2020 and December 28, 2019. (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, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
FAIR VALUE	FAIR VALUE 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 fair value of contingent consideration as of June 27, 2020 and December 28, 2019 was: June 27, 2020 December 28, 2019 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ 525 $ 1,967 Acquisition-related liabilities and Other noncurrent liabilities: Contingent consideration $ 1,267 $ 1,302 The fair value of contingent consideration was based on unobservable, or Level 3, inputs, including projected probability-weighted cash payments and a 9.5% 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. There were no material valuation adjustments to contingent consideration as of June 27, 2020 and June 29, 2019. 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 June 27, 2020 and December 28, 2019 was: June 27, 2020 December 28, 2019 Fair Value Carrying Value Fair Value Carrying Value Level 2 Long-term debt(1) $ 1,849,048 $ 1,869,331 $ 1,918,720 $ 1,872,273 Level 3 Current portion of deferred consideration and noncompete obligations(2) 28,644 28,644 28,233 28,233 Long term portion of deferred consideration and noncompete obligations(3) 11,890 11,890 16,364 16,364 (1) $7.9 million was included in current portion of debt as of June 27, 2020 and December 28, 2019. (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.

SEGMENT INFORMATION

SEGMENT INFORMATION	6 Months Ended
	Jun. 27, 2020
Segment Reporting Information [Line Items]
SEGMENT INFORMATION	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, our Company’s Chief Operating Decision Maker (“CODM”). The CODM primarily evaluates the performance of the Company’s segments and allocates resources to them based on a segment profit metric that we call Adjusted EBITDA, which is computed as earnings from 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 June 27, 2020 and December 28, 2019 and for the three and six months ended June 27, 2020 and June 29, 2019: Three months ended Six months ended June 27, 2020 June 29, 2019 June 27, 2020 June 29, 2019 Revenue*: West $ 332,481 $ 300,212 $ 528,706 $ 482,157 East 222,866 216,132 355,906 329,520 Cement 75,662 84,547 113,587 121,853 Total revenue $ 631,009 $ 600,891 $ 998,199 $ 933,530 *Intercompany sales are immaterial and the presentation above only reflects sales to external customers. Three months ended Six months ended June 27, 2020 June 29, 2019 June 27, 2020 June 29, 2019 Income (loss) from operations before taxes $ 76,068 $ 54,697 $ 6,441 $ (44,841) Interest expense 25,608 29,401 53,426 59,506 Depreciation, depletion and amortization 53,347 53,035 104,548 107,842 Accretion 581 590 1,158 1,171 Loss on debt financings — — — 14,565 Transaction costs 319 390 1,072 698 Non-cash compensation 4,892 4,699 9,797 10,605 Other (583) (2,346) 204 (2,492) Total Adjusted EBITDA $ 160,232 $ 140,466 $ 176,646 $ 147,054 Total Adjusted EBITDA by Segment: West $ 78,943 $ 54,820 $ 101,411 $ 69,118 East 53,384 54,412 62,957 57,654 Cement 35,647 35,441 28,086 32,854 Corporate and other (7,742) (4,207) (15,808) (12,572) Total Adjusted EBITDA $ 160,232 $ 140,466 $ 176,646 $ 147,054 Six months ended June 27, 2020 June 29, 2019 Purchases of property, plant and equipment West $ 32,514 $ 51,517 East 62,697 41,801 Cement 9,556 11,467 Total reportable segments 104,767 104,785 Corporate and other 957 784 Total purchases of property, plant and equipment $ 105,724 $ 105,569 Three months ended Six months ended June 27, 2020 June 29, 2019 June 27, 2020 June 29, 2019 Depreciation, depletion, amortization and accretion: West $ 22,165 $ 22,924 $ 43,965 $ 46,849 East 21,394 19,840 42,490 40,051 Cement 9,377 9,869 17,270 20,169 Total reportable segments 52,936 52,633 103,725 107,069 Corporate and other 992 992 1,981 1,944 Total depreciation, depletion, amortization and accretion $ 53,928 $ 53,625 $ 105,706 $ 109,013 June 27, 2020 December 28, 2019 Total assets: West $ 1,407,043 $ 1,379,684 East 1,343,735 1,288,835 Cement 879,648 868,528 Total reportable segments 3,630,426 3,537,047 Corporate and other 480,792 530,509 Total $ 4,111,218 $ 4,067,556
Summit Materials, LLC
Segment Reporting Information [Line Items]
SEGMENT INFORMATION	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, our Company’s Chief Operating Decision Maker (“CODM”). The CODM primarily evaluates the performance of the Company’s segments and allocates resources to them based on a segment profit metric that we call Adjusted EBITDA, which is computed as earnings from 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 June 27, 2020 and December 28, 2019 and for the three and six months ended June 27, 2020 and June 29, 2019: Three months ended Six months ended June 27, 2020 June 29, 2019 June 27, 2020 June 29, 2019 Revenue*: West $ 332,481 $ 300,212 $ 528,706 $ 482,157 East 222,866 216,132 355,906 329,520 Cement 75,662 84,547 113,587 121,853 Total revenue $ 631,009 $ 600,891 $ 998,199 $ 933,530 *Intercompany sales are immaterial and the presentation above only reflects sales to external customers. Three months ended Six months ended June 27, 2020 June 29, 2019 June 27, 2020 June 29, 2019 Income (loss) from operations before taxes $ 76,130 $ 54,815 $ 6,621 $ (44,555) Interest expense 25,546 29,283 53,246 59,220 Depreciation, depletion and amortization 53,347 53,035 104,548 107,842 Accretion 581 590 1,158 1,171 Loss on debt financings — — — 14,565 Transaction costs 319 390 1,072 698 Non-cash compensation 4,892 4,699 9,797 10,605 Other (583) (2,346) 204 (2,492) Total Adjusted EBITDA $ 160,232 $ 140,466 $ 176,646 $ 147,054 Total Adjusted EBITDA by Segment: West $ 78,943 $ 54,820 $ 101,411 $ 69,118 East 53,384 54,412 62,957 57,654 Cement 35,647 35,441 28,086 32,854 Corporate and other (7,742) (4,207) (15,808) (12,572) Total Adjusted EBITDA $ 160,232 $ 140,466 $ 176,646 $ 147,054 Six months ended June 27, 2020 June 29, 2019 Purchases of property, plant and equipment West $ 32,514 $ 51,517 East 62,697 41,801 Cement 9,556 11,467 Total reportable segments 104,767 104,785 Corporate and other 957 784 Total purchases of property, plant and equipment $ 105,724 $ 105,569 Three months ended Six months ended June 27, 2020 June 29, 2019 June 27, 2020 June 29, 2019 Depreciation, depletion, amortization and accretion: West $ 22,165 $ 22,924 $ 43,965 $ 46,849 East 21,394 19,840 42,490 40,051 Cement 9,377 9,869 17,270 20,169 Total reportable segments 52,936 52,633 103,725 107,069 Corporate and other 992 992 1,981 1,944 Total depreciation, depletion, amortization and accretion $ 53,928 $ 53,625 $ 105,706 $ 109,013 June 27, 2020 December 28, 2019 Total assets: West $ 1,407,043 $ 1,379,684 East 1,343,735 1,288,835 Cement 879,648 868,528 Total reportable segments 3,630,426 3,537,047 Corporate and other 260,280 319,176 Total $ 3,890,706 $ 3,856,223

GUARANTOR AND NON-GUARANTOR FIN

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION	6 Months Ended
	Jun. 27, 2020
Summit Materials, LLC
Guarantor and Non-Guarantor Financial Information	GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION Summit LLC’s domestic wholly-owned subsidiary companies other than Finance Corp. are named as guarantors (collectively, the “Guarantors”) of the Senior Notes. Finance Corp. does not and will not have any assets or operations other than as may be incidental to its activities as a co-issuer of the Senior Notes and other indebtedness. Certain other partially-owned subsidiaries and a non-U.S. entity do not guarantee the Senior Notes (collectively, the “Non-Guarantors”). The Guarantors provide a joint and several, full and unconditional guarantee of the Senior Notes. There are no significant restrictions on Summit LLC’s ability to obtain funds from any of the Guarantor Subsidiaries in the form of dividends or loans. Additionally, there are no significant restrictions on a Guarantor Subsidiary’s ability to obtain funds from Summit LLC or its direct or indirect subsidiaries. The following condensed consolidating balance sheets, statements of operations and cash flows are provided for the Issuers, the wholly-owned guarantors and the Non-Guarantors. Earnings from subsidiaries are included in other income in the condensed consolidated statements of operations below. The financial information may not necessarily be indicative of the financial position, results of operations or cash flows had the guarantor or non-guarantor subsidiaries operated as independent entities. Condensed Consolidating Balance Sheets June 27, 2020 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 244,668 $ 3,447 $ 11,631 $ (6,339) $ 253,407 Accounts receivable, net — 265,999 15,061 (197) 280,863 Intercompany receivables 399,456 968,214 — (1,367,670) — Cost and estimated earnings in excess of billings — 41,139 2,465 — 43,604 Inventories — 227,507 4,435 — 231,942 Other current assets 2,143 9,101 924 — 12,168 Total current assets 646,267 1,515,407 34,516 (1,374,206) 821,984 Property, plant and equipment, net 10,579 1,684,409 57,233 — 1,752,221 Goodwill — 1,142,063 55,936 — 1,197,999 Intangible assets, net — 38,644 — — 38,644 Operating lease right-of-use assets 2,970 23,103 4,274 — 30,347 Other assets 3,689,609 158,522 699 (3,799,319) 49,511 Total assets $ 4,349,425 $ 4,562,148 $ 152,658 $ (5,173,525) $ 3,890,706 Liabilities and Member’s Interest Current liabilities: Current portion of debt $ 7,942 $ — $ — $ — $ 7,942 Current portion of acquisition-related liabilities — 29,169 — — 29,169 Accounts payable 3,704 127,814 7,620 (197) 138,941 Accrued expenses 48,903 91,435 4,233 (6,339) 138,232 Current operating lease liabilities 836 6,479 1,067 — 8,382 Intercompany payables 910,647 445,065 11,958 (1,367,670) — Billings in excess of costs and estimated earnings — 11,709 847 — 12,556 Total current liabilities 972,032 711,671 25,725 (1,374,206) 335,222 Long-term debt 1,849,520 — — — 1,849,520 Acquisition-related liabilities — 13,157 — — 13,157 Noncurrent operating lease liabilities 3,031 16,823 3,124 — 22,978 Other noncurrent liabilities 4,014 202,820 79,187 (137,020) 149,001 Total liabilities 2,828,597 944,471 108,036 (1,511,226) 2,369,878 Total member's interest 1,520,828 3,617,677 44,622 (3,662,299) 1,520,828 Total liabilities and member’s interest $ 4,349,425 $ 4,562,148 $ 152,658 $ (5,173,525) $ 3,890,706 Condensed Consolidating Balance Sheets December 28, 2019 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 302,474 $ 5,488 $ 9,834 $ (6,477) $ 311,319 Accounts receivable, net — 234,053 19,236 (33) 253,256 Intercompany receivables 443,323 942,385 — (1,385,708) — Cost and estimated earnings in excess of billings — 12,291 797 — 13,088 Inventories — 199,794 4,993 — 204,787 Other current assets 1,763 10,308 1,760 — 13,831 Total current assets 747,560 1,404,319 36,620 (1,392,218) 796,281 Property, plant and equipment, net 11,602 1,674,443 61,404 — 1,747,449 Goodwill — 1,142,063 58,636 — 1,200,699 Intangible assets, net — 23,498 — — 23,498 Operating lease right-of-use assets 3,316 24,551 4,910 — 32,777 Other assets 3,596,161 168,314 734 (3,709,690) 55,519 Total assets $ 4,358,639 $ 4,437,188 $ 162,304 $ (5,101,908) $ 3,856,223 Liabilities and Member’s Interest Current liabilities: Current portion of debt $ 7,942 $ — $ — $ — $ 7,942 Current portion of acquisition-related liabilities — 30,200 — — 30,200 Accounts payable 4,588 103,812 8,603 (33) 116,970 Accrued expenses 51,043 72,970 2,701 (6,477) 120,237 Current operating lease liabilities 764 6,571 1,092 — 8,427 Intercompany payables 922,356 447,827 15,525 (1,385,708) — Billings in excess of costs and estimated earnings — 12,183 1,681 — 13,864 Total current liabilities 986,693 673,563 29,602 (1,392,218) 297,640 Long-term debt 1,851,057 — — — 1,851,057 Acquisition-related liabilities — 17,666 — — 17,666 Noncurrent operating lease liabilities 3,480 18,047 3,854 — 25,381 Other noncurrent liabilities 4,259 203,919 80,169 (137,018) 151,329 Total liabilities 2,845,489 913,195 113,625 (1,529,236) 2,343,073 Total member's interest 1,513,150 3,523,993 48,679 (3,572,672) 1,513,150 Total liabilities and member’s interest $ 4,358,639 $ 4,437,188 $ 162,304 $ (5,101,908) $ 3,856,223 Condensed Consolidating Statements of Operations For the three months ended June 27, 2020 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 615,354 $ 21,583 $ (5,928) $ 631,009 Cost of revenue (excluding items shown separately below) — 402,466 13,620 (5,928) 410,158 General and administrative expenses 13,179 51,303 2,381 — 66,863 Depreciation, depletion, amortization and accretion 991 51,683 1,254 — 53,928 Operating (loss) income (14,170) 109,902 4,328 — 100,060 Other income, net (115,620) (538) (624) 115,166 (1,616) Interest expense (income) 30,995 (6,648) 1,199 — 25,546 Income from operation before taxes 70,455 117,088 3,753 (115,166) 76,130 Income tax expense 438 4,621 1,054 — 6,113 Net income attributable to Summit LLC $ 70,017 $ 112,467 $ 2,699 $ (115,166) $ 70,017 Comprehensive income (loss) attributable to member of Summit Materials, LLC $ 72,963 $ 112,467 $ (247) $ (112,220) $ 72,963 Condensed Consolidating Statements of Operations For the six months ended June 27, 2020 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 969,685 $ 37,775 $ (9,261) $ 998,199 Cost of revenue (excluding items shown separately below) — 680,661 24,913 (9,261) 696,313 General and administrative expenses 27,008 105,428 5,404 — 137,840 Depreciation, depletion, amortization and accretion 1,981 101,155 2,570 — 105,706 Operating (loss) income (28,989) 82,441 4,888 — 58,340 Other (income) loss, net (100,328) (845) 547 99,099 (1,527) Interest expense (income) 64,209 (13,362) 2,399 — 53,246 Income from operation before taxes 7,130 96,648 1,942 (99,099) 6,621 Income tax expense (benefit) 738 (1,096) 587 — 229 Net income attributable to Summit LLC $ 6,392 $ 97,744 $ 1,355 $ (99,099) $ 6,392 Comprehensive income attributable to member of Summit Materials, LLC $ 979 $ 97,744 $ 6,768 $ (104,512) $ 979 Condensed Consolidating Statements of Operations For the three months ended June 29, 2019 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 578,157 $ 25,495 $ (2,761) $ 600,891 Cost of revenue (excluding items shown separately below) — 390,640 17,614 (2,761) 405,493 General and administrative expenses 9,353 49,288 2,710 — 61,351 Depreciation, depletion, amortization and accretion 992 51,167 1,466 — 53,625 Operating (loss) income (10,345) 87,062 3,705 — 80,422 Other income, net (95,320) (2,985) (372) 95,001 (3,676) Interest expense (income) 31,022 (2,947) 1,208 — 29,283 Income from operation before taxes 53,953 92,994 2,869 (95,001) 54,815 Income tax expense 452 85 777 — 1,314 Net income attributable to Summit LLC $ 53,501 $ 92,909 $ 2,092 $ (95,001) $ 53,501 Comprehensive income (loss) attributable to member of Summit Materials, LLC $ 55,597 $ 93,046 $ (141) $ (92,905) $ 55,597 Condensed Consolidating Statements of Operations For the six months ended June 29, 2019 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 896,338 $ 41,136 $ (3,944) $ 933,530 Cost of revenue (excluding items shown separately below) — 646,807 29,634 (3,944) 672,497 General and administrative expenses 24,284 99,319 5,666 — 129,269 Depreciation, depletion, amortization and accretion 1,945 104,087 2,981 — 109,013 Operating (loss) income (26,229) 46,125 2,855 — 22,751 Other (income) loss, net (51,710) (4,926) (775) 65,497 8,086 Interest expense (income) 62,718 (5,911) 2,413 — 59,220 (Loss) income from operation before taxes (37,237) 56,962 1,217 (65,497) (44,555) Income tax expense (benefit) 826 (7,652) 334 — (6,492) Net (loss) income attributable to Summit LLC $ (38,063) $ 64,614 $ 883 $ (65,497) $ (38,063) Comprehensive (loss) income attributable to member of Summit Materials, LLC $ (33,775) $ 64,917 $ (3,708) $ (61,209) $ (33,775) Condensed Consolidating Statements of Cash Flows For the six months ended June 27, 2020 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ (68,485) $ 120,740 $ 9,446 $ — $ 61,701 Cash flow from investing activities: Purchase of property, plant and equipment (957) (103,551) (1,216) — (105,724) Proceeds from the sale of property, plant, and equipment — 6,557 50 — 6,607 Other — 1,629 — — 1,629 Net cash used for investing activities (957) (95,365) (1,166) — (97,488) Cash flow from financing activities: Proceeds from investment by member 310 — — — 310 Loans received from and payments made on loans from other Summit Companies 17,825 (12,014) (5,949) 138 — Payments on long-term debt (3,177) (8,114) (97) — (11,388) Payments on acquisition-related liabilities — (7,203) — — (7,203) Distributions from partnership (2,500) — — — (2,500) Other (822) (85) — — (907) Net cash provided by (used in) financing activities 11,636 (27,416) (6,046) 138 (21,688) Impact of cash on foreign currency — — (437) — (437) Net (decrease) increase in cash (57,806) (2,041) 1,797 138 (57,912) Cash — Beginning of period 302,474 5,488 9,834 (6,477) 311,319 Cash — End of period $ 244,668 $ 3,447 $ 11,631 $ (6,339) $ 253,407 Condensed Consolidating Statements of Cash Flows For the six months ended June 29, 2019 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ (43,760) $ 59,190 $ 518 $ — $ 15,948 Cash flow from investing activities: Acquisitions, net of cash acquired — (2,842) — — (2,842) Purchase of property, plant and equipment (785) (96,883) (7,901) — (105,569) Proceeds from the sale of property, plant, and equipment — 7,940 65 — 8,005 Other — (439) — — (439) Net cash used for investing activities (785) (92,224) (7,836) — (100,845) Cash flow from financing activities: Proceeds from investment by member (36,356) 37,140 — — 784 Net proceeds from debt issuance 300,000 — — — 300,000 Loans received from and payments made on loans from other Summit Companies (2,879) 3,997 314 (1,432) — Payments on long-term debt (254,765) (6,133) (127) — (261,025) Payments on acquisition-related liabilities — (6,658) — — (6,658) Financing costs (6,246) — — — (6,246) Distributions from partnership (2,500) — — — (2,500) Other (462) (40) — — (502) Net cash (used in) provided by financing activities (3,208) 28,306 187 (1,432) 23,853 Impact of cash on foreign currency — — 194 — 194 Net decrease in cash (47,753) (4,728) (6,937) (1,432) (60,850) Cash — Beginning of period 117,219 8,440 7,719 (4,870) 128,508 Cash — End of period $ 69,466 $ 3,712 $ 782 $ (6,302) $ 67,658

