Summit Materials (SUM) 10-K 15 Feb 24 2023 FY Annual report Financial data

Cover

Cover - USD ($) $ in Billions	12 Months Ended
	Dec. 30, 2023	Feb. 12, 2024	Jul. 01, 2023
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 30, 2023
Current Fiscal Year End Date	--12-30
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
Document Financial Statement Error Correction [Flag]	false
Entity Public Float			$ 4.5
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 2024 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	2023
Document Fiscal Period Focus	FY
Common Class A
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		174,267,964
Common Class B
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		99
Summit Materials, LLC
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 30, 2023
Current Fiscal Year End Date	--12-30
Document Transition Report	false
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 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
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
Document Financial Statement Error Correction [Flag]	false
Entity Central Index Key	0001571371
Amendment Flag	false
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY

Audit Information

Audit Information	12 Months Ended
	Dec. 30, 2023
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. 30, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 374,162	$ 520,451
Restricted cash	800,000	0
Accounts receivable, net	287,252	256,669
Costs and estimated earnings in excess of billings	10,289	6,510
Inventories	241,350	212,491
Other current assets	17,937	20,787
Current assets held for sale	1,134	1,468
Total current assets	1,732,124	1,018,376
Property, plant and equipment, net	1,976,820	1,813,702
Goodwill	1,224,861	1,132,546
Intangible assets, net	68,081	71,384
Deferred tax assets	52,009	136,986
Operating lease right-of-use assets	36,553	37,889
Other assets	59,134	44,809
Total assets	5,149,582	4,255,692
Current liabilities:
Current portion of debt	3,822	5,096
Current portion of acquisition-related liabilities	7,007	13,718
Accounts payable	123,621	104,031
Accrued expenses	171,691	119,967
Current operating lease liabilities	8,596	7,296
Billings in excess of costs and estimated earnings	8,228	5,739
Total current liabilities	322,965	255,847
Long-term debt	2,283,639	1,488,569
Acquisition-related liabilities	28,021	29,051
Tax receivable agreement liability	41,276	327,812
Noncurrent operating lease liabilities	33,230	35,737
Other noncurrent liabilities	123,871	106,686
Total liabilities	2,833,002	2,243,702
Commitments and contingencies (see note 16)
Stockholders' equity / Member's interest
Additional paid-in capital	1,421,813	1,404,122
Accumulated earnings	876,751	590,895
Accumulated other comprehensive income	7,275	3,084
Stockholders’ equity	2,307,035	1,999,286
Noncontrolling interest in Summit Holdings	9,545	12,704
Total stockholders’ equity	2,316,580	2,011,990
Total liabilities and stockholders’ equity	5,149,582	4,255,692
Common Class A
Stockholders' equity / Member's interest
Common stock	1,196	1,185
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. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
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)	119,529,380	118,408,655	120,684,322
Common stock, shares outstanding (in shares)	119,529,380	118,408,655
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. 30, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 374,162	$ 520,451
Accounts receivable, net	287,252	256,669
Costs and estimated earnings in excess of billings	10,289	6,510
Inventories	241,350	212,491
Other current assets	17,937	20,787
Current assets held for sale	1,134	1,468
Total current assets	1,732,124	1,018,376
Property, plant and equipment, net	1,976,820	1,813,702
Goodwill	1,224,861	1,132,546
Intangible assets, net	68,081	71,384
Operating lease right-of-use assets	36,553	37,889
Other assets	59,134	44,809
Total assets	5,149,582	4,255,692
Current liabilities:
Current portion of debt	3,822	5,096
Current portion of acquisition-related liabilities	7,007	13,718
Accounts payable	123,621	104,031
Accrued expenses	171,691	119,967
Current operating lease liabilities	8,596	7,296
Billings in excess of costs and estimated earnings	8,228	5,739
Total current liabilities	322,965	255,847
Long-term debt	2,283,639	1,488,569
Acquisition-related liabilities	28,021	29,051
Noncurrent operating lease liabilities	33,230	35,737
Other noncurrent liabilities	123,871	106,686
Total liabilities	2,833,002	2,243,702
Commitments and contingencies (see note 15)
Stockholders' equity / Member's interest
Accumulated earnings	876,751	590,895
Accumulated other comprehensive income	7,275	3,084
Total liabilities and stockholders’ equity	5,149,582	4,255,692
Summit Materials, LLC
Current assets:
Cash and cash equivalents	355,669	520,451
Restricted cash	800,000	0
Accounts receivable, net	287,252	256,669
Costs and estimated earnings in excess of billings	10,289	6,510
Inventories	241,350	212,491
Other current assets	17,937	20,787
Current assets held for sale	1,134	1,468
Current portion of tax receivable agreement interests	6,318	0
Total current assets	1,719,949	1,018,376
Property, plant and equipment, net	1,976,820	1,813,702
Goodwill	1,225,861	1,133,546
Intangible assets, net	68,081	71,384
Operating lease right-of-use assets	36,553	37,889
Other assets	59,134	44,809
Tax receivable agreement interest, net of current portion	126,131	0
Total assets	5,212,529	4,119,706
Current liabilities:
Current portion of debt	3,822	5,096
Current portion of acquisition-related liabilities	7,007	13,718
Accounts payable	123,621	104,430
Accrued expenses	172,934	120,708
Current operating lease liabilities	8,596	7,296
Billings in excess of costs and estimated earnings	8,228	5,739
Total current liabilities	324,208	256,987
Long-term debt	2,283,639	1,488,569
Acquisition-related liabilities	28,021	29,051
Noncurrent operating lease liabilities	33,230	35,737
Other noncurrent liabilities	188,426	166,212
Total liabilities	2,857,524	1,976,556
Commitments and contingencies (see note 15)
Stockholders' equity / Member's interest
Members' equity	1,421,610	1,425,278
Accumulated earnings	949,204	739,248
Accumulated other comprehensive income	(15,809)	(21,376)
Total members' interest	2,355,005	2,143,150
Total liabilities and stockholders’ equity	$ 5,212,529	$ 4,119,706

Consolidated Statements of Oper

Consolidated Statements of Operations - Summit Materials Inc - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Revenue:
Revenue	$ 2,619,468	$ 2,412,522	$ 2,409,669
Cost of revenue (excluding items shown separately below):
Cost of revenue	1,862,408	1,763,177	1,736,410
General and administrative expenses	210,357	186,860	193,476
Depreciation, depletion, amortization and accretion	217,550	200,450	229,366
Transaction and integration costs	26,813	3,358	3,252
Gain on sale of property, plant and equipment	(8,290)	(10,370)	(5,900)
Operating income	310,630	269,047	253,065
Interest expense	114,155	86,969	92,240
Loss on debt financings	493	1,737	6,016
Tax receivable agreement (benefit) expense	(162,182)	1,566	(6,779)
(Gain) loss on sale of businesses	(14,966)	(172,389)	(20,011)
Other income, net	(21,334)	(10,324)	(17,038)
Income from operations before taxes	394,464	361,488	198,637
Income tax expense	104,838	85,545	44,356
Net income	289,626	275,943	154,281
Net income attributable to noncontrolling interest in Summit Holdings	3,770	3,798	2,097
Net income attributable to Summit Inc/LLC	$ 285,856	$ 272,145	$ 152,184
Common Class A
Earnings per share of Class A common stock:
Basic (USD per share)	$ 2.40	$ 2.27	$ 1.27
Diluted (USD per share)	$ 2.39	$ 2.26	$ 1.26
Weighted average shares of Class A common stock:
Basic (in shares)	118,952,933	119,747,056	119,415,448
Diluted (in shares)	119,774,766	120,628,459	120,934,992
Common Class A and Restricted Stock
Earnings per share of Class A common stock:
Basic (USD per share)	$ 2.40	$ 2.27	$ 1.27
Weighted average shares of Class A common stock:
Basic (in shares)	119,045,393	119,894,444	119,629,294
Excluding delivery and subcontract revenue
Revenue:
Revenue	$ 2,442,736	$ 2,222,084	$ 2,232,696
Cost of revenue (excluding items shown separately below):
Cost of revenue	1,685,676	1,572,739	1,559,437
Product
Revenue:
Revenue	2,137,664	1,933,530	1,923,285
Cost of revenue (excluding items shown separately below):
Cost of revenue	1,448,654	1,344,944	1,314,416
Service
Revenue:
Revenue	305,072	288,554	309,411
Cost of revenue (excluding items shown separately below):
Cost of revenue	237,022	227,795	245,021
Delivery and subcontract revenue
Revenue:
Revenue	176,732	190,438	176,973
Cost of revenue (excluding items shown separately below):
Cost of revenue	$ 176,732	$ 190,438	$ 176,973

Consolidated Statements of Op_2

Consolidated Statements of Operations - Summit Materials LLC - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Revenue:
Revenue	$ 2,619,468	$ 2,412,522	$ 2,409,669
Cost of revenue (excluding items shown separately below):
Cost of revenue	1,862,408	1,763,177	1,736,410
General and administrative expenses	210,357	186,860	193,476
Depreciation, depletion, amortization and accretion	217,550	200,450	229,366
Transaction and integration costs	26,813	3,358	3,252
Gain on sale of property, plant and equipment	(8,290)	(10,370)	(5,900)
Operating income	310,630	269,047	253,065
Interest expense	114,155	86,969	92,240
Loss on debt financings	493	1,737	6,016
(Gain) loss on sale of businesses	(14,966)	(172,389)	(20,011)
Other income, net	(21,334)	(10,324)	(17,038)
Income from operations before taxes	394,464	361,488	198,637
Income tax expense	104,838	85,545	44,356
Net income attributable to Summit Inc/LLC	285,856	272,145	152,184
Summit Materials, LLC
Revenue:
Revenue	2,619,468	2,412,522	2,409,669
Cost of revenue (excluding items shown separately below):
Cost of revenue	1,862,408	1,763,177	1,736,410
General and administrative expenses	210,357	186,860	193,476
Depreciation, depletion, amortization and accretion	217,550	200,450	229,366
Transaction and integration costs	26,813	3,358	3,252
Gain on sale of property, plant and equipment	(8,290)	(10,370)	(5,900)
Operating income	310,630	269,047	253,065
Interest expense	114,155	86,969	92,178
Loss on debt financings	493	1,737	6,016
(Gain) loss on sale of businesses	(14,966)	(172,389)	(20,011)
Other income, net	(21,268)	(9,992)	(17,038)
Income from operations before taxes	232,216	362,722	191,920
Income tax expense	22,260	16,585	20,949
Net income attributable to Summit Inc/LLC	209,956	346,137	170,971
Excluding delivery and subcontract revenue
Revenue:
Revenue	2,442,736	2,222,084	2,232,696
Cost of revenue (excluding items shown separately below):
Cost of revenue	1,685,676	1,572,739	1,559,437
Excluding delivery and subcontract revenue | Summit Materials, LLC
Revenue:
Revenue	2,442,736	2,222,084	2,232,696
Cost of revenue (excluding items shown separately below):
Cost of revenue	1,685,676	1,572,739	1,559,437
Product
Revenue:
Revenue	2,137,664	1,933,530	1,923,285
Cost of revenue (excluding items shown separately below):
Cost of revenue	1,448,654	1,344,944	1,314,416
Product | Summit Materials, LLC
Revenue:
Revenue	2,137,664	1,933,530	1,923,285
Cost of revenue (excluding items shown separately below):
Cost of revenue	1,448,654	1,344,944	1,314,416
Service
Revenue:
Revenue	305,072	288,554	309,411
Cost of revenue (excluding items shown separately below):
Cost of revenue	237,022	227,795	245,021
Service | Summit Materials, LLC
Revenue:
Revenue	305,072	288,554	309,411
Cost of revenue (excluding items shown separately below):
Cost of revenue	237,022	227,795	245,021
Delivery and subcontract revenue
Revenue:
Revenue	176,732	190,438	176,973
Cost of revenue (excluding items shown separately below):
Cost of revenue	176,732	190,438	176,973
Delivery and subcontract revenue | Summit Materials, LLC
Revenue:
Revenue	176,732	190,438	176,973
Cost of revenue (excluding items shown separately below):
Cost of revenue	$ 176,732	$ 190,438	$ 176,973

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - Summit Materials Inc - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Statement of Comprehensive Income [Abstract]
Net income	$ 289,626	$ 275,943	$ 154,281
Other comprehensive income (loss):
Postretirement liability adjustment	642	6,481	1,303
Foreign currency translation adjustment	4,925	(11,831)	1,254
Less tax effect of other comprehensive (loss) income items	(1,341)	1,291	(615)
Other comprehensive income (loss)	4,226	(4,059)	1,942
Comprehensive income	293,852	271,884	156,223
Less comprehensive income attributable to Summit Holdings	3,805	3,738	2,159
Comprehensive income attributable to Summit LLC	$ 290,047	$ 268,146	$ 154,064

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Income - Summit Materials LLC - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Net income	$ 289,626	$ 275,943	$ 154,281
Other comprehensive income (loss):
Postretirement liability adjustment	642	6,481	1,303
Foreign currency translation adjustment	4,925	(11,831)	1,254
Other comprehensive income (loss)	4,226	(4,059)	1,942
Comprehensive income attributable to Summit LLC	290,047	268,146	154,064
Summit Materials, LLC
Net income	209,956	346,137	170,971
Other comprehensive income (loss):
Postretirement liability adjustment	642	6,481	1,303
Foreign currency translation adjustment	4,925	(11,831)	1,254
Other comprehensive income (loss)	5,567	(5,350)	2,557
Comprehensive income attributable to Summit LLC	$ 215,523	$ 340,787	$ 173,528

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - Summit Materials Inc - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Cash flows from operating activities:
Net income	$ 289,626	$ 275,943	$ 154,281
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, depletion, amortization and accretion	226,614	212,501	235,278
Share-based compensation expense	20,326	18,347	19,705
Net gain on asset and business disposals	(23,259)	(182,263)	(25,559)
Non-cash loss on debt financings	161	915	2,116
Change in deferred tax asset, net	79,142	69,568	24,685
Other	(482)	(1,447)	(2,249)
Decrease (increase) in operating assets, net of acquisitions and dispositions:
Accounts receivable, net	(26,224)	10,749	(31,292)
Inventories	(26,351)	(63,247)	3,815
Costs and estimated earnings in excess of billings	(3,746)	(4,960)	(394)
Other current assets	13,500	(7,368)	(2,483)
Other assets	(33,347)	(6,946)	7,748
(Decrease) increase in operating liabilities, net of acquisitions and dispositions:
Accounts payable	5,324	(9,218)	4,593
Accrued expenses	42,327	(25,200)	(7,030)
Billings in excess of costs and estimated earnings	2,477	(768)	(7,138)
Tax receivable agreement (benefit) expense	(154,167)	1,264	4,868
Other liabilities	26,939	(3,772)	(19,015)
Net cash provided by operating activities	438,860	284,098	361,929
Cash flows from investing activities:
Acquisitions, net of cash acquired	(239,508)	(22,730)	(19,513)
Purchases of property, plant and equipment	(255,619)	(266,733)	(211,982)
Proceeds from the sale of property, plant and equipment	14,424	15,374	11,674
Proceeds from sale of businesses	65,576		128,337
Other	(5,137)	(3,162)	236
Net cash (used in) provided by investing activities	(420,264)	95,822	(91,248)
Cash flows from financing activities:
Proceeds from debt issuances	800,000	0	0
Debt issuance costs	(5,599)	(1,557)	0
Payments on debt	(10,380)	(122,536)	(329,010)
Purchase of tax receivable agreement interests	(132,449)	0	0
Payments on acquisition-related liabilities	(12,367)	(13,428)	(10,360)
Distributions from partnership	(469)	(678)	0
Repurchases of common stock	0	(100,980)	0
Proceeds from stock option exercises	247	213	32,451
Other	(5,199)	(27)	(1,008)
Net cash provided by (used in) financing activities	633,784	(238,993)	(307,927)
Impact of foreign currency on cash	1,331	(1,437)	26
Net increase in cash and cash equivalents and restricted cash	653,711	139,490	(37,220)
Cash and cash equivalents and restricted cash—beginning of period	520,451	380,961	418,181
Cash and cash equivalents and restricted cash—end of period	$ 1,174,162	$ 520,451	$ 380,961

