Summit Materials (SUM) 10-K 24 Feb 22 2021 FY Annual report Financial data

Cover

Cover - USD ($) $ in Billions	12 Months Ended
	Jan. 01, 2022	Feb. 21, 2022	Jul. 03, 2021
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Jan. 1, 2022
Current Fiscal Year End Date	--01-01
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 Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
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
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 4.1
Documents Incorporated by Reference	Certain information required by Items 10, 11, 12, 13 and 14 of Part III incorporate information by reference from Summit Materials, Inc.’s definitive proxy statement relating to its 2022 annual meeting of stockholders to be filed with the Securities and Exchange Commission within 120 days after the close of Summit Materials, Inc.’s most recent fiscal year.
Entity Central Index Key	0001621563
Amendment Flag	false
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Common Class A
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		118,730,256
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 Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Central Index Key	0001571371
Amendment Flag	false
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY

Audit Information

Audit Information	12 Months Ended
	Jan. 01, 2022
Auditor [Line Items]
Auditor Name	KPMG LLP
Auditor Location	Denver, CO
Auditor Firm ID	185
Summit Materials, LLC
Auditor [Line Items]
Auditor Name	KPMG LLP
Auditor Location	Denver, CO
Auditor Firm ID	185

Consolidated Balance Sheets - S

Consolidated Balance Sheets - Summit Materials Inc - USD ($) $ in Thousands	Jan. 01, 2022	Jan. 02, 2021
Current assets:
Cash and cash equivalents	$ 380,961	$ 418,181
Accounts receivable, net	287,226	254,696
Costs and estimated earnings in excess of billings	7,600	8,666
Inventories	180,760	200,308
Other current assets	13,063	11,428
Total current assets	869,610	893,279
Property, plant and equipment	1,842,908	1,850,169
Goodwill	1,163,750	1,201,291
Intangible assets	69,396	47,852
Deferred tax assets	204,566	231,877
Operating lease right-of-use assets	30,150	28,543
Other assets	58,745	55,000
Total assets	4,239,125	4,308,011
Current liabilities:
Current portion of debt	6,354	6,354
Current portion of acquisition-related liabilities	13,110	10,265
Accounts payable	128,232	120,813
Accrued expenses	147,476	160,570
Current operating lease liabilities	6,497	8,188
Billings in excess of costs and estimated earnings	7,401	16,499
Total current liabilities	309,070	322,689
Long-term debt	1,591,019	1,892,347
Acquisition-related liabilities	33,369	12,246
Tax receivable agreement liability	326,548	321,680
Noncurrent operating lease liabilities	28,880	21,500
Other noncurrent liabilities	127,027	121,281
Total liabilities	2,415,913	2,691,743
Commitments and contingencies
Stockholders' equity / Member's interest
Additional paid-in capital	1,326,340	1,264,681
Accumulated earnings	478,956	326,772
Accumulated other comprehensive income	7,083	5,203
Stockholders’ equity	1,813,567	1,597,801
Noncontrolling interest in Summit Holdings	9,645	18,467
Total stockholders’ equity	1,823,212	1,616,268
Total liabilities and stockholders' equity / member's interest	4,239,125	4,308,011
Common Class A
Stockholders' equity / Member's interest
Common stock	1,188	1,145
Common Class B
Stockholders' equity / Member's interest
Common stock	$ 0	$ 0

Consolidated Balance Sheets -_2

Consolidated Balance Sheets - Summit Materials Inc (Parenthetical) - $ / shares	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
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)	118,705,108	114,390,595	113,309,385
Common stock, shares outstanding (in shares)	118,705,108	114,390,595
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

Consolidated Balance Sheets -_3

Consolidated Balance Sheets - Summit Materials LLC - USD ($) $ in Thousands	Jan. 01, 2022	Jan. 02, 2021
Current assets:
Cash and cash equivalents	$ 380,961	$ 418,181
Accounts receivable, net	287,226	254,696
Costs and estimated earnings in excess of billings	7,600	8,666
Inventories	180,760	200,308
Other current assets	13,063	11,428
Total current assets	869,610	893,279
Property, plant and equipment	1,842,908	1,850,169
Goodwill	1,163,750	1,201,291
Intangible assets	69,396	47,852
Operating lease right-of-use assets	30,150	28,543
Other assets	58,745	55,000
Total assets	4,239,125	4,308,011
Current liabilities:
Current portion of debt	6,354	6,354
Current portion of acquisition-related liabilities	13,110	10,265
Accounts payable	128,232	120,813
Accrued expenses	147,476	160,570
Current operating lease liabilities	6,497	8,188
Billings in excess of costs and estimated earnings	7,401	16,499
Total current liabilities	309,070	322,689
Long-term debt	1,591,019	1,892,347
Acquisition-related liabilities	33,369	12,246
Noncurrent operating lease liabilities	28,880	21,500
Other noncurrent liabilities	127,027	121,281
Total liabilities	2,415,913	2,691,743
Commitments and contingencies
Stockholders' equity / Member's interest
Accumulated earnings	478,956	326,772
Accumulated other comprehensive income	7,083	5,203
Total liabilities and stockholders' equity / member's interest	4,239,125	4,308,011
Summit Materials, LLC
Current assets:
Cash and cash equivalents	380,961	418,181
Accounts receivable, net	287,226	254,696
Costs and estimated earnings in excess of billings	7,600	8,666
Inventories	180,760	200,308
Other current assets	13,063	11,428
Total current assets	869,610	893,279
Property, plant and equipment	1,842,908	1,850,169
Goodwill	1,164,750	1,202,291
Intangible assets	69,396	47,852
Operating lease right-of-use assets	30,150	28,543
Other assets	58,745	55,000
Total assets	4,035,559	4,077,134
Current liabilities:
Current portion of debt	6,354	6,354
Current portion of acquisition-related liabilities	13,110	7,827
Accounts payable	128,843	121,422
Accrued expenses	148,136	160,801
Current operating lease liabilities	6,497	8,188
Billings in excess of costs and estimated earnings	7,401	16,499
Total current liabilities	310,341	321,091
Long-term debt	1,591,019	1,892,347
Acquisition-related liabilities	33,369	12,246
Noncurrent operating lease liabilities	28,880	21,500
Other noncurrent liabilities	187,006	167,182
Total liabilities	2,150,615	2,414,366
Stockholders' equity / Member's interest
Members' equity	1,507,859	1,459,211
Accumulated earnings	393,111	222,140
Accumulated other comprehensive income	(16,026)	(18,583)
Total members' interest	1,884,944	1,662,768
Total liabilities and stockholders' equity / member's interest	$ 4,035,559	$ 4,077,134

Consolidated Statements of Oper

Consolidated Statements of Operations - Summit Materials Inc - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Revenue:
Revenue	$ 2,409,669	$ 2,332,451	$ 2,222,140
Cost of revenue (excluding items shown separately below):
Cost of revenue	1,736,410	1,710,654	1,646,016
General and administrative expenses	196,728	182,873	156,129
Depreciation, depletion, amortization and accretion	229,366	221,320	217,102
Gain on sale of property, plant and equipment	(5,900)	(7,569)	(10,665)
Operating income	253,065	225,173	213,558
Interest expense	92,240	103,595	116,509
Loss on debt financings	6,016	4,064	14,565
Tax receivable agreement benefit	(6,779)	(7,559)	16,237
Gain on sale of businesses	(20,011)	0	0
Other income, net	(17,038)	(3,982)	(11,977)
Income from operations before taxes	198,637	129,055	78,224
Income tax expense (benefit)	44,356	(12,185)	17,101
Net income	154,281	141,240	61,123
Net income attributable to Summit Holdings	2,097	3,273	2,057
Net income attributable to Summit Inc/LLC	$ 152,184	$ 137,967	$ 59,066
Common Class A
Earnings per share of Class A common stock:
Basic (USD per share)	$ 1.29	$ 1.21	$ 0.53
Diluted (USD per share)	$ 1.28	$ 1.20	$ 0.52
Weighted average shares of Class A common stock:
Basic (in shares)	117,436,234	114,014,749	112,204,067
Diluted (in shares)	118,741,932	114,631,768	112,684,718
Common Class A and Restricted Stock
Earnings per share of Class A common stock:
Basic (USD per share)	$ 1.29	$ 1.21	$ 0.53
Weighted average shares of Class A common stock:
Basic (in shares)	117,650,080	114,227,192	112,204,067
Excluding delivery and subcontract revenue
Revenue:
Revenue	$ 2,232,696	$ 2,134,754	$ 2,030,647
Cost of revenue (excluding items shown separately below):
Cost of revenue	1,559,437	1,512,957	1,454,523
Product
Revenue:
Revenue	1,923,285	1,824,679	1,724,462
Cost of revenue (excluding items shown separately below):
Cost of revenue	1,314,416	1,254,849	1,199,403
Service
Revenue:
Revenue	309,411	310,075	306,185
Cost of revenue (excluding items shown separately below):
Cost of revenue	245,021	258,108	255,120
Delivery and subcontract revenue
Revenue:
Revenue	176,973	197,697	191,493
Cost of revenue (excluding items shown separately below):
Cost of revenue	$ 176,973	$ 197,697	$ 191,493

Consolidated Statements of Op_2

Consolidated Statements of Operations - Summit Materials LLC - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Revenue:
Revenue	$ 2,409,669	$ 2,332,451	$ 2,222,140
Cost of revenue (excluding items shown separately below):
Cost of revenue	1,736,410	1,710,654	1,646,016
General and administrative expenses	196,728	182,873	156,129
Depreciation, depletion, amortization and accretion	229,366	221,320	217,102
Gain on sale of property, plant and equipment	(5,900)	(7,569)	(10,665)
Operating income	253,065	225,173	213,558
Interest expense	92,240	103,595	116,509
Loss on debt financings	6,016	4,064	14,565
Gain on sale of businesses	(20,011)	0	0
Other income, net	(17,038)	(3,982)	(11,977)
Income from operations before taxes	198,637	129,055	78,224
Income tax expense (benefit)	44,356	(12,185)	17,101
Net income attributable to Summit Inc/LLC	152,184	137,967	59,066
Summit Materials, LLC
Revenue:
Revenue	2,409,669	2,332,451	2,222,140
Cost of revenue (excluding items shown separately below):
Cost of revenue	1,736,410	1,710,654	1,646,016
General and administrative expenses	196,728	182,873	156,129
Depreciation, depletion, amortization and accretion	229,366	221,320	217,102
Gain on sale of property, plant and equipment	(5,900)	(7,569)	(10,665)
Operating income	253,065	225,173	213,558
Interest expense	92,178	103,291	115,988
Loss on debt financings	6,016	4,064	14,565
Gain on sale of businesses	(20,011)	0	0
Other income, net	(17,038)	(3,982)	(11,977)
Income from operations before taxes	191,920	121,800	94,982
Income tax expense (benefit)	20,949	1,063	6,385
Net income attributable to Summit Inc/LLC	170,971	120,737	88,597
Excluding delivery and subcontract revenue
Revenue:
Revenue	2,232,696	2,134,754	2,030,647
Cost of revenue (excluding items shown separately below):
Cost of revenue	1,559,437	1,512,957	1,454,523
Excluding delivery and subcontract revenue | Summit Materials, LLC
Revenue:
Revenue	2,232,696	2,134,754	2,030,647
Cost of revenue (excluding items shown separately below):
Cost of revenue	1,559,437	1,512,957	1,454,523
Product
Revenue:
Revenue	1,923,285	1,824,679	1,724,462
Cost of revenue (excluding items shown separately below):
Cost of revenue	1,314,416	1,254,849	1,199,403
Product | Summit Materials, LLC
Revenue:
Revenue	1,923,285	1,824,679	1,724,462
Cost of revenue (excluding items shown separately below):
Cost of revenue	1,314,416	1,254,849	1,199,403
Service
Revenue:
Revenue	309,411	310,075	306,185
Cost of revenue (excluding items shown separately below):
Cost of revenue	245,021	258,108	255,120
Service | Summit Materials, LLC
Revenue:
Revenue	309,411	310,075	306,185
Cost of revenue (excluding items shown separately below):
Cost of revenue	245,021	258,108	255,120
Delivery and subcontract revenue
Revenue:
Revenue	176,973	197,697	191,493
Cost of revenue (excluding items shown separately below):
Cost of revenue	176,973	197,697	191,493
Delivery and subcontract revenue | Summit Materials, LLC
Revenue:
Revenue	176,973	197,697	191,493
Cost of revenue (excluding items shown separately below):
Cost of revenue	$ 176,973	$ 197,697	$ 191,493

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - Summit Materials Inc - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Statement of Comprehensive Income [Abstract]
Net income	$ 154,281	$ 141,240	$ 61,123
Other comprehensive income (loss):
Postretirement liability adjustment	1,303	(2,229)	(1,925)
Foreign currency translation adjustment	1,254	4,617	4,716
Income on cash flow hedges	0	0	(146)
Less tax effect of other comprehensive loss items	(615)	(575)	0
Other comprehensive income	1,942	1,813	2,645
Comprehensive income	156,223	143,053	63,768
Less comprehensive income attributable to Summit Holdings	2,159	3,331	3,935
Comprehensive income attributable to Summit Materials, Inc. / Summit Materials, LLC	$ 154,064	$ 139,722	$ 59,833

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Income - Summit Materials LLC - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Net income	$ 154,281	$ 141,240	$ 61,123
Other comprehensive income (loss):
Postretirement liability adjustment	1,303	(2,229)	(1,925)
Foreign currency translation adjustment	1,254	4,617	4,716
Income on cash flow hedges	0	0	(146)
Other comprehensive income	1,942	1,813	2,645
Comprehensive income attributable to Summit Materials, Inc. / Summit Materials, LLC	154,064	139,722	59,833
Summit Materials, LLC
Net income	170,971	120,737	88,597
Other comprehensive income (loss):
Postretirement liability adjustment	1,303	(2,229)	(1,925)
Foreign currency translation adjustment	1,254	4,617	4,716
Income on cash flow hedges	0	0	(146)
Other comprehensive income	2,557	2,388	2,645
Comprehensive income attributable to Summit Materials, Inc. / Summit Materials, LLC	$ 173,528	$ 123,125	$ 91,242

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - Summit Materials Inc - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Cash flow from operating activities:
Net income	$ 154,281	$ 141,240	$ 61,123
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, depletion, amortization and accretion	235,278	227,817	222,862
Share-based compensation expense	19,705	28,857	20,403
Net gain on asset and business disposals	(25,559)	(7,548)	(10,294)
Non-cash loss on debt financings	2,116	4,064	2,850
Change in deferred tax asset, net	24,685	(18,384)	16,012
Other	(2,249)	619	(2,135)
Decrease (increase) in operating assets, net of acquisitions and dispositions:
Accounts receivable, net	(31,292)	5,467	(37,049)
Inventories	3,815	3,339	8,582
Costs and estimated earnings in excess of billings	(394)	4,535	5,558
Other current assets	(2,483)	472	5,465
Other assets	7,748	10,264	5,085
(Decrease) increase in operating liabilities, net of acquisitions and dispositions:
Accounts payable	4,593	(4,231)	18,903
Accrued expenses	(7,030)	15,476	7,640
Billings in excess of costs and estimated earnings	(7,138)	2,616	1,988
Tax receivable agreement liability	4,868	(5,285)	17,291
Other liabilities	(19,015)	(449)	(7,100)
Net cash provided by operating activities	361,929	408,869	337,184
Cash flow from investing activities:
Acquisitions, net of cash acquired	(19,513)	(123,477)	(5,392)
Purchases of property, plant and equipment	(211,982)	(177,249)	(177,495)
Proceeds from the sale of property, plant and equipment	11,674	14,018	21,173
Proceeds from sale of businesses	128,337	0	0
Other	236	1,121	(1,095)
Net cash used in investing activities	(91,248)	(285,587)	(162,809)
Cash flow from financing activities:
Proceeds from debt issuances	0	700,000	300,000
Debt issuance costs	0	(9,605)	(6,312)
Payments on debt	(329,010)	(674,045)	(270,229)
Payments on acquisition-related liabilities	(10,360)	(33,257)	(33,883)
Proceeds from stock option exercises	32,451	1,043	19,076
Other	(1,008)	(907)	(502)
Net cash used in financing activities	(307,927)	(16,771)	8,150
Impact of foreign currency on cash	26	351	286
Net (decrease) increase in cash	(37,220)	106,862	182,811
Cash and cash equivalents—beginning of period	418,181	311,319	128,508
Cash and cash equivalents—end of period	$ 380,961	$ 418,181	$ 311,319

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows - Summit Materials LLC - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Cash flow from operating activities:
Net income	$ 154,281	$ 141,240	$ 61,123
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, depletion, amortization and accretion	235,278	227,817	222,862
Share-based compensation expense	19,705	28,857	20,403
Net gain on asset and business disposals	(25,559)	(7,548)	(10,294)
Non-cash loss on debt financings	2,116	4,064	2,850
Change in deferred tax asset, net	24,685	(18,384)	16,012
Other	(2,249)	619	(2,135)
Decrease (increase) in operating assets, net of acquisitions and dispositions:
Accounts receivable, net	(31,292)	5,467	(37,049)
Inventories	3,815	3,339	8,582
Costs and estimated earnings in excess of billings	(394)	4,535	5,558
Other current assets	(2,483)	472	5,465
Other assets	7,748	10,264	5,085
(Decrease) increase in operating liabilities, net of acquisitions and dispositions:
Accounts payable	4,593	(4,231)	18,903
Accrued expenses	(7,030)	15,476	7,640
Billings in excess of costs and estimated earnings	(7,138)	2,616	1,988
Other liabilities	(19,015)	(449)	(7,100)
Net cash provided by operating activities	361,929	408,869	337,184
Cash flow from investing activities:
Acquisitions, net of cash acquired	(19,513)	(123,477)	(5,392)
Purchases of property, plant and equipment	(211,982)	(177,249)	(177,495)
Proceeds from the sale of property, plant and equipment	11,674	14,018	21,173
Proceeds from sale of businesses	128,337	0	0
Other	236	1,121	(1,095)
Net cash used in investing activities	(91,248)	(285,587)	(162,809)
Cash flow from financing activities:
Proceeds from debt issuances	0	700,000	300,000
Debt issuance costs	0	(9,605)	(6,312)
Payments on debt	(329,010)	(674,045)	(270,229)
Payments on acquisition-related liabilities	(10,360)	(33,257)	(33,883)
Other	(1,008)	(907)	(502)
Net cash used in financing activities	(307,927)	(16,771)	8,150
Impact of foreign currency on cash	26	351	286
Net (decrease) increase in cash	(37,220)	106,862	182,811
Cash and cash equivalents—beginning of period	418,181	311,319	128,508
Cash and cash equivalents—end of period	380,961	418,181	311,319
Summit Materials, LLC
Cash flow from operating activities:
Net income	170,971	120,737	88,597
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, depletion, amortization and accretion	235,216	227,513	222,341
Share-based compensation expense	19,705	28,857	20,403
Net gain on asset and business disposals	(25,559)	(7,548)	(10,294)
Non-cash loss on debt financings	2,116	4,064	2,850
Change in deferred tax asset, net	12,496	(2,862)	6,350
Other	(2,249)	619	(2,135)
Decrease (increase) in operating assets, net of acquisitions and dispositions:
Accounts receivable, net	(31,292)	5,467	(37,049)
Inventories	3,815	3,339	8,582
Costs and estimated earnings in excess of billings	(394)	4,535	5,558
Other current assets	(2,483)	472	5,465
Other assets	7,748	10,264	5,085
(Decrease) increase in operating liabilities, net of acquisitions and dispositions:
Accounts payable	4,593	(4,231)	18,208
Accrued expenses	(6,601)	15,476	8,335
Billings in excess of costs and estimated earnings	(7,138)	2,616	1,988
Other liabilities	(19,015)	(449)	(7,100)
Net cash provided by operating activities	361,929	408,869	337,184
Cash flow from investing activities:
Acquisitions, net of cash acquired	(19,513)	(123,477)	(5,392)
Purchases of property, plant and equipment	(211,982)	(177,249)	(177,495)
Proceeds from the sale of property, plant and equipment	11,674	14,018	21,173
Proceeds from sale of businesses	128,337	0	0
Other	236	1,121	(1,095)
Net cash used in investing activities	(91,248)	(285,587)	(162,809)
Cash flow from financing activities:
Capital contributions by member	32,451	1,043	19,076
Proceeds from debt issuances	0	700,000	300,000
Debt issuance costs	0	(9,605)	(6,312)
Payments on debt	(329,010)	(674,045)	(270,229)
Payments on acquisition-related liabilities	(7,860)	(30,757)	(31,383)
Distributions	(2,500)	(2,500)	(2,500)
Other	(1,008)	(907)	(502)
Net cash used in financing activities	(307,927)	(16,771)	8,150
Impact of foreign currency on cash	26	351	286
Net (decrease) increase in cash	(37,220)	106,862	182,811
Cash and cash equivalents—beginning of period	418,181	311,319	128,508
Cash and cash equivalents—end of period	$ 380,961	$ 418,181	$ 311,319

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - Summit Materials Inc - USD ($) $ in Thousands	Total	Common Class A	Common Class B	Accumulated Earnings/Deficit	Accumulated Other Comprehensive Income (Loss)	Common StockCommon Class A	Common StockCommon Class B	Additional Paid-in Capital	Noncontrolling Interest	Summit Materials, LLC	Summit Materials, LLCAccumulated Earnings/Deficit	Summit Materials, LLCAccumulated Other Comprehensive Income (Loss)
Beginning balance stockholders' equity at Dec. 29, 2018	$ 1,342,145			$ 129,739	$ 2,681	$ 1,117	$ 0	$ 1,194,204	$ 14,404
Beginning balance stockholders' equity (in shares) at Dec. 29, 2018						111,658,927	99
Increase (Decrease) In Stockholders' Equity [Rollforward]
Net income	61,123			59,066					2,057	$ 88,597	$ 88,597
LP Unit exchanges (in shares)						185,861
LP Unit exchanges	0					$ 2		971	(973)
Other comprehensive income, net of tax	2,645				767				1,878	2,645		$ 2,645
Stock option exercises (in shares)						1,065,446
Stock option exercises	19,076					$ 11		19,065
Share-based compensation	20,403							20,403		20,403
Shares redeemed to settle taxes and other (in shares)						399,151	0
Shares redeemed to settle taxes and other	(619)					$ 4		(623)		(502)
Ending balance stockholders' equity at Dec. 28, 2019	1,444,773			188,805	3,448	$ 1,134	$ 0	1,234,020	17,366			(20,971)
Ending balance stockholders' equity (in shares) at Dec. 28, 2019		113,309,385				113,309,385	99
Increase (Decrease) In Stockholders' Equity [Rollforward]
Net income	141,240			137,967					3,273	120,737	120,737
LP Unit exchanges (in shares)		376,487				376,487
LP Unit exchanges	0					$ 4		2,226	(2,230)
Other comprehensive income, net of tax	$ 1,813				1,755				58	2,388		2,388
Stock option exercises (in shares)	54,517	54,517				54,517
Stock option exercises	$ 1,043					$ 1		1,042
Share-based compensation	28,857							28,857		28,857
Shares redeemed to settle taxes and other (in shares)		650,206				650,206	0
Shares redeemed to settle taxes and other	(1,458)					$ 6		(1,464)		(907)
Ending balance stockholders' equity at Jan. 02, 2021	1,616,268			326,772	5,203	$ 1,145	$ 0	1,264,681	18,467			(18,583)
Ending balance stockholders' equity (in shares) at Jan. 02, 2021		114,390,595	99			114,390,595	99
Increase (Decrease) In Stockholders' Equity [Rollforward]
Net income	154,281									170,971	$ 170,971
LP Unit exchanges (in shares)		1,559,164
Other comprehensive income, net of tax	1,942									2,557		2,557
Stock option exercises (in shares)		1,745,940
Share-based compensation										19,705
Shares redeemed to settle taxes and other (in shares)		1,009,409
Shares redeemed to settle taxes and other										$ (1,008)
Ending balance stockholders' equity at Jan. 01, 2022	$ 1,823,212			$ 478,956	$ 7,083	$ 1,188	$ 0	$ 1,326,340	$ 9,645			$ (16,026)
Ending balance stockholders' equity (in shares) at Jan. 01, 2022		118,705,108	99			118,705,108	99

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Member's Interest - Summit Materials LLC - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jan. 01, 2022	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Increase (Decrease) In Stockholders' Equity [Rollforward]
Net income	$ 154,281	$ 154,281	$ 141,240	$ 61,123
Other comprehensive income, net of tax	1,942	1,942	1,813	2,645
Share-based compensation	19,705		28,857	20,403
Shares redeemed to settle taxes and other	(1,435)		(1,458)	(619)
Accumulated Earnings/Deficit
Increase (Decrease) In Stockholders' Equity [Rollforward]
Net income	152,184		137,967	59,066
Accumulated Other Comprehensive Income (Loss)
Increase (Decrease) In Stockholders' Equity [Rollforward]
Other comprehensive income, net of tax	1,880		1,755	767
Summit Materials, LLC
Increase (Decrease) In Stockholders' Equity [Rollforward]
Beginning balance members' interest		1,662,768	1,513,150	1,385,431
Net contributed capital		32,451	1,043	19,076
Net income		170,971	120,737	88,597
Other comprehensive income, net of tax		2,557	2,388	2,645
Distributions		(2,500)	(2,500)	(2,500)
Share-based compensation		19,705	28,857	20,403
Shares redeemed to settle taxes and other		(1,008)	(907)	(502)
Ending balance members' interest	1,884,944	1,884,944	1,662,768	1,513,150
Summit Materials, LLC | Members' equity
Increase (Decrease) In Stockholders' Equity [Rollforward]
Beginning balance members' interest		1,459,211	1,432,718	1,396,241
Net contributed capital		32,451	1,043	19,076
Distributions		(2,500)	(2,500)	(2,500)
Share-based compensation		19,705	28,857	20,403
Shares redeemed to settle taxes and other		(1,008)	(907)	(502)
Ending balance members' interest	1,507,859	1,507,859	1,459,211	1,432,718
Summit Materials, LLC | Accumulated Earnings/Deficit
Increase (Decrease) In Stockholders' Equity [Rollforward]
Beginning balance members' interest		222,140	101,403	12,806
Net income		170,971	120,737	88,597
Ending balance members' interest	393,111	393,111	222,140	101,403
Summit Materials, LLC | Accumulated Other Comprehensive Income (Loss)
Increase (Decrease) In Stockholders' Equity [Rollforward]
Beginning balance members' interest		(18,583)	(20,971)	(23,616)
Other comprehensive income, net of tax		2,557	2,388	2,645
Ending balance members' interest	$ (16,026)	$ (16,026)	$ (18,583)	$ (20,971)

Summary of Organization and Sig

Summary of Organization and Significant Accounting Policies	12 Months Ended
	Jan. 01, 2022
Company Information
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. On September 23, 2014, Summit Inc. was formed as a Delaware corporation to be a holding company. Its sole material asset is a controlling equity interest in Summit Materials Holdings L.P. (“Summit Holdings”). Pursuant to a reorganization into a holding company structure (the “Reorganization”) consummated in connection with Summit Inc.’s March 2015 initial public offering ("IPO"), Summit Inc. became a holding corporation operating and controlling all of the business and affairs of Summit Holdings and its subsidiaries. Summit Inc. owns the majority of the partnership interests of Summit Holdings (see note 11, Stockholders’ Equity). Summit Materials, LLC (“Summit LLC”) an indirect wholly owned subsidiary of Summit Holdings, conducts the majority of our operations. Continental Cement Company, L.L.C. (“Continental Cement”) is also a wholly owned subsidiary of Summit LLC. Summit Materials Finance Corp. (“Summit Finance”), an indirect wholly owned subsidiary of Summit LLC, has jointly issued our Senior Notes as described below. Principles of Consolidation —The consolidated financial statements include the accounts of Summit Inc. and its majority owned subsidiaries. All intercompany balances and transactions have been eliminated. As a result of the Reorganization, Summit Holdings became a variable interest entity over which Summit Inc. has 100% voting power and control and for which Summit Inc. has the obligation to absorb losses and the right to receive benefits. The Company’s fiscal year is based on a 52-53 week year with each quarter composed of 13 weeks ending on a Saturday. The year ended January 2, 2021 was a 53-week year. For a summary of the changes in Summit Inc.’s ownership of Summit Holdings, see Note 11, Stockholders’ Equity. The Company attributes consolidated stockholders’ equity and net income separately to the controlling and noncontrolling interests. The Company accounts for investments in entities for which it has an ownership of 20% to 50% using the equity method of accounting. Use of Estimates —Preparation of these consolidated financial statements in conformity with U.S. generally accepted accounting principles (“U.S. GAAP”) requires management to make estimates and assumptions. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities and reported amounts of revenue and expenses. Such estimates include the valuation of accounts receivable, inventories, valuation of deferred tax assets, goodwill, intangibles and other long-lived assets, the tax receivable agreement (“TRA”) liability, pension and other postretirement obligations, and asset retirement obligations. Estimates also include revenue earned on contracts and costs to complete contracts. Most of the Company’s paving and related services are performed under fixed unit-price contracts with state and local governmental entities. Management regularly evaluates its estimates and assumptions based on historical experience and other factors, including the current economic environment. As future events and their effects cannot be determined with precision, actual results can differ significantly from estimates made. Changes in estimates, including those resulting from continuing changes in the economic environment, are reflected in the Company’s consolidated financial statements when the change in estimate occurs. Business and Credit Concentrations— The Company’s operations are conducted primarily across 21 U.S. states and in British Columbia, Canada, with the most significant revenue generated in Texas, Utah, Kansas and Missouri. The Company’s accounts receivable consist primarily of amounts due from customers within these areas. Therefore, collection of these accounts is dependent on the economic conditions in the aforementioned states, as well as specific situations affecting individual customers. Credit granted within the Company’s trade areas has been granted to many customers and management does not believe that a significant concentration of credit exists with respect to any individual customer or group of customers. No single customer accounted for more than 10% of the Company’s total revenue in 2021, 2020 or 2019. Accounts Receivable —Accounts receivable are stated at the amount management expects to collect from outstanding balances. Management provides for probable uncollectible amounts through a charge to earnings and a credit to a valuation allowance based on its assessment of the collectability of individual accounts. In establishing the allowance, management considers historical losses adjusted to take into account current market conditions and its customers’ financial condition, the amount of receivables in dispute, the current receivables aging and current payment terms. Balances that remain outstanding after reasonable collection efforts are exercised are written off through a charge to the valuation allowance. The balances billed but not paid by customers, pursuant to retainage provisions included in contracts, are generally due upon completion of the contracts. Revenue Recognition —We earn revenue from the sale of products, which primarily include aggregates, cement, ready-mix concrete and asphalt, but also include concrete products and plastics components, and from the provision of services, which are primarily paving and related services, but also include landfill operations, the receipt and disposal of waste that is converted to fuel for use in our cement plants. Products We earn revenue from the sale of products, which primarily include aggregates, cement, ready-mix concrete and asphalt, but also include concrete products, net of discounts or allowances, if any, and freight and delivery charges billed to customers. Revenue for product sales is recognized when evidence of an arrangement exists and when control passes, which generally is when the product is shipped. Aggregates and cement products are sold point-of-sale through purchase orders. When the product is sold on account, collectability typically occurs 30 to 60 days after the sale. Revenue is recognized when cash is received from the customer at the point of sale or when the products are delivered or collected on site. There are no other timing implications that will create a contract asset or liability, and contract modifications are unlikely given the timing and nature of the transaction. Material sales are likely to have multiple performance obligations if the product is sold with delivery. In these instances, delivery most often occurs on the same day as the control of the product transfers to the customer. As a result, even in the case of multiple performance obligations, the performance obligations are satisfied concurrently and revenue is recognized simultaneously. Services We earn revenue from the provision of services, which are primarily paving and related services, but also include landfill operations and the receipt and disposal of waste that is converted to fuel for use in our cement plants. Revenue from the receipt of waste fuels is recognized when the waste is accepted and a corresponding liability is recognized for the costs to process the waste into fuel for the manufacturing of cement or to ship the waste offsite for disposal in accordance with applicable regulations. Collectability of service contracts is due reasonably after certain milestones in the contract are performed. Milestones vary by project, but are typically calculated using monthly progress based on the percentage of completion or a customer’s engineer review of progress. The majority of the time, collection occurs within 90 days of billing and cash is received within the same fiscal year as services performed. On most projects, the customer will withhold a portion of the invoice for retainage, which may last longer than a year depending on the job. Revenue derived from paving and related services is recognized over time based on the proportion of costs incurred to date relative to the total estimated costs at completion, which approximates progress towards completion. Under this method, we recognize paving and related services revenue as services are rendered. 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, and therefore, revenue, are opened and completed within one year, with most activity during the spring, summer and fall. We estimate profit as the difference between total estimated revenue and total estimated cost of a contract and recognize that profit over the life of the contract based on input measures. We generally measure progress toward completion on long- term paving and related services contracts based on the proportion of costs incurred to date relative to total estimated costs at completion. We include revisions of estimated profits on contracts in earnings under the cumulative catch-up method, under which the effect of revisions in estimates is recognized immediately. If a revised estimate of contract profitability reveals an anticipated loss on the contract, we recognize the loss in the period it is identified. The actual cost to total estimated cost method of accounting involves the use of various estimating techniques to project costs at completion, and in some cases includes estimates of recoveries asserted against the customer for changes in specifications or other disputes. Contract estimates involve various assumptions and projections relative to the outcome of future events over multiple periods, including future labor productivity and availability, the nature and complexity of the work to be performed, the cost and availability of materials, the effect of delayed performance, and the availability and timing of funding from the customer. These estimates are based on our best judgment. A significant change in one or more of these estimates could affect the profitability of one or more of our contracts. We review our contract estimates regularly to assess revisions in contract values and estimated costs at completion. Inherent uncertainties in estimating costs make it at least reasonably possible that the estimates used will change within the near term and over the life of the contracts. No material adjustments to a contract were recognized in the year ended January 1, 2022. We recognize claims when the amount of the claim can be estimated reliably and it is legally enforceable. In evaluating these criteria, we consider the contractual basis for the claim, the cause of any additional costs incurred, the reasonableness of those costs and the objective evidence available to support the claim. When the contract includes variable consideration, we estimate the amount of consideration to which we will be entitled in exchange for transferring the promised goods or services to a customer. The amount of estimated variable consideration included in the transaction price is the amount for which it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved. Types of variable consideration include, but are not limited to, liquidated damages and other performance penalties and production and placement bonuses. The majority of contract modifications relate to the original contract and are often an extension of the original performance obligation. Predominately, modifications are not distinct from the terms in the original contract; therefore, they are considered part of a single performance obligation. We account for the modification using a cumulative catch-up adjustment. However, there are instances where goods or services in a modification are distinct from those transferred prior to the modification. In these situations, we account for the modifications as either a separate contract or prospectively depending on the facts and circumstances of the modification. Generally, construction contracts contain mobilization costs which are categorized as costs to fulfill a contract. These costs are excluded from any measure of progress toward contract fulfillment. These costs do not result in the transfer of control of a good or service to the customer and are amortized over the life of the contract. Costs and estimated earnings in excess of billings are composed principally of revenue recognized on contracts on the percentage of completion method for which billings had not been presented to customers because the amounts were not billable under the contract terms at the balance sheet date. In accordance with the contract terms, the unbilled receivables at the balance sheet date are expected to be billed in following periods. Billings in excess of costs and estimated earnings represent billings in excess of revenue recognized. Inventories —Inventories consist of stone that has been removed from quarries and processed for future sale, cement, raw materials and finished concrete blocks. Inventories are valued at the lower of cost or net realizable value and are accounted for on a first-in first-out basis or an average cost basis. If items become obsolete or otherwise unusable or if quantities exceed what is projected to be sold within a reasonable period of time, they will be charged to costs of revenue in the period that the items are designated as obsolete or excess inventory. Stripping costs are costs of removing overburden and waste material to access aggregate materials and are expensed as incurred. Property, Plant and Equipment, net —Property, plant and equipment are recorded at cost, less accumulated depreciation, depletion and amortization. Expenditures for additions and improvements that significantly add to the productive capacity or extend the useful life of an asset are capitalized. Repair and maintenance costs that do not substantially expand productive capacity or extend the life of property, plant and equipment are expensed as incurred. Landfill airspace is included in property, plant and equipment at cost and is amortized based on the portion of the airspace used during the period compared to the gross estimated value of available airspace, which is updated periodically as circumstances dictate. Management reassesses the landfill airspace capacity with any changes in value recorded in cost of revenue. Capitalized landfill costs include expenditures for the acquisition of land and related airspace, engineering and permitting costs, cell construction costs and direct site improvement costs. Upon disposal of an asset, the cost and related accumulated depreciation are removed from the Company’s accounts and any gain or loss is included in general and administrative expenses. The Company reviews the carrying value of property, plant and equipment for impairment whenever events or circumstances indicate that the carrying value of an asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition. Such indicators may include, among others, deterioration in general economic conditions, adverse changes in the markets in which an entity operates, increases in input costs that have a negative effect on earnings and cash flows or a trend of negative or declining cash flows over multiple periods. Property, plant and equipment is tested for impairment at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets. As a result, the property, plant and equipment impairment test is at a significantly lower level than the level at which goodwill is tested for impairment. In markets where the Company does not produce downstream products, such as ready-mix concrete, asphalt paving mix and paving and related services, the lowest level of largely independent identifiable cash flows is at the individual aggregates operation or a group of aggregates operations collectively serving a local market or the cement operations. Conversely, in vertically-integrated markets, the cash flows of the downstream and upstream businesses are not largely independently identifiable and the vertically-integrated operations are considered the lowest level of largely independent identifiable cash flows. Aggregates mineral bearing land and interests are included in property, plant and equipment. When leased mineral interests are acquired during a business combination, they are valued using an excess earnings approach for the life of the proven and probable reserves. Depletion expense is recorded using a units of production methodology. Accrued Mining and Landfill Reclamation —The mining reclamation reserve and financial commitments for landfill closure and post-closure activities are based on management’s estimate of future cost requirements to reclaim property at both currently operating and closed sites. Estimates of these obligations have been developed based on management’s interpretation of current requirements and proposed regulatory changes and are intended to approximate fair value. Costs are estimated in current dollars, inflated until the expected time of payment, and then discounted back to present value using a credit-adjusted risk-free rate on obligations of similar maturity, adjusted to reflect the Company’s credit rating. Changes in the credit-adjusted risk-free rate do not change recorded liabilities. However, subsequent increases in the recognized obligations are measured using a current credit-adjusted risk-free rate. Decreases in the recognized obligations are measured at the initial credit-adjusted risk-free rate. Significant changes in inflation rates, or the amount or, timing of future cost estimates typically result in both (1) a current adjustment to the recorded liability (and corresponding adjustment to the asset) and (2) a change in accretion of the liability and depreciation of the asset to be recorded prospectively over the remaining capacity of the unmined quarry or landfill. Goodwill —Goodwill represents the purchase price paid in excess of the fair value of net tangible and intangible assets acquired. Goodwill recorded in connection with the Company’s acquisitions is primarily attributable to the expected profitability, assembled workforces of the acquired businesses and the synergies expected to arise after the Company’s acquisition of those businesses. Goodwill is not amortized, but is tested annually for impairment as of the first day of the fourth quarter and at any time that events or circumstances indicate that goodwill may be impaired. A qualitative approach may first be applied to determine whether it is more likely than not that the estimated fair value of a reporting unit is less than its carrying amount. If, as a result of the qualitative assessment, it is determined that an impairment is more likely than not, the two-step quantitative impairment test is then performed, otherwise further analysis is not required. The two-step impairment test first identifies potential goodwill impairment for each reporting unit and then, if necessary, measures the amount of the impairment loss. Income Taxes —Summit Inc. is a corporation subject to income taxes in the United States. Certain subsidiaries, including Summit Holdings, or subsidiary groups of the Company are taxable separate from Summit Inc. The provision for income taxes, or Summit Inc.’s proportional share of the provision, are included in the Company’s consolidated financial statements. The Company’s deferred income tax assets and liabilities are computed for differences between the tax basis and financial statement amounts that will result in taxable or deductible amounts in the future. The computed deferred balances are based on enacted tax laws and applicable rates for the periods in which the differences are expected to affect taxable income. A valuation allowance is recognized for deferred tax assets if it is more likely than not that some portion or all of the net deferred tax assets will not be realized. In making such a determination, all available positive and negative evidence is considered, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If the Company determines it would be able to realize its deferred tax assets for which a valuation allowance had been recorded then an adjustment would be made to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. The Company evaluates the tax positions taken on income tax returns that remain open and positions expected to be taken on the current year tax returns to identify uncertain tax positions. Unrecognized tax benefits on uncertain tax positions are recorded on the basis of a two-step process in which (1) the Company determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the largest amount of tax benefit that is more than 50 percent likely to be realized is recognized. Interest and penalties related to unrecognized tax benefits are recorded in income tax expense (benefit). 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 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. As noted above, we periodically evaluate the realizability of the deferred tax assets resulting from the exchange of LP Units for Class A common stock. If the deferred tax assets are determined to be realizable, we then assess whether payment of amounts under the TRA have become probable. If so, we record a TRA liability equal to 85% of such deferred tax assets. In subsequent periods, we assess the realizability of all of our deferred tax assets subject to the TRA. Should we determine a deferred tax asset with a valuation allowance is realizable in a subsequent period, the related valuation allowance will be released and consideration of a corresponding TRA liability will be assessed. The realizability of deferred tax assets, including those subject to the TRA, is dependent upon the generation of future taxable income during the periods in which those deferred tax assets become deductible and consideration of prudent and feasible tax-planning strategies. The measurement of the TRA 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. 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. Prior Year Reclassifications— We reclassified $126.7 million and $119.7 million of fixed overhead expenses related to production activities from general and administrative expenses to cost of revenue for the years ended 2020 and 2019, respectively, to conform to the current year presentation. New Accounting Standards— In August 2018, the FASB issued 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
Company Information
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,” “is,” “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”) in connection with Summit Inc.’s March 2015 initial public offering, Summit Inc. became a holding corporation operating and controlling all of the business and affairs of Summit Holdings and its subsidiaries, including Summit LLC. Principles of Consolidation –The consolidated financial statements include the accounts of Summit LLC and its majority owned subsidiaries. All intercompany balances and transactions have been eliminated. The Company attributes consolidated member’s interest and net income separately to the controlling and noncontrolling interests. Noncontrolling interests in consolidated subsidiaries represent a 20% ownership in Ohio Valley Asphalt, LLC and, prior to the initial public offering (“IPO”) and concurrent purchase of the noncontrolling interests Continental Cement Company, L.L.C. (“Continental Cement”), a 30% redeemable ownership in Continental Cement. The Company accounts for investments in entities for which it has an ownership of 20% to 50% using the equity method of accounting. The Company’s fiscal year is based on a 52-53 week year with each quarter composed of 13 weeks ending on a Saturday. The year ended January 2, 2021 was a 53-week year. Use of Estimates — Preparation of these consolidated financial statements in conformity with U.S. generally accepted accounting principles (“U.S. GAAP”) requires management to make estimates and assumptions. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities and reported amounts of revenue and expenses. Such estimates include the valuation of accounts receivable, inventories, valuation of deferred tax assets, goodwill, intangibles and other long-lived assets, pension and other postretirement obligations and asset retirement obligations. Estimates also include revenue earned on contracts and costs to complete contracts. Most of the Company’s paving and related services are performed under fixed unit-price contracts with state and local governmental entities. Management regularly evaluates its estimates and assumptions based on historical experience and other factors, including the current economic environment. As future events and their effects cannot be determined with precision, actual results can differ significantly from estimates made. Changes in estimates, including those resulting from continuing changes in the economic environment, are reflected in the Company’s consolidated financial statements when the change in estimate occurs. Business and Credit Concentrations— The Company’s operations are conducted primarily across 21 U.S. states and in British Columbia, Canada, with the most significant revenue generated in Texas, Utah, Kansas and Missouri. The Company’s accounts receivable consist primarily of amounts due from customers within these areas. Therefore, collection of these accounts is dependent on the economic conditions in the aforementioned states, as well as specific situations affecting individual customers. Credit granted within the Company’s trade areas has been granted to many customers and management does not believe that a significant concentration of credit exists with respect to any individual customer or group of customers. No single customer accounted for more than 10% of the Company’s total revenue in 2021, 2020 or 2019. Accounts Receivable —Accounts receivable are stated at the amount management expects to collect from outstanding balances. Management provides for probable uncollectible amounts through a charge to earnings and a credit to a valuation allowance based on its assessment of the collectability of individual accounts. In establishing the allowance, management considers historical losses adjusted to take into account current market conditions and its customers’ financial condition, the amount of receivables in dispute, the current receivables aging and current payment terms. Balances that remain outstanding after reasonable collection efforts are exercised are written off through a charge to the valuation allowance. The balances billed but not paid by customers, pursuant to retainage provisions included in contracts, are generally due upon completion of the contracts. Revenue Recognition —We earn revenue from the sale of products, which primarily include aggregates, cement, ready-mix concrete and asphalt, but also include concrete products and plastics components, and from the provision of services, which are primarily paving and related services, but also include landfill operations, the receipt and disposal of waste that is converted to fuel for use in our cement plants. Products We earn revenue from the sale of products, which primarily include aggregates, cement, ready-mix concrete and asphalt, but also include concrete products, net of discounts or allowances, if any, and freight and delivery charges billed to customers. Revenue for product sales is recognized when evidence of an arrangement exists and when control passes, which generally is when the product is shipped. Aggregates and cement products are sold point-of-sale through purchase orders. When the product is sold on account, collectability typically occurs 30 to 60 days after the sale. Revenue is recognized when cash is received from the customer at the point of sale or when the products are delivered or collected on site. There are no other timing implications that will create a contract asset or liability, and contract modifications are unlikely given the timing and nature of the transaction. Material sales are likely to have multiple performance obligations if the product is sold with delivery. In these instances, delivery most often occurs on the same day as the control of the product transfers to the customer. As a result, even in the case of multiple performance obligations, the performance obligations are satisfied concurrently and revenue is recognized simultaneously. Services We earn revenue from the provision of services, which are primarily paving and related services, but also include landfill operations and the receipt and disposal of waste that is converted to fuel for use in our cement plants. Revenue from the receipt of waste fuels is recognized when the waste is accepted and a corresponding liability is recognized for the costs to process the waste into fuel for the manufacturing of cement or to ship the waste offsite for disposal in accordance with applicable regulations. Collectability of service contracts is due reasonably after certain milestones in the contract are performed. Milestones vary by project, but are typically calculated using monthly progress based on the percentage of completion or a customer’s engineer review of progress. The majority of the time, collection occurs within 90 days of billing and cash is received within the same fiscal year as services performed. On most projects, the customer will withhold a portion of the invoice for retainage, which may last longer than a year depending on the job. Revenue derived from paving and related services is recognized over time based on the proportion of costs incurred to date relative to the total estimated costs at completion, which approximates progress towards completion. Under this method, we recognize paving and related services revenue as services are rendered. 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, and therefore, revenue, are opened and completed within one year, with most activity during the spring, summer and fall. We estimate profit as the difference between total estimated revenue and total estimated cost of a contract and recognize that profit over the life of the contract based on input measures. We generally measure progress toward completion on long-term paving and related services contracts based on the proportion of costs incurred to date relative to total estimated costs at completion. We include revisions of estimated profits on contracts in earnings under the cumulative catch-up method, under which the effect of revisions in estimates is recognized immediately. If a revised estimate of contract profitability reveals an anticipated loss on the contract, we recognize the loss in the period it is identified. The actual cost to total estimated cost method of accounting involves the use of various estimating techniques to project costs at completion, and in some cases includes estimates of recoveries asserted against the customer for changes in specifications or other disputes. Contract estimates involve various assumptions and projections relative to the outcome of future events over multiple periods, including future labor productivity and availability, the nature and complexity of the work to be performed, the cost and availability of materials, the effect of delayed performance, and the availability and timing of funding from the customer. These estimates are based on our best judgment. A significant change in one or more of these estimates could affect the profitability of one or more of our contracts. We review our contract estimates regularly to assess revisions in contract values and estimated costs at completion. Inherent uncertainties in estimating costs make it at least reasonably possible that the estimates used will change within the near term and over the life of the contracts. No material adjustments to a contract were recognized in the year ended January 1, 2022. We recognize claims when the amount of the claim can be estimated reliably and it is legally enforceable. In evaluating these criteria, we consider the contractual basis for the claim, the cause of any additional costs incurred, the reasonableness of those costs and the objective evidence available to support the claim. When the contract includes variable consideration, we estimate the amount of consideration to which we will be entitled in exchange for transferring the promised goods or services to a customer. The amount of estimated variable consideration included in the transaction price is the amount for which it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved. Types of variable consideration include, but are not limited to, liquidated damages and other performance penalties and production and placement bonuses. The majority of contract modifications relate to the original contract and are often an extension of the original performance obligation. Predominately, modifications are not distinct from the terms in the original contract; therefore, they are considered part of a single performance obligation. We account for the modification using a cumulative catch-up adjustment. However, there are instances where goods or services in a modification are distinct from those transferred prior to the modification. In these situations, we account for the modifications as either a separate contract or prospectively depending on the facts and circumstances of the modification. Generally, construction contracts contain mobilization costs which are categorized as costs to fulfill a contract. These costs are excluded from any measure of progress toward contract fulfillment. These costs do not result in the transfer of control of a good or service to the customer and are amortized over the life of the contract. Costs and estimated earnings in excess of billings are composed principally of revenue recognized on contracts on the percentage of completion method for which billings had not been presented to customers because the amounts were not billable under the contract terms at the balance sheet date. In accordance with the contract terms, the unbilled receivables at the balance sheet date are expected to be billed in following periods. Billings in excess of costs and estimated earnings represent billings in excess of revenue recognized. Inventories —Inventories consist of stone that has been removed from quarries and processed for future sale, cement, raw materials and finished concrete blocks. Inventories are valued at the lower of cost or net realizable value and are accounted for on a first-in first-out basis or an average cost basis. If items become obsolete or otherwise unusable or if quantities exceed what is projected to be sold within a reasonable period of time, they will be charged to costs of revenue in the period that the items are designated as obsolete or excess inventory. Stripping costs are costs of removing overburden and waste material to access aggregate materials and are expensed as incurred. Property, Plant and Equipment, net —Property, plant and equipment are recorded at cost, less accumulated depreciation, depletion and amortization. Expenditures for additions and improvements that significantly add to the productive capacity or extend the useful life of an asset are capitalized. Repair and maintenance costs that do not substantially expand productive capacity or extend the life of property, plant and equipment are expensed as incurred. Landfill airspace is included in property, plant and equipment at cost and is amortized based on the portion of the airspace used during the period compared to the gross estimated value of available airspace, which is updated periodically as circumstances dictate. Management reassesses the landfill airspace capacity with any changes in value recorded in cost of revenue. Capitalized landfill costs include expenditures for the acquisition of land and related airspace, engineering and permitting costs, cell construction costs and direct site improvement costs. Upon disposal of an asset, the cost and related accumulated depreciation are removed from the Company’s accounts and any gain or loss is included in general and administrative expenses. The Company reviews the carrying value of property, plant and equipment for impairment whenever events or circumstances indicate that the carrying value of an asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition. Such indicators may include, among others, deterioration in general economic conditions, adverse changes in the markets in which an entity operates, increases in input costs that have a negative effect on earnings and cash flows or a trend of negative or declining cash flows over multiple periods. Property, plant and equipment is tested for impairment at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets. As a result, the property, plant and equipment impairment test is at a significantly lower level than the level at which goodwill is tested for impairment. In markets where the Company does not produce downstream products, such as ready-mix concrete, asphalt paving mix and paving and related services, the lowest level of largely independent identifiable cash flows is at the individual aggregates operation or a group of aggregates operations collectively serving a local market or the cement operations. Conversely, in vertically-integrated markets, the cash flows of the downstream and upstream businesses are not largely independently identifiable and the vertically-integrated operations are considered the lowest level of largely independent identifiable cash flows. Aggregates mineral bearing land and interests are included in property, plant and equipment. When leased mineral interests are acquired during a business combination, they are valued using an excess earnings approach for the life of the proven and probable reserves. Depletion expense is recorded using a units of production methodology. Accrued Mining and Landfill Reclamation —The mining reclamation reserve and financial commitments for landfill closure and post-closure activities are based on management’s estimate of future cost requirements to reclaim property at both currently operating and closed sites. Estimates of these obligations have been developed based on management’s interpretation of current requirements and proposed regulatory changes and are intended to approximate fair value. Costs are estimated in current dollars, inflated until the expected time of payment, and then discounted back to present value using a credit-adjusted risk-free rate on obligations of similar maturity, adjusted to reflect the Company’s credit rating. Changes in the credit-adjusted risk-free rate do not change recorded liabilities. However, subsequent increases in the recognized obligations are measured using a current credit-adjusted risk-free rate. Decreases in the recognized obligations are measured at the initial credit-adjusted risk-free rate. Significant changes in inflation rates, or the amount or, timing of future cost estimates typically result in both (1) a current adjustment to the recorded liability (and corresponding adjustment to the asset) and (2) a change in accretion of the liability and depreciation of the asset to be recorded prospectively over the remaining capacity of the unmined quarry or landfill. Goodwill —Goodwill represents the purchase price paid in excess of the fair value of net tangible and intangible assets acquired. Goodwill recorded in connection with the Company’s acquisitions is primarily attributable to the expected profitability, assembled workforces of the acquired businesses and the synergies expected to arise after the Company’s acquisition of those businesses. Goodwill is not amortized, but is tested annually for impairment as of the first day of the fourth quarter and at any time that events or circumstances indicate that goodwill may be impaired. A qualitative approach may first be applied to determine whether it is more likely than not that the estimated fair value of a reporting unit is less than its carrying amount. If, as a result of the qualitative assessment, it is determined that an impairment is more likely than not, the two-step quantitative impairment test is then performed, otherwise further analysis is not required. The two-step impairment test first identifies potential goodwill impairment for each reporting unit and then, if necessary, measures the amount of the impairment loss. Income Taxes —As a limited liability company, the Company’s federal and state income tax attributes are generally passed to its member. However, certain subsidiaries, or subsidiary groups, of the Company are taxable entities subject to income taxes in the United States and Canada, the provisions for which are included in the consolidated financial statements. Significant judgments and estimates are required in the determination of the consolidated income tax expense. The Company’s deferred income tax assets and liabilities are computed for differences between the tax basis and financial statement amounts that will result in taxable or deductible amounts in the future. The computed deferred balances are based on enacted tax laws and applicable rates for the periods in which the differences are expected to affect taxable income. A valuation allowance is recognized for deferred tax assets if it is more likely than not that some portion or all of the net deferred tax assets will not be realized. In making such a determination, all available positive and negative evidence is considered, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If the Company determines it would be able to realize its deferred tax assets for which a valuation allowance had been recorded then an adjustment would be made to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. The Company evaluates the tax positions taken on income tax returns that remain open and positions expected to be taken on the current year tax returns to identify uncertain tax positions. Unrecognized tax benefits on uncertain tax positions are recorded on the basis of a two-step process in which (1) the Company determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the largest amount of tax benefit that is more than 50 percent likely to be realized is recognized. Interest and penalties related to unrecognized tax benefits are recorded in income tax expense (benefit). Prior Year Reclassifications — We reclassified $126.7 million and $119.7 million of fixed overhead expenses related to production activities from general and administrative expenses to cost of revenue for the years ended 2020 and 2019, respectively, to conform to the current year presentation 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. In August 2018, the FASB issued ASU No. 2018-14, Compensation-Retirement Benefits-Defined Benefit Plans-General (Subtopic 715-20): Disclosure Framework Changes to The Disclosure Requirements for Defined Benefits Plans, which modifies the disclosure requirements of employer-sponsored defined benefit and other postretirement benefits plans. The ASU is effective for fiscal years beginning after December 15, 2020 and interim periods within those fiscal years. The adoption of this new ASU did not have a material impact on our consolidated financial results.