SUMMARY OF ORGANIZATION AND S_2

SUMMARY OF ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES - (Policies)	6 Months Ended
	Jun. 27, 2020
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Basis of Presentation	Basis of Presentation —These unaudited consolidated financial statements were prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures typically included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. These unaudited consolidated financial statements should be read in conjunction with the Company's audited consolidated financial statements and the notes thereto as of and for the year ended December 28, 2019. The Company continues to follow the accounting policies set forth in those audited consolidated financial statements. Management believes that these consolidated interim financial statements include all adjustments, normal and recurring in nature, that are necessary to present fairly the financial position of the Company as of June 27, 2020, the results of operations for the three and six months ended June 27, 2020 and June 29, 2019 and cash flows for the six months ended June 27, 2020 and June 29, 2019.
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. For a summary of the changes in Summit Inc.’s ownership of Summit Holdings, see Note 9, Stockholders’ Equity.
Use of Estimates	Use of Estimates —Preparation of these consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities and reported amounts of revenue and expenses. Such estimates include the valuation of accounts receivable, inventories, valuation of deferred tax assets, goodwill, intangibles and other long-lived assets, 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
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, Kansas, Utah and Missouri. The Company’s accounts receivable consist primarily of amounts due from customers within these areas. Therefore, collection of these accounts is dependent on the economic conditions in the aforementioned states, as well as specific situations affecting individual customers. Credit granted within the Company’s trade areas has been granted to many customers, and management does not believe that a significant concentration of credit exists with respect to any individual customer or group of customers. No single customer accounted for more than 10% of the Company’s total revenue in the three and six months ended June 27, 2020 or June 29, 2019.
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 from the provision of services, which are primarily paving and related services. Products: Revenue for product sales is recognized when evidence of an arrangement exists and when control passes, which generally is when the product is shipped. Services: We earn revenue from the provision of services, which are primarily paving and related services, which are typically calculated using monthly progress based on the percentage of completion or a customer’s engineer review of progress. The majority of our construction service contracts are completed within one year, but may occasionally extend beyond this time frame. The majority of our construction service contracts are for work that occurs mostly during the spring, summer and fall. 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.
Earnings per Share	Earnings per Share— The Company computes basic earnings per share attributable to stockholders by dividing income attributable to Summit Inc. by the weighted-average shares of Class A common stock outstanding. Diluted earnings per share reflects the potential dilution beyond shares for basic earnings per share that could occur if securities or other contracts to issue common stock were exercised, converted into common stock, or resulted in the issuance of common stock that would have shared in the Company’s earnings. Since the Class B common stock has no economic value, those shares are not included in the weighted-average common share amount for basic or diluted earnings per share. In addition, as the shares of Class A common stock are issued by Summit Inc., the earnings and equity interests of noncontrolling interests are not included in basic earnings per share.
Tax Receivable Agreement	Tax Receivable Agreement —When Class A limited partnership units of Summit Holdings (“LP Units”) are exchanged for shares of Class A common stock of Summit Inc. or Summit Inc. purchases LP Units for cash, 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 initial public offering (“IPO”), we entered into a TRA with the pre-IPO owners that requires us to pay the pre-IPO owners or their permitted assignees 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. 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, and the remaining 15% as an increase to additional paid-in capital. If a deferred tax asset subject to the TRA is determined not to be realizable and therefore subject to a valuation allowance, we do not record a TRA liability for 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 liability 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.
New Accounting Standards	New Accounting Standards — In August 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2018-15, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract, which reduces the accounting complexity of implementing a cloud computing service arrangement. The ASU aligns the capitalization of implementation costs among hosting arrangements and costs incurred to develop internal-use software. We adopted this ASU in the first quarter of 2020 and the adoption of this ASU did not have a material impact on the consolidated financial statements.
Leases	We lease construction and office equipment, distribution facilities and office space. Leases with an initial term of 12 months or less, including month to month leases, are not recorded on the balance sheet. Lease expense for short-term leases is recognized on a straight line basis over the lease term. For lease agreements entered into or reassessed after the adoption of Topic 842, we combine lease and nonlease components. While we also own mineral leases for mining operations, those leases are outside the scope of Topic 842. Assets acquired under finance leases are included in property, plant and equipment.Many of our leases include options to purchase the leased equipment. The depreciable life of assets and leasehold improvements are limited by the expected lease term, unless there is a transfer of title or purchase option reasonably certain of exercise. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants.
Summit Materials, LLC
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Basis of Presentation	Basis of Presentation —These unaudited consolidated financial statements were prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures typically included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. These unaudited consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto as of and for the year ended December 28, 2019. The Company continues to follow the accounting policies set forth in those audited consolidated financial statements. Management believes that these consolidated interim financial statements include all adjustments, normal and recurring in nature, that are necessary to present fairly the financial position of the Company as of June 27, 2020, the results of operations for the three and six months ended June 27, 2020 and June 29, 2019 and cash flows for the six months ended June 27, 2020 and June 29, 2019.
Use of Estimates	Use of Estimates —Preparation of these consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities and reported amounts of revenue and expenses. Such estimates include the valuation of accounts receivable, inventories, valuation of deferred tax assets, goodwill, intangibles and other long-lived assets, pension and other postretirement obligations and asset retirement obligations. Estimates also include revenue earned on contracts and costs to complete contracts. Most of the Company’s paving and related services are performed under fixed unit-price contracts with state and local governmental entities. Management regularly evaluates its estimates and assumptions based on historical experience and other factors, including the current economic environment. As future events and their effects cannot be determined with precision, actual results can differ significantly from estimates made. Changes in estimates, including those resulting from continuing changes in the economic environment, are reflected in the Company’s consolidated financial statements when the change in estimate occurs.
Business and Credit Concentrations	Business and Credit Concentrations— The Company’s operations are conducted primarily across 23 U.S. states and in British Columbia, Canada, with the most significant revenue generated in Texas, Kansas, Utah and Missouri. The Company’s accounts receivable consist primarily of amounts due from customers within these areas. Therefore, collection of these accounts is dependent on the economic conditions in the aforementioned states, as well as specific situations affecting individual customers. Credit granted within the Company’s trade areas has been granted to many customers, and management does not believe that a significant concentration of credit exists with respect to any individual customer or group of customers. No single customer accounted for more than 10% of the Company’s total revenue in the three and six months ended June 27, 2020 or June 29, 2019.
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 from the provision of services, which are primarily paving and related services. Products: Revenue for product sales is recognized when evidence of an arrangement exists and when control passes, which generally is when the product is shipped. Services: We earn revenue from the provision of services, which are primarily paving and related services, which are typically calculated using monthly progress based on the percentage of completion or a customer’s engineer review of progress. The majority of our construction service contracts are completed within one year, but may occasionally extend beyond this time frame. The majority of our construction service contracts are for work that occurs mostly during the spring, summer and fall. 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. 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.
New Accounting Standards	New Accounting Standards— In August 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2018-15, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract, which reduces the accounting complexity of implementing a cloud computing service arrangement. The ASU aligns the capitalization of implementation costs among hosting arrangements and costs incurred to develop internal-use software. We adopted this ASU in the first quarter of 2020 and the adoption of this ASU did not have a material impact on the consolidated financial statements.

GOODWILL AND INTANGIBLES - (Tab

GOODWILL AND INTANGIBLES - (Tables)	6 Months Ended
	Jun. 27, 2020
Business Acquisition [Line Items]
Goodwill by Reportable Segment and in Total	Changes in the carrying amount of goodwill, by reportable segment, from December 28, 2019 to June 27, 2020 are summarized as follows: West East Cement Total Balance—December 28, 2019 $ 584,617 $ 410,426 $ 204,656 $ 1,199,699 Foreign currency translation adjustments (2,700) — — (2,700) Balance—June 27, 2020 $ 581,917 $ 410,426 $ 204,656 $ 1,196,999
Intangible Assets by Type and in Total	The following table shows intangible assets by type and in total: June 27, 2020 December 28, 2019 Gross Accumulated Net Gross Accumulated Net Operating permits $ 23,331 $ (813) $ 22,518 $ 6,609 $ (290) $ 6,319 Mineral leases 19,225 (7,002) 12,223 19,064 (6,408) 12,656 Reserve rights 6,234 (2,397) 3,837 6,234 (2,248) 3,986 Trade names 1,000 (1,000) — 1,000 (958) 42 Other 797 (731) 66 957 (462) 495 Total intangible assets $ 50,587 $ (11,943) $ 38,644 $ 33,864 $ (10,366) $ 23,498
Estimated Amortization Expense for Intangible Assets	The estimated amortization expense for the intangible assets for each of the five years subsequent to June 27, 2020 is as follows: 2020 (six months) $ 1,481 2021 2,862 2022 2,849 2023 2,716 2024 2,621 2025 2,576 Thereafter 23,539 Total $ 38,644
Summit Materials, LLC
Business Acquisition [Line Items]
Goodwill by Reportable Segment and in Total	Changes in the carrying amount of goodwill, by reportable segment, from December 28, 2019 to June 27, 2020 are summarized as follows: West East Cement Total Balance—December 28, 2019 $ 585,617 $ 410,426 $ 204,656 $ 1,200,699 Foreign currency translation adjustments (2,700) — — (2,700) Balance—June 27, 2020 $ 582,917 $ 410,426 $ 204,656 $ 1,197,999
Intangible Assets by Type and in Total	The following table shows intangible assets by type and in total: June 27, 2020 December 28, 2019 Gross Accumulated Net Gross Accumulated Net Operating permits $ 23,331 $ (813) $ 22,518 $ 6,609 $ (290) $ 6,319 Mineral leases 19,225 (7,002) 12,223 19,064 (6,408) 12,656 Reserve rights 6,234 (2,397) 3,837 6,234 (2,248) 3,986 Trade names 1,000 (1,000) — 1,000 (958) 42 Other 797 (731) 66 957 (462) 495 Total intangible assets $ 50,587 $ (11,943) $ 38,644 $ 33,864 $ (10,366) $ 23,498
Estimated Amortization Expense for Intangible Assets	The estimated amortization expense for the intangible assets for each of the five years subsequent to June 27, 2020 is as follows: 2020 (six months) $ 1,481 2021 2,862 2022 2,849 2023 2,716 2024 2,621 2025 2,576 Thereafter 23,539 Total $ 38,644

REVENUE RECOGNITION - (Tables)

REVENUE RECOGNITION - (Tables)	6 Months Ended
	Jun. 27, 2020
Revenue from External Customer [Line Items]
Revenue by Product	Revenue by product for the three and six months ended June 27, 2020 and June 29, 2019 is as follows: Three months ended Six months ended June 27, 2020 June 29, 2019 June 27, 2020 June 29, 2019 Revenue by product*: Aggregates $ 129,989 $ 128,650 $ 226,150 $ 216,522 Cement 73,293 77,799 106,156 110,298 Ready-mix concrete 167,882 154,180 309,586 271,500 Asphalt 104,661 93,365 127,867 116,403 Paving and related services 110,829 95,304 144,255 129,649 Other 44,355 51,593 84,185 89,158 Total revenue $ 631,009 $ 600,891 $ 998,199 $ 933,530 *Revenue from liquid asphalt terminals is included in asphalt revenue.
Summary of Accounts Receivable, Net	Accounts receivable, net consisted of the following as of June 27, 2020 and December 28, 2019: June 27, 2020 December 28, 2019 Trade accounts receivable $ 210,726 $ 191,672 Construction contract receivables 53,343 47,966 Retention receivables 19,140 17,808 Receivables from related parties 2,497 1,596 Accounts receivable 285,706 259,042 Less: Allowance for doubtful accounts (4,843) (5,786) Accounts receivable, net $ 280,863 $ 253,256
Summit Materials, LLC
Revenue from External Customer [Line Items]
Revenue by Product	Revenue by product for the three and six months ended June 27, 2020 and June 29, 2019 is as follows: Three months ended Six months ended June 27, 2020 June 29, 2019 June 27, 2020 June 29, 2019 Revenue by product*: Aggregates $ 129,989 $ 128,650 $ 226,150 $ 216,522 Cement 73,293 77,799 106,156 110,298 Ready-mix concrete 167,882 154,180 309,586 271,500 Asphalt 104,661 93,365 127,867 116,403 Paving and related services 110,829 95,304 144,255 129,649 Other 44,355 51,593 84,185 89,158 Total revenue $ 631,009 $ 600,891 $ 998,199 $ 933,530 *Revenue from liquid asphalt terminals is included in asphalt revenue.
Summary of Accounts Receivable, Net	Accounts receivable, net consisted of the following as of June 27, 2020 and December 28, 2019: June 27, 2020 December 28, 2019 Trade accounts receivable $ 210,726 $ 191,672 Construction contract receivables 53,343 47,966 Retention receivables 19,140 17,808 Receivables from related parties 2,497 1,596 Accounts receivable 285,706 259,042 Less: Allowance for doubtful accounts (4,843) (5,786) Accounts receivable, net $ 280,863 $ 253,256

INVENTORIES - (Tables)

INVENTORIES - (Tables)	6 Months Ended
	Jun. 27, 2020
Inventory [Line Items]
Components of Inventories	Inventories consisted of the following as of June 27, 2020 and December 28, 2019: June 27, 2020 December 28, 2019 Aggregate stockpiles $ 153,347 $ 140,461 Finished goods 42,879 33,023 Work in process 9,224 7,664 Raw materials 26,492 23,639 Total $ 231,942 $ 204,787
Summit Materials, LLC
Inventory [Line Items]
Components of Inventories	Inventories consisted of the following as of June 27, 2020 and December 28, 2019: June 27, 2020 December 28, 2019 Aggregate stockpiles $ 153,347 $ 140,461 Finished goods 42,879 33,023 Work in process 9,224 7,664 Raw materials 26,492 23,639 Total $ 231,942 $ 204,787

ACCRUED EXPENSES - (Tables)

ACCRUED EXPENSES - (Tables)	6 Months Ended
	Jun. 27, 2020
Schedule Of Accrued Expenses [Line Items]
Components of Accrued Expenses	Accrued expenses consisted of the following as of June 27, 2020 and December 28, 2019: June 27, 2020 December 28, 2019 Interest $ 25,884 $ 26,892 Payroll and benefits 26,125 29,356 Finance lease obligations 23,252 16,007 Insurance 17,017 14,968 Non-income taxes 15,142 7,666 Deferred asset purchase payments 9,364 3,525 Professional fees 905 902 Other (1) 20,312 20,689 Total $ 138,001 $ 120,005 (1) Consists primarily of current portion of asset retirement obligations and miscellaneous accruals.
Summit Materials, LLC
Schedule Of Accrued Expenses [Line Items]
Components of Accrued Expenses	Accrued expenses consisted of the following as of June 27, 2020 and December 28, 2019: June 27, 2020 December 28, 2019 Interest $ 25,884 $ 26,892 Payroll and benefits 26,125 29,356 Finance lease obligations 23,252 16,007 Insurance 17,017 14,968 Non-income taxes 15,373 7,898 Deferred asset purchase payments 9,364 3,525 Professional fees 905 902 Other (1) 20,312 20,689 Total $ 138,232 $ 120,237 _______________________________________________________________________ (1) Consists primarily of current portion of asset retirement obligations and miscellaneous accruals.

