Summit Materials (SUM) 10-Q 3 Nov 22 2022 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Oct. 01, 2022	Nov. 01, 2022
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Oct. 01, 2022
Document Transition Report	false
Entity File Number	001-36873
Entity Registrant Name	SUMMIT MATERIALS, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	47-1984212
Entity Address, Address Line One	1550 Wynkoop Street
Entity Address, Address Line Two	3rd Floor
Entity Address, City or Town	Denver
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80202
City Area Code	303
Local Phone Number	893-0012
Title of 12(b) Security	Class A Common Stock (par value $.01 per share)
Trading Symbol	SUM
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Central Index Key	0001621563
Amendment Flag	false
Current Fiscal Year End Date	--01-01
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Common Class A
Document Information [Line Items]
Entity common stock, shares outstanding (in shares)		116,425,077
Common Class B
Document Information [Line Items]
Entity common stock, shares outstanding (in shares)		99
Summit Materials, LLC
Document Information [Line Items]
Entity File Number	333-187556
Entity Registrant Name	SUMMIT MATERIALS, LLC
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	26-4138486
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Central Index Key	0001571371
Amendment Flag	false
Current Fiscal Year End Date	--01-01
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Oct. 01, 2022	Jan. 01, 2022
Current assets:
Cash and cash equivalents	$ 471,666	$ 380,961
Accounts receivable, net	363,956	287,226
Costs and estimated earnings in excess of billings	33,568	7,600
Inventories	202,783	180,760
Other current assets	20,132	11,827
Current assets held for sale	1,205	1,236
Total current assets	1,093,310	869,610
Property, plant and equipment, less accumulated depreciation, depletion and amortization (October 1, 2022 - $1,241,028 and January 1, 2022 - $1,266,513)	1,768,394	1,842,908
Goodwill	1,131,764	1,163,750
Intangible assets, less accumulated amortization (October 1, 2022 - $14,642 and January 1, 2022 - $15,269)	67,253	69,396
Deferred tax assets, less valuation allowance (October 1, 2022 - $1,113 and January 1, 2022 - $1,675)	151,099	204,566
Operating lease right-of-use assets	31,057	30,150
Other assets	42,078	58,745
Total assets	4,284,955	4,239,125
Current liabilities:
Current portion of debt	6,354	6,354
Current portion of acquisition-related liabilities	12,215	13,110
Accounts payable	166,592	128,232
Accrued expenses	123,985	147,476
Current operating lease liabilities	6,481	6,497
Billings in excess of costs and estimated earnings	7,143	7,401
Total current liabilities	322,770	309,070
Long-term debt	1,492,429	1,591,019
Acquisition-related liabilities	23,953	33,369
Tax receivable agreement liability	327,501	326,548
Noncurrent operating lease liabilities	29,945	28,880
Other noncurrent liabilities	117,133	127,027
Total liabilities	2,313,731	2,415,913
Commitments and contingencies
Stockholders' equity / Member's interest
Additional paid-in capital	1,340,602	1,326,340
Accumulated earnings	620,320	478,956
Accumulated other comprehensive (loss) income	(3,470)	7,083
Stockholders’ equity	1,958,617	1,813,567
Noncontrolling interest in Summit Holdings	12,607	9,645
Total stockholders’ equity	1,971,224	1,823,212
Total liabilities and stockholders’ equity/member's interest	4,284,955	4,239,125
Summit Materials, LLC
Current assets:
Cash and cash equivalents	437,299	380,961
Accounts receivable, net	363,956	287,226
Costs and estimated earnings in excess of billings	33,568	7,600
Inventories	202,783	180,760
Other current assets	20,132	11,827
Current assets held for sale	1,205	1,236
Total current assets	1,058,943	869,610
Property, plant and equipment, less accumulated depreciation, depletion and amortization (October 1, 2022 - $1,241,028 and January 1, 2022 - $1,266,513)	1,768,394	1,842,908
Goodwill	1,132,764	1,164,750
Intangible assets, less accumulated amortization (October 1, 2022 - $14,642 and January 1, 2022 - $15,269)	67,253	69,396
Operating lease right-of-use assets	31,057	30,150
Other assets	42,078	58,745
Total assets	4,100,489	4,035,559
Current liabilities:
Current portion of debt	6,354	6,354
Current portion of acquisition-related liabilities	12,215	13,110
Accounts payable	166,592	128,843
Accrued expenses	124,643	148,136
Current operating lease liabilities	6,481	6,497
Billings in excess of costs and estimated earnings	7,143	7,401
Total current liabilities	323,428	310,341
Long-term debt	1,492,429	1,591,019
Acquisition-related liabilities	23,953	33,369
Noncurrent operating lease liabilities	29,945	28,880
Other noncurrent liabilities	179,508	187,006
Total liabilities	2,049,263	2,150,615
Commitments and contingencies
Stockholders' equity / Member's interest
Members' equity	1,387,207	1,507,859
Accumulated earnings	694,158	393,111
Accumulated other comprehensive (loss) income	(30,139)	(16,026)
Total member's interest	2,051,226	1,884,944
Total liabilities and stockholders’ equity/member's interest	4,100,489	4,035,559
Common Class A
Stockholders' equity / Member's interest
Common stock	1,165	1,188
Common Class B
Stockholders' equity / Member's interest
Common stock	$ 0	$ 0

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Oct. 01, 2022	Jan. 01, 2022
Accumulated depreciation, depletion and amortization	$ 1,241,028	$ 1,266,513
Accumulated amortization	14,642	15,269
Valuation allowance	1,113	1,675
Summit Materials, LLC
Accumulated depreciation, depletion and amortization	1,241,028	1,266,513
Accumulated amortization	$ 14,642	$ 15,269
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)	116,386,969	118,705,108
Common stock, shares outstanding (in shares)	116,386,969	118,705,108
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

Unaudited Consolidated Statemen

Unaudited Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021	Oct. 01, 2022	Oct. 02, 2021
Revenue:
Revenue	$ 752,747	$ 717,240	$ 1,860,248	$ 1,813,001
Cost of revenue (excluding items shown separately below):
Net cost of revenue	534,936	486,936	1,372,521	1,301,346
General and administrative expenses	39,959	47,364	139,534	146,454
Depreciation, depletion, amortization and accretion	52,133	59,082	150,483	173,651
Gain on sale of property, plant and equipment	(1,343)	(1,159)	(6,293)	(4,331)
Operating income	127,062	125,017	204,003	195,881
Interest expense	21,980	24,134	62,728	72,536
Loss on debt financings	0	6,016	0	6,016
Tax receivable agreement expense	0	0	954	0
(Gain) loss on sale of businesses	(4,115)	113	(174,373)	(15,319)
Other income, net	(3,283)	(1,137)	(4,956)	(10,721)
Income from operations before taxes	112,480	95,891	319,650	143,369
Income tax expense	24,829	20,513	74,033	33,478
Net income	87,651	75,378	245,617	109,891
Net income attributable to Summit Holdings	1,162	1,174	3,307	1,545
Net income (loss) attributable to Summit Inc/LLC	86,489	74,204	242,310	108,346
Summit Materials, LLC
Revenue:
Revenue	752,747	717,240	1,860,248	1,813,001
Cost of revenue (excluding items shown separately below):
Net cost of revenue	534,936	486,936	1,372,521	1,301,346
General and administrative expenses	39,959	47,364	139,534	146,454
Depreciation, depletion, amortization and accretion	52,133	59,082	150,483	173,651
Gain on sale of property, plant and equipment	(1,343)	(1,159)	(6,293)	(4,331)
Operating income	127,062	125,017	204,003	195,881
Interest expense	21,980	24,134	62,728	72,474
Loss on debt financings	0	6,016	0	6,016
(Gain) loss on sale of businesses	(4,115)	113	(174,373)	(15,319)
Other income, net	(3,283)	(1,137)	(4,956)	(10,721)
Income from operations before taxes	112,480	95,891	320,604	143,431
Income tax expense	7,147	7,016	19,557	12,531
Net income	105,333	88,875	301,047	130,900
Net income (loss) attributable to Summit Inc/LLC	$ 105,333	$ 88,875	$ 301,047	$ 130,900
Common Class A
Earnings per share of Class A common stock:
Basic (usd per share)	$ 0.73	$ 0.63	$ 2.05	$ 0.92
Diluted (usd per share)	$ 0.73	$ 0.62	$ 2.03	$ 0.92
Weighted average shares of Class A common stock:
Basic (in shares)	117,774,592	118,272,955	118,216,997	117,040,207
Diluted (in shares)	118,404,098	119,291,646	119,098,936	118,360,615
Common Class A And Restricted Stock
Earnings per share of Class A common stock:
Basic (usd per share)	$ 0.73	$ 0.63	$ 2.05	$ 0.92
Weighted average shares of Class A common stock:
Basic (in shares)	117,917,058	118,473,530	118,365,801	117,258,431
Excluding delivery and subcontract revenue
Revenue:
Revenue	$ 686,009	$ 662,259	$ 1,710,422	$ 1,679,270
Cost of revenue (excluding items shown separately below):
Net cost of revenue	468,198	431,955	1,222,695	1,167,615
Excluding delivery and subcontract revenue | Summit Materials, LLC
Revenue:
Revenue	686,009	662,259	1,710,422	1,679,270
Cost of revenue (excluding items shown separately below):
Net cost of revenue	468,198	431,955	1,222,695	1,167,615
Product
Revenue:
Revenue	587,138	561,938	1,485,746	1,443,972
Cost of revenue (excluding items shown separately below):
Net cost of revenue	392,187	356,214	1,042,888	980,045
Product | Summit Materials, LLC
Revenue:
Revenue	587,138	561,938	1,485,746	1,443,972
Cost of revenue (excluding items shown separately below):
Net cost of revenue	392,187	356,214	1,042,888	980,045
Service
Revenue:
Revenue	98,871	100,321	224,676	235,298
Cost of revenue (excluding items shown separately below):
Net cost of revenue	76,011	75,741	179,807	187,570
Service | Summit Materials, LLC
Revenue:
Revenue	98,871	100,321	224,676	235,298
Cost of revenue (excluding items shown separately below):
Net cost of revenue	76,011	75,741	179,807	187,570
Delivery and subcontract revenue
Revenue:
Revenue	66,738	54,981	149,826	133,731
Cost of revenue (excluding items shown separately below):
Net cost of revenue	66,738	54,981	149,826	133,731
Delivery and subcontract revenue | Summit Materials, LLC
Revenue:
Revenue	66,738	54,981	149,826	133,731
Cost of revenue (excluding items shown separately below):
Net cost of revenue	$ 66,738	$ 54,981	$ 149,826	$ 133,731

Unaudited Consolidated Statem_2

Unaudited Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021	Oct. 01, 2022	Oct. 02, 2021
Comprehensive income (loss)
Net income	$ 87,651	$ 75,378	$ 245,617	$ 109,891
Other comprehensive income (loss):
Foreign currency translation adjustment	(10,247)	(4,076)	(14,113)	682
Less tax effect of other comprehensive income (loss) items	2,470	823	3,404	(176)
Other comprehensive (loss) income	(7,777)	(3,253)	(10,709)	506
Comprehensive income	79,874	72,125	234,908	110,397
Less comprehensive income attributable to Summit Holdings	1,048	1,117	3,151	1,584
Comprehensive income attributable to Summit Inc./LLC	78,826	71,008	231,757	108,813
Summit Materials, LLC
Comprehensive income (loss)
Net income	105,333	88,875	301,047	130,900
Other comprehensive income (loss):
Foreign currency translation adjustment	(10,247)	(4,076)	(14,113)	682
Other comprehensive (loss) income	(10,247)	(4,076)
Comprehensive income attributable to Summit Inc./LLC	$ 95,086	$ 84,799	$ 286,934	$ 131,582

Unaudited Consolidated Statem_3

Unaudited Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
Cash flows from operating activities:
Net income	$ 245,617	$ 109,891
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, depletion, amortization and accretion	160,162	177,841
Share-based compensation expense	15,058	14,875
Net gain on asset and business disposals	(180,240)	(19,295)
Non-cash loss on debt financings	0	2,116
Change in deferred tax asset, net	58,318	19,814
Other	(396)	(586)
Decrease (increase) in operating assets, net of acquisitions and dispositions:
Accounts receivable, net	(96,724)	(78,108)
Inventories	(53,762)	(12,002)
Costs and estimated earnings in excess of billings	(32,042)	(26,969)
Other current assets	(6,961)	(2,556)
Other assets	3,432	6,459
(Decrease) increase in operating liabilities, net of acquisitions and dispositions:
Accounts payable	44,510	33,756
Accrued expenses	(21,780)	(15,598)
Billings in excess of costs and estimated earnings	646	(2,907)
Tax receivable agreement liability	954	9,191
Other liabilities	(4,601)	(8,549)
Net cash provided by operating activities	132,191	207,373
Cash flows from investing activities:
Acquisitions, net of cash acquired	(1,933)	(7,263)
Purchases of property, plant and equipment	(189,008)	(170,070)
Proceeds from the sale of property, plant and equipment	8,298	8,827
Proceeds from sale of businesses	373,790	103,649
Other	(2,214)	(459)
Net cash provided by (used in) investing activities	188,933	(65,316)
Cash flows from financing activities:
Payments on debt	(113,769)	(323,802)
Payments on acquisition-related liabilities	(12,964)	(9,755)
Distributions from partnership	(399)	0
Repurchases of common stock	(100,980)	0
Proceeds from stock option exercises	199	32,416
Other	(774)	(951)
Net cash used in financing activities	(228,687)	(302,092)
Impact of foreign currency on cash	(1,732)	(63)
Net increase (decrease) in cash	90,705	(160,098)
Cash and cash equivalents—beginning of period	380,961	418,181
Cash and cash equivalents—end of period	471,666	258,083
Summit Materials, LLC
Cash flows from operating activities:
Net income	301,047	130,900
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, depletion, amortization and accretion	160,162	177,779
Share-based compensation expense	15,058	14,875
Net gain on asset and business disposals	(180,240)	(19,295)
Non-cash loss on debt financings	0	2,116
Change in deferred tax asset, net	3,842	8,058
Other	(396)	(586)
Decrease (increase) in operating assets, net of acquisitions and dispositions:
Accounts receivable, net	(96,724)	(78,108)
Inventories	(53,762)	(12,002)
Costs and estimated earnings in excess of billings	(32,042)	(26,969)
Other current assets	(6,961)	(2,556)
Other assets	3,432	6,459
(Decrease) increase in operating liabilities, net of acquisitions and dispositions:
Accounts payable	43,899	33,756
Accrued expenses	(21,780)	(15,598)
Billings in excess of costs and estimated earnings	646	(2,907)
Other liabilities	(4,601)	(8,549)
Net cash provided by operating activities	131,580	207,373
Cash flows from investing activities:
Acquisitions, net of cash acquired	(1,933)	(7,263)
Purchases of property, plant and equipment	(189,008)	(170,070)
Proceeds from the sale of property, plant and equipment	8,298	8,827
Proceeds from sale of businesses	373,790	103,649
Other	(2,214)	(459)
Net cash provided by (used in) investing activities	188,933	(65,316)
Cash flows from financing activities:
Capital (distributions to) contributions by member	(100,781)	32,416
Payments on debt	(113,769)	(323,802)
Payments on acquisition-related liabilities	(12,964)	(7,255)
Distributions from partnership	(34,155)	(2,500)
Other	(774)	(951)
Net cash used in financing activities	(262,443)	(302,092)
Impact of foreign currency on cash	(1,732)	(63)
Net increase (decrease) in cash	56,338	(160,098)
Cash and cash equivalents—beginning of period	380,961	418,181
Cash and cash equivalents—end of period	$ 437,299	$ 258,083

Unaudited Consolidated Statem_4

Unaudited Consolidated Statements of Changes in Stockholders' Equity / Members' Interest - USD ($) $ in Thousands	Total	Summit Materials, LLC	Common Class A	Common Class B	Members' equity Summit Materials, LLC	Accumulated Earnings (Deficit)	Accumulated Earnings (Deficit) Summit Materials, LLC	Accumulated other comprehensive income (loss)	Accumulated other comprehensive income (loss) Summit Materials, LLC	Common Stock	Common Stock Common Class A	Common Stock Common Class B	Additional Paid-in Capital	Noncontrolling Interest In Summit Holdings
Beginning balance at Jan. 02, 2021	$ 1,616,268					$ 326,772		$ 5,203	$ (18,583)		$ 1,145	$ 0	$ 1,264,681	$ 18,467
Beginning balance at Jan. 02, 2021		$ 1,662,768			$ 1,459,211		$ 222,140		(18,583)
Beginning balance (in shares) at Jan. 02, 2021			114,390,595								114,390,595	99
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net contributed capital		15,920			15,920
Net (loss) income	(23,245)	(27,790)				(22,517)	(27,790)							(728)
LP Unit exchanges (in shares)											711,794
LP Unit exchanges	0										$ 7		4,744	(4,751)
Other comprehensive income (loss), net of tax	1,680	2,126						1,635	2,126					45
Distributions		(2,500)			(2,500)
Stock option exercises (in shares)											863,338
Stock option exercises	15,920										$ 9		15,911
Share-based compensation	5,363	5,363			5,363								5,363
Shares redeemed to settle taxes and other (in shares)											678,605
Shares redeemed to settle taxes and other	(1,426)	(416)			(416)						$ 6		(1,432)
Ending balance at Apr. 03, 2021	1,614,560					304,255		6,838			$ 1,167	$ 0	1,289,267	13,033
Ending balance at Apr. 03, 2021		1,655,471			1,477,578		194,350		(16,457)
Ending balance (in shares) at Apr. 03, 2021											116,644,332	99
Beginning balance at Jan. 02, 2021	1,616,268					326,772		5,203	(18,583)		$ 1,145	$ 0	1,264,681	18,467
Beginning balance at Jan. 02, 2021		1,662,768			1,459,211		222,140		(18,583)
Beginning balance (in shares) at Jan. 02, 2021			114,390,595								114,390,595	99
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	109,891	130,900
LP Unit exchanges (in shares)			1,440,983
Other comprehensive income (loss), net of tax	506
Stock option exercises (in shares)			1,744,256
Shares redeemed to settle taxes and other (in shares)			989,116
Ending balance at Oct. 02, 2021	1,771,764					435,118		5,670	(17,901)		$ 1,186	$ 0	1,319,897	9,893
Ending balance at Oct. 02, 2021		1,838,190			1,503,051		353,040		(17,901)
Ending balance (in shares) at Oct. 02, 2021			118,564,950								118,564,950	99
Beginning balance at Apr. 03, 2021	1,614,560					304,255		6,838			$ 1,167	$ 0	1,289,267	13,033
Beginning balance at Apr. 03, 2021		1,655,471			1,477,578		194,350		(16,457)
Beginning balance (in shares) at Apr. 03, 2021											116,644,332	99
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net contributed capital		15,846			15,846
Net (loss) income	57,758	69,815				56,659	69,815							1,099
LP Unit exchanges (in shares)											445,540
LP Unit exchanges	0										$ 4		3,631	(3,635)
Other comprehensive income (loss), net of tax	2,079	2,632						2,028	2,632					51
Stock option exercises (in shares)											847,480
Stock option exercises	15,845										$ 8		15,837
Share-based compensation	4,827	4,827			4,827								4,827
Shares redeemed to settle taxes and other (in shares)											18,536
Shares redeemed to settle taxes and other	(147)	0			0						$ 1		(148)
Ending balance at Jul. 03, 2021	1,694,922					360,914		8,866			$ 1,180	$ 0	1,313,414	10,548
Ending balance at Jul. 03, 2021		1,748,591			1,498,251		264,165		(13,825)
Ending balance (in shares) at Jul. 03, 2021											117,955,888	99
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net contributed capital		650			650
Net (loss) income	75,378	88,875				74,204	88,875							1,174
LP Unit exchanges (in shares)											283,649
LP Unit exchanges	0										$ 3		1,769	(1,772)
Other comprehensive income (loss), net of tax	(3,253)	(4,076)						(3,196)	(4,076)					(57)
Stock option exercises (in shares)											33,438
Stock option exercises	651												651
Share-based compensation	4,685	4,685			4,685								4,685
Shares redeemed to settle taxes and other (in shares)											291,975
Shares redeemed to settle taxes and other	(619)	(535)			(535)						$ 3		(622)
Ending balance at Oct. 02, 2021	1,771,764					435,118		5,670	(17,901)		$ 1,186	$ 0	1,319,897	9,893
Ending balance at Oct. 02, 2021		1,838,190			1,503,051		353,040		(17,901)
Ending balance (in shares) at Oct. 02, 2021			118,564,950								118,564,950	99
Beginning balance at Jan. 01, 2022	1,823,212					478,956		7,083	(16,026)		$ 1,188	$ 0	1,326,340	9,645
Beginning balance at Jan. 01, 2022		1,884,944			1,507,859		393,111		(16,026)
Beginning balance (in shares) at Jan. 01, 2022			118,705,108	99							118,705,108	99
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net contributed capital		(47,482)			(47,482)
Net (loss) income	(34,800)	(46,387)				(34,292)	(46,387)							(508)
Other comprehensive income (loss), net of tax	1,325	1,744						1,306	1,744					19
Stock option exercises (in shares)											1,589
Stock option exercises	27												27
Share-based compensation	5,422	5,422			5,422								5,422
Repurchases of common stock (in shares)										(1,506,878)
Repurchases of common stock	(47,509)					(47,494)				$ (15)			(121)	121
Shares redeemed to settle taxes and other (in shares)											842,029
Shares redeemed to settle taxes and other	(1,180)	(1,180)			(1,180)						$ 8		(1,120)	(68)
Ending balance at Apr. 02, 2022	1,746,497					397,170		8,389			$ 1,181	$ 0	1,330,548	9,209
Ending balance at Apr. 02, 2022		1,797,061			1,464,619		346,724		(14,282)
Ending balance (in shares) at Apr. 02, 2022											118,041,848	99
Beginning balance at Jan. 01, 2022	1,823,212					478,956		7,083	(16,026)		$ 1,188	$ 0	1,326,340	9,645
Beginning balance at Jan. 01, 2022		1,884,944			1,507,859		393,111		(16,026)
Beginning balance (in shares) at Jan. 01, 2022			118,705,108	99							118,705,108	99
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	245,617	301,047
LP Unit exchanges (in shares)			2,000
Other comprehensive income (loss), net of tax	(10,709)
Stock option exercises (in shares)			10,098
Repurchases of common stock (in shares)			(3,427,510)
Repurchases of common stock			$ (101,000)
Shares redeemed to settle taxes and other (in shares)			1,097,273
Ending balance at Oct. 01, 2022	1,971,224					620,320		(3,470)	(30,139)		$ 1,165	$ 0	1,340,602	12,607
Ending balance at Oct. 01, 2022		2,051,226			1,387,207		694,158		(30,139)
Ending balance (in shares) at Oct. 01, 2022			116,386,969	99							116,386,969	99
Beginning balance at Apr. 02, 2022	1,746,497					397,170		8,389			$ 1,181	$ 0	1,330,548	9,209
Beginning balance at Apr. 02, 2022		1,797,061			1,464,619		346,724		(14,282)
Beginning balance (in shares) at Apr. 02, 2022											118,041,848	99
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net contributed capital		96			96
Net (loss) income	192,766	242,101				190,113	242,101							2,653
Other comprehensive income (loss), net of tax	(4,257)	(5,610)						(4,196)	(5,610)					(61)
Distributions		(25)			(25)
Stock option exercises (in shares)											4,929
Stock option exercises	96												96
Share-based compensation	4,734	4,734			4,734								4,734
Distributions from partnership	(25)													(25)
Shares redeemed to settle taxes and other (in shares)											67,835
Shares redeemed to settle taxes and other	991	991			991						$ 1		997	(7)
Ending balance at Jul. 02, 2022	1,940,802					587,283		4,193			$ 1,182	$ 0	1,336,375	11,769
Ending balance at Jul. 02, 2022		2,039,348			1,470,415		588,825		(19,892)
Ending balance (in shares) at Jul. 02, 2022											118,114,612	99
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net contributed capital		(53,395)			(53,395)
Net (loss) income	87,651	105,333				86,489	105,333							1,162
LP Unit exchanges (in shares)											2,000
LP Unit exchanges	0												34	(34)
Other comprehensive income (loss), net of tax	(7,777)	(10,247)						(7,663)	(10,247)					(114)
Distributions		(34,130)			(34,130)
Stock option exercises (in shares)											3,580
Stock option exercises	76												76
Share-based compensation	4,902	4,902			4,902								4,902
Repurchases of common stock (in shares)										(1,920,632)
Repurchases of common stock	(53,471)					(53,452)				$ (19)			(198)	198
Distributions from partnership	(374)													(374)
Shares redeemed to settle taxes and other (in shares)											187,409
Shares redeemed to settle taxes and other	(585)	(585)			(585)						$ 2		(587)
Ending balance at Oct. 01, 2022	$ 1,971,224					$ 620,320		$ (3,470)	(30,139)		$ 1,165	$ 0	$ 1,340,602	$ 12,607
Ending balance at Oct. 01, 2022		$ 2,051,226			$ 1,387,207		$ 694,158		$ (30,139)
Ending balance (in shares) at Oct. 01, 2022			116,386,969	99							116,386,969	99