Acquisitions and Dispositions

Acquisitions and Dispositions	12 Months Ended
	Jan. 01, 2022
Acquisitions and Dispositions	Acquisitions and Dispositions The Company has completed numerous acquisitions since its formation. 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. The following table summarizes the Company’s acquisitions by region and period: 2021 2020 2019 West — 2 2 East 3 1 — The purchase price allocation, primarily the valuation of property, plant and equipment for the acquisitions completed during the year end ended 2021 have not yet been finalized due to the recent timing of the acquisitions, status of the valuation of property, plant and equipment and finalization of related tax returns. The following table summarizes aggregated information regarding the fair values of the assets acquired and liabilities assumed as of the respective acquisition dates: 2021 2020 Financial assets $ — $ 8,696 Inventories 2,406 2,856 Property, plant and equipment 19,668 130,042 Intangible assets 702 — Other assets 98 2,790 Financial liabilities (1,742) (4,469) Other long-term liabilities (470) (16,069) Net assets acquired 20,662 123,846 Goodwill — — Purchase price 20,662 123,846 Acquisition-related liabilities (1,149) — Other — (369) Net cash paid for acquisitions $ 19,513 $ 123,477 Acquisition-Related Liabilities —A number of acquisition-related liabilities have been recorded subject to terms in the relevant purchase agreements, including deferred consideration and noncompete payments. Noncompete payments have been accrued where certain former owners of newly acquired companies have entered into standard noncompete arrangements. Subject to terms and conditions stated in these noncompete agreements, payments are generally made over a five-year period. Deferred consideration is purchase price consideration paid in the future as agreed to in the purchase agreement and is not contingent on future events. Deferred consideration is generally scheduled to be paid in years ranging from 5 to 20 years in annual installments. The remaining payments due under these noncompete and deferred consideration agreements are as follows: 2022 $ 13,001 2023 12,167 2024 6,870 2025 7,317 2026 6,068 Thereafter 10,385 Total scheduled payments 55,808 Present value adjustments (10,697) Total noncompete obligations and deferred consideration $ 45,111 Accretion on the deferred consideration and noncompete obligations is recorded in interest expense. During 2021, as part of the Company's Elevate Summit strategy to rationalize assets, the Company sold seven businesses in the East segment and one business in the West segment, resulting in total cash proceeds of $128.3 million and a net gain on disposition of business of $20.0 million.
Summit Materials, LLC
Acquisitions and Dispositions	Acquisitions and Dispositions The Company has completed numerous acquisitions since its formation. 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. The following table summarizes the Company’s acquisitions by region and period: 2021 2020 2019 West — 2 2 East 3 1 — The purchase price allocation, primarily the valuation of property, plant and equipment for the acquisitions completed during the year end ended 2021 have not yet been finalized due to the recent timing of the acquisitions, status of the valuation of property, plant and equipment and finalization of related tax returns. The following table summarizes aggregated information regarding the fair values of the assets acquired and liabilities assumed as of the respective acquisition dates: 2021 2020 Financial assets $ — $ 8,696 Inventories 2,406 2,856 Property, plant and equipment 19,668 130,042 Intangible assets 702 — Other assets 98 2,790 Financial liabilities (1,742) (4,469) Other long-term liabilities (470) (16,069) Net assets acquired 20,662 123,846 Goodwill — — Purchase price 20,662 123,846 Acquisition-related liabilities (1,149) — Other — (369) Net cash paid for acquisitions $ 19,513 $ 123,477 Acquisition-Related Liabilities —A number of acquisition-related liabilities have been recorded subject to terms in the relevant purchase agreements, including deferred consideration and noncompete payments. Noncompete payments have been accrued where certain former owners of newly acquired companies have entered into standard noncompete arrangements. Subject to terms and conditions stated in these noncompete agreements, payments are generally made over a five-year period. Deferred consideration is purchase price consideration paid in the future as agreed to in the purchase agreement and is not contingent on future events. Deferred consideration is generally scheduled to be paid in years ranging from 5 to 20 years in annual installments. The remaining payments due under these noncompete and deferred consideration agreements are as follows: 2022 $ 13,001 2023 12,167 2024 6,870 2025 7,317 2026 6,068 Thereafter 10,385 Total scheduled payments 55,808 Present value adjustments (10,697) Total noncompete obligations and deferred consideration $ 45,111 Accretion on the deferred consideration and noncompete obligations is recorded in interest expense. During 2021, as part of the Company's Elevate Summit strategy to rationalize assets, the Company sold seven businesses in the East segment and one business in the West segment, resulting in total cash proceeds of $128.3 million and a net gain on disposition of business of $20.0 million.

Goodwill

Goodwill	12 Months Ended
	Jan. 01, 2022
Goodwill	Goodwill As of January 1, 2022, the Company had 11 reporting units with goodwill for which the annual goodwill impairment test was completed. We perform the annual impairment test on the first day of the fourth quarter each year. We initially perform a qualitative analysis. As a result of this analysis, it was determined that it is more likely than not that the fair value of seven reporting units were greater than its carrying value. For the remaining reporting units we perform a two-step quantitative analysis. Step 1 of that analysis compares the estimated the fair value of the reporting units using an income approach (i.e., a discounted cash flow technique) and a market approach to the carrying value of the reporting unit. If the estimated fair value exceeds its carrying value, the goodwill of the reporting unit is not considered impaired. If the carrying value of the reporting unit exceeds its fair value, we proceed to the second step to measure the amount of potential impairment loss. Based on this analysis, it was determined that the reporting units’ fair values were greater than their carrying values and no impairment charges were recognized in 2021. These estimates of a reporting unit’s fair value involve significant management estimates and assumptions, including but not limited to sales prices of similar assets, assumptions related to future profitability, cash flows, and discount rates. These estimates are based upon historical trends, management’s knowledge and experience and overall economic factors, including projections of future earnings potential. Developing discounted future cash flow estimates in applying the income approach required management to evaluate its intermediate to longer-term strategies, including, but not limited to, estimates about revenue growth, operating margins, capital requirements, inflation and working capital management. The development of appropriate rates to discount the estimated future cash flows required the selection of risk premiums, which can materially affect the present value of estimated future cash flows. The following table presents goodwill by reportable segments and in total: West East Cement Total Balance—December 28, 2019 $ 584,617 $ 410,426 $ 204,656 $ 1,199,699 Acquisitions (1) 19 — — 19 Foreign currency translation adjustments 1,573 — — 1,573 Balance—January 2, 2021 $ 586,209 $ 410,426 $ 204,656 $ 1,201,291 Dispositions (2) (16,222) (21,841) — (38,063) Foreign currency translation adjustments 522 — — 522 Balance—January 1, 2022 $ 570,509 $ 388,585 $ 204,656 $ 1,163,750 ______________________ (1) Reflects goodwill from 2020 acquisitions and working capital adjustments from prior year acquisitions. (2) Reflects goodwill derecognition from dispositions completed during 2021.
Summit Materials, LLC
Goodwill	Goodwill As of January 1, 2022, the Company had 11 reporting units with goodwill for which the annual goodwill impairment test was completed. We perform the annual impairment test on the first day of the fourth quarter each year. We initially perform a qualitative analysis. As a result of this analysis, it was determined that it is more likely than not that the fair value of seven reporting units were greater than its carrying value. For the remaining reporting units we perform a two-step quantitative analysis. Step 1 of that analysis compares the estimated the fair value of the reporting units using an income approach (i.e., a discounted cash flow technique) and a market approach to the carrying value of the reporting unit. If the estimated fair value exceeds its carrying value, the goodwill of the reporting unit is not considered impaired. If the carrying value of the reporting unit exceeds its fair value, we proceed to the second step to measure the amount of potential impairment loss. Based on this analysis, it was determined that the reporting units’ fair values were greater than their carrying values and no impairment charges were recognized in 2021. These estimates of a reporting unit’s fair value involve significant management estimates and assumptions, including but not limited to sales prices of similar assets, assumptions related to future profitability, cash flows, and discount rates. These estimates are based upon historical trends, management’s knowledge and experience and overall economic factors, including projections of future earnings potential. Developing discounted future cash flow estimates in applying the income approach required management to evaluate its intermediate to longer-term strategies, including, but not limited to, estimates about revenue growth, operating margins, capital requirements, inflation and working capital management. The development of appropriate rates to discount the estimated future cash flows required the selection of risk premiums, which can materially affect the present value of estimated future cash flows. The following table presents goodwill by reportable segments and in total: West East Cement Total Balance—December 28, 2019 $ 585,617 $ 410,426 $ 204,656 $ 1,200,699 Acquisitions (1) 19 — — 19 Foreign currency translation adjustments 1,573 — — 1,573 Balance—January 2, 2021 $ 587,209 $ 410,426 $ 204,656 $ 1,202,291 Dispositions (2) (16,222) (21,841) — (38,063) Foreign currency translation adjustments 522 — — 522 Balance—January 1, 2022 $ 571,509 $ 388,585 $ 204,656 $ 1,164,750 ______________________ (1) Reflects goodwill from 2020 acquisitions and working capital adjustments from prior year acquisitions. (2) Reflects goodwill derecognition from dispositions completed during 2021.

Revenue Recognition

Revenue Recognition	12 Months Ended
	Jan. 01, 2022
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, and is recognized based on the proportion of costs incurred to date relative to the total estimated costs at completion. The majority of our construction service contracts, and therefore revenue, are opened and completed within one year, with the most activity during the spring, summer and fall. Revenue by product for the years ended January 1, 2022, January 2, 2021 and December 28, 2019 consisted of the following: 2021 2020 2019 Revenue by product*: Aggregates $ 573,157 $ 498,007 $ 469,670 Cement 282,081 257,629 266,235 Ready-mix concrete 702,062 668,060 607,622 Asphalt 311,046 349,350 330,750 Paving and related services 337,311 381,430 360,234 Other 204,012 177,975 187,629 Total revenue $ 2,409,669 $ 2,332,451 $ 2,222,140 ______________________ * Revenue from the liquid asphalt terminals is included in asphalt revenue. The following table outlines the significant changes in contract assets and contract liability balances from January 2, 2021 to January 1, 2022. Also included in the table is the net change in the estimate as a percentage of aggregate revenue for such contracts: Costs and estimated Billings in excess earnings in of costs and excess of billings estimated earnings Balance—January 2, 2021 $ 8,666 $ 16,499 Changes in revenue billed, contract price or cost estimates (95) (8,969) Divestitures (967) (131) Other (4) 2 Balance—January 1, 2022 $ 7,600 $ 7,401 Accounts receivable, net consisted of the following as of January 1, 2022 and January 2, 2021: 2021 2020 Trade accounts receivable $ 230,714 $ 191,871 Construction contract receivables 47,054 47,179 Retention receivables 13,094 18,824 Receivables from related parties 292 1,339 Accounts receivable 291,154 259,213 Less: Allowance for doubtful accounts (3,928) (4,517) Accounts receivable, net $ 287,226 $ 254,696 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, and is recognized based on the proportion of costs incurred to date relative to the total estimated costs at completion. The majority of our construction service contracts, and therefore revenue, are opened and completed within one year, with the most activity during the spring, summer and fall. Revenue by product for the years ended January 1, 2022, January 2, 2021 and December 28, 2019 consisted of the following: 2021 2020 2019 Revenue by product*: Aggregates $ 573,157 $ 498,007 $ 469,670 Cement 282,081 257,629 266,235 Ready-mix concrete 702,062 668,060 607,622 Asphalt 311,046 349,350 330,750 Paving and related services 337,311 381,430 360,234 Other 204,012 177,975 187,629 Total revenue $ 2,409,669 $ 2,332,451 $ 2,222,140 ______________________ *Revenue from the liquid asphalt terminals is included in asphalt revenue. The following table outlines the significant changes in contract assets and contract liability balances from January 2, 2021 to January 1, 2022. Also included in the table is the net change in the estimate as a percentage of aggregate revenue for such contracts: Costs and estimated Billings in excess earnings in of costs and excess of billings estimated earnings Balance—January 2, 2021 $ 8,666 $ 16,499 Changes in revenue billed, contract price or cost estimates (95) (8,969) Divestitures (967) (131) Other (4) 2 Balance—January 1, 2022 $ 7,600 $ 7,401 Accounts receivable, net consisted of the following as of January 1, 2022 and January 2, 2021: 2021 2020 Trade accounts receivable $ 230,714 $ 191,871 Construction contract receivables 47,054 47,179 Retention receivables 13,094 18,824 Receivables from related parties 292 1,339 Accounts receivable 291,154 259,213 Less: Allowance for doubtful accounts (3,928) (4,517) Accounts receivable, net $ 287,226 $ 254,696 Retention receivables are amounts earned by the Company but held by customers until paving and related service contracts and projects are near completion or fully completed. Amounts are generally billed and collected within one year.

Inventories

Inventories	12 Months Ended
	Jan. 01, 2022
Inventory [Line Items]
Inventories	Inventories Inventories consisted of the following as of January 1, 2022 and January 2, 2021: 2021 2020 Aggregate stockpiles $ 130,640 $ 137,938 Finished goods 22,690 32,993 Work in process 8,277 9,281 Raw materials 19,153 20,096 Total $ 180,760 $ 200,308
Summit Materials, LLC
Inventory [Line Items]
Inventories	Inventories Inventories consisted of the following as of January 1, 2022 and January 2, 2021: 2021 2020 Aggregate stockpiles $ 130,640 $ 137,938 Finished goods 22,690 32,993 Work in process 8,277 9,281 Raw materials 19,153 20,096 Total $ 180,760 $ 200,308

Property, Plant and Equipment,

Property, Plant and Equipment, net and Intangibles, net	12 Months Ended
	Jan. 01, 2022
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, net and Intangibles, net	Property, Plant and Equipment, net and Intangibles, net Property, plant and equipment, net consisted of the following as of January 1, 2022 and January 2, 2021: 2021 2020 Mineral bearing land and leased interests $ 535,198 $ 468,966 Land (non-mineral bearing) 196,843 197,432 Buildings and improvements 185,472 181,198 Plants, machinery and equipment 1,405,694 1,397,410 Mobile equipment and barges 560,515 543,133 Truck and auto fleet 54,700 56,163 Landfill airspace and improvements 52,258 52,202 Office equipment 47,389 45,942 Construction in progress 71,352 40,648 Property, plant and equipment 3,109,421 2,983,094 Less accumulated depreciation, depletion and amortization (1,266,513) (1,132,925) Property, plant and equipment, net $ 1,842,908 $ 1,850,169 Depreciation on property, plant and equipment, including assets subject to capital leases, is generally computed on a straight-line basis. Depletion of mineral reserves and leased mineral interests are computed based on the portion of the reserves used during the period compared to the gross estimated value of proven and probable reserves, which is updated periodically as circumstances dictate. Leasehold improvements are amortized on a straight-line basis over the lesser of the asset’s useful life or the remaining lease term. The estimated useful lives are generally as follows: Buildings and improvements 10 - 30 years Plant, machinery and equipment 7 - 20 years Office equipment 3 - 7 years Truck and auto fleet 5 - 8 years Mobile equipment and barges 6 - 8 years Landfill airspace and improvements 10 - 30 years Other 4 - 20 years Depreciation, depletion and amortization expense of property, plant and equipment was $195.1 million, $195.3 million and $196.8 million in the years ended January 1, 2022, January 2, 2021 and December 28, 2019, respectively. Property, plant and equipment at January 1, 2022 and January 2, 2021 included $69.0 million and $92.7 million, respectively, of finance leases for certain equipment and a building with accumulated amortization of $31.4 million and $32.8 million, respectively. The equipment leases generally have terms of less than five years and the building lease had an original term of 30 years. Approximately $17.6 million and $24.6 million of the future obligations associated with the finance leases are included in accrued expenses as of January 1, 2022 and January 2, 2021, respectively, and the present value of the remaining finance lease payments, $15.0 million and $31.7 million, respectively, is included in other noncurrent liabilities on the consolidated balance sheets. Future minimum rental commitments under long-term finance leases are $18.7 million, $7.8 million, $3.2 million, $2.6 million, and $1.0 million for the years ended 2022, 2023, 2024, 2025 and 2026, respectively. Assets are assessed for impairment charges when identified for disposition. The net gain from asset dispositions recognized in general and administrative expenses in fiscal years 2021, 2020 and 2019 was $5.9 million, $7.6 million and $10.7 million, respectively. No material impairment charges have been recognized on assets held for use in fiscal 2021, 2020 or 2019. Intangible Assets —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, or computed based on the portion of the reserves used during the period compared to the gross estimated value of proven and probable reserves. The following table shows intangible assets by type and in total: January 1, 2022 January 2, 2021 Gross Net Gross Net Carrying Accumulated Carrying Carrying Accumulated Carrying Amount Amortization Amount Amount Amortization Amount Operating permits $ 33,671 $ (2,467) $ 31,204 $ 33,671 $ (1,207) $ 32,464 Mineral leases 19,927 (8,922) 11,005 19,225 (7,571) 11,654 Reserve rights 25,586 (3,329) 22,257 6,234 (2,504) 3,730 Other 5,481 (551) 4,930 586 (582) 4 Total intangible assets $ 84,665 $ (15,269) $ 69,396 $ 59,716 $ (11,864) $ 47,852 Amortization expense in fiscal 2021, 2020 and 2019 was $3.7 million, $2.7 million and $2.1 million, respectively. The estimated amortization expense for intangible assets for each of the next five years and thereafter is as follows: 2022 $ 4,145 2023 4,012 2024 3,916 2025 3,872 2026 3,727 Thereafter 49,724 Total $ 69,396
Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, net and Intangibles, net	Property, Plant and Equipment, net and Intangibles, net Property, plant and equipment, net consisted of the following as of January 1, 2022 and January 2, 2021: 2021 2020 Mineral bearing land and leased interests $ 535,198 $ 468,966 Land (non-mineral bearing) 196,843 197,432 Buildings and improvements 185,472 181,198 Plants, machinery and equipment 1,405,694 1,397,410 Mobile equipment and barges 560,515 543,133 Truck and auto fleet 54,700 56,163 Landfill airspace and improvements 52,258 52,202 Office equipment 47,389 45,942 Construction in progress 71,352 40,648 Property, plant and equipment 3,109,421 2,983,094 Less accumulated depreciation, depletion and amortization (1,266,513) (1,132,925) Property, plant and equipment, net $ 1,842,908 $ 1,850,169 Depreciation on property, plant and equipment, including assets subject to capital leases, is generally computed on a straight-line basis. Depletion of mineral reserves and leased mineral interests are computed based on the portion of the reserves used during the period compared to the gross estimated value of proven and probable reserves, which is updated periodically as circumstances dictate. Leasehold improvements are amortized on a straight-line basis over the lesser of the asset’s useful life or the remaining lease term. The estimated useful lives are generally as follows: Buildings and improvements 10 - 30 years Plant, machinery and equipment 7 - 20 years Office equipment 3 - 7 years Truck and auto fleet 5 - 8 years Mobile equipment and barges 6 - 8 years Landfill airspace and improvements 10 - 30 years Other 4 - 20 years Depreciation, depletion and amortization expense of property, plant and equipment was $195.1 million, $195.3 million and $196.8 million in the years ended January 1, 2022, January 2, 2021 and December 28, 2019, respectively. Property, plant and equipment at January 1, 2022 and January 2, 2021 included $69.0 million and $92.7 million, respectively, of finance leases for certain equipment and a building with accumulated amortization of $31.4 million and $32.8 million, respectively. The equipment leases generally have terms of less than five years and the building lease had an original term of 30 years. Approximately $17.6 million and $24.6 million of the future obligations associated with the finance leases are included in accrued expenses as of January 1, 2022 and January 2, 2021, respectively, and the present value of the remaining finance lease payments, $15.0 million and $31.7 million, respectively, is included in other noncurrent liabilities on the consolidated balance sheets. Future minimum rental commitments under long-term finance leases are $18.7 million, $7.8 million, $3.2 million, $2.6 million, and $1.0 million for the years ended 2022, 2023, 2024, 2025 and 2026, respectively. Assets are assessed for impairment charges when identified for disposition. The net gain from asset dispositions recognized in general and administrative expenses in fiscal years 2021, 2020 and 2019 was $5.9 million, $7.6 million and $10.7 million, respectively. No material impairment charges have been recognized on assets held for use in fiscal 2021, 2020 or 2019. Intangible Assets —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, or computed based on the portion of the reserves used during the period compared to the gross estimated value of proven and probable reserves. The following table shows intangible assets by type and in total: January 1, 2022 January 2, 2021 Gross Net Gross Net Carrying Accumulated Carrying Carrying Accumulated Carrying Amount Amortization Amount Amount Amortization Amount Operating permits $ 33,671 $ (2,467) $ 31,204 $ 33,671 $ (1,207) $ 32,464 Mineral leases 19,927 (8,922) 11,005 19,225 (7,571) 11,654 Reserve rights 25,586 (3,329) 22,257 6,234 (2,504) 3,730 Other 5,481 (551) 4,930 586 (582) 4 Total intangible assets $ 84,665 $ (15,269) $ 69,396 $ 59,716 $ (11,864) $ 47,852 Amortization expense in fiscal 2021, 2020 and 2019 was $3.7 million, $2.7 million and $2.1 million, respectively. The estimated amortization expense for intangible assets for each of the next five years and thereafter is as follows: 2022 $ 4,145 2023 4,012 2024 3,916 2025 3,872 2026 3,727 Thereafter 49,724 Total $ 69,396

Accrued Expenses

Accrued Expenses	12 Months Ended
	Jan. 01, 2022
Schedule Of Accrued Expenses [Line Items]
Accrued Expenses	Accrued Expenses Accrued expenses consisted of the following as of January 1, 2022 and January 2, 2021: 2021 2020 Interest $ 22,762 $ 21,860 Payroll and benefits 38,894 46,026 Finance lease obligations 17,624 24,601 Insurance 20,480 18,355 Non-income taxes 19,409 15,669 Deferred asset purchase payments 4,912 9,749 Professional fees 1,524 828 Other (1) 21,871 23,482 Total $ 147,476 $ 160,570 ______________________ (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 January 1, 2022 and January 2, 2021: 2021 2020 Interest $ 22,762 $ 21,860 Payroll and benefits 38,894 46,026 Finance lease obligations 17,624 24,601 Insurance 20,480 18,355 Non-income taxes 20,069 15,900 Deferred asset purchase payments 4,912 9,749 Professional fees 1,524 828 Other (1) 21,871 23,482 Total $ 148,136 $ 160,801 ______________________ (1) Consists primarily of current portion of asset retirement obligations and miscellaneous accruals.

Debt

Debt	12 Months Ended
	Jan. 01, 2022
Debt	DebtDebt consisted of the following as of January 1, 2022 and January 2, 2021: 2021 2020 Term Loan, due 2024: $610.0 million and $616.3 million, net of $0.7 million and $0.9 million discount at January 1, 2022 and January 2, 2021, respectively $ 609,298 $ 615,425 5 1⁄8% Senior Notes, due 2025 — 300,000 6 1⁄2% Senior Notes, due 2027 300,000 300,000 5 1⁄4% Senior Notes, due 2029 700,000 700,000 Total 1,609,298 1,915,425 Current portion of long-term debt 6,354 6,354 Long-term debt $ 1,602,944 $ 1,909,071 The contractual payments of long-term debt, including current maturities, for the five years subsequent to January 1, 2022, are as follows: 2022 $ 6,354 2023 6,354 2024 597,252 2025 — 2026 — Thereafter 1,000,000 Total 1,609,960 Less: Original issue net discount (662) Less: Capitalized loan costs (11,925) Total debt $ 1,597,373 Senior Notes —On September 27, 2021, Summit LLC and Summit Finance (together, the “Issuers”) redeemed all $300.0 million in aggregate principal amount of their 5.125% senior notes due June 1, 2025 (the "2025 Notes") using existing cash on hand at a price equal to par plus an applicable premium and the indenture under which the 2025 Notes were issued was satisfied and discharged. As a result of the redemption, charges of $6.0 million were recognized in the quarter ended October 2, 2021, which included charges of $3.9 million for the applicable redemption premium and $2.1 million for the write-off of the deferred financing fees. On August 11, 2020, the Issuers issued $700.0 million in aggregate principal amount of 5.250% senior notes due January 15, 2029 (the “2029 Notes”). The 2029 Notes were issued at 100.0% of their par value with proceeds of $690.4 million, net of related fees and expenses. The 2029 Notes were issued under an indenture dated August 11, 2020 (the "2020 Indenture"). The 2020 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 2020 Indenture also contains customary events of default. Interest on the 2029 Notes is payable semi-annually on January 15 and July 15 of each year commencing on January 15, 2021. In August 2020, using the proceeds from the 2029 Notes, all of the outstanding $650.0 million 6.125% senior notes due 2023 (the “2023 Notes”) were redeemed at a price equal to par and the indenture under which the 2023 Notes were issued was satisfied and discharged. As a result of the extinguishment, charges of $4.1 million were recognized in the quarter ended September 26, 2020, which included charges of $0.8 million for the write-off of original issue discount and $3.3 million for the write-off of deferred financing fees. On March 15, 2019, 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 terms of which are generally consistent with the 2020 Indenture. 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. Interest on the 2025 Notes was payable semi-annually on June 1 and December 1 of each year commencing on December 1, 2017. The 2025 Notes were paid in full in September 2021 using cash on hand. In 2015, the Issuers issued $650.0 million of 6.125% senior notes due July 2023 (the “2023 Notes” and collectively with the 2022 Notes and the 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 2020 Indenture. The 2023 Notes were paid in full in August 2020 as noted above. As of January 1, 2022 and January 2, 2021, the Company was in compliance with all covenants under the applicable indentures. Senior Secured Credit Facilities — Summit LLC has credit facilities that provide for term loans in an aggregate amount of $650.0 million and revolving credit commitments in an aggregate amount of $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 January 1, 2022 or January 2, 2021. As of January 1, 2022, we had remaining borrowing capacity of $327.1 million under the revolving credit facility, which is net of $17.9 million of outstanding letters of credit. The outstanding letters of credit are renewed annually and support required bonding on construction projects and the Company’s insurance liabilities. Summit LLC’s Consolidated First Lien Net Leverage Ratio, as such term is defined in the Credit Agreement, should be no greater than 4.75:1.0 as of each quarter-end. As of January 1, 2022 and January 2, 2021, Summit LLC was in compliance with all financial covenants under the Credit Agreement. Summit LLC’s wholly-owned domestic subsidiary companies, subject to certain exclusions and exceptions, are named as subsidiary guarantors of the Senior Notes and the Senior Secured Credit Facilities. In addition, Summit LLC has pledged substantially all of its assets as collateral, subject to certain exclusions and exceptions, for the Senior Secured Credit Facilities. The following table presents the activity for the deferred financing fees for the years ended January 1, 2022 and January 2, 2021: Deferred financing fees Balance—December 28, 2019 $ 15,436 Loan origination fees 9,605 Amortization (3,336) Write off of deferred financing fees (3,338) Balance—January 2, 2021 $ 18,367 Amortization (3,202) Write off of deferred financing fees (2,116) Balance—January 1, 2022 $ 13,049 Other —On January 15, 2015, the Company’s wholly-owned subsidiary in British Columbia, Canada entered into an agreement with HSBC, which was amended on November 30, 2020, 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 0.20%, (iii) $1.5 million CAD revolving credit commitment to provide guarantees on behalf of that subsidiary and (iv) $10.0 million CAD revolving foreign exchange facility available to purchase foreign exchange forward contracts. There were no amounts outstanding under this agreement as of January 1, 2022 or January 2, 2021.
Summit Materials, LLC
Debt	Debt Debt consisted of the following as of January 1, 2022 and January 2, 2021: 2021 2020 Term Loan, due 2024: $610.0 million and $616.3 million, net of $0.7 million and $0.9 million discount at January 1, 2022 and January 2, 2021, respectively $ 609,298 $ 615,425 5 1⁄8% Senior Notes, due 2025 — 300,000 6 1⁄2% Senior Notes, due 2027 300,000 300,000 5 1⁄4% Senior Notes, due 2029 700,000 700,000 Total 1,609,298 1,915,425 Current portion of long-term debt 6,354 6,354 Long-term debt $ 1,602,944 $ 1,909,071 The contractual payments of long-term debt, including current maturities, for the five years subsequent to January 1, 2022, are as follows: 2022 $ 6,354 2023 6,354 2024 597,252 2025 — 2026 — Thereafter 1,000,000 Total 1,609,960 Less: Original issue net discount (662) Less: Capitalized loan costs (11,925) Total debt $ 1,597,373 Senior Notes —On September 27, 2021, Summit LLC and Summit Finance (together, the “Issuers”) redeemed all $300.0 million in aggregate principal amount of their 5.125% senior notes due June 1, 2025 (the "2025 Notes") using existing cash on hand at a price equal to par plus an applicable premium and the indenture under which the 2025 Notes were issued was satisfied and discharged. As a result of the redemption, charges of $6.0 million were recognized in the quarter ended October 2, 2021, which included charges of $3.9 million for the applicable redemption premium and $2.1 million for the write-off of the deferred financing fees. On August 11, 2020, the Issuers issued $700.0 million in aggregate principal amount of 5.250% senior notes due January 15, 2029 (the “2029 Notes”). The 2029 Notes were issued at 100.0% of their par value with proceeds of $690.4 million, net of related fees and expenses. The 2029 Notes were issued under an indenture dated August 11, 2020 (the "2020 Indenture"). The 2020 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 2020 Indenture also contains customary events of default. Interest on the 2029 Notes is payable semi-annually on January 15 and July 15 of each year commencing on January 15, 2021. In August 2020, using the proceeds from the 2029 Notes, all of the outstanding $650.0 million 6.125% senior notes due 2023 (the “2023 Notes”) were redeemed at a price equal to par and the indenture under which the 2023 Notes were issued was satisfied and discharged. As a result of the extinguishment, charges of $4.1 million were recognized in the quarter ended September 26, 2020, which included charges of $0.8 million for the write-off of original issue discount and $3.3 million for the write-off of deferred financing fees. On March 15, 2019, 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 terms of which are generally consistent with the 2020 Indenture. 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. Interest on the 2025 Notes was payable semi-annually on June 1 and December 1 of each year commencing on December 1, 2017. The 2025 Notes were paid in full in September 2021 using cash on hand. In 2015, the Issuers issued $650.0 million of 6.125% senior notes due July 2023 (the “2023 Notes” and collectively with the 2022 Notes and the 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 2020 Indenture. The 2023 Notes were paid in full in August 2020 as noted above. As of January 1, 2022 and January 2, 2021, the Company was in compliance with all covenants under the applicable indentures. Senior Secured Credit Facilities — Summit LLC has credit facilities that provide for term loans in an aggregate amount of $650.0 million and revolving credit commitments in an aggregate amount of $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 January 1, 2022 or January 2, 2021. As of January 1, 2022, we had remaining borrowing capacity of $327.1 million under the revolving credit facility, which is net of $17.9 million of outstanding letters of credit. The outstanding letters of credit are renewed annually and support required bonding on construction projects and the Company’s insurance liabilities. Summit LLC’s Consolidated First Lien Net Leverage Ratio, as such term is defined in the Credit Agreement, should be no greater than 4.75:1.0 as of each quarter-end. As of January 1, 2022 and January 2, 2021, Summit LLC was in compliance with all financial covenants under the Credit Agreement. Summit LLC’s wholly-owned domestic subsidiary companies, subject to certain exclusions and exceptions, are named as subsidiary guarantors of the Senior Notes and the Senior Secured Credit Facilities. In addition, Summit LLC has pledged substantially all of its assets as collateral, subject to certain exclusions and exceptions, for the Senior Secured Credit Facilities. The following table presents the activity for the deferred financing fees for the years ended January 1, 2022 and January 2, 2021: Deferred financing fees Balance—December 28, 2019 $ 15,436 Loan origination fees 9,605 Amortization (3,336) Write off of deferred financing fees (3,338) Balance—January 2, 2021 $ 18,367 Amortization (3,202) Write off of deferred financing fees (2,116) Balance—January 1, 2022 $ 13,049 Other —On January 15, 2015, the Company’s wholly-owned subsidiary in British Columbia, Canada entered into an agreement with HSBC, which was amended on November 30, 2020, 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 0.20%, (iii) $1.5 million CAD revolving credit commitment to provide guarantees on behalf of that subsidiary and (iv) $10.0 million CAD revolving foreign exchange facility available to purchase foreign exchange forward contracts. There were no amounts outstanding under this agreement as of January 1, 2022 or January 2, 2021.

Income Taxes

Income Taxes	12 Months Ended
	Jan. 01, 2022
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 consolidated financial statements. For the years ended January 1, 2022, January 2, 2021 and December 28, 2019, income taxes consisted of the following: 2021 2020 2019 Provision for income taxes: Current $ 8,030 $ 3,827 $ 69 Deferred 36,326 (16,012) 17,032 Income tax expense (benefit) $ 44,356 $ (12,185) $ 17,101 The effective tax rate on pre-tax income differs from the U.S. statutory rate of 21% for 2021, 2020 and 2019, respectively, due to the following: 2021 2020 2019 Income tax expense (benefit) at federal statutory tax rate $ 41,273 $ 27,100 $ 16,427 Less: Income tax benefit at federal statutory tax rate for LLC entities (459) (593) (658) State and local income taxes 7,287 5,067 3,792 Permanent differences (5,493) (3,345) (6,272) Effective tax rate change 2,317 4,257 (2,006) Basis differences from divestitures 3,766 — — Unrecognized tax benefits — (41,548) 18,885 Tax receivable agreement (benefit) expense 28 (6) 2,436 Change in valuation allowance — — (17,691) Other (4,363) (3,117) 2,188 Income tax expense (benefit) $ 44,356 $ (12,185) $ 17,101 The following table summarizes the components of the net deferred income tax asset (liability) as January 1, 2022 and January 2, 2021: 2021 2020 Deferred tax assets (liabilities): Net intangible assets $ 177,220 $ 199,497 Accelerated depreciation (199,357) (209,644) Net operating loss 224,014 227,560 Investment in limited partnership (38,548) (33,139) Mining reclamation reserve 3,341 3,306 Working capital (e.g., accrued compensation, prepaid assets) 39,571 45,972 Less valuation allowance (1,675) (1,675) Deferred tax assets 204,566 231,877 Less foreign deferred tax liability (included in other noncurrent liabilities) (16,939) (18,393) Net deferred tax asset $ 187,627 $ 213,484 As of January 1, 2022, $365.1 million of our deferred tax assets subject to our TRA are included in the net intangible assets and the net operating loss line items above. Our income tax expense (benefit) was $44.4 million, $(12.2) million and $17.1 million in the fiscal years ended 2021, 2020 and 2019, respectively. Our effective income tax rate in 2021 and 2020 was impacted by the IRS interpretative guidance of TCJA, a change in state tax rates and a change in the amount of our TRA liability. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible, as well as consideration of tax-planning strategies we may seek to utilize net operating loss carryforwards that begin to expire in 2030. The Company updates the analysis, and adjusted the valuation allowance for interest expense carryforwards limited under the TCJA based on updated forecast models each year. As of December 28, 2019 we had $41.5 million of unrecognized tax benefits that if recognized would affect the annual effective tax rate. Those benefits were subsequently recognized in the year ended January 2, 2021. We had no unrecognized tax benefits as of January 1, 2022 and January 2, 2021, respectively. We did not recognize interest or penalties related to this amount as it is offset by other attributes. Our net operating loss carryforward deferred tax assets begin to expire in 2030 and are expected to reverse before expiration. Therefore, we have not given consideration to any potential tax planning strategies as a source of future taxable income to monetize those net operating loss carryforwards. The Company will continue to monitor facts and circumstances, including our analysis of other sources of taxable income, in the reassessment of the likelihood that the tax benefit of our deferred tax assets will be realized. As of January 1, 2022, Summit Inc. had federal net operating loss carryforwards of $902 million, a portion of which expire between 2030 and 2038. As of January 1, 2022, $581 million of our federal net operating losses were under the terms of our TRA. As of January 1, 2022 and January 2, 2021, Summit Inc. had a valuation allowance on net deferred tax assets of $1.7 million and $1.7 million, respectively, where realization of our net operating losses are not more likely than not. 2021 2020 Valuation Allowance: Beginning balance $ (1,675) $ (1,675) Current year decreases (increases) from operations — — Ending balance $ (1,675) $ (1,675) Tax Receivable Agreement — During 2015, the Company entered into a TRA with the holders of LP Units and certain other pre-initial public offering owners (“Investor Entities”) that provides for the payment by Summit Inc. to exchanging holders of LP Units of 85% of the benefits, if any, that Summit Inc. actually realizes (or, under certain circumstances such as an early termination of the TRA, is deemed to realize) as a result of increases in the tax basis of tangible and intangible assets of Summit Holdings and certain other tax benefits related to entering into the TRA, including tax benefits attributable to payments under the TRA. When LP Units are exchanged for an equal number of newly-issued shares of Summit Inc.’s Class A common stock, these exchanges result in new deferred tax assets. Using tax rates in effect as of each year end, $13.7 million and $2.4 million of deferred tax assets were created during the years ended January 1, 2022 and January 2, 2021, respectively, when LP Units were exchanged for shares of Class A common stock. Each year, we update our estimate as to when TRA payments will be made. The timing and cash tax savings of those payments can cause variations in the future value of TRA tax attributes. As noted above, when payments are made under the TRA, a portion of the payment made will be characterized as imputed interest under IRS regulations. We also updated our estimate of the state income tax rate that will be in effect at the date the TRA payments are made. As a result of our updated state income tax rate, and the variance in TRA tax attributes noted above, we have decreased our TRA liability $6.8 million and increased by $7.6 million as of January 1, 2022 and January 2, 2021, respectively. Our TRA liability as of January 1, 2022 and January 2, 2021 was $326.5 million and $321.7 million, 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 applicable to a corporate resident in New York, New York. For the years ended January 1, 2022 and January 2, 2021, Summit Holdings did not pay any tax distributions to holders of its LP Units, other than Summit Inc. C Corporation Subsidiaries — The effective income tax rate for the C corporations differ from the statutory federal rate primarily due to (1) tax depletion expense (benefit) in excess of the expense recorded under U.S. GAAP, (2) state income taxes and the effect of graduated tax rates, (3) differences between book and tax basis for divested businesses, (4) various other items such as limitations on meals and entertainment and other costs and (5) unrecognized tax benefits. The effective income tax rate for the Canadian subsidiary is not significantly different from its historical effective tax rate. No material interest or penalties were recognized in income tax expense during the years ended January 1, 2022, January 2, 2021 or December 28, 2019. Tax years from 2015 to 2019 remain open and subject to audit by federal, Canadian, and state tax authorities.
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 member and is generally not subject to federal or state income tax. However, certain subsidiaries, or subsidiary groups, file federal, state, and Canadian income tax returns due to their status as C corporations or laws within that jurisdiction. The provision for income taxes is primarily composed of federal, state and local income taxes for the subsidiary entities that have C corporation status. For the years ended January 1, 2022, January 2, 2021 and December 28, 2019, income taxes consisted of the following: 2021 2020 2019 Provision for income taxes: Current $ 8,459 $ 3,827 $ 69 Deferred 12,490 (2,764) 6,316 Income tax expense (benefit) $ 20,949 $ 1,063 $ 6,385 The effective tax rate on pre-tax income differs from the U.S. statutory rate of 21% for 2021, 2020 and 2019, respectively, due to the following: 2021 2020 2019 Income tax expense (benefit) at federal statutory tax rate $ 40,303 $ 25,577 $ 19,947 Less: Income tax benefit at federal statutory tax rate for LLC entities (27,821) (17,647) (15,387) State and local income taxes 3,604 2,073 1,680 Permanent differences 427 2,479 13 Effective tax rate change 201 681 (725) Divestment differences 3,766 — — Unrecognized tax benefits — (11,525) 5,038 Valuation allowance — — (2,478) Other 469 (575) (1,703) Income tax benefit $ 20,949 $ 1,063 $ 6,385 The following table summarizes the components of the net deferred income tax asset (liability) as January 1, 2022 and January 2, 2021: 2021 2020 Deferred tax (liabilities) assets: Accelerated depreciation $ (65,149) $ (70,588) Net operating loss 11,602 26,929 Investment in limited partnership (21,737) (18,931) Net intangible assets (2,734) (3,264) Mining reclamation reserve 1,258 1,652 Working capital (e.g., accrued compensation, prepaid assets) 1,493 1,590 Net deferred tax liabilities (75,267) (62,612) Less valuation allowance (1,675) (1,675) Net deferred tax liability $ (76,942) $ (64,287) The net deferred income tax liability as of January 1, 2022 and January 2, 2021, are included in other noncurrent liabilities on the consolidated balance sheets. As of January 1, 2022, Summit LLC had federal net operating loss carryforwards of $41.7 million, which expire between 2032 and 2037. Valuation Allowance —The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible (including the effect of available carryback and carryforward periods) and tax-planning strategies. The deferred income tax asset related to net operating losses resides with two separate tax paying subsidiaries (or subsidiary groups) of Summit LLC. These tax payers have historically generated taxable income and forecast to continue generating taxable income; however, the use of a portion of the net operating may be limited. 2021 2020 Valuation Allowance: Beginning balance $ (1,675) $ (1,675) Current year decreases (increases) from operations — — Ending balance $ (1,675) $ (1,675) As of January 1, 2022 and January 2, 2021, a $1.7 million and $1.7 million, respectively, valuation allowance has been recorded on net deferred tax assets where realization of our net operating losses are not more likely than not. The Company does not have any unrecognized tax benefits as of January 1, 2022 or January 2, 2021. The Company records interest and penalties as a component of the income tax provision. No material interest or penalties were recognized in income tax expense during the years ended January 1, 2022 and January 2, 2021. Tax years from 2016 to 2020 remain open and subject to audit by federal, Canadian, and state tax authorities. No income tax expense or benefit was recognized in other comprehensive loss in 2021, 2020 or 2019. 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 applicable to a corporate resident in New York, New York. No material distributions were made in the years ended January 1, 2022 and January 2, 2021.