DEBT - (Tables)

DEBT - (Tables)	6 Months Ended
	Jun. 27, 2020
Debt Instrument [Line Items]
Schedule of Debt	Debt consisted of the following as of June 27, 2020 and December 28, 2019: June 27, 2020 December 28, 2019 Term Loan, due 2024: $621.1 million and $624.3 million, net of $1.0 million and $1.1 million discount at June 27, 2020 and December 28, 2019, respectively $ 620,077 $ 623,140 6 1 ⁄ 8 % Senior Notes, due 2023: $650.0 million, net of $0.7 million and $0.9 million discount at June 27, 2020 and December 28, 2019, respectively 649,254 649,133 5 1 ⁄ 8 % Senior Notes, due 2025 300,000 300,000 6 1 ⁄ 2 % Senior Notes, due 2027 300,000 300,000 Total 1,869,331 1,872,273 Current portion of long-term debt 7,942 7,942 Long-term debt $ 1,861,389 $ 1,864,331
Schedule of Contractual Payments of Long-Term Debt	The contractual payments of long-term debt, including current maturities, for the five years subsequent to June 27, 2020, are as follows: 2020 (six months) $ 4,765 2021 6,354 2022 6,354 2023 656,354 2024 597,252 2025 300,000 Thereafter 300,000 Total 1,871,079 Less: Original issue net discount (1,748) Less: Capitalized loan costs (11,869) Total debt $ 1,857,462
Summary of Activity for Deferred Financing Fees	The following table presents the activity for the deferred financing fees for the six months ended June 27, 2020 and June 29, 2019: Deferred financing fees Balance—December 28, 2019 $ 15,436 Amortization (1,665) Balance—June 27, 2020 $ 13,771 Balance—December 29, 2018 $ 15,475 Loan origination fees 6,246 Amortization (1,832) Write off of deferred financing fees (2,851) Balance—June 29, 2019 $ 17,038
Summit Materials, LLC
Debt Instrument [Line Items]
Schedule of Debt	Debt consisted of the following as of June 27, 2020 and December 28, 2019: June 27, 2020 December 28, 2019 Term Loan, due 2024: $621.1 million and $624.3 million, net of $1.0 million and $1.1 million discount at June 27, 2020 and December 28, 2019, respectively $ 620,077 $ 623,140 6 1/8 % Senior Notes, due 2023: $650.0 million, net of $0.7 million and $0.9 million discount at June 27, 2020 and December 28, 2019, respectively 649,254 649,133 5 1/8 % Senior Notes, due 2025 300,000 300,000 6 1/2 % Senior Notes, due 2027 300,000 300,000 Total 1,869,331 1,872,273 Current portion of long-term debt 7,942 7,942 Long-term debt $ 1,861,389 $ 1,864,331
Schedule of Contractual Payments of Long-Term Debt	The contractual payments of long-term debt, including current maturities, for the five years subsequent to June 27, 2020, are as follows: 2020 (six months) $ 4,765 2021 6,354 2022 6,354 2023 656,354 2024 597,252 2025 300,000 Thereafter 300,000 Total 1,871,079 Less: Original issue net discount (1,748) Less: Capitalized loan costs (11,869) Total debt $ 1,857,462
Summary of Activity for Deferred Financing Fees	The following table presents the activity for the deferred financing fees for the six months ended June 27, 2020 and June 29, 2019: Deferred financing fees Balance—December 28, 2019 $ 15,436 Amortization (1,665) Balance—June 27, 2020 $ 13,771 Balance - December 29, 2018 $ 15,475 Loan origination fees 6,246 Amortization (1,832) Write off of deferred financing fees (2,851) Balance - June 29, 2019 $ 17,038

EARNINGS PER SHARE - (Tables)

EARNINGS PER SHARE - (Tables)	6 Months Ended
	Jun. 27, 2020
Earnings Per Share [Abstract]
Schedule of Basic Earnings Per Share	The following table shows the calculation of basic and diluted earnings per share: Three months ended Six months ended June 27, 2020 June 29, 2019 June 27, 2020 June 29, 2019 Net income (loss) attributable to Summit Inc. $ 57,064 $ 36,410 $ 12,085 $ (32,362) Weighted average shares of Class A stock outstanding 114,111,204 112,070,009 113,856,657 111,940,844 Basic and diluted loss per share $ 0.50 $ 0.32 $ 0.11 $ (0.29) Diluted net income (loss) attributable to Summit Inc. $ 57,064 $ 36,410 $ 12,085 $ (32,362) Weighted average shares of Class A stock outstanding 114,111,204 112,070,009 113,856,657 111,940,844 Add: stock options — — 2,010 — Add: restricted stock units 26,653 76,539 371,040 — Add: performance stock units — 36,007 22,561 — Weighted average dilutive shares outstanding 114,137,857 112,182,555 114,252,268 111,940,844 Diluted earnings (loss) per share $ 0.50 $ 0.32 $ 0.11 $ (0.29)
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	Excluded from the above calculations were the shares noted below as they were antidilutive: Three months ended Six months ended June 27, 2020 June 29, 2019 June 27, 2020 June 29, 2019 Antidilutive shares: LP Units 3,053,115 3,418,018 3,103,672 3,418,018 Time-vesting stock options 2,107,359 3,168,170 — 3,168,170 Warrants 100,037 100,037 100,037 100,037 Time-vesting restricted stock units — — — 1,493,119 Market-based restricted stock units 446,670 — — 390,645

STOCKHOLDERS' EQUITY_MEMBERS'_2

STOCKHOLDERS' EQUITY/MEMBERS' INTEREST - (Tables)	6 Months Ended
	Jun. 27, 2020
Schedule of Capitalization, Equity [Line Items]
Schedule of changes in ownership of Summit Holdings	The following table summarizes the changes in our ownership of Summit Holdings: Summit Inc. LP Units Total Summit Inc. Balance — December 28, 2019 113,309,385 3,249,657 116,559,042 97.2 % Exchanges during period 196,542 (196,542) — Stock option exercises 13,335 — 13,335 Other equity transactions 592,686 — 592,686 Balance — June 27, 2020 114,111,948 3,053,115 117,165,063 97.4 % Balance — December 29, 2018 111,658,927 3,435,518 115,094,445 97.0 % Exchanges during period 17,500 (17,500) — Other equity transactions 397,067 — 397,067 Balance — June 29, 2019 112,073,494 3,418,018 115,491,512 97.0 %
Schedule of Changes in Each Component of Accumulated Other Comprehensive Income (Loss)	The changes in each component of accumulated other comprehensive income (loss) consisted of the following: Change in Foreign currency Cash flow hedge Accumulated Balance — December 28, 2019 $ 2,171 $ 1,277 $ — $ 3,448 Foreign currency translation adjustment, net of tax — (3,945) — (3,945) Balance - Balance — June 27, 2020 $ 2,171 $ (2,668) $ — $ (497) Balance — December 29, 2018 $ 3,573 $ (2,147) $ 1,255 $ 2,681 Foreign currency translation adjustment, net of tax — 3,330 — 3,330 Loss on cash flow hedges, net of tax — — (220) (220) Balance — June 29, 2019 $ 3,573 $ 1,183 $ 1,035 $ 5,791
Summit Materials, LLC
Schedule of Capitalization, Equity [Line Items]
Schedule of Changes in Each Component of 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 (loss) income Balance — December 28, 2019 $ (6,317) $ (14,654) $ — $ (20,971) Foreign currency translation adjustment — (5,413) — (5,413) Balance — June 27, 2020 $ (6,317) $ (20,067) $ — $ (26,384) Balance — December 29, 2018 $ (4,392) $ (19,370) $ 146 $ (23,616) Foreign currency translation adjustment — 4,591 — 4,591 Loss on cash flow hedges — — (303) (303) Balance — June 29, 2019 $ (4,392) $ (14,779) $ (157) $ (19,328)

SUPPLEMENTAL CASH FLOW INFORM_2

SUPPLEMENTAL CASH FLOW INFORMATION - (Tables)	6 Months Ended
	Jun. 27, 2020
Schedule Of Cash Flow Supplemental [Line Items]
Schedule of Supplemental Cash Flow Information	Supplemental cash flow information is as follows: Six months ended June 27, 2020 June 29, 2019 Cash payments: Interest $ 49,569 $ 36,834 Payments for income taxes, net 738 1,190 Operating cash payments on operating leases 5,343 5,410 Operating cash payments on finance leases 1,599 1,516 Finance cash payments on finance leases 7,193 6,000 Non cash financing activities: Right of use assets obtained in exchange for operating lease obligations $ 2,535 $ 3,298 Right of use assets obtained in exchange for finance leases obligations 10,426 16,248 Exchange of LP Units to shares of Class A common stock 4,648 277
Summit Materials, LLC
Schedule Of Cash Flow Supplemental [Line Items]
Schedule of Supplemental Cash Flow Information	Supplemental cash flow information is as follows: Six months ended June 27, 2020 June 29, 2019 Cash payments: Interest $ 49,569 $ 36,834 Payments for income taxes, net 738 1,190 Operating cash payments on operating leases 5,343 5,410 Operating cash payments on finance leases 1,599 1,516 Finance cash payments on finance leases 7,193 6,000 Non cash financing activities: Right of use assets obtained in exchange for operating lease obligations $ 2,535 $ 3,298 Right of use assets obtained in exchange for finance leases obligations 10,426 16,248

LEASES - (Tables)

LEASES - (Tables)	6 Months Ended
	Jun. 27, 2020
Lessee, Lease, Description [Line Items]
Schedule of Lease Cost	The components of lease expense were as follows: Three months ended Six months ended June 27, 2020 June 29, 2019 June 27, 2020 June 29, 2019 Operating lease cost $ 2,491 $ 2,694 $ 5,098 $ 5,149 Variable lease cost 106 143 163 215 Short-term lease cost 10,414 9,591 19,034 16,172 Financing lease cost: Amortization of right-of-use assets 3,129 2,670 5,868 5,293 Interest on lease liabilities 778 876 1,549 1,631 Total lease cost $ 16,918 $ 15,974 $ 31,712 $ 28,460 June 27, 2020 December 28, 2019 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,347 $ 32,777 Current operating lease liabilities $ 8,382 $ 8,427 Noncurrent operating lease liabilities 22,978 25,381 Total operating lease liabilities $ 31,360 $ 33,808 Finance leases: Property and equipment, gross $ 88,849 $ 82,660 Less accumulated depreciation (28,305) (24,907) Property and equipment, net $ 60,544 $ 57,753 Current finance lease liabilities $ 23,252 $ 16,007 Long-term finance lease liabilities 34,140 40,410 Total finance lease liabilities $ 57,392 $ 56,417 Weighted average remaining lease term (years): Operating leases 8.5 8.6 Finance lease 2.4 2.6 Weighted average discount rate (%): Operating leases 5.5 % 5.5 % Finance lease 5.4 % 5.5 % Maturities of lease liabilities were as follows: Operating Leases Finance Leases 2020 (six months) $ 5,035 $ 9,133 2021 9,039 25,064 2022 5,411 17,306 2023 4,197 5,313 2024 2,529 2,541 2025 1,451 1,765 Thereafter 12,757 1,741 Total lease payments 40,419 62,863 Less imputed interest (9,059) (5,471) Present value of lease payments $ 31,360 $ 57,392
Schedule of Lease Assets and Liabilities	The components of lease expense were as follows: Three months ended Six months ended June 27, 2020 June 29, 2019 June 27, 2020 June 29, 2019 Operating lease cost $ 2,491 $ 2,694 $ 5,098 $ 5,149 Variable lease cost 106 143 163 215 Short-term lease cost 10,414 9,591 19,034 16,172 Financing lease cost: Amortization of right-of-use assets 3,129 2,670 5,868 5,293 Interest on lease liabilities 778 876 1,549 1,631 Total lease cost $ 16,918 $ 15,974 $ 31,712 $ 28,460 June 27, 2020 December 28, 2019 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,347 $ 32,777 Current operating lease liabilities $ 8,382 $ 8,427 Noncurrent operating lease liabilities 22,978 25,381 Total operating lease liabilities $ 31,360 $ 33,808 Finance leases: Property and equipment, gross $ 88,849 $ 82,660 Less accumulated depreciation (28,305) (24,907) Property and equipment, net $ 60,544 $ 57,753 Current finance lease liabilities $ 23,252 $ 16,007 Long-term finance lease liabilities 34,140 40,410 Total finance lease liabilities $ 57,392 $ 56,417 Weighted average remaining lease term (years): Operating leases 8.5 8.6 Finance lease 2.4 2.6 Weighted average discount rate (%): Operating leases 5.5 % 5.5 % Finance lease 5.4 % 5.5 % Maturities of lease liabilities were as follows: Operating Leases Finance Leases 2020 (six months) $ 5,035 $ 9,133 2021 9,039 25,064 2022 5,411 17,306 2023 4,197 5,313 2024 2,529 2,541 2025 1,451 1,765 Thereafter 12,757 1,741 Total lease payments 40,419 62,863 Less imputed interest (9,059) (5,471) Present value of lease payments $ 31,360 $ 57,392
Schedule of Finance Lease Liability Maturities	The components of lease expense were as follows: Three months ended Six months ended June 27, 2020 June 29, 2019 June 27, 2020 June 29, 2019 Operating lease cost $ 2,491 $ 2,694 $ 5,098 $ 5,149 Variable lease cost 106 143 163 215 Short-term lease cost 10,414 9,591 19,034 16,172 Financing lease cost: Amortization of right-of-use assets 3,129 2,670 5,868 5,293 Interest on lease liabilities 778 876 1,549 1,631 Total lease cost $ 16,918 $ 15,974 $ 31,712 $ 28,460 June 27, 2020 December 28, 2019 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,347 $ 32,777 Current operating lease liabilities $ 8,382 $ 8,427 Noncurrent operating lease liabilities 22,978 25,381 Total operating lease liabilities $ 31,360 $ 33,808 Finance leases: Property and equipment, gross $ 88,849 $ 82,660 Less accumulated depreciation (28,305) (24,907) Property and equipment, net $ 60,544 $ 57,753 Current finance lease liabilities $ 23,252 $ 16,007 Long-term finance lease liabilities 34,140 40,410 Total finance lease liabilities $ 57,392 $ 56,417 Weighted average remaining lease term (years): Operating leases 8.5 8.6 Finance lease 2.4 2.6 Weighted average discount rate (%): Operating leases 5.5 % 5.5 % Finance lease 5.4 % 5.5 % Maturities of lease liabilities were as follows: Operating Leases Finance Leases 2020 (six months) $ 5,035 $ 9,133 2021 9,039 25,064 2022 5,411 17,306 2023 4,197 5,313 2024 2,529 2,541 2025 1,451 1,765 Thereafter 12,757 1,741 Total lease payments 40,419 62,863 Less imputed interest (9,059) (5,471) Present value of lease payments $ 31,360 $ 57,392
Schedule of Operating Lease Liability Maturities	The components of lease expense were as follows: Three months ended Six months ended June 27, 2020 June 29, 2019 June 27, 2020 June 29, 2019 Operating lease cost $ 2,491 $ 2,694 $ 5,098 $ 5,149 Variable lease cost 106 143 163 215 Short-term lease cost 10,414 9,591 19,034 16,172 Financing lease cost: Amortization of right-of-use assets 3,129 2,670 5,868 5,293 Interest on lease liabilities 778 876 1,549 1,631 Total lease cost $ 16,918 $ 15,974 $ 31,712 $ 28,460 June 27, 2020 December 28, 2019 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,347 $ 32,777 Current operating lease liabilities $ 8,382 $ 8,427 Noncurrent operating lease liabilities 22,978 25,381 Total operating lease liabilities $ 31,360 $ 33,808 Finance leases: Property and equipment, gross $ 88,849 $ 82,660 Less accumulated depreciation (28,305) (24,907) Property and equipment, net $ 60,544 $ 57,753 Current finance lease liabilities $ 23,252 $ 16,007 Long-term finance lease liabilities 34,140 40,410 Total finance lease liabilities $ 57,392 $ 56,417 Weighted average remaining lease term (years): Operating leases 8.5 8.6 Finance lease 2.4 2.6 Weighted average discount rate (%): Operating leases 5.5 % 5.5 % Finance lease 5.4 % 5.5 % Maturities of lease liabilities were as follows: Operating Leases Finance Leases 2020 (six months) $ 5,035 $ 9,133 2021 9,039 25,064 2022 5,411 17,306 2023 4,197 5,313 2024 2,529 2,541 2025 1,451 1,765 Thereafter 12,757 1,741 Total lease payments 40,419 62,863 Less imputed interest (9,059) (5,471) Present value of lease payments $ 31,360 $ 57,392
Summit Materials, LLC
Lessee, Lease, Description [Line Items]
Schedule of Lease Cost	The components of lease expense were as follows: Three months ended Six months ended June 27, 2020 June 29, 2019 June 27, 2020 June 29, 2019 Operating lease cost $ 2,491 $ 2,694 $ 5,098 $ 5,149 Variable lease cost 106 143 163 215 Short-term lease cost 10,414 9,591 19,034 16,172 Financing lease cost: Amortization of right-of-use assets 3,129 2,670 5,868 5,293 Interest on lease liabilities 778 876 1,549 1,631 Total lease cost $ 16,918 $ 15,974 $ 31,712 $ 28,460 June 27, 2020 December 28, 2019 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,347 $ 32,777 Current operating lease liabilities $ 8,382 $ 8,427 Noncurrent operating lease liabilities 22,978 25,381 Total operating lease liabilities $ 31,360 $ 33,808 Finance leases: Property and equipment, gross $ 88,849 $ 82,660 Less accumulated depreciation (28,305) (24,907) Property and equipment, net $ 60,544 $ 57,753 Current finance lease liabilities $ 23,252 $ 16,007 Long-term finance lease liabilities 34,140 40,410 Total finance lease liabilities $ 57,392 $ 56,417 Weighted average remaining lease term (years): Operating leases 8.5 8.6 Finance lease 2.4 2.6 Weighted average discount rate (%): Operating leases 5.5 % 5.5 % Finance lease 5.4 % 5.5 % Maturities of lease liabilities were as follows: Operating Leases Finance Leases 2020 (six months) $ 5,035 $ 9,133 2021 9,039 25,064 2022 5,411 17,306 2023 4,197 5,313 2024 2,529 2,541 2025 1,451 1,765 Thereafter 12,757 1,741 Total lease payments 40,419 62,863 Less imputed interest (9,059) (5,471) Present value of lease payments $ 31,360 $ 57,392
Schedule of Lease Assets and Liabilities	The components of lease expense were as follows: Three months ended Six months ended June 27, 2020 June 29, 2019 June 27, 2020 June 29, 2019 Operating lease cost $ 2,491 $ 2,694 $ 5,098 $ 5,149 Variable lease cost 106 143 163 215 Short-term lease cost 10,414 9,591 19,034 16,172 Financing lease cost: Amortization of right-of-use assets 3,129 2,670 5,868 5,293 Interest on lease liabilities 778 876 1,549 1,631 Total lease cost $ 16,918 $ 15,974 $ 31,712 $ 28,460 June 27, 2020 December 28, 2019 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,347 $ 32,777 Current operating lease liabilities $ 8,382 $ 8,427 Noncurrent operating lease liabilities 22,978 25,381 Total operating lease liabilities $ 31,360 $ 33,808 Finance leases: Property and equipment, gross $ 88,849 $ 82,660 Less accumulated depreciation (28,305) (24,907) Property and equipment, net $ 60,544 $ 57,753 Current finance lease liabilities $ 23,252 $ 16,007 Long-term finance lease liabilities 34,140 40,410 Total finance lease liabilities $ 57,392 $ 56,417 Weighted average remaining lease term (years): Operating leases 8.5 8.6 Finance lease 2.4 2.6 Weighted average discount rate (%): Operating leases 5.5 % 5.5 % Finance lease 5.4 % 5.5 % Maturities of lease liabilities were as follows: Operating Leases Finance Leases 2020 (six months) $ 5,035 $ 9,133 2021 9,039 25,064 2022 5,411 17,306 2023 4,197 5,313 2024 2,529 2,541 2025 1,451 1,765 Thereafter 12,757 1,741 Total lease payments 40,419 62,863 Less imputed interest (9,059) (5,471) Present value of lease payments $ 31,360 $ 57,392
Schedule of Finance Lease Liability Maturities	The components of lease expense were as follows: Three months ended Six months ended June 27, 2020 June 29, 2019 June 27, 2020 June 29, 2019 Operating lease cost $ 2,491 $ 2,694 $ 5,098 $ 5,149 Variable lease cost 106 143 163 215 Short-term lease cost 10,414 9,591 19,034 16,172 Financing lease cost: Amortization of right-of-use assets 3,129 2,670 5,868 5,293 Interest on lease liabilities 778 876 1,549 1,631 Total lease cost $ 16,918 $ 15,974 $ 31,712 $ 28,460 June 27, 2020 December 28, 2019 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,347 $ 32,777 Current operating lease liabilities $ 8,382 $ 8,427 Noncurrent operating lease liabilities 22,978 25,381 Total operating lease liabilities $ 31,360 $ 33,808 Finance leases: Property and equipment, gross $ 88,849 $ 82,660 Less accumulated depreciation (28,305) (24,907) Property and equipment, net $ 60,544 $ 57,753 Current finance lease liabilities $ 23,252 $ 16,007 Long-term finance lease liabilities 34,140 40,410 Total finance lease liabilities $ 57,392 $ 56,417 Weighted average remaining lease term (years): Operating leases 8.5 8.6 Finance lease 2.4 2.6 Weighted average discount rate (%): Operating leases 5.5 % 5.5 % Finance lease 5.4 % 5.5 % Maturities of lease liabilities were as follows: Operating Leases Finance Leases 2020 (six months) $ 5,035 $ 9,133 2021 9,039 25,064 2022 5,411 17,306 2023 4,197 5,313 2024 2,529 2,541 2025 1,451 1,765 Thereafter 12,757 1,741 Total lease payments 40,419 62,863 Less imputed interest (9,059) (5,471) Present value of lease payments $ 31,360 $ 57,392
Schedule of Operating Lease Liability Maturities	The components of lease expense were as follows: Three months ended Six months ended June 27, 2020 June 29, 2019 June 27, 2020 June 29, 2019 Operating lease cost $ 2,491 $ 2,694 $ 5,098 $ 5,149 Variable lease cost 106 143 163 215 Short-term lease cost 10,414 9,591 19,034 16,172 Financing lease cost: Amortization of right-of-use assets 3,129 2,670 5,868 5,293 Interest on lease liabilities 778 876 1,549 1,631 Total lease cost $ 16,918 $ 15,974 $ 31,712 $ 28,460 June 27, 2020 December 28, 2019 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,347 $ 32,777 Current operating lease liabilities $ 8,382 $ 8,427 Noncurrent operating lease liabilities 22,978 25,381 Total operating lease liabilities $ 31,360 $ 33,808 Finance leases: Property and equipment, gross $ 88,849 $ 82,660 Less accumulated depreciation (28,305) (24,907) Property and equipment, net $ 60,544 $ 57,753 Current finance lease liabilities $ 23,252 $ 16,007 Long-term finance lease liabilities 34,140 40,410 Total finance lease liabilities $ 57,392 $ 56,417 Weighted average remaining lease term (years): Operating leases 8.5 8.6 Finance lease 2.4 2.6 Weighted average discount rate (%): Operating leases 5.5 % 5.5 % Finance lease 5.4 % 5.5 % Maturities of lease liabilities were as follows: Operating Leases Finance Leases 2020 (six months) $ 5,035 $ 9,133 2021 9,039 25,064 2022 5,411 17,306 2023 4,197 5,313 2024 2,529 2,541 2025 1,451 1,765 Thereafter 12,757 1,741 Total lease payments 40,419 62,863 Less imputed interest (9,059) (5,471) Present value of lease payments $ 31,360 $ 57,392