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows - Summit Materials LLC - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Cash flows from operating activities:
Net income	$ 289,626	$ 275,943	$ 154,281
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, depletion, amortization and accretion	226,614	212,501	235,278
Share-based compensation expense	20,326	18,347	19,705
Net gain on asset and business disposals	(23,259)	(182,263)	(25,559)
Non-cash loss on debt financings	161	915	2,116
Change in deferred tax asset, net	79,142	69,568	24,685
Other	(482)	(1,447)	(2,249)
Decrease (increase) in operating assets, net of acquisitions and dispositions:
Accounts receivable, net	(26,224)	10,749	(31,292)
Inventories	(26,351)	(63,247)	3,815
Costs and estimated earnings in excess of billings	(3,746)	(4,960)	(394)
Other current assets	13,500	(7,368)	(2,483)
Other assets	(33,347)	(6,946)	7,748
(Decrease) increase in operating liabilities, net of acquisitions and dispositions:
Accounts payable	5,324	(9,218)	4,593
Accrued expenses	42,327	(25,200)	(7,030)
Billings in excess of costs and estimated earnings	2,477	(768)	(7,138)
Other liabilities	26,939	(3,772)	(19,015)
Net cash provided by operating activities	438,860	284,098	361,929
Cash flows from investing activities:
Acquisitions, net of cash acquired	(239,508)	(22,730)	(19,513)
Purchases of property, plant and equipment	(255,619)	(266,733)	(211,982)
Proceeds from the sale of property, plant and equipment	14,424	15,374	11,674
Proceeds from sale of businesses	65,576		128,337
Other	(5,137)	(3,162)	236
Net cash (used in) provided by investing activities	(420,264)	95,822	(91,248)
Cash flows from financing activities:
Proceeds from debt issuances	800,000	0	0
Debt issuance costs	(5,599)	(1,557)	0
Payments on debt	(10,380)	(122,536)	(329,010)
Purchase of tax receivable agreement interests	(132,449)	0	0
Payments on acquisition-related liabilities	(12,367)	(13,428)	(10,360)
Distributions	(469)	(678)	0
Other	(5,199)	(27)	(1,008)
Net cash provided by (used in) financing activities	633,784	(238,993)	(307,927)
Impact of foreign currency on cash	1,331	(1,437)	26
Net increase in cash and cash equivalents and restricted cash	653,711	139,490	(37,220)
Cash and cash equivalents and restricted cash—beginning of period	520,451	380,961	418,181
Cash and cash equivalents and restricted cash—end of period	1,174,162	520,451	380,961
Summit Materials, LLC
Cash flows from operating activities:
Net income	209,956	346,137	170,971
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, depletion, amortization and accretion	226,614	212,501	235,216
Share-based compensation expense	20,326	18,347	19,705
Net gain on asset and business disposals	(23,259)	(182,263)	(25,559)
Non-cash loss on debt financings	161	915	2,116
Change in deferred tax asset, net	4,702	224	12,496
Other	(482)	(1,447)	(2,249)
Decrease (increase) in operating assets, net of acquisitions and dispositions:
Accounts receivable, net	(26,224)	10,749	(31,292)
Inventories	(26,351)	(63,247)	3,815
Costs and estimated earnings in excess of billings	(3,746)	(4,960)	(394)
Other current assets	7,182	(7,368)	(2,483)
Other assets	(27,029)	(6,946)	7,748
(Decrease) increase in operating liabilities, net of acquisitions and dispositions:
Accounts payable	4,926	(9,431)	4,593
Accrued expenses	42,748	(25,118)	(6,601)
Billings in excess of costs and estimated earnings	2,477	(768)	(7,138)
Other liabilities	26,939	(3,772)	(19,015)
Net cash provided by operating activities	438,940	283,553	361,929
Cash flows from investing activities:
Acquisitions, net of cash acquired	(239,508)	(22,730)	(19,513)
Purchases of property, plant and equipment	(255,619)	(266,733)	(211,982)
Proceeds from the sale of property, plant and equipment	14,424	15,374	11,674
Proceeds from sale of businesses	65,576	373,073	128,337
Other	(5,137)	(3,162)	236
Net cash (used in) provided by investing activities	(420,264)	95,822	(91,248)
Cash flows from financing activities:
Capital (distributions to) contributions by member	247	(41,508)	32,451
Proceeds from debt issuances	800,000	0	0
Debt issuance costs	(5,599)	(1,557)	0
Payments on debt	(10,380)	(122,536)	(329,010)
Purchase of tax receivable agreement interests	(132,449)	0	0
Payments on acquisition-related liabilities	(12,367)	(13,428)	(7,860)
Distributions	(19,042)	(59,392)	(2,500)
Other	(5,199)	(27)	(1,008)
Net cash provided by (used in) financing activities	615,211	(238,448)	(307,927)
Impact of foreign currency on cash	1,331	(1,437)	26
Net increase in cash and cash equivalents and restricted cash	635,218	139,490	(37,220)
Cash and cash equivalents and restricted cash—beginning of period	520,451	380,961	418,181
Cash and cash equivalents and restricted cash—end of period	$ 1,155,669	$ 520,451	$ 380,961

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	Common Stock Common Class A	Common Stock Common Class B	Additional Paid-in Capital	Noncontrolling Interest
Beginning balance stockholders' equity at Jan. 02, 2021	$ 1,616,268			$ 326,772	$ 5,203	$ 1,145	$ 0	$ 1,264,681	$ 18,467
Beginning balance stockholders' equity (in shares) at Jan. 02, 2021						114,390,595	99
Increase (Decrease) In Stockholders' Equity [Rollforward]
Net income	154,281			152,184					2,097
LP Unit exchanges (in shares)						1,559,164
LP Unit exchanges	0					$ 16		10,965	(10,981)
Other comprehensive income (loss), net of tax	1,942				1,880				62
Stock option exercises (in shares)						1,745,940
Stock option exercises	32,451					$ 17		32,434
Share-based compensation	19,705							19,705
Shares redeemed to settle taxes and other (in shares)						1,009,409
Shares redeemed to settle taxes and other	(1,435)					$ 10		(1,445)
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
Increase (Decrease) In Stockholders' Equity [Rollforward]
Net income	275,943			272,145					3,798
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)
Stock option exercises (in shares)		10,691				10,691
Stock option exercises	213							213
Share-based compensation	18,347							18,347
Dividend ( /share)	(2)			(59,260)		$ 20		59,443	(205)
Dividend (in shares)						1,979,214
Repurchases of common stock	(100,980)	$ (101,000)		(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)
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
Increase (Decrease) In Stockholders' Equity [Rollforward]
Net income	289,626			285,856					3,770
LP Unit exchanges (in shares)		548,761				548,761
LP Unit exchanges	0					$ 5		6,428	(6,433)
Other comprehensive income (loss), net of tax	4,226				4,191				35
Stock option exercises (in shares)		11,937				11,937
Stock option exercises	247							247
Share-based compensation	20,326							20,326
Distributions from partnership	(469)								(469)
Shares redeemed to settle taxes and other (in shares)		560,027				560,027
Shares redeemed to settle taxes and other	(9,366)					$ 6		(9,310)	(62)
Ending balance stockholders' equity at Dec. 30, 2023	$ 2,316,580			$ 876,751	$ 7,275	$ 1,196	$ 0	$ 1,421,813	$ 9,545
Ending balance stockholders' equity (in shares) at Dec. 30, 2023		119,529,380	99			119,529,380	99

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Member's Interest - Summit Materials LLC - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Increase (Decrease) In Stockholders' Equity [Rollforward]
Net income	$ 289,626	$ 275,943	$ 154,281
Other comprehensive income (loss), net of tax	4,226	(4,059)	1,942
Share-based compensation	20,326	18,347	19,705
Shares redeemed to settle taxes and other	(9,366)	(8)	(1,435)
Accumulated Deficit
Increase (Decrease) In Stockholders' Equity [Rollforward]
Net income	285,856	272,145	152,184
Accumulated Other Comprehensive Income (Loss)
Increase (Decrease) In Stockholders' Equity [Rollforward]
Other comprehensive income (loss), net of tax	4,191	(3,999)	1,880
Summit Materials, LLC
Increase (Decrease) In Stockholders' Equity [Rollforward]
Beginning balance members' interest	2,143,150	1,884,944	1,662,768
Net contributed capital	247	(41,508)	32,451
Net income	209,956	346,137	170,971
Other comprehensive income (loss), net of tax	5,567	(5,350)	2,557
Distributions	(19,042)	(59,392)	(2,500)
Share-based compensation	20,326	18,347	19,705
Shares redeemed to settle taxes and other	(5,199)	(28)	(1,008)
Ending balance members' interest	2,355,005	2,143,150	1,884,944
Summit Materials, LLC | Members' equity
Increase (Decrease) In Stockholders' Equity [Rollforward]
Beginning balance members' interest	1,425,278	1,507,859	1,459,211
Net contributed capital	247	(41,508)	32,451
Distributions	(19,042)	(59,392)	(2,500)
Share-based compensation	20,326	18,347	19,705
Shares redeemed to settle taxes and other	(5,199)	(28)	(1,008)
Ending balance members' interest	1,421,610	1,425,278	1,507,859
Summit Materials, LLC | Accumulated Deficit
Increase (Decrease) In Stockholders' Equity [Rollforward]
Beginning balance members' interest	739,248	393,111	222,140
Net income	209,956	346,137	170,971
Ending balance members' interest	949,204	739,248	393,111
Summit Materials, LLC | Accumulated Other Comprehensive Income (Loss)
Increase (Decrease) In Stockholders' Equity [Rollforward]
Beginning balance members' interest	(21,376)	(16,026)	(18,583)
Other comprehensive income (loss), net of tax	5,567	(5,350)	2,557
Ending balance members' interest	$ (15,809)	$ (21,376)	$ (16,026)

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. 30, 2023
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, tax receivable agreement (“TRA”) liability, pension and other postretirement obligations, and asset retirement obligations. Estimates also include revenue earned on contracts and costs to complete contracts. Most of the Company’s paving and related services are performed under fixed unit-price contracts with state and local governmental entities. Management regularly evaluates its estimates and assumptions based on historical experience and other factors, including the current economic environment. As future events and their effects cannot be determined with precision, actual results can differ significantly from estimates made. Changes in estimates, including those resulting from continuing changes in the economic environment, are reflected in the Company’s consolidated financial statements when the change in estimate occurs. Business and Credit Concentrations— The Company’s operations are conducted primarily across 21 U.S. states and in British Columbia, Canada, with the most significant revenue generated in Texas, Utah, Missouri and Kansas. 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 2023, 2022 or 2021. 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 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 30, 2023. 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. Restricted Cash - In December 2023, we issued $800 million of 7.250% senior notes due January 15, 2031 (the “2031 Notes”) related to our merger with Argos North America Corporation (see notes 8 and 20). As the proceeds from the issuance of the 2031 Notes could only be used for the Argos transaction, the balance is shown as restricted cash as of December 30, 2023. Subsequent to year end, the proceeds were released and used to consummate the Argos Transaction. 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. Transaction and Integration Expenses —Transaction and integration expenses typically include finders fees, legal, accounting and other professional costs. Integration expenses represent costs incurred to combine the company and its acquired businesses. Integration expenses typically include strategic consulting services, facility consolidations, one time employee related costs such as retention and severance costs, costs of integrating information system infrastructure, enterprise planning systems, processes, and other non-recurring integration related costs. Costs incurred related to the revision or issuance of new debt to finance the transactions are recorded as deferred financing costs. Transaction and integration costs are combined and presented on one line item in the consolidated statements of operations. 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 have reclassified transaction costs of $3.4 million and $3.3 million for the years ended December 31, 2022 and January 1, 2022, respectively, from general and administrative expenses to a separate line item included in operating income to conform to the current year presentation.
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 21 U.S. states and in British Columbia, Canada, with the most significant revenue generated in Texas, Utah, Missouri and Kansas. 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 2023, 2022 or 2021. 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 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 30, 2023. 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. Restricted Cash —In December 2023, we issued $800 million of 7.250% senior notes due January 15, 2031 (the “2031 Notes”) related to our merger with Argos North America Corporation (see note 8 and 19). As the proceeds from the issuance of the 2031 Notes could only be used for the Argos transaction, the balance is shown as restricted cash as of December 30, 2023. Subsequent to year end, the proceeds were released and used to consummate the Argos Transaction. 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. Transaction and Integration Expenses —Transaction and integration expenses typically include finders fees, legal, accounting and other professional costs. Integration expenses represent costs incurred to combine the company and its acquired businesses. Integration expenses typically include strategic consulting services, facility consolidations, one time employee related costs such as retention and severance costs, costs of integrating information system infrastructure, enterprise planning systems, processes, and other non-recurring integration related costs. Costs incurred related to the revision or issuance of new debt to finance the transactions are recorded as deferred financing costs. Transaction and integration costs are combined and presented on one line item in the consolidated statements of operations. 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 have reclassified transaction costs of $3.4 million and $3.3 million for the years ended December 31, 2022 and January 1, 2022, respectively, from general and administrative expenses to a separate line item included in operating income to conform to the current year presentation.