Earnings Per Share

Earnings Per Share	12 Months Ended
	Jan. 01, 2022
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 income per share: 2021 2020 2019 Net income attributable to Summit Inc. $ 152,184 $ 137,967 $ 59,066 Weighted average shares of Class A stock outstanding 117,436,234 114,014,749 112,204,067 Add: Nonvested restricted stock awards of retirement eligible shares 213,846 212,443 — Weighted average basic shares outstanding 117,650,080 114,227,192 112,204,067 Basic earnings per share $ 1.29 $ 1.21 $ 0.53 Diluted net income attributable to Summit Inc. $ 152,184 $ 137,967 $ 59,066 Weighted average shares of Class A stock outstanding 117,436,234 114,014,749 112,204,067 Add: stock options 282,677 3,390 87,290 Add: warrants 17,674 — 4,206 Add: restricted stock units 816,966 520,871 342,620 Add: performance stock units 188,381 92,758 46,535 Weighted average dilutive shares outstanding 118,741,932 114,631,768 112,684,718 Diluted earnings per share $ 1.28 $ 1.20 $ 0.52 Excluded from the above calculations were the shares noted below as they were antidilutive: 2021 2020 2019 Antidilutive shares: LP Units 1,867,853 3,060,248 3,372,706 Warrants — 100,037 —

Stockholder's Equity_Members' I

Stockholder's Equity/Members' Interest	12 Months Ended
	Jan. 01, 2022
Schedule of Capitalization, Equity [Line Items]
Stockholder's Equity	Stockholders’ Equity Our capital stock consists of 1.0 billion shares of $0.01 par value Class A common stock authorized, of which 118,705,108 shares were issued and outstanding as of January 1, 2022. We also have authorized 250 million shares of $0.01 par value Class B common stock, of which 99 shares were issued and outstanding as of January 1, 2022. The Class B common stock entitles holders thereof, who are also holders of LP Units, with a number of votes that is equal to the number of LP Units they hold. The Class B common stock does not participate in dividends and does not have any liquidation rights. From time to time, limited partners of Summit Holdings exchange their LP Units for shares of Class A common stock of Summit Inc. The following table summarizes the changes in our ownership of Summit Holdings: Summit Inc. Shares (Class A) LP Units Total Summit Inc. Ownership Percentage Balance — December 28, 2019 113,309,385 3,249,657 116,559,042 97.2 % Exchanges during period 376,487 (376,487) — Stock option exercises 54,517 — 54,517 Other equity transactions 650,206 — 650,206 Balance — January 2, 2021 114,390,595 2,873,170 117,263,765 97.5 % Exchanges during period 1,559,164 (1,559,164) — Stock option exercises 1,745,940 — 1,745,940 Other equity transactions 1,009,409 — 1,009,409 Balance — January 1, 2022 118,705,108 1,314,006 120,019,114 98.9 % 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 comprehensive retirement plans adjustments income (loss) Balance — December 28 , 2019 $ 2,171 $ 1,277 $ 3,448 Postretirement liability adjustment, net of tax (1,638) — (1,638) Foreign currency translation adjustment, net of tax — 3,393 3,393 Balance — January 2, 2021 $ 533 $ 4,670 $ 5,203 Postretirement liability adjustment, net of tax 975 — 975 Foreign currency translation adjustment, net of tax — 905 905 Balance — January 1, 2022 $ 1,508 $ 5,575 $ 7,083
Summit Materials, LLC
Schedule of Capitalization, Equity [Line Items]
Members' Interest	Members’ Interest Summit LLC is a wholly owned indirect subsidiary of Summit Holdings, whose primary owner is Summit Inc. Summit Inc. was formed as a Delaware corporation on September 23, 2014. Its sole material asset is a controlling equity interest in Summit Holdings. Pursuant to a reorganization into a holding company structure (the “Reorganization”) in connection with Summit Inc.’s March 2015 initial public offering, Summit Inc. became a holding corporation operating and controlling all of the business and affairs of Summit Holdings and its subsidiaries, including Summit LLC. Accumulated other comprehensive income (loss) - The changes in each component of accumulated other comprehensive income (loss) consisted of the following: Accumulated Foreign currency other Change in translation Cash flow hedge comprehensive retirement plans adjustments adjustments income (loss) Balance — December 28 , 2019 $ (6,317) $ (14,654) $ — $ (20,971) Postretirement liability adjustment (2,229) — — (2,229) Foreign currency translation adjustment — 4,617 — 4,617 Balance — January 2, 2021 $ (8,546) $ (10,037) $ — $ (18,583) Postretirement liability adjustment 1,303 — — 1,303 Foreign currency translation adjustment — 1,254 — 1,254 Balance — January 1, 2022 $ (7,243) $ (8,783) $ — $ (16,026)

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	12 Months Ended
	Jan. 01, 2022
Schedule Of Cash Flow Supplemental [Line Items]
Supplemental Cash Flow Information	Supplemental Cash Flow Information Supplemental cash flow information for the years ended January 1, 2022, January 2, 2021 and December 28, 2019 was as follows: 2021 2020 2019 Cash payments: Interest $ 81,592 $ 99,551 $ 104,614 Payments for income taxes, net 7,580 1,754 (919) Operating cash payments on operating leases 10,955 10,452 10,618 Operating cash payments on finance leases 2,162 3,132 3,051 Finance cash payments on finance leases 17,278 14,408 13,164 Non cash financing activities: Right of use assets obtained in exchange for operating lease obligations $ 11,528 $ 4,849 $ 5,842 Right of use assets obtained in exchange for finance leases obligations 1,125 18,016 23,965 Exchange of LP Units to shares of Class A common stock 48,425 8,227 3,847
Summit Materials, LLC
Schedule Of Cash Flow Supplemental [Line Items]
Supplemental Cash Flow Information	Supplemental Cash Flow Information Supplemental cash flow information for the years ended January 1, 2022, January 2, 2021 and December 28, 2019 was as follows: 2021 2020 2019 Cash payments: Interest $ 81,592 $ 99,551 $ 104,614 Payments for income taxes, net 7,580 1,754 (919) Operating cash payments on operating leases 10,955 10,452 10,618 Operating cash payments on finance leases 2,162 3,132 3,051 Finance cash payments on finance leases 17,278 14,408 13,164 Non cash financing activities: Right of use assets obtained in exchange for operating lease obligations $ 11,528 $ 4,849 $ 5,842 Right of use assets obtained in exchange for finance leases obligations 1,125 18,016 23,965

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Jan. 01, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-Based Compensation	Stock-Based Compensation Prior to the IPO and related Reorganization, the capital structure of Summit Holdings consisted of six different classes of limited partnership units, each of which was subject to unique distribution rights. In connection with the IPO and the related Reorganization, the limited partnership agreement of Summit Holdings was amended and restated to, among other things, modify its capital structure by creating LP Units. Holders of the LP Units periodically exchange their LP Units for shares of Class A common Stock of Summit Inc. Omnibus Incentive Plan In 2015, our Board of Directors and stockholders adopted the Summit Materials, Inc. 2015 Omnibus Incentive Plan (the "Plan"), which allows for grants of equity-based awards in the form of stock options, stock appreciation rights, restricted stock and restricted stock units, performance units, and other stock-based awards. The Plan authorizes the issuance of up to 13,500,000 shares of Class A common stock in the form of restricted stock units and stock options. At the May 2021 Annual Meeting, stockholders approved an increase to the number of shares of the Company’s Class A common stock that may be issued under the Plan by 4,000,000 shares of Class A common stock from the 13,500,000 shares of Class A common stock which were previously authorized for issuance to a total of 17,500,000, of which 7.9 million shares of Class A common stock were available for future grants as of January 1, 2022. Employee Stock Purchase Plan At the May 2021 Annual Meeting, stockholders approved the Summit Materials, Inc. 2021 Employee Stock Purchase Plan (the “ESPP”), which authorized 5,500,000 shares of Class A common stock for issuance under the ESPP. All eligible employees may voluntarily enroll to purchase the Company’s Class A common stock through payroll deductions at a price equal to 85% of the lower of the fair market values of the stock as of the beginning or the end of six-month offering periods. Compensation expense is measured as the discount the employee is entitled to upon purchase and is recognized over the offering period. As of January 1, 2022, 5.5 million shares of Class A common stock were reserved for future issuance through the ESPP. Restricted Stock Restricted Stock with Service-Based Vesting—Under the Plan, the Compensation Committee of the Board of Directors (the “Compensation Committee”) has granted restricted stock to members of the Board of Directors, executive officers and other key employees. These awards contain service conditions associated with continued employment or service. The terms of the restricted stock provide voting and regular dividend rights to holders of the awards. Upon vesting, the restrictions on the restricted stock lapse and the shares are considered issued and outstanding for accounting purposes. In each of 2021, 2020 and 2019, the Compensation Committee granted restricted stock to executives and key employees under the Plan as part of our annual equity award program, which vest over a two three Further, in each of 2021, 2020 and 2019, the Compensation Committee granted 34,672, 42,736 and 65,144 shares, respectively, to non-employee members of the Board of Directors for their annual service as directors. These restricted stock grants vest over a one year period. In measuring compensation expense associated with the grant of restricted stock, we use the fair value of the award, determined as the closing stock price for our Class A common stock on the date of grant. Compensation expense is recorded monthly over the vesting period of the award. Restricted stock with Service- and Market-Condition-Based Vesting—In 2021, 2020 and 2019, the Compensation Committee granted restricted stock to certain members of our executive team as part of their annual compensation package. The restricted stock vests at the end of a three Compensation expense is recorded monthly over the vesting period of the awards. The following table summarizes information for the equity awards granted in 2021: Options Restricted Stock Units Performance Stock Units Warrants Weighted Weighted Weighted Weighted average grant- Number of average grant- Number of average grant- average grant- Number of date fair value restricted date fair value performance date fair value Number of date fair value options per unit stock units per unit stock units per unit warrants per unit Beginning balance—January 2, 2021 2,038,473 $ 9.16 2,134,951 $ 18.64 428,875 $ 28.64 100,037 $ 18.00 Granted — — 727,655 28.91 129,060 47.34 — — Forfeited/ Canceled — — (360,349) 19.06 (147,578) 36.10 — — Exercised (1,745,940) 9.30 — — — — (68,518) 18.00 Vested — — (1,020,265) 19.82 — — — — Balance—January 1, 2022 292,533 $ 9.22 1,481,992 $ 22.76 410,357 $ 31.84 31,519 $ 18.00 The fair value of the time-vesting options granted was estimated as of the grant date using the Black-Scholes-Merton model, which requires the input of subjective assumptions, including the expected volatility and the expected term. No options to purchase common stock were granted in 2021, 2020 and 2019. The fair value of the performance stock units granted was estimated as of the grant date using Monte Carlo simulations, which requires the input of subjective assumptions, including the expected volatility and the expected term. Performance Stock Units 2021 2020 2019 Risk-free interest rate 0.29% 0.85% 2.49% Dividend yield N/A N/A N/A Volatility 70% 39% 36% Expected term 3 years 3 years 3 years The risk-free rate is based on the yield at the date of grant of a U.S. Treasury security with a maturity period approximating the expected term. As Summit Holdings has not historically and does not plan to issue regular dividends, a dividend yield of zero was used. The volatility assumption is based on reported data of a peer group of publicly traded companies for which historical information was available adjusted for the Company’s capital structure. The expected term is based on expectations about future exercises and represents the period of time that the units granted are expected to be outstanding. Compensation expense for time-vesting interests granted is based on the grant date fair value. The Company recognizes compensation costs on a straight-line basis over the service period, which is generally the vesting period of the award. Forfeitures are recognized as they occur. Share-based compensation expense, which is recognized in general and administrative expenses, totaled $19.7 million, $28.9 million and $20.4 million in the years ended January 1, 2022, January 2, 2021 and December 28, 2019, respectively. As of January 1, 2022, unrecognized compensation cost totaled $21.7 million. The weighted average remaining contractual term over which the unrecognized compensation cost is to be recognized is 1.8 years as of year-end 2021.
Summit Materials, LLC
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-Based Compensation	Stock-Based Compensation Prior to the IPO and related Reorganization, the capital structure of Summit Holdings consisted of six different classes of limited partnership units, each of which was subject to unique distribution rights. In connection with the IPO and the related Reorganization, the limited partnership agreement of Summit Holdings was amended and restated to, among other things, modify its capital structure by creating LP Units. Holders of the LP Units periodically exchange their LP Units for shares of Class A common Stock of Summit Inc. Omnibus Incentive Plan In 2015, our Board of Directors and stockholders adopted the Summit Materials, Inc. 2015 Omnibus Incentive Plan (the "Plan"), which allows for grants of equity-based awards in the form of stock options, stock appreciation rights, restricted stock and restricted stock units, performance units, and other stock-based awards. The Plan authorizes the issuance of up to 13,500,000 shares of Class A common stock in the form of restricted stock units and stock options. At Summit Inc.’s May 2021 annual meeting of stockholders (the “May 2021 Annual Meeting”), Summit Inc.'s stockholders approved an increase to the number of shares of Summit Inc. Class A common stock that may be issued under the Plan by 4,000,000 shares of Class A common stock from the 13,500,000 shares of Class A common stock which were previously authorized for issuance to a total of 17,500,000, of which 7.9 million shares of Class A common stock were available for future grants as of January 1, 2022. Employee Stock Purchase Plan At the May 2021 Annual Meeting, Summit Inc.'s stockholders approved the Summit Materials, Inc. 2021 Employee Stock Purchase Plan (the “ESPP”), which authorized 5,500,000 shares of Class A common stock for issuance under the ESPP. All eligible employees may voluntarily enroll to purchase the Class A common stock of Summit Inc. through payroll deductions at a price equal to 85% of the lower of the fair market values of the stock as of the beginning or the end of six-month offering periods. Compensation expense is measured as the discount the employee is entitled to upon purchase and is recognized over the offering period. As of January 1, 2022, 5.5 million shares of Class A common stock were reserved for future issuance through the ESPP. Restricted Stock Restricted Stock with Service-Based Vesting —Under the Plan, the Compensation Committee of the Board of Directors (the “Compensation Committee”) has granted restricted stock to members of the Board of Directors, executive officers and other key employees. These awards contain service conditions associated with continued employment or service. The terms of the restricted stock provide voting and regular dividend rights to holders of the awards. Upon vesting, the restrictions on the restricted stock lapse and the shares are considered issued and outstanding for accounting purposes. In each of 2021, 2020 and 2019, the Compensation Committee granted restricted stock to executives and key employees under the Plan as part of our annual equity award program, which vest over a two three Further, in each of 2021, 2020 and 2019, the Compensation Committee granted 34,672, 42,736 and 65,144 shares, respectively, to non-employee members of the Board of Directors for their annual service as directors. These restricted stock grants vest over a one year period. In measuring compensation expense associated with the grant of restricted stock, we use the fair value of the award, determined as the closing stock price for our Class A common stock on the date of grant. Compensation expense is recorded monthly over the vesting period of the award. Restricted stock with Service- and Market-Condition-Based Vesting —In 2021, 2020 and 2019, the Compensation Committee granted restricted stock to certain members of our executive team as part of their annual compensation package. The restricted stock vests at the end of a three Compensation expense is recorded monthly over the vesting period of the awards. The following table summarizes information for the equity awards granted in 2021: Options Restricted Stock Units Performance Stock Units Warrants Weighted Weighted Weighted Weighted average grant- Number of average grant- Number of average grant- average grant- Number of date fair value restricted date fair value performance date fair value Number of date fair value options per unit stock units per unit stock units per unit warrants per unit Beginning balance—January 2, 2021 2,038,473 $ 9.16 2,134,951 $ 18.64 428,875 $ 28.64 100,037 $ 18.00 Granted — — 727,655 28.91 129,060 47.34 — — Forfeited/ Canceled — — (360,349) 19.06 (147,578) 36.10 — — Exercised (1,745,940) 9.30 — — — — (68,518) 18.00 Vested — — (1,020,265) 19.82 — — — — Balance—January 1, 2022 292,533 $ 9.22 1,481,992 $ 22.76 410,357 $ 31.84 31,519 $ 18.00 The fair value of the time-vesting options granted was estimated as of the grant date using the Black-Scholes-Merton model, which requires the input of subjective assumptions, including the expected volatility and the expected term. The fair value of the performance stock units granted was estimated as of the grant date using Monte Carlo simulations, which requires the input of subjective assumptions, including the expected volatility and the expected term. No options to purchase common stock were granted in 2021, 2020 and 2019. Performance Stock Units 2021 2020 2019 Risk-free interest rate 0.29% 0.85% 2.49% Dividend yield N/A N/A N/A Volatility 70% 39% 36% Expected term 3 years 3 years 3 years The risk-free rate is based on the yield at the date of grant of a U.S. Treasury security with a maturity period approximating the expected term. As Summit Holdings has not historically and does not plan to issue regular dividends, a dividend yield of zero was used. The volatility assumption is based on reported data of a peer group of publicly traded companies for which historical information was available adjusted for the Company’s capital structure. The expected term is based on expectations about future exercises and represents the period of time that the units granted are expected to be outstanding. Compensation expense for time-vesting interests granted is based on the grant date fair value. The Company recognizes compensation costs on a straight-line basis over the service period, which is generally the vesting period of the award. Forfeitures are recognized as they occur. Share-based compensation expense, which is recognized in general and administrative expenses, totaled $19.7 million, $28.9 million and $20.4 million in the years ended January 1, 2022, January 2, 2021 and December 28, 2019, respectively. As of January 1, 2022, unrecognized compensation cost totaled $21.7 million. The weighted average remaining contractual term over which the unrecognized compensation cost is to be recognized is 1.8 years as of year-end 2021. As of January 1, 2022, the intrinsic value of outstanding options, restricted stock units and performance stock units was $6.0 million, $59.5 million and $16.5 million, respectively, and the remaining contractual term was 3.9 years, 0.8 years and 1.1 years, respectively. The weighted average strike price of 0.3 million exercisable stock options outstanding as of January 1, 2022 was $19.75 per share.

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Jan. 01, 2022
Defined Benefit Plan Disclosure [Line Items]
Employee Benefit Plans	Employee Benefit Plans Defined Contribution Plan —The Company sponsors employee 401(k) savings plans for its employees, including certain union employees. The plans provide for various required and discretionary Company matches of employees’ eligible compensation contributed to the plans. The expense for the defined contribution plans was $10.9 million, $12.1 million and $11.7 million for the years ended January 1, 2022, January 2, 2021 and December 28, 2019, respectively. Defined Benefit and Other Postretirement Benefits Plans —The Company’s subsidiary, Continental Cement, sponsors two noncontributory defined benefit pension plans for hourly and salaried employees. The plans are closed to new participants and benefits are frozen. Pension benefits for eligible hourly employees are based on a monthly pension factor for each year of credited service. Pension benefits for eligible salaried employees are generally based on years of service and average eligible compensation. Continental Cement also sponsors two unfunded healthcare and life insurance benefits plans for certain eligible retired employees. The funded status of the pension and other postretirement benefit plans is recognized in the consolidated balance sheets as the difference between the fair value of plan assets and the benefit obligations. For defined benefit pension plans, the benefit obligation is the projected benefit obligation (“PBO”) and for the healthcare and life insurance benefits plans, the benefit obligation is the accumulated postretirement benefit obligation (“APBO”). The PBO represents the actuarial present value of benefits expected to be paid upon retirement based on estimated future compensation levels. However, since the plans’ participants are not subject to future compensation increases, the plans’ PBO equals the accumulated benefit obligation (“ABO”). The APBO represents the actuarial present value of postretirement benefits attributed to employee services already rendered. The fair value of plan assets represents the current market value of assets held by an irrevocable trust fund for the sole benefit of participants. The measurement of the benefit obligations is based on the Company’s estimates and actuarial valuations. These valuations reflect the terms of the plan and use participant-specific information, such as compensation, age and years of service, as well as certain assumptions that require significant judgment, including estimates of discount rates, expected return on plan assets, rate of compensation increases, interest-crediting rates and mortality rates. The Company uses December 31 as the measurement date for its defined benefit pension and other postretirement benefit plans. Obligations and Funded Status —The following information is as of January 1, 2022 and January 2, 2021 and for the years ended January 1, 2022, January 2, 2021 and December 28, 2019: 2021 2020 Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. Change in benefit obligations: Beginning of period $ 27,827 $ 9,229 $ 26,181 $ 9,090 Service cost 58 194 71 176 Interest cost 550 189 733 242 Actuarial (gain) loss (1,594) 1,143 2,425 676 Benefits paid (1,575) (965) (1,583) (955) End of period $ 25,266 $ 9,790 $ 27,827 $ 9,229 Change in fair value of plan assets: Beginning of period $ 19,058 $ — $ 18,242 $ — Actual return on plan assets 1,304 — 1,916 — Employer contributions 1,217 965 483 955 Benefits paid (1,575) (965) (1,583) (955) End of period $ 20,004 $ — $ 19,058 $ — Funded status of plans $ (5,262) $ (9,790) $ (8,769) $ (9,229) Current liabilities $ — $ (723) $ — $ (636) Noncurrent liabilities (5,262) (9,067) (8,769) (8,593) Liability recognized $ (5,262) $ (9,790) $ (8,769) $ (9,229) Amounts recognized in accumulated other comprehensive income: Net actuarial (gain) loss $ 8,261 $ 3,591 $ 10,689 $ 2,707 Prior service cost — (1,449) — (1,690) Total amount recognized $ 8,261 $ 2,142 $ 10,689 $ 1,017 The amount recognized in accumulated other comprehensive income (“AOCI”) is the actuarial loss (credit) and prior service cost, which has not yet been recognized in periodic benefit cost. 2021 2020 2019 Pension Healthcare Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. benefits & Life Ins. Amounts recognized in other comprehensive (income) loss: Net actuarial loss (gain) $ (2,000) $ 1,143 $ 1,728 $ 675 $ 1,760 $ 165 Amortization of prior year service cost — 241 — 241 — 241 Amortization of gain (428) (259) (326) (89) (202) (39) Total amount recognized $ (2,428) $ 1,125 $ 1,402 $ 827 $ 1,558 $ 367 Components of net periodic benefit cost: Service cost $ 58 $ 194 $ 71 $ 176 $ 60 $ 166 Interest cost 550 189 733 242 928 321 Amortization of gain 428 259 326 89 202 39 Expected return on plan assets (898) — (1,221) — (1,244) — Amortization of prior service credit — (241) — (241) — (241) Net periodic (expense) benefit cost $ 138 $ 401 $ (91) $ 266 $ (54) $ 285 Assumptions— Weighted-average assumptions used to determine the benefit obligations as of year-end 2021 and 2020 are: 2021 2020 Healthcare Healthcare Pension benefits & Life Ins. Pension benefits & Life Ins. Discount rate 2.49% - 2.70% 2.30% - 2.50% 1.84% - 2.14% 1.80% - 1.82% Expected long-term rate of return on plan assets 5.00% N/A 7.00% N/A Weighted-average assumptions used to determine net periodic benefit cost for years ended January 1, 2022, January 2, 2021 and December 28, 2019: 2021 2020 2019 Healthcare Healthcare Healthcare Pension benefits & Life Ins. Pension benefits & Life Ins. Pension benefits & Life Ins. Discount rate 1.84% - 2.14% 1.82% - 2.50% 2.78% - 2.96% 2.73% - 2.79% 3.90% - 4.02% 3.87% - 3.91% Expected long-term rate of return on plan assets 5.00% N/A 7.00% N/A 7.00% N/A The expected long-term return on plan assets is based upon the Plans’ consideration of historical and forward-looking returns and the Company’s estimation of what a portfolio, with the target allocation described below, will earn over a long-term horizon. The discount rate is derived using the FTSE Pension Discount Curve. Assumed health care cost trend rates were 8.0% as of year-end 2021 and 2020, grading to an ultimate trend rate of 4.5% in 2035. Assumed health care cost trend rates have a significant effect on the amounts reported for the Company’s healthcare and life insurance benefits plans. Plan Assets —The defined benefit pension plans’ (the “Plans”) investment strategy is to minimize investment risk while generating acceptable returns. The Plans currently invest a relatively high proportion of the plan assets in fixed income securities, while the remainder is invested in equity securities, cash reserves and precious metals. The equity securities are diversified into funds with growth and value investment strategies. The target allocation for plan assets is as follows: equity securities—30%; fixed income securities—63%; cash reserves—5%; and precious metals—2%. The Plans’ current investment allocations are within the tolerance of the target allocation. The Company had no Level 3 investments as of or for the years ended January 1, 2022 and January 2, 2021. At year-end 2021 and 2020, the Plans’ assets were invested predominantly in fixed-income securities and publicly traded equities, but may invest in other asset classes in the future subject to the parameters of the investment policy. The Plans’ investments in fixed-income assets include U.S. Treasury and U.S. agency securities and corporate bonds. The Plans’ investments in equity assets include U.S. and international securities and equity funds. The Company estimates the fair value of the Plans’ assets using various valuation techniques and, to the extent available, quoted market prices in active markets or observable market inputs. The descriptions and fair value methodologies for the Plans’ assets are as follows: Fixed Income Securities —Corporate and government bonds are classified as Level 2 assets, as they are either valued at quoted market prices from observable pricing sources at the reporting date or valued based upon comparable securities with similar yields and credit ratings. Equity Securities —Equity securities are valued at the closing market price reported on a U.S. exchange where the security is actively traded and are therefore classified as Level 1 assets. Cash —The carrying amounts of cash approximate fair value due to the short-term maturity. Precious Metals— Precious metals are valued at the closing market price reported on a U.S. exchange where the security is actively traded and are therefore classified as Level 1 assets. The fair value of the Plans’ assets by asset class and fair value hierarchy level as of January 1, 2022 and January 2, 2021 are as follows: 2021 Quoted prices in active Total fair markets for identical Observable value assets (Level 1) inputs (Level 2) Fixed income securities: Intermediate—government $ 3,412 $ 3,412 $ — Intermediate—corporate 4,424 — 4,424 Short-term—government 1,727 1,727 — Short-term—corporate 79 — 79 International 821 — 821 Equity securities: U.S. Large cap value 1,912 1,912 — U.S. Large cap growth 1,330 1,330 — U.S. Mid cap value 750 750 — U.S. Mid cap growth 526 526 — U.S. Small cap value 730 730 — U.S. Small cap growth 491 491 — International 1,188 396 792 Emerging Markets 374 374 — Commodities Broad Basket 1,058 202 856 Cash 1,182 1,182 — Total $ 20,004 $ 13,032 $ 6,972 2020 Quoted prices in active Total fair markets for identical Observable value assets (Level 1) inputs (Level 2) Fixed income securities: Intermediate—government $ 3,294 $ 3,294 $ — Intermediate—corporate 3,218 — 3,218 Short-term—government 705 705 — Short-term—corporate 448 — 448 International 1,086 — 1,086 Equity securities: U.S. Large cap value 1,516 1,516 — U.S. Large cap growth 1,483 1,483 — U.S. Mid cap value 631 631 — U.S. Mid cap growth 619 619 — U.S. Small cap value 663 663 — U.S. Small cap growth 650 650 — International 1,227 407 820 Emerging Markets 409 409 — Commodities Broad Basket 1,002 182 820 Cash 2,107 2,107 — Total $ 19,058 $ 12,666 $ 6,392 Cash Flows —The Company expects to contribute approximately $0.8 million and $0.7 million in 2022 to its pension plans and to its healthcare and life insurance benefits plans, respectively. The estimated benefit payments for each of the next five years and the five-year period thereafter are as follows: Pension Healthcare and Life benefits Insurance Benefits 2022 $ 1,693 $ 723 2023 1,695 716 2024 1,655 720 2025 1,615 730 2026 1,595 736 2027 - 2031 7,371 3,560 Multiemployer Pension Plans — In 2018, through an acquisition, the Company assumed an obligation to contribute to a number of multiemployer defined benefit pension plans under the terms of collective-bargaining agreements that cover its union-represented employees. The risks of participating in multiemployer pension plans are different from single-employer plans. Assets contributed to a multiemployer plan by one employer may be used to provide benefits to employees of other participating employers. If a participating employer ceases contributing to the plan, the unfunded obligations of the plan are the responsibility of the remaining participating employers. The Company's participation in these plans for the annual period ended December 31, 2021, is outlined in the table below. The ''EIN/Pension Plan Number" column provides the Employer Identification Number (EIN) and the three-digit plan number, if applicable. Unless otherwise noted, the most recent Pension Protection Act (PPA) zone status available in 2021 and 2020 is for the plan 's year end at December 31, 2021, and December 31, 2020, respectively. The zone status is based on information the Company received from the plan and is certified by the plan's actuary. Among other factors, plans in the red zone are generally less than 65% funded, plans in the yellow zone are less than 80% funded and plans in the green zone are at least 80% funded. The "FIP/RP Status Pending/Implemented" column indicates plans for which a financial improvement plan (FIP) or a rehabilitation plan (RP) is either pending or has been implemented. The "Surcharge Imposed" column indicates whether a surcharge has been imposed on contributions to the plan. The last column lists the expiration date(s) of the collective-bargaining agreement(s) to which the plans are subject. There have been no significant changes that affect the comparability of 2021 and 2020 contributions. Expiration Date of Pension Protection Act FIP/RP Status Contributions of Company Collective- Pension EIN/ Pension Zone Status Pending/ ($ in thousands) Surcharge Bargaining Trust Fund Plan Number 2021 2020 Implemented 2021 2020 Imposed Agreement Construction Industry Laborers Pension Fund 43-6060737/001 Green - as of December 31, 2020 Green - as of December 31, 2019 None $ 107 $ 100 No 3/31/2026 Operating Engineers Local 101 Pension Plan 43-6059213/001 Green - as of December 31, 2020 Green - as of December 31, 2019 None 19 20 No 3/31/2026 Total Contributions $ 126 $ 120 The Company was not listed as providing more than 5% of the total contributions for the Operating Engineers Local 101 Pension Plan or the Construction Industry Laborers Pension Fund for the plan years 2021 and 2020 per the plans' Forms 5500. As of the date of the filing of this annual report on Form 10-K, Forms 5500 were not available for the plan year ending December 31, 2021.
Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Employee Benefit Plans	Employee Benefit Plans Defined Contribution Plan —The Company sponsors employee 401(k) savings plans for its employees, including certain union employees. The plans provide for various required and discretionary Company matches of employees’ eligible compensation contributed to the plans. The expense for the defined contribution plans was $10.9 million, $12.1 million and $11.7 million for the years ended January 1, 2022, January 2, 2021 and December 28, 2019, respectively. Defined Benefit and Other Postretirement Benefits Plans —The Company’s subsidiary, Continental Cement, sponsors two noncontributory defined benefit pension plans for hourly and salaried employees. The plans are closed to new participants and benefits are frozen. Pension benefits for eligible hourly employees are based on a monthly pension factor for each year of credited service. Pension benefits for eligible salaried employees are generally based on years of service and average eligible compensation. Continental Cement also sponsors two unfunded healthcare and life insurance benefits plans for certain eligible retired employees. The funded status of the pension and other postretirement benefit plans is recognized in the consolidated balance sheets as the difference between the fair value of plan assets and the benefit obligations. For defined benefit pension plans, the benefit obligation is the projected benefit obligation (“PBO”) and for the healthcare and life insurance benefits plans, the benefit obligation is the accumulated postretirement benefit obligation (“APBO”). The PBO represents the actuarial present value of benefits expected to be paid upon retirement based on estimated future compensation levels. However, since the plans’ participants are not subject to future compensation increases, the plans’ PBO equals the accumulated benefit obligation (“ABO”). The APBO represents the actuarial present value of postretirement benefits attributed to employee services already rendered. The fair value of plan assets represents the current market value of assets held by an irrevocable trust fund for the sole benefit of participants. The measurement of the benefit obligations is based on the Company’s estimates and actuarial valuations. These valuations reflect the terms of the plan and use participant-specific information, such as compensation, age and years of service, as well as certain assumptions that require significant judgment, including estimates of discount rates, expected return on plan assets, rate of compensation increases, interest-crediting rates and mortality rates. The Company uses December 31 as the measurement date for its defined benefit pension and other postretirement benefit plans. Obligations and Funded Status —The following information is as of January 1, 2022 and January 2, 2021 and for the years ended January 1, 2022, January 2, 2021 and December 28, 2019: 2021 2020 Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. Change in benefit obligations: Beginning of period $ 27,827 $ 9,229 $ 26,181 $ 9,090 Service cost 58 194 71 176 Interest cost 550 189 733 242 Actuarial (gain) loss (1,594) 1,143 2,425 676 Benefits paid (1,575) (965) (1,583) (955) End of period $ 25,266 $ 9,790 $ 27,827 $ 9,229 Change in fair value of plan assets: Beginning of period $ 19,058 $ — $ 18,242 $ — Actual return on plan assets 1,304 — 1,916 — Employer contributions 1,217 965 483 955 Benefits paid (1,575) (965) (1,583) (955) End of period $ 20,004 $ — $ 19,058 $ — Funded status of plans $ (5,262) $ (9,790) $ (8,769) $ (9,229) Current liabilities $ — $ (723) $ — $ (636) Noncurrent liabilities (5,262) (9,067) (8,769) (8,593) Liability recognized $ (5,262) $ (9,790) $ (8,769) $ (9,229) Amounts recognized in accumulated other comprehensive income: Net actuarial (gain) loss $ 8,261 $ 3,591 $ 10,689 $ 2,707 Prior service cost — (1,449) — (1,690) Total amount recognized $ 8,261 $ 2,142 $ 10,689 $ 1,017 The amount recognized in accumulated other comprehensive income (“AOCI”) is the actuarial loss (credit) and prior service cost, which has not yet been recognized in periodic benefit cost. 2021 2020 2019 Pension Healthcare Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. benefits & Life Ins. Amounts recognized in other comprehensive (income) loss: Net actuarial loss (gain) $ (2,000) $ 1,143 $ 1,728 $ 675 $ 1,760 $ 165 Amortization of prior year service cost — 241 — 241 — 241 Amortization of gain (428) (259) (326) (89) (202) (39) Total amount recognized $ (2,428) $ 1,125 $ 1,402 $ 827 $ 1,558 $ 367 Components of net periodic benefit cost: Service cost $ 58 $ 194 $ 71 $ 176 $ 60 $ 166 Interest cost 550 189 733 242 928 321 Amortization of gain 428 259 326 89 202 39 Expected return on plan assets (898) — (1,221) — (1,244) — Amortization of prior service credit — (241) — (241) — (241) Net periodic (expense) benefit cost $ 138 $ 401 $ (91) $ 266 $ (54) $ 285 Assumptions— Weighted-average assumptions used to determine the benefit obligations as of year-end 2021 and 2020 are: 2021 2020 Healthcare Healthcare Pension benefits & Life Ins. Pension benefits & Life Ins. Discount rate 2.49% - 2.70% 2.30% - 2.50% 1.84% - 2.14% 1.80% - 1.82% Expected long-term rate of return on plan assets 5.00% N/A 7.00% N/A Weighted-average assumptions used to determine net periodic benefit cost for years ended January 1, 2022, January 2, 2021 and December 28, 2019: 2021 2020 2019 Healthcare Healthcare Healthcare Pension benefits & Life Ins. Pension benefits & Life Ins. Pension benefits & Life Ins. Discount rate 1.84% - 2.14% 1.82% - 2.50% 2.78% - 2.96% 2.73% - 2.79% 3.90% - 4.02% 3.87% - 3.91% Expected long-term rate of return on plan assets 5.00% N/A 7.00% N/A 7.00% N/A The expected long-term return on plan assets is based upon the Plans’ consideration of historical and forward-looking returns and the Company’s estimation of what a portfolio, with the target allocation described below, will earn over a long-term horizon. The discount rate is derived using the FTSE Pension Discount Curve. Assumed health care cost trend rates were 8.0% as of year-end 2021 and 2020, grading to an ultimate trend rate of 4.5% in 2035. Assumed health care cost trend rates have a significant effect on the amounts reported for the Company’s healthcare and life insurance benefits plans. Plan Assets —The defined benefit pension plans’ (the “Plans”) investment strategy is to minimize investment risk while generating acceptable returns. The Plans currently invest a relatively high proportion of the plan assets in fixed income securities, while the remainder is invested in equity securities, cash reserves and precious metals. The equity securities are diversified into funds with growth and value investment strategies. The target allocation for plan assets is as follows: equity securities—30%; fixed income securities—63%; cash reserves—5%; and precious metals—2%. The Plans’ current investment allocations are within the tolerance of the target allocation. The Company had no Level 3 investments as of or for the years ended January 1, 2022 and January 2, 2021. At year-end 2021 and 2020, the Plans’ assets were invested predominantly in fixed-income securities and publicly traded equities, but may invest in other asset classes in the future subject to the parameters of the investment policy. The Plans’ investments in fixed-income assets include U.S. Treasury and U.S. agency securities and corporate bonds. The Plans’ investments in equity assets include U.S. and international securities and equity funds. The Company estimates the fair value of the Plans’ assets using various valuation techniques and, to the extent available, quoted market prices in active markets or observable market inputs. The descriptions and fair value methodologies for the Plans’ assets are as follows: Fixed Income Securities —Corporate and government bonds are classified as Level 2 assets, as they are either valued at quoted market prices from observable pricing sources at the reporting date or valued based upon comparable securities with similar yields and credit ratings. Equity Securities —Equity securities are valued at the closing market price reported on a U.S. exchange where the security is actively traded and are therefore classified as Level 1 assets. Cash —The carrying amounts of cash approximate fair value due to the short-term maturity. Precious Metals— Precious metals are valued at the closing market price reported on a U.S. exchange where the security is actively traded and are therefore classified as Level 1 assets. The fair value of the Plans’ assets by asset class and fair value hierarchy level as of January 1, 2022 and January 2, 2021 are as follows: 2021 Quoted prices in active Total fair markets for identical Observable value assets (Level 1) inputs (Level 2) Fixed income securities: Intermediate—government $ 3,412 $ 3,412 $ — Intermediate—corporate 4,424 — 4,424 Short-term—government 1,727 1,727 — Short-term—corporate 79 — 79 International 821 — 821 Equity securities: U.S. Large cap value 1,912 1,912 — U.S. Large cap growth 1,330 1,330 — U.S. Mid cap value 750 750 — U.S. Mid cap growth 526 526 — U.S. Small cap value 730 730 — U.S. Small cap growth 491 491 — International 1,188 396 792 Emerging Markets 374 374 — Commodities Broad Basket 1,058 202 856 Cash 1,182 1,182 — Total $ 20,004 $ 13,032 $ 6,972 2020 Quoted prices in active Total fair markets for identical Observable value assets (Level 1) inputs (Level 2) Fixed income securities: Intermediate—government $ 3,294 $ 3,294 $ — Intermediate—corporate 3,218 — 3,218 Short-term—government 705 705 — Short-term—corporate 448 — 448 International 1,086 — 1,086 Equity securities: U.S. Large cap value 1,516 1,516 — U.S. Large cap growth 1,483 1,483 — U.S. Mid cap value 631 631 — U.S. Mid cap growth 619 619 — U.S. Small cap value 663 663 — U.S. Small cap growth 650 650 — International 1,227 407 820 Emerging Markets 409 409 — Commodities Broad Basket 1,002 182 820 Cash 2,107 2,107 — Total $ 19,058 $ 12,666 $ 6,392 Cash Flows —The Company expects to contribute approximately $0.8 million and $0.7 million in 2022 to its pension plans and to its healthcare and life insurance benefits plans, respectively. The estimated benefit payments for each of the next five years and the five-year period thereafter are as follows: Pension Healthcare and Life benefits Insurance Benefits 2022 $ 1,693 $ 723 2023 1,695 716 2024 1,655 720 2025 1,615 730 2026 1,595 736 2027 - 2031 7,371 3,560 Multiemployer Pension Plans — In 2018, through an acquisition, the Company assumed an obligation to contribute to a number of multiemployer defined benefit pension plans under the terms of collective-bargaining agreements that cover its union-represented employees. The risks of participating in multiemployer pension plans are different from single-employer plans. Assets contributed to a multiemployer plan by one employer may be used to provide benefits to employees of other participating employers. If a participating employer ceases contributing to the plan, the unfunded obligations of the plan are the responsibility of the remaining participating employers. The Company's participation in these plans for the annual period ended December 31, 2021, is outlined in the table below. The ''EIN/Pension Plan Number" column provides the Employer Identification Number (EIN) and the three-digit plan number, if applicable. Unless otherwise noted, the most recent Pension Protection Act (PPA) zone status available in 2021 and 2020 is for the plan 's year end at December 31, 2021, and December 31, 2020, respectively. The zone status is based on information the Company received from the plan and is certified by the plan's actuary. Among other factors, plans in the red zone are generally less than 65% funded, plans in the yellow zone are less than 80% funded and plans in the green zone are at least 80% funded. The "FIP/RP Status Pending/Implemented" column indicates plans for which a financial improvement plan (FIP) or a rehabilitation plan (RP) is either pending or has been implemented. The "Surcharge Imposed" column indicates whether a surcharge has been imposed on contributions to the plan. The last column lists the expiration date(s) of the collective-bargaining agreement(s) to which the plans are subject. There have been no significant changes that affect the comparability of 2021 and 2020 contributions. Expiration Date of Pension Protection Act FIP/RP Status Contributions of Company Collective- Pension EIN/ Pension Zone Status Pending/ ($ in thousands) Surcharge Bargaining Trust Fund Plan Number 2021 2020 Implemented 2021 2020 Imposed Agreement Construction Industry Laborers Pension Fund 43-6060737/001 Green - as of December 31, 2020 Green - as of December 31, 2019 None $ 107 $ 100 No 3/31/2026 Operating Engineers Local 101 Pension Plan 43-6059213/001 Green - as of December 31, 2020 Green - as of December 31, 2019 None 19 20 No 3/31/2026 Total Contributions $ 126 $ 120 The Company was not listed as providing more than 5% of the total contributions for the Operating Engineers Local 101 Pension Plan or the Construction Industry Laborers Pension Fund for the plan years 2021 and 2020 per the plans' Forms 5500. As of the date of the filing of this annual report on Form 10-K, Forms 5500 were not available for the plan year ending December 31, 2021.

Accrued Mining and Landfill Rec

Accrued Mining and Landfill Reclamation	12 Months Ended
	Jan. 01, 2022
Asset Retirement Obligations [Line Items]
Accrued Mining and Landfill Reclamation	Accrued Mining and Landfill Reclamation The Company has asset retirement obligations arising from regulatory or contractual requirements to perform certain reclamation activities at the time that certain quarries and landfills are closed, which are primarily included in other noncurrent liabilities on the consolidated balance sheets. The current portion of the liabilities, $7.4 million and $10.0 million as of January 1, 2022 and January 2, 2021, respectively, is included in accrued expenses on the consolidated balance sheets. The total undiscounted anticipated costs for site reclamation as of January 1, 2022 and January 2, 2021 were $112.4 million and $112.8 million, respectively. The liabilities were initially measured at fair value and are subsequently adjusted for accretion expense, payments and changes in the amount or timing of the estimated cash flows. The corresponding asset retirement costs are capitalized as part of the carrying amount of the related long-lived asset and depreciated over the asset’s remaining useful life. The following table presents the activity for the asset retirement obligations for the years ended January 1, 2022 and January 2, 2021: 2021 2020 Beginning balance $ 43,603 $ 36,676 Acquired obligations 337 861 Change in cost estimate 1,427 6,523 Settlement of reclamation obligations (3,240) (3,095) Accretion expense 2,924 2,638 Ending balance $ 45,051 $ 43,603
Summit Materials, LLC
Asset Retirement Obligations [Line Items]
Accrued Mining and Landfill Reclamation	Accrued Mining and Landfill Reclamation The Company has asset retirement obligations arising from regulatory or contractual requirements to perform certain reclamation activities at the time that certain quarries and landfills are closed, which are primarily included in other noncurrent liabilities on the consolidated balance sheets. The current portion of the liabilities, $7.4 million and $10.0 million as of January 1, 2022 and January 2, 2021, respectively, is included in accrued expenses on the consolidated balance sheets. The total undiscounted anticipated costs for site reclamation as of January 1, 2022 and January 2, 2021 were $112.4 million and $112.8 million, respectively. The liabilities were initially measured at fair value and are subsequently adjusted for accretion expense, payments and changes in the amount or timing of the estimated cash flows. The corresponding asset retirement costs are capitalized as part of the carrying amount of the related long-lived asset and depreciated over the asset’s remaining useful life. The following table presents the activity for the asset retirement obligations for the years ended January 1, 2022 and January 2, 2021: 2021 2020 Beginning balance $ 43,603 $ 36,676 Acquired obligations 337 861 Change in cost estimate 1,427 6,523 Settlement of reclamation obligations (3,240) (3,095) Accretion expense 2,924 2,638 Ending balance $ 45,051 $ 43,603

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Jan. 01, 2022
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. 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.