FAIR VALUE - (Tables)

FAIR VALUE - (Tables)	6 Months Ended
	Jun. 27, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Schedule of Contingent Consideration and Derivatives Measured at Fair Value	The fair value of contingent consideration as of June 27, 2020 and December 28, 2019 was: June 27, 2020 December 28, 2019 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ 525 $ 1,967 Acquisition-related liabilities and Other noncurrent liabilities: Contingent consideration $ 1,267 $ 1,302
Schedule of Carrying Value and Fair Value of Financial Instruments	The carrying value and fair value of these financial instruments as of June 27, 2020 and December 28, 2019 was: June 27, 2020 December 28, 2019 Fair Value Carrying Value Fair Value Carrying Value Level 2 Long-term debt(1) $ 1,849,048 $ 1,869,331 $ 1,918,720 $ 1,872,273 Level 3 Current portion of deferred consideration and noncompete obligations(2) 30,958 30,958 30,733 30,733 Long term portion of deferred consideration and noncompete obligations(3) 11,890 11,890 18,499 18,499 (1) $7.9 million was included in current portion of debt as of June 27, 2020 and December 28, 2019. (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
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Schedule of Contingent Consideration and Derivatives Measured at Fair Value	The fair value of contingent consideration as of June 27, 2020 and December 28, 2019 was: June 27, 2020 December 28, 2019 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ 525 $ 1,967 Acquisition-related liabilities and Other noncurrent liabilities: Contingent consideration $ 1,267 $ 1,302
Schedule of Carrying Value and Fair Value of Financial Instruments	The carrying value and fair value of these financial instruments as of June 27, 2020 and December 28, 2019 was: June 27, 2020 December 28, 2019 Fair Value Carrying Value Fair Value Carrying Value Level 2 Long-term debt(1) $ 1,849,048 $ 1,869,331 $ 1,918,720 $ 1,872,273 Level 3 Current portion of deferred consideration and noncompete obligations(2) 28,644 28,644 28,233 28,233 Long term portion of deferred consideration and noncompete obligations(3) 11,890 11,890 16,364 16,364 (1) $7.9 million was included in current portion of debt as of June 27, 2020 and December 28, 2019. (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.

SEGMENT INFORMATION - (Tables)

SEGMENT INFORMATION - (Tables)	6 Months Ended
	Jun. 27, 2020
Segment Reporting Information [Line Items]
Summary of Financial Data for Company's Reportable Business Segments	The following tables display selected financial data for the Company’s reportable business segments as of June 27, 2020 and December 28, 2019 and for the three and six months ended June 27, 2020 and June 29, 2019: Three months ended Six months ended June 27, 2020 June 29, 2019 June 27, 2020 June 29, 2019 Revenue*: West $ 332,481 $ 300,212 $ 528,706 $ 482,157 East 222,866 216,132 355,906 329,520 Cement 75,662 84,547 113,587 121,853 Total revenue $ 631,009 $ 600,891 $ 998,199 $ 933,530 *Intercompany sales are immaterial and the presentation above only reflects sales to external customers. Three months ended Six months ended June 27, 2020 June 29, 2019 June 27, 2020 June 29, 2019 Income (loss) from operations before taxes $ 76,068 $ 54,697 $ 6,441 $ (44,841) Interest expense 25,608 29,401 53,426 59,506 Depreciation, depletion and amortization 53,347 53,035 104,548 107,842 Accretion 581 590 1,158 1,171 Loss on debt financings — — — 14,565 Transaction costs 319 390 1,072 698 Non-cash compensation 4,892 4,699 9,797 10,605 Other (583) (2,346) 204 (2,492) Total Adjusted EBITDA $ 160,232 $ 140,466 $ 176,646 $ 147,054 Total Adjusted EBITDA by Segment: West $ 78,943 $ 54,820 $ 101,411 $ 69,118 East 53,384 54,412 62,957 57,654 Cement 35,647 35,441 28,086 32,854 Corporate and other (7,742) (4,207) (15,808) (12,572) Total Adjusted EBITDA $ 160,232 $ 140,466 $ 176,646 $ 147,054 Six months ended June 27, 2020 June 29, 2019 Purchases of property, plant and equipment West $ 32,514 $ 51,517 East 62,697 41,801 Cement 9,556 11,467 Total reportable segments 104,767 104,785 Corporate and other 957 784 Total purchases of property, plant and equipment $ 105,724 $ 105,569 Three months ended Six months ended June 27, 2020 June 29, 2019 June 27, 2020 June 29, 2019 Depreciation, depletion, amortization and accretion: West $ 22,165 $ 22,924 $ 43,965 $ 46,849 East 21,394 19,840 42,490 40,051 Cement 9,377 9,869 17,270 20,169 Total reportable segments 52,936 52,633 103,725 107,069 Corporate and other 992 992 1,981 1,944 Total depreciation, depletion, amortization and accretion $ 53,928 $ 53,625 $ 105,706 $ 109,013 June 27, 2020 December 28, 2019 Total assets: West $ 1,407,043 $ 1,379,684 East 1,343,735 1,288,835 Cement 879,648 868,528 Total reportable segments 3,630,426 3,537,047 Corporate and other 480,792 530,509 Total $ 4,111,218 $ 4,067,556
Summit Materials, LLC
Segment Reporting Information [Line Items]
Summary of Financial Data for Company's Reportable Business Segments	The following tables display selected financial data for the Company’s reportable business segments as of June 27, 2020 and December 28, 2019 and for the three and six months ended June 27, 2020 and June 29, 2019: Three months ended Six months ended June 27, 2020 June 29, 2019 June 27, 2020 June 29, 2019 Revenue*: West $ 332,481 $ 300,212 $ 528,706 $ 482,157 East 222,866 216,132 355,906 329,520 Cement 75,662 84,547 113,587 121,853 Total revenue $ 631,009 $ 600,891 $ 998,199 $ 933,530 *Intercompany sales are immaterial and the presentation above only reflects sales to external customers. Three months ended Six months ended June 27, 2020 June 29, 2019 June 27, 2020 June 29, 2019 Income (loss) from operations before taxes $ 76,130 $ 54,815 $ 6,621 $ (44,555) Interest expense 25,546 29,283 53,246 59,220 Depreciation, depletion and amortization 53,347 53,035 104,548 107,842 Accretion 581 590 1,158 1,171 Loss on debt financings — — — 14,565 Transaction costs 319 390 1,072 698 Non-cash compensation 4,892 4,699 9,797 10,605 Other (583) (2,346) 204 (2,492) Total Adjusted EBITDA $ 160,232 $ 140,466 $ 176,646 $ 147,054 Total Adjusted EBITDA by Segment: West $ 78,943 $ 54,820 $ 101,411 $ 69,118 East 53,384 54,412 62,957 57,654 Cement 35,647 35,441 28,086 32,854 Corporate and other (7,742) (4,207) (15,808) (12,572) Total Adjusted EBITDA $ 160,232 $ 140,466 $ 176,646 $ 147,054 Six months ended June 27, 2020 June 29, 2019 Purchases of property, plant and equipment West $ 32,514 $ 51,517 East 62,697 41,801 Cement 9,556 11,467 Total reportable segments 104,767 104,785 Corporate and other 957 784 Total purchases of property, plant and equipment $ 105,724 $ 105,569 Three months ended Six months ended June 27, 2020 June 29, 2019 June 27, 2020 June 29, 2019 Depreciation, depletion, amortization and accretion: West $ 22,165 $ 22,924 $ 43,965 $ 46,849 East 21,394 19,840 42,490 40,051 Cement 9,377 9,869 17,270 20,169 Total reportable segments 52,936 52,633 103,725 107,069 Corporate and other 992 992 1,981 1,944 Total depreciation, depletion, amortization and accretion $ 53,928 $ 53,625 $ 105,706 $ 109,013 June 27, 2020 December 28, 2019 Total assets: West $ 1,407,043 $ 1,379,684 East 1,343,735 1,288,835 Cement 879,648 868,528 Total reportable segments 3,630,426 3,537,047 Corporate and other 260,280 319,176 Total $ 3,890,706 $ 3,856,223