Acquisitions and Dispositions

Acquisitions and Dispositions	12 Months Ended
	Dec. 30, 2023
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: 2023 2022 2021 West 3 — — East 1 2 3 The purchase price allocation, primarily the valuation of property, plant and equipment for the acquisitions completed during the year end ended 2023 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: 2023 2022 Financial assets $ 12,747 $ 297 Inventories 6,251 161 Property, plant and equipment 125,207 30,041 Intangible assets — — Other assets 1,085 1,116 Financial liabilities (11,973) (1,120) Other long-term liabilities (802) (1,589) Net assets acquired 132,515 28,906 Goodwill 108,590 — Purchase price 241,105 28,906 Acquisition-related liabilities — (6,176) Other (1,597) — Net cash paid for acquisitions $ 239,508 $ 22,730 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: 2024 $ 6,870 2025 7,317 2026 6,068 2027 4,569 2028 4,571 Thereafter 1,245 Total scheduled payments 30,640 Present value adjustments (5,005) Total noncompete obligations and deferred consideration $ 25,635 Accretion on the deferred consideration and noncompete obligations is recorded in interest expense. During 2023, as part of the Company's Elevate Summit strategy to rationalize assets, the Company sold two businesses in the West segment, resulting in total cash proceeds of $65.6 million and a net gain on disposition of business of $15.0 million. 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: 2023 2022 2021 West 3 — — East 1 2 3 The purchase price allocation, primarily the valuation of property, plant and equipment for the acquisitions completed during the year end ended 2023 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: 2023 2022 Financial assets $ 12,747 $ 297 Inventories 6,251 161 Property, plant and equipment 125,207 30,041 Intangible assets — — Other assets 1,085 1,116 Financial liabilities (11,973) (1,120) Other long-term liabilities (802) (1,589) Net assets acquired 132,515 28,906 Goodwill 108,590 — Purchase price 241,105 28,906 Acquisition-related liabilities — (6,176) Other (1,597) — Net cash paid for acquisitions $ 239,508 $ 22,730 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: 2024 $ 6,870 2025 7,317 2026 6,068 2027 4,569 2028 4,571 Thereafter 1,245 Total scheduled payments 30,640 Present value adjustments (5,005) Total noncompete obligations and deferred consideration $ 25,635 Accretion on the deferred consideration and noncompete obligations is recorded in interest expense. During 2023, as part of the Company's Elevate Summit strategy to rationalize assets, the Company sold two businesses in the West segment, resulting in total cash proceeds of $65.6 million and a net gain on disposition of business of $15.0 million. 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. 30, 2023
Goodwill	Goodwill As of December 30, 2023, the Company had nine 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 2023, we performed a Step-1 analysis on four of our reporting units and a Step 0 qualitative assessment on five 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 2023. 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 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 Acquisitions (2) 108,590 — — 108,590 Dispositions (1) (17,840) — — (17,840) Foreign currency translation adjustments 1,565 — — 1,565 Balance—December 30, 2023 $ 658,704 $ 361,501 $ 204,656 $ 1,224,861 ______________________ (1) Reflects goodwill derecognition from dispositions completed during 2022 and 2023, respectively. (2) Reflects goodwill from 2023 acquisitions.
Summit Materials, LLC
Goodwill	Goodwill As of December 30, 2023, the Company had nine 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 2023, we performed a Step-1 analysis on four of our reporting units and a Step 0 qualitative assessment on five 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 2023. 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 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 Acquisitions (2) 108,590 — — 108,590 Dispositions (1) (17,840) — — (17,840) Foreign currency translation adjustments 1,565 — — 1,565 Balance—December 30, 2023 $ 659,704 $ 361,501 $ 204,656 $ 1,225,861 ______________________ (1) Reflects goodwill derecognition from dispositions completed during 2022 and 2023, respectively. (2) Reflects goodwill from 2023 acquisitions.

Revenue Recognition

Revenue Recognition	12 Months Ended
	Dec. 30, 2023
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 30, 2023, December 31, 2022 and January 1, 2022 consisted of the following: 2023 2022 2021 Revenue by product*: Aggregates $ 663,551 $ 583,993 $ 573,157 Cement 355,786 332,518 282,081 Ready-mix concrete 744,151 687,950 702,062 Asphalt 312,383 270,444 311,046 Paving and related services 318,721 315,065 337,311 Other 224,876 222,552 204,012 Total revenue $ 2,619,468 $ 2,412,522 $ 2,409,669 ______________________ * Revenue from liquid asphalt terminals is included in asphalt revenue. The following table outlines the significant changes in contract assets and contract liability balances from December 31, 2022 to December 30, 2023. 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—December 31, 2022 $ 6,510 $ 5,739 Changes in revenue billed, contract price or cost estimates 3,746 2,475 Other 33 14 Balance—December 30, 2023 $ 10,289 $ 8,228 Accounts receivable, net consisted of the following as of December 30, 2023 and December 31, 2022: 2023 2022 Trade accounts receivable $ 228,697 $ 215,766 Construction contract receivables 51,567 37,067 Retention receivables 13,541 11,048 Accounts receivable 293,805 263,881 Less: Allowance for doubtful accounts (6,553) (7,212) Accounts receivable, net $ 287,252 $ 256,669 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 30, 2023, December 31, 2022 and January 1, 2022 consisted of the following: 2023 2022 2021 Revenue by product*: Aggregates $ 663,551 $ 583,993 $ 573,157 Cement 355,786 332,518 282,081 Ready-mix concrete 744,151 687,950 702,062 Asphalt 312,383 270,444 311,046 Paving and related services 318,721 315,065 337,311 Other 224,876 222,552 204,012 Total revenue $ 2,619,468 $ 2,412,522 $ 2,409,669 ______________________ *Revenue from liquid asphalt terminals is included in asphalt revenue. The following table outlines the significant changes in contract assets and contract liability balances from December 31, 2022 to December 30, 2023. 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—December 31, 2022 $ 6,510 $ 5,739 Changes in revenue billed, contract price or cost estimates 3,746 2,475 Other 33 14 Balance—December 30, 2023 $ 10,289 $ 8,228 Accounts receivable, net consisted of the following as of December 30, 2023 and December 31, 2022: 2023 2022 Trade accounts receivable $ 228,697 $ 215,766 Construction contract receivables 51,567 37,067 Retention receivables 13,541 11,048 Accounts receivable 293,805 263,881 Less: Allowance for doubtful accounts (6,553) (7,212) Accounts receivable, net $ 287,252 $ 256,669 Retention receivables are amounts earned by the Company but held by customers until paving and related service contracts and projects are near completion or fully completed. Amounts are generally billed and collected within one year.

Inventories

Inventories	12 Months Ended
	Dec. 30, 2023
Inventory [Line Items]
Inventories	Inventories Inventories consisted of the following as of December 30, 2023 and December 31, 2022: 2023 2022 Aggregate stockpiles $ 165,272 $ 148,347 Finished goods 43,122 33,622 Work in process 10,702 8,191 Raw materials 22,254 22,331 Total $ 241,350 $ 212,491
Summit Materials, LLC
Inventory [Line Items]
Inventories	Inventories Inventories consisted of the following as of December 30, 2023 and December 31, 2022: 2023 2022 Aggregate stockpiles $ 165,272 $ 148,347 Finished goods 43,122 33,622 Work in process 10,702 8,191 Raw materials 22,254 22,331 Total $ 241,350 $ 212,491

Property, Plant and Equipment,

Property, Plant and Equipment, net and Intangibles, net	12 Months Ended
	Dec. 30, 2023
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 30, 2023 and December 31, 2022: 2023 2022 Mineral bearing land and leased interests $ 557,696 $ 515,153 Land (non-mineral bearing) 210,048 183,926 Buildings and improvements 233,412 213,056 Plants, machinery and equipment 1,484,515 1,380,886 Mobile equipment and barges 623,424 555,119 Truck and auto fleet 41,181 38,717 Landfill airspace and improvements 55,036 55,027 Office equipment 61,825 49,336 Construction in progress 109,151 90,039 Property, plant and equipment 3,376,288 3,081,259 Less accumulated depreciation, depletion and amortization (1,399,468) (1,267,557) Property, plant and equipment, net $ 1,976,820 $ 1,813,702 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 $201.3 million, $184.3 million and $195.1 million in the years ended December 30, 2023, December 31, 2022 and January 1, 2022, respectively. Property, plant and equipment at December 30, 2023 and December 31, 2022 included $30.1 million and $32.1 million, respectively, of finance leases for certain equipment and a building with accumulated amortization of $12.1 million and $15.0 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 $4.0 million and $7.0 million of the future obligations associated with the finance leases are included in accrued expenses as of December 30, 2023 and December 31, 2022, respectively, and the present value of the remaining finance lease payments, $14.4 million and $7.2 million, respectively, is included in other noncurrent liabilities on the consolidated balance sheets. Future minimum rental commitments under long-term finance leases are $5.2 million, $4.2 million, $2.8 million, $2.6 million, and $2.4 million for the years ended 2024, 2025, 2026, 2027 and 2028, 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 2023, 2022 or 2021. 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 30, 2023 December 31, 2022 Gross Net Gross Net Carrying Accumulated Carrying Carrying Accumulated Carrying Amount Amortization Amount Amount Amortization Amount Operating permits $ 38,677 $ (5,691) $ 32,986 $ 38,677 $ (4,109) $ 34,568 Mineral leases 17,778 (7,676) 10,102 18,091 (7,056) 11,035 Reserve rights 25,586 (5,020) 20,566 25,242 (3,872) 21,370 Other 5,012 (585) 4,427 4,877 (466) 4,411 Total intangible assets $ 87,053 $ (18,972) $ 68,081 $ 86,887 $ (15,503) $ 71,384 Amortization expense in fiscal 2023, 2022 and 2021 was $3.5 million, $3.5 million and $3.7 million, respectively. The estimated amortization expense for intangible assets for each of the next five years and thereafter is as follows: 2024 $ 3,365 2025 3,763 2026 3,935 2027 3,922 2028 3,925 Thereafter 49,171 Total $ 68,081
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 30, 2023 and December 31, 2022: 2023 2022 Mineral bearing land and leased interests $ 557,696 $ 515,153 Land (non-mineral bearing) 210,048 183,926 Buildings and improvements 233,412 213,056 Plants, machinery and equipment 1,484,515 1,380,886 Mobile equipment and barges 623,424 555,119 Truck and auto fleet 41,181 38,717 Landfill airspace and improvements 55,036 55,027 Office equipment 61,825 49,336 Construction in progress 109,151 90,039 Property, plant and equipment 3,376,288 3,081,259 Less accumulated depreciation, depletion and amortization (1,399,468) (1,267,557) Property, plant and equipment, net $ 1,976,820 $ 1,813,702 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 $201.3 million, $184.3 million and $195.1 million in the years ended December 30, 2023, December 31, 2022 and January 1, 2022, respectively. Property, plant and equipment at December 30, 2023 and December 31, 2022 included $30.1 million and $32.1 million, respectively, of finance leases for certain equipment and a building with accumulated amortization of $12.1 million and $15.0 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 $4.0 million and $7.0 million of the future obligations associated with the finance leases are included in accrued expenses as of December 30, 2023 and December 31, 2022, respectively, and the present value of the remaining finance lease payments, $14.4 million and $7.2 million, respectively, is included in other noncurrent liabilities on the consolidated balance sheets. Future minimum rental commitments under long-term finance leases are $5.2 million, $4.2 million, $2.8 million, $2.6 million, and $2.4 million for the years ended 2024, 2025, 2026, 2027 and 2028, 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 2023, 2022 or 2021. 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 30, 2023 December 31, 2022 Gross Net Gross Net Carrying Accumulated Carrying Carrying Accumulated Carrying Amount Amortization Amount Amount Amortization Amount Operating permits $ 38,677 $ (5,691) $ 32,986 $ 38,677 $ (4,109) $ 34,568 Mineral leases 17,778 (7,676) 10,102 18,091 (7,056) 11,035 Reserve rights 25,586 (5,020) 20,566 25,242 (3,872) 21,370 Other 5,012 (585) 4,427 4,877 (466) 4,411 Total intangible assets $ 87,053 $ (18,972) $ 68,081 $ 86,887 $ (15,503) $ 71,384 Amortization expense in fiscal 2023, 2022 and 2021 was $3.5 million, $3.5 million and $3.7 million, respectively. The estimated amortization expense for intangible assets for each of the next five years and thereafter is as follows: 2024 $ 3,365 2025 3,763 2026 3,935 2027 3,922 2028 3,925 Thereafter 49,171 Total $ 68,081

Accrued Expenses

Accrued Expenses	12 Months Ended
	Dec. 30, 2023
Schedule Of Accrued Expenses [Line Items]
Accrued Expenses	Accrued Expenses Accrued expenses consisted of the following as of December 30, 2023 and December 31, 2022: 2023 2022 Interest $ 27,593 $ 24,625 Payroll and benefits 63,888 34,485 Finance lease obligations 4,020 6,959 Insurance 25,277 18,127 Current portion of TRA liability and accrued taxes 11,042 4,360 Deferred asset purchase payments 5,903 5,131 Professional fees 2,036 924 Other (1) 31,932 25,356 Total $ 171,691 $ 119,967 ______________________ (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 30, 2023 and December 31, 2022: 2023 2022 Interest $ 27,593 $ 24,625 Payroll and benefits 63,888 34,485 Finance lease obligations 4,020 6,959 Insurance 25,277 18,127 Accrued taxes 12,285 5,101 Deferred asset purchase payments 5,903 5,131 Professional fees 2,036 924 Other (1) 31,932 25,356 Total $ 172,934 $ 120,708 ______________________ (1) Consists primarily of current portion of asset retirement obligations and miscellaneous accruals.