SUMMARY OF ORGANIZATION AND SIG

SUMMARY OF ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Oct. 01, 2022
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
SUMMARY OF ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES Summit Materials, Inc. (“Summit Inc.” and, together with its subsidiaries, “Summit,” “we,” “us,” “our” or the “Company”) is a vertically-integrated construction materials company. The Company is engaged in the production and sale of aggregates, cement, ready-mix concrete, asphalt paving mix and concrete products and owns and operates quarries, sand and gravel pits, two cement plants, cement distribution terminals, ready-mix concrete plants, asphalt plants and landfill sites. It is also engaged in paving and related services. The Company’s three operating and reporting segments are the West, East and Cement segments. Substantially all of the Company’s construction materials, products and services are produced, consumed and performed outdoors, primarily in the spring, summer and fall. Seasonal changes and other weather-related conditions can affect the production and sales volumes of its products and delivery of services. Therefore, the financial results for any interim period are typically not indicative of the results expected for the full year. Furthermore, the Company’s sales and earnings are sensitive to national, regional and local economic conditions, weather conditions and to cyclical changes in construction spending, among other factors. Summit Inc. is a holding corporation operating and controlling all of the business and affairs of Summit Materials Holdings L.P. (“Summit Holdings”) and its subsidiaries, and through Summit Holdings conducts its business. Summit Inc. owns the majority of the partnership interests of Summit Holdings (see Note 9, Stockholders’ Equity). Summit Materials, LLC (“Summit LLC”), an indirect wholly owned subsidiary of Summit Holdings, conducts the majority of our operations. Summit Materials Finance Corp. (“Summit Finance”), an indirect wholly owned subsidiary of Summit LLC, has jointly issued our Senior Notes as described below. Basis of Presentation —These unaudited consolidated financial statements were prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures typically included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. These unaudited consolidated financial statements should be read in conjunction with the Company's audited consolidated financial statements and the notes thereto as of and for the year ended January 1, 2022. The Company continues to follow the accounting policies set forth in those audited consolidated financial statements. Management believes that these consolidated interim financial statements include all adjustments, normal and recurring in nature, that are necessary to present fairly the financial position of the Company as of October 1, 2022, the results of operations for the three and nine months ended October 1, 2022 and October 2, 2021 and cash flows for the nine months ended October 1, 2022 and October 2, 2021. Principles of Consolidation —The consolidated financial statements include the accounts of Summit Inc. and its majority owned subsidiaries. All intercompany balances and transactions have been eliminated. For a summary of the changes in Summit Inc.’s ownership of Summit Holdings, see Note 9, Stockholders’ Equity. Use of Estimates —Preparation of these consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities and reported amounts of revenue and expenses. Such estimates include the valuation of accounts receivable, inventories, valuation of deferred tax assets, goodwill, intangibles and other long-lived assets, 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 20 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 the three and nine months ended October 1, 2022 or October 2, 2021. Revenue Recognition— We earn revenue from the sale of products, which primarily include aggregates, cement, ready-mix concrete and asphalt, but also include concrete products, and from the provision of services, which are primarily paving and related services. Products: Revenue for product sales is recognized when evidence of an arrangement exists and when control passes, which generally is when the product is shipped. Services: We earn revenue from the provision of services, which are primarily paving and related services, which are typically calculated using monthly progress based on the percentage of completion or a customer’s engineer review of progress. The majority of our construction service contracts are completed within one year, but may occasionally extend beyond this time frame. The majority of our construction service contracts are for work that occurs mostly during the spring, summer and fall. We generally measure progress toward completion on long-term paving and related services contracts based on the proportion of costs incurred to date relative to total estimated costs at completion. The percentage of completion method of accounting involves the use of various estimating techniques to project costs at completion, and in some cases includes estimates of recoveries asserted against the customer for changes in specifications or other disputes. Earnings per Share— The Company computes basic earnings per share attributable to stockholders by dividing income attributable to Summit Inc. by the weighted-average shares of Class A common stock outstanding. Diluted earnings per share reflects the potential dilution beyond shares for basic earnings per share that could occur if securities or other contracts to issue common stock were exercised, converted into common stock, or resulted in the issuance of common stock that would have shared in the Company’s earnings. Since the Class B common stock has no economic value, those shares are not included in the weighted-average common share amount for basic or diluted earnings per share. In addition, as the shares of Class A common stock are issued by Summit Inc., the earnings and equity interests of noncontrolling interests are not included in basic earnings per share. Prior Period Reclassifications - We reclassified $1.2 million of other current assets to current assets held for sale for the year ended January 1, 2022 to be consistent with the current year presentation.
Summit Materials, LLC
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
SUMMARY OF ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES Summit Materials, LLC (“Summit LLC” and, together with its subsidiaries, “Summit,” “we,” “us,” “our” or the “Company”) is a vertically-integrated construction materials company. The Company is engaged in the production and sale of aggregates, cement, ready-mix concrete, asphalt paving mix and concrete products and owns and operates quarries, sand and gravel pits, two cement plants, cement distribution terminals, ready-mix concrete plants, asphalt plants and landfill sites. It is also engaged in paving and related services. The Company’s three operating and reporting segments are the West, East and Cement segments. Substantially all of the Company’s construction materials, products and services are produced, consumed and performed outdoors, primarily in the spring, summer and fall. Seasonal changes and other weather-related conditions can affect the production and sales volumes of its products and delivery of services. Therefore, the financial results for any interim period are typically not indicative of the results expected for the full year. Furthermore, the Company’s sales and earnings are sensitive to national, regional and local economic conditions, weather conditions and to cyclical changes in construction spending, among other factors. Summit LLC is a wholly owned indirect subsidiary of Summit Materials Holdings L.P. (“Summit Holdings”), whose primary owner is Summit Materials, Inc. (“Summit Inc.”). Summit Inc. was formed as a Delaware corporation on September 23, 2014. Its sole material asset is a controlling equity interest in Summit Holdings. Pursuant to a reorganization into a holding company structure (the “Reorganization”) consummated in connection with Summit Inc.’s March 2015 initial public offering, Summit Inc. became a holding corporation operating and controlling all of the business and affairs of Summit Holdings and its subsidiaries, including Summit LLC. Basis of Presentation —These unaudited consolidated financial statements were prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures typically included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. These unaudited consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto as of and for the year ended January 1, 2022. The Company continues to follow the accounting policies set forth in those audited consolidated financial statements. Management believes that these consolidated interim financial statements include all adjustments, normal and recurring in nature, that are necessary to present fairly the financial position of the Company as of October 1, 2022, the results of operations for the three and nine months ended October 1, 2022 and October 2, 2021 and cash flows for the nine months ended October 1, 2022 and October 2, 2021. Use of Estimates —Preparation of these consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities and reported amounts of revenue and expenses. Such estimates include the valuation of accounts receivable, inventories, valuation of deferred tax assets, goodwill, intangibles and other long-lived assets, pension and other postretirement obligations and asset retirement obligations. Estimates also include revenue earned on contracts and costs to complete contracts. Most of the Company’s paving and related services are performed under fixed unit-price contracts with state and local governmental entities. Management regularly evaluates its estimates and assumptions based on historical experience and other factors, including the current economic environment. As future events and their effects cannot be determined with precision, actual results can differ significantly from estimates made. Changes in estimates, including those resulting from continuing changes in the economic environment, are reflected in the Company’s consolidated financial statements when the change in estimate occurs. Business and Credit Concentrations— The Company’s operations are conducted primarily across 21 U.S. states and in British Columbia, Canada, with the most significant revenue generated in Texas, 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 the three and nine months ended October 1, 2022 or October 2, 2021. Revenue Recognition— We earn revenue from the sale of products, which primarily include aggregates, cement, ready-mix concrete and asphalt, but also include concrete products, and from the provision of services, which are primarily paving and related services. Products: Revenue for product sales is recognized when evidence of an arrangement exists and when control passes, which generally is when the product is shipped. Services: We earn revenue from the provision of services, which are primarily paving and related services, which are typically calculated using monthly progress based on the percentage of completion or a customer’s engineer review of progress. The majority of our construction service contracts are completed within one year, but may occasionally extend beyond this time frame. The majority of our construction service contracts are for work that occurs mostly during the spring, summer and fall. We generally measure progress toward completion on long-term paving and related services contracts based on the proportion of costs incurred to date relative to total estimated costs at completion. The percentage of completion method of accounting involves the use of various estimating techniques to project costs at completion, and in some cases includes estimates of recoveries asserted against the customer for changes in specifications or other disputes. Prior Period Reclassifications— We reclassified $1.2 million of other current assets to current assets held for sale for the year ended January 1, 2022 to be consistent with the current year presentation.

ACQUISITIONS, DISPOSTIONS, GOOD

ACQUISITIONS, DISPOSTIONS, GOODWILL AND INTANGIBLES	9 Months Ended
	Oct. 01, 2022
Business Acquisition [Line Items]
ACQUISITIONS, DISPOSTIONS, GOODWILL AND INTANGIBLES	ACQUISITIONS, DISPOSITIONS, GOODWILL AND INTANGIBLES The Company has completed numerous acquisitions since its formation, which have been financed through a combination of debt and equity funding and available cash. 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: Nine months ended Year ended October 1, 2022 January 1, 2022 West — — East 1 3 The purchase price allocation, primarily the valuation of property, plant and equipment for the acquisitions completed during the nine months ended October 1, 2022, as well as the acquisitions completed during 2021 that occurred after October 2, 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: Nine months ended Year ended October 1, 2022 January 1, 2022 Financial assets $ — $ — Inventories 16 2,406 Property, plant and equipment 1,877 19,668 Intangible assets — 702 Other assets 83 98 Financial liabilities — (1,742) Other long-term liabilities (43) (470) Net assets acquired 1,933 20,662 Goodwill — — Purchase price 1,933 20,662 Acquisition-related liabilities — (1,149) Other — — Net cash paid for acquisitions $ 1,933 $ 19,513 Changes in the carrying amount of goodwill, by reportable segment, from January 1, 2022 to October 1, 2022 are summarized as follows: West East Cement Total Balance—January 1, 2022 $ 570,509 $ 388,585 $ 204,656 $ 1,163,750 Dispositions (1) — (27,084) — (27,084) Foreign currency translation adjustments (4,902) — — (4,902) Balance—October 1, 2022 $ 565,607 $ 361,501 $ 204,656 $ 1,131,764 _______________________________________________________________________ (1) Reflects goodwill derecognition from dispositions completed during the nine months ended October 1, 2022. 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 certain rights of ownership, but does not own the reserves. The intangible assets are amortized on a straight-line basis over the lives of the leases or permits. The following table shows intangible assets by type and in total: October 1, 2022 January 1, 2022 Gross Accumulated Net Gross Accumulated Net Operating permits $ 36,036 $ (3,739) $ 32,297 $ 33,671 $ (2,467) $ 31,204 Mineral leases 15,463 (6,529) 8,934 19,927 (8,922) 11,005 Reserve rights 25,586 (3,947) 21,639 25,586 (3,329) 22,257 Other 4,810 (427) 4,383 5,481 (551) 4,930 Total intangible assets $ 81,895 $ (14,642) $ 67,253 $ 84,665 $ (15,269) $ 69,396 Amortization expense totaled $0.8 million and $2.6 million for the three and nine months ended October 1, 2022, respectively, and $0.9 million and $2.8 million for the three and nine months ended October 2, 2021, respectively. The estimated amortization expense for the intangible assets for each of the five years subsequent to October 1, 2022 is as follows: 2022 (three months) $ 959 2023 3,845 2024 3,819 2025 3,775 2026 3,726 2027 3,714 Thereafter 47,415 Total $ 67,253 In the nine months ended October 1, 2022, as part of the Company's strategy to rationalize assets, the Company sold three businesses in the East segment, resulting in cash proceeds of $373.8 million and a total gain on disposition of $174.4 million. In October 2022, we completed an acquisition of an aggregates based business in Florida, which will be included in our East segment results subsequent to the date of acquisition.
Summit Materials, LLC
Business Acquisition [Line Items]
ACQUISITIONS, DISPOSTIONS, GOODWILL AND INTANGIBLES	ACQUISITIONS, DISPOSITIONS, GOODWILL AND INTANGIBLES The Company has completed numerous acquisitions since its formation, which have been financed through a combination of debt and equity funding and available cash. 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: Nine months ended Year ended October 1, 2022 January 1, 2022 West — — East 1 3 The purchase price allocation, primarily the valuation of property, plant and equipment for the acquisitions completed during the nine months ended October 1, 2022, as well as the acquisitions completed during 2021 that occurred after October 2, 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: Nine months ended Year ended October 1, 2022 January 1, 2022 Financial assets $ — $ — Inventories 16 2,406 Property, plant and equipment 1,877 19,668 Intangible assets — 702 Other assets 83 98 Financial liabilities — (1,742) Other long-term liabilities (43) (470) Net assets acquired 1,933 20,662 Goodwill — — Purchase price 1,933 20,662 Acquisition-related liabilities — (1,149) Other — — Net cash paid for acquisitions $ 1,933 $ 19,513 Changes in the carrying amount of goodwill, by reportable segment, from January 1, 2022 to October 1, 2022 are summarized as follows: West East Cement Total Balance—January 1, 2022 $ 571,509 $ 388,585 $ 204,656 $ 1,164,750 Dispositions (1) — (27,084) — (27,084) Foreign currency translation adjustments (4,902) — — (4,902) Balance—October 1, 2022 $ 566,607 $ 361,501 $ 204,656 $ 1,132,764 _______________________________________________________________________ (1) Reflects goodwill derecognition from dispositions completed during the nine months ended October 1, 2022. 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 certain rights of ownership, but does not own the reserves. The intangible assets are amortized on a straight-line basis over the lives of the leases or permits. The following table shows intangible assets by type and in total: October 1, 2022 January 1, 2022 Gross Accumulated Net Gross Accumulated Net Operating permits $ 36,036 $ (3,739) $ 32,297 $ 33,671 $ (2,467) $ 31,204 Mineral leases 15,463 (6,529) 8,934 19,927 (8,922) 11,005 Reserve rights 25,586 (3,947) 21,639 25,586 (3,329) 22,257 Other 4,810 (427) 4,383 5,481 (551) 4,930 Total intangible assets $ 81,895 $ (14,642) $ 67,253 $ 84,665 $ (15,269) $ 69,396 Amortization expense totaled $0.8 million and $2.6 million for the three and nine months ended October 1, 2022, respectively, and $0.9 million and $2.8 million for the three and nine months ended October 2, 2021, respectively. The estimated amortization expense for the intangible assets for each of the five years subsequent to October 1, 2022 is as follows: 2022 (three months) $ 959 2023 3,845 2024 3,819 2025 3,775 2026 3,726 2027 3,714 Thereafter 47,415 Total $ 67,253

REVENUE RECOGNITION

REVENUE RECOGNITION	9 Months Ended
	Oct. 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. Revenue by product for the three and nine months ended October 1, 2022 and October 2, 2021 is as follows: Three months ended Nine months ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Revenue by product*: Aggregates $ 163,524 $ 160,317 $ 448,397 $ 431,201 Cement 112,489 87,645 241,858 207,953 Ready-mix concrete 189,081 183,114 530,001 525,208 Asphalt 106,804 116,364 218,083 238,674 Paving and related services 120,327 112,671 249,547 257,966 Other 60,522 57,129 172,362 151,999 Total revenue $ 752,747 $ 717,240 $ 1,860,248 $ 1,813,001 *Revenue from liquid asphalt terminals is included in asphalt revenue. Accounts receivable, net consisted of the following as of October 1, 2022 and January 1, 2022: October 1, 2022 January 1, 2022 Trade accounts receivable $ 299,467 $ 230,714 Construction contract receivables 57,734 47,054 Retention receivables 11,633 13,094 Receivables from related parties — 292 Accounts receivable 368,834 291,154 Less: Allowance for doubtful accounts (4,878) (3,928) Accounts receivable, net $ 363,956 $ 287,226 Retention receivables are amounts earned by the Company but held by customers until paving and related service contracts and projects are near completion or fully completed. Amounts are generally billed and collected within one year.
Summit Materials, LLC
Revenue from External Customer [Line Items]
REVENUE RECOGNITION	REVENUE RECOGNITION We derive our revenue predominantly by selling construction materials, products and providing paving and related services. Construction materials consist of aggregates and cement. Products consist of related downstream products, including ready-mix concrete, asphalt paving mix and concrete products. Paving and related service revenue is generated primarily from the asphalt paving services that we provide. Revenue by product for the three and nine months ended October 1, 2022 and October 2, 2021 is as follows: Three months ended Nine months ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Revenue by product*: Aggregates $ 163,524 $ 160,317 $ 448,397 $ 431,201 Cement 112,489 87,645 241,858 207,953 Ready-mix concrete 189,081 183,114 530,001 525,208 Asphalt 106,804 116,364 218,083 238,674 Paving and related services 120,327 112,671 249,547 257,966 Other 60,522 57,129 172,362 151,999 Total revenue $ 752,747 $ 717,240 $ 1,860,248 $ 1,813,001 *Revenue from liquid asphalt terminals is included in asphalt revenue. Accounts receivable, net consisted of the following as of October 1, 2022 and January 1, 2022: October 1, 2022 January 1, 2022 Trade accounts receivable $ 299,467 $ 230,714 Construction contract receivables 57,734 47,054 Retention receivables 11,633 13,094 Receivables from related parties — 292 Accounts receivable 368,834 291,154 Less: Allowance for doubtful accounts (4,878) (3,928) Accounts receivable, net $ 363,956 $ 287,226 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	9 Months Ended
	Oct. 01, 2022
Inventory [Line Items]
INVENTORIES	INVENTORIES Inventories consisted of the following as of October 1, 2022 and January 1, 2022: October 1, 2022 January 1, 2022 Aggregate stockpiles $ 139,330 $ 130,640 Finished goods 33,502 22,690 Work in process 10,245 8,277 Raw materials 19,706 19,153 Total $ 202,783 $ 180,760
Summit Materials, LLC
Inventory [Line Items]
INVENTORIES	INVENTORIES Inventories consisted of the following as of October 1, 2022 and January 1, 2022: October 1, 2022 January 1, 2022 Aggregate stockpiles $ 139,330 $ 130,640 Finished goods 33,502 22,690 Work in process 10,245 8,277 Raw materials 19,706 19,153 Total $ 202,783 $ 180,760

ACCRUED EXPENSES

ACCRUED EXPENSES	9 Months Ended
	Oct. 01, 2022
Schedule Of Accrued Expenses [Line Items]
ACCRUED EXPENSES	ACCRUED EXPENSES Accrued expenses consisted of the following as of October 1, 2022 and January 1, 2022: October 1, 2022 January 1, 2022 Interest $ 8,926 $ 22,762 Payroll and benefits 27,869 38,894 Finance lease obligations 9,697 17,624 Insurance 21,759 20,480 Non-income taxes 26,800 19,409 Deferred asset purchase payments 4,238 4,912 Professional fees 1,683 1,524 Other (1) 23,013 21,871 Total $ 123,985 $ 147,476 (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 October 1, 2022 and January 1, 2022: October 1, 2022 January 1, 2022 Interest $ 8,926 $ 22,762 Payroll and benefits 27,869 38,894 Finance lease obligations 9,697 17,624 Insurance 21,759 20,480 Non-income taxes 27,458 20,069 Deferred asset purchase payments 4,238 4,912 Professional fees 1,683 1,524 Other (1) 23,013 21,871 Total $ 124,643 $ 148,136 _______________________________________________________________________ (1) Consists primarily of current portion of asset retirement obligations and miscellaneous accruals.

DEBT

DEBT	9 Months Ended
	Oct. 01, 2022
Debt Instrument [Line Items]
DEBT	DEBT Debt consisted of the following as of October 1, 2022 and January 1, 2022: October 1, 2022 January 1, 2022 Term Loan, due 2024: $509.6 million and $610.0 million, net of $0.5 million and $0.7 million discount at October 1, 2022 and January 1, 2022, respectively $ 509,068 $ 609,298 6 1 ⁄ 2 % Senior Notes, due 2027 300,000 300,000 5 1 ⁄ 4 % Senior Notes, due 2029 700,000 700,000 Total 1,509,068 1,609,298 Current portion of long-term debt 6,354 6,354 Long-term debt $ 1,502,714 $ 1,602,944 The contractual payments of long-term debt, including current maturities, for the five years subsequent to October 1, 2022, are as follows: 2022 (three months) $ 1,588 2023 6,354 2024 501,618 2025 — 2026 — 2027 300,000 Thereafter 700,000 Total 1,509,560 Less: Original issue net discount (492) Less: Capitalized loan costs (10,285) Total debt $ 1,498,783 Senior Notes — On August 11, 2020, Summit LLC and Summit Finance (together, 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. 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. As of October 1, 2022 and January 1, 2022, 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 interest rate on the term loan is a variable rate, it was 5.12% as of October 1, 2022. During the nine months ended October 1, 2022, the Company repaid $95.6 million of its term loan under provisions related to divestitures of businesses. Should the Company consummate additional divestitures during the remainder of the year, additional prepayments of the term loan may be required. The unpaid principal balance is due in full on the maturity date, which is November 21, 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. The maturity date with respect to revolving credit commitments under the revolving credit facility is February 25, 2024. There were no outstanding borrowings under the revolving credit facility as of October 1, 2022 and January 1, 2022, with borrowing capacity of $324.9 million remaining as of October 1, 2022, which is net of $20.1 million of outstanding letters of credit. The outstanding letters of credit are renewed annually and support required bonding on construction projects, large leases, workers compensation claims and the Company’s insurance liabilities. Summit LLC’s Consolidated First Lien Net Leverage Ratio, as such term is defined in the Credit Agreement, should be no greater than 4.75:1.0 as of each quarter-end. As of October 1, 2022 and January 1, 2022, Summit LLC was in compliance with all financial covenants. Summit LLC’s wholly-owned domestic subsidiary companies, subject to certain exclusions and exceptions, are named as subsidiary guarantors of the Senior Notes and the Senior Secured Credit Facilities. In addition, Summit LLC has pledged substantially all of its assets as collateral, subject to certain exclusions and exceptions, for the Senior Secured Credit Facilities. The following table presents the activity for the deferred financing fees for the nine months ended October 1, 2022 and October 2, 2021: Deferred financing fees Balance—January 1, 2022 $ 13,049 Amortization (2,028) Balance—October 1, 2022 $ 11,021 Balance—January 2, 2021 $ 18,367 Amortization (2,510) Write off of deferred financing fees (2,116) Balance—October 2, 2021 $ 13,741 Other —On January 15, 2015, the Company’s wholly-owned subsidiary in British Columbia, Canada entered into an agreement with HSBC Bank Canada for a (i) $6.0 million Canadian dollar (“CAD”) revolving credit commitment to be used for operating activities that bears interest per annum equal to the bank’s prime rate plus 0.20%, (ii) $0.5 million CAD revolving credit commitment to be used for capital equipment that bears interest per annum at the bank’s prime rate plus 0.90% and (iii) $0.3 million CAD revolving credit commitment to provide guarantees on behalf of that subsidiary. There were no amounts outstanding under this agreement as of October 1, 2022 or January 1, 2022, which may be terminated upon demand.
Summit Materials, LLC
Debt Instrument [Line Items]
DEBT	DEBT Debt consisted of the following as of October 1, 2022 and January 1, 2022: October 1, 2022 January 1, 2022 Term Loan, due 2024: $509.6 million and $610.0 million, net of $0.5 million and $0.7 million discount at October 1, 2022 and January 1, 2022, respectively $ 509,068 $ 609,298 6 1/2 % Senior Notes, due 2027 300,000 300,000 5 1/4 % Senior Notes, due 2029 700,000 700,000 Total 1,509,068 1,609,298 Current portion of long-term debt 6,354 6,354 Long-term debt $ 1,502,714 $ 1,602,944 The contractual payments of long-term debt, including current maturities, for the five years subsequent to October 1, 2022, are as follows: 2022 (three months) $ 1,588 2023 6,354 2024 501,618 2025 — 2026 — 2027 300,000 Thereafter 700,000 Total 1,509,560 Less: Original issue net discount (492) Less: Capitalized loan costs (10,285) Total debt $ 1,498,783 Senior Notes —On August 11, 2020, Summit LLC and Summit Finance (together, 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. 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. As of October 1, 2022 and January 1, 2022, 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 interest rate on the term loan is a variable rate, it was 5.12% as of October 1, 2022. During the nine months ended October 1, 2022, the Company repaid $95.6 million of its term loan under provisions related to divestitures of businesses. Should the Company consummate additional divestitures during the remainder of the year, additional prepayments of the term loan may be required. The unpaid principal balance is due in full on the maturity date, which is November 21, 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. The maturity date with respect to revolving credit commitments under the revolving credit facility is February 25, 2024. There were no outstanding borrowings under the revolving credit facility as of October 1, 2022 and January 1, 2022, with borrowing capacity of $324.9 million remaining as of October 1, 2022, which is net of $20.1 million of outstanding letters of credit. The outstanding letters of credit are renewed annually and support required bonding on construction projects, large leases, workers compensation claims and the Company’s insurance liabilities. Summit LLC’s Consolidated First Lien Net Leverage Ratio, as such term is defined in the Credit Agreement, should be no greater than 4.75:1.0 as of each quarter-end. As of October 1, 2022 and January 1, 2022, Summit LLC was in compliance with all financial covenants. Summit LLC’s wholly-owned domestic subsidiary companies, subject to certain exclusions and exceptions, are named as subsidiary guarantors of the Senior Notes and the Senior Secured Credit Facilities. In addition, Summit LLC has pledged substantially all of its assets as collateral, subject to certain exclusions and exceptions, for the Senior Secured Credit Facilities. The following table presents the activity for the deferred financing fees for the nine months ended October 1, 2022 and October 2, 2021: Deferred financing fees Balance—January 1, 2022 $ 13,049 Amortization (2,028) Balance—October 1, 2022 $ 11,021 Balance - January 2, 2021 $ 18,367 Amortization (2,510) Write off of deferred financing fees (2,116) Balance -October 2, 2021 $ 13,741 Other —On January 15, 2015, the Company’s wholly-owned subsidiary in British Columbia, Canada entered into an agreement with HSBC Bank Canada for a (i) $6.0 million Canadian dollar (“CAD”) revolving credit commitment to be used for operating activities that bears interest per annum equal to the bank’s prime rate plus 0.20%, (ii) $0.5 million CAD revolving credit commitment to be used for capital equipment that bears interest per annum at the bank’s prime rate plus 0.90% and (iii) $0.3 million CAD revolving credit commitment to provide guarantees on behalf of that subsidiary. There were no amounts outstanding under this agreement as of October 1, 2022 or January 1, 2022, which may be terminated upon demand.