GUARANTOR AND NON-GUARANTOR F_2

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION - (Tables) - Summit Materials, LLC	6 Months Ended
	Jun. 27, 2020
Condensed Consolidating Balance Sheets	Condensed Consolidating Balance Sheets June 27, 2020 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 244,668 $ 3,447 $ 11,631 $ (6,339) $ 253,407 Accounts receivable, net — 265,999 15,061 (197) 280,863 Intercompany receivables 399,456 968,214 — (1,367,670) — Cost and estimated earnings in excess of billings — 41,139 2,465 — 43,604 Inventories — 227,507 4,435 — 231,942 Other current assets 2,143 9,101 924 — 12,168 Total current assets 646,267 1,515,407 34,516 (1,374,206) 821,984 Property, plant and equipment, net 10,579 1,684,409 57,233 — 1,752,221 Goodwill — 1,142,063 55,936 — 1,197,999 Intangible assets, net — 38,644 — — 38,644 Operating lease right-of-use assets 2,970 23,103 4,274 — 30,347 Other assets 3,689,609 158,522 699 (3,799,319) 49,511 Total assets $ 4,349,425 $ 4,562,148 $ 152,658 $ (5,173,525) $ 3,890,706 Liabilities and Member’s Interest Current liabilities: Current portion of debt $ 7,942 $ — $ — $ — $ 7,942 Current portion of acquisition-related liabilities — 29,169 — — 29,169 Accounts payable 3,704 127,814 7,620 (197) 138,941 Accrued expenses 48,903 91,435 4,233 (6,339) 138,232 Current operating lease liabilities 836 6,479 1,067 — 8,382 Intercompany payables 910,647 445,065 11,958 (1,367,670) — Billings in excess of costs and estimated earnings — 11,709 847 — 12,556 Total current liabilities 972,032 711,671 25,725 (1,374,206) 335,222 Long-term debt 1,849,520 — — — 1,849,520 Acquisition-related liabilities — 13,157 — — 13,157 Noncurrent operating lease liabilities 3,031 16,823 3,124 — 22,978 Other noncurrent liabilities 4,014 202,820 79,187 (137,020) 149,001 Total liabilities 2,828,597 944,471 108,036 (1,511,226) 2,369,878 Total member's interest 1,520,828 3,617,677 44,622 (3,662,299) 1,520,828 Total liabilities and member’s interest $ 4,349,425 $ 4,562,148 $ 152,658 $ (5,173,525) $ 3,890,706 Condensed Consolidating Balance Sheets December 28, 2019 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 302,474 $ 5,488 $ 9,834 $ (6,477) $ 311,319 Accounts receivable, net — 234,053 19,236 (33) 253,256 Intercompany receivables 443,323 942,385 — (1,385,708) — Cost and estimated earnings in excess of billings — 12,291 797 — 13,088 Inventories — 199,794 4,993 — 204,787 Other current assets 1,763 10,308 1,760 — 13,831 Total current assets 747,560 1,404,319 36,620 (1,392,218) 796,281 Property, plant and equipment, net 11,602 1,674,443 61,404 — 1,747,449 Goodwill — 1,142,063 58,636 — 1,200,699 Intangible assets, net — 23,498 — — 23,498 Operating lease right-of-use assets 3,316 24,551 4,910 — 32,777 Other assets 3,596,161 168,314 734 (3,709,690) 55,519 Total assets $ 4,358,639 $ 4,437,188 $ 162,304 $ (5,101,908) $ 3,856,223 Liabilities and Member’s Interest Current liabilities: Current portion of debt $ 7,942 $ — $ — $ — $ 7,942 Current portion of acquisition-related liabilities — 30,200 — — 30,200 Accounts payable 4,588 103,812 8,603 (33) 116,970 Accrued expenses 51,043 72,970 2,701 (6,477) 120,237 Current operating lease liabilities 764 6,571 1,092 — 8,427 Intercompany payables 922,356 447,827 15,525 (1,385,708) — Billings in excess of costs and estimated earnings — 12,183 1,681 — 13,864 Total current liabilities 986,693 673,563 29,602 (1,392,218) 297,640 Long-term debt 1,851,057 — — — 1,851,057 Acquisition-related liabilities — 17,666 — — 17,666 Noncurrent operating lease liabilities 3,480 18,047 3,854 — 25,381 Other noncurrent liabilities 4,259 203,919 80,169 (137,018) 151,329 Total liabilities 2,845,489 913,195 113,625 (1,529,236) 2,343,073 Total member's interest 1,513,150 3,523,993 48,679 (3,572,672) 1,513,150 Total liabilities and member’s interest $ 4,358,639 $ 4,437,188 $ 162,304 $ (5,101,908) $ 3,856,223
Condensed Consolidating Statements of Operations and Comprehensive Loss	Condensed Consolidating Statements of Operations For the three months ended June 27, 2020 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 615,354 $ 21,583 $ (5,928) $ 631,009 Cost of revenue (excluding items shown separately below) — 402,466 13,620 (5,928) 410,158 General and administrative expenses 13,179 51,303 2,381 — 66,863 Depreciation, depletion, amortization and accretion 991 51,683 1,254 — 53,928 Operating (loss) income (14,170) 109,902 4,328 — 100,060 Other income, net (115,620) (538) (624) 115,166 (1,616) Interest expense (income) 30,995 (6,648) 1,199 — 25,546 Income from operation before taxes 70,455 117,088 3,753 (115,166) 76,130 Income tax expense 438 4,621 1,054 — 6,113 Net income attributable to Summit LLC $ 70,017 $ 112,467 $ 2,699 $ (115,166) $ 70,017 Comprehensive income (loss) attributable to member of Summit Materials, LLC $ 72,963 $ 112,467 $ (247) $ (112,220) $ 72,963 Condensed Consolidating Statements of Operations For the six months ended June 27, 2020 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 969,685 $ 37,775 $ (9,261) $ 998,199 Cost of revenue (excluding items shown separately below) — 680,661 24,913 (9,261) 696,313 General and administrative expenses 27,008 105,428 5,404 — 137,840 Depreciation, depletion, amortization and accretion 1,981 101,155 2,570 — 105,706 Operating (loss) income (28,989) 82,441 4,888 — 58,340 Other (income) loss, net (100,328) (845) 547 99,099 (1,527) Interest expense (income) 64,209 (13,362) 2,399 — 53,246 Income from operation before taxes 7,130 96,648 1,942 (99,099) 6,621 Income tax expense (benefit) 738 (1,096) 587 — 229 Net income attributable to Summit LLC $ 6,392 $ 97,744 $ 1,355 $ (99,099) $ 6,392 Comprehensive income attributable to member of Summit Materials, LLC $ 979 $ 97,744 $ 6,768 $ (104,512) $ 979 Condensed Consolidating Statements of Operations For the three months ended June 29, 2019 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 578,157 $ 25,495 $ (2,761) $ 600,891 Cost of revenue (excluding items shown separately below) — 390,640 17,614 (2,761) 405,493 General and administrative expenses 9,353 49,288 2,710 — 61,351 Depreciation, depletion, amortization and accretion 992 51,167 1,466 — 53,625 Operating (loss) income (10,345) 87,062 3,705 — 80,422 Other income, net (95,320) (2,985) (372) 95,001 (3,676) Interest expense (income) 31,022 (2,947) 1,208 — 29,283 Income from operation before taxes 53,953 92,994 2,869 (95,001) 54,815 Income tax expense 452 85 777 — 1,314 Net income attributable to Summit LLC $ 53,501 $ 92,909 $ 2,092 $ (95,001) $ 53,501 Comprehensive income (loss) attributable to member of Summit Materials, LLC $ 55,597 $ 93,046 $ (141) $ (92,905) $ 55,597 Condensed Consolidating Statements of Operations For the six months ended June 29, 2019 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 896,338 $ 41,136 $ (3,944) $ 933,530 Cost of revenue (excluding items shown separately below) — 646,807 29,634 (3,944) 672,497 General and administrative expenses 24,284 99,319 5,666 — 129,269 Depreciation, depletion, amortization and accretion 1,945 104,087 2,981 — 109,013 Operating (loss) income (26,229) 46,125 2,855 — 22,751 Other (income) loss, net (51,710) (4,926) (775) 65,497 8,086 Interest expense (income) 62,718 (5,911) 2,413 — 59,220 (Loss) income from operation before taxes (37,237) 56,962 1,217 (65,497) (44,555) Income tax expense (benefit) 826 (7,652) 334 — (6,492) Net (loss) income attributable to Summit LLC $ (38,063) $ 64,614 $ 883 $ (65,497) $ (38,063) Comprehensive (loss) income attributable to member of Summit Materials, LLC $ (33,775) $ 64,917 $ (3,708) $ (61,209) $ (33,775)
Condensed Consolidating Statements of Cash Flows	Condensed Consolidating Statements of Cash Flows For the six months ended June 27, 2020 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ (68,485) $ 120,740 $ 9,446 $ — $ 61,701 Cash flow from investing activities: Purchase of property, plant and equipment (957) (103,551) (1,216) — (105,724) Proceeds from the sale of property, plant, and equipment — 6,557 50 — 6,607 Other — 1,629 — — 1,629 Net cash used for investing activities (957) (95,365) (1,166) — (97,488) Cash flow from financing activities: Proceeds from investment by member 310 — — — 310 Loans received from and payments made on loans from other Summit Companies 17,825 (12,014) (5,949) 138 — Payments on long-term debt (3,177) (8,114) (97) — (11,388) Payments on acquisition-related liabilities — (7,203) — — (7,203) Distributions from partnership (2,500) — — — (2,500) Other (822) (85) — — (907) Net cash provided by (used in) financing activities 11,636 (27,416) (6,046) 138 (21,688) Impact of cash on foreign currency — — (437) — (437) Net (decrease) increase in cash (57,806) (2,041) 1,797 138 (57,912) Cash — Beginning of period 302,474 5,488 9,834 (6,477) 311,319 Cash — End of period $ 244,668 $ 3,447 $ 11,631 $ (6,339) $ 253,407 Condensed Consolidating Statements of Cash Flows For the six months ended June 29, 2019 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ (43,760) $ 59,190 $ 518 $ — $ 15,948 Cash flow from investing activities: Acquisitions, net of cash acquired — (2,842) — — (2,842) Purchase of property, plant and equipment (785) (96,883) (7,901) — (105,569) Proceeds from the sale of property, plant, and equipment — 7,940 65 — 8,005 Other — (439) — — (439) Net cash used for investing activities (785) (92,224) (7,836) — (100,845) Cash flow from financing activities: Proceeds from investment by member (36,356) 37,140 — — 784 Net proceeds from debt issuance 300,000 — — — 300,000 Loans received from and payments made on loans from other Summit Companies (2,879) 3,997 314 (1,432) — Payments on long-term debt (254,765) (6,133) (127) — (261,025) Payments on acquisition-related liabilities — (6,658) — — (6,658) Financing costs (6,246) — — — (6,246) Distributions from partnership (2,500) — — — (2,500) Other (462) (40) — — (502) Net cash (used in) provided by financing activities (3,208) 28,306 187 (1,432) 23,853 Impact of cash on foreign currency — — 194 — 194 Net decrease in cash (47,753) (4,728) (6,937) (1,432) (60,850) Cash — Beginning of period 117,219 8,440 7,719 (4,870) 128,508 Cash — End of period $ 69,466 $ 3,712 $ 782 $ (6,302) $ 67,658

SUMMARY OF ORGANIZATION AND S_3

SUMMARY OF ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES - General Information (Details)	3 Months Ended	6 Months Ended
	Mar. 28, 2020plant	Jun. 27, 2020segmentplant
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Number of operating segments		3
Number of reportable segments		3
Cement plant
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Number of plants | plant		2
Summit Materials, LLC
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Number of operating segments		3
Number of reportable segments		3
Summit Materials, LLC | Cement plant
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Number of plants | plant	2

SUMMARY OF ORGANIZATION AND S_4

SUMMARY OF ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES - Business and Credit Concentration (Details)	6 Months Ended
	Jun. 27, 2020state
Summit Materials, LLC
Business and Credit Concentrations
Number of states in which the entity operates	23
Tax Receivable Agreement | Summit Holdings LP
Business and Credit Concentrations
Percentage of benefits to be paid on tax receivable agreement	85.00%
Percentage of the tax receivable agreement allocated to additional paid-in capital	15.00%

GOODWILL AND INTANGIBLES - Summ

GOODWILL AND INTANGIBLES - Summary of Goodwill by Reportable Segments (Details) $ in Thousands	6 Months Ended
	Jun. 27, 2020USD ($)
Goodwill [Roll Forward]
Balance—December 28, 2019	$ 1,199,699
Foreign currency translation adjustments	(2,700)
Balance—June 27, 2020	1,196,999
West
Goodwill [Roll Forward]
Balance—December 28, 2019	584,617
Foreign currency translation adjustments	(2,700)
Balance—June 27, 2020	581,917
East
Goodwill [Roll Forward]
Balance—December 28, 2019	410,426
Foreign currency translation adjustments	0
Balance—June 27, 2020	410,426
Cement
Goodwill [Roll Forward]
Balance—December 28, 2019	204,656
Foreign currency translation adjustments	0
Balance—June 27, 2020	204,656
Summit Materials, LLC
Goodwill [Roll Forward]
Balance—December 28, 2019	1,200,699
Foreign currency translation adjustments	(2,700)
Balance—June 27, 2020	1,197,999
Summit Materials, LLC | West
Goodwill [Roll Forward]
Balance—December 28, 2019	585,617
Foreign currency translation adjustments	(2,700)
Balance—June 27, 2020	582,917
Summit Materials, LLC | East
Goodwill [Roll Forward]
Balance—December 28, 2019	410,426
Foreign currency translation adjustments	0
Balance—June 27, 2020	410,426
Summit Materials, LLC | Cement
Goodwill [Roll Forward]
Balance—December 28, 2019	204,656
Foreign currency translation adjustments	0
Balance—June 27, 2020	$ 204,656

GOODWILL AND INTANGIBLES - Inta

GOODWILL AND INTANGIBLES - Intangible Assets By Type (Details) - USD ($) $ in Thousands	Jun. 27, 2020	Dec. 28, 2019
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 50,587	$ 33,864
Accumulated Amortization	(11,943)	(10,366)
Net Carrying Amount	38,644	23,498
Operating permits
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	23,331	6,609
Accumulated Amortization	(813)	(290)
Net Carrying Amount	22,518	6,319
Mineral leases
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	19,225	19,064
Accumulated Amortization	(7,002)	(6,408)
Net Carrying Amount	12,223	12,656
Reserve rights
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	6,234	6,234
Accumulated Amortization	(2,397)	(2,248)
Net Carrying Amount	3,837	3,986
Trade names
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,000	1,000
Accumulated Amortization	(1,000)	(958)
Net Carrying Amount	0	42
Other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	797	957
Accumulated Amortization	(731)	(462)
Net Carrying Amount	66	495
Summit Materials, LLC
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	50,587	33,864
Accumulated Amortization	(11,943)	(10,366)
Net Carrying Amount	38,644	23,498
Summit Materials, LLC | Operating permits
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	23,331	6,609
Accumulated Amortization	(813)	(290)
Net Carrying Amount	22,518	6,319
Summit Materials, LLC | Mineral leases
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	19,225	19,064
Accumulated Amortization	(7,002)	(6,408)
Net Carrying Amount	12,223	12,656
Summit Materials, LLC | Reserve rights
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	6,234	6,234
Accumulated Amortization	(2,397)	(2,248)
Net Carrying Amount	3,837	3,986
Summit Materials, LLC | Trade names
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,000	1,000
Accumulated Amortization	(1,000)	(958)
Net Carrying Amount	0	42
Summit Materials, LLC | Other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	797	957
Accumulated Amortization	(731)	(462)
Net Carrying Amount	$ 66	$ 495

GOODWILL AND INTANGIBLES - Amor

GOODWILL AND INTANGIBLES - Amortization Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 27, 2020	Jun. 29, 2019	Jun. 27, 2020	Jun. 29, 2019	Dec. 28, 2019
Business Acquisition [Line Items]
Amortization expense	$ 900	$ 400	$ 1,600	$ 800
Estimated amortization expense
2020 (six months)	1,481		1,481
2021	2,862		2,862
2022	2,849		2,849
2023	2,716		2,716
2024	2,621		2,621
2025	2,576		2,576
Thereafter	23,539		23,539
Intangible assets, net	38,644		38,644		$ 23,498
Summit Materials, LLC
Business Acquisition [Line Items]
Amortization expense	900	$ 400	1,600	$ 800
Estimated amortization expense
2020 (six months)	1,481		1,481
2021	2,862		2,862
2022	2,849		2,849
2023	2,716		2,716
2024	2,621		2,621
2025	2,576		2,576
Thereafter	23,539		23,539
Intangible assets, net	$ 38,644		$ 38,644		$ 23,498

REVENUE RECOGNITION - By Produc

REVENUE RECOGNITION - By Product (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 27, 2020	Jun. 29, 2019	Jun. 27, 2020	Jun. 29, 2019
Revenue from External Customer [Line Items]
Total revenue	$ 631,009	$ 600,891	$ 998,199	$ 933,530
Aggregates
Revenue from External Customer [Line Items]
Total revenue	129,989	128,650	226,150	216,522
Cement
Revenue from External Customer [Line Items]
Total revenue	73,293	77,799	106,156	110,298
Ready-mix concrete
Revenue from External Customer [Line Items]
Total revenue	167,882	154,180	309,586	271,500
Asphalt
Revenue from External Customer [Line Items]
Total revenue	104,661	93,365	127,867	116,403
Paving and related services
Revenue from External Customer [Line Items]
Total revenue	110,829	95,304	144,255	129,649
Other
Revenue from External Customer [Line Items]
Total revenue	44,355	51,593	84,185	89,158
Summit Materials, LLC
Revenue from External Customer [Line Items]
Total revenue	631,009	600,891	998,199	933,530
Summit Materials, LLC | Aggregates
Revenue from External Customer [Line Items]
Total revenue	129,989	128,650	226,150	216,522
Summit Materials, LLC | Cement
Revenue from External Customer [Line Items]
Total revenue	73,293	77,799	106,156	110,298
Summit Materials, LLC | Ready-mix concrete
Revenue from External Customer [Line Items]
Total revenue	167,882	154,180	309,586	271,500
Summit Materials, LLC | Asphalt
Revenue from External Customer [Line Items]
Total revenue	104,661	93,365	127,867	116,403
Summit Materials, LLC | Paving and related services
Revenue from External Customer [Line Items]
Total revenue	110,829	95,304	144,255	129,649
Summit Materials, LLC | Other
Revenue from External Customer [Line Items]
Total revenue	$ 44,355	$ 51,593	$ 84,185	$ 89,158

REVENUE RECOGNITION - Summary o

REVENUE RECOGNITION - Summary of Accounts Receivable, Net (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 27, 2020	Dec. 28, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade accounts receivable	$ 210,726	$ 191,672
Construction contract receivables	53,343	47,966
Retention receivables	19,140	17,808
Receivables from related parties	2,497	1,596
Accounts receivable	285,706	259,042
Less: Allowance for doubtful accounts	(4,843)	(5,786)
Accounts receivable, net	$ 280,863	253,256
Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
General collection and billing period for retention receivables	1 year
Summit Materials, LLC
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade accounts receivable	$ 210,726	191,672
Construction contract receivables	53,343	47,966
Retention receivables	19,140	17,808
Receivables from related parties	2,497	1,596
Accounts receivable	285,706	259,042
Less: Allowance for doubtful accounts	(4,843)	(5,786)
Accounts receivable, net	$ 280,863	$ 253,256
Summit Materials, LLC | Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
General collection and billing period for retention receivables	1 year

INVENTORIES - Components of Inv

INVENTORIES - Components of Inventories (Details) - USD ($) $ in Thousands	Jun. 27, 2020	Dec. 28, 2019
Inventory [Line Items]
Aggregate stockpiles	$ 153,347	$ 140,461
Finished goods	42,879	33,023
Work in process	9,224	7,664
Raw materials	26,492	23,639
Total	231,942	204,787
Summit Materials, LLC
Inventory [Line Items]
Aggregate stockpiles	153,347	140,461
Finished goods	42,879	33,023
Work in process	9,224	7,664
Raw materials	26,492	23,639
Total	$ 231,942	$ 204,787

ACCRUED EXPENSES - Components o

ACCRUED EXPENSES - Components of Accrued Expenses (Details) - USD ($) $ in Thousands	Jun. 27, 2020	Dec. 28, 2019
Schedule Of Accrued Expenses [Line Items]
Interest	$ 25,884	$ 26,892
Payroll and benefits	26,125	29,356
Finance lease obligations	23,252	16,007
Insurance	17,017	14,968
Non-income taxes	15,142	7,666
Deferred asset purchase payments	9,364	3,525
Professional fees	905	902
Other	20,312	20,689
Accrued expenses	138,001	120,005
Summit Materials, LLC
Schedule Of Accrued Expenses [Line Items]
Interest	25,884	26,892
Payroll and benefits	26,125	29,356
Finance lease obligations	23,252	16,007
Insurance	17,017	14,968
Non-income taxes	15,373	7,898
Deferred asset purchase payments	9,364	3,525
Professional fees	905	902
Other	20,312	20,689
Accrued expenses	$ 138,232	$ 120,237

DEBT - Schedule of Debt (Detail

DEBT - Schedule of Debt (Details) - USD ($)	Jun. 27, 2020	Dec. 28, 2019	Mar. 15, 2019	Jun. 01, 2017	Jul. 08, 2015
Debt Instrument [Line Items]
Total debt	$ 1,869,331,000	$ 1,872,273,000
Current portion of debt	7,942,000	7,942,000
Long-term debt	1,861,389,000	1,864,331,000
Gross amount	1,871,079,000
Debt discount	1,748,000
Term Loan, due 2024
Debt Instrument [Line Items]
Gross amount	621,100,000	624,300,000
Debt discount	1,000,000	1,100,000
6 1/8% Senior Notes, due 2023
Debt Instrument [Line Items]
Gross amount	650,000,000	650,000,000
Debt discount	$ 700,000	900,000
Debt instrument interest rate (as a percent)	6.125%
5 1/8% Senior Notes, due 2025
Debt Instrument [Line Items]
Debt instrument interest rate (as a percent)	5.125%
Summit Materials, LLC
Debt Instrument [Line Items]
Total debt	$ 1,869,331,000	1,872,273,000
Current portion of debt	7,942,000	7,942,000
Long-term debt	1,861,389,000	1,864,331,000
Gross amount	1,871,079,000
Debt discount	1,748,000
Summit Materials, LLC | Term Loan, due 2024
Debt Instrument [Line Items]
Gross amount	621,100,000	624,300,000
Debt discount	1,000,000	1,100,000
Summit Materials, LLC | 6 1/8% Senior Notes, due 2023
Debt Instrument [Line Items]
Gross amount	650,000,000	650,000,000
Debt discount	$ 700,000	900,000
Debt instrument interest rate (as a percent)	6.125%				6.125%
Summit Materials, LLC | 5 1/8% Senior Notes, due 2025
Debt Instrument [Line Items]
Total debt				$ 300,000,000
Debt instrument interest rate (as a percent)	5.125%			5.125%
Senior Notes | Term Loan, due 2024
Debt Instrument [Line Items]
Total debt	$ 620,077,000	623,140,000
Senior Notes | 6 1/8% Senior Notes, due 2023
Debt Instrument [Line Items]
Total debt	649,254,000	649,133,000
Senior Notes | 5 1/8% Senior Notes, due 2025
Debt Instrument [Line Items]
Total debt	300,000,000	300,000,000
Senior Notes | 6 1/2% Senior Notes, due 2027
Debt Instrument [Line Items]
Total debt	$ 300,000,000	300,000,000
Debt instrument interest rate (as a percent)	6.50%
Senior Notes | Summit Materials, LLC | Term Loan, due 2024
Debt Instrument [Line Items]
Total debt	$ 620,077,000	623,140,000
Senior Notes | Summit Materials, LLC | 6 1/8% Senior Notes, due 2023
Debt Instrument [Line Items]
Total debt	649,254,000	649,133,000
Senior Notes | Summit Materials, LLC | 5 1/8% Senior Notes, due 2025
Debt Instrument [Line Items]
Total debt	300,000,000	300,000,000
Senior Notes | Summit Materials, LLC | 6 1/2% Senior Notes, due 2027
Debt Instrument [Line Items]
Total debt	$ 300,000,000	$ 300,000,000	$ 300,000,000
Debt instrument interest rate (as a percent)	6.50%		6.50%

