Summit Materials (SUM) 10-K 16 Feb 23 2022 FY Annual report Financial data

Cover

Cover - USD ($) $ in Billions	12 Months Ended
	Dec. 31, 2022	Feb. 13, 2023	Jul. 02, 2022
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Current Fiscal Year End Date	--12-31
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	1801 California Street
Entity Address, Address Line Two	Suite 3500
Entity Address, City or Town	Denver
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80202
City Area Code	303
Local Phone Number	893-0012
Title of 12(b) Security	Class A Common Stock (par value $.01 per share)
Trading Symbol	SUM
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 2.7
Documents Incorporated by Reference	Certain information required by Items 10, 11, 12, 13 and 14 of Part III incorporate information by reference from Summit Materials, Inc.’s definitive proxy statement relating to its 2023 annual meeting of stockholders to be filed with the Securities and Exchange Commission within 120 days after the close of Summit Materials, Inc.’s most recent fiscal year.
Entity Central Index Key	0001621563
Amendment Flag	false
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Common Class A
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		118,427,867
Common Class B
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		99
Summit Materials, LLC
Document Information [Line Items]
Entity File Number	333-187556
Entity Registrant Name	SUMMIT MATERIALS, LLC
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	26-4138486
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Central Index Key	0001571371
Amendment Flag	false
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2022
Auditor [Line Items]
Auditor Name	KPMG LLP
Auditor Location	Denver, CO
Auditor Firm ID	185
Summit Materials, LLC
Auditor [Line Items]
Auditor Name	KPMG LLP
Auditor Location	Denver, CO
Auditor Firm ID	185

Consolidated Balance Sheets - S

Consolidated Balance Sheets - Summit Materials Inc - USD ($) $ in Thousands	Dec. 31, 2022	Jan. 01, 2022
Current assets:
Cash and cash equivalents	$ 520,451	$ 380,961
Accounts receivable, net	256,669	287,226
Costs and estimated earnings in excess of billings	6,510	7,600
Inventories	212,491	180,760
Other current assets	20,787	11,827
Current assets held for sale	1,468	1,236
Total current assets	1,018,376	869,610
Property, plant and equipment, net	1,813,702	1,842,908
Goodwill	1,132,546	1,163,750
Intangible assets, net	71,384	69,396
Deferred tax assets	136,986	204,566
Operating lease right-of-use assets	37,889	30,150
Other assets	44,809	58,745
Total assets	4,255,692	4,239,125
Current liabilities:
Current portion of debt	5,096	6,354
Current portion of acquisition-related liabilities	13,718	13,110
Accounts payable	104,031	128,232
Accrued expenses	119,967	147,476
Current operating lease liabilities	7,296	6,497
Billings in excess of costs and estimated earnings	5,739	7,401
Total current liabilities	255,847	309,070
Long-term debt	1,488,569	1,591,019
Acquisition-related liabilities	29,051	33,369
Tax receivable agreement liability	327,812	326,548
Noncurrent operating lease liabilities	35,737	28,880
Other noncurrent liabilities	106,686	127,027
Total liabilities	2,243,702	2,415,913
Commitments and contingencies
Stockholders' equity / Member's interest
Additional paid-in capital	1,404,122	1,326,340
Accumulated earnings	590,895	478,956
Accumulated other comprehensive income	3,084	7,083
Stockholders’ equity	1,999,286	1,813,567
Noncontrolling interest in Summit Holdings	12,704	9,645
Total stockholders’ equity	2,011,990	1,823,212
Total liabilities and stockholders' equity / member's interest	4,255,692	4,239,125
Common Class A
Stockholders' equity / Member's interest
Common stock	1,185	1,188
Common Class B
Stockholders' equity / Member's interest
Common stock	$ 0	$ 0

Consolidated Balance Sheets -_2

Consolidated Balance Sheets - Summit Materials Inc (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 29, 2022	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Common Class A
Common stock, par value (USD per share)	$ 0.01		$ 0.01
Common stock, shares authorized (in shares)	1,000,000,000		1,000,000,000
Common stock, shares issued (in shares)	118,408,655	1,979,214	118,705,108	116,369,809	116,369,809
Common stock, shares outstanding (in shares)	118,408,655		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		99

Consolidated Balance Sheets -_3

Consolidated Balance Sheets - Summit Materials LLC - USD ($) $ in Thousands	Dec. 31, 2022	Jan. 01, 2022
Current assets:
Cash and cash equivalents	$ 520,451	$ 380,961
Accounts receivable, net	256,669	287,226
Costs and estimated earnings in excess of billings	6,510	7,600
Inventories	212,491	180,760
Other current assets	20,787	11,827
Current assets held for sale	1,468	1,236
Total current assets	1,018,376	869,610
Property, plant and equipment, net	1,813,702	1,842,908
Goodwill	1,132,546	1,163,750
Intangible assets, net	71,384	69,396
Operating lease right-of-use assets	37,889	30,150
Other assets	44,809	58,745
Total assets	4,255,692	4,239,125
Current liabilities:
Current portion of debt	5,096	6,354
Current portion of acquisition-related liabilities	13,718	13,110
Accounts payable	104,031	128,232
Accrued expenses	119,967	147,476
Current operating lease liabilities	7,296	6,497
Billings in excess of costs and estimated earnings	5,739	7,401
Total current liabilities	255,847	309,070
Long-term debt	1,488,569	1,591,019
Acquisition-related liabilities	29,051	33,369
Noncurrent operating lease liabilities	35,737	28,880
Other noncurrent liabilities	106,686	127,027
Total liabilities	2,243,702	2,415,913
Commitments and contingencies (see note 15)
Stockholders' equity / Member's interest
Accumulated earnings	590,895	478,956
Accumulated other comprehensive income	3,084	7,083
Total liabilities and stockholders' equity / member's interest	4,255,692	4,239,125
Summit Materials, LLC
Current assets:
Cash and cash equivalents	520,451	380,961
Accounts receivable, net	256,669	287,226
Costs and estimated earnings in excess of billings	6,510	7,600
Inventories	212,491	180,760
Other current assets	20,787	11,827
Current assets held for sale	1,468	1,236
Total current assets	1,018,376	869,610
Property, plant and equipment, net	1,813,702	1,842,908
Goodwill	1,133,546	1,164,750
Intangible assets, net	71,384	69,396
Operating lease right-of-use assets	37,889	30,150
Other assets	44,809	58,745
Total assets	4,119,706	4,035,559
Current liabilities:
Current portion of debt	5,096	6,354
Current portion of acquisition-related liabilities	13,718	13,110
Accounts payable	104,430	128,843
Accrued expenses	120,708	148,136
Current operating lease liabilities	7,296	6,497
Billings in excess of costs and estimated earnings	5,739	7,401
Total current liabilities	256,987	310,341
Long-term debt	1,488,569	1,591,019
Acquisition-related liabilities	29,051	33,369
Noncurrent operating lease liabilities	35,737	28,880
Other noncurrent liabilities	166,212	187,006
Total liabilities	1,976,556	2,150,615
Stockholders' equity / Member's interest
Members' equity	1,425,278	1,507,859
Accumulated earnings	739,248	393,111
Accumulated other comprehensive income	(21,376)	(16,026)
Total members' interest	2,143,150	1,884,944
Total liabilities and stockholders' equity / member's interest	$ 4,119,706	$ 4,035,559

Consolidated Statements of Oper

Consolidated Statements of Operations - Summit Materials Inc - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021
Revenue:
Revenue	$ 2,412,522	$ 2,409,669	$ 2,332,451
Cost of revenue (excluding items shown separately below):
Cost of revenue	1,763,177	1,736,410	1,710,654
General and administrative expenses	190,218	196,728	182,873
Depreciation, depletion, amortization and accretion	200,450	229,366	221,320
Gain on sale of property, plant and equipment	(10,370)	(5,900)	(7,569)
Operating income	269,047	253,065	225,173
Interest expense	86,969	92,240	103,595
Loss on debt financings	1,737	6,016	4,064
Tax receivable agreement expense (benefit)	1,566	(6,779)	(7,559)
Loss (gain) on sale of businesses	(172,389)	(20,011)	0
Other income, net	(10,324)	(17,038)	(3,982)
Income from operations before taxes	361,488	198,637	129,055
Income tax expense	85,545	44,356	(12,185)
Net income	275,943	154,281	141,240
Net income attributable to Summit Holdings	3,798	2,097	3,273
Net income attributable to Summit Inc/LLC	$ 272,145	$ 152,184	$ 137,967
Common Class A
Earnings per share of Class A common stock:
Basic (USD per share)	$ 2.27	$ 1.27	$ 1.19
Diluted (USD per share)	$ 2.26	$ 1.26	$ 1.18
Weighted average shares of Class A common stock:
Basic (in shares)	119,747,056	119,415,448	115,993,963
Diluted (in shares)	120,628,459	120,721,146	116,610,982
Common Class A and Restricted Stock
Earnings per share of Class A common stock:
Basic (USD per share)	$ 2.27	$ 1.27	$ 1.19
Weighted average shares of Class A common stock:
Basic (in shares)	119,894,444	119,629,294	116,206,406
Excluding delivery and subcontract revenue
Revenue:
Revenue	$ 2,222,084	$ 2,232,696	$ 2,134,754
Cost of revenue (excluding items shown separately below):
Cost of revenue	1,572,739	1,559,437	1,512,957
Product
Revenue:
Revenue	1,933,530	1,923,285	1,824,679
Cost of revenue (excluding items shown separately below):
Cost of revenue	1,344,944	1,314,416	1,254,849
Service
Revenue:
Revenue	288,554	309,411	310,075
Cost of revenue (excluding items shown separately below):
Cost of revenue	227,795	245,021	258,108
Delivery and subcontract revenue
Revenue:
Revenue	190,438	176,973	197,697
Cost of revenue (excluding items shown separately below):
Cost of revenue	$ 190,438	$ 176,973	$ 197,697

Consolidated Statements of Op_2

Consolidated Statements of Operations - Summit Materials LLC - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021
Revenue:
Revenue	$ 2,412,522	$ 2,409,669	$ 2,332,451
Cost of revenue (excluding items shown separately below):
Cost of revenue	1,763,177	1,736,410	1,710,654
General and administrative expenses	190,218	196,728	182,873
Depreciation, depletion, amortization and accretion	200,450	229,366	221,320
Gain on sale of property, plant and equipment	(10,370)	(5,900)	(7,569)
Operating income	269,047	253,065	225,173
Interest expense	86,969	92,240	103,595
Loss on debt financings	1,737	6,016	4,064
Loss (gain) on sale of businesses	(172,389)	(20,011)	0
Other income, net	(10,324)	(17,038)	(3,982)
Income from operations before taxes	361,488	198,637	129,055
Income tax expense	85,545	44,356	(12,185)
Net income attributable to Summit Inc/LLC	272,145	152,184	137,967
Summit Materials, LLC
Revenue:
Revenue	2,412,522	2,409,669	2,332,451
Cost of revenue (excluding items shown separately below):
Cost of revenue	1,763,177	1,736,410	1,710,654
General and administrative expenses	190,218	196,728	182,873
Depreciation, depletion, amortization and accretion	200,450	229,366	221,320
Gain on sale of property, plant and equipment	(10,370)	(5,900)	(7,569)
Operating income	269,047	253,065	225,173
Interest expense	86,969	92,178	103,291
Loss on debt financings	1,737	6,016	4,064
Loss (gain) on sale of businesses	(172,389)	(20,011)	0
Other income, net	(9,992)	(17,038)	(3,982)
Income from operations before taxes	362,722	191,920	121,800
Income tax expense	16,585	20,949	1,063
Net income attributable to Summit Inc/LLC	346,137	170,971	120,737
Excluding delivery and subcontract revenue
Revenue:
Revenue	2,222,084	2,232,696	2,134,754
Cost of revenue (excluding items shown separately below):
Cost of revenue	1,572,739	1,559,437	1,512,957
Excluding delivery and subcontract revenue | Summit Materials, LLC
Revenue:
Revenue	2,222,084	2,232,696	2,134,754
Cost of revenue (excluding items shown separately below):
Cost of revenue	1,572,739	1,559,437	1,512,957
Product
Revenue:
Revenue	1,933,530	1,923,285	1,824,679
Cost of revenue (excluding items shown separately below):
Cost of revenue	1,344,944	1,314,416	1,254,849
Product | Summit Materials, LLC
Revenue:
Revenue	1,933,530	1,923,285	1,824,679
Cost of revenue (excluding items shown separately below):
Cost of revenue	1,344,944	1,314,416	1,254,849
Service
Revenue:
Revenue	288,554	309,411	310,075
Cost of revenue (excluding items shown separately below):
Cost of revenue	227,795	245,021	258,108
Service | Summit Materials, LLC
Revenue:
Revenue	288,554	309,411	310,075
Cost of revenue (excluding items shown separately below):
Cost of revenue	227,795	245,021	258,108
Delivery and subcontract revenue
Revenue:
Revenue	190,438	176,973	197,697
Cost of revenue (excluding items shown separately below):
Cost of revenue	190,438	176,973	197,697
Delivery and subcontract revenue | Summit Materials, LLC
Revenue:
Revenue	190,438	176,973	197,697
Cost of revenue (excluding items shown separately below):
Cost of revenue	$ 190,438	$ 176,973	$ 197,697

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - Summit Materials Inc - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021
Statement of Comprehensive Income [Abstract]
Net income	$ 275,943	$ 154,281	$ 141,240
Other comprehensive income (loss):
Postretirement liability adjustment	6,481	1,303	(2,229)
Foreign currency translation adjustment	(11,831)	1,254	4,617
Less tax effect of other comprehensive (loss) income items	1,291	(615)	(575)
Other comprehensive income (loss)	(4,059)	1,942	1,813
Comprehensive income	271,884	156,223	143,053
Less comprehensive income attributable to Summit Holdings	3,738	2,159	3,331
Comprehensive income attributable to Summit LLC	$ 268,146	$ 154,064	$ 139,722

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Income - Summit Materials LLC - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021
Net income	$ 275,943	$ 154,281	$ 141,240
Other comprehensive income (loss):
Postretirement liability adjustment	6,481	1,303	(2,229)
Foreign currency translation adjustment	(11,831)	1,254	4,617
Other comprehensive income (loss)	(4,059)	1,942	1,813
Comprehensive income attributable to Summit LLC	268,146	154,064	139,722
Summit Materials, LLC
Net income	346,137	170,971	120,737
Other comprehensive income (loss):
Postretirement liability adjustment	6,481	1,303	(2,229)
Foreign currency translation adjustment	(11,831)	1,254	4,617
Other comprehensive income (loss)	(5,350)	2,557	2,388
Comprehensive income attributable to Summit LLC	$ 340,787	$ 173,528	$ 123,125

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - Summit Materials Inc - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021
Cash flows from operating activities:
Net income	$ 275,943	$ 154,281	$ 141,240
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, depletion, amortization and accretion	212,501	235,278	227,817
Share-based compensation expense	18,347	19,705	28,857
Net gain on asset and business disposals	(182,263)	(25,559)	(7,548)
Non-cash loss on debt financings	915	2,116	4,064
Change in deferred tax asset, net	69,568	24,685	(18,384)
Other	(1,447)	(2,249)	619
Decrease (increase) in operating assets, net of acquisitions and dispositions:
Accounts receivable, net	10,749	(31,292)	5,467
Inventories	(63,247)	3,815	3,339
Costs and estimated earnings in excess of billings	(4,960)	(394)	4,535
Other current assets	(7,368)	(2,483)	472
Other assets	(6,946)	7,748	10,264
(Decrease) increase in operating liabilities, net of acquisitions and dispositions:
Accounts payable	(9,218)	4,593	(4,231)
Accrued expenses	(25,200)	(7,030)	15,476
Billings in excess of costs and estimated earnings	(768)	(7,138)	2,616
Tax receivable agreement liability	1,264	4,868	(5,285)
Other liabilities	(3,772)	(19,015)	(449)
Net cash provided by operating activities	284,098	361,929	408,869
Cash flows from investing activities:
Acquisitions, net of cash acquired	(22,730)	(19,513)	(123,477)
Purchases of property, plant and equipment	(266,733)	(211,982)	(177,249)
Proceeds from the sale of property, plant and equipment	15,374	11,674	14,018
Proceeds from sale of businesses	373,073	128,337	0
Other	(3,162)	236	1,121
Net cash provided by (used in) investing activities	95,822	(91,248)	(285,587)
Cash flows from financing activities:
Proceeds from debt issuances	0	0	700,000
Debt issuance costs	(1,557)	0	(9,605)
Payments on debt	(122,536)	(329,010)	(674,045)
Payments on acquisition-related liabilities	(13,428)	(10,360)	(33,257)
Distributions from partnership	(678)	0	0
Repurchases of common stock	(100,980)	0	0
Proceeds from stock option exercises	213	32,451	1,043
Other	(27)	(1,008)	(907)
Net cash used in financing activities	(238,993)	(307,927)	(16,771)
Impact of foreign currency on cash	(1,437)	26	351
Net increase (decrease) in cash	139,490	(37,220)	106,862
Cash and cash equivalents—beginning of period	380,961	418,181	311,319
Cash and cash equivalents—end of period	$ 520,451	$ 380,961	$ 418,181

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows - Summit Materials LLC - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021
Cash flows from operating activities:
Net income	$ 275,943	$ 154,281	$ 141,240
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, depletion, amortization and accretion	212,501	235,278	227,817
Share-based compensation expense	18,347	19,705	28,857
Net gain on asset and business disposals	(182,263)	(25,559)	(7,548)
Non-cash loss on debt financings	915	2,116	4,064
Change in deferred tax asset, net	69,568	24,685	(18,384)
Other	(1,447)	(2,249)	619
Decrease (increase) in operating assets, net of acquisitions and dispositions:
Accounts receivable, net	10,749	(31,292)	5,467
Inventories	(63,247)	3,815	3,339
Costs and estimated earnings in excess of billings	(4,960)	(394)	4,535
Other current assets	(7,368)	(2,483)	472
Other assets	(6,946)	7,748	10,264
(Decrease) increase in operating liabilities, net of acquisitions and dispositions:
Accounts payable	(9,218)	4,593	(4,231)
Accrued expenses	(25,200)	(7,030)	15,476
Billings in excess of costs and estimated earnings	(768)	(7,138)	2,616
Other liabilities	(3,772)	(19,015)	(449)
Net cash provided by operating activities	284,098	361,929	408,869
Cash flows from investing activities:
Acquisitions, net of cash acquired	(22,730)	(19,513)	(123,477)
Purchases of property, plant and equipment	(266,733)	(211,982)	(177,249)
Proceeds from the sale of property, plant and equipment	15,374	11,674	14,018
Proceeds from sale of businesses	373,073	128,337	0
Other	(3,162)	236	1,121
Net cash provided by (used in) investing activities	95,822	(91,248)	(285,587)
Cash flows from financing activities:
Proceeds from debt issuances	0	0	700,000
Debt issuance costs	(1,557)	0	(9,605)
Payments on debt	(122,536)	(329,010)	(674,045)
Payments on acquisition-related liabilities	(13,428)	(10,360)	(33,257)
Distributions	(678)	0	0
Other	(27)	(1,008)	(907)
Net cash used in financing activities	(238,993)	(307,927)	(16,771)
Impact of foreign currency on cash	(1,437)	26	351
Net increase (decrease) in cash	139,490	(37,220)	106,862
Cash and cash equivalents—beginning of period	380,961	418,181	311,319
Cash and cash equivalents—end of period	520,451	380,961	418,181
Summit Materials, LLC
Cash flows from operating activities:
Net income	346,137	170,971	120,737
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, depletion, amortization and accretion	212,501	235,216	227,513
Share-based compensation expense	18,347	19,705	28,857
Net gain on asset and business disposals	(182,263)	(25,559)	(7,548)
Non-cash loss on debt financings	915	2,116	4,064
Change in deferred tax asset, net	224	12,496	(2,862)
Other	(1,447)	(2,249)	619
Decrease (increase) in operating assets, net of acquisitions and dispositions:
Accounts receivable, net	10,749	(31,292)	5,467
Inventories	(63,247)	3,815	3,339
Costs and estimated earnings in excess of billings	(4,960)	(394)	4,535
Other current assets	(7,368)	(2,483)	472
Other assets	(6,946)	7,748	10,264
(Decrease) increase in operating liabilities, net of acquisitions and dispositions:
Accounts payable	(9,431)	4,593	(4,231)
Accrued expenses	(25,118)	(6,601)	15,476
Billings in excess of costs and estimated earnings	(768)	(7,138)	2,616
Other liabilities	(3,772)	(19,015)	(449)
Net cash provided by operating activities	283,553	361,929	408,869
Cash flows from investing activities:
Acquisitions, net of cash acquired	(22,730)	(19,513)	(123,477)
Purchases of property, plant and equipment	(266,733)	(211,982)	(177,249)
Proceeds from the sale of property, plant and equipment	15,374	11,674	14,018
Proceeds from sale of businesses	373,073	128,337	0
Other	(3,162)	236	1,121
Net cash provided by (used in) investing activities	95,822	(91,248)	(285,587)
Cash flows from financing activities:
Capital (distributions to) contributions by member	(41,508)	32,451	1,043
Proceeds from debt issuances	0	0	700,000
Debt issuance costs	(1,557)	0	(9,605)
Payments on debt	(122,536)	(329,010)	(674,045)
Payments on acquisition-related liabilities	(13,428)	(7,860)	(30,757)
Distributions	(59,392)	(2,500)	(2,500)
Other	(27)	(1,008)	(907)
Net cash used in financing activities	(238,448)	(307,927)	(16,771)
Impact of foreign currency on cash	(1,437)	26	351
Net increase (decrease) in cash	139,490	(37,220)	106,862
Cash and cash equivalents—beginning of period	380,961	418,181	311,319
Cash and cash equivalents—end of period	$ 520,451	$ 380,961	$ 418,181

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - Summit Materials Inc - USD ($) $ in Thousands	Total	Common Class A	Common Class B	Accumulated Earnings	Accumulated Other Comprehensive Income (Loss)	Common Stock Common Class A	Common Stock Common Class B	Additional Paid-in Capital	Noncontrolling Interest	Summit Materials, LLC	Summit Materials, LLC Accumulated Earnings	Summit Materials, LLC Accumulated Other Comprehensive Income (Loss)
Beginning balance stockholders' equity at Dec. 28, 2019	$ 1,444,773			$ 188,805	$ 3,448	$ 1,134	$ 0	$ 1,234,020	$ 17,366
Beginning balance stockholders' equity (in shares) at Dec. 28, 2019		116,369,809				113,309,385	99
Increase (Decrease) In Stockholders' Equity [Rollforward]
Net income	141,240			137,967					3,273	$ 120,737	$ 120,737
LP Unit exchanges (in shares)						376,487
LP Unit exchanges	0					$ 4		2,226	(2,230)
Other comprehensive income (loss), net of tax	1,813				1,755				58	2,388		$ 2,388
Stock option exercises (in shares)						54,517
Stock option exercises	1,043					$ 1		1,042
Share-based compensation	28,857							28,857		28,857
Shares redeemed to settle taxes and other (in shares)						650,206
Shares redeemed to settle taxes and other	(1,458)					$ 6		(1,464)		(907)
Ending balance stockholders' equity at Jan. 02, 2021	1,616,268			326,772	5,203	$ 1,145	$ 0	1,264,681	18,467
Ending balance stockholders' equity (in shares) at Jan. 02, 2021		116,369,809				114,390,595	99
Increase (Decrease) In Stockholders' Equity [Rollforward]
Net income	154,281			152,184					2,097	170,971	170,971
LP Unit exchanges (in shares)		1,559,164				1,559,164
LP Unit exchanges	0					$ 16		10,965	(10,981)
Other comprehensive income (loss), net of tax	$ 1,942				1,880				62	2,557		2,557
Stock option exercises (in shares)	1,745,940	1,745,940				1,745,940
Stock option exercises	$ 32,451					$ 17		32,434
Share-based compensation	19,705							19,705		19,705
Shares redeemed to settle taxes and other (in shares)		1,009,409				1,009,409
Shares redeemed to settle taxes and other	(1,435)					$ 10		(1,445)		(1,008)
Ending balance stockholders' equity at Jan. 01, 2022	1,823,212			478,956	7,083	$ 1,188	$ 0	1,326,340	9,645
Ending balance stockholders' equity (in shares) at Jan. 01, 2022		118,705,108	99			118,705,108	99
Increase (Decrease) In Stockholders' Equity [Rollforward]
Net income	275,943			272,145					3,798	346,137	$ 346,137
LP Unit exchanges (in shares)		2,002				2,002
LP Unit exchanges	0							34	(34)
Other comprehensive income (loss), net of tax	(4,059)				(3,999)				(60)	(5,350)		$ (5,350)
Stock option exercises (in shares)		10,691				10,691
Stock option exercises	213							213
Share-based compensation	18,347							18,347		18,347
Dividend (0.017/share)	(2)			(59,260)		$ 20		59,443	(205)
Dividend (in shares)						1,979,214
Repurchases of common stock	(100,980)			(100,946)		$ (34)		(319)	319
Repurchases of common stock (in shares)		(3,427,510)				(3,427,510)
Distributions from partnership	(676)								(676)
Shares redeemed to settle taxes and other (in shares)		1,139,150				1,139,150
Shares redeemed to settle taxes and other	(8)					$ 11		64	(83)	$ (28)
Ending balance stockholders' equity at Dec. 31, 2022	$ 2,011,990			$ 590,895	$ 3,084	$ 1,185	$ 0	$ 1,404,122	$ 12,704
Ending balance stockholders' equity (in shares) at Dec. 31, 2022		118,408,655	99			118,408,655	99

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Member's Interest - Summit Materials LLC - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021
Increase (Decrease) In Stockholders' Equity [Rollforward]
Net income	$ 275,943	$ 154,281	$ 141,240
Other comprehensive income (loss), net of tax	(4,059)	1,942	1,813
Share-based compensation	18,347	19,705	28,857
Shares redeemed to settle taxes and other	(8)	(1,435)	(1,458)
Accumulated Deficit
Increase (Decrease) In Stockholders' Equity [Rollforward]
Net income	272,145	152,184	137,967
Accumulated Other Comprehensive Income (Loss)
Increase (Decrease) In Stockholders' Equity [Rollforward]
Other comprehensive income (loss), net of tax	(3,999)	1,880	1,755
Summit Materials, LLC
Increase (Decrease) In Stockholders' Equity [Rollforward]
Beginning balance members' interest	1,884,944	1,662,768	1,513,150
Net contributed capital	(41,508)	32,451	1,043
Net income	346,137	170,971	120,737
Other comprehensive income (loss), net of tax	(5,350)	2,557	2,388
Distributions	(59,392)	(2,500)	(2,500)
Share-based compensation	18,347	19,705	28,857
Shares redeemed to settle taxes and other	(28)	(1,008)	(907)
Ending balance members' interest	2,143,150	1,884,944	1,662,768
Summit Materials, LLC | Members' equity
Increase (Decrease) In Stockholders' Equity [Rollforward]
Beginning balance members' interest	1,507,859	1,459,211	1,432,718
Net contributed capital	(41,508)	32,451	1,043
Distributions	(59,392)	(2,500)	(2,500)
Share-based compensation	18,347	19,705	28,857
Shares redeemed to settle taxes and other	(28)	(1,008)	(907)
Ending balance members' interest	1,425,278	1,507,859	1,459,211
Summit Materials, LLC | Accumulated Deficit
Increase (Decrease) In Stockholders' Equity [Rollforward]
Beginning balance members' interest	393,111	222,140	101,403
Net income	346,137	170,971	120,737
Ending balance members' interest	739,248	393,111	222,140
Summit Materials, LLC | Accumulated Other Comprehensive Income (Loss)
Increase (Decrease) In Stockholders' Equity [Rollforward]
Beginning balance members' interest	(16,026)	(18,583)	(20,971)
Other comprehensive income (loss), net of tax	(5,350)	2,557	2,388
Ending balance members' interest	$ (21,376)	$ (16,026)	$ (18,583)

Consolidated Statements of Ch_3

Consolidated Statements of Changes in Stockholders' Equity - Summit Materials Inc (Parenthetical)	12 Months Ended
	Dec. 31, 2022 $ / shares
Statement of Stockholders' Equity [Abstract]
Dividend (in dollars per share)	$ 0.017

Summary of Organization and Sig

Summary of Organization and Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Company Information
Summary of Organization and Significant Accounting Policies	Summary of Organization and Significant Accounting Policies Summit Materials, Inc. (“Summit Inc.” and, together with its subsidiaries, “Summit,” “we,” “us,” “our” or the “Company”) is a vertically-integrated construction materials company. The Company is engaged in the production and sale of aggregates, cement, ready-mix concrete, asphalt paving mix and concrete products and owns and operates quarries, sand and gravel pits, two cement plants, cement distribution terminals, ready-mix concrete plants, asphalt plants and landfill sites. It is also engaged in paving and related services. The Company’s three operating and reporting segments are the West, East and Cement segments. Substantially all of the Company’s construction materials, products and services are produced, consumed and performed outdoors, primarily in the spring, summer and fall. Seasonal changes and other weather-related conditions can affect the production and sales volumes of its products and delivery of services. Therefore, the financial results for any interim period are typically not indicative of the results expected for the full year. Furthermore, the Company’s sales and earnings are sensitive to national, regional and local economic conditions, weather conditions and to cyclical changes in construction spending, among other factors. On September 23, 2014, Summit Inc. was formed as a Delaware corporation to be a holding company. Its sole material asset is a controlling equity interest in Summit Materials Holdings L.P. (“Summit Holdings”). Pursuant to a reorganization into a holding company structure (the “Reorganization”) consummated in connection with Summit Inc.’s March 2015 initial public offering ("IPO"), Summit Inc. became a holding corporation operating and controlling all of the business and affairs of Summit Holdings and its subsidiaries. Summit Inc. owns the majority of the partnership interests of Summit Holdings (see note 11, Stockholders’ Equity). Summit Materials, LLC (“Summit LLC”) an indirect wholly owned subsidiary of Summit Holdings, conducts the majority of our operations. Continental Cement Company, L.L.C. (“Continental Cement”) is also a wholly owned subsidiary of Summit LLC. Summit Materials Finance Corp. (“Summit Finance”), an indirect wholly owned subsidiary of Summit LLC, has jointly issued our Senior Notes as described below. Principles of Consolidation —The consolidated financial statements include the accounts of Summit Inc. and its majority owned subsidiaries. All intercompany balances and transactions have been eliminated. As a result of the Reorganization, Summit Holdings became a variable interest entity over which Summit Inc. has 100% voting power and control and for which Summit Inc. has the obligation to absorb losses and the right to receive benefits. The Company’s fiscal year is based on a 52-53 week year with each quarter composed of 13 weeks ending on a Saturday. The year ended January 2, 2021 was a 53-week year. For a summary of the changes in Summit Inc.’s ownership of Summit Holdings, see Note 11, Stockholders’ Equity. The Company attributes consolidated stockholders’ equity and net income separately to the controlling and noncontrolling interests. The Company accounted for investments in entities for which it has an ownership of 20% to 50% using the equity method of accounting. Use of Estimates —Preparation of these consolidated financial statements in conformity with U.S. generally accepted accounting principles (“U.S. GAAP”) requires management to make estimates and assumptions. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities and reported amounts of revenue and expenses. Such estimates include the valuation of accounts receivable, inventories, valuation of deferred tax assets, goodwill, intangibles and other long-lived assets, the tax receivable agreement (“TRA”) liability, pension and other postretirement obligations, and asset retirement obligations. Estimates also include revenue earned on contracts and costs to complete contracts. Most of the Company’s paving and related services are performed under fixed unit-price contracts with state and local governmental entities. Management regularly evaluates its estimates and assumptions based on historical experience and other factors, including the current economic environment. As future events and their effects cannot be determined with precision, actual results can differ significantly from estimates made. Changes in estimates, including those resulting from continuing changes in the economic environment, are reflected in the Company’s consolidated financial statements when the change in estimate occurs. Business and Credit Concentrations— The Company’s operations are conducted primarily across 22 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 2022, 2021 or 2020. Accounts Receivable —Accounts receivable are stated at the amount management expects to collect from outstanding balances. Management provides for probable uncollectible amounts through a charge to earnings and a credit to a valuation allowance based on its assessment of the collectability of individual accounts. In establishing the allowance, management considers historical losses adjusted to take into account current market conditions and its customers’ financial condition, the amount of receivables in dispute, the current receivables aging and current payment terms. Balances that remain outstanding after reasonable collection efforts are exercised are written off through a charge to the valuation allowance. The balances billed but not paid by customers, pursuant to retainage provisions included in contracts, are generally due upon completion of the contracts. Revenue Recognition —We earn revenue from the sale of products, which primarily include aggregates, cement, ready-mix concrete and asphalt, but also include concrete products and plastics components, and from the provision of services, which are primarily paving and related services, but also include landfill operations, the receipt and disposal of waste that is converted to fuel for use in our cement plants. Products We earn revenue from the sale of products, which primarily include aggregates, cement, ready-mix concrete and asphalt, but also include concrete products, net of discounts or allowances, if any, and freight and delivery charges billed to customers. Revenue for product sales is recognized when the performance obligation is satisfied, which generally is when the product is shipped. Aggregates and cement products are sold point-of-sale through purchase orders. When the product is sold on account, collectability typically occurs 30 to 60 days after the sale. Revenue is recognized when cash is received from the customer at the point of sale or when the products are delivered or collected on site. There are no other timing implications that will create a contract asset or liability, and contract modifications are unlikely given the timing and nature of the transaction. Material sales are likely to have multiple performance obligations if the product is sold with delivery. In these instances, delivery most often occurs on the same day as the control of the product transfers to the customer. As a result, even in the case of multiple performance obligations, the performance obligations are satisfied concurrently and revenue is recognized simultaneously. Services We earn revenue from the provision of services, which are primarily paving and related services, but also include landfill operations and the receipt and disposal of waste that is converted to fuel for use in our cement plants. Revenue from the receipt of waste fuels is recognized when the waste is accepted and a corresponding liability is recognized for the costs to process the waste into fuel for the manufacturing of cement or to ship the waste offsite for disposal in accordance with applicable regulations. Collectability of service contracts is due reasonably after certain milestones in the contract are performed. Milestones vary by project, but are typically calculated using monthly progress based on a percentage of completion or a customer’s engineer review of progress. The majority of the time, collection occurs within 90 days of billing and cash is received within the same fiscal year as services performed. On most projects, the customer will withhold a portion of the invoice for retainage, which may last longer than a year depending on the job. Revenue derived from paving and related services is recognized over time based on the proportion of costs incurred to date relative to the total estimated costs at completion, which approximates progress towards completion. Under this method, we recognize paving and related services revenue as services are rendered. The majority of our construction service contracts are completed within one year, but may occasionally extend beyond this time frame. The majority of our construction service contracts, and therefore, revenue, are opened and completed within one year, with most activity during the spring, summer and fall. We estimate profit as the difference between total estimated revenue and total estimated cost of a contract and recognize that profit over the life of the contract based on input measures. We generally measure progress toward completion on long- term paving and related services contracts based on the proportion of costs incurred to date relative to total estimated costs at completion. We include revisions of revenue on contracts in earnings under the cumulative catch-up method, under which the effect of revisions in estimates is recognized immediately. If a revised estimate of contract profitability reveals an anticipated loss on the contract, we recognize the loss in the period it is identified. The actual cost to total estimated cost method of accounting involves the use of various estimating techniques to project costs at completion, and in some cases includes estimates of recoveries asserted against the customer for changes in specifications or other disputes. Contract estimates involve various assumptions and projections relative to the outcome of future events over multiple periods, including future labor productivity and availability, the nature and complexity of the work to be performed, the cost and availability of materials, the effect of delayed performance, and the availability and timing of funding from the customer. These estimates are based on our best judgment. A significant change in one or more of these estimates could affect the profitability of one or more of our contracts. We review our contract estimates regularly to assess revisions in contract values and estimated costs at completion. Inherent uncertainties in estimating costs make it at least reasonably possible that the estimates used will change within the near term and over the life of the contracts. No material adjustments to a contract were recognized in the year ended December 31, 2022. We recognize claims when the amount of the claim can be estimated reliably and it is legally enforceable. In evaluating these criteria, we consider the contractual basis for the claim, the cause of any additional costs incurred, the reasonableness of those costs and the objective evidence available to support the claim. When the contract includes variable consideration, we estimate the amount of consideration to which we will be entitled in exchange for transferring the promised goods or services to a customer. The amount of estimated variable consideration included in the transaction price is the amount for which it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved. Types of variable consideration include, but are not limited to, liquidated damages and other performance penalties and production and placement bonuses. The majority of contract modifications relate to the original contract and are often an extension of the original performance obligation. Predominately, modifications are not distinct from the terms in the original contract; therefore, they are considered part of a single performance obligation. We account for the modification using a cumulative catch-up adjustment. However, there are instances where goods or services in a modification are distinct from those transferred prior to the modification. In these situations, we account for the modifications as either a separate contract or prospectively depending on the facts and circumstances of the modification. Generally, construction contracts contain mobilization costs which are categorized as costs to fulfill a contract. These costs are excluded from any measure of progress toward contract fulfillment. These costs do not result in the transfer of control of a good or service to the customer and are amortized over the life of the contract. Costs and estimated earnings in excess of billings are composed principally of revenue recognized on contracts on a method similar to the percentage of completion method for which billings had not been presented to customers because the amounts were not billable under the contract terms at the balance sheet date. In accordance with the contract terms, the unbilled receivables at the balance sheet date are expected to be billed in following periods. Billings in excess of costs and estimated earnings represent billings in excess of revenue recognized. Inventories —Inventories consist of stone that has been removed from quarries and processed for future sale, cement, raw materials and finished concrete blocks. Inventories are valued at the lower of cost or net realizable value and are accounted for on a first-in first-out basis or an average cost basis. If items become obsolete or otherwise unusable or if quantities exceed what is projected to be sold within a reasonable period of time, they will be charged to costs of revenue in the period that the items are designated as obsolete or excess inventory. Stripping costs are costs of removing overburden and waste material to access aggregate materials and are expensed as incurred. Property, Plant and Equipment, net —Property, plant and equipment are recorded at cost, less accumulated depreciation, depletion and amortization. Expenditures for additions and improvements that significantly add to the productive capacity or extend the useful life of an asset are capitalized. Repair and maintenance costs that do not substantially expand productive capacity or extend the life of property, plant and equipment are expensed as incurred. Landfill airspace is included in property, plant and equipment at cost and is amortized based on the portion of the airspace used during the period compared to the gross estimated value of available airspace, which is updated periodically as circumstances dictate. Management reassesses the landfill airspace capacity with any changes in value recorded in cost of revenue. Capitalized landfill costs include expenditures for the acquisition of land and related airspace, engineering and permitting costs, cell construction costs and direct site improvement costs. Upon disposal of an asset, the cost and related accumulated depreciation are removed from the Company’s accounts and any gain or loss is included in general and administrative expenses. The Company reviews the carrying value of property, plant and equipment for impairment whenever events or circumstances indicate that the carrying value of an asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition. Such indicators may include, among others, deterioration in general economic conditions, adverse changes in the markets in which an entity operates, increases in input costs that have a negative effect on earnings and cash flows or a trend of negative or declining cash flows over multiple periods. Property, plant and equipment is tested for impairment at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets. As a result, the property, plant and equipment impairment test is at a significantly lower level than the level at which goodwill is tested for impairment. In markets where the Company does not produce downstream products, such as ready-mix concrete, asphalt paving mix and paving and related services, the lowest level of largely independent identifiable cash flows is at the individual aggregates operation or a group of aggregates operations collectively serving a local market or the cement operations. Conversely, in vertically-integrated markets, the cash flows of the downstream and upstream businesses are not largely independently identifiable and the vertically-integrated operations are considered the lowest level of largely independent identifiable cash flows. Aggregates mineral bearing land and interests are included in property, plant and equipment. When leased mineral interests are acquired during a business combination, they are valued using an excess earnings approach for the life of the proven and probable reserves. Depletion expense is recorded using a units of production methodology. Accrued Mining and Landfill Reclamation —The mining reclamation reserve and financial commitments for landfill closure and post-closure activities are based on management’s estimate of future cost requirements to reclaim property at both currently operating and closed sites. Estimates of these obligations have been developed based on management’s interpretation of current requirements and proposed regulatory changes and are intended to approximate fair value. Costs are estimated in current dollars, inflated until the expected time of payment, and then discounted back to present value using a credit-adjusted risk-free rate on obligations of similar maturity, adjusted to reflect the Company’s credit rating. Changes in the credit-adjusted risk-free rate do not change recorded liabilities. However, subsequent increases in the recognized obligations are measured using a current credit-adjusted risk-free rate. Decreases in the recognized obligations are measured at the initial credit-adjusted risk-free rate. Significant changes in inflation rates, or the amount or, timing of future cost estimates typically result in both (1) a current adjustment to the recorded liability (and corresponding adjustment to the asset) and (2) a change in accretion of the liability and depreciation of the asset to be recorded prospectively over the remaining capacity of the unmined quarry or landfill. Goodwill —Goodwill represents the purchase price paid in excess of the fair value of net tangible and intangible assets acquired. Goodwill recorded in connection with the Company’s acquisitions is primarily attributable to the expected profitability, assembled workforces of the acquired businesses and the synergies expected to arise after the Company’s acquisition of those businesses. Goodwill is not amortized, but is tested annually for impairment as of the first day of the fourth quarter and at any time that events or circumstances indicate that goodwill may be impaired. A qualitative approach may first be applied to determine whether it is more likely than not that the estimated fair value of a reporting unit is less than its carrying amount. If, as a result of the qualitative assessment, it is determined that an impairment is more likely than not, a Step-1 approach is performed to quantitatively compare each reporting unit’s fair value to its carrying value. The Step-1 analysis fails when a reporting unit's carrying value is in excess of its fair value, resulting in an impairment loss. Income Taxes —Summit Inc. is a corporation subject to income taxes in the United States. Certain subsidiaries, including Summit Holdings, or subsidiary groups of the Company are taxable separate from Summit Inc. The provision for income taxes, or Summit Inc.’s proportional share of the provision, are included in the Company’s consolidated financial statements. The Company’s deferred income tax assets and liabilities are computed for differences between the tax basis and financial statement amounts that will result in taxable or deductible amounts in the future. The computed deferred balances are based on enacted tax laws and applicable rates for the periods in which the differences are expected to affect taxable income. A valuation allowance is recognized for deferred tax assets if it is more likely than not that some portion or all of the net deferred tax assets will not be realized. In making such a determination, all available positive and negative evidence is considered, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If the Company determines it would be able to realize its deferred tax assets for which a valuation allowance had been recorded then an adjustment would be made to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. The Company evaluates the tax positions taken on income tax returns that remain open and positions expected to be taken on the current year tax returns to identify uncertain tax positions. Unrecognized tax benefits on uncertain tax positions are recorded on the basis of a two-step process in which (1) the Company determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the largest amount of tax benefit that is more than 50 percent likely to be realized is recognized. Interest and penalties related to unrecognized tax benefits are recorded in income tax expense (benefit). Tax Receivable Agreement —When Class A limited partnership units of Summit Holdings (“LP Units”) are exchanged for shares of Class A common stock of Summit Inc. or Summit Inc. purchases LP Units for cash, this results in increases in Summit Inc.’s share of the tax basis of the tangible and intangible assets, which increases the tax depreciation and amortization deductions that otherwise would not have been available to Summit Inc. These increases in tax basis and tax depreciation and amortization deductions are expected to reduce the amount of cash taxes that we would otherwise be required to pay in the future. Prior to our IPO, we entered into a TRA with the pre-IPO owners that requires us to pay the pre-IPO owners or their permitted assignees 85% of the amount of cash savings, if any, in U.S. federal, state, and local income tax that we actually realize as a result of these exchanges. These benefits include (1) increases in the tax basis of tangible and intangible assets of Summit Holdings and certain other tax benefits related to entering into the TRA, (2) tax benefits attributable to payments under the TRA, or (3) under certain circumstances such as an early termination of the TRA, we are deemed to realize, as a result of the increases in tax basis in connection with exchanges by the pre-IPO owners described above and certain other tax benefits attributable to payments under the TRA. As noted above, we periodically evaluate the realizability of the deferred tax assets resulting from the exchange of LP Units for Class A common stock. If the deferred tax assets are determined to be realizable, we then assess whether payment of amounts under the TRA have become probable. If so, we record a TRA liability equal to 85% of such deferred tax assets. In subsequent periods, we assess the realizability of all of our deferred tax assets subject to the TRA. Should we determine a deferred tax asset with a valuation allowance is realizable in a subsequent period, the related valuation allowance will be released and consideration of a corresponding TRA liability will be assessed. The realizability of deferred tax assets, including those subject to the TRA, is dependent upon the generation of future taxable income during the periods in which those deferred tax assets become deductible and consideration of prudent and feasible tax-planning strategies. The measurement of the TRA liability is accounted for as a contingent liability. Therefore, once we determine that a payment to a pre-IPO owner has become probable and can be estimated, the estimate of payment will be accrued. Earnings per Share— The Company computes basic earnings per share attributable to stockholders by dividing income attributable to Summit Inc. by the weighted-average shares of Class A common stock outstanding. Diluted earnings per share reflects the potential dilution beyond shares for basic earnings per share that could occur if securities or other contracts to issue common stock were exercised, converted into common stock, or resulted in the issuance of common stock that would have shared in the Company’s earnings. Since the Class B common stock has no economic value, those shares are not included in the weighted-average common share amount for basic or diluted earnings per share. In addition, as the shares of Class A common stock are issued by Summit Inc., the earnings and equity interests of noncontrolling interests are not included in basic earnings per share. Prior Year Reclassifications— We reclassified $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. New Accounting Standards— In August 2018, the FASB issued ASU No. 2018-15, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract, which reduces the accounting complexity of implementing a cloud computing service arrangement. The ASU aligns the capitalization of implementation costs among hosting arrangements and costs incurred to develop internal-use software. We adopted this ASU in the first quarter of 2020 and the adoption of this ASU did not have a material impact on the consolidated financial statements. In August 2018, the FASB issued ASU No. 2018-14, Compensation-Retirement Benefits-Defined Benefit Plans-General (Subtopic 715-20): Disclosure Framework Changes to The Disclosure Requirements for Defined Benefits Plans, which
Summit Materials, LLC
Company Information
Summary of Organization and Significant Accounting Policies	Summary of Organization and Significant Accounting Policies Summit Materials, LLC (“Summit LLC” and, together with its subsidiaries, “Summit,” “we,” “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”) in connection with Summit Inc.’s March 2015 initial public offering, Summit Inc. became a holding corporation operating and controlling all of the business and affairs of Summit Holdings and its subsidiaries, including Summit LLC. Principles of Consolidation –The consolidated financial statements include the accounts of Summit LLC and its majority owned subsidiaries. All intercompany balances and transactions have been eliminated. The Company attributes consolidated member’s interest and net income separately to the controlling and noncontrolling interests. Noncontrolling interests in consolidated subsidiaries represent a 20% ownership in Ohio Valley Asphalt, LLC and, prior to the initial public offering (“IPO”) and concurrent purchase of the noncontrolling interests Continental Cement Company, L.L.C. (“Continental Cement”), a 30% redeemable ownership in Continental Cement. The Company accounts for investments in entities for which it has an ownership of 20% to 50% using the equity method of accounting. The Company’s fiscal year is based on a 52-53 week year with each quarter composed of 13 weeks ending on a Saturday. The year ended January 2, 2021 was a 53-week year. Use of Estimates — Preparation of these consolidated financial statements in conformity with U.S. generally accepted accounting principles (“U.S. GAAP”) requires management to make estimates and assumptions. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities and reported amounts of revenue and expenses. Such estimates include the valuation of accounts receivable, inventories, valuation of deferred tax assets, goodwill, intangibles and other long-lived assets, pension and other postretirement obligations and asset retirement obligations. Estimates also include revenue earned on contracts and costs to complete contracts. Most of the Company’s paving and related services are performed under fixed unit-price contracts with state and local governmental entities. Management regularly evaluates its estimates and assumptions based on historical experience and other factors, including the current economic environment. As future events and their effects cannot be determined with precision, actual results can differ significantly from estimates made. Changes in estimates, including those resulting from continuing changes in the economic environment, are reflected in the Company’s consolidated financial statements when the change in estimate occurs. Business and Credit Concentrations— The Company’s operations are conducted primarily across 22 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 2022, 2021 or 2020. Accounts Receivable —Accounts receivable are stated at the amount management expects to collect from outstanding balances. Management provides for probable uncollectible amounts through a charge to earnings and a credit to a valuation allowance based on its assessment of the collectability of individual accounts. In establishing the allowance, management considers historical losses adjusted to take into account current market conditions and its customers’ financial condition, the amount of receivables in dispute, the current receivables aging and current payment terms. Balances that remain outstanding after reasonable collection efforts are exercised are written off through a charge to the valuation allowance. The balances billed but not paid by customers, pursuant to retainage provisions included in contracts, are generally due upon completion of the contracts. Revenue Recognition —We earn revenue from the sale of products, which primarily include aggregates, cement, ready-mix concrete and asphalt, but also include concrete products and plastics components, and from the provision of services, which are primarily paving and related services, but also include landfill operations, the receipt and disposal of waste that is converted to fuel for use in our cement plants. Products We earn revenue from the sale of products, which primarily include aggregates, cement, ready-mix concrete and asphalt, but also include concrete products, net of discounts or allowances, if any, and freight and delivery charges billed to customers. Revenue for product sales is recognized when the performance obligation is satisfied, which generally is when the product is shipped. Aggregates and cement products are sold point-of-sale through purchase orders. When the product is sold on account, collectability typically occurs 30 to 60 days after the sale. Revenue is recognized when cash is received from the customer at the point of sale or when the products are delivered or collected on site. There are no other timing implications that will create a contract asset or liability, and contract modifications are unlikely given the timing and nature of the transaction. Material sales are likely to have multiple performance obligations if the product is sold with delivery. In these instances, delivery most often occurs on the same day as the control of the product transfers to the customer. As a result, even in the case of multiple performance obligations, the performance obligations are satisfied concurrently and revenue is recognized simultaneously. Services We earn revenue from the provision of services, which are primarily paving and related services, but also include landfill operations and the receipt and disposal of waste that is converted to fuel for use in our cement plants. Revenue from the receipt of waste fuels is recognized when the waste is accepted and a corresponding liability is recognized for the costs to process the waste into fuel for the manufacturing of cement or to ship the waste offsite for disposal in accordance with applicable regulations. Collectability of service contracts is due reasonably after certain milestones in the contract are performed. Milestones vary by project, but are typically calculated using monthly progress based on a percentage of completion or a customer’s engineer review of progress. The majority of the time, collection occurs within 90 days of billing and cash is received within the same fiscal year as services performed. On most projects, the customer will withhold a portion of the invoice for retainage, which may last longer than a year depending on the job. Revenue derived from paving and related services is recognized over time based on the proportion of costs incurred to date relative to the total estimated costs at completion, which approximates progress towards completion. Under this method, we recognize paving and related services revenue as services are rendered. The majority of our construction service contracts are completed within one year, but may occasionally extend beyond this time frame. The majority of our construction service contracts, and therefore, revenue, are opened and completed within one year, with most activity during the spring, summer and fall. We estimate profit as the difference between total estimated revenue and total estimated cost of a contract and recognize that profit over the life of the contract based on input measures. We generally measure progress toward completion on long-term paving and related services contracts based on the proportion of costs incurred to date relative to total estimated costs at completion. We include revisions of revenue on contracts in earnings under the cumulative catch-up method, under which the effect of revisions in estimates is recognized immediately. If a revised estimate of contract profitability reveals an anticipated loss on the contract, we recognize the loss in the period it is identified. The actual cost to total estimated cost method of accounting involves the use of various estimating techniques to project costs at completion, and in some cases includes estimates of recoveries asserted against the customer for changes in specifications or other disputes. Contract estimates involve various assumptions and projections relative to the outcome of future events over multiple periods, including future labor productivity and availability, the nature and complexity of the work to be performed, the cost and availability of materials, the effect of delayed performance, and the availability and timing of funding from the customer. These estimates are based on our best judgment. A significant change in one or more of these estimates could affect the profitability of one or more of our contracts. We review our contract estimates regularly to assess revisions in contract values and estimated costs at completion. Inherent uncertainties in estimating costs make it at least reasonably possible that the estimates used will change within the near term and over the life of the contracts. No material adjustments to a contract were recognized in the year ended December 31, 2022. We recognize claims when the amount of the claim can be estimated reliably and it is legally enforceable. In evaluating these criteria, we consider the contractual basis for the claim, the cause of any additional costs incurred, the reasonableness of those costs and the objective evidence available to support the claim. When the contract includes variable consideration, we estimate the amount of consideration to which we will be entitled in exchange for transferring the promised goods or services to a customer. The amount of estimated variable consideration included in the transaction price is the amount for which it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved. Types of variable consideration include, but are not limited to, liquidated damages and other performance penalties and production and placement bonuses. The majority of contract modifications relate to the original contract and are often an extension of the original performance obligation. Predominately, modifications are not distinct from the terms in the original contract; therefore, they are considered part of a single performance obligation. We account for the modification using a cumulative catch-up adjustment. However, there are instances where goods or services in a modification are distinct from those transferred prior to the modification. In these situations, we account for the modifications as either a separate contract or prospectively depending on the facts and circumstances of the modification. Generally, construction contracts contain mobilization costs which are categorized as costs to fulfill a contract. These costs are excluded from any measure of progress toward contract fulfillment. These costs do not result in the transfer of control of a good or service to the customer and are amortized over the life of the contract. Costs and estimated earnings in excess of billings are composed principally of revenue recognized on contracts on a method similar to the percentage of completion method for which billings had not been presented to customers because the amounts were not billable under the contract terms at the balance sheet date. In accordance with the contract terms, the unbilled receivables at the balance sheet date are expected to be billed in following periods. Billings in excess of costs and estimated earnings represent billings in excess of revenue recognized. Inventories —Inventories consist of stone that has been removed from quarries and processed for future sale, cement, raw materials and finished concrete blocks. Inventories are valued at the lower of cost or net realizable value and are accounted for on a first-in first-out basis or an average cost basis. If items become obsolete or otherwise unusable or if quantities exceed what is projected to be sold within a reasonable period of time, they will be charged to costs of revenue in the period that the items are designated as obsolete or excess inventory. Stripping costs are costs of removing overburden and waste material to access aggregate materials and are expensed as incurred. Property, Plant and Equipment, net —Property, plant and equipment are recorded at cost, less accumulated depreciation, depletion and amortization. Expenditures for additions and improvements that significantly add to the productive capacity or extend the useful life of an asset are capitalized. Repair and maintenance costs that do not substantially expand productive capacity or extend the life of property, plant and equipment are expensed as incurred. Landfill airspace is included in property, plant and equipment at cost and is amortized based on the portion of the airspace used during the period compared to the gross estimated value of available airspace, which is updated periodically as circumstances dictate. Management reassesses the landfill airspace capacity with any changes in value recorded in cost of revenue. Capitalized landfill costs include expenditures for the acquisition of land and related airspace, engineering and permitting costs, cell construction costs and direct site improvement costs. Upon disposal of an asset, the cost and related accumulated depreciation are removed from the Company’s accounts and any gain or loss is included in general and administrative expenses. The Company reviews the carrying value of property, plant and equipment for impairment whenever events or circumstances indicate that the carrying value of an asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition. Such indicators may include, among others, deterioration in general economic conditions, adverse changes in the markets in which an entity operates, increases in input costs that have a negative effect on earnings and cash flows or a trend of negative or declining cash flows over multiple periods. Property, plant and equipment is tested for impairment at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets. As a result, the property, plant and equipment impairment test is at a significantly lower level than the level at which goodwill is tested for impairment. In markets where the Company does not produce downstream products, such as ready-mix concrete, asphalt paving mix and paving and related services, the lowest level of largely independent identifiable cash flows is at the individual aggregates operation or a group of aggregates operations collectively serving a local market or the cement operations. Conversely, in vertically-integrated markets, the cash flows of the downstream and upstream businesses are not largely independently identifiable and the vertically-integrated operations are considered the lowest level of largely independent identifiable cash flows. Aggregates mineral bearing land and interests are included in property, plant and equipment. When leased mineral interests are acquired during a business combination, they are valued using an excess earnings approach for the life of the proven and probable reserves. Depletion expense is recorded using a units of production methodology. Accrued Mining and Landfill Reclamation —The mining reclamation reserve and financial commitments for landfill closure and post-closure activities are based on management’s estimate of future cost requirements to reclaim property at both currently operating and closed sites. Estimates of these obligations have been developed based on management’s interpretation of current requirements and proposed regulatory changes and are intended to approximate fair value. Costs are estimated in current dollars, inflated until the expected time of payment, and then discounted back to present value using a credit-adjusted risk-free rate on obligations of similar maturity, adjusted to reflect the Company’s credit rating. Changes in the credit-adjusted risk-free rate do not change recorded liabilities. However, subsequent increases in the recognized obligations are measured using a current credit-adjusted risk-free rate. Decreases in the recognized obligations are measured at the initial credit-adjusted risk-free rate. Significant changes in inflation rates, or the amount or, timing of future cost estimates typically result in both (1) a current adjustment to the recorded liability (and corresponding adjustment to the asset) and (2) a change in accretion of the liability and depreciation of the asset to be recorded prospectively over the remaining capacity of the unmined quarry or landfill. Goodwill —Goodwill represents the purchase price paid in excess of the fair value of net tangible and intangible assets acquired. Goodwill recorded in connection with the Company’s acquisitions is primarily attributable to the expected profitability, assembled workforces of the acquired businesses and the synergies expected to arise after the Company’s acquisition of those businesses. Goodwill is not amortized, but is tested annually for impairment as of the first day of the fourth quarter and at any time that events or circumstances indicate that goodwill may be impaired. A qualitative approach may first be applied to determine whether it is more likely than not that the estimated fair value of a reporting unit is less than its carrying amount. If, as a result of the qualitative assessment, it is determined that an impairment is more likely than not, a Step-1 approach is performed to quantitatively compare each reporting unit’s fair value to its carrying value. The Step-1 analysis fails when a reporting unit's carrying value is in excess of its fair value, resulting in an impairment loss. Income Taxes —As a limited liability company, the Company’s federal and state income tax attributes are generally passed to its member. However, certain subsidiaries, or subsidiary groups, of the Company are taxable entities subject to income taxes in the United States and Canada, the provisions for which are included in the consolidated financial statements. Significant judgments and estimates are required in the determination of the consolidated income tax expense. The Company’s deferred income tax assets and liabilities are computed for differences between the tax basis and financial statement amounts that will result in taxable or deductible amounts in the future. The computed deferred balances are based on enacted tax laws and applicable rates for the periods in which the differences are expected to affect taxable income. A valuation allowance is recognized for deferred tax assets if it is more likely than not that some portion or all of the net deferred tax assets will not be realized. In making such a determination, all available positive and negative evidence is considered, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If the Company determines it would be able to realize its deferred tax assets for which a valuation allowance had been recorded then an adjustment would be made to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. The Company evaluates the tax positions taken on income tax returns that remain open and positions expected to be taken on the current year tax returns to identify uncertain tax positions. Unrecognized tax benefits on uncertain tax positions are recorded on the basis of a two-step process in which (1) the Company determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the largest amount of tax benefit that is more than 50 percent likely to be realized is recognized. Interest and penalties related to unrecognized tax benefits are recorded in income tax expense (benefit). Prior Year Reclassifications — We reclassified $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. New Accounting Standards — In August 2018, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2018-15, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract, which reduces the accounting complexity of implementing a cloud computing service arrangement. The ASU aligns the capitalization of implementation costs among hosting arrangements and costs incurred to develop internal-use software. We adopted this ASU in the first quarter of 2020 and the adoption of this ASU did not have a material impact on the consolidated financial statements. In August 2018, the FASB issued ASU No. 2018-14, Compensation-Retirement Benefits-Defined Benefit Plans-General (Subtopic 715-20): Disclosure Framework Changes to The Disclosure Requirements for Defined Benefits Plans, which modifies the disclosure requirements of employer-sponsored defined benefit and other postretirement benefits plans. The ASU is effective for fiscal years beginning after December 15, 2020 and interim periods within those fiscal years. The adoption of this new ASU did not have a material impact on our consolidated financial results.