INCOME TAXES

INCOME TAXES	9 Months Ended
	Oct. 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 accounts. Our income tax expense was $24.8 million and $74.0 million in the three and nine months ended October 1, 2022, respectively, and our income tax expense was $20.5 million and $33.5 million in the three and nine months ended October 2, 2021, respectively. The effective tax rate for Summit Inc. differs from the federal statutory tax rate primarily due to (1) state taxes, (2) tax depletion expense in excess of the expense recorded under U.S. GAAP, (3) basis differences in assets divested, (4) the minority interest in the Summit Holdings partnership that is allocated outside of the Company and (5) various other items such as limitations on meals and entertainment, certain stock compensation and other costs. As of October 1, 2022 and January 1, 2022, Summit Inc. had a valuation allowance of $1.1 million and $1.7 million, respectively, which relates to certain deferred tax assets in taxable entities where realization is not more likely than not. No material interest or penalties were recognized in income tax expense during the three and nine months ended October 1, 2022 and October 2, 2021. Tax Receivable Agreement —The Company is party to a TRA with certain current and former holders of LP Units that provides for the payment by Summit Inc. to exchanging holders of LP Units of 85% of the benefits, if any, that Summit Inc. actually realizes (or, under certain circumstances such as an early termination of the TRA, is deemed to realize) as a result of increases in the tax basis of tangible and intangible assets of Summit Holdings and certain other tax benefits related to entering into the TRA, including tax benefits attributable to payments under the TRA. In the nine months ended October 1, 2022, 2,000 LP Units were acquired by Summit Inc. in exchange for an equal number of newly-issued shares of Summit Inc.’s Class A common stock. As of October 1, 2022 and January 1, 2022, we had recorded $327.5 million and $326.5 million of TRA liability, respectively. Tax Distributions – The holders of Summit Holdings’ LP Units, including Summit Inc., incur U.S. federal, state and local income taxes on their share of any taxable income of Summit Holdings. The limited partnership agreement of Summit Holdings provides for pro rata cash distributions (“tax distributions”) to the holders of the LP Units in an amount generally calculated to provide each holder of LP Units with sufficient cash to cover its tax liability in respect of the LP Units. In general, these tax distributions are computed based on Summit Holdings’ estimated taxable income allocated to Summit
Summit Materials, LLC
Income Taxes [Line Items]
INCOME TAXES	INCOME TAXES Summit LLC is a limited liability company and passes its tax attributes for federal and state tax purposes to its parent company and is generally not subject to federal or state income tax. However, certain subsidiary entities file federal, state and Canadian income tax returns due to their status as taxable entities in the respective jurisdiction. The effective income tax rate for the C Corporations differs from the statutory federal rate primarily due to (1) tax depletion expense in excess of the expense recorded under U.S. GAAP, (2) basis differences in assets divested, (3) state income taxes and the effect of graduated tax rates and (4) various other items, such as limitations on meals and entertainment and other costs. The effective income tax rate for the Canadian subsidiary is not significantly different from its historical effective tax rate. No material interest or penalties were recognized in income tax expense during the three and nine months ended October 1, 2022 and October 2, 2021.

EARNINGS PER SHARE

EARNINGS PER SHARE	9 Months Ended
	Oct. 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 and diluted earnings per share: Three months ended Nine months ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Net income attributable to Summit Inc. $ 86,489 $ 74,204 $ 242,310 $ 108,346 Weighted average shares of Class A stock outstanding 117,774,592 118,272,955 118,216,997 117,040,207 Add: Nonvested restricted stock awards of retirement eligible shares 142,466 200,575 148,804 218,224 Weighted average shares outstanding 117,917,058 118,473,530 118,365,801 117,258,431 Basic earnings per share $ 0.73 $ 0.63 $ 2.05 $ 0.92 Diluted net income attributable to Summit Inc. $ 86,489 $ 74,204 $ 242,310 $ 108,346 Weighted average shares outstanding 117,917,058 118,272,955 118,365,801 117,040,207 Add: stock options 78,799 125,164 93,993 310,990 Add: warrants 10,790 14,405 12,202 17,573 Add: restricted stock units 279,684 680,980 485,174 812,702 Add: performance stock units 117,767 198,142 141,766 179,143 Weighted average dilutive shares outstanding 118,404,098 119,291,646 119,098,936 118,360,615 Diluted earnings per share $ 0.73 $ 0.62 $ 2.03 $ 0.92 Excluded from the above calculations were the shares noted below as they were antidilutive: Three months ended Nine months ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Antidilutive shares: LP Units 1,312,795 1,594,272 1,313,601 2,031,090

STOCKHOLDERS' EQUITY_MEMBERS' I

STOCKHOLDERS' EQUITY/MEMBERS' INTEREST	9 Months Ended
	Oct. 01, 2022
Schedule of Capitalization, Equity [Line Items]
STOCKHOLDERS' EQUITY	STOCKHOLDERS’ EQUITY During 2021, certain limited partners of Summit Holdings exchanged their LP Units for shares of Class A common stock of Summit Inc. In March 2022, our Board of Directors authorized a share repurchase program, whereby we can repurchase up to $250 million of our Class A common stock. During the nine months ended October 1, 2022, we repurchased 3.4 million shares of Class A common stock for 101.0 million. These shares were retired upon purchase. The following table summarizes the changes in our ownership of Summit Holdings: Summit Inc. LP Units Total Summit Inc. Balance — January 1, 2022 118,705,108 1,314,006 120,019,114 98.9 % Exchanges during period 2,000 (2,000) — Stock option exercises 10,098 — 10,098 Repurchases of common stock (3,427,510) — (3,427,510) Other equity transactions 1,097,273 — 1,097,273 Balance — October 1, 2022 116,386,969 1,312,006 117,698,975 98.9 % Balance — January 2, 2021 114,390,595 2,873,170 117,263,765 97.5 % Exchanges during period 1,440,983 (1,440,983) — Stock option exercises 1,744,256 — 1,744,256 Other equity transactions 989,116 — 989,116 Balance — October 2, 2021 118,564,950 1,432,187 119,997,137 98.8 % Summit Inc. is Summit Holdings’ primary beneficiary and thus consolidates Summit Holdings in its consolidated financial statements with a corresponding noncontrolling interest reclassification, which was 1.1% and 1.1% as of October 1, 2022 and January 1, 2022, respectively. Accumulated other comprehensive income (loss) —The changes in each component of accumulated other comprehensive income (loss) consisted of the following: Change in Foreign currency Accumulated Balance — January 1, 2022 $ 1,508 $ 5,575 $ 7,083 Foreign currency translation adjustment, net of tax — (10,553) (10,553) Balance — October 1, 2022 $ 1,508 $ (4,978) $ (3,470) Balance — January 2, 2021 $ 533 $ 4,670 $ 5,203 Foreign currency translation adjustment, net of tax — 467 467 Balance — October 2, 2021 $ 533 $ 5,137 $ 5,670
Summit Materials, LLC
Schedule of Capitalization, Equity [Line Items]
MEMBERS' INTEREST	MEMBERS’ INTEREST Accumulated other comprehensive income (loss) —The changes in each component of accumulated other comprehensive income (loss) consisted of the following: Accumulated Foreign currency other Change in translation comprehensive retirement plans adjustments (loss) income Balance — January 1, 2022 $ (7,243) $ (8,783) $ (16,026) Foreign currency translation adjustment — (14,113) (14,113) Balance — October 1, 2022 $ (7,243) $ (22,896) $ (30,139) Balance — January 2, 2021 $ (8,546) $ (10,037) $ (18,583) Foreign currency translation adjustment — 682 682 Balance — October 2, 2021 $ (8,546) $ (9,355) $ (17,901)

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	9 Months Ended
	Oct. 01, 2022
Schedule Of Cash Flow Supplemental [Line Items]
SUPPLEMENTAL CASH FLOW INFORMATION	SUPPLEMENTAL CASH FLOW INFORMATION Supplemental cash flow information is as follows: Nine months ended October 1, 2022 October 2, 2021 Cash payments: Interest $ 70,184 $ 77,890 Payments for income taxes, net 15,888 6,694 Operating cash payments on operating leases 7,112 7,894 Operating cash payments on finance leases 890 1,722 Finance cash payments on finance leases 13,465 13,739 Non cash investing and financing activities: Accrued liabilities for purchases of property, plant and equipment $ 16,778 $ 12,188 Right of use assets obtained in exchange for operating lease obligations 13,302 6,476 Right of use assets obtained in exchange for finance leases obligations 258 600 Exchange of LP Units to shares of Class A common stock 62 43,796
Summit Materials, LLC
Schedule Of Cash Flow Supplemental [Line Items]
SUPPLEMENTAL CASH FLOW INFORMATION	SUPPLEMENTAL CASH FLOW INFORMATION Supplemental cash flow information is as follows: Nine months ended October 1, 2022 October 2, 2021 Cash payments: Interest $ 70,184 $ 77,890 Payments for income taxes, net 15,888 6,694 Operating cash payments on operating leases 7,112 7,894 Operating cash payments on finance leases 890 1,722 Finance cash payments on finance leases 13,465 13,739 Non cash investing and financing activities: Accrued liabilities for purchases of property, plant and equipment $ 16,778 $ 12,188 Right of use assets obtained in exchange for operating lease obligations 13,302 6,476 Right of use assets obtained in exchange for finance leases obligations 258 600

LEASES

LEASES	9 Months Ended
	Oct. 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 Accounting Standards Update 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: Three months ended Nine months ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Operating lease cost $ 2,398 $ 1,755 $ 7,181 $ 5,175 Variable lease cost 70 90 225 263 Short-term lease cost 11,916 12,373 31,097 30,517 Financing lease cost: Amortization of right-of-use assets 1,235 2,168 4,598 7,835 Interest on lease liabilities 239 475 879 1,689 Total lease cost $ 15,858 $ 16,861 $ 43,980 $ 45,479 October 1, 2022 January 1, 2022 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 31,057 $ 30,150 Current operating lease liabilities $ 6,481 $ 6,497 Noncurrent operating lease liabilities 29,945 28,880 Total operating lease liabilities $ 36,426 $ 35,377 Finance leases: Property and equipment, gross $ 52,558 $ 68,982 Less accumulated depreciation (29,204) (31,404) Property and equipment, net $ 23,354 $ 37,578 Current finance lease liabilities $ 9,697 $ 17,624 Long-term finance lease liabilities 8,246 14,982 Total finance lease liabilities $ 17,943 $ 32,606 Weighted average remaining lease term (years): Operating leases 9.4 9.7 Finance lease 2.6 2.3 Weighted average discount rate: Operating leases 4.4 % 4.4 % Finance leases 5.1 % 5.2 % Maturities of lease liabilities, as of October 1, 2022, were as follows: Operating Leases Finance Leases 2022 (three months) $ 1,967 $ 3,870 2023 7,571 7,491 2024 6,327 2,936 2025 4,570 2,415 2026 3,459 980 2027 2,705 750 Thereafter 18,711 1,083 Total lease payments 45,310 19,525 Less imputed interest (8,884) (1,582) Present value of lease payments $ 36,426 $ 17,943
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 Accounting Standards Update 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: Three months ended Nine months ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Operating lease cost $ 2,398 $ 1,755 $ 7,181 $ 5,175 Variable lease cost 70 90 225 263 Short-term lease cost 11,916 12,373 31,097 30,517 Financing lease cost: Amortization of right-of-use assets 1,235 2,168 4,598 7,835 Interest on lease liabilities 239 475 879 1,689 Total lease cost $ 15,858 $ 16,861 $ 43,980 $ 45,479 October 1, 2022 January 1, 2022 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 31,057 $ 30,150 Current operating lease liabilities $ 6,481 $ 6,497 Noncurrent operating lease liabilities 29,945 28,880 Total operating lease liabilities $ 36,426 $ 35,377 Finance leases: Property and equipment, gross $ 52,558 $ 68,982 Less accumulated depreciation (29,204) (31,404) Property and equipment, net $ 23,354 $ 37,578 Current finance lease liabilities $ 9,697 $ 17,624 Long-term finance lease liabilities 8,246 14,982 Total finance lease liabilities $ 17,943 $ 32,606 Weighted average remaining lease term (years): Operating leases 9.4 9.7 Finance lease 2.6 2.3 Weighted average discount rate: Operating leases 4.4 % 4.4 % Finance leases 5.1 % 5.2 % Maturities of lease liabilities, as of October 1, 2022, were as follows: Operating Leases Finance Leases 2022 (three months) $ 1,967 $ 3,870 2023 7,571 7,491 2024 6,327 2,936 2025 4,570 2,415 2026 3,459 980 2027 2,705 750 Thereafter 18,711 1,083 Total lease payments 45,310 19,525 Less imputed interest (8,884) (1,582) Present value of lease payments $ 36,426 $ 17,943
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 Accounting Standards Update 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: Three months ended Nine months ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Operating lease cost $ 2,398 $ 1,755 $ 7,181 $ 5,175 Variable lease cost 70 90 225 263 Short-term lease cost 11,916 12,373 31,097 30,517 Financing lease cost: Amortization of right-of-use assets 1,235 2,168 4,598 7,835 Interest on lease liabilities 239 475 879 1,689 Total lease cost $ 15,858 $ 16,861 $ 43,980 $ 45,479 October 1, 2022 January 1, 2022 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 31,057 $ 30,150 Current operating lease liabilities $ 6,481 $ 6,497 Noncurrent operating lease liabilities 29,945 28,880 Total operating lease liabilities $ 36,426 $ 35,377 Finance leases: Property and equipment, gross $ 52,558 $ 68,982 Less accumulated depreciation (29,204) (31,404) Property and equipment, net $ 23,354 $ 37,578 Current finance lease liabilities $ 9,697 $ 17,624 Long-term finance lease liabilities 8,246 14,982 Total finance lease liabilities $ 17,943 $ 32,606 Weighted average remaining lease term (years): Operating leases 9.4 9.7 Finance lease 2.6 2.3 Weighted average discount rate: Operating leases 4.4 % 4.4 % Finance leases 5.1 % 5.2 % Maturities of lease liabilities, as of October 1, 2022, were as follows: Operating Leases Finance Leases 2022 (three months) $ 1,967 $ 3,870 2023 7,571 7,491 2024 6,327 2,936 2025 4,570 2,415 2026 3,459 980 2027 2,705 750 Thereafter 18,711 1,083 Total lease payments 45,310 19,525 Less imputed interest (8,884) (1,582) Present value of lease payments $ 36,426 $ 17,943
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 Accounting Standards Update 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: Three months ended Nine months ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Operating lease cost $ 2,398 $ 1,755 $ 7,181 $ 5,175 Variable lease cost 70 90 225 263 Short-term lease cost 11,916 12,373 31,097 30,517 Financing lease cost: Amortization of right-of-use assets 1,235 2,168 4,598 7,835 Interest on lease liabilities 239 475 879 1,689 Total lease cost $ 15,858 $ 16,861 $ 43,980 $ 45,479 October 1, 2022 January 1, 2022 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 31,057 $ 30,150 Current operating lease liabilities $ 6,481 $ 6,497 Noncurrent operating lease liabilities 29,945 28,880 Total operating lease liabilities $ 36,426 $ 35,377 Finance leases: Property and equipment, gross $ 52,558 $ 68,982 Less accumulated depreciation (29,204) (31,404) Property and equipment, net $ 23,354 $ 37,578 Current finance lease liabilities $ 9,697 $ 17,624 Long-term finance lease liabilities 8,246 14,982 Total finance lease liabilities $ 17,943 $ 32,606 Weighted average remaining lease term (years): Operating leases 9.4 9.7 Finance lease 2.6 2.3 Weighted average discount rate: Operating leases 4.4 % 4.4 % Finance leases 5.1 % 5.2 % Maturities of lease liabilities, as of October 1, 2022, were as follows: Operating Leases Finance Leases 2022 (three months) $ 1,967 $ 3,870 2023 7,571 7,491 2024 6,327 2,936 2025 4,570 2,415 2026 3,459 980 2027 2,705 750 Thereafter 18,711 1,083 Total lease payments 45,310 19,525 Less imputed interest (8,884) (1,582) Present value of lease payments $ 36,426 $ 17,943

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Oct. 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. The Company has asset retirement obligations arising from regulatory and contractual requirements to perform reclamation activities at the time certain quarries and landfills are closed. As of October 1, 2022 and January 1, 2022, $36.7 million and $37.7 million, respectively, were included in other noncurrent liabilities on the consolidated balance sheets and $4.1 million and $7.4 million, respectively, were included in accrued expenses for future reclamation costs. The total undiscounted anticipated costs for site reclamation as of October 1, 2022 and January 1, 2022 were $109.0 million and $112.4 million, respectively. Other —The Company is obligated under various firm purchase commitments for certain raw materials and services that are in the ordinary course of business. Management does not expect any significant changes in the market value of these goods and services during the commitment period that would have a material adverse effect on the financial condition, results of operations and cash flows of the Company. The terms of the purchase commitments generally approximate one year.
Summit Materials, LLC
Loss Contingencies [Line Items]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES The Company is party to certain legal actions arising from the ordinary course of business activities. Accruals are recorded when the outcome is probable and can be reasonably estimated. While the ultimate results of claims and litigation cannot be predicted with certainty, management expects that the ultimate resolution of all current pending or threatened claims and litigation will not have a material effect on the Company’s consolidated financial position, results of operations or liquidity. The Company records legal fees as incurred. In March 2018, we were notified of an investigation by the Canadian Competition Bureau (the “CCB”) into pricing practices by certain asphalt paving contractors in British Columbia, including Winvan Paving, Ltd. (“Winvan”). We believe the investigation is focused on time periods prior to our April 2017 acquisition of Winvan and we are cooperating with the CCB. Although we currently do not believe this matter will have a material adverse effect on our business, financial condition or results of operations, we are currently not able to predict the ultimate outcome or cost of the investigation. Environmental Remediation and Site Restoration —The Company’s operations are subject to and affected by federal, state, provincial and local laws and regulations relating to the environment, health and safety and other regulatory matters. These operations require environmental operating permits, which are subject to modification, renewal and revocation. The Company regularly monitors and reviews its operations, procedures and policies for compliance with these laws and regulations. Despite these compliance efforts, risk of environmental liability is inherent in the operation of the Company’s business, as it is with other companies engaged in similar businesses and there can be no assurance that environmental liabilities or noncompliance will not have a material adverse effect on the Company’s consolidated financial condition, results of operations or liquidity. The Company has asset retirement obligations arising from regulatory and contractual requirements to perform reclamation activities at the time certain quarries and landfills are closed. As of October 1, 2022 and January 1, 2022, $36.7 million and $37.7 million, respectively, were included in other noncurrent liabilities on the consolidated balance sheets and $4.1 million and $7.4 million, respectively, were included in accrued expenses for future reclamation costs. The total undiscounted anticipated costs for site reclamation as of October 1, 2022 and January 1, 2022 were $109.0 million and $112.4 million, respectively. Other —The Company is obligated under various firm purchase commitments for certain raw materials and services that are in the ordinary course of business. Management does not expect any significant changes in the market value of these goods and services during the commitment period that would have a material adverse effect on the financial condition, results of operations and cash flows of the Company. The terms of the purchase commitments generally approximate one year.

FAIR VALUE

FAIR VALUE	9 Months Ended
	Oct. 01, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
FAIR VALUE	FAIR VALUE Fair Value Measurements— Certain acquisitions made by the Company require the payment of contingent amounts of purchase consideration. These payments are contingent on specified operating results being achieved in periods subsequent to the acquisition and will only be made if earn-out thresholds are achieved. Contingent consideration obligations are measured at fair value each reporting period. Any adjustments to fair value are recognized in earnings in the period identified. The fair value of contingent consideration as of October 1, 2022 and January 1, 2022 was: October 1, 2022 January 1, 2022 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ 133 $ 129 Acquisition-related liabilities and Other noncurrent liabilities: Contingent consideration $ 1,208 $ 1,239 The fair value of contingent consideration was based on unobservable, or Level 3, inputs, including projected probability-weighted cash payments and a 9.5% discount rate, which reflects a market discount rate. Changes in fair value may occur as a result of a change in actual or projected cash payments, the probability weightings applied by the Company to projected payments or a change in the discount rate. Significant increases or decreases in any of these inputs in isolation could result in a lower, or higher, fair value measurement. There were no material valuation adjustments to contingent consideration as of October 1, 2022 and October 2, 2021. 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 October 1, 2022 and January 1, 2022 was: October 1, 2022 January 1, 2022 Fair Value Carrying Value Fair Value Carrying Value Level 1 Long-term debt(1) $ 1,402,577 $ 1,509,068 $ 1,653,085 $ 1,609,298 Level 3 Current portion of deferred consideration and noncompete obligations(2) 12,082 12,082 12,981 12,981 Long term portion of deferred consideration and noncompete obligations(3) 22,745 22,745 32,130 32,130 (1) $6.4 million was included in current portion of debt as of October 1, 2022 and January 1, 2022. (2) Included in current portion of acquisition-related liabilities on the consolidated balance sheets. (3) Included in acquisition-related liabilities on the consolidated balance sheets. The fair value of debt was determined based on observable, or Level 2, inputs, such as interest rates, bond yields and quoted prices in inactive markets. The fair values of the deferred consideration and noncompete obligations were determined based on unobservable, or Level 3, inputs, including the cash payment terms in the purchase agreements and a discount rate reflecting the Company’s credit risk. The discount rate used is generally consistent with that used when the obligations were initially recorded. Securities with a maturity of three months or less are considered cash equivalents and the fair value of these assets approximates their carrying value.
Summit Materials, LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
FAIR VALUE	FAIR VALUE Fair Value Measurements— Certain acquisitions made by the Company require the payment of contingent amounts of purchase consideration. These payments are contingent on specified operating results being achieved in periods subsequent to the acquisition and will only be made if earn-out thresholds are achieved. Contingent consideration obligations are measured at fair value each reporting period. Any adjustments to fair value are recognized in earnings in the period identified. The fair value of contingent consideration as of October 1, 2022 and January 1, 2022 was: October 1, 2022 January 1, 2022 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ 133 $ 129 Acquisition-related liabilities and Other noncurrent liabilities: Contingent consideration $ 1,208 $ 1,239 The fair value of contingent consideration was based on unobservable, or Level 3, inputs, including projected probability-weighted cash payments and a 9.5% discount rate, which reflects a market discount rate. Changes in fair value may occur as a result of a change in actual or projected cash payments, the probability weightings applied by the Company to projected payments or a change in the discount rate. Significant increases or decreases in any of these inputs in isolation could result in a lower, or higher, fair value measurement. There were no material valuation adjustments to contingent consideration as of October 1, 2022 and October 2, 2021. 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 October 1, 2022 and January 1, 2022 was: October 1, 2022 January 1, 2022 Fair Value Carrying Value Fair Value Carrying Value Level 1 Long-term debt(1) $ 1,402,577 $ 1,509,068 $ 1,653,085 $ 1,609,298 Level 3 Current portion of deferred consideration and noncompete obligations(2) 12,082 12,082 12,981 12,981 Long term portion of deferred consideration and noncompete obligations(3) 22,745 22,745 32,130 32,130 (1) $6.4 million was included in current portion of debt as of October 1, 2022 and January 1, 2022. (2) Included in current portion of acquisition-related liabilities on the consolidated balance sheets. (3) Included in acquisition-related liabilities on the consolidated balance sheets. The fair value of debt was determined based on observable, or Level 2, inputs, such as interest rates, bond yields and quoted prices in inactive markets. The fair values of the deferred consideration and noncompete obligations were determined based on unobservable, or Level 3, inputs, including the cash payment terms in the purchase agreements and a discount rate reflecting the Company’s credit risk. The discount rate used is generally consistent with that used when the obligations were initially recorded. Securities with a maturity of three months or less are considered cash equivalents and the fair value of these assets approximates their carrying value.