Leases

Leases	12 Months Ended
	Jan. 01, 2022
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 we have entered into or reassessed, we combine lease and nonlease components. While we also own mineral leases for mining operations, those leases are outside the scope of ASU No. 2016-2, Leases (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: 2021 2020 2019 Operating lease cost $ 10,650 $ 10,134 $ 10,451 Variable lease cost 382 316 423 Short-term lease cost 42,764 44,066 38,417 Financing lease cost: Amortization of right-of-use assets 9,902 12,598 11,062 Interest on lease liabilities 2,097 3,068 3,171 Total lease cost $ 65,795 $ 70,182 $ 63,524 2021 2020 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,150 $ 28,543 Current operating lease liabilities $ 6,497 $ 8,188 Noncurrent operating lease liabilities 28,880 21,500 Total operating lease liabilities $ 35,377 $ 29,688 Finance leases: Property and equipment, gross $ 68,982 $ 92,679 Less accumulated depreciation (31,404) (32,828) Property and equipment, net $ 37,578 $ 59,851 Current finance lease liabilities $ 17,624 $ 24,601 Long-term finance lease liabilities 14,982 31,727 Total finance lease liabilities $ 32,606 $ 56,328 2021 2020 Weighted average remaining lease term (years): Operating leases 9.7 8.7 Finance lease 2.3 2.4 Weighted average discount rate: Operating leases 4.4 % 5.3 % Finance leases 5.2 % 5.2 % Maturities of lease liabilities, as of January 1, 2022, were as follows: Operating Leases Finance Leases 2022 $ 7,819 $ 18,737 2023 6,017 7,800 2024 4,612 3,209 2025 3,387 2,583 2026 2,763 990 Thereafter 19,967 1,843 Total lease payments 44,565 35,162 Less imputed interest (9,188) (2,556) Present value of lease payments $ 35,377 $ 32,606 The Company has lease agreements associated with quarry facilities under which royalty payments are made. The payments are generally based on tons sold in a particular period; however, certain agreements have minimum annual payments. Royalty expense recorded in cost of revenue during the years ended January 1, 2022, January 2, 2021 and December 28, 2019 was $34.8 million, $29.2 million and $24.3 million, respectively. Minimum contractual commitments for the subsequent five years under royalty agreements are as follows: Royalty Agreements 2022 $ 10,975 2023 10,954 2024 10,466 2025 10,158 2026 9,100
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 we have entered into or reassessed, we combine lease and nonlease components. While we also own mineral leases for mining operations, those leases are outside the scope of ASU No. 2016-2, Leases (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: 2021 2020 2019 Operating lease cost $ 10,650 $ 10,134 $ 10,451 Variable lease cost 382 316 423 Short-term lease cost 42,764 44,066 38,417 Financing lease cost: Amortization of right-of-use assets 9,902 12,598 11,062 Interest on lease liabilities 2,097 3,068 3,171 Total lease cost $ 65,795 $ 70,182 $ 63,524 2021 2020 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,150 $ 28,543 Current operating lease liabilities $ 6,497 $ 8,188 Noncurrent operating lease liabilities 28,880 21,500 Total operating lease liabilities $ 35,377 $ 29,688 Finance leases: Property and equipment, gross $ 68,982 $ 92,679 Less accumulated depreciation (31,404) (32,828) Property and equipment, net $ 37,578 $ 59,851 Current finance lease liabilities $ 17,624 $ 24,601 Long-term finance lease liabilities 14,982 31,727 Total finance lease liabilities $ 32,606 $ 56,328 2021 2020 Weighted average remaining lease term (years): Operating leases 9.7 8.7 Finance lease 2.3 2.4 Weighted average discount rate: Operating leases 4.4 % 5.3 % Finance leases 5.2 % 5.2 % Maturities of lease liabilities, as of January 1, 2022, were as follows: Operating Leases Finance Leases 2022 $ 7,819 $ 18,737 2023 6,017 7,800 2024 4,612 3,209 2025 3,387 2,583 2026 2,763 990 Thereafter 19,967 1,843 Total lease payments 44,565 35,162 Less imputed interest (9,188) (2,556) Present value of lease payments $ 35,377 $ 32,606 The Company has lease agreements associated with quarry facilities under which royalty payments are made. The payments are generally based on tons sold in a particular period; however, certain agreements have minimum annual payments. Royalty expense recorded in cost of revenue during the years ended January 1, 2022, January 2, 2021 and December 28, 2019 was $34.8 million, $29.2 million and $24.3 million, respectively. Minimum contractual commitments for the subsequent five years under royalty agreements are as follows: Royalty Agreements 2022 $ 10,975 2023 10,954 2024 10,466 2025 10,158 2026 9,100
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 we have entered into or reassessed, we combine lease and nonlease components. While we also own mineral leases for mining operations, those leases are outside the scope of ASU No. 2016-2, Leases (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: 2021 2020 2019 Operating lease cost $ 10,650 $ 10,134 $ 10,451 Variable lease cost 382 316 423 Short-term lease cost 42,764 44,066 38,417 Financing lease cost: Amortization of right-of-use assets 9,902 12,598 11,062 Interest on lease liabilities 2,097 3,068 3,171 Total lease cost $ 65,795 $ 70,182 $ 63,524 2021 2020 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,150 $ 28,543 Current operating lease liabilities $ 6,497 $ 8,188 Noncurrent operating lease liabilities 28,880 21,500 Total operating lease liabilities $ 35,377 $ 29,688 Finance leases: Property and equipment, gross $ 68,982 $ 92,679 Less accumulated depreciation (31,404) (32,828) Property and equipment, net $ 37,578 $ 59,851 Current finance lease liabilities $ 17,624 $ 24,601 Long-term finance lease liabilities 14,982 31,727 Total finance lease liabilities $ 32,606 $ 56,328 2021 2020 Weighted average remaining lease term (years): Operating leases 9.7 8.7 Finance lease 2.3 2.4 Weighted average discount rate: Operating leases 4.4 % 5.3 % Finance leases 5.2 % 5.2 % Maturities of lease liabilities, as of January 1, 2022, were as follows: Operating Leases Finance Leases 2022 $ 7,819 $ 18,737 2023 6,017 7,800 2024 4,612 3,209 2025 3,387 2,583 2026 2,763 990 Thereafter 19,967 1,843 Total lease payments 44,565 35,162 Less imputed interest (9,188) (2,556) Present value of lease payments $ 35,377 $ 32,606 The Company has lease agreements associated with quarry facilities under which royalty payments are made. The payments are generally based on tons sold in a particular period; however, certain agreements have minimum annual payments. Royalty expense recorded in cost of revenue during the years ended January 1, 2022, January 2, 2021 and December 28, 2019 was $34.8 million, $29.2 million and $24.3 million, respectively. Minimum contractual commitments for the subsequent five years under royalty agreements are as follows: Royalty Agreements 2022 $ 10,975 2023 10,954 2024 10,466 2025 10,158 2026 9,100
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 we have entered into or reassessed, we combine lease and nonlease components. While we also own mineral leases for mining operations, those leases are outside the scope of ASU No. 2016-2, Leases (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: 2021 2020 2019 Operating lease cost $ 10,650 $ 10,134 $ 10,451 Variable lease cost 382 316 423 Short-term lease cost 42,764 44,066 38,417 Financing lease cost: Amortization of right-of-use assets 9,902 12,598 11,062 Interest on lease liabilities 2,097 3,068 3,171 Total lease cost $ 65,795 $ 70,182 $ 63,524 2021 2020 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,150 $ 28,543 Current operating lease liabilities $ 6,497 $ 8,188 Noncurrent operating lease liabilities 28,880 21,500 Total operating lease liabilities $ 35,377 $ 29,688 Finance leases: Property and equipment, gross $ 68,982 $ 92,679 Less accumulated depreciation (31,404) (32,828) Property and equipment, net $ 37,578 $ 59,851 Current finance lease liabilities $ 17,624 $ 24,601 Long-term finance lease liabilities 14,982 31,727 Total finance lease liabilities $ 32,606 $ 56,328 2021 2020 Weighted average remaining lease term (years): Operating leases 9.7 8.7 Finance lease 2.3 2.4 Weighted average discount rate: Operating leases 4.4 % 5.3 % Finance leases 5.2 % 5.2 % Maturities of lease liabilities, as of January 1, 2022, were as follows: Operating Leases Finance Leases 2022 $ 7,819 $ 18,737 2023 6,017 7,800 2024 4,612 3,209 2025 3,387 2,583 2026 2,763 990 Thereafter 19,967 1,843 Total lease payments 44,565 35,162 Less imputed interest (9,188) (2,556) Present value of lease payments $ 35,377 $ 32,606 The Company has lease agreements associated with quarry facilities under which royalty payments are made. The payments are generally based on tons sold in a particular period; however, certain agreements have minimum annual payments. Royalty expense recorded in cost of revenue during the years ended January 1, 2022, January 2, 2021 and December 28, 2019 was $34.8 million, $29.2 million and $24.3 million, respectively. Minimum contractual commitments for the subsequent five years under royalty agreements are as follows: Royalty Agreements 2022 $ 10,975 2023 10,954 2024 10,466 2025 10,158 2026 9,100

Fair Value of Financial Instrum

Fair Value of Financial Instruments	12 Months Ended
	Jan. 01, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair Value Measurements— Certain acquisitions made by the Company require the payment of contingent amounts of purchase consideration. These payments are contingent on specified operating results being achieved in periods subsequent to the acquisition and will only be made if earn-out thresholds are achieved. Contingent consideration obligations are measured at fair value each reporting period. Any adjustments to fair value are recognized in earnings in the period identified. The fair value of contingent consideration as of January 1, 2022 and January 2, 2021 was: 2021 2020 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ 129 $ 654 Acquisition-related liabilities and Other noncurrent liabilities: Contingent consideration $ 1,239 $ 1,209 The fair value accounting guidance establishes the following fair value hierarchy that prioritizes the inputs used to measure fair value: Level 1 — Quoted prices in active markets for identical assets and liabilities. Level 2 — Observable inputs, other than quoted prices, for similar assets or liabilities in active markets. Level 3 — Unobservable inputs, which includes the use of valuation models. 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 January 1, 2022 and January 2, 2021 were: January 1, 2022 January 2, 2021 Fair Value Carrying Value Fair Value Carrying Value Level 1 Long-term debt(1) $ 1,653,085 $ 1,609,298 $ 1,971,087 $ 1,915,425 Level 3 Current portion of deferred consideration and noncompete obligations(2) 12,981 12,981 9,611 9,611 Long term portion of deferred consideration and noncompete obligations(3) 32,130 32,130 11,037 11,037 _____________________ (1) $6.4 million was included in current portion of debt as of January 1, 2022 and January 2, 2021. (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. Level 1 fair values are used to value investments in publicly-traded entities and assumed obligations for publicly-traded long-term debt. Level 2 fair values are typically used to value acquired receivables, inventories, machinery and equipment, land, buildings, deferred income tax assets and liabilities, liabilities for asset retirement obligations, environmental remediation and compliance obligations. Additionally, Level 2 fair values are typically used to value assumed contracts at other-than-market rates. Level 3 fair values are used to value acquired mineral reserves and leased mineral interests and other identifiable intangible assets. The fair values of mineral reserves and leased mineral interests are determined using an excess earnings approach, which requires management to estimate future cash flows. The estimate of future cash flows is based on available historical information and forecasts determined by management, but is inherently uncertain. Key assumptions in estimating future cash flows include sales price, volumes and expected profit margins, net of capital requirements. The present value of the projected net cash flows represents the fair value assigned to mineral reserves and mineral interests. The discount rate is a significant assumption used in the valuation model and is based on the required rate of return that a hypothetical market participant would assume if purchasing the acquired business. The Level 3 fair values of contingent consideration were based on 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 adjustments to the fair value of contingent consideration in 2021 or 2020. The fair values of the deferred consideration and noncompete obligations were determined based on 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 of Financial Instruments	Fair Value of Financial Instruments Fair Value Measurements— Certain acquisitions made by the Company require the payment of contingent amounts of purchase consideration. These payments are contingent on specified operating results being achieved in periods subsequent to the acquisition and will only be made if earn-out thresholds are achieved. Contingent consideration obligations are measured at fair value each reporting period. Any adjustments to fair value are recognized in earnings in the period identified. The fair value of contingent consideration as of January 1, 2022 and January 2, 2021 was: 2021 2020 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ 129 $ 654 Acquisition-related liabilities and Other noncurrent liabilities: Contingent consideration $ 1,239 $ 1,209 The fair value accounting guidance establishes the following fair value hierarchy that prioritizes the inputs used to measure fair value: Level 1 — Quoted prices in active markets for identical assets and liabilities. Level 2 — Observable inputs, other than quoted prices, for similar assets or liabilities in active markets. Level 3 — Unobservable inputs, which includes the use of valuation models. 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 January 1, 2022 and January 2, 2021 were: January 1, 2022 January 2, 2021 Fair Value Carrying Value Fair Value Carrying Value Level 1 Long-term debt(1) $ 1,653,085 $ 1,609,298 $ 1,971,087 $ 1,915,425 Level 3 Current portion of deferred consideration and noncompete obligations(2) 12,981 12,981 7,173 7,173 Long term portion of deferred consideration and noncompete obligations(3) 32,130 32,130 11,037 11,037 ______________________ (1) $6.4 million was included in current portion of debt as of January 1, 2022 and January 2, 2021. (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. Level 1 fair values are used to value investments in publicly-traded entities and assumed obligations for publicly-traded long-term debt. Level 2 fair values are typically used to value acquired receivables, inventories, machinery and equipment, land, buildings, deferred income tax assets and liabilities, liabilities for asset retirement obligations, environmental remediation and compliance obligations. Additionally, Level 2 fair values are typically used to value assumed contracts at other-than-market rates. Level 3 fair values are used to value acquired mineral reserves and leased mineral interests and other identifiable intangible assets. The fair values of mineral reserves and leased mineral interests are determined using an excess earnings approach, which requires management to estimate future cash flows. The estimate of future cash flows is based on available historical information and forecasts determined by management, but is inherently uncertain. Key assumptions in estimating future cash flows include sales price, volumes and expected profit margins, net of capital requirements. The present value of the projected net cash flows represents the fair value assigned to mineral reserves and mineral interests. The discount rate is a significant assumption used in the valuation model and is based on the required rate of return that a hypothetical market participant would assume if purchasing the acquired business. The Level 3 fair values of contingent consideration were based on 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 adjustments to the fair value of contingent consideration in 2021 or 2020. The fair values of the deferred consideration and noncompete obligations were determined based on the cash payment terms in the purchase agreements and a discount rate reflecting the Company’s credit risk. The discount rate used is generally consistent with that used when the obligations were initially recorded. Securities with a maturity of three months or less are considered cash equivalents and the fair value of these assets approximates their carrying value.

Segment Information

Segment Information	12 Months Ended
	Jan. 01, 2022
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, the Company’s Chief Operating Decision Maker (“CODM”). The CODM primarily evaluates the performance of its segments and allocates resources to them based on a segment profit metric that we call Adjusted EBITDA, which is computed as earnings from continuing operations before interest, taxes, depreciation, depletion, amortization, accretion, share-based compensation, and transaction costs, as well as various other non-recurring, non-cash amounts. The West and East segments have several acquired subsidiaries that are engaged in various activities including quarry mining, aggregate production and contracting. The Cement segment is engaged in the production of Portland cement. Assets employed by each segment include assets directly identified with those operations. Corporate assets consist primarily of cash, property, plant and equipment for corporate operations and other assets not directly identifiable with a reportable business segment. The accounting policies applicable to each segment are consistent with those used in the consolidated financial statements. The following tables display selected financial data for the Company’s reportable business segments as of and for the years ended January 1, 2022, January 2, 2021 and December 28, 2019: 2021 2020 2019 Revenue*: West $ 1,262,061 $ 1,262,196 $ 1,122,338 East 849,374 799,633 809,098 Cement 298,234 270,622 290,704 Total revenue $ 2,409,669 $ 2,332,451 $ 2,222,140 ______________________ * Intercompany sales are immaterial and the presentation above only reflects sales to external customers. 2021 2020 2019 Income from operations before taxes $ 198,637 $ 129,055 $ 78,224 Interest expense 92,240 103,595 116,509 Depreciation, depletion and amortization 226,442 218,682 214,886 Accretion 2,924 2,638 2,216 Loss on debt financings 6,016 4,064 14,565 Tax receivable agreement benefit (6,779) (7,559) 16,237 Gain on sale of businesses (20,011) — — Non-cash compensation 19,705 28,857 20,403 Other 908 2,957 (3,800) Total Adjusted EBITDA $ 520,082 $ 482,289 $ 459,240 Total Adjusted EBITDA by Segment: West $ 271,560 $ 271,052 $ 204,868 East 181,483 162,275 187,625 Cement 117,159 92,956 103,438 Corporate and other (50,120) (43,994) (36,691) Total Adjusted EBITDA $ 520,082 $ 482,289 $ 459,240 2021 2020 2019 Purchases of property, plant and equipment West $ 94,056 $ 67,500 $ 71,397 East 89,727 92,528 77,894 Cement 26,962 15,071 25,691 Total reportable segments 210,745 175,099 174,982 Corporate and other 1,237 2,150 2,513 Total purchases of property, plant and equipment $ 211,982 $ 177,249 $ 177,495 2021 2020 2019 Depreciation, depletion, amortization and accretion: West $ 99,470 $ 93,866 $ 93,256 East 86,623 86,205 81,403 Cement 39,024 37,267 38,447 Total reportable segments 225,117 217,338 213,106 Corporate and other 4,249 3,982 3,996 Total depreciation, depletion, amortization and accretion $ 229,366 $ 221,320 $ 217,102 2021 2020 2019 Total assets: West $ 1,512,298 $ 1,503,382 $ 1,379,684 East 1,292,638 1,303,742 1,288,835 Cement 844,086 850,835 868,528 Total reportable segments 3,649,022 3,657,959 3,537,047 Corporate and other 590,103 650,052 530,509 Total $ 4,239,125 $ 4,308,011 $ 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, the Company’s Chief Operating Decision Maker (“CODM”). The CODM primarily evaluates the performance of its segments and allocates resources to them based on a segment profit metric that we call Adjusted EBITDA, which is computed as earnings from continuing operations before interest, taxes, depreciation, depletion, amortization, accretion, share-based compensation, and transaction costs, as well as various other non-recurring, non-cash amounts. The West and East segments have several acquired subsidiaries that are engaged in various activities including quarry mining, aggregate production and contracting. The Cement segment is engaged in the production of Portland cement. Assets employed by each segment include assets directly identified with those operations. Corporate assets consist primarily of cash, property, plant and equipment for corporate operations and other assets not directly identifiable with a reportable business segment. The accounting policies applicable to each segment are consistent with those used in the consolidated financial statements. The following tables display selected financial data for the Company’s reportable business segments as of and for the years ended January 1, 2022, January 2, 2021 and December 28, 2019: 2021 2020 2019 Revenue*: West $ 1,262,061 $ 1,262,196 $ 1,122,338 East 849,374 799,633 809,098 Cement 298,234 270,622 290,704 Total revenue $ 2,409,669 $ 2,332,451 $ 2,222,140 ______________________ * Intercompany sales are immaterial and the presentation above only reflects sales to external customers. 2021 2020 2019 Income from operations before taxes $ 191,920 $ 121,800 $ 94,982 Interest expense 92,178 103,291 115,988 Depreciation, depletion and amortization 226,442 218,682 214,886 Accretion 2,924 2,638 2,216 Loss on debt financings 6,016 4,064 14,565 Gain on sale of businesses (20,011) — — Non-cash compensation 19,705 28,857 20,403 Other 908 2,957 (3,800) Total Adjusted EBITDA $ 520,082 $ 482,289 $ 459,240 Total Adjusted EBITDA by Segment: West $ 271,560 $ 271,052 $ 204,868 East 181,483 162,275 187,625 Cement 117,159 92,956 103,438 Corporate and other (50,120) (43,994) (36,691) Total Adjusted EBITDA $ 520,082 $ 482,289 $ 459,240 2021 2020 2019 Purchases of property, plant and equipment West $ 94,056 $ 67,500 $ 71,397 East 89,727 92,528 77,894 Cement 26,962 15,071 25,691 Total reportable segments 210,745 175,099 174,982 Corporate and other 1,237 2,150 2,513 Total purchases of property, plant and equipment $ 211,982 $ 177,249 $ 177,495 2021 2020 2019 Depreciation, depletion, amortization and accretion: West $ 99,470 $ 93,866 $ 93,256 East 86,623 86,205 81,403 Cement 39,024 37,267 38,447 Total reportable segments 225,117 217,338 213,106 Corporate and other 4,249 3,982 3,996 Total depreciation, depletion, amortization and accretion $ 229,366 $ 221,320 $ 217,102 2021 2020 2019 Total assets: West $ 1,512,298 $ 1,503,382 $ 1,379,684 East 1,292,638 1,303,742 1,288,835 Cement 844,086 850,835 868,528 Total reportable segments 3,649,022 3,657,959 3,537,047 Corporate and other 386,537 419,175 319,176 Total $ 4,035,559 $ 4,077,134 $ 3,856,223

Senior Notes' Guarantor and Non

Senior Notes' Guarantor and Non-Guarantor Financial Information	12 Months Ended
	Jan. 01, 2022
Summit Materials, LLC
Condensed Financial Statements, Captions [Line Items]
Senior Notes' Guarantor and Non-Guarantor Financial Information	Senior Notes’ Guarantor and Non-Guarantor Financial Information Summit LLC’s domestic wholly-owned subsidiary companies other than Finance Corp. are named as guarantors (collectively, the “Guarantors”) of the Senior Notes. Certain other partially-owned subsidiaries and a non-U.S. entity do not guarantee the Senior Notes (collectively, the “Non-Guarantors”). The Guarantors provide a joint and several, full and unconditional guarantee of the Senior Notes. There are no significant restrictions on Summit LLC’s ability to obtain funds from any of the Guarantor Subsidiaries in the form of dividends or loans. Additionally, there are no significant restrictions on a Guarantor Subsidiary’s ability to obtain funds from Summit LLC or its direct or indirect subsidiaries. The following condensed consolidating balance sheets, statements of operations and cash flows are provided for the Issuers, the Wholly-owned Guarantors and the Non-Guarantors. Earnings from subsidiaries are included in other income in the condensed consolidated statements of operations below. The financial information may not necessarily be indicative of the financial position, results of operations or cash flows had the guarantor or non-guarantor subsidiaries operated as independent entities. Condensed Consolidating Balance Sheets January 1, 2022 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 365,044 $ 2,264 $ 18,337 $ (4,684) $ 380,961 Accounts receivable, net 94 264,888 22,185 59 287,226 Intercompany receivables 366,619 1,746,909 — (2,113,528) — Cost and estimated earnings in excess of billings — 6,942 658 — 7,600 Inventories — 175,211 5,549 — 180,760 Other current assets 3,036 8,920 1,107 — 13,063 Total current assets 734,793 2,205,134 47,836 (2,118,153) 869,610 Property, plant and equipment, net 10,013 1,742,721 90,174 — 1,842,908 Goodwill — 1,104,019 60,731 — 1,164,750 Intangible assets, net — 64,466 4,930 — 69,396 Operating lease right-of-use assets 5,612 19,693 4,845 — 30,150 Other assets 4,417,039 220,500 576 (4,579,370) 58,745 Total assets $ 5,167,457 $ 5,356,533 $ 209,092 $ (6,697,523) $ 4,035,559 Liabilities and Members' Interest Current liabilities: Current portion of debt $ 6,354 $ — $ — $ — $ 6,354 Current portion of acquisition-related liabilities — 13,110 — — 13,110 Accounts payable 6,284 114,405 8,095 59 128,843 Accrued expenses 55,440 94,858 2,522 (4,684) 148,136 Current operating lease liabilities 780 5,053 664 — 6,497 Intercompany payables 1,607,816 502,334 3,378 (2,113,528) — Billings in excess of costs and estimated earnings — 6,960 441 — 7,401 Total current liabilities 1,676,674 736,720 15,100 (2,118,153) 310,341 Long-term debt 1,591,019 — — — 1,591,019 Acquisition-related liabilities — 33,369 — — 33,369 Noncurrent operating lease liabilities 9,647 15,101 4,132 — 28,880 Other noncurrent liabilities 5,173 227,348 118,906 (164,421) 187,006 Total liabilities 3,282,513 1,012,538 138,138 (2,282,574) 2,150,615 Total members' interest 1,884,944 4,343,995 70,954 (4,414,949) 1,884,944 Total liabilities and members' interest $ 5,167,457 $ 5,356,533 $ 209,092 $ (6,697,523) $ 4,035,559 Condensed Consolidating Balance Sheets January 2, 2021 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 401,074 $ 10,287 $ 10,461 $ (3,641) $ 418,181 Accounts receivable, net 4 230,199 24,384 109 254,696 Intercompany receivables 404,459 1,303,293 — (1,707,752) — Cost and estimated earnings in excess of billings — 7,504 1,162 — 8,666 Inventories — 193,417 6,891 — 200,308 Other current assets 2,840 6,797 1,791 — 11,428 Total current assets 808,377 1,751,497 44,689 (1,711,284) 893,279 Property, plant and equipment, net 9,410 1,746,045 94,714 — 1,850,169 Goodwill — 1,142,083 60,208 — 1,202,291 Intangible assets, net — 47,852 — — 47,852 Operating lease right-of-use assets 2,615 21,880 4,048 — 28,543 Other assets 4,022,729 207,699 493 (4,175,921) 55,000 Total assets $ 4,843,131 $ 4,917,056 $ 204,152 $ (5,887,205) $ 4,077,134 Liabilities and Members' Interest Current liabilities: Current portion of debt $ 6,354 $ — $ — $ — $ 6,354 Current portion of acquisition-related liabilities — 7,827 — — 7,827 Accounts payable 3,889 108,805 8,619 109 121,422 Accrued expenses 54,108 106,320 4,014 (3,641) 160,801 Current operating lease liabilities 913 6,114 1,161 — 8,188 Intercompany payables 1,215,043 485,401 7,308 (1,707,752) — Billings in excess of costs and estimated earnings — 15,508 991 — 16,499 Total current liabilities 1,280,307 729,975 22,093 (1,711,284) 321,091 Long-term debt 1,892,347 — — — 1,892,347 Acquisition-related liabilities — 12,246 — — 12,246 Noncurrent operating lease liabilities 2,567 16,062 2,871 — 21,500 Other noncurrent liabilities 5,142 208,540 117,921 (164,421) 167,182 Total liabilities 3,180,363 966,823 142,885 (1,875,705) 2,414,366 Total members' interest 1,662,768 3,950,233 61,267 (4,011,500) 1,662,768 Total liabilities and members' interest $ 4,843,131 $ 4,917,056 $ 204,152 $ (5,887,205) $ 4,077,134 Condensed Consolidating Statements of Operations and Comprehensive Income Year Ended January 1, 2022 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 2,307,127 $ 116,408 $ (13,866) $ 2,409,669 Cost of revenue (excluding items shown separately below) — 1,665,196 85,080 (13,866) 1,736,410 General and administrative expenses 70,384 116,374 4,070 — 190,828 Depreciation, depletion, amortization and accretion 4,249 213,900 11,217 — 229,366 Operating (loss) income (74,633) 311,657 16,041 — 253,065 Other income, net (382,983) (15,891) (588) 388,440 (11,022) Interest expense (income) 135,206 (48,529) 5,501 — 92,178 Gain on sale of business — (20,011) — — (20,011) Income from operation before taxes 173,144 396,088 11,128 (388,440) 191,920 Income tax expense 2,173 16,079 2,697 — 20,949 Net income attributable to Summit LLC $ 170,971 $ 380,009 $ 8,431 $ (388,440) $ 170,971 Comprehensive income attributable to member of Summit Materials, LLC $ 173,528 $ 378,706 $ 7,177 $ (385,883) $ 173,528 Condensed Consolidating Statements of Operations and Comprehensive Income Year ended January 2, 2021 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 2,259,865 $ 89,752 $ (17,166) $ 2,332,451 Cost of revenue (excluding items shown separately below) — 1,663,957 63,863 (17,166) 1,710,654 General and administrative expenses 72,504 96,526 6,274 — 175,304 Depreciation, depletion, amortization and accretion 3,983 210,038 7,299 — 221,320 Operating (loss) income (76,487) 289,344 12,316 — 225,173 Other (income) loss, net (328,914) (2,473) (198) 331,667 82 Interest expense (income) 130,176 (31,402) 4,517 — 103,291 Income from operation before taxes 122,251 323,219 7,997 (331,667) 121,800 Income tax expense (benefit) 1,514 (4,737) 4,286 — 1,063 Net income attributable to Summit LLC $ 120,737 $ 327,956 $ 3,711 $ (331,667) $ 120,737 Comprehensive income (loss) attributable to member of Summit Materials, LLC $ 123,125 $ 330,185 $ (906) $ (329,279) $ 123,125 Condensed Consolidating Statements of Operations and Comprehensive Income Year ended December 28, 2019 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 2,139,457 $ 94,879 $ (12,196) $ 2,222,140 Cost of revenue (excluding items shown separately below) — 1,587,374 70,838 (12,196) 1,646,016 General and administrative expenses 58,099 81,434 5,931 — 145,464 Depreciation, depletion, amortization and accretion 3,997 207,277 5,828 — 217,102 Operating (loss) income (62,096) 263,372 12,282 — 213,558 Other (income) loss, net (279,517) (8,767) (790) 291,662 2,588 Interest expense (income) 127,734 (16,561) 4,815 — 115,988 Income from continuing operations before taxes 89,687 288,700 8,257 (291,662) 94,982 Income tax (benefit) expense 1,090 3,377 1,918 — 6,385 Net income attributable to member of Summit Materials, LLC $ 88,597 $ 285,323 $ 6,339 $ (291,662) $ 88,597 Comprehensive income attributable to member of Summit Materials, LLC $ 91,242 $ 287,394 $ 1,623 $ (289,017) $ 91,242 Condensed Consolidating Statements of Cash Flows For the year ended January 1, 2022 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ (136,008) $ 471,106 $ 26,831 $ — $ 361,929 Cash flow from investing activities: Acquisitions, net of cash acquired — (19,513) — — (19,513) Purchase of property, plant and equipment (1,237) (201,038) (9,707) — (211,982) Proceeds from the sale of property, plant, and equipment — 10,894 780 — 11,674 Proceeds from the sale of a business — 128,337 — — 128,337 Other — 236 — — 236 Net cash used for investing activities (1,237) (81,084) (8,927) — (91,248) Cash flow from financing activities: Proceeds from investment by member 29,685 2,766 — — 32,451 Loans received from and payments made on loans from other Summit Companies 381,393 (370,940) (9,410) (1,043) — Payments on long-term debt (306,355) (22,011) (644) — (329,010) Payments on acquisition-related liabilities — (7,860) — — (7,860) Distributions from partnership (2,500) — — — (2,500) Other (1,008) — — — (1,008) Net cash provided by (used in) financing activities 101,215 (398,045) (10,054) (1,043) (307,927) Impact of cash on foreign currency — — 26 — 26 Net (decrease) increase in cash (36,030) (8,023) 7,876 (1,043) (37,220) Cash — Beginning of period 401,074 10,287 10,461 (3,641) 418,181 Cash — End of period $ 365,044 $ 2,264 $ 18,337 $ (4,684) $ 380,961 Condensed Consolidating Statements of Cash Flows For the year ended January 2, 2021 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ (135,895) $ 502,595 $ 42,169 $ — $ 408,869 Cash flow from investing activities: Acquisitions, net of cash acquired — (92,085) (31,392) — (123,477) Purchase of property, plant and equipment (2,150) (173,228) (1,871) — (177,249) Proceeds from the sale of property, plant, and equipment — 13,935 83 — 14,018 Other — 1,121 — — 1,121 Net cash used for investing activities (2,150) (250,257) (33,180) — (285,587) Cash flow from financing activities: Proceeds from investment by member (91,142) 87,925 4,260 — 1,043 Net proceeds from debt issuance 700,000 — — — 700,000 Loans received from and payments made on loans from other Summit Companies 298,656 (288,711) (12,781) 2,836 — Payments on long-term debt (657,942) (15,911) (192) — (674,045) Payments on acquisition-related liabilities — (30,757) — — (30,757) Financing costs (9,605) — — — (9,605) Distributions from partnership (2,500) — — — (2,500) Other (822) (85) — — (907) Net cash provided by (used in) financing activities 236,645 (247,539) (8,713) 2,836 (16,771) Impact of cash on foreign currency — — 351 — 351 Net increase in cash 98,600 4,799 627 2,836 106,862 Cash — Beginning of period 302,474 5,488 9,834 (6,477) 311,319 Cash — End of period $ 401,074 $ 10,287 $ 10,461 $ (3,641) $ 418,181 Condensed Consolidating Statements of Cash Flows For the year ended December 28, 2019 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ (112,019) $ 431,323 $ 17,880 $ — $ 337,184 Cash flow from investing activities: Acquisitions, net of cash acquired — (5,392) — — (5,392) Purchase of property, plant and equipment (2,513) (163,652) (11,330) — (177,495) Proceeds from the sale of property, plant, and equipment — 21,083 90 — 21,173 Proceeds from the sale of a business — — — — — Other — (1,095) — — (1,095) Net cash used for investing activities (2,513) (149,056) (11,240) — (162,809) Cash flow from financing activities: Proceeds from investment by member (21,614) 40,690 — — 19,076 Net proceeds from debt issuance 300,000 — — — 300,000 Loans received from and payments made on loans from other Summit Companies 287,029 (280,836) (4,586) (1,607) — Payments on long-term debt (256,354) (13,650) (225) — (270,229) Payments on acquisition-related liabilities — (31,383) — — (31,383) Financing costs (6,312) — — — (6,312) Distributions from partnership (2,500) — — — (2,500) Other (462) (40) — — (502) Net cash provided by financing activities 299,787 (285,219) (4,811) (1,607) 8,150 Impact of cash on foreign currency — — 286 — 286 Net (decrease) increase in cash 185,255 (2,952) 2,115 (1,607) 182,811 Cash — Beginning of period 117,219 8,440 7,719 (4,870) 128,508 Cash — End of period $ 302,474 $ 5,488 $ 9,834 $ (6,477) $ 311,319

Summary of Organization and S_2

Summary of Organization and Significant Accounting Policies (Policies)	12 Months Ended
	Jan. 01, 2022
Company Information
Principles of Consolidation	Principles of Consolidation —The consolidated financial statements include the accounts of Summit Inc. and its majority owned subsidiaries. All intercompany balances and transactions have been eliminated. As a result of the Reorganization, Summit Holdings became a variable interest entity over which Summit Inc. has 100% voting power and control and for which Summit Inc. has the obligation to absorb losses and the right to receive benefits. The Company’s fiscal year is based on a 52-53 week year with each quarter composed of 13 weeks ending on a Saturday. The year ended January 2, 2021 was a 53-week year. For a summary of the changes in Summit Inc.’s ownership of Summit Holdings, see Note 11, Stockholders’ Equity.
Use of Estimates	Use of Estimates—Preparation of these consolidated financial statements in conformity with U.S. generally accepted accounting principles (“U.S. GAAP”) requires management to make estimates and assumptions. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities and reported amounts of revenue and expenses. Such estimates include the valuation of accounts receivable, inventories, valuation of deferred tax assets, goodwill, intangibles and other long-lived assets, the tax receivable agreement (“TRA”) liability, pension and other postretirement obligations, and asset retirement obligations. Estimates also include revenue earned on contracts and costs to complete contracts. Most of the Company’s paving and related services are performed under fixed unit-price contracts with state and local governmental entities. Management regularly evaluates its estimates and assumptions based on historical experience and other factors, including the current economic environment. As future events and their effects cannot be determined with precision, actual results can differ significantly from estimates made. Changes in estimates, including those resulting from continuing changes in the economic environment, are reflected in the Company’s consolidated financial statements when the change in estimate occurs.
Business and Credit Concentrations	Business and Credit Concentrations—The Company’s operations are conducted primarily across 21 U.S. states and in British Columbia, Canada, with the most significant revenue generated in Texas, Utah, Kansas and Missouri. The Company’s accounts receivable consist primarily of amounts due from customers within these areas. Therefore, collection of these accounts is dependent on the economic conditions in the aforementioned states, as well as specific situations affecting individual customers. Credit granted within the Company’s trade areas has been granted to many customers and management does not believe that a significant concentration of credit exists with respect to any individual customer or group of customers.
Accounts Receivable	Accounts Receivable —Accounts receivable are stated at the amount management expects to collect from outstanding balances. Management provides for probable uncollectible amounts through a charge to earnings and a credit to a valuation allowance based on its assessment of the collectability of individual accounts. In establishing the allowance, management considers historical losses adjusted to take into account current market conditions and its customers’ financial condition, the amount of receivables in dispute, the current receivables aging and current payment terms. Balances that remain outstanding after reasonable collection efforts are exercised are written off through a charge to the valuation allowance. The balances billed but not paid by customers, pursuant to retainage provisions included in contracts, are generally due upon completion of the contracts.
Revenue Recognition	Revenue Recognition —We earn revenue from the sale of products, which primarily include aggregates, cement, ready-mix concrete and asphalt, but also include concrete products and plastics components, and from the provision of services, which are primarily paving and related services, but also include landfill operations, the receipt and disposal of waste that is converted to fuel for use in our cement plants. Products We earn revenue from the sale of products, which primarily include aggregates, cement, ready-mix concrete and asphalt, but also include concrete products, net of discounts or allowances, if any, and freight and delivery charges billed to customers. Revenue for product sales is recognized when evidence of an arrangement exists and when control passes, which generally is when the product is shipped. Aggregates and cement products are sold point-of-sale through purchase orders. When the product is sold on account, collectability typically occurs 30 to 60 days after the sale. Revenue is recognized when cash is received from the customer at the point of sale or when the products are delivered or collected on site. There are no other timing implications that will create a contract asset or liability, and contract modifications are unlikely given the timing and nature of the transaction. Material sales are likely to have multiple performance obligations if the product is sold with delivery. In these instances, delivery most often occurs on the same day as the control of the product transfers to the customer. As a result, even in the case of multiple performance obligations, the performance obligations are satisfied concurrently and revenue is recognized simultaneously. Services We earn revenue from the provision of services, which are primarily paving and related services, but also include landfill operations and the receipt and disposal of waste that is converted to fuel for use in our cement plants. Revenue from the receipt of waste fuels is recognized when the waste is accepted and a corresponding liability is recognized for the costs to process the waste into fuel for the manufacturing of cement or to ship the waste offsite for disposal in accordance with applicable regulations. Collectability of service contracts is due reasonably after certain milestones in the contract are performed. Milestones vary by project, but are typically calculated using monthly progress based on the percentage of completion or a customer’s engineer review of progress. The majority of the time, collection occurs within 90 days of billing and cash is received within the same fiscal year as services performed. On most projects, the customer will withhold a portion of the invoice for retainage, which may last longer than a year depending on the job. Revenue derived from paving and related services is recognized over time based on the proportion of costs incurred to date relative to the total estimated costs at completion, which approximates progress towards completion. Under this method, we recognize paving and related services revenue as services are rendered. 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, and therefore, revenue, are opened and completed within one year, with most activity during the spring, summer and fall. We estimate profit as the difference between total estimated revenue and total estimated cost of a contract and recognize that profit over the life of the contract based on input measures. We generally measure progress toward completion on long- term paving and related services contracts based on the proportion of costs incurred to date relative to total estimated costs at completion. We include revisions of estimated profits on contracts in earnings under the cumulative catch-up method, under which the effect of revisions in estimates is recognized immediately. If a revised estimate of contract profitability reveals an anticipated loss on the contract, we recognize the loss in the period it is identified. The actual cost to total estimated cost method of accounting involves the use of various estimating techniques to project costs at completion, and in some cases includes estimates of recoveries asserted against the customer for changes in specifications or other disputes. Contract estimates involve various assumptions and projections relative to the outcome of future events over multiple periods, including future labor productivity and availability, the nature and complexity of the work to be performed, the cost and availability of materials, the effect of delayed performance, and the availability and timing of funding from the customer. These estimates are based on our best judgment. A significant change in one or more of these estimates could affect the profitability of one or more of our contracts. We review our contract estimates regularly to assess revisions in contract values and estimated costs at completion. Inherent uncertainties in estimating costs make it at least reasonably possible that the estimates used will change within the near term and over the life of the contracts. No material adjustments to a contract were recognized in the year ended January 1, 2022. We recognize claims when the amount of the claim can be estimated reliably and it is legally enforceable. In evaluating these criteria, we consider the contractual basis for the claim, the cause of any additional costs incurred, the reasonableness of those costs and the objective evidence available to support the claim. When the contract includes variable consideration, we estimate the amount of consideration to which we will be entitled in exchange for transferring the promised goods or services to a customer. The amount of estimated variable consideration included in the transaction price is the amount for which it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved. Types of variable consideration include, but are not limited to, liquidated damages and other performance penalties and production and placement bonuses. The majority of contract modifications relate to the original contract and are often an extension of the original performance obligation. Predominately, modifications are not distinct from the terms in the original contract; therefore, they are considered part of a single performance obligation. We account for the modification using a cumulative catch-up adjustment. However, there are instances where goods or services in a modification are distinct from those transferred prior to the modification. In these situations, we account for the modifications as either a separate contract or prospectively depending on the facts and circumstances of the modification. Generally, construction contracts contain mobilization costs which are categorized as costs to fulfill a contract. These costs are excluded from any measure of progress toward contract fulfillment. These costs do not result in the transfer of control of a good or service to the customer and are amortized over the life of the contract. Costs and estimated earnings in excess of billings are composed principally of revenue recognized on contracts on the percentage of completion method for which billings had not been presented to customers because the amounts were not billable under the contract terms at the balance sheet date. In accordance with the contract terms, the unbilled receivables at the balance sheet date are expected to be billed in following periods. Billings in excess of costs and estimated earnings represent billings in excess of revenue recognized.
Inventories	Inventories —Inventories consist of stone that has been removed from quarries and processed for future sale, cement, raw materials and finished concrete blocks. Inventories are valued at the lower of cost or net realizable value and are accounted for on a first-in first-out basis or an average cost basis. If items become obsolete or otherwise unusable or if quantities exceed what is projected to be sold within a reasonable period of time, they will be charged to costs of revenue in the period that the items are designated as obsolete or excess inventory. Stripping costs are costs of removing overburden and waste material to access aggregate materials and are expensed as incurred.
Property, Plant and Equipment, net	Property, Plant and Equipment, net —Property, plant and equipment are recorded at cost, less accumulated depreciation, depletion and amortization. Expenditures for additions and improvements that significantly add to the productive capacity or extend the useful life of an asset are capitalized. Repair and maintenance costs that do not substantially expand productive capacity or extend the life of property, plant and equipment are expensed as incurred. Landfill airspace is included in property, plant and equipment at cost and is amortized based on the portion of the airspace used during the period compared to the gross estimated value of available airspace, which is updated periodically as circumstances dictate. Management reassesses the landfill airspace capacity with any changes in value recorded in cost of revenue. Capitalized landfill costs include expenditures for the acquisition of land and related airspace, engineering and permitting costs, cell construction costs and direct site improvement costs. Upon disposal of an asset, the cost and related accumulated depreciation are removed from the Company’s accounts and any gain or loss is included in general and administrative expenses. The Company reviews the carrying value of property, plant and equipment for impairment whenever events or circumstances indicate that the carrying value of an asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition. Such indicators may include, among others, deterioration in general economic conditions, adverse changes in the markets in which an entity operates, increases in input costs that have a negative effect on earnings and cash flows or a trend of negative or declining cash flows over multiple periods. Property, plant and equipment is tested for impairment at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets. As a result, the property, plant and equipment impairment test is at a significantly lower level than the level at which goodwill is tested for impairment. In markets where the Company does not produce downstream products, such as ready-mix concrete, asphalt paving mix and paving and related services, the lowest level of largely independent identifiable cash flows is at the individual aggregates operation or a group of aggregates operations collectively serving a local market or the cement operations. Conversely, in vertically-integrated markets, the cash flows of the downstream and upstream businesses are not largely independently identifiable and the vertically-integrated operations are considered the lowest level of largely independent identifiable cash flows. Aggregates mineral bearing land and interests are included in property, plant and equipment. When leased mineral interests are acquired during a business combination, they are valued using an excess earnings approach for the life of the proven and probable reserves. Depletion expense is recorded using a units of production methodology.
Accrued Mining and Landfill Reclamation	Accrued Mining and Landfill Reclamation —The mining reclamation reserve and financial commitments for landfill closure and post-closure activities are based on management’s estimate of future cost requirements to reclaim property at both currently operating and closed sites. Estimates of these obligations have been developed based on management’s interpretation of current requirements and proposed regulatory changes and are intended to approximate fair value. Costs are estimated in current dollars, inflated until the expected time of payment, and then discounted back to present value using a credit-adjusted risk-free rate on obligations of similar maturity, adjusted to reflect the Company’s credit rating. Changes in the credit-adjusted risk-free rate do not change recorded liabilities. However, subsequent increases in the recognized obligations are measured using a current credit-adjusted risk-free rate. Decreases in the recognized obligations are measured at the initial credit-adjusted risk-free rate. Significant changes in inflation rates, or the amount or, timing of future cost estimates typically result in both (1) a current adjustment to the recorded liability (and corresponding adjustment to the asset) and (2) a change in accretion of the liability and depreciation of the asset to be recorded prospectively over the remaining capacity of the unmined quarry or landfill.
Goodwill	Goodwill —Goodwill represents the purchase price paid in excess of the fair value of net tangible and intangible assets acquired. Goodwill recorded in connection with the Company’s acquisitions is primarily attributable to the expected profitability, assembled workforces of the acquired businesses and the synergies expected to arise after the Company’s acquisition of those businesses. Goodwill is not amortized, but is tested annually for impairment as of the first day of the fourth quarter and at any time that events or circumstances indicate that goodwill may be impaired. A qualitative approach may first be applied to determine whether it is more likely than not that the estimated fair value of a reporting unit is less than its carrying amount. If, as a result of the qualitative assessment, it is determined that an impairment is more likely than not, the two-step quantitative impairment test is then performed, otherwise further analysis is not required. The two-step impairment test first identifies potential goodwill impairment for each reporting unit and then, if necessary, measures the amount of the impairment loss.
Income Taxes	Income Taxes —Summit Inc. is a corporation subject to income taxes in the United States. Certain subsidiaries, including Summit Holdings, or subsidiary groups of the Company are taxable separate from Summit Inc. The provision for income taxes, or Summit Inc.’s proportional share of the provision, are included in the Company’s consolidated financial statements. The Company’s deferred income tax assets and liabilities are computed for differences between the tax basis and financial statement amounts that will result in taxable or deductible amounts in the future. The computed deferred balances are based on enacted tax laws and applicable rates for the periods in which the differences are expected to affect taxable income. A valuation allowance is recognized for deferred tax assets if it is more likely than not that some portion or all of the net deferred tax assets will not be realized. In making such a determination, all available positive and negative evidence is considered, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If the Company determines it would be able to realize its deferred tax assets for which a valuation allowance had been recorded then an adjustment would be made to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. The Company evaluates the tax positions taken on income tax returns that remain open and positions expected to be taken on the current year tax returns to identify uncertain tax positions. Unrecognized tax benefits on uncertain tax positions are recorded on the basis of a two-step process in which (1) the Company determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the largest amount of tax benefit that is more than 50 percent likely to be realized is recognized. Interest and penalties related to unrecognized tax benefits are recorded in income tax expense (benefit).
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 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. As noted above, we periodically evaluate the realizability of the deferred tax assets resulting from the exchange of LP Units for Class A common stock. If the deferred tax assets are determined to be realizable, we then assess whether payment of amounts under the TRA have become probable. If so, we record a TRA liability equal to 85% of such deferred tax assets. In subsequent periods, we assess the realizability of all of our deferred tax assets subject to the TRA. Should we determine a deferred tax asset with a valuation allowance is realizable in a subsequent period, the related valuation allowance will be released and consideration of a corresponding TRA liability will be assessed. The realizability of deferred tax assets, including those subject to the TRA, is dependent upon the generation of future taxable income during the periods in which those deferred tax assets become deductible and consideration of prudent and feasible tax-planning strategies. The measurement of the TRA 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.
Earnings per Share	Earnings per Share— The Company computes basic earnings per share attributable to stockholders by dividing income attributable to Summit Inc. by the weighted-average shares of Class A common stock outstanding. Diluted earnings per share reflects the potential dilution beyond shares for basic earnings per share that could occur if securities or other contracts to issue common stock were exercised, converted into common stock, or resulted in the issuance of common stock that would have shared in the Company’s earnings. Since the Class B common stock has no economic value, those shares are not included in the weighted-average common share amount for basic or diluted earnings per share. In addition, as the shares of Class A common stock are issued by Summit Inc., the earnings and equity interests of noncontrolling interests are not included in basic earnings per share.
New Accounting Standards	New Accounting Standards— In August 2018, the FASB issued 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
Company Information
Principles of Consolidation	Principles of Consolidation –The consolidated financial statements include the accounts of Summit LLC and its majority owned subsidiaries. All intercompany balances and transactions have been eliminated. The Company attributes consolidated member’s interest and net income separately to the controlling and noncontrolling interests. Noncontrolling interests in consolidated subsidiaries represent a 20% ownership in Ohio Valley Asphalt, LLC and, prior to the initial public offering (“IPO”) and concurrent purchase of the noncontrolling interests Continental Cement Company, L.L.C. (“Continental Cement”), a 30% redeemable ownership in Continental Cement. The Company accounts for investments in entities for which it has an ownership of 20% to 50% using the equity method of accounting. The Company’s fiscal year is based on a 52-53 week year with each quarter composed of 13 weeks ending on a Saturday. The year ended January 2, 2021 was a 53-week year.
Use of Estimates	Use of Estimates — Preparation of these consolidated financial statements in conformity with U.S. generally accepted accounting principles (“U.S. GAAP”) requires management to make estimates and assumptions. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities and reported amounts of revenue and expenses. Such estimates include the valuation of accounts receivable, inventories, valuation of deferred tax assets, goodwill, intangibles and other long-lived assets, pension and other postretirement obligations and asset retirement obligations. Estimates also include revenue earned on contracts and costs to complete contracts. Most of the Company’s paving and related services are performed under fixed unit-price contracts with state and local governmental entities. Management regularly evaluates its estimates and assumptions based on historical experience and other factors, including the current economic environment. As future events and their effects cannot be determined with precision, actual results can differ significantly from estimates made. Changes in estimates, including those resulting from continuing changes in the economic environment, are reflected in the Company’s consolidated financial statements when the change in estimate occurs.
Business and Credit Concentrations	Business and Credit Concentrations— The Company’s operations are conducted primarily across 21 U.S. states and in British Columbia, Canada, with the most significant revenue generated in Texas, Utah, Kansas and Missouri. The Company’s accounts receivable consist primarily of amounts due from customers within these areas. Therefore, collection of these accounts is dependent on the economic conditions in the aforementioned states, as well as specific situations affecting individual customers. Credit granted within the Company’s trade areas has been granted to many customers and management does not
Accounts Receivable	Accounts Receivable —Accounts receivable are stated at the amount management expects to collect from outstanding balances. Management provides for probable uncollectible amounts through a charge to earnings and a credit to a valuation allowance based on its assessment of the collectability of individual accounts. In establishing the allowance, management considers historical losses adjusted to take into account current market conditions and its customers’ financial condition, the amount of receivables in dispute, the current receivables aging and current payment terms. Balances that remain outstanding after reasonable collection efforts are exercised are written off through a charge to the valuation allowance. The balances billed but not paid by customers, pursuant to retainage provisions included in contracts, are generally due upon completion of the contracts.
Revenue Recognition	Revenue Recognition —We earn revenue from the sale of products, which primarily include aggregates, cement, ready-mix concrete and asphalt, but also include concrete products and plastics components, and from the provision of services, which are primarily paving and related services, but also include landfill operations, the receipt and disposal of waste that is converted to fuel for use in our cement plants. Products We earn revenue from the sale of products, which primarily include aggregates, cement, ready-mix concrete and asphalt, but also include concrete products, net of discounts or allowances, if any, and freight and delivery charges billed to customers. Revenue for product sales is recognized when evidence of an arrangement exists and when control passes, which generally is when the product is shipped. Aggregates and cement products are sold point-of-sale through purchase orders. When the product is sold on account, collectability typically occurs 30 to 60 days after the sale. Revenue is recognized when cash is received from the customer at the point of sale or when the products are delivered or collected on site. There are no other timing implications that will create a contract asset or liability, and contract modifications are unlikely given the timing and nature of the transaction. Material sales are likely to have multiple performance obligations if the product is sold with delivery. In these instances, delivery most often occurs on the same day as the control of the product transfers to the customer. As a result, even in the case of multiple performance obligations, the performance obligations are satisfied concurrently and revenue is recognized simultaneously. Services We earn revenue from the provision of services, which are primarily paving and related services, but also include landfill operations and the receipt and disposal of waste that is converted to fuel for use in our cement plants. Revenue from the receipt of waste fuels is recognized when the waste is accepted and a corresponding liability is recognized for the costs to process the waste into fuel for the manufacturing of cement or to ship the waste offsite for disposal in accordance with applicable regulations. Collectability of service contracts is due reasonably after certain milestones in the contract are performed. Milestones vary by project, but are typically calculated using monthly progress based on the percentage of completion or a customer’s engineer review of progress. The majority of the time, collection occurs within 90 days of billing and cash is received within the same fiscal year as services performed. On most projects, the customer will withhold a portion of the invoice for retainage, which may last longer than a year depending on the job. Revenue derived from paving and related services is recognized over time based on the proportion of costs incurred to date relative to the total estimated costs at completion, which approximates progress towards completion. Under this method, we recognize paving and related services revenue as services are rendered. 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, and therefore, revenue, are opened and completed within one year, with most activity during the spring, summer and fall. We estimate profit as the difference between total estimated revenue and total estimated cost of a contract and recognize that profit over the life of the contract based on input measures. We generally measure progress toward completion on long-term paving and related services contracts based on the proportion of costs incurred to date relative to total estimated costs at completion. We include revisions of estimated profits on contracts in earnings under the cumulative catch-up method, under which the effect of revisions in estimates is recognized immediately. If a revised estimate of contract profitability reveals an anticipated loss on the contract, we recognize the loss in the period it is identified. The actual cost to total estimated cost method of accounting involves the use of various estimating techniques to project costs at completion, and in some cases includes estimates of recoveries asserted against the customer for changes in specifications or other disputes. Contract estimates involve various assumptions and projections relative to the outcome of future events over multiple periods, including future labor productivity and availability, the nature and complexity of the work to be performed, the cost and availability of materials, the effect of delayed performance, and the availability and timing of funding from the customer. These estimates are based on our best judgment. A significant change in one or more of these estimates could affect the profitability of one or more of our contracts. We review our contract estimates regularly to assess revisions in contract values and estimated costs at completion. Inherent uncertainties in estimating costs make it at least reasonably possible that the estimates used will change within the near term and over the life of the contracts. No material adjustments to a contract were recognized in the year ended January 1, 2022. We recognize claims when the amount of the claim can be estimated reliably and it is legally enforceable. In evaluating these criteria, we consider the contractual basis for the claim, the cause of any additional costs incurred, the reasonableness of those costs and the objective evidence available to support the claim. When the contract includes variable consideration, we estimate the amount of consideration to which we will be entitled in exchange for transferring the promised goods or services to a customer. The amount of estimated variable consideration included in the transaction price is the amount for which it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved. Types of variable consideration include, but are not limited to, liquidated damages and other performance penalties and production and placement bonuses. The majority of contract modifications relate to the original contract and are often an extension of the original performance obligation. Predominately, modifications are not distinct from the terms in the original contract; therefore, they are considered part of a single performance obligation. We account for the modification using a cumulative catch-up adjustment. However, there are instances where goods or services in a modification are distinct from those transferred prior to the modification. In these situations, we account for the modifications as either a separate contract or prospectively depending on the facts and circumstances of the modification. Generally, construction contracts contain mobilization costs which are categorized as costs to fulfill a contract. These costs are excluded from any measure of progress toward contract fulfillment. These costs do not result in the transfer of control of a good or service to the customer and are amortized over the life of the contract. Costs and estimated earnings in excess of billings are composed principally of revenue recognized on contracts on the percentage of completion method for which billings had not been presented to customers because the amounts were not billable under the contract terms at the balance sheet date. In accordance with the contract terms, the unbilled receivables at the balance sheet date are expected to be billed in following periods. Billings in excess of costs and estimated earnings represent billings in excess of revenue recognized.
Inventories	Inventories —Inventories consist of stone that has been removed from quarries and processed for future sale, cement, raw materials and finished concrete blocks. Inventories are valued at the lower of cost or net realizable value and are accounted for on a first-in first-out basis or an average cost basis. If items become obsolete or otherwise unusable or if quantities exceed what is projected to be sold within a reasonable period of time, they will be charged to costs of revenue in the period that the items are designated as obsolete or excess inventory. Stripping costs are costs of removing overburden and waste material to access aggregate materials and are expensed as incurred.
Property, Plant and Equipment, net	Property, Plant and Equipment, net —Property, plant and equipment are recorded at cost, less accumulated depreciation, depletion and amortization. Expenditures for additions and improvements that significantly add to the productive capacity or extend the useful life of an asset are capitalized. Repair and maintenance costs that do not substantially expand productive capacity or extend the life of property, plant and equipment are expensed as incurred. Landfill airspace is included in property, plant and equipment at cost and is amortized based on the portion of the airspace used during the period compared to the gross estimated value of available airspace, which is updated periodically as circumstances dictate. Management reassesses the landfill airspace capacity with any changes in value recorded in cost of revenue. Capitalized landfill costs include expenditures for the acquisition of land and related airspace, engineering and permitting costs, cell construction costs and direct site improvement costs. Upon disposal of an asset, the cost and related accumulated depreciation are removed from the Company’s accounts and any gain or loss is included in general and administrative expenses. The Company reviews the carrying value of property, plant and equipment for impairment whenever events or circumstances indicate that the carrying value of an asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition. Such indicators may include, among others, deterioration in general economic conditions, adverse changes in the markets in which an entity operates, increases in input costs that have a negative effect on earnings and cash flows or a trend of negative or declining cash flows over multiple periods. Property, plant and equipment is tested for impairment at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets. As a result, the property, plant and equipment impairment test is at a significantly lower level than the level at which goodwill is tested for impairment. In markets where the Company does not produce downstream products, such as ready-mix concrete, asphalt paving mix and paving and related services, the lowest level of largely independent identifiable cash flows is at the individual aggregates operation or a group of aggregates operations collectively serving a local market or the cement operations. Conversely, in vertically-integrated markets, the cash flows of the downstream and upstream businesses are not largely independently identifiable and the vertically-integrated operations are considered the lowest level of largely independent identifiable cash flows. Aggregates mineral bearing land and interests are included in property, plant and equipment. When leased mineral interests are acquired during a business combination, they are valued using an excess earnings approach for the life of the proven and probable reserves. Depletion expense is recorded using a units of production methodology.
Accrued Mining and Landfill Reclamation	Accrued Mining and Landfill Reclamation —The mining reclamation reserve and financial commitments for landfill closure and post-closure activities are based on management’s estimate of future cost requirements to reclaim property at both currently operating and closed sites. Estimates of these obligations have been developed based on management’s interpretation of current requirements and proposed regulatory changes and are intended to approximate fair value. Costs are estimated in current dollars, inflated until the expected time of payment, and then discounted back to present value using a credit-adjusted risk-free rate on obligations of similar maturity, adjusted to reflect the Company’s credit rating. Changes in the credit-adjusted risk-free rate do not change recorded liabilities. However, subsequent increases in the recognized obligations are measured using a current credit-adjusted risk-free rate. Decreases in the recognized obligations are measured at the initial credit-adjusted risk-free rate. Significant changes in inflation rates, or the amount or, timing of future cost estimates typically result in both (1) a current adjustment to the recorded liability (and corresponding adjustment to the asset) and (2) a change in accretion of the liability and depreciation of the asset to be recorded prospectively over the remaining capacity of the unmined quarry or landfill.
Goodwill	Goodwill —Goodwill represents the purchase price paid in excess of the fair value of net tangible and intangible assets acquired. Goodwill recorded in connection with the Company’s acquisitions is primarily attributable to the expected profitability, assembled workforces of the acquired businesses and the synergies expected to arise after the Company’s acquisition of those businesses. Goodwill is not amortized, but is tested annually for impairment as of the first day of the fourth quarter and at any time that events or circumstances indicate that goodwill may be impaired. A qualitative approach may first be applied to determine whether it is more likely than not that the estimated fair value of a reporting unit is less than its carrying amount. If, as a result of the qualitative assessment, it is determined that an impairment is more likely than not, the two-step quantitative impairment test is then performed, otherwise further analysis is not required. The two-step impairment test first identifies potential goodwill impairment for each reporting unit and then, if necessary, measures the amount of the impairment loss.
Income Taxes	Income Taxes —As a limited liability company, the Company’s federal and state income tax attributes are generally passed to its member. However, certain subsidiaries, or subsidiary groups, of the Company are taxable entities subject to income taxes in the United States and Canada, the provisions for which are included in the consolidated financial statements. Significant judgments and estimates are required in the determination of the consolidated income tax expense. The Company’s deferred income tax assets and liabilities are computed for differences between the tax basis and financial statement amounts that will result in taxable or deductible amounts in the future. The computed deferred balances are based on enacted tax laws and applicable rates for the periods in which the differences are expected to affect taxable income. A valuation allowance is recognized for deferred tax assets if it is more likely than not that some portion or all of the net deferred tax assets will not be realized. In making such a determination, all available positive and negative evidence is considered, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If the Company determines it would be able to realize its deferred tax assets for which a valuation allowance had been recorded then an adjustment would be made to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. The Company evaluates the tax positions taken on income tax returns that remain open and positions expected to be taken on the current year tax returns to identify uncertain tax positions. Unrecognized tax benefits on uncertain tax positions are recorded on the basis of a two-step process in which (1) the Company determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the largest amount of tax benefit that is more than 50 percent likely to be realized is recognized. Interest and penalties related to unrecognized tax benefits are recorded in income tax expense (benefit).
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. In August 2018, the FASB issued ASU No. 2018-14, Compensation-Retirement Benefits-Defined Benefit Plans-General (Subtopic 715-20): Disclosure Framework Changes to The Disclosure Requirements for Defined Benefits Plans, which modifies the disclosure requirements of employer-sponsored defined benefit and other postretirement benefits plans. The ASU is effective for fiscal years beginning after December 15, 2020 and interim periods within those fiscal years. The adoption of this new ASU did not have a material impact on our consolidated financial results.