DEBT - Schedule of Contractual

DEBT - Schedule of Contractual Payments of Long-Term Debt (Details) $ in Thousands	Jun. 27, 2020USD ($)
Debt Instrument [Line Items]
2020 (six months)	$ 4,765
2021	6,354
2022	6,354
2023	656,354
2024	597,252
2025	300,000
Thereafter	300,000
Total	1,871,079
Less: Original issue net discount	(1,748)
Less: Capitalized loan costs	(11,869)
Total debt	1,857,462
Summit Materials, LLC
Debt Instrument [Line Items]
2020 (six months)	4,765
2021	6,354
2022	6,354
2023	656,354
2024	597,252
2025	300,000
Thereafter	300,000
Total	1,871,079
Less: Original issue net discount	(1,748)
Less: Capitalized loan costs	(11,869)
Total debt	$ 1,857,462

DEBT - Senior Notes (Details)

DEBT - Senior Notes (Details) - USD ($)	Mar. 15, 2019	Jun. 01, 2017	Jul. 08, 2015	Mar. 30, 2019	Jun. 29, 2019	Jun. 27, 2020	Dec. 28, 2019
Debt Instrument [Line Items]
Long-term debt						$ 1,869,331,000	$ 1,872,273,000
Write off of deferred financing fees					$ 2,851,000
5 1/8% Senior Notes, due 2025
Debt Instrument [Line Items]
Senior notes, interest rate (as a percent)						5.125%
6 1/8% Senior Notes, due 2023
Debt Instrument [Line Items]
Senior notes, interest rate (as a percent)						6.125%
Issuers | 6 1/2% Senior Notes, due 2027
Debt Instrument [Line Items]
Long-term debt	$ 300,000,000
Senior notes, interest rate (as a percent)	6.50%
Issuers | 8 1/2% Senior Notes, due 2022
Debt Instrument [Line Items]
Senior notes, interest rate (as a percent)				8.50%
Debt instrument, repurchased face amount				$ 250,000,000
Debt instrument redemption charge				14,600,000
Debt instrument, prepayment premium				11,700,000
Write off of deferred financing fees				$ 2,900,000
Issuers | 5 1/8% Senior Notes, due 2025
Debt Instrument [Line Items]
Long-term debt		$ 300,000,000
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		$ 295,400,000
Issuers | 6 1/8% Senior Notes, due 2023
Debt Instrument [Line Items]
Senior notes, interest rate (as a percent)			6.125%
Debt instrument, face amount			$ 650,000,000
Issuers | 6 1/8% Senior Notes, due 2023, issued at par
Debt Instrument [Line Items]
Debt instrument, face amount			$ 350,000,000
Issuers | 6 1/8% Senior Notes, due 2023, issued at 99.375% of par
Debt Instrument [Line Items]
Percentage of par value of senior notes			99.375%
Debt instrument, face amount			$ 300,000,000
Summit Materials, LLC
Debt Instrument [Line Items]
Long-term debt						$ 1,869,331,000	1,872,273,000
Write off of deferred financing fees					$ 2,851,000
Summit Materials, LLC | 8 1/2% Senior Notes, due 2022
Debt Instrument [Line Items]
Senior notes, interest rate (as a percent)				8.50%
Debt instrument, repurchased face amount				$ 250,000,000
Debt instrument redemption charge				14,600,000
Debt instrument, prepayment premium				11,700,000
Write off of deferred financing fees				$ 2,900,000
Summit Materials, LLC | 5 1/8% Senior Notes, due 2025
Debt Instrument [Line Items]
Long-term debt		$ 300,000,000
Senior notes, interest rate (as a percent)		5.125%				5.125%
Summit Materials, LLC | 6 1/8% Senior Notes, due 2023
Debt Instrument [Line Items]
Senior notes, interest rate (as a percent)			6.125%			6.125%
Debt instrument, face amount			$ 650,000,000
Senior Notes | 6 1/2% Senior Notes, due 2027
Debt Instrument [Line Items]
Long-term debt						$ 300,000,000	300,000,000
Senior notes, interest rate (as a percent)						6.50%
Senior Notes | 5 1/8% Senior Notes, due 2025
Debt Instrument [Line Items]
Long-term debt						$ 300,000,000	300,000,000
Senior Notes | 6 1/8% Senior Notes, due 2023
Debt Instrument [Line Items]
Long-term debt						649,254,000	649,133,000
Senior Notes | Issuers | 6 1/2% Senior Notes, due 2027
Debt Instrument [Line Items]
Percentage of par value of senior notes	100.00%
Proceeds net of related fees and expenses	$ 296,300,000
Senior Notes | Summit Materials, LLC | 6 1/2% Senior Notes, due 2027
Debt Instrument [Line Items]
Long-term debt	$ 300,000,000					$ 300,000,000	300,000,000
Senior notes, interest rate (as a percent)	6.50%					6.50%
Percentage of par value of senior notes	100.00%
Proceeds net of related fees and expenses	$ 296,300,000
Senior Notes | Summit Materials, LLC | 5 1/8% Senior Notes, due 2025
Debt Instrument [Line Items]
Long-term debt						$ 300,000,000	300,000,000
Senior Notes | Summit Materials, LLC | 6 1/8% Senior Notes, due 2023
Debt Instrument [Line Items]
Long-term debt						$ 649,254,000	$ 649,133,000

DEBT - Senior Secured Credit Fa

DEBT - Senior Secured Credit Facilities (Details) - Summit Materials, LLC - USD ($)	Feb. 25, 2019	Jun. 27, 2020	Dec. 28, 2019
Term Loan, due 2024
Debt Instrument [Line Items]
Debt instrument, face amount		$ 650,000,000
Quarterly principal repayments percentage		0.25%
Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 345,000,000	$ 345,000,000
Amount outstanding		0	$ 0
Remaining borrowing capacity		329,100,000
Revolving Credit Facility | Federal funds rate
Debt Instrument [Line Items]
Basis spread on variable rate	0.50%
Revolving Credit Facility | LIBOR Plus 1%
Debt Instrument [Line Items]
Basis spread on variable rate	2.00%
Percentage added to base rate	1.00%
Revolving Credit Facility | LIBOR
Debt Instrument [Line Items]
Basis spread on variable rate	3.00%
Letter of Credit
Debt Instrument [Line Items]
Amount outstanding		$ 15,900,000
Senior Secured Credit Facilities
Debt Instrument [Line Items]
First lien leverage ratio	4.75

DEBT - Summary of Activity for

DEBT - Summary of Activity for Deferred Financing Fees (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 27, 2020	Jun. 29, 2019
Deferred Finance Costs, Own-share Lending Arrangement, Issuance Costs, Accumulated Amortization [Roll Forward]
Beginning balance	$ 15,436	$ 15,475
Loan origination fees		6,246
Amortization	(1,665)	(1,832)
Write off of deferred financing fees		(2,851)
Ending balance	13,771	17,038
Summit Materials, LLC
Deferred Finance Costs, Own-share Lending Arrangement, Issuance Costs, Accumulated Amortization [Roll Forward]
Beginning balance	15,436	15,475
Loan origination fees		6,246
Amortization	(1,665)	(1,832)
Write off of deferred financing fees		(2,851)
Ending balance	$ 13,771	$ 17,038

DEBT - Other (Details)

DEBT - Other (Details) - CAD ($)	Jan. 15, 2015	Jun. 27, 2020	Dec. 28, 2019
Canadian subsidiary credit agreement, Operating activities
Debt Instrument [Line Items]
Revolving credit commitment	$ 6,000,000
Canadian subsidiary credit agreement, Capital equipment
Debt Instrument [Line Items]
Revolving credit commitment	$ 500,000
Basis spread on variable rate	0.90%
Canadian subsidiary credit agreement, Guarantees
Debt Instrument [Line Items]
Revolving credit commitment	$ 300,000
Canadian subsidiary credit agreement
Debt Instrument [Line Items]
Amount outstanding		$ 0	$ 0
Prime rate | Canadian subsidiary credit agreement, Operating activities
Debt Instrument [Line Items]
Basis spread on variable rate	0.20%
Summit Materials, LLC | Canadian subsidiary credit agreement, Operating activities
Debt Instrument [Line Items]
Revolving credit commitment	$ 6,000,000
Summit Materials, LLC | Canadian subsidiary credit agreement, Capital equipment
Debt Instrument [Line Items]
Revolving credit commitment	$ 500,000
Basis spread on variable rate	0.90%
Summit Materials, LLC | Canadian subsidiary credit agreement, Guarantees
Debt Instrument [Line Items]
Revolving credit commitment	$ 300,000
Summit Materials, LLC | Canadian subsidiary credit agreement
Debt Instrument [Line Items]
Amount outstanding		$ 0	$ 0
Summit Materials, LLC | Prime rate | Canadian subsidiary credit agreement, Operating activities
Debt Instrument [Line Items]
Basis spread on variable rate	0.20%

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 27, 2020	Jun. 29, 2019	Jun. 27, 2020	Jun. 29, 2019	Dec. 28, 2019
Income Taxes [Line Items]
Income tax expense (benefit)	$ 17,181,000	$ 16,707,000	$ (5,720,000)	$ (11,330,000)
Valuation allowance	1,675,000		1,675,000		$ 1,675,000
Income tax provision, interest or penalties recognized	0	0	0	0
Deferred tax asset, Investment in limited partnership	1,200,000		1,200,000
Tax receivable agreement liability	327,957,000		327,957,000		326,965,000
Tax Receivable Agreement
Income Taxes [Line Items]
Tax receivable agreement liability	328,000,000		328,000,000		$ 327,000,000
Summit Holdings LP
Income Taxes [Line Items]
Distributions to LP Unitholders			$ 0	0
Summit Holdings LP | Tax Receivable Agreement
Income Taxes [Line Items]
Percentage of benefits to be paid on tax receivable agreement			85.00%
Summit Materials, LLC
Income Taxes [Line Items]
Income tax expense (benefit)	6,113,000	1,314,000	$ 229,000	(6,492,000)
Income tax provision, interest or penalties recognized	$ 0	$ 0	$ 0	$ 0
Common Class A
Income Taxes [Line Items]
Exchanges during period (in shares)			196,542	17,500

EARNINGS PER SHARE - Schedule o

EARNINGS PER SHARE - Schedule of Basic to Diluted Income Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 27, 2020	Jun. 29, 2019	Jun. 27, 2020	Jun. 29, 2019
Reconciliation of basic to diluted loss per share
Net income (loss) attributable to Summit Inc.	$ 57,064	$ 36,410	$ 12,085	$ (32,362)
Diluted net income (loss) attributable to Summit Inc.	$ 57,064	$ 36,410	$ 12,085	$ (32,362)
LP Units
Reconciliation of basic to diluted loss per share
Anti dilutive shares excluded from calculation of earnings per share (in shares)	3,053,115	3,418,018	3,103,672	3,418,018
Add: stock options
Reconciliation of basic to diluted loss per share
Anti dilutive shares excluded from calculation of earnings per share (in shares)	2,107,359	3,168,170	0	3,168,170
Warrants
Reconciliation of basic to diluted loss per share
Anti dilutive shares excluded from calculation of earnings per share (in shares)	100,037	100,037	100,037	100,037
Time-vesting restricted stock units
Reconciliation of basic to diluted loss per share
Anti dilutive shares excluded from calculation of earnings per share (in shares)	0	0	0	1,493,119
Market-based restricted stock units
Reconciliation of basic to diluted loss per share
Anti dilutive shares excluded from calculation of earnings per share (in shares)	446,670	0	0	390,645
Common Class A
Reconciliation of basic to diluted loss per share
Weighted average shares of Class A stock outstanding (in shares)	114,111,204	112,070,009	113,856,657	111,940,844
Basic and diluted loss per share (usd per share)	$ 0.50	$ 0.32	$ 0.11	$ (0.29)
Weighted average dilutive shares outstanding (in shares)	114,137,857	112,182,555	114,252,268	111,940,844
Diluted earnings (loss) per share (usd per share)	$ 0.50	$ 0.32	$ 0.11	$ (0.29)
Common Class A | Add: stock options
Reconciliation of basic to diluted loss per share
Add: share-based payment arrangements (in shares)	0	0	2,010	0
Common Class A | Add: restricted stock units
Reconciliation of basic to diluted loss per share
Add: share-based payment arrangements (in shares)	26,653	76,539	371,040	0
Common Class A | Add: performance stock units
Reconciliation of basic to diluted loss per share
Add: share-based payment arrangements (in shares)	0	36,007	22,561	0

STOCKHOLDERS' EQUITY_MEMBERS'_3

STOCKHOLDERS' EQUITY/MEMBERS' INTEREST - Equity Offerings (Details) - shares	6 Months Ended
	Jun. 27, 2020	Jun. 29, 2019	Dec. 28, 2019	Dec. 29, 2018
Common Class A
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance (in shares)	113,309,385	111,658,927
Exchanges during period (in shares)	196,542	17,500
Stock option exercises (in shares)	13,335
Other equity transactions (in shares)	592,686	397,067
Ending balance (in shares)	114,111,948	112,073,494
Summit Materials, Inc. and Summit Holdings, LP
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance (in shares)	116,559,042	115,094,445
Exchanges during period (in shares)	0	0
Stock option exercises (in shares)	13,335
Other equity transactions (in shares)	592,686	397,067
Ending balance (in shares)	117,165,063	115,491,512
LP Units | Summit Holdings LP
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Number of LP Units outstanding, beginning balance (in shares)	3,249,657	3,435,518
Number of LP Units exchanged (in shares)	(196,542)	(17,500)
Number of LP Units outstanding, ending balance (in shares)	3,053,115	3,418,018
Summit Holdings LP
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Noncontrolling interest elimination (as a percent)	2.60%		2.80%
Summit Materials Inc
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Ownership percentage	97.40%	97.00%	97.20%	97.00%

STOCKHOLDERS' EQUITY_MEMBERS'_4

STOCKHOLDERS' EQUITY/MEMBERS' INTEREST - Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 27, 2020	Jun. 29, 2019
Changes in each component of accumulated other comprehensive loss
Beginning balance	$ 1,444,773	$ 1,342,145
Foreign currency translation adjustment, net of tax	(3,945)	3,330
Loss on cash flow hedges, net of tax		(220)
Ending balance	1,461,863	1,322,771
Summit Materials, LLC
Changes in each component of accumulated other comprehensive loss
Foreign currency translation adjustment, net of tax	(5,413)	4,591
Loss on cash flow hedges, net of tax		(303)
Change in retirement plans
Changes in each component of accumulated other comprehensive loss
Beginning balance	2,171	3,573
Ending balance	2,171	3,573
Change in retirement plans | Summit Materials, LLC
Changes in each component of accumulated other comprehensive loss
Beginning balance	(6,317)	(4,392)
Ending balance	(6,317)	(4,392)
Foreign currency translation adjustments
Changes in each component of accumulated other comprehensive loss
Beginning balance	1,277	(2,147)
Foreign currency translation adjustment, net of tax	(3,945)	3,330
Ending balance	(2,668)	1,183
Foreign currency translation adjustments | Summit Materials, LLC
Changes in each component of accumulated other comprehensive loss
Beginning balance	(14,654)	(19,370)
Foreign currency translation adjustment, net of tax	(5,413)	4,591
Ending balance	(20,067)	(14,779)
Cash flow hedge adjustments
Changes in each component of accumulated other comprehensive loss
Beginning balance	0	1,255
Loss on cash flow hedges, net of tax		(220)
Ending balance	0	1,035
Cash flow hedge adjustments | Summit Materials, LLC
Changes in each component of accumulated other comprehensive loss
Beginning balance	0	146
Loss on cash flow hedges, net of tax		(303)
Ending balance	0	(157)
Accumulated other comprehensive income (loss)
Changes in each component of accumulated other comprehensive loss
Beginning balance	3,448	2,681
Ending balance	(497)	5,791
Accumulated other comprehensive income (loss) | Summit Materials, LLC
Changes in each component of accumulated other comprehensive loss
Beginning balance	(20,971)	(23,616)
Ending balance	$ (26,384)	$ (19,328)