SEGMENT INFORMATION

SEGMENT INFORMATION	9 Months Ended
	Oct. 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, our Company’s Chief Operating Decision Maker (“CODM”). The CODM primarily evaluates the performance of the Company’s segments and allocates resources to them based on a segment profit metric that we call Adjusted EBITDA, which is computed as earnings from operations before interest, taxes, depreciation, depletion, amortization, accretion, and share-based compensation, as well as various other non-recurring, non-cash amounts. Beginning with the first quarter of 2021, the Company no longer adjusts for transaction costs, as those costs are recurring cash payments, and are included in general and administrative expenses. The West and East segments have several 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 October 1, 2022 and January 1, 2022 and for the three and nine months ended October 1, 2022 and October 2, 2021: Three months ended Nine months ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Revenue*: West $ 439,411 $ 369,250 $ 1,075,393 $ 958,351 East 193,421 255,490 525,064 635,659 Cement 119,915 92,500 259,791 218,991 Total revenue $ 752,747 $ 717,240 $ 1,860,248 $ 1,813,001 *Intercompany sales are immaterial and the presentation above only reflects sales to external customers. Three months ended Nine months ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Income from operations before taxes $ 112,480 $ 95,891 $ 319,650 $ 143,369 Interest expense 21,980 24,134 62,728 72,536 Depreciation, depletion and amortization 51,439 58,381 148,373 171,474 Accretion 694 701 2,110 2,177 Loss on debt financings — 6,016 — 6,016 Tax receivable agreement expense — — 954 — (Gain) loss on sale of businesses (4,115) 113 (174,373) (15,319) Non-cash compensation 4,902 4,685 15,058 14,875 Other (2,492) 363 (2,315) 682 Total Adjusted EBITDA $ 184,888 $ 190,284 $ 372,185 $ 395,810 Total Adjusted EBITDA by Segment: West $ 98,281 $ 92,303 $ 215,617 $ 211,722 East 44,119 69,084 98,949 138,113 Cement 46,597 40,360 84,019 82,281 Corporate and other (4,109) (11,463) (26,400) (36,306) Total Adjusted EBITDA $ 184,888 $ 190,284 $ 372,185 $ 395,810 Nine months ended October 1, 2022 October 2, 2021 Purchases of property, plant and equipment West $ 85,462 $ 85,137 East 65,116 69,469 Cement 30,503 14,852 Total reportable segments 181,081 169,458 Corporate and other 7,927 612 Total purchases of property, plant and equipment $ 189,008 $ 170,070 Three months ended Nine months ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Depreciation, depletion, amortization and accretion: West $ 24,908 $ 24,796 $ 71,495 $ 75,287 East 15,445 22,809 48,655 66,306 Cement 10,959 10,409 27,993 28,785 Total reportable segments 51,312 58,014 148,143 170,378 Corporate and other 821 1,068 2,340 3,273 Total depreciation, depletion, amortization and accretion $ 52,133 $ 59,082 $ 150,483 $ 173,651 October 1, 2022 January 1, 2022 Total assets: West $ 1,625,846 $ 1,512,298 East 1,136,239 1,292,638 Cement 893,471 844,086 Total reportable segments 3,655,556 3,649,022 Corporate and other 629,399 590,103 Total $ 4,284,955 $ 4,239,125
Summit Materials, LLC
Segment Reporting Information [Line Items]
SEGMENT INFORMATION	SEGMENT INFORMATION The Company has three operating segments: West, East and Cement, which are its reporting segments. These segments are consistent with the Company’s management reporting structure. The operating results of each segment are regularly reviewed and evaluated by the Chief Executive Officer, our Company’s Chief Operating Decision Maker (“CODM”). The CODM primarily evaluates the performance of the Company’s segments and allocates resources to them based on a segment profit metric that we call Adjusted EBITDA, which is computed as earnings from operations before interest, taxes, depreciation, depletion, amortization, accretion and share-based compensation, as well as various other non-recurring, non-cash amounts. Beginning with the first quarter of 2021, the Company no longer adjusts for transaction costs, as those costs are recurring cash payments, and are included in general and administrative expenses. The West and East segments have several 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 October 1, 2022 and January 1, 2022 and for the three and nine months ended October 1, 2022 and October 2, 2021: Three months ended Nine months ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Revenue*: West $ 439,411 $ 369,250 $ 1,075,393 $ 958,351 East 193,421 255,490 525,064 635,659 Cement 119,915 92,500 259,791 218,991 Total revenue $ 752,747 $ 717,240 $ 1,860,248 $ 1,813,001 *Intercompany sales are immaterial and the presentation above only reflects sales to external customers. Three months ended Nine months ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Income from operations before taxes $ 112,480 $ 95,891 $ 320,604 $ 143,431 Interest expense 21,980 24,134 62,728 72,474 Depreciation, depletion and amortization 51,439 58,381 148,373 171,474 Accretion 694 701 2,110 2,177 Loss on debt financings — 6,016 — 6,016 (Gain) loss on sale of businesses (4,115) 113 (174,373) (15,319) Non-cash compensation 4,902 4,685 15,058 14,875 Other (2,492) 363 (2,315) 682 Total Adjusted EBITDA $ 184,888 $ 190,284 $ 372,185 $ 395,810 Total Adjusted EBITDA by Segment: West $ 98,281 $ 92,303 $ 215,617 $ 211,722 East 44,119 69,084 98,949 138,113 Cement 46,597 40,360 84,019 82,281 Corporate and other (4,109) (11,463) (26,400) (36,306) Total Adjusted EBITDA $ 184,888 $ 190,284 $ 372,185 $ 395,810 Nine months ended October 1, 2022 October 2, 2021 Purchases of property, plant and equipment West $ 85,462 $ 85,137 East 65,116 69,469 Cement 30,503 14,852 Total reportable segments 181,081 169,458 Corporate and other 7,927 612 Total purchases of property, plant and equipment $ 189,008 $ 170,070 Three months ended Nine months ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Depreciation, depletion, amortization and accretion: West $ 24,908 $ 24,796 $ 71,495 $ 75,287 East 15,445 22,809 48,655 66,306 Cement 10,959 10,409 27,993 28,785 Total reportable segments 51,312 58,014 148,143 170,378 Corporate and other 821 1,068 2,340 3,273 Total depreciation, depletion, amortization and accretion $ 52,133 $ 59,082 $ 150,483 $ 173,651 October 1, 2022 January 1, 2022 Total assets: West $ 1,625,846 $ 1,512,298 East 1,136,239 1,292,638 Cement 893,471 844,086 Total reportable segments 3,655,556 3,649,022 Corporate and other 444,933 386,537 Total $ 4,100,489 $ 4,035,559

GUARANTOR AND NON-GUARANTOR FIN

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION	9 Months Ended
	Oct. 01, 2022
Summit Materials, LLC
Guarantor and Non-Guarantor Financial Information	GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION Summit LLC’s domestic wholly-owned subsidiary companies other than Finance Corp. are named as guarantors (collectively, the “Guarantors”) of the Senior Notes. Finance Corp. does not and will not have any assets or operations other than as may be incidental to its activities as a co-issuer of the Senior Notes and other indebtedness. Certain other partially-owned subsidiaries and a non-U.S. entity do not guarantee the Senior Notes (collectively, the “Non-Guarantors”). The Guarantors provide a joint and several, full and unconditional guarantee of the Senior Notes. There are no significant restrictions on Summit LLC’s ability to obtain funds from any of the Guarantors in the form of dividends or loans. Additionally, there are no significant restrictions on a Guarantor’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 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 Guarantors or Non-Guarantors operated as independent entities. Condensed Consolidating Balance Sheets October 1, 2022 Non- Issuers Guarantors Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 417,784 $ 1,800 $ 22,651 $ (4,936) $ 437,299 Accounts receivable, net 884 335,650 27,517 (95) 363,956 Intercompany receivables 338,861 1,824,615 — (2,163,476) — Cost and estimated earnings in excess of billings — 30,929 2,639 — 33,568 Inventories — 196,350 6,433 — 202,783 Other current assets 4,969 15,215 1,153 — 21,337 Total current assets 762,498 2,404,559 60,393 (2,168,507) 1,058,943 Property, plant and equipment, net 15,610 1,674,139 78,645 — 1,768,394 Goodwill — 1,076,936 55,828 — 1,132,764 Intangible assets, net — 62,868 4,385 — 67,253 Operating lease right-of-use assets 4,902 21,124 5,031 — 31,057 Other assets 4,467,294 198,135 875 (4,624,226) 42,078 Total assets $ 5,250,304 $ 5,437,761 $ 205,157 $ (6,792,733) $ 4,100,489 Liabilities and Members' Interest Current liabilities: Current portion of debt $ 6,354 $ — $ — $ — $ 6,354 Current portion of acquisition-related liabilities — 12,215 — — 12,215 Accounts payable 2,462 151,916 12,309 (95) 166,592 Accrued expenses 36,384 90,110 3,085 (4,936) 124,643 Current operating lease liabilities 834 4,892 755 — 6,481 Intercompany payables 1,646,848 514,590 2,038 (2,163,476) — Billings in excess of costs and estimated earnings — 6,314 829 — 7,143 Total current liabilities 1,692,882 780,037 19,016 (2,168,507) 323,428 Long-term debt 1,492,429 — — — 1,492,429 Acquisition-related liabilities — 23,953 — — 23,953 Noncurrent operating lease liabilities 9,013 16,778 4,154 — 29,945 Other noncurrent liabilities 4,754 221,041 118,134 (164,421) 179,508 Total liabilities 3,199,078 1,041,809 141,304 (2,332,928) 2,049,263 Total members' interest 2,051,226 4,395,952 63,853 (4,459,805) 2,051,226 Total liabilities and members' interest $ 5,250,304 $ 5,437,761 $ 205,157 $ (6,792,733) $ 4,100,489 Condensed Consolidating Balance Sheets January 1, 2022 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 Statements of Operations For the three months ended October 1, 2022 Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 718,510 $ 37,112 $ (2,875) $ 752,747 Cost of revenue (excluding items shown separately below) — 511,848 25,963 (2,875) 534,936 General and administrative expenses 9,138 27,717 1,761 — 38,616 Depreciation, depletion, amortization and accretion 822 48,442 2,869 — 52,133 Operating (loss) income (9,960) 130,503 6,519 — 127,062 Other income, net (147,353) (399) (106) 144,575 (3,283) Interest expense (income) 35,536 (14,926) 1,370 — 21,980 (Gain) loss on sale of business (5,120) 1,005 — — (4,115) Income from operation before taxes 106,977 144,823 5,255 (144,575) 112,480 Income tax expense 1,644 4,119 1,384 — 7,147 Net income attributable to Summit LLC $ 105,333 $ 140,704 $ 3,871 $ (144,575) $ 105,333 Comprehensive income attributable to member of Summit Materials, LLC $ 95,086 $ 140,704 $ 14,118 $ (154,822) $ 95,086 Condensed Consolidating Statements of Operations For the nine months ended October 1, 2022 Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 1,770,642 $ 97,972 $ (8,366) $ 1,860,248 Cost of revenue (excluding items shown separately below) — 1,310,495 70,392 (8,366) 1,372,521 General and administrative expenses 42,360 85,816 5,065 — 133,241 Depreciation, depletion, amortization and accretion 2,341 139,280 8,862 — 150,483 Operating (loss) income (44,701) 235,051 13,653 — 204,003 Other income, net (320,069) (1,384) (17) 316,514 (4,956) Interest expense (income) 103,017 (44,399) 4,110 — 62,728 Gain on sale of business (131,721) (42,652) — — (174,373) Income from operation before taxes 304,072 323,486 9,560 (316,514) 320,604 Income tax expense 3,025 13,985 2,547 — 19,557 Net income attributable to Summit LLC $ 301,047 $ 309,501 $ 7,013 $ (316,514) $ 301,047 Comprehensive income attributable to member of Summit Materials, LLC $ 286,934 $ 309,501 $ 21,126 $ (330,627) $ 286,934 Condensed Consolidating Statements of Operations For the three months ended October 2, 2021 Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 686,736 $ 34,655 $ (4,151) $ 717,240 Cost of revenue (excluding items shown separately below) — 465,966 25,121 (4,151) 486,936 General and administrative expenses 16,372 28,373 1,460 — 46,205 Depreciation, depletion, amortization and accretion 1,068 55,081 2,933 — 59,082 Operating (loss) income (17,440) 137,316 5,141 — 125,017 Other (income) loss, net (141,753) (1,044) 130 147,546 4,879 Interest expense (income) 35,033 (12,276) 1,377 — 24,134 Loss on sale of business — 113 — — 113 Income from operation before taxes 89,280 150,523 3,634 (147,546) 95,891 Income tax expense 405 5,634 977 — 7,016 Net income attributable to Summit LLC $ 88,875 $ 144,889 $ 2,657 $ (147,546) $ 88,875 Comprehensive income attributable to member of Summit Materials, LLC $ 84,799 $ 144,889 $ 6,733 $ (151,622) $ 84,799 Condensed Consolidating Statements of Operations For the nine months ended October 2, 2021 Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 1,735,193 $ 87,982 $ (10,174) $ 1,813,001 Cost of revenue (excluding items shown separately below) — 1,247,002 64,518 (10,174) 1,301,346 General and administrative expenses 51,555 87,968 2,600 — 142,123 Depreciation, depletion, amortization and accretion 3,273 161,783 8,595 — 173,651 Operating (loss) income (54,828) 238,440 12,269 — 195,881 Other income, net (290,566) (9,784) (563) 296,208 (4,705) Interest expense (income) 102,981 (34,635) 4,128 — 72,474 Gain on sale of business — (15,319) — — (15,319) Income from operation before taxes 132,757 298,178 8,704 (296,208) 143,431 Income tax expense 1,857 8,314 2,360 — 12,531 Net income attributable to Summit LLC $ 130,900 $ 289,864 $ 6,344 $ (296,208) $ 130,900 Comprehensive income attributable to member of Summit Materials, LLC $ 131,582 $ 289,864 $ 5,662 $ (295,526) $ 131,582 Condensed Consolidating Statements of Cash Flows For the nine months ended October 1, 2022 Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ (109,265) $ 225,563 $ 15,282 $ — $ 131,580 Cash flow from investing activities: Acquisitions, net of cash acquired — (1,933) — — (1,933) Purchase of property, plant and equipment (7,927) (177,028) (4,053) — (189,008) Proceeds from the sale of property, plant, and equipment — 8,033 265 — 8,298 Proceeds from the sale of a business 5,924 367,866 — — 373,790 Other — (2,214) — — (2,214) Net cash (used for) provided by investing activities (2,003) 194,724 (3,788) — 188,933 Cash flow from financing activities: Capital distributions to member (102,713) 1,932 — — (100,781) Loans received from and payments made on loans from other Summit Companies 402,030 (396,330) (5,448) (252) — Payments on long-term debt (100,400) (13,369) — — (113,769) Payments on acquisition-related liabilities — (12,964) — — (12,964) Distributions from partnership (34,155) — — — (34,155) Other (754) (20) — — (774) Net cash provided by (used in) financing activities 164,008 (420,751) (5,448) (252) (262,443) Impact of cash on foreign currency — — (1,732) — (1,732) Net increase (decrease) in cash 52,740 (464) 4,314 (252) 56,338 Cash — Beginning of period 365,044 2,264 18,337 (4,684) 380,961 Cash — End of period $ 417,784 $ 1,800 $ 22,651 $ (4,936) $ 437,299 Condensed Consolidating Statements of Cash Flows For the nine months ended October 2, 2021 Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ (121,357) $ 304,403 $ 24,327 $ — $ 207,373 Cash flow from investing activities: Acquisitions, net of cash acquired — (7,263) — — (7,263) Purchase of property, plant and equipment (612) (161,224) (8,234) — (170,070) Proceeds from the sale of property, plant, and equipment — 8,168 659 — 8,827 Proceeds from the sale of a business — 103,649 — — 103,649 Other — (459) — — (459) Net cash used for investing activities (612) (57,129) (7,575) — (65,316) Cash flow from financing activities: Proceeds from investment by member 29,650 2,766 — — 32,416 Loans received from and payments made on loans from other Summit Companies 240,746 (232,861) (8,846) 961 — Payments on long-term debt (304,765) (18,393) (644) — (323,802) Payments on acquisition-related liabilities — (7,255) — — (7,255) Distributions from partnership (2,500) — — — (2,500) Other (951) — — — (951) Net cash used in financing activities (37,820) (255,743) (9,490) 961 (302,092) Impact of cash on foreign currency — — (63) — (63) Net (decrease) increase in cash (159,789) (8,469) 7,199 961 (160,098) Cash — Beginning of period 401,074 10,287 10,461 (3,641) 418,181 Cash — End of period $ 241,285 $ 1,818 $ 17,660 $ (2,680) $ 258,083

SUMMARY OF ORGANIZATION AND S_2

SUMMARY OF ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES - (Policies)	9 Months Ended
	Oct. 01, 2022
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Basis of Presentation	Basis of Presentation —These unaudited consolidated financial statements were prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures typically included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. These unaudited consolidated financial statements should be read in conjunction with the Company's audited consolidated financial statements and the notes thereto as of and for the year ended January 1, 2022. The Company continues to follow the accounting policies set forth in those audited consolidated financial statements. Management believes that these consolidated interim financial statements include all adjustments, normal and recurring in nature, that are necessary to present fairly the financial position of the Company as of October 1, 2022, the results of operations for the three and nine months ended October 1, 2022 and October 2, 2021 and cash flows for the nine months ended October 1, 2022 and October 2, 2021.
Principles of Consolidation	Principles of Consolidation —The consolidated financial statements include the accounts of Summit Inc. and its majority owned subsidiaries. All intercompany balances and transactions have been eliminated. For a summary of the changes in Summit Inc.’s ownership of Summit Holdings, see Note 9, Stockholders’ Equity.
Use of Estimates	Use of Estimates —Preparation of these consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities and reported amounts of revenue and expenses. Such estimates include the valuation of accounts receivable, inventories, valuation of deferred tax assets, goodwill, intangibles and other long-lived assets, 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 20 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 the three and nine months ended October 1, 2022 or October 2, 2021.
Revenue Recognition	Revenue Recognition— We earn revenue from the sale of products, which primarily include aggregates, cement, ready-mix concrete and asphalt, but also include concrete products, and from the provision of services, which are primarily paving and related services. Products: Revenue for product sales is recognized when evidence of an arrangement exists and when control passes, which generally is when the product is shipped. Services: We earn revenue from the provision of services, which are primarily paving and related services, which are typically calculated using monthly progress based on the percentage of completion or a customer’s engineer review of progress. The majority of our construction service contracts are completed within one year, but may occasionally extend beyond this time frame. The majority of our construction service contracts are for work that occurs mostly during the spring, summer and fall. We generally measure progress toward completion on long-term paving and related services contracts based on the proportion of costs incurred to date relative to total estimated costs at completion. The percentage of completion method of accounting involves the use of various estimating techniques to project costs at completion, and in some cases includes estimates of recoveries asserted against the customer for changes in specifications or other disputes.
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.
Prior Period Reclassifications	Prior Period Reclassifications - We reclassified $1.2 million of other current assets to current assets held for sale for the year ended January 1, 2022 to be consistent with the current year presentation.
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 Accounting Standards Update 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.
Summit Materials, LLC
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Basis of Presentation	Basis of Presentation —These unaudited consolidated financial statements were prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures typically included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. These unaudited consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto as of and for the year ended January 1, 2022. The Company continues to follow the accounting policies set forth in those audited consolidated financial statements. Management believes that these consolidated interim financial statements include all adjustments, normal and recurring in nature, that are necessary to present fairly the financial position of the Company as of October 1, 2022, the results of operations for the three and nine months ended October 1, 2022 and October 2, 2021 and cash flows for the nine months ended October 1, 2022 and October 2, 2021.
Use of Estimates	Use of Estimates —Preparation of these consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities and reported amounts of revenue and expenses. Such estimates include the valuation of accounts receivable, inventories, valuation of deferred tax assets, goodwill, intangibles and other long-lived assets, pension and other postretirement obligations and asset retirement obligations. Estimates also include revenue earned on contracts and costs to complete contracts. Most of the Company’s paving and related services are performed under fixed unit-price contracts with state and local governmental entities. Management regularly evaluates its estimates and assumptions based on historical experience and other factors, including the current economic environment. As future events and their effects cannot be determined with precision, actual results can differ significantly from estimates made. Changes in estimates, including those resulting from continuing changes in the economic environment, are reflected in the Company’s consolidated financial statements when the change in estimate occurs.
Business and Credit Concentrations	Business and Credit Concentrations— The Company’s operations are conducted primarily across 21 U.S. states and in British Columbia, Canada, with the most significant revenue generated in Texas, 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 the three and nine months ended October 1, 2022 or October 2, 2021.
Revenue Recognition	Revenue Recognition— We earn revenue from the sale of products, which primarily include aggregates, cement, ready-mix concrete and asphalt, but also include concrete products, and from the provision of services, which are primarily paving and related services. Products: Revenue for product sales is recognized when evidence of an arrangement exists and when control passes, which generally is when the product is shipped. Services: We earn revenue from the provision of services, which are primarily paving and related services, which are typically calculated using monthly progress based on the percentage of completion or a customer’s engineer review of progress. The majority of our construction service contracts are completed within one year, but may occasionally extend beyond this time frame. The majority of our construction service contracts are for work that occurs mostly during the spring, summer and fall. We generally measure progress toward completion on long-term paving and related services contracts based on the proportion of costs incurred to date relative to total estimated costs at completion. The percentage of completion method of accounting involves the use of various estimating techniques to project costs at completion, and in some cases includes estimates of recoveries asserted against the customer for changes in specifications or other disputes.
Prior Period Reclassifications	Prior Period Reclassifications— We reclassified $1.2 million of other current assets to current assets held for sale for the year ended January 1, 2022 to be consistent with the current year presentation.
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 Accounting Standards Update No. 2016-2, Leases (Topic 842). Assets acquired under finance leases are included in property, plant and equipment.

ACQUISITIONS, DISPOSTIONS, GO_2

ACQUISITIONS, DISPOSTIONS, GOODWILL AND INTANGIBLES - (Tables)	9 Months Ended
	Oct. 01, 2022
Business Acquisition [Line Items]
Schedule Of Acquisitions By Region	The following table summarizes the Company’s acquisitions by region and period: Nine months ended Year ended October 1, 2022 January 1, 2022 West — — East 1 3
Schedule 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: Nine months ended Year ended October 1, 2022 January 1, 2022 Financial assets $ — $ — Inventories 16 2,406 Property, plant and equipment 1,877 19,668 Intangible assets — 702 Other assets 83 98 Financial liabilities — (1,742) Other long-term liabilities (43) (470) Net assets acquired 1,933 20,662 Goodwill — — Purchase price 1,933 20,662 Acquisition-related liabilities — (1,149) Other — — Net cash paid for acquisitions $ 1,933 $ 19,513
Goodwill by Reportable Segment and in Total	Changes in the carrying amount of goodwill, by reportable segment, from January 1, 2022 to October 1, 2022 are summarized as follows: West East Cement Total Balance—January 1, 2022 $ 570,509 $ 388,585 $ 204,656 $ 1,163,750 Dispositions (1) — (27,084) — (27,084) Foreign currency translation adjustments (4,902) — — (4,902) Balance—October 1, 2022 $ 565,607 $ 361,501 $ 204,656 $ 1,131,764 _______________________________________________________________________ (1) Reflects goodwill derecognition from dispositions completed during the nine months ended October 1, 2022.
Intangible Assets by Type and in Total	The following table shows intangible assets by type and in total: October 1, 2022 January 1, 2022 Gross Accumulated Net Gross Accumulated Net Operating permits $ 36,036 $ (3,739) $ 32,297 $ 33,671 $ (2,467) $ 31,204 Mineral leases 15,463 (6,529) 8,934 19,927 (8,922) 11,005 Reserve rights 25,586 (3,947) 21,639 25,586 (3,329) 22,257 Other 4,810 (427) 4,383 5,481 (551) 4,930 Total intangible assets $ 81,895 $ (14,642) $ 67,253 $ 84,665 $ (15,269) $ 69,396
Estimated Amortization Expense for Intangible Assets	The estimated amortization expense for the intangible assets for each of the five years subsequent to October 1, 2022 is as follows: 2022 (three months) $ 959 2023 3,845 2024 3,819 2025 3,775 2026 3,726 2027 3,714 Thereafter 47,415 Total $ 67,253
Summit Materials, LLC
Business Acquisition [Line Items]
Schedule Of Acquisitions By Region	The following table summarizes the Company’s acquisitions by region and period: Nine months ended Year ended October 1, 2022 January 1, 2022 West — — East 1 3
Schedule 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: Nine months ended Year ended October 1, 2022 January 1, 2022 Financial assets $ — $ — Inventories 16 2,406 Property, plant and equipment 1,877 19,668 Intangible assets — 702 Other assets 83 98 Financial liabilities — (1,742) Other long-term liabilities (43) (470) Net assets acquired 1,933 20,662 Goodwill — — Purchase price 1,933 20,662 Acquisition-related liabilities — (1,149) Other — — Net cash paid for acquisitions $ 1,933 $ 19,513
Goodwill by Reportable Segment and in Total	Changes in the carrying amount of goodwill, by reportable segment, from January 1, 2022 to October 1, 2022 are summarized as follows: West East Cement Total Balance—January 1, 2022 $ 571,509 $ 388,585 $ 204,656 $ 1,164,750 Dispositions (1) — (27,084) — (27,084) Foreign currency translation adjustments (4,902) — — (4,902) Balance—October 1, 2022 $ 566,607 $ 361,501 $ 204,656 $ 1,132,764 _______________________________________________________________________ (1) Reflects goodwill derecognition from dispositions completed during the nine months ended October 1, 2022.
Intangible Assets by Type and in Total	The following table shows intangible assets by type and in total: October 1, 2022 January 1, 2022 Gross Accumulated Net Gross Accumulated Net Operating permits $ 36,036 $ (3,739) $ 32,297 $ 33,671 $ (2,467) $ 31,204 Mineral leases 15,463 (6,529) 8,934 19,927 (8,922) 11,005 Reserve rights 25,586 (3,947) 21,639 25,586 (3,329) 22,257 Other 4,810 (427) 4,383 5,481 (551) 4,930 Total intangible assets $ 81,895 $ (14,642) $ 67,253 $ 84,665 $ (15,269) $ 69,396
Estimated Amortization Expense for Intangible Assets	The estimated amortization expense for the intangible assets for each of the five years subsequent to October 1, 2022 is as follows: 2022 (three months) $ 959 2023 3,845 2024 3,819 2025 3,775 2026 3,726 2027 3,714 Thereafter 47,415 Total $ 67,253

REVENUE RECOGNITION - (Tables)

REVENUE RECOGNITION - (Tables)	9 Months Ended
	Oct. 01, 2022
Revenue from External Customer [Line Items]
Revenue by Product	Revenue by product for the three and nine months ended October 1, 2022 and October 2, 2021 is as follows: Three months ended Nine months ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Revenue by product*: Aggregates $ 163,524 $ 160,317 $ 448,397 $ 431,201 Cement 112,489 87,645 241,858 207,953 Ready-mix concrete 189,081 183,114 530,001 525,208 Asphalt 106,804 116,364 218,083 238,674 Paving and related services 120,327 112,671 249,547 257,966 Other 60,522 57,129 172,362 151,999 Total revenue $ 752,747 $ 717,240 $ 1,860,248 $ 1,813,001 *Revenue from liquid asphalt terminals is included in asphalt revenue.
Summary of Accounts Receivable, Net	Accounts receivable, net consisted of the following as of October 1, 2022 and January 1, 2022: October 1, 2022 January 1, 2022 Trade accounts receivable $ 299,467 $ 230,714 Construction contract receivables 57,734 47,054 Retention receivables 11,633 13,094 Receivables from related parties — 292 Accounts receivable 368,834 291,154 Less: Allowance for doubtful accounts (4,878) (3,928) Accounts receivable, net $ 363,956 $ 287,226
Summit Materials, LLC
Revenue from External Customer [Line Items]
Revenue by Product	Revenue by product for the three and nine months ended October 1, 2022 and October 2, 2021 is as follows: Three months ended Nine months ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Revenue by product*: Aggregates $ 163,524 $ 160,317 $ 448,397 $ 431,201 Cement 112,489 87,645 241,858 207,953 Ready-mix concrete 189,081 183,114 530,001 525,208 Asphalt 106,804 116,364 218,083 238,674 Paving and related services 120,327 112,671 249,547 257,966 Other 60,522 57,129 172,362 151,999 Total revenue $ 752,747 $ 717,240 $ 1,860,248 $ 1,813,001 *Revenue from liquid asphalt terminals is included in asphalt revenue.
Summary of Accounts Receivable, Net	Accounts receivable, net consisted of the following as of October 1, 2022 and January 1, 2022: October 1, 2022 January 1, 2022 Trade accounts receivable $ 299,467 $ 230,714 Construction contract receivables 57,734 47,054 Retention receivables 11,633 13,094 Receivables from related parties — 292 Accounts receivable 368,834 291,154 Less: Allowance for doubtful accounts (4,878) (3,928) Accounts receivable, net $ 363,956 $ 287,226

INVENTORIES - (Tables)

INVENTORIES - (Tables)	9 Months Ended
	Oct. 01, 2022
Inventory [Line Items]
Components of Inventories	Inventories consisted of the following as of October 1, 2022 and January 1, 2022: October 1, 2022 January 1, 2022 Aggregate stockpiles $ 139,330 $ 130,640 Finished goods 33,502 22,690 Work in process 10,245 8,277 Raw materials 19,706 19,153 Total $ 202,783 $ 180,760
Summit Materials, LLC
Inventory [Line Items]
Components of Inventories	Inventories consisted of the following as of October 1, 2022 and January 1, 2022: October 1, 2022 January 1, 2022 Aggregate stockpiles $ 139,330 $ 130,640 Finished goods 33,502 22,690 Work in process 10,245 8,277 Raw materials 19,706 19,153 Total $ 202,783 $ 180,760

ACCRUED EXPENSES - (Tables)

ACCRUED EXPENSES - (Tables)	9 Months Ended
	Oct. 01, 2022
Schedule Of Accrued Expenses [Line Items]
Components of Accrued Expenses	Accrued expenses consisted of the following as of October 1, 2022 and January 1, 2022: October 1, 2022 January 1, 2022 Interest $ 8,926 $ 22,762 Payroll and benefits 27,869 38,894 Finance lease obligations 9,697 17,624 Insurance 21,759 20,480 Non-income taxes 26,800 19,409 Deferred asset purchase payments 4,238 4,912 Professional fees 1,683 1,524 Other (1) 23,013 21,871 Total $ 123,985 $ 147,476 (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 October 1, 2022 and January 1, 2022: October 1, 2022 January 1, 2022 Interest $ 8,926 $ 22,762 Payroll and benefits 27,869 38,894 Finance lease obligations 9,697 17,624 Insurance 21,759 20,480 Non-income taxes 27,458 20,069 Deferred asset purchase payments 4,238 4,912 Professional fees 1,683 1,524 Other (1) 23,013 21,871 Total $ 124,643 $ 148,136 _______________________________________________________________________ (1) Consists primarily of current portion of asset retirement obligations and miscellaneous accruals.