Debt

Debt	12 Months Ended
	Dec. 30, 2023
Debt	Debt Debt consisted of the following as of December 30, 2023 and December 31, 2022: 2023 2022 Term Loan, due 2027: $504.5 million and $509.6 million, net of $4.0 million and $5.0 million discount at December 30, 2023 and December 31, 2022, respectively $ 500,473 $ 504,549 6 1⁄2% Senior Notes, due 2027 300,000 300,000 5 1⁄4% Senior Notes, due 2029 700,000 700,000 7 1⁄4% Senior Notes, due 2031 800,000 — Total 2,300,473 1,504,549 Current portion of long-term debt 3,822 5,096 Long-term debt $ 2,296,651 $ 1,499,453 The contractual payments of long-term debt, including current maturities, for the five years subsequent to December 30, 2023, are as follows: 2024 $ 3,822 2025 6,369 2026 5,096 2027 789,177 2028 — Thereafter 1,500,000 Total 2,304,464 Less: Original issue net discount (3,991) Less: Deferred financing costs (13,012) Total debt $ 2,287,461 Senior Notes —On December 14, 2023, Summit LLC and Summit Finance (together, the “Issuers”) issued $800.0 million in aggregate principal amount of 7.250% senior notes due January 15, 2031 (the “2031 Notes”). The 2031 Notes were issued at 100.0% of their par value. The 2031 Notes were issued under an indenture dated as of December 14, 2023 (the "2031 Notes Indenture"). The 2031 Notes 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 2031 Notes Indenture also contains customary events of default. The gross proceeds of the 2031 Notes were held in escrow as of December 30, 2023 as the proceeds were restricted to use for the Argos USA cash consideration. The proceeds were released upon closing of the Argos USA Transaction on January 12, 2024 (see note 20). Interest on the 2031 Notes is payable semi-annually on January 15 and July 15 of each year commencing on July 15, 2024. On September 27, 2021, 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 terms of which are generally consistent with the 2031 Notes Indenture. 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 2031 Notes 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 30, 2023 and December 31, 2022, the Company was in compliance with all covenants under the applicable indentures. Senior Secured Credit Facilities —As of December 30, 2023, Summit LLC had credit facilities that provide for term loans in an aggregate amount of $504.5 million and revolving credit commitments in an aggregate amount of $395.0 million (the “Senior Secured Credit Facilities”). Under the Senior Secured Credit Facilities, required quarterly amortization payments 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 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. The interest rate on the term loan was 8.57% as of December 30, 2023. 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 January 12, 2024, Summit Materials, LLC entered into Amendment No. 7 to the credit agreement governing the Senior Secured Credit Facilities (the “Credit Agreement”), which among other things: (1) establish new term loans in an aggregate principal amount of $1.010 billion (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) 1.50% per annum with respect to base rate borrowings and a floor of 1.00% per annum or (ii) 2.50% per annum with respect to Term SOFR borrowings and a floor of zero, resulting in a current interest rate at the date of closing of 7.83%. Amendment No. 7 also extended the maturity date for the Term Loan Facility to January 12, 2029. In addition, the new term loan is subject to a 1.00% prepayment premium in respect of any principal amount repaid in connection with certain repricing transactions occurring within six months following the Amendment No. 7 Effective Date and requires quarterly amortization payments of 0.25% of the principal amount of the Term Loan Facility on the Amendment No. 7 effective date and due on the last business day or each March, June, September and December, commencing with the June 2024 payment. The proceeds of the new term loans were used to (i) fund a portion of the cash consideration in connection with the Argos USA closing (see note 20), (ii) refinance the $504.5 million of existing term loans outstanding and (iii) pay fees, commissions and expenses in connection with the foregoing; (2) in respect of the revolving credit facility thereunder (the “Revolving Credit Facility”), (a) increase the total aggregate commitments under the Revolving Credit Facility from $395.0 million to $625.0 million and (b) reduce the applicable margin (with no leverage-based step downs) to (i) 1.50% per annum with respect to base rate borrowings and a floor of 1.00% per annum or (ii) 2.50% per annum with respect to Term SOFR borrowings and a floor of zero; and (3) modify certain covenants to provide greater flexibility for Summit LLC under the Credit Agreement. 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 under the Revolving Credit Facility to $395.0 million and extended the maturity date to January 10, 2028. On December 14, 2022, Summit Materials, LLC entered into Amendment No. 5 to 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 and extended the maturity date to December 14, 2027. As of December 30, 2023, the Term Loan 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) Term SOFR plus 1.00%, plus an applicable margin of 2.00% per annum for base rate loans or (ii) Term SOFR plus an applicable margin of 3.00% per annum for Term SOFR rate loans. The revolving credit facility matures on January 10, 2028, provided that if more than $125 million of the 2027 Notes are outstanding as of December 14, 2026, then the maturity date of the revolving credit facility will be December 14, 2026. There were no outstanding borrowings under the Revolving Credit Facility as of December 30, 2023 or December 31, 2022. As of December 30, 2023, we had remaining borrowing capacity of $374.1 million under the revolving credit facility, which is net of $20.9 million of outstanding letters of credit. The outstanding letters of credit are renewed annually and support required bonding on construction projects and the Company’s insurance liabilities. Summit LLC’s Consolidated First Lien Net Leverage Ratio, as such term is defined in the Credit Agreement, should be no greater than 4.75:1.0 as of each quarter-end. As of December 30, 2023 and December 31, 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, except for real property and subject to certain exclusions and exceptions, for the Senior Secured Credit Facilities. The following table presents the activity for the deferred financing fees for the years ended December 30, 2023 and December 31, 2022: Deferred financing fees 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 Loan origination fees 5,599 Amortization (2,464) Write off of deferred financing fees (161) Balance—December 30, 2023 $ 14,463 Other —On January 15, 2015, the Company’s wholly-owned subsidiary in British Columbia, Canada entered into an agreement with HSBC Bank Canada, 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 30, 2023 or December 31, 2022.
Summit Materials, LLC
Debt	Debt Debt consisted of the following as of December 30, 2023 and December 31, 2022: 2023 2022 Term Loan, due 2027: $504.5 million and $509.6 million, net of $4.0 million and $5.0 million discount at December 30, 2023 and December 31, 2022, respectively $ 500,473 $ 504,549 6 1⁄2% Senior Notes, due 2027 300,000 300,000 5 1⁄4% Senior Notes, due 2029 700,000 700,000 7 1⁄4% Senior Notes, due 2031 800,000 — Total 2,300,473 1,504,549 Current portion of long-term debt 3,822 5,096 Long-term debt $ 2,296,651 $ 1,499,453 The contractual payments of long-term debt, including current maturities, for the five years subsequent to December 30, 2023, are as follows: 2024 $ 3,822 2025 6,369 2026 5,096 2027 789,177 2028 — Thereafter 1,500,000 Total 2,304,464 Less: Original issue net discount (3,991) Less: Deferred financing costs (13,012) Total debt $ 2,287,461 Senior Notes —On December 14, 2023, Summit LLC and Summit Finance (together, the “Issuers”) issued $800.0 million in aggregate principal amount of 7.250% senior notes due January 15, 2031 (the “2031 Notes”). The 2031 Notes were issued at 100.0% of their par value. The 2031 Notes were issued under an indenture dated as of December 14, 2023 (the "2031 Notes Indenture"). The 2031 Notes 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 2031 Notes Indenture also contains customary events of default. The gross proceeds of the 2031 Notes were held in escrow as of December 30, 2023 as the proceeds were restricted to use for the Argos USA cash consideration. The proceeds were released upon closing of the Argos USA Transaction on January 12, 2024 (see note 20). Interest on the 2031 Notes is payable semi-annually on January 15 and July 15 of each year commencing on July 15, 2024. On September 27, 2021, 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 terms of which are generally consistent with the 2031 Notes Indenture. 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 2031 Notes 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 30, 2023 and December 31, 2022, the Company was in compliance with all covenants under the applicable indentures. Senior Secured Credit Facilities —As of December 30, 2023, Summit LLC had credit facilities that provide for term loans in an aggregate amount of $504.5 million and revolving credit commitments in an aggregate amount of $395.0 million (the “Senior Secured Credit Facilities”). Under the Senior Secured Credit Facilities, required quarterly amortization payments 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 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. The interest rate on the term loan was 8.57% as of December 30, 2023. 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 January 12, 2024, Summit Materials, LLC entered into Amendment No. 7 to the credit agreement governing the Senior Secured Credit Facilities (the “Credit Agreement”), which among other things: (1) establish new term loans in an aggregate principal amount of $1.010 billion (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) 1.50% per annum with respect to base rate borrowings and a floor of 1.00% per annum or (ii) 2.50% per annum with respect to Term SOFR borrowings and a floor of zero, resulting in a current interest rate at the date of closing of 7.83%. Amendment No. 7 also extended the maturity date for the Term Loan Facility to January 12, 2029. In addition, the new term loan is subject to a 1.00% prepayment premium in respect of any principal amount repaid in connection with certain repricing transactions occurring within six months following the Amendment No. 7 Effective Date and requires quarterly amortization payments of 0.25% of the principal amount of the Term Loan Facility on the Amendment No. 7 effective date and due on the last business day or each March, June, September and December, commencing with the June 2024 payment. The proceeds of the new term loans were used to (i) fund a portion of the cash consideration in connection with the Argos USA closing (see note 20), (ii) refinance the $504.5 million of existing term loans outstanding and (iii) pay fees, commissions and expenses in connection with the foregoing; (2) in respect of the revolving credit facility thereunder (the “Revolving Credit Facility”), (a) increase the total aggregate commitments under the Revolving Credit Facility from $395.0 million to $625.0 million and (b) reduce the applicable margin (with no leverage-based step downs) to (i) 1.50% per annum with respect to base rate borrowings and a floor of 1.00% per annum or (ii) 2.50% per annum with respect to Term SOFR borrowings and a floor of zero; and (3) modify certain covenants to provide greater flexibility for Summit LLC under the Credit Agreement. 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 under the Revolving Credit Facility to $395.0 million and extended the maturity date to January 10, 2028. On December 14, 2022, Summit Materials, LLC entered into Amendment No. 5 to 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 and extended the maturity date to December 14, 2027. As of December 30, 2023, the Term Loan 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) Term SOFR plus 1.00%, plus an applicable margin of 2.00% per annum for base rate loans or (ii) Term SOFR plus an applicable margin of 3.00% per annum for Term SOFR rate loans. The revolving credit facility matures on January 10, 2028, provided that if more than $125 million of the 2027 Notes are outstanding as of December 14, 2026, then the maturity date of the revolving credit facility will be December 14, 2026. There were no outstanding borrowings under the Revolving Credit Facility as of December 30, 2023 or December 31, 2022. As of December 30, 2023, we had remaining borrowing capacity of $374.1 million under the revolving credit facility, which is net of $20.9 million of outstanding letters of credit. The outstanding letters of credit are renewed annually and support required bonding on construction projects and the Company’s insurance liabilities. Summit LLC’s Consolidated First Lien Net Leverage Ratio, as such term is defined in the Credit Agreement, should be no greater than 4.75:1.0 as of each quarter-end. As of December 30, 2023 and December 31, 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, except for real property and subject to certain exclusions and exceptions, for the Senior Secured Credit Facilities. The following table presents the activity for the deferred financing fees for the years ended December 30, 2023 and December 31, 2022: Deferred financing fees 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 Loan origination fees 5,599 Amortization (2,464) Write off of deferred financing fees (161) Balance—December 30, 2023 $ 14,463 Other —On January 15, 2015, the Company’s wholly-owned subsidiary in British Columbia, Canada entered into an agreement with HSBC Bank Canada, 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 30, 2023 or December 31, 2022.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 30, 2023
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 30, 2023, December 31, 2022 and January 1, 2022, income taxes consisted of the following: 2023 2022 2021 Provision for income taxes: Current $ 17,284 $ 15,654 $ 8,030 Deferred 87,554 69,891 36,326 Income tax expense (benefit) $ 104,838 $ 85,545 $ 44,356 The effective tax rate on pre-tax income differs from the U.S. statutory rate of 21% for 2023, 2022 and 2021, respectively, due to the following: 2023 2022 2021 Income tax expense (benefit) at federal statutory tax rate $ 82,837 $ 75,862 $ 41,273 Less: Income tax benefit at federal statutory tax rate for LLC entities (867) (754) (459) State and local income taxes 15,580 12,703 7,287 Permanent differences (3,016) (7,039) (5,493) Effective tax rate change 18 (710) 2,317 Basis differences from divestitures — 3,314 3,766 Unrecognized tax benefits — — — Tax receivable agreement (benefit) expense 7,222 218 28 Change in valuation allowance — (562) — Other 3,064 2,513 (4,363) Income tax expense (benefit) $ 104,838 $ 85,545 $ 44,356 The following table summarizes the components of the net deferred income tax asset (liability) as December 30, 2023 and December 31, 2022: 2023 2022 Deferred tax assets (liabilities): Net intangible assets $ 58,051 $ 138,511 Accelerated depreciation (202,683) (196,936) Net operating loss 195,443 195,669 Investment in limited partnership (56,717) (44,690) Mining reclamation reserve 3,847 3,213 Working capital (e.g., accrued compensation, prepaid assets) 45,849 39,231 Interest expense limitation carryforward 9,332 3,101 Less valuation allowance (1,113) (1,113) Deferred tax assets 52,009 136,986 Less foreign deferred tax liability (included in other noncurrent liabilities) (15,854) (15,752) Net deferred tax asset $ 36,155 $ 121,234 As of December 30, 2023, $318.1 million of our deferred tax assets subject to our TRA are included in the net intangible assets and the net operating loss line items above. Our income tax expense (benefit) was $104.8 million, $85.5 million and $44.4 million in the fiscal years ended 2023, 2022 and 2021, respectively. Our effective income tax rate in 2021 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 30, 2023 and December 31, 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 30, 2023, Summit Inc. had federal net operating loss carryforwards of $818.0 million, a portion of which expire between 2030 and 2038. As of December 30, 2023, $761.0 million of our federal net operating losses were under the terms of our TRA. As of December 30, 2023 and December 31, 2022, Summit Inc. had a valuation allowance on net deferred tax assets of $1.1 million and $1.1 million, respectively, where realization of our net operating losses are not more likely than not. 2023 2022 Valuation Allowance: Beginning balance $ (1,113) $ (1,675) Release of valuation allowance and other — 562 Ending balance $ (1,113) $ (1,113) 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 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, $5.4 million and $0.3 million of deferred tax assets were created during the years ended December 30, 2023 and December 31, 2022, respectively, when LP Units were exchanged for shares of Class A common stock. In the year ended December 30, 2023, 548,761 LP Units were acquired by Summit Inc. in exchange for an equal number of newly-issued shares of Summit Inc.’s Class A common stock. Additionally, Summit LLC reached an agreement to acquire all of the rights and interests in the TRA from affiliates of Blackstone Inc. and certain other TRA holders for aggregate cash consideration of $132.5 million. In connection with these transactions, Summit LLC and Summit Inc. reached an agreement whereby the maximum amount Summit Inc. is obligated to pay Summit LLC for the TRA interests acquired is limited to the amount Summit LLC paid for the TRA interests. As the cash paid for TRA interests acquired was less than their carrying value, Summit Inc. recognized a tax receivable agreement benefit of $157.5 million in the accompanying consolidated statement of operations. Each year, we update our estimate as to when TRA payments will be made. The timing and cash tax savings of those payments can cause variations in the future value of TRA tax attributes. As noted above, when payments are made under the TRA, a portion of the payment made will be characterized as imputed interest under IRS regulations. We also updated our estimate of the state income tax rate that will be in effect at the date the TRA payments are made. As a result of our updated state income tax rate, and the variance in TRA tax attributes noted above, we have decreased our TRA liability by $4.7 million and increased by $1.3 million as of December 30, 2023 and December 31, 2022, respectively. Our TRA liability as of December 30, 2023 and December 31, 2022 was $41.7 million and $327.8 million, respectively. Changes in the balance of the TRA liability, from December 31, 2022 to December 30, 2023 are summarized as follows: TRA Liability Balance — December 31, 2022 $ 328,356 LP unit exchanges during period 8,559 Purchase of TRA interests (132,449) TRA liability reduction (157,477) TRA liability payments (544) TRA liability adjustment (4,705) Total 41,740 Less current portion 464 Balance — December 30, 2023 $ 41,276 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 30, 2023 and December 31, 2022, Summit Holdings paid tax distributions totaling $0.5 million and $0.7 million, respectively, to holders of its LP Units, other than Summit Inc. C Corporation Subsidiaries — The effective income tax rate for the C corporations differ from the statutory federal rate primarily due to (1) tax depletion expense (benefit) in excess of the expense recorded under U.S. GAAP, (2) state income taxes and the effect of graduated tax rates, (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 30, 2023, December 31, 2022 or January 1, 2022. 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 30, 2023, December 31, 2022 and January 1, 2022, income taxes consisted of the following: 2023 2022 2021 Provision for income taxes: Current $ 17,705 $ 16,280 $ 8,459 Deferred 4,555 305 12,490 Income tax expense (benefit) $ 22,260 $ 16,585 $ 20,949 The effective tax rate on pre-tax income differs from the U.S. statutory rate of 21% for 2023, 2022 and 2021, respectively, due to the following: 2023 2022 2021 Income tax expense (benefit) at federal statutory tax rate $ 48,765 $ 76,172 $ 40,303 Less: Income tax benefit at federal statutory tax rate for LLC entities (39,936) (63,498) (27,821) State and local income taxes 6,020 4,170 3,604 Permanent differences 5,787 787 427 Effective tax rate change — (491) 201 Basis differences from divestitures — 3,314 3,766 Valuation allowance — (562) — Other 1,624 (3,307) 469 Income tax benefit $ 22,260 $ 16,585 $ 20,949 The following table summarizes the components of the net deferred income tax asset (liability) as December 30, 2023 and December 31, 2022: 2023 2022 Deferred tax (liabilities) assets: Accelerated depreciation $ (57,334) $ (54,590) Net operating loss 5,889 6,147 Investment in limited partnership (30,049) (24,630) Net intangible assets (4,023) (3,236) Mining reclamation reserve 1,188 1,010 Working capital (e.g., accrued compensation, prepaid assets) 1,831 651 Interest expense limitation carryforward 3,202 482 Net deferred tax liabilities (79,296) (74,166) Less valuation allowance (1,113) (1,113) Net deferred tax liability $ (80,409) $ (75,279) The net deferred income tax liability as of December 30, 2023 and December 31, 2022, are included in other noncurrent liabilities on the consolidated balance sheets. As of December 30, 2023, 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. 2023 2022 Valuation Allowance: Beginning balance $ (1,113) $ (1,675) Release of valuation allowance and other — 562 Ending balance $ (1,113) $ (1,113) As of December 30, 2023 and December 31, 2022, a $1.1 million and $1.1 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 30, 2023 or December 31, 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 30, 2023 and December 31, 2022. Tax years from 2016 to 2022 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 2022, 2021 or 2020. 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 30, 2023 and December 31, 2022. Tax Receivable Agreement Interests - In the year ended December 30, 2023, Summit Materials, LLC purchased certain Tax Receivable Agreement ("TRA") interests from various former Summit Inc. equity holders for $132.4 million. The amount of future TRA payments that Summit Materials, LLC will receive from Summit Materials, Inc. is equal to the $132.4 million of consideration paid to the former holders to acquire the TRA interests. Summit Materials, LLC will receive $6.3 million in 2024 with the remaining $126.1 million to be received in the future.