Acquisitions and Dispositions (

Acquisitions and Dispositions (Tables)	12 Months Ended
	Jan. 01, 2022
Summary of Acquisitions by Region	The following table summarizes the Company’s acquisitions by region and period: 2021 2020 2019 West — 2 2 East 3 1 —
Summary of Assets Acquired and Liabilities Assumed	The purchase price allocation, primarily the valuation of property, plant and equipment for the acquisitions completed during the year end ended 2021 have not yet been finalized due to the recent timing of the acquisitions, status of the valuation of property, plant and equipment and finalization of related tax returns. The following table summarizes aggregated information regarding the fair values of the assets acquired and liabilities assumed as of the respective acquisition dates: 2021 2020 Financial assets $ — $ 8,696 Inventories 2,406 2,856 Property, plant and equipment 19,668 130,042 Intangible assets 702 — Other assets 98 2,790 Financial liabilities (1,742) (4,469) Other long-term liabilities (470) (16,069) Net assets acquired 20,662 123,846 Goodwill — — Purchase price 20,662 123,846 Acquisition-related liabilities (1,149) — Other — (369) Net cash paid for acquisitions $ 19,513 $ 123,477
Schedule of Remaining Payments Under Noncompete and Deferred Consideration Agreements	The remaining payments due under these noncompete and deferred consideration agreements are as follows: 2022 $ 13,001 2023 12,167 2024 6,870 2025 7,317 2026 6,068 Thereafter 10,385 Total scheduled payments 55,808 Present value adjustments (10,697) Total noncompete obligations and deferred consideration $ 45,111
Summit Materials, LLC
Summary of Acquisitions by Region	The following table summarizes the Company’s acquisitions by region and period: 2021 2020 2019 West — 2 2 East 3 1 —
Summary of Assets Acquired and Liabilities Assumed	The following table summarizes aggregated information regarding the fair values of the assets acquired and liabilities assumed as of the respective acquisition dates: 2021 2020 Financial assets $ — $ 8,696 Inventories 2,406 2,856 Property, plant and equipment 19,668 130,042 Intangible assets 702 — Other assets 98 2,790 Financial liabilities (1,742) (4,469) Other long-term liabilities (470) (16,069) Net assets acquired 20,662 123,846 Goodwill — — Purchase price 20,662 123,846 Acquisition-related liabilities (1,149) — Other — (369) Net cash paid for acquisitions $ 19,513 $ 123,477
Schedule of Remaining Payments Under Noncompete and Deferred Consideration Agreements	The remaining payments due under these noncompete and deferred consideration agreements are as follows: 2022 $ 13,001 2023 12,167 2024 6,870 2025 7,317 2026 6,068 Thereafter 10,385 Total scheduled payments 55,808 Present value adjustments (10,697) Total noncompete obligations and deferred consideration $ 45,111

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Jan. 01, 2022
Goodwill by Reportable Segment and in Total	The following table presents goodwill by reportable segments and in total: West East Cement Total Balance—December 28, 2019 $ 584,617 $ 410,426 $ 204,656 $ 1,199,699 Acquisitions (1) 19 — — 19 Foreign currency translation adjustments 1,573 — — 1,573 Balance—January 2, 2021 $ 586,209 $ 410,426 $ 204,656 $ 1,201,291 Dispositions (2) (16,222) (21,841) — (38,063) Foreign currency translation adjustments 522 — — 522 Balance—January 1, 2022 $ 570,509 $ 388,585 $ 204,656 $ 1,163,750 ______________________ (1) Reflects goodwill from 2020 acquisitions and working capital adjustments from prior year acquisitions. (2) Reflects goodwill derecognition from dispositions completed during 2021.
Summit Materials, LLC
Goodwill by Reportable Segment and in Total	The following table presents goodwill by reportable segments and in total: West East Cement Total Balance—December 28, 2019 $ 585,617 $ 410,426 $ 204,656 $ 1,200,699 Acquisitions (1) 19 — — 19 Foreign currency translation adjustments 1,573 — — 1,573 Balance—January 2, 2021 $ 587,209 $ 410,426 $ 204,656 $ 1,202,291 Dispositions (2) (16,222) (21,841) — (38,063) Foreign currency translation adjustments 522 — — 522 Balance—January 1, 2022 $ 571,509 $ 388,585 $ 204,656 $ 1,164,750 ______________________ (1) Reflects goodwill from 2020 acquisitions and working capital adjustments from prior year acquisitions. (2) Reflects goodwill derecognition from dispositions completed during 2021.

Revenue Recognition (Tables)

Revenue Recognition (Tables)	12 Months Ended
	Jan. 01, 2022
Revenue from External Customer [Line Items]
Summary of Revenue by Products	Revenue by product for the years ended January 1, 2022, January 2, 2021 and December 28, 2019 consisted of the following: 2021 2020 2019 Revenue by product*: Aggregates $ 573,157 $ 498,007 $ 469,670 Cement 282,081 257,629 266,235 Ready-mix concrete 702,062 668,060 607,622 Asphalt 311,046 349,350 330,750 Paving and related services 337,311 381,430 360,234 Other 204,012 177,975 187,629 Total revenue $ 2,409,669 $ 2,332,451 $ 2,222,140 ______________________ * Revenue from the liquid asphalt terminals is included in asphalt revenue.
Summary of Contract Assets and Liabilities	The following table outlines the significant changes in contract assets and contract liability balances from January 2, 2021 to January 1, 2022. Also included in the table is the net change in the estimate as a percentage of aggregate revenue for such contracts: Costs and estimated Billings in excess earnings in of costs and excess of billings estimated earnings Balance—January 2, 2021 $ 8,666 $ 16,499 Changes in revenue billed, contract price or cost estimates (95) (8,969) Divestitures (967) (131) Other (4) 2 Balance—January 1, 2022 $ 7,600 $ 7,401
Summary of Accounts Receivable, Net	Accounts receivable, net consisted of the following as of January 1, 2022 and January 2, 2021: 2021 2020 Trade accounts receivable $ 230,714 $ 191,871 Construction contract receivables 47,054 47,179 Retention receivables 13,094 18,824 Receivables from related parties 292 1,339 Accounts receivable 291,154 259,213 Less: Allowance for doubtful accounts (3,928) (4,517) Accounts receivable, net $ 287,226 $ 254,696
Summit Materials, LLC
Revenue from External Customer [Line Items]
Summary of Revenue by Products	Revenue by product for the years ended January 1, 2022, January 2, 2021 and December 28, 2019 consisted of the following: 2021 2020 2019 Revenue by product*: Aggregates $ 573,157 $ 498,007 $ 469,670 Cement 282,081 257,629 266,235 Ready-mix concrete 702,062 668,060 607,622 Asphalt 311,046 349,350 330,750 Paving and related services 337,311 381,430 360,234 Other 204,012 177,975 187,629 Total revenue $ 2,409,669 $ 2,332,451 $ 2,222,140 ______________________ *Revenue from the liquid asphalt terminals is included in asphalt revenue.
Summary of Contract Assets and Liabilities	The following table outlines the significant changes in contract assets and contract liability balances from January 2, 2021 to January 1, 2022. Also included in the table is the net change in the estimate as a percentage of aggregate revenue for such contracts: Costs and estimated Billings in excess earnings in of costs and excess of billings estimated earnings Balance—January 2, 2021 $ 8,666 $ 16,499 Changes in revenue billed, contract price or cost estimates (95) (8,969) Divestitures (967) (131) Other (4) 2 Balance—January 1, 2022 $ 7,600 $ 7,401
Summary of Accounts Receivable, Net	Accounts receivable, net consisted of the following as of January 1, 2022 and January 2, 2021: 2021 2020 Trade accounts receivable $ 230,714 $ 191,871 Construction contract receivables 47,054 47,179 Retention receivables 13,094 18,824 Receivables from related parties 292 1,339 Accounts receivable 291,154 259,213 Less: Allowance for doubtful accounts (3,928) (4,517) Accounts receivable, net $ 287,226 $ 254,696

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Jan. 01, 2022
Inventory [Line Items]
Components of Inventories	Inventories consisted of the following as of January 1, 2022 and January 2, 2021: 2021 2020 Aggregate stockpiles $ 130,640 $ 137,938 Finished goods 22,690 32,993 Work in process 8,277 9,281 Raw materials 19,153 20,096 Total $ 180,760 $ 200,308
Summit Materials, LLC
Inventory [Line Items]
Components of Inventories	Inventories consisted of the following as of January 1, 2022 and January 2, 2021: 2021 2020 Aggregate stockpiles $ 130,640 $ 137,938 Finished goods 22,690 32,993 Work in process 8,277 9,281 Raw materials 19,153 20,096 Total $ 180,760 $ 200,308

Property, Plant and Equipment_2

Property, Plant and Equipment, net and Intangibles, net (Tables)	12 Months Ended
	Jan. 01, 2022
Property, Plant and Equipment [Line Items]
Summary of Property, Plant and Equipment	Property, plant and equipment, net consisted of the following as of January 1, 2022 and January 2, 2021: 2021 2020 Mineral bearing land and leased interests $ 535,198 $ 468,966 Land (non-mineral bearing) 196,843 197,432 Buildings and improvements 185,472 181,198 Plants, machinery and equipment 1,405,694 1,397,410 Mobile equipment and barges 560,515 543,133 Truck and auto fleet 54,700 56,163 Landfill airspace and improvements 52,258 52,202 Office equipment 47,389 45,942 Construction in progress 71,352 40,648 Property, plant and equipment 3,109,421 2,983,094 Less accumulated depreciation, depletion and amortization (1,266,513) (1,132,925) Property, plant and equipment, net $ 1,842,908 $ 1,850,169 Buildings and improvements 10 - 30 years Plant, machinery and equipment 7 - 20 years Office equipment 3 - 7 years Truck and auto fleet 5 - 8 years Mobile equipment and barges 6 - 8 years Landfill airspace and improvements 10 - 30 years Other 4 - 20 years
Intangible Assets by Type and in Total	The following table shows intangible assets by type and in total: January 1, 2022 January 2, 2021 Gross Net Gross Net Carrying Accumulated Carrying Carrying Accumulated Carrying Amount Amortization Amount Amount Amortization Amount Operating permits $ 33,671 $ (2,467) $ 31,204 $ 33,671 $ (1,207) $ 32,464 Mineral leases 19,927 (8,922) 11,005 19,225 (7,571) 11,654 Reserve rights 25,586 (3,329) 22,257 6,234 (2,504) 3,730 Other 5,481 (551) 4,930 586 (582) 4 Total intangible assets $ 84,665 $ (15,269) $ 69,396 $ 59,716 $ (11,864) $ 47,852
Estimated Amortization Expense for Intangible Assets	The estimated amortization expense for intangible assets for each of the next five years and thereafter is as follows: 2022 $ 4,145 2023 4,012 2024 3,916 2025 3,872 2026 3,727 Thereafter 49,724 Total $ 69,396
Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Summary of Property, Plant and Equipment	Property, plant and equipment, net consisted of the following as of January 1, 2022 and January 2, 2021: 2021 2020 Mineral bearing land and leased interests $ 535,198 $ 468,966 Land (non-mineral bearing) 196,843 197,432 Buildings and improvements 185,472 181,198 Plants, machinery and equipment 1,405,694 1,397,410 Mobile equipment and barges 560,515 543,133 Truck and auto fleet 54,700 56,163 Landfill airspace and improvements 52,258 52,202 Office equipment 47,389 45,942 Construction in progress 71,352 40,648 Property, plant and equipment 3,109,421 2,983,094 Less accumulated depreciation, depletion and amortization (1,266,513) (1,132,925) Property, plant and equipment, net $ 1,842,908 $ 1,850,169 Buildings and improvements 10 - 30 years Plant, machinery and equipment 7 - 20 years Office equipment 3 - 7 years Truck and auto fleet 5 - 8 years Mobile equipment and barges 6 - 8 years Landfill airspace and improvements 10 - 30 years Other 4 - 20 years
Intangible Assets by Type and in Total	: January 1, 2022 January 2, 2021 Gross Net Gross Net Carrying Accumulated Carrying Carrying Accumulated Carrying Amount Amortization Amount Amount Amortization Amount Operating permits $ 33,671 $ (2,467) $ 31,204 $ 33,671 $ (1,207) $ 32,464 Mineral leases 19,927 (8,922) 11,005 19,225 (7,571) 11,654 Reserve rights 25,586 (3,329) 22,257 6,234 (2,504) 3,730 Other 5,481 (551) 4,930 586 (582) 4 Total intangible assets $ 84,665 $ (15,269) $ 69,396 $ 59,716 $ (11,864) $ 47,852
Estimated Amortization Expense for Intangible Assets	The estimated amortization expense for intangible assets for each of the next five years and thereafter is as follows: 2022 $ 4,145 2023 4,012 2024 3,916 2025 3,872 2026 3,727 Thereafter 49,724 Total $ 69,396

Accrued Expenses (Tables)

Accrued Expenses (Tables)	12 Months Ended
	Jan. 01, 2022
Schedule Of Accrued Expenses [Line Items]
Components of Accrued Expenses	Accrued expenses consisted of the following as of January 1, 2022 and January 2, 2021: 2021 2020 Interest $ 22,762 $ 21,860 Payroll and benefits 38,894 46,026 Finance lease obligations 17,624 24,601 Insurance 20,480 18,355 Non-income taxes 19,409 15,669 Deferred asset purchase payments 4,912 9,749 Professional fees 1,524 828 Other (1) 21,871 23,482 Total $ 147,476 $ 160,570 ______________________ (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 January 1, 2022 and January 2, 2021: 2021 2020 Interest $ 22,762 $ 21,860 Payroll and benefits 38,894 46,026 Finance lease obligations 17,624 24,601 Insurance 20,480 18,355 Non-income taxes 20,069 15,900 Deferred asset purchase payments 4,912 9,749 Professional fees 1,524 828 Other (1) 21,871 23,482 Total $ 148,136 $ 160,801 ______________________ (1) Consists primarily of current portion of asset retirement obligations and miscellaneous accruals.

Debt (Tables)

Debt (Tables)	12 Months Ended
	Jan. 01, 2022
Schedule of Debt	Debt consisted of the following as of January 1, 2022 and January 2, 2021: 2021 2020 Term Loan, due 2024: $610.0 million and $616.3 million, net of $0.7 million and $0.9 million discount at January 1, 2022 and January 2, 2021, respectively $ 609,298 $ 615,425 5 1⁄8% Senior Notes, due 2025 — 300,000 6 1⁄2% Senior Notes, due 2027 300,000 300,000 5 1⁄4% Senior Notes, due 2029 700,000 700,000 Total 1,609,298 1,915,425 Current portion of long-term debt 6,354 6,354 Long-term debt $ 1,602,944 $ 1,909,071
Schedule of Contractual Payments of Long-Term Debt	The contractual payments of long-term debt, including current maturities, for the five years subsequent to January 1, 2022, are as follows: 2022 $ 6,354 2023 6,354 2024 597,252 2025 — 2026 — Thereafter 1,000,000 Total 1,609,960 Less: Original issue net discount (662) Less: Capitalized loan costs (11,925) Total debt $ 1,597,373
Summary of Activity for Deferred Financing Fees	The following table presents the activity for the deferred financing fees for the years ended January 1, 2022 and January 2, 2021: Deferred financing fees Balance—December 28, 2019 $ 15,436 Loan origination fees 9,605 Amortization (3,336) Write off of deferred financing fees (3,338) Balance—January 2, 2021 $ 18,367 Amortization (3,202) Write off of deferred financing fees (2,116) Balance—January 1, 2022 $ 13,049
Summit Materials, LLC
Schedule of Debt	Debt consisted of the following as of January 1, 2022 and January 2, 2021: 2021 2020 Term Loan, due 2024: $610.0 million and $616.3 million, net of $0.7 million and $0.9 million discount at January 1, 2022 and January 2, 2021, respectively $ 609,298 $ 615,425 5 1⁄8% Senior Notes, due 2025 — 300,000 6 1⁄2% Senior Notes, due 2027 300,000 300,000 5 1⁄4% Senior Notes, due 2029 700,000 700,000 Total 1,609,298 1,915,425 Current portion of long-term debt 6,354 6,354 Long-term debt $ 1,602,944 $ 1,909,071
Schedule of Contractual Payments of Long-Term Debt	The contractual payments of long-term debt, including current maturities, for the five years subsequent to January 1, 2022, are as follows: 2022 $ 6,354 2023 6,354 2024 597,252 2025 — 2026 — Thereafter 1,000,000 Total 1,609,960 Less: Original issue net discount (662) Less: Capitalized loan costs (11,925) Total debt $ 1,597,373
Summary of Activity for Deferred Financing Fees	The following table presents the activity for the deferred financing fees for the years ended January 1, 2022 and January 2, 2021: Deferred financing fees Balance—December 28, 2019 $ 15,436 Loan origination fees 9,605 Amortization (3,336) Write off of deferred financing fees (3,338) Balance—January 2, 2021 $ 18,367 Amortization (3,202) Write off of deferred financing fees (2,116) Balance—January 1, 2022 $ 13,049

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Jan. 01, 2022
Income Taxes [Line Items]
Components of Income Tax Benefit	For the years ended January 1, 2022, January 2, 2021 and December 28, 2019, income taxes consisted of the following: 2021 2020 2019 Provision for income taxes: Current $ 8,030 $ 3,827 $ 69 Deferred 36,326 (16,012) 17,032 Income tax expense (benefit) $ 44,356 $ (12,185) $ 17,101
Schedule of Reconciliation of Income Tax (Benefit) Expense	The effective tax rate on pre-tax income differs from the U.S. statutory rate of 21% for 2021, 2020 and 2019, respectively, due to the following: 2021 2020 2019 Income tax expense (benefit) at federal statutory tax rate $ 41,273 $ 27,100 $ 16,427 Less: Income tax benefit at federal statutory tax rate for LLC entities (459) (593) (658) State and local income taxes 7,287 5,067 3,792 Permanent differences (5,493) (3,345) (6,272) Effective tax rate change 2,317 4,257 (2,006) Basis differences from divestitures 3,766 — — Unrecognized tax benefits — (41,548) 18,885 Tax receivable agreement (benefit) expense 28 (6) 2,436 Change in valuation allowance — — (17,691) Other (4,363) (3,117) 2,188 Income tax expense (benefit) $ 44,356 $ (12,185) $ 17,101
Components of Net Deferred Income Tax Liability	The following table summarizes the components of the net deferred income tax asset (liability) as January 1, 2022 and January 2, 2021: 2021 2020 Deferred tax assets (liabilities): Net intangible assets $ 177,220 $ 199,497 Accelerated depreciation (199,357) (209,644) Net operating loss 224,014 227,560 Investment in limited partnership (38,548) (33,139) Mining reclamation reserve 3,341 3,306 Working capital (e.g., accrued compensation, prepaid assets) 39,571 45,972 Less valuation allowance (1,675) (1,675) Deferred tax assets 204,566 231,877 Less foreign deferred tax liability (included in other noncurrent liabilities) (16,939) (18,393) Net deferred tax asset $ 187,627 $ 213,484
Summary of Valuation Allowance	2021 2020 Valuation Allowance: Beginning balance $ (1,675) $ (1,675) Current year decreases (increases) from operations — — Ending balance $ (1,675) $ (1,675)
Summit Materials, LLC
Income Taxes [Line Items]
Components of Income Tax Benefit	For the years ended January 1, 2022, January 2, 2021 and December 28, 2019, income taxes consisted of the following: 2021 2020 2019 Provision for income taxes: Current $ 8,459 $ 3,827 $ 69 Deferred 12,490 (2,764) 6,316 Income tax expense (benefit) $ 20,949 $ 1,063 $ 6,385
Schedule of Reconciliation of Income Tax (Benefit) Expense	The effective tax rate on pre-tax income differs from the U.S. statutory rate of 21% for 2021, 2020 and 2019, respectively, due to the following: 2021 2020 2019 Income tax expense (benefit) at federal statutory tax rate $ 40,303 $ 25,577 $ 19,947 Less: Income tax benefit at federal statutory tax rate for LLC entities (27,821) (17,647) (15,387) State and local income taxes 3,604 2,073 1,680 Permanent differences 427 2,479 13 Effective tax rate change 201 681 (725) Divestment differences 3,766 — — Unrecognized tax benefits — (11,525) 5,038 Valuation allowance — — (2,478) Other 469 (575) (1,703) Income tax benefit $ 20,949 $ 1,063 $ 6,385
Components of Net Deferred Income Tax Liability	The following table summarizes the components of the net deferred income tax asset (liability) as January 1, 2022 and January 2, 2021: 2021 2020 Deferred tax (liabilities) assets: Accelerated depreciation $ (65,149) $ (70,588) Net operating loss 11,602 26,929 Investment in limited partnership (21,737) (18,931) Net intangible assets (2,734) (3,264) Mining reclamation reserve 1,258 1,652 Working capital (e.g., accrued compensation, prepaid assets) 1,493 1,590 Net deferred tax liabilities (75,267) (62,612) Less valuation allowance (1,675) (1,675) Net deferred tax liability $ (76,942) $ (64,287)
Summary of Valuation Allowance	2021 2020 Valuation Allowance: Beginning balance $ (1,675) $ (1,675) Current year decreases (increases) from operations — — Ending balance $ (1,675) $ (1,675)

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Jan. 01, 2022
Earnings Per Share [Abstract]
Schedule of Basic Earnings Per Share	The following table shows the calculation of basic income per share: 2021 2020 2019 Net income attributable to Summit Inc. $ 152,184 $ 137,967 $ 59,066 Weighted average shares of Class A stock outstanding 117,436,234 114,014,749 112,204,067 Add: Nonvested restricted stock awards of retirement eligible shares 213,846 212,443 — Weighted average basic shares outstanding 117,650,080 114,227,192 112,204,067 Basic earnings per share $ 1.29 $ 1.21 $ 0.53 Diluted net income attributable to Summit Inc. $ 152,184 $ 137,967 $ 59,066 Weighted average shares of Class A stock outstanding 117,436,234 114,014,749 112,204,067 Add: stock options 282,677 3,390 87,290 Add: warrants 17,674 — 4,206 Add: restricted stock units 816,966 520,871 342,620 Add: performance stock units 188,381 92,758 46,535 Weighted average dilutive shares outstanding 118,741,932 114,631,768 112,684,718 Diluted earnings per share $ 1.28 $ 1.20 $ 0.52
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: 2021 2020 2019 Antidilutive shares: LP Units 1,867,853 3,060,248 3,372,706 Warrants — 100,037 —

Stockholder's Equity_Members'_2

Stockholder's Equity/Members' Interest (Tables)	12 Months Ended
	Jan. 01, 2022
Company Information
Schedule of Changes in Ownership of Summit Holdings	The following table summarizes the changes in our ownership of Summit Holdings: Summit Inc. Shares (Class A) LP Units Total Summit Inc. Ownership Percentage Balance — December 28, 2019 113,309,385 3,249,657 116,559,042 97.2 % Exchanges during period 376,487 (376,487) — Stock option exercises 54,517 — 54,517 Other equity transactions 650,206 — 650,206 Balance — January 2, 2021 114,390,595 2,873,170 117,263,765 97.5 % Exchanges during period 1,559,164 (1,559,164) — Stock option exercises 1,745,940 — 1,745,940 Other equity transactions 1,009,409 — 1,009,409 Balance — January 1, 2022 118,705,108 1,314,006 120,019,114 98.9 %
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 comprehensive retirement plans adjustments income (loss) Balance — December 28 , 2019 $ 2,171 $ 1,277 $ 3,448 Postretirement liability adjustment, net of tax (1,638) — (1,638) Foreign currency translation adjustment, net of tax — 3,393 3,393 Balance — January 2, 2021 $ 533 $ 4,670 $ 5,203 Postretirement liability adjustment, net of tax 975 — 975 Foreign currency translation adjustment, net of tax — 905 905 Balance — January 1, 2022 $ 1,508 $ 5,575 $ 7,083
Summit Materials, LLC
Company Information
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 income (loss) Balance — December 28 , 2019 $ (6,317) $ (14,654) $ — $ (20,971) Postretirement liability adjustment (2,229) — — (2,229) Foreign currency translation adjustment — 4,617 — 4,617 Balance — January 2, 2021 $ (8,546) $ (10,037) $ — $ (18,583) Postretirement liability adjustment 1,303 — — 1,303 Foreign currency translation adjustment — 1,254 — 1,254 Balance — January 1, 2022 $ (7,243) $ (8,783) $ — $ (16,026)

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	12 Months Ended
	Jan. 01, 2022
Schedule Of Cash Flow Supplemental [Line Items]
Schedule of Supplemental Cash Flow Information	Supplemental cash flow information for the years ended January 1, 2022, January 2, 2021 and December 28, 2019 was as follows: 2021 2020 2019 Cash payments: Interest $ 81,592 $ 99,551 $ 104,614 Payments for income taxes, net 7,580 1,754 (919) Operating cash payments on operating leases 10,955 10,452 10,618 Operating cash payments on finance leases 2,162 3,132 3,051 Finance cash payments on finance leases 17,278 14,408 13,164 Non cash financing activities: Right of use assets obtained in exchange for operating lease obligations $ 11,528 $ 4,849 $ 5,842 Right of use assets obtained in exchange for finance leases obligations 1,125 18,016 23,965 Exchange of LP Units to shares of Class A common stock 48,425 8,227 3,847
Summit Materials, LLC
Schedule Of Cash Flow Supplemental [Line Items]
Schedule of Supplemental Cash Flow Information	Supplemental cash flow information for the years ended January 1, 2022, January 2, 2021 and December 28, 2019 was as follows: 2021 2020 2019 Cash payments: Interest $ 81,592 $ 99,551 $ 104,614 Payments for income taxes, net 7,580 1,754 (919) Operating cash payments on operating leases 10,955 10,452 10,618 Operating cash payments on finance leases 2,162 3,132 3,051 Finance cash payments on finance leases 17,278 14,408 13,164 Non cash financing activities: Right of use assets obtained in exchange for operating lease obligations $ 11,528 $ 4,849 $ 5,842 Right of use assets obtained in exchange for finance leases obligations 1,125 18,016 23,965

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Jan. 01, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Summary of Information for the Equity Awards Granted	The following table summarizes information for the equity awards granted in 2021: Options Restricted Stock Units Performance Stock Units Warrants Weighted Weighted Weighted Weighted average grant- Number of average grant- Number of average grant- average grant- Number of date fair value restricted date fair value performance date fair value Number of date fair value options per unit stock units per unit stock units per unit warrants per unit Beginning balance—January 2, 2021 2,038,473 $ 9.16 2,134,951 $ 18.64 428,875 $ 28.64 100,037 $ 18.00 Granted — — 727,655 28.91 129,060 47.34 — — Forfeited/ Canceled — — (360,349) 19.06 (147,578) 36.10 — — Exercised (1,745,940) 9.30 — — — — (68,518) 18.00 Vested — — (1,020,265) 19.82 — — — — Balance—January 1, 2022 292,533 $ 9.22 1,481,992 $ 22.76 410,357 $ 31.84 31,519 $ 18.00 Performance Stock Units 2021 2020 2019 Risk-free interest rate 0.29% 0.85% 2.49% Dividend yield N/A N/A N/A Volatility 70% 39% 36% Expected term 3 years 3 years 3 years
Summit Materials, LLC
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Summary of Information for the Equity Awards Granted	The following table summarizes information for the equity awards granted in 2021: Options Restricted Stock Units Performance Stock Units Warrants Weighted Weighted Weighted Weighted average grant- Number of average grant- Number of average grant- average grant- Number of date fair value restricted date fair value performance date fair value Number of date fair value options per unit stock units per unit stock units per unit warrants per unit Beginning balance—January 2, 2021 2,038,473 $ 9.16 2,134,951 $ 18.64 428,875 $ 28.64 100,037 $ 18.00 Granted — — 727,655 28.91 129,060 47.34 — — Forfeited/ Canceled — — (360,349) 19.06 (147,578) 36.10 — — Exercised (1,745,940) 9.30 — — — — (68,518) 18.00 Vested — — (1,020,265) 19.82 — — — — Balance—January 1, 2022 292,533 $ 9.22 1,481,992 $ 22.76 410,357 $ 31.84 31,519 $ 18.00 Performance Stock Units 2021 2020 2019 Risk-free interest rate 0.29% 0.85% 2.49% Dividend yield N/A N/A N/A Volatility 70% 39% 36% Expected term 3 years 3 years 3 years

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	12 Months Ended
	Jan. 01, 2022
Defined Benefit Plan Disclosure [Line Items]
Obligations and Funded Status	The following information is as of January 1, 2022 and January 2, 2021 and for the years ended January 1, 2022, January 2, 2021 and December 28, 2019: 2021 2020 Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. Change in benefit obligations: Beginning of period $ 27,827 $ 9,229 $ 26,181 $ 9,090 Service cost 58 194 71 176 Interest cost 550 189 733 242 Actuarial (gain) loss (1,594) 1,143 2,425 676 Benefits paid (1,575) (965) (1,583) (955) End of period $ 25,266 $ 9,790 $ 27,827 $ 9,229 Change in fair value of plan assets: Beginning of period $ 19,058 $ — $ 18,242 $ — Actual return on plan assets 1,304 — 1,916 — Employer contributions 1,217 965 483 955 Benefits paid (1,575) (965) (1,583) (955) End of period $ 20,004 $ — $ 19,058 $ — Funded status of plans $ (5,262) $ (9,790) $ (8,769) $ (9,229) Current liabilities $ — $ (723) $ — $ (636) Noncurrent liabilities (5,262) (9,067) (8,769) (8,593) Liability recognized $ (5,262) $ (9,790) $ (8,769) $ (9,229) Amounts recognized in accumulated other comprehensive income: Net actuarial (gain) loss $ 8,261 $ 3,591 $ 10,689 $ 2,707 Prior service cost — (1,449) — (1,690) Total amount recognized $ 8,261 $ 2,142 $ 10,689 $ 1,017
Amounts Recognized in Other Comprehensive (Income) Loss	The amount recognized in accumulated other comprehensive income (“AOCI”) is the actuarial loss (credit) and prior service cost, which has not yet been recognized in periodic benefit cost. 2021 2020 2019 Pension Healthcare Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. benefits & Life Ins. Amounts recognized in other comprehensive (income) loss: Net actuarial loss (gain) $ (2,000) $ 1,143 $ 1,728 $ 675 $ 1,760 $ 165 Amortization of prior year service cost — 241 — 241 — 241 Amortization of gain (428) (259) (326) (89) (202) (39) Total amount recognized $ (2,428) $ 1,125 $ 1,402 $ 827 $ 1,558 $ 367
Schedule of Net Benefit Costs	Components of net periodic benefit cost: Service cost $ 58 $ 194 $ 71 $ 176 $ 60 $ 166 Interest cost 550 189 733 242 928 321 Amortization of gain 428 259 326 89 202 39 Expected return on plan assets (898) — (1,221) — (1,244) — Amortization of prior service credit — (241) — (241) — (241) Net periodic (expense) benefit cost $ 138 $ 401 $ (91) $ 266 $ (54) $ 285
Schedule of Assumptions Used	Weighted-average assumptions used to determine the benefit obligations as of year-end 2021 and 2020 are: 2021 2020 Healthcare Healthcare Pension benefits & Life Ins. Pension benefits & Life Ins. Discount rate 2.49% - 2.70% 2.30% - 2.50% 1.84% - 2.14% 1.80% - 1.82% Expected long-term rate of return on plan assets 5.00% N/A 7.00% N/A Weighted-average assumptions used to determine net periodic benefit cost for years ended January 1, 2022, January 2, 2021 and December 28, 2019: 2021 2020 2019 Healthcare Healthcare Healthcare Pension benefits & Life Ins. Pension benefits & Life Ins. Pension benefits & Life Ins. Discount rate 1.84% - 2.14% 1.82% - 2.50% 2.78% - 2.96% 2.73% - 2.79% 3.90% - 4.02% 3.87% - 3.91% Expected long-term rate of return on plan assets 5.00% N/A 7.00% N/A 7.00% N/A
Fair Value of Company's Pension Plans' Assets	The fair value of the Plans’ assets by asset class and fair value hierarchy level as of January 1, 2022 and January 2, 2021 are as follows: 2021 Quoted prices in active Total fair markets for identical Observable value assets (Level 1) inputs (Level 2) Fixed income securities: Intermediate—government $ 3,412 $ 3,412 $ — Intermediate—corporate 4,424 — 4,424 Short-term—government 1,727 1,727 — Short-term—corporate 79 — 79 International 821 — 821 Equity securities: U.S. Large cap value 1,912 1,912 — U.S. Large cap growth 1,330 1,330 — U.S. Mid cap value 750 750 — U.S. Mid cap growth 526 526 — U.S. Small cap value 730 730 — U.S. Small cap growth 491 491 — International 1,188 396 792 Emerging Markets 374 374 — Commodities Broad Basket 1,058 202 856 Cash 1,182 1,182 — Total $ 20,004 $ 13,032 $ 6,972 2020 Quoted prices in active Total fair markets for identical Observable value assets (Level 1) inputs (Level 2) Fixed income securities: Intermediate—government $ 3,294 $ 3,294 $ — Intermediate—corporate 3,218 — 3,218 Short-term—government 705 705 — Short-term—corporate 448 — 448 International 1,086 — 1,086 Equity securities: U.S. Large cap value 1,516 1,516 — U.S. Large cap growth 1,483 1,483 — U.S. Mid cap value 631 631 — U.S. Mid cap growth 619 619 — U.S. Small cap value 663 663 — U.S. Small cap growth 650 650 — International 1,227 407 820 Emerging Markets 409 409 — Commodities Broad Basket 1,002 182 820 Cash 2,107 2,107 — Total $ 19,058 $ 12,666 $ 6,392
Estimated Benefit Payments	The estimated benefit payments for each of the next five years and the five-year period thereafter are as follows: Pension Healthcare and Life benefits Insurance Benefits 2022 $ 1,693 $ 723 2023 1,695 716 2024 1,655 720 2025 1,615 730 2026 1,595 736 2027 - 2031 7,371 3,560
Schedule of Multiemployer Plans	The Company's participation in these plans for the annual period ended December 31, 2021, is outlined in the table below. The ''EIN/Pension Plan Number" column provides the Employer Identification Number (EIN) and the three-digit plan number, if applicable. Unless otherwise noted, the most recent Pension Protection Act (PPA) zone status available in 2021 and 2020 is for the plan 's year end at December 31, 2021, and December 31, 2020, respectively. The zone status is based on information the Company received from the plan and is certified by the plan's actuary. Among other factors, plans in the red zone are generally less than 65% funded, plans in the yellow zone are less than 80% funded and plans in the green zone are at least 80% funded. The "FIP/RP Status Pending/Implemented" column indicates plans for which a financial improvement plan (FIP) or a rehabilitation plan (RP) is either pending or has been implemented. The "Surcharge Imposed" column indicates whether a surcharge has been imposed on contributions to the plan. The last column lists the expiration date(s) of the collective-bargaining agreement(s) to which the plans are subject. There have been no significant changes that affect the comparability of 2021 and 2020 contributions. Expiration Date of Pension Protection Act FIP/RP Status Contributions of Company Collective- Pension EIN/ Pension Zone Status Pending/ ($ in thousands) Surcharge Bargaining Trust Fund Plan Number 2021 2020 Implemented 2021 2020 Imposed Agreement Construction Industry Laborers Pension Fund 43-6060737/001 Green - as of December 31, 2020 Green - as of December 31, 2019 None $ 107 $ 100 No 3/31/2026 Operating Engineers Local 101 Pension Plan 43-6059213/001 Green - as of December 31, 2020 Green - as of December 31, 2019 None 19 20 No 3/31/2026 Total Contributions $ 126 $ 120
Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Obligations and Funded Status	The following information is as of January 1, 2022 and January 2, 2021 and for the years ended January 1, 2022, January 2, 2021 and December 28, 2019: 2021 2020 Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. Change in benefit obligations: Beginning of period $ 27,827 $ 9,229 $ 26,181 $ 9,090 Service cost 58 194 71 176 Interest cost 550 189 733 242 Actuarial (gain) loss (1,594) 1,143 2,425 676 Benefits paid (1,575) (965) (1,583) (955) End of period $ 25,266 $ 9,790 $ 27,827 $ 9,229 Change in fair value of plan assets: Beginning of period $ 19,058 $ — $ 18,242 $ — Actual return on plan assets 1,304 — 1,916 — Employer contributions 1,217 965 483 955 Benefits paid (1,575) (965) (1,583) (955) End of period $ 20,004 $ — $ 19,058 $ — Funded status of plans $ (5,262) $ (9,790) $ (8,769) $ (9,229) Current liabilities $ — $ (723) $ — $ (636) Noncurrent liabilities (5,262) (9,067) (8,769) (8,593) Liability recognized $ (5,262) $ (9,790) $ (8,769) $ (9,229) Amounts recognized in accumulated other comprehensive income: Net actuarial (gain) loss $ 8,261 $ 3,591 $ 10,689 $ 2,707 Prior service cost — (1,449) — (1,690) Total amount recognized $ 8,261 $ 2,142 $ 10,689 $ 1,017
Amounts Recognized in Other Comprehensive (Income) Loss	2021 2020 2019 Pension Healthcare Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. benefits & Life Ins. Amounts recognized in other comprehensive (income) loss: Net actuarial loss (gain) $ (2,000) $ 1,143 $ 1,728 $ 675 $ 1,760 $ 165 Amortization of prior year service cost — 241 — 241 — 241 Amortization of gain (428) (259) (326) (89) (202) (39) Total amount recognized $ (2,428) $ 1,125 $ 1,402 $ 827 $ 1,558 $ 367 Components of net periodic benefit cost: Service cost $ 58 $ 194 $ 71 $ 176 $ 60 $ 166 Interest cost 550 189 733 242 928 321 Amortization of gain 428 259 326 89 202 39 Expected return on plan assets (898) — (1,221) — (1,244) — Amortization of prior service credit — (241) — (241) — (241) Net periodic (expense) benefit cost $ 138 $ 401 $ (91) $ 266 $ (54) $ 285
Schedule of Net Benefit Costs	2021 2020 2019 Pension Healthcare Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. benefits & Life Ins. Amounts recognized in other comprehensive (income) loss: Net actuarial loss (gain) $ (2,000) $ 1,143 $ 1,728 $ 675 $ 1,760 $ 165 Amortization of prior year service cost — 241 — 241 — 241 Amortization of gain (428) (259) (326) (89) (202) (39) Total amount recognized $ (2,428) $ 1,125 $ 1,402 $ 827 $ 1,558 $ 367 Components of net periodic benefit cost: Service cost $ 58 $ 194 $ 71 $ 176 $ 60 $ 166 Interest cost 550 189 733 242 928 321 Amortization of gain 428 259 326 89 202 39 Expected return on plan assets (898) — (1,221) — (1,244) — Amortization of prior service credit — (241) — (241) — (241) Net periodic (expense) benefit cost $ 138 $ 401 $ (91) $ 266 $ (54) $ 285
Schedule of Assumptions Used	Weighted-average assumptions used to determine the benefit obligations as of year-end 2021 and 2020 are: 2021 2020 Healthcare Healthcare Pension benefits & Life Ins. Pension benefits & Life Ins. Discount rate 2.49% - 2.70% 2.30% - 2.50% 1.84% - 2.14% 1.80% - 1.82% Expected long-term rate of return on plan assets 5.00% N/A 7.00% N/A Weighted-average assumptions used to determine net periodic benefit cost for years ended January 1, 2022, January 2, 2021 and December 28, 2019: 2021 2020 2019 Healthcare Healthcare Healthcare Pension benefits & Life Ins. Pension benefits & Life Ins. Pension benefits & Life Ins. Discount rate 1.84% - 2.14% 1.82% - 2.50% 2.78% - 2.96% 2.73% - 2.79% 3.90% - 4.02% 3.87% - 3.91% Expected long-term rate of return on plan assets 5.00% N/A 7.00% N/A 7.00% N/A
Fair Value of Company's Pension Plans' Assets	The fair value of the Plans’ assets by asset class and fair value hierarchy level as of January 1, 2022 and January 2, 2021 are as follows: 2021 Quoted prices in active Total fair markets for identical Observable value assets (Level 1) inputs (Level 2) Fixed income securities: Intermediate—government $ 3,412 $ 3,412 $ — Intermediate—corporate 4,424 — 4,424 Short-term—government 1,727 1,727 — Short-term—corporate 79 — 79 International 821 — 821 Equity securities: U.S. Large cap value 1,912 1,912 — U.S. Large cap growth 1,330 1,330 — U.S. Mid cap value 750 750 — U.S. Mid cap growth 526 526 — U.S. Small cap value 730 730 — U.S. Small cap growth 491 491 — International 1,188 396 792 Emerging Markets 374 374 — Commodities Broad Basket 1,058 202 856 Cash 1,182 1,182 — Total $ 20,004 $ 13,032 $ 6,972 2020 Quoted prices in active Total fair markets for identical Observable value assets (Level 1) inputs (Level 2) Fixed income securities: Intermediate—government $ 3,294 $ 3,294 $ — Intermediate—corporate 3,218 — 3,218 Short-term—government 705 705 — Short-term—corporate 448 — 448 International 1,086 — 1,086 Equity securities: U.S. Large cap value 1,516 1,516 — U.S. Large cap growth 1,483 1,483 — U.S. Mid cap value 631 631 — U.S. Mid cap growth 619 619 — U.S. Small cap value 663 663 — U.S. Small cap growth 650 650 — International 1,227 407 820 Emerging Markets 409 409 — Commodities Broad Basket 1,002 182 820 Cash 2,107 2,107 — Total $ 19,058 $ 12,666 $ 6,392
Estimated Benefit Payments	The estimated benefit payments for each of the next five years and the five-year period thereafter are as follows: Pension Healthcare and Life benefits Insurance Benefits 2022 $ 1,693 $ 723 2023 1,695 716 2024 1,655 720 2025 1,615 730 2026 1,595 736 2027 - 2031 7,371 3,560
Schedule of Multiemployer Plans	The Company's participation in these plans for the annual period ended December 31, 2021, is outlined in the table below. The ''EIN/Pension Plan Number" column provides the Employer Identification Number (EIN) and the three-digit plan number, if applicable. Unless otherwise noted, the most recent Pension Protection Act (PPA) zone status available in 2021 and 2020 is for the plan 's year end at December 31, 2021, and December 31, 2020, respectively. The zone status is based on information the Company received from the plan and is certified by the plan's actuary. Among other factors, plans in the red zone are generally less than 65% funded, plans in the yellow zone are less than 80% funded and plans in the green zone are at least 80% funded. The "FIP/RP Status Pending/Implemented" column indicates plans for which a financial improvement plan (FIP) or a rehabilitation plan (RP) is either pending or has been implemented. The "Surcharge Imposed" column indicates whether a surcharge has been imposed on contributions to the plan. The last column lists the expiration date(s) of the collective-bargaining agreement(s) to which the plans are subject. There have been no significant changes that affect the comparability of 2021 and 2020 contributions. Expiration Date of Pension Protection Act FIP/RP Status Contributions of Company Collective- Pension EIN/ Pension Zone Status Pending/ ($ in thousands) Surcharge Bargaining Trust Fund Plan Number 2021 2020 Implemented 2021 2020 Imposed Agreement Construction Industry Laborers Pension Fund 43-6060737/001 Green - as of December 31, 2020 Green - as of December 31, 2019 None $ 107 $ 100 No 3/31/2026 Operating Engineers Local 101 Pension Plan 43-6059213/001 Green - as of December 31, 2020 Green - as of December 31, 2019 None 19 20 No 3/31/2026 Total Contributions $ 126 $ 120