DEBT - (Tables)

DEBT - (Tables)	9 Months Ended
	Oct. 01, 2022
Debt Instrument [Line Items]
Schedule of Debt	Debt consisted of the following as of October 1, 2022 and January 1, 2022: October 1, 2022 January 1, 2022 Term Loan, due 2024: $509.6 million and $610.0 million, net of $0.5 million and $0.7 million discount at October 1, 2022 and January 1, 2022, respectively $ 509,068 $ 609,298 6 1 ⁄ 2 % Senior Notes, due 2027 300,000 300,000 5 1 ⁄ 4 % Senior Notes, due 2029 700,000 700,000 Total 1,509,068 1,609,298 Current portion of long-term debt 6,354 6,354 Long-term debt $ 1,502,714 $ 1,602,944
Schedule of Contractual Payments of Long-Term Debt	The contractual payments of long-term debt, including current maturities, for the five years subsequent to October 1, 2022, are as follows: 2022 (three months) $ 1,588 2023 6,354 2024 501,618 2025 — 2026 — 2027 300,000 Thereafter 700,000 Total 1,509,560 Less: Original issue net discount (492) Less: Capitalized loan costs (10,285) Total debt $ 1,498,783
Summary of Activity for Deferred Financing Fees	The following table presents the activity for the deferred financing fees for the nine months ended October 1, 2022 and October 2, 2021: Deferred financing fees Balance—January 1, 2022 $ 13,049 Amortization (2,028) Balance—October 1, 2022 $ 11,021 Balance—January 2, 2021 $ 18,367 Amortization (2,510) Write off of deferred financing fees (2,116) Balance—October 2, 2021 $ 13,741
Summit Materials, LLC
Debt Instrument [Line Items]
Schedule of Debt	Debt consisted of the following as of October 1, 2022 and January 1, 2022: October 1, 2022 January 1, 2022 Term Loan, due 2024: $509.6 million and $610.0 million, net of $0.5 million and $0.7 million discount at October 1, 2022 and January 1, 2022, respectively $ 509,068 $ 609,298 6 1/2 % Senior Notes, due 2027 300,000 300,000 5 1/4 % Senior Notes, due 2029 700,000 700,000 Total 1,509,068 1,609,298 Current portion of long-term debt 6,354 6,354 Long-term debt $ 1,502,714 $ 1,602,944
Schedule of Contractual Payments of Long-Term Debt	The contractual payments of long-term debt, including current maturities, for the five years subsequent to October 1, 2022, are as follows: 2022 (three months) $ 1,588 2023 6,354 2024 501,618 2025 — 2026 — 2027 300,000 Thereafter 700,000 Total 1,509,560 Less: Original issue net discount (492) Less: Capitalized loan costs (10,285) Total debt $ 1,498,783
Summary of Activity for Deferred Financing Fees	The following table presents the activity for the deferred financing fees for the nine months ended October 1, 2022 and October 2, 2021: Deferred financing fees Balance—January 1, 2022 $ 13,049 Amortization (2,028) Balance—October 1, 2022 $ 11,021 Balance - January 2, 2021 $ 18,367 Amortization (2,510) Write off of deferred financing fees (2,116) Balance -October 2, 2021 $ 13,741

EARNINGS PER SHARE - (Tables)

EARNINGS PER SHARE - (Tables)	9 Months Ended
	Oct. 01, 2022
Earnings Per Share [Abstract]
Schedule of Basic Earnings Per Share	The following table shows the calculation of basic and diluted earnings per share: Three months ended Nine months ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Net income attributable to Summit Inc. $ 86,489 $ 74,204 $ 242,310 $ 108,346 Weighted average shares of Class A stock outstanding 117,774,592 118,272,955 118,216,997 117,040,207 Add: Nonvested restricted stock awards of retirement eligible shares 142,466 200,575 148,804 218,224 Weighted average shares outstanding 117,917,058 118,473,530 118,365,801 117,258,431 Basic earnings per share $ 0.73 $ 0.63 $ 2.05 $ 0.92 Diluted net income attributable to Summit Inc. $ 86,489 $ 74,204 $ 242,310 $ 108,346 Weighted average shares outstanding 117,917,058 118,272,955 118,365,801 117,040,207 Add: stock options 78,799 125,164 93,993 310,990 Add: warrants 10,790 14,405 12,202 17,573 Add: restricted stock units 279,684 680,980 485,174 812,702 Add: performance stock units 117,767 198,142 141,766 179,143 Weighted average dilutive shares outstanding 118,404,098 119,291,646 119,098,936 118,360,615 Diluted earnings per share $ 0.73 $ 0.62 $ 2.03 $ 0.92
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	Excluded from the above calculations were the shares noted below as they were antidilutive: Three months ended Nine months ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Antidilutive shares: LP Units 1,312,795 1,594,272 1,313,601 2,031,090

STOCKHOLDERS' EQUITY_MEMBERS'_2

STOCKHOLDERS' EQUITY/MEMBERS' INTEREST - (Tables)	9 Months Ended
	Oct. 01, 2022
Schedule of Capitalization, Equity [Line Items]
Schedule of Changes in Ownership of Summit Holdings	The following table summarizes the changes in our ownership of Summit Holdings: Summit Inc. LP Units Total Summit Inc. Balance — January 1, 2022 118,705,108 1,314,006 120,019,114 98.9 % Exchanges during period 2,000 (2,000) — Stock option exercises 10,098 — 10,098 Repurchases of common stock (3,427,510) — (3,427,510) Other equity transactions 1,097,273 — 1,097,273 Balance — October 1, 2022 116,386,969 1,312,006 117,698,975 98.9 % Balance — January 2, 2021 114,390,595 2,873,170 117,263,765 97.5 % Exchanges during period 1,440,983 (1,440,983) — Stock option exercises 1,744,256 — 1,744,256 Other equity transactions 989,116 — 989,116 Balance — October 2, 2021 118,564,950 1,432,187 119,997,137 98.8 %
Schedule of Changes in Each Component of Accumulated Other Comprehensive Income (Loss)	The changes in each component of accumulated other comprehensive income (loss) consisted of the following: Change in Foreign currency Accumulated Balance — January 1, 2022 $ 1,508 $ 5,575 $ 7,083 Foreign currency translation adjustment, net of tax — (10,553) (10,553) Balance — October 1, 2022 $ 1,508 $ (4,978) $ (3,470) Balance — January 2, 2021 $ 533 $ 4,670 $ 5,203 Foreign currency translation adjustment, net of tax — 467 467 Balance — October 2, 2021 $ 533 $ 5,137 $ 5,670
Summit Materials, LLC
Schedule of Capitalization, Equity [Line Items]
Schedule of Changes in Each Component of Accumulated Other Comprehensive Income (Loss)	The changes in each component of accumulated other comprehensive income (loss) consisted of the following: Accumulated Foreign currency other Change in translation comprehensive retirement plans adjustments (loss) income Balance — January 1, 2022 $ (7,243) $ (8,783) $ (16,026) Foreign currency translation adjustment — (14,113) (14,113) Balance — October 1, 2022 $ (7,243) $ (22,896) $ (30,139) Balance — January 2, 2021 $ (8,546) $ (10,037) $ (18,583) Foreign currency translation adjustment — 682 682 Balance — October 2, 2021 $ (8,546) $ (9,355) $ (17,901)

SUPPLEMENTAL CASH FLOW INFORM_2

SUPPLEMENTAL CASH FLOW INFORMATION - (Tables)	9 Months Ended
	Oct. 01, 2022
Schedule Of Cash Flow Supplemental [Line Items]
Schedule of Supplemental Cash Flow Information	Supplemental cash flow information is as follows: Nine months ended October 1, 2022 October 2, 2021 Cash payments: Interest $ 70,184 $ 77,890 Payments for income taxes, net 15,888 6,694 Operating cash payments on operating leases 7,112 7,894 Operating cash payments on finance leases 890 1,722 Finance cash payments on finance leases 13,465 13,739 Non cash investing and financing activities: Accrued liabilities for purchases of property, plant and equipment $ 16,778 $ 12,188 Right of use assets obtained in exchange for operating lease obligations 13,302 6,476 Right of use assets obtained in exchange for finance leases obligations 258 600 Exchange of LP Units to shares of Class A common stock 62 43,796
Summit Materials, LLC
Schedule Of Cash Flow Supplemental [Line Items]
Schedule of Supplemental Cash Flow Information	Supplemental cash flow information is as follows: Nine months ended October 1, 2022 October 2, 2021 Cash payments: Interest $ 70,184 $ 77,890 Payments for income taxes, net 15,888 6,694 Operating cash payments on operating leases 7,112 7,894 Operating cash payments on finance leases 890 1,722 Finance cash payments on finance leases 13,465 13,739 Non cash investing and financing activities: Accrued liabilities for purchases of property, plant and equipment $ 16,778 $ 12,188 Right of use assets obtained in exchange for operating lease obligations 13,302 6,476 Right of use assets obtained in exchange for finance leases obligations 258 600

LEASES - (Tables)

LEASES - (Tables)	9 Months Ended
	Oct. 01, 2022
Lessee, Lease, Description [Line Items]
Schedule of Lease Cost	The components of lease expense were as follows: Three months ended Nine months ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Operating lease cost $ 2,398 $ 1,755 $ 7,181 $ 5,175 Variable lease cost 70 90 225 263 Short-term lease cost 11,916 12,373 31,097 30,517 Financing lease cost: Amortization of right-of-use assets 1,235 2,168 4,598 7,835 Interest on lease liabilities 239 475 879 1,689 Total lease cost $ 15,858 $ 16,861 $ 43,980 $ 45,479 October 1, 2022 January 1, 2022 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 31,057 $ 30,150 Current operating lease liabilities $ 6,481 $ 6,497 Noncurrent operating lease liabilities 29,945 28,880 Total operating lease liabilities $ 36,426 $ 35,377 Finance leases: Property and equipment, gross $ 52,558 $ 68,982 Less accumulated depreciation (29,204) (31,404) Property and equipment, net $ 23,354 $ 37,578 Current finance lease liabilities $ 9,697 $ 17,624 Long-term finance lease liabilities 8,246 14,982 Total finance lease liabilities $ 17,943 $ 32,606 Weighted average remaining lease term (years): Operating leases 9.4 9.7 Finance lease 2.6 2.3 Weighted average discount rate: Operating leases 4.4 % 4.4 % Finance leases 5.1 % 5.2 % Maturities of lease liabilities, as of October 1, 2022, were as follows: Operating Leases Finance Leases 2022 (three months) $ 1,967 $ 3,870 2023 7,571 7,491 2024 6,327 2,936 2025 4,570 2,415 2026 3,459 980 2027 2,705 750 Thereafter 18,711 1,083 Total lease payments 45,310 19,525 Less imputed interest (8,884) (1,582) Present value of lease payments $ 36,426 $ 17,943
Schedule of Lease Assets and Liabilities	The components of lease expense were as follows: Three months ended Nine months ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Operating lease cost $ 2,398 $ 1,755 $ 7,181 $ 5,175 Variable lease cost 70 90 225 263 Short-term lease cost 11,916 12,373 31,097 30,517 Financing lease cost: Amortization of right-of-use assets 1,235 2,168 4,598 7,835 Interest on lease liabilities 239 475 879 1,689 Total lease cost $ 15,858 $ 16,861 $ 43,980 $ 45,479 October 1, 2022 January 1, 2022 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 31,057 $ 30,150 Current operating lease liabilities $ 6,481 $ 6,497 Noncurrent operating lease liabilities 29,945 28,880 Total operating lease liabilities $ 36,426 $ 35,377 Finance leases: Property and equipment, gross $ 52,558 $ 68,982 Less accumulated depreciation (29,204) (31,404) Property and equipment, net $ 23,354 $ 37,578 Current finance lease liabilities $ 9,697 $ 17,624 Long-term finance lease liabilities 8,246 14,982 Total finance lease liabilities $ 17,943 $ 32,606 Weighted average remaining lease term (years): Operating leases 9.4 9.7 Finance lease 2.6 2.3 Weighted average discount rate: Operating leases 4.4 % 4.4 % Finance leases 5.1 % 5.2 % Maturities of lease liabilities, as of October 1, 2022, were as follows: Operating Leases Finance Leases 2022 (three months) $ 1,967 $ 3,870 2023 7,571 7,491 2024 6,327 2,936 2025 4,570 2,415 2026 3,459 980 2027 2,705 750 Thereafter 18,711 1,083 Total lease payments 45,310 19,525 Less imputed interest (8,884) (1,582) Present value of lease payments $ 36,426 $ 17,943
Schedule of Finance Lease Liability Maturities	The components of lease expense were as follows: Three months ended Nine months ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Operating lease cost $ 2,398 $ 1,755 $ 7,181 $ 5,175 Variable lease cost 70 90 225 263 Short-term lease cost 11,916 12,373 31,097 30,517 Financing lease cost: Amortization of right-of-use assets 1,235 2,168 4,598 7,835 Interest on lease liabilities 239 475 879 1,689 Total lease cost $ 15,858 $ 16,861 $ 43,980 $ 45,479 October 1, 2022 January 1, 2022 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 31,057 $ 30,150 Current operating lease liabilities $ 6,481 $ 6,497 Noncurrent operating lease liabilities 29,945 28,880 Total operating lease liabilities $ 36,426 $ 35,377 Finance leases: Property and equipment, gross $ 52,558 $ 68,982 Less accumulated depreciation (29,204) (31,404) Property and equipment, net $ 23,354 $ 37,578 Current finance lease liabilities $ 9,697 $ 17,624 Long-term finance lease liabilities 8,246 14,982 Total finance lease liabilities $ 17,943 $ 32,606 Weighted average remaining lease term (years): Operating leases 9.4 9.7 Finance lease 2.6 2.3 Weighted average discount rate: Operating leases 4.4 % 4.4 % Finance leases 5.1 % 5.2 % Maturities of lease liabilities, as of October 1, 2022, were as follows: Operating Leases Finance Leases 2022 (three months) $ 1,967 $ 3,870 2023 7,571 7,491 2024 6,327 2,936 2025 4,570 2,415 2026 3,459 980 2027 2,705 750 Thereafter 18,711 1,083 Total lease payments 45,310 19,525 Less imputed interest (8,884) (1,582) Present value of lease payments $ 36,426 $ 17,943
Schedule of Operating Lease Liability Maturities	The components of lease expense were as follows: Three months ended Nine months ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Operating lease cost $ 2,398 $ 1,755 $ 7,181 $ 5,175 Variable lease cost 70 90 225 263 Short-term lease cost 11,916 12,373 31,097 30,517 Financing lease cost: Amortization of right-of-use assets 1,235 2,168 4,598 7,835 Interest on lease liabilities 239 475 879 1,689 Total lease cost $ 15,858 $ 16,861 $ 43,980 $ 45,479 October 1, 2022 January 1, 2022 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 31,057 $ 30,150 Current operating lease liabilities $ 6,481 $ 6,497 Noncurrent operating lease liabilities 29,945 28,880 Total operating lease liabilities $ 36,426 $ 35,377 Finance leases: Property and equipment, gross $ 52,558 $ 68,982 Less accumulated depreciation (29,204) (31,404) Property and equipment, net $ 23,354 $ 37,578 Current finance lease liabilities $ 9,697 $ 17,624 Long-term finance lease liabilities 8,246 14,982 Total finance lease liabilities $ 17,943 $ 32,606 Weighted average remaining lease term (years): Operating leases 9.4 9.7 Finance lease 2.6 2.3 Weighted average discount rate: Operating leases 4.4 % 4.4 % Finance leases 5.1 % 5.2 % Maturities of lease liabilities, as of October 1, 2022, were as follows: Operating Leases Finance Leases 2022 (three months) $ 1,967 $ 3,870 2023 7,571 7,491 2024 6,327 2,936 2025 4,570 2,415 2026 3,459 980 2027 2,705 750 Thereafter 18,711 1,083 Total lease payments 45,310 19,525 Less imputed interest (8,884) (1,582) Present value of lease payments $ 36,426 $ 17,943
Summit Materials, LLC
Lessee, Lease, Description [Line Items]
Schedule of Lease Cost	The components of lease expense were as follows: Three months ended Nine months ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Operating lease cost $ 2,398 $ 1,755 $ 7,181 $ 5,175 Variable lease cost 70 90 225 263 Short-term lease cost 11,916 12,373 31,097 30,517 Financing lease cost: Amortization of right-of-use assets 1,235 2,168 4,598 7,835 Interest on lease liabilities 239 475 879 1,689 Total lease cost $ 15,858 $ 16,861 $ 43,980 $ 45,479 October 1, 2022 January 1, 2022 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 31,057 $ 30,150 Current operating lease liabilities $ 6,481 $ 6,497 Noncurrent operating lease liabilities 29,945 28,880 Total operating lease liabilities $ 36,426 $ 35,377 Finance leases: Property and equipment, gross $ 52,558 $ 68,982 Less accumulated depreciation (29,204) (31,404) Property and equipment, net $ 23,354 $ 37,578 Current finance lease liabilities $ 9,697 $ 17,624 Long-term finance lease liabilities 8,246 14,982 Total finance lease liabilities $ 17,943 $ 32,606 Weighted average remaining lease term (years): Operating leases 9.4 9.7 Finance lease 2.6 2.3 Weighted average discount rate: Operating leases 4.4 % 4.4 % Finance leases 5.1 % 5.2 % Maturities of lease liabilities, as of October 1, 2022, were as follows: Operating Leases Finance Leases 2022 (three months) $ 1,967 $ 3,870 2023 7,571 7,491 2024 6,327 2,936 2025 4,570 2,415 2026 3,459 980 2027 2,705 750 Thereafter 18,711 1,083 Total lease payments 45,310 19,525 Less imputed interest (8,884) (1,582) Present value of lease payments $ 36,426 $ 17,943
Schedule of Lease Assets and Liabilities	The components of lease expense were as follows: Three months ended Nine months ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Operating lease cost $ 2,398 $ 1,755 $ 7,181 $ 5,175 Variable lease cost 70 90 225 263 Short-term lease cost 11,916 12,373 31,097 30,517 Financing lease cost: Amortization of right-of-use assets 1,235 2,168 4,598 7,835 Interest on lease liabilities 239 475 879 1,689 Total lease cost $ 15,858 $ 16,861 $ 43,980 $ 45,479 October 1, 2022 January 1, 2022 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 31,057 $ 30,150 Current operating lease liabilities $ 6,481 $ 6,497 Noncurrent operating lease liabilities 29,945 28,880 Total operating lease liabilities $ 36,426 $ 35,377 Finance leases: Property and equipment, gross $ 52,558 $ 68,982 Less accumulated depreciation (29,204) (31,404) Property and equipment, net $ 23,354 $ 37,578 Current finance lease liabilities $ 9,697 $ 17,624 Long-term finance lease liabilities 8,246 14,982 Total finance lease liabilities $ 17,943 $ 32,606 Weighted average remaining lease term (years): Operating leases 9.4 9.7 Finance lease 2.6 2.3 Weighted average discount rate: Operating leases 4.4 % 4.4 % Finance leases 5.1 % 5.2 % Maturities of lease liabilities, as of October 1, 2022, were as follows: Operating Leases Finance Leases 2022 (three months) $ 1,967 $ 3,870 2023 7,571 7,491 2024 6,327 2,936 2025 4,570 2,415 2026 3,459 980 2027 2,705 750 Thereafter 18,711 1,083 Total lease payments 45,310 19,525 Less imputed interest (8,884) (1,582) Present value of lease payments $ 36,426 $ 17,943
Schedule of Finance Lease Liability Maturities	The components of lease expense were as follows: Three months ended Nine months ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Operating lease cost $ 2,398 $ 1,755 $ 7,181 $ 5,175 Variable lease cost 70 90 225 263 Short-term lease cost 11,916 12,373 31,097 30,517 Financing lease cost: Amortization of right-of-use assets 1,235 2,168 4,598 7,835 Interest on lease liabilities 239 475 879 1,689 Total lease cost $ 15,858 $ 16,861 $ 43,980 $ 45,479 October 1, 2022 January 1, 2022 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 31,057 $ 30,150 Current operating lease liabilities $ 6,481 $ 6,497 Noncurrent operating lease liabilities 29,945 28,880 Total operating lease liabilities $ 36,426 $ 35,377 Finance leases: Property and equipment, gross $ 52,558 $ 68,982 Less accumulated depreciation (29,204) (31,404) Property and equipment, net $ 23,354 $ 37,578 Current finance lease liabilities $ 9,697 $ 17,624 Long-term finance lease liabilities 8,246 14,982 Total finance lease liabilities $ 17,943 $ 32,606 Weighted average remaining lease term (years): Operating leases 9.4 9.7 Finance lease 2.6 2.3 Weighted average discount rate: Operating leases 4.4 % 4.4 % Finance leases 5.1 % 5.2 % Maturities of lease liabilities, as of October 1, 2022, were as follows: Operating Leases Finance Leases 2022 (three months) $ 1,967 $ 3,870 2023 7,571 7,491 2024 6,327 2,936 2025 4,570 2,415 2026 3,459 980 2027 2,705 750 Thereafter 18,711 1,083 Total lease payments 45,310 19,525 Less imputed interest (8,884) (1,582) Present value of lease payments $ 36,426 $ 17,943
Schedule of Operating Lease Liability Maturities	The components of lease expense were as follows: Three months ended Nine months ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Operating lease cost $ 2,398 $ 1,755 $ 7,181 $ 5,175 Variable lease cost 70 90 225 263 Short-term lease cost 11,916 12,373 31,097 30,517 Financing lease cost: Amortization of right-of-use assets 1,235 2,168 4,598 7,835 Interest on lease liabilities 239 475 879 1,689 Total lease cost $ 15,858 $ 16,861 $ 43,980 $ 45,479 October 1, 2022 January 1, 2022 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 31,057 $ 30,150 Current operating lease liabilities $ 6,481 $ 6,497 Noncurrent operating lease liabilities 29,945 28,880 Total operating lease liabilities $ 36,426 $ 35,377 Finance leases: Property and equipment, gross $ 52,558 $ 68,982 Less accumulated depreciation (29,204) (31,404) Property and equipment, net $ 23,354 $ 37,578 Current finance lease liabilities $ 9,697 $ 17,624 Long-term finance lease liabilities 8,246 14,982 Total finance lease liabilities $ 17,943 $ 32,606 Weighted average remaining lease term (years): Operating leases 9.4 9.7 Finance lease 2.6 2.3 Weighted average discount rate: Operating leases 4.4 % 4.4 % Finance leases 5.1 % 5.2 % Maturities of lease liabilities, as of October 1, 2022, were as follows: Operating Leases Finance Leases 2022 (three months) $ 1,967 $ 3,870 2023 7,571 7,491 2024 6,327 2,936 2025 4,570 2,415 2026 3,459 980 2027 2,705 750 Thereafter 18,711 1,083 Total lease payments 45,310 19,525 Less imputed interest (8,884) (1,582) Present value of lease payments $ 36,426 $ 17,943

FAIR VALUE - (Tables)