Acquisitions and Dispositions

Acquisitions and Dispositions	12 Months Ended
	Dec. 31, 2022
Acquisitions and Dispositions	Acquisitions and Dispositions The Company has completed numerous acquisitions since its formation. The operations of each acquisition have been included in the Company’s consolidated results of operations since the respective closing dates of the acquisitions. The Company measures all assets acquired and liabilities assumed at their acquisition-date fair value. Goodwill acquired during a business combination has an indefinite life and is not amortized. The following table summarizes the Company’s acquisitions by region and period: 2022 2021 2020 West — — 2 East 2 3 1 The purchase price allocation, primarily the valuation of property, plant and equipment for the acquisitions completed during the year end ended 2022 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: 2022 2021 Financial assets $ 297 $ — Inventories 161 2,406 Property, plant and equipment 30,041 19,668 Intangible assets — 702 Other assets 1,116 98 Financial liabilities (1,120) (1,742) Other long-term liabilities (1,589) (470) Net assets acquired 28,906 20,662 Goodwill — — Purchase price 28,906 20,662 Acquisition-related liabilities (6,176) (1,149) Other — — Net cash paid for acquisitions $ 22,730 $ 19,513 Acquisition-Related Liabilities —A number of acquisition-related liabilities have been recorded subject to terms in the relevant purchase agreements, including deferred consideration and noncompete payments. Noncompete payments have been accrued where certain former owners of newly acquired companies have entered into standard noncompete arrangements. Subject to terms and conditions stated in these noncompete agreements, payments are generally made over a five-year period. Deferred consideration is purchase price consideration paid in the future as agreed to in the purchase agreement and is not contingent on future events. Deferred consideration is generally scheduled to be paid in years ranging from 5 to 20 years in annual installments. The remaining payments due under these noncompete and deferred consideration agreements are as follows: 2023 $ 13,551 2024 7,289 2025 7,390 2026 6,143 2027 4,645 Thereafter 6,196 Total scheduled payments 45,214 Present value adjustments (7,762) Total noncompete obligations and deferred consideration $ 37,452 Accretion on the deferred consideration and noncompete obligations is recorded in interest expense. During 2022, as part of the Company's Elevate Summit strategy to rationalize assets, the Company sold three businesses in the East segment, resulting in total cash proceeds of $373.1 million and a net gain on disposition of business of $172.4 million.
Summit Materials, LLC
Acquisitions and Dispositions	Acquisitions and Dispositions The Company has completed numerous acquisitions since its formation. The operations of each acquisition have been included in the Company’s consolidated results of operations since the respective closing dates of the acquisitions. The Company measures all assets acquired and liabilities assumed at their acquisition-date fair value. Goodwill acquired during a business combination has an indefinite life and is not amortized. The following table summarizes the Company’s acquisitions by region and period: 2022 2021 2020 West — — 2 East 2 3 1 The purchase price allocation, primarily the valuation of property, plant and equipment for the acquisitions completed during the year end ended 2022 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: 2022 2021 Financial assets $ 297 $ — Inventories 161 2,406 Property, plant and equipment 30,041 19,668 Intangible assets — 702 Other assets 1,116 98 Financial liabilities (1,120) (1,742) Other long-term liabilities (1,589) (470) Net assets acquired 28,906 20,662 Goodwill — — Purchase price 28,906 20,662 Acquisition-related liabilities (6,176) (1,149) Other — — Net cash paid for acquisitions $ 22,730 $ 19,513 Acquisition-Related Liabilities —A number of acquisition-related liabilities have been recorded subject to terms in the relevant purchase agreements, including deferred consideration and noncompete payments. Noncompete payments have been accrued where certain former owners of newly acquired companies have entered into standard noncompete arrangements. Subject to terms and conditions stated in these noncompete agreements, payments are generally made over a five-year period. Deferred consideration is purchase price consideration paid in the future as agreed to in the purchase agreement and is not contingent on future events. Deferred consideration is generally scheduled to be paid in years ranging from 5 to 20 years in annual installments. The remaining payments due under these noncompete and deferred consideration agreements are as follows: 2023 $ 13,551 2024 7,289 2025 7,390 2026 6,143 2027 4,645 Thereafter 6,196 Total scheduled payments 45,214 Present value adjustments (7,762) Total noncompete obligations and deferred consideration $ 37,452 Accretion on the deferred consideration and noncompete obligations is recorded in interest expense. During 2022, as part of the Company's Elevate Summit strategy to rationalize assets, the Company sold three businesses in the East segment, resulting in total cash proceeds of $373.1 million and a net gain on disposition of business of $172.4 million.

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2022
Goodwill	Goodwill As of December 31, 2022, the Company had 10 reporting units with goodwill for which the annual goodwill impairment test was completed. We perform the annual impairment test on the first day of the fourth quarter each year. In 2022, we performed a Step-1 analysis on all of our reporting units. Based on this analysis, it was determined that the reporting units’ fair values were greater than their carrying values and no impairment charges were recognized in 2022. These estimates of a reporting unit’s fair value involve significant management estimates and assumptions, including but not limited to sales prices of similar assets, assumptions related to future profitability, cash flows, and discount rates. These estimates are based upon historical trends, management’s knowledge and experience and overall economic factors, including projections of future earnings potential. Developing discounted future cash flow estimates in applying the income approach required management to evaluate its intermediate to longer-term strategies, including, but not limited to, estimates about revenue growth, operating margins, capital requirements, inflation and working capital management. The development of appropriate rates to discount the estimated future cash flows required the selection of risk premiums, which can materially affect the present value of estimated future cash flows. The following table presents goodwill by reportable segments and in total: West East Cement Total Balance—January 2, 2021 $ 586,209 $ 410,426 $ 204,656 $ 1,201,291 Dispositions (1) (16,222) (21,841) — (38,063) Foreign currency translation adjustments 522 — — 522 Balance—January 1, 2022 $ 570,509 $ 388,585 $ 204,656 $ 1,163,750 Dispositions (1) — (27,084) — (27,084) Foreign currency translation adjustments (4,120) — — (4,120) Balance—December 31, 2022 $ 566,389 $ 361,501 $ 204,656 $ 1,132,546 ______________________ (1) Reflects goodwill derecognition from dispositions completed during 2021 and 2022, respectively.
Summit Materials, LLC
Goodwill	Goodwill As of December 31, 2022, the Company had 10 reporting units with goodwill for which the annual goodwill impairment test was completed. We perform the annual impairment test on the first day of the fourth quarter each year. In 2022, we performed a Step-1 analysis on all of our reporting units. Based on this analysis, it was determined that the reporting units’ fair values were greater than their carrying values and no impairment charges were recognized in 2022. These estimates of a reporting unit’s fair value involve significant management estimates and assumptions, including but not limited to sales prices of similar assets, assumptions related to future profitability, cash flows, and discount rates. These estimates are based upon historical trends, management’s knowledge and experience and overall economic factors, including projections of future earnings potential. Developing discounted future cash flow estimates in applying the income approach required management to evaluate its intermediate to longer-term strategies, including, but not limited to, estimates about revenue growth, operating margins, capital requirements, inflation and working capital management. The development of appropriate rates to discount the estimated future cash flows required the selection of risk premiums, which can materially affect the present value of estimated future cash flows. The following table presents goodwill by reportable segments and in total: West East Cement Total Balance—January 2, 2021 $ 587,209 $ 410,426 $ 204,656 $ 1,202,291 Dispositions (1) (16,222) (21,841) — (38,063) Foreign currency translation adjustments 522 — — 522 Balance—January 1, 2022 $ 571,509 $ 388,585 $ 204,656 $ 1,164,750 Dispositions (1) — (27,084) — (27,084) Foreign currency translation adjustments (4,120) — — (4,120) Balance—December 31, 2022 $ 567,389 $ 361,501 $ 204,656 $ 1,133,546 ______________________

Revenue Recognition

Revenue Recognition	12 Months Ended
	Dec. 31, 2022
Revenue from External Customer [Line Items]
Revenue Recognition	Revenue RecognitionWe derive our revenue predominantly by selling construction materials, products and providing paving and related services. Construction materials consist of aggregates and cement. Products consist of related downstream products, including ready-mix concrete, asphalt paving mix and concrete products. Paving and related service revenue is generated primarily from the asphalt paving services that we provide, and is recognized based on the proportion of costs incurred to date relative to the total estimated costs at completion. The majority of our construction service contracts, and therefore revenue, are opened and completed within one year, with the most activity during the spring, summer and fall. Revenue by product for the years ended December 31, 2022, January 1, 2022 and January 2, 2021 consisted of the following: 2022 2021 2020 Revenue by product*: Aggregates $ 583,993 $ 573,157 $ 498,007 Cement 332,518 282,081 257,629 Ready-mix concrete 687,950 702,062 668,060 Asphalt 270,444 311,046 349,350 Paving and related services 315,065 337,311 381,430 Other 222,552 204,012 177,975 Total revenue $ 2,412,522 $ 2,409,669 $ 2,332,451 ______________________ * Revenue from the liquid asphalt terminals is included in asphalt revenue. The following table outlines the significant changes in contract assets and contract liability balances from January 1, 2022 to December 31, 2022. Also included in the table is the net change in the estimate as a percentage of aggregate revenue for such contracts: Costs and estimated Billings in excess earnings in of costs and excess of billings estimated earnings Balance—January 1, 2022 $ 7,600 $ 7,401 Changes in revenue billed, contract price or cost estimates 4,960 (768) Divestitures (5,926) (844) Other (124) (50) Balance—December 31, 2022 $ 6,510 $ 5,739 Accounts receivable, net consisted of the following as of December 31, 2022 and January 1, 2022: 2022 2021 Trade accounts receivable $ 215,766 $ 230,714 Construction contract receivables 37,067 47,054 Retention receivables 11,048 13,094 Receivables from related parties — 292 Accounts receivable 263,881 291,154 Less: Allowance for doubtful accounts (7,212) (3,928) Accounts receivable, net $ 256,669 $ 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, and is recognized based on the proportion of costs incurred to date relative to the total estimated costs at completion. The majority of our construction service contracts, and therefore revenue, are opened and completed within one year, with the most activity during the spring, summer and fall. Revenue by product for the years ended December 31, 2022, January 1, 2022 and January 2, 2021 consisted of the following: 2022 2021 2020 Revenue by product*: Aggregates $ 583,993 $ 573,157 $ 498,007 Cement 332,518 282,081 257,629 Ready-mix concrete 687,950 702,062 668,060 Asphalt 270,444 311,046 349,350 Paving and related services 315,065 337,311 381,430 Other 222,552 204,012 177,975 Total revenue $ 2,412,522 $ 2,409,669 $ 2,332,451 ______________________ *Revenue from the liquid asphalt terminals is included in asphalt revenue. The following table outlines the significant changes in contract assets and contract liability balances from January 1, 2022 to December 31, 2022. Also included in the table is the net change in the estimate as a percentage of aggregate revenue for such contracts: Costs and estimated Billings in excess earnings in of costs and excess of billings estimated earnings Balance—January 1, 2022 $ 7,600 $ 7,401 Changes in revenue billed, contract price or cost estimates 4,960 (768) Divestitures (5,926) (844) Other (124) (50) Balance—December 31, 2022 $ 6,510 $ 5,739 Accounts receivable, net consisted of the following as of December 31, 2022 and January 1, 2022: 2022 2021 Trade accounts receivable $ 215,766 $ 230,714 Construction contract receivables 37,067 47,054 Retention receivables 11,048 13,094 Receivables from related parties — 292 Accounts receivable 263,881 291,154 Less: Allowance for doubtful accounts (7,212) (3,928) Accounts receivable, net $ 256,669 $ 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	12 Months Ended
	Dec. 31, 2022
Inventory [Line Items]
Inventories	Inventories Inventories consisted of the following as of December 31, 2022 and January 1, 2022: 2022 2021 Aggregate stockpiles $ 148,347 $ 130,640 Finished goods 33,622 22,690 Work in process 8,191 8,277 Raw materials 22,331 19,153 Total $ 212,491 $ 180,760
Summit Materials, LLC
Inventory [Line Items]
Inventories	Inventories Inventories consisted of the following as of December 31, 2022 and January 1, 2022: 2022 2021 Aggregate stockpiles $ 148,347 $ 130,640 Finished goods 33,622 22,690 Work in process 8,191 8,277 Raw materials 22,331 19,153 Total $ 212,491 $ 180,760

Property, Plant and Equipment,

Property, Plant and Equipment, net and Intangibles, net	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, net and Intangibles, net	Property, Plant and Equipment, net and Intangibles, net Property, plant and equipment, net consisted of the following as of December 31, 2022 and January 1, 2022: 2022 2021 Mineral bearing land and leased interests $ 515,153 $ 535,198 Land (non-mineral bearing) 183,926 196,843 Buildings and improvements 213,056 185,472 Plants, machinery and equipment 1,380,886 1,405,694 Mobile equipment and barges 555,119 560,515 Truck and auto fleet 38,717 54,700 Landfill airspace and improvements 55,027 52,258 Office equipment 49,336 47,389 Construction in progress 90,039 71,352 Property, plant and equipment 3,081,259 3,109,421 Less accumulated depreciation, depletion and amortization (1,267,557) (1,266,513) Property, plant and equipment, net $ 1,813,702 $ 1,842,908 Depreciation on property, plant and equipment, including assets subject to capital leases, is generally computed on a straight-line basis. Depletion of mineral reserves and leased mineral interests are computed based on the portion of the reserves used during the period compared to the gross estimated value of proven and probable reserves, which is updated periodically as circumstances dictate. Leasehold improvements are amortized on a straight-line basis over the lesser of the asset’s useful life or the remaining lease term. The estimated useful lives are generally as follows: Buildings and improvements 10 - 30 years Plant, machinery and equipment 7 - 20 years Office equipment 3 - 7 years Truck and auto fleet 5 - 8 years Mobile equipment and barges 6 - 8 years Landfill airspace and improvements 10 - 30 years Other 4 - 20 years Depreciation, depletion and amortization expense of property, plant and equipment was $184.3 million, $195.1 million and $195.3 million in the years ended December 31, 2022, January 1, 2022 and January 2, 2021, respectively. Property, plant and equipment at December 31, 2022 and January 1, 2022 included $32.1 million and $69.0 million, respectively, of finance leases for certain equipment and a building with accumulated amortization of $15.0 million and $31.4 million, respectively. The equipment leases generally have terms of less than five years and the building lease had an original term of 30 years. Approximately $7.0 million and $17.6 million of the future obligations associated with the finance leases are included in accrued expenses as of December 31, 2022 and January 1, 2022, respectively, and the present value of the remaining finance lease payments, $7.2 million and $15.0 million, respectively, is included in other noncurrent liabilities on the consolidated balance sheets. Future minimum rental commitments under long-term finance leases are $7.4 million, $2.8 million, $2.4 million, $1.0 million, and $0.8 million for the years ended 2023, 2024, 2025, 2026 and 2027, respectively. Assets are assessed for impairment charges when identified for disposition. No material impairment charges have been recognized on assets held for use in fiscal 2022, 2021 or 2020. Intangible Assets —The Company’s intangible assets subject to amortization are primarily composed of operating permits, mineral lease agreements and reserve rights. Operating permits relate to permitting and zoning rights acquired outside of a business combination. The assets related to mineral lease agreements reflect the submarket royalty rates paid under agreements, primarily for extracting aggregates. The values were determined as of the respective acquisition dates by a comparison of market-royalty rates. The reserve rights relate to aggregate reserves to which the Company has the rights of ownership, but does not own the reserves. The intangible assets are amortized on a straight-line basis over the lives of the leases or permits, or computed based on the portion of the reserves used during the period compared to the gross estimated value of proven and probable reserves. The following table shows intangible assets by type and in total: December 31, 2022 January 1, 2022 Gross Net Gross Net Carrying Accumulated Carrying Carrying Accumulated Carrying Amount Amortization Amount Amount Amortization Amount Operating permits $ 38,677 $ (4,109) $ 34,568 $ 33,671 $ (2,467) $ 31,204 Mineral leases 18,091 (7,056) 11,035 19,927 (8,922) 11,005 Reserve rights 25,242 (3,872) 21,370 25,586 (3,329) 22,257 Other 4,877 (466) 4,411 5,481 (551) 4,930 Total intangible assets $ 86,887 $ (15,503) $ 71,384 $ 84,665 $ (15,269) $ 69,396 Amortization expense in fiscal 2022, 2021 and 2020 was $3.5 million, $3.7 million and $2.7 million, respectively. The estimated amortization expense for intangible assets for each of the next five years and thereafter is as follows: 2023 $ 4,010 2024 3,985 2025 3,944 2026 3,895 2027 3,883 Thereafter 51,667 Total $ 71,384
Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, net and Intangibles, net	Property, Plant and Equipment, net and Intangibles, net Property, plant and equipment, net consisted of the following as of December 31, 2022 and January 1, 2022: 2022 2021 Mineral bearing land and leased interests $ 515,153 $ 535,198 Land (non-mineral bearing) 183,926 196,843 Buildings and improvements 213,056 185,472 Plants, machinery and equipment 1,380,886 1,405,694 Mobile equipment and barges 555,119 560,515 Truck and auto fleet 38,717 54,700 Landfill airspace and improvements 55,027 52,258 Office equipment 49,336 47,389 Construction in progress 90,039 71,352 Property, plant and equipment 3,081,259 3,109,421 Less accumulated depreciation, depletion and amortization (1,267,557) (1,266,513) Property, plant and equipment, net $ 1,813,702 $ 1,842,908 Depreciation on property, plant and equipment, including assets subject to capital leases, is generally computed on a straight-line basis. Depletion of mineral reserves and leased mineral interests are computed based on the portion of the reserves used during the period compared to the gross estimated value of proven and probable reserves, which is updated periodically as circumstances dictate. Leasehold improvements are amortized on a straight-line basis over the lesser of the asset’s useful life or the remaining lease term. The estimated useful lives are generally as follows: Buildings and improvements 10 - 30 years Plant, machinery and equipment 7 - 20 years Office equipment 3 - 7 years Truck and auto fleet 5 - 8 years Mobile equipment and barges 6 - 8 years Landfill airspace and improvements 10 - 30 years Other 4 - 20 years Depreciation, depletion and amortization expense of property, plant and equipment was $184.3 million, $195.1 million and $195.3 million in the years ended December 31, 2022, January 1, 2022 and January 2, 2021, respectively. Property, plant and equipment at December 31, 2022 and January 1, 2022 included $32.1 million and $69.0 million, respectively, of finance leases for certain equipment and a building with accumulated amortization of $15.0 million and $31.4 million, respectively. The equipment leases generally have terms of less than five years and the building lease had an original term of 30 years. Approximately $7.0 million and $17.6 million of the future obligations associated with the finance leases are included in accrued expenses as of December 31, 2022 and January 1, 2022, respectively, and the present value of the remaining finance lease payments, $7.2 million and $15.0 million, respectively, is included in other noncurrent liabilities on the consolidated balance sheets. Future minimum rental commitments under long-term finance leases are $7.4 million, $2.8 million, $2.4 million, $1.0 million, and $0.8 million for the years ended 2023, 2024, 2025, 2026 and 2027, respectively. Assets are assessed for impairment charges when identified for disposition. No material impairment charges have been recognized on assets held for use in fiscal 2022, 2021 or 2020. Intangible Assets —The Company’s intangible assets subject to amortization are primarily composed of operating permits, mineral lease agreements and reserve rights. Operating permits relate to permitting and zoning rights acquired outside of a business combination. The assets related to mineral lease agreements reflect the submarket royalty rates paid under agreements, primarily for extracting aggregates. The values were determined as of the respective acquisition dates by a comparison of market-royalty rates. The reserve rights relate to aggregate reserves to which the Company has the rights of ownership, but does not own the reserves. The intangible assets are amortized on a straight-line basis over the lives of the leases or permits, or computed based on the portion of the reserves used during the period compared to the gross estimated value of proven and probable reserves. The following table shows intangible assets by type and in total: December 31, 2022 January 1, 2022 Gross Net Gross Net Carrying Accumulated Carrying Carrying Accumulated Carrying Amount Amortization Amount Amount Amortization Amount Operating permits $ 38,677 $ (4,109) $ 34,568 $ 33,671 $ (2,467) $ 31,204 Mineral leases 18,091 (7,056) 11,035 19,927 (8,922) 11,005 Reserve rights 25,242 (3,872) 21,370 25,586 (3,329) 22,257 Other 4,877 (466) 4,411 5,481 (551) 4,930 Total intangible assets $ 86,887 $ (15,503) $ 71,384 $ 84,665 $ (15,269) $ 69,396 Amortization expense in fiscal 2022, 2021 and 2020 was $3.5 million, $3.7 million and $2.7 million, respectively. The estimated amortization expense for intangible assets for each of the next five years and thereafter is as follows: 2023 $ 4,010 2024 3,985 2025 3,944 2026 3,895 2027 3,883 Thereafter 51,667 Total $ 71,384

Accrued Expenses

Accrued Expenses	12 Months Ended
	Dec. 31, 2022
Schedule Of Accrued Expenses [Line Items]
Accrued Expenses	Accrued Expenses Accrued expenses consisted of the following as of December 31, 2022 and January 1, 2022: 2022 2021 Interest $ 24,625 $ 22,762 Payroll and benefits 34,485 38,894 Finance lease obligations 6,959 17,624 Insurance 18,127 20,480 Non-income taxes 4,360 19,409 Deferred asset purchase payments 5,131 4,912 Professional fees 924 1,524 Other (1) 25,356 21,871 Total $ 119,967 $ 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 December 31, 2022 and January 1, 2022: 2022 2021 Interest $ 24,625 $ 22,762 Payroll and benefits 34,485 38,894 Finance lease obligations 6,959 17,624 Insurance 18,127 20,480 Non-income taxes 5,101 20,069 Deferred asset purchase payments 5,131 4,912 Professional fees 924 1,524 Other (1) 25,356 21,871 Total $ 120,708 $ 148,136 ______________________ (1) Consists primarily of current portion of asset retirement obligations and miscellaneous accruals.

Debt

Debt	12 Months Ended
	Dec. 31, 2022
Debt	Debt Debt consisted of the following as of December 31, 2022 and January 1, 2022: 2022 2021 Term Loan, due 2027: $509.6 million and $610.0 million, net of $5.0 million and $0.7 million discount at December 31, 2022 and January 1, 2022, respectively $ 504,549 $ 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 1,504,549 1,609,298 Current portion of long-term debt 5,096 6,354 Long-term debt $ 1,499,453 $ 1,602,944 The contractual payments of long-term debt, including current maturities, for the five years subsequent to December 31, 2022, are as follows: 2023 $ 5,096 2024 3,822 2025 6,369 2026 5,096 2027 789,177 Thereafter 700,000 Total 1,509,560 Less: Original issue net discount (5,011) Less: Capitalized loan costs (10,884) Total debt $ 1,493,665 Senior Notes —On September 27, 2021, Summit LLC and Summit Finance (together, the “Issuers”) redeemed all $300.0 million in aggregate principal amount of their 5.125% senior notes due June 1, 2025 (the "2025 Notes") using existing cash on hand at a price equal to par plus an applicable premium and the indenture under which the 2025 Notes were issued was satisfied and discharged. As a result of the redemption, charges of $6.0 million were recognized in the quarter ended October 2, 2021, which included charges of $3.9 million for the applicable redemption premium and $2.1 million for the write-off of the deferred financing fees. On August 11, 2020, the Issuers issued $700.0 million in aggregate principal amount of 5.250% senior notes due January 15, 2029 (the “2029 Notes”). The 2029 Notes were issued at 100.0% of their par value with proceeds of $690.4 million, net of related fees and expenses. The 2029 Notes were issued under an indenture dated August 11, 2020 (the "2020 Indenture"). The 2020 Indenture contains covenants limiting, among other things, Summit LLC and its restricted subsidiaries’ ability to incur additional indebtedness or issue certain preferred shares, pay dividends, redeem stock or make other distributions, make certain investments, sell or transfer certain assets, create liens, consolidate, merge, sell or otherwise dispose of all or substantially all of its assets, enter into certain transactions with affiliates, and designate subsidiaries as unrestricted subsidiaries. The 2020 Indenture also contains customary events of default. Interest on the 2029 Notes is payable semi-annually on January 15 and July 15 of each year commencing on January 15, 2021. In August 2020, using the proceeds from the 2029 Notes, all of the outstanding $650.0 million 6.125% senior notes due 2023 (the “2023 Notes”) were redeemed at a price equal to par and the indenture under which the 2023 Notes were issued was satisfied and discharged. As a result of the extinguishment, charges of $4.1 million were recognized in the quarter ended September 26, 2020, which included charges of $0.8 million for the write-off of original issue discount and $3.3 million for the write-off of deferred financing fees. On March 15, 2019, the Issuers issued $300.0 million in aggregate principal amount of 6.500% senior notes due March 15, 2027 (the “2027 Notes”). The 2027 Notes were issued at 100.0% of their par value with proceeds of $296.3 million, net of related fees and expenses. The 2027 Notes were issued under an indenture dated March 25, 2019, the terms of which are generally consistent with the 2020 Indenture. Interest on the 2027 Notes is payable semi-annually on March 15 and September 15 of each year commencing on September 15, 2019. As of December 31, 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 $509.6 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 2023 payment. The interest rate on the term loan is variable, and was 7.61% as of December 31, 2022. In 2022, the Company repaid $95.6 million of its term loan under provisions related to divestitures of businesses. The unpaid principal balance is due in full on the maturity date, which is December 14, 2027. On December 14, 2022, Summit Materials, LLC entered into Amendment No. 5 to the credit agreement governing the Senior Secured Credit Facilities (the “Credit Agreement”), which among other things, (a) refinanced the existing $509.6 million of existing term loans with new term loans under the Term Loan Facility bearing interest, at Summit LLC’s option, based on either the base rate or Term SOFR rate and an applicable margin of (i) 2.00% per annum with respect to base rate borrowings and a floor of 1.00% per annum or (ii) 3.00% per annum with respect to Term SOFR borrowings, with a SOFR adjustment of 0.10% per annum and a floor of zero, and (b) extended the maturity date to December 14, 2027. On January 10, 2023, Summit Materials, LLC entered into Amendment No. 6 to the Credit Agreement, which among other things, increased the maximum amount available to $395.0 million and extended the maturity date to January 10, 2028. The revolving credit agreement bears interest per annum equal to a Term SOFR Rate with a SOFR adjustment of 0.10% per annum and a floor of zero. As of December 31, 2022, the revolving credit facility bears interest per annum equal to, at Summit LLC’s option, either (i) a base rate determined by reference to the highest of (a) the federal funds rate plus 0.50%, (b) the prime rate of Bank of America, N.A. and (c) LIBOR plus 1.00%, plus an applicable margin of 2.00% for base rate loans or (ii) a LIBOR rate determined by reference to Reuters prior to the interest period relevant to such borrowing adjusted for certain additional costs plus an applicable margin of 3.00% for LIBOR rate loans. There were no outstanding borrowings under the revolving credit facility as of December 31, 2022 or January 1, 2022. As of December 31, 2022, we had remaining borrowing capacity of $325.2 million under the revolving credit facility, which is net of $19.8 million of outstanding letters of credit. The outstanding letters of credit are renewed annually and support required bonding on construction projects and the Company’s insurance liabilities. Summit LLC’s Consolidated First Lien Net Leverage Ratio, as such term is defined in the Credit Agreement, should be no greater than 4.75:1.0 as of each quarter-end. As of December 31, 2022 and January 1, 2022, Summit LLC was in compliance with all financial covenants under the Credit Agreement. Summit LLC’s wholly-owned domestic subsidiary companies, subject to certain exclusions and exceptions, are named as subsidiary guarantors of the Senior Notes and the Senior Secured Credit Facilities. In addition, Summit LLC has pledged substantially all of its assets as collateral, subject to certain exclusions and exceptions, for the Senior Secured Credit Facilities. The following table presents the activity for the deferred financing fees for the years ended December 31, 2022 and January 1, 2022: Deferred financing fees Balance—January 2, 2021 $ 18,367 Amortization (3,202) Write off of deferred financing fees (2,116) Balance—January 1, 2022 $ 13,049 Loan origination fees 1,557 Amortization (2,655) Write off of deferred financing fees (462) Balance—December 31, 2022 $ 11,489 Other —On January 15, 2015, the Company’s wholly-owned subsidiary in British Columbia, Canada entered into an agreement with HSBC, which was amended on November 30, 2020, for a (i) $6.0 million Canadian dollar (“CAD”) revolving credit commitment to be used for operating activities that bears interest per annum equal to the bank’s prime rate plus 0.20%, (ii) $0.5 million CAD revolving credit commitment to be used for capital equipment that bears interest per annum at the bank’s prime rate plus 0.20%, (iii) $1.5 million CAD revolving credit commitment to provide guarantees on behalf of that subsidiary and (iv) $10.0 million CAD revolving foreign exchange facility available to purchase foreign exchange forward contracts. There were no amounts outstanding under this agreement as of December 31, 2022 or January 1, 2022.
Summit Materials, LLC
Debt	Debt Debt consisted of the following as of December 31, 2022 and January 1, 2022: 2022 2021 Term Loan, due 2027: $509.6 million and $610.0 million, net of $5.0 million and $0.7 million discount at December 31, 2022 and January 1, 2022, respectively $ 504,549 $ 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 1,504,549 1,609,298 Current portion of long-term debt 5,096 6,354 Long-term debt $ 1,499,453 $ 1,602,944 The contractual payments of long-term debt, including current maturities, for the five years subsequent to December 31, 2022, are as follows: 2023 $ 5,096 2024 3,822 2025 6,369 2026 5,096 2027 789,177 Thereafter 700,000 Total 1,509,560 Less: Original issue net discount (5,011) Less: Capitalized loan costs (10,884) Total debt $ 1,493,665 Senior Notes —On September 27, 2021, Summit LLC and Summit Finance (together, the “Issuers”) redeemed all $300.0 million in aggregate principal amount of their 5.125% senior notes due June 1, 2025 (the "2025 Notes") using existing cash on hand at a price equal to par plus an applicable premium and the indenture under which the 2025 Notes were issued was satisfied and discharged. As a result of the redemption, charges of $6.0 million were recognized in the quarter ended October 2, 2021, which included charges of $3.9 million for the applicable redemption premium and $2.1 million for the write-off of the deferred financing fees. On August 11, 2020, the Issuers issued $700.0 million in aggregate principal amount of 5.250% senior notes due January 15, 2029 (the “2029 Notes”). The 2029 Notes were issued at 100.0% of their par value with proceeds of $690.4 million, net of related fees and expenses. The 2029 Notes were issued under an indenture dated August 11, 2020 (the "2020 Indenture"). The 2020 Indenture contains covenants limiting, among other things, Summit LLC and its restricted subsidiaries’ ability to incur additional indebtedness or issue certain preferred shares, pay dividends, redeem stock or make other distributions, make certain investments, sell or transfer certain assets, create liens, consolidate, merge, sell or otherwise dispose of all or substantially all of its assets, enter into certain transactions with affiliates, and designate subsidiaries as unrestricted subsidiaries. The 2020 Indenture also contains customary events of default. Interest on the 2029 Notes is payable semi-annually on January 15 and July 15 of each year commencing on January 15, 2021. In August 2020, using the proceeds from the 2029 Notes, all of the outstanding $650.0 million 6.125% senior notes due 2023 (the “2023 Notes”) were redeemed at a price equal to par and the indenture under which the 2023 Notes were issued was satisfied and discharged. As a result of the extinguishment, charges of $4.1 million were recognized in the quarter ended September 26, 2020, which included charges of $0.8 million for the write-off of original issue discount and $3.3 million for the write-off of deferred financing fees. On March 15, 2019, the Issuers issued $300.0 million in aggregate principal amount of 6.500% senior notes due March 15, 2027 (the “2027 Notes”). The 2027 Notes were issued at 100.0% of their par value with proceeds of $296.3 million, net of related fees and expenses. The 2027 Notes were issued under an indenture dated March 25, 2019, the terms of which are generally consistent with the 2020 Indenture. Interest on the 2027 Notes is payable semi-annually on March 15 and September 15 of each year commencing on September 15, 2019. As of December 31, 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 $509.6 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 2023 payment. The interest rate on the term loan is variable, and was 7.61% as of December 31, 2022. In 2022, the Company repaid $95.6 million of its term loan under provisions related to divestitures of businesses. The unpaid principal balance is due in full on the maturity date, which is December 14, 2027. On December 14, 2022, Summit Materials, LLC entered into Amendment No. 5 to the credit agreement governing the Senior Secured Credit Facilities (the “Credit Agreement”), which among other things, (a) refinanced the existing $509.6 million of existing term loans with new term loans under the Term Loan Facility bearing interest, at Summit LLC’s option, based on either the base rate or Term SOFR rate and an applicable margin of (i) 2.00% per annum with respect to base rate borrowings and a floor of 1.00% per annum or (ii) 3.00% per annum with respect to Term SOFR borrowings, with a SOFR adjustment of 0.10% per annum and a floor of zero, and (b) extended the maturity date to December 14, 2027. On January 10, 2023, Summit Materials, LLC entered into Amendment No. 6 to the Credit Agreement, which among other things, increased the maximum amount available to $395.0 million and extended the maturity date to January 10, 2028. The revolving credit agreement bears interest per annum equal to a Term SOFR Rate with a SOFR adjustment of 0.10% per annum and a floor of zero. As of December 31, 2022, the revolving credit facility bears interest per annum equal to, at Summit LLC’s option, either (i) a base rate determined by reference to the highest of (a) the federal funds rate plus 0.50%, (b) the prime rate of Bank of America, N.A. and (c) LIBOR plus 1.00%, plus an applicable margin of 2.00% for base rate loans or (ii) a LIBOR rate determined by reference to Reuters prior to the interest period relevant to such borrowing adjusted for certain additional costs plus an applicable margin of 3.00% for LIBOR rate loans. There were no outstanding borrowings under the revolving credit facility as of December 31, 2022 or January 1, 2022. As of December 31, 2022, we had remaining borrowing capacity of $325.2 million under the revolving credit facility, which is net of $19.8 million of outstanding letters of credit. The outstanding letters of credit are renewed annually and support required bonding on construction projects and the Company’s insurance liabilities. Summit LLC’s Consolidated First Lien Net Leverage Ratio, as such term is defined in the Credit Agreement, should be no greater than 4.75:1.0 as of each quarter-end. As of December 31, 2022 and January 1, 2022, Summit LLC was in compliance with all financial covenants under the Credit Agreement. Summit LLC’s wholly-owned domestic subsidiary companies, subject to certain exclusions and exceptions, are named as subsidiary guarantors of the Senior Notes and the Senior Secured Credit Facilities. In addition, Summit LLC has pledged substantially all of its assets as collateral, subject to certain exclusions and exceptions, for the Senior Secured Credit Facilities. The following table presents the activity for the deferred financing fees for the years ended December 31, 2022 and January 1, 2022: Deferred financing fees Balance—January 2, 2021 $ 18,367 Amortization (3,202) Write off of deferred financing fees (2,116) Balance—January 1, 2022 $ 13,049 Loan origination fees 1,557 Amortization (2,655) Write off of deferred financing fees (462) Balance—December 31, 2022 $ 11,489 Other —On January 15, 2015, the Company’s wholly-owned subsidiary in British Columbia, Canada entered into an agreement with HSBC, which was amended on November 30, 2020, for a (i) $6.0 million Canadian dollar (“CAD”) revolving credit commitment to be used for operating activities that bears interest per annum equal to the bank’s prime rate plus 0.20%, (ii) $0.5 million CAD revolving credit commitment to be used for capital equipment that bears interest per annum at the bank’s prime rate plus 0.20%, (iii) $1.5 million CAD revolving credit commitment to provide guarantees on behalf of that subsidiary and (iv) $10.0 million CAD revolving foreign exchange facility available to purchase foreign exchange forward contracts. There were no amounts outstanding under this agreement as of December 31, 2022 or January 1, 2022.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Taxes [Line Items]
Income Taxes	Income Taxes Summit Inc.’s tax provision includes its proportional share of Summit Holdings’ tax attributes. Summit Holdings’ subsidiaries are primarily limited liability companies, but do include certain entities organized as C corporations and a Canadian subsidiary. The tax attributes related to the limited liability companies are passed on to Summit Holdings and then to its partners, including Summit Inc. The tax attributes associated with the C corporation and Canadian subsidiaries are fully reflected in the Company’s consolidated financial statements. For the years ended December 31, 2022, January 1, 2022 and January 2, 2021, income taxes consisted of the following: 2022 2021 2020 Provision for income taxes: Current $ 15,654 $ 8,030 $ 3,827 Deferred 69,891 36,326 (16,012) Income tax expense (benefit) $ 85,545 $ 44,356 $ (12,185) The effective tax rate on pre-tax income differs from the U.S. statutory rate of 21% for 2022, 2021 and 2020, respectively, due to the following: 2022 2021 2020 Income tax expense (benefit) at federal statutory tax rate $ 75,862 $ 41,273 $ 27,100 Less: Income tax benefit at federal statutory tax rate for LLC entities (754) (459) (593) State and local income taxes 12,703 7,287 5,067 Permanent differences (7,039) (5,493) (3,345) Effective tax rate change (710) 2,317 4,257 Basis differences from divestitures 3,314 3,766 — Unrecognized tax benefits — — (41,548) Tax receivable agreement (benefit) expense 218 28 (6) Change in valuation allowance (562) — — Other 2,513 (4,363) (3,117) Income tax expense (benefit) $ 85,545 $ 44,356 $ (12,185) The following table summarizes the components of the net deferred income tax asset (liability) as December 31, 2022 and January 1, 2022: 2022 2021 Deferred tax assets (liabilities): Net intangible assets $ 138,511 $ 177,220 Accelerated depreciation (196,936) (199,357) Net operating loss 195,669 224,014 Investment in limited partnership (44,690) (38,548) Mining reclamation reserve 3,213 3,341 Working capital (e.g., accrued compensation, prepaid assets) 39,231 39,571 Interest expense limitation carryforward 3,101 — Less valuation allowance (1,113) (1,675) Deferred tax assets 136,986 204,566 Less foreign deferred tax liability (included in other noncurrent liabilities) (15,752) (16,939) Net deferred tax asset $ 121,234 $ 187,627 As of December 31, 2022, $363.9 million of our deferred tax assets subject to our TRA are included in the net intangible assets and the net operating loss line items above. Our income tax expense (benefit) was $85.5 million, $44.4 million and $(12.2) million in the fiscal years ended 2022, 2021 and 2020, respectively. Our effective income tax rate in 2021 and 2020 was impacted by the IRS interpretative guidance of the Tax Cuts and Jobs Act (the “TCJA”), a change in state tax rates and a change in the amount of our TRA liability. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible, as well as consideration of tax-planning strategies we may seek to utilize net operating loss carryforwards that begin to expire in 2030. The Company updates the analysis, and adjusted the valuation allowance for interest expense carryforwards limited under the TCJA based on updated forecast models each year. We had no unrecognized tax benefits as of December 31, 2022 and January 1, 2022, respectively. We did not recognize interest or penalties related to this amount as it is offset by other attributes. Our net operating loss carryforward deferred tax assets begin to expire in 2030 and are expected to reverse before expiration. Therefore, we have not given consideration to any potential tax planning strategies as a source of future taxable income to monetize those net operating loss carryforwards. The Company will continue to monitor facts and circumstances, including our analysis of other sources of taxable income, in the reassessment of the likelihood that the tax benefit of our deferred tax assets will be realized. As of December 31, 2022, Summit Inc. had federal net operating loss carryforwards of $813 million, a portion of which expire between 2030 and 2038. As of December 31, 2022, $660 million of our federal net operating losses were under the terms of our TRA. As of December 31, 2022 and January 1, 2022, Summit Inc. had a valuation allowance on net deferred tax assets of $1.1 million and $1.7 million, respectively, where realization of our net operating losses are not more likely than not. 2022 2021 Valuation Allowance: Beginning balance $ (1,675) $ (1,675) Release of valuation allowance and other 562 — Ending balance $ (1,113) $ (1,675) Tax Receivable Agreement — During 2015, the Company entered into a TRA with the holders of LP Units and certain other pre-initial public offering owners (“Investor Entities”) that provides for the payment by Summit Inc. to exchanging holders of LP Units of 85% of the benefits, if any, that Summit Inc. actually realizes (or, under certain circumstances such as an early termination of the TRA, is deemed to realize) as a result of increases in the tax basis of tangible and intangible assets of Summit Holdings and certain other tax benefits related to entering into the TRA, including tax benefits attributable to payments under the TRA. When LP Units are exchanged for an equal number of newly-issued shares of Summit Inc.’s Class A common stock, these exchanges result in new deferred tax assets. Using tax rates in effect as of each year end, $0.3 million and $13.7 million of deferred tax assets were created during the years ended December 31, 2022 and January 1, 2022, respectively, when LP Units were exchanged for shares of Class A common stock. Each year, we update our estimate as to when TRA payments will be made. The timing and cash tax savings of those payments can cause variations in the future value of TRA tax attributes. As noted above, when payments are made under the TRA, a portion of the payment made will be characterized as imputed interest under IRS regulations. We also updated our estimate of the state income tax rate that will be in effect at the date the TRA payments are made. As a result of our updated state income tax rate, and the variance in TRA tax attributes noted above, we have increased our TRA liability by $1.6 million and decreased by $6.8 million as of December 31, 2022 and January 1, 2022, respectively. Our TRA liability as of December 31, 2022 and January 1, 2022 was $328.4 million and $326.5 million, respectively. Tax Distributions – The holders of Summit Holdings’ LP Units, including Summit Inc., incur U.S. federal, state and local income taxes on their share of any taxable income of Summit Holdings. The limited partnership agreement of Summit Holdings provides for pro rata cash distributions (“tax distributions”) to the holders of the LP Units in an amount generally calculated to provide each holder of LP Units with sufficient cash to cover its tax liability in respect of the LP Units. In general, these tax distributions are computed based on Summit Holdings’ estimated taxable income allocated to Summit Inc. multiplied by an assumed tax rate equal to the highest effective marginal combined U.S. federal, state and local income tax rate applicable to a corporate resident in New York, New York. For the years ended December 31, 2022 and January 1, 2022, Summit Holdings paid tax distributions totaling $0.7 million and zero, respectively, to holders of its LP Units, other than Summit Inc. C Corporation Subsidiaries — The effective income tax rate for the C corporations differ from the statutory federal rate primarily due to (1) tax depletion expense (benefit) in excess of the expense recorded under U.S. GAAP, (2) state income taxes and the effect of graduated tax rates, (3) differences between book and tax basis for divested businesses, (4) various other items such as limitations on meals and entertainment and other costs and (5) unrecognized tax benefits. The effective income tax rate for the Canadian subsidiary is not significantly different from its historical effective tax rate. No material interest or penalties were recognized in income tax expense during the years ended December 31, 2022, January 1, 2022 or January 2, 2021. Tax years from 2015 to 2019 remain open and subject to audit by federal, Canadian, and state tax authorities.
Summit Materials, LLC
Income Taxes [Line Items]
Income Taxes	Income Taxes Summit LLC is a limited liability company and passes its tax attributes for federal and state tax purposes to its member and is generally not subject to federal or state income tax. However, certain subsidiaries, or subsidiary groups, file federal, state, and Canadian income tax returns due to their status as C corporations or laws within that jurisdiction. The provision for income taxes is primarily composed of federal, state and local income taxes for the subsidiary entities that have C corporation status. For the years ended December 31, 2022, January 1, 2022 and January 2, 2021, income taxes consisted of the following: 2022 2021 2020 Provision for income taxes: Current $ 16,280 $ 8,459 $ 3,827 Deferred 305 12,490 (2,764) Income tax expense (benefit) $ 16,585 $ 20,949 $ 1,063 The effective tax rate on pre-tax income differs from the U.S. statutory rate of 21% for 2022, 2021 and 2020, respectively, due to the following: 2022 2021 2020 Income tax expense (benefit) at federal statutory tax rate $ 76,172 $ 40,303 $ 25,577 Less: Income tax benefit at federal statutory tax rate for LLC entities (63,498) (27,821) (17,647) State and local income taxes 4,170 3,604 2,073 Permanent differences 787 427 2,479 Effective tax rate change (491) 201 681 Basis differences from divestitures 3,314 3,766 — Unrecognized tax benefits — — (11,525) Valuation allowance (562) — — Other (3,307) 469 (575) Income tax benefit $ 16,585 $ 20,949 $ 1,063 The following table summarizes the components of the net deferred income tax asset (liability) as December 31, 2022 and January 1, 2022: 2022 2021 Deferred tax (liabilities) assets: Accelerated depreciation $ (54,590) $ (65,149) Net operating loss 6,147 11,602 Investment in limited partnership (24,630) (21,737) Net intangible assets (3,236) (2,734) Mining reclamation reserve 1,010 1,258 Working capital (e.g., accrued compensation, prepaid assets) 651 1,493 Interest expense limitation carryforward 482 — Net deferred tax liabilities (74,166) (75,267) Less valuation allowance (1,113) (1,675) Net deferred tax liability $ (75,279) $ (76,942) The net deferred income tax liability as of December 31, 2022 and January 1, 2022, are included in other noncurrent liabilities on the consolidated balance sheets. As of December 31, 2022, Summit LLC had federal net operating loss carryforwards of $5.2 million, which expire between 2032 and 2034. Valuation Allowance —The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible (including the effect of available carryback and carryforward periods) and tax-planning strategies. The deferred income tax asset related to net operating losses resides with two separate tax paying subsidiaries (or subsidiary groups) of Summit LLC. These tax payers have historically generated taxable income and forecast to continue generating taxable income; however, the use of a portion of the net operating may be limited. 2022 2021 Valuation Allowance: Beginning balance $ (1,675) $ (1,675) Release of valuation allowance and other 562 — Ending balance $ (1,113) $ (1,675) As of December 31, 2022 and January 1, 2022, a $1.1 million and $1.7 million, respectively, valuation allowance has been recorded on net deferred tax assets where realization of our net operating losses are not more likely than not. The Company does not have any unrecognized tax benefits as of December 31, 2022 or January 1, 2022. The Company records interest and penalties as a component of the income tax provision. No material interest or penalties were recognized in income tax expense during the years ended December 31, 2022 and January 1, 2022. Tax years from 2016 to 2020 remain open and subject to audit by federal, Canadian and state tax authorities. No income tax expense or benefit was recognized in other comprehensive loss in 2021, 2020 or 2019. Tax Distributions – The holders of Summit Holdings’ LP Units, including Summit Inc., incur U.S. federal, state and local income taxes on their share of any taxable income of Summit Holdings. The limited partnership agreement of Summit Holdings provides for pro rata cash distributions (“tax distributions”) to the holders of the LP Units in an amount generally calculated to provide each holder of LP Units with sufficient cash to cover its tax liability in respect of the LP Units. In general, these tax distributions are computed based on Summit Holdings’ estimated taxable income allocated to Summit Inc. multiplied by an assumed tax rate equal to the highest effective marginal combined U.S. federal, state and local income tax rate applicable to a corporate resident in New York, New York. No material distributions were made in the years ended December 31, 2022 and January 1, 2022.