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 30, 2023
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share Basic earnings per share is computed by dividing net earnings by the weighted average common shares outstanding and diluted net earnings is computed by dividing net earnings, adjusted for changes in the earnings allocated to Summit Inc. as a result of the assumed conversion of LP Units, by the weighted-average common shares outstanding assuming dilution. The following table shows the calculation of basic and diluted per share: 2023 2022 2021 Net income attributable to Summit Inc. $ 285,856 $ 272,145 $ 152,184 Weighted average shares of Class A stock outstanding 118,952,933 119,747,056 119,415,448 Add: Nonvested restricted stock awards of retirement eligible shares 92,460 147,388 213,846 Weighted average shares outstanding 119,045,393 119,894,444 119,629,294 Basic earnings per share $ 2.40 $ 2.27 $ 1.27 Diluted net income attributable to Summit Inc. $ 285,856 $ 272,145 $ 152,184 Weighted average shares outstanding 119,045,393 119,894,444 119,629,294 Add: stock options 110,546 87,976 282,677 Add: warrants 14,264 11,647 17,674 Add: restricted stock units 407,494 460,700 816,966 Add: performance stock units 197,069 173,692 188,381 Weighted average dilutive shares outstanding 119,774,766 120,628,459 120,934,992 Diluted earnings per share $ 2.39 $ 2.26 $ 1.26 Excluded from the above calculations were the shares noted below as they were antidilutive: 2023 2022 2021 Antidilutive shares: LP Units 1,180,354 1,313,204 1,867,853

Stockholder's Equity_Members' I

Stockholder's Equity/Members' Interest	12 Months Ended
	Dec. 30, 2023
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 119,529,380 shares were issued and outstanding as of December 30, 2023. 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 30, 2023. 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. Our certificate of incorporation also authorizes our board of directors to establish one or more series of preferred stock. 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. In 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 1, 2022 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 % Exchanges during period 548,761 (548,761) — Stock option exercises 11,937 — 11,937 Other equity transactions 560,027 — 560,027 Balance — December 30, 2023 119,529,380 763,243 120,292,623 99.4 % 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 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 Postretirement liability adjustment, net of tax 484 — 484 Foreign currency translation adjustment, net of tax — 3,707 3,707 Balance — December 30, 2023 $ 6,840 $ 435 $ 7,275
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 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) Postretirement liability adjustment 642 — 642 Foreign currency translation adjustment — 4,925 4,925 Balance — December 30, 2023 $ (120) $ (15,689) $ (15,809)

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	12 Months Ended
	Dec. 30, 2023
Schedule Of Cash Flow Supplemental [Line Items]
Supplemental Cash Flow Information	Supplemental Cash Flow Information Supplemental cash flow information for the years ended December 30, 2023, December 31, 2022 and January 1, 2022 was as follows: 2023 2022 2021 Cash payments: Interest $ 99,035 $ 76,279 $ 81,592 Payments for income taxes, net 11,135 23,352 7,580 Operating cash payments on operating leases 10,361 9,483 10,955 Operating cash payments on finance leases 583 1,081 2,162 Finance cash payments on finance leases 7,204 16,245 17,278 Non cash investing and financing activities: Accrued liabilities for purchases of property, plant and equipment $ 15,030 $ 8,558 $ 13,730 Stock Dividend — 59,258 — Right of use assets obtained in exchange for operating lease obligations 6,976 17,300 11,528 Right of use assets obtained in exchange for finance leases obligations 10,971 (635) 1,125 Exchange of LP Units to shares of Class A common stock 17,335 62 48,425
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 30, 2023, December 31, 2022 and January 1, 2022 was as follows: 2023 2022 2021 Cash payments: Interest $ 99,035 $ 76,279 $ 81,592 Payments for income taxes, net 11,135 23,352 7,580 Operating cash payments on operating leases 10,361 9,483 10,955 Operating cash payments on finance leases 583 1,081 2,162 Finance cash payments on finance leases 7,204 16,245 17,278 Non cash investing and financing activities: Accrued liabilities for purchases of property, plant and equipment $ 15,030 $ 8,558 $ 13,730 Right of use assets obtained in exchange for operating lease obligations 6,976 17,300 11,528 Right of use assets obtained in exchange for finance leases obligations 10,971 (635) 1,125

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 30, 2023
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 6.4 million shares of Class A common stock were available for future grants as of December 30, 2023. 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 30, 2023, 5.5 million shares of Class A common stock were reserved for future issuance through the ESPP, with 5.3 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 2023, 2022 and 2021, 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 one three Further, in each of 2023, 2022 and 2021, the Compensation Committee granted 32,304, 30,520 and 34,672 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 2023, 2022 and 2021, 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 2023: 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—December 31, 2022 280,582 $ 9.27 1,100,330 $ 26.12 412,612 $ 29.66 31,519 $ 18.00 Granted — — 607,354 31.28 170,486 33.86 — — Forfeited/ Canceled — — (39,618) 28.99 (27,476) 27.79 — — Exercised (11,937) 11.30 — — — — — — Vested — — (597,113) 24.71 (122,075) 20.95 — — Balance—December 30, 2023 268,645 $ 9.35 1,070,953 $ 29.72 433,547 $ 33.88 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 2023, 2022 and 2021. 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 2023 2022 2021 Risk-free interest rate 4.41% 1.44% 0.29% Dividend yield N/A N/A N/A Volatility 50% 67% 70% 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 $20.3 million, $18.3 million and $19.7 million in the years ended December 30, 2023, December 31, 2022 and January 1, 2022, respectively. As of December 30, 2023, unrecognized compensation cost totaled $23.0 million. The weighted average remaining contractual term over which the unrecognized compensation cost is to be recognized is 1.8 years as of year-end 2023.
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 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 6.4 million shares of Class A common stock were available for future grants as of December 30, 2023. 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 30, 2023, 5.5 million shares of Class A common stock were reserved for future issuance through the ESPP, with 5.3 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 2023, 2022 and 2021, 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 one Further, in each of 2023, 2022 and 2021, the Compensation Committee granted 32,304, 30,520 and 34,672 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 2023, 2022 and 2021, 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 year performance period, based on our total stock return (“TSR”) ranking relative to companies in the S&P Building & Construction Select Industry Index, as well as increases in our return on invested capital, subject to continued employment. Compensation expense is recorded monthly over the vesting period of the awards. The following table summarizes information for the equity awards granted in 2023: 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—December 31, 2022 280,582 $ 9.27 1,100,330 $ 26.12 412,612 $ 29.66 31,519 $ 18.00 Granted — — 607,354 31.28 170,486 33.86 — — Forfeited/ Canceled — — (39,618) 28.99 (27,476) 27.79 — — Exercised (11,937) 11.30 — — — — — — Vested — — (597,113) 24.71 (122,075) 20.95 — — Balance—December 30, 2023 268,645 $ 9.35 1,070,953 $ 29.72 433,547 $ 33.88 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 2023, 2022 and 2021. 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 2023 2022 2021 Risk-free interest rate 4.41% 1.44% 0.29% Dividend yield N/A N/A N/A Volatility 50% 67% 70% 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 $20.3 million, $18.3 million and $19.7 million in the years ended December 30, 2023, December 31, 2022 and January 1, 2022, respectively. As of December 30, 2023, unrecognized compensation cost totaled $23.0 million. The weighted average remaining contractual term over which the unrecognized compensation cost is to be recognized is 1.8 years as of year-end 2023. As of December 30, 2023, the intrinsic value of outstanding options, restricted stock units and performance stock units was $5.0 million, $41.2 million and $16.7 million, respectively, and the remaining contractual term was 1.8 years, 0.9 years and 1.3 years, respectively. The weighted average strike price of 0.3 million exercisable stock options outstanding as of December 30, 2023 was $19.70 per share.