FAIR VALUE - (Tables)	9 Months Ended
	Oct. 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 October 1, 2022 and January 1, 2022 was: October 1, 2022 January 1, 2022 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ 133 $ 129 Acquisition-related liabilities and Other noncurrent liabilities: Contingent consideration $ 1,208 $ 1,239
Schedule of Carrying Value and Fair Value of Financial Instruments	The carrying value and fair value of these financial instruments as of October 1, 2022 and January 1, 2022 was: October 1, 2022 January 1, 2022 Fair Value Carrying Value Fair Value Carrying Value Level 1 Long-term debt(1) $ 1,402,577 $ 1,509,068 $ 1,653,085 $ 1,609,298 Level 3 Current portion of deferred consideration and noncompete obligations(2) 12,082 12,082 12,981 12,981 Long term portion of deferred consideration and noncompete obligations(3) 22,745 22,745 32,130 32,130 (1) $6.4 million was included in current portion of debt as of October 1, 2022 and January 1, 2022. (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 October 1, 2022 and January 1, 2022 was: October 1, 2022 January 1, 2022 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ 133 $ 129 Acquisition-related liabilities and Other noncurrent liabilities: Contingent consideration $ 1,208 $ 1,239
Schedule of Carrying Value and Fair Value of Financial Instruments	The carrying value and fair value of these financial instruments as of October 1, 2022 and January 1, 2022 was: October 1, 2022 January 1, 2022 Fair Value Carrying Value Fair Value Carrying Value Level 1 Long-term debt(1) $ 1,402,577 $ 1,509,068 $ 1,653,085 $ 1,609,298 Level 3 Current portion of deferred consideration and noncompete obligations(2) 12,082 12,082 12,981 12,981 Long term portion of deferred consideration and noncompete obligations(3) 22,745 22,745 32,130 32,130 (1) $6.4 million was included in current portion of debt as of October 1, 2022 and January 1, 2022. (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)	9 Months Ended
	Oct. 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 October 1, 2022 and January 1, 2022 and for the three and nine months ended October 1, 2022 and October 2, 2021: Three months ended Nine months ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Revenue*: West $ 439,411 $ 369,250 $ 1,075,393 $ 958,351 East 193,421 255,490 525,064 635,659 Cement 119,915 92,500 259,791 218,991 Total revenue $ 752,747 $ 717,240 $ 1,860,248 $ 1,813,001 *Intercompany sales are immaterial and the presentation above only reflects sales to external customers. Three months ended Nine months ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Income from operations before taxes $ 112,480 $ 95,891 $ 319,650 $ 143,369 Interest expense 21,980 24,134 62,728 72,536 Depreciation, depletion and amortization 51,439 58,381 148,373 171,474 Accretion 694 701 2,110 2,177 Loss on debt financings — 6,016 — 6,016 Tax receivable agreement expense — — 954 — (Gain) loss on sale of businesses (4,115) 113 (174,373) (15,319) Non-cash compensation 4,902 4,685 15,058 14,875 Other (2,492) 363 (2,315) 682 Total Adjusted EBITDA $ 184,888 $ 190,284 $ 372,185 $ 395,810 Total Adjusted EBITDA by Segment: West $ 98,281 $ 92,303 $ 215,617 $ 211,722 East 44,119 69,084 98,949 138,113 Cement 46,597 40,360 84,019 82,281 Corporate and other (4,109) (11,463) (26,400) (36,306) Total Adjusted EBITDA $ 184,888 $ 190,284 $ 372,185 $ 395,810 Nine months ended October 1, 2022 October 2, 2021 Purchases of property, plant and equipment West $ 85,462 $ 85,137 East 65,116 69,469 Cement 30,503 14,852 Total reportable segments 181,081 169,458 Corporate and other 7,927 612 Total purchases of property, plant and equipment $ 189,008 $ 170,070 Three months ended Nine months ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Depreciation, depletion, amortization and accretion: West $ 24,908 $ 24,796 $ 71,495 $ 75,287 East 15,445 22,809 48,655 66,306 Cement 10,959 10,409 27,993 28,785 Total reportable segments 51,312 58,014 148,143 170,378 Corporate and other 821 1,068 2,340 3,273 Total depreciation, depletion, amortization and accretion $ 52,133 $ 59,082 $ 150,483 $ 173,651 October 1, 2022 January 1, 2022 Total assets: West $ 1,625,846 $ 1,512,298 East 1,136,239 1,292,638 Cement 893,471 844,086 Total reportable segments 3,655,556 3,649,022 Corporate and other 629,399 590,103 Total $ 4,284,955 $ 4,239,125
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 October 1, 2022 and January 1, 2022 and for the three and nine months ended October 1, 2022 and October 2, 2021: Three months ended Nine months ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Revenue*: West $ 439,411 $ 369,250 $ 1,075,393 $ 958,351 East 193,421 255,490 525,064 635,659 Cement 119,915 92,500 259,791 218,991 Total revenue $ 752,747 $ 717,240 $ 1,860,248 $ 1,813,001 *Intercompany sales are immaterial and the presentation above only reflects sales to external customers. Three months ended Nine months ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Income from operations before taxes $ 112,480 $ 95,891 $ 320,604 $ 143,431 Interest expense 21,980 24,134 62,728 72,474 Depreciation, depletion and amortization 51,439 58,381 148,373 171,474 Accretion 694 701 2,110 2,177 Loss on debt financings — 6,016 — 6,016 (Gain) loss on sale of businesses (4,115) 113 (174,373) (15,319) Non-cash compensation 4,902 4,685 15,058 14,875 Other (2,492) 363 (2,315) 682 Total Adjusted EBITDA $ 184,888 $ 190,284 $ 372,185 $ 395,810 Total Adjusted EBITDA by Segment: West $ 98,281 $ 92,303 $ 215,617 $ 211,722 East 44,119 69,084 98,949 138,113 Cement 46,597 40,360 84,019 82,281 Corporate and other (4,109) (11,463) (26,400) (36,306) Total Adjusted EBITDA $ 184,888 $ 190,284 $ 372,185 $ 395,810 Nine months ended October 1, 2022 October 2, 2021 Purchases of property, plant and equipment West $ 85,462 $ 85,137 East 65,116 69,469 Cement 30,503 14,852 Total reportable segments 181,081 169,458 Corporate and other 7,927 612 Total purchases of property, plant and equipment $ 189,008 $ 170,070 Three months ended Nine months ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Depreciation, depletion, amortization and accretion: West $ 24,908 $ 24,796 $ 71,495 $ 75,287 East 15,445 22,809 48,655 66,306 Cement 10,959 10,409 27,993 28,785 Total reportable segments 51,312 58,014 148,143 170,378 Corporate and other 821 1,068 2,340 3,273 Total depreciation, depletion, amortization and accretion $ 52,133 $ 59,082 $ 150,483 $ 173,651 October 1, 2022 January 1, 2022 Total assets: West $ 1,625,846 $ 1,512,298 East 1,136,239 1,292,638 Cement 893,471 844,086 Total reportable segments 3,655,556 3,649,022 Corporate and other 444,933 386,537 Total $ 4,100,489 $ 4,035,559

GUARANTOR AND NON-GUARANTOR F_2

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION - (Tables) - Summit Materials, LLC	9 Months Ended
	Oct. 01, 2022
Condensed Consolidating Balance Sheets	Condensed Consolidating Balance Sheets October 1, 2022 Non- Issuers Guarantors Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 417,784 $ 1,800 $ 22,651 $ (4,936) $ 437,299 Accounts receivable, net 884 335,650 27,517 (95) 363,956 Intercompany receivables 338,861 1,824,615 — (2,163,476) — Cost and estimated earnings in excess of billings — 30,929 2,639 — 33,568 Inventories — 196,350 6,433 — 202,783 Other current assets 4,969 15,215 1,153 — 21,337 Total current assets 762,498 2,404,559 60,393 (2,168,507) 1,058,943 Property, plant and equipment, net 15,610 1,674,139 78,645 — 1,768,394 Goodwill — 1,076,936 55,828 — 1,132,764 Intangible assets, net — 62,868 4,385 — 67,253 Operating lease right-of-use assets 4,902 21,124 5,031 — 31,057 Other assets 4,467,294 198,135 875 (4,624,226) 42,078 Total assets $ 5,250,304 $ 5,437,761 $ 205,157 $ (6,792,733) $ 4,100,489 Liabilities and Members' Interest Current liabilities: Current portion of debt $ 6,354 $ — $ — $ — $ 6,354 Current portion of acquisition-related liabilities — 12,215 — — 12,215 Accounts payable 2,462 151,916 12,309 (95) 166,592 Accrued expenses 36,384 90,110 3,085 (4,936) 124,643 Current operating lease liabilities 834 4,892 755 — 6,481 Intercompany payables 1,646,848 514,590 2,038 (2,163,476) — Billings in excess of costs and estimated earnings — 6,314 829 — 7,143 Total current liabilities 1,692,882 780,037 19,016 (2,168,507) 323,428 Long-term debt 1,492,429 — — — 1,492,429 Acquisition-related liabilities — 23,953 — — 23,953 Noncurrent operating lease liabilities 9,013 16,778 4,154 — 29,945 Other noncurrent liabilities 4,754 221,041 118,134 (164,421) 179,508 Total liabilities 3,199,078 1,041,809 141,304 (2,332,928) 2,049,263 Total members' interest 2,051,226 4,395,952 63,853 (4,459,805) 2,051,226 Total liabilities and members' interest $ 5,250,304 $ 5,437,761 $ 205,157 $ (6,792,733) $ 4,100,489 Condensed Consolidating Balance Sheets January 1, 2022 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 Statements of Operations	Condensed Consolidating Statements of Operations For the three months ended October 1, 2022 Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 718,510 $ 37,112 $ (2,875) $ 752,747 Cost of revenue (excluding items shown separately below) — 511,848 25,963 (2,875) 534,936 General and administrative expenses 9,138 27,717 1,761 — 38,616 Depreciation, depletion, amortization and accretion 822 48,442 2,869 — 52,133 Operating (loss) income (9,960) 130,503 6,519 — 127,062 Other income, net (147,353) (399) (106) 144,575 (3,283) Interest expense (income) 35,536 (14,926) 1,370 — 21,980 (Gain) loss on sale of business (5,120) 1,005 — — (4,115) Income from operation before taxes 106,977 144,823 5,255 (144,575) 112,480 Income tax expense 1,644 4,119 1,384 — 7,147 Net income attributable to Summit LLC $ 105,333 $ 140,704 $ 3,871 $ (144,575) $ 105,333 Comprehensive income attributable to member of Summit Materials, LLC $ 95,086 $ 140,704 $ 14,118 $ (154,822) $ 95,086 Condensed Consolidating Statements of Operations For the nine months ended October 1, 2022 Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 1,770,642 $ 97,972 $ (8,366) $ 1,860,248 Cost of revenue (excluding items shown separately below) — 1,310,495 70,392 (8,366) 1,372,521 General and administrative expenses 42,360 85,816 5,065 — 133,241 Depreciation, depletion, amortization and accretion 2,341 139,280 8,862 — 150,483 Operating (loss) income (44,701) 235,051 13,653 — 204,003 Other income, net (320,069) (1,384) (17) 316,514 (4,956) Interest expense (income) 103,017 (44,399) 4,110 — 62,728 Gain on sale of business (131,721) (42,652) — — (174,373) Income from operation before taxes 304,072 323,486 9,560 (316,514) 320,604 Income tax expense 3,025 13,985 2,547 — 19,557 Net income attributable to Summit LLC $ 301,047 $ 309,501 $ 7,013 $ (316,514) $ 301,047 Comprehensive income attributable to member of Summit Materials, LLC $ 286,934 $ 309,501 $ 21,126 $ (330,627) $ 286,934 Condensed Consolidating Statements of Operations For the three months ended October 2, 2021 Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 686,736 $ 34,655 $ (4,151) $ 717,240 Cost of revenue (excluding items shown separately below) — 465,966 25,121 (4,151) 486,936 General and administrative expenses 16,372 28,373 1,460 — 46,205 Depreciation, depletion, amortization and accretion 1,068 55,081 2,933 — 59,082 Operating (loss) income (17,440) 137,316 5,141 — 125,017 Other (income) loss, net (141,753) (1,044) 130 147,546 4,879 Interest expense (income) 35,033 (12,276) 1,377 — 24,134 Loss on sale of business — 113 — — 113 Income from operation before taxes 89,280 150,523 3,634 (147,546) 95,891 Income tax expense 405 5,634 977 — 7,016 Net income attributable to Summit LLC $ 88,875 $ 144,889 $ 2,657 $ (147,546) $ 88,875 Comprehensive income attributable to member of Summit Materials, LLC $ 84,799 $ 144,889 $ 6,733 $ (151,622) $ 84,799 Condensed Consolidating Statements of Operations For the nine months ended October 2, 2021 Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 1,735,193 $ 87,982 $ (10,174) $ 1,813,001 Cost of revenue (excluding items shown separately below) — 1,247,002 64,518 (10,174) 1,301,346 General and administrative expenses 51,555 87,968 2,600 — 142,123 Depreciation, depletion, amortization and accretion 3,273 161,783 8,595 — 173,651 Operating (loss) income (54,828) 238,440 12,269 — 195,881 Other income, net (290,566) (9,784) (563) 296,208 (4,705) Interest expense (income) 102,981 (34,635) 4,128 — 72,474 Gain on sale of business — (15,319) — — (15,319) Income from operation before taxes 132,757 298,178 8,704 (296,208) 143,431 Income tax expense 1,857 8,314 2,360 — 12,531 Net income attributable to Summit LLC $ 130,900 $ 289,864 $ 6,344 $ (296,208) $ 130,900 Comprehensive income attributable to member of Summit Materials, LLC $ 131,582 $ 289,864 $ 5,662 $ (295,526) $ 131,582
Condensed Consolidating Statements of Cash Flows	Condensed Consolidating Statements of Cash Flows For the nine months ended October 1, 2022 Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ (109,265) $ 225,563 $ 15,282 $ — $ 131,580 Cash flow from investing activities: Acquisitions, net of cash acquired — (1,933) — — (1,933) Purchase of property, plant and equipment (7,927) (177,028) (4,053) — (189,008) Proceeds from the sale of property, plant, and equipment — 8,033 265 — 8,298 Proceeds from the sale of a business 5,924 367,866 — — 373,790 Other — (2,214) — — (2,214) Net cash (used for) provided by investing activities (2,003) 194,724 (3,788) — 188,933 Cash flow from financing activities: Capital distributions to member (102,713) 1,932 — — (100,781) Loans received from and payments made on loans from other Summit Companies 402,030 (396,330) (5,448) (252) — Payments on long-term debt (100,400) (13,369) — — (113,769) Payments on acquisition-related liabilities — (12,964) — — (12,964) Distributions from partnership (34,155) — — — (34,155) Other (754) (20) — — (774) Net cash provided by (used in) financing activities 164,008 (420,751) (5,448) (252) (262,443) Impact of cash on foreign currency — — (1,732) — (1,732) Net increase (decrease) in cash 52,740 (464) 4,314 (252) 56,338 Cash — Beginning of period 365,044 2,264 18,337 (4,684) 380,961 Cash — End of period $ 417,784 $ 1,800 $ 22,651 $ (4,936) $ 437,299 Condensed Consolidating Statements of Cash Flows For the nine months ended October 2, 2021 Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ (121,357) $ 304,403 $ 24,327 $ — $ 207,373 Cash flow from investing activities: Acquisitions, net of cash acquired — (7,263) — — (7,263) Purchase of property, plant and equipment (612) (161,224) (8,234) — (170,070) Proceeds from the sale of property, plant, and equipment — 8,168 659 — 8,827 Proceeds from the sale of a business — 103,649 — — 103,649 Other — (459) — — (459) Net cash used for investing activities (612) (57,129) (7,575) — (65,316) Cash flow from financing activities: Proceeds from investment by member 29,650 2,766 — — 32,416 Loans received from and payments made on loans from other Summit Companies 240,746 (232,861) (8,846) 961 — Payments on long-term debt (304,765) (18,393) (644) — (323,802) Payments on acquisition-related liabilities — (7,255) — — (7,255) Distributions from partnership (2,500) — — — (2,500) Other (951) — — — (951) Net cash used in financing activities (37,820) (255,743) (9,490) 961 (302,092) Impact of cash on foreign currency — — (63) — (63) Net (decrease) increase in cash (159,789) (8,469) 7,199 961 (160,098) Cash — Beginning of period 401,074 10,287 10,461 (3,641) 418,181 Cash — End of period $ 241,285 $ 1,818 $ 17,660 $ (2,680) $ 258,083

SUMMARY OF ORGANIZATION AND S_3

SUMMARY OF ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES - General Information (Details)	9 Months Ended
	Oct. 01, 2022 segment cementPlant
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Number of operating segments	3
Number of reportable segments	3
Cement plant
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Number of plants | cementPlant	2
Summit Materials, LLC
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Number of operating segments	3
Number of reportable segments	3
Summit Materials, LLC | Cement plant
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Number of plants | cementPlant	2

SUMMARY OF ORGANIZATION AND S_4

SUMMARY OF ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES - Business and Credit Concentration, Tax Receivable Agreement (Details)	Oct. 01, 2022 state
Business and Credit Concentrations
Number of states in which the entity operates	20
Summit Materials, LLC
Business and Credit Concentrations
Number of states in which the entity operates	21

SUMMARY OF ORGANIZATION AND S_5

SUMMARY OF ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES - Prior Period Reclassifications (Details) - Revision of Prior Period, Reclassification, Adjustment $ in Millions	Jan. 01, 2022 USD ($)
Reclassification [Line Items]
Reclassified other current assets to current assets held for sale	$ 1.2
Summit Materials, LLC
Reclassification [Line Items]
Reclassified other current assets to current assets held for sale	$ 1.2

ACQUISITIONS, DISPOSTIONS, GO_3

ACQUISITIONS, DISPOSTIONS, GOODWILL AND INTANGIBLES - Acquisitions by Region (Details) - acquisition	9 Months Ended	12 Months Ended
	Oct. 01, 2022	Jan. 01, 2022
West
Business Acquisition [Line Items]
Number of businesses acquired	0	0
West | Summit Materials, LLC
Business Acquisition [Line Items]
Number of businesses acquired	0	0
East
Business Acquisition [Line Items]
Number of businesses acquired	1	3
East | Summit Materials, LLC
Business Acquisition [Line Items]
Number of businesses acquired	1	3

ACQUISITIONS, DISPOSTIONS, GO_4

ACQUISITIONS, DISPOSTIONS, GOODWILL AND INTANGIBLES - Summary of Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Oct. 01, 2022	Jan. 01, 2022
Business Acquisition [Line Items]
Goodwill	$ 1,131,764	$ 1,163,750
Summit Materials, LLC
Business Acquisition [Line Items]
Goodwill	1,132,764	1,164,750
Series of Individually Immaterial Business Acquisitions
Business Acquisition [Line Items]
Financial assets	0	0
Inventories	16	2,406
Property, plant and equipment	1,877	19,668
Intangible assets	0	702
Other assets	83	98
Financial liabilities	0	(1,742)
Other long-term liabilities	(43)	(470)
Net assets acquired	1,933	20,662
Goodwill	0	0
Purchase price	1,933	20,662
Acquisition-related liabilities	0	(1,149)
Other	0	0
Net cash paid for acquisitions	1,933	19,513
Series of Individually Immaterial Business Acquisitions | Summit Materials, LLC
Business Acquisition [Line Items]
Financial assets	0	0
Inventories	16	2,406
Property, plant and equipment	1,877	19,668
Intangible assets	0	702
Other assets	83	98
Financial liabilities	0	(1,742)
Other long-term liabilities	(43)	(470)
Net assets acquired	1,933	20,662
Goodwill	0	0
Purchase price	1,933	20,662
Acquisition-related liabilities	0	(1,149)
Other	0	0
Net cash paid for acquisitions	$ 1,933	$ 19,513

ACQUISITIONS, DISPOSTIONS, GO_5

ACQUISITIONS, DISPOSTIONS, GOODWILL AND INTANGIBLES - Summary of Goodwill by Reportable Segments (Details) $ in Thousands	9 Months Ended
	Oct. 01, 2022 USD ($)
Goodwill [Roll Forward]
Balance—January 1, 2022	$ 1,163,750
Dispositions	(27,084)
Foreign currency translation adjustments	(4,902)
Balance—October 1, 2022	1,131,764
West
Goodwill [Roll Forward]
Balance—January 1, 2022	570,509
Dispositions	0
Foreign currency translation adjustments	(4,902)
Balance—October 1, 2022	565,607
East
Goodwill [Roll Forward]
Balance—January 1, 2022	388,585
Dispositions	(27,084)
Foreign currency translation adjustments	0
Balance—October 1, 2022	361,501
Cement
Goodwill [Roll Forward]
Balance—January 1, 2022	204,656
Dispositions	0
Foreign currency translation adjustments	0
Balance—October 1, 2022	204,656
Summit Materials, LLC
Goodwill [Roll Forward]
Balance—January 1, 2022	1,164,750
Dispositions	(27,084)
Foreign currency translation adjustments	(4,902)
Balance—October 1, 2022	1,132,764
Summit Materials, LLC | West
Goodwill [Roll Forward]
Balance—January 1, 2022	571,509
Dispositions	0
Foreign currency translation adjustments	(4,902)
Balance—October 1, 2022	566,607
Summit Materials, LLC | East
Goodwill [Roll Forward]
Balance—January 1, 2022	388,585
Dispositions	(27,084)
Foreign currency translation adjustments	0
Balance—October 1, 2022	361,501
Summit Materials, LLC | Cement
Goodwill [Roll Forward]
Balance—January 1, 2022	204,656
Dispositions	0
Foreign currency translation adjustments	0
Balance—October 1, 2022	$ 204,656

ACQUISITIONS, DISPOSTIONS, GO_6

ACQUISITIONS, DISPOSTIONS, GOODWILL AND INTANGIBLES - Intangible Assets By Type (Details) - USD ($) $ in Thousands	Oct. 01, 2022	Jan. 01, 2022
Finite-Lived Intangible Assets [Line Items]
Accumulated Amortization	$ (14,642)	$ (15,269)
Intangible Assets Excluding Intangible Assets Held for Sale
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	81,895	84,665
Accumulated Amortization	(14,642)	(15,269)
Net Carrying Amount	67,253	69,396
Operating permits
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	36,036	33,671
Accumulated Amortization	(3,739)	(2,467)
Net Carrying Amount	32,297	31,204
Mineral leases
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	15,463	19,927
Accumulated Amortization	(6,529)	(8,922)
Net Carrying Amount	8,934	11,005
Reserve rights
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	25,586	25,586
Accumulated Amortization	(3,947)	(3,329)
Net Carrying Amount	21,639	22,257
Other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	4,810	5,481
Accumulated Amortization	(427)	(551)
Net Carrying Amount	4,383	4,930
Summit Materials, LLC
Finite-Lived Intangible Assets [Line Items]
Accumulated Amortization	(14,642)	(15,269)
Summit Materials, LLC | Intangible Assets Excluding Intangible Assets Held for Sale
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	81,895	84,665
Accumulated Amortization	(14,642)	(15,269)
Net Carrying Amount	67,253	69,396
Summit Materials, LLC | Operating permits
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	36,036	33,671
Accumulated Amortization	(3,739)	(2,467)
Net Carrying Amount	32,297	31,204
Summit Materials, LLC | Mineral leases
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	15,463	19,927
Accumulated Amortization	(6,529)	(8,922)
Net Carrying Amount	8,934	11,005
Summit Materials, LLC | Reserve rights
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	25,586	25,586
Accumulated Amortization	(3,947)	(3,329)
Net Carrying Amount	21,639	22,257
Summit Materials, LLC | Other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	4,810	5,481
Accumulated Amortization	(427)	(551)
Net Carrying Amount	$ 4,383	$ 4,930

ACQUISITIONS, DISPOSTIONS, GO_7

ACQUISITIONS, DISPOSTIONS, GOODWILL AND INTANGIBLES - Narrative (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2022 USD ($)	Oct. 02, 2021 USD ($)	Oct. 01, 2022 USD ($) business acquisition	Oct. 02, 2021 USD ($)
Business Acquisition [Line Items]
Amortization expense	$ 800	$ 900	$ 2,600	$ 2,800
Proceeds from sale of businesses			373,790	103,649
Gain on sale of business	4,115	(113)	$ 174,373	15,319
East
Business Acquisition [Line Items]
Number of businesses sold | acquisition			3
Proceeds from sale of businesses			$ 373,800
Gain on sale of business			174,400
Summit Materials, LLC
Business Acquisition [Line Items]
Amortization expense	800	900	2,600	2,800
Proceeds from sale of businesses			373,790	103,649
Gain on sale of business	$ 4,115	$ (113)	$ 174,373	$ 15,319
Summit Materials, LLC | East
Business Acquisition [Line Items]
Number of businesses sold | business			3
Proceeds from sale of businesses			$ 373,800
Gain on sale of business			$ 174,400

ACQUISITIONS, DISPOSTIONS, GO_8

ACQUISITIONS, DISPOSTIONS, GOODWILL AND INTANGIBLES - Amortization Expense (Details) - USD ($) $ in Thousands	Oct. 01, 2022	Jan. 01, 2022
Business Acquisition [Line Items]
2022 (three months)	$ 959
2023	3,845
2024	3,819
2025	3,775
2026	3,726
2027	3,714
Thereafter	47,415
Total	67,253	$ 69,396
Summit Materials, LLC
Business Acquisition [Line Items]
2022 (three months)	959
2023	3,845
2024	3,819
2025	3,775
2026	3,726
2027	3,714
Thereafter	47,415
Total	$ 67,253	$ 69,396

REVENUE RECOGNITION - By Produc

REVENUE RECOGNITION - By Product (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021	Oct. 01, 2022	Oct. 02, 2021
Revenue from External Customer [Line Items]
Total revenue	$ 752,747	$ 717,240	$ 1,860,248	$ 1,813,001
Aggregates
Revenue from External Customer [Line Items]
Total revenue	163,524	160,317	448,397	431,201
Cement
Revenue from External Customer [Line Items]
Total revenue	112,489	87,645	241,858	207,953
Ready-mix concrete
Revenue from External Customer [Line Items]
Total revenue	189,081	183,114	530,001	525,208
Asphalt
Revenue from External Customer [Line Items]
Total revenue	106,804	116,364	218,083	238,674
Paving and related services
Revenue from External Customer [Line Items]
Total revenue	120,327	112,671	249,547	257,966
Other
Revenue from External Customer [Line Items]
Total revenue	60,522	57,129	172,362	151,999
Summit Materials, LLC
Revenue from External Customer [Line Items]
Total revenue	752,747	717,240	1,860,248	1,813,001
Summit Materials, LLC | Aggregates
Revenue from External Customer [Line Items]
Total revenue	163,524	160,317	448,397	431,201
Summit Materials, LLC | Cement
Revenue from External Customer [Line Items]
Total revenue	112,489	87,645	241,858	207,953
Summit Materials, LLC | Ready-mix concrete
Revenue from External Customer [Line Items]
Total revenue	189,081	183,114	530,001	525,208
Summit Materials, LLC | Asphalt
Revenue from External Customer [Line Items]
Total revenue	106,804	116,364	218,083	238,674
Summit Materials, LLC | Paving and related services
Revenue from External Customer [Line Items]
Total revenue	120,327	112,671	249,547	257,966
Summit Materials, LLC | Other
Revenue from External Customer [Line Items]
Total revenue	$ 60,522	$ 57,129	$ 172,362	$ 151,999

REVENUE RECOGNITION - Summary o

REVENUE RECOGNITION - Summary of Accounts Receivable, Net (Details) - USD ($) $ in Thousands	9 Months Ended
	Oct. 01, 2022	Jan. 01, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade accounts receivable	$ 299,467	$ 230,714
Construction contract receivables	57,734	47,054
Retention receivables	11,633	13,094
Receivables from related parties	0	292
Accounts receivable	368,834	291,154
Less: Allowance for doubtful accounts	(4,878)	(3,928)
Accounts receivable, net	$ 363,956	287,226
Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
General collection and billing period for retention receivables	1 year
Summit Materials, LLC
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade accounts receivable	$ 299,467	230,714
Construction contract receivables	57,734	47,054
Retention receivables	11,633	13,094
Receivables from related parties	0	292
Accounts receivable	368,834	291,154
Less: Allowance for doubtful accounts	(4,878)	(3,928)
Accounts receivable, net	$ 363,956	$ 287,226
Summit Materials, LLC | Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
General collection and billing period for retention receivables	1 year

INVENTORIES - Components of Inv

INVENTORIES - Components of Inventories (Details) - USD ($) $ in Thousands	Oct. 01, 2022	Jan. 01, 2022
Inventory [Line Items]
Aggregate stockpiles	$ 139,330	$ 130,640
Finished goods	33,502	22,690
Work in process	10,245	8,277
Raw materials	19,706	19,153
Total	202,783	180,760
Summit Materials, LLC
Inventory [Line Items]
Aggregate stockpiles	139,330	130,640
Finished goods	33,502	22,690
Work in process	10,245	8,277
Raw materials	19,706	19,153
Total	$ 202,783	$ 180,760