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share Basic earnings per share is computed by dividing net earnings by the weighted average common shares outstanding and diluted net earnings is computed by dividing net earnings, adjusted for changes in the earnings allocated to Summit Inc. as a result of the assumed conversion of LP Units, by the weighted-average common shares outstanding assuming dilution. The following table shows the calculation of basic income per share: 2022 2021 2020 Net income attributable to Summit Inc. $ 272,145 $ 152,184 $ 137,967 Weighted average shares of Class A stock outstanding 119,747,056 119,415,448 115,993,963 Add: Nonvested restricted stock awards of retirement eligible shares 147,388 213,846 212,443 Weighted average shares outstanding 119,894,444 119,629,294 116,206,406 Basic earnings per share $ 2.27 $ 1.27 $ 1.19 Diluted net income attributable to Summit Inc. $ 272,145 $ 152,184 $ 137,967 Weighted average shares outstanding 119,894,444 119,415,448 115,993,963 Add: stock options 87,976 282,677 3,390 Add: warrants 11,647 17,674 — Add: restricted stock units 460,700 816,966 520,871 Add: performance stock units 173,692 188,381 92,758 Weighted average dilutive shares outstanding 120,628,459 120,721,146 116,610,982 Diluted earnings per share $ 2.26 $ 1.26 $ 1.18 Excluded from the above calculations were the shares noted below as they were antidilutive: 2022 2021 2020 Antidilutive shares: LP Units 1,313,204 1,867,853 3,060,248 Warrants — — 100,037

Stockholder's Equity_Members' I

Stockholder's Equity/Members' Interest	12 Months Ended
	Dec. 31, 2022
Schedule of Capitalization, Equity [Line Items]
Stockholder's Equity	Stockholders’ Equity Our capital stock consists of 1.0 billion shares of $0.01 par value Class A common stock authorized, of which 118,408,655 shares were issued and outstanding as of December 31, 2022. We also have authorized 250 million shares of $0.01 par value Class B common stock, of which 99 shares were issued and outstanding as of December 31, 2022. The Class B common stock entitles holders thereof, who are also holders of LP Units, with a number of votes that is equal to the number of LP Units they hold. The Class B common stock does not participate in dividends and does not have any liquidation rights. 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 million. These shares were retired upon purchase. From time to time, limited partners of Summit Holdings exchange their LP Units for shares of Class A common stock of Summit Inc. The following table summarizes the changes in our ownership of Summit Holdings: Summit Inc. Shares (Class A) LP Units Total Summit Inc. Ownership Percentage Balance — January 2, 2021 (1) 116,369,809 2,873,170 119,242,979 97.6 % Exchanges during period 1,559,164 (1,559,164) — Stock option exercises 1,745,940 — 1,745,940 Other equity transactions 1,009,409 — 1,009,409 Balance — January 1, 2022 (1) 120,684,322 1,314,006 121,998,328 98.9 % Exchanges during period 2,002 (2,002) — Stock option exercises 10,691 — 10,691 Repurchases of common stock (3,427,510) — (3,427,510) Other equity transactions 1,139,150 — 1,139,150 Balance — December 31, 2022 118,408,655 1,312,004 119,720,659 98.9 % ______________________ (1) The December 28, 2019 and January 1, 2022 balances of Summit Inc. Class A Shares of 116,369,809 and 120,684,322, respectively, are shown to reflect the retroactive application of 1,979,214 shares of Class A common stock issued as a stock dividend on December 29, 2022. Accumulated other comprehensive income (loss) - The changes in each component of accumulated other comprehensive income (loss) consisted of the following: Accumulated Foreign currency other Change in translation comprehensive retirement plans adjustments income (loss) Balance — January 2, 2021 $ 533 $ 4,670 $ 5,203 Postretirement liability adjustment, net of tax 975 — 975 Foreign currency translation adjustment, net of tax — 905 905 Balance — January 1, 2022 $ 1,508 $ 5,575 $ 7,083 Postretirement liability adjustment, net of tax 4,848 — 4,848 Foreign currency translation adjustment, net of tax — (8,847) (8,847) Balance — December 31, 2022 $ 6,356 $ (3,272) $ 3,084
Summit Materials, LLC
Schedule of Capitalization, Equity [Line Items]
Members' Interest	Members’ Interest Summit LLC is a wholly owned indirect subsidiary of Summit Holdings, whose primary owner is Summit Inc. Summit Inc. was formed as a Delaware corporation on September 23, 2014. Its sole material asset is a controlling equity interest in Summit Holdings. Pursuant to a reorganization into a holding company structure (the “Reorganization”) in connection with Summit Inc.’s March 2015 initial public offering, Summit Inc. became a holding corporation operating and controlling all of the business and affairs of Summit Holdings and its subsidiaries, including Summit LLC. Accumulated other comprehensive income (loss) - The changes in each component of accumulated other comprehensive income (loss) consisted of the following: Accumulated Foreign currency other Change in translation comprehensive retirement plans adjustments income (loss) Balance — January 2, 2021 $ (8,546) $ (10,037) $ (18,583) Postretirement liability adjustment 1,303 — 1,303 Foreign currency translation adjustment — 1,254 1,254 Balance — January 1, 2022 $ (7,243) $ (8,783) $ (16,026) Postretirement liability adjustment 6,481 — 6,481 Foreign currency translation adjustment — (11,831) (11,831) Balance — December 31, 2022 $ (762) $ (20,614) $ (21,376)

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	12 Months Ended
	Dec. 31, 2022
Schedule Of Cash Flow Supplemental [Line Items]
Supplemental Cash Flow Information	Supplemental Cash Flow Information Supplemental cash flow information for the years ended December 31, 2022, January 1, 2022 and January 2, 2021 was as follows: 2022 2021 2020 Cash payments: Interest $ 76,279 $ 81,592 $ 99,551 Payments for income taxes, net 23,352 7,580 1,754 Operating cash payments on operating leases 9,483 10,955 10,452 Operating cash payments on finance leases 1,081 2,162 3,132 Finance cash payments on finance leases 16,245 17,278 14,408 Non cash investing and financing activities: Accrued liabilities for purchases of property, plant and equipment $ 8,558 $ 13,730 $ 11,828 Stock Dividend 59,258 — — Right of use assets obtained in exchange for operating lease obligations 17,300 11,528 4,849 Right of use assets obtained in exchange for finance leases obligations (635) 1,125 18,016 Exchange of LP Units to shares of Class A common stock 62 48,425 8,227
Summit Materials, LLC
Schedule Of Cash Flow Supplemental [Line Items]
Supplemental Cash Flow Information	Supplemental Cash Flow Information Supplemental cash flow information for the years ended December 31, 2022, January 1, 2022 and January 2, 2021 was as follows: 2022 2021 2020 Cash payments: Interest $ 76,279 $ 81,592 $ 99,551 Payments for income taxes, net 23,352 7,580 1,754 Operating cash payments on operating leases 9,483 10,955 10,452 Operating cash payments on finance leases 1,081 2,162 3,132 Finance cash payments on finance leases 16,245 17,278 14,408 Non cash investing and financing activities: Accrued liabilities for purchases of property, plant and equipment $ 8,558 $ 13,730 $ 11,828 Right of use assets obtained in exchange for operating lease obligations 17,300 11,528 4,849 Right of use assets obtained in exchange for finance leases obligations (635) 1,125 18,016

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-Based Compensation	Stock-Based Compensation Prior to the IPO and related Reorganization, the capital structure of Summit Holdings consisted of six different classes of limited partnership units, each of which was subject to unique distribution rights. In connection with the IPO and the related Reorganization, the limited partnership agreement of Summit Holdings was amended and restated to, among other things, modify its capital structure by creating LP Units. Holders of the LP Units periodically exchange their LP Units for shares of Class A common Stock of Summit Inc. Omnibus Incentive Plan Our 2015 Omnibus Incentive Plan (the "Plan") allows for grants of equity-based awards in the form of stock options, stock appreciation rights, restricted stock, restricted stock units, performance units and other stock-based awards. The Plan authorizes the issuance of up to 17,500,000 shares of Class A common stock in the form of restricted stock units and stock options, of which 7.2 million shares of Class A common stock were available for future grants as of December 31, 2022. Employee Stock Purchase Plan At the May 2021 Annual Meeting, stockholders approved the Summit Materials, Inc. 2021 Employee Stock Purchase Plan (the “ESPP”), which authorized 5,500,000 shares of Class A common stock for issuance under the ESPP. All eligible employees may voluntarily enroll to purchase the Company’s Class A common stock through payroll deductions at a price equal to 85% of the lower of the fair market values of the stock as of the beginning or the end of six-month offering periods. Compensation expense is measured as the discount the employee is entitled to upon purchase and is recognized over the offering period. As of December 31, 2022, 5.5 million shares of Class A common stock were reserved for future issuance through the ESPP, with 5.4 million shares available for issuance. Restricted Stock Restricted Stock with Service-Based Vesting —Under the Plan, the Compensation Committee of the Board of Directors (the “Compensation Committee”) has granted restricted stock to members of the Board of Directors, executive officers and other key employees. These awards contain service conditions associated with continued employment or service. The terms of the restricted stock provide voting and regular dividend rights to holders of the awards. Upon vesting, the restrictions on the restricted stock lapse and the shares are considered issued and outstanding for accounting purposes. In each of 2022, 2021 and 2020, the Compensation Committee granted restricted stock to executives and key employees under the Plan as part of our annual equity award program, which vest over a two three Further, in each of 2022, 2021 and 2020, the Compensation Committee granted 30,520, 34,672 and 42,736 shares, respectively, to non-employee members of the Board of Directors for their annual service as directors. These restricted stock grants vest over a one year period. In measuring compensation expense associated with the grant of restricted stock, we use the fair value of the award, determined as the closing stock price for our Class A common stock on the date of grant. Compensation expense is recorded monthly over the vesting period of the award. Restricted stock with Service, Market-Condition-Based and Performance Based Vesting —In 2022, 2021 and 2020, the Compensation Committee granted restricted stock to certain members of our executive team as part of their annual compensation package. The restricted stock vests at the end of a three Compensation expense is recorded monthly over the vesting period of the awards. The following table summarizes information for the equity awards granted in 2022: Options Restricted Stock Units Performance Stock Units Warrants Weighted Weighted Weighted Weighted average grant- Number of average grant- Number of average grant- average grant- Number of date fair value restricted date fair value performance date fair value Number of date fair value options per unit stock units per unit stock units per unit warrants per unit Beginning balance—January 1, 2022 292,533 $ 9.22 1,481,992 $ 22.76 410,357 $ 28.52 31,519 $ 18.00 Granted — — 557,253 27.52 316,705 28.17 — — Forfeited/ Canceled (1,260) 10.09 (111,203) 26.83 (17,450) 34.89 — — Exercised (10,691) 10.45 — — — — — — Vested — — (827,712) 20.96 (297,000) 26.20 — — Balance—December 31, 2022 280,582 $ 9.27 1,100,330 $ 26.12 412,612 $ 29.66 31,519 $ 18.00 The fair value of the time-vesting options granted was estimated as of the grant date using the Black-Scholes-Merton model, which requires the input of subjective assumptions, including the expected volatility and the expected term. No options to purchase common stock were granted in 2022, 2021 and 2020. The fair value of the performance stock units granted was estimated as of the grant date using Monte Carlo simulations, which requires the input of subjective assumptions, including the expected volatility and the expected term. Performance Stock Units 2022 2021 2020 Risk-free interest rate 1.44% 0.29% 0.85% Dividend yield N/A N/A N/A Volatility 67% 70% 39% Expected term 3 years 3 years 3 years The risk-free rate is based on the yield at the date of grant of a U.S. Treasury security with a maturity period approximating the expected term. As Summit Holdings has not historically and does not plan to issue regular dividends, a dividend yield of zero was used. The volatility assumption is based on reported data of a peer group of publicly traded companies for which historical information was available adjusted for the Company’s capital structure. The expected term is based on expectations about future exercises and represents the period of time that the units granted are expected to be outstanding. Compensation expense for time-vesting interests granted is based on the grant date fair value. The Company recognizes compensation costs on a straight-line basis over the service period, which is generally the vesting period of the award. Forfeitures are recognized as they occur. Share-based compensation expense, which is recognized in general and administrative expenses, totaled $18.3 million, $19.7 million and $28.9 million in the years ended December 31, 2022, January 1, 2022 and January 2, 2021, respectively. As of December 31, 2022, unrecognized compensation cost totaled $19.5 million. The weighted average remaining contractual term over which the unrecognized compensation cost is to be recognized is 1.7 years as of year-end 2022.
Summit Materials, LLC
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-Based Compensation	Stock-Based Compensation Prior to the IPO and related Reorganization, the capital structure of Summit Holdings consisted of six different classes of limited partnership units, each of which was subject to unique distribution rights. In connection with the IPO and the related Reorganization, the limited partnership agreement of Summit Holdings was amended and restated to, among other things, modify its capital structure by creating LP Units. Holders of the LP Units periodically exchange their LP Units for shares of Class A common Stock of Summit Inc. Omnibus Incentive Plan The Amended and Restated Summit Materials Inc. 2015 Omnibus Incentive Plan (the "Plan") allows for grants of equity-based awards in the form of stock options, stock appreciation rights, restricted stock, restricted stock units, performance units and other stock-based awards. The Plan authorizes the issuance of up to 17,500,000 shares of Class A common stock in the form of restricted stock units and stock options, of which 7.2 million shares of Class A common stock were available for future grants as of December 31, 2022. Employee Stock Purchase Plan At the May 2021 Annual Meeting, Summit Inc.'s stockholders approved the Summit Materials, Inc. 2021 Employee Stock Purchase Plan (the “ESPP”), which authorized 5,500,000 shares of Class A common stock for issuance under the ESPP. All eligible employees may voluntarily enroll to purchase the Class A common stock of Summit Inc. through payroll deductions at a price equal to 85% of the lower of the fair market values of the stock as of the beginning or the end of six-month offering periods. Compensation expense is measured as the discount the employee is entitled to upon purchase and is recognized over the offering period. As of December 31, 2022, 5.5 million shares of Class A common stock were reserved for future issuance through the ESPP, with 5.4 million shares available for issuance. Restricted Stock Restricted Stock with Service-Based Vesting —Under the Plan, the Compensation Committee of the Board of Directors (the “Compensation Committee”) has granted restricted stock to members of the Board of Directors, executive officers and other key employees. These awards contain service conditions associated with continued employment or service. The terms of the restricted stock provide voting and regular dividend rights to holders of the awards. Upon vesting, the restrictions on the restricted stock lapse and the shares are considered issued and outstanding for accounting purposes. In each of 2022, 2021 and 2020, the Compensation Committee granted restricted stock to executives and key employees under the Plan as part of our annual equity award program, which vest over a two three Further, in each of 2022, 2021 and 2020, the Compensation Committee granted 30,520, 34,672 and 42,736 shares, respectively, to non-employee members of the Board of Directors for their annual service as directors. These restricted stock grants vest over a one year period. In measuring compensation expense associated with the grant of restricted stock, we use the fair value of the award, determined as the closing stock price for our Class A common stock on the date of grant. Compensation expense is recorded monthly over the vesting period of the award. Restricted stock with Service, Market-Condition-Based and Performance Based Vesting —In 2022, 2021 and 2020, the Compensation Committee granted restricted stock to certain members of our executive team as part of their annual compensation package. The restricted stock vests at the end of a three Compensation expense is recorded monthly over the vesting period of the awards. The following table summarizes information for the equity awards granted in 2022: Options Restricted Stock Units Performance Stock Units Warrants Weighted Weighted Weighted Weighted average grant- Number of average grant- Number of average grant- average grant- Number of date fair value restricted date fair value performance date fair value Number of date fair value options per unit stock units per unit stock units per unit warrants per unit Beginning balance—January 1, 2022 292,533 $ 9.22 1,481,992 $ 22.76 410,357 $ 28.52 31,519 $ 18.00 Granted — — 557,253 27.52 316,705 28.17 — — Forfeited/ Canceled (1,260) 10.09 (111,203) 26.83 (17,450) 34.89 — — Exercised (10,691) 10.45 — — — — — — Vested — — (827,712) 20.96 (297,000) 26.20 — — Balance—December 31, 2022 280,582 $ 9.27 1,100,330 $ 26.12 412,612 $ 29.66 31,519 $ 18.00 The fair value of the time-vesting options granted was estimated as of the grant date using the Black-Scholes-Merton model, which requires the input of subjective assumptions, including the expected volatility and the expected term. No options to purchase common stock were granted in 2022, 2021 and 2020. The fair value of the performance stock units granted was estimated as of the grant date using Monte Carlo simulations, which requires the input of subjective assumptions, including the expected volatility and the expected term. Performance Stock Units 2022 2021 2020 Risk-free interest rate 1.44% 0.29% 0.85% Dividend yield N/A N/A N/A Volatility 67% 70% 39% Expected term 3 years 3 years 3 years The risk-free rate is based on the yield at the date of grant of a U.S. Treasury security with a maturity period approximating the expected term. As Summit Holdings has not historically and does not plan to issue regular dividends, a dividend yield of zero was used. The volatility assumption is based on reported data of a peer group of publicly traded companies for which historical information was available adjusted for the Company’s capital structure. The expected term is based on expectations about future exercises and represents the period of time that the units granted are expected to be outstanding. Compensation expense for time-vesting interests granted is based on the grant date fair value. The Company recognizes compensation costs on a straight-line basis over the service period, which is generally the vesting period of the award. Forfeitures are recognized as they occur. Share-based compensation expense, which is recognized in general and administrative expenses, totaled $18.3 million, $19.7 million and $28.9 million in the years ended December 31, 2022, January 1, 2022 and January 2, 2021, respectively. As of December 31, 2022, unrecognized compensation cost totaled $19.5 million. The weighted average remaining contractual term over which the unrecognized compensation cost is to be recognized is 1.7 years as of year-end 2022. As of December 31, 2022, the intrinsic value of outstanding options, restricted stock units and performance stock units was $2.4 million, $31.2 million and $11.7 million, respectively, and the remaining contractual term was 3.0 years, 0.8 years and 1.2 years, respectively. The weighted average strike price of 0.3 million exercisable stock options outstanding as of December 31, 2022 was $19.75 per share.

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Employee Benefit Plans	Employee Benefit Plans Defined Contribution Plan —The Company sponsors employee 401(k) savings plans for its employees, including certain union employees. The plans provide for various required and discretionary Company matches of employees’ eligible compensation contributed to the plans. The expense for the defined contribution plans was $12.1 million, $10.9 million and $12.1 million for the years ended December 31, 2022, January 1, 2022 and January 2, 2021, respectively. Defined Benefit and Other Postretirement Benefits Plans —The Company’s subsidiary, Continental Cement, sponsors two noncontributory defined benefit pension plans for hourly and salaried employees. The plans are closed to new participants and benefits are frozen. Pension benefits for eligible hourly employees are based on a monthly pension factor for each year of credited service. Pension benefits for eligible salaried employees are generally based on years of service and average eligible compensation. Continental Cement also sponsors two unfunded healthcare and life insurance benefits plans for certain eligible retired employees. The funded status of the pension and other postretirement benefit plans is recognized in the consolidated balance sheets as the difference between the fair value of plan assets and the benefit obligations. For defined benefit pension plans, the benefit obligation is the projected benefit obligation (“PBO”) and for the healthcare and life insurance benefits plans, the benefit obligation is the accumulated postretirement benefit obligation (“APBO”). The PBO represents the actuarial present value of benefits expected to be paid upon retirement based on estimated future compensation levels. However, since the plans’ participants are not subject to future compensation increases, the plans’ PBO equals the accumulated benefit obligation (“ABO”). The APBO represents the actuarial present value of postretirement benefits attributed to employee services already rendered. The fair value of plan assets represents the current market value of assets held by an irrevocable trust fund for the sole benefit of participants. The measurement of the benefit obligations is based on the Company’s estimates and actuarial valuations. These valuations reflect the terms of the plan and use participant-specific information, such as compensation, age and years of service, as well as certain assumptions that require significant judgment, including estimates of discount rates, expected return on plan assets and mortality rates. The Company uses December 31 as the measurement date for its defined benefit pension and other postretirement benefit plans. Obligations and Funded Status —The following information is as of December 31, 2022 and January 1, 2022 and for the years ended December 31, 2022, January 1, 2022 and January 2, 2021: 2022 2021 Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. Change in benefit obligations: Beginning of period $ 25,266 $ 9,790 $ 27,827 $ 9,229 Service cost 68 35 58 194 Interest cost 640 239 550 189 Actuarial (gain) loss (5,360) (1,454) (1,594) 1,143 Change in plan provision — (2,014) — — Benefits paid (1,577) (1,025) (1,575) (965) End of period $ 19,037 $ 5,571 $ 25,266 $ 9,790 Change in fair value of plan assets: Beginning of period $ 20,004 $ — $ 19,058 $ — Actual return on plan assets (1,606) — 1,304 — Employer contributions 222 1,025 1,217 965 Benefits paid (1,577) (1,025) (1,575) (965) End of period $ 17,043 $ — $ 20,004 $ — Funded status of plans $ (1,994) $ (5,571) $ (5,262) $ (9,790) Current liabilities $ — $ (484) $ — $ (723) Noncurrent liabilities (1,994) (5,087) (5,262) (9,067) Liability recognized $ (1,994) $ (5,571) $ (5,262) $ (9,790) Amounts recognized in accumulated other comprehensive income: Net actuarial loss $ 5,170 $ 1,919 $ 8,261 $ 3,591 Prior service cost — (3,167) — (1,449) Total amount recognized $ 5,170 $ (1,248) $ 8,261 $ 2,142 The amount recognized in accumulated other comprehensive income (“AOCI”) is the actuarial loss (gain) and prior service cost, which has not yet been recognized in periodic benefit cost. 2022 2021 2020 Pension Healthcare Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. benefits & Life Ins. Amounts recognized in other comprehensive (income) loss: Net actuarial (gain) loss $ (2,785) $ (1,454) $ (2,000) $ 1,143 $ 1,728 $ 675 Prior service credit — (2,013) — — — — Amortization of prior year service credit — 296 — 241 — 241 Amortization of loss (307) (218) (428) (259) (326) (89) Total amount recognized $ (3,092) $ (3,389) $ (2,428) $ 1,125 $ 1,402 $ 827 The pension and postretirement healthcare and life programs experienced significant actuarial gains during the year ended December 31, 2022 due to the change in discount rate. This change was partially offset by lower than expected investment returns. 2022 2021 2020 Pension Healthcare Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. benefits & Life Ins. Components of net periodic benefit cost: Service cost $ 68 $ 35 $ 58 $ 194 $ 71 $ 176 Interest cost 640 239 550 189 733 242 Amortization of loss 307 218 428 259 326 89 Expected return on plan assets (970) — (898) — (1,221) — Amortization of prior service credit — (296) — (241) — (241) Net periodic benefit (expense) cost $ 45 $ 196 $ 138 $ 401 $ (91) $ 266 Assumptions— Weighted-average assumptions used to determine the benefit obligations as of year-end 2022 and 2021 are: 2022 2021 Healthcare Healthcare Pension benefits & Life Ins. Pension benefits & Life Ins. Discount rate 5.16% 5.09% 2.63% 2.31% Expected long-term rate of return on plan assets 5.00% N/A 5.00% N/A Weighted-average assumptions used to determine net periodic benefit cost for years ended December 31, 2022, January 1, 2022 and January 2, 2021: 2022 2021 2020 Healthcare Healthcare Healthcare Pension benefits & Life Ins. Pension benefits & Life Ins. Pension benefits & Life Ins. Discount rate 2.63% 2.31% 2.04% 1.82% 2.90% 2.79% Expected long-term rate of return on plan assets 5.00% N/A 5.00% N/A 7.00% N/A The expected long-term return on plan assets is based upon the Plans’ consideration of historical and forward-looking returns and the Company’s estimation of what a portfolio, with the target allocation described below, will earn over a long-term horizon. The discount rate is derived using the FTSE Above Median Pension Discount Curve. The assumed health care cost trend rate for year end 2022 was 7.0% grading to 4.46% in 2042. As of year end 2021, the assumed trend rate was 7.0% grading to 4.75% in 2032. Assumed health care cost trend rates have a significant effect on the amounts reported for the Company’s healthcare and life insurance benefits plans. Plan Assets —The defined benefit pension plans’ (the “Plans”) investment strategy is to minimize investment risk while generating acceptable returns. The Plans currently invest a relatively high proportion of the plan assets in fixed income securities, while the remainder is invested in equity securities, cash reserves and precious metals. The equity securities are diversified into funds with growth and value investment strategies. The target allocation for plan assets is as follows: equity securities—35%; fixed income securities—55%; cash reserves—5%; alternatives—4%; and precious metals—1%. The Plans’ current investment allocations are within the tolerance of the target allocation. The Company had no Level 3 investments as of or for the years ended December 31, 2022 and January 1, 2022. At year-end 2022 and 2021, the Plans’ assets were invested predominantly in fixed-income securities and publicly traded equities, but may be invested in other asset classes in the future subject to the parameters of the investment policy. The Plans’ investments in fixed-income assets include U.S. Treasury and U.S. agency securities and corporate bonds. The Plans’ investments in equity assets include U.S. and international securities and equity funds. The Company estimates the fair value of the Plans’ assets using various valuation techniques and, to the extent available, quoted market prices in active markets or observable market inputs. The descriptions and fair value methodologies for the Plans’ assets are as follows: Fixed Income Securities —Corporate and government bonds are classified as Level 2 assets, as they are either valued at quoted market prices from observable pricing sources at the reporting date or valued based upon comparable securities with similar yields and credit ratings. Equity Securities —Equity securities are valued at the closing market price reported on a U.S. exchange where the security is actively traded and are therefore classified as Level 1 assets. Cash —The carrying amounts of cash approximate fair value due to the short-term maturity. Precious Metals— Precious metals are valued at the closing market price reported on a U.S. exchange where the security is actively traded and are therefore classified as Level 1 assets. The fair value of the Plans’ assets by asset class and fair value hierarchy level as of December 31, 2022 and January 1, 2022 are as follows: 2022 Quoted prices in active Total fair markets for identical Observable value assets (Level 1) inputs (Level 2) Fixed income securities: Intermediate—government $ 4,849 $ 4,849 $ — Intermediate—corporate 2,754 — 2,754 Short-term—government 531 531 — Short-term—corporate 538 — 538 International 836 — 836 Equity securities: U.S. Large cap value 1,635 1,635 — U.S. Large cap growth 997 997 — U.S. Mid cap value 630 630 — U.S. Mid cap growth 439 439 — U.S. Small cap value 607 607 — U.S. Small cap growth 422 422 — International 745 — 745 Emerging Markets 740 740 — Commodities Broad Basket 185 185 — Cash 1,135 1,135 — Total $ 17,043 $ 12,170 $ 4,873 2021 Quoted prices in active Total fair markets for identical Observable value assets (Level 1) inputs (Level 2) Fixed income securities: Intermediate—government $ 3,412 $ 3,412 $ — Intermediate—corporate 4,424 — 4,424 Short-term—government 1,727 1,727 — Short-term—corporate 79 — 79 International 821 — 821 Equity securities: U.S. Large cap value 1,912 1,912 — U.S. Large cap growth 1,330 1,330 — U.S. Mid cap value 750 750 — U.S. Mid cap growth 526 526 — U.S. Small cap value 730 730 — U.S. Small cap growth 491 491 — International 1,188 396 792 Emerging Markets 374 374 — Commodities Broad Basket 1,058 202 856 Cash 1,182 1,182 — Total $ 20,004 $ 13,032 $ 6,972 Cash Flows —The Company does not expect to contribute to its pension plans during 2023 and expects to contribute $0.5 million to its postretirement healthcare and life insurance benefits plans. The estimated benefit payments for each of the next five years and the five-year period thereafter are as follows: Pension Healthcare and Life benefits Insurance Benefits 2023 $ 1,698 $ 484 2024 1,684 496 2025 1,640 515 2026 1,604 531 2027 1,575 555 2028 - 2032 7,215 2,560 Multiemployer Pension Plans — In 2018, through an acquisition, the Company assumed an obligation to contribute to a number of multiemployer defined benefit pension plans under the terms of collective-bargaining agreements that cover its union-represented employees. The risks of participating in multiemployer pension plans are different from single-employer plans. Assets contributed to a multiemployer plan by one employer may be used to provide benefits to employees of other participating employers. If a participating employer ceases contributing to the plan, the unfunded obligations of the plan are the responsibility of the remaining participating employers. The Company's participation in these plans for the annual period ended December 31, 2022, is outlined in the table below. The ''EIN/Pension Plan Number" column provides the Employer Identification Number (EIN) and the three-digit plan number, if applicable. Unless otherwise noted, the most recent Pension Protection Act (PPA) zone status available in 2022 and 2021 is for the plan 's year end at December 31, 2022, and December 31, 2021, respectively. The zone status is based on information the Company received from the plan and is certified by the plan's actuary. Among other factors, plans in the red zone are generally less than 65% funded, plans in the yellow zone are less than 80% funded and plans in the green zone are at least 80% funded. The "FIP/RP Status Pending/Implemented" column indicates plans for which a financial improvement plan (FIP) or a rehabilitation plan (RP) is either pending or has been implemented. The "Surcharge Imposed" column indicates whether a surcharge has been imposed on contributions to the plan. The last column lists the expiration date(s) of the collective- bargaining agreement(s) to which the plans are subject. There have been no significant changes that affect the comparability of 2022 and 2021 contributions. Expiration Date of Pension Protection Act FIP/RP Status Contributions of Company Collective- Pension EIN/ Pension Zone Status Pending/ ($ in thousands) Surcharge Bargaining Trust Fund Plan Number 2022 2021 Implemented 2022 2021 Imposed Agreement Construction Industry Laborers Pension Fund 43-6060737/001 Green - as of December 31, 2021 Green - as of December 31, 2020 None $ 108 $ 107 No 3/31/2026 Operating Engineers Local 101 Pension Plan 43-6059213/001 Green - as of December 31, 2021 Green - as of December 31, 2020 None 21 19 No 3/31/2026 Total Contributions $ 129 $ 126 The Company was not listed as providing more than 5% of the total contributions for the Operating Engineers Local 101 Pension Plan or the Construction Industry Laborers Pension Fund for the plan years 2022 and 2021 per the plans' Forms 5500. As of the date of the filing of this annual report on Form 10-K, Forms 5500 were not available for the plan year ending December 31, 2022.
Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Employee Benefit Plans	Employee Benefit Plans Defined Contribution Plan —The Company sponsors employee 401(k) savings plans for its employees, including certain union employees. The plans provide for various required and discretionary Company matches of employees’ eligible compensation contributed to the plans. The expense for the defined contribution plans was $12.1 million, $10.9 million and $12.1 million for the years ended December 31, 2022, January 1, 2022 and January 2, 2021, respectively. Defined Benefit and Other Postretirement Benefits Plans —The Company’s subsidiary, Continental Cement, sponsors two noncontributory defined benefit pension plans for hourly and salaried employees. The plans are closed to new participants and benefits are frozen. Pension benefits for eligible hourly employees are based on a monthly pension factor for each year of credited service. Pension benefits for eligible salaried employees are generally based on years of service and average eligible compensation. Continental Cement also sponsors two unfunded healthcare and life insurance benefits plans for certain eligible retired employees. The funded status of the pension and other postretirement benefit plans is recognized in the consolidated balance sheets as the difference between the fair value of plan assets and the benefit obligations. For defined benefit pension plans, the benefit obligation is the projected benefit obligation (“PBO”) and for the healthcare and life insurance benefits plans, the benefit obligation is the accumulated postretirement benefit obligation (“APBO”). The PBO represents the actuarial present value of benefits expected to be paid upon retirement based on estimated future compensation levels. However, since the plans’ participants are not subject to future compensation increases, the plans’ PBO equals the accumulated benefit obligation (“ABO”). The APBO represents the actuarial present value of postretirement benefits attributed to employee services already rendered. The fair value of plan assets represents the current market value of assets held by an irrevocable trust fund for the sole benefit of participants. The measurement of the benefit obligations is based on the Company’s estimates and actuarial valuations. These valuations reflect the terms of the plan and use participant-specific information, such as compensation, age and years of service, as well as certain assumptions that require significant judgment, including estimates of discount rates, expected return on plan assets and mortality rates. The Company uses December 31 as the measurement date for its defined benefit pension and other postretirement benefit plans. Obligations and Funded Status —The following information is as of December 31, 2022 and January 1, 2022 and for the years ended December 31, 2022, January 1, 2022 and January 2, 2021: 2022 2021 Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. Change in benefit obligations: Beginning of period $ 25,266 $ 9,790 $ 27,827 $ 9,229 Service cost 68 35 58 194 Interest cost 640 239 550 189 Actuarial (gain) loss (5,360) (1,454) (1,594) 1,143 Change in plan provision — (2,014) — — Benefits paid (1,577) (1,025) (1,575) (965) End of period $ 19,037 $ 5,571 $ 25,266 $ 9,790 Change in fair value of plan assets: Beginning of period $ 20,004 $ — $ 19,058 $ — Actual return on plan assets (1,606) — 1,304 — Employer contributions 222 1,025 1,217 965 Benefits paid (1,577) (1,025) (1,575) (965) End of period $ 17,043 $ — $ 20,004 $ — Funded status of plans $ (1,994) $ (5,571) $ (5,262) $ (9,790) Current liabilities $ — $ (484) $ — $ (723) Noncurrent liabilities (1,994) (5,087) (5,262) (9,067) Liability recognized $ (1,994) $ (5,571) $ (5,262) $ (9,790) Amounts recognized in accumulated other comprehensive income: Net actuarial loss $ 5,170 $ 1,919 $ 8,261 $ 3,591 Prior service cost — (3,167) — (1,449) Total amount recognized $ 5,170 $ (1,248) $ 8,261 $ 2,142 The amount recognized in accumulated other comprehensive income is the actuarial loss (gain) and prior service cost, which has not yet been recognized in periodic benefit cost. 2022 2021 2020 Pension Healthcare Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. benefits & Life Ins. Amounts recognized in other comprehensive (income) loss: Net actuarial (gain) loss $ (2,785) $ (1,454) $ (2,000) $ 1,143 $ 1,728 $ 675 Prior service credit — (2,013) — — — — Amortization of prior year service credit — 296 — 241 — 241 Amortization of loss (307) (218) (428) (259) (326) (89) Total amount recognized $ (3,092) $ (3,389) $ (2,428) $ 1,125 $ 1,402 $ 827 Components of net periodic benefit cost: Service cost $ 68 $ 35 $ 58 $ 194 $ 71 $ 176 Interest cost 640 239 550 189 733 242 Amortization of loss 307 218 428 259 326 89 Expected return on plan assets (970) — (898) — (1,221) — Amortization of prior service credit — (296) — (241) — (241) Net periodic benefit (expense) cost $ 45 $ 196 $ 138 $ 401 $ (91) $ 266 The pension and postretirement healthcare and life programs experienced significant actuarial gains during the year ended December 31, 2022 due to the change in discount rate. This change was partially offset by lower than expected investment returns. Assumptions— Weighted-average assumptions used to determine the benefit obligations as of year-end 2022 and 2021 are: 2022 2021 Healthcare Healthcare Pension benefits & Life Ins. Pension benefits & Life Ins. Discount rate 5.16% 5.09% 2.63% 2.31% Expected long-term rate of return on plan assets 5.00% N/A 5.00% N/A Weighted-average assumptions used to determine net periodic benefit cost for years ended December 31, 2022, January 1, 2022 and January 2, 2021: 2022 2021 2020 Healthcare Healthcare Healthcare Pension benefits & Life Ins. Pension benefits & Life Ins. Pension benefits & Life Ins. Discount rate 2.63% 2.31% 2.04% 1.82% 2.90% 2.79% Expected long-term rate of return on plan assets 5.00% N/A 5.00% N/A 7.00% N/A The expected long-term return on plan assets is based upon the Plans’ consideration of historical and forward-looking returns and the Company’s estimation of what a portfolio, with the target allocation described below, will earn over a long-term horizon. The discount rate is derived using the FTSE Above Median Pension Discount Curve. The assumed health care cost trend rate for year end 2022 was 7.0% grading to 4.46% in 2042. As of year-end 2021, the assumed trend rate was 7.0% grading to 4.75% in 2032. Assumed health care cost trend rates have a significant effect on the amounts reported for the Company’s healthcare and life insurance benefits plans. Plan Assets —The defined benefit pension plans’ (the “Plans”) investment strategy is to minimize investment risk while generating acceptable returns. The Plans currently invest a relatively high proportion of the plan assets in fixed income securities, while the remainder is invested in equity securities, cash reserves and precious metals. The equity securities are diversified into funds with growth and value investment strategies. The target allocation for plan assets is as follows: equity securities—35%; fixed income securities—55%; cash reserves—5%; alternatives—4%; and precious metals—1%. The Plans’ current investment allocations are within the tolerance of the target allocation. The Company had no Level 3 investments as of or for the years ended December 31, 2022 and January 1, 2022. At year-end 2022 and 2021, the Plans’ assets were invested predominantly in fixed-income securities and publicly traded equities, but may be invested in other asset classes in the future subject to the parameters of the investment policy. The Plans’ investments in fixed-income assets include U.S. Treasury and U.S. agency securities and corporate bonds. The Plans’ investments in equity assets include U.S. and international securities and equity funds. The Company estimates the fair value of the Plans’ assets using various valuation techniques and, to the extent available, quoted market prices in active markets or observable market inputs. The descriptions and fair value methodologies for the Plans’ assets are as follows: Fixed Income Securities —Corporate and government bonds are classified as Level 2 assets, as they are either valued at quoted market prices from observable pricing sources at the reporting date or valued based upon comparable securities with similar yields and credit ratings. Equity Securities —Equity securities are valued at the closing market price reported on a U.S. exchange where the security is actively traded and are therefore classified as Level 1 assets. Cash —The carrying amounts of cash approximate fair value due to the short-term maturity. Precious Metals— Precious metals are valued at the closing market price reported on a U.S. exchange where the security is actively traded and are therefore classified as Level 1 assets. The fair value of the Plans’ assets by asset class and fair value hierarchy level as of December 31, 2022 and January 1, 2022 are as follows: 2022 Quoted prices in active Total fair markets for identical Observable value assets (Level 1) inputs (Level 2) Fixed income securities: Intermediate—government $ 4,849 $ 4,849 $ — Intermediate—corporate 2,754 — 2,754 Short-term—government 531 531 — Short-term—corporate 538 — 538 International 836 — 836 Equity securities: U.S. Large cap value 1,635 1,635 — U.S. Large cap growth 997 997 — U.S. Mid cap value 630 630 — U.S. Mid cap growth 439 439 — U.S. Small cap value 607 607 — U.S. Small cap growth 422 422 — International 745 — 745 Emerging Markets 740 740 — Commodities Broad Basket 185 185 — Cash 1,135 1,135 — Total $ 17,043 $ 12,170 $ 4,873 2021 Quoted prices in active Total fair markets for identical Observable value assets (Level 1) inputs (Level 2) Fixed income securities: Intermediate—government $ 3,412 $ 3,412 $ — Intermediate—corporate 4,424 — 4,424 Short-term—government 1,727 1,727 — Short-term—corporate 79 — 79 International 821 — 821 Equity securities: U.S. Large cap value 1,912 1,912 — U.S. Large cap growth 1,330 1,330 — U.S. Mid cap value 750 750 — U.S. Mid cap growth 526 526 — U.S. Small cap value 730 730 — U.S. Small cap growth 491 491 — International 1,188 396 792 Emerging Markets 374 374 — Commodities Broad Basket 1,058 202 856 Cash 1,182 1,182 — Total $ 20,004 $ 13,032 $ 6,972 Cash Flows —The Company does not expect to contribute to its pension plans during 2023 and expects to contribute $0.5 million to its postretirement healthcare and life insurance benefits plans. The estimated benefit payments for each of the next five years and the five-year period thereafter are as follows: Pension Healthcare and Life benefits Insurance Benefits 2023 $ 1,698 $ 484 2024 1,684 496 2025 1,640 515 2026 1,604 531 2027 1,575 555 2028 - 2032 7,215 2,560 Multiemployer Pension Plans — In 2018, through an acquisition, the Company assumed an obligation to contribute to a number of multiemployer defined benefit pension plans under the terms of collective-bargaining agreements that cover its union-represented employees. The risks of participating in multiemployer pension plans are different from single-employer plans. Assets contributed to a multiemployer plan by one employer may be used to provide benefits to employees of other participating employers. If a participating employer ceases contributing to the plan, the unfunded obligations of the plan are the responsibility of the remaining participating employers. The Company's participation in these plans for the annual period ended December 31, 2022, is outlined in the table below. The ''EIN/Pension Plan Number" column provides the Employer Identification Number (EIN) and the three-digit plan number, if applicable. Unless otherwise noted, the most recent Pension Protection Act (PPA) zone status available in 2022 and 2021 is for the plan 's year end at December 31, 2022, and December 31, 2021, respectively. The zone status is based on information the Company received from the plan and is certified by the plan's actuary. Among other factors, plans in the red zone are generally less than 65% funded, plans in the yellow zone are less than 80% funded and plans in the green zone are at least 80% funded. The "FIP/RP Status Pending/Implemented" column indicates plans for which a financial improvement plan (FIP) or a rehabilitation plan (RP) is either pending or has been implemented. The "Surcharge Imposed" column indicates whether a surcharge has been imposed on contributions to the plan. The last column lists the expiration date(s) of the collective-bargaining agreement(s) to which the plans are subject. There have been no significant changes that affect the comparability of 2022 and 2021 contributions. Expiration Date of Pension Protection Act FIP/RP Status Contributions of Company Collective- Pension EIN/ Pension Zone Status Pending/ ($ in thousands) Surcharge Bargaining Trust Fund Plan Number 2022 2021 Implemented 2022 2021 Imposed Agreement Construction Industry Laborers Pension Fund 43-6060737/001 Green - as of December 31, 2021 Green - as of December 31, 2020 None $ 108 $ 107 No 3/31/2026 Operating Engineers Local 101 Pension Plan 43-6059213/001 Green - as of December 31, 2021 Green - as of December 31, 2020 None 21 19 No 3/31/2026 Total Contributions $ 129 $ 126 The Company was not listed as providing more than 5% of the total contributions for the Operating Engineers Local 101 Pension Plan or the Construction Industry Laborers Pension Fund for the plan years 2022 and 2021 per the plans' Forms 5500. As of the date of the filing of this annual report on Form 10-K, Forms 5500 were not available for the plan year ending December 31, 2022.