Accrued Mining and Landfill R_2

Accrued Mining and Landfill Reclamation (Tables)	12 Months Ended
	Jan. 01, 2022
Asset Retirement Obligations [Line Items]
Activity for Asset Retirement Obligations	The following table presents the activity for the asset retirement obligations for the years ended January 1, 2022 and January 2, 2021: 2021 2020 Beginning balance $ 43,603 $ 36,676 Acquired obligations 337 861 Change in cost estimate 1,427 6,523 Settlement of reclamation obligations (3,240) (3,095) Accretion expense 2,924 2,638 Ending balance $ 45,051 $ 43,603
Summit Materials, LLC
Asset Retirement Obligations [Line Items]
Activity for Asset Retirement Obligations	The following table presents the activity for the asset retirement obligations for the years ended January 1, 2022 and January 2, 2021: 2021 2020 Beginning balance $ 43,603 $ 36,676 Acquired obligations 337 861 Change in cost estimate 1,427 6,523 Settlement of reclamation obligations (3,240) (3,095) Accretion expense 2,924 2,638 Ending balance $ 45,051 $ 43,603

Leases (Tables)

Leases (Tables)	12 Months Ended
	Jan. 01, 2022
Lessee, Lease, Description [Line Items]
Schedule of Lease Cost	The components of lease expense were as follows: 2021 2020 2019 Operating lease cost $ 10,650 $ 10,134 $ 10,451 Variable lease cost 382 316 423 Short-term lease cost 42,764 44,066 38,417 Financing lease cost: Amortization of right-of-use assets 9,902 12,598 11,062 Interest on lease liabilities 2,097 3,068 3,171 Total lease cost $ 65,795 $ 70,182 $ 63,524 2021 2020 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,150 $ 28,543 Current operating lease liabilities $ 6,497 $ 8,188 Noncurrent operating lease liabilities 28,880 21,500 Total operating lease liabilities $ 35,377 $ 29,688 Finance leases: Property and equipment, gross $ 68,982 $ 92,679 Less accumulated depreciation (31,404) (32,828) Property and equipment, net $ 37,578 $ 59,851 Current finance lease liabilities $ 17,624 $ 24,601 Long-term finance lease liabilities 14,982 31,727 Total finance lease liabilities $ 32,606 $ 56,328 2021 2020 Weighted average remaining lease term (years): Operating leases 9.7 8.7 Finance lease 2.3 2.4 Weighted average discount rate: Operating leases 4.4 % 5.3 % Finance leases 5.2 % 5.2 % Maturities of lease liabilities, as of January 1, 2022, were as follows: Operating Leases Finance Leases 2022 $ 7,819 $ 18,737 2023 6,017 7,800 2024 4,612 3,209 2025 3,387 2,583 2026 2,763 990 Thereafter 19,967 1,843 Total lease payments 44,565 35,162 Less imputed interest (9,188) (2,556) Present value of lease payments $ 35,377 $ 32,606
Schedule of Lease Assets and Liabilities	The components of lease expense were as follows: 2021 2020 2019 Operating lease cost $ 10,650 $ 10,134 $ 10,451 Variable lease cost 382 316 423 Short-term lease cost 42,764 44,066 38,417 Financing lease cost: Amortization of right-of-use assets 9,902 12,598 11,062 Interest on lease liabilities 2,097 3,068 3,171 Total lease cost $ 65,795 $ 70,182 $ 63,524 2021 2020 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,150 $ 28,543 Current operating lease liabilities $ 6,497 $ 8,188 Noncurrent operating lease liabilities 28,880 21,500 Total operating lease liabilities $ 35,377 $ 29,688 Finance leases: Property and equipment, gross $ 68,982 $ 92,679 Less accumulated depreciation (31,404) (32,828) Property and equipment, net $ 37,578 $ 59,851 Current finance lease liabilities $ 17,624 $ 24,601 Long-term finance lease liabilities 14,982 31,727 Total finance lease liabilities $ 32,606 $ 56,328 2021 2020 Weighted average remaining lease term (years): Operating leases 9.7 8.7 Finance lease 2.3 2.4 Weighted average discount rate: Operating leases 4.4 % 5.3 % Finance leases 5.2 % 5.2 % Maturities of lease liabilities, as of January 1, 2022, were as follows: Operating Leases Finance Leases 2022 $ 7,819 $ 18,737 2023 6,017 7,800 2024 4,612 3,209 2025 3,387 2,583 2026 2,763 990 Thereafter 19,967 1,843 Total lease payments 44,565 35,162 Less imputed interest (9,188) (2,556) Present value of lease payments $ 35,377 $ 32,606
Schedule of Finance Lease Liability Maturities	The components of lease expense were as follows: 2021 2020 2019 Operating lease cost $ 10,650 $ 10,134 $ 10,451 Variable lease cost 382 316 423 Short-term lease cost 42,764 44,066 38,417 Financing lease cost: Amortization of right-of-use assets 9,902 12,598 11,062 Interest on lease liabilities 2,097 3,068 3,171 Total lease cost $ 65,795 $ 70,182 $ 63,524 2021 2020 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,150 $ 28,543 Current operating lease liabilities $ 6,497 $ 8,188 Noncurrent operating lease liabilities 28,880 21,500 Total operating lease liabilities $ 35,377 $ 29,688 Finance leases: Property and equipment, gross $ 68,982 $ 92,679 Less accumulated depreciation (31,404) (32,828) Property and equipment, net $ 37,578 $ 59,851 Current finance lease liabilities $ 17,624 $ 24,601 Long-term finance lease liabilities 14,982 31,727 Total finance lease liabilities $ 32,606 $ 56,328 2021 2020 Weighted average remaining lease term (years): Operating leases 9.7 8.7 Finance lease 2.3 2.4 Weighted average discount rate: Operating leases 4.4 % 5.3 % Finance leases 5.2 % 5.2 % Maturities of lease liabilities, as of January 1, 2022, were as follows: Operating Leases Finance Leases 2022 $ 7,819 $ 18,737 2023 6,017 7,800 2024 4,612 3,209 2025 3,387 2,583 2026 2,763 990 Thereafter 19,967 1,843 Total lease payments 44,565 35,162 Less imputed interest (9,188) (2,556) Present value of lease payments $ 35,377 $ 32,606
Schedule of Operating Lease Liability Maturities	The components of lease expense were as follows: 2021 2020 2019 Operating lease cost $ 10,650 $ 10,134 $ 10,451 Variable lease cost 382 316 423 Short-term lease cost 42,764 44,066 38,417 Financing lease cost: Amortization of right-of-use assets 9,902 12,598 11,062 Interest on lease liabilities 2,097 3,068 3,171 Total lease cost $ 65,795 $ 70,182 $ 63,524 2021 2020 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,150 $ 28,543 Current operating lease liabilities $ 6,497 $ 8,188 Noncurrent operating lease liabilities 28,880 21,500 Total operating lease liabilities $ 35,377 $ 29,688 Finance leases: Property and equipment, gross $ 68,982 $ 92,679 Less accumulated depreciation (31,404) (32,828) Property and equipment, net $ 37,578 $ 59,851 Current finance lease liabilities $ 17,624 $ 24,601 Long-term finance lease liabilities 14,982 31,727 Total finance lease liabilities $ 32,606 $ 56,328 2021 2020 Weighted average remaining lease term (years): Operating leases 9.7 8.7 Finance lease 2.3 2.4 Weighted average discount rate: Operating leases 4.4 % 5.3 % Finance leases 5.2 % 5.2 % Maturities of lease liabilities, as of January 1, 2022, were as follows: Operating Leases Finance Leases 2022 $ 7,819 $ 18,737 2023 6,017 7,800 2024 4,612 3,209 2025 3,387 2,583 2026 2,763 990 Thereafter 19,967 1,843 Total lease payments 44,565 35,162 Less imputed interest (9,188) (2,556) Present value of lease payments $ 35,377 $ 32,606
Schedule of Contractual Commitments for Royalty Agreements	Minimum contractual commitments for the subsequent five years under royalty agreements are as follows: Royalty Agreements 2022 $ 10,975 2023 10,954 2024 10,466 2025 10,158 2026 9,100
Summit Materials, LLC
Lessee, Lease, Description [Line Items]
Schedule of Lease Cost	The components of lease expense were as follows: 2021 2020 2019 Operating lease cost $ 10,650 $ 10,134 $ 10,451 Variable lease cost 382 316 423 Short-term lease cost 42,764 44,066 38,417 Financing lease cost: Amortization of right-of-use assets 9,902 12,598 11,062 Interest on lease liabilities 2,097 3,068 3,171 Total lease cost $ 65,795 $ 70,182 $ 63,524 2021 2020 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,150 $ 28,543 Current operating lease liabilities $ 6,497 $ 8,188 Noncurrent operating lease liabilities 28,880 21,500 Total operating lease liabilities $ 35,377 $ 29,688 Finance leases: Property and equipment, gross $ 68,982 $ 92,679 Less accumulated depreciation (31,404) (32,828) Property and equipment, net $ 37,578 $ 59,851 Current finance lease liabilities $ 17,624 $ 24,601 Long-term finance lease liabilities 14,982 31,727 Total finance lease liabilities $ 32,606 $ 56,328 2021 2020 Weighted average remaining lease term (years): Operating leases 9.7 8.7 Finance lease 2.3 2.4 Weighted average discount rate: Operating leases 4.4 % 5.3 % Finance leases 5.2 % 5.2 % Maturities of lease liabilities, as of January 1, 2022, were as follows: Operating Leases Finance Leases 2022 $ 7,819 $ 18,737 2023 6,017 7,800 2024 4,612 3,209 2025 3,387 2,583 2026 2,763 990 Thereafter 19,967 1,843 Total lease payments 44,565 35,162 Less imputed interest (9,188) (2,556) Present value of lease payments $ 35,377 $ 32,606
Schedule of Lease Assets and Liabilities	The components of lease expense were as follows: 2021 2020 2019 Operating lease cost $ 10,650 $ 10,134 $ 10,451 Variable lease cost 382 316 423 Short-term lease cost 42,764 44,066 38,417 Financing lease cost: Amortization of right-of-use assets 9,902 12,598 11,062 Interest on lease liabilities 2,097 3,068 3,171 Total lease cost $ 65,795 $ 70,182 $ 63,524 2021 2020 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,150 $ 28,543 Current operating lease liabilities $ 6,497 $ 8,188 Noncurrent operating lease liabilities 28,880 21,500 Total operating lease liabilities $ 35,377 $ 29,688 Finance leases: Property and equipment, gross $ 68,982 $ 92,679 Less accumulated depreciation (31,404) (32,828) Property and equipment, net $ 37,578 $ 59,851 Current finance lease liabilities $ 17,624 $ 24,601 Long-term finance lease liabilities 14,982 31,727 Total finance lease liabilities $ 32,606 $ 56,328 2021 2020 Weighted average remaining lease term (years): Operating leases 9.7 8.7 Finance lease 2.3 2.4 Weighted average discount rate: Operating leases 4.4 % 5.3 % Finance leases 5.2 % 5.2 % Maturities of lease liabilities, as of January 1, 2022, were as follows: Operating Leases Finance Leases 2022 $ 7,819 $ 18,737 2023 6,017 7,800 2024 4,612 3,209 2025 3,387 2,583 2026 2,763 990 Thereafter 19,967 1,843 Total lease payments 44,565 35,162 Less imputed interest (9,188) (2,556) Present value of lease payments $ 35,377 $ 32,606
Schedule of Finance Lease Liability Maturities	The components of lease expense were as follows: 2021 2020 2019 Operating lease cost $ 10,650 $ 10,134 $ 10,451 Variable lease cost 382 316 423 Short-term lease cost 42,764 44,066 38,417 Financing lease cost: Amortization of right-of-use assets 9,902 12,598 11,062 Interest on lease liabilities 2,097 3,068 3,171 Total lease cost $ 65,795 $ 70,182 $ 63,524 2021 2020 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,150 $ 28,543 Current operating lease liabilities $ 6,497 $ 8,188 Noncurrent operating lease liabilities 28,880 21,500 Total operating lease liabilities $ 35,377 $ 29,688 Finance leases: Property and equipment, gross $ 68,982 $ 92,679 Less accumulated depreciation (31,404) (32,828) Property and equipment, net $ 37,578 $ 59,851 Current finance lease liabilities $ 17,624 $ 24,601 Long-term finance lease liabilities 14,982 31,727 Total finance lease liabilities $ 32,606 $ 56,328 2021 2020 Weighted average remaining lease term (years): Operating leases 9.7 8.7 Finance lease 2.3 2.4 Weighted average discount rate: Operating leases 4.4 % 5.3 % Finance leases 5.2 % 5.2 % Maturities of lease liabilities, as of January 1, 2022, were as follows: Operating Leases Finance Leases 2022 $ 7,819 $ 18,737 2023 6,017 7,800 2024 4,612 3,209 2025 3,387 2,583 2026 2,763 990 Thereafter 19,967 1,843 Total lease payments 44,565 35,162 Less imputed interest (9,188) (2,556) Present value of lease payments $ 35,377 $ 32,606
Schedule of Operating Lease Liability Maturities	The components of lease expense were as follows: 2021 2020 2019 Operating lease cost $ 10,650 $ 10,134 $ 10,451 Variable lease cost 382 316 423 Short-term lease cost 42,764 44,066 38,417 Financing lease cost: Amortization of right-of-use assets 9,902 12,598 11,062 Interest on lease liabilities 2,097 3,068 3,171 Total lease cost $ 65,795 $ 70,182 $ 63,524 2021 2020 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,150 $ 28,543 Current operating lease liabilities $ 6,497 $ 8,188 Noncurrent operating lease liabilities 28,880 21,500 Total operating lease liabilities $ 35,377 $ 29,688 Finance leases: Property and equipment, gross $ 68,982 $ 92,679 Less accumulated depreciation (31,404) (32,828) Property and equipment, net $ 37,578 $ 59,851 Current finance lease liabilities $ 17,624 $ 24,601 Long-term finance lease liabilities 14,982 31,727 Total finance lease liabilities $ 32,606 $ 56,328 2021 2020 Weighted average remaining lease term (years): Operating leases 9.7 8.7 Finance lease 2.3 2.4 Weighted average discount rate: Operating leases 4.4 % 5.3 % Finance leases 5.2 % 5.2 % Maturities of lease liabilities, as of January 1, 2022, were as follows: Operating Leases Finance Leases 2022 $ 7,819 $ 18,737 2023 6,017 7,800 2024 4,612 3,209 2025 3,387 2,583 2026 2,763 990 Thereafter 19,967 1,843 Total lease payments 44,565 35,162 Less imputed interest (9,188) (2,556) Present value of lease payments $ 35,377 $ 32,606
Schedule of Contractual Commitments for Royalty Agreements	Minimum contractual commitments for the subsequent five years under royalty agreements are as follows: Royalty Agreements 2022 $ 10,975 2023 10,954 2024 10,466 2025 10,158 2026 9,100

Fair Value (Tables)

Fair Value (Tables)	12 Months Ended
	Jan. 01, 2022
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 January 1, 2022 and January 2, 2021 was: 2021 2020 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ 129 $ 654 Acquisition-related liabilities and Other noncurrent liabilities: Contingent consideration $ 1,239 $ 1,209
Schedule of Carrying Value and Fair Value of Financial Instruments	The carrying value and fair value of these financial instruments as of January 1, 2022 and January 2, 2021 were: January 1, 2022 January 2, 2021 Fair Value Carrying Value Fair Value Carrying Value Level 1 Long-term debt(1) $ 1,653,085 $ 1,609,298 $ 1,971,087 $ 1,915,425 Level 3 Current portion of deferred consideration and noncompete obligations(2) 12,981 12,981 9,611 9,611 Long term portion of deferred consideration and noncompete obligations(3) 32,130 32,130 11,037 11,037 _____________________ (1) $6.4 million was included in current portion of debt as of January 1, 2022 and January 2, 2021. (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 January 1, 2022 and January 2, 2021 was: 2021 2020 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ 129 $ 654 Acquisition-related liabilities and Other noncurrent liabilities: Contingent consideration $ 1,239 $ 1,209
Schedule of Carrying Value and Fair Value of Financial Instruments	The carrying value and fair value of these financial instruments as of January 1, 2022 and January 2, 2021 were: January 1, 2022 January 2, 2021 Fair Value Carrying Value Fair Value Carrying Value Level 1 Long-term debt(1) $ 1,653,085 $ 1,609,298 $ 1,971,087 $ 1,915,425 Level 3 Current portion of deferred consideration and noncompete obligations(2) 12,981 12,981 7,173 7,173 Long term portion of deferred consideration and noncompete obligations(3) 32,130 32,130 11,037 11,037 ______________________ (1) $6.4 million was included in current portion of debt as of January 1, 2022 and January 2, 2021. (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)	12 Months Ended
	Jan. 01, 2022
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 and for the years ended January 1, 2022, January 2, 2021 and December 28, 2019: 2021 2020 2019 Revenue*: West $ 1,262,061 $ 1,262,196 $ 1,122,338 East 849,374 799,633 809,098 Cement 298,234 270,622 290,704 Total revenue $ 2,409,669 $ 2,332,451 $ 2,222,140 ______________________ * Intercompany sales are immaterial and the presentation above only reflects sales to external customers. 2021 2020 2019 Income from operations before taxes $ 198,637 $ 129,055 $ 78,224 Interest expense 92,240 103,595 116,509 Depreciation, depletion and amortization 226,442 218,682 214,886 Accretion 2,924 2,638 2,216 Loss on debt financings 6,016 4,064 14,565 Tax receivable agreement benefit (6,779) (7,559) 16,237 Gain on sale of businesses (20,011) — — Non-cash compensation 19,705 28,857 20,403 Other 908 2,957 (3,800) Total Adjusted EBITDA $ 520,082 $ 482,289 $ 459,240 Total Adjusted EBITDA by Segment: West $ 271,560 $ 271,052 $ 204,868 East 181,483 162,275 187,625 Cement 117,159 92,956 103,438 Corporate and other (50,120) (43,994) (36,691) Total Adjusted EBITDA $ 520,082 $ 482,289 $ 459,240 2021 2020 2019 Purchases of property, plant and equipment West $ 94,056 $ 67,500 $ 71,397 East 89,727 92,528 77,894 Cement 26,962 15,071 25,691 Total reportable segments 210,745 175,099 174,982 Corporate and other 1,237 2,150 2,513 Total purchases of property, plant and equipment $ 211,982 $ 177,249 $ 177,495 2021 2020 2019 Depreciation, depletion, amortization and accretion: West $ 99,470 $ 93,866 $ 93,256 East 86,623 86,205 81,403 Cement 39,024 37,267 38,447 Total reportable segments 225,117 217,338 213,106 Corporate and other 4,249 3,982 3,996 Total depreciation, depletion, amortization and accretion $ 229,366 $ 221,320 $ 217,102 2021 2020 2019 Total assets: West $ 1,512,298 $ 1,503,382 $ 1,379,684 East 1,292,638 1,303,742 1,288,835 Cement 844,086 850,835 868,528 Total reportable segments 3,649,022 3,657,959 3,537,047 Corporate and other 590,103 650,052 530,509 Total $ 4,239,125 $ 4,308,011 $ 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 and for the years ended January 1, 2022, January 2, 2021 and December 28, 2019: 2021 2020 2019 Revenue*: West $ 1,262,061 $ 1,262,196 $ 1,122,338 East 849,374 799,633 809,098 Cement 298,234 270,622 290,704 Total revenue $ 2,409,669 $ 2,332,451 $ 2,222,140 ______________________ * Intercompany sales are immaterial and the presentation above only reflects sales to external customers. 2021 2020 2019 Income from operations before taxes $ 191,920 $ 121,800 $ 94,982 Interest expense 92,178 103,291 115,988 Depreciation, depletion and amortization 226,442 218,682 214,886 Accretion 2,924 2,638 2,216 Loss on debt financings 6,016 4,064 14,565 Gain on sale of businesses (20,011) — — Non-cash compensation 19,705 28,857 20,403 Other 908 2,957 (3,800) Total Adjusted EBITDA $ 520,082 $ 482,289 $ 459,240 Total Adjusted EBITDA by Segment: West $ 271,560 $ 271,052 $ 204,868 East 181,483 162,275 187,625 Cement 117,159 92,956 103,438 Corporate and other (50,120) (43,994) (36,691) Total Adjusted EBITDA $ 520,082 $ 482,289 $ 459,240 2021 2020 2019 Purchases of property, plant and equipment West $ 94,056 $ 67,500 $ 71,397 East 89,727 92,528 77,894 Cement 26,962 15,071 25,691 Total reportable segments 210,745 175,099 174,982 Corporate and other 1,237 2,150 2,513 Total purchases of property, plant and equipment $ 211,982 $ 177,249 $ 177,495 2021 2020 2019 Depreciation, depletion, amortization and accretion: West $ 99,470 $ 93,866 $ 93,256 East 86,623 86,205 81,403 Cement 39,024 37,267 38,447 Total reportable segments 225,117 217,338 213,106 Corporate and other 4,249 3,982 3,996 Total depreciation, depletion, amortization and accretion $ 229,366 $ 221,320 $ 217,102 2021 2020 2019 Total assets: West $ 1,512,298 $ 1,503,382 $ 1,379,684 East 1,292,638 1,303,742 1,288,835 Cement 844,086 850,835 868,528 Total reportable segments 3,649,022 3,657,959 3,537,047 Corporate and other 386,537 419,175 319,176 Total $ 4,035,559 $ 4,077,134 $ 3,856,223

Senior Notes' Guarantor and N_2

Senior Notes' Guarantor and Non-Guarantor Financial Information (Tables) - Summit Materials, LLC	12 Months Ended
	Jan. 01, 2022
Condensed Financial Statements, Captions [Line Items]
Condensed Consolidating Balance Sheets	100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 365,044 $ 2,264 $ 18,337 $ (4,684) $ 380,961 Accounts receivable, net 94 264,888 22,185 59 287,226 Intercompany receivables 366,619 1,746,909 — (2,113,528) — Cost and estimated earnings in excess of billings — 6,942 658 — 7,600 Inventories — 175,211 5,549 — 180,760 Other current assets 3,036 8,920 1,107 — 13,063 Total current assets 734,793 2,205,134 47,836 (2,118,153) 869,610 Property, plant and equipment, net 10,013 1,742,721 90,174 — 1,842,908 Goodwill — 1,104,019 60,731 — 1,164,750 Intangible assets, net — 64,466 4,930 — 69,396 Operating lease right-of-use assets 5,612 19,693 4,845 — 30,150 Other assets 4,417,039 220,500 576 (4,579,370) 58,745 Total assets $ 5,167,457 $ 5,356,533 $ 209,092 $ (6,697,523) $ 4,035,559 Liabilities and Members' Interest Current liabilities: Current portion of debt $ 6,354 $ — $ — $ — $ 6,354 Current portion of acquisition-related liabilities — 13,110 — — 13,110 Accounts payable 6,284 114,405 8,095 59 128,843 Accrued expenses 55,440 94,858 2,522 (4,684) 148,136 Current operating lease liabilities 780 5,053 664 — 6,497 Intercompany payables 1,607,816 502,334 3,378 (2,113,528) — Billings in excess of costs and estimated earnings — 6,960 441 — 7,401 Total current liabilities 1,676,674 736,720 15,100 (2,118,153) 310,341 Long-term debt 1,591,019 — — — 1,591,019 Acquisition-related liabilities — 33,369 — — 33,369 Noncurrent operating lease liabilities 9,647 15,101 4,132 — 28,880 Other noncurrent liabilities 5,173 227,348 118,906 (164,421) 187,006 Total liabilities 3,282,513 1,012,538 138,138 (2,282,574) 2,150,615 Total members' interest 1,884,944 4,343,995 70,954 (4,414,949) 1,884,944 Total liabilities and members' interest $ 5,167,457 $ 5,356,533 $ 209,092 $ (6,697,523) $ 4,035,559 Condensed Consolidating Balance Sheets January 2, 2021 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 401,074 $ 10,287 $ 10,461 $ (3,641) $ 418,181 Accounts receivable, net 4 230,199 24,384 109 254,696 Intercompany receivables 404,459 1,303,293 — (1,707,752) — Cost and estimated earnings in excess of billings — 7,504 1,162 — 8,666 Inventories — 193,417 6,891 — 200,308 Other current assets 2,840 6,797 1,791 — 11,428 Total current assets 808,377 1,751,497 44,689 (1,711,284) 893,279 Property, plant and equipment, net 9,410 1,746,045 94,714 — 1,850,169 Goodwill — 1,142,083 60,208 — 1,202,291 Intangible assets, net — 47,852 — — 47,852 Operating lease right-of-use assets 2,615 21,880 4,048 — 28,543 Other assets 4,022,729 207,699 493 (4,175,921) 55,000 Total assets $ 4,843,131 $ 4,917,056 $ 204,152 $ (5,887,205) $ 4,077,134 Liabilities and Members' Interest Current liabilities: Current portion of debt $ 6,354 $ — $ — $ — $ 6,354 Current portion of acquisition-related liabilities — 7,827 — — 7,827 Accounts payable 3,889 108,805 8,619 109 121,422 Accrued expenses 54,108 106,320 4,014 (3,641) 160,801 Current operating lease liabilities 913 6,114 1,161 — 8,188 Intercompany payables 1,215,043 485,401 7,308 (1,707,752) — Billings in excess of costs and estimated earnings — 15,508 991 — 16,499 Total current liabilities 1,280,307 729,975 22,093 (1,711,284) 321,091 Long-term debt 1,892,347 — — — 1,892,347 Acquisition-related liabilities — 12,246 — — 12,246 Noncurrent operating lease liabilities 2,567 16,062 2,871 — 21,500 Other noncurrent liabilities 5,142 208,540 117,921 (164,421) 167,182 Total liabilities 3,180,363 966,823 142,885 (1,875,705) 2,414,366 Total members' interest 1,662,768 3,950,233 61,267 (4,011,500) 1,662,768 Total liabilities and members' interest $ 4,843,131 $ 4,917,056 $ 204,152 $ (5,887,205) $ 4,077,134
Condensed Consolidating Statements of Operations and Comprehensive Income	100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 2,307,127 $ 116,408 $ (13,866) $ 2,409,669 Cost of revenue (excluding items shown separately below) — 1,665,196 85,080 (13,866) 1,736,410 General and administrative expenses 70,384 116,374 4,070 — 190,828 Depreciation, depletion, amortization and accretion 4,249 213,900 11,217 — 229,366 Operating (loss) income (74,633) 311,657 16,041 — 253,065 Other income, net (382,983) (15,891) (588) 388,440 (11,022) Interest expense (income) 135,206 (48,529) 5,501 — 92,178 Gain on sale of business — (20,011) — — (20,011) Income from operation before taxes 173,144 396,088 11,128 (388,440) 191,920 Income tax expense 2,173 16,079 2,697 — 20,949 Net income attributable to Summit LLC $ 170,971 $ 380,009 $ 8,431 $ (388,440) $ 170,971 Comprehensive income attributable to member of Summit Materials, LLC $ 173,528 $ 378,706 $ 7,177 $ (385,883) $ 173,528 Condensed Consolidating Statements of Operations and Comprehensive Income Year ended January 2, 2021 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 2,259,865 $ 89,752 $ (17,166) $ 2,332,451 Cost of revenue (excluding items shown separately below) — 1,663,957 63,863 (17,166) 1,710,654 General and administrative expenses 72,504 96,526 6,274 — 175,304 Depreciation, depletion, amortization and accretion 3,983 210,038 7,299 — 221,320 Operating (loss) income (76,487) 289,344 12,316 — 225,173 Other (income) loss, net (328,914) (2,473) (198) 331,667 82 Interest expense (income) 130,176 (31,402) 4,517 — 103,291 Income from operation before taxes 122,251 323,219 7,997 (331,667) 121,800 Income tax expense (benefit) 1,514 (4,737) 4,286 — 1,063 Net income attributable to Summit LLC $ 120,737 $ 327,956 $ 3,711 $ (331,667) $ 120,737 Comprehensive income (loss) attributable to member of Summit Materials, LLC $ 123,125 $ 330,185 $ (906) $ (329,279) $ 123,125 Condensed Consolidating Statements of Operations and Comprehensive Income Year ended December 28, 2019 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 2,139,457 $ 94,879 $ (12,196) $ 2,222,140 Cost of revenue (excluding items shown separately below) — 1,587,374 70,838 (12,196) 1,646,016 General and administrative expenses 58,099 81,434 5,931 — 145,464 Depreciation, depletion, amortization and accretion 3,997 207,277 5,828 — 217,102 Operating (loss) income (62,096) 263,372 12,282 — 213,558 Other (income) loss, net (279,517) (8,767) (790) 291,662 2,588 Interest expense (income) 127,734 (16,561) 4,815 — 115,988 Income from continuing operations before taxes 89,687 288,700 8,257 (291,662) 94,982 Income tax (benefit) expense 1,090 3,377 1,918 — 6,385 Net income attributable to member of Summit Materials, LLC $ 88,597 $ 285,323 $ 6,339 $ (291,662) $ 88,597 Comprehensive income attributable to member of Summit Materials, LLC $ 91,242 $ 287,394 $ 1,623 $ (289,017) $ 91,242
Condensed Consolidating Statements of Cash Flows	100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ (136,008) $ 471,106 $ 26,831 $ — $ 361,929 Cash flow from investing activities: Acquisitions, net of cash acquired — (19,513) — — (19,513) Purchase of property, plant and equipment (1,237) (201,038) (9,707) — (211,982) Proceeds from the sale of property, plant, and equipment — 10,894 780 — 11,674 Proceeds from the sale of a business — 128,337 — — 128,337 Other — 236 — — 236 Net cash used for investing activities (1,237) (81,084) (8,927) — (91,248) Cash flow from financing activities: Proceeds from investment by member 29,685 2,766 — — 32,451 Loans received from and payments made on loans from other Summit Companies 381,393 (370,940) (9,410) (1,043) — Payments on long-term debt (306,355) (22,011) (644) — (329,010) Payments on acquisition-related liabilities — (7,860) — — (7,860) Distributions from partnership (2,500) — — — (2,500) Other (1,008) — — — (1,008) Net cash provided by (used in) financing activities 101,215 (398,045) (10,054) (1,043) (307,927) Impact of cash on foreign currency — — 26 — 26 Net (decrease) increase in cash (36,030) (8,023) 7,876 (1,043) (37,220) Cash — Beginning of period 401,074 10,287 10,461 (3,641) 418,181 Cash — End of period $ 365,044 $ 2,264 $ 18,337 $ (4,684) $ 380,961 Condensed Consolidating Statements of Cash Flows For the year ended January 2, 2021 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ (135,895) $ 502,595 $ 42,169 $ — $ 408,869 Cash flow from investing activities: Acquisitions, net of cash acquired — (92,085) (31,392) — (123,477) Purchase of property, plant and equipment (2,150) (173,228) (1,871) — (177,249) Proceeds from the sale of property, plant, and equipment — 13,935 83 — 14,018 Other — 1,121 — — 1,121 Net cash used for investing activities (2,150) (250,257) (33,180) — (285,587) Cash flow from financing activities: Proceeds from investment by member (91,142) 87,925 4,260 — 1,043 Net proceeds from debt issuance 700,000 — — — 700,000 Loans received from and payments made on loans from other Summit Companies 298,656 (288,711) (12,781) 2,836 — Payments on long-term debt (657,942) (15,911) (192) — (674,045) Payments on acquisition-related liabilities — (30,757) — — (30,757) Financing costs (9,605) — — — (9,605) Distributions from partnership (2,500) — — — (2,500) Other (822) (85) — — (907) Net cash provided by (used in) financing activities 236,645 (247,539) (8,713) 2,836 (16,771) Impact of cash on foreign currency — — 351 — 351 Net increase in cash 98,600 4,799 627 2,836 106,862 Cash — Beginning of period 302,474 5,488 9,834 (6,477) 311,319 Cash — End of period $ 401,074 $ 10,287 $ 10,461 $ (3,641) $ 418,181 Condensed Consolidating Statements of Cash Flows For the year ended December 28, 2019 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ (112,019) $ 431,323 $ 17,880 $ — $ 337,184 Cash flow from investing activities: Acquisitions, net of cash acquired — (5,392) — — (5,392) Purchase of property, plant and equipment (2,513) (163,652) (11,330) — (177,495) Proceeds from the sale of property, plant, and equipment — 21,083 90 — 21,173 Proceeds from the sale of a business — — — — — Other — (1,095) — — (1,095) Net cash used for investing activities (2,513) (149,056) (11,240) — (162,809) Cash flow from financing activities: Proceeds from investment by member (21,614) 40,690 — — 19,076 Net proceeds from debt issuance 300,000 — — — 300,000 Loans received from and payments made on loans from other Summit Companies 287,029 (280,836) (4,586) (1,607) — Payments on long-term debt (256,354) (13,650) (225) — (270,229) Payments on acquisition-related liabilities — (31,383) — — (31,383) Financing costs (6,312) — — — (6,312) Distributions from partnership (2,500) — — — (2,500) Other (462) (40) — — (502) Net cash provided by financing activities 299,787 (285,219) (4,811) (1,607) 8,150 Impact of cash on foreign currency — — 286 — 286 Net (decrease) increase in cash 185,255 (2,952) 2,115 (1,607) 182,811 Cash — Beginning of period 117,219 8,440 7,719 (4,870) 128,508 Cash — End of period $ 302,474 $ 5,488 $ 9,834 $ (6,477) $ 311,319

Summary of Organization and S_3

Summary of Organization and Significant Accounting Policies - General Information and Equity Offerings (Details)	12 Months Ended
	Jan. 01, 2022segmentstatecementPlant	Dec. 28, 2019
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Number of operating segments	3
Number of reportable segments	3
Number of states in which the entity operates | state	21
Summit Materials, LLC
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Number of operating segments	3
Number of reportable segments	3
Number of states in which the entity operates | state	21
Summit Materials, LLC | Ohio Valley Asphalt
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Ownership percentage by non controlling owners	20.00%
Summit Materials, LLC | Continental Cement
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Ownership percentage by non controlling owners	30.00%
Summit Holdings LP
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Voting power (as a percent)		100.00%
Cement Plant
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Number of plants | cementPlant	2
Cement Plant | Summit Materials, LLC
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Number of plants | cementPlant	2
Tax Receivable Agreement | Summit Holdings LP
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Percentage of benefits to be paid on tax receivable agreement	85.00%
Minimum | Product
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Collection terms	30 days
Minimum | Product | Summit Materials, LLC
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Collection terms	30 days
Maximum | Product
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Collection terms	60 days
Maximum | Product | Summit Materials, LLC
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Collection terms	60 days
Maximum | Service
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Collection terms	90 days
Maximum | Service | Summit Materials, LLC
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Collection terms	90 days

Summary of Organization and S_4

Summary of Organization and Significant Accounting Policies - Prior Year Reclassifications (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Reclassification [Line Items]
General and administrative expenses	$ (196,728)	$ (182,873)	$ (156,129)
Cost of revenue	1,736,410	1,710,654	1,646,016
Gain on sale of property, plant and equipment	5,900	7,569	10,665
Summit Materials, LLC
Reclassification [Line Items]
General and administrative expenses	(196,728)	(182,873)	(156,129)
Cost of revenue	1,736,410	1,710,654	1,646,016
Gain on sale of property, plant and equipment	$ 5,900	7,569	10,665
Revision Of Prior Period Reclassification Adjustment Out Fixed Overhead Expenses
Reclassification [Line Items]
General and administrative expenses		126,700	119,700
Cost of revenue		126,700	119,700
Revision Of Prior Period Reclassification Adjustment Out Fixed Overhead Expenses | Summit Materials, LLC
Reclassification [Line Items]
General and administrative expenses		126,700	119,700
Cost of revenue		$ 126,700	$ 119,700

Summary of Organization and S_5

Summary of Organization and Significant Accounting Policies - New Accounting Standards (Details) - USD ($) $ in Thousands	Jan. 01, 2022	Jan. 02, 2021
Schedule Of Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Operating lease right-of-use assets	$ 30,150	$ 28,543
Operating lease liability	35,377	29,688
Summit Materials, LLC
Schedule Of Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Operating lease right-of-use assets	30,150	28,543
Operating lease liability	$ 35,377	$ 29,688

Acquisitions and Dispositions -

Acquisitions and Dispositions - Acquisitions by Region (Details) - acquisition	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
West
Business Acquisition [Line Items]
Number of business acquisitions	0	2	2
East
Business Acquisition [Line Items]
Number of business acquisitions	3	1	0
Summit Materials, LLC | West
Business Acquisition [Line Items]
Number of business acquisitions	0	2	2
Summit Materials, LLC | East
Business Acquisition [Line Items]
Number of business acquisitions	3	1	0

Acquisitions and Dispositions_2

Acquisitions and Dispositions - Summary of Assets Acquired and Liabilities Assumed (Detail) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Business Acquisition [Line Items]
Goodwill	$ 1,163,750	$ 1,201,291	$ 1,199,699
Summit Materials, LLC
Business Acquisition [Line Items]
Goodwill	1,164,750	1,202,291	$ 1,200,699
Series of Individually Immaterial Business Acquisitions
Business Acquisition [Line Items]
Financial assets	0	8,696
Inventories	2,406	2,856
Property, plant and equipment	19,668	130,042
Intangible assets	702	0
Other assets	98	2,790
Financial liabilities	(1,742)	(4,469)
Other long-term liabilities	(470)	(16,069)
Net assets acquired	20,662	123,846
Goodwill	0	0
Purchase price	20,662	123,846
Acquisition-related liabilities	(1,149)	0
Other	0	(369)
Net cash paid for acquisitions	19,513	123,477
Series of Individually Immaterial Business Acquisitions | Summit Materials, LLC
Business Acquisition [Line Items]
Financial assets	0	8,696
Inventories	2,406	2,856
Property, plant and equipment	19,668	130,042
Intangible assets	702	0
Other assets	98	2,790
Financial liabilities	(1,742)	(4,469)
Other long-term liabilities	(470)	(16,069)
Net assets acquired	20,662	123,846
Goodwill	0	0
Purchase price	20,662	123,846
Acquisition-related liabilities	(1,149)	0
Other	0	(369)
Net cash paid for acquisitions	$ 19,513	$ 123,477

Acquisitions and Dispositions_3

Acquisitions and Dispositions - Contractual Obligations (Details) $ in Thousands	12 Months Ended
	Jan. 01, 2022USD ($)	Jan. 01, 2022USD ($)	Jan. 01, 2022USD ($)reportingUnit	Jan. 01, 2022USD ($)business	Jan. 02, 2021USD ($)	Dec. 28, 2019USD ($)
Remaining payments on contractual obligations
Noncompete agreements, payment term (in general)	5 years
Proceeds from sale of businesses		$ 128,337			$ 0	$ 0
Gain on sale of business		20,011			0	0
East
Remaining payments on contractual obligations
Number of businesses sold			7	7
West
Remaining payments on contractual obligations
Number of businesses sold			1	1
Minimum
Remaining payments on contractual obligations
Term of payment for deferred consideration	5 years
Maximum
Remaining payments on contractual obligations
Term of payment for deferred consideration	20 years
Noncompete and Deferred Consideration Agreements
Remaining payments on contractual obligations
2022	$ 13,001	13,001	$ 13,001	$ 13,001
2023	12,167	12,167	12,167	12,167
2024	6,870	6,870	6,870	6,870
2025	7,317	7,317	7,317	7,317
2026	6,068	6,068	6,068	6,068
Thereafter	10,385	10,385	10,385	10,385
Total scheduled payments	$ 55,808	55,808	55,808	55,808
Present value adjustments		(10,697)
Total noncompete obligations and deferred consideration		45,111
Summit Materials, LLC
Remaining payments on contractual obligations
Noncompete agreements, payment term (in general)	5 years
Proceeds from sale of businesses		128,337			0	0
Gain on sale of business		20,011			$ 0	$ 0
Summit Materials, LLC | Minimum
Remaining payments on contractual obligations
Term of payment for deferred consideration	5 years
Summit Materials, LLC | Maximum
Remaining payments on contractual obligations
Term of payment for deferred consideration	20 years
Summit Materials, LLC | Noncompete and Deferred Consideration Agreements
Remaining payments on contractual obligations
2022	$ 13,001	13,001	13,001	13,001
2023	12,167	12,167	12,167	12,167
2024	6,870	6,870	6,870	6,870
2025	7,317	7,317	7,317	7,317
2026	6,068	6,068	6,068	6,068
Thereafter	10,385	10,385	10,385	10,385
Total scheduled payments	$ 55,808	55,808	$ 55,808	$ 55,808
Present value adjustments		(10,697)
Total noncompete obligations and deferred consideration		$ 45,111

Goodwill - Narrative (Details)

Goodwill - Narrative (Details)	3 Months Ended	12 Months Ended
	Jan. 01, 2022reportingUnit	Jan. 01, 2022USD ($)reportingUnit
Goodwill
Number of reporting units with goodwill		11
Number of reporting units more likely than not fair value exceeds carrying value	7
Goodwill, impairment loss | $		$ 0
Summit Materials, LLC
Goodwill
Number of reporting units with goodwill		11
Number of reporting units more likely than not fair value exceeds carrying value	7
Goodwill, impairment loss | $		$ 0

Goodwill - Summary of Goodwill

Goodwill - Summary of Goodwill by Reportable Segments (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021
Goodwill [Roll Forward]
Beginning balance	$ 1,201,291	$ 1,199,699
Acquisitions		19
Dispositions	(38,063)
Foreign currency translation adjustments	522	1,573
Ending balance	1,163,750	1,201,291
Summit Materials, LLC
Goodwill [Roll Forward]
Beginning balance	1,202,291	1,200,699
Acquisitions		19
Dispositions	(38,063)
Foreign currency translation adjustments	522	1,573
Ending balance	1,164,750	1,202,291
West
Goodwill [Roll Forward]
Beginning balance	586,209	584,617
Acquisitions		19
Dispositions	(16,222)
Foreign currency translation adjustments	522	1,573
Ending balance	570,509	586,209
West | Summit Materials, LLC
Goodwill [Roll Forward]
Beginning balance	587,209	585,617
Acquisitions		19
Dispositions	(16,222)
Foreign currency translation adjustments	522	1,573
Ending balance	571,509	587,209
East
Goodwill [Roll Forward]
Beginning balance	410,426	410,426
Acquisitions		0
Dispositions	(21,841)
Foreign currency translation adjustments	0	0
Ending balance	388,585	410,426
East | Summit Materials, LLC
Goodwill [Roll Forward]
Beginning balance	410,426	410,426
Acquisitions		0
Dispositions	(21,841)
Foreign currency translation adjustments	0	0
Ending balance	388,585	410,426
Cement
Goodwill [Roll Forward]
Beginning balance	204,656	204,656
Acquisitions		0
Dispositions	0
Foreign currency translation adjustments	0	0
Ending balance	204,656	204,656
Cement | Summit Materials, LLC
Goodwill [Roll Forward]
Beginning balance	204,656	204,656
Acquisitions		0
Dispositions	0
Foreign currency translation adjustments	0	0
Ending balance	$ 204,656	$ 204,656