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 30, 2023
Discount rate
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 $15.3 million, $12.1 million and $10.9 million for the years ended December 30, 2023, December 31, 2022 and January 1, 2022, 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 30, 2023 and December 31, 2022 and for the years ended December 30, 2023, December 31, 2022 and January 1, 2022: 2023 2022 Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. Change in benefit obligations: Beginning of period $ 19,037 $ 5,571 $ 25,266 $ 9,790 Service cost 53 28 68 35 Interest cost 938 262 640 239 Actuarial (gain) loss 158 (419) (5,360) (1,454) Change in plan provision — — — (2,014) Benefits paid (1,540) (416) (1,577) (1,025) End of period $ 18,646 $ 5,026 $ 19,037 $ 5,571 Change in fair value of plan assets: Beginning of period $ 17,043 $ — $ 20,004 $ — Actual return on plan assets 1,473 — (1,606) — Employer contributions — 416 222 1,025 Benefits paid (1,540) (416) (1,577) (1,025) End of period $ 16,976 $ — $ 17,043 $ — Funded status of plans $ (1,670) $ (5,026) $ (1,994) $ (5,571) Current liabilities $ — $ (449) $ — $ (484) Noncurrent liabilities (1,670) (4,577) (1,994) (5,087) Liability recognized $ (1,670) $ (5,026) $ (1,994) $ (5,571) Amounts recognized in accumulated other comprehensive income: Net actuarial loss $ 4,642 $ 1,389 $ 5,170 $ 1,919 Prior service cost — (2,752) — (3,167) Total amount recognized $ 4,642 $ (1,363) $ 5,170 $ (1,248) 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. 2023 2022 2021 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 $ (426) $ (419) $ (2,785) $ (1,454) $ (2,000) $ 1,143 Prior service credit — — — (2,013) — — Amortization of prior year service credit — 415 — 296 — 241 Amortization of loss (101) (111) (307) (218) (428) (259) Total amount recognized $ (527) $ (115) $ (3,092) $ (3,389) $ (2,428) $ 1,125 The pension and postretirement healthcare and life programs experienced losses during the year ended December 30, 2023 due to the change in discount rate. This change was offset by higher than expected investment returns and demographic gains. 2023 2022 2021 Pension Healthcare Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. benefits & Life Ins. Components of net periodic benefit cost: Service cost $ 53 $ 28 $ 68 $ 35 $ 58 $ 194 Interest cost 938 262 640 239 550 189 Amortization of loss 101 111 307 218 428 259 Expected return on plan assets (888) — (970) — (898) — Amortization of prior service credit — (415) — (296) — (241) Net periodic benefit (expense) cost $ 204 $ (14) $ 45 $ 196 $ 138 $ 401 Assumptions— Weighted-average assumptions used to determine the benefit obligations as of year-end 2023 and 2022 are: 2023 2022 Healthcare Healthcare Pension benefits & Life Ins. Pension benefits & Life Ins. Discount rate 4.95% 4.88% 5.16% 5.09% 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 30, 2023, December 31, 2022 and January 1, 2022: 2023 2022 2021 Healthcare Healthcare Healthcare Pension benefits & Life Ins. Pension benefits & Life Ins. Pension benefits & Life Ins. Discount rate 5.16% 5.09% 2.63% 2.31% 2.04% 1.82% Expected long-term rate of return on plan assets 5.00% N/A 5.00% N/A 5.00% 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 2023 was 6.75% grading to 4.46% in 2042. As of year end 2022, the assumed trend rate was 7.00% grading to 4.46% 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 30, 2023 and December 31, 2022. At year-end 2023 and 2022, 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 30, 2023 and December 31, 2022 are as follows: 2023 Quoted prices in active Total fair markets for identical Observable value assets (Level 1) inputs (Level 2) Fixed income securities: Intermediate—government $ 4,060 $ 4,060 $ — Intermediate—corporate 1,386 — 1,386 Short-term—government 1,424 1,424 — Short-term—corporate 460 — 460 International 1,113 — 1,113 Equity securities: U.S. Large cap value 1,611 1,611 — U.S. Large cap growth 1,082 1,082 — U.S. Mid cap value 648 648 — U.S. Mid cap growth 466 466 — U.S. Small cap value 662 662 — U.S. Small cap growth 467 467 — International 1,082 359 723 Emerging Markets 344 344 — Commodities Broad Basket 844 183 661 Cash 1,327 1,327 — Total $ 16,976 $ 12,633 $ 4,343 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 Cash Flows —The Company does not expect to contribute to its pension plans during 2024 and expects to contribute $0.4 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 2024 $ 1,665 $ 449 2025 1,626 467 2026 1,593 483 2027 1,568 506 2028 1,529 517 2029 - 2033 6,973 2,226 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, 2023, 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 2023 and 2022 is for the plan 's year end at December 31, 2023, and December 31, 2022, 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 2023 and 2022 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 2023 2022 Implemented 2023 2022 Imposed Agreement Construction Industry Laborers Pension Fund 43-6060737/001 Green - as of December 31, 2022 Green - as of December 31, 2021 None $ 109 $ 108 No 3/31/2026 Operating Engineers Local 101 Pension Plan 43-6059213/001 Green - as of December 31, 2022 Green - as of December 31, 2021 None 21 21 No 3/31/2026 Total Contributions $ 130 $ 129 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 2023 and 2022 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, 2023.
Summit Materials, LLC
Discount rate
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 $15.3 million, $12.1 million and $10.9 million for the years ended December 30, 2023, December 31, 2022 and January 1, 2022, 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 30, 2023 and December 31, 2022 and for the years ended December 30, 2023, December 31, 2022 and January 1, 2022: 2023 2022 Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. Change in benefit obligations: Beginning of period $ 19,037 $ 5,571 $ 25,266 $ 9,790 Service cost 53 28 68 35 Interest cost 938 262 640 239 Actuarial (gain) loss 158 (419) (5,360) (1,454) Change in plan provision — — — (2,014) Benefits paid (1,540) (416) (1,577) (1,025) End of period $ 18,646 $ 5,026 $ 19,037 $ 5,571 Change in fair value of plan assets: Beginning of period $ 17,043 $ — $ 20,004 $ — Actual return on plan assets 1,473 — (1,606) — Employer contributions — 416 222 1,025 Benefits paid (1,540) (416) (1,577) (1,025) End of period $ 16,976 $ — $ 17,043 $ — Funded status of plans $ (1,670) $ (5,026) $ (1,994) $ (5,571) Current liabilities $ — $ (449) $ — $ (484) Noncurrent liabilities (1,670) (4,577) (1,994) (5,087) Liability recognized $ (1,670) $ (5,026) $ (1,994) $ (5,571) Amounts recognized in accumulated other comprehensive income: Net actuarial loss $ 4,642 $ 1,389 $ 5,170 $ 1,919 Prior service cost — (2,752) — (3,167) Total amount recognized $ 4,642 $ (1,363) $ 5,170 $ (1,248) 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. 2023 2022 2021 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 $ (426) $ (419) $ (2,785) $ (1,454) $ (2,000) $ 1,143 Prior service credit — — — (2,013) — — Amortization of prior year service credit — 415 — 296 — 241 Amortization of loss (101) (111) (307) (218) (428) (259) Total amount recognized $ (527) $ (115) $ (3,092) $ (3,389) $ (2,428) $ 1,125 Components of net periodic benefit cost: Service cost $ 53 $ 28 $ 68 $ 35 $ 58 $ 194 Interest cost 938 262 640 239 550 189 Amortization of loss 101 111 307 218 428 259 Expected return on plan assets (888) — (970) — (898) — Amortization of prior service credit — (415) — (296) — (241) Net periodic benefit (expense) cost $ 204 $ (14) $ 45 $ 196 $ 138 $ 401 The pension and postretirement healthcare and life programs experienced losses during the year ended December 30, 2023 due to the change in discount rate. This change was offset by higher than expected investment returns and demographic gains . Assumptions— Weighted-average assumptions used to determine the benefit obligations as of year-end 2023 and 2022 are: 2023 2022 Healthcare Healthcare Pension benefits & Life Ins. Pension benefits & Life Ins. Discount rate 4.95% 4.88% 5.16% 5.09% 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 30, 2023, December 31, 2022 and January 1, 2022: 2023 2022 2021 Healthcare Healthcare Healthcare Pension benefits & Life Ins. Pension benefits & Life Ins. Pension benefits & Life Ins. Discount rate 5.16% 5.09% 2.63% 2.31% 2.04% 1.82% Expected long-term rate of return on plan assets 5.00% N/A 5.00% N/A 5.00% 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 2023 was 6.75% grading to 4.46% in 2042. As of year-end 2022, the assumed trend rate was 7.00% grading to 4.46% 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 30, 2023 and December 31, 2022. At year-end 2023 and 2022, 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 30, 2023 and December 31, 2022 are as follows: 2023 Quoted prices in active Total fair markets for identical Observable value assets (Level 1) inputs (Level 2) Fixed income securities: Intermediate—government $ 4,060 $ 4,060 $ — Intermediate—corporate 1,386 — 1,386 Short-term—government 1,424 1,424 — Short-term—corporate 460 — 460 International 1,113 — 1,113 Equity securities: U.S. Large cap value 1,611 1,611 — U.S. Large cap growth 1,082 1,082 — U.S. Mid cap value 648 648 — U.S. Mid cap growth 466 466 — U.S. Small cap value 662 662 — U.S. Small cap growth 467 467 — International 1,082 359 723 Emerging Markets 344 344 — Commodities Broad Basket 844 183 661 Cash 1,327 1,327 — Total $ 16,976 $ 12,633 $ 4,343 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 Cash Flows —The Company does not expect to contribute to its pension plans during 2024 and expects to contribute $0.4 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 2024 $ 1,665 $ 449 2025 1,626 467 2026 1,593 483 2027 1,568 506 2028 1,529 517 2029 - 2033 6,973 2,226 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, 2023, 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 2023 and 2022 is for the plan 's year end at December 31, 2023, and December 31, 2022, 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 2023 and 2022 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 2023 2022 Implemented 2023 2022 Imposed Agreement Construction Industry Laborers Pension Fund 43-6060737/001 Green - as of December 31, 2022 Green - as of December 31, 2021 None $ 109 $ 108 No 3/31/2026 Operating Engineers Local 101 Pension Plan 43-6059213/001 Green - as of December 31, 2022 Green - as of December 31, 2021 None 21 21 No 3/31/2026 Total Contributions $ 130 $ 129 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 2023 and 2022 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, 2023.

Accrued Mining and Landfill Rec

Accrued Mining and Landfill Reclamation	12 Months Ended
	Dec. 30, 2023
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, $5.1 million and $4.0 million as of December 30, 2023 and December 31, 2022, respectively, is included in accrued expenses on the consolidated balance sheets. The total undiscounted anticipated costs for site reclamation as of December 30, 2023 and December 31, 2022 were $141.8 million and $124.9 million, respectively. The liabilities were initially measured at fair value and are subsequently adjusted for accretion expense, payments and changes in the amount or timing of the estimated cash flows. The corresponding asset retirement costs are capitalized as part of the carrying amount of the related long-lived asset and depreciated over the asset’s remaining useful life. The following table presents the activity for the asset retirement obligations for the years ended December 30, 2023 and December 31, 2022: 2023 2022 Beginning balance $ 40,259 $ 45,051 Acquired obligations 802 739 Change in cost estimate 8,316 (1,238) Settlement of reclamation obligations (2,295) (2,756) Dispositions (309) (4,150) Accretion expense 3,132 2,613 Ending balance $ 49,905 $ 40,259
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, $5.1 million and $4.0 million as of December 30, 2023 and December 31, 2022, respectively, is included in accrued expenses on the consolidated balance sheets. The total undiscounted anticipated costs for site reclamation as of December 30, 2023 and December 31, 2022 were $141.8 million and $124.9 million, respectively. The liabilities were initially measured at fair value and are subsequently adjusted for accretion expense, payments and changes in the amount or timing of the estimated cash flows. The corresponding asset retirement costs are capitalized as part of the carrying amount of the related long-lived asset and depreciated over the asset’s remaining useful life. The following table presents the activity for the asset retirement obligations for the years ended December 30, 2023 and December 31, 2022: 2023 2022 Beginning balance $ 40,259 $ 45,051 Acquired obligations 802 739 Change in cost estimate 8,316 (1,238) Settlement of reclamation obligations (2,295) (2,756) Dispositions (309) (4,150) Accretion expense 3,132 2,613 Ending balance $ 49,905 $ 40,259

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 30, 2023
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”). 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. Other—

Leases

Leases	12 Months Ended
	Dec. 30, 2023
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: 2023 2022 2021 Operating lease cost $ 11,347 $ 9,543 $ 10,650 Variable lease cost 183 243 382 Short-term lease cost 43,052 42,320 42,764 Financing lease cost: Amortization of right-of-use assets 2,692 5,659 9,902 Interest on lease liabilities 584 1,081 2,097 Total lease cost $ 57,858 $ 58,846 $ 65,795 2023 2022 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 36,553 $ 37,889 Current operating lease liabilities $ 8,596 $ 7,296 Noncurrent operating lease liabilities 33,230 35,737 Total operating lease liabilities $ 41,826 $ 43,033 Finance leases: Property and equipment, gross $ 30,136 $ 32,119 Less accumulated depreciation (12,088) (14,992) Property and equipment, net $ 18,048 $ 17,127 Current finance lease liabilities $ 4,020 $ 6,959 Long-term finance lease liabilities 14,357 7,167 Total finance lease liabilities $ 18,377 $ 14,126 2023 2022 Weighted average remaining lease term (years): Operating leases 8.4 9.1 Finance lease 6.0 2.8 Weighted average discount rate: Operating leases 5.1 % 4.7 % Finance leases 7.7 % 5.3 % Maturities of lease liabilities, as of December 30, 2023, were as follows: Operating Leases Finance Leases 2024 $ 10,454 $ 5,221 2025 8,287 4,169 2026 6,522 2,769 2027 4,822 2,585 2028 3,457 2,384 Thereafter 17,674 6,288 Total lease payments 51,216 23,416 Less imputed interest (9,390) (5,039) Present value of lease payments $ 41,826 $ 18,377 The Company has lease agreements associated with quarry facilities under which royalty payments are made. The payments are generally based on tons sold in a particular period; however, certain agreements have minimum annual payments. Royalty expense recorded in cost of revenue during the years ended December 30, 2023, December 31, 2022 and January 1, 2022 was $35.8 million, $33.5 million and $34.8 million, respectively. Minimum contractual commitments for the subsequent five years under royalty agreements are as follows: Royalty Agreements 2024 $ 12,517 2025 12,235 2026 11,151 2027 10,749 2028 10,243
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: 2023 2022 2021 Operating lease cost $ 11,347 $ 9,543 $ 10,650 Variable lease cost 183 243 382 Short-term lease cost 43,052 42,320 42,764 Financing lease cost: Amortization of right-of-use assets 2,692 5,659 9,902 Interest on lease liabilities 584 1,081 2,097 Total lease cost $ 57,858 $ 58,846 $ 65,795 2023 2022 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 36,553 $ 37,889 Current operating lease liabilities $ 8,596 $ 7,296 Noncurrent operating lease liabilities 33,230 35,737 Total operating lease liabilities $ 41,826 $ 43,033 Finance leases: Property and equipment, gross $ 30,136 $ 32,119 Less accumulated depreciation (12,088) (14,992) Property and equipment, net $ 18,048 $ 17,127 Current finance lease liabilities $ 4,020 $ 6,959 Long-term finance lease liabilities 14,357 7,167 Total finance lease liabilities $ 18,377 $ 14,126 2023 2022 Weighted average remaining lease term (years): Operating leases 8.4 9.1 Finance lease 6.0 2.8 Weighted average discount rate: Operating leases 5.1 % 4.7 % Finance leases 7.7 % 5.3 % Maturities of lease liabilities, as of December 30, 2023, were as follows: Operating Leases Finance Leases 2024 $ 10,454 $ 5,221 2025 8,287 4,169 2026 6,522 2,769 2027 4,822 2,585 2028 3,457 2,384 Thereafter 17,674 6,288 Total lease payments 51,216 23,416 Less imputed interest (9,390) (5,039) Present value of lease payments $ 41,826 $ 18,377 The Company has lease agreements associated with quarry facilities under which royalty payments are made. The payments are generally based on tons sold in a particular period; however, certain agreements have minimum annual payments. Royalty expense recorded in cost of revenue during the years ended December 30, 2023, December 31, 2022 and January 1, 2022 was $35.8 million, $33.5 million and $34.8 million, respectively. Minimum contractual commitments for the subsequent five years under royalty agreements are as follows: Royalty Agreements 2024 $ 12,517 2025 12,235 2026 11,151 2027 10,749 2028 10,243
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: 2023 2022 2021 Operating lease cost $ 11,347 $ 9,543 $ 10,650 Variable lease cost 183 243 382 Short-term lease cost 43,052 42,320 42,764 Financing lease cost: Amortization of right-of-use assets 2,692 5,659 9,902 Interest on lease liabilities 584 1,081 2,097 Total lease cost $ 57,858 $ 58,846 $ 65,795 2023 2022 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 36,553 $ 37,889 Current operating lease liabilities $ 8,596 $ 7,296 Noncurrent operating lease liabilities 33,230 35,737 Total operating lease liabilities $ 41,826 $ 43,033 Finance leases: Property and equipment, gross $ 30,136 $ 32,119 Less accumulated depreciation (12,088) (14,992) Property and equipment, net $ 18,048 $ 17,127 Current finance lease liabilities $ 4,020 $ 6,959 Long-term finance lease liabilities 14,357 7,167 Total finance lease liabilities $ 18,377 $ 14,126 2023 2022 Weighted average remaining lease term (years): Operating leases 8.4 9.1 Finance lease 6.0 2.8 Weighted average discount rate: Operating leases 5.1 % 4.7 % Finance leases 7.7 % 5.3 % Maturities of lease liabilities, as of December 30, 2023, were as follows: Operating Leases Finance Leases 2024 $ 10,454 $ 5,221 2025 8,287 4,169 2026 6,522 2,769 2027 4,822 2,585 2028 3,457 2,384 Thereafter 17,674 6,288 Total lease payments 51,216 23,416 Less imputed interest (9,390) (5,039) Present value of lease payments $ 41,826 $ 18,377 The Company has lease agreements associated with quarry facilities under which royalty payments are made. The payments are generally based on tons sold in a particular period; however, certain agreements have minimum annual payments. Royalty expense recorded in cost of revenue during the years ended December 30, 2023, December 31, 2022 and January 1, 2022 was $35.8 million, $33.5 million and $34.8 million, respectively. Minimum contractual commitments for the subsequent five years under royalty agreements are as follows: Royalty Agreements 2024 $ 12,517 2025 12,235 2026 11,151 2027 10,749 2028 10,243
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: 2023 2022 2021 Operating lease cost $ 11,347 $ 9,543 $ 10,650 Variable lease cost 183 243 382 Short-term lease cost 43,052 42,320 42,764 Financing lease cost: Amortization of right-of-use assets 2,692 5,659 9,902 Interest on lease liabilities 584 1,081 2,097 Total lease cost $ 57,858 $ 58,846 $ 65,795 2023 2022 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 36,553 $ 37,889 Current operating lease liabilities $ 8,596 $ 7,296 Noncurrent operating lease liabilities 33,230 35,737 Total operating lease liabilities $ 41,826 $ 43,033 Finance leases: Property and equipment, gross $ 30,136 $ 32,119 Less accumulated depreciation (12,088) (14,992) Property and equipment, net $ 18,048 $ 17,127 Current finance lease liabilities $ 4,020 $ 6,959 Long-term finance lease liabilities 14,357 7,167 Total finance lease liabilities $ 18,377 $ 14,126 2023 2022 Weighted average remaining lease term (years): Operating leases 8.4 9.1 Finance lease 6.0 2.8 Weighted average discount rate: Operating leases 5.1 % 4.7 % Finance leases 7.7 % 5.3 % Maturities of lease liabilities, as of December 30, 2023, were as follows: Operating Leases Finance Leases 2024 $ 10,454 $ 5,221 2025 8,287 4,169 2026 6,522 2,769 2027 4,822 2,585 2028 3,457 2,384 Thereafter 17,674 6,288 Total lease payments 51,216 23,416 Less imputed interest (9,390) (5,039) Present value of lease payments $ 41,826 $ 18,377 The Company has lease agreements associated with quarry facilities under which royalty payments are made. The payments are generally based on tons sold in a particular period; however, certain agreements have minimum annual payments. Royalty expense recorded in cost of revenue during the years ended December 30, 2023, December 31, 2022 and January 1, 2022 was $35.8 million, $33.5 million and $34.8 million, respectively. Minimum contractual commitments for the subsequent five years under royalty agreements are as follows: Royalty Agreements 2024 $ 12,517 2025 12,235 2026 11,151 2027 10,749 2028 10,243