Accrued Mining and Landfill Rec

Accrued Mining and Landfill Reclamation	12 Months Ended
	Dec. 31, 2022
Asset Retirement Obligations [Line Items]
Accrued Mining and Landfill Reclamation	Accrued Mining and Landfill Reclamation The Company has asset retirement obligations arising from regulatory or contractual requirements to perform certain reclamation activities at the time that certain quarries and landfills are closed, which are primarily included in other noncurrent liabilities on the consolidated balance sheets. The current portion of the liabilities, $4.0 million and $7.4 million as of December 31, 2022 and January 1, 2022, respectively, is included in accrued expenses on the consolidated balance sheets. The total undiscounted anticipated costs for site reclamation as of December 31, 2022 and January 1, 2022 were $124.9 million and $112.4 million, respectively. The liabilities were initially measured at fair value and are subsequently adjusted for accretion expense, payments and changes in the amount or timing of the estimated cash flows. The corresponding asset retirement costs are capitalized as part of the carrying amount of the related long-lived asset and depreciated over the asset’s remaining useful life. The following table presents the activity for the asset retirement obligations for the years ended December 31, 2022 and January 1, 2022: 2022 2021 Beginning balance $ 45,051 $ 43,603 Acquired obligations 739 337 Change in cost estimate (1,238) 1,427 Settlement of reclamation obligations (2,756) (3,240) Dispositions (4,150) — Accretion expense 2,613 2,924 Ending balance $ 40,259 $ 45,051
Summit Materials, LLC
Asset Retirement Obligations [Line Items]
Accrued Mining and Landfill Reclamation	Accrued Mining and Landfill Reclamation The Company has asset retirement obligations arising from regulatory or contractual requirements to perform certain reclamation activities at the time that certain quarries and landfills are closed, which are primarily included in other noncurrent liabilities on the consolidated balance sheets. The current portion of the liabilities, $7.0 million and $7.4 million as of December 31, 2022 and January 1, 2022, respectively, is included in accrued expenses on the consolidated balance sheets. The total undiscounted anticipated costs for site reclamation as of December 31, 2022 and January 1, 2022 were $124.9 million and $112.4 million, respectively. The liabilities were initially measured at fair value and are subsequently adjusted for accretion expense, payments and changes in the amount or timing of the estimated cash flows. The corresponding asset retirement costs are capitalized as part of the carrying amount of the related long-lived asset and depreciated over the asset’s remaining useful life. The following table presents the activity for the asset retirement obligations for the years ended December 31, 2022 and January 1, 2022: 2022 2021 Beginning balance $ 45,051 $ 43,603 Acquired obligations 739 337 Change in cost estimate (1,238) 1,427 Settlement of reclamation obligations (2,756) (3,240) Dispositions (4,150) — Accretion expense 2,613 2,924 Ending balance $ 40,259 $ 45,051

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2022
Loss Contingencies [Line Items]
Commitments and Contingencies	Commitments and Contingencies The Company is party to certain legal actions arising from the ordinary course of business activities. Accruals are recorded when the outcome is probable and can be reasonably estimated. While the ultimate results of claims and litigation cannot be predicted with certainty, management expects that the ultimate resolution of all current pending or threatened claims and litigation will not have a material effect on the Company’s consolidated financial position, results of operations or liquidity. The Company records legal fees as incurred. In March 2018, we were notified of an investigation by the Canadian Competition Bureau (the “CCB”) into pricing practices by certain asphalt paving contractors in British Columbia, including Winvan Paving, Ltd. (“Winvan”). We believe the investigation is focused on time periods prior to our April 2017 acquisition of Winvan and we are cooperating with the CCB. Although we currently do not believe this matter will have a material adverse effect on our business, financial condition or results of operations, we are currently not able to predict the ultimate outcome or cost of the investigation. Environmental Remediation and Site Restoration— The Company’s operations are subject to and affected by federal, state, provincial and local laws and regulations relating to the environment, health and safety and other regulatory matters. These operations require environmental operating permits, which are subject to modification, renewal and revocation. The Company regularly monitors and reviews its operations, procedures and policies for compliance with these laws and regulations. Despite these compliance efforts, risk of environmental liability is inherent in the operation of the Company’s business, as it is with other companies engaged in similar businesses and there can be no assurance that environmental liabilities or noncompliance will not have a material adverse effect on the Company’s consolidated financial condition, results of operations or liquidity. Other— The Company is obligated under various firm purchase commitments for certain raw materials and services that are in the ordinary course of business. Management does not expect any significant changes in the market value of these goods and services during the commitment period that would have a material adverse effect on the financial condition, results of operations and cash flows of the Company. The terms of the purchase commitments generally approximate one year.
Summit Materials, LLC
Loss Contingencies [Line Items]
Commitments and Contingencies	Commitments and Contingencies The Company is party to certain legal actions arising from the ordinary course of business activities. Accruals are recorded when the outcome is probable and can be reasonably estimated. While the ultimate results of claims and litigation cannot be predicted with certainty, management expects that the ultimate resolution of all current pending or threatened claims and litigation will not have a material effect on the Company’s consolidated financial position, results of operations or liquidity. The Company records legal fees as incurred. In March 2018, we were notified of an investigation by the Canadian Competition Bureau (the “CCB”) into pricing practices by certain asphalt paving contractors in British Columbia, including Winvan Paving, Ltd. (“Winvan”). We believe the investigation is focused on time periods prior to our April 2017 acquisition of Winvan and we are cooperating with the CCB. Although we currently do not believe this matter will have a material adverse effect on our business, financial condition or results of operations, we are currently not able to predict the ultimate outcome or cost of the investigation. Environmental Remediation and Site Restoration— The Company’s operations are subject to and affected by federal, state, provincial and local laws and regulations relating to the environment, health and safety and other regulatory matters. These operations require environmental operating permits, which are subject to modification, renewal and revocation. The Company regularly monitors and reviews its operations, procedures and policies for compliance with these laws and regulations. Despite these compliance efforts, risk of environmental liability is inherent in the operation of the Company’s business, as it is with other companies engaged in similar businesses and there can be no assurance that environmental liabilities or noncompliance will not have a material adverse effect on the Company’s consolidated financial condition, results of operations or liquidity.

Leases

Leases	12 Months Ended
	Dec. 31, 2022
Lessee, Lease, Description [Line Items]
Leases	Leases We lease construction and office equipment, distribution facilities and office space. Leases with an initial term of 12 months or less, including month to month leases, are not recorded on the balance sheet. Lease expense for short-term leases is recognized on a straight line basis over the lease term. For lease agreements we have entered into or reassessed, we combine lease and nonlease components. While we also own mineral leases for mining operations, those leases are outside the scope of ASU No. 2016-2, Leases (Topic 842). Assets acquired under finance leases are included in property, plant and equipment. Many of our leases include options to purchase the leased equipment. The depreciable life of assets and leasehold improvements are limited by the expected lease term, unless there is a transfer of title or purchase option reasonably certain of exercise. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. The components of lease expense were as follows: 2022 2021 2020 Operating lease cost $ 9,543 $ 10,650 $ 10,134 Variable lease cost 243 382 316 Short-term lease cost 42,320 42,764 44,066 Financing lease cost: Amortization of right-of-use assets 5,659 9,902 12,598 Interest on lease liabilities 1,081 2,097 3,068 Total lease cost $ 58,846 $ 65,795 $ 70,182 2022 2021 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 37,889 $ 30,150 Current operating lease liabilities $ 7,296 $ 6,497 Noncurrent operating lease liabilities 35,737 28,880 Total operating lease liabilities $ 43,033 $ 35,377 Finance leases: Property and equipment, gross $ 32,119 $ 68,982 Less accumulated depreciation (14,992) (31,404) Property and equipment, net $ 17,127 $ 37,578 Current finance lease liabilities $ 6,959 $ 17,624 Long-term finance lease liabilities 7,167 14,982 Total finance lease liabilities $ 14,126 $ 32,606 2022 2021 Weighted average remaining lease term (years): Operating leases 9.1 9.7 Finance lease 2.8 2.3 Weighted average discount rate: Operating leases 4.7 % 4.4 % Finance leases 5.3 % 5.2 % Maturities of lease liabilities, as of December 31, 2022, were as follows: Operating Leases Finance Leases 2023 $ 9,061 $ 7,443 2024 7,996 2,829 2025 6,199 2,415 2026 4,959 990 2027 4,154 760 Thereafter 21,006 1,083 Total lease payments 53,375 15,520 Less imputed interest (10,342) (1,394) Present value of lease payments $ 43,033 $ 14,126 The Company has lease agreements associated with quarry facilities under which royalty payments are made. The payments are generally based on tons sold in a particular period; however, certain agreements have minimum annual payments. Royalty expense recorded in cost of revenue during the years ended December 31, 2022, January 1, 2022 and January 2, 2021 was $33.5 million, $34.8 million and $29.2 million, respectively. Minimum contractual commitments for the subsequent five years under royalty agreements are as follows: Royalty Agreements 2023 $ 10,794 2024 10,431 2025 10,202 2026 9,060 2027 8,468
Leases	Leases We lease construction and office equipment, distribution facilities and office space. Leases with an initial term of 12 months or less, including month to month leases, are not recorded on the balance sheet. Lease expense for short-term leases is recognized on a straight line basis over the lease term. For lease agreements we have entered into or reassessed, we combine lease and nonlease components. While we also own mineral leases for mining operations, those leases are outside the scope of ASU No. 2016-2, Leases (Topic 842). Assets acquired under finance leases are included in property, plant and equipment. Many of our leases include options to purchase the leased equipment. The depreciable life of assets and leasehold improvements are limited by the expected lease term, unless there is a transfer of title or purchase option reasonably certain of exercise. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. The components of lease expense were as follows: 2022 2021 2020 Operating lease cost $ 9,543 $ 10,650 $ 10,134 Variable lease cost 243 382 316 Short-term lease cost 42,320 42,764 44,066 Financing lease cost: Amortization of right-of-use assets 5,659 9,902 12,598 Interest on lease liabilities 1,081 2,097 3,068 Total lease cost $ 58,846 $ 65,795 $ 70,182 2022 2021 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 37,889 $ 30,150 Current operating lease liabilities $ 7,296 $ 6,497 Noncurrent operating lease liabilities 35,737 28,880 Total operating lease liabilities $ 43,033 $ 35,377 Finance leases: Property and equipment, gross $ 32,119 $ 68,982 Less accumulated depreciation (14,992) (31,404) Property and equipment, net $ 17,127 $ 37,578 Current finance lease liabilities $ 6,959 $ 17,624 Long-term finance lease liabilities 7,167 14,982 Total finance lease liabilities $ 14,126 $ 32,606 2022 2021 Weighted average remaining lease term (years): Operating leases 9.1 9.7 Finance lease 2.8 2.3 Weighted average discount rate: Operating leases 4.7 % 4.4 % Finance leases 5.3 % 5.2 % Maturities of lease liabilities, as of December 31, 2022, were as follows: Operating Leases Finance Leases 2023 $ 9,061 $ 7,443 2024 7,996 2,829 2025 6,199 2,415 2026 4,959 990 2027 4,154 760 Thereafter 21,006 1,083 Total lease payments 53,375 15,520 Less imputed interest (10,342) (1,394) Present value of lease payments $ 43,033 $ 14,126 The Company has lease agreements associated with quarry facilities under which royalty payments are made. The payments are generally based on tons sold in a particular period; however, certain agreements have minimum annual payments. Royalty expense recorded in cost of revenue during the years ended December 31, 2022, January 1, 2022 and January 2, 2021 was $33.5 million, $34.8 million and $29.2 million, respectively. Minimum contractual commitments for the subsequent five years under royalty agreements are as follows: Royalty Agreements 2023 $ 10,794 2024 10,431 2025 10,202 2026 9,060 2027 8,468
Summit Materials, LLC
Lessee, Lease, Description [Line Items]
Leases	Leases We lease construction and office equipment, distribution facilities and office space. Leases with an initial term of 12 months or less, including month to month leases, are not recorded on the balance sheet. Lease expense for short-term leases is recognized on a straight line basis over the lease term. For lease agreements we have entered into or reassessed, we combine lease and nonlease components. While we also own mineral leases for mining operations, those leases are outside the scope of ASU No. 2016-2, Leases (Topic 842). Assets acquired under finance leases are included in property, plant and equipment. Many of our leases include options to purchase the leased equipment. The depreciable life of assets and leasehold improvements are limited by the expected lease term, unless there is a transfer of title or purchase option reasonably certain of exercise. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. The components of lease expense were as follows: 2022 2021 2020 Operating lease cost $ 9,543 $ 10,650 $ 10,134 Variable lease cost 243 382 316 Short-term lease cost 42,320 42,764 44,066 Financing lease cost: Amortization of right-of-use assets 5,659 9,902 12,598 Interest on lease liabilities 1,081 2,097 3,068 Total lease cost $ 58,846 $ 65,795 $ 70,182 2022 2021 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 37,889 $ 30,150 Current operating lease liabilities $ 7,296 $ 6,497 Noncurrent operating lease liabilities 35,737 28,880 Total operating lease liabilities $ 43,033 $ 35,377 Finance leases: Property and equipment, gross $ 32,119 $ 68,982 Less accumulated depreciation (14,992) (31,404) Property and equipment, net $ 17,127 $ 37,578 Current finance lease liabilities $ 6,959 $ 17,624 Long-term finance lease liabilities 7,167 14,982 Total finance lease liabilities $ 14,126 $ 32,606 2022 2021 Weighted average remaining lease term (years): Operating leases 9.1 9.7 Finance lease 2.8 2.3 Weighted average discount rate: Operating leases 4.7 % 4.4 % Finance leases 5.3 % 5.2 % Maturities of lease liabilities, as of December 31, 2022, were as follows: Operating Leases Finance Leases 2023 $ 9,061 $ 7,443 2024 7,996 2,829 2025 6,199 2,415 2026 4,959 990 2027 4,154 760 Thereafter 21,006 1,083 Total lease payments 53,375 15,520 Less imputed interest (10,342) (1,394) Present value of lease payments $ 43,033 $ 14,126 The Company has lease agreements associated with quarry facilities under which royalty payments are made. The payments are generally based on tons sold in a particular period; however, certain agreements have minimum annual payments. Royalty expense recorded in cost of revenue during the years ended December 31, 2022, January 1, 2022 and January 2, 2021 was $33.5 million, $34.8 million and $29.2 million, respectively. Minimum contractual commitments for the subsequent five years under royalty agreements are as follows: Royalty Agreements 2023 $ 10,794 2024 10,431 2025 10,202 2026 9,060 2027 8,468
Leases	Leases We lease construction and office equipment, distribution facilities and office space. Leases with an initial term of 12 months or less, including month to month leases, are not recorded on the balance sheet. Lease expense for short-term leases is recognized on a straight line basis over the lease term. For lease agreements we have entered into or reassessed, we combine lease and nonlease components. While we also own mineral leases for mining operations, those leases are outside the scope of ASU No. 2016-2, Leases (Topic 842). Assets acquired under finance leases are included in property, plant and equipment. Many of our leases include options to purchase the leased equipment. The depreciable life of assets and leasehold improvements are limited by the expected lease term, unless there is a transfer of title or purchase option reasonably certain of exercise. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. The components of lease expense were as follows: 2022 2021 2020 Operating lease cost $ 9,543 $ 10,650 $ 10,134 Variable lease cost 243 382 316 Short-term lease cost 42,320 42,764 44,066 Financing lease cost: Amortization of right-of-use assets 5,659 9,902 12,598 Interest on lease liabilities 1,081 2,097 3,068 Total lease cost $ 58,846 $ 65,795 $ 70,182 2022 2021 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 37,889 $ 30,150 Current operating lease liabilities $ 7,296 $ 6,497 Noncurrent operating lease liabilities 35,737 28,880 Total operating lease liabilities $ 43,033 $ 35,377 Finance leases: Property and equipment, gross $ 32,119 $ 68,982 Less accumulated depreciation (14,992) (31,404) Property and equipment, net $ 17,127 $ 37,578 Current finance lease liabilities $ 6,959 $ 17,624 Long-term finance lease liabilities 7,167 14,982 Total finance lease liabilities $ 14,126 $ 32,606 2022 2021 Weighted average remaining lease term (years): Operating leases 9.1 9.7 Finance lease 2.8 2.3 Weighted average discount rate: Operating leases 4.7 % 4.4 % Finance leases 5.3 % 5.2 % Maturities of lease liabilities, as of December 31, 2022, were as follows: Operating Leases Finance Leases 2023 $ 9,061 $ 7,443 2024 7,996 2,829 2025 6,199 2,415 2026 4,959 990 2027 4,154 760 Thereafter 21,006 1,083 Total lease payments 53,375 15,520 Less imputed interest (10,342) (1,394) Present value of lease payments $ 43,033 $ 14,126 The Company has lease agreements associated with quarry facilities under which royalty payments are made. The payments are generally based on tons sold in a particular period; however, certain agreements have minimum annual payments. Royalty expense recorded in cost of revenue during the years ended December 31, 2022, January 1, 2022 and January 2, 2021 was $33.5 million, $34.8 million and $29.2 million, respectively. Minimum contractual commitments for the subsequent five years under royalty agreements are as follows: Royalty Agreements 2023 $ 10,794 2024 10,431 2025 10,202 2026 9,060 2027 8,468

Fair Value of Financial Instrum

Fair Value of Financial Instruments	12 Months Ended
	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair Value Measurements— Certain acquisitions made by the Company require the payment of contingent amounts of purchase consideration. These payments are contingent on specified operating results being achieved in periods subsequent to the acquisition and will only be made if earn-out thresholds are achieved. Contingent consideration obligations are measured at fair value each reporting period. Any adjustments to fair value are recognized in earnings in the period identified. The fair value of contingent consideration as of December 31, 2022 and January 1, 2022 was: 2022 2021 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ 336 $ 129 Acquisition-related liabilities and Other noncurrent liabilities: Contingent consideration $ 4,981 $ 1,239 The fair value accounting guidance establishes the following fair value hierarchy that prioritizes the inputs used to measure fair value: Level 1 — Quoted prices in active markets for identical assets and liabilities. Level 2 — Observable inputs, other than quoted prices, for similar assets or liabilities in active markets. Level 3 — Unobservable inputs, which includes the use of valuation models. Financial Instruments —The Company’s financial instruments include debt and certain acquisition-related liabilities (deferred consideration and noncompete obligations). The carrying value and fair value of these financial instruments as of December 31, 2022 and January 1, 2022 were: December 31, 2022 January 1, 2022 Fair Value Carrying Value Fair Value Carrying Value Level 1 Long-term debt(1) $ 1,447,673 $ 1,504,549 $ 1,653,085 $ 1,609,298 Level 3 Current portion of deferred consideration and noncompete obligations(2) 13,382 13,382 12,981 12,981 Long term portion of deferred consideration and noncompete obligations(3) 24,070 24,070 32,130 32,130 _____________________ (1) $5.1 million and $6.4 million was included in current portion of debt as of December 31, 2022 and January 1, 2022, respectively. (2) Included in current portion of acquisition-related liabilities on the consolidated balance sheets. (3) Included in acquisition-related liabilities on the consolidated balance sheets. Level 1 fair values are used to value investments in publicly-traded entities and assumed obligations for publicly-traded long-term debt. Level 2 fair values are typically used to value acquired receivables, inventories, machinery and equipment, land, buildings, deferred income tax assets and liabilities, liabilities for asset retirement obligations, environmental remediation and compliance obligations. Additionally, Level 2 fair values are typically used to value assumed contracts at other-than-market rates. Level 3 fair values are used to value acquired mineral reserves and leased mineral interests and other identifiable intangible assets. The fair values of mineral reserves and leased mineral interests are determined using an excess earnings approach, which requires management to estimate future cash flows. The estimate of future cash flows is based on available historical information and forecasts determined by management, but is inherently uncertain. Key assumptions in estimating future cash flows include sales price, volumes and expected profit margins, net of capital requirements. The present value of the projected net cash flows represents the fair value assigned to mineral reserves and mineral interests. The discount rate is a significant assumption used in the valuation model and is based on the required rate of return that a hypothetical market participant would assume if purchasing the acquired business. The Level 3 fair values of contingent consideration were based on projected probability-weighted cash payments and a 9.5% discount rate, which reflects a market discount rate. Changes in fair value may occur as a result of a change in actual or projected cash payments, the probability weightings applied by the Company to projected payments or a change in the discount rate. Significant increases or decreases in any of these inputs in isolation could result in a lower, or higher, fair value measurement. There were no material adjustments to the fair value of contingent consideration in 2022 or 2021. The fair values of the deferred consideration and noncompete obligations were determined based on the cash payment terms in the purchase agreements and a discount rate reflecting the Company’s credit risk. The discount rate used is generally consistent with that used when the obligations were initially recorded. Securities with a maturity of three months or less are considered cash equivalents and the fair value of these assets approximates their carrying value.
Summit Materials, LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair Value Measurements— Certain acquisitions made by the Company require the payment of contingent amounts of purchase consideration. These payments are contingent on specified operating results being achieved in periods subsequent to the acquisition and will only be made if earn-out thresholds are achieved. Contingent consideration obligations are measured at fair value each reporting period. Any adjustments to fair value are recognized in earnings in the period identified. The fair value of contingent consideration as of December 31, 2022 and January 1, 2022 was: 2022 2021 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ 336 $ 129 Acquisition-related liabilities and Other noncurrent liabilities: Contingent consideration $ 4,981 $ 1,239 The fair value accounting guidance establishes the following fair value hierarchy that prioritizes the inputs used to measure fair value: Level 1 — Quoted prices in active markets for identical assets and liabilities. Level 2 — Observable inputs, other than quoted prices, for similar assets or liabilities in active markets. Level 3 — Unobservable inputs, which includes the use of valuation models. Financial Instruments —The Company’s financial instruments include debt and certain acquisition-related liabilities (deferred consideration and noncompete obligations). The carrying value and fair value of these financial instruments as of December 31, 2022 and January 1, 2022 were: December 31, 2022 January 1, 2022 Fair Value Carrying Value Fair Value Carrying Value Level 1 Long-term debt(1) $ 1,447,673 $ 1,504,549 $ 1,653,085 $ 1,609,298 Level 3 Current portion of deferred consideration and noncompete obligations(2) 13,382 13,382 12,981 12,981 Long term portion of deferred consideration and noncompete obligations(3) 24,070 24,070 32,130 32,130 ______________________ (1) $5.1 million and $6.4 million was included in current portion of debt as of December 31, 2022 and January 1, 2022, respectively. (2) Included in current portion of acquisition-related liabilities on the consolidated balance sheets. (3) Included in acquisition-related liabilities on the consolidated balance sheets. Level 1 fair values are used to value investments in publicly-traded entities and assumed obligations for publicly-traded long-term debt. Level 2 fair values are typically used to value acquired receivables, inventories, machinery and equipment, land, buildings, deferred income tax assets and liabilities, liabilities for asset retirement obligations, environmental remediation and compliance obligations. Additionally, Level 2 fair values are typically used to value assumed contracts at other-than-market rates. Level 3 fair values are used to value acquired mineral reserves and leased mineral interests and other identifiable intangible assets. The fair values of mineral reserves and leased mineral interests are determined using an excess earnings approach, which requires management to estimate future cash flows. The estimate of future cash flows is based on available historical information and forecasts determined by management, but is inherently uncertain. Key assumptions in estimating future cash flows include sales price, volumes and expected profit margins, net of capital requirements. The present value of the projected net cash flows represents the fair value assigned to mineral reserves and mineral interests. The discount rate is a significant assumption used in the valuation model and is based on the required rate of return that a hypothetical market participant would assume if purchasing the acquired business. The Level 3 fair values of contingent consideration were based on projected probability-weighted cash payments and a 9.5% discount rate, which reflects a market discount rate. Changes in fair value may occur as a result of a change in actual or projected cash payments, the probability weightings applied by the Company to projected payments or a change in the discount rate. Significant increases or decreases in any of these inputs in isolation could result in a lower, or higher, fair value measurement. There were no material adjustments to the fair value of contingent consideration in 2022 or 2021. The fair values of the deferred consideration and noncompete obligations were determined based on the cash payment terms in the purchase agreements and a discount rate reflecting the Company’s credit risk. The discount rate used is generally consistent with that used when the obligations were initially recorded. Securities with a maturity of three months or less are considered cash equivalents and the fair value of these assets approximates their carrying value.

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2022
Segment Reporting Information [Line Items]
Segment Information	Segment Information The Company has three operating segments: West, East and Cement, which are its reporting segments. These segments are consistent with the Company’s management reporting structure. The operating results of each segment are regularly reviewed and evaluated by the Chief Executive Officer, the Company’s Chief Operating Decision Maker (“CODM”). The CODM primarily evaluates the performance of its segments and allocates resources to them based on a segment profit metric that we call Adjusted EBITDA, which is computed as earnings from continuing operations before interest, taxes, depreciation, depletion, amortization, accretion, share-based compensation, and transaction costs, as well as various other non-recurring, non-cash amounts. The West and East segments have several acquired subsidiaries that are engaged in various activities including quarry mining, aggregate production and contracting. The Cement segment is engaged in the production of Portland cement. Assets employed by each segment include assets directly identified with those operations. Corporate assets consist primarily of cash, property, plant and equipment for corporate operations and other assets not directly identifiable with a reportable business segment. The accounting policies applicable to each segment are consistent with those used in the consolidated financial statements. The following tables display selected financial data for the Company’s reportable business segments as of and for the years ended December 31, 2022, January 1, 2022 and January 2, 2021: 2022 2021 2020 Revenue*: West $ 1,390,307 $ 1,262,061 $ 1,262,196 East 664,479 849,374 799,633 Cement 357,736 298,234 270,622 Total revenue $ 2,412,522 $ 2,409,669 $ 2,332,451 ______________________ * Intercompany sales are immaterial and the presentation above only reflects sales to external customers. 2022 2021 2020 Income from operations before taxes $ 361,488 $ 198,637 $ 129,055 Interest expense 86,969 92,240 103,595 Depreciation, depletion and amortization 197,837 226,442 218,682 Accretion 2,613 2,924 2,638 Loss on debt financings 1,737 6,016 4,064 Tax receivable agreement expense (benefit) 1,566 (6,779) (7,559) Loss (gain) on sale of businesses (172,389) (20,011) — Non-cash compensation 18,347 19,705 28,857 Other (6,692) 908 2,957 Total Adjusted EBITDA $ 491,476 $ 520,082 $ 482,289 Total Adjusted EBITDA by Segment: West $ 280,557 $ 271,560 $ 271,052 East 129,203 181,483 162,275 Cement 125,582 117,159 92,956 Corporate and other (43,866) (50,120) (43,994) Total Adjusted EBITDA $ 491,476 $ 520,082 $ 482,289 2022 2021 2020 Purchases of property, plant and equipment West $ 123,085 $ 94,056 $ 67,500 East 84,323 89,727 92,528 Cement 44,950 26,962 15,071 Total reportable segments 252,358 210,745 175,099 Corporate and other 14,375 1,237 2,150 Total purchases of property, plant and equipment $ 266,733 $ 211,982 $ 177,249 2022 2021 2020 Depreciation, depletion, amortization and accretion: West $ 97,892 $ 99,470 $ 93,866 East 63,297 86,623 86,205 Cement 36,028 39,024 37,267 Total reportable segments 197,217 225,117 217,338 Corporate and other 3,233 4,249 3,982 Total depreciation, depletion, amortization and accretion $ 200,450 $ 229,366 $ 221,320 2022 2021 2020 Total assets: West $ 1,565,776 $ 1,512,298 $ 1,503,382 East 1,151,223 1,292,638 1,303,742 Cement 873,604 844,086 850,835 Total reportable segments 3,590,603 3,649,022 3,657,959 Corporate and other 665,089 590,103 650,052 Total $ 4,255,692 $ 4,239,125 $ 4,308,011
Summit Materials, LLC
Segment Reporting Information [Line Items]
Segment Information	Segment Information The Company has three operating segments: West, East and Cement, which are its reporting segments. These segments are consistent with the Company’s management reporting structure. The operating results of each segment are regularly reviewed and evaluated by the Chief Executive Officer, the Company’s Chief Operating Decision Maker (“CODM”). The CODM primarily evaluates the performance of its segments and allocates resources to them based on a segment profit metric that we call Adjusted EBITDA, which is computed as earnings from continuing operations before interest, taxes, depreciation, depletion, amortization, accretion, share-based compensation, and transaction costs, as well as various other non-recurring, non-cash amounts. The West and East segments have several acquired subsidiaries that are engaged in various activities including quarry mining, aggregate production and contracting. The Cement segment is engaged in the production of Portland cement. Assets employed by each segment include assets directly identified with those operations. Corporate assets consist primarily of cash, property, plant and equipment for corporate operations and other assets not directly identifiable with a reportable business segment. The accounting policies applicable to each segment are consistent with those used in the consolidated financial statements. The following tables display selected financial data for the Company’s reportable business segments as of and for the years ended December 31, 2022, January 1, 2022 and January 2, 2021: 2022 2021 2020 Revenue*: West $ 1,390,307 $ 1,262,061 $ 1,262,196 East 664,479 849,374 799,633 Cement 357,736 298,234 270,622 Total revenue $ 2,412,522 $ 2,409,669 $ 2,332,451 ______________________ * Intercompany sales are immaterial and the presentation above only reflects sales to external customers. 2022 2021 2020 Income from operations before taxes $ 362,722 $ 191,920 $ 121,800 Interest expense 86,969 92,178 103,291 Depreciation, depletion and amortization 197,837 226,442 218,682 Accretion 2,613 2,924 2,638 Loss on debt financings 1,737 6,016 4,064 Loss (gain) on sale of businesses (172,389) (20,011) — Non-cash compensation 18,347 19,705 28,857 Other (6,360) 908 2,957 Total Adjusted EBITDA $ 491,476 $ 520,082 $ 482,289 Total Adjusted EBITDA by Segment: West $ 280,557 $ 271,560 $ 271,052 East 129,203 181,483 162,275 Cement 125,582 117,159 92,956 Corporate and other (43,866) (50,120) (43,994) Total Adjusted EBITDA $ 491,476 $ 520,082 $ 482,289 2022 2021 2020 Purchases of property, plant and equipment West $ 123,085 $ 94,056 $ 67,500 East 84,323 89,727 92,528 Cement 44,950 26,962 15,071 Total reportable segments 252,358 210,745 175,099 Corporate and other 14,375 1,237 2,150 Total purchases of property, plant and equipment $ 266,733 $ 211,982 $ 177,249 2022 2021 2020 Depreciation, depletion, amortization and accretion: West $ 97,892 $ 99,470 $ 93,866 East 63,297 86,623 86,205 Cement 36,028 39,024 37,267 Total reportable segments 197,217 225,117 217,338 Corporate and other 3,233 4,249 3,982 Total depreciation, depletion, amortization and accretion $ 200,450 $ 229,366 $ 221,320 2022 2021 2020 Total assets: West $ 1,565,776 $ 1,512,298 $ 1,503,382 East 1,151,223 1,292,638 1,303,742 Cement 873,604 844,086 850,835 Total reportable segments 3,590,603 3,649,022 3,657,959 Corporate and other 529,103 386,537 419,175 Total $ 4,119,706 $ 4,035,559 $ 4,077,134

Senior Notes' Guarantor and Non

Senior Notes' Guarantor and Non-Guarantor Financial Information	12 Months Ended
	Dec. 31, 2022
Summit Materials, LLC
Condensed Financial Statements, Captions [Line Items]
Senior Notes' Guarantor and Non-Guarantor Financial Information	Senior Notes’ Guarantor and Non-Guarantor Financial Information Summit LLC’s domestic wholly-owned subsidiary companies other than Finance Corp. are named as guarantors (collectively, the “Guarantors”) of the Senior Notes. Certain other partially-owned subsidiaries and a non-U.S. entity do not guarantee the Senior Notes (collectively, the “Non-Guarantors”). The Guarantors provide a joint and several, full and unconditional guarantee of the Senior Notes. There are no significant restrictions on Summit LLC’s ability to obtain funds from any of the Guarantor Subsidiaries in the form of dividends or loans. Additionally, there are no significant restrictions on a Guarantor Subsidiary’s ability to obtain funds from Summit LLC or its direct or indirect subsidiaries. The following condensed consolidating balance sheets, statements of operations and cash flows are provided for the Issuers, the Wholly-owned Guarantors and the Non-Guarantors. Earnings from subsidiaries are included in other income in the condensed consolidated statements of operations below. The financial information may not necessarily be indicative of the financial position, results of operations or cash flows had the guarantor or non-guarantor subsidiaries operated as independent entities. Condensed Consolidating Balance Sheets December 31, 2022 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 498,307 $ 2,864 $ 26,298 $ (7,018) $ 520,451 Accounts receivable, net 1,528 233,039 22,127 (25) 256,669 Intercompany receivables 329,744 1,937,390 — (2,267,134) — Cost and estimated earnings in excess of billings — 5,861 649 — 6,510 Inventories — 206,418 6,073 — 212,491 Other current assets 4,755 16,341 1,159 — 22,255 Total current assets 834,334 2,401,913 56,306 (2,274,177) 1,018,376 Property, plant and equipment, net 21,306 1,710,972 81,424 — 1,813,702 Goodwill — 1,076,935 56,611 — 1,133,546 Intangible assets, net — 66,972 4,412 — 71,384 Operating lease right-of-use assets 4,665 28,310 4,914 — 37,889 Other assets 4,599,488 204,644 1,220 (4,760,543) 44,809 Total assets $ 5,459,793 $ 5,489,746 $ 204,887 $ (7,034,720) $ 4,119,706 Liabilities and Members' Interest Current liabilities: Current portion of debt $ 5,096 $ — $ — $ — $ 5,096 Current portion of acquisition-related liabilities — 13,718 — — 13,718 Accounts payable 3,553 93,096 7,806 (25) 104,430 Accrued expenses 54,417 70,433 2,876 (7,018) 120,708 Current operating lease liabilities 921 5,637 738 — 7,296 Intercompany payables 1,750,352 513,494 3,288 (2,267,134) — Billings in excess of costs and estimated earnings — 4,956 783 — 5,739 Total current liabilities 1,814,339 701,334 15,491 (2,274,177) 256,987 Long-term debt 1,488,569 — — — 1,488,569 Acquisition-related liabilities — 29,051 — — 29,051 Noncurrent operating lease liabilities 8,726 22,871 4,140 — 35,737 Other noncurrent liabilities 5,009 208,185 117,439 (164,421) 166,212 Total liabilities 3,316,643 961,441 137,070 (2,438,598) 1,976,556 Total members' interest 2,143,150 4,528,305 67,817 (4,596,122) 2,143,150 Total liabilities and members' interest $ 5,459,793 $ 5,489,746 $ 204,887 $ (7,034,720) $ 4,119,706 Condensed Consolidating Balance Sheets January 1, 2022 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 365,044 $ 2,264 $ 18,337 $ (4,684) $ 380,961 Accounts receivable, net 94 264,888 22,185 59 287,226 Intercompany receivables 366,619 1,746,909 — (2,113,528) — Cost and estimated earnings in excess of billings — 6,942 658 — 7,600 Inventories — 175,211 5,549 — 180,760 Other current assets 3,036 8,920 1,107 — 13,063 Total current assets 734,793 2,205,134 47,836 (2,118,153) 869,610 Property, plant and equipment, net 10,013 1,742,721 90,174 — 1,842,908 Goodwill — 1,104,019 60,731 — 1,164,750 Intangible assets, net — 64,466 4,930 — 69,396 Operating lease right-of-use assets 5,612 19,693 4,845 — 30,150 Other assets 4,417,039 220,500 576 (4,579,370) 58,745 Total assets $ 5,167,457 $ 5,356,533 $ 209,092 $ (6,697,523) $ 4,035,559 Liabilities and Members' Interest Current liabilities: Current portion of debt $ 6,354 $ — $ — $ — $ 6,354 Current portion of acquisition-related liabilities — 13,110 — — 13,110 Accounts payable 6,284 114,405 8,095 59 128,843 Accrued expenses 55,440 94,858 2,522 (4,684) 148,136 Current operating lease liabilities 780 5,053 664 — 6,497 Intercompany payables 1,607,816 502,334 3,378 (2,113,528) — Billings in excess of costs and estimated earnings — 6,960 441 — 7,401 Total current liabilities 1,676,674 736,720 15,100 (2,118,153) 310,341 Long-term debt 1,591,019 — — — 1,591,019 Acquisition-related liabilities — 33,369 — — 33,369 Noncurrent operating lease liabilities 9,647 15,101 4,132 — 28,880 Other noncurrent liabilities 5,173 227,348 118,906 (164,421) 187,006 Total liabilities 3,282,513 1,012,538 138,138 (2,282,574) 2,150,615 Total members' interest 1,884,944 4,343,995 70,954 (4,414,949) 1,884,944 Total liabilities and members' interest $ 5,167,457 $ 5,356,533 $ 209,092 $ (6,697,523) $ 4,035,559 Condensed Consolidating Statements of Operations and Comprehensive Income Year Ended December 31, 2022 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 2,297,761 $ 124,314 $ (9,553) $ 2,412,522 Cost of revenue (excluding items shown separately below) — 1,683,024 89,706 (9,553) 1,763,177 General and administrative expenses 63,279 110,141 6,428 — 179,848 Depreciation, depletion, amortization and accretion 3,232 185,883 11,335 — 200,450 Operating (loss) income (66,511) 318,713 16,845 — 269,047 Other income, net (425,356) (1,850) (354) 419,305 (8,255) Interest expense (income) 141,892 (60,403) 5,480 — 86,969 Gain on sale of business (131,437) (40,952) — — (172,389) Income from operation before taxes 348,390 421,918 11,719 (419,305) 362,722 Income tax expense 2,253 11,307 3,025 — 16,585 Net income attributable to Summit LLC $ 346,137 $ 410,611 $ 8,694 $ (419,305) $ 346,137 Comprehensive income attributable to member of Summit Materials, LLC $ 340,787 $ 404,130 $ 20,525 $ (424,655) $ 340,787 Condensed Consolidating Statements of Operations and Comprehensive Income Year ended January 1, 2022 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 2,307,127 $ 116,408 $ (13,866) $ 2,409,669 Cost of revenue (excluding items shown separately below) — 1,665,196 85,080 (13,866) 1,736,410 General and administrative expenses 70,384 116,374 4,070 — 190,828 Depreciation, depletion, amortization and accretion 4,249 213,900 11,217 — 229,366 Operating (loss) income (74,633) 311,657 16,041 — 253,065 Other income, net (382,983) (15,891) (588) 388,440 (11,022) Interest expense (income) 135,206 (48,529) 5,501 — 92,178 Gain on sale of business — (20,011) — — (20,011) Income from operation before taxes 173,144 396,088 11,128 (388,440) 191,920 Income tax expense 2,173 16,079 2,697 — 20,949 Net income attributable to Summit LLC $ 170,971 $ 380,009 $ 8,431 $ (388,440) $ 170,971 Comprehensive income attributable to member of Summit Materials, LLC $ 173,528 $ 378,706 $ 7,177 $ (385,883) $ 173,528 Condensed Consolidating Statements of Operations and Comprehensive Income Year ended January 2, 2021 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 2,259,865 $ 89,752 $ (17,166) $ 2,332,451 Cost of revenue (excluding items shown separately below) — 1,663,957 63,863 (17,166) 1,710,654 General and administrative expenses 72,504 96,526 6,274 — 175,304 Depreciation, depletion, amortization and accretion 3,983 210,038 7,299 — 221,320 Operating (loss) income (76,487) 289,344 12,316 — 225,173 Other (income) loss, net (328,914) (2,473) (198) 331,667 82 Interest expense (income) 130,176 (31,402) 4,517 — 103,291 Income from continuing operations before taxes 122,251 323,219 7,997 (331,667) 121,800 Income tax (benefit) expense 1,514 (4,737) 4,286 — 1,063 Net income attributable to member of Summit Materials, LLC $ 120,737 $ 327,956 $ 3,711 $ (331,667) $ 120,737 Comprehensive income (loss) attributable to member of Summit Materials, LLC $ 123,125 $ 330,185 $ (906) $ (329,279) $ 123,125 Condensed Consolidating Statements of Cash Flows For the year ended December 31, 2022 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ (126,319) $ 386,579 $ 23,293 $ — $ 283,553 Cash flow from investing activities: Acquisitions, net of cash acquired — (22,730) — — (22,730) Purchase of property, plant and equipment (14,374) (243,522) (8,837) — (266,733) Proceeds from the sale of property, plant, and equipment — 14,864 510 — 15,374 Proceeds from the sale of a business 5,924 367,149 — — 373,073 Other — (3,162) — — (3,162) Net cash (used for) provided by investing activities (8,450) 112,599 (8,327) — 95,822 Cash flow from financing activities: Capital distributions to member (64,238) 22,730 — — (41,508) Loans received from and payments made on loans from other Summit Companies 498,688 (490,786) (5,568) (2,334) — Payments on long-term debt (105,496) (17,040) — — (122,536) Payments on acquisition-related liabilities — (13,428) — — (13,428) Debt issuance costs (1,557) — — — (1,557) Distributions from partnership (59,392) — — — (59,392) Other 27 (54) — — (27) Net cash provided by (used in) financing activities 268,032 (498,578) (5,568) (2,334) (238,448) Impact of cash on foreign currency — — (1,437) — (1,437) Net increase in cash 133,263 600 7,961 (2,334) 139,490 Cash — Beginning of period 365,044 2,264 18,337 (4,684) 380,961 Cash — End of period $ 498,307 $ 2,864 $ 26,298 $ (7,018) $ 520,451 Condensed Consolidating Statements of Cash Flows For the year ended January 1, 2022 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ (136,008) $ 471,106 $ 26,831 $ — $ 361,929 Cash flow from investing activities: Acquisitions, net of cash acquired — (19,513) — — (19,513) Purchase of property, plant and equipment (1,237) (201,038) (9,707) — (211,982) Proceeds from the sale of property, plant, and equipment — 10,894 780 — 11,674 Proceeds from the sale of a business — 128,337 — — 128,337 Other — 236 — — 236 Net cash used for investing activities (1,237) (81,084) (8,927) — (91,248) Cash flow from financing activities: Proceeds from investment by member 29,685 2,766 — — 32,451 Loans received from and payments made on loans from other Summit Companies 381,393 (370,940) (9,410) (1,043) — Payments on long-term debt (306,355) (22,011) (644) — (329,010) Payments on acquisition-related liabilities — (7,860) — — (7,860) Distributions from partnership (2,500) — — — (2,500) Other (1,008) — — — (1,008) Net cash provided by (used in) financing activities 101,215 (398,045) (10,054) (1,043) (307,927) Impact of cash on foreign currency — — 26 — 26 Net (decrease) increase in cash (36,030) (8,023) 7,876 (1,043) (37,220) Cash — Beginning of period 401,074 10,287 10,461 (3,641) 418,181 Cash — End of period $ 365,044 $ 2,264 $ 18,337 $ (4,684) $ 380,961 Condensed Consolidating Statements of Cash Flows For the year ended January 2, 2021 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ (135,895) $ 502,595 $ 42,169 $ — $ 408,869 Cash flow from investing activities: Acquisitions, net of cash acquired — (92,085) (31,392) — (123,477) Purchase of property, plant and equipment (2,150) (173,228) (1,871) — (177,249) Proceeds from the sale of property, plant, and equipment — 13,935 83 — 14,018 Other — 1,121 — — 1,121 Net cash used for investing activities (2,150) (250,257) (33,180) — (285,587) Cash flow from financing activities: Proceeds from investment by member (91,142) 87,925 4,260 — 1,043 Net proceeds from debt issuance 700,000 — — — 700,000 Loans received from and payments made on loans from other Summit Companies 298,656 (288,711) (12,781) 2,836 — Payments on long-term debt (657,942) (15,911) (192) — (674,045) Payments on acquisition-related liabilities — (30,757) — — (30,757) Financing costs (9,605) — — — (9,605) Distributions from partnership (2,500) — — — (2,500) Other (822) (85) — — (907) Net cash provided by financing activities 236,645 (247,539) (8,713) 2,836 (16,771) Impact of cash on foreign currency — — 351 — 351 Net (decrease) increase in cash 98,600 4,799 627 2,836 106,862 Cash — Beginning of period 302,474 5,488 9,834 (6,477) 311,319 Cash — End of period $ 401,074 $ 10,287 $ 10,461 $ (3,641) $ 418,181