SUPPLEMENTAL CASH FLOW INFORM_3

SUPPLEMENTAL CASH FLOW INFORMATION - Schedule of Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 27, 2020	Jun. 29, 2019
Cash payments:
Interest	$ 49,569	$ 36,834
Payments for income taxes, net	738	1,190
Operating cash payments on operating leases	5,343	5,410
Operating cash payments on finance leases	1,599	1,516
Finance cash payments on finance leases	7,193	6,000
Non cash financing activities:
Right of use assets obtained in exchange for operating lease obligations	2,535	3,298
Right of use assets obtained in exchange for finance leases obligations	10,426	16,248
Exchange of LP Units to shares of Class A common stock	4,648	277
Summit Materials, LLC
Cash payments:
Interest	49,569	36,834
Payments for income taxes, net	738	1,190
Operating cash payments on operating leases	5,343	5,410
Operating cash payments on finance leases	1,599	1,516
Finance cash payments on finance leases	7,193	6,000
Non cash financing activities:
Right of use assets obtained in exchange for operating lease obligations	2,535	3,298
Right of use assets obtained in exchange for finance leases obligations	$ 10,426	$ 16,248

LEASES - Operating and Finance

LEASES - Operating and Finance Leases (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 27, 2020	Jun. 29, 2019	Jun. 27, 2020	Jun. 29, 2019	Dec. 28, 2019
Lease, Cost [Abstract]
Operating lease cost	$ 2,491	$ 2,694	$ 5,098	$ 5,149
Variable lease cost	106	143	163	215
Short-term lease cost	10,414	9,591	19,034	16,172
Financing lease cost:
Amortization of right-of-use assets	3,129	2,670	5,868	5,293
Interest on lease liabilities	778	876	1,549	1,631
Total lease cost	16,918	15,974	31,712	28,460
Operating leases:
Operating lease right-of-use assets	30,347		30,347		$ 32,777
Current operating lease liabilities	8,382		8,382		8,427
Noncurrent operating lease liabilities	22,978		22,978		25,381
Total operating lease liabilities	$ 31,360		$ 31,360		33,808
Finance leases:
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	us-gaap:PropertyPlantAndEquipmentAndFinanceLeaseRightOfUseAssetAfterAccumulatedDepreciationAndAmortization		us-gaap:PropertyPlantAndEquipmentAndFinanceLeaseRightOfUseAssetAfterAccumulatedDepreciationAndAmortization
Property and equipment, gross	$ 88,849		$ 88,849		82,660
Less accumulated depreciation	(28,305)		(28,305)		(24,907)
Property and equipment, net	60,544		60,544		57,753
Current finance lease liabilities	23,252		23,252		16,007
Long-term finance lease liabilities	34,140		34,140		40,410
Total finance lease liabilities	$ 57,392		$ 57,392		$ 56,417
Weighted average remaining lease term (years):
Operating leases	8 years 6 months		8 years 6 months		8 years 7 months 6 days
Finance lease	2 years 4 months 24 days		2 years 4 months 24 days		2 years 7 months 6 days
Weighted average discount rate (%):
Operating leases	5.50%		5.50%		5.50%
Finance lease	5.40%		5.40%		5.50%
Operating Leases
2020 (six months)	$ 5,035		$ 5,035
2021	9,039		9,039
2022	5,411		5,411
2023	4,197		4,197
2024	2,529		2,529
2025	1,451		1,451
Thereafter	12,757		12,757
Total lease payments	40,419		40,419
Less imputed interest	(9,059)		(9,059)
Finance Leases
2020 (six months)	9,133		9,133
2021	25,064		25,064
2022	17,306		17,306
2023	5,313		5,313
2024	2,541		2,541
2025	1,765		1,765
Thereafter	1,741		1,741
Total lease payments	62,863		62,863
Less imputed interest	(5,471)		(5,471)
Summit Materials, LLC
Lease, Cost [Abstract]
Operating lease cost	2,491	2,694	5,098	5,149
Variable lease cost	106	143	163	215
Short-term lease cost	10,414	9,591	19,034	16,172
Financing lease cost:
Amortization of right-of-use assets	3,129	2,670	5,868	5,293
Interest on lease liabilities	778	876	1,549	1,631
Total lease cost	16,918	$ 15,974	31,712	$ 28,460
Operating leases:
Operating lease right-of-use assets	30,347		30,347		$ 32,777
Current operating lease liabilities	8,382		8,382		8,427
Noncurrent operating lease liabilities	22,978		22,978		25,381
Total operating lease liabilities	$ 31,360		$ 31,360		33,808
Finance leases:
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	us-gaap:PropertyPlantAndEquipmentAndFinanceLeaseRightOfUseAssetAfterAccumulatedDepreciationAndAmortization		us-gaap:PropertyPlantAndEquipmentAndFinanceLeaseRightOfUseAssetAfterAccumulatedDepreciationAndAmortization
Property and equipment, gross	$ 88,849		$ 88,849		82,660
Less accumulated depreciation	(28,305)		(28,305)		(24,907)
Property and equipment, net	60,544		60,544		57,753
Current finance lease liabilities	23,252		23,252		16,007
Long-term finance lease liabilities	34,140		34,140		40,410
Total finance lease liabilities	$ 57,392		$ 57,392		$ 56,417
Weighted average remaining lease term (years):
Operating leases	8 years 6 months		8 years 6 months		8 years 7 months 6 days
Finance lease	2 years 4 months 24 days		2 years 4 months 24 days		2 years 7 months 6 days
Weighted average discount rate (%):
Operating leases	5.50%		5.50%		5.50%
Finance lease	5.40%		5.40%		5.50%
Operating Leases
2020 (six months)	$ 5,035		$ 5,035
2021	9,039		9,039
2022	5,411		5,411
2023	4,197		4,197
2024	2,529		2,529
2025	1,451		1,451
Thereafter	12,757		12,757
Total lease payments	40,419		40,419
Less imputed interest	(9,059)		(9,059)
Finance Leases
2020 (six months)	9,133		9,133
2021	25,064		25,064
2022	17,306		17,306
2023	5,313		5,313
2024	2,541		2,541
2025	1,765		1,765
Thereafter	1,741		1,741
Total lease payments	62,863		62,863
Less imputed interest	$ (5,471)		$ (5,471)

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Additional Information (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 27, 2020	Dec. 28, 2019
Loss Contingencies [Line Items]
Anticipated costs	$ 97.8	$ 97.4
Term of purchase commitments	1 year
Site Restoration Obligations | Other noncurrent liabilities
Loss Contingencies [Line Items]
Site restoration obligation, non-current	$ 32.4	28.8
Site Restoration Obligations | Accrued expenses.
Loss Contingencies [Line Items]
Asset retirement obligation, current	$ 5	7.9
Summit Materials, LLC
Loss Contingencies [Line Items]
Term of purchase commitments	1 year
Summit Materials, LLC | Site Restoration Obligations
Loss Contingencies [Line Items]
Anticipated costs	$ 97.8	97.4
Summit Materials, LLC | Site Restoration Obligations | Other noncurrent liabilities
Loss Contingencies [Line Items]
Site restoration obligation, non-current	32.4	28.8
Summit Materials, LLC | Site Restoration Obligations | Accrued expenses.
Loss Contingencies [Line Items]
Asset retirement obligation, current	$ 5	$ 7.9

FAIR VALUE - Fair Value Measure

FAIR VALUE - Fair Value Measurements (Details) - Level 3 $ in Thousands	6 Months Ended
	Jun. 27, 2020USD ($)	Jun. 29, 2019USD ($)	Dec. 28, 2019USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Current portion of acquisition-related liabilities and accrued expenses - contingent consideration	$ 525		$ 1,967
Acquisition-related liabilities and other noncurrent liabilities - contingent consideration	1,267		1,302
Adjustment to contingent consideration	0	$ 0
Summit Materials, LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Current portion of acquisition-related liabilities and accrued expenses - contingent consideration	525		1,967
Acquisition-related liabilities and other noncurrent liabilities - contingent consideration	1,267		$ 1,302
Adjustment to contingent consideration	$ 0	$ 0
Discount Rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration fair value measurement input	0.095
Discount Rate | Summit Materials, LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration fair value measurement input	0.095

FAIR VALUE - Carrying Value and

FAIR VALUE - Carrying Value and Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Jun. 27, 2020	Dec. 28, 2019
Financial Instruments
Current portion of debt	$ 7,942	$ 7,942
Summit Materials, LLC
Financial Instruments
Current portion of debt	7,942	7,942
Level 2
Financial Instruments
Current portion of debt	7,900	7,900
Level 2 | Fair Value
Financial Instruments
Long-term debt	1,849,048	1,918,720
Level 2 | Carrying Value
Financial Instruments
Long-term debt	1,869,331	1,872,273
Level 2 | Summit Materials, LLC
Financial Instruments
Current portion of debt	7,900	7,900
Level 2 | Summit Materials, LLC | Fair Value
Financial Instruments
Long-term debt	1,849,048	1,918,720
Level 2 | Summit Materials, LLC | Carrying Value
Financial Instruments
Long-term debt	1,869,331	1,872,273
Level 3 | Fair Value
Financial Instruments
Current portion of deferred consideration and noncompete obligations	30,958	30,733
Long term portion of deferred consideration and noncompete obligations	11,890	18,499
Level 3 | Carrying Value
Financial Instruments
Current portion of deferred consideration and noncompete obligations	30,958	30,733
Long term portion of deferred consideration and noncompete obligations	11,890	18,499
Level 3 | Summit Materials, LLC | Fair Value
Financial Instruments
Current portion of deferred consideration and noncompete obligations	28,644	28,233
Long term portion of deferred consideration and noncompete obligations	11,890	16,364
Level 3 | Summit Materials, LLC | Carrying Value
Financial Instruments
Current portion of deferred consideration and noncompete obligations	28,644	28,233
Long term portion of deferred consideration and noncompete obligations	$ 11,890	$ 16,364

SEGMENT INFORMATION - Financial

SEGMENT INFORMATION - Financial Data (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 27, 2020USD ($)	Jun. 29, 2019USD ($)	Jun. 27, 2020USD ($)segment	Jun. 29, 2019USD ($)	Dec. 28, 2019USD ($)
Segment Reporting Information [Line Items]
Number of operating segments | segment			3
Number of reportable segments | segment			3
Total revenue	$ 631,009	$ 600,891	$ 998,199	$ 933,530
Income (loss) from operations before taxes	76,068	54,697	6,441	(44,841)
Interest expense	25,608	29,401	53,426	59,506
Depreciation, depletion and amortization	53,347	53,035	104,548	107,842
Accretion	581	590	1,158	1,171
Loss on debt financings	0	0	0	14,565
Transaction costs	319	390	1,072	698
Non-cash compensation	4,892	4,699	9,797	10,605
Other	(583)	(2,346)	204	(2,492)
Total Adjusted EBITDA	160,232	140,466	176,646	147,054
Total purchases of property, plant and equipment			105,724	105,569
Total depreciation, depletion, amortization and accretion	53,928	53,625	105,706	109,013
Total assets	4,111,218		4,111,218		$ 4,067,556
West
Segment Reporting Information [Line Items]
Total revenue	332,481	300,212	528,706	482,157
East
Segment Reporting Information [Line Items]
Total revenue	222,866	216,132	355,906	329,520
Cement
Segment Reporting Information [Line Items]
Total revenue	75,662	84,547	113,587	121,853
Operating segment
Segment Reporting Information [Line Items]
Total purchases of property, plant and equipment			104,767	104,785
Total depreciation, depletion, amortization and accretion	52,936	52,633	103,725	107,069
Total assets	3,630,426		3,630,426		3,537,047
Operating segment | West
Segment Reporting Information [Line Items]
Total Adjusted EBITDA	78,943	54,820	101,411	69,118
Total purchases of property, plant and equipment			32,514	51,517
Total depreciation, depletion, amortization and accretion	22,165	22,924	43,965	46,849
Total assets	1,407,043		1,407,043		1,379,684
Operating segment | East
Segment Reporting Information [Line Items]
Total Adjusted EBITDA	53,384	54,412	62,957	57,654
Total purchases of property, plant and equipment			62,697	41,801
Total depreciation, depletion, amortization and accretion	21,394	19,840	42,490	40,051
Total assets	1,343,735		1,343,735		1,288,835
Operating segment | Cement
Segment Reporting Information [Line Items]
Total Adjusted EBITDA	35,647	35,441	28,086	32,854
Total purchases of property, plant and equipment			9,556	11,467
Total depreciation, depletion, amortization and accretion	9,377	9,869	17,270	20,169
Total assets	879,648		879,648		868,528
Corporate, Non-Segment
Segment Reporting Information [Line Items]
Total Adjusted EBITDA	(7,742)	(4,207)	(15,808)	(12,572)
Total purchases of property, plant and equipment			957	784
Total depreciation, depletion, amortization and accretion	992	992	1,981	1,944
Total assets	480,792		$ 480,792		530,509
Summit Materials, LLC
Segment Reporting Information [Line Items]
Number of operating segments | segment			3
Number of reportable segments | segment			3
Total revenue	631,009	600,891	$ 998,199	933,530
Income (loss) from operations before taxes	76,130	54,815	6,621	(44,555)
Interest expense	25,546	29,283	53,246	59,220
Depreciation, depletion and amortization	53,347	53,035	104,548	107,842
Accretion	581	590	1,158	1,171
Loss on debt financings	0	0	0	14,565
Transaction costs	319	390	1,072	698
Non-cash compensation	4,892	4,699	9,797	10,605
Other	(583)	(2,346)	204	(2,492)
Total Adjusted EBITDA	160,232	140,466	176,646	147,054
Total purchases of property, plant and equipment			105,724	105,569
Total depreciation, depletion, amortization and accretion	53,928	53,625	105,706	109,013
Total assets	3,890,706		3,890,706		3,856,223
Summit Materials, LLC | West
Segment Reporting Information [Line Items]
Total revenue	332,481	300,212	528,706	482,157
Summit Materials, LLC | East
Segment Reporting Information [Line Items]
Total revenue	222,866	216,132	355,906	329,520
Summit Materials, LLC | Cement
Segment Reporting Information [Line Items]
Total revenue	75,662	84,547	113,587	121,853
Summit Materials, LLC | Operating segment
Segment Reporting Information [Line Items]
Total purchases of property, plant and equipment			104,767	104,785
Total depreciation, depletion, amortization and accretion	52,936	52,633	103,725	107,069
Total assets	3,630,426		3,630,426		3,537,047
Summit Materials, LLC | Operating segment | West
Segment Reporting Information [Line Items]
Total Adjusted EBITDA	78,943	54,820	101,411	69,118
Total purchases of property, plant and equipment			32,514	51,517
Total depreciation, depletion, amortization and accretion	22,165	22,924	43,965	46,849
Total assets	1,407,043		1,407,043		1,379,684
Summit Materials, LLC | Operating segment | East
Segment Reporting Information [Line Items]
Total Adjusted EBITDA	53,384	54,412	62,957	57,654
Total purchases of property, plant and equipment			62,697	41,801
Total depreciation, depletion, amortization and accretion	21,394	19,840	42,490	40,051
Total assets	1,343,735		1,343,735		1,288,835
Summit Materials, LLC | Operating segment | Cement
Segment Reporting Information [Line Items]
Total Adjusted EBITDA	35,647	35,441	28,086	32,854
Total purchases of property, plant and equipment			9,556	11,467
Total depreciation, depletion, amortization and accretion	9,377	9,869	17,270	20,169
Total assets	879,648		879,648		868,528
Summit Materials, LLC | Corporate, Non-Segment
Segment Reporting Information [Line Items]
Total Adjusted EBITDA	(7,742)	(4,207)	(15,808)	(12,572)
Total purchases of property, plant and equipment			957	784
Total depreciation, depletion, amortization and accretion	992	$ 992	1,981	$ 1,944
Total assets	$ 260,280		$ 260,280		$ 319,176