ACCRUED EXPENSES - Components o

ACCRUED EXPENSES - Components of Accrued Expenses (Details) - USD ($) $ in Thousands	Oct. 01, 2022	Jan. 01, 2022
Schedule Of Accrued Expenses [Line Items]
Interest	$ 8,926	$ 22,762
Payroll and benefits	27,869	38,894
Finance lease obligations	9,697	17,624
Insurance	21,759	20,480
Non-income taxes	26,800	19,409
Deferred asset purchase payments	4,238	4,912
Professional fees	1,683	1,524
Other	23,013	21,871
Total	123,985	147,476
Summit Materials, LLC
Schedule Of Accrued Expenses [Line Items]
Interest	8,926	22,762
Payroll and benefits	27,869	38,894
Finance lease obligations	9,697	17,624
Insurance	21,759	20,480
Non-income taxes	27,458	20,069
Deferred asset purchase payments	4,238	4,912
Professional fees	1,683	1,524
Other	23,013	21,871
Total	$ 124,643	$ 148,136

DEBT - Schedule of Debt (Detail

DEBT - Schedule of Debt (Details) - USD ($) $ in Thousands	Oct. 01, 2022	Jan. 01, 2022
Debt Instrument [Line Items]
Total debt	$ 1,509,068	$ 1,609,298
Current portion of long-term debt	6,354	6,354
Long-term debt	1,502,714	1,602,944
Gross amount	1,509,560
Debt discount	492
Summit Materials, LLC
Debt Instrument [Line Items]
Total debt	1,509,068	1,609,298
Current portion of long-term debt	6,354	6,354
Long-term debt	1,502,714	1,602,944
Gross amount	1,509,560
Debt discount	492
Senior Notes | Term Loan, due 2024
Debt Instrument [Line Items]
Total debt	509,068	609,298
Gross amount	509,600	610,000
Debt discount	500	700
Senior Notes | 6 1/2% Senior Notes, due 2027
Debt Instrument [Line Items]
Total debt	$ 300,000	300,000
Debt instrument interest rate (as a percent)	6.50%
Senior Notes | 5 1/4% Senior Notes Due 2029
Debt Instrument [Line Items]
Total debt	$ 700,000	700,000
Debt instrument interest rate (as a percent)	5.25%
Senior Notes | Summit Materials, LLC | Term Loan, due 2024
Debt Instrument [Line Items]
Total debt	$ 509,068	609,298
Gross amount	509,600	610,000
Debt discount	500	700
Senior Notes | Summit Materials, LLC | 6 1/2% Senior Notes, due 2027
Debt Instrument [Line Items]
Total debt	$ 300,000	300,000
Debt instrument interest rate (as a percent)	6.50%
Senior Notes | Summit Materials, LLC | 5 1/4% Senior Notes Due 2029
Debt Instrument [Line Items]
Total debt	$ 700,000	$ 700,000
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	Oct. 01, 2022 USD ($)
Debt Instrument [Line Items]
2022 (three months)	$ 1,588
2023	6,354
2024	501,618
2025	0
2026	0
2027	300,000
Thereafter	700,000
Total	1,509,560
Less: Original issue net discount	(492)
Less: Capitalized loan costs	(10,285)
Total debt	1,498,783
Summit Materials, LLC
Debt Instrument [Line Items]
2022 (three months)	1,588
2023	6,354
2024	501,618
2025	0
2026	0
2027	300,000
Thereafter	700,000
Total	1,509,560
Less: Original issue net discount	(492)
Less: Capitalized loan costs	(10,285)
Total debt	$ 1,498,783

DEBT - Senior Notes (Details)

DEBT - Senior Notes (Details) - USD ($)	Aug. 11, 2020	Mar. 15, 2019	Oct. 01, 2022	Jan. 01, 2022
Debt Instrument [Line Items]
Long-term debt			$ 1,509,068,000	$ 1,609,298,000
Issuers | 5 1/4% Senior Notes Due 2029
Debt Instrument [Line Items]
Long-term debt	$ 700,000,000
Senior notes, interest rate (as a percent)	5.25%
Proceeds from debt issuances	$ 690,400,000
Issuers | 6 1/2% Senior Notes, due 2027
Debt Instrument [Line Items]
Long-term debt		$ 300,000,000
Senior notes, interest rate (as a percent)		6.50%
Senior Notes | 5 1/4% Senior Notes Due 2029
Debt Instrument [Line Items]
Long-term debt			$ 700,000,000	700,000,000
Senior notes, interest rate (as a percent)			5.25%
Senior Notes | 6 1/2% Senior Notes, due 2027
Debt Instrument [Line Items]
Long-term debt			$ 300,000,000	$ 300,000,000
Senior notes, interest rate (as a percent)			6.50%
Senior Notes | Issuers | 5 1/4% Senior Notes Due 2029
Debt Instrument [Line Items]
Percentage of par value of senior notes	100%
Senior Notes | Issuers | 6 1/2% Senior Notes, due 2027
Debt Instrument [Line Items]
Percentage of par value of senior notes		100%
Proceeds net of related fees and expenses		$ 296,300,000

DEBT - Senior Secured Credit Fa

DEBT - Senior Secured Credit Facilities (Details) - USD ($)	9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021	Jan. 01, 2022
Debt Instrument [Line Items]
Repayments of term loan	$ 113,769,000	$ 323,802,000
Summit Materials, LLC
Debt Instrument [Line Items]
Repayments of term loan	113,769,000	$ 323,802,000
Term Loan, due 2024 | Summit Materials, LLC
Debt Instrument [Line Items]
Debt instrument, face amount	$ 650,000,000
Quarterly principal repayments percentage	0.25%
Effective interest rate	5.12%
Repayments of term loan	$ 95,600,000
Revolving Credit Facility | Summit Materials, LLC
Debt Instrument [Line Items]
Maximum borrowing capacity	345,000,000
Amount outstanding	0		$ 0
Remaining borrowing capacity	$ 324,900,000
Revolving Credit Facility | Summit Materials, LLC | Federal funds rate
Debt Instrument [Line Items]
Basis spread on variable rate	0.50%
Revolving Credit Facility | Summit Materials, LLC | LIBOR Plus 1%
Debt Instrument [Line Items]
Basis spread on variable rate	2%
Percentage added to base rate	1%
Revolving Credit Facility | Summit Materials, LLC | LIBOR
Debt Instrument [Line Items]
Basis spread on variable rate	3%
Letter of Credit | Summit Materials, LLC
Debt Instrument [Line Items]
Amount outstanding	$ 20,100,000
Senior Secured Credit Facilities | Summit Materials, LLC
Debt Instrument [Line Items]
First lien leverage ratio	4.75

DEBT - Summary of Activity for

DEBT - Summary of Activity for Deferred Financing Fees (Details) - USD ($) $ in Thousands	9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
Deferred Finance Costs, Own-share Lending Arrangement, Issuance Costs, Accumulated Amortization [Roll Forward]
Beginning balance	$ 13,049	$ 18,367
Amortization	(2,028)	(2,510)
Write off of deferred financing fees		(2,116)
Ending balance	11,021	13,741
Summit Materials, LLC
Deferred Finance Costs, Own-share Lending Arrangement, Issuance Costs, Accumulated Amortization [Roll Forward]
Beginning balance	13,049	18,367
Amortization	(2,028)	(2,510)
Write off of deferred financing fees		(2,116)
Ending balance	$ 11,021	$ 13,741

DEBT - Other (Details)

DEBT - Other (Details) - CAD ($)	Jan. 15, 2015	Oct. 01, 2022	Jan. 01, 2022
Canadian subsidiary credit agreement, Operating activities
Debt Instrument [Line Items]
Revolving credit commitment	$ 6,000,000
Canadian subsidiary credit agreement, Capital equipment
Debt Instrument [Line Items]
Revolving credit commitment	500,000
Canadian subsidiary credit agreement, Guarantees
Debt Instrument [Line Items]
Revolving credit commitment	$ 300,000
Canadian subsidiary credit agreement
Debt Instrument [Line Items]
Amount outstanding		$ 0	$ 0
Prime rate | Canadian subsidiary credit agreement, Operating activities
Debt Instrument [Line Items]
Basis spread on variable rate	0.20%
Prime rate | Canadian subsidiary credit agreement, Capital equipment
Debt Instrument [Line Items]
Basis spread on variable rate	0.90%
Summit Materials, LLC | Canadian subsidiary credit agreement, Operating activities
Debt Instrument [Line Items]
Revolving credit commitment	$ 6,000,000
Summit Materials, LLC | Canadian subsidiary credit agreement, Capital equipment
Debt Instrument [Line Items]
Revolving credit commitment	500,000
Summit Materials, LLC | Canadian subsidiary credit agreement, Guarantees
Debt Instrument [Line Items]
Revolving credit commitment	$ 300,000
Summit Materials, LLC | Canadian subsidiary credit agreement
Debt Instrument [Line Items]
Amount outstanding		$ 0	$ 0
Summit Materials, LLC | Prime rate | Canadian subsidiary credit agreement, Operating activities
Debt Instrument [Line Items]
Basis spread on variable rate	0.20%
Summit Materials, LLC | Prime rate | Canadian subsidiary credit agreement, Capital equipment
Debt Instrument [Line Items]
Basis spread on variable rate	0.90%

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($)	3 Months Ended		9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021	Oct. 01, 2022	Oct. 02, 2021	Jan. 01, 2022
Income Taxes [Line Items]
Income tax expense	$ 24,829,000	$ 20,513,000	$ 74,033,000	$ 33,478,000
Valuation allowance	1,113,000		1,113,000		$ 1,675,000
Income tax provision, interest or penalties recognized	0	0	0	0
Tax receivable agreement liability	327,501,000		327,501,000		326,548,000
Payments of distributions to affiliates			399,000	0
Tax Receivable Agreement
Income Taxes [Line Items]
Tax receivable agreement liability	327,500,000		327,500,000		$ 326,500,000
Summit Holdings LP
Income Taxes [Line Items]
Distributions to LP unitholders				0
Payments of distributions to affiliates			34,200,000
Summit Holdings LP | Third Party
Income Taxes [Line Items]
Distributions to LP unitholders			$ 400,000
Summit Holdings LP | Tax Receivable Agreement
Income Taxes [Line Items]
Percentage of benefits to be paid on tax receivable agreement			85%
Summit Materials, LLC
Income Taxes [Line Items]
Income tax expense	7,147,000	7,016,000	$ 19,557,000	12,531,000
Income tax provision, interest or penalties recognized	$ 0	$ 0	0	0
Payments of distributions to affiliates			$ 34,155,000	$ 2,500,000
Common Class A
Income Taxes [Line Items]
Exchanges during period (in shares)			2,000	1,440,983
Common Class A | Tax Receivable Agreement
Income Taxes [Line Items]
Exchanges during period (in shares)			2,000

EARNINGS PER SHARE - Schedule o

EARNINGS PER SHARE - Schedule of Basic to Diluted Income Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021	Oct. 01, 2022	Oct. 02, 2021
Reconciliation of basic to diluted loss per share
Net income attributable to Summit Inc.	$ 86,489	$ 74,204	$ 242,310	$ 108,346
Diluted net income attributable to Summit Inc.	$ 86,489	$ 74,204	$ 242,310	$ 108,346
LP Units
Reconciliation of basic to diluted loss per share
Anti dilutive shares excluded from calculation of earnings per share (in shares)	1,312,795	1,594,272	1,313,601	2,031,090
Common Class A And Restricted Stock
Reconciliation of basic to diluted loss per share
Weighted average shares of Class A stock outstanding (in shares)	117,917,058	118,473,530	118,365,801	117,258,431
Weighted average basic shares outstanding (in shares)	117,917,058	118,473,530	118,365,801	117,258,431
Basic loss per share (usd per share)	$ 0.73	$ 0.63	$ 2.05	$ 0.92
Common Class A
Reconciliation of basic to diluted loss per share
Weighted average shares of Class A stock outstanding (in shares)	117,774,592	118,272,955	118,216,997	117,040,207
Weighted average basic shares outstanding (in shares)	117,774,592	118,272,955	118,216,997	117,040,207
Basic loss per share (usd per share)	$ 0.73	$ 0.63	$ 2.05	$ 0.92
Add: warrants (in shares)	10,790	14,405	12,202	17,573
Weighted average dilutive shares outstanding (in shares)	118,404,098	119,291,646	119,098,936	118,360,615
Diluted loss per share (usd per share)	$ 0.73	$ 0.62	$ 2.03	$ 0.92
Common Class A | Add: stock options
Reconciliation of basic to diluted loss per share
Add: share-based payment arrangements (in shares)	78,799	125,164	93,993	310,990
Common Class A | Add: restricted stock units
Reconciliation of basic to diluted loss per share
Add: share-based payment arrangements (in shares)	279,684	680,980	485,174	812,702
Common Class A | Add: performance stock units
Reconciliation of basic to diluted loss per share
Add: share-based payment arrangements (in shares)	117,767	198,142	141,766	179,143
Restricted Stock
Reconciliation of basic to diluted loss per share
Add: Nonvested restricted stock awards of retirement eligible shares (in shares)	142,466	200,575	148,804	218,224

STOCKHOLDERS' EQUITY_MEMBERS'_3

STOCKHOLDERS' EQUITY/MEMBERS' INTEREST - Narrative (Details) - USD ($)	3 Months Ended		9 Months Ended
	Oct. 01, 2022	Apr. 02, 2022	Oct. 01, 2022	Mar. 31, 2022	Jan. 01, 2022
Schedule of Capitalization, Equity [Line Items]
Repurchases of common stock	$ 53,471,000	$ 47,509,000
Summit Holdings LP
Schedule of Capitalization, Equity [Line Items]
Noncontrolling interest elimination (as a percent)	1.10%		1.10%		1.10%
Common Class A
Schedule of Capitalization, Equity [Line Items]
Share repurchase program, authorized amount				$ 250,000,000
Repurchases of common stock (in shares)			3,427,510
Repurchases of common stock			$ 101,000,000

STOCKHOLDERS' EQUITY_MEMBERS'_4

STOCKHOLDERS' EQUITY/MEMBERS' INTEREST - Equity Offerings (Details) - shares	9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021	Jan. 01, 2022	Jan. 02, 2021
Common Class A
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance (in shares)	118,705,108	114,390,595
Exchanges during period (in shares)	2,000	1,440,983
Stock option exercises (in shares)	10,098	1,744,256
Repurchases of common stock (in shares)	(3,427,510)
Other equity transactions (in shares)	1,097,273	989,116
Ending balance (in shares)	116,386,969	118,564,950
Summit Materials, Inc. and Summit Holdings, LP
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance (in shares)	120,019,114	117,263,765
Exchanges during period (in shares)	0	0
Stock option exercises (in shares)	10,098	1,744,256
Repurchases of common stock (in shares)	(3,427,510)
Other equity transactions (in shares)	1,097,273	989,116
Ending balance (in shares)	117,698,975	119,997,137
LP Units | Summit Holdings LP
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Number of LP Units outstanding, beginning balance (in shares)	1,314,006	2,873,170
Number of LP Units exchanged (in shares)	(2,000)	(1,440,983)
Number of LP Units outstanding, ending balance (in shares)	1,312,006	1,432,187
Summit Materials Inc
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Ownership percentage	98.90%	98.80%	98.90%	97.50%

STOCKHOLDERS' EQUITY_MEMBERS'_5

STOCKHOLDERS' EQUITY/MEMBERS' INTEREST - Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
Changes in each component of accumulated other comprehensive loss
Beginning balance	$ 1,823,212	$ 1,616,268
Foreign currency translation adjustment, net of tax	(10,553)	467
Ending balance	1,971,224	1,771,764
Summit Materials, LLC
Changes in each component of accumulated other comprehensive loss
Foreign currency translation adjustment, net of tax	(14,113)	682
Change in retirement plans
Changes in each component of accumulated other comprehensive loss
Beginning balance	1,508	533
Ending balance	1,508	533
Change in retirement plans | Summit Materials, LLC
Changes in each component of accumulated other comprehensive loss
Beginning balance	(7,243)	(8,546)
Ending balance	(7,243)	(8,546)
Foreign currency translation adjustments
Changes in each component of accumulated other comprehensive loss
Beginning balance	5,575	4,670
Foreign currency translation adjustment, net of tax	(10,553)	467
Ending balance	(4,978)	5,137
Foreign currency translation adjustments | Summit Materials, LLC
Changes in each component of accumulated other comprehensive loss
Beginning balance	(8,783)	(10,037)
Foreign currency translation adjustment, net of tax	(14,113)	682
Ending balance	(22,896)	(9,355)
Accumulated other comprehensive income (loss)
Changes in each component of accumulated other comprehensive loss
Beginning balance	7,083	5,203
Ending balance	(3,470)	5,670
Accumulated other comprehensive income (loss) | Summit Materials, LLC
Changes in each component of accumulated other comprehensive loss
Beginning balance	(16,026)	(18,583)
Ending balance	$ (30,139)	$ (17,901)

SUPPLEMENTAL CASH FLOW INFORM_3

SUPPLEMENTAL CASH FLOW INFORMATION - Schedule of Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
Cash payments:
Interest	$ 70,184	$ 77,890
Payments for income taxes, net	15,888	6,694
Operating cash payments on operating leases	7,112	7,894
Operating cash payments on finance leases	890	1,722
Finance cash payments on finance leases	13,465	13,739
Non cash investing and financing activities:
Accrued liabilities for purchases of property, plant and equipment	16,778	12,188
Right of use assets obtained in exchange for operating lease obligations	13,302	6,476
Right of use assets obtained in exchange for finance leases obligations	258	600
Exchange of LP Units to shares of Class A common stock	62	43,796
Summit Materials, LLC
Cash payments:
Interest	70,184	77,890
Payments for income taxes, net	15,888	6,694
Operating cash payments on operating leases	7,112	7,894
Operating cash payments on finance leases	890	1,722
Finance cash payments on finance leases	13,465	13,739
Non cash investing and financing activities:
Accrued liabilities for purchases of property, plant and equipment	16,778	12,188
Right of use assets obtained in exchange for operating lease obligations	13,302	6,476
Right of use assets obtained in exchange for finance leases obligations	$ 258	$ 600

LEASES - Operating and Finance

LEASES - Operating and Finance Leases (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021	Oct. 01, 2022	Oct. 02, 2021	Jan. 01, 2022
Lease, Cost [Abstract]
Operating lease cost	$ 2,398	$ 1,755	$ 7,181	$ 5,175
Variable lease cost	70	90	225	263
Short-term lease cost	11,916	12,373	31,097	30,517
Financing lease cost:
Amortization of right-of-use assets	1,235	2,168	4,598	7,835
Interest on lease liabilities	239	475	879	1,689
Total lease cost	15,858	16,861	43,980	45,479
Operating leases:
Operating lease right-of-use assets	31,057		31,057		$ 30,150
Current operating lease liabilities	6,481		6,481		6,497
Noncurrent operating lease liabilities	29,945		29,945		28,880
Total operating lease liabilities	36,426		36,426		35,377
Finance leases:
Property and equipment, gross	52,558		52,558		68,982
Less accumulated depreciation	$ (29,204)		$ (29,204)		$ (31,404)
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Property, plant and equipment, net		Property, plant and equipment, net		Property, plant and equipment, net
Property and equipment, net	$ 23,354		$ 23,354		$ 37,578
Current finance lease liabilities	9,697		9,697		17,624
Long-term finance lease liabilities	8,246		8,246		14,982
Total finance lease liabilities	$ 17,943		$ 17,943		$ 32,606
Weighted average remaining lease term (years):
Operating leases	9 years 4 months 24 days		9 years 4 months 24 days		9 years 8 months 12 days
Finance lease	2 years 7 months 6 days		2 years 7 months 6 days		2 years 3 months 18 days
Weighted average discount rate:
Operating leases	4.40%		4.40%		4.40%
Finance leases	5.10%		5.10%		5.20%
Operating Leases
2022 (three months)	$ 1,967		$ 1,967
2023	7,571		7,571
2024	6,327		6,327
2025	4,570		4,570
2026	3,459		3,459
2027	2,705		2,705
Thereafter	18,711		18,711
Total lease payments	45,310		45,310
Less imputed interest	(8,884)		(8,884)
Present value of lease payments	36,426		36,426		$ 35,377
Finance Leases
2022 (three months)	3,870		3,870
2023	7,491		7,491
2024	2,936		2,936
2025	2,415		2,415
2026	980		980
2027	750		750
Thereafter	1,083		1,083
Total lease payments	19,525		19,525
Less imputed interest	(1,582)		(1,582)
Present value of lease payments	17,943		17,943		32,606
Summit Materials, LLC
Lease, Cost [Abstract]
Operating lease cost	2,398	1,755	7,181	5,175
Variable lease cost	70	90	225	263
Short-term lease cost	11,916	12,373	31,097	30,517
Financing lease cost:
Amortization of right-of-use assets	1,235	2,168	4,598	7,835
Interest on lease liabilities	239	475	879	1,689
Total lease cost	15,858	$ 16,861	43,980	$ 45,479
Operating leases:
Operating lease right-of-use assets	31,057		31,057		30,150
Current operating lease liabilities	6,481		6,481		6,497
Noncurrent operating lease liabilities	29,945		29,945		28,880
Total operating lease liabilities	36,426		36,426		35,377
Finance leases:
Property and equipment, gross	52,558		52,558		68,982
Less accumulated depreciation	$ (29,204)		$ (29,204)		$ (31,404)
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Property, plant and equipment, net		Property, plant and equipment, net		Property, plant and equipment, net
Property and equipment, net	$ 23,354		$ 23,354		$ 37,578
Current finance lease liabilities	9,697		9,697		17,624
Long-term finance lease liabilities	8,246		8,246		14,982
Total finance lease liabilities	$ 17,943		$ 17,943		$ 32,606
Weighted average remaining lease term (years):
Operating leases	9 years 4 months 24 days		9 years 4 months 24 days		9 years 8 months 12 days
Finance lease	2 years 7 months 6 days		2 years 7 months 6 days		2 years 3 months 18 days
Weighted average discount rate:
Operating leases	4.40%		4.40%		4.40%
Finance leases	5.10%		5.10%		5.20%
Operating Leases
2022 (three months)	$ 1,967		$ 1,967
2023	7,571		7,571
2024	6,327		6,327
2025	4,570		4,570
2026	3,459		3,459
2027	2,705		2,705
Thereafter	18,711		18,711
Total lease payments	45,310		45,310
Less imputed interest	(8,884)		(8,884)
Present value of lease payments	36,426		36,426		$ 35,377
Finance Leases
2022 (three months)	3,870		3,870
2023	7,491		7,491
2024	2,936		2,936
2025	2,415		2,415
2026	980		980
2027	750		750
Thereafter	1,083		1,083
Total lease payments	19,525		19,525
Less imputed interest	(1,582)		(1,582)
Present value of lease payments	$ 17,943		$ 17,943		$ 32,606

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Narrative (Details) - USD ($) $ in Millions	9 Months Ended
	Oct. 01, 2022	Jan. 01, 2022
Loss Contingencies [Line Items]
Anticipated costs	$ 109	$ 112.4
Term of purchase commitments	1 year
Site Restoration Obligations | Other noncurrent liabilities
Loss Contingencies [Line Items]
Site restoration obligation, non-current	$ 36.7	37.7
Site Restoration Obligations | Accrued expenses.
Loss Contingencies [Line Items]
Site restoration obligation, current	$ 4.1	7.4
Summit Materials, LLC
Loss Contingencies [Line Items]
Term of purchase commitments	1 year
Summit Materials, LLC | Site Restoration Obligations
Loss Contingencies [Line Items]
Anticipated costs	$ 109	112.4
Summit Materials, LLC | Site Restoration Obligations | Other noncurrent liabilities
Loss Contingencies [Line Items]
Site restoration obligation, non-current	36.7	37.7
Summit Materials, LLC | Site Restoration Obligations | Accrued expenses.
Loss Contingencies [Line Items]
Site restoration obligation, current	$ 4.1	$ 7.4

FAIR VALUE - Fair Value Measure

FAIR VALUE - Fair Value Measurements (Details) - Level 3 $ in Thousands	9 Months Ended
	Oct. 01, 2022 USD ($)	Oct. 02, 2021 USD ($)	Jan. 01, 2022 USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Current portion of acquisition-related liabilities and accrued expenses - contingent consideration	$ 133		$ 129
Acquisition-related liabilities and other noncurrent liabilities - contingent consideration	1,208		1,239
Adjustment to contingent consideration	0	$ 0
Summit Materials, LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Current portion of acquisition-related liabilities and accrued expenses - contingent consideration	133		129
Acquisition-related liabilities and other noncurrent liabilities - contingent consideration	1,208		$ 1,239
Adjustment to contingent consideration	$ 0	$ 0
Discount Rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration fair value measurement input	0.095
Discount Rate | Summit Materials, LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration fair value measurement input	0.095

FAIR VALUE - Carrying Value and

FAIR VALUE - Carrying Value and Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Oct. 01, 2022	Jan. 01, 2022
Financial Instruments
Current portion of long-term debt	$ 6,354	$ 6,354
Summit Materials, LLC
Financial Instruments
Current portion of long-term debt	6,354	6,354
Level 1
Financial Instruments
Current portion of long-term debt	6,400	6,400
Level 1 | Fair Value
Financial Instruments
Long-term debt	1,402,577	1,653,085
Level 1 | Carrying Value
Financial Instruments
Long-term debt	1,509,068	1,609,298
Level 1 | Summit Materials, LLC
Financial Instruments
Current portion of long-term debt	6,400	6,400
Level 1 | Summit Materials, LLC | Fair Value
Financial Instruments
Long-term debt	1,402,577	1,653,085
Level 1 | Summit Materials, LLC | Carrying Value
Financial Instruments
Long-term debt	1,509,068	1,609,298
Level 3 | Fair Value
Financial Instruments
Current portion of deferred consideration and noncompete obligations	12,082	12,981
Long term portion of deferred consideration and noncompete obligations	22,745	32,130
Level 3 | Carrying Value
Financial Instruments
Current portion of deferred consideration and noncompete obligations	12,082	12,981
Long term portion of deferred consideration and noncompete obligations	22,745	32,130
Level 3 | Summit Materials, LLC | Fair Value
Financial Instruments
Current portion of deferred consideration and noncompete obligations	12,082	12,981
Long term portion of deferred consideration and noncompete obligations	22,745	32,130
Level 3 | Summit Materials, LLC | Carrying Value
Financial Instruments
Current portion of deferred consideration and noncompete obligations	12,082	12,981
Long term portion of deferred consideration and noncompete obligations	$ 22,745	$ 32,130