Summary of Organization and S_2

Summary of Organization and Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Company Information
Principles of Consolidation	Principles of Consolidation —The consolidated financial statements include the accounts of Summit Inc. and its majority owned subsidiaries. All intercompany balances and transactions have been eliminated. As a result of the Reorganization, Summit Holdings became a variable interest entity over which Summit Inc. has 100% voting power and control and for which Summit Inc. has the obligation to absorb losses and the right to receive benefits. The Company’s fiscal year is based on a 52-53 week year with each quarter composed of 13 weeks ending on a Saturday. The year ended January 2, 2021 was a 53-week year. For a summary of the changes in Summit Inc.’s ownership of Summit Holdings, see Note 11, Stockholders’ Equity. The Company attributes consolidated stockholders’ equity and net income separately to the controlling and noncontrolling interests. The Company accounted for investments in entities for which it has an ownership of 20% to 50% using the equity method of accounting.
Use of Estimates	Use of Estimates—Preparation of these consolidated financial statements in conformity with U.S. generally accepted accounting principles (“U.S. GAAP”) requires management to make estimates and assumptions. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities and reported amounts of revenue and expenses. Such estimates include the valuation of accounts receivable, inventories, valuation of deferred tax assets, goodwill, intangibles and other long-lived assets, the tax receivable agreement (“TRA”) liability, pension and other postretirement obligations, and asset retirement obligations. Estimates also include revenue earned on contracts and costs to complete contracts. Most of the Company’s paving and related services are performed under fixed unit-price contracts with state and local governmental entities. Management regularly evaluates its estimates and assumptions based on historical experience and other factors, including the current economic environment. As future events and their effects cannot be determined with precision, actual results can differ significantly from estimates made. Changes in estimates, including those resulting from continuing changes in the economic environment, are reflected in the Company’s consolidated financial statements when the change in estimate occurs.
Business and Credit Concentrations	Business and Credit Concentrations—The Company’s operations are conducted primarily across 22 U.S. states and in British Columbia, Canada, with the most significant revenue generated in Texas, Utah, Kansas and Missouri. The Company’s accounts receivable consist primarily of amounts due from customers within these areas. Therefore, collection of these accounts is dependent on the economic conditions in the aforementioned states, as well as specific situations affecting individual customers. Credit granted within the Company’s trade areas has been granted to many customers and management does not believe that a significant concentration of credit exists with respect to any individual customer or group of customers.
Accounts Receivable	Accounts Receivable —Accounts receivable are stated at the amount management expects to collect from outstanding balances. Management provides for probable uncollectible amounts through a charge to earnings and a credit to a valuation allowance based on its assessment of the collectability of individual accounts. In establishing the allowance, management considers historical losses adjusted to take into account current market conditions and its customers’ financial condition, the amount of receivables in dispute, the current receivables aging and current payment terms. Balances that remain outstanding after reasonable collection efforts are exercised are written off through a charge to the valuation allowance. The balances billed but not paid by customers, pursuant to retainage provisions included in contracts, are generally due upon completion of the contracts.
Revenue Recognition	Revenue Recognition —We earn revenue from the sale of products, which primarily include aggregates, cement, ready-mix concrete and asphalt, but also include concrete products and plastics components, and from the provision of services, which are primarily paving and related services, but also include landfill operations, the receipt and disposal of waste that is converted to fuel for use in our cement plants. Products We earn revenue from the sale of products, which primarily include aggregates, cement, ready-mix concrete and asphalt, but also include concrete products, net of discounts or allowances, if any, and freight and delivery charges billed to customers. Revenue for product sales is recognized when the performance obligation is satisfied, which generally is when the product is shipped. Aggregates and cement products are sold point-of-sale through purchase orders. When the product is sold on account, collectability typically occurs 30 to 60 days after the sale. Revenue is recognized when cash is received from the customer at the point of sale or when the products are delivered or collected on site. There are no other timing implications that will create a contract asset or liability, and contract modifications are unlikely given the timing and nature of the transaction. Material sales are likely to have multiple performance obligations if the product is sold with delivery. In these instances, delivery most often occurs on the same day as the control of the product transfers to the customer. As a result, even in the case of multiple performance obligations, the performance obligations are satisfied concurrently and revenue is recognized simultaneously. Services We earn revenue from the provision of services, which are primarily paving and related services, but also include landfill operations and the receipt and disposal of waste that is converted to fuel for use in our cement plants. Revenue from the receipt of waste fuels is recognized when the waste is accepted and a corresponding liability is recognized for the costs to process the waste into fuel for the manufacturing of cement or to ship the waste offsite for disposal in accordance with applicable regulations. Collectability of service contracts is due reasonably after certain milestones in the contract are performed. Milestones vary by project, but are typically calculated using monthly progress based on a percentage of completion or a customer’s engineer review of progress. The majority of the time, collection occurs within 90 days of billing and cash is received within the same fiscal year as services performed. On most projects, the customer will withhold a portion of the invoice for retainage, which may last longer than a year depending on the job. Revenue derived from paving and related services is recognized over time based on the proportion of costs incurred to date relative to the total estimated costs at completion, which approximates progress towards completion. Under this method, we recognize paving and related services revenue as services are rendered. The majority of our construction service contracts are completed within one year, but may occasionally extend beyond this time frame. The majority of our construction service contracts, and therefore, revenue, are opened and completed within one year, with most activity during the spring, summer and fall. We estimate profit as the difference between total estimated revenue and total estimated cost of a contract and recognize that profit over the life of the contract based on input measures. We generally measure progress toward completion on long- term paving and related services contracts based on the proportion of costs incurred to date relative to total estimated costs at completion. We include revisions of revenue on contracts in earnings under the cumulative catch-up method, under which the effect of revisions in estimates is recognized immediately. If a revised estimate of contract profitability reveals an anticipated loss on the contract, we recognize the loss in the period it is identified. The actual cost to total estimated cost method of accounting involves the use of various estimating techniques to project costs at completion, and in some cases includes estimates of recoveries asserted against the customer for changes in specifications or other disputes. Contract estimates involve various assumptions and projections relative to the outcome of future events over multiple periods, including future labor productivity and availability, the nature and complexity of the work to be performed, the cost and availability of materials, the effect of delayed performance, and the availability and timing of funding from the customer. These estimates are based on our best judgment. A significant change in one or more of these estimates could affect the profitability of one or more of our contracts. We review our contract estimates regularly to assess revisions in contract values and estimated costs at completion. Inherent uncertainties in estimating costs make it at least reasonably possible that the estimates used will change within the near term and over the life of the contracts. No material adjustments to a contract were recognized in the year ended December 31, 2022. We recognize claims when the amount of the claim can be estimated reliably and it is legally enforceable. In evaluating these criteria, we consider the contractual basis for the claim, the cause of any additional costs incurred, the reasonableness of those costs and the objective evidence available to support the claim. When the contract includes variable consideration, we estimate the amount of consideration to which we will be entitled in exchange for transferring the promised goods or services to a customer. The amount of estimated variable consideration included in the transaction price is the amount for which it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved. Types of variable consideration include, but are not limited to, liquidated damages and other performance penalties and production and placement bonuses. The majority of contract modifications relate to the original contract and are often an extension of the original performance obligation. Predominately, modifications are not distinct from the terms in the original contract; therefore, they are considered part of a single performance obligation. We account for the modification using a cumulative catch-up adjustment. However, there are instances where goods or services in a modification are distinct from those transferred prior to the modification. In these situations, we account for the modifications as either a separate contract or prospectively depending on the facts and circumstances of the modification. Generally, construction contracts contain mobilization costs which are categorized as costs to fulfill a contract. These costs are excluded from any measure of progress toward contract fulfillment. These costs do not result in the transfer of control of a good or service to the customer and are amortized over the life of the contract. Costs and estimated earnings in excess of billings are composed principally of revenue recognized on contracts on a method similar to the percentage of completion method for which billings had not been presented to customers because the amounts were not billable under the contract terms at the balance sheet date. In accordance with the contract terms, the unbilled receivables at the balance sheet date are expected to be billed in following periods. Billings in excess of costs and estimated earnings represent billings in excess of revenue recognized.
Inventories	Inventories —Inventories consist of stone that has been removed from quarries and processed for future sale, cement, raw materials and finished concrete blocks. Inventories are valued at the lower of cost or net realizable value and are accounted for on a first-in first-out basis or an average cost basis. If items become obsolete or otherwise unusable or if quantities exceed what is projected to be sold within a reasonable period of time, they will be charged to costs of revenue in the period that the items are designated as obsolete or excess inventory. Stripping costs are costs of removing overburden and waste material to access aggregate materials and are expensed as incurred.
Property, Plant and Equipment, net	Property, Plant and Equipment, net —Property, plant and equipment are recorded at cost, less accumulated depreciation, depletion and amortization. Expenditures for additions and improvements that significantly add to the productive capacity or extend the useful life of an asset are capitalized. Repair and maintenance costs that do not substantially expand productive capacity or extend the life of property, plant and equipment are expensed as incurred. Landfill airspace is included in property, plant and equipment at cost and is amortized based on the portion of the airspace used during the period compared to the gross estimated value of available airspace, which is updated periodically as circumstances dictate. Management reassesses the landfill airspace capacity with any changes in value recorded in cost of revenue. Capitalized landfill costs include expenditures for the acquisition of land and related airspace, engineering and permitting costs, cell construction costs and direct site improvement costs. Upon disposal of an asset, the cost and related accumulated depreciation are removed from the Company’s accounts and any gain or loss is included in general and administrative expenses. The Company reviews the carrying value of property, plant and equipment for impairment whenever events or circumstances indicate that the carrying value of an asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition. Such indicators may include, among others, deterioration in general economic conditions, adverse changes in the markets in which an entity operates, increases in input costs that have a negative effect on earnings and cash flows or a trend of negative or declining cash flows over multiple periods. Property, plant and equipment is tested for impairment at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets. As a result, the property, plant and equipment impairment test is at a significantly lower level than the level at which goodwill is tested for impairment. In markets where the Company does not produce downstream products, such as ready-mix concrete, asphalt paving mix and paving and related services, the lowest level of largely independent identifiable cash flows is at the individual aggregates operation or a group of aggregates operations collectively serving a local market or the cement operations. Conversely, in vertically-integrated markets, the cash flows of the downstream and upstream businesses are not largely independently identifiable and the vertically-integrated operations are considered the lowest level of largely independent identifiable cash flows. Aggregates mineral bearing land and interests are included in property, plant and equipment. When leased mineral interests are acquired during a business combination, they are valued using an excess earnings approach for the life of the proven and probable reserves. Depletion expense is recorded using a units of production methodology.
Accrued Mining and Landfill Reclamation	Accrued Mining and Landfill Reclamation —The mining reclamation reserve and financial commitments for landfill closure and post-closure activities are based on management’s estimate of future cost requirements to reclaim property at both currently operating and closed sites. Estimates of these obligations have been developed based on management’s interpretation of current requirements and proposed regulatory changes and are intended to approximate fair value. Costs are estimated in current dollars, inflated until the expected time of payment, and then discounted back to present value using a credit-adjusted risk-free rate on obligations of similar maturity, adjusted to reflect the Company’s credit rating. Changes in the credit-adjusted risk-free rate do not change recorded liabilities. However, subsequent increases in the recognized obligations are measured using a current credit-adjusted risk-free rate. Decreases in the recognized obligations are measured at the initial credit-adjusted risk-free rate. Significant changes in inflation rates, or the amount or, timing of future cost estimates typically result in both (1) a current adjustment to the recorded liability (and corresponding adjustment to the asset) and (2) a change in accretion of the liability and depreciation of the asset to be recorded prospectively over the remaining capacity of the unmined quarry or landfill.
Goodwill	Goodwill —Goodwill represents the purchase price paid in excess of the fair value of net tangible and intangible assets acquired. Goodwill recorded in connection with the Company’s acquisitions is primarily attributable to the expected profitability, assembled workforces of the acquired businesses and the synergies expected to arise after the Company’s acquisition of those businesses. Goodwill is not amortized, but is tested annually for impairment as of the first day of the fourth quarter and at any time that events or circumstances indicate that goodwill may be impaired. A qualitative approach may first be applied to determine whether it is more likely than not that the estimated fair value of a reporting unit is less than its carrying amount. If, as a result of the qualitative assessment, it is determined that an impairment is more likely than not, a Step-1 approach is performed to quantitatively compare each reporting unit’s fair value to its carrying value. The Step-1 analysis fails when a reporting unit's carrying value is in excess of its fair value, resulting in an impairment loss.
Income Taxes	Income Taxes —Summit Inc. is a corporation subject to income taxes in the United States. Certain subsidiaries, including Summit Holdings, or subsidiary groups of the Company are taxable separate from Summit Inc. The provision for income taxes, or Summit Inc.’s proportional share of the provision, are included in the Company’s consolidated financial statements. The Company’s deferred income tax assets and liabilities are computed for differences between the tax basis and financial statement amounts that will result in taxable or deductible amounts in the future. The computed deferred balances are based on enacted tax laws and applicable rates for the periods in which the differences are expected to affect taxable income. A valuation allowance is recognized for deferred tax assets if it is more likely than not that some portion or all of the net deferred tax assets will not be realized. In making such a determination, all available positive and negative evidence is considered, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If the Company determines it would be able to realize its deferred tax assets for which a valuation allowance had been recorded then an adjustment would be made to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. The Company evaluates the tax positions taken on income tax returns that remain open and positions expected to be taken on the current year tax returns to identify uncertain tax positions. Unrecognized tax benefits on uncertain tax positions are recorded on the basis of a two-step process in which (1) the Company determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the largest amount of tax benefit that is more than 50 percent likely to be realized is recognized. Interest and penalties related to unrecognized tax benefits are recorded in income tax expense (benefit).
Tax Receivable Agreement	Tax Receivable Agreement —When Class A limited partnership units of Summit Holdings (“LP Units”) are exchanged for shares of Class A common stock of Summit Inc. or Summit Inc. purchases LP Units for cash, this results in increases in Summit Inc.’s share of the tax basis of the tangible and intangible assets, which increases the tax depreciation and amortization deductions that otherwise would not have been available to Summit Inc. These increases in tax basis and tax depreciation and amortization deductions are expected to reduce the amount of cash taxes that we would otherwise be required to pay in the future. Prior to our IPO, we entered into a TRA with the pre-IPO owners that requires us to pay the pre-IPO owners or their permitted assignees 85% of the amount of cash savings, if any, in U.S. federal, state, and local income tax that we actually realize as a result of these exchanges. These benefits include (1) increases in the tax basis of tangible and intangible assets of Summit Holdings and certain other tax benefits related to entering into the TRA, (2) tax benefits attributable to payments under the TRA, or (3) under certain circumstances such as an early termination of the TRA, we are deemed to realize, as a result of the increases in tax basis in connection with exchanges by the pre-IPO owners described above and certain other tax benefits attributable to payments under the TRA. As noted above, we periodically evaluate the realizability of the deferred tax assets resulting from the exchange of LP Units for Class A common stock. If the deferred tax assets are determined to be realizable, we then assess whether payment of amounts under the TRA have become probable. If so, we record a TRA liability equal to 85% of such deferred tax assets. In subsequent periods, we assess the realizability of all of our deferred tax assets subject to the TRA. Should we determine a deferred tax asset with a valuation allowance is realizable in a subsequent period, the related valuation allowance will be released and consideration of a corresponding TRA liability will be assessed. The realizability of deferred tax assets, including those subject to the TRA, is dependent upon the generation of future taxable income during the periods in which those deferred tax assets become deductible and consideration of prudent and feasible tax-planning strategies. The measurement of the TRA liability is accounted for as a contingent liability. Therefore, once we determine that a payment to a pre-IPO owner has become probable and can be estimated, the estimate of payment will be accrued.
Earnings per Share	Earnings per Share— The Company computes basic earnings per share attributable to stockholders by dividing income attributable to Summit Inc. by the weighted-average shares of Class A common stock outstanding. Diluted earnings per share reflects the potential dilution beyond shares for basic earnings per share that could occur if securities or other contracts to issue common stock were exercised, converted into common stock, or resulted in the issuance of common stock that would have shared in the Company’s earnings. Since the Class B common stock has no economic value, those shares are not included in the weighted-average common share amount for basic or diluted earnings per share. In addition, as the shares of Class A common stock are issued by Summit Inc., the earnings and equity interests of noncontrolling interests are not included in basic earnings per share.
New Accounting Standards	New Accounting Standards— In August 2018, the FASB issued ASU No. 2018-15, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract, which reduces the accounting complexity of implementing a cloud computing service arrangement. The ASU aligns the capitalization of implementation costs among hosting arrangements and costs incurred to develop internal-use software. We adopted this ASU in the first quarter of 2020 and the adoption of this ASU did not have a material impact on the consolidated financial statements. In August 2018, the FASB issued ASU No. 2018-14, Compensation-Retirement Benefits-Defined Benefit Plans-General (Subtopic 715-20): Disclosure Framework Changes to The Disclosure Requirements for Defined Benefits Plans, which
Summit Materials, LLC
Company Information
Principles of Consolidation	Principles of Consolidation –The consolidated financial statements include the accounts of Summit LLC and its majority owned subsidiaries. All intercompany balances and transactions have been eliminated. The Company attributes consolidated member’s interest and net income separately to the controlling and noncontrolling interests. Noncontrolling interests in consolidated subsidiaries represent a 20% ownership in Ohio Valley Asphalt, LLC and, prior to the initial public offering (“IPO”) and concurrent purchase of the noncontrolling interests Continental Cement Company, L.L.C. (“Continental Cement”), a 30% redeemable ownership in Continental Cement. The Company accounts for investments in entities for which it has an ownership of 20% to 50% using the equity method of accounting. The Company’s fiscal year is based on a 52-53 week year with each quarter composed of 13 weeks ending on a Saturday. The year ended January 2, 2021 was a 53-week year.
Use of Estimates	Use of Estimates — Preparation of these consolidated financial statements in conformity with U.S. generally accepted accounting principles (“U.S. GAAP”) requires management to make estimates and assumptions. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities and reported amounts of revenue and expenses. Such estimates include the valuation of accounts receivable, inventories, valuation of deferred tax assets, goodwill, intangibles and other long-lived assets, pension and other postretirement obligations and asset retirement obligations. Estimates also include revenue earned on contracts and costs to complete contracts. Most of the Company’s paving and related services are performed under fixed unit-price contracts with state and local governmental entities. Management regularly evaluates its estimates and assumptions based on historical experience and other factors, including the current economic environment. As future events and their effects cannot be determined with precision, actual results can differ significantly from estimates made. Changes in estimates, including those resulting from continuing changes in the economic environment, are reflected in the Company’s consolidated financial statements when the change in estimate occurs.
Business and Credit Concentrations	Business and Credit Concentrations— The Company’s operations are conducted primarily across 22 U.S. states and in British Columbia, Canada, with the most significant revenue generated in Texas, Utah, Kansas and Missouri. The Company’s accounts receivable consist primarily of amounts due from customers within these areas. Therefore, collection of these accounts is dependent on the economic conditions in the aforementioned states, as well as specific situations affecting individual customers. Credit granted within the Company’s trade areas has been granted to many customers and management does not
Accounts Receivable	Accounts Receivable —Accounts receivable are stated at the amount management expects to collect from outstanding balances. Management provides for probable uncollectible amounts through a charge to earnings and a credit to a valuation allowance based on its assessment of the collectability of individual accounts. In establishing the allowance, management considers historical losses adjusted to take into account current market conditions and its customers’ financial condition, the amount of receivables in dispute, the current receivables aging and current payment terms. Balances that remain outstanding after reasonable collection efforts are exercised are written off through a charge to the valuation allowance. The balances billed but not paid by customers, pursuant to retainage provisions included in contracts, are generally due upon completion of the contracts.
Revenue Recognition	Revenue Recognition —We earn revenue from the sale of products, which primarily include aggregates, cement, ready-mix concrete and asphalt, but also include concrete products and plastics components, and from the provision of services, which are primarily paving and related services, but also include landfill operations, the receipt and disposal of waste that is converted to fuel for use in our cement plants. Products We earn revenue from the sale of products, which primarily include aggregates, cement, ready-mix concrete and asphalt, but also include concrete products, net of discounts or allowances, if any, and freight and delivery charges billed to customers. Revenue for product sales is recognized when the performance obligation is satisfied, which generally is when the product is shipped. Aggregates and cement products are sold point-of-sale through purchase orders. When the product is sold on account, collectability typically occurs 30 to 60 days after the sale. Revenue is recognized when cash is received from the customer at the point of sale or when the products are delivered or collected on site. There are no other timing implications that will create a contract asset or liability, and contract modifications are unlikely given the timing and nature of the transaction. Material sales are likely to have multiple performance obligations if the product is sold with delivery. In these instances, delivery most often occurs on the same day as the control of the product transfers to the customer. As a result, even in the case of multiple performance obligations, the performance obligations are satisfied concurrently and revenue is recognized simultaneously. Services We earn revenue from the provision of services, which are primarily paving and related services, but also include landfill operations and the receipt and disposal of waste that is converted to fuel for use in our cement plants. Revenue from the receipt of waste fuels is recognized when the waste is accepted and a corresponding liability is recognized for the costs to process the waste into fuel for the manufacturing of cement or to ship the waste offsite for disposal in accordance with applicable regulations. Collectability of service contracts is due reasonably after certain milestones in the contract are performed. Milestones vary by project, but are typically calculated using monthly progress based on a percentage of completion or a customer’s engineer review of progress. The majority of the time, collection occurs within 90 days of billing and cash is received within the same fiscal year as services performed. On most projects, the customer will withhold a portion of the invoice for retainage, which may last longer than a year depending on the job. Revenue derived from paving and related services is recognized over time based on the proportion of costs incurred to date relative to the total estimated costs at completion, which approximates progress towards completion. Under this method, we recognize paving and related services revenue as services are rendered. The majority of our construction service contracts are completed within one year, but may occasionally extend beyond this time frame. The majority of our construction service contracts, and therefore, revenue, are opened and completed within one year, with most activity during the spring, summer and fall. We estimate profit as the difference between total estimated revenue and total estimated cost of a contract and recognize that profit over the life of the contract based on input measures. We generally measure progress toward completion on long-term paving and related services contracts based on the proportion of costs incurred to date relative to total estimated costs at completion. We include revisions of revenue on contracts in earnings under the cumulative catch-up method, under which the effect of revisions in estimates is recognized immediately. If a revised estimate of contract profitability reveals an anticipated loss on the contract, we recognize the loss in the period it is identified. The actual cost to total estimated cost method of accounting involves the use of various estimating techniques to project costs at completion, and in some cases includes estimates of recoveries asserted against the customer for changes in specifications or other disputes. Contract estimates involve various assumptions and projections relative to the outcome of future events over multiple periods, including future labor productivity and availability, the nature and complexity of the work to be performed, the cost and availability of materials, the effect of delayed performance, and the availability and timing of funding from the customer. These estimates are based on our best judgment. A significant change in one or more of these estimates could affect the profitability of one or more of our contracts. We review our contract estimates regularly to assess revisions in contract values and estimated costs at completion. Inherent uncertainties in estimating costs make it at least reasonably possible that the estimates used will change within the near term and over the life of the contracts. No material adjustments to a contract were recognized in the year ended December 31, 2022. We recognize claims when the amount of the claim can be estimated reliably and it is legally enforceable. In evaluating these criteria, we consider the contractual basis for the claim, the cause of any additional costs incurred, the reasonableness of those costs and the objective evidence available to support the claim. When the contract includes variable consideration, we estimate the amount of consideration to which we will be entitled in exchange for transferring the promised goods or services to a customer. The amount of estimated variable consideration included in the transaction price is the amount for which it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved. Types of variable consideration include, but are not limited to, liquidated damages and other performance penalties and production and placement bonuses. The majority of contract modifications relate to the original contract and are often an extension of the original performance obligation. Predominately, modifications are not distinct from the terms in the original contract; therefore, they are considered part of a single performance obligation. We account for the modification using a cumulative catch-up adjustment. However, there are instances where goods or services in a modification are distinct from those transferred prior to the modification. In these situations, we account for the modifications as either a separate contract or prospectively depending on the facts and circumstances of the modification. Generally, construction contracts contain mobilization costs which are categorized as costs to fulfill a contract. These costs are excluded from any measure of progress toward contract fulfillment. These costs do not result in the transfer of control of a good or service to the customer and are amortized over the life of the contract. Costs and estimated earnings in excess of billings are composed principally of revenue recognized on contracts on a method similar to the percentage of completion method for which billings had not been presented to customers because the amounts were not billable under the contract terms at the balance sheet date. In accordance with the contract terms, the unbilled receivables at the balance sheet date are expected to be billed in following periods. Billings in excess of costs and estimated earnings represent billings in excess of revenue recognized.
Inventories	Inventories —Inventories consist of stone that has been removed from quarries and processed for future sale, cement, raw materials and finished concrete blocks. Inventories are valued at the lower of cost or net realizable value and are accounted for on a first-in first-out basis or an average cost basis. If items become obsolete or otherwise unusable or if quantities exceed what is projected to be sold within a reasonable period of time, they will be charged to costs of revenue in the period that the items are designated as obsolete or excess inventory. Stripping costs are costs of removing overburden and waste material to access aggregate materials and are expensed as incurred.
Property, Plant and Equipment, net	Property, Plant and Equipment, net —Property, plant and equipment are recorded at cost, less accumulated depreciation, depletion and amortization. Expenditures for additions and improvements that significantly add to the productive capacity or extend the useful life of an asset are capitalized. Repair and maintenance costs that do not substantially expand productive capacity or extend the life of property, plant and equipment are expensed as incurred. Landfill airspace is included in property, plant and equipment at cost and is amortized based on the portion of the airspace used during the period compared to the gross estimated value of available airspace, which is updated periodically as circumstances dictate. Management reassesses the landfill airspace capacity with any changes in value recorded in cost of revenue. Capitalized landfill costs include expenditures for the acquisition of land and related airspace, engineering and permitting costs, cell construction costs and direct site improvement costs. Upon disposal of an asset, the cost and related accumulated depreciation are removed from the Company’s accounts and any gain or loss is included in general and administrative expenses. The Company reviews the carrying value of property, plant and equipment for impairment whenever events or circumstances indicate that the carrying value of an asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition. Such indicators may include, among others, deterioration in general economic conditions, adverse changes in the markets in which an entity operates, increases in input costs that have a negative effect on earnings and cash flows or a trend of negative or declining cash flows over multiple periods. Property, plant and equipment is tested for impairment at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets. As a result, the property, plant and equipment impairment test is at a significantly lower level than the level at which goodwill is tested for impairment. In markets where the Company does not produce downstream products, such as ready-mix concrete, asphalt paving mix and paving and related services, the lowest level of largely independent identifiable cash flows is at the individual aggregates operation or a group of aggregates operations collectively serving a local market or the cement operations. Conversely, in vertically-integrated markets, the cash flows of the downstream and upstream businesses are not largely independently identifiable and the vertically-integrated operations are considered the lowest level of largely independent identifiable cash flows. Aggregates mineral bearing land and interests are included in property, plant and equipment. When leased mineral interests are acquired during a business combination, they are valued using an excess earnings approach for the life of the proven and probable reserves. Depletion expense is recorded using a units of production methodology.
Accrued Mining and Landfill Reclamation	Accrued Mining and Landfill Reclamation —The mining reclamation reserve and financial commitments for landfill closure and post-closure activities are based on management’s estimate of future cost requirements to reclaim property at both currently operating and closed sites. Estimates of these obligations have been developed based on management’s interpretation of current requirements and proposed regulatory changes and are intended to approximate fair value. Costs are estimated in current dollars, inflated until the expected time of payment, and then discounted back to present value using a credit-adjusted risk-free rate on obligations of similar maturity, adjusted to reflect the Company’s credit rating. Changes in the credit-adjusted risk-free rate do not change recorded liabilities. However, subsequent increases in the recognized obligations are measured using a current credit-adjusted risk-free rate. Decreases in the recognized obligations are measured at the initial credit-adjusted risk-free rate. Significant changes in inflation rates, or the amount or, timing of future cost estimates typically result in both (1) a current adjustment to the recorded liability (and corresponding adjustment to the asset) and (2) a change in accretion of the liability and depreciation of the asset to be recorded prospectively over the remaining capacity of the unmined quarry or landfill.
Goodwill	Goodwill —Goodwill represents the purchase price paid in excess of the fair value of net tangible and intangible assets acquired. Goodwill recorded in connection with the Company’s acquisitions is primarily attributable to the expected profitability, assembled workforces of the acquired businesses and the synergies expected to arise after the Company’s acquisition of those businesses. Goodwill is not amortized, but is tested annually for impairment as of the first day of the fourth quarter and at any time that events or circumstances indicate that goodwill may be impaired. A qualitative approach may first be applied to determine whether it is more likely than not that the estimated fair value of a reporting unit is less than its carrying amount. If, as a result of the qualitative assessment, it is determined that an impairment is more likely than not, a Step-1 approach is performed to quantitatively compare each reporting unit’s fair value to its carrying value. The Step-1 analysis fails when a reporting unit's carrying value is in excess of its fair value, resulting in an impairment loss.
Income Taxes	Income Taxes —As a limited liability company, the Company’s federal and state income tax attributes are generally passed to its member. However, certain subsidiaries, or subsidiary groups, of the Company are taxable entities subject to income taxes in the United States and Canada, the provisions for which are included in the consolidated financial statements. Significant judgments and estimates are required in the determination of the consolidated income tax expense. The Company’s deferred income tax assets and liabilities are computed for differences between the tax basis and financial statement amounts that will result in taxable or deductible amounts in the future. The computed deferred balances are based on enacted tax laws and applicable rates for the periods in which the differences are expected to affect taxable income. A valuation allowance is recognized for deferred tax assets if it is more likely than not that some portion or all of the net deferred tax assets will not be realized. In making such a determination, all available positive and negative evidence is considered, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If the Company determines it would be able to realize its deferred tax assets for which a valuation allowance had been recorded then an adjustment would be made to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. The Company evaluates the tax positions taken on income tax returns that remain open and positions expected to be taken on the current year tax returns to identify uncertain tax positions. Unrecognized tax benefits on uncertain tax positions are recorded on the basis of a two-step process in which (1) the Company determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the largest amount of tax benefit that is more than 50 percent likely to be realized is recognized. Interest and penalties related to unrecognized tax benefits are recorded in income tax expense (benefit).
New Accounting Standards	New Accounting Standards — In August 2018, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2018-15, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract, which reduces the accounting complexity of implementing a cloud computing service arrangement. The ASU aligns the capitalization of implementation costs among hosting arrangements and costs incurred to develop internal-use software. We adopted this ASU in the first quarter of 2020 and the adoption of this ASU did not have a material impact on the consolidated financial statements. In August 2018, the FASB issued ASU No. 2018-14, Compensation-Retirement Benefits-Defined Benefit Plans-General (Subtopic 715-20): Disclosure Framework Changes to The Disclosure Requirements for Defined Benefits Plans, which modifies the disclosure requirements of employer-sponsored defined benefit and other postretirement benefits plans. The ASU is effective for fiscal years beginning after December 15, 2020 and interim periods within those fiscal years. The adoption of this new ASU did not have a material impact on our consolidated financial results.

Acquisitions and Dispositions (

Acquisitions and Dispositions (Tables)	12 Months Ended
	Dec. 31, 2022
Summary of Acquisitions by Region	The following table summarizes the Company’s acquisitions by region and period: 2022 2021 2020 West — — 2 East 2 3 1
Summary of Assets Acquired and Liabilities Assumed	The purchase price allocation, primarily the valuation of property, plant and equipment for the acquisitions completed during the year end ended 2022 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: 2022 2021 Financial assets $ 297 $ — Inventories 161 2,406 Property, plant and equipment 30,041 19,668 Intangible assets — 702 Other assets 1,116 98 Financial liabilities (1,120) (1,742) Other long-term liabilities (1,589) (470) Net assets acquired 28,906 20,662 Goodwill — — Purchase price 28,906 20,662 Acquisition-related liabilities (6,176) (1,149) Other — — Net cash paid for acquisitions $ 22,730 $ 19,513
Schedule of Remaining Payments Under Noncompete and Deferred Consideration Agreements	The remaining payments due under these noncompete and deferred consideration agreements are as follows: 2023 $ 13,551 2024 7,289 2025 7,390 2026 6,143 2027 4,645 Thereafter 6,196 Total scheduled payments 45,214 Present value adjustments (7,762) Total noncompete obligations and deferred consideration $ 37,452
Summit Materials, LLC
Summary of Acquisitions by Region	The following table summarizes the Company’s acquisitions by region and period: 2022 2021 2020 West — — 2 East 2 3 1
Summary of Assets Acquired and Liabilities Assumed	The following table summarizes aggregated information regarding the fair values of the assets acquired and liabilities assumed as of the respective acquisition dates: 2022 2021 Financial assets $ 297 $ — Inventories 161 2,406 Property, plant and equipment 30,041 19,668 Intangible assets — 702 Other assets 1,116 98 Financial liabilities (1,120) (1,742) Other long-term liabilities (1,589) (470) Net assets acquired 28,906 20,662 Goodwill — — Purchase price 28,906 20,662 Acquisition-related liabilities (6,176) (1,149) Other — — Net cash paid for acquisitions $ 22,730 $ 19,513
Schedule of Remaining Payments Under Noncompete and Deferred Consideration Agreements	The remaining payments due under these noncompete and deferred consideration agreements are as follows: 2023 $ 13,551 2024 7,289 2025 7,390 2026 6,143 2027 4,645 Thereafter 6,196 Total scheduled payments 45,214 Present value adjustments (7,762) Total noncompete obligations and deferred consideration $ 37,452

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill by Reportable Segment and in Total	The following table presents goodwill by reportable segments and in total: West East Cement Total Balance—January 2, 2021 $ 586,209 $ 410,426 $ 204,656 $ 1,201,291 Dispositions (1) (16,222) (21,841) — (38,063) Foreign currency translation adjustments 522 — — 522 Balance—January 1, 2022 $ 570,509 $ 388,585 $ 204,656 $ 1,163,750 Dispositions (1) — (27,084) — (27,084) Foreign currency translation adjustments (4,120) — — (4,120) Balance—December 31, 2022 $ 566,389 $ 361,501 $ 204,656 $ 1,132,546 ______________________ (1) Reflects goodwill derecognition from dispositions completed during 2021 and 2022, respectively.
Summit Materials, LLC
Goodwill by Reportable Segment and in Total	The following table presents goodwill by reportable segments and in total: West East Cement Total Balance—January 2, 2021 $ 587,209 $ 410,426 $ 204,656 $ 1,202,291 Dispositions (1) (16,222) (21,841) — (38,063) Foreign currency translation adjustments 522 — — 522 Balance—January 1, 2022 $ 571,509 $ 388,585 $ 204,656 $ 1,164,750 Dispositions (1) — (27,084) — (27,084) Foreign currency translation adjustments (4,120) — — (4,120) Balance—December 31, 2022 $ 567,389 $ 361,501 $ 204,656 $ 1,133,546 ______________________

Revenue Recognition (Tables)

Revenue Recognition (Tables)	12 Months Ended
	Dec. 31, 2022
Revenue from External Customer [Line Items]
Summary of Revenue by Products	Revenue by product for the years ended December 31, 2022, January 1, 2022 and January 2, 2021 consisted of the following: 2022 2021 2020 Revenue by product*: Aggregates $ 583,993 $ 573,157 $ 498,007 Cement 332,518 282,081 257,629 Ready-mix concrete 687,950 702,062 668,060 Asphalt 270,444 311,046 349,350 Paving and related services 315,065 337,311 381,430 Other 222,552 204,012 177,975 Total revenue $ 2,412,522 $ 2,409,669 $ 2,332,451 ______________________ * Revenue from the liquid asphalt terminals is included in asphalt revenue.
Summary of Contract Assets and Liabilities	The following table outlines the significant changes in contract assets and contract liability balances from January 1, 2022 to December 31, 2022. Also included in the table is the net change in the estimate as a percentage of aggregate revenue for such contracts: Costs and estimated Billings in excess earnings in of costs and excess of billings estimated earnings Balance—January 1, 2022 $ 7,600 $ 7,401 Changes in revenue billed, contract price or cost estimates 4,960 (768) Divestitures (5,926) (844) Other (124) (50) Balance—December 31, 2022 $ 6,510 $ 5,739
Summary of Accounts Receivable, Net	Accounts receivable, net consisted of the following as of December 31, 2022 and January 1, 2022: 2022 2021 Trade accounts receivable $ 215,766 $ 230,714 Construction contract receivables 37,067 47,054 Retention receivables 11,048 13,094 Receivables from related parties — 292 Accounts receivable 263,881 291,154 Less: Allowance for doubtful accounts (7,212) (3,928) Accounts receivable, net $ 256,669 $ 287,226
Summit Materials, LLC
Revenue from External Customer [Line Items]
Summary of Revenue by Products	Revenue by product for the years ended December 31, 2022, January 1, 2022 and January 2, 2021 consisted of the following: 2022 2021 2020 Revenue by product*: Aggregates $ 583,993 $ 573,157 $ 498,007 Cement 332,518 282,081 257,629 Ready-mix concrete 687,950 702,062 668,060 Asphalt 270,444 311,046 349,350 Paving and related services 315,065 337,311 381,430 Other 222,552 204,012 177,975 Total revenue $ 2,412,522 $ 2,409,669 $ 2,332,451 ______________________ *Revenue from the liquid asphalt terminals is included in asphalt revenue.
Summary of Contract Assets and Liabilities	The following table outlines the significant changes in contract assets and contract liability balances from January 1, 2022 to December 31, 2022. Also included in the table is the net change in the estimate as a percentage of aggregate revenue for such contracts: Costs and estimated Billings in excess earnings in of costs and excess of billings estimated earnings Balance—January 1, 2022 $ 7,600 $ 7,401 Changes in revenue billed, contract price or cost estimates 4,960 (768) Divestitures (5,926) (844) Other (124) (50) Balance—December 31, 2022 $ 6,510 $ 5,739
Summary of Accounts Receivable, Net	Accounts receivable, net consisted of the following as of December 31, 2022 and January 1, 2022: 2022 2021 Trade accounts receivable $ 215,766 $ 230,714 Construction contract receivables 37,067 47,054 Retention receivables 11,048 13,094 Receivables from related parties — 292 Accounts receivable 263,881 291,154 Less: Allowance for doubtful accounts (7,212) (3,928) Accounts receivable, net $ 256,669 $ 287,226

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2022
Inventory [Line Items]
Components of Inventories	Inventories consisted of the following as of December 31, 2022 and January 1, 2022: 2022 2021 Aggregate stockpiles $ 148,347 $ 130,640 Finished goods 33,622 22,690 Work in process 8,191 8,277 Raw materials 22,331 19,153 Total $ 212,491 $ 180,760
Summit Materials, LLC
Inventory [Line Items]
Components of Inventories	Inventories consisted of the following as of December 31, 2022 and January 1, 2022: 2022 2021 Aggregate stockpiles $ 148,347 $ 130,640 Finished goods 33,622 22,690 Work in process 8,191 8,277 Raw materials 22,331 19,153 Total $ 212,491 $ 180,760

Property, Plant and Equipment_2

Property, Plant and Equipment, net and Intangibles, net (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Summary of Property, Plant and Equipment	Property, plant and equipment, net consisted of the following as of December 31, 2022 and January 1, 2022: 2022 2021 Mineral bearing land and leased interests $ 515,153 $ 535,198 Land (non-mineral bearing) 183,926 196,843 Buildings and improvements 213,056 185,472 Plants, machinery and equipment 1,380,886 1,405,694 Mobile equipment and barges 555,119 560,515 Truck and auto fleet 38,717 54,700 Landfill airspace and improvements 55,027 52,258 Office equipment 49,336 47,389 Construction in progress 90,039 71,352 Property, plant and equipment 3,081,259 3,109,421 Less accumulated depreciation, depletion and amortization (1,267,557) (1,266,513) Property, plant and equipment, net $ 1,813,702 $ 1,842,908 Buildings and improvements 10 - 30 years Plant, machinery and equipment 7 - 20 years Office equipment 3 - 7 years Truck and auto fleet 5 - 8 years Mobile equipment and barges 6 - 8 years Landfill airspace and improvements 10 - 30 years Other 4 - 20 years
Intangible Assets by Type and in Total	The following table shows intangible assets by type and in total: December 31, 2022 January 1, 2022 Gross Net Gross Net Carrying Accumulated Carrying Carrying Accumulated Carrying Amount Amortization Amount Amount Amortization Amount Operating permits $ 38,677 $ (4,109) $ 34,568 $ 33,671 $ (2,467) $ 31,204 Mineral leases 18,091 (7,056) 11,035 19,927 (8,922) 11,005 Reserve rights 25,242 (3,872) 21,370 25,586 (3,329) 22,257 Other 4,877 (466) 4,411 5,481 (551) 4,930 Total intangible assets $ 86,887 $ (15,503) $ 71,384 $ 84,665 $ (15,269) $ 69,396
Estimated Amortization Expense for Intangible Assets	The estimated amortization expense for intangible assets for each of the next five years and thereafter is as follows: 2023 $ 4,010 2024 3,985 2025 3,944 2026 3,895 2027 3,883 Thereafter 51,667 Total $ 71,384
Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Summary of Property, Plant and Equipment	Property, plant and equipment, net consisted of the following as of December 31, 2022 and January 1, 2022: 2022 2021 Mineral bearing land and leased interests $ 515,153 $ 535,198 Land (non-mineral bearing) 183,926 196,843 Buildings and improvements 213,056 185,472 Plants, machinery and equipment 1,380,886 1,405,694 Mobile equipment and barges 555,119 560,515 Truck and auto fleet 38,717 54,700 Landfill airspace and improvements 55,027 52,258 Office equipment 49,336 47,389 Construction in progress 90,039 71,352 Property, plant and equipment 3,081,259 3,109,421 Less accumulated depreciation, depletion and amortization (1,267,557) (1,266,513) Property, plant and equipment, net $ 1,813,702 $ 1,842,908 Buildings and improvements 10 - 30 years Plant, machinery and equipment 7 - 20 years Office equipment 3 - 7 years Truck and auto fleet 5 - 8 years Mobile equipment and barges 6 - 8 years Landfill airspace and improvements 10 - 30 years Other 4 - 20 years
Intangible Assets by Type and in Total	The following table shows intangible assets by type and in total: December 31, 2022 January 1, 2022 Gross Net Gross Net Carrying Accumulated Carrying Carrying Accumulated Carrying Amount Amortization Amount Amount Amortization Amount Operating permits $ 38,677 $ (4,109) $ 34,568 $ 33,671 $ (2,467) $ 31,204 Mineral leases 18,091 (7,056) 11,035 19,927 (8,922) 11,005 Reserve rights 25,242 (3,872) 21,370 25,586 (3,329) 22,257 Other 4,877 (466) 4,411 5,481 (551) 4,930 Total intangible assets $ 86,887 $ (15,503) $ 71,384 $ 84,665 $ (15,269) $ 69,396
Estimated Amortization Expense for Intangible Assets	The estimated amortization expense for intangible assets for each of the next five years and thereafter is as follows: 2023 $ 4,010 2024 3,985 2025 3,944 2026 3,895 2027 3,883 Thereafter 51,667 Total $ 71,384

Accrued Expenses (Tables)

Accrued Expenses (Tables)	12 Months Ended
	Dec. 31, 2022
Schedule Of Accrued Expenses [Line Items]
Components of Accrued Expenses	Accrued expenses consisted of the following as of December 31, 2022 and January 1, 2022: 2022 2021 Interest $ 24,625 $ 22,762 Payroll and benefits 34,485 38,894 Finance lease obligations 6,959 17,624 Insurance 18,127 20,480 Non-income taxes 4,360 19,409 Deferred asset purchase payments 5,131 4,912 Professional fees 924 1,524 Other (1) 25,356 21,871 Total $ 119,967 $ 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 December 31, 2022 and January 1, 2022: 2022 2021 Interest $ 24,625 $ 22,762 Payroll and benefits 34,485 38,894 Finance lease obligations 6,959 17,624 Insurance 18,127 20,480 Non-income taxes 5,101 20,069 Deferred asset purchase payments 5,131 4,912 Professional fees 924 1,524 Other (1) 25,356 21,871 Total $ 120,708 $ 148,136 ______________________ (1) Consists primarily of current portion of asset retirement obligations and miscellaneous accruals.

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 31, 2022
Schedule of Debt	Debt consisted of the following as of December 31, 2022 and January 1, 2022: 2022 2021 Term Loan, due 2027: $509.6 million and $610.0 million, net of $5.0 million and $0.7 million discount at December 31, 2022 and January 1, 2022, respectively $ 504,549 $ 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 1,504,549 1,609,298 Current portion of long-term debt 5,096 6,354 Long-term debt $ 1,499,453 $ 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 December 31, 2022, are as follows: 2023 $ 5,096 2024 3,822 2025 6,369 2026 5,096 2027 789,177 Thereafter 700,000 Total 1,509,560 Less: Original issue net discount (5,011) Less: Capitalized loan costs (10,884) Total debt $ 1,493,665
Summary of Activity for Deferred Financing Fees	The following table presents the activity for the deferred financing fees for the years ended December 31, 2022 and January 1, 2022: Deferred financing fees Balance—January 2, 2021 $ 18,367 Amortization (3,202) Write off of deferred financing fees (2,116) Balance—January 1, 2022 $ 13,049 Loan origination fees 1,557 Amortization (2,655) Write off of deferred financing fees (462) Balance—December 31, 2022 $ 11,489
Summit Materials, LLC
Schedule of Debt	Debt consisted of the following as of December 31, 2022 and January 1, 2022: 2022 2021 Term Loan, due 2027: $509.6 million and $610.0 million, net of $5.0 million and $0.7 million discount at December 31, 2022 and January 1, 2022, respectively $ 504,549 $ 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 1,504,549 1,609,298 Current portion of long-term debt 5,096 6,354 Long-term debt $ 1,499,453 $ 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 December 31, 2022, are as follows: 2023 $ 5,096 2024 3,822 2025 6,369 2026 5,096 2027 789,177 Thereafter 700,000 Total 1,509,560 Less: Original issue net discount (5,011) Less: Capitalized loan costs (10,884) Total debt $ 1,493,665
Summary of Activity for Deferred Financing Fees	The following table presents the activity for the deferred financing fees for the years ended December 31, 2022 and January 1, 2022: Deferred financing fees Balance—January 2, 2021 $ 18,367 Amortization (3,202) Write off of deferred financing fees (2,116) Balance—January 1, 2022 $ 13,049 Loan origination fees 1,557 Amortization (2,655) Write off of deferred financing fees (462) Balance—December 31, 2022 $ 11,489

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Taxes [Line Items]
Components of Income Tax Benefit	For the years ended December 31, 2022, January 1, 2022 and January 2, 2021, income taxes consisted of the following: 2022 2021 2020 Provision for income taxes: Current $ 15,654 $ 8,030 $ 3,827 Deferred 69,891 36,326 (16,012) Income tax expense (benefit) $ 85,545 $ 44,356 $ (12,185)
Schedule of Reconciliation of Income Tax (Benefit) Expense	The effective tax rate on pre-tax income differs from the U.S. statutory rate of 21% for 2022, 2021 and 2020, respectively, due to the following: 2022 2021 2020 Income tax expense (benefit) at federal statutory tax rate $ 75,862 $ 41,273 $ 27,100 Less: Income tax benefit at federal statutory tax rate for LLC entities (754) (459) (593) State and local income taxes 12,703 7,287 5,067 Permanent differences (7,039) (5,493) (3,345) Effective tax rate change (710) 2,317 4,257 Basis differences from divestitures 3,314 3,766 — Unrecognized tax benefits — — (41,548) Tax receivable agreement (benefit) expense 218 28 (6) Change in valuation allowance (562) — — Other 2,513 (4,363) (3,117) Income tax expense (benefit) $ 85,545 $ 44,356 $ (12,185)
Components of Net Deferred Income Tax Liability	The following table summarizes the components of the net deferred income tax asset (liability) as December 31, 2022 and January 1, 2022: 2022 2021 Deferred tax assets (liabilities): Net intangible assets $ 138,511 $ 177,220 Accelerated depreciation (196,936) (199,357) Net operating loss 195,669 224,014 Investment in limited partnership (44,690) (38,548) Mining reclamation reserve 3,213 3,341 Working capital (e.g., accrued compensation, prepaid assets) 39,231 39,571 Interest expense limitation carryforward 3,101 — Less valuation allowance (1,113) (1,675) Deferred tax assets 136,986 204,566 Less foreign deferred tax liability (included in other noncurrent liabilities) (15,752) (16,939) Net deferred tax asset $ 121,234 $ 187,627
Summary of Valuation Allowance	2022 2021 Valuation Allowance: Beginning balance $ (1,675) $ (1,675) Release of valuation allowance and other 562 — Ending balance $ (1,113) $ (1,675)
Summit Materials, LLC
Income Taxes [Line Items]
Components of Income Tax Benefit	For the years ended December 31, 2022, January 1, 2022 and January 2, 2021, income taxes consisted of the following: 2022 2021 2020 Provision for income taxes: Current $ 16,280 $ 8,459 $ 3,827 Deferred 305 12,490 (2,764) Income tax expense (benefit) $ 16,585 $ 20,949 $ 1,063
Schedule of Reconciliation of Income Tax (Benefit) Expense	The effective tax rate on pre-tax income differs from the U.S. statutory rate of 21% for 2022, 2021 and 2020, respectively, due to the following: 2022 2021 2020 Income tax expense (benefit) at federal statutory tax rate $ 76,172 $ 40,303 $ 25,577 Less: Income tax benefit at federal statutory tax rate for LLC entities (63,498) (27,821) (17,647) State and local income taxes 4,170 3,604 2,073 Permanent differences 787 427 2,479 Effective tax rate change (491) 201 681 Basis differences from divestitures 3,314 3,766 — Unrecognized tax benefits — — (11,525) Valuation allowance (562) — — Other (3,307) 469 (575) Income tax benefit $ 16,585 $ 20,949 $ 1,063
Components of Net Deferred Income Tax Liability	The following table summarizes the components of the net deferred income tax asset (liability) as December 31, 2022 and January 1, 2022: 2022 2021 Deferred tax (liabilities) assets: Accelerated depreciation $ (54,590) $ (65,149) Net operating loss 6,147 11,602 Investment in limited partnership (24,630) (21,737) Net intangible assets (3,236) (2,734) Mining reclamation reserve 1,010 1,258 Working capital (e.g., accrued compensation, prepaid assets) 651 1,493 Interest expense limitation carryforward 482 — Net deferred tax liabilities (74,166) (75,267) Less valuation allowance (1,113) (1,675) Net deferred tax liability $ (75,279) $ (76,942)
Summary of Valuation Allowance	2022 2021 Valuation Allowance: Beginning balance $ (1,675) $ (1,675) Release of valuation allowance and other 562 — Ending balance $ (1,113) $ (1,675)

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
Schedule of Basic Earnings Per Share	The following table shows the calculation of basic income per share: 2022 2021 2020 Net income attributable to Summit Inc. $ 272,145 $ 152,184 $ 137,967 Weighted average shares of Class A stock outstanding 119,747,056 119,415,448 115,993,963 Add: Nonvested restricted stock awards of retirement eligible shares 147,388 213,846 212,443 Weighted average shares outstanding 119,894,444 119,629,294 116,206,406 Basic earnings per share $ 2.27 $ 1.27 $ 1.19 Diluted net income attributable to Summit Inc. $ 272,145 $ 152,184 $ 137,967 Weighted average shares outstanding 119,894,444 119,415,448 115,993,963 Add: stock options 87,976 282,677 3,390 Add: warrants 11,647 17,674 — Add: restricted stock units 460,700 816,966 520,871 Add: performance stock units 173,692 188,381 92,758 Weighted average dilutive shares outstanding 120,628,459 120,721,146 116,610,982 Diluted earnings per share $ 2.26 $ 1.26 $ 1.18
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: 2022 2021 2020 Antidilutive shares: LP Units 1,313,204 1,867,853 3,060,248 Warrants — — 100,037

Stockholder's Equity_Members'_2

Stockholder's Equity/Members' Interest (Tables)	12 Months Ended
	Dec. 31, 2022
Company Information
Schedule of Changes in Ownership of Summit Holdings	The following table summarizes the changes in our ownership of Summit Holdings: Summit Inc. Shares (Class A) LP Units Total Summit Inc. Ownership Percentage Balance — January 2, 2021 (1) 116,369,809 2,873,170 119,242,979 97.6 % Exchanges during period 1,559,164 (1,559,164) — Stock option exercises 1,745,940 — 1,745,940 Other equity transactions 1,009,409 — 1,009,409 Balance — January 1, 2022 (1) 120,684,322 1,314,006 121,998,328 98.9 % Exchanges during period 2,002 (2,002) — Stock option exercises 10,691 — 10,691 Repurchases of common stock (3,427,510) — (3,427,510) Other equity transactions 1,139,150 — 1,139,150 Balance — December 31, 2022 118,408,655 1,312,004 119,720,659 98.9 % ______________________ (1) The December 28, 2019 and January 1, 2022 balances of Summit Inc. Class A Shares of 116,369,809 and 120,684,322, respectively, are shown to reflect the retroactive application of 1,979,214 shares of Class A common stock issued as a stock dividend on December 29, 2022.
Schedule of Changes in Each Component of Accumulated Other Comprehensive Income (Loss)	The changes in each component of accumulated other comprehensive income (loss) consisted of the following: Accumulated Foreign currency other Change in translation comprehensive retirement plans adjustments income (loss) Balance — January 2, 2021 $ 533 $ 4,670 $ 5,203 Postretirement liability adjustment, net of tax 975 — 975 Foreign currency translation adjustment, net of tax — 905 905 Balance — January 1, 2022 $ 1,508 $ 5,575 $ 7,083 Postretirement liability adjustment, net of tax 4,848 — 4,848 Foreign currency translation adjustment, net of tax — (8,847) (8,847) Balance — December 31, 2022 $ 6,356 $ (3,272) $ 3,084
Summit Materials, LLC
Company Information
Schedule of Changes in Each Component of Accumulated Other Comprehensive Income (Loss)	The changes in each component of accumulated other comprehensive income (loss) consisted of the following: Accumulated Foreign currency other Change in translation comprehensive retirement plans adjustments income (loss) Balance — January 2, 2021 $ (8,546) $ (10,037) $ (18,583) Postretirement liability adjustment 1,303 — 1,303 Foreign currency translation adjustment — 1,254 1,254 Balance — January 1, 2022 $ (7,243) $ (8,783) $ (16,026) Postretirement liability adjustment 6,481 — 6,481 Foreign currency translation adjustment — (11,831) (11,831) Balance — December 31, 2022 $ (762) $ (20,614) $ (21,376)

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	12 Months Ended
	Dec. 31, 2022
Schedule Of Cash Flow Supplemental [Line Items]
Schedule of Supplemental Cash Flow Information	Supplemental cash flow information for the years ended December 31, 2022, January 1, 2022 and January 2, 2021 was as follows: 2022 2021 2020 Cash payments: Interest $ 76,279 $ 81,592 $ 99,551 Payments for income taxes, net 23,352 7,580 1,754 Operating cash payments on operating leases 9,483 10,955 10,452 Operating cash payments on finance leases 1,081 2,162 3,132 Finance cash payments on finance leases 16,245 17,278 14,408 Non cash investing and financing activities: Accrued liabilities for purchases of property, plant and equipment $ 8,558 $ 13,730 $ 11,828 Stock Dividend 59,258 — — Right of use assets obtained in exchange for operating lease obligations 17,300 11,528 4,849 Right of use assets obtained in exchange for finance leases obligations (635) 1,125 18,016 Exchange of LP Units to shares of Class A common stock 62 48,425 8,227
Summit Materials, LLC
Schedule Of Cash Flow Supplemental [Line Items]
Schedule of Supplemental Cash Flow Information	Supplemental cash flow information for the years ended December 31, 2022, January 1, 2022 and January 2, 2021 was as follows: 2022 2021 2020 Cash payments: Interest $ 76,279 $ 81,592 $ 99,551 Payments for income taxes, net 23,352 7,580 1,754 Operating cash payments on operating leases 9,483 10,955 10,452 Operating cash payments on finance leases 1,081 2,162 3,132 Finance cash payments on finance leases 16,245 17,278 14,408 Non cash investing and financing activities: Accrued liabilities for purchases of property, plant and equipment $ 8,558 $ 13,730 $ 11,828 Right of use assets obtained in exchange for operating lease obligations 17,300 11,528 4,849 Right of use assets obtained in exchange for finance leases obligations (635) 1,125 18,016

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Summary of Information for the Equity Awards Granted	The following table summarizes information for the equity awards granted in 2022: Options Restricted Stock Units Performance Stock Units Warrants Weighted Weighted Weighted Weighted average grant- Number of average grant- Number of average grant- average grant- Number of date fair value restricted date fair value performance date fair value Number of date fair value options per unit stock units per unit stock units per unit warrants per unit Beginning balance—January 1, 2022 292,533 $ 9.22 1,481,992 $ 22.76 410,357 $ 28.52 31,519 $ 18.00 Granted — — 557,253 27.52 316,705 28.17 — — Forfeited/ Canceled (1,260) 10.09 (111,203) 26.83 (17,450) 34.89 — — Exercised (10,691) 10.45 — — — — — — Vested — — (827,712) 20.96 (297,000) 26.20 — — Balance—December 31, 2022 280,582 $ 9.27 1,100,330 $ 26.12 412,612 $ 29.66 31,519 $ 18.00 Performance Stock Units 2022 2021 2020 Risk-free interest rate 1.44% 0.29% 0.85% Dividend yield N/A N/A N/A Volatility 67% 70% 39% Expected term 3 years 3 years 3 years
Summit Materials, LLC
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Summary of Information for the Equity Awards Granted	The following table summarizes information for the equity awards granted in 2022: Options Restricted Stock Units Performance Stock Units Warrants Weighted Weighted Weighted Weighted average grant- Number of average grant- Number of average grant- average grant- Number of date fair value restricted date fair value performance date fair value Number of date fair value options per unit stock units per unit stock units per unit warrants per unit Beginning balance—January 1, 2022 292,533 $ 9.22 1,481,992 $ 22.76 410,357 $ 28.52 31,519 $ 18.00 Granted — — 557,253 27.52 316,705 28.17 — — Forfeited/ Canceled (1,260) 10.09 (111,203) 26.83 (17,450) 34.89 — — Exercised (10,691) 10.45 — — — — — — Vested — — (827,712) 20.96 (297,000) 26.20 — — Balance—December 31, 2022 280,582 $ 9.27 1,100,330 $ 26.12 412,612 $ 29.66 31,519 $ 18.00 Performance Stock Units 2022 2021 2020 Risk-free interest rate 1.44% 0.29% 0.85% Dividend yield N/A N/A N/A Volatility 67% 70% 39% Expected term 3 years 3 years 3 years