Revenue Recognition - By Produc

Revenue Recognition - By Product (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Revenue from External Customer [Line Items]
Revenue	$ 2,409,669	$ 2,332,451	$ 2,222,140
Summit Materials, LLC
Revenue from External Customer [Line Items]
Revenue	2,409,669	2,332,451	2,222,140
Aggregates
Revenue from External Customer [Line Items]
Revenue	573,157	498,007	469,670
Aggregates | Summit Materials, LLC
Revenue from External Customer [Line Items]
Revenue	573,157	498,007	469,670
Cement
Revenue from External Customer [Line Items]
Revenue	282,081	257,629	266,235
Cement | Summit Materials, LLC
Revenue from External Customer [Line Items]
Revenue	282,081	257,629	266,235
Ready-mix concrete
Revenue from External Customer [Line Items]
Revenue	702,062	668,060	607,622
Ready-mix concrete | Summit Materials, LLC
Revenue from External Customer [Line Items]
Revenue	702,062	668,060	607,622
Asphalt
Revenue from External Customer [Line Items]
Revenue	311,046	349,350	330,750
Asphalt | Summit Materials, LLC
Revenue from External Customer [Line Items]
Revenue	311,046	349,350	330,750
Paving and related services
Revenue from External Customer [Line Items]
Revenue	337,311	381,430	360,234
Paving and related services | Summit Materials, LLC
Revenue from External Customer [Line Items]
Revenue	337,311	381,430	360,234
Other
Revenue from External Customer [Line Items]
Revenue	204,012	177,975	187,629
Other | Summit Materials, LLC
Revenue from External Customer [Line Items]
Revenue	$ 204,012	$ 177,975	$ 187,629

Revenue Recognition - Contract

Revenue Recognition - Contract Assets and Liabilities (Details) $ in Thousands	12 Months Ended
	Jan. 01, 2022USD ($)
Change in Contract with Customer, Asset [Abstract]
Balance—January 2, 2021	$ 8,666
Changes in revenue billed, contract price or cost estimates	(95)
Divestitures	(967)
Other	(4)
Balance—January 1, 2022	7,600
Change in Contract with Customer, Liability [Abstract]
Balance—January 2, 2021	16,499
Changes in revenue billed, contract price or cost estimates	(8,969)
Divestitures	(131)
Other	2
Balance—January 1, 2022	7,401
Summit Materials, LLC
Change in Contract with Customer, Asset [Abstract]
Balance—January 2, 2021	8,666
Changes in revenue billed, contract price or cost estimates	(95)
Divestitures	(967)
Other	(4)
Balance—January 1, 2022	7,600
Change in Contract with Customer, Liability [Abstract]
Balance—January 2, 2021	16,499
Changes in revenue billed, contract price or cost estimates	(8,969)
Divestitures	(131)
Other	2
Balance—January 1, 2022	$ 7,401

Revenue Recognition - Summary o

Revenue Recognition - Summary of Accounts Receivable, Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade accounts receivable	$ 230,714	$ 191,871
Construction contract receivables	47,054	47,179
Retention receivables	13,094	18,824
Receivables from related parties	292	1,339
Accounts receivable	291,154	259,213
Less: Allowance for doubtful accounts	(3,928)	(4,517)
Accounts receivable, net	287,226	254,696
Summit Materials, LLC
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade accounts receivable	230,714	191,871
Construction contract receivables	47,054	47,179
Retention receivables	13,094	18,824
Receivables from related parties	292	1,339
Accounts receivable	291,154	259,213
Less: Allowance for doubtful accounts	(3,928)	(4,517)
Accounts receivable, net	$ 287,226	$ 254,696
Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
General collection and billing period for retention receivables	1 year
Maximum | Summit Materials, LLC
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	Jan. 01, 2022	Jan. 02, 2021
Inventory [Line Items]
Aggregate stockpiles	$ 130,640	$ 137,938
Finished goods	22,690	32,993
Work in process	8,277	9,281
Raw materials	19,153	20,096
Total	180,760	200,308
Summit Materials, LLC
Inventory [Line Items]
Aggregate stockpiles	130,640	137,938
Finished goods	22,690	32,993
Work in process	8,277	9,281
Raw materials	19,153	20,096
Total	$ 180,760	$ 200,308

Property, Plant and Equipment_3

Property, Plant and Equipment, net and Intangibles, net - Components of Property, Plant and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	$ 3,109,421	$ 2,983,094
Less accumulated depreciation, depletion and amortization	(1,266,513)	(1,132,925)
Property, plant and equipment including finance lease right-of-use asset, net	1,842,908	1,850,169
Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	3,109,421	2,983,094
Less accumulated depreciation, depletion and amortization	(1,266,513)	(1,132,925)
Property, plant and equipment including finance lease right-of-use asset, net	1,842,908	1,850,169
Mineral bearing land and leased interests
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	535,198	468,966
Mineral bearing land and leased interests | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	535,198	468,966
Land (non-mineral bearing)
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	196,843	197,432
Land (non-mineral bearing) | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	196,843	197,432
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	$ 185,472	181,198
Buildings and improvements | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years
Buildings and improvements | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	30 years
Buildings and improvements | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	$ 185,472	181,198
Buildings and improvements | Summit Materials, LLC | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years
Buildings and improvements | Summit Materials, LLC | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	30 years
Plants, machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	$ 1,405,694	1,397,410
Plants, machinery and equipment | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years
Plants, machinery and equipment | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	20 years
Plants, machinery and equipment | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	$ 1,405,694	1,397,410
Plants, machinery and equipment | Summit Materials, LLC | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years
Plants, machinery and equipment | Summit Materials, LLC | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	20 years
Mobile equipment and barges
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	$ 560,515	543,133
Mobile equipment and barges | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	6 years
Mobile equipment and barges | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	8 years
Mobile equipment and barges | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	$ 560,515	543,133
Mobile equipment and barges | Summit Materials, LLC | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	6 years
Mobile equipment and barges | Summit Materials, LLC | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	8 years
Truck and auto fleet
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	$ 54,700	56,163
Truck and auto fleet | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Truck and auto fleet | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	8 years
Truck and auto fleet | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	$ 54,700	56,163
Truck and auto fleet | Summit Materials, LLC | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Truck and auto fleet | Summit Materials, LLC | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	8 years
Landfill airspace and improvements
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	$ 52,258	52,202
Landfill airspace and improvements | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years
Landfill airspace and improvements | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	30 years
Landfill airspace and improvements | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	$ 52,258	52,202
Landfill airspace and improvements | Summit Materials, LLC | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years
Landfill airspace and improvements | Summit Materials, LLC | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	30 years
Office equipment
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	$ 47,389	45,942
Office equipment | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Office equipment | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years
Office equipment | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	$ 47,389	45,942
Office equipment | Summit Materials, LLC | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Office equipment | Summit Materials, LLC | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years
Construction in progress
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	$ 71,352	40,648
Construction in progress | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	$ 71,352	$ 40,648
Other | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	4 years
Other | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	20 years
Other | Summit Materials, LLC | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	4 years
Other | Summit Materials, LLC | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	20 years

Property, Plant and Equipment_4

Property, Plant and Equipment, net and Intangibles, net - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Property, Plant and Equipment [Line Items]
Depreciation, depletion and amortization expense	$ 195,100	$ 195,300	$ 196,800
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	3,109,421	2,983,094
Finance lease right-of-use asset accumulated amortization	1,266,513	1,132,925
Current finance lease liabilities	17,624	24,601
Long-term finance lease liabilities	14,982	31,727
2022	18,737
2023	7,800
2024	3,209
2025	2,583
2026	990
Gain on sale of property, plant and equipment	5,900	7,569	10,665
General and administrative expenses
Property, Plant and Equipment [Line Items]
Gain on sale of property, plant and equipment	5,900	7,600	10,700
Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Depreciation, depletion and amortization expense	195,100	195,300	196,800
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	3,109,421	2,983,094
Finance lease right-of-use asset accumulated amortization	1,266,513	1,132,925
Current finance lease liabilities	17,624	24,601
Long-term finance lease liabilities	14,982	31,727
2022	18,737
2023	7,800
2024	3,209
2025	2,583
2026	990
Gain on sale of property, plant and equipment	5,900	7,569	10,665
Summit Materials, LLC | General and administrative expenses
Property, Plant and Equipment [Line Items]
Gain on sale of property, plant and equipment	5,900	7,600	$ 10,700
Equipment And Building
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	69,000	92,700
Finance lease right-of-use asset accumulated amortization	31,400	32,800
Equipment And Building | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	69,000	92,700
Finance lease right-of-use asset accumulated amortization	$ 31,400	$ 32,800
Equipment
Property, Plant and Equipment [Line Items]
Equipment lease term	5 years
Equipment | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Equipment lease term	5 years
Building
Property, Plant and Equipment [Line Items]
Equipment lease term	30 years
Building | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Equipment lease term	30 years

Property, Plant and Equipment_5

Property, Plant and Equipment, net and Intangibles, net - Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 84,665	$ 59,716
Accumulated Amortization	(15,269)	(11,864)
Net Carrying Amount	69,396	47,852
Amortization expense	3,700	2,700	$ 2,100
Estimated amortization expense
2022	4,145
2023	4,012
2024	3,916
2025	3,872
2026	3,727
Thereafter	49,724
Total	69,396	47,852
Summit Materials, LLC
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	84,665	59,716
Accumulated Amortization	(15,269)	(11,864)
Net Carrying Amount	69,396	47,852
Amortization expense	3,700	2,700	$ 2,100
Estimated amortization expense
2022	4,145
2023	4,012
2024	3,916
2025	3,872
2026	3,727
Thereafter	49,724
Total	69,396	47,852
Operating permits
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	33,671	33,671
Accumulated Amortization	(2,467)	(1,207)
Net Carrying Amount	31,204	32,464
Mineral leases
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	19,927	19,225
Accumulated Amortization	(8,922)	(7,571)
Net Carrying Amount	11,005	11,654
Mineral leases | Summit Materials, LLC
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	19,927	19,225
Accumulated Amortization	(8,922)	(7,571)
Net Carrying Amount	11,005	11,654
Reserve rights
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	25,586	6,234
Accumulated Amortization	(3,329)	(2,504)
Net Carrying Amount	22,257	3,730
Reserve rights | Summit Materials, LLC
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	25,586	6,234
Accumulated Amortization	(3,329)	(2,504)
Net Carrying Amount	22,257	3,730
Other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	5,481	586
Accumulated Amortization	(551)	(582)
Net Carrying Amount	4,930	4
Other | Summit Materials, LLC
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	5,481	586
Accumulated Amortization	(551)	(582)
Net Carrying Amount	$ 4,930	$ 4

Accrued Expenses - Components o

Accrued Expenses - Components of Accrued Expenses (Details) - USD ($) $ in Thousands	Jan. 01, 2022	Jan. 02, 2021
Schedule Of Accrued Expenses [Line Items]
Interest	$ 22,762	$ 21,860
Payroll and benefits	38,894	46,026
Finance lease obligations	17,624	24,601
Insurance	20,480	18,355
Non-income taxes	19,409	15,669
Deferred asset purchase payments	4,912	9,749
Professional fees	1,524	828
Other	21,871	23,482
Total	147,476	160,570
Summit Materials, LLC
Schedule Of Accrued Expenses [Line Items]
Interest	22,762	21,860
Payroll and benefits	38,894	46,026
Finance lease obligations	17,624	24,601
Insurance	20,480	18,355
Non-income taxes	20,069	15,900
Deferred asset purchase payments	4,912	9,749
Professional fees	1,524	828
Other	21,871	23,482
Total	$ 148,136	$ 160,801

Debt - Schedule of Debt (Detail

Debt - Schedule of Debt (Details) - USD ($)	Jan. 01, 2022	Jan. 02, 2021	Jun. 01, 2017
Debt
Total debt	$ 1,609,298,000	$ 1,915,425,000
Current portion of long-term debt	6,354,000	6,354,000
Long-term debt	1,602,944,000	1,909,071,000
Gross amount	1,609,960,000
Debt discount	662,000
Summit Materials, LLC
Debt
Total debt	1,609,298,000	1,915,425,000
Current portion of long-term debt	6,354,000	6,354,000
Long-term debt	1,602,944,000	1,909,071,000
Gross amount	1,609,960,000
Debt discount	662,000
Term Loan, due 2024:
Debt
Total debt	609,298,000	615,425,000
Gross amount	610,000,000	616,300,000
Debt discount	700,000	900,000
Term Loan, due 2024: | Summit Materials, LLC
Debt
Total debt	609,298,000	615,425,000
Gross amount	610,000,000	616,300,000
Debt discount	700,000	900,000
5 1⁄8% Senior Notes, due 2025 | Summit Materials, LLC
Debt
Total debt			$ 300,000,000
Debt instrument interest rate (as a percent)			5.125%
Senior Notes | 5 1⁄8% Senior Notes, due 2025
Debt
Total debt	$ 0	300,000,000
Debt instrument interest rate (as a percent)	5.125%
Senior Notes | 5 1⁄8% Senior Notes, due 2025 | Summit Materials, LLC
Debt
Total debt	$ 0	300,000,000
Debt instrument interest rate (as a percent)	5.125%
Senior Notes | 6 1⁄2% Senior Notes, due 2027
Debt
Total debt	$ 300,000,000	300,000,000
Debt instrument interest rate (as a percent)	6.50%
Senior Notes | 6 1⁄2% Senior Notes, due 2027 | Summit Materials, LLC
Debt
Total debt	$ 300,000,000	300,000,000
Debt instrument interest rate (as a percent)	6.50%
Senior Notes | 5 1⁄4% Senior Notes, due 2029
Debt
Total debt	$ 700,000,000	700,000,000
Debt instrument interest rate (as a percent)	5.25%
Senior Notes | 5 1⁄4% Senior Notes, due 2029 | Summit Materials, LLC
Debt
Total debt	$ 700,000,000	$ 700,000,000
Debt instrument interest rate (as a percent)	5.25%

Debt - Schedule of Contractual

Debt - Schedule of Contractual Payments of Long-Term Debt (Details) $ in Thousands	Jan. 01, 2022USD ($)
Contractual payments of long-term debt
2022	$ 6,354
2023	6,354
2024	597,252
2025	0
2026	0
Thereafter	1,000,000
Total	1,609,960
Less: Original issue net discount	(662)
Less: Capitalized loan costs	(11,925)
Total debt	1,597,373
Summit Materials, LLC
Contractual payments of long-term debt
2022	6,354
2023	6,354
2024	597,252
2025	0
2026	0
Thereafter	1,000,000
Total	1,609,960
Less: Original issue net discount	(662)
Less: Capitalized loan costs	(11,925)
Total debt	$ 1,597,373

Debt - Senior Notes (Details)

Debt - Senior Notes (Details) - USD ($)	Sep. 27, 2021	Aug. 11, 2020	Mar. 15, 2019	Jun. 01, 2017	Jul. 08, 2015	Oct. 02, 2021	Sep. 26, 2020	Mar. 30, 2019	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019	Aug. 31, 2020	Mar. 31, 2019
Debt
Loss on debt financings						$ 6,000,000			$ 6,016,000	$ 4,064,000	$ 14,565,000
Write off of deferred financing fees									2,116,000	3,338,000
Long-term debt									1,609,298,000	1,915,425,000
Issuers | 8 1/2% Senior Notes, due 2022
Debt
Senior notes, interest rate (as a percent)													8.50%
Write off of deferred financing fees								$ 2,900,000
Senior notes, aggregate principal amount redeemed													$ 250,000,000
Loss on extinguishment of debt								(14,600,000)
Prepayment premium								11,700,000
Issuers | 5 1⁄8% Senior Notes, due 2025
Debt
Debt redeemed	$ 300,000,000
Senior notes, interest rate (as a percent)	5.125%			5.125%
Redemption premium						3,900,000
Write off of deferred financing fees						$ 2,100,000
Long-term debt				$ 300,000,000
Percentage of par value of senior notes				100.00%
Proceeds net of related fees and expenses				$ 295,400,000
Issuers | 6.125 Senior Notes, due 2023
Debt
Senior notes, interest rate (as a percent)					6.125%							6.125%
Write off of deferred financing fees							$ 3,300,000
Senior notes, aggregate principal amount redeemed												$ 650,000,000
Loss on extinguishment of debt							(4,100,000)
Write-off of debt discount							$ 800,000
Debt instrument, face amount					$ 650,000,000
Issuers | 6 1/8% Senior Notes, due 2023, issued at par
Debt
Debt instrument, face amount					$ 350,000,000
Issuers | 6 1/8% Senior Notes, due 2023, , issued at 99.375% of par
Debt
Percentage of par value of senior notes					99.375%
Debt instrument, face amount					$ 300,000,000
Issuers | 5 1⁄4% Senior Notes, due 2029
Debt
Senior notes, interest rate (as a percent)		5.25%
Long-term debt		$ 700,000,000
Proceeds net of related fees and expenses		$ 690,400,000
Summit Materials, LLC
Debt
Loss on debt financings									6,016,000	4,064,000	$ 14,565,000
Write off of deferred financing fees									2,116,000	3,338,000
Long-term debt									$ 1,609,298,000	1,915,425,000
Summit Materials, LLC | 8 1/2% Senior Notes, due 2022
Debt
Senior notes, interest rate (as a percent)													8.50%
Write off of deferred financing fees								2,900,000
Senior notes, aggregate principal amount redeemed													$ 250,000,000
Loss on extinguishment of debt								(14,600,000)
Prepayment premium								$ 11,700,000
Summit Materials, LLC | 5 1⁄8% Senior Notes, due 2025
Debt
Senior notes, interest rate (as a percent)				5.125%
Long-term debt				$ 300,000,000
Percentage of par value of senior notes				100.00%
Proceeds net of related fees and expenses				$ 295,400,000
Senior Notes | 6 1⁄2% Senior Notes, due 2027
Debt
Senior notes, interest rate (as a percent)									6.50%
Long-term debt									$ 300,000,000	300,000,000
Senior Notes | 5 1⁄8% Senior Notes, due 2025
Debt
Senior notes, interest rate (as a percent)									5.125%
Long-term debt									$ 0	300,000,000
Senior Notes | 5 1⁄4% Senior Notes, due 2029
Debt
Senior notes, interest rate (as a percent)									5.25%
Long-term debt									$ 700,000,000	700,000,000
Senior Notes | Issuers | 6 1⁄2% Senior Notes, due 2027
Debt
Senior notes, interest rate (as a percent)			6.50%
Long-term debt			$ 300,000,000
Percentage of par value of senior notes			100.00%
Proceeds net of related fees and expenses			$ 296,300,000
Senior Notes | Issuers | 5 1⁄4% Senior Notes, due 2029
Debt
Percentage of par value of senior notes		100.00%
Senior Notes | Summit Materials, LLC | 6 1⁄2% Senior Notes, due 2027
Debt
Senior notes, interest rate (as a percent)									6.50%
Long-term debt									$ 300,000,000	300,000,000
Senior Notes | Summit Materials, LLC | 5 1⁄8% Senior Notes, due 2025
Debt
Senior notes, interest rate (as a percent)									5.125%
Long-term debt									$ 0	300,000,000
Senior Notes | Summit Materials, LLC | 5 1⁄4% Senior Notes, due 2029
Debt
Senior notes, interest rate (as a percent)									5.25%
Long-term debt									$ 700,000,000	$ 700,000,000

Debt - Senior Secured Credit Fa

Debt - Senior Secured Credit Facilities (Details) - Summit Materials, LLC - USD ($)	Feb. 25, 2019	Jan. 01, 2022	Jan. 02, 2021
Term Loan, due 2024:
Debt
Debt instrument, face amount		$ 650,000,000
Revolving Credit Facility
Debt
Maximum borrowing capacity	$ 345,000,000	$ 345,000,000
Basis spread on variable rate		0.25%
Amount outstanding		$ 0	$ 0
Remaining borrowing capacity		327,100,000
Revolving Credit Facility | Federal funds rate
Debt
Basis spread on variable rate	0.50%
Revolving Credit Facility | LIBOR Plus 1%
Debt
Basis spread on variable rate	2.00%
Percentage added to base rate	1.00%
Revolving Credit Facility | LIBOR
Debt
Basis spread on variable rate	3.00%
Letter of Credit
Debt
Amount outstanding		$ 17,900,000
Senior Secured Credit Facilities
Debt
First lien leverage ratio		4.75

Debt - Summary of Activity for

Debt - Summary of Activity for Deferred Financing Fees (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021
Deferred finance costs
Beginning balance	$ 18,367	$ 15,436
Loan origination fees		9,605
Amortization	(3,202)	(3,336)
Write off of deferred financing fees	(2,116)	(3,338)
Ending balance	13,049	18,367
Summit Materials, LLC
Deferred finance costs
Beginning balance	18,367	15,436
Loan origination fees		9,605
Amortization	(3,202)	(3,336)
Write off of deferred financing fees	(2,116)	(3,338)
Ending balance	$ 13,049	$ 18,367

Debt - Other Narrative (Details

Debt - Other Narrative (Details)	Jan. 15, 2015USD ($)	Jan. 01, 2022USD ($)	Jan. 02, 2021USD ($)	Jan. 15, 2015CAD ($)
Canadian Subsidiary Credit Agreement
Debt
Amount outstanding		$ 0	$ 0
Canadian Subsidiary Credit Agreement | Summit Materials, LLC
Debt
Amount outstanding		$ 0	$ 0
Canadian Subsidiary Credit Agreement, Operating Activities
Debt
Revolving credit commitment				$ 6,000,000
Canadian Subsidiary Credit Agreement, Operating Activities | Summit Materials, LLC
Debt
Revolving credit commitment	$ 6,000,000
Canadian Subsidiary Credit Agreement, Capital Equipment
Debt
Revolving credit commitment				500,000
Canadian Subsidiary Credit Agreement, Capital Equipment | Summit Materials, LLC
Debt
Revolving credit commitment	500,000
Canadian Subsidiary Credit Agreement, Guarantees
Debt
Revolving credit commitment				1,500,000
Canadian Subsidiary Credit Agreement, Guarantees | Summit Materials, LLC
Debt
Revolving credit commitment	1,500,000
Canadian Subsidiary Credit Agreement, Foreign Exchange Facility
Debt
Revolving credit commitment				$ 10,000,000
Canadian Subsidiary Credit Agreement, Foreign Exchange Facility | Summit Materials, LLC
Debt
Revolving credit commitment	$ 10,000,000
Prime rate | Canadian Subsidiary Credit Agreement, Operating Activities
Debt
Basis spread on variable rate	0.20%
Prime rate | Canadian Subsidiary Credit Agreement, Operating Activities | Summit Materials, LLC
Debt
Basis spread on variable rate	0.20%
Prime rate | Canadian Subsidiary Credit Agreement, Capital Equipment
Debt
Basis spread on variable rate	0.20%
Prime rate | Canadian Subsidiary Credit Agreement, Capital Equipment | Summit Materials, LLC
Debt
Basis spread on variable rate	0.20%

Income Taxes - Components of In

Income Taxes - Components of Income Tax Benefit (Detail) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Provision for income taxes:
Current	$ 8,030	$ 3,827	$ 69
Deferred	36,326	(16,012)	17,032
Income tax expense (benefit)	44,356	(12,185)	17,101
Summit Materials, LLC
Provision for income taxes:
Current	8,459	3,827	69
Deferred	12,490	(2,764)	6,316
Income tax expense (benefit)	$ 20,949	$ 1,063	$ 6,385

Income Taxes - Schedule of Inco

Income Taxes - Schedule of Income Tax Benefit (Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Effective Income Tax Rate Continuing Operations Tax Rate Reconciliation [Line Items]
Income tax expense (benefit) at federal statutory tax rate	$ 41,273	$ 27,100	$ 16,427
Less: Income tax benefit at federal statutory tax rate for LLC entities	(459)	(593)	(658)
State and local income taxes	7,287	5,067	3,792
Permanent differences	(5,493)	(3,345)	(6,272)
Effective tax rate change	2,317	4,257	(2,006)
Basis differences from divestitures	3,766	0	0
Unrecognized tax benefits	0	(41,548)	18,885
Tax receivable agreement (benefit) expense	28	(6)	2,436
Valuation allowance	0	0	(17,691)
Other	(4,363)	(3,117)	2,188
Income tax expense (benefit)	44,356	(12,185)	17,101
Summit Materials, LLC
Effective Income Tax Rate Continuing Operations Tax Rate Reconciliation [Line Items]
Income tax expense (benefit) at federal statutory tax rate	40,303	25,577	19,947
Less: Income tax benefit at federal statutory tax rate for LLC entities	(27,821)	(17,647)	(15,387)
State and local income taxes	3,604	2,073	1,680
Permanent differences	427	2,479	13
Effective tax rate change	201	681	(725)
Basis differences from divestitures	3,766	0	0
Unrecognized tax benefits	0	(11,525)	5,038
Valuation allowance	0	0	(2,478)
Other	469	(575)	(1,703)
Income tax expense (benefit)	$ 20,949	$ 1,063	$ 6,385

Income Taxes - Components of Ne

Income Taxes - Components of Net Deferred Income Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Deferred tax assets (liabilities):
Net intangible assets	$ 177,220	$ 199,497
Accelerated depreciation	(199,357)	(209,644)
Net operating loss	224,014	227,560
Investment in limited partnership	(38,548)	(33,139)
Mining reclamation reserve	3,341	3,306
Working capital (e.g., accrued compensation, prepaid assets)	39,571	45,972
Less valuation allowance	(1,675)	(1,675)	$ (1,675)
Deferred tax assets	204,566	231,877
Less foreign deferred tax liability (included in other noncurrent liabilities)	(16,939)	(18,393)
Net deferred tax asset	187,627	213,484
Summit Materials, LLC
Deferred tax assets (liabilities):
Accelerated depreciation	(65,149)	(70,588)
Net operating loss	11,602	26,929
Investment in limited partnership	(21,737)	(18,931)
Net intangible assets	(2,734)	(3,264)
Mining reclamation reserve	1,258	1,652
Working capital (e.g., accrued compensation, prepaid assets)	1,493	1,590
Less valuation allowance	(1,675)	(1,675)	$ (1,675)
Net deferred tax liabilities	(75,267)	(62,612)
Net deferred tax liability	$ (76,942)	$ (64,287)

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($)	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Income Taxes [Line Items]
Deferred tax assets subject to TRA	$ 365,100,000
Income tax expense (benefit)	44,356,000	$ (12,185,000)	$ 17,101,000
Unrecognized tax benefits that if recognized would affect the annual effective tax rate	0	0	41,500,000
Deferred tax asset, valuation allowance	1,675,000	1,675,000	1,675,000
Deferred tax asset, Investment in limited partnership	13,700,000	2,400,000
Tax receivable agreement benefit	(6,779,000)	(7,559,000)	16,237,000
Tax receivable agreement liability	326,548,000	321,680,000
Penalties and interest expense	0	0	0
Summit Holdings LP
Income Taxes [Line Items]
Distributions to LP Unitholders	0	0
Summit Materials, LLC
Income Taxes [Line Items]
Income tax expense (benefit)	20,949,000	1,063,000	6,385,000
Net operating loss carryforwards	41,700,000
Deferred tax asset, valuation allowance	1,675,000	1,675,000	$ 1,675,000
Penalties and interest expense	$ 0	0
Tax Receivable Agreement
Income Taxes [Line Items]
Tax receivable agreement liability		$ 321,700,000
Tax Receivable Agreement | Summit Holdings LP
Income Taxes [Line Items]
Percentage of benefits to be paid on tax receivable agreement	85.00%
Federal
Income Taxes [Line Items]
Net operating loss carryforwards	$ 902,000,000
Federal | Tax Receivable Agreement
Income Taxes [Line Items]
Net operating loss carryforwards	$ 581,000,000

Incomes Taxes - Deferred Tax As

Incomes Taxes - Deferred Tax Asset Valuation Allowance (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021
Valuation Allowance:
Beginning balance	$ (1,675)	$ (1,675)
Current year decreases (increases) from operations	0	0
Ending balance	(1,675)	(1,675)
Summit Materials, LLC
Valuation Allowance:
Beginning balance	(1,675)	(1,675)
Current year decreases (increases) from operations	0	0
Ending balance	$ (1,675)	$ (1,675)

Earnings Per Share - Schedule o

Earnings Per Share - Schedule of Basic to Diluted Income Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Reconciliation of basic to diluted loss per share
Net income attributable to Summit Inc.	$ 152,184	$ 137,967	$ 59,066
Diluted net income attributable to Summit Inc.	$ 152,184	$ 137,967	$ 59,066
LP Units
Reconciliation of basic to diluted loss per share
Anti dilutive shares excluded from calculation of earnings per share	1,867,853	3,060,248	3,372,706
Warrants
Reconciliation of basic to diluted loss per share
Anti dilutive shares excluded from calculation of earnings per share	0	100,037	0
Common Class A
Reconciliation of basic to diluted loss per share
Weighted average shares outstanding (in shares)	117,436,234	114,014,749	112,204,067
Basic (USD per share)	$ 1.29	$ 1.21	$ 0.53
Add: warrants	17,674	0	4,206
Weighted average dilutive shares outstanding (in shares)	118,741,932	114,631,768	112,684,718
Diluted (USD per share)	$ 1.28	$ 1.20	$ 0.52
Common Class A | Time-vesting stock options
Reconciliation of basic to diluted loss per share
Add: Share-based payment arrangements	282,677	3,390	87,290
Common Class A | Restricted Stock Units
Reconciliation of basic to diluted loss per share
Add: Share-based payment arrangements	816,966	520,871	342,620
Common Class A | Performance Stock Units
Reconciliation of basic to diluted loss per share
Add: Share-based payment arrangements	188,381	92,758	46,535
Restricted Stock
Reconciliation of basic to diluted loss per share
Add: Nonvested restricted stock awards of retirement eligible shares (in shares)	213,846	212,443	0
Common Class A and Restricted Stock
Reconciliation of basic to diluted loss per share
Weighted average shares outstanding (in shares)	117,650,080	114,227,192	112,204,067
Basic (USD per share)	$ 1.29	$ 1.21	$ 0.53

Stockholders' Equity_Members' I

Stockholders' Equity/Members' Interest - Narrative (Details) - $ / shares	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Common Class A
Subsidiary, Sale of Stock [Line Items]
Common stock, shares authorized (in shares)	1,000,000,000	1,000,000,000
Common stock, par value (USD per share)	$ 0.01	$ 0.01
Common stock, shares issued (in shares)	118,705,108	114,390,595	113,309,385
Common stock, shares outstanding (in shares)	118,705,108	114,390,595
Common Class B
Subsidiary, Sale of Stock [Line Items]
Common stock, shares authorized (in shares)	250,000,000	250,000,000
Common stock, par value (USD per share)	$ 0.01	$ 0.01
Common stock, shares issued (in shares)	99	99
Common stock, shares outstanding (in shares)	99	99

Stockholders' Equity_Members'_2

Stockholders' Equity/Members' Interest - Change in Ownership (Details) - shares	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Increase (Decrease) In Stockholders' Equity [Rollforward]
Stock option exercises (in shares)		54,517
Summit Materials Incorporated And Summit Holdings LP
Increase (Decrease) In Stockholders' Equity [Rollforward]
Beginning balance stockholders' equity (in shares)	117,263,765	116,559,042
Exchanges during period (in shares)	0	0
Stock option exercises (in shares)	1,745,940
Other equity transactions (in shares)	1,009,409	650,206
Ending balance stockholders' equity (in shares)	120,019,114	117,263,765	116,559,042
LP Units | Summit Holdings LP
Increase (Decrease) In Stockholders' Equity [Rollforward]
Number of LP Units outstanding (in shares)	2,873,170	3,249,657
Number of LP Units exchanged	(1,559,164)	(376,487)
Number of LP Units outstanding (in shares)	1,314,006	2,873,170	3,249,657
Common Class A
Increase (Decrease) In Stockholders' Equity [Rollforward]
Beginning balance stockholders' equity (in shares)	114,390,595	113,309,385
Exchanges during period (in shares)	1,559,164	376,487
Stock option exercises (in shares)	1,745,940	54,517
Other equity transactions (in shares)	1,009,409	650,206
Ending balance stockholders' equity (in shares)	118,705,108	114,390,595	113,309,385
Summit Materials Inc
Increase (Decrease) In Stockholders' Equity [Rollforward]
Summit Inc. Ownership Percentage	98.90%	97.50%	97.20%

Stockholders' Equity_Members'_3

Stockholders' Equity/Members' Interest - Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021
Changes in each component of accumulated other comprehensive loss
Beginning balance stockholders' equity	$ 1,616,268	$ 1,444,773
Postretirement liability adjustment, net of tax	975	(1,638)
Foreign currency translation adjustment, net of tax	905	3,393
Ending balance stockholders' equity	1,823,212	1,616,268
Change in retirement plans
Changes in each component of accumulated other comprehensive loss
Beginning balance stockholders' equity	533	2,171
Postretirement liability adjustment, net of tax	975	(1,638)
Ending balance stockholders' equity	1,508	533
Foreign currency translation adjustment
Changes in each component of accumulated other comprehensive loss
Beginning balance stockholders' equity	4,670	1,277
Foreign currency translation adjustment, net of tax	905	3,393
Ending balance stockholders' equity	5,575	4,670
Accumulated Other Comprehensive Income (Loss)
Changes in each component of accumulated other comprehensive loss
Beginning balance stockholders' equity	5,203	3,448
Ending balance stockholders' equity	7,083	5,203
Summit Materials, LLC
Changes in each component of accumulated other comprehensive loss
Postretirement liability adjustment, net of tax	1,303	(2,229)
Foreign currency translation adjustment, net of tax	1,254	4,617
Summit Materials, LLC | Change in retirement plans
Changes in each component of accumulated other comprehensive loss
Beginning balance stockholders' equity	(8,546)	(6,317)
Postretirement liability adjustment, net of tax	1,303	(2,229)
Ending balance stockholders' equity	(7,243)	(8,546)
Summit Materials, LLC | Foreign currency translation adjustment
Changes in each component of accumulated other comprehensive loss
Beginning balance stockholders' equity	(10,037)	(14,654)
Foreign currency translation adjustment, net of tax	1,254	4,617
Ending balance stockholders' equity	(8,783)	(10,037)
Summit Materials, LLC | Cash flow hedge adjustments
Changes in each component of accumulated other comprehensive loss
Beginning balance stockholders' equity	0	0
Ending balance stockholders' equity	0	0
Summit Materials, LLC | Accumulated Other Comprehensive Income (Loss)
Changes in each component of accumulated other comprehensive loss
Beginning balance stockholders' equity	(18,583)	(20,971)
Ending balance stockholders' equity	$ (16,026)	$ (18,583)

Supplemental Cash Flow Inform_3

Supplemental Cash Flow Information - Schedule of Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Cash payments:
Interest	$ 81,592	$ 99,551	$ 104,614
Payments for income taxes, net	7,580	1,754	(919)
Operating cash payments on operating leases	10,955	10,452	10,618
Operating cash payments on finance leases	2,162	3,132	3,051
Finance cash payments on finance leases	17,278	14,408	13,164
Non cash financing activities:
Right of use assets obtained in exchange for operating lease obligations	11,528	4,849	5,842
Right of use assets obtained in exchange for finance leases obligations	1,125	18,016	23,965
Exchange of LP Units to shares of Class A common stock	48,425	8,227	3,847
Summit Materials, LLC
Cash payments:
Interest	81,592	99,551	104,614
Payments for income taxes, net	7,580	1,754	(919)
Operating cash payments on operating leases	10,955	10,452	10,618
Operating cash payments on finance leases	2,162	3,132	3,051
Finance cash payments on finance leases	17,278	14,408	13,164
Non cash financing activities:
Right of use assets obtained in exchange for operating lease obligations	11,528	4,849	5,842
Right of use assets obtained in exchange for finance leases obligations	$ 1,125	$ 18,016	$ 23,965

Stock-Based Compensation - Narr

Stock-Based Compensation - Narrative (Details) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended	12 Months Ended
	May 31, 2021	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019	Jan. 02, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Purchase price percentage	85.00%
Dividend yield		0.00%
Share-based compensation expense		$ 19.7	$ 28.9	$ 20.4
Unrecognized compensation cost		$ 21.7
Weighted average contractual term, unrecognized compensation cost		1 year 9 months 18 days
2015 Omnibus Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)					13,500,000
2015 Omnibus Equity Incentive Plan | Common Class A
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)	17,500,000				13,500,000
Number of additional shares authorized (in shares)	4,000,000
Shares available for grant (in shares)		7,900,000
Employee Stock Purchase Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)	5,500,000	5,500,000
Offering period		6 months
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted during the period (in shares)		727,655
Intrinsic value, units outstanding		$ 59.5
Weighted average remaining contractual term		9 months 18 days
Restricted Stock Units | 2015 Omnibus Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		1 year
Awards granted during the period (in shares)		34,672	42,736	65,144
Time-vesting stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, granted (in shares)		0	0	0
Intrinsic value, options outstanding		$ 6
Weighted average remaining contractual term		3 years 10 months 24 days
Weighted average strike price, outstanding (in dollars per share)		$ 19.75
Performance Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		3 years
Awards granted during the period (in shares)		129,060
Intrinsic value, units outstanding		$ 16.5
Weighted average remaining contractual term		1 year 1 month 6 days
Weighted average strike price, exercisable (in dollars per share)		$ 300,000
Summit Materials, LLC
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Purchase price percentage	85.00%
Dividend yield		0.00%
Share-based compensation expense		$ 19.7	$ 28.9	$ 20.4
Unrecognized compensation cost		$ 21.7
Weighted average contractual term, unrecognized compensation cost		1 year 9 months 18 days
Summit Materials, LLC | 2015 Omnibus Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)					13,500,000
Summit Materials, LLC | 2015 Omnibus Equity Incentive Plan | Common Class A
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)	17,500,000				13,500,000
Number of additional shares authorized (in shares)	4,000,000
Shares available for grant (in shares)		7,900,000
Summit Materials, LLC | Employee Stock Purchase Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)	5,500,000	5,500,000
Summit Materials, LLC | Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted during the period (in shares)		727,655
Intrinsic value, units outstanding		$ 59.5
Weighted average remaining contractual term		9 months 18 days
Summit Materials, LLC | Restricted Stock Units | 2015 Omnibus Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		1 year
Summit Materials, LLC | Time-vesting stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, granted (in shares)		0	0	0
Intrinsic value, options outstanding		$ 6
Weighted average remaining contractual term		3 years 10 months 24 days
Weighted average strike price, outstanding (in dollars per share)		$ 19.75
Summit Materials, LLC | Performance Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		3 years
Awards granted during the period (in shares)		129,060
Intrinsic value, units outstanding		$ 16.5
Weighted average remaining contractual term		1 year 1 month 6 days
Weighted average strike price, exercisable (in dollars per share)		$ 300,000
Minimum | Restricted Stock Units | 2015 Omnibus Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		2 years
Minimum | Summit Materials, LLC | Restricted Stock Units | 2015 Omnibus Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		2 years
Maximum | Restricted Stock Units | 2015 Omnibus Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		3 years
Maximum | Summit Materials, LLC | Restricted Stock Units | 2015 Omnibus Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		3 years

Stock-Based Compensation - Summ

Stock-Based Compensation - Summary of Award Activity (Details) - $ / shares	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Options, Exercised (in shares)		(54,517)
Time-vesting stock options
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Options, Beginning balance (in shares)	2,038,473
Options, Granted (in shares)	0	0	0
Options, Forfeited/Canceled (in shares)	0
Options, Exercised (in shares)	(1,745,940)
Options, Vested	0
Options, Ending balance (in shares)	292,533	2,038,473
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Options, Beginning balance (in dollars per share)	$ 9.16
Options, Granted (in dollars per share)	0
Options, Forfeited/Canceled (in dollars per share)	0
Options, Exercised (in dollars per share)	9.30
Options, Vested (in dollars per share)	0
Options, Ending balance (in dollars per share)	$ 9.22	$ 9.16
Time-vesting stock options | Summit Materials, LLC
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Options, Beginning balance (in shares)	2,038,473
Options, Granted (in shares)	0	0	0
Options, Forfeited/Canceled (in shares)	0
Options, Exercised (in shares)	(1,745,940)
Options, Vested	0
Options, Ending balance (in shares)	292,533	2,038,473
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Options, Beginning balance (in dollars per share)	$ 9.16
Options, Granted (in dollars per share)	0
Options, Forfeited/Canceled (in dollars per share)	0
Options, Exercised (in dollars per share)	9.30
Options, Vested (in dollars per share)	0
Options, Ending balance (in dollars per share)	$ 9.22	$ 9.16
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Number of units, Beginning balance (in shares)	2,134,951
Number of units, granted (in shares)	727,655
Number of units, Forfeited/Canceled (in shares)	(360,349)
Number of units, Exercised (in shares)	0
Number of units, Vested (in shares)	(1,020,265)
Number of units, Ending balance (in shares)	1,481,992	2,134,951
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Number of units, Beginning balance (in dollars per share)	$ 18.64
Number of units, Granted (in dollars per share)	28.91
Number of units, Forfeited/Canceled (in dollars per share)	19.06
Number of units, Exercised (in dollars per share)	0
Number of units, Vested (in dollars per share)	19.82
Number of units, Ending balance (in dollars per share)	$ 22.76	$ 18.64
Restricted Stock Units | Summit Materials, LLC
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Number of units, Beginning balance (in shares)	2,134,951
Number of units, granted (in shares)	727,655
Number of units, Forfeited/Canceled (in shares)	(360,349)
Number of units, Exercised (in shares)	0
Number of units, Vested (in shares)	(1,020,265)
Number of units, Ending balance (in shares)	1,481,992	2,134,951
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Number of units, Beginning balance (in dollars per share)	$ 18.64
Number of units, Granted (in dollars per share)	28.91
Number of units, Forfeited/Canceled (in dollars per share)	19.06
Number of units, Exercised (in dollars per share)	0
Number of units, Vested (in dollars per share)	19.82
Number of units, Ending balance (in dollars per share)	$ 22.76	$ 18.64
Performance Stock Units
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Number of units, Beginning balance (in shares)	428,875
Number of units, granted (in shares)	129,060
Number of units, Forfeited/Canceled (in shares)	(147,578)
Number of units, Exercised (in shares)	0
Number of units, Vested (in shares)	0
Number of units, Ending balance (in shares)	410,357	428,875
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Number of units, Beginning balance (in dollars per share)	$ 28.64
Number of units, Granted (in dollars per share)	47.34
Number of units, Forfeited/Canceled (in dollars per share)	36.10
Number of units, Exercised (in dollars per share)	0
Number of units, Vested (in dollars per share)	0
Number of units, Ending balance (in dollars per share)	$ 31.84	$ 28.64
Performance Stock Units | Summit Materials, LLC
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Number of units, Beginning balance (in shares)	428,875
Number of units, granted (in shares)	129,060
Number of units, Forfeited/Canceled (in shares)	(147,578)
Number of units, Exercised (in shares)	0
Number of units, Vested (in shares)	0
Number of units, Ending balance (in shares)	410,357	428,875
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Number of units, Beginning balance (in dollars per share)	$ 28.64
Number of units, Granted (in dollars per share)	47.34
Number of units, Forfeited/Canceled (in dollars per share)	36.10
Number of units, Exercised (in dollars per share)	0
Number of units, Vested (in dollars per share)	0
Number of units, Ending balance (in dollars per share)	$ 31.84	$ 28.64
Warrants
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Number of units, Beginning balance (in shares)	100,037
Number of units, granted (in shares)	0
Number of units, Forfeited/Canceled (in shares)	0
Number of units, Exercised (in shares)	(68,518)
Number of units, Vested (in shares)	0
Number of units, Ending balance (in shares)	31,519	100,037
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Number of units, Beginning balance (in dollars per share)	$ 18
Number of units, Granted (in dollars per share)	0
Number of units, Forfeited/Canceled (in dollars per share)	0
Number of units, Exercised (in dollars per share)	18
Number of units, Vested (in dollars per share)	0
Number of units, Ending balance (in dollars per share)	$ 18	$ 18
Warrants | Summit Materials, LLC
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Number of units, Beginning balance (in shares)	100,037
Number of units, granted (in shares)	0
Number of units, Forfeited/Canceled (in shares)	0
Number of units, Exercised (in shares)	(68,518)
Number of units, Vested (in shares)	0
Number of units, Ending balance (in shares)	31,519	100,037
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Number of units, Beginning balance (in dollars per share)	$ 18
Number of units, Granted (in dollars per share)	0
Number of units, Forfeited/Canceled (in dollars per share)	0
Number of units, Exercised (in dollars per share)	18
Number of units, Vested (in dollars per share)	0
Number of units, Ending balance (in dollars per share)	$ 18	$ 18

Stock-Based Compensation - Su_2

Stock-Based Compensation - Summary of Performance Stock Estimation (Details) - Performance Stock Units	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	0.29%	0.85%	2.49%
Volatility	70.00%	39.00%	36.00%
Expected term	3 years	3 years	3 years
Summit Materials, LLC
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	0.29%	0.85%	2.49%
Volatility	70.00%	39.00%	36.00%
Expected term	3 years	3 years	3 years

Employee Benefit Plans - Narrat

Employee Benefit Plans - Narrative (Details) $ in Millions	12 Months Ended
	Jan. 01, 2022USD ($)plan	Jan. 02, 2021USD ($)	Dec. 28, 2019USD ($)
Defined Benefit Plan Disclosure [Line Items]
Expense for defined contribution plans	$ 10.9	$ 12.1	$ 11.7
Number of noncontributory defined benefit pension plans | plan	2
Number of unfunded healthcare and life insurance benefit plans | plan	2
Assumed health care cost trend rates	8.00%	8.00%
Assumed health care cost, grading	4.50%	4.50%
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Expected contributions in 2021	$ 0.8
Healthcare & Life Ins
Defined Benefit Plan Disclosure [Line Items]
Expected contributions in 2021	0.7
Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Expense for defined contribution plans	$ 10.9	$ 12.1	$ 11.7
Assumed health care cost trend rates	8.00%	8.00%
Assumed health care cost, grading	4.50%	4.50%
Summit Materials, LLC | Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Expected contributions in 2021	$ 0.8
Summit Materials, LLC | Healthcare & Life Ins
Defined Benefit Plan Disclosure [Line Items]
Expected contributions in 2021	$ 0.7
Equity Securities
Defined Benefit Plan Disclosure [Line Items]
Target allocation	30.00%
Equity Securities | Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Target allocation	30.00%
Fixed Income Securities
Defined Benefit Plan Disclosure [Line Items]
Target allocation	63.00%
Fixed Income Securities | Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Target allocation	63.00%
Cash
Defined Benefit Plan Disclosure [Line Items]
Target allocation	5.00%
Cash | Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Target allocation	5.00%
Precious metals
Defined Benefit Plan Disclosure [Line Items]
Target allocation	2.00%
Precious metals | Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Target allocation	2.00%

Employee Benefit Plans - Obliga

Employee Benefit Plans - Obligations and Funded Status (Detail) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Change in fair value of plan assets:
Beginning of period	$ 19,058
End of period	20,004	$ 19,058
Summit Materials, LLC
Change in fair value of plan assets:
Beginning of period	19,058
End of period	20,004	19,058
Pension Benefits
Change in benefit obligations:
Beginning of period	27,827	26,181
Service cost	58	71	$ 60
Interest cost	550	733	928
Actuarial (gain) loss	(1,594)	2,425
Benefits paid	(1,575)	(1,583)
End of period	25,266	27,827	26,181
Change in fair value of plan assets:
Beginning of period	19,058	18,242
Actual return on plan assets	1,304	1,916
Employer contributions	1,217	483
Benefits paid	(1,575)	(1,583)
End of period	20,004	19,058	18,242
Funded status of plans	(5,262)	(8,769)
Current liabilities	0	0
Noncurrent liabilities	(5,262)	(8,769)
Liability recognized	(5,262)	(8,769)
Amounts recognized in accumulated other comprehensive income:
Net actuarial (gain) loss	8,261	10,689
Prior service cost	0	0
Total amount recognized	8,261	10,689
Pension Benefits | Summit Materials, LLC
Change in benefit obligations:
Beginning of period	27,827	26,181
Service cost	58	71	60
Interest cost	550	733	928
Actuarial (gain) loss	(1,594)	2,425
Benefits paid	(1,575)	(1,583)
End of period	25,266	27,827	26,181
Change in fair value of plan assets:
Beginning of period	19,058	18,242
Actual return on plan assets	1,304	1,916
Employer contributions	1,217	483
Benefits paid	(1,575)	(1,583)
End of period	20,004	19,058	18,242
Funded status of plans	(5,262)	(8,769)
Current liabilities	0	0
Noncurrent liabilities	(5,262)	(8,769)
Liability recognized	(5,262)	(8,769)
Amounts recognized in accumulated other comprehensive income:
Net actuarial (gain) loss	8,261	10,689
Prior service cost	0	0
Total amount recognized	8,261	10,689
Healthcare & Life Ins
Change in benefit obligations:
Beginning of period	9,229	9,090
Service cost	194	176	166
Interest cost	189	242	321
Actuarial (gain) loss	1,143	676
Benefits paid	(965)	(955)
End of period	9,790	9,229	9,090
Change in fair value of plan assets:
Beginning of period	0	0
Actual return on plan assets	0	0
Employer contributions	965	955
Benefits paid	(965)	(955)
End of period	0	0	0
Funded status of plans	(9,790)	(9,229)
Current liabilities	(723)	(636)
Noncurrent liabilities	(9,067)	(8,593)
Liability recognized	(9,790)	(9,229)
Amounts recognized in accumulated other comprehensive income:
Net actuarial (gain) loss	3,591	2,707
Prior service cost	(1,449)	(1,690)
Total amount recognized	2,142	1,017
Healthcare & Life Ins | Summit Materials, LLC
Change in benefit obligations:
Beginning of period	9,229	9,090
Service cost	194	176	166
Interest cost	189	242	321
Actuarial (gain) loss	1,143	676
Benefits paid	(965)	(955)
End of period	9,790	9,229	9,090
Change in fair value of plan assets:
Beginning of period	0	0
Actual return on plan assets	0	0
Employer contributions	965	955
Benefits paid	(965)	(955)
End of period	0	0	$ 0
Funded status of plans	(9,790)	(9,229)
Current liabilities	(723)	(636)
Noncurrent liabilities	(9,067)	(8,593)
Liability recognized	(9,790)	(9,229)
Amounts recognized in accumulated other comprehensive income:
Net actuarial (gain) loss	3,591	2,707
Prior service cost	(1,449)	(1,690)
Total amount recognized	$ 2,142	$ 1,017