GUARANTOR AND NON-GUARANTOR F_3

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION - Schedule of Condensed Consolidating Balance Sheets (Details) - USD ($) $ in Thousands	Jun. 27, 2020	Mar. 28, 2020	Dec. 28, 2019	Jun. 29, 2019	Mar. 30, 2019	Dec. 29, 2018
Current assets:
Cash and cash equivalents	$ 253,407		$ 311,319
Accounts receivable, net	280,863		253,256
Cost and estimated earnings in excess of billings	43,604		13,088
Inventories	231,942		204,787
Other current assets	12,168		13,831
Total current assets	821,984		796,281
Property, plant and equipment and finance lease right-of-use asset, net	1,752,221		1,747,449
Goodwill	1,196,999		1,199,699
Intangible assets, net	38,644		23,498
Operating lease right-of-use assets	30,347		32,777
Other assets	49,511		55,519
Total assets	4,111,218		4,067,556
Current liabilities:
Current portion of debt	7,942		7,942
Current portion of acquisition-related liabilities	31,483		32,700
Accounts payable	138,330		116,359
Accrued expenses	138,001		120,005
Current operating lease liabilities	8,382		8,427
Billings in excess of costs and estimated earnings	12,556		13,864
Total current liabilities	336,694		299,297
Long-term debt	1,849,520		1,851,057
Acquisition-related liabilities	13,157		19,801
Noncurrent operating lease liabilities	22,978		25,381
Other noncurrent liabilities	99,049		100,282
Total liabilities	2,649,355		2,622,783
Total liabilities and stockholders’ equity/member's interest	4,111,218		4,067,556
Summit Materials, LLC
Current assets:
Cash and cash equivalents	253,407		311,319
Accounts receivable, net	280,863		253,256
Intercompany receivables	0		0
Cost and estimated earnings in excess of billings	43,604		13,088
Inventories	231,942		204,787
Other current assets	12,168		13,831
Total current assets	821,984		796,281
Property, plant and equipment and finance lease right-of-use asset, net	1,752,221		1,747,449
Goodwill	1,197,999		1,200,699
Intangible assets, net	38,644		23,498
Operating lease right-of-use assets	30,347		32,777
Other assets	49,511		55,519
Total assets	3,890,706		3,856,223
Current liabilities:
Current portion of debt	7,942		7,942
Current portion of acquisition-related liabilities	29,169		30,200
Accounts payable	138,941		116,970
Accrued expenses	138,232		120,237
Current operating lease liabilities	8,382		8,427
Intercompany payables	0		0
Billings in excess of costs and estimated earnings	12,556		13,864
Total current liabilities	335,222		297,640
Long-term debt	1,849,520		1,851,057
Acquisition-related liabilities	13,157		17,666
Noncurrent operating lease liabilities	22,978		25,381
Other noncurrent liabilities	149,001		151,329
Total liabilities	2,369,878		2,343,073
Total member's interest	1,520,828	$ 1,442,973	1,513,150	$ 1,360,044	$ 1,299,730	$ 1,385,431
Total liabilities and stockholders’ equity/member's interest	3,890,706		3,856,223
Summit Materials, LLC | Eliminations
Current assets:
Cash and cash equivalents	(6,339)		(6,477)
Accounts receivable, net	(197)		(33)
Intercompany receivables	(1,367,670)		(1,385,708)
Cost and estimated earnings in excess of billings	0		0
Inventories	0		0
Other current assets	0		0
Total current assets	(1,374,206)		(1,392,218)
Property, plant and equipment and finance lease right-of-use asset, net	0		0
Goodwill	0		0
Intangible assets, net	0		0
Operating lease right-of-use assets	0		0
Other assets	(3,799,319)		(3,709,690)
Total assets	(5,173,525)		(5,101,908)
Current liabilities:
Current portion of debt	0		0
Current portion of acquisition-related liabilities	0		0
Accounts payable	(197)		(33)
Accrued expenses	(6,339)		(6,477)
Current operating lease liabilities	0		0
Intercompany payables	(1,367,670)		(1,385,708)
Billings in excess of costs and estimated earnings	0		0
Total current liabilities	(1,374,206)		(1,392,218)
Long-term debt	0		0
Acquisition-related liabilities	0		0
Noncurrent operating lease liabilities	0		0
Other noncurrent liabilities	(137,020)		(137,018)
Total liabilities	(1,511,226)		(1,529,236)
Total member's interest	(3,662,299)		(3,572,672)
Total liabilities and stockholders’ equity/member's interest	(5,173,525)		(5,101,908)
Summit Materials, LLC | Issuers | Reportable Legal Entities
Current assets:
Cash and cash equivalents	244,668		302,474
Accounts receivable, net	0		0
Intercompany receivables	399,456		443,323
Cost and estimated earnings in excess of billings	0		0
Inventories	0		0
Other current assets	2,143		1,763
Total current assets	646,267		747,560
Property, plant and equipment and finance lease right-of-use asset, net	10,579		11,602
Goodwill	0		0
Intangible assets, net	0		0
Operating lease right-of-use assets	2,970		3,316
Other assets	3,689,609		3,596,161
Total assets	4,349,425		4,358,639
Current liabilities:
Current portion of debt	7,942		7,942
Current portion of acquisition-related liabilities	0		0
Accounts payable	3,704		4,588
Accrued expenses	48,903		51,043
Current operating lease liabilities	836		764
Intercompany payables	910,647		922,356
Billings in excess of costs and estimated earnings	0		0
Total current liabilities	972,032		986,693
Long-term debt	1,849,520		1,851,057
Acquisition-related liabilities	0		0
Noncurrent operating lease liabilities	3,031		3,480
Other noncurrent liabilities	4,014		4,259
Total liabilities	2,828,597		2,845,489
Total member's interest	1,520,828		1,513,150
Total liabilities and stockholders’ equity/member's interest	4,349,425		4,358,639
Summit Materials, LLC | 100% Owned Guarantors | Reportable Legal Entities
Current assets:
Cash and cash equivalents	3,447		5,488
Accounts receivable, net	265,999		234,053
Intercompany receivables	968,214		942,385
Cost and estimated earnings in excess of billings	41,139		12,291
Inventories	227,507		199,794
Other current assets	9,101		10,308
Total current assets	1,515,407		1,404,319
Property, plant and equipment and finance lease right-of-use asset, net	1,684,409		1,674,443
Goodwill	1,142,063		1,142,063
Intangible assets, net	38,644		23,498
Operating lease right-of-use assets	23,103		24,551
Other assets	158,522		168,314
Total assets	4,562,148		4,437,188
Current liabilities:
Current portion of debt	0		0
Current portion of acquisition-related liabilities	29,169		30,200
Accounts payable	127,814		103,812
Accrued expenses	91,435		72,970
Current operating lease liabilities	6,479		6,571
Intercompany payables	445,065		447,827
Billings in excess of costs and estimated earnings	11,709		12,183
Total current liabilities	711,671		673,563
Long-term debt	0		0
Acquisition-related liabilities	13,157		17,666
Noncurrent operating lease liabilities	16,823		18,047
Other noncurrent liabilities	202,820		203,919
Total liabilities	944,471		913,195
Total member's interest	3,617,677		3,523,993
Total liabilities and stockholders’ equity/member's interest	4,562,148		4,437,188
Summit Materials, LLC | Non-Guarantors | Reportable Legal Entities
Current assets:
Cash and cash equivalents	11,631		9,834
Accounts receivable, net	15,061		19,236
Intercompany receivables	0		0
Cost and estimated earnings in excess of billings	2,465		797
Inventories	4,435		4,993
Other current assets	924		1,760
Total current assets	34,516		36,620
Property, plant and equipment and finance lease right-of-use asset, net	57,233		61,404
Goodwill	55,936		58,636
Intangible assets, net	0		0
Operating lease right-of-use assets	4,274		4,910
Other assets	699		734
Total assets	152,658		162,304
Current liabilities:
Current portion of debt	0		0
Current portion of acquisition-related liabilities	0		0
Accounts payable	7,620		8,603
Accrued expenses	4,233		2,701
Current operating lease liabilities	1,067		1,092
Intercompany payables	11,958		15,525
Billings in excess of costs and estimated earnings	847		1,681
Total current liabilities	25,725		29,602
Long-term debt	0		0
Acquisition-related liabilities	0		0
Noncurrent operating lease liabilities	3,124		3,854
Other noncurrent liabilities	79,187		80,169
Total liabilities	108,036		113,625
Total member's interest	44,622		48,679
Total liabilities and stockholders’ equity/member's interest	$ 152,658		$ 162,304

GUARANTOR AND NON-GUARANTOR F_4

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION - Schedule of Condensed Consolidating Statements of Operations and Comprehensive Loss (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 27, 2020	Jun. 29, 2019	Jun. 27, 2020	Jun. 29, 2019
Condensed Consolidating Statements of Operations
Revenue	$ 631,009	$ 600,891	$ 998,199	$ 933,530
Cost of revenue (excluding items shown separately below)	410,158	405,493	696,313	672,497
Depreciation, depletion, amortization and accretion	53,928	53,625	105,706	109,013
Operating income	100,060	80,422	58,340	22,751
Income (loss) from operations before taxes	76,068	54,697	6,441	(44,841)
Income tax expense (benefit)	17,181	16,707	(5,720)	(11,330)
Net income (loss) attributable to Summit Inc/LLC	57,064	36,410	12,085	(32,362)
Comprehensive loss attributable to member of Summit Materials, LLC	59,212	37,936	8,140	(29,252)
Summit Materials, LLC
Condensed Consolidating Statements of Operations
Revenue	631,009	600,891	998,199	933,530
Cost of revenue (excluding items shown separately below)	410,158	405,493	696,313	672,497
General and administrative expenses	66,863	61,351	137,840	129,269
Depreciation, depletion, amortization and accretion	53,928	53,625	105,706	109,013
Operating income	100,060	80,422	58,340	22,751
Other (income) loss, net	(1,616)	(3,676)	(1,527)	8,086
Interest expense (income)	25,546	29,283	53,246	59,220
Income (loss) from operations before taxes	76,130	54,815	6,621	(44,555)
Income tax expense (benefit)	6,113	1,314	229	(6,492)
Net income (loss) attributable to Summit Inc/LLC	70,017	53,501	6,392	(38,063)
Comprehensive loss attributable to member of Summit Materials, LLC	72,963	55,597	979	(33,775)
Summit Materials, LLC | Eliminations
Condensed Consolidating Statements of Operations
Revenue	(5,928)	(2,761)	(9,261)	(3,944)
Cost of revenue (excluding items shown separately below)	(5,928)	(2,761)	(9,261)	(3,944)
General and administrative expenses	0	0	0	0
Depreciation, depletion, amortization and accretion	0	0	0	0
Operating income	0	0	0	0
Other (income) loss, net	115,166	95,001	99,099	65,497
Interest expense (income)	0	0	0	0
Income (loss) from operations before taxes	(115,166)	(95,001)	(99,099)	(65,497)
Income tax expense (benefit)	0	0	0	0
Net income (loss) attributable to Summit Inc/LLC	(115,166)	(95,001)	(99,099)	(65,497)
Comprehensive loss attributable to member of Summit Materials, LLC	(112,220)	(92,905)	(104,512)	(61,209)
Issuers | Summit Materials, LLC | Reportable Legal Entities
Condensed Consolidating Statements of Operations
Revenue	0	0	0	0
Cost of revenue (excluding items shown separately below)	0	0	0	0
General and administrative expenses	13,179	9,353	27,008	24,284
Depreciation, depletion, amortization and accretion	991	992	1,981	1,945
Operating income	(14,170)	(10,345)	(28,989)	(26,229)
Other (income) loss, net	(115,620)	(95,320)	(100,328)	(51,710)
Interest expense (income)	30,995	31,022	64,209	62,718
Income (loss) from operations before taxes	70,455	53,953	7,130	(37,237)
Income tax expense (benefit)	438	452	738	826
Net income (loss) attributable to Summit Inc/LLC	70,017	53,501	6,392	(38,063)
Comprehensive loss attributable to member of Summit Materials, LLC	72,963	55,597	979	(33,775)
100% Owned Guarantors | Summit Materials, LLC | Reportable Legal Entities
Condensed Consolidating Statements of Operations
Revenue	615,354	578,157	969,685	896,338
Cost of revenue (excluding items shown separately below)	402,466	390,640	680,661	646,807
General and administrative expenses	51,303	49,288	105,428	99,319
Depreciation, depletion, amortization and accretion	51,683	51,167	101,155	104,087
Operating income	109,902	87,062	82,441	46,125
Other (income) loss, net	(538)	(2,985)	(845)	(4,926)
Interest expense (income)	(6,648)	(2,947)	(13,362)	(5,911)
Income (loss) from operations before taxes	117,088	92,994	96,648	56,962
Income tax expense (benefit)	4,621	85	(1,096)	(7,652)
Net income (loss) attributable to Summit Inc/LLC	112,467	92,909	97,744	64,614
Comprehensive loss attributable to member of Summit Materials, LLC	112,467	93,046	97,744	64,917
Non-Guarantors | Summit Materials, LLC | Reportable Legal Entities
Condensed Consolidating Statements of Operations
Revenue	21,583	25,495	37,775	41,136
Cost of revenue (excluding items shown separately below)	13,620	17,614	24,913	29,634
General and administrative expenses	2,381	2,710	5,404	5,666
Depreciation, depletion, amortization and accretion	1,254	1,466	2,570	2,981
Operating income	4,328	3,705	4,888	2,855
Other (income) loss, net	(624)	(372)	547	(775)
Interest expense (income)	1,199	1,208	2,399	2,413
Income (loss) from operations before taxes	3,753	2,869	1,942	1,217
Income tax expense (benefit)	1,054	777	587	334
Net income (loss) attributable to Summit Inc/LLC	2,699	2,092	1,355	883
Comprehensive loss attributable to member of Summit Materials, LLC	$ (247)	$ (141)	$ 6,768	$ (3,708)

GUARANTOR AND NON-GUARANTOR F_5

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION - Schedule of Condensed Consolidating Statements of Cash Flows (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 27, 2020	Jun. 29, 2019
Condensed Consolidating Statements of Operations
Net cash (used in) provided by operating activities	$ 61,701	$ 15,948
Cash flow from investing activities:
Acquisitions, net of cash acquired	0	(2,842)
Purchase of property, plant and equipment	(105,724)	(105,569)
Proceeds from the sale of property, plant, and equipment	6,607	8,005
Other	1,629	(439)
Net cash used for investing activities	(97,488)	(100,845)
Cash flow from financing activities:
Net proceeds from debt issuance	0	300,000
Payments on long-term debt	(11,388)	(261,025)
Payments on acquisition-related liabilities	(9,703)	(9,158)
Debt issuance costs	0	(6,246)
Other	(907)	(502)
Net cash (used in) provided by financing activities	(21,688)	23,853
Impact of foreign currency on cash	(437)	194
Net (decrease) increase in cash	(57,912)	(60,850)
Cash and cash equivalents—beginning of period	311,319	128,508
Cash and cash equivalents—end of period	253,407	67,658
Summit Materials, LLC
Condensed Consolidating Statements of Operations
Net cash (used in) provided by operating activities	61,701	15,948
Cash flow from investing activities:
Acquisitions, net of cash acquired	0	(2,842)
Purchase of property, plant and equipment	(105,724)	(105,569)
Proceeds from the sale of property, plant, and equipment	6,607	8,005
Other	1,629	(439)
Net cash used for investing activities	(97,488)	(100,845)
Cash flow from financing activities:
Proceeds from investment by member	310	784
Net proceeds from debt issuance	0	300,000
Loans received from and payments made on loans from other Summit Companies	0	0
Payments on long-term debt	(11,388)	(261,025)
Payments on acquisition-related liabilities	(7,203)	(6,658)
Debt issuance costs	0	(6,246)
Distributions from partnership	(2,500)	(2,500)
Other	(907)	(502)
Net cash (used in) provided by financing activities	(21,688)	23,853
Impact of foreign currency on cash	(437)	194
Net (decrease) increase in cash	(57,912)	(60,850)
Cash and cash equivalents—beginning of period	311,319	128,508
Cash and cash equivalents—end of period	253,407	67,658
Summit Materials, LLC | Eliminations
Condensed Consolidating Statements of Operations
Net cash (used in) provided by operating activities	0	0
Cash flow from investing activities:
Acquisitions, net of cash acquired		0
Purchase of property, plant and equipment	0	0
Proceeds from the sale of property, plant, and equipment	0	0
Other	0	0
Net cash used for investing activities	0	0
Cash flow from financing activities:
Proceeds from investment by member	0	0
Net proceeds from debt issuance		0
Loans received from and payments made on loans from other Summit Companies	138	(1,432)
Payments on long-term debt	0	0
Payments on acquisition-related liabilities	0	0
Debt issuance costs		0
Distributions from partnership	0	0
Other	0	0
Net cash (used in) provided by financing activities	138	(1,432)
Impact of foreign currency on cash	0	0
Net (decrease) increase in cash	138	(1,432)
Cash and cash equivalents—beginning of period	(6,477)	(4,870)
Cash and cash equivalents—end of period	(6,339)	(6,302)
Summit Materials, LLC | Issuers | Reportable Legal Entities
Condensed Consolidating Statements of Operations
Net cash (used in) provided by operating activities	(68,485)	(43,760)
Cash flow from investing activities:
Acquisitions, net of cash acquired		0
Purchase of property, plant and equipment	(957)	(785)
Proceeds from the sale of property, plant, and equipment	0	0
Other	0	0
Net cash used for investing activities	(957)	(785)
Cash flow from financing activities:
Proceeds from investment by member	310	(36,356)
Net proceeds from debt issuance		300,000
Loans received from and payments made on loans from other Summit Companies	17,825	(2,879)
Payments on long-term debt	(3,177)	(254,765)
Payments on acquisition-related liabilities	0	0
Debt issuance costs		(6,246)
Distributions from partnership	(2,500)	(2,500)
Other	(822)	(462)
Net cash (used in) provided by financing activities	11,636	(3,208)
Impact of foreign currency on cash	0	0
Net (decrease) increase in cash	(57,806)	(47,753)
Cash and cash equivalents—beginning of period	302,474	117,219
Cash and cash equivalents—end of period	244,668	69,466
Summit Materials, LLC | 100% Owned Guarantors | Reportable Legal Entities
Condensed Consolidating Statements of Operations
Net cash (used in) provided by operating activities	120,740	59,190
Cash flow from investing activities:
Acquisitions, net of cash acquired		(2,842)
Purchase of property, plant and equipment	(103,551)	(96,883)
Proceeds from the sale of property, plant, and equipment	6,557	7,940
Other	1,629	(439)
Net cash used for investing activities	(95,365)	(92,224)
Cash flow from financing activities:
Proceeds from investment by member	0	37,140
Net proceeds from debt issuance		0
Loans received from and payments made on loans from other Summit Companies	(12,014)	3,997
Payments on long-term debt	(8,114)	(6,133)
Payments on acquisition-related liabilities	(7,203)	(6,658)
Debt issuance costs		0
Distributions from partnership	0	0
Other	(85)	(40)
Net cash (used in) provided by financing activities	(27,416)	28,306
Impact of foreign currency on cash	0	0
Net (decrease) increase in cash	(2,041)	(4,728)
Cash and cash equivalents—beginning of period	5,488	8,440
Cash and cash equivalents—end of period	3,447	3,712
Summit Materials, LLC | Non-Guarantors | Reportable Legal Entities
Condensed Consolidating Statements of Operations
Net cash (used in) provided by operating activities	9,446	518
Cash flow from investing activities:
Acquisitions, net of cash acquired		0
Purchase of property, plant and equipment	(1,216)	(7,901)
Proceeds from the sale of property, plant, and equipment	50	65
Other	0	0
Net cash used for investing activities	(1,166)	(7,836)
Cash flow from financing activities:
Proceeds from investment by member	0	0
Net proceeds from debt issuance		0
Loans received from and payments made on loans from other Summit Companies	(5,949)	314
Payments on long-term debt	(97)	(127)
Payments on acquisition-related liabilities	0	0
Debt issuance costs		0
Distributions from partnership	0	0
Other	0	0
Net cash (used in) provided by financing activities	(6,046)	187
Impact of foreign currency on cash	(437)	194
Net (decrease) increase in cash	1,797	(6,937)
Cash and cash equivalents—beginning of period	9,834	7,719
Cash and cash equivalents—end of period	$ 11,631	$ 782