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Obligations and Funded Status	The following information is as of December 31, 2022 and January 1, 2022 and for the years ended December 31, 2022, January 1, 2022 and January 2, 2021: 2022 2021 Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. Change in benefit obligations: Beginning of period $ 25,266 $ 9,790 $ 27,827 $ 9,229 Service cost 68 35 58 194 Interest cost 640 239 550 189 Actuarial (gain) loss (5,360) (1,454) (1,594) 1,143 Change in plan provision — (2,014) — — Benefits paid (1,577) (1,025) (1,575) (965) End of period $ 19,037 $ 5,571 $ 25,266 $ 9,790 Change in fair value of plan assets: Beginning of period $ 20,004 $ — $ 19,058 $ — Actual return on plan assets (1,606) — 1,304 — Employer contributions 222 1,025 1,217 965 Benefits paid (1,577) (1,025) (1,575) (965) End of period $ 17,043 $ — $ 20,004 $ — Funded status of plans $ (1,994) $ (5,571) $ (5,262) $ (9,790) Current liabilities $ — $ (484) $ — $ (723) Noncurrent liabilities (1,994) (5,087) (5,262) (9,067) Liability recognized $ (1,994) $ (5,571) $ (5,262) $ (9,790) Amounts recognized in accumulated other comprehensive income: Net actuarial loss $ 5,170 $ 1,919 $ 8,261 $ 3,591 Prior service cost — (3,167) — (1,449) Total amount recognized $ 5,170 $ (1,248) $ 8,261 $ 2,142
Amounts Recognized in Other Comprehensive (Income) Loss	The amount recognized in accumulated other comprehensive income (“AOCI”) is the actuarial loss (gain) and prior service cost, which has not yet been recognized in periodic benefit cost. 2022 2021 2020 Pension Healthcare Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. benefits & Life Ins. Amounts recognized in other comprehensive (income) loss: Net actuarial (gain) loss $ (2,785) $ (1,454) $ (2,000) $ 1,143 $ 1,728 $ 675 Prior service credit — (2,013) — — — — Amortization of prior year service credit — 296 — 241 — 241 Amortization of loss (307) (218) (428) (259) (326) (89) Total amount recognized $ (3,092) $ (3,389) $ (2,428) $ 1,125 $ 1,402 $ 827 The pension and postretirement healthcare and life programs experienced significant actuarial gains during the year ended December 31, 2022 due to the change in discount rate. This change was partially offset by lower than expected investment returns.
Schedule of Net Benefit Costs	2022 2021 2020 Pension Healthcare Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. benefits & Life Ins. Components of net periodic benefit cost: Service cost $ 68 $ 35 $ 58 $ 194 $ 71 $ 176 Interest cost 640 239 550 189 733 242 Amortization of loss 307 218 428 259 326 89 Expected return on plan assets (970) — (898) — (1,221) — Amortization of prior service credit — (296) — (241) — (241) Net periodic benefit (expense) cost $ 45 $ 196 $ 138 $ 401 $ (91) $ 266
Schedule of Assumptions Used	Weighted-average assumptions used to determine the benefit obligations as of year-end 2022 and 2021 are: 2022 2021 Healthcare Healthcare Pension benefits & Life Ins. Pension benefits & Life Ins. Discount rate 5.16% 5.09% 2.63% 2.31% Expected long-term rate of return on plan assets 5.00% N/A 5.00% N/A Weighted-average assumptions used to determine net periodic benefit cost for years ended December 31, 2022, January 1, 2022 and January 2, 2021: 2022 2021 2020 Healthcare Healthcare Healthcare Pension benefits & Life Ins. Pension benefits & Life Ins. Pension benefits & Life Ins. Discount rate 2.63% 2.31% 2.04% 1.82% 2.90% 2.79% Expected long-term rate of return on plan assets 5.00% N/A 5.00% N/A 7.00% N/A
Fair Value of Company's Pension Plans' Assets	The fair value of the Plans’ assets by asset class and fair value hierarchy level as of December 31, 2022 and January 1, 2022 are as follows: 2022 Quoted prices in active Total fair markets for identical Observable value assets (Level 1) inputs (Level 2) Fixed income securities: Intermediate—government $ 4,849 $ 4,849 $ — Intermediate—corporate 2,754 — 2,754 Short-term—government 531 531 — Short-term—corporate 538 — 538 International 836 — 836 Equity securities: U.S. Large cap value 1,635 1,635 — U.S. Large cap growth 997 997 — U.S. Mid cap value 630 630 — U.S. Mid cap growth 439 439 — U.S. Small cap value 607 607 — U.S. Small cap growth 422 422 — International 745 — 745 Emerging Markets 740 740 — Commodities Broad Basket 185 185 — Cash 1,135 1,135 — Total $ 17,043 $ 12,170 $ 4,873 2021 Quoted prices in active Total fair markets for identical Observable value assets (Level 1) inputs (Level 2) Fixed income securities: Intermediate—government $ 3,412 $ 3,412 $ — Intermediate—corporate 4,424 — 4,424 Short-term—government 1,727 1,727 — Short-term—corporate 79 — 79 International 821 — 821 Equity securities: U.S. Large cap value 1,912 1,912 — U.S. Large cap growth 1,330 1,330 — U.S. Mid cap value 750 750 — U.S. Mid cap growth 526 526 — U.S. Small cap value 730 730 — U.S. Small cap growth 491 491 — International 1,188 396 792 Emerging Markets 374 374 — Commodities Broad Basket 1,058 202 856 Cash 1,182 1,182 — Total $ 20,004 $ 13,032 $ 6,972
Estimated Benefit Payments	The estimated benefit payments for each of the next five years and the five-year period thereafter are as follows: Pension Healthcare and Life benefits Insurance Benefits 2023 $ 1,698 $ 484 2024 1,684 496 2025 1,640 515 2026 1,604 531 2027 1,575 555 2028 - 2032 7,215 2,560
Schedule of Multiemployer Plans	The Company's participation in these plans for the annual period ended December 31, 2022, is outlined in the table below. The ''EIN/Pension Plan Number" column provides the Employer Identification Number (EIN) and the three-digit plan number, if applicable. Unless otherwise noted, the most recent Pension Protection Act (PPA) zone status available in 2022 and 2021 is for the plan 's year end at December 31, 2022, and December 31, 2021, respectively. The zone status is based on information the Company received from the plan and is certified by the plan's actuary. Among other factors, plans in the red zone are generally less than 65% funded, plans in the yellow zone are less than 80% funded and plans in the green zone are at least 80% funded. The "FIP/RP Status Pending/Implemented" column indicates plans for which a financial improvement plan (FIP) or a rehabilitation plan (RP) is either pending or has been implemented. The "Surcharge Imposed" column indicates whether a surcharge has been imposed on contributions to the plan. The last column lists the expiration date(s) of the collective- bargaining agreement(s) to which the plans are subject. There have been no significant changes that affect the comparability of 2022 and 2021 contributions. Expiration Date of Pension Protection Act FIP/RP Status Contributions of Company Collective- Pension EIN/ Pension Zone Status Pending/ ($ in thousands) Surcharge Bargaining Trust Fund Plan Number 2022 2021 Implemented 2022 2021 Imposed Agreement Construction Industry Laborers Pension Fund 43-6060737/001 Green - as of December 31, 2021 Green - as of December 31, 2020 None $ 108 $ 107 No 3/31/2026 Operating Engineers Local 101 Pension Plan 43-6059213/001 Green - as of December 31, 2021 Green - as of December 31, 2020 None 21 19 No 3/31/2026 Total Contributions $ 129 $ 126
Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Obligations and Funded Status	The following information is as of December 31, 2022 and January 1, 2022 and for the years ended December 31, 2022, January 1, 2022 and January 2, 2021: 2022 2021 Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. Change in benefit obligations: Beginning of period $ 25,266 $ 9,790 $ 27,827 $ 9,229 Service cost 68 35 58 194 Interest cost 640 239 550 189 Actuarial (gain) loss (5,360) (1,454) (1,594) 1,143 Change in plan provision — (2,014) — — Benefits paid (1,577) (1,025) (1,575) (965) End of period $ 19,037 $ 5,571 $ 25,266 $ 9,790 Change in fair value of plan assets: Beginning of period $ 20,004 $ — $ 19,058 $ — Actual return on plan assets (1,606) — 1,304 — Employer contributions 222 1,025 1,217 965 Benefits paid (1,577) (1,025) (1,575) (965) End of period $ 17,043 $ — $ 20,004 $ — Funded status of plans $ (1,994) $ (5,571) $ (5,262) $ (9,790) Current liabilities $ — $ (484) $ — $ (723) Noncurrent liabilities (1,994) (5,087) (5,262) (9,067) Liability recognized $ (1,994) $ (5,571) $ (5,262) $ (9,790) Amounts recognized in accumulated other comprehensive income: Net actuarial loss $ 5,170 $ 1,919 $ 8,261 $ 3,591 Prior service cost — (3,167) — (1,449) Total amount recognized $ 5,170 $ (1,248) $ 8,261 $ 2,142
Amounts Recognized in Other Comprehensive (Income) Loss	2022 2021 2020 Pension Healthcare Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. benefits & Life Ins. Amounts recognized in other comprehensive (income) loss: Net actuarial (gain) loss $ (2,785) $ (1,454) $ (2,000) $ 1,143 $ 1,728 $ 675 Prior service credit — (2,013) — — — — Amortization of prior year service credit — 296 — 241 — 241 Amortization of loss (307) (218) (428) (259) (326) (89) Total amount recognized $ (3,092) $ (3,389) $ (2,428) $ 1,125 $ 1,402 $ 827 Components of net periodic benefit cost: Service cost $ 68 $ 35 $ 58 $ 194 $ 71 $ 176 Interest cost 640 239 550 189 733 242 Amortization of loss 307 218 428 259 326 89 Expected return on plan assets (970) — (898) — (1,221) — Amortization of prior service credit — (296) — (241) — (241) Net periodic benefit (expense) cost $ 45 $ 196 $ 138 $ 401 $ (91) $ 266 The pension and postretirement healthcare and life programs experienced significant actuarial gains during the year ended December 31, 2022 due to the change in discount rate. This change was partially offset by lower than expected investment returns.
Schedule of Net Benefit Costs	2022 2021 2020 Pension Healthcare Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. benefits & Life Ins. Amounts recognized in other comprehensive (income) loss: Net actuarial (gain) loss $ (2,785) $ (1,454) $ (2,000) $ 1,143 $ 1,728 $ 675 Prior service credit — (2,013) — — — — Amortization of prior year service credit — 296 — 241 — 241 Amortization of loss (307) (218) (428) (259) (326) (89) Total amount recognized $ (3,092) $ (3,389) $ (2,428) $ 1,125 $ 1,402 $ 827 Components of net periodic benefit cost: Service cost $ 68 $ 35 $ 58 $ 194 $ 71 $ 176 Interest cost 640 239 550 189 733 242 Amortization of loss 307 218 428 259 326 89 Expected return on plan assets (970) — (898) — (1,221) — Amortization of prior service credit — (296) — (241) — (241) Net periodic benefit (expense) cost $ 45 $ 196 $ 138 $ 401 $ (91) $ 266 The pension and postretirement healthcare and life programs experienced significant actuarial gains during the year ended December 31, 2022 due to the change in discount rate. This change was partially offset by lower than expected investment returns.
Schedule of Assumptions Used	Weighted-average assumptions used to determine the benefit obligations as of year-end 2022 and 2021 are: 2022 2021 Healthcare Healthcare Pension benefits & Life Ins. Pension benefits & Life Ins. Discount rate 5.16% 5.09% 2.63% 2.31% Expected long-term rate of return on plan assets 5.00% N/A 5.00% N/A Weighted-average assumptions used to determine net periodic benefit cost for years ended December 31, 2022, January 1, 2022 and January 2, 2021: 2022 2021 2020 Healthcare Healthcare Healthcare Pension benefits & Life Ins. Pension benefits & Life Ins. Pension benefits & Life Ins. Discount rate 2.63% 2.31% 2.04% 1.82% 2.90% 2.79% Expected long-term rate of return on plan assets 5.00% N/A 5.00% N/A 7.00% N/A
Fair Value of Company's Pension Plans' Assets	The fair value of the Plans’ assets by asset class and fair value hierarchy level as of December 31, 2022 and January 1, 2022 are as follows: 2022 Quoted prices in active Total fair markets for identical Observable value assets (Level 1) inputs (Level 2) Fixed income securities: Intermediate—government $ 4,849 $ 4,849 $ — Intermediate—corporate 2,754 — 2,754 Short-term—government 531 531 — Short-term—corporate 538 — 538 International 836 — 836 Equity securities: U.S. Large cap value 1,635 1,635 — U.S. Large cap growth 997 997 — U.S. Mid cap value 630 630 — U.S. Mid cap growth 439 439 — U.S. Small cap value 607 607 — U.S. Small cap growth 422 422 — International 745 — 745 Emerging Markets 740 740 — Commodities Broad Basket 185 185 — Cash 1,135 1,135 — Total $ 17,043 $ 12,170 $ 4,873 2021 Quoted prices in active Total fair markets for identical Observable value assets (Level 1) inputs (Level 2) Fixed income securities: Intermediate—government $ 3,412 $ 3,412 $ — Intermediate—corporate 4,424 — 4,424 Short-term—government 1,727 1,727 — Short-term—corporate 79 — 79 International 821 — 821 Equity securities: U.S. Large cap value 1,912 1,912 — U.S. Large cap growth 1,330 1,330 — U.S. Mid cap value 750 750 — U.S. Mid cap growth 526 526 — U.S. Small cap value 730 730 — U.S. Small cap growth 491 491 — International 1,188 396 792 Emerging Markets 374 374 — Commodities Broad Basket 1,058 202 856 Cash 1,182 1,182 — Total $ 20,004 $ 13,032 $ 6,972
Estimated Benefit Payments	The estimated benefit payments for each of the next five years and the five-year period thereafter are as follows: Pension Healthcare and Life benefits Insurance Benefits 2023 $ 1,698 $ 484 2024 1,684 496 2025 1,640 515 2026 1,604 531 2027 1,575 555 2028 - 2032 7,215 2,560
Schedule of Multiemployer Plans	The Company's participation in these plans for the annual period ended December 31, 2022, is outlined in the table below. The ''EIN/Pension Plan Number" column provides the Employer Identification Number (EIN) and the three-digit plan number, if applicable. Unless otherwise noted, the most recent Pension Protection Act (PPA) zone status available in 2022 and 2021 is for the plan 's year end at December 31, 2022, and December 31, 2021, respectively. The zone status is based on information the Company received from the plan and is certified by the plan's actuary. Among other factors, plans in the red zone are generally less than 65% funded, plans in the yellow zone are less than 80% funded and plans in the green zone are at least 80% funded. The "FIP/RP Status Pending/Implemented" column indicates plans for which a financial improvement plan (FIP) or a rehabilitation plan (RP) is either pending or has been implemented. The "Surcharge Imposed" column indicates whether a surcharge has been imposed on contributions to the plan. The last column lists the expiration date(s) of the collective-bargaining agreement(s) to which the plans are subject. There have been no significant changes that affect the comparability of 2022 and 2021 contributions. Expiration Date of Pension Protection Act FIP/RP Status Contributions of Company Collective- Pension EIN/ Pension Zone Status Pending/ ($ in thousands) Surcharge Bargaining Trust Fund Plan Number 2022 2021 Implemented 2022 2021 Imposed Agreement Construction Industry Laborers Pension Fund 43-6060737/001 Green - as of December 31, 2021 Green - as of December 31, 2020 None $ 108 $ 107 No 3/31/2026 Operating Engineers Local 101 Pension Plan 43-6059213/001 Green - as of December 31, 2021 Green - as of December 31, 2020 None 21 19 No 3/31/2026 Total Contributions $ 129 $ 126

Accrued Mining and Landfill R_2

Accrued Mining and Landfill Reclamation (Tables)	12 Months Ended
	Dec. 31, 2022
Asset Retirement Obligations [Line Items]
Activity for Asset Retirement Obligations	The following table presents the activity for the asset retirement obligations for the years ended December 31, 2022 and January 1, 2022: 2022 2021 Beginning balance $ 45,051 $ 43,603 Acquired obligations 739 337 Change in cost estimate (1,238) 1,427 Settlement of reclamation obligations (2,756) (3,240) Dispositions (4,150) — Accretion expense 2,613 2,924 Ending balance $ 40,259 $ 45,051
Summit Materials, LLC
Asset Retirement Obligations [Line Items]
Activity for Asset Retirement Obligations	The following table presents the activity for the asset retirement obligations for the years ended December 31, 2022 and January 1, 2022: 2022 2021 Beginning balance $ 45,051 $ 43,603 Acquired obligations 739 337 Change in cost estimate (1,238) 1,427 Settlement of reclamation obligations (2,756) (3,240) Dispositions (4,150) — Accretion expense 2,613 2,924 Ending balance $ 40,259 $ 45,051

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Lessee, Lease, Description [Line Items]
Schedule of Lease Cost	The components of lease expense were as follows: 2022 2021 2020 Operating lease cost $ 9,543 $ 10,650 $ 10,134 Variable lease cost 243 382 316 Short-term lease cost 42,320 42,764 44,066 Financing lease cost: Amortization of right-of-use assets 5,659 9,902 12,598 Interest on lease liabilities 1,081 2,097 3,068 Total lease cost $ 58,846 $ 65,795 $ 70,182 2022 2021 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 37,889 $ 30,150 Current operating lease liabilities $ 7,296 $ 6,497 Noncurrent operating lease liabilities 35,737 28,880 Total operating lease liabilities $ 43,033 $ 35,377 Finance leases: Property and equipment, gross $ 32,119 $ 68,982 Less accumulated depreciation (14,992) (31,404) Property and equipment, net $ 17,127 $ 37,578 Current finance lease liabilities $ 6,959 $ 17,624 Long-term finance lease liabilities 7,167 14,982 Total finance lease liabilities $ 14,126 $ 32,606 2022 2021 Weighted average remaining lease term (years): Operating leases 9.1 9.7 Finance lease 2.8 2.3 Weighted average discount rate: Operating leases 4.7 % 4.4 % Finance leases 5.3 % 5.2 % Maturities of lease liabilities, as of December 31, 2022, were as follows: Operating Leases Finance Leases 2023 $ 9,061 $ 7,443 2024 7,996 2,829 2025 6,199 2,415 2026 4,959 990 2027 4,154 760 Thereafter 21,006 1,083 Total lease payments 53,375 15,520 Less imputed interest (10,342) (1,394) Present value of lease payments $ 43,033 $ 14,126
Schedule of Lease Assets and Liabilities	The components of lease expense were as follows: 2022 2021 2020 Operating lease cost $ 9,543 $ 10,650 $ 10,134 Variable lease cost 243 382 316 Short-term lease cost 42,320 42,764 44,066 Financing lease cost: Amortization of right-of-use assets 5,659 9,902 12,598 Interest on lease liabilities 1,081 2,097 3,068 Total lease cost $ 58,846 $ 65,795 $ 70,182 2022 2021 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 37,889 $ 30,150 Current operating lease liabilities $ 7,296 $ 6,497 Noncurrent operating lease liabilities 35,737 28,880 Total operating lease liabilities $ 43,033 $ 35,377 Finance leases: Property and equipment, gross $ 32,119 $ 68,982 Less accumulated depreciation (14,992) (31,404) Property and equipment, net $ 17,127 $ 37,578 Current finance lease liabilities $ 6,959 $ 17,624 Long-term finance lease liabilities 7,167 14,982 Total finance lease liabilities $ 14,126 $ 32,606 2022 2021 Weighted average remaining lease term (years): Operating leases 9.1 9.7 Finance lease 2.8 2.3 Weighted average discount rate: Operating leases 4.7 % 4.4 % Finance leases 5.3 % 5.2 % Maturities of lease liabilities, as of December 31, 2022, were as follows: Operating Leases Finance Leases 2023 $ 9,061 $ 7,443 2024 7,996 2,829 2025 6,199 2,415 2026 4,959 990 2027 4,154 760 Thereafter 21,006 1,083 Total lease payments 53,375 15,520 Less imputed interest (10,342) (1,394) Present value of lease payments $ 43,033 $ 14,126
Schedule of Finance Lease Liability Maturities	The components of lease expense were as follows: 2022 2021 2020 Operating lease cost $ 9,543 $ 10,650 $ 10,134 Variable lease cost 243 382 316 Short-term lease cost 42,320 42,764 44,066 Financing lease cost: Amortization of right-of-use assets 5,659 9,902 12,598 Interest on lease liabilities 1,081 2,097 3,068 Total lease cost $ 58,846 $ 65,795 $ 70,182 2022 2021 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 37,889 $ 30,150 Current operating lease liabilities $ 7,296 $ 6,497 Noncurrent operating lease liabilities 35,737 28,880 Total operating lease liabilities $ 43,033 $ 35,377 Finance leases: Property and equipment, gross $ 32,119 $ 68,982 Less accumulated depreciation (14,992) (31,404) Property and equipment, net $ 17,127 $ 37,578 Current finance lease liabilities $ 6,959 $ 17,624 Long-term finance lease liabilities 7,167 14,982 Total finance lease liabilities $ 14,126 $ 32,606 2022 2021 Weighted average remaining lease term (years): Operating leases 9.1 9.7 Finance lease 2.8 2.3 Weighted average discount rate: Operating leases 4.7 % 4.4 % Finance leases 5.3 % 5.2 % Maturities of lease liabilities, as of December 31, 2022, were as follows: Operating Leases Finance Leases 2023 $ 9,061 $ 7,443 2024 7,996 2,829 2025 6,199 2,415 2026 4,959 990 2027 4,154 760 Thereafter 21,006 1,083 Total lease payments 53,375 15,520 Less imputed interest (10,342) (1,394) Present value of lease payments $ 43,033 $ 14,126
Schedule of Operating Lease Liability Maturities	The components of lease expense were as follows: 2022 2021 2020 Operating lease cost $ 9,543 $ 10,650 $ 10,134 Variable lease cost 243 382 316 Short-term lease cost 42,320 42,764 44,066 Financing lease cost: Amortization of right-of-use assets 5,659 9,902 12,598 Interest on lease liabilities 1,081 2,097 3,068 Total lease cost $ 58,846 $ 65,795 $ 70,182 2022 2021 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 37,889 $ 30,150 Current operating lease liabilities $ 7,296 $ 6,497 Noncurrent operating lease liabilities 35,737 28,880 Total operating lease liabilities $ 43,033 $ 35,377 Finance leases: Property and equipment, gross $ 32,119 $ 68,982 Less accumulated depreciation (14,992) (31,404) Property and equipment, net $ 17,127 $ 37,578 Current finance lease liabilities $ 6,959 $ 17,624 Long-term finance lease liabilities 7,167 14,982 Total finance lease liabilities $ 14,126 $ 32,606 2022 2021 Weighted average remaining lease term (years): Operating leases 9.1 9.7 Finance lease 2.8 2.3 Weighted average discount rate: Operating leases 4.7 % 4.4 % Finance leases 5.3 % 5.2 % Maturities of lease liabilities, as of December 31, 2022, were as follows: Operating Leases Finance Leases 2023 $ 9,061 $ 7,443 2024 7,996 2,829 2025 6,199 2,415 2026 4,959 990 2027 4,154 760 Thereafter 21,006 1,083 Total lease payments 53,375 15,520 Less imputed interest (10,342) (1,394) Present value of lease payments $ 43,033 $ 14,126
Schedule of Contractual Commitments for Royalty Agreements	Minimum contractual commitments for the subsequent five years under royalty agreements are as follows: Royalty Agreements 2023 $ 10,794 2024 10,431 2025 10,202 2026 9,060 2027 8,468
Summit Materials, LLC
Lessee, Lease, Description [Line Items]
Schedule of Lease Cost	The components of lease expense were as follows: 2022 2021 2020 Operating lease cost $ 9,543 $ 10,650 $ 10,134 Variable lease cost 243 382 316 Short-term lease cost 42,320 42,764 44,066 Financing lease cost: Amortization of right-of-use assets 5,659 9,902 12,598 Interest on lease liabilities 1,081 2,097 3,068 Total lease cost $ 58,846 $ 65,795 $ 70,182 2022 2021 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 37,889 $ 30,150 Current operating lease liabilities $ 7,296 $ 6,497 Noncurrent operating lease liabilities 35,737 28,880 Total operating lease liabilities $ 43,033 $ 35,377 Finance leases: Property and equipment, gross $ 32,119 $ 68,982 Less accumulated depreciation (14,992) (31,404) Property and equipment, net $ 17,127 $ 37,578 Current finance lease liabilities $ 6,959 $ 17,624 Long-term finance lease liabilities 7,167 14,982 Total finance lease liabilities $ 14,126 $ 32,606 2022 2021 Weighted average remaining lease term (years): Operating leases 9.1 9.7 Finance lease 2.8 2.3 Weighted average discount rate: Operating leases 4.7 % 4.4 % Finance leases 5.3 % 5.2 % Maturities of lease liabilities, as of December 31, 2022, were as follows: Operating Leases Finance Leases 2023 $ 9,061 $ 7,443 2024 7,996 2,829 2025 6,199 2,415 2026 4,959 990 2027 4,154 760 Thereafter 21,006 1,083 Total lease payments 53,375 15,520 Less imputed interest (10,342) (1,394) Present value of lease payments $ 43,033 $ 14,126
Schedule of Lease Assets and Liabilities	The components of lease expense were as follows: 2022 2021 2020 Operating lease cost $ 9,543 $ 10,650 $ 10,134 Variable lease cost 243 382 316 Short-term lease cost 42,320 42,764 44,066 Financing lease cost: Amortization of right-of-use assets 5,659 9,902 12,598 Interest on lease liabilities 1,081 2,097 3,068 Total lease cost $ 58,846 $ 65,795 $ 70,182 2022 2021 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 37,889 $ 30,150 Current operating lease liabilities $ 7,296 $ 6,497 Noncurrent operating lease liabilities 35,737 28,880 Total operating lease liabilities $ 43,033 $ 35,377 Finance leases: Property and equipment, gross $ 32,119 $ 68,982 Less accumulated depreciation (14,992) (31,404) Property and equipment, net $ 17,127 $ 37,578 Current finance lease liabilities $ 6,959 $ 17,624 Long-term finance lease liabilities 7,167 14,982 Total finance lease liabilities $ 14,126 $ 32,606 2022 2021 Weighted average remaining lease term (years): Operating leases 9.1 9.7 Finance lease 2.8 2.3 Weighted average discount rate: Operating leases 4.7 % 4.4 % Finance leases 5.3 % 5.2 % Maturities of lease liabilities, as of December 31, 2022, were as follows: Operating Leases Finance Leases 2023 $ 9,061 $ 7,443 2024 7,996 2,829 2025 6,199 2,415 2026 4,959 990 2027 4,154 760 Thereafter 21,006 1,083 Total lease payments 53,375 15,520 Less imputed interest (10,342) (1,394) Present value of lease payments $ 43,033 $ 14,126
Schedule of Finance Lease Liability Maturities	The components of lease expense were as follows: 2022 2021 2020 Operating lease cost $ 9,543 $ 10,650 $ 10,134 Variable lease cost 243 382 316 Short-term lease cost 42,320 42,764 44,066 Financing lease cost: Amortization of right-of-use assets 5,659 9,902 12,598 Interest on lease liabilities 1,081 2,097 3,068 Total lease cost $ 58,846 $ 65,795 $ 70,182 2022 2021 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 37,889 $ 30,150 Current operating lease liabilities $ 7,296 $ 6,497 Noncurrent operating lease liabilities 35,737 28,880 Total operating lease liabilities $ 43,033 $ 35,377 Finance leases: Property and equipment, gross $ 32,119 $ 68,982 Less accumulated depreciation (14,992) (31,404) Property and equipment, net $ 17,127 $ 37,578 Current finance lease liabilities $ 6,959 $ 17,624 Long-term finance lease liabilities 7,167 14,982 Total finance lease liabilities $ 14,126 $ 32,606 2022 2021 Weighted average remaining lease term (years): Operating leases 9.1 9.7 Finance lease 2.8 2.3 Weighted average discount rate: Operating leases 4.7 % 4.4 % Finance leases 5.3 % 5.2 % Maturities of lease liabilities, as of December 31, 2022, were as follows: Operating Leases Finance Leases 2023 $ 9,061 $ 7,443 2024 7,996 2,829 2025 6,199 2,415 2026 4,959 990 2027 4,154 760 Thereafter 21,006 1,083 Total lease payments 53,375 15,520 Less imputed interest (10,342) (1,394) Present value of lease payments $ 43,033 $ 14,126
Schedule of Operating Lease Liability Maturities	The components of lease expense were as follows: 2022 2021 2020 Operating lease cost $ 9,543 $ 10,650 $ 10,134 Variable lease cost 243 382 316 Short-term lease cost 42,320 42,764 44,066 Financing lease cost: Amortization of right-of-use assets 5,659 9,902 12,598 Interest on lease liabilities 1,081 2,097 3,068 Total lease cost $ 58,846 $ 65,795 $ 70,182 2022 2021 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 37,889 $ 30,150 Current operating lease liabilities $ 7,296 $ 6,497 Noncurrent operating lease liabilities 35,737 28,880 Total operating lease liabilities $ 43,033 $ 35,377 Finance leases: Property and equipment, gross $ 32,119 $ 68,982 Less accumulated depreciation (14,992) (31,404) Property and equipment, net $ 17,127 $ 37,578 Current finance lease liabilities $ 6,959 $ 17,624 Long-term finance lease liabilities 7,167 14,982 Total finance lease liabilities $ 14,126 $ 32,606 2022 2021 Weighted average remaining lease term (years): Operating leases 9.1 9.7 Finance lease 2.8 2.3 Weighted average discount rate: Operating leases 4.7 % 4.4 % Finance leases 5.3 % 5.2 % Maturities of lease liabilities, as of December 31, 2022, were as follows: Operating Leases Finance Leases 2023 $ 9,061 $ 7,443 2024 7,996 2,829 2025 6,199 2,415 2026 4,959 990 2027 4,154 760 Thereafter 21,006 1,083 Total lease payments 53,375 15,520 Less imputed interest (10,342) (1,394) Present value of lease payments $ 43,033 $ 14,126
Schedule of Contractual Commitments for Royalty Agreements	Minimum contractual commitments for the subsequent five years under royalty agreements are as follows: Royalty Agreements 2023 $ 10,794 2024 10,431 2025 10,202 2026 9,060 2027 8,468

Fair Value (Tables)

Fair Value (Tables)	12 Months Ended
	Dec. 31, 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 December 31, 2022 and January 1, 2022 was: 2022 2021 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ 336 $ 129 Acquisition-related liabilities and Other noncurrent liabilities: Contingent consideration $ 4,981 $ 1,239
Schedule of Carrying Value and Fair Value of Financial Instruments	The carrying value and fair value of these financial instruments as of December 31, 2022 and January 1, 2022 were: December 31, 2022 January 1, 2022 Fair Value Carrying Value Fair Value Carrying Value Level 1 Long-term debt(1) $ 1,447,673 $ 1,504,549 $ 1,653,085 $ 1,609,298 Level 3 Current portion of deferred consideration and noncompete obligations(2) 13,382 13,382 12,981 12,981 Long term portion of deferred consideration and noncompete obligations(3) 24,070 24,070 32,130 32,130 _____________________ (1) $5.1 million and $6.4 million was included in current portion of debt as of December 31, 2022 and January 1, 2022, respectively. (2) Included in current portion of acquisition-related liabilities on the consolidated balance sheets. (3) Included in acquisition-related liabilities on the consolidated balance sheets.
Summit Materials, LLC
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 December 31, 2022 and January 1, 2022 was: 2022 2021 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ 336 $ 129 Acquisition-related liabilities and Other noncurrent liabilities: Contingent consideration $ 4,981 $ 1,239
Schedule of Carrying Value and Fair Value of Financial Instruments	The carrying value and fair value of these financial instruments as of December 31, 2022 and January 1, 2022 were: December 31, 2022 January 1, 2022 Fair Value Carrying Value Fair Value Carrying Value Level 1 Long-term debt(1) $ 1,447,673 $ 1,504,549 $ 1,653,085 $ 1,609,298 Level 3 Current portion of deferred consideration and noncompete obligations(2) 13,382 13,382 12,981 12,981 Long term portion of deferred consideration and noncompete obligations(3) 24,070 24,070 32,130 32,130 ______________________ (1) $5.1 million and $6.4 million was included in current portion of debt as of December 31, 2022 and January 1, 2022, respectively. (2) Included in current portion of acquisition-related liabilities on the consolidated balance sheets. (3) Included in acquisition-related liabilities on the consolidated balance sheets.

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2022
Segment Reporting Information [Line Items]
Summary of Financial Data for Company's Reportable Business Segments	The following tables display selected financial data for the Company’s reportable business segments as of and for the years ended December 31, 2022, January 1, 2022 and January 2, 2021: 2022 2021 2020 Revenue*: West $ 1,390,307 $ 1,262,061 $ 1,262,196 East 664,479 849,374 799,633 Cement 357,736 298,234 270,622 Total revenue $ 2,412,522 $ 2,409,669 $ 2,332,451 ______________________ * Intercompany sales are immaterial and the presentation above only reflects sales to external customers. 2022 2021 2020 Income from operations before taxes $ 361,488 $ 198,637 $ 129,055 Interest expense 86,969 92,240 103,595 Depreciation, depletion and amortization 197,837 226,442 218,682 Accretion 2,613 2,924 2,638 Loss on debt financings 1,737 6,016 4,064 Tax receivable agreement expense (benefit) 1,566 (6,779) (7,559) Loss (gain) on sale of businesses (172,389) (20,011) — Non-cash compensation 18,347 19,705 28,857 Other (6,692) 908 2,957 Total Adjusted EBITDA $ 491,476 $ 520,082 $ 482,289 Total Adjusted EBITDA by Segment: West $ 280,557 $ 271,560 $ 271,052 East 129,203 181,483 162,275 Cement 125,582 117,159 92,956 Corporate and other (43,866) (50,120) (43,994) Total Adjusted EBITDA $ 491,476 $ 520,082 $ 482,289 2022 2021 2020 Purchases of property, plant and equipment West $ 123,085 $ 94,056 $ 67,500 East 84,323 89,727 92,528 Cement 44,950 26,962 15,071 Total reportable segments 252,358 210,745 175,099 Corporate and other 14,375 1,237 2,150 Total purchases of property, plant and equipment $ 266,733 $ 211,982 $ 177,249 2022 2021 2020 Depreciation, depletion, amortization and accretion: West $ 97,892 $ 99,470 $ 93,866 East 63,297 86,623 86,205 Cement 36,028 39,024 37,267 Total reportable segments 197,217 225,117 217,338 Corporate and other 3,233 4,249 3,982 Total depreciation, depletion, amortization and accretion $ 200,450 $ 229,366 $ 221,320 2022 2021 2020 Total assets: West $ 1,565,776 $ 1,512,298 $ 1,503,382 East 1,151,223 1,292,638 1,303,742 Cement 873,604 844,086 850,835 Total reportable segments 3,590,603 3,649,022 3,657,959 Corporate and other 665,089 590,103 650,052 Total $ 4,255,692 $ 4,239,125 $ 4,308,011
Summit Materials, LLC
Segment Reporting Information [Line Items]
Summary of Financial Data for Company's Reportable Business Segments	The following tables display selected financial data for the Company’s reportable business segments as of and for the years ended December 31, 2022, January 1, 2022 and January 2, 2021: 2022 2021 2020 Revenue*: West $ 1,390,307 $ 1,262,061 $ 1,262,196 East 664,479 849,374 799,633 Cement 357,736 298,234 270,622 Total revenue $ 2,412,522 $ 2,409,669 $ 2,332,451 ______________________ * Intercompany sales are immaterial and the presentation above only reflects sales to external customers. 2022 2021 2020 Income from operations before taxes $ 362,722 $ 191,920 $ 121,800 Interest expense 86,969 92,178 103,291 Depreciation, depletion and amortization 197,837 226,442 218,682 Accretion 2,613 2,924 2,638 Loss on debt financings 1,737 6,016 4,064 Loss (gain) on sale of businesses (172,389) (20,011) — Non-cash compensation 18,347 19,705 28,857 Other (6,360) 908 2,957 Total Adjusted EBITDA $ 491,476 $ 520,082 $ 482,289 Total Adjusted EBITDA by Segment: West $ 280,557 $ 271,560 $ 271,052 East 129,203 181,483 162,275 Cement 125,582 117,159 92,956 Corporate and other (43,866) (50,120) (43,994) Total Adjusted EBITDA $ 491,476 $ 520,082 $ 482,289 2022 2021 2020 Purchases of property, plant and equipment West $ 123,085 $ 94,056 $ 67,500 East 84,323 89,727 92,528 Cement 44,950 26,962 15,071 Total reportable segments 252,358 210,745 175,099 Corporate and other 14,375 1,237 2,150 Total purchases of property, plant and equipment $ 266,733 $ 211,982 $ 177,249 2022 2021 2020 Depreciation, depletion, amortization and accretion: West $ 97,892 $ 99,470 $ 93,866 East 63,297 86,623 86,205 Cement 36,028 39,024 37,267 Total reportable segments 197,217 225,117 217,338 Corporate and other 3,233 4,249 3,982 Total depreciation, depletion, amortization and accretion $ 200,450 $ 229,366 $ 221,320 2022 2021 2020 Total assets: West $ 1,565,776 $ 1,512,298 $ 1,503,382 East 1,151,223 1,292,638 1,303,742 Cement 873,604 844,086 850,835 Total reportable segments 3,590,603 3,649,022 3,657,959 Corporate and other 529,103 386,537 419,175 Total $ 4,119,706 $ 4,035,559 $ 4,077,134

Senior Notes' Guarantor and N_2

Senior Notes' Guarantor and Non-Guarantor Financial Information (Tables) - Summit Materials, LLC	12 Months Ended
	Dec. 31, 2022
Condensed Financial Statements, Captions [Line Items]
Condensed Consolidating Balance Sheets	100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 498,307 $ 2,864 $ 26,298 $ (7,018) $ 520,451 Accounts receivable, net 1,528 233,039 22,127 (25) 256,669 Intercompany receivables 329,744 1,937,390 — (2,267,134) — Cost and estimated earnings in excess of billings — 5,861 649 — 6,510 Inventories — 206,418 6,073 — 212,491 Other current assets 4,755 16,341 1,159 — 22,255 Total current assets 834,334 2,401,913 56,306 (2,274,177) 1,018,376 Property, plant and equipment, net 21,306 1,710,972 81,424 — 1,813,702 Goodwill — 1,076,935 56,611 — 1,133,546 Intangible assets, net — 66,972 4,412 — 71,384 Operating lease right-of-use assets 4,665 28,310 4,914 — 37,889 Other assets 4,599,488 204,644 1,220 (4,760,543) 44,809 Total assets $ 5,459,793 $ 5,489,746 $ 204,887 $ (7,034,720) $ 4,119,706 Liabilities and Members' Interest Current liabilities: Current portion of debt $ 5,096 $ — $ — $ — $ 5,096 Current portion of acquisition-related liabilities — 13,718 — — 13,718 Accounts payable 3,553 93,096 7,806 (25) 104,430 Accrued expenses 54,417 70,433 2,876 (7,018) 120,708 Current operating lease liabilities 921 5,637 738 — 7,296 Intercompany payables 1,750,352 513,494 3,288 (2,267,134) — Billings in excess of costs and estimated earnings — 4,956 783 — 5,739 Total current liabilities 1,814,339 701,334 15,491 (2,274,177) 256,987 Long-term debt 1,488,569 — — — 1,488,569 Acquisition-related liabilities — 29,051 — — 29,051 Noncurrent operating lease liabilities 8,726 22,871 4,140 — 35,737 Other noncurrent liabilities 5,009 208,185 117,439 (164,421) 166,212 Total liabilities 3,316,643 961,441 137,070 (2,438,598) 1,976,556 Total members' interest 2,143,150 4,528,305 67,817 (4,596,122) 2,143,150 Total liabilities and members' interest $ 5,459,793 $ 5,489,746 $ 204,887 $ (7,034,720) $ 4,119,706 Condensed Consolidating Balance Sheets January 1, 2022 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 365,044 $ 2,264 $ 18,337 $ (4,684) $ 380,961 Accounts receivable, net 94 264,888 22,185 59 287,226 Intercompany receivables 366,619 1,746,909 — (2,113,528) — Cost and estimated earnings in excess of billings — 6,942 658 — 7,600 Inventories — 175,211 5,549 — 180,760 Other current assets 3,036 8,920 1,107 — 13,063 Total current assets 734,793 2,205,134 47,836 (2,118,153) 869,610 Property, plant and equipment, net 10,013 1,742,721 90,174 — 1,842,908 Goodwill — 1,104,019 60,731 — 1,164,750 Intangible assets, net — 64,466 4,930 — 69,396 Operating lease right-of-use assets 5,612 19,693 4,845 — 30,150 Other assets 4,417,039 220,500 576 (4,579,370) 58,745 Total assets $ 5,167,457 $ 5,356,533 $ 209,092 $ (6,697,523) $ 4,035,559 Liabilities and Members' Interest Current liabilities: Current portion of debt $ 6,354 $ — $ — $ — $ 6,354 Current portion of acquisition-related liabilities — 13,110 — — 13,110 Accounts payable 6,284 114,405 8,095 59 128,843 Accrued expenses 55,440 94,858 2,522 (4,684) 148,136 Current operating lease liabilities 780 5,053 664 — 6,497 Intercompany payables 1,607,816 502,334 3,378 (2,113,528) — Billings in excess of costs and estimated earnings — 6,960 441 — 7,401 Total current liabilities 1,676,674 736,720 15,100 (2,118,153) 310,341 Long-term debt 1,591,019 — — — 1,591,019 Acquisition-related liabilities — 33,369 — — 33,369 Noncurrent operating lease liabilities 9,647 15,101 4,132 — 28,880 Other noncurrent liabilities 5,173 227,348 118,906 (164,421) 187,006 Total liabilities 3,282,513 1,012,538 138,138 (2,282,574) 2,150,615 Total members' interest 1,884,944 4,343,995 70,954 (4,414,949) 1,884,944 Total liabilities and members' interest $ 5,167,457 $ 5,356,533 $ 209,092 $ (6,697,523) $ 4,035,559
Condensed Consolidating Statements of Operations and Comprehensive Income	100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 2,297,761 $ 124,314 $ (9,553) $ 2,412,522 Cost of revenue (excluding items shown separately below) — 1,683,024 89,706 (9,553) 1,763,177 General and administrative expenses 63,279 110,141 6,428 — 179,848 Depreciation, depletion, amortization and accretion 3,232 185,883 11,335 — 200,450 Operating (loss) income (66,511) 318,713 16,845 — 269,047 Other income, net (425,356) (1,850) (354) 419,305 (8,255) Interest expense (income) 141,892 (60,403) 5,480 — 86,969 Gain on sale of business (131,437) (40,952) — — (172,389) Income from operation before taxes 348,390 421,918 11,719 (419,305) 362,722 Income tax expense 2,253 11,307 3,025 — 16,585 Net income attributable to Summit LLC $ 346,137 $ 410,611 $ 8,694 $ (419,305) $ 346,137 Comprehensive income attributable to member of Summit Materials, LLC $ 340,787 $ 404,130 $ 20,525 $ (424,655) $ 340,787 Condensed Consolidating Statements of Operations and Comprehensive Income Year ended January 1, 2022 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 2,307,127 $ 116,408 $ (13,866) $ 2,409,669 Cost of revenue (excluding items shown separately below) — 1,665,196 85,080 (13,866) 1,736,410 General and administrative expenses 70,384 116,374 4,070 — 190,828 Depreciation, depletion, amortization and accretion 4,249 213,900 11,217 — 229,366 Operating (loss) income (74,633) 311,657 16,041 — 253,065 Other income, net (382,983) (15,891) (588) 388,440 (11,022) Interest expense (income) 135,206 (48,529) 5,501 — 92,178 Gain on sale of business — (20,011) — — (20,011) Income from operation before taxes 173,144 396,088 11,128 (388,440) 191,920 Income tax expense 2,173 16,079 2,697 — 20,949 Net income attributable to Summit LLC $ 170,971 $ 380,009 $ 8,431 $ (388,440) $ 170,971 Comprehensive income attributable to member of Summit Materials, LLC $ 173,528 $ 378,706 $ 7,177 $ (385,883) $ 173,528 Condensed Consolidating Statements of Operations and Comprehensive Income Year ended January 2, 2021 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 2,259,865 $ 89,752 $ (17,166) $ 2,332,451 Cost of revenue (excluding items shown separately below) — 1,663,957 63,863 (17,166) 1,710,654 General and administrative expenses 72,504 96,526 6,274 — 175,304 Depreciation, depletion, amortization and accretion 3,983 210,038 7,299 — 221,320 Operating (loss) income (76,487) 289,344 12,316 — 225,173 Other (income) loss, net (328,914) (2,473) (198) 331,667 82 Interest expense (income) 130,176 (31,402) 4,517 — 103,291 Income from continuing operations before taxes 122,251 323,219 7,997 (331,667) 121,800 Income tax (benefit) expense 1,514 (4,737) 4,286 — 1,063 Net income attributable to member of Summit Materials, LLC $ 120,737 $ 327,956 $ 3,711 $ (331,667) $ 120,737 Comprehensive income (loss) attributable to member of Summit Materials, LLC $ 123,125 $ 330,185 $ (906) $ (329,279) $ 123,125
Condensed Consolidating Statements of Cash Flows	100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ (126,319) $ 386,579 $ 23,293 $ — $ 283,553 Cash flow from investing activities: Acquisitions, net of cash acquired — (22,730) — — (22,730) Purchase of property, plant and equipment (14,374) (243,522) (8,837) — (266,733) Proceeds from the sale of property, plant, and equipment — 14,864 510 — 15,374 Proceeds from the sale of a business 5,924 367,149 — — 373,073 Other — (3,162) — — (3,162) Net cash (used for) provided by investing activities (8,450) 112,599 (8,327) — 95,822 Cash flow from financing activities: Capital distributions to member (64,238) 22,730 — — (41,508) Loans received from and payments made on loans from other Summit Companies 498,688 (490,786) (5,568) (2,334) — Payments on long-term debt (105,496) (17,040) — — (122,536) Payments on acquisition-related liabilities — (13,428) — — (13,428) Debt issuance costs (1,557) — — — (1,557) Distributions from partnership (59,392) — — — (59,392) Other 27 (54) — — (27) Net cash provided by (used in) financing activities 268,032 (498,578) (5,568) (2,334) (238,448) Impact of cash on foreign currency — — (1,437) — (1,437) Net increase in cash 133,263 600 7,961 (2,334) 139,490 Cash — Beginning of period 365,044 2,264 18,337 (4,684) 380,961 Cash — End of period $ 498,307 $ 2,864 $ 26,298 $ (7,018) $ 520,451 Condensed Consolidating Statements of Cash Flows For the year ended January 1, 2022 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ (136,008) $ 471,106 $ 26,831 $ — $ 361,929 Cash flow from investing activities: Acquisitions, net of cash acquired — (19,513) — — (19,513) Purchase of property, plant and equipment (1,237) (201,038) (9,707) — (211,982) Proceeds from the sale of property, plant, and equipment — 10,894 780 — 11,674 Proceeds from the sale of a business — 128,337 — — 128,337 Other — 236 — — 236 Net cash used for investing activities (1,237) (81,084) (8,927) — (91,248) Cash flow from financing activities: Proceeds from investment by member 29,685 2,766 — — 32,451 Loans received from and payments made on loans from other Summit Companies 381,393 (370,940) (9,410) (1,043) — Payments on long-term debt (306,355) (22,011) (644) — (329,010) Payments on acquisition-related liabilities — (7,860) — — (7,860) Distributions from partnership (2,500) — — — (2,500) Other (1,008) — — — (1,008) Net cash provided by (used in) financing activities 101,215 (398,045) (10,054) (1,043) (307,927) Impact of cash on foreign currency — — 26 — 26 Net (decrease) increase in cash (36,030) (8,023) 7,876 (1,043) (37,220) Cash — Beginning of period 401,074 10,287 10,461 (3,641) 418,181 Cash — End of period $ 365,044 $ 2,264 $ 18,337 $ (4,684) $ 380,961 Condensed Consolidating Statements of Cash Flows For the year ended January 2, 2021 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ (135,895) $ 502,595 $ 42,169 $ — $ 408,869 Cash flow from investing activities: Acquisitions, net of cash acquired — (92,085) (31,392) — (123,477) Purchase of property, plant and equipment (2,150) (173,228) (1,871) — (177,249) Proceeds from the sale of property, plant, and equipment — 13,935 83 — 14,018 Other — 1,121 — — 1,121 Net cash used for investing activities (2,150) (250,257) (33,180) — (285,587) Cash flow from financing activities: Proceeds from investment by member (91,142) 87,925 4,260 — 1,043 Net proceeds from debt issuance 700,000 — — — 700,000 Loans received from and payments made on loans from other Summit Companies 298,656 (288,711) (12,781) 2,836 — Payments on long-term debt (657,942) (15,911) (192) — (674,045) Payments on acquisition-related liabilities — (30,757) — — (30,757) Financing costs (9,605) — — — (9,605) Distributions from partnership (2,500) — — — (2,500) Other (822) (85) — — (907) Net cash provided by financing activities 236,645 (247,539) (8,713) 2,836 (16,771) Impact of cash on foreign currency — — 351 — 351 Net (decrease) increase in cash 98,600 4,799 627 2,836 106,862 Cash — Beginning of period 302,474 5,488 9,834 (6,477) 311,319 Cash — End of period $ 401,074 $ 10,287 $ 10,461 $ (3,641) $ 418,181

Summary of Organization and S_3

Summary of Organization and Significant Accounting Policies - General Information and Equity Offerings (Details)	12 Months Ended
	Dec. 31, 2022 segment state cementPlant	Jan. 02, 2021
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Number of operating segments	3
Number of reportable segments	3
Number of states in which the entity operates | state	22
Summit Materials, LLC
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Number of operating segments	3
Number of reportable segments	3
Number of states in which the entity operates | state	22
Summit Materials, LLC | Ohio Valley Asphalt
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Ownership percentage by non controlling owners	20%
Summit Materials, LLC | Continental Cement
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Ownership percentage by non controlling owners	30%
Summit Holdings LP
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Voting power (as a percent)		100%
Cement Plant
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Number of plants | cementPlant	2
Cement Plant | Summit Materials, LLC
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Number of plants | cementPlant	2
Tax Receivable Agreement | Summit Holdings LP
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Percentage of benefits to be paid on tax receivable agreement	85%
Minimum | Product
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Collection terms	30 days
Minimum | Product | Summit Materials, LLC
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Collection terms	30 days
Maximum | Product
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Collection terms	60 days
Maximum | Product | Summit Materials, LLC
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Collection terms	60 days
Maximum | Service
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Collection terms	90 days
Maximum | Service | Summit Materials, LLC
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Collection terms	90 days