Employee Benefit Plans - Amount

Employee Benefit Plans - Amounts Recognized in Other Comprehensive (Gain) Loss (Detail) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Pension Benefits
Amounts recognized in other comprehensive (income) loss:
Net actuarial loss (gain)	$ (2,000)	$ 1,728	$ 1,760
Amortization of prior year service cost	0	0	0
Amortization of gain	(428)	(326)	(202)
Total amount recognized	(2,428)	1,402	1,558
Pension Benefits | Summit Materials, LLC
Amounts recognized in other comprehensive (income) loss:
Net actuarial loss (gain)	(2,000)	1,728	1,760
Amortization of prior year service cost	0	0	0
Amortization of gain	(428)	(326)	(202)
Total amount recognized	(2,428)	1,402	1,558
Healthcare & Life Ins
Amounts recognized in other comprehensive (income) loss:
Net actuarial loss (gain)	1,143	675	165
Amortization of prior year service cost	241	241	241
Amortization of gain	(259)	(89)	(39)
Total amount recognized	1,125	827	367
Healthcare & Life Ins | Summit Materials, LLC
Amounts recognized in other comprehensive (income) loss:
Net actuarial loss (gain)	1,143	675	165
Amortization of prior year service cost	241	241	241
Amortization of gain	(259)	(89)	(39)
Total amount recognized	$ 1,125	$ 827	$ 367

Employee Benefit Plans - Compon

Employee Benefit Plans - Components of Net Periodic Benefit Cost (Detail) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Pension Benefits
Components of net periodic benefit cost:
Service cost	$ 58	$ 71	$ 60
Interest cost	550	733	928
Amortization of gain	428	326	202
Expected return on plan assets	(898)	(1,221)	(1,244)
Amortization of prior service credit	0	0	0
Net periodic (expense) benefit cost	138	(91)	(54)
Pension Benefits | Summit Materials, LLC
Components of net periodic benefit cost:
Service cost	58	71	60
Interest cost	550	733	928
Amortization of gain	428	326	202
Expected return on plan assets	(898)	(1,221)	(1,244)
Amortization of prior service credit	0	0	0
Net periodic (expense) benefit cost	138	(91)	(54)
Healthcare & Life Ins
Components of net periodic benefit cost:
Service cost	194	176	166
Interest cost	189	242	321
Amortization of gain	259	89	39
Expected return on plan assets	0	0	0
Amortization of prior service credit	(241)	(241)	(241)
Net periodic (expense) benefit cost	401	266	285
Healthcare & Life Ins | Summit Materials, LLC
Components of net periodic benefit cost:
Service cost	194	176	166
Interest cost	189	242	321
Amortization of gain	259	89	39
Expected return on plan assets	0	0	0
Amortization of prior service credit	(241)	(241)	(241)
Net periodic (expense) benefit cost	$ 401	$ 266	$ 285

Employee Benefit Plans - Weight

Employee Benefit Plans - Weighted-Average Assumptions Used to Determine Benefit Obligations (Detail)	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Expected long-term rate of return on plan assets, benefit obligation	5.00%	7.00%
Pension Benefits | Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Expected long-term rate of return on plan assets, benefit obligation	5.00%	7.00%
Pension Benefits | Minimum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	2.49%	1.84%
Pension Benefits | Minimum | Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Discount rate	2.49%	1.84%
Pension Benefits | Maximum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	2.70%	2.14%
Pension Benefits | Maximum | Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Discount rate	2.70%	2.14%
Healthcare & Life Ins | Minimum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	2.30%	1.80%
Healthcare & Life Ins | Minimum | Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Discount rate	2.30%	1.80%
Healthcare & Life Ins | Maximum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	2.50%	1.82%
Healthcare & Life Ins | Maximum | Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Discount rate	2.50%	1.82%

Employee Benefit Plans - Weig_2

Employee Benefit Plans - Weighted-Average Assumptions Used to Determine Net Periodic Benefit Cost (Detail)	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Expected long-term rate of return on plan assets, net periodic benefit cost	5.00%	7.00%	7.00%
Pension Benefits | Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Expected long-term rate of return on plan assets, net periodic benefit cost	5.00%	7.00%	7.00%
Pension Benefits | Minimum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	1.84%	2.78%	3.90%
Pension Benefits | Minimum | Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Discount rate	1.84%	2.78%	3.90%
Pension Benefits | Maximum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	2.14%	2.96%	4.02%
Pension Benefits | Maximum | Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Discount rate	2.14%	2.96%	4.02%
Healthcare & Life Ins | Minimum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	1.82%	2.73%	3.87%
Healthcare & Life Ins | Minimum | Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Discount rate	1.82%	2.73%	3.87%
Healthcare & Life Ins | Maximum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	2.50%	2.79%	3.91%
Healthcare & Life Ins | Maximum | Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Discount rate	2.50%	2.79%	3.91%

Employee Benefit Plans - Fair V

Employee Benefit Plans - Fair Value of Company's Pension Plans' Assets (Detail) - USD ($) $ in Thousands	Jan. 01, 2022	Jan. 02, 2021
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	$ 20,004	$ 19,058
Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	20,004	19,058
Intermediate—government
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	3,412	3,294
Intermediate—government | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	3,412	3,294
Intermediate—corporate
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	4,424	3,218
Intermediate—corporate | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	4,424	3,218
Short-term—government
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,727	705
Short-term—government | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,727	705
Short-term—corporate
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	79	448
Short-term—corporate | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	79	448
International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	821	1,086
International | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	821	1,086
U.S. Large cap value
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,912	1,516
U.S. Large cap value | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,912	1,516
U.S. Large cap growth
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,330	1,483
U.S. Large cap growth | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,330	1,483
U.S. Mid cap value
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	750	631
U.S. Mid cap value | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	750	631
U.S. Mid cap growth
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	526	619
U.S. Mid cap growth | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	526	619
U.S. Small cap value
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	730	663
U.S. Small cap value | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	730	663
U.S. Small cap growth
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	491	650
U.S. Small cap growth | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	491	650
International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,188	1,227
International | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,188	1,227
Emerging Markets
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	374	409
Emerging Markets | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	374	409
Commodities Broad Basket
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,058	1,002
Commodities Broad Basket | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,058	1,002
Cash
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,182	2,107
Cash | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,182	2,107
Level 1
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	13,032	12,666
Level 1 | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	13,032	12,666
Level 1 | Intermediate—government
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	3,412	3,294
Level 1 | Intermediate—government | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	3,412	3,294
Level 1 | Intermediate—corporate
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Level 1 | Intermediate—corporate | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Level 1 | Short-term—government
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,727	705
Level 1 | Short-term—government | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,727	705
Level 1 | Short-term—corporate
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Level 1 | Short-term—corporate | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Level 1 | International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Level 1 | International | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Level 1 | U.S. Large cap value
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,912	1,516
Level 1 | U.S. Large cap value | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,912	1,516
Level 1 | U.S. Large cap growth
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,330	1,483
Level 1 | U.S. Large cap growth | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,330	1,483
Level 1 | U.S. Mid cap value
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	750	631
Level 1 | U.S. Mid cap value | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	750	631
Level 1 | U.S. Mid cap growth
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	526	619
Level 1 | U.S. Mid cap growth | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	526	619
Level 1 | U.S. Small cap value
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	730	663
Level 1 | U.S. Small cap value | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	730	663
Level 1 | U.S. Small cap growth
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	491	650
Level 1 | U.S. Small cap growth | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	491	650
Level 1 | International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	396	407
Level 1 | International | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	396	407
Level 1 | Emerging Markets
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	374	409
Level 1 | Emerging Markets | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	374	409
Level 1 | Commodities Broad Basket
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	202	182
Level 1 | Commodities Broad Basket | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	202	182
Level 1 | Cash
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,182	2,107
Level 1 | Cash | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,182	2,107
Observable Inputs (Level 2)
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	6,972	6,392
Observable Inputs (Level 2) | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	6,972	6,392
Observable Inputs (Level 2) | Intermediate—government
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | Intermediate—government | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | Intermediate—corporate
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	4,424	3,218
Observable Inputs (Level 2) | Intermediate—corporate | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	4,424	3,218
Observable Inputs (Level 2) | Short-term—government
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | Short-term—government | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | Short-term—corporate
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	79	448
Observable Inputs (Level 2) | Short-term—corporate | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	79	448
Observable Inputs (Level 2) | International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	821	1,086
Observable Inputs (Level 2) | International | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	821	1,086
Observable Inputs (Level 2) | U.S. Large cap value
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | U.S. Large cap value | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | U.S. Large cap growth
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | U.S. Large cap growth | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | U.S. Mid cap value
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | U.S. Mid cap value | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | U.S. Mid cap growth
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | U.S. Mid cap growth | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | U.S. Small cap value
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | U.S. Small cap value | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | U.S. Small cap growth
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | U.S. Small cap growth | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	792	820
Observable Inputs (Level 2) | International | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	792	820
Observable Inputs (Level 2) | Emerging Markets
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | Emerging Markets | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | Commodities Broad Basket
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	856	820
Observable Inputs (Level 2) | Commodities Broad Basket | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	856	820
Observable Inputs (Level 2) | Cash
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | Cash | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	$ 0	$ 0

Employee Benefit Plans - Estima

Employee Benefit Plans - Estimated Benefit Payments (Detail) $ in Thousands	Jan. 01, 2022USD ($)
Pension Benefits
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
2022	$ 1,693
2023	1,695
2024	1,655
2025	1,615
2026	1,595
2027 - 2031	7,371
Pension Benefits | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
2022	1,693
2023	1,695
2024	1,655
2025	1,615
2026	1,595
2027 - 2031	7,371
Healthcare & Life Ins
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
2022	723
2023	716
2024	720
2025	730
2026	736
2027 - 2031	3,560
Healthcare & Life Ins | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
2022	723
2023	716
2024	720
2025	730
2026	736
2027 - 2031	$ 3,560

Employee Benefit Plans - Multie

Employee Benefit Plans - Multiemployer Plans (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021
Multiemployer Plans [Line Items]
Contributions of Company	$ 126	$ 120
Construction Industry Laborers Pension Fund
Multiemployer Plans [Line Items]
Contributions of Company	107	100
Operating Engineers Local 101 Pension Plan
Multiemployer Plans [Line Items]
Contributions of Company	19	20
Summit Materials, LLC
Multiemployer Plans [Line Items]
Contributions of Company	126	120
Summit Materials, LLC | Construction Industry Laborers Pension Fund
Multiemployer Plans [Line Items]
Contributions of Company	107	100
Summit Materials, LLC | Operating Engineers Local 101 Pension Plan
Multiemployer Plans [Line Items]
Contributions of Company	$ 19	$ 20

Accrued Mining and Landfill R_3

Accrued Mining and Landfill Reclamation - Narrative (Detail) - USD ($) $ in Millions	Jan. 01, 2022	Jan. 02, 2021
Asset Retirement Obligations [Line Items]
Anticipated costs	$ 112.4	$ 112.8
Accrued Liabilities, Current
Asset Retirement Obligations [Line Items]
Asset retirement obligation, current	7.4	10
Summit Materials, LLC
Asset Retirement Obligations [Line Items]
Anticipated costs	112.4	112.8
Summit Materials, LLC | Accrued Liabilities, Current
Asset Retirement Obligations [Line Items]
Asset retirement obligation, current	$ 7.4	$ 10

Accrued Mining and Landfill R_4

Accrued Mining and Landfill Reclamation - Activity for Asset Retirement Obligations (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Asset Retirement Obligation, Activity
Beginning balance	$ 43,603	$ 36,676
Acquired obligations	337	861
Change in cost estimate	1,427	6,523
Settlement of reclamation obligations	(3,240)	(3,095)
Accretion expense	2,924	2,638	$ 2,216
Ending balance	45,051	43,603	36,676
Summit Materials, LLC
Asset Retirement Obligation, Activity
Beginning balance	43,603	36,676
Acquired obligations	337	861
Change in cost estimate	1,427	6,523
Settlement of reclamation obligations	(3,240)	(3,095)
Accretion expense	2,924	2,638	2,216
Ending balance	$ 45,051	$ 43,603	$ 36,676

Commitments and Contingencies -

Commitments and Contingencies - Narrative (Details)	12 Months Ended
	Jan. 01, 2022
Loss Contingencies [Line Items]
Term of purchase commitments	1 year
Summit Materials, LLC
Loss Contingencies [Line Items]
Term of purchase commitments	1 year

Leases - Operating and Finance

Leases - Operating and Finance Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Lease, Cost [Abstract]
Operating lease cost	$ 10,650	$ 10,134	$ 10,451
Variable lease cost	382	316	423
Short-term lease cost	42,764	44,066	38,417
Financing lease cost:
Amortization of right-of-use assets	9,902	12,598	11,062
Interest on lease liabilities	2,097	3,068	3,171
Total lease cost	65,795	70,182	63,524
Operating leases:
Operating lease right-of-use assets	30,150	28,543
Current operating lease liabilities	6,497	8,188
Noncurrent operating lease liabilities	28,880	21,500
Total operating lease liabilities	35,377	29,688
Finance leases:
Property and equipment, gross	68,982	92,679
Less accumulated depreciation	$ (31,404)	$ (32,828)
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Property, plant and equipment	Property, plant and equipment
Property and equipment, net	$ 37,578	$ 59,851
Current finance lease liabilities	17,624	24,601
Long-term finance lease liabilities	14,982	31,727
Total finance lease liabilities	$ 32,606	$ 56,328
Weighted average remaining lease term (years):
Operating leases	9 years 8 months 12 days	8 years 8 months 12 days
Finance lease	2 years 3 months 18 days	2 years 4 months 24 days
Weighted average discount rate:
Operating leases	4.40%	5.30%
Finance lease	5.20%	5.20%
Operating Leases
2022	$ 7,819
2023	6,017
2024	4,612
2025	3,387
2026	2,763
Thereafter	19,967
Total lease payments	44,565
Less imputed interest	(9,188)
Finance Leases
2022	18,737
2023	7,800
2024	3,209
2025	2,583
2026	990
Thereafter	1,843
Total lease payments	35,162
Less imputed interest	$ (2,556)
Finance Lease, Liability, Current, Statement of Financial Position [Extensible List]	Accrued expenses	Accrued expenses
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	Other noncurrent liabilities	Other noncurrent liabilities
Summit Materials, LLC
Lease, Cost [Abstract]
Operating lease cost	$ 10,650	$ 10,134	10,451
Variable lease cost	382	316	423
Short-term lease cost	42,764	44,066	38,417
Financing lease cost:
Amortization of right-of-use assets	9,902	12,598	11,062
Interest on lease liabilities	2,097	3,068	3,171
Total lease cost	65,795	70,182	$ 63,524
Operating leases:
Operating lease right-of-use assets	30,150	28,543
Current operating lease liabilities	6,497	8,188
Noncurrent operating lease liabilities	28,880	21,500
Total operating lease liabilities	35,377	29,688
Finance leases:
Property and equipment, gross	68,982	92,679
Less accumulated depreciation	$ (31,404)	$ (32,828)
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Property, plant and equipment	Property, plant and equipment
Property and equipment, net	$ 37,578	$ 59,851
Current finance lease liabilities	17,624	24,601
Long-term finance lease liabilities	14,982	31,727
Total finance lease liabilities	$ 32,606	$ 56,328
Weighted average remaining lease term (years):
Operating leases	9 years 8 months 12 days	8 years 8 months 12 days
Finance lease	2 years 3 months 18 days	2 years 4 months 24 days
Weighted average discount rate:
Operating leases	4.40%	5.30%
Finance lease	5.20%	5.20%
Operating Leases
2022	$ 7,819
2023	6,017
2024	4,612
2025	3,387
2026	2,763
Thereafter	19,967
Total lease payments	44,565
Less imputed interest	(9,188)
Finance Leases
2022	18,737
2023	7,800
2024	3,209
2025	2,583
2026	990
Thereafter	1,843
Total lease payments	35,162
Less imputed interest	$ (2,556)
Finance Lease, Liability, Current, Statement of Financial Position [Extensible List]	Accrued expenses	Accrued expenses
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	Other noncurrent liabilities	Other noncurrent liabilities

Leases - Narrative (Detail)

Leases - Narrative (Detail) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Operating Leased Assets [Line Items]
Royalty expense recorded in cost of revenue	$ 34.8	$ 29.2	$ 24.3
Summit Materials, LLC
Operating Leased Assets [Line Items]
Royalty expense recorded in cost of revenue	$ 34.8	$ 29.2	$ 24.3

Leases - Schedule of Minimum Co

Leases - Schedule of Minimum Contractual Agreements Under Royalty Agreements (Details) $ in Thousands	Jan. 01, 2022USD ($)
Royalty Agreements
2022	$ 10,975
2023	10,954
2024	10,466
2025	10,158
2026	9,100
Summit Materials, LLC
Royalty Agreements
2022	10,975
2023	10,954
2024	10,466
2025	10,158
2026	$ 9,100

Fair Value of Financial Instr_2

Fair Value of Financial Instruments - Fair Value Measurements (Details) - Level 3 - USD ($) $ in Thousands	Jan. 01, 2022	Jan. 02, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Current portion of acquisition-related liabilities and Accrued expenses - Contingent consideration	$ 129	$ 654
Acquisition-related liabilities and Other noncurrent liabilities - Contingent consideration	1,239	1,209
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	129	654
Acquisition-related liabilities and Other noncurrent liabilities - Contingent consideration	$ 1,239	$ 1,209

Fair Value of Financial Instr_3

Fair Value of Financial Instruments - Carrying Value and Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Jan. 01, 2022	Jan. 02, 2021
Financial Instruments
Current portion of debt	$ 6,354	$ 6,354
Summit Materials, LLC
Financial Instruments
Current portion of debt	6,354	6,354
Level 1 | Fair Value
Financial Instruments
Long-term debt	1,653,085	1,971,087
Current portion of debt	6,400	6,400
Level 1 | Carrying Value
Financial Instruments
Long-term debt	1,609,298	1,915,425
Level 1 | Summit Materials, LLC
Financial Instruments
Current portion of debt	6,400	6,400
Level 1 | Summit Materials, LLC | Fair Value
Financial Instruments
Long-term debt	1,653,085	1,971,087
Level 1 | Summit Materials, LLC | Carrying Value
Financial Instruments
Long-term debt	1,609,298	1,915,425
Level 3 | Fair Value
Financial Instruments
Current portion of deferred consideration and noncompete obligations	12,981	9,611
Long term portion of deferred consideration and noncompete obligations	32,130	11,037
Level 3 | Carrying Value
Financial Instruments
Current portion of deferred consideration and noncompete obligations	12,981	9,611
Long term portion of deferred consideration and noncompete obligations	32,130	11,037
Level 3 | Summit Materials, LLC | Fair Value
Financial Instruments
Current portion of deferred consideration and noncompete obligations	12,981	7,173
Long term portion of deferred consideration and noncompete obligations	32,130	11,037
Level 3 | Summit Materials, LLC | Carrying Value
Financial Instruments
Current portion of deferred consideration and noncompete obligations	12,981	7,173
Long term portion of deferred consideration and noncompete obligations	$ 32,130	$ 11,037

Fair Value of Financial Instr_4

Fair Value of Financial Instruments - Narrative (Details) - Discount Rate - Level 3	Jan. 01, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Discount rate	0.095
Summit Materials, LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Discount rate	0.095

Segment Information - Narrative

Segment Information - Narrative (Details)	12 Months Ended
	Jan. 01, 2022segment
Segment Reporting Information [Line Items]
Number of operating segments	3
Number of reportable segments	3
Summit Materials, LLC
Segment Reporting Information [Line Items]
Number of operating segments	3
Number of reportable segments	3

Segment Information - Financial

Segment Information - Financial Data (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Oct. 02, 2021	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Segment Reporting Information [Line Items]
Revenue		$ 2,409,669	$ 2,332,451	$ 2,222,140
Income from operations before taxes		198,637	129,055	78,224
Interest expense		92,240	103,595	116,509
Depreciation, depletion and amortization		226,442	218,682	214,886
Accretion		2,924	2,638	2,216
Loss on debt financings	$ 6,000	6,016	4,064	14,565
Tax receivable agreement benefit		(6,779)	(7,559)	16,237
Gain on sale of businesses		(20,011)	0	0
Non-cash compensation		19,705	28,857	20,403
Other		908	2,957	(3,800)
Total Adjusted EBITDA		520,082	482,289	459,240
Total purchases of property, plant and equipment		211,982	177,249	177,495
Total depreciation, depletion, amortization and accretion		229,366	221,320	217,102
Total assets		4,239,125	4,308,011	4,067,556
Operating segment
Segment Reporting Information [Line Items]
Total purchases of property, plant and equipment		210,745	175,099	174,982
Total depreciation, depletion, amortization and accretion		225,117	217,338	213,106
Total assets		3,649,022	3,657,959	3,537,047
Corporate and other
Segment Reporting Information [Line Items]
Total Adjusted EBITDA		(50,120)	(43,994)	(36,691)
Total purchases of property, plant and equipment		1,237	2,150	2,513
Total depreciation, depletion, amortization and accretion		4,249	3,982	3,996
Total assets		590,103	650,052	530,509
West
Segment Reporting Information [Line Items]
Revenue		1,262,061	1,262,196	1,122,338
West | Operating segment
Segment Reporting Information [Line Items]
Total Adjusted EBITDA		271,560	271,052	204,868
Total purchases of property, plant and equipment		94,056	67,500	71,397
Total depreciation, depletion, amortization and accretion		99,470	93,866	93,256
Total assets		1,512,298	1,503,382	1,379,684
East
Segment Reporting Information [Line Items]
Revenue		849,374	799,633	809,098
East | Operating segment
Segment Reporting Information [Line Items]
Total Adjusted EBITDA		181,483	162,275	187,625
Total purchases of property, plant and equipment		89,727	92,528	77,894
Total depreciation, depletion, amortization and accretion		86,623	86,205	81,403
Total assets		1,292,638	1,303,742	1,288,835
Cement
Segment Reporting Information [Line Items]
Revenue		298,234	270,622	290,704
Cement | Operating segment
Segment Reporting Information [Line Items]
Total Adjusted EBITDA		117,159	92,956	103,438
Total purchases of property, plant and equipment		26,962	15,071	25,691
Total depreciation, depletion, amortization and accretion		39,024	37,267	38,447
Total assets		844,086	850,835	868,528
Summit Materials, LLC
Segment Reporting Information [Line Items]
Revenue		2,409,669	2,332,451	2,222,140
Income from operations before taxes		191,920	121,800	94,982
Interest expense		92,178	103,291	115,988
Depreciation, depletion and amortization		226,442	218,682	214,886
Accretion		2,924	2,638	2,216
Loss on debt financings		6,016	4,064	14,565
Gain on sale of businesses		(20,011)	0	0
Non-cash compensation		19,705	28,857	20,403
Other		908	2,957	(3,800)
Total Adjusted EBITDA		520,082	482,289	459,240
Total purchases of property, plant and equipment		211,982	177,249	177,495
Total depreciation, depletion, amortization and accretion		229,366	221,320	217,102
Total assets		4,035,559	4,077,134	3,856,223
Summit Materials, LLC | Operating segment
Segment Reporting Information [Line Items]
Total purchases of property, plant and equipment		210,745	175,099	174,982
Total depreciation, depletion, amortization and accretion		225,117	217,338	213,106
Total assets		3,649,022	3,657,959	3,537,047
Summit Materials, LLC | Corporate and other
Segment Reporting Information [Line Items]
Total Adjusted EBITDA		(50,120)	(43,994)	(36,691)
Total purchases of property, plant and equipment		1,237	2,150	2,513
Total depreciation, depletion, amortization and accretion		4,249	3,982	3,996
Total assets		386,537	419,175	319,176
Summit Materials, LLC | West
Segment Reporting Information [Line Items]
Revenue		1,262,061	1,262,196	1,122,338
Summit Materials, LLC | West | Operating segment
Segment Reporting Information [Line Items]
Total Adjusted EBITDA		271,560	271,052	204,868
Total purchases of property, plant and equipment		94,056	67,500	71,397
Total depreciation, depletion, amortization and accretion		99,470	93,866	93,256
Total assets		1,512,298	1,503,382	1,379,684
Summit Materials, LLC | East
Segment Reporting Information [Line Items]
Revenue		849,374	799,633	809,098
Summit Materials, LLC | East | Operating segment
Segment Reporting Information [Line Items]
Total Adjusted EBITDA		181,483	162,275	187,625
Total purchases of property, plant and equipment		89,727	92,528	77,894
Total depreciation, depletion, amortization and accretion		86,623	86,205	81,403
Total assets		1,292,638	1,303,742	1,288,835
Summit Materials, LLC | Cement
Segment Reporting Information [Line Items]
Revenue		298,234	270,622	290,704
Summit Materials, LLC | Cement | Operating segment
Segment Reporting Information [Line Items]
Total Adjusted EBITDA		117,159	92,956	103,438
Total purchases of property, plant and equipment		26,962	15,071	25,691
Total depreciation, depletion, amortization and accretion		39,024	37,267	38,447
Total assets		$ 844,086	$ 850,835	$ 868,528

Senior Notes' Guarantor and N_3

Senior Notes' Guarantor and Non-Guarantor Financial Information - Schedule of Condensed Consolidating Balance Sheets (Details) - USD ($) $ in Thousands	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019	Dec. 29, 2018
Current assets:
Cash and cash equivalents	$ 380,961	$ 418,181
Accounts receivable, net	287,226	254,696
Costs and estimated earnings in excess of billings	7,600	8,666
Inventories	180,760	200,308
Other current assets	13,063	11,428
Total current assets	869,610	893,279
Property, plant and equipment	1,842,908	1,850,169
Goodwill	1,163,750	1,201,291	$ 1,199,699
Intangible assets, net	69,396	47,852
Operating lease right-of-use assets	30,150	28,543
Other assets	58,745	55,000
Total assets	4,239,125	4,308,011	4,067,556
Current liabilities:
Current portion of debt	6,354	6,354
Current portion of acquisition-related liabilities	13,110	10,265
Accounts payable	128,232	120,813
Accrued expenses	147,476	160,570
Current operating lease liabilities	6,497	8,188
Billings in excess of costs and estimated earnings	7,401	16,499
Total current liabilities	309,070	322,689
Long-term debt	1,591,019	1,892,347
Acquisition-related liabilities	33,369	12,246
Noncurrent operating lease liabilities	28,880	21,500
Other noncurrent liabilities	127,027	121,281
Total liabilities	2,415,913	2,691,743
Total liabilities and stockholders' equity / member's interest	4,239,125	4,308,011
Summit Materials, LLC
Current assets:
Cash and cash equivalents	380,961	418,181
Accounts receivable, net	287,226	254,696
Intercompany receivables	0	0
Costs and estimated earnings in excess of billings	7,600	8,666
Inventories	180,760	200,308
Other current assets	13,063	11,428
Total current assets	869,610	893,279
Property, plant and equipment	1,842,908	1,850,169
Goodwill	1,164,750	1,202,291	1,200,699
Intangible assets, net	69,396	47,852
Operating lease right-of-use assets	30,150	28,543
Other assets	58,745	55,000
Total assets	4,035,559	4,077,134	3,856,223
Current liabilities:
Current portion of debt	6,354	6,354
Current portion of acquisition-related liabilities	13,110	7,827
Accounts payable	128,843	121,422
Accrued expenses	148,136	160,801
Current operating lease liabilities	6,497	8,188
Intercompany payables	0	0
Billings in excess of costs and estimated earnings	7,401	16,499
Total current liabilities	310,341	321,091
Long-term debt	1,591,019	1,892,347
Acquisition-related liabilities	33,369	12,246
Noncurrent operating lease liabilities	28,880	21,500
Other noncurrent liabilities	187,006	167,182
Total liabilities	2,150,615	2,414,366
Total member's interest	1,884,944	1,662,768	$ 1,513,150	$ 1,385,431
Total liabilities and stockholders' equity / member's interest	4,035,559	4,077,134
Summit Materials, LLC | Eliminations
Current assets:
Cash and cash equivalents	(4,684)	(3,641)
Accounts receivable, net	59	109
Intercompany receivables	(2,113,528)	(1,707,752)
Costs and estimated earnings in excess of billings	0	0
Inventories	0	0
Other current assets	0	0
Total current assets	(2,118,153)	(1,711,284)
Property, plant and equipment	0	0
Goodwill	0	0
Intangible assets, net	0	0
Operating lease right-of-use assets	0	0
Other assets	(4,579,370)	(4,175,921)
Total assets	(6,697,523)	(5,887,205)
Current liabilities:
Current portion of debt	0	0
Current portion of acquisition-related liabilities	0	0
Accounts payable	59	109
Accrued expenses	(4,684)	(3,641)
Current operating lease liabilities	0	0
Intercompany payables	(2,113,528)	(1,707,752)
Billings in excess of costs and estimated earnings	0	0
Total current liabilities	(2,118,153)	(1,711,284)
Long-term debt	0	0
Acquisition-related liabilities	0	0
Noncurrent operating lease liabilities	0	0
Other noncurrent liabilities	(164,421)	(164,421)
Total liabilities	(2,282,574)	(1,875,705)
Total member's interest	(4,414,949)	(4,011,500)
Total liabilities and stockholders' equity / member's interest	(6,697,523)	(5,887,205)
Issuers | Summit Materials, LLC | Reportable Legal Entities
Current assets:
Cash and cash equivalents	365,044	401,074
Accounts receivable, net	94	4
Intercompany receivables	366,619	404,459
Costs and estimated earnings in excess of billings	0	0
Inventories	0	0
Other current assets	3,036	2,840
Total current assets	734,793	808,377
Property, plant and equipment	10,013	9,410
Goodwill	0	0
Intangible assets, net	0	0
Operating lease right-of-use assets	5,612	2,615
Other assets	4,417,039	4,022,729
Total assets	5,167,457	4,843,131
Current liabilities:
Current portion of debt	6,354	6,354
Current portion of acquisition-related liabilities	0	0
Accounts payable	6,284	3,889
Accrued expenses	55,440	54,108
Current operating lease liabilities	780	913
Intercompany payables	1,607,816	1,215,043
Billings in excess of costs and estimated earnings	0	0
Total current liabilities	1,676,674	1,280,307
Long-term debt	1,591,019	1,892,347
Acquisition-related liabilities	0	0
Noncurrent operating lease liabilities	9,647	2,567
Other noncurrent liabilities	5,173	5,142
Total liabilities	3,282,513	3,180,363
Total member's interest	1,884,944	1,662,768
Total liabilities and stockholders' equity / member's interest	5,167,457	4,843,131
100% Owned Guarantors | Summit Materials, LLC | Reportable Legal Entities
Current assets:
Cash and cash equivalents	2,264	10,287
Accounts receivable, net	264,888	230,199
Intercompany receivables	1,746,909	1,303,293
Costs and estimated earnings in excess of billings	6,942	7,504
Inventories	175,211	193,417
Other current assets	8,920	6,797
Total current assets	2,205,134	1,751,497
Property, plant and equipment	1,742,721	1,746,045
Goodwill	1,104,019	1,142,083
Intangible assets, net	64,466	47,852
Operating lease right-of-use assets	19,693	21,880
Other assets	220,500	207,699
Total assets	5,356,533	4,917,056
Current liabilities:
Current portion of debt	0	0
Current portion of acquisition-related liabilities	13,110	7,827
Accounts payable	114,405	108,805
Accrued expenses	94,858	106,320
Current operating lease liabilities	5,053	6,114
Intercompany payables	502,334	485,401
Billings in excess of costs and estimated earnings	6,960	15,508
Total current liabilities	736,720	729,975
Long-term debt	0	0
Acquisition-related liabilities	33,369	12,246
Noncurrent operating lease liabilities	15,101	16,062
Other noncurrent liabilities	227,348	208,540
Total liabilities	1,012,538	966,823
Total member's interest	4,343,995	3,950,233
Total liabilities and stockholders' equity / member's interest	5,356,533	4,917,056
Non-Guarantors | Summit Materials, LLC | Reportable Legal Entities
Current assets:
Cash and cash equivalents	18,337	10,461
Accounts receivable, net	22,185	24,384
Intercompany receivables	0	0
Costs and estimated earnings in excess of billings	658	1,162
Inventories	5,549	6,891
Other current assets	1,107	1,791
Total current assets	47,836	44,689
Property, plant and equipment	90,174	94,714
Goodwill	60,731	60,208
Intangible assets, net	4,930	0
Operating lease right-of-use assets	4,845	4,048
Other assets	576	493
Total assets	209,092	204,152
Current liabilities:
Current portion of debt	0	0
Current portion of acquisition-related liabilities	0	0
Accounts payable	8,095	8,619
Accrued expenses	2,522	4,014
Current operating lease liabilities	664	1,161
Intercompany payables	3,378	7,308
Billings in excess of costs and estimated earnings	441	991
Total current liabilities	15,100	22,093
Long-term debt	0	0
Acquisition-related liabilities	0	0
Noncurrent operating lease liabilities	4,132	2,871
Other noncurrent liabilities	118,906	117,921
Total liabilities	138,138	142,885
Total member's interest	70,954	61,267
Total liabilities and stockholders' equity / member's interest	$ 209,092	$ 204,152

Senior Notes' Guarantor and N_4

Senior Notes' Guarantor and Non-Guarantor Financial Information - Schedule of Condensed Consolidating Statements of Operations and Comprehensive Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Condensed Financial Statements, Captions [Line Items]
Revenue	$ 2,409,669	$ 2,332,451	$ 2,222,140
Cost of revenue	1,736,410	1,710,654	1,646,016
Depreciation, depletion, amortization and accretion	229,366	221,320	217,102
Operating income	253,065	225,173	213,558
Gain on sale of businesses	(20,011)	0	0
Income from operations before taxes	198,637	129,055	78,224
Income tax expense (benefit)	44,356	(12,185)	17,101
Net income attributable to Summit Inc/LLC	152,184	137,967	59,066
Comprehensive income (loss) income attributable to member of Summit Materials, LLC	154,064	139,722	59,833
Summit Materials, LLC
Condensed Financial Statements, Captions [Line Items]
Revenue	2,409,669	2,332,451	2,222,140
Cost of revenue	1,736,410	1,710,654	1,646,016
General and administrative expenses	190,828	175,304	145,464
Depreciation, depletion, amortization and accretion	229,366	221,320	217,102
Operating income	253,065	225,173	213,558
Other (income) loss, net	(11,022)	82	2,588
Interest expense (income)	92,178	103,291	115,988
Gain on sale of businesses	(20,011)	0	0
Income from operations before taxes	191,920	121,800	94,982
Income tax expense (benefit)	20,949	1,063	6,385
Net income attributable to Summit Inc/LLC	170,971	120,737	88,597
Comprehensive income (loss) income attributable to member of Summit Materials, LLC	173,528	123,125	91,242
Summit Materials, LLC | Eliminations
Condensed Financial Statements, Captions [Line Items]
Revenue	(13,866)	(17,166)	(12,196)
Cost of revenue	(13,866)	(17,166)	(12,196)
General and administrative expenses	0	0	0
Depreciation, depletion, amortization and accretion	0	0	0
Operating income	0	0	0
Other (income) loss, net	388,440	331,667	291,662
Interest expense (income)	0	0	0
Gain on sale of businesses	0
Income from operations before taxes	(388,440)	(331,667)	(291,662)
Income tax expense (benefit)	0	0	0
Net income attributable to Summit Inc/LLC	(388,440)	(331,667)	(291,662)
Comprehensive income (loss) income attributable to member of Summit Materials, LLC	(385,883)	(329,279)	(289,017)
Summit Materials, LLC | Issuers | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Revenue	0	0	0
Cost of revenue	0	0	0
General and administrative expenses	70,384	72,504	58,099
Depreciation, depletion, amortization and accretion	4,249	3,983	3,997
Operating income	(74,633)	(76,487)	(62,096)
Other (income) loss, net	(382,983)	(328,914)	(279,517)
Interest expense (income)	135,206	130,176	127,734
Gain on sale of businesses	0
Income from operations before taxes	173,144	122,251	89,687
Income tax expense (benefit)	2,173	1,514	1,090
Net income attributable to Summit Inc/LLC	170,971	120,737	88,597
Comprehensive income (loss) income attributable to member of Summit Materials, LLC	173,528	123,125	91,242
Summit Materials, LLC | 100% Owned Guarantors | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Revenue	2,307,127	2,259,865	2,139,457
Cost of revenue	1,665,196	1,663,957	1,587,374
General and administrative expenses	116,374	96,526	81,434
Depreciation, depletion, amortization and accretion	213,900	210,038	207,277
Operating income	311,657	289,344	263,372
Other (income) loss, net	(15,891)	(2,473)	(8,767)
Interest expense (income)	(48,529)	(31,402)	(16,561)
Gain on sale of businesses	(20,011)
Income from operations before taxes	396,088	323,219	288,700
Income tax expense (benefit)	16,079	(4,737)	3,377
Net income attributable to Summit Inc/LLC	380,009	327,956	285,323
Comprehensive income (loss) income attributable to member of Summit Materials, LLC	378,706	330,185	287,394
Summit Materials, LLC | Non-Guarantors | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Revenue	116,408	89,752	94,879
Cost of revenue	85,080	63,863	70,838
General and administrative expenses	4,070	6,274	5,931
Depreciation, depletion, amortization and accretion	11,217	7,299	5,828
Operating income	16,041	12,316	12,282
Other (income) loss, net	(588)	(198)	(790)
Interest expense (income)	5,501	4,517	4,815
Gain on sale of businesses	0
Income from operations before taxes	11,128	7,997	8,257
Income tax expense (benefit)	2,697	4,286	1,918
Net income attributable to Summit Inc/LLC	8,431	3,711	6,339
Comprehensive income (loss) income attributable to member of Summit Materials, LLC	$ 7,177	$ (906)	$ 1,623

Senior Notes' Guarantor and N_5

Senior Notes' Guarantor and Non-Guarantor Financial Information - Schedule of Condensed Consolidating Statements of Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Condensed Financial Statements, Captions [Line Items]
Net cash (used in) provided by operating activities	$ 361,929	$ 408,869	$ 337,184
Cash flow from investing activities:
Acquisitions, net of cash acquired	(19,513)	(123,477)	(5,392)
Purchase of property, plant and equipment	(211,982)	(177,249)	(177,495)
Proceeds from the sale of property, plant, and equipment	11,674	14,018	21,173
Proceeds from sale of businesses	128,337	0	0
Other	236	1,121	(1,095)
Net cash used for investing activities	(91,248)	(285,587)	(162,809)
Cash flow from financing activities:
Net proceeds from debt issuance	0	700,000	300,000
Payments on long-term debt	(329,010)	(674,045)	(270,229)
Payments on acquisition-related liabilities	(10,360)	(33,257)	(33,883)
Debt issuance costs	0	(9,605)	(6,312)
Other	(1,008)	(907)	(502)
Net cash used in financing activities	(307,927)	(16,771)	8,150
Impact of foreign currency on cash	26	351	286
Net (decrease) increase in cash	(37,220)	106,862	182,811
Cash and cash equivalents—beginning of period	418,181	311,319	128,508
Cash and cash equivalents—end of period	380,961	418,181	311,319
Summit Materials, LLC
Condensed Financial Statements, Captions [Line Items]
Net cash (used in) provided by operating activities	361,929	408,869	337,184
Cash flow from investing activities:
Acquisitions, net of cash acquired	(19,513)	(123,477)	(5,392)
Purchase of property, plant and equipment	(211,982)	(177,249)	(177,495)
Proceeds from the sale of property, plant, and equipment	11,674	14,018	21,173
Proceeds from sale of businesses	128,337	0	0
Other	236	1,121	(1,095)
Net cash used for investing activities	(91,248)	(285,587)	(162,809)
Cash flow from financing activities:
Proceeds from investment by member	32,451	1,043	19,076
Net proceeds from debt issuance	0	700,000	300,000
Loans received from and payments made on loans from other Summit Companies	0	0	0
Payments on long-term debt	(329,010)	(674,045)	(270,229)
Payments on acquisition-related liabilities	(7,860)	(30,757)	(31,383)
Debt issuance costs	0	(9,605)	(6,312)
Distributions from partnership	(2,500)	(2,500)	(2,500)
Other	(1,008)	(907)	(502)
Net cash used in financing activities	(307,927)	(16,771)	8,150
Impact of foreign currency on cash	26	351	286
Net (decrease) increase in cash	(37,220)	106,862	182,811
Cash and cash equivalents—beginning of period	418,181	311,319	128,508
Cash and cash equivalents—end of period	380,961	418,181	311,319
Summit Materials, LLC | Eliminations
Condensed Financial Statements, Captions [Line Items]
Net cash (used in) provided by operating activities	0	0	0
Cash flow from investing activities:
Acquisitions, net of cash acquired	0	0	0
Purchase of property, plant and equipment	0	0	0
Proceeds from the sale of property, plant, and equipment	0	0	0
Proceeds from sale of businesses	0		0
Other	0	0	0
Net cash used for investing activities	0	0	0
Cash flow from financing activities:
Proceeds from investment by member	0	0	0
Net proceeds from debt issuance		0	0
Loans received from and payments made on loans from other Summit Companies	(1,043)	2,836	(1,607)
Payments on long-term debt	0	0	0
Payments on acquisition-related liabilities	0	0	0
Debt issuance costs		0	0
Distributions from partnership	0	0	0
Other	0	0	0
Net cash used in financing activities	(1,043)	2,836	(1,607)
Impact of foreign currency on cash	0	0	0
Net (decrease) increase in cash	(1,043)	2,836	(1,607)
Cash and cash equivalents—beginning of period	(3,641)	(6,477)	(4,870)
Cash and cash equivalents—end of period	(4,684)	(3,641)	(6,477)
Issuers | Summit Materials, LLC | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Net cash (used in) provided by operating activities	(136,008)	(135,895)	(112,019)
Cash flow from investing activities:
Acquisitions, net of cash acquired	0	0	0
Purchase of property, plant and equipment	(1,237)	(2,150)	(2,513)
Proceeds from the sale of property, plant, and equipment	0	0	0
Proceeds from sale of businesses	0		0
Other	0	0	0
Net cash used for investing activities	(1,237)	(2,150)	(2,513)
Cash flow from financing activities:
Proceeds from investment by member	29,685	(91,142)	(21,614)
Net proceeds from debt issuance		700,000	300,000
Loans received from and payments made on loans from other Summit Companies	381,393	298,656	287,029
Payments on long-term debt	(306,355)	(657,942)	(256,354)
Payments on acquisition-related liabilities	0	0	0
Debt issuance costs		(9,605)	(6,312)
Distributions from partnership	(2,500)	(2,500)	(2,500)
Other	(1,008)	(822)	(462)
Net cash used in financing activities	101,215	236,645	299,787
Impact of foreign currency on cash	0	0	0
Net (decrease) increase in cash	(36,030)	98,600	185,255
Cash and cash equivalents—beginning of period	401,074	302,474	117,219
Cash and cash equivalents—end of period	365,044	401,074	302,474
100% Owned Guarantors | Summit Materials, LLC | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Net cash (used in) provided by operating activities	471,106	502,595	431,323
Cash flow from investing activities:
Acquisitions, net of cash acquired	(19,513)	(92,085)	(5,392)
Purchase of property, plant and equipment	(201,038)	(173,228)	(163,652)
Proceeds from the sale of property, plant, and equipment	10,894	13,935	21,083
Proceeds from sale of businesses	128,337		0
Other	236	1,121	(1,095)
Net cash used for investing activities	(81,084)	(250,257)	(149,056)
Cash flow from financing activities:
Proceeds from investment by member	2,766	87,925	40,690
Net proceeds from debt issuance		0	0
Loans received from and payments made on loans from other Summit Companies	(370,940)	(288,711)	(280,836)
Payments on long-term debt	(22,011)	(15,911)	(13,650)
Payments on acquisition-related liabilities	(7,860)	(30,757)	(31,383)
Debt issuance costs		0	0
Distributions from partnership	0	0	0
Other	0	(85)	(40)
Net cash used in financing activities	(398,045)	(247,539)	(285,219)
Impact of foreign currency on cash	0	0	0
Net (decrease) increase in cash	(8,023)	4,799	(2,952)
Cash and cash equivalents—beginning of period	10,287	5,488	8,440
Cash and cash equivalents—end of period	2,264	10,287	5,488
Non-Guarantors | Summit Materials, LLC | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Net cash (used in) provided by operating activities	26,831	42,169	17,880
Cash flow from investing activities:
Acquisitions, net of cash acquired	0	(31,392)	0
Purchase of property, plant and equipment	(9,707)	(1,871)	(11,330)
Proceeds from the sale of property, plant, and equipment	780	83	90
Proceeds from sale of businesses	0		0
Other	0	0	0
Net cash used for investing activities	(8,927)	(33,180)	(11,240)
Cash flow from financing activities:
Proceeds from investment by member	0	4,260	0
Net proceeds from debt issuance		0	0
Loans received from and payments made on loans from other Summit Companies	(9,410)	(12,781)	(4,586)
Payments on long-term debt	(644)	(192)	(225)
Payments on acquisition-related liabilities	0	0	0
Debt issuance costs		0	0
Distributions from partnership	0	0	0
Other	0	0	0
Net cash used in financing activities	(10,054)	(8,713)	(4,811)
Impact of foreign currency on cash	26	351	286
Net (decrease) increase in cash	7,876	627	2,115
Cash and cash equivalents—beginning of period	10,461	9,834	7,719
Cash and cash equivalents—end of period	$ 18,337	$ 10,461	$ 9,834

Uncategorized Items - _IXDS

Label	Element	Value
Stock Issued During Period, Value, Stock Options Exercised	us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised	$ 32,451,000
Stock Issued During Period, Value, Conversion of Units	us-gaap_StockIssuedDuringPeriodValueConversionOfUnits	0
Additional Paid-in Capital [Member]
Other Equity Activity, Value	sum_OtherEquityActivityValue	(1,445,000)
APIC, Share-based Payment Arrangement, Increase for Cost Recognition	us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	19,705,000
Stock Issued During Period, Value, Stock Options Exercised	us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised	32,434,000
Stock Issued During Period, Value, Conversion of Units	us-gaap_StockIssuedDuringPeriodValueConversionOfUnits	10,965,000
Noncontrolling Interest In Lp [Member]
Other Comprehensive Income (Loss), Net of Tax	us-gaap_OtherComprehensiveIncomeLossNetOfTax	62,000
Stock Issued During Period, Value, Conversion of Units	us-gaap_StockIssuedDuringPeriodValueConversionOfUnits	(10,981,000)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	us-gaap_ProfitLoss	2,097,000
Common Class A [Member] | Common Stock [Member]
Other Equity Activity, Value	sum_OtherEquityActivityValue	$ 10,000
Other Equity Activity, Shares	sum_OtherEquityActivityShares	1,009,409
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised	1,745,940
Stock Issued During Period, Value, Stock Options Exercised	us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised	$ 17,000
Stock Issued During Period, Shares, Conversion of Units	us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits	1,559,164
Stock Issued During Period, Value, Conversion of Units	us-gaap_StockIssuedDuringPeriodValueConversionOfUnits	$ 16,000