Fair Value of Financial Instrum

Fair Value of Financial Instruments	12 Months Ended
	Dec. 30, 2023
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 30, 2023 and December 31, 2022 was: 2023 2022 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ 139 $ 336 Acquisition-related liabilities and Other noncurrent liabilities: Contingent consideration $ 9,254 $ 4,981 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 30, 2023 and December 31, 2022 were: December 30, 2023 December 31, 2022 Fair Value Carrying Value Fair Value Carrying Value Level 1 Long-term debt(1) $ 2,329,606 $ 2,300,473 $ 1,447,673 $ 1,504,549 Level 3 Current portion of deferred consideration and noncompete obligations(2) 6,868 6,868 13,382 13,382 Long term portion of deferred consideration and noncompete obligations(3) 18,767 18,767 24,070 24,070 _____________________ (1) $3.8 million and $5.1 million was included in current portion of debt as of December 30, 2023 and December 31, 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 10.0% discount rate, which reflects a market discount rate. Changes in fair value may occur as a result of a change in actual or projected cash payments, the probability weightings applied by the Company to projected payments or a change in the discount rate. Significant increases or decreases in any of these inputs in isolation could result in a lower, or higher, fair value measurement. There were no material adjustments to the fair value of contingent consideration in 2023 or 2022. 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 30, 2023 and December 31, 2022 was: 2023 2022 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ 139 $ 336 Acquisition-related liabilities and Other noncurrent liabilities: Contingent consideration $ 9,254 $ 4,981 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 30, 2023 and December 31, 2022 were: December 30, 2023 December 31, 2022 Fair Value Carrying Value Fair Value Carrying Value Level 1 Long-term debt(1) $ 2,329,606 $ 2,300,473 $ 1,447,673 $ 1,504,549 Level 3 Current portion of deferred consideration and noncompete obligations(2) 6,868 6,868 13,382 13,382 Long term portion of deferred consideration and noncompete obligations(3) 18,767 18,767 24,070 24,070 ______________________ (1) $3.8 million and $5.1 million was included in current portion of debt as of December 30, 2023 and December 31, 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 10.0% discount rate, which reflects a market discount rate. Changes in fair value may occur as a result of a change in actual or projected cash payments, the probability weightings applied by the Company to projected payments or a change in the discount rate. Significant increases or decreases in any of these inputs in isolation could result in a lower, or higher, fair value measurement. There were no material adjustments to the fair value of contingent consideration in 2023 or 2022. 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. 30, 2023
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 the Company's segments and allocates resources to them based on a segment profit metric that we call Adjusted EBITDA, which is computed as earnings from continuing operations before interest, taxes, depreciation, depletion, amortization, accretion, share-based compensation, and transaction costs, as well as various other non-recurring, non-cash amounts. The West and East segments have several acquired subsidiaries that are engaged in various activities including quarry mining, aggregate production and contracting. The Cement segment is engaged in the production of Portland cement. Assets employed by each segment include assets directly identified with those operations. Corporate assets consist primarily of cash, property, plant and equipment for corporate operations and other assets not directly identifiable with a reportable business segment. The accounting policies applicable to each segment are consistent with those used in the consolidated financial statements. The following tables display selected financial data for the Company’s reportable business segments as of and for the years ended December 30, 2023, December 31, 2022 and January 1, 2022: 2023 2022 2021 Revenue*: West $ 1,586,611 $ 1,390,307 $ 1,262,061 East 650,207 664,479 849,374 Cement 382,650 357,736 298,234 Total revenue $ 2,619,468 $ 2,412,522 $ 2,409,669 ______________________ * Intercompany sales are immaterial and the presentation above only reflects sales to external customers. 2023 2022 2021 Income from operations before taxes $ 394,464 $ 361,488 $ 198,637 Interest expense 114,155 86,969 92,240 Depreciation, depletion and amortization 214,418 197,837 226,442 Accretion 3,132 2,613 2,924 Loss on debt financings 493 1,737 6,016 Tax receivable agreement (benefit) expense (162,182) 1,566 (6,779) (Gain) loss on sale of businesses (14,966) (172,389) (20,011) Non-cash compensation 20,326 18,347 19,705 Argos USA acquisition and integration costs 25,591 — — Other (17,421) (6,692) 908 Total Adjusted EBITDA $ 578,010 $ 491,476 $ 520,082 Total Adjusted EBITDA by Segment: West $ 331,136 $ 280,557 $ 271,560 East 150,609 129,203 181,483 Cement 144,040 125,582 117,159 Corporate and other (47,775) (43,866) (50,120) Total Adjusted EBITDA $ 578,010 $ 491,476 $ 520,082 2023 2022 2021 Purchases of property, plant and equipment West $ 136,922 $ 123,085 $ 94,056 East 59,505 84,323 89,727 Cement 41,338 44,950 26,962 Total reportable segments 237,765 252,358 210,745 Corporate and other 17,854 14,375 1,237 Total purchases of property, plant and equipment $ 255,619 $ 266,733 $ 211,982 2023 2022 2021 Depreciation, depletion, amortization and accretion: West $ 111,300 $ 97,892 $ 99,470 East 62,656 63,297 86,623 Cement 39,307 36,028 39,024 Total reportable segments 213,263 197,217 225,117 Corporate and other 4,287 3,233 4,249 Total depreciation, depletion, amortization and accretion $ 217,550 $ 200,450 $ 229,366 2023 2022 2021 Total assets: West $ 1,837,214 $ 1,565,776 $ 1,512,298 East 1,171,944 1,151,223 1,292,638 Cement 904,508 873,604 844,086 Total reportable segments 3,913,666 3,590,603 3,649,022 Corporate and other 1,235,916 665,089 590,103 Total $ 5,149,582 $ 4,255,692 $ 4,239,125
Summit Materials, LLC
Segment Reporting Information [Line Items]
Segment Information	Segment Information The Company has three operating segments: West, East and Cement, which are its reporting segments. These segments are consistent with the Company’s management reporting structure. The operating results of each segment are regularly reviewed and evaluated by the Chief Executive Officer, the Company’s Chief Operating Decision Maker (“CODM”). The CODM primarily evaluates the performance of the Company's segments and allocates resources to them based on a segment profit metric that we call Adjusted EBITDA, which is computed as earnings from continuing operations before interest, taxes, depreciation, depletion, amortization, accretion, share-based compensation, and transaction costs, as well as various other non-recurring, non-cash amounts. The West and East segments have several acquired subsidiaries that are engaged in various activities including quarry mining, aggregate production and contracting. The Cement segment is engaged in the production of Portland cement. Assets employed by each segment include assets directly identified with those operations. Corporate assets consist primarily of cash, property, plant and equipment for corporate operations and other assets not directly identifiable with a reportable business segment. The accounting policies applicable to each segment are consistent with those used in the consolidated financial statements. The following tables display selected financial data for the Company’s reportable business segments as of and for the years ended December 30, 2023, December 31, 2022 and January 1, 2022: 2023 2022 2021 Revenue*: West $ 1,586,611 $ 1,390,307 $ 1,262,061 East 650,207 664,479 849,374 Cement 382,650 357,736 298,234 Total revenue $ 2,619,468 $ 2,412,522 $ 2,409,669 ______________________ * Intercompany sales are immaterial and the presentation above only reflects sales to external customers. 2023 2022 2021 Income from operations before taxes $ 232,216 $ 362,722 $ 191,920 Interest expense 114,155 86,969 92,178 Depreciation, depletion and amortization 214,418 197,837 226,442 Accretion 3,132 2,613 2,924 Loss on debt financings 493 1,737 6,016 (Gain) loss on sale of businesses (14,966) (172,389) (20,011) Non-cash compensation 20,326 18,347 19,705 Argos USA acquisition and integration costs 25,591 — — Other (17,355) (6,360) 908 Total Adjusted EBITDA $ 578,010 $ 491,476 $ 520,082 Total Adjusted EBITDA by Segment: West $ 331,136 $ 280,557 $ 271,560 East 150,609 129,203 181,483 Cement 144,040 125,582 117,159 Corporate and other (47,775) (43,866) (50,120) Total Adjusted EBITDA $ 578,010 $ 491,476 $ 520,082 2023 2022 2021 Purchases of property, plant and equipment West $ 136,922 $ 123,085 $ 94,056 East 59,505 84,323 89,727 Cement 41,338 44,950 26,962 Total reportable segments 237,765 252,358 210,745 Corporate and other 17,854 14,375 1,237 Total purchases of property, plant and equipment $ 255,619 $ 266,733 $ 211,982 2023 2022 2021 Depreciation, depletion, amortization and accretion: West $ 111,300 $ 97,892 $ 99,470 East 62,656 63,297 86,623 Cement 39,307 36,028 39,024 Total reportable segments 213,263 197,217 225,117 Corporate and other 4,287 3,233 4,249 Total depreciation, depletion, amortization and accretion $ 217,550 $ 200,450 $ 229,366 2023 2022 2021 Total assets: West $ 1,837,214 $ 1,565,776 $ 1,512,298 East 1,171,944 1,151,223 1,292,638 Cement 904,508 873,604 844,086 Total reportable segments 3,913,666 3,590,603 3,649,022 Corporate and other 1,298,863 529,103 386,537 Total $ 5,212,529 $ 4,119,706 $ 4,035,559

Subsequent Event - Acquisition

Subsequent Event - Acquisition of Argos North America Corp	12 Months Ended
	Dec. 30, 2023
Subsequent Event [Line Items]
Subsequent Event - Acquisition of Argos North America Corp.	Subsequent Event - Acquisition of Argos North America Corp. In January 2024, Summit completed a merger with Argos North America Corporation ("Argos USA"), Cementos Argos S.A., Argos SEM LLC and Valle Cement Investments, Inc., pursuant to which Summit acquired all of the outstanding equity interests (the "Transaction") of Argos USA from the Argos SEM LLC and Valle Cement Investments, Inc. in exchange for $1.2 billion of cash, the issuance of 54,720,000 shares of the Company's Class A common stock and one preferred share in a transaction valued at approximately $3.2 billion. The cash consideration was funded from the net proceeds of an $800 million offering of Senior Notes due 2031 and new term loan borrowings under our current credit facility. The purchase price is subject to customary adjustments, with any upward or downward adjustments made against the cash consideration. The Transaction Agreement, dated as of September 7, 2023, contains customary representations and warranties, covenants and agreements, including a Stockholder Agreement. The Argos USA assets include four integrated cement plants, two grinding facilities, 140 ready-mix concrete plants, eight ports and 10 inland terminals across the East and Gulf Coast regions, with a total installed cement grinding capacity of 9.6 million tons per annum and a total import capacity of 5.4 million tons of cement per annum. The import facilities allow the importing of cement from other countries, including a minimum quantity from a cement plant in Cartagena, Colombia, owned by Cementos Argos S.A., as stipulated under a cement supply agreement entered into upon the closing of the Transaction. The Argos USA assets included 1.2 billion tons of reserves and resources in four quarries. The following unaudited pro forma financial information summarizes the results of operations for the Company and Argos USA as though the companies merged as of January 1, 2022. Financial information for 2023 does not reflect any cost savings or associated costs to achieve such savings from operating efficiencies or synergies that may result from the merger. However, we have reflected elimination of royalties expenses paid to the parent of Argos USA which will not be incurred post merger. We have also adjusted for expenses incurred by Argos USA as they pursed an initial public offering and the merger with the Company, as well as interest expense adjustments to reflect the payoff of Argos USA debt obligations and new debt issued by the Company described above. 2023 2022 ($ in thousands) Total Revenues $ 4,328,054 $ 3,977,955 Net income attributable to Summit Inc. $ 392,335 $ 286,479 The pro forma financial information is provided for informational purposes only and do not purport to represent what the actual consolidated results of operations of the combined company would have been had the transaction occurred on the dates assumed, nor are they necessarily indicative of future consolidated results of operations.
Summit Materials, LLC
Subsequent Event [Line Items]
Subsequent Event - Acquisition of Argos North America Corp.	Subsequent Event - Acquisition of Argos North America Corp. In January 2024, Summit completed a merger with Argos North America Corporation ("Argos USA"), Cementos Argos S.A., Argos SEM LLC and Valle Cement Investments, Inc., pursuant to which Summit acquired all of the outstanding equity interests (the "Transaction") of Argos USA from the Argos SEM LLC and Valle Cement Investments, Inc. in exchange for $1.2 billion of cash, the issuance of 54,720,000 shares of the Company's Class A common stock and one preferred share in a transaction valued at approximately $3.2 billion. The cash consideration was funded from the net proceeds of an $800 million offering of Senior Notes due 2031 and new term loan borrowings under our current credit facility. The purchase price is subject to customary adjustments, with any upward or downward adjustments made against the cash consideration. The Transaction Agreement, dated as of September 7, 2023, contains customary representations and warranties, covenants and agreements, including a Stockholder Agreement. The Argos USA assets include four integrated cement plants, two grinding facilities, 140 ready-mix concrete plants, eight ports and 10 inland terminals across the East and Gulf Coast regions, with a total installed cement grinding capacity of 9.6 million tons per annum and a total import capacity of 5.4 million tons of cement per annum. The import facilities allow the importing of cement from other countries, including a minimum quantity from a cement plant in Cartagena, Colombia, owned by Cementos Argos S.A., as stipulated under a cement supply agreement entered into upon the closing of the Transaction. The Argos USA assets included 1.1 billion tons of reserves and resources in four quarries. The following unaudited pro forma financial information summarizes the results of operations for the Company and Argos USA as though the companies merged as of January 1, 2022. Financial information for 2023 does not reflect any cost savings or associated costs to achieve such savings from operating efficiencies or synergies that may result from the merger. However, we have reflected elimination of royalties expenses paid to the parent of Argos USA which will not be incurred post merger. We have also adjusted for expenses incurred by Argos USA as they pursed an initial public offering and the merger with the Company, as well as interest expense adjustments to reflect the payoff of Argos USA debt obligations and new debt issued by the Company described above. 2023 2022 ($ in thousands) Total Revenues $ 4,328,054 $ 3,977,955 Net income attributable to Summit Inc. $ 392,335 $ 286,479 The pro forma financial information is provided for informational purposes only and do not purport to represent what the actual consolidated results of operations of the combined company would have been had the transaction occurred on the dates assumed, nor are they necessarily indicative of future consolidated results of operations.