Summary of Organization and S_4

Summary of Organization and Significant Accounting Policies - Prior Year Reclassifications (Details) - 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 and Dispositions -

Acquisitions and Dispositions - Acquisitions by Region (Details) - acquisition	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021
West
Business Acquisition [Line Items]
Number of business acquisitions	0	0	2
East
Business Acquisition [Line Items]
Number of business acquisitions	2	3	1
Summit Materials, LLC | West
Business Acquisition [Line Items]
Number of business acquisitions	0	0	2
Summit Materials, LLC | East
Business Acquisition [Line Items]
Number of business acquisitions	2	3	1

Acquisitions and Dispositions_2

Acquisitions and Dispositions - Summary of Assets Acquired and Liabilities Assumed (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021
Business Acquisition [Line Items]
Goodwill	$ 1,132,546	$ 1,163,750	$ 1,201,291
Summit Materials, LLC
Business Acquisition [Line Items]
Goodwill	1,133,546	1,164,750	$ 1,202,291
Series of Individually Immaterial Business Acquisitions
Business Acquisition [Line Items]
Financial assets	297	0
Inventories	161	2,406
Property, plant and equipment	30,041	19,668
Intangible assets	0	702
Other assets	1,116	98
Financial liabilities	(1,120)	(1,742)
Other long-term liabilities	(1,589)	(470)
Net assets acquired	28,906	20,662
Goodwill	0	0
Purchase price	28,906	20,662
Acquisition-related liabilities	(6,176)	(1,149)
Other	0	0
Net cash paid for acquisitions	22,730	19,513
Series of Individually Immaterial Business Acquisitions | Summit Materials, LLC
Business Acquisition [Line Items]
Financial assets	297	0
Inventories	161	2,406
Property, plant and equipment	30,041	19,668
Intangible assets	0	702
Other assets	1,116	98
Financial liabilities	(1,120)	(1,742)
Other long-term liabilities	(1,589)	(470)
Net assets acquired	28,906	20,662
Goodwill	0	0
Purchase price	28,906	20,662
Acquisition-related liabilities	(6,176)	(1,149)
Other	0	0
Net cash paid for acquisitions	$ 22,730	$ 19,513

Acquisitions and Dispositions_3

Acquisitions and Dispositions - Contractual Obligations (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) acquisition	Jan. 01, 2022 USD ($) business	Jan. 02, 2021 USD ($)
Remaining payments on contractual obligations
Noncompete agreements, payment term (in general)	5 years
Proceeds from sale of businesses	$ 373,073	$ 128,337	$ 0
Gain on sale of business	$ 172,389	20,011	0
East
Remaining payments on contractual obligations
Number of businesses sold | acquisition	3
Proceeds from sale of businesses	$ 373,100
Gain on sale of business	$ 172,400
Minimum
Remaining payments on contractual obligations
Term of payment for deferred consideration	5 years
Maximum
Remaining payments on contractual obligations
Term of payment for deferred consideration	20 years
Noncompete and Deferred Consideration Agreements
Remaining payments on contractual obligations
2023	$ 13,551
2024	7,289
2025	7,390
2026	6,143
2027	4,645
Thereafter	6,196
Total scheduled payments	45,214
Present value adjustments	(7,762)
Total noncompete obligations and deferred consideration	$ 37,452
Summit Materials, LLC
Remaining payments on contractual obligations
Noncompete agreements, payment term (in general)	5 years
Proceeds from sale of businesses	$ 373,073	128,337	0
Gain on sale of business	$ 172,389	$ 20,011	$ 0
Summit Materials, LLC | East
Remaining payments on contractual obligations
Number of businesses sold | business		3
Proceeds from sale of businesses		$ 373,100
Gain on sale of business		$ 172,400
Summit Materials, LLC | Minimum
Remaining payments on contractual obligations
Term of payment for deferred consideration	5 years
Summit Materials, LLC | Maximum
Remaining payments on contractual obligations
Term of payment for deferred consideration	20 years
Summit Materials, LLC | Noncompete and Deferred Consideration Agreements
Remaining payments on contractual obligations
2023	$ 13,551
2024	7,289
2025	7,390
2026	6,143
2027	4,645
Thereafter	6,196
Total scheduled payments	45,214
Present value adjustments	(7,762)
Total noncompete obligations and deferred consideration	$ 37,452

Goodwill - Narrative (Details)

Goodwill - Narrative (Details)	12 Months Ended
	Dec. 31, 2022 USD ($) reportingUnit	Jan. 01, 2022 USD ($)
Goodwill
Number of reporting units with goodwill | reportingUnit	10
Goodwill, impairment loss | $	$ 0
Summit Materials, LLC
Goodwill
Number of reporting units with goodwill | reportingUnit	10
Goodwill, impairment loss | $		$ 0

Goodwill - Summary of Goodwill

Goodwill - Summary of Goodwill by Reportable Segments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022
Goodwill [Roll Forward]
Beginning balance	$ 1,163,750	$ 1,201,291
Dispositions	(27,084)	(38,063)
Foreign currency translation adjustments	(4,120)	522
Ending balance	1,132,546	1,163,750
Summit Materials, LLC
Goodwill [Roll Forward]
Beginning balance	1,164,750	1,202,291
Dispositions	(27,084)	(38,063)
Foreign currency translation adjustments	(4,120)	522
Ending balance	1,133,546	1,164,750
West
Goodwill [Roll Forward]
Beginning balance	570,509	586,209
Dispositions	0	(16,222)
Foreign currency translation adjustments	(4,120)	522
Ending balance	566,389	570,509
West | Summit Materials, LLC
Goodwill [Roll Forward]
Beginning balance	571,509	587,209
Dispositions	0	(16,222)
Foreign currency translation adjustments	(4,120)	522
Ending balance	567,389	571,509
East
Goodwill [Roll Forward]
Beginning balance	388,585	410,426
Dispositions	(27,084)	(21,841)
Foreign currency translation adjustments	0	0
Ending balance	361,501	388,585
East | Summit Materials, LLC
Goodwill [Roll Forward]
Beginning balance	388,585	410,426
Dispositions	(27,084)	(21,841)
Foreign currency translation adjustments	0	0
Ending balance	361,501	388,585
Cement
Goodwill [Roll Forward]
Beginning balance	204,656	204,656
Dispositions	0	0
Foreign currency translation adjustments	0	0
Ending balance	204,656	204,656
Cement | Summit Materials, LLC
Goodwill [Roll Forward]
Beginning balance	204,656	204,656
Dispositions	0	0
Foreign currency translation adjustments	0	0
Ending balance	$ 204,656	$ 204,656

Revenue Recognition - By Produc

Revenue Recognition - By Product (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021
Revenue from External Customer [Line Items]
Revenue	$ 2,412,522	$ 2,409,669	$ 2,332,451
Summit Materials, LLC
Revenue from External Customer [Line Items]
Revenue	2,412,522	2,409,669	2,332,451
Aggregates
Revenue from External Customer [Line Items]
Revenue	583,993	573,157	498,007
Aggregates | Summit Materials, LLC
Revenue from External Customer [Line Items]
Revenue	583,993	573,157	498,007
Cement
Revenue from External Customer [Line Items]
Revenue	332,518	282,081	257,629
Cement | Summit Materials, LLC
Revenue from External Customer [Line Items]
Revenue	332,518	282,081	257,629
Ready-mix concrete
Revenue from External Customer [Line Items]
Revenue	687,950	702,062	668,060
Ready-mix concrete | Summit Materials, LLC
Revenue from External Customer [Line Items]
Revenue	687,950	702,062	668,060
Asphalt
Revenue from External Customer [Line Items]
Revenue	270,444	311,046	349,350
Asphalt | Summit Materials, LLC
Revenue from External Customer [Line Items]
Revenue	270,444	311,046	349,350
Paving and related services
Revenue from External Customer [Line Items]
Revenue	315,065	337,311	381,430
Paving and related services | Summit Materials, LLC
Revenue from External Customer [Line Items]
Revenue	315,065	337,311	381,430
Other
Revenue from External Customer [Line Items]
Revenue	222,552	204,012	177,975
Other | Summit Materials, LLC
Revenue from External Customer [Line Items]
Revenue	$ 222,552	$ 204,012	$ 177,975

Revenue Recognition - Contract

Revenue Recognition - Contract Assets and Liabilities (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Change in Contract with Customer, Asset [Abstract]
Balance—January 1, 2022	$ 7,600
Changes in revenue billed, contract price or cost estimates	4,960
Divestitures	(5,926)
Other	(124)
Balance—December 31, 2022	6,510
Change in Contract with Customer, Liability [Abstract]
Balance—January 1, 2022	7,401
Changes in revenue billed, contract price or cost estimates	(768)
Divestitures	(844)
Other	(50)
Balance—December 31, 2022	5,739
Summit Materials, LLC
Change in Contract with Customer, Asset [Abstract]
Balance—January 1, 2022	7,600
Changes in revenue billed, contract price or cost estimates	4,960
Divestitures	(5,926)
Other	(124)
Balance—December 31, 2022	6,510
Change in Contract with Customer, Liability [Abstract]
Balance—January 1, 2022	7,401
Changes in revenue billed, contract price or cost estimates	(768)
Divestitures	(844)
Other	(50)
Balance—December 31, 2022	$ 5,739

Revenue Recognition - Summary o

Revenue Recognition - Summary of Accounts Receivable, Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade accounts receivable	$ 215,766	$ 230,714
Construction contract receivables	37,067	47,054
Retention receivables	11,048	13,094
Receivables from related parties	0	292
Accounts receivable	263,881	291,154
Less: Allowance for doubtful accounts	(7,212)	(3,928)
Accounts receivable, net	256,669	287,226
Summit Materials, LLC
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade accounts receivable	215,766	230,714
Construction contract receivables	37,067	47,054
Retention receivables	11,048	13,094
Receivables from related parties	0	292
Accounts receivable	263,881	291,154
Less: Allowance for doubtful accounts	(7,212)	(3,928)
Accounts receivable, net	$ 256,669	$ 287,226
Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
General collection and billing period for retention receivables	1 year
Maximum | Summit Materials, LLC
Accounts, Notes, Loans and Financing Receivable [Line Items]
General collection and billing period for retention receivables	1 year

Inventories - Components of Inv

Inventories - Components of Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Jan. 01, 2022
Inventory [Line Items]
Aggregate stockpiles	$ 148,347	$ 130,640
Finished goods	33,622	22,690
Work in process	8,191	8,277
Raw materials	22,331	19,153
Total	212,491	180,760
Summit Materials, LLC
Inventory [Line Items]
Aggregate stockpiles	148,347	130,640
Finished goods	33,622	22,690
Work in process	8,191	8,277
Raw materials	22,331	19,153
Total	$ 212,491	$ 180,760

Property, Plant and Equipment_3

Property, Plant and Equipment, net and Intangibles, net - Components of Property, Plant and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	$ 3,081,259	$ 3,109,421
Less accumulated depreciation, depletion and amortization	(1,267,557)	(1,266,513)
Property, plant and equipment including finance lease right-of-use asset, net	1,813,702	1,842,908
Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	3,081,259	3,109,421
Less accumulated depreciation, depletion and amortization	(1,267,557)	(1,266,513)
Property, plant and equipment including finance lease right-of-use asset, net	1,813,702	1,842,908
Mineral bearing land and leased interests
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	515,153	535,198
Mineral bearing land and leased interests | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	515,153	535,198
Land (non-mineral bearing)
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	183,926	196,843
Land (non-mineral bearing) | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	183,926	196,843
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	$ 213,056	185,472
Buildings and improvements | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years
Buildings and improvements | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	30 years
Buildings and improvements | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	$ 213,056	185,472
Buildings and improvements | Summit Materials, LLC | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years
Buildings and improvements | Summit Materials, LLC | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	30 years
Plants, machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	$ 1,380,886	1,405,694
Plants, machinery and equipment | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years
Plants, machinery and equipment | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	20 years
Plants, machinery and equipment | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	$ 1,380,886	1,405,694
Plants, machinery and equipment | Summit Materials, LLC | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years
Plants, machinery and equipment | Summit Materials, LLC | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	20 years
Mobile equipment and barges
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	$ 555,119	560,515
Mobile equipment and barges | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	6 years
Mobile equipment and barges | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	8 years
Mobile equipment and barges | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	$ 555,119	560,515
Mobile equipment and barges | Summit Materials, LLC | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	6 years
Mobile equipment and barges | Summit Materials, LLC | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	8 years
Truck and auto fleet
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	$ 38,717	54,700
Truck and auto fleet | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Truck and auto fleet | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	8 years
Truck and auto fleet | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	$ 38,717	54,700
Truck and auto fleet | Summit Materials, LLC | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Truck and auto fleet | Summit Materials, LLC | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	8 years
Landfill airspace and improvements
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	$ 55,027	52,258
Landfill airspace and improvements | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years
Landfill airspace and improvements | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	30 years
Landfill airspace and improvements | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	$ 55,027	52,258
Landfill airspace and improvements | Summit Materials, LLC | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years
Landfill airspace and improvements | Summit Materials, LLC | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	30 years
Office equipment
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	$ 49,336	47,389
Office equipment | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Office equipment | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years
Office equipment | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	$ 49,336	47,389
Office equipment | Summit Materials, LLC | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Office equipment | Summit Materials, LLC | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years
Construction in progress
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	$ 90,039	71,352
Construction in progress | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	$ 90,039	$ 71,352
Other | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	4 years
Other | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	20 years
Other | Summit Materials, LLC | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	4 years
Other | Summit Materials, LLC | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	20 years

Property, Plant and Equipment_4

Property, Plant and Equipment, net and Intangibles, net - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021
Property, Plant and Equipment [Line Items]
Depreciation, depletion and amortization expense	$ 184,300	$ 195,100	$ 195,300
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	3,081,259	3,109,421
Finance lease right-of-use asset accumulated amortization	1,267,557	1,266,513
Current finance lease liabilities	6,959	17,624
Long-term finance lease liabilities	7,167	14,982
2023	7,443
2024	2,829
2025	2,415
2026	990
2027	760
Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Depreciation, depletion and amortization expense	184,300	195,100	$ 195,300
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	3,081,259	3,109,421
Finance lease right-of-use asset accumulated amortization	1,267,557	1,266,513
Current finance lease liabilities	6,959	17,624
Long-term finance lease liabilities	7,167	14,982
2023	7,443
2024	2,829
2025	2,415
2026	990
2027	760
Equipment And Building
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	32,100	69,000
Finance lease right-of-use asset accumulated amortization	15,000	31,400
Equipment And Building | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	32,100	69,000
Finance lease right-of-use asset accumulated amortization	$ 15,000	$ 31,400
Equipment
Property, Plant and Equipment [Line Items]
Equipment lease term	5 years
Equipment | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Equipment lease term	5 years
Building
Property, Plant and Equipment [Line Items]
Equipment lease term	30 years
Building | Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Equipment lease term	30 years

Property, Plant and Equipment_5

Property, Plant and Equipment, net and Intangibles, net - Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 86,887	$ 84,665
Accumulated Amortization	(15,503)	(15,269)
Net Carrying Amount	71,384	69,396
Amortization expense	3,500	3,700	$ 2,700
Estimated amortization expense
2023	4,010
2024	3,985
2025	3,944
2026	3,895
2027	3,883
Thereafter	51,667
Total	71,384	69,396
Summit Materials, LLC
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	86,887	84,665
Accumulated Amortization	(15,503)	(15,269)
Net Carrying Amount	71,384	69,396
Amortization expense	3,500	3,700	$ 2,700
Estimated amortization expense
2023	4,010
2024	3,985
2025	3,944
2026	3,895
2027	3,883
Thereafter	51,667
Total	71,384	69,396
Operating permits
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	38,677	33,671
Accumulated Amortization	(4,109)	(2,467)
Net Carrying Amount	34,568	31,204
Operating permits | Summit Materials, LLC
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	38,677	33,671
Accumulated Amortization	(4,109)	(2,467)
Net Carrying Amount	34,568	31,204
Mineral leases
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	18,091	19,927
Accumulated Amortization	(7,056)	(8,922)
Net Carrying Amount	11,035	11,005
Mineral leases | Summit Materials, LLC
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	18,091	19,927
Accumulated Amortization	(7,056)	(8,922)
Net Carrying Amount	11,035	11,005
Reserve rights
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	25,242	25,586
Accumulated Amortization	(3,872)	(3,329)
Net Carrying Amount	21,370	22,257
Reserve rights | Summit Materials, LLC
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	25,242	25,586
Accumulated Amortization	(3,872)	(3,329)
Net Carrying Amount	21,370	22,257
Other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	4,877	5,481
Accumulated Amortization	(466)	(551)
Net Carrying Amount	4,411	4,930
Other | Summit Materials, LLC
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	4,877	5,481
Accumulated Amortization	(466)	(551)
Net Carrying Amount	$ 4,411	$ 4,930

Accrued Expenses - Components o

Accrued Expenses - Components of Accrued Expenses (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Jan. 01, 2022
Schedule Of Accrued Expenses [Line Items]
Interest	$ 24,625	$ 22,762
Payroll and benefits	34,485	38,894
Finance lease obligations	6,959	17,624
Insurance	18,127	20,480
Non-income taxes	4,360	19,409
Deferred asset purchase payments	5,131	4,912
Professional fees	924	1,524
Other	25,356	21,871
Total	119,967	147,476
Summit Materials, LLC
Schedule Of Accrued Expenses [Line Items]
Interest	24,625	22,762
Payroll and benefits	34,485	38,894
Finance lease obligations	6,959	17,624
Insurance	18,127	20,480
Non-income taxes	5,101	20,069
Deferred asset purchase payments	5,131	4,912
Professional fees	924	1,524
Other	25,356	21,871
Total	$ 120,708	$ 148,136

Debt - Schedule of Debt (Detail

Debt - Schedule of Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Jan. 01, 2022
Debt
Total debt	$ 1,504,549	$ 1,609,298
Current portion of long-term debt	5,096	6,354
Long-term debt	1,499,453	1,602,944
Gross amount	1,509,560
Debt discount	5,011
Summit Materials, LLC
Debt
Total debt	1,504,549	1,609,298
Current portion of long-term debt	5,096	6,354
Long-term debt	1,499,453	1,602,944
Gross amount	1,509,560
Debt discount	5,011
Term Loan, due 2027:
Debt
Total debt	504,549	609,298
Gross amount	509,600	610,000
Debt discount	5,000	700
Term Loan, due 2027: | Summit Materials, LLC
Debt
Total debt	504,549	609,298
Gross amount	509,600	610,000
Debt discount	5,000	700
Senior Notes | 6 1⁄2% Senior Notes, due 2027
Debt
Total debt	300,000	300,000
Senior Notes | 6 1⁄2% Senior Notes, due 2027 | Summit Materials, LLC
Debt
Total debt	300,000	300,000
Senior Notes | 5 1⁄4% Senior Notes, due 2029
Debt
Total debt	700,000	700,000
Senior Notes | 5 1⁄4% Senior Notes, due 2029 | Summit Materials, LLC
Debt
Total debt	$ 700,000	$ 700,000

Debt - Schedule of Contractual

Debt - Schedule of Contractual Payments of Long-Term Debt (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Contractual payments of long-term debt
2023	$ 5,096
2024	3,822
2025	6,369
2026	5,096
2027	789,177
Thereafter	700,000
Total	1,509,560
Less: Original issue net discount	(5,011)
Less: Capitalized loan costs	(10,884)
Total debt	1,493,665
Summit Materials, LLC
Contractual payments of long-term debt
2023	5,096
2024	3,822
2025	6,369
2026	5,096
2027	789,177
Thereafter	700,000
Total	1,509,560
Less: Original issue net discount	(5,011)
Less: Capitalized loan costs	(10,884)
Total debt	$ 1,493,665

Debt - Senior Notes (Details)

Debt - Senior Notes (Details) - USD ($)				3 Months Ended		12 Months Ended
	Sep. 27, 2021	Aug. 11, 2020	Mar. 15, 2019	Oct. 02, 2021	Sep. 26, 2020	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021	Aug. 31, 2020
Debt
Loss on debt financings				$ 6,000,000		$ 1,737,000	$ 6,016,000	$ 4,064,000
Write off of deferred financing fees						462,000	2,116,000
Long-term debt						1,504,549,000	1,609,298,000
Issuers | 5.125% Senior Notes, due 2025
Debt
Debt redeemed	$ 300,000,000
Senior notes, interest rate (as a percent)	5.125%
Redemption premium				3,900,000
Write off of deferred financing fees				$ 2,100,000
Issuers | 5 1⁄4% Senior Notes, due 2029
Debt
Senior notes, interest rate (as a percent)		5.25%
Long-term debt		$ 700,000,000
Proceeds net of related fees and expenses		$ 690,400,000
Issuers | 6.125 Senior Notes, due 2023
Debt
Senior notes, interest rate (as a percent)									6.125%
Write off of deferred financing fees					$ 3,300,000
Senior notes, aggregate principal amount redeemed									$ 650,000,000
Loss on extinguishment					4,100,000
Write-off of debt discount					$ 800,000
Summit Materials, LLC
Debt
Loss on debt financings						1,737,000	6,016,000	$ 4,064,000
Write off of deferred financing fees						462,000	2,116,000
Long-term debt						$ 1,504,549,000	1,609,298,000
Senior Notes | 5 1⁄4% Senior Notes, due 2029
Debt
Senior notes, interest rate (as a percent)						5.25%
Long-term debt						$ 700,000,000	700,000,000
Senior Notes | 6 1⁄2% Senior Notes, due 2027
Debt
Senior notes, interest rate (as a percent)						6.50%
Long-term debt						$ 300,000,000	300,000,000
Senior Notes | Issuers | 5 1⁄4% Senior Notes, due 2029
Debt
Percentage of par value of senior notes		100%
Senior Notes | Issuers | 6 1⁄2% Senior Notes, due 2027
Debt
Senior notes, interest rate (as a percent)			6.50%
Long-term debt			$ 300,000,000
Percentage of par value of senior notes			100%
Proceeds net of related fees and expenses			$ 296,300,000
Senior Notes | Summit Materials, LLC | 5 1⁄4% Senior Notes, due 2029
Debt
Senior notes, interest rate (as a percent)						5.25%
Long-term debt						$ 700,000,000	700,000,000
Senior Notes | Summit Materials, LLC | 6 1⁄2% Senior Notes, due 2027
Debt
Senior notes, interest rate (as a percent)						6.50%
Long-term debt						$ 300,000,000	$ 300,000,000

Debt - Senior Secured Credit Fa

Debt - Senior Secured Credit Facilities (Details) - USD ($)				12 Months Ended
	Jan. 10, 2023	Dec. 14, 2022	Feb. 25, 2019	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021
Debt
Repayments of term loan				$ 122,536,000	$ 329,010,000	$ 674,045,000
Summit Materials, LLC
Debt
Repayments of term loan				122,536,000	329,010,000	$ 674,045,000
Summit Materials, LLC | Term Loan, due 2027:
Debt
Debt instrument, face amount		$ 509,600,000		$ 509,600,000
Effective interest rate				7.61%
Repayments of term loan				$ 95,600,000
Summit Materials, LLC | Revolving Credit Facility
Debt
Maximum borrowing capacity				$ 345,000,000
Basis spread on variable rate				0.25%
Amount outstanding				$ 0	$ 0
Remaining borrowing capacity				325,200,000
Summit Materials, LLC | Revolving Credit Facility | Subsequent Event
Debt
Maximum borrowing capacity	$ 395,000,000
Summit Materials, LLC | Revolving Credit Facility | Base Rate
Debt
Basis spread on variable rate		2%
Summit Materials, LLC | Revolving Credit Facility | Base Rate | Minimum
Debt
Basis spread on variable rate		1%
Summit Materials, LLC | Revolving Credit Facility | SOFR
Debt
Basis spread on variable rate		3%
Summit Materials, LLC | Revolving Credit Facility | SOFR adjustment
Debt
Basis spread on variable rate		0.10%
Summit Materials, LLC | Revolving Credit Facility | SOFR adjustment | Minimum
Debt
Basis spread on variable rate		0%
Summit Materials, LLC | Revolving Credit Facility | SOFR adjustment | Subsequent Event
Debt
Basis spread on variable rate	0.10%
Summit Materials, LLC | Revolving Credit Facility | SOFR adjustment | Subsequent Event | Minimum
Debt
Basis spread on variable rate	0%
Summit Materials, LLC | Revolving Credit Facility | Federal funds rate
Debt
Basis spread on variable rate			0.50%
Summit Materials, LLC | Revolving Credit Facility | LIBOR Plus 1%
Debt
Basis spread on variable rate			2%
Percentage added to base rate			1%
Summit Materials, LLC | Revolving Credit Facility | LIBOR
Debt
Basis spread on variable rate			3%
Summit Materials, LLC | Letter of Credit
Debt
Amount outstanding				$ 19,800,000
Summit Materials, LLC | Senior Secured Credit Facilities
Debt
First lien leverage ratio				4.75

Debt - Summary of Activity for

Debt - Summary of Activity for Deferred Financing Fees (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022
Deferred finance costs
Beginning balance	$ 13,049	$ 18,367
Loan origination fees	1,557
Amortization	(2,655)	(3,202)
Write off of deferred financing fees	(462)	(2,116)
Ending balance	11,489	13,049
Summit Materials, LLC
Deferred finance costs
Beginning balance	13,049	18,367
Loan origination fees	1,557
Amortization	(2,655)	(3,202)
Write off of deferred financing fees	(462)	(2,116)
Ending balance	$ 11,489	$ 13,049

Debt - Other Narrative (Details

Debt - Other Narrative (Details)	Jan. 15, 2015 USD ($)	Dec. 31, 2022 USD ($)	Jan. 01, 2022 USD ($)	Jan. 15, 2015 CAD ($)
Canadian Subsidiary Credit Agreement
Debt
Amount outstanding		$ 0	$ 0
Canadian Subsidiary Credit Agreement | Summit Materials, LLC
Debt
Amount outstanding		$ 0	$ 0
Canadian Subsidiary Credit Agreement, Operating Activities
Debt
Revolving credit commitment				$ 6,000,000
Canadian Subsidiary Credit Agreement, Operating Activities | Summit Materials, LLC
Debt
Revolving credit commitment	$ 6,000,000
Canadian Subsidiary Credit Agreement, Capital Equipment
Debt
Revolving credit commitment				500,000
Canadian Subsidiary Credit Agreement, Capital Equipment | Summit Materials, LLC
Debt
Revolving credit commitment	500,000
Canadian Subsidiary Credit Agreement, Guarantees
Debt
Revolving credit commitment				1,500,000
Canadian Subsidiary Credit Agreement, Guarantees | Summit Materials, LLC
Debt
Revolving credit commitment	1,500,000
Canadian Subsidiary Credit Agreement, Foreign Exchange Facility
Debt
Revolving credit commitment				$ 10,000,000
Canadian Subsidiary Credit Agreement, Foreign Exchange Facility | Summit Materials, LLC
Debt
Revolving credit commitment	$ 10,000,000
Prime rate | Canadian Subsidiary Credit Agreement, Operating Activities
Debt
Basis spread on variable rate	0.20%
Prime rate | Canadian Subsidiary Credit Agreement, Operating Activities | Summit Materials, LLC
Debt
Basis spread on variable rate	0.20%
Prime rate | Canadian Subsidiary Credit Agreement, Capital Equipment
Debt
Basis spread on variable rate	0.20%
Prime rate | Canadian Subsidiary Credit Agreement, Capital Equipment | Summit Materials, LLC
Debt
Basis spread on variable rate	0.20%

Income Taxes - Components of In

Income Taxes - Components of Income Tax Benefit (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021
Provision for income taxes:
Current	$ 15,654	$ 8,030	$ 3,827
Deferred	69,891	36,326	(16,012)
Income tax expense (benefit)	85,545	44,356	(12,185)
Summit Materials, LLC
Provision for income taxes:
Current	16,280	8,459	3,827
Deferred	305	12,490	(2,764)
Income tax expense (benefit)	$ 16,585	$ 20,949	$ 1,063

Income Taxes - Schedule of Inco

Income Taxes - Schedule of Income Tax Benefit (Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021
Effective Income Tax Rate Continuing Operations Tax Rate Reconciliation [Line Items]
Income tax expense (benefit) at federal statutory tax rate	$ 75,862	$ 41,273	$ 27,100
Less: Income tax benefit at federal statutory tax rate for LLC entities	(754)	(459)	(593)
State and local income taxes	12,703	7,287	5,067
Permanent differences	(7,039)	(5,493)	(3,345)
Effective tax rate change	(710)	2,317	4,257
Basis differences from divestitures	3,314	3,766	0
Unrecognized tax benefits	0	0	(41,548)
Valuation allowance	(562)	0	0
Tax receivable agreement (benefit) expense	218	28	(6)
Other	2,513	(4,363)	(3,117)
Income tax expense (benefit)	85,545	44,356	(12,185)
Summit Materials, LLC
Effective Income Tax Rate Continuing Operations Tax Rate Reconciliation [Line Items]
Income tax expense (benefit) at federal statutory tax rate	76,172	40,303	25,577
Less: Income tax benefit at federal statutory tax rate for LLC entities	(63,498)	(27,821)	(17,647)
State and local income taxes	4,170	3,604	2,073
Permanent differences	787	427	2,479
Effective tax rate change	(491)	201	681
Basis differences from divestitures	3,314	3,766	0
Unrecognized tax benefits	0	0	(11,525)
Valuation allowance	(562)	0	0
Other	(3,307)	469	(575)
Income tax expense (benefit)	$ 16,585	$ 20,949	$ 1,063

Income Taxes - Components of Ne

Income Taxes - Components of Net Deferred Income Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021
Deferred tax assets (liabilities):
Net intangible assets	$ 138,511	$ 177,220
Accelerated depreciation	(196,936)	(199,357)
Net operating loss	195,669	224,014
Investment in limited partnership	(44,690)	(38,548)
Mining reclamation reserve	3,213	3,341
Working capital (e.g., accrued compensation, prepaid assets)	39,231	39,571
Interest expense limitation carryforward	3,101	0
Less valuation allowance	(1,113)	(1,675)	$ (1,675)
Deferred tax assets	136,986	204,566
Less foreign deferred tax liability (included in other noncurrent liabilities)	(15,752)	(16,939)
Net deferred tax asset	121,234	187,627
Summit Materials, LLC
Deferred tax assets (liabilities):
Accelerated depreciation	(54,590)	(65,149)
Net operating loss	6,147	11,602
Investment in limited partnership	(24,630)	(21,737)
Net intangible assets	(3,236)	(2,734)
Mining reclamation reserve	1,010	1,258
Working capital (e.g., accrued compensation, prepaid assets)	651	1,493
Interest expense limitation carryforward	482	0
Net deferred tax liabilities	(74,166)	(75,267)
Less valuation allowance	(1,113)	(1,675)	$ (1,675)
Net deferred tax liability	$ (75,279)	$ (76,942)

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021
Income Taxes [Line Items]
Deferred tax assets subject to TRA	$ 363,900,000
Income tax expense	85,545,000	$ 44,356,000	$ (12,185,000)
Unrecognized tax benefits that if recognized would affect the annual effective tax rate	0	0
Deferred tax asset, valuation allowance	1,113,000	1,675,000	1,675,000
Deferred tax asset, Investment in limited partnership	300,000	13,700,000
Tax receivable agreement expense (benefit)	1,566,000	(6,779,000)	(7,559,000)
Tax receivable agreement liability	327,812,000	326,548,000
Penalties and interest expense	0	0	0
Summit Holdings LP
Income Taxes [Line Items]
Distributions to LP Unitholders	700,000	0
Summit Materials, LLC
Income Taxes [Line Items]
Income tax expense	16,585,000	20,949,000	1,063,000
Net operating loss carryforwards	5,200,000
Deferred tax asset, valuation allowance	1,113,000	1,675,000	$ 1,675,000
Penalties and interest expense	0	0
Tax Receivable Agreement
Income Taxes [Line Items]
Tax receivable agreement liability	$ 328,400,000	$ 326,500,000
Tax Receivable Agreement | Summit Holdings LP
Income Taxes [Line Items]
Percentage of benefits to be paid on tax receivable agreement	85%
Federal
Income Taxes [Line Items]
Net operating loss carryforwards	$ 813,000,000
Federal | Tax Receivable Agreement
Income Taxes [Line Items]
Net operating loss carryforwards	$ 660,000,000

Incomes Taxes - Deferred Tax As

Incomes Taxes - Deferred Tax Asset Valuation Allowance (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022
Valuation Allowance:
Beginning balance	$ (1,675)	$ (1,675)
Release of valuation allowance and other	562	0
Ending balance	(1,113)	(1,675)
Summit Materials, LLC
Valuation Allowance:
Beginning balance	(1,675)	(1,675)
Release of valuation allowance and other	562	0
Ending balance	$ (1,113)	$ (1,675)

Earnings Per Share - Schedule o

Earnings Per Share - Schedule of Basic to Diluted Income Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021
Reconciliation of basic to diluted loss per share
Net income attributable to Summit Inc.	$ 272,145	$ 152,184	$ 137,967
Diluted net income attributable to Summit Inc.	$ 272,145	$ 152,184	$ 137,967
LP Units
Reconciliation of basic to diluted loss per share
Anti dilutive shares excluded from calculation of earnings per share	1,313,204	1,867,853	3,060,248
Warrants
Reconciliation of basic to diluted loss per share
Anti dilutive shares excluded from calculation of earnings per share	0	0	100,037
Common Class A
Reconciliation of basic to diluted loss per share
Weighted average shares outstanding (in shares)	119,747,056	119,415,448	115,993,963
Basic (USD per share)	$ 2.27	$ 1.27	$ 1.19
Add: warrants	11,647	17,674	0
Weighted average dilutive shares outstanding (in shares)	120,628,459	120,721,146	116,610,982
Diluted (USD per share)	$ 2.26	$ 1.26	$ 1.18
Common Class A | Time-vesting stock options
Reconciliation of basic to diluted loss per share
Add: Share-based payment arrangements	87,976	282,677	3,390
Common Class A | Restricted Stock Units
Reconciliation of basic to diluted loss per share
Add: Share-based payment arrangements	460,700	816,966	520,871
Common Class A | Performance Stock Units
Reconciliation of basic to diluted loss per share
Add: Share-based payment arrangements	173,692	188,381	92,758
Restricted Stock
Reconciliation of basic to diluted loss per share
Add: Nonvested restricted stock awards of retirement eligible shares (in shares)	147,388	213,846	212,443
Common Class A and Restricted Stock
Reconciliation of basic to diluted loss per share
Weighted average shares outstanding (in shares)	119,894,444	119,629,294	116,206,406
Basic (USD per share)	$ 2.27	$ 1.27	$ 1.19

Stockholders' Equity_Members' I

Stockholders' Equity/Members' Interest - Narrative (Details) - USD ($)	9 Months Ended	12 Months Ended
	Oct. 01, 2022	Dec. 31, 2022	Dec. 29, 2022	Mar. 31, 2022	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Subsidiary, Sale of Stock [Line Items]
Repurchases of common stock		$ 100,980,000
Common Class A
Subsidiary, Sale of Stock [Line Items]
Common stock, shares authorized (in shares)		1,000,000,000			1,000,000,000
Common stock, par value (USD per share)		$ 0.01			$ 0.01
Common stock, shares issued (in shares)		118,408,655	1,979,214		118,705,108	116,369,809	116,369,809
Common stock, shares outstanding (in shares)		118,408,655			118,705,108
Share repurchase program, authorized amount				$ 250,000,000
Repurchases of common stock (in shares)	3,400,000	3,427,510
Repurchases of common stock	$ 101,000,000
Common Class B
Subsidiary, Sale of Stock [Line Items]
Common stock, shares authorized (in shares)		250,000,000			250,000,000
Common stock, par value (USD per share)		$ 0.01			$ 0.01
Common stock, shares issued (in shares)		99			99
Common stock, shares outstanding (in shares)		99			99

Stockholders' Equity_Members'_2

Stockholders' Equity/Members' Interest - Change in Ownership (Details) - shares	9 Months Ended	12 Months Ended
	Oct. 01, 2022	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021
Increase (Decrease) In Stockholders' Equity [Rollforward]
Stock option exercises (in shares)			1,745,940
Summit Materials Incorporated And Summit Holdings LP
Increase (Decrease) In Stockholders' Equity [Rollforward]
Beginning balance stockholders' equity (in shares)	121,998,328	121,998,328	119,242,979
Exchanges during period (in shares)		0	0
Stock option exercises (in shares)		10,691
Repurchases of common stock (in shares)		(3,427,510)
Other equity transactions (in shares)		1,139,150	1,009,409
Ending balance stockholders' equity (in shares)		119,720,659	121,998,328	119,242,979
LP Units | Summit Holdings LP
Increase (Decrease) In Stockholders' Equity [Rollforward]
Number of LP Units outstanding (in shares)	1,314,006	1,314,006	2,873,170
Number of LP Units exchanged		(2,002)	(1,559,164)
Number of LP Units outstanding (in shares)		1,312,004	1,314,006	2,873,170
Common Class A
Increase (Decrease) In Stockholders' Equity [Rollforward]
Beginning balance stockholders' equity (in shares)	118,705,108	118,705,108	116,369,809	116,369,809
Exchanges during period (in shares)		2,002	1,559,164
Stock option exercises (in shares)		10,691	1,745,940
Repurchases of common stock (in shares)	(3,400,000)	(3,427,510)
Other equity transactions (in shares)		1,139,150	1,009,409
Ending balance stockholders' equity (in shares)		118,408,655	118,705,108	116,369,809
Common Class A, Including Retroactive Presentation Adjustment
Increase (Decrease) In Stockholders' Equity [Rollforward]
Beginning balance stockholders' equity (in shares)	120,684,322	120,684,322
Ending balance stockholders' equity (in shares)			120,684,322
Summit Materials Inc
Increase (Decrease) In Stockholders' Equity [Rollforward]
Summit Inc. Ownership Percentage		98.90%	98.90%	97.60%

Stockholders' Equity_Members'_3

Stockholders' Equity/Members' Interest - Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022
Changes in each component of accumulated other comprehensive loss
Beginning balance stockholders' equity	$ 1,823,212	$ 1,616,268
Postretirement liability adjustment, net of tax	4,848	975
Foreign currency translation adjustment, net of tax	(8,847)	905
Ending balance stockholders' equity	2,011,990	1,823,212
Change in retirement plans
Changes in each component of accumulated other comprehensive loss
Beginning balance stockholders' equity	1,508	533
Postretirement liability adjustment, net of tax	4,848	975
Ending balance stockholders' equity	6,356	1,508
Foreign currency translation adjustment
Changes in each component of accumulated other comprehensive loss
Beginning balance stockholders' equity	5,575	4,670
Foreign currency translation adjustment, net of tax	(8,847)	905
Ending balance stockholders' equity	(3,272)	5,575
Accumulated Other Comprehensive Income (Loss)
Changes in each component of accumulated other comprehensive loss
Beginning balance stockholders' equity	7,083	5,203
Ending balance stockholders' equity	3,084	7,083
Summit Materials, LLC
Changes in each component of accumulated other comprehensive loss
Beginning balance members' interest	1,884,944	1,662,768
Postretirement liability adjustment, net of tax	6,481	1,303
Foreign currency translation adjustment, net of tax	(11,831)	1,254
Ending balance members' interest	2,143,150	1,884,944
Summit Materials, LLC | Change in retirement plans
Changes in each component of accumulated other comprehensive loss
Beginning balance members' interest	(7,243)	(8,546)
Postretirement liability adjustment, net of tax	6,481	1,303
Ending balance members' interest	(762)	(7,243)
Summit Materials, LLC | Foreign currency translation adjustment
Changes in each component of accumulated other comprehensive loss
Beginning balance members' interest	(8,783)	(10,037)
Foreign currency translation adjustment, net of tax	(11,831)	1,254
Ending balance members' interest	(20,614)	(8,783)
Summit Materials, LLC | Accumulated Other Comprehensive Income (Loss)
Changes in each component of accumulated other comprehensive loss
Beginning balance members' interest	(16,026)	(18,583)
Ending balance members' interest	$ (21,376)	$ (16,026)

Supplemental Cash Flow Inform_3

Supplemental Cash Flow Information - Schedule of Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021
Cash payments:
Interest	$ 76,279	$ 81,592	$ 99,551
Payments for income taxes, net	23,352	7,580	1,754
Operating cash payments on operating leases	9,483	10,955	10,452
Operating cash payments on finance leases	1,081	2,162	3,132
Finance cash payments on finance leases	16,245	17,278	14,408
Non cash investing and financing activities:
Accrued liabilities for purchases of property, plant and equipment	8,558	13,730	11,828
Stock Dividend	59,258	0	0
Right of use assets obtained in exchange for operating lease obligations	17,300	11,528	4,849
Right of use assets obtained in exchange for finance leases obligations	(635)	1,125	18,016
Exchange of LP Units to shares of Class A common stock	62	48,425	8,227
Summit Materials, LLC
Cash payments:
Interest	76,279	81,592	99,551
Payments for income taxes, net	23,352	7,580	1,754
Operating cash payments on operating leases	9,483	10,955	10,452
Operating cash payments on finance leases	1,081	2,162	3,132
Finance cash payments on finance leases	16,245	17,278	14,408
Non cash investing and financing activities:
Accrued liabilities for purchases of property, plant and equipment	8,558	13,730	11,828
Right of use assets obtained in exchange for operating lease obligations	17,300	11,528	4,849
Right of use assets obtained in exchange for finance leases obligations	$ (635)	$ 1,125	$ 18,016

Stock-Based Compensation - Narr

Stock-Based Compensation - Narrative (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021	May 31, 2021	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Purchase price percentage				85%
Dividend yield	0%	0%	0%
Share-based compensation expense	$ 18.3	$ 19.7	$ 28.9
Unrecognized compensation cost	$ 19.5
Weighted average contractual term, unrecognized compensation cost	1 year 8 months 12 days
2015 Omnibus Equity Incentive Plan | Common Class A
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)				17,500,000
Shares available for grant (in shares)	7,200,000
Employee Stock Purchase Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)	5,500,000			5,500,000
Offering period	6 months
Common stock reserved for future issuance (in shares)	5,400,000
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted during the period (in shares)	557,253
Intrinsic value, units outstanding	$ 31.2
Weighted average remaining contractual term	9 months 18 days
Restricted Stock Units | 2015 Omnibus Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	1 year
Awards granted during the period (in shares)	30,520	34,672	42,736
Time-vesting stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, granted (in shares)	0	0	0
Intrinsic value, options outstanding	$ 2.4
Weighted average remaining contractual term	3 years
Weighted average strike price, outstanding (in dollars per share)	$ 19.75
Performance Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	3 years
Awards granted during the period (in shares)	316,705
Intrinsic value, units outstanding	$ 11.7
Weighted average remaining contractual term	1 year 2 months 12 days
Exercisable stock options outstanding (in shares)	300,000
Summit Materials, LLC
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Purchase price percentage				85%
Dividend yield	0%	0%	0%
Share-based compensation expense	$ 18.3	$ 19.7	$ 28.9
Unrecognized compensation cost	$ 19.5
Weighted average contractual term, unrecognized compensation cost	1 year 8 months 12 days
Summit Materials, LLC | 2015 Omnibus Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)					17,500,000
Summit Materials, LLC | 2015 Omnibus Equity Incentive Plan | Common Class A
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for grant (in shares)	7,200,000
Summit Materials, LLC | Employee Stock Purchase Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)	5,500,000			5,500,000
Offering period	6 months
Common stock reserved for future issuance (in shares)	5,400,000
Summit Materials, LLC | Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted during the period (in shares)	557,253
Intrinsic value, units outstanding	$ 31.2
Weighted average remaining contractual term	9 months 18 days
Summit Materials, LLC | Restricted Stock Units | 2015 Omnibus Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	1 year
Awards granted during the period (in shares)	30,520	34,672	42,736
Summit Materials, LLC | Time-vesting stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, granted (in shares)	0	0	0
Intrinsic value, options outstanding	$ 2.4
Weighted average remaining contractual term	3 years
Weighted average strike price, outstanding (in dollars per share)	$ 19.75
Summit Materials, LLC | Performance Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	3 years
Awards granted during the period (in shares)	316,705
Intrinsic value, units outstanding	$ 11.7
Weighted average remaining contractual term	1 year 2 months 12 days
Exercisable stock options outstanding (in shares)	300,000
Minimum | Restricted Stock Units | 2015 Omnibus Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	2 years
Minimum | Summit Materials, LLC | Restricted Stock Units | 2015 Omnibus Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	2 years
Maximum | Restricted Stock Units | 2015 Omnibus Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	3 years
Maximum | Summit Materials, LLC | Restricted Stock Units | 2015 Omnibus Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	3 years

Stock-Based Compensation - Summ

Stock-Based Compensation - Summary of Award Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Options, Exercised (in shares)		(1,745,940)
Time-vesting stock options
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Options, Beginning balance (in shares)	292,533
Options, Granted (in shares)	0	0	0
Options, Forfeited/Canceled (in shares)	(1,260)
Options, Exercised (in shares)	(10,691)
Options, Vested	0
Options, Ending balance (in shares)	280,582	292,533
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Options, Beginning balance (in dollars per share)	$ 9.22
Options, Granted (in dollars per share)	0
Options, Forfeited/Canceled (in dollars per share)	10.09
Options, Exercised (in dollars per share)	10.45
Options, Vested (in dollars per share)	0
Options, Ending balance (in dollars per share)	$ 9.27	$ 9.22
Time-vesting stock options | Summit Materials, LLC
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Options, Beginning balance (in shares)	292,533
Options, Granted (in shares)	0	0	0
Options, Forfeited/Canceled (in shares)	(1,260)
Options, Exercised (in shares)	(10,691)
Options, Vested	0
Options, Ending balance (in shares)	280,582	292,533
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Options, Beginning balance (in dollars per share)	$ 9.22
Options, Granted (in dollars per share)	0
Options, Forfeited/Canceled (in dollars per share)	10.09
Options, Exercised (in dollars per share)	10.45
Options, Vested (in dollars per share)	0
Options, Ending balance (in dollars per share)	$ 9.27	$ 9.22
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Number of units, Beginning balance (in shares)	1,481,992
Number of units, granted (in shares)	557,253
Number of units, Forfeited/Canceled (in shares)	(111,203)
Number of units, Exercised (in shares)	0
Number of units, Vested (in shares)	(827,712)
Number of units, Ending balance (in shares)	1,100,330	1,481,992
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Number of units, Beginning balance (in dollars per share)	$ 22.76
Number of units, Granted (in dollars per share)	27.52
Number of units, Forfeited/Canceled (in dollars per share)	26.83
Number of units, Exercised (in dollars per share)	0
Number of units, Vested (in dollars per share)	20.96
Number of units, Ending balance (in dollars per share)	$ 26.12	$ 22.76
Restricted Stock Units | Summit Materials, LLC
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Number of units, Beginning balance (in shares)	1,481,992
Number of units, granted (in shares)	557,253
Number of units, Forfeited/Canceled (in shares)	(111,203)
Number of units, Exercised (in shares)	0
Number of units, Vested (in shares)	(827,712)
Number of units, Ending balance (in shares)	1,100,330	1,481,992
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Number of units, Beginning balance (in dollars per share)	$ 22.76
Number of units, Granted (in dollars per share)	27.52
Number of units, Forfeited/Canceled (in dollars per share)	26.83
Number of units, Exercised (in dollars per share)	0
Number of units, Vested (in dollars per share)	20.96
Number of units, Ending balance (in dollars per share)	$ 26.12	$ 22.76
Performance Stock Units
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Number of units, Beginning balance (in shares)	410,357
Number of units, granted (in shares)	316,705
Number of units, Forfeited/Canceled (in shares)	(17,450)
Number of units, Exercised (in shares)	0
Number of units, Vested (in shares)	(297,000)
Number of units, Ending balance (in shares)	412,612	410,357
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Number of units, Beginning balance (in dollars per share)	$ 28.52
Number of units, Granted (in dollars per share)	28.17
Number of units, Forfeited/Canceled (in dollars per share)	34.89
Number of units, Exercised (in dollars per share)	0
Number of units, Vested (in dollars per share)	26.20
Number of units, Ending balance (in dollars per share)	$ 29.66	$ 28.52
Performance Stock Units | Summit Materials, LLC
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Number of units, Beginning balance (in shares)	410,357
Number of units, granted (in shares)	316,705
Number of units, Forfeited/Canceled (in shares)	(17,450)
Number of units, Exercised (in shares)	0
Number of units, Vested (in shares)	(297,000)
Number of units, Ending balance (in shares)	412,612	410,357
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Number of units, Beginning balance (in dollars per share)	$ 28.52
Number of units, Granted (in dollars per share)	28.17
Number of units, Forfeited/Canceled (in dollars per share)	34.89
Number of units, Exercised (in dollars per share)	0
Number of units, Vested (in dollars per share)	26.20
Number of units, Ending balance (in dollars per share)	$ 29.66	$ 28.52
Warrants
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Number of units, Beginning balance (in shares)	31,519
Number of units, granted (in shares)	0
Number of units, Forfeited/Canceled (in shares)	0
Number of units, Exercised (in shares)	0
Number of units, Vested (in shares)	0
Number of units, Ending balance (in shares)	31,519	31,519
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Number of units, Beginning balance (in dollars per share)	$ 18
Number of units, Granted (in dollars per share)	0
Number of units, Forfeited/Canceled (in dollars per share)	0
Number of units, Exercised (in dollars per share)	0
Number of units, Vested (in dollars per share)	0
Number of units, Ending balance (in dollars per share)	$ 18	$ 18
Warrants | Summit Materials, LLC
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Number of units, Beginning balance (in shares)	31,519
Number of units, granted (in shares)	0
Number of units, Forfeited/Canceled (in shares)	0
Number of units, Exercised (in shares)	0
Number of units, Vested (in shares)	0
Number of units, Ending balance (in shares)	31,519	31,519
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Number of units, Beginning balance (in dollars per share)	$ 18
Number of units, Granted (in dollars per share)	0
Number of units, Forfeited/Canceled (in dollars per share)	0
Number of units, Exercised (in dollars per share)	0
Number of units, Vested (in dollars per share)	0
Number of units, Ending balance (in dollars per share)	$ 18	$ 18