SEGMENT INFORMATION - Financial

SEGMENT INFORMATION - Financial Data (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2022 USD ($)	Oct. 02, 2021 USD ($)	Oct. 01, 2022 USD ($) segment	Oct. 02, 2021 USD ($)	Jan. 01, 2022 USD ($)
Segment Reporting Information [Line Items]
Number of operating segments | segment			3
Number of reportable segments | segment			3
Total revenue	$ 752,747	$ 717,240	$ 1,860,248	$ 1,813,001
Income from operations before taxes	112,480	95,891	319,650	143,369
Interest expense	21,980	24,134	62,728	72,536
Depreciation, depletion and amortization	51,439	58,381	148,373	171,474
Accretion	694	701	2,110	2,177
Loss on debt financings	0	6,016	0	6,016
Tax receivable agreement expense	0	0	954	0
(Gain) loss on sale of businesses	(4,115)	113	(174,373)	(15,319)
Non-cash compensation	4,902	4,685	15,058	14,875
Other	(2,492)	363	(2,315)	682
Total Adjusted EBITDA	184,888	190,284	372,185	395,810
Total purchases of property, plant and equipment			189,008	170,070
Total depreciation, depletion, amortization and accretion	52,133	59,082	150,483	173,651
Total assets	4,284,955		4,284,955		$ 4,239,125
Operating segment
Segment Reporting Information [Line Items]
Total purchases of property, plant and equipment			181,081	169,458
Total depreciation, depletion, amortization and accretion	51,312	58,014	148,143	170,378
Total assets	3,655,556		3,655,556		3,649,022
Corporate, non-segment
Segment Reporting Information [Line Items]
Total Adjusted EBITDA	(4,109)	(11,463)	(26,400)	(36,306)
Total purchases of property, plant and equipment			7,927	612
Total depreciation, depletion, amortization and accretion	821	1,068	2,340	3,273
Total assets	629,399		629,399		590,103
West
Segment Reporting Information [Line Items]
Total revenue	439,411	369,250	1,075,393	958,351
West | Operating segment
Segment Reporting Information [Line Items]
Total Adjusted EBITDA	98,281	92,303	215,617	211,722
Total purchases of property, plant and equipment			85,462	85,137
Total depreciation, depletion, amortization and accretion	24,908	24,796	71,495	75,287
Total assets	1,625,846		1,625,846		1,512,298
East
Segment Reporting Information [Line Items]
Total revenue	193,421	255,490	525,064	635,659
(Gain) loss on sale of businesses			(174,400)
East | Operating segment
Segment Reporting Information [Line Items]
Total Adjusted EBITDA	44,119	69,084	98,949	138,113
Total purchases of property, plant and equipment			65,116	69,469
Total depreciation, depletion, amortization and accretion	15,445	22,809	48,655	66,306
Total assets	1,136,239		1,136,239		1,292,638
Cement
Segment Reporting Information [Line Items]
Total revenue	119,915	92,500	259,791	218,991
Cement | Operating segment
Segment Reporting Information [Line Items]
Total Adjusted EBITDA	46,597	40,360	84,019	82,281
Total purchases of property, plant and equipment			30,503	14,852
Total depreciation, depletion, amortization and accretion	10,959	10,409	27,993	28,785
Total assets	893,471		$ 893,471		844,086
Summit Materials, LLC
Segment Reporting Information [Line Items]
Number of operating segments | segment			3
Number of reportable segments | segment			3
Total revenue	752,747	717,240	$ 1,860,248	1,813,001
Income from operations before taxes	112,480	95,891	320,604	143,431
Interest expense	21,980	24,134	62,728	72,474
Depreciation, depletion and amortization	51,439	58,381	148,373	171,474
Accretion	694	701	2,110	2,177
Loss on debt financings	0	6,016	0	6,016
(Gain) loss on sale of businesses	(4,115)	113	(174,373)	(15,319)
Non-cash compensation	4,902	4,685	15,058	14,875
Other	(2,492)	363	(2,315)	682
Total Adjusted EBITDA	184,888	190,284	372,185	395,810
Total purchases of property, plant and equipment			189,008	170,070
Total depreciation, depletion, amortization and accretion	52,133	59,082	150,483	173,651
Total assets	4,100,489		4,100,489		4,035,559
Summit Materials, LLC | Operating segment
Segment Reporting Information [Line Items]
Total purchases of property, plant and equipment			181,081	169,458
Total depreciation, depletion, amortization and accretion	51,312	58,014	148,143	170,378
Total assets	3,655,556		3,655,556		3,649,022
Summit Materials, LLC | Corporate, non-segment
Segment Reporting Information [Line Items]
Total Adjusted EBITDA	(4,109)	(11,463)	(26,400)	(36,306)
Total purchases of property, plant and equipment			7,927	612
Total depreciation, depletion, amortization and accretion	821	1,068	2,340	3,273
Total assets	444,933		444,933		386,537
Summit Materials, LLC | West
Segment Reporting Information [Line Items]
Total revenue	439,411	369,250	1,075,393	958,351
Summit Materials, LLC | West | Operating segment
Segment Reporting Information [Line Items]
Total Adjusted EBITDA	98,281	92,303	215,617	211,722
Total purchases of property, plant and equipment			85,462	85,137
Total depreciation, depletion, amortization and accretion	24,908	24,796	71,495	75,287
Total assets	1,625,846		1,625,846		1,512,298
Summit Materials, LLC | East
Segment Reporting Information [Line Items]
Total revenue	193,421	255,490	525,064	635,659
(Gain) loss on sale of businesses			(174,400)
Summit Materials, LLC | East | Operating segment
Segment Reporting Information [Line Items]
Total Adjusted EBITDA	44,119	69,084	98,949	138,113
Total purchases of property, plant and equipment			65,116	69,469
Total depreciation, depletion, amortization and accretion	15,445	22,809	48,655	66,306
Total assets	1,136,239		1,136,239		1,292,638
Summit Materials, LLC | Cement
Segment Reporting Information [Line Items]
Total revenue	119,915	92,500	259,791	218,991
Summit Materials, LLC | Cement | Operating segment
Segment Reporting Information [Line Items]
Total Adjusted EBITDA	46,597	40,360	84,019	82,281
Total purchases of property, plant and equipment			30,503	14,852
Total depreciation, depletion, amortization and accretion	10,959	$ 10,409	27,993	$ 28,785
Total assets	$ 893,471		$ 893,471		$ 844,086

GUARANTOR AND NON-GUARANTOR F_3

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION - Schedule of Condensed Consolidating Balance Sheets (Details) - USD ($) $ in Thousands	Oct. 01, 2022	Jul. 02, 2022	Apr. 02, 2022	Jan. 01, 2022	Oct. 02, 2021	Jul. 03, 2021	Apr. 03, 2021	Jan. 02, 2021
Current assets:
Cash and cash equivalents	$ 471,666			$ 380,961
Accounts receivable, net	363,956			287,226
Cost and estimated earnings in excess of billings	33,568			7,600
Inventories	202,783			180,760
Total current assets	1,093,310			869,610
Property, plant and equipment, net	1,768,394			1,842,908
Goodwill	1,131,764			1,163,750
Intangible assets, net	67,253			69,396
Operating lease right-of-use assets	31,057			30,150
Total assets	4,284,955			4,239,125
Current liabilities:
Current portion of long-term debt	6,354			6,354
Current portion of acquisition-related liabilities	12,215			13,110
Accounts payable	166,592			128,232
Current operating lease liabilities	6,481			6,497
Billings in excess of costs and estimated earnings	7,143			7,401
Total current liabilities	322,770			309,070
Long-term debt	1,492,429			1,591,019
Acquisition-related liabilities	23,953			33,369
Noncurrent operating lease liabilities	29,945			28,880
Total liabilities	2,313,731			2,415,913
Total liabilities and stockholders’ equity/member's interest	4,284,955			4,239,125
Summit Materials, LLC
Current assets:
Cash and cash equivalents	437,299			380,961
Accounts receivable, net	363,956			287,226
Intercompany receivables	0			0
Cost and estimated earnings in excess of billings	33,568			7,600
Inventories	202,783			180,760
Other current assets	21,337			13,063
Total current assets	1,058,943			869,610
Property, plant and equipment, net	1,768,394			1,842,908
Goodwill	1,132,764			1,164,750
Intangible assets, net	67,253			69,396
Operating lease right-of-use assets	31,057			30,150
Other assets	42,078			58,745
Total assets	4,100,489			4,035,559
Current liabilities:
Current portion of long-term debt	6,354			6,354
Current portion of acquisition-related liabilities	12,215			13,110
Accounts payable	166,592			128,843
Accrued expenses	124,643			148,136
Current operating lease liabilities	6,481			6,497
Intercompany payables	0			0
Billings in excess of costs and estimated earnings	7,143			7,401
Total current liabilities	323,428			310,341
Long-term debt	1,492,429			1,591,019
Acquisition-related liabilities	23,953			33,369
Noncurrent operating lease liabilities	29,945			28,880
Other noncurrent liabilities	179,508			187,006
Total liabilities	2,049,263			2,150,615
Total member's interest	2,051,226	$ 2,039,348	$ 1,797,061	1,884,944	$ 1,838,190	$ 1,748,591	$ 1,655,471	$ 1,662,768
Total liabilities and stockholders’ equity/member's interest	4,100,489			4,035,559
Summit Materials, LLC | Eliminations
Current assets:
Cash and cash equivalents	(4,936)			(4,684)
Accounts receivable, net	(95)			59
Intercompany receivables	(2,163,476)			(2,113,528)
Cost and estimated earnings in excess of billings	0			0
Inventories	0			0
Other current assets	0			0
Total current assets	(2,168,507)			(2,118,153)
Property, plant and equipment, net	0			0
Goodwill	0			0
Intangible assets, net	0			0
Operating lease right-of-use assets	0			0
Other assets	(4,624,226)			(4,579,370)
Total assets	(6,792,733)			(6,697,523)
Current liabilities:
Current portion of long-term debt	0			0
Current portion of acquisition-related liabilities	0			0
Accounts payable	(95)			59
Accrued expenses	(4,936)			(4,684)
Current operating lease liabilities	0			0
Intercompany payables	(2,163,476)			(2,113,528)
Billings in excess of costs and estimated earnings	0			0
Total current liabilities	(2,168,507)			(2,118,153)
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	(2,332,928)			(2,282,574)
Total member's interest	(4,459,805)			(4,414,949)
Total liabilities and stockholders’ equity/member's interest	(6,792,733)			(6,697,523)
Summit Materials, LLC | Issuers | Reportable Legal Entities
Current assets:
Cash and cash equivalents	417,784			365,044
Accounts receivable, net	884			94
Intercompany receivables	338,861			366,619
Cost and estimated earnings in excess of billings	0			0
Inventories	0			0
Other current assets	4,969			3,036
Total current assets	762,498			734,793
Property, plant and equipment, net	15,610			10,013
Goodwill	0			0
Intangible assets, net	0			0
Operating lease right-of-use assets	4,902			5,612
Other assets	4,467,294			4,417,039
Total assets	5,250,304			5,167,457
Current liabilities:
Current portion of long-term debt	6,354			6,354
Current portion of acquisition-related liabilities	0			0
Accounts payable	2,462			6,284
Accrued expenses	36,384			55,440
Current operating lease liabilities	834			780
Intercompany payables	1,646,848			1,607,816
Billings in excess of costs and estimated earnings	0			0
Total current liabilities	1,692,882			1,676,674
Long-term debt	1,492,429			1,591,019
Acquisition-related liabilities	0			0
Noncurrent operating lease liabilities	9,013			9,647
Other noncurrent liabilities	4,754			5,173
Total liabilities	3,199,078			3,282,513
Total member's interest	2,051,226			1,884,944
Total liabilities and stockholders’ equity/member's interest	5,250,304			5,167,457
Summit Materials, LLC | Guarantors  | Reportable Legal Entities
Current assets:
Cash and cash equivalents	1,800			2,264
Accounts receivable, net	335,650			264,888
Intercompany receivables	1,824,615			1,746,909
Cost and estimated earnings in excess of billings	30,929			6,942
Inventories	196,350			175,211
Other current assets	15,215			8,920
Total current assets	2,404,559			2,205,134
Property, plant and equipment, net	1,674,139			1,742,721
Goodwill	1,076,936			1,104,019
Intangible assets, net	62,868			64,466
Operating lease right-of-use assets	21,124			19,693
Other assets	198,135			220,500
Total assets	5,437,761			5,356,533
Current liabilities:
Current portion of long-term debt	0			0
Current portion of acquisition-related liabilities	12,215			13,110
Accounts payable	151,916			114,405
Accrued expenses	90,110			94,858
Current operating lease liabilities	4,892			5,053
Intercompany payables	514,590			502,334
Billings in excess of costs and estimated earnings	6,314			6,960
Total current liabilities	780,037			736,720
Long-term debt	0			0
Acquisition-related liabilities	23,953			33,369
Noncurrent operating lease liabilities	16,778			15,101
Other noncurrent liabilities	221,041			227,348
Total liabilities	1,041,809			1,012,538
Total member's interest	4,395,952			4,343,995
Total liabilities and stockholders’ equity/member's interest	5,437,761			5,356,533
Summit Materials, LLC | Non-Guarantors | Reportable Legal Entities
Current assets:
Cash and cash equivalents	22,651			18,337
Accounts receivable, net	27,517			22,185
Intercompany receivables	0			0
Cost and estimated earnings in excess of billings	2,639			658
Inventories	6,433			5,549
Other current assets	1,153			1,107
Total current assets	60,393			47,836
Property, plant and equipment, net	78,645			90,174
Goodwill	55,828			60,731
Intangible assets, net	4,385			4,930
Operating lease right-of-use assets	5,031			4,845
Other assets	875			576
Total assets	205,157			209,092
Current liabilities:
Current portion of long-term debt	0			0
Current portion of acquisition-related liabilities	0			0
Accounts payable	12,309			8,095
Accrued expenses	3,085			2,522
Current operating lease liabilities	755			664
Intercompany payables	2,038			3,378
Billings in excess of costs and estimated earnings	829			441
Total current liabilities	19,016			15,100
Long-term debt	0			0
Acquisition-related liabilities	0			0
Noncurrent operating lease liabilities	4,154			4,132
Other noncurrent liabilities	118,134			118,906
Total liabilities	141,304			138,138
Total member's interest	63,853			70,954
Total liabilities and stockholders’ equity/member's interest	$ 205,157			$ 209,092

GUARANTOR AND NON-GUARANTOR F_4

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION - Schedule of Condensed Consolidating Statements of Operations (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021	Oct. 01, 2022	Oct. 02, 2021
Condensed Consolidating Statements of Operations
Revenue	$ 752,747	$ 717,240	$ 1,860,248	$ 1,813,001
Cost of revenue (excluding items shown separately below)	534,936	486,936	1,372,521	1,301,346
Depreciation, depletion, amortization and accretion	52,133	59,082	150,483	173,651
Operating income	127,062	125,017	204,003	195,881
Other income, net	(3,283)	(1,137)	(4,956)	(10,721)
(Gain) loss on sale of businesses	(4,115)	113	(174,373)	(15,319)
Income from operations before taxes	112,480	95,891	319,650	143,369
Income tax expense	24,829	20,513	74,033	33,478
Net income (loss) attributable to Summit Inc/LLC	86,489	74,204	242,310	108,346
Comprehensive income attributable to member of Summit Materials, LLC	78,826	71,008	231,757	108,813
Summit Materials, LLC
Condensed Consolidating Statements of Operations
Revenue	752,747	717,240	1,860,248	1,813,001
Cost of revenue (excluding items shown separately below)	534,936	486,936	1,372,521	1,301,346
General and administrative expenses	38,616	46,205	133,241	142,123
Depreciation, depletion, amortization and accretion	52,133	59,082	150,483	173,651
Operating income	127,062	125,017	204,003	195,881
Other income, net	(3,283)	(1,137)	(4,956)	(10,721)
Other (income) loss, net		4,879		(4,705)
Interest expense (income)	21,980	24,134	62,728	72,474
(Gain) loss on sale of businesses	(4,115)	113	(174,373)	(15,319)
Income from operations before taxes	112,480	95,891	320,604	143,431
Income tax expense	7,147	7,016	19,557	12,531
Net income (loss) attributable to Summit Inc/LLC	105,333	88,875	301,047	130,900
Comprehensive income attributable to member of Summit Materials, LLC	95,086	84,799	286,934	131,582
Summit Materials, LLC | Eliminations
Condensed Consolidating Statements of Operations
Revenue	(2,875)	(4,151)	(8,366)	(10,174)
Cost of revenue (excluding items shown separately below)	(2,875)	(4,151)	(8,366)	(10,174)
General and administrative expenses	0	0	0	0
Depreciation, depletion, amortization and accretion	0	0	0	0
Operating income	0	0	0	0
Other income, net	144,575		316,514
Other (income) loss, net		147,546		296,208
Interest expense (income)	0	0	0	0
(Gain) loss on sale of businesses	0	0	0	0
Income from operations before taxes	(144,575)	(147,546)	(316,514)	(296,208)
Income tax expense	0	0	0	0
Net income (loss) attributable to Summit Inc/LLC	(144,575)	(147,546)	(316,514)	(296,208)
Comprehensive income attributable to member of Summit Materials, LLC	(154,822)	(151,622)	(330,627)	(295,526)
Issuers | Summit Materials, LLC | Reportable Legal Entities
Condensed Consolidating Statements of Operations
Revenue	0	0	0	0
Cost of revenue (excluding items shown separately below)	0	0	0	0
General and administrative expenses	9,138	16,372	42,360	51,555
Depreciation, depletion, amortization and accretion	822	1,068	2,341	3,273
Operating income	(9,960)	(17,440)	(44,701)	(54,828)
Other income, net	(147,353)		(320,069)
Other (income) loss, net		(141,753)		(290,566)
Interest expense (income)	35,536	35,033	103,017	102,981
(Gain) loss on sale of businesses	(5,120)	0	(131,721)	0
Income from operations before taxes	106,977	89,280	304,072	132,757
Income tax expense	1,644	405	3,025	1,857
Net income (loss) attributable to Summit Inc/LLC	105,333	88,875	301,047	130,900
Comprehensive income attributable to member of Summit Materials, LLC	95,086	84,799	286,934	131,582
Guarantors  | Summit Materials, LLC | Reportable Legal Entities
Condensed Consolidating Statements of Operations
Revenue	718,510	686,736	1,770,642	1,735,193
Cost of revenue (excluding items shown separately below)	511,848	465,966	1,310,495	1,247,002
General and administrative expenses	27,717	28,373	85,816	87,968
Depreciation, depletion, amortization and accretion	48,442	55,081	139,280	161,783
Operating income	130,503	137,316	235,051	238,440
Other income, net	(399)		(1,384)
Other (income) loss, net		(1,044)		(9,784)
Interest expense (income)	(14,926)	(12,276)	(44,399)	(34,635)
(Gain) loss on sale of businesses	1,005	113	(42,652)	(15,319)
Income from operations before taxes	144,823	150,523	323,486	298,178
Income tax expense	4,119	5,634	13,985	8,314
Net income (loss) attributable to Summit Inc/LLC	140,704	144,889	309,501	289,864
Comprehensive income attributable to member of Summit Materials, LLC	140,704	144,889	309,501	289,864
Non-Guarantors | Summit Materials, LLC | Reportable Legal Entities
Condensed Consolidating Statements of Operations
Revenue	37,112	34,655	97,972	87,982
Cost of revenue (excluding items shown separately below)	25,963	25,121	70,392	64,518
General and administrative expenses	1,761	1,460	5,065	2,600
Depreciation, depletion, amortization and accretion	2,869	2,933	8,862	8,595
Operating income	6,519	5,141	13,653	12,269
Other income, net	(106)		(17)
Other (income) loss, net		130		(563)
Interest expense (income)	1,370	1,377	4,110	4,128
(Gain) loss on sale of businesses	0	0	0	0
Income from operations before taxes	5,255	3,634	9,560	8,704
Income tax expense	1,384	977	2,547	2,360
Net income (loss) attributable to Summit Inc/LLC	3,871	2,657	7,013	6,344
Comprehensive income attributable to member of Summit Materials, LLC	$ 14,118	$ 6,733	$ 21,126	$ 5,662

GUARANTOR AND NON-GUARANTOR F_5

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION - Schedule of Condensed Consolidating Statements of Cash Flows (Details) - USD ($) $ in Thousands	9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
Condensed Consolidating Statements of Operations
Net cash (used in) provided by operating activities	$ 132,191	$ 207,373
Cash flows from investing activities:
Acquisitions, net of cash acquired	(1,933)	(7,263)
Purchase of property, plant and equipment	(189,008)	(170,070)
Proceeds from the sale of property, plant, and equipment	8,298	8,827
Proceeds from sale of businesses	373,790	103,649
Other	(2,214)	(459)
Net cash provided by (used in) investing activities	188,933	(65,316)
Cash flows from financing activities:
Payments on long-term debt	(113,769)	(323,802)
Payments on acquisition-related liabilities	(12,964)	(9,755)
Distributions from partnership	(399)	0
Other	(774)	(951)
Net cash used in financing activities	(228,687)	(302,092)
Impact of foreign currency on cash	(1,732)	(63)
Net increase (decrease) in cash	90,705	(160,098)
Cash and cash equivalents—beginning of period	380,961	418,181
Cash and cash equivalents—end of period	471,666	258,083
Summit Materials, LLC
Condensed Consolidating Statements of Operations
Net cash (used in) provided by operating activities	131,580	207,373
Cash flows from investing activities:
Acquisitions, net of cash acquired	(1,933)	(7,263)
Purchase of property, plant and equipment	(189,008)	(170,070)
Proceeds from the sale of property, plant, and equipment	8,298	8,827
Proceeds from sale of businesses	373,790	103,649
Other	(2,214)	(459)
Net cash provided by (used in) investing activities	188,933	(65,316)
Cash flows from financing activities:
Proceeds from investment by member	(100,781)	32,416
Loans received from and payments made on loans from other Summit Companies	0	0
Payments on long-term debt	(113,769)	(323,802)
Payments on acquisition-related liabilities	(12,964)	(7,255)
Distributions from partnership	(34,155)	(2,500)
Other	(774)	(951)
Net cash used in financing activities	(262,443)	(302,092)
Impact of foreign currency on cash	(1,732)	(63)
Net increase (decrease) in cash	56,338	(160,098)
Cash and cash equivalents—beginning of period	380,961	418,181
Cash and cash equivalents—end of period	437,299	258,083
Summit Materials, LLC | Eliminations
Condensed Consolidating Statements of Operations
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Acquisitions, net of cash acquired	0	0
Purchase of property, plant and equipment	0	0
Proceeds from the sale of property, plant, and equipment	0	0
Proceeds from sale of businesses	0	0
Other	0	0
Net cash provided by (used in) investing activities	0	0
Cash flows from financing activities:
Proceeds from investment by member	0	0
Loans received from and payments made on loans from other Summit Companies	(252)	961
Payments on long-term debt	0	0
Payments on acquisition-related liabilities	0	0
Distributions from partnership	0	0
Other	0	0
Net cash used in financing activities	(252)	961
Impact of foreign currency on cash	0	0
Net increase (decrease) in cash	(252)	961
Cash and cash equivalents—beginning of period	(4,684)	(3,641)
Cash and cash equivalents—end of period	(4,936)	(2,680)
Summit Materials, LLC | Issuers | Reportable Legal Entities
Condensed Consolidating Statements of Operations
Net cash (used in) provided by operating activities	(109,265)	(121,357)
Cash flows from investing activities:
Acquisitions, net of cash acquired	0	0
Purchase of property, plant and equipment	(7,927)	(612)
Proceeds from the sale of property, plant, and equipment	0	0
Proceeds from sale of businesses	5,924	0
Other	0	0
Net cash provided by (used in) investing activities	(2,003)	(612)
Cash flows from financing activities:
Proceeds from investment by member	(102,713)	29,650
Loans received from and payments made on loans from other Summit Companies	402,030	240,746
Payments on long-term debt	(100,400)	(304,765)
Payments on acquisition-related liabilities	0	0
Distributions from partnership	(34,155)	(2,500)
Other	(754)	(951)
Net cash used in financing activities	164,008	(37,820)
Impact of foreign currency on cash	0	0
Net increase (decrease) in cash	52,740	(159,789)
Cash and cash equivalents—beginning of period	365,044	401,074
Cash and cash equivalents—end of period	417,784	241,285
Summit Materials, LLC | Guarantors  | Reportable Legal Entities
Condensed Consolidating Statements of Operations
Net cash (used in) provided by operating activities	225,563	304,403
Cash flows from investing activities:
Acquisitions, net of cash acquired	(1,933)	(7,263)
Purchase of property, plant and equipment	(177,028)	(161,224)
Proceeds from the sale of property, plant, and equipment	8,033	8,168
Proceeds from sale of businesses	367,866	103,649
Other	(2,214)	(459)
Net cash provided by (used in) investing activities	194,724	(57,129)
Cash flows from financing activities:
Proceeds from investment by member	1,932	2,766
Loans received from and payments made on loans from other Summit Companies	(396,330)	(232,861)
Payments on long-term debt	(13,369)	(18,393)
Payments on acquisition-related liabilities	(12,964)	(7,255)
Distributions from partnership	0	0
Other	(20)	0
Net cash used in financing activities	(420,751)	(255,743)
Impact of foreign currency on cash	0	0
Net increase (decrease) in cash	(464)	(8,469)
Cash and cash equivalents—beginning of period	2,264	10,287
Cash and cash equivalents—end of period	1,800	1,818
Summit Materials, LLC | Non-Guarantors | Reportable Legal Entities
Condensed Consolidating Statements of Operations
Net cash (used in) provided by operating activities	15,282	24,327
Cash flows from investing activities:
Acquisitions, net of cash acquired	0	0
Purchase of property, plant and equipment	(4,053)	(8,234)
Proceeds from the sale of property, plant, and equipment	265	659
Proceeds from sale of businesses	0	0
Other	0	0
Net cash provided by (used in) investing activities	(3,788)	(7,575)
Cash flows from financing activities:
Proceeds from investment by member	0	0
Loans received from and payments made on loans from other Summit Companies	(5,448)	(8,846)
Payments on long-term debt	0	(644)
Payments on acquisition-related liabilities	0	0
Distributions from partnership	0	0
Other	0	0
Net cash used in financing activities	(5,448)	(9,490)
Impact of foreign currency on cash	(1,732)	(63)
Net increase (decrease) in cash	4,314	7,199
Cash and cash equivalents—beginning of period	18,337	10,461
Cash and cash equivalents—end of period	$ 22,651	$ 17,660