Stock-Based Compensation - Su_2

Stock-Based Compensation - Summary of Performance Stock Estimation (Details) - Performance Stock Units	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	1.44%	0.29%	0.85%
Volatility	67%	70%	39%
Expected term	3 years	3 years	3 years
Summit Materials, LLC
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	1.44%	0.29%	0.85%
Volatility	67%	70%	39%
Expected term	3 years	3 years	3 years

Employee Benefit Plans - Narrat

Employee Benefit Plans - Narrative (Details) $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($) plan	Jan. 01, 2022 USD ($)	Jan. 02, 2021 USD ($)
Defined Benefit Plan Disclosure [Line Items]
Expense for defined contribution plans	$ 12.1	$ 10.9	$ 12.1
Number of noncontributory defined benefit pension plans | plan	2
Number of unfunded healthcare and life insurance benefit plans | plan	2
Assumed health care cost trend rates	7%	7%
Assumed health care cost, grading	4.46%	4.75%
Healthcare & Life Ins
Defined Benefit Plan Disclosure [Line Items]
Expected contributions in next fiscal year	$ 0.5
Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Expense for defined contribution plans	$ 12.1	$ 10.9	$ 12.1
Assumed health care cost trend rates	7%	7%
Assumed health care cost, grading	4.46%	4.75%
Summit Materials, LLC | Healthcare & Life Ins
Defined Benefit Plan Disclosure [Line Items]
Expected contributions in next fiscal year	$ 0.5
Equity Securities
Defined Benefit Plan Disclosure [Line Items]
Target allocation	35%
Equity Securities | Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Target allocation	35%
Fixed Income Securities
Defined Benefit Plan Disclosure [Line Items]
Target allocation	55%
Fixed Income Securities | Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Target allocation	55%
Cash
Defined Benefit Plan Disclosure [Line Items]
Target allocation	5%
Cash | Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Target allocation	5%
Alternatives
Defined Benefit Plan Disclosure [Line Items]
Target allocation	4%
Precious metals
Defined Benefit Plan Disclosure [Line Items]
Target allocation	1%
Precious metals | Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Target allocation	1%

Employee Benefit Plans - Obliga

Employee Benefit Plans - Obligations and Funded Status (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021
Change in fair value of plan assets:
Beginning of period	$ 20,004
End of period	17,043	$ 20,004
Summit Materials, LLC
Change in fair value of plan assets:
Beginning of period	20,004
End of period	17,043	20,004
Pension Benefits
Change in benefit obligations:
Beginning of period	25,266	27,827
Service cost	68	58	$ 71
Interest cost	640	550	733
Actuarial (gain) loss	(5,360)	(1,594)
Change in plan provision	0	0
Benefits paid	(1,577)	(1,575)
End of period	19,037	25,266	27,827
Change in fair value of plan assets:
Beginning of period	20,004	19,058
Actual return on plan assets	(1,606)	1,304
Employer contributions	222	1,217
Benefits paid	(1,577)	(1,575)
End of period	17,043	20,004	19,058
Funded status of plans	(1,994)	(5,262)
Current liabilities	0	0
Noncurrent liabilities	(1,994)	(5,262)
Liability recognized	(1,994)	(5,262)
Amounts recognized in accumulated other comprehensive income:
Net actuarial loss	5,170	8,261
Prior service cost	0	0
Total amount recognized	5,170	8,261
Pension Benefits | Summit Materials, LLC
Change in benefit obligations:
Beginning of period	25,266	27,827
Service cost	68	58	71
Interest cost	640	550	733
Actuarial (gain) loss	(5,360)	(1,594)
Change in plan provision	0	0
Benefits paid	(1,577)	(1,575)
End of period	19,037	25,266	27,827
Change in fair value of plan assets:
Beginning of period	20,004	19,058
Actual return on plan assets	(1,606)	1,304
Employer contributions	222	1,217
Benefits paid	(1,577)	(1,575)
End of period	17,043	20,004	19,058
Funded status of plans	(1,994)	(5,262)
Current liabilities	0	0
Noncurrent liabilities	(1,994)	(5,262)
Liability recognized	(1,994)	(5,262)
Amounts recognized in accumulated other comprehensive income:
Net actuarial loss	5,170	8,261
Prior service cost	0	0
Total amount recognized	5,170	8,261
Healthcare & Life Ins
Change in benefit obligations:
Beginning of period	9,790	9,229
Service cost	35	194	176
Interest cost	239	189	242
Actuarial (gain) loss	(1,454)	1,143
Change in plan provision	(2,014)	0
Benefits paid	(1,025)	(965)
End of period	5,571	9,790	9,229
Change in fair value of plan assets:
Beginning of period	0	0
Actual return on plan assets	0	0
Employer contributions	1,025	965
Benefits paid	(1,025)	(965)
End of period	0	0	0
Funded status of plans	(5,571)	(9,790)
Current liabilities	(484)	(723)
Noncurrent liabilities	(5,087)	(9,067)
Liability recognized	(5,571)	(9,790)
Amounts recognized in accumulated other comprehensive income:
Net actuarial loss	1,919	3,591
Prior service cost	(3,167)	(1,449)
Total amount recognized	(1,248)	2,142
Healthcare & Life Ins | Summit Materials, LLC
Change in benefit obligations:
Beginning of period	9,790	9,229
Service cost	35	194	176
Interest cost	239	189	242
Actuarial (gain) loss	(1,454)	1,143
Change in plan provision	(2,014)	0
Benefits paid	(1,025)	(965)
End of period	5,571	9,790	9,229
Change in fair value of plan assets:
Beginning of period	0	0
Actual return on plan assets	0	0
Employer contributions	1,025	965
Benefits paid	(1,025)	(965)
End of period	0	0	$ 0
Funded status of plans	(5,571)	(9,790)
Current liabilities	(484)	(723)
Noncurrent liabilities	(5,087)	(9,067)
Liability recognized	(5,571)	(9,790)
Amounts recognized in accumulated other comprehensive income:
Net actuarial loss	1,919	3,591
Prior service cost	(3,167)	(1,449)
Total amount recognized	$ (1,248)	$ 2,142

Employee Benefit Plans - Amount

Employee Benefit Plans - Amounts Recognized in Other Comprehensive (Gain) Loss (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021
Pension Benefits
Amounts recognized in other comprehensive (income) loss:
Net actuarial (gain) loss	$ (2,785)	$ (2,000)	$ 1,728
Prior service credit	0	0	0
Amortization of prior year service credit	0	0	0
Amortization of loss	(307)	(428)	(326)
Total amount recognized	(3,092)	(2,428)	1,402
Pension Benefits | Summit Materials, LLC
Amounts recognized in other comprehensive (income) loss:
Net actuarial (gain) loss	(2,785)	(2,000)	1,728
Prior service credit	0	0	0
Amortization of prior year service credit	0	0	0
Amortization of loss	(307)	(428)	(326)
Total amount recognized	(3,092)	(2,428)	1,402
Healthcare & Life Ins
Amounts recognized in other comprehensive (income) loss:
Net actuarial (gain) loss	(1,454)	1,143	675
Prior service credit	(2,013)	0	0
Amortization of prior year service credit	296	241	241
Amortization of loss	(218)	(259)	(89)
Total amount recognized	(3,389)	1,125	827
Healthcare & Life Ins | Summit Materials, LLC
Amounts recognized in other comprehensive (income) loss:
Net actuarial (gain) loss	(1,454)	1,143	675
Prior service credit	(2,013)	0	0
Amortization of prior year service credit	296	241	241
Amortization of loss	(218)	(259)	(89)
Total amount recognized	$ (3,389)	$ 1,125	$ 827

Employee Benefit Plans - Compon

Employee Benefit Plans - Components of Net Periodic Benefit Cost (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021
Pension Benefits
Components of net periodic benefit cost:
Service cost	$ 68	$ 58	$ 71
Interest cost	640	550	733
Amortization of loss	307	428	326
Expected return on plan assets	(970)	(898)	(1,221)
Amortization of prior service credit	0	0	0
Net periodic benefit (expense) cost	45	138	(91)
Pension Benefits | Summit Materials, LLC
Components of net periodic benefit cost:
Service cost	68	58	71
Interest cost	640	550	733
Amortization of loss	307	428	326
Expected return on plan assets	(970)	(898)	(1,221)
Amortization of prior service credit	0	0	0
Net periodic benefit (expense) cost	45	138	(91)
Healthcare & Life Ins
Components of net periodic benefit cost:
Service cost	35	194	176
Interest cost	239	189	242
Amortization of loss	218	259	89
Expected return on plan assets	0	0	0
Amortization of prior service credit	(296)	(241)	(241)
Net periodic benefit (expense) cost	196	401	266
Healthcare & Life Ins | Summit Materials, LLC
Components of net periodic benefit cost:
Service cost	35	194	176
Interest cost	239	189	242
Amortization of loss	218	259	89
Expected return on plan assets	0	0	0
Amortization of prior service credit	(296)	(241)	(241)
Net periodic benefit (expense) cost	$ 196	$ 401	$ 266

Employee Benefit Plans - Weight

Employee Benefit Plans - Weighted-Average Assumptions Used to Determine Benefit Obligations (Detail)	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Discount rate	5.16%	2.63%
Expected long-term rate of return on plan assets, benefit obligation	5%	5%
Pension Benefits | Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Discount rate	5.16%	2.63%
Expected long-term rate of return on plan assets, benefit obligation	5%	5%
Healthcare & Life Ins
Defined Benefit Plan Disclosure [Line Items]
Discount rate	5.09%	2.31%
Healthcare & Life Ins | Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Discount rate	5.09%	2.31%

Employee Benefit Plans - Weig_2

Employee Benefit Plans - Weighted-Average Assumptions Used to Determine Net Periodic Benefit Cost (Detail)	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Discount rate	2.63%	2.04%	2.90%
Expected long-term rate of return on plan assets, net periodic benefit cost	5%	5%	7%
Pension Benefits | Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Discount rate	2.63%	2.04%	2.90%
Expected long-term rate of return on plan assets, net periodic benefit cost	5%	5%	7%
Healthcare & Life Ins
Defined Benefit Plan Disclosure [Line Items]
Discount rate	2.31%	1.82%	2.79%
Healthcare & Life Ins | Summit Materials, LLC
Defined Benefit Plan Disclosure [Line Items]
Discount rate	2.31%	1.82%	2.79%

Employee Benefit Plans - Fair V

Employee Benefit Plans - Fair Value of Company's Pension Plans' Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Jan. 01, 2022
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	$ 17,043	$ 20,004
Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	17,043	20,004
Intermediate—government
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	4,849	3,412
Intermediate—government | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	4,849	3,412
Intermediate—corporate
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	2,754	4,424
Intermediate—corporate | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	2,754	4,424
Short-term—government
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	531	1,727
Short-term—government | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	531	1,727
Short-term—corporate
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	538	79
Short-term—corporate | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	538	79
International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	836	821
International | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	836	821
U.S. Large cap value
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,635	1,912
U.S. Large cap value | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,635	1,912
U.S. Large cap growth
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	997	1,330
U.S. Large cap growth | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	997	1,330
U.S. Mid cap value
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	630	750
U.S. Mid cap value | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	630	750
U.S. Mid cap growth
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	439	526
U.S. Mid cap growth | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	439	526
U.S. Small cap value
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	607	730
U.S. Small cap value | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	607	730
U.S. Small cap growth
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	422	491
U.S. Small cap growth | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	422	491
International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	745	1,188
International | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	745	1,188
Emerging Markets
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	740	374
Emerging Markets | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	740	374
Commodities Broad Basket
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	185	1,058
Commodities Broad Basket | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	185	1,058
Cash
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,135	1,182
Cash | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,135	1,182
Level 1
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	12,170	13,032
Level 1 | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	12,170	13,032
Level 1 | Intermediate—government
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	4,849	3,412
Level 1 | Intermediate—government | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	4,849	3,412
Level 1 | Intermediate—corporate
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Level 1 | Intermediate—corporate | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Level 1 | Short-term—government
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	531	1,727
Level 1 | Short-term—government | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	531	1,727
Level 1 | Short-term—corporate
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Level 1 | Short-term—corporate | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Level 1 | International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Level 1 | International | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Level 1 | U.S. Large cap value
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,635	1,912
Level 1 | U.S. Large cap value | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,635	1,912
Level 1 | U.S. Large cap growth
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	997	1,330
Level 1 | U.S. Large cap growth | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	997	1,330
Level 1 | U.S. Mid cap value
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	630	750
Level 1 | U.S. Mid cap value | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	630	750
Level 1 | U.S. Mid cap growth
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	439	526
Level 1 | U.S. Mid cap growth | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	439	526
Level 1 | U.S. Small cap value
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	607	730
Level 1 | U.S. Small cap value | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	607	730
Level 1 | U.S. Small cap growth
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	422	491
Level 1 | U.S. Small cap growth | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	422	491
Level 1 | International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	396
Level 1 | International | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	396
Level 1 | Emerging Markets
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	740	374
Level 1 | Emerging Markets | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	740	374
Level 1 | Commodities Broad Basket
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	185	202
Level 1 | Commodities Broad Basket | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	185	202
Level 1 | Cash
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,135	1,182
Level 1 | Cash | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,135	1,182
Observable Inputs (Level 2)
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	4,873	6,972
Observable Inputs (Level 2) | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	4,873	6,972
Observable Inputs (Level 2) | Intermediate—government
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | Intermediate—government | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | Intermediate—corporate
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	2,754	4,424
Observable Inputs (Level 2) | Intermediate—corporate | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	2,754	4,424
Observable Inputs (Level 2) | Short-term—government
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | Short-term—government | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | Short-term—corporate
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	538	79
Observable Inputs (Level 2) | Short-term—corporate | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	538	79
Observable Inputs (Level 2) | International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	836	821
Observable Inputs (Level 2) | International | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	836	821
Observable Inputs (Level 2) | U.S. Large cap value
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | U.S. Large cap value | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | U.S. Large cap growth
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | U.S. Large cap growth | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | U.S. Mid cap value
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | U.S. Mid cap value | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | U.S. Mid cap growth
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | U.S. Mid cap growth | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | U.S. Small cap value
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | U.S. Small cap value | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | U.S. Small cap growth
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | U.S. Small cap growth | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	745	792
Observable Inputs (Level 2) | International | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	745	792
Observable Inputs (Level 2) | Emerging Markets
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | Emerging Markets | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | Commodities Broad Basket
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	856
Observable Inputs (Level 2) | Commodities Broad Basket | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	856
Observable Inputs (Level 2) | Cash
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Observable Inputs (Level 2) | Cash | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	$ 0	$ 0

Employee Benefit Plans - Estima

Employee Benefit Plans - Estimated Benefit Payments (Detail) $ in Thousands	Dec. 31, 2022 USD ($)
Pension Benefits
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
2023	$ 1,698
2024	1,684
2025	1,640
2026	1,604
2027	1,575
2028 - 2032	7,215
Pension Benefits | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
2023	1,698
2024	1,684
2025	1,640
2026	1,604
2027	1,575
2028 - 2032	7,215
Healthcare & Life Ins
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
2023	484
2024	496
2025	515
2026	531
2027	555
2028 - 2032	2,560
Healthcare & Life Ins | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
2023	484
2024	496
2025	515
2026	531
2027	555
2028 - 2032	$ 2,560

Employee Benefit Plans - Multie

Employee Benefit Plans - Multiemployer Plans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022
Multiemployer Plans [Line Items]
Contributions of Company	$ 129	$ 126
Construction Industry Laborers Pension Fund
Multiemployer Plans [Line Items]
Contributions of Company	108	107
Operating Engineers Local 101 Pension Plan
Multiemployer Plans [Line Items]
Contributions of Company	21	19
Summit Materials, LLC
Multiemployer Plans [Line Items]
Contributions of Company	129	126
Summit Materials, LLC | Construction Industry Laborers Pension Fund
Multiemployer Plans [Line Items]
Contributions of Company	108	107
Summit Materials, LLC | Operating Engineers Local 101 Pension Plan
Multiemployer Plans [Line Items]
Contributions of Company	$ 21	$ 19

Accrued Mining and Landfill R_3

Accrued Mining and Landfill Reclamation - Narrative (Detail) - USD ($) $ in Millions	Dec. 31, 2022	Jan. 01, 2022
Asset Retirement Obligations [Line Items]
Anticipated costs	$ 124.9	$ 112.4
Accrued Liabilities, Current
Asset Retirement Obligations [Line Items]
Asset retirement obligation, current	4	7.4
Summit Materials, LLC
Asset Retirement Obligations [Line Items]
Anticipated costs	124.9	112.4
Summit Materials, LLC | Accrued Liabilities, Current
Asset Retirement Obligations [Line Items]
Asset retirement obligation, current	$ 7	$ 7.4

Accrued Mining and Landfill R_4

Accrued Mining and Landfill Reclamation - Activity for Asset Retirement Obligations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021
Asset Retirement Obligation, Activity
Beginning balance	$ 45,051	$ 43,603
Acquired obligations	739	337
Change in cost estimate	(1,238)	1,427
Settlement of reclamation obligations	(2,756)	(3,240)
Dispositions	(4,150)	0
Accretion expense	2,613	2,924	$ 2,638
Ending balance	40,259	45,051	43,603
Summit Materials, LLC
Asset Retirement Obligation, Activity
Beginning balance	45,051	43,603
Acquired obligations	739	337
Change in cost estimate	(1,238)	1,427
Settlement of reclamation obligations	(2,756)	(3,240)
Accretion expense	2,613	2,924	2,638
Ending balance	$ 40,259	$ 45,051	$ 43,603

Commitments and Contingencies -

Commitments and Contingencies - Narrative (Details)	12 Months Ended
	Dec. 31, 2022
Loss Contingencies [Line Items]
Term of purchase commitments	1 year
Summit Materials, LLC
Loss Contingencies [Line Items]
Term of purchase commitments	1 year

Leases - Operating and Finance

Leases - Operating and Finance Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021
Lease, Cost [Abstract]
Operating lease cost	$ 9,543	$ 10,650	$ 10,134
Variable lease cost	243	382	316
Short-term lease cost	42,320	42,764	44,066
Financing lease cost:
Amortization of right-of-use assets	5,659	9,902	12,598
Interest on lease liabilities	1,081	2,097	3,068
Total lease cost	58,846	65,795	70,182
Operating leases:
Operating lease right-of-use assets	37,889	30,150
Current operating lease liabilities	7,296	6,497
Noncurrent operating lease liabilities	35,737	28,880
Total operating lease liabilities	43,033	35,377
Finance leases:
Property and equipment, gross	32,119	68,982
Less accumulated depreciation	$ (14,992)	$ (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 and equipment, net	$ 17,127	$ 37,578
Finance Lease, Liability, Current, Statement of Financial Position [Extensible List]	Accrued expenses	Accrued expenses
Current finance lease liabilities	$ 6,959	$ 17,624
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	Other noncurrent liabilities	Other noncurrent liabilities
Long-term finance lease liabilities	$ 7,167	$ 14,982
Total finance lease liabilities	$ 14,126	$ 32,606
Weighted average remaining lease term (years):
Operating leases	9 years 1 month 6 days	9 years 8 months 12 days
Finance lease	2 years 9 months 18 days	2 years 3 months 18 days
Weighted average discount rate:
Operating leases	4.70%	4.40%
Finance lease	5.30%	5.20%
Operating Leases
2023	$ 9,061
2024	7,996
2025	6,199
2026	4,959
2027	4,154
Thereafter	21,006
Total lease payments	53,375
Less imputed interest	(10,342)
Finance Leases
2023	7,443
2024	2,829
2025	2,415
2026	990
2027	760
Thereafter	1,083
Total lease payments	15,520
Less imputed interest	(1,394)
Summit Materials, LLC
Lease, Cost [Abstract]
Operating lease cost	9,543	$ 10,650	10,134
Variable lease cost	243	382	316
Short-term lease cost	42,320	42,764	44,066
Financing lease cost:
Amortization of right-of-use assets	5,659	9,902	12,598
Interest on lease liabilities	1,081	2,097	3,068
Total lease cost	58,846	65,795	$ 70,182
Operating leases:
Operating lease right-of-use assets	37,889	30,150
Current operating lease liabilities	7,296	6,497
Noncurrent operating lease liabilities	35,737	28,880
Total operating lease liabilities	43,033	35,377
Finance leases:
Property and equipment, gross	32,119	68,982
Less accumulated depreciation	$ (14,992)	$ (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 and equipment, net	$ 17,127	$ 37,578
Finance Lease, Liability, Current, Statement of Financial Position [Extensible List]	Accrued expenses	Accrued expenses
Current finance lease liabilities	$ 6,959	$ 17,624
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	Other noncurrent liabilities	Other noncurrent liabilities
Long-term finance lease liabilities	$ 7,167	$ 14,982
Total finance lease liabilities	$ 14,126	$ 32,606
Weighted average remaining lease term (years):
Operating leases	9 years 1 month 6 days	9 years 8 months 12 days
Finance lease	2 years 9 months 18 days	2 years 3 months 18 days
Weighted average discount rate:
Operating leases	4.70%	4.40%
Finance lease	5.30%	5.20%
Operating Leases
2023	$ 9,061
2024	7,996
2025	6,199
2026	4,959
2027	4,154
Thereafter	21,006
Total lease payments	53,375
Less imputed interest	(10,342)
Finance Leases
2023	7,443
2024	2,829
2025	2,415
2026	990
2027	760
Thereafter	1,083
Total lease payments	15,520
Less imputed interest	$ (1,394)

Leases - Narrative (Detail)

Leases - Narrative (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021
Operating Leased Assets [Line Items]
Royalty expense recorded in cost of revenue	$ 33.5	$ 34.8	$ 29.2
Summit Materials, LLC
Operating Leased Assets [Line Items]
Royalty expense recorded in cost of revenue	$ 33.5	$ 34.8	$ 29.2

Leases - Schedule of Minimum Co

Leases - Schedule of Minimum Contractual Agreements Under Royalty Agreements (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Royalty Agreements
2023	$ 10,794
2024	10,431
2025	10,202
2026	9,060
2027	8,468
Summit Materials, LLC
Royalty Agreements
2023	10,794
2024	10,431
2025	10,202
2026	9,060
2027	$ 8,468

Fair Value of Financial Instr_2

Fair Value of Financial Instruments - Fair Value Measurements (Details) - Level 3 - USD ($) $ in Thousands	Dec. 31, 2022	Jan. 01, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Current portion of acquisition-related liabilities and Accrued expenses - Contingent consideration	$ 336	$ 129
Acquisition-related liabilities and Other noncurrent liabilities - Contingent consideration	4,981	1,239
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	336	129
Acquisition-related liabilities and Other noncurrent liabilities - Contingent consideration	$ 4,981	$ 1,239

Fair Value of Financial Instr_3

Fair Value of Financial Instruments - Carrying Value and Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Jan. 01, 2022
Financial Instruments
Current portion of debt	$ 5,096	$ 6,354
Summit Materials, LLC
Financial Instruments
Current portion of debt	5,096	6,354
Level 1 | Fair Value
Financial Instruments
Long-term debt	1,447,673	1,653,085
Current portion of debt	5,100	6,400
Level 1 | Carrying Value
Financial Instruments
Long-term debt	1,504,549	1,609,298
Level 1 | Summit Materials, LLC
Financial Instruments
Current portion of debt	5,100	6,400
Level 1 | Summit Materials, LLC | Fair Value
Financial Instruments
Long-term debt	1,447,673	1,653,085
Level 1 | Summit Materials, LLC | Carrying Value
Financial Instruments
Long-term debt	1,504,549	1,609,298
Level 3 | Fair Value
Financial Instruments
Current portion of deferred consideration and noncompete obligations	13,382	12,981
Long term portion of deferred consideration and noncompete obligations	24,070	32,130
Level 3 | Carrying Value
Financial Instruments
Current portion of deferred consideration and noncompete obligations	13,382	12,981
Long term portion of deferred consideration and noncompete obligations	24,070	32,130
Level 3 | Summit Materials, LLC | Fair Value
Financial Instruments
Current portion of deferred consideration and noncompete obligations	13,382	12,981
Long term portion of deferred consideration and noncompete obligations	24,070	32,130
Level 3 | Summit Materials, LLC | Carrying Value
Financial Instruments
Current portion of deferred consideration and noncompete obligations	13,382	12,981
Long term portion of deferred consideration and noncompete obligations	$ 24,070	$ 32,130

Fair Value of Financial Instr_4

Fair Value of Financial Instruments - Narrative (Details) - Discount Rate - Level 3	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Discount rate	0.095
Summit Materials, LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Discount rate	0.095

Segment Information - Narrative

Segment Information - Narrative (Details)	12 Months Ended
	Dec. 31, 2022 segment
Segment Reporting Information [Line Items]
Number of operating segments	3
Number of reportable segments	3
Summit Materials, LLC
Segment Reporting Information [Line Items]
Number of operating segments	3
Number of reportable segments	3

Segment Information - Financial

Segment Information - Financial Data (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Oct. 02, 2021	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021
Segment Reporting Information [Line Items]
Revenue		$ 2,412,522	$ 2,409,669	$ 2,332,451
Income from operations before taxes		361,488	198,637	129,055
Interest expense		86,969	92,240	103,595
Depreciation, depletion and amortization		197,837	226,442	218,682
Accretion		2,613	2,924	2,638
Loss on debt financings	$ 6,000	1,737	6,016	4,064
Tax receivable agreement expense (benefit)		1,566	(6,779)	(7,559)
Loss (gain) on sale of businesses		(172,389)	(20,011)	0
Non-cash compensation		18,347	19,705	28,857
Other		(6,692)	908	2,957
Total Adjusted EBITDA		491,476	520,082	482,289
Total purchases of property, plant and equipment		266,733	211,982	177,249
Total depreciation, depletion, amortization and accretion		200,450	229,366	221,320
Total assets		4,255,692	4,239,125	4,308,011
Operating segment
Segment Reporting Information [Line Items]
Total purchases of property, plant and equipment		252,358	210,745	175,099
Total depreciation, depletion, amortization and accretion		197,217	225,117	217,338
Total assets		3,590,603	3,649,022	3,657,959
Corporate and other
Segment Reporting Information [Line Items]
Total Adjusted EBITDA		(43,866)	(50,120)	(43,994)
Total purchases of property, plant and equipment		14,375	1,237	2,150
Total depreciation, depletion, amortization and accretion		3,233	4,249	3,982
Total assets		665,089	590,103	650,052
West
Segment Reporting Information [Line Items]
Revenue		1,390,307	1,262,061	1,262,196
West | Operating segment
Segment Reporting Information [Line Items]
Total Adjusted EBITDA		280,557	271,560	271,052
Total purchases of property, plant and equipment		123,085	94,056	67,500
Total depreciation, depletion, amortization and accretion		97,892	99,470	93,866
Total assets		1,565,776	1,512,298	1,503,382
East
Segment Reporting Information [Line Items]
Revenue		664,479	849,374	799,633
Loss (gain) on sale of businesses		(172,400)
East | Operating segment
Segment Reporting Information [Line Items]
Total Adjusted EBITDA		129,203	181,483	162,275
Total purchases of property, plant and equipment		84,323	89,727	92,528
Total depreciation, depletion, amortization and accretion		63,297	86,623	86,205
Total assets		1,151,223	1,292,638	1,303,742
Cement
Segment Reporting Information [Line Items]
Revenue		357,736	298,234	270,622
Cement | Operating segment
Segment Reporting Information [Line Items]
Total Adjusted EBITDA		125,582	117,159	92,956
Total purchases of property, plant and equipment		44,950	26,962	15,071
Total depreciation, depletion, amortization and accretion		36,028	39,024	37,267
Total assets		873,604	844,086	850,835
Summit Materials, LLC
Segment Reporting Information [Line Items]
Revenue		2,412,522	2,409,669	2,332,451
Income from operations before taxes		362,722	191,920	121,800
Interest expense		86,969	92,178	103,291
Depreciation, depletion and amortization		197,837	226,442	218,682
Accretion		2,613	2,924	2,638
Loss on debt financings		1,737	6,016	4,064
Loss (gain) on sale of businesses		(172,389)	(20,011)	0
Non-cash compensation		18,347	19,705	28,857
Other		(6,360)	908	2,957
Total Adjusted EBITDA		491,476	520,082	482,289
Total purchases of property, plant and equipment		266,733	211,982	177,249
Total depreciation, depletion, amortization and accretion		200,450	229,366	221,320
Total assets		4,119,706	4,035,559	4,077,134
Summit Materials, LLC | Operating segment
Segment Reporting Information [Line Items]
Total purchases of property, plant and equipment		252,358	210,745	175,099
Total depreciation, depletion, amortization and accretion		197,217	225,117	217,338
Total assets		3,590,603	3,649,022	3,657,959
Summit Materials, LLC | Corporate and other
Segment Reporting Information [Line Items]
Total Adjusted EBITDA		(43,866)	(50,120)	(43,994)
Total purchases of property, plant and equipment		14,375	1,237	2,150
Total depreciation, depletion, amortization and accretion		3,233	4,249	3,982
Total assets		529,103	386,537	419,175
Summit Materials, LLC | West
Segment Reporting Information [Line Items]
Revenue		1,390,307	1,262,061	1,262,196
Summit Materials, LLC | West | Operating segment
Segment Reporting Information [Line Items]
Total Adjusted EBITDA		280,557	271,560	271,052
Total purchases of property, plant and equipment		123,085	94,056	67,500
Total depreciation, depletion, amortization and accretion		97,892	99,470	93,866
Total assets		1,565,776	1,512,298	1,503,382
Summit Materials, LLC | East
Segment Reporting Information [Line Items]
Revenue		664,479	849,374	799,633
Loss (gain) on sale of businesses			(172,400)
Summit Materials, LLC | East | Operating segment
Segment Reporting Information [Line Items]
Total Adjusted EBITDA		129,203	181,483	162,275
Total purchases of property, plant and equipment		84,323	89,727	92,528
Total depreciation, depletion, amortization and accretion		63,297	86,623	86,205
Total assets		1,151,223	1,292,638	1,303,742
Summit Materials, LLC | Cement
Segment Reporting Information [Line Items]
Revenue		357,736	298,234	270,622
Summit Materials, LLC | Cement | Operating segment
Segment Reporting Information [Line Items]
Total Adjusted EBITDA		125,582	117,159	92,956
Total purchases of property, plant and equipment		44,950	26,962	15,071
Total depreciation, depletion, amortization and accretion		36,028	39,024	37,267
Total assets		$ 873,604	$ 844,086	$ 850,835

Senior Notes' Guarantor and N_3

Senior Notes' Guarantor and Non-Guarantor Financial Information - Schedule of Condensed Consolidating Balance Sheets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Current assets:
Cash and cash equivalents	$ 520,451	$ 380,961
Accounts receivable, net	256,669	287,226
Costs and estimated earnings in excess of billings	6,510	7,600
Inventories	212,491	180,760
Other current assets	20,787	11,827
Total current assets	1,018,376	869,610
Property, plant and equipment, net	1,813,702	1,842,908
Goodwill	1,132,546	1,163,750	$ 1,201,291
Intangible assets, net	71,384	69,396
Operating lease right-of-use assets	37,889	30,150
Other assets	44,809	58,745
Total assets	4,255,692	4,239,125	4,308,011
Current liabilities:
Current portion of debt	5,096	6,354
Current portion of acquisition-related liabilities	13,718	13,110
Accounts payable	104,031	128,232
Accrued expenses	119,967	147,476
Current operating lease liabilities	7,296	6,497
Billings in excess of costs and estimated earnings	5,739	7,401
Total current liabilities	255,847	309,070
Long-term debt	1,488,569	1,591,019
Acquisition-related liabilities	29,051	33,369
Noncurrent operating lease liabilities	35,737	28,880
Other noncurrent liabilities	106,686	127,027
Total liabilities	2,243,702	2,415,913
Total liabilities and stockholders' equity / member's interest	4,255,692	4,239,125
Summit Materials, LLC
Current assets:
Cash and cash equivalents	520,451	380,961
Accounts receivable, net	256,669	287,226
Intercompany receivables	0	0
Costs and estimated earnings in excess of billings	6,510	7,600
Inventories	212,491	180,760
Other current assets	22,255	13,063
Other current assets	20,787	11,827
Total current assets	1,018,376	869,610
Property, plant and equipment, net	1,813,702	1,842,908
Goodwill	1,133,546	1,164,750	1,202,291
Intangible assets, net	71,384	69,396
Operating lease right-of-use assets	37,889	30,150
Other assets	44,809	58,745
Total assets	4,119,706	4,035,559	4,077,134
Current liabilities:
Current portion of debt	5,096	6,354
Current portion of acquisition-related liabilities	13,718	13,110
Accounts payable	104,430	128,843
Accrued expenses	120,708	148,136
Current operating lease liabilities	7,296	6,497
Intercompany payables	0	0
Billings in excess of costs and estimated earnings	5,739	7,401
Total current liabilities	256,987	310,341
Long-term debt	1,488,569	1,591,019
Acquisition-related liabilities	29,051	33,369
Noncurrent operating lease liabilities	35,737	28,880
Other noncurrent liabilities	166,212	187,006
Total liabilities	1,976,556	2,150,615
Total member's interest	2,143,150	1,884,944	$ 1,662,768	$ 1,513,150
Total liabilities and stockholders' equity / member's interest	4,119,706	4,035,559
Summit Materials, LLC | Eliminations
Current assets:
Cash and cash equivalents	(7,018)	(4,684)
Accounts receivable, net	(25)	59
Intercompany receivables	(2,267,134)	(2,113,528)
Costs and estimated earnings in excess of billings	0	0
Inventories	0	0
Other current assets	0	0
Total current assets	(2,274,177)	(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	(4,760,543)	(4,579,370)
Total assets	(7,034,720)	(6,697,523)
Current liabilities:
Current portion of debt	0	0
Current portion of acquisition-related liabilities	0	0
Accounts payable	(25)	59
Accrued expenses	(7,018)	(4,684)
Current operating lease liabilities	0	0
Intercompany payables	(2,267,134)	(2,113,528)
Billings in excess of costs and estimated earnings	0	0
Total current liabilities	(2,274,177)	(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	(2,438,598)	(2,282,574)
Total member's interest	(4,596,122)	(4,414,949)
Total liabilities and stockholders' equity / member's interest	(7,034,720)	(6,697,523)
Issuers | Summit Materials, LLC | Reportable Legal Entities
Current assets:
Cash and cash equivalents	498,307	365,044
Accounts receivable, net	1,528	94
Intercompany receivables	329,744	366,619
Costs and estimated earnings in excess of billings	0	0
Inventories	0	0
Other current assets	4,755	3,036
Total current assets	834,334	734,793
Property, plant and equipment, net	21,306	10,013
Goodwill	0	0
Intangible assets, net	0	0
Operating lease right-of-use assets	4,665	5,612
Other assets	4,599,488	4,417,039
Total assets	5,459,793	5,167,457
Current liabilities:
Current portion of debt	5,096	6,354
Current portion of acquisition-related liabilities	0	0
Accounts payable	3,553	6,284
Accrued expenses	54,417	55,440
Current operating lease liabilities	921	780
Intercompany payables	1,750,352	1,607,816
Billings in excess of costs and estimated earnings	0	0
Total current liabilities	1,814,339	1,676,674
Long-term debt	1,488,569	1,591,019
Acquisition-related liabilities	0	0
Noncurrent operating lease liabilities	8,726	9,647
Other noncurrent liabilities	5,009	5,173
Total liabilities	3,316,643	3,282,513
Total member's interest	2,143,150	1,884,944
Total liabilities and stockholders' equity / member's interest	5,459,793	5,167,457
100% Owned Guarantors | Summit Materials, LLC | Reportable Legal Entities
Current assets:
Cash and cash equivalents	2,864	2,264
Accounts receivable, net	233,039	264,888
Intercompany receivables	1,937,390	1,746,909
Costs and estimated earnings in excess of billings	5,861	6,942
Inventories	206,418	175,211
Other current assets	16,341	8,920
Total current assets	2,401,913	2,205,134
Property, plant and equipment, net	1,710,972	1,742,721
Goodwill	1,076,935	1,104,019
Intangible assets, net	66,972	64,466
Operating lease right-of-use assets	28,310	19,693
Other assets	204,644	220,500
Total assets	5,489,746	5,356,533
Current liabilities:
Current portion of debt	0	0
Current portion of acquisition-related liabilities	13,718	13,110
Accounts payable	93,096	114,405
Accrued expenses	70,433	94,858
Current operating lease liabilities	5,637	5,053
Intercompany payables	513,494	502,334
Billings in excess of costs and estimated earnings	4,956	6,960
Total current liabilities	701,334	736,720
Long-term debt	0	0
Acquisition-related liabilities	29,051	33,369
Noncurrent operating lease liabilities	22,871	15,101
Other noncurrent liabilities	208,185	227,348
Total liabilities	961,441	1,012,538
Total member's interest	4,528,305	4,343,995
Total liabilities and stockholders' equity / member's interest	5,489,746	5,356,533
Non-Guarantors | Summit Materials, LLC | Reportable Legal Entities
Current assets:
Cash and cash equivalents	26,298	18,337
Accounts receivable, net	22,127	22,185
Intercompany receivables	0	0
Costs and estimated earnings in excess of billings	649	658
Inventories	6,073	5,549
Other current assets	1,159	1,107
Total current assets	56,306	47,836
Property, plant and equipment, net	81,424	90,174
Goodwill	56,611	60,731
Intangible assets, net	4,412	4,930
Operating lease right-of-use assets	4,914	4,845
Other assets	1,220	576
Total assets	204,887	209,092
Current liabilities:
Current portion of debt	0	0
Current portion of acquisition-related liabilities	0	0
Accounts payable	7,806	8,095
Accrued expenses	2,876	2,522
Current operating lease liabilities	738	664
Intercompany payables	3,288	3,378
Billings in excess of costs and estimated earnings	783	441
Total current liabilities	15,491	15,100
Long-term debt	0	0
Acquisition-related liabilities	0	0
Noncurrent operating lease liabilities	4,140	4,132
Other noncurrent liabilities	117,439	118,906
Total liabilities	137,070	138,138
Total member's interest	67,817	70,954
Total liabilities and stockholders' equity / member's interest	$ 204,887	$ 209,092

Senior Notes' Guarantor and N_4

Senior Notes' Guarantor and Non-Guarantor Financial Information - Schedule of Condensed Consolidating Statements of Operations and Comprehensive Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021
Condensed Financial Statements, Captions [Line Items]
Revenue	$ 2,412,522	$ 2,409,669	$ 2,332,451
Cost of revenue	1,763,177	1,736,410	1,710,654
Depreciation, depletion, amortization and accretion	200,450	229,366	221,320
Operating income	269,047	253,065	225,173
Loss (gain) on sale of businesses	(172,389)	(20,011)	0
Income from operations before taxes	361,488	198,637	129,055
Income tax expense (benefit)	85,545	44,356	(12,185)
Net income attributable to Summit Inc/LLC	272,145	152,184	137,967
Comprehensive income (loss) income attributable to member of Summit Materials, LLC	268,146	154,064	139,722
Summit Materials, LLC
Condensed Financial Statements, Captions [Line Items]
Revenue	2,412,522	2,409,669	2,332,451
Cost of revenue	1,763,177	1,736,410	1,710,654
General and administrative expenses	179,848	190,828	175,304
Depreciation, depletion, amortization and accretion	200,450	229,366	221,320
Operating income	269,047	253,065	225,173
Other (income) loss, net	(8,255)	(11,022)	82
Interest expense (income)	86,969	92,178	103,291
Loss (gain) on sale of businesses	(172,389)	(20,011)	0
Income from operations before taxes	362,722	191,920	121,800
Income tax expense (benefit)	16,585	20,949	1,063
Net income attributable to Summit Inc/LLC	346,137	170,971	120,737
Comprehensive income (loss) income attributable to member of Summit Materials, LLC	340,787	173,528	123,125
Summit Materials, LLC | Eliminations
Condensed Financial Statements, Captions [Line Items]
Revenue	(9,553)	(13,866)	(17,166)
Cost of revenue	(9,553)	(13,866)	(17,166)
General and administrative expenses	0	0	0
Depreciation, depletion, amortization and accretion	0	0	0
Operating income	0	0	0
Other (income) loss, net	419,305	388,440	331,667
Interest expense (income)	0	0	0
Loss (gain) on sale of businesses	0	0
Income from operations before taxes	(419,305)	(388,440)	(331,667)
Income tax expense (benefit)	0	0	0
Net income attributable to Summit Inc/LLC	(419,305)	(388,440)	(331,667)
Comprehensive income (loss) income attributable to member of Summit Materials, LLC	(424,655)	(385,883)	(329,279)
Summit Materials, LLC | Issuers | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Revenue	0	0	0
Cost of revenue	0	0	0
General and administrative expenses	63,279	70,384	72,504
Depreciation, depletion, amortization and accretion	3,232	4,249	3,983
Operating income	(66,511)	(74,633)	(76,487)
Other (income) loss, net	(425,356)	(382,983)	(328,914)
Interest expense (income)	141,892	135,206	130,176
Loss (gain) on sale of businesses	(131,437)	0
Income from operations before taxes	348,390	173,144	122,251
Income tax expense (benefit)	2,253	2,173	1,514
Net income attributable to Summit Inc/LLC	346,137	170,971	120,737
Comprehensive income (loss) income attributable to member of Summit Materials, LLC	340,787	173,528	123,125
Summit Materials, LLC | 100% Owned Guarantors | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Revenue	2,297,761	2,307,127	2,259,865
Cost of revenue	1,683,024	1,665,196	1,663,957
General and administrative expenses	110,141	116,374	96,526
Depreciation, depletion, amortization and accretion	185,883	213,900	210,038
Operating income	318,713	311,657	289,344
Other (income) loss, net	(1,850)	(15,891)	(2,473)
Interest expense (income)	(60,403)	(48,529)	(31,402)
Loss (gain) on sale of businesses	(40,952)	(20,011)
Income from operations before taxes	421,918	396,088	323,219
Income tax expense (benefit)	11,307	16,079	(4,737)
Net income attributable to Summit Inc/LLC	410,611	380,009	327,956
Comprehensive income (loss) income attributable to member of Summit Materials, LLC	404,130	378,706	330,185
Summit Materials, LLC | Non-Guarantors | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Revenue	124,314	116,408	89,752
Cost of revenue	89,706	85,080	63,863
General and administrative expenses	6,428	4,070	6,274
Depreciation, depletion, amortization and accretion	11,335	11,217	7,299
Operating income	16,845	16,041	12,316
Other (income) loss, net	(354)	(588)	(198)
Interest expense (income)	5,480	5,501	4,517
Loss (gain) on sale of businesses	0	0
Income from operations before taxes	11,719	11,128	7,997
Income tax expense (benefit)	3,025	2,697	4,286
Net income attributable to Summit Inc/LLC	8,694	8,431	3,711
Comprehensive income (loss) income attributable to member of Summit Materials, LLC	$ 20,525	$ 7,177	$ (906)

Senior Notes' Guarantor and N_5

Senior Notes' Guarantor and Non-Guarantor Financial Information - Schedule of Condensed Consolidating Statements of Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021
Condensed Financial Statements, Captions [Line Items]
Net cash (used in) provided by operating activities	$ 284,098	$ 361,929	$ 408,869
Cash flows from investing activities:
Acquisitions, net of cash acquired	(22,730)	(19,513)	(123,477)
Purchase of property, plant and equipment	(266,733)	(211,982)	(177,249)
Proceeds from the sale of property, plant, and equipment	15,374	11,674	14,018
Proceeds from sale of businesses	373,073	128,337	0
Other	(3,162)	236	1,121
Net cash provided by (used in) investing activities	95,822	(91,248)	(285,587)
Cash flows from financing activities:
Net proceeds from debt issuance	0	0	700,000
Payments on long-term debt	(122,536)	(329,010)	(674,045)
Payments on acquisition-related liabilities	(13,428)	(10,360)	(33,257)
Debt issuance costs	(1,557)	0	(9,605)
Distributions from partnership	(678)	0	0
Other	(27)	(1,008)	(907)
Net cash used in financing activities	(238,993)	(307,927)	(16,771)
Impact of foreign currency on cash	(1,437)	26	351
Net increase (decrease) in cash	139,490	(37,220)	106,862
Cash and cash equivalents—beginning of period	380,961	418,181	311,319
Cash and cash equivalents—end of period	520,451	380,961	418,181
Summit Materials, LLC
Condensed Financial Statements, Captions [Line Items]
Net cash (used in) provided by operating activities	283,553	361,929	408,869
Cash flows from investing activities:
Acquisitions, net of cash acquired	(22,730)	(19,513)	(123,477)
Purchase of property, plant and equipment	(266,733)	(211,982)	(177,249)
Proceeds from the sale of property, plant, and equipment	15,374	11,674	14,018
Proceeds from sale of businesses	373,073	128,337	0
Other	(3,162)	236	1,121
Net cash provided by (used in) investing activities	95,822	(91,248)	(285,587)
Cash flows from financing activities:
Proceeds from investment by member	(41,508)	32,451	1,043
Net proceeds from debt issuance	0	0	700,000
Loans received from and payments made on loans from other Summit Companies	0	0	0
Payments on long-term debt	(122,536)	(329,010)	(674,045)
Payments on acquisition-related liabilities	(13,428)	(7,860)	(30,757)
Debt issuance costs	(1,557)	0	(9,605)
Distributions from partnership	(59,392)	(2,500)	(2,500)
Other	(27)	(1,008)	(907)
Net cash used in financing activities	(238,448)	(307,927)	(16,771)
Impact of foreign currency on cash	(1,437)	26	351
Net increase (decrease) in cash	139,490	(37,220)	106,862
Cash and cash equivalents—beginning of period	380,961	418,181	311,319
Cash and cash equivalents—end of period	520,451	380,961	418,181
Summit Materials, LLC | Eliminations
Condensed Financial Statements, Captions [Line Items]
Net cash (used in) provided by operating activities	0	0	0
Cash flows from investing activities:
Acquisitions, net of cash acquired	0	0	0
Purchase of property, plant and equipment	0	0	0
Proceeds from the sale of property, plant, and equipment	0	0	0
Proceeds from sale of businesses	0	0
Other	0	0	0
Net cash provided by (used in) investing activities	0	0	0
Cash flows from financing activities:
Proceeds from investment by member	0	0	0
Net proceeds from debt issuance			0
Loans received from and payments made on loans from other Summit Companies	(2,334)	(1,043)	2,836
Payments on long-term debt	0	0	0
Payments on acquisition-related liabilities	0	0	0
Debt issuance costs	0		0
Distributions from partnership	0	0	0
Other	0	0	0
Net cash used in financing activities	(2,334)	(1,043)	2,836
Impact of foreign currency on cash	0	0	0
Net increase (decrease) in cash	(2,334)	(1,043)	2,836
Cash and cash equivalents—beginning of period	(4,684)	(3,641)	(6,477)
Cash and cash equivalents—end of period	(7,018)	(4,684)	(3,641)
Issuers | Summit Materials, LLC | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Net cash (used in) provided by operating activities	(126,319)	(136,008)	(135,895)
Cash flows from investing activities:
Acquisitions, net of cash acquired	0	0	0
Purchase of property, plant and equipment	(14,374)	(1,237)	(2,150)
Proceeds from the sale of property, plant, and equipment	0	0	0
Proceeds from sale of businesses	5,924	0
Other	0	0	0
Net cash provided by (used in) investing activities	(8,450)	(1,237)	(2,150)
Cash flows from financing activities:
Proceeds from investment by member	(64,238)	29,685	(91,142)
Net proceeds from debt issuance			700,000
Loans received from and payments made on loans from other Summit Companies	498,688	381,393	298,656
Payments on long-term debt	(105,496)	(306,355)	(657,942)
Payments on acquisition-related liabilities	0	0	0
Debt issuance costs	(1,557)		(9,605)
Distributions from partnership	(59,392)	(2,500)	(2,500)
Other	27	(1,008)	(822)
Net cash used in financing activities	268,032	101,215	236,645
Impact of foreign currency on cash	0	0	0
Net increase (decrease) in cash	133,263	(36,030)	98,600
Cash and cash equivalents—beginning of period	365,044	401,074	302,474
Cash and cash equivalents—end of period	498,307	365,044	401,074
100% Owned Guarantors | Summit Materials, LLC | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Net cash (used in) provided by operating activities	386,579	471,106	502,595
Cash flows from investing activities:
Acquisitions, net of cash acquired	(22,730)	(19,513)	(92,085)
Purchase of property, plant and equipment	(243,522)	(201,038)	(173,228)
Proceeds from the sale of property, plant, and equipment	14,864	10,894	13,935
Proceeds from sale of businesses	367,149	128,337
Other	(3,162)	236	1,121
Net cash provided by (used in) investing activities	112,599	(81,084)	(250,257)
Cash flows from financing activities:
Proceeds from investment by member	22,730	2,766	87,925
Net proceeds from debt issuance			0
Loans received from and payments made on loans from other Summit Companies	(490,786)	(370,940)	(288,711)
Payments on long-term debt	(17,040)	(22,011)	(15,911)
Payments on acquisition-related liabilities	(13,428)	(7,860)	(30,757)
Debt issuance costs	0		0
Distributions from partnership	0	0	0
Other	(54)	0	(85)
Net cash used in financing activities	(498,578)	(398,045)	(247,539)
Impact of foreign currency on cash	0	0	0
Net increase (decrease) in cash	600	(8,023)	4,799
Cash and cash equivalents—beginning of period	2,264	10,287	5,488
Cash and cash equivalents—end of period	2,864	2,264	10,287
Non-Guarantors | Summit Materials, LLC | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Net cash (used in) provided by operating activities	23,293	26,831	42,169
Cash flows from investing activities:
Acquisitions, net of cash acquired	0	0	(31,392)
Purchase of property, plant and equipment	(8,837)	(9,707)	(1,871)
Proceeds from the sale of property, plant, and equipment	510	780	83
Proceeds from sale of businesses	0	0
Other	0	0	0
Net cash provided by (used in) investing activities	(8,327)	(8,927)	(33,180)
Cash flows from financing activities:
Proceeds from investment by member	0	0	4,260
Net proceeds from debt issuance			0
Loans received from and payments made on loans from other Summit Companies	(5,568)	(9,410)	(12,781)
Payments on long-term debt	0	(644)	(192)
Payments on acquisition-related liabilities	0	0	0
Debt issuance costs	0		0
Distributions from partnership	0	0	0
Other	0	0	0
Net cash used in financing activities	(5,568)	(10,054)	(8,713)
Impact of foreign currency on cash	(1,437)	26	351
Net increase (decrease) in cash	7,961	7,876	627
Cash and cash equivalents—beginning of period	18,337	10,461	9,834
Cash and cash equivalents—end of period	$ 26,298	$ 18,337	$ 10,461