Senior Notes' Guarantor and Non

Senior Notes' Guarantor and Non-Guarantor Financial Information	12 Months Ended
	Dec. 30, 2023
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 30, 2023 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 310,410 $ 3,115 $ 44,899 $ (2,755) $ 355,669 Restricted cash 800,000 — — — 800,000 Accounts receivable, net 6,441 255,836 24,998 (23) 287,252 Intercompany receivables 1,087,570 2,331,879 — (3,419,449) — Cost and estimated earnings in excess of billings — 9,228 1,061 — 10,289 Inventories — 234,738 6,612 — 241,350 Other current assets 11,480 13,264 645 — 25,389 Total current assets 2,215,901 2,848,060 78,215 (3,422,227) 1,719,949 Property, plant and equipment, net 35,812 1,858,020 82,988 — 1,976,820 Goodwill — 1,167,685 58,176 — 1,225,861 Intangible assets, net — 63,655 4,426 — 68,081 Operating lease right-of-use assets 3,749 28,511 4,293 — 36,553 Other assets 5,384,259 235,719 933 (5,435,646) 185,265 Total assets $ 7,639,721 $ 6,201,650 $ 229,031 $ (8,857,873) $ 5,212,529 Liabilities and Members' Interest Current liabilities: Current portion of debt $ 3,822 $ — $ — $ — $ 3,822 Current portion of acquisition-related liabilities — 7,007 — — 7,007 Accounts payable 4,290 111,061 8,293 (23) 123,621 Accrued expenses 88,318 82,065 5,306 (2,755) 172,934 Current operating lease liabilities 804 7,230 562 — 8,596 Intercompany payables 2,890,124 525,230 4,095 (3,419,449) — Billings in excess of costs and estimated earnings — 7,280 948 — 8,228 Total current liabilities 2,987,358 739,873 19,204 (3,422,227) 324,208 Long-term debt 2,283,639 — — — 2,283,639 Acquisition-related liabilities — 28,021 — — 28,021 Noncurrent operating lease liabilities 7,951 21,587 3,692 — 33,230 Other noncurrent liabilities 5,768 196,759 119,820 (133,921) 188,426 Total liabilities 5,284,716 986,240 142,716 (3,556,148) 2,857,524 Total members' interest 2,355,005 5,215,410 86,315 (5,301,725) 2,355,005 Total liabilities and members' interest $ 7,639,721 $ 6,201,650 $ 229,031 $ (8,857,873) $ 5,212,529 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 Statements of Operations and Comprehensive Income Year Ended December 30, 2023 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 2,494,870 $ 129,751 $ (5,153) $ 2,619,468 Cost of revenue (excluding items shown separately below) — 1,777,594 89,967 (5,153) 1,862,408 General and administrative expenses 69,681 152,212 6,987 — 228,880 Depreciation, depletion, amortization and accretion 4,287 202,235 11,028 — 217,550 Operating (loss) income (73,968) 362,829 21,769 — 310,630 Other income, net (456,649) (2,108) (2,451) 440,433 (20,775) Interest expense (income) 167,796 (59,123) 5,482 — 114,155 Gain on sale of business — (14,966) — — (14,966) Income from operation before taxes 214,885 439,026 18,738 (440,433) 232,216 Income tax expense 4,929 12,167 5,164 — 22,260 Net income attributable to Summit LLC $ 209,956 $ 426,859 $ 13,574 $ (440,433) $ 209,956 Comprehensive income attributable to member of Summit Materials, LLC $ 215,523 $ 426,217 $ 8,649 $ (434,866) $ 215,523 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) loss, 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 continuing operations before taxes 173,144 396,088 11,128 (388,440) 191,920 Income tax (benefit) expense 2,173 16,079 2,697 — 20,949 Net income attributable to member of Summit Materials, LLC $ 170,971 $ 380,009 $ 8,431 $ (388,440) $ 170,971 Comprehensive income (loss) attributable to member of Summit Materials, LLC $ 173,528 $ 378,706 $ 7,177 $ (385,883) $ 173,528 Condensed Consolidating Statements of Cash Flows For the year ended December 30, 2023 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ (114,700) $ 525,582 $ 28,058 $ — $ 438,940 Cash flow from investing activities: Acquisitions, net of cash acquired — (239,508) — — (239,508) Purchase of property, plant and equipment (17,854) (231,190) (6,575) — (255,619) Proceeds from the sale of property, plant, and equipment — 13,919 505 — 14,424 Proceeds from the sale of a business — 65,576 — — 65,576 Other — (5,137) — — (5,137) Net cash used in investing activities (17,854) (396,340) (6,070) — (420,264) Cash flow from financing activities: Capital distributions to member (240,857) 241,104 — — 247 Net proceeds from debt issuance 800,000 — — — 800,000 Loans received from and payments made on loans from other Summit Companies 349,610 (349,370) (4,503) 4,263 — Payments on long-term debt (5,096) (5,284) — — (10,380) Cash paid for tax receivable agreement interests (132,449) — — — (132,449) Payments on acquisition-related liabilities — (12,367) — — (12,367) Debt issuance costs (5,599) — — — (5,599) Distributions from partnership (19,042) — — — (19,042) Other (1,910) (3,074) (215) — (5,199) Net cash provided by (used in) financing activities 744,657 (128,991) (4,718) 4,263 615,211 Impact of cash on foreign currency — — 1,331 — 1,331 Net increase (decrease) in cash and cash equivalents and restricted cash 612,103 251 18,601 4,263 635,218 Cash and cash equivalents and restricted cash—beginning of period 498,307 2,864 26,298 (7,018) 520,451 Cash and cash equivalents and restricted cash—end of period $ 1,110,410 $ 3,115 $ 44,899 $ (2,755) $ 1,155,669 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 in) 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 (decrease) in cash and cash equivalents 133,263 600 7,961 (2,334) 139,490 Cash and cash equivalents—beginning of period 365,044 2,264 18,337 (4,684) 380,961 Cash and cash equivalents—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 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 and cash equivalents (36,030) (8,023) 7,876 (1,043) (37,220) Cash and cash equivalents—beginning of period 401,074 10,287 10,461 (3,641) 418,181 Cash and cash equivalents—end of period $ 365,044 $ 2,264 $ 18,337 $ (4,684) $ 380,961

Summary of Organization and S_2

Summary of Organization and Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 30, 2023
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
Business and Credit Concentrations	Business and Credit Concentrations—
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 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 30, 2023. 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.
Restricted Cash	Restricted Cash - In December 2023, we issued $800 million of 7.250% senior notes due January 15, 2031 (the “2031 Notes”) related to our merger with Argos North America Corporation (see notes 8 and 20). As the proceeds from the issuance of the 2031 Notes could only be used for the Argos transaction, the balance is shown as restricted cash as of December 30, 2023. Subsequent to year end, the proceeds were released and used to consummate the Argos Transaction.
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.
Transaction and Integration Expenses	Transaction and Integration Expenses —Transaction and integration expenses typically include finders fees, legal, accounting and other professional costs. Integration expenses represent costs incurred to combine the company and its acquired businesses. Integration expenses typically include strategic consulting services, facility consolidations, one time employee related costs such as retention and severance costs, costs of integrating information system infrastructure, enterprise planning systems, processes, and other non-recurring integration related costs. Costs incurred related to the revision or issuance of new debt to finance the transactions are recorded as deferred financing costs. Transaction and integration costs are combined and presented on one line item in the consolidated statements of operations.
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.
Summit Materials, LLC
Company Information
Principles of Consolidation	Principles of Consolidation –The consolidated financial statements include the accounts of Summit LLC and its majority owned subsidiaries. All intercompany balances and transactions have been eliminated. The Company attributes consolidated member’s interest and net income separately to the controlling and noncontrolling interests. Noncontrolling interests in consolidated subsidiaries represent a 20% ownership in Ohio Valley Asphalt, LLC and, prior to the initial public offering (“IPO”) and concurrent purchase of the noncontrolling interests Continental Cement Company, L.L.C. (“Continental Cement”), a 30% redeemable ownership in Continental Cement. The Company accounts for investments in entities for which it has an ownership of 20% to 50% using the equity method of accounting. The Company’s fiscal year is based on a 52-53 week year with each quarter composed of 13 weeks ending on a Saturday. The year ended January 2, 2021 was a 53-week year.
Use of Estimates	Use of Estimates — Preparation of these consolidated financial statements in conformity with U.S. generally accepted accounting principles (“U.S. GAAP”) requires management to make estimates and assumptions. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities and reported amounts of revenue and expenses. Such estimates include the valuation of accounts receivable, inventories, valuation of deferred tax assets, goodwill, intangibles and other long-lived assets, pension and other postretirement obligations and asset retirement obligations. Estimates also include revenue earned on contracts and costs to complete contracts. Most of the Company’s paving and related services are performed under fixed unit-price contracts with state and local governmental entities. Management regularly evaluates its estimates and assumptions based on historical experience and other factors, including the current economic environment. As future events and their effects cannot be determined with precision, actual results can differ significantly from estimates made. Changes in estimates, including those resulting from continuing changes in the economic environment, are reflected in the Company’s consolidated financial statements when the change in estimate occurs.
Business and Credit Concentrations	Business and Credit Concentrations— The Company’s operations are conducted primarily across 21 U.S. states and in British Columbia, Canada, with the most significant revenue generated in Texas, Utah, Missouri and Kansas. 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 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 30, 2023. 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.
Restricted Cash	Restricted Cash —In December 2023, we issued $800 million of 7.250% senior notes due January 15, 2031 (the “2031 Notes”) related to our merger with Argos North America Corporation (see note 8 and 19). As the proceeds from the issuance of the 2031 Notes could only be used for the Argos transaction, the balance is shown as restricted cash as of December 30, 2023. Subsequent to year end, the proceeds were released and used to consummate the Argos Transaction.
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.
Transaction and Integration Expenses	Transaction and Integration Expenses —Transaction and integration expenses typically include finders fees, legal, accounting and other professional costs. Integration expenses represent costs incurred to combine the company and its acquired businesses. Integration expenses typically include strategic consulting services, facility consolidations, one time employee related costs such as retention and severance costs, costs of integrating information system infrastructure, enterprise planning systems, processes, and other non-recurring integration related costs. Costs incurred related to the revision or issuance of new debt to finance the transactions are recorded as deferred financing costs. Transaction and integration costs are combined and presented on one line item in the consolidated statements of operations.
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).

Acquisitions and Dispositions (

Acquisitions and Dispositions (Tables)	12 Months Ended
	Dec. 30, 2023
Summary of Acquisitions by Region	The following table summarizes the Company’s acquisitions by region and period: 2023 2022 2021 West 3 — — East 1 2 3
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 2023 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: 2023 2022 Financial assets $ 12,747 $ 297 Inventories 6,251 161 Property, plant and equipment 125,207 30,041 Intangible assets — — Other assets 1,085 1,116 Financial liabilities (11,973) (1,120) Other long-term liabilities (802) (1,589) Net assets acquired 132,515 28,906 Goodwill 108,590 — Purchase price 241,105 28,906 Acquisition-related liabilities — (6,176) Other (1,597) — Net cash paid for acquisitions $ 239,508 $ 22,730
Schedule of Remaining Payments Under Noncompete and Deferred Consideration Agreements	The remaining payments due under these noncompete and deferred consideration agreements are as follows: 2024 $ 6,870 2025 7,317 2026 6,068 2027 4,569 2028 4,571 Thereafter 1,245 Total scheduled payments 30,640 Present value adjustments (5,005) Total noncompete obligations and deferred consideration $ 25,635
Summit Materials, LLC
Summary of Acquisitions by Region	The following table summarizes the Company’s acquisitions by region and period: 2023 2022 2021 West 3 — — East 1 2 3
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: 2023 2022 Financial assets $ 12,747 $ 297 Inventories 6,251 161 Property, plant and equipment 125,207 30,041 Intangible assets — — Other assets 1,085 1,116 Financial liabilities (11,973) (1,120) Other long-term liabilities (802) (1,589) Net assets acquired 132,515 28,906 Goodwill 108,590 — Purchase price 241,105 28,906 Acquisition-related liabilities — (6,176) Other (1,597) — Net cash paid for acquisitions $ 239,508 $ 22,730
Schedule of Remaining Payments Under Noncompete and Deferred Consideration Agreements	The remaining payments due under these noncompete and deferred consideration agreements are as follows: 2024 $ 6,870 2025 7,317 2026 6,068 2027 4,569 2028 4,571 Thereafter 1,245 Total scheduled payments 30,640 Present value adjustments (5,005) Total noncompete obligations and deferred consideration $ 25,635

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 30, 2023
Goodwill by Reportable Segment and in Total	The following table presents goodwill by reportable segments and in total: West East Cement Total Balance—January 1, 2022 $ 570,509 $ 388,585 $ 204,656 $ 1,163,750 Dispositions (1) — (27,084) — (27,084) Foreign currency translation adjustments (4,120) — — (4,120) Balance—December 31, 2022 $ 566,389 $ 361,501 $ 204,656 $ 1,132,546 Acquisitions (2) 108,590 — — 108,590 Dispositions (1) (17,840) — — (17,840) Foreign currency translation adjustments 1,565 — — 1,565 Balance—December 30, 2023 $ 658,704 $ 361,501 $ 204,656 $ 1,224,861 ______________________ (1) Reflects goodwill derecognition from dispositions completed during 2022 and 2023, respectively. (2) Reflects goodwill from 2023 acquisitions.
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 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 Acquisitions (2) 108,590 — — 108,590 Dispositions (1) (17,840) — — (17,840) Foreign currency translation adjustments 1,565 — — 1,565 Balance—December 30, 2023 $ 659,704 $ 361,501 $ 204,656 $ 1,225,861 ______________________ (1) Reflects goodwill derecognition from dispositions completed during 2022 and 2023, respectively. (2) Reflects goodwill from 2023 acquisitions.

Revenue Recognition (Tables)

Revenue Recognition (Tables)	12 Months Ended
	Dec. 30, 2023
Revenue from External Customer [Line Items]
Summary of Revenue by Products	Revenue by product for the years ended December 30, 2023, December 31, 2022 and January 1, 2022 consisted of the following: 2023 2022 2021 Revenue by product*: Aggregates $ 663,551 $ 583,993 $ 573,157 Cement 355,786 332,518 282,081 Ready-mix concrete 744,151 687,950 702,062 Asphalt 312,383 270,444 311,046 Paving and related services 318,721 315,065 337,311 Other 224,876 222,552 204,012 Total revenue $ 2,619,468 $ 2,412,522 $ 2,409,669 ______________________ * Revenue from 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 December 31, 2022 to December 30, 2023. 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—December 31, 2022 $ 6,510 $ 5,739 Changes in revenue billed, contract price or cost estimates 3,746 2,475 Other 33 14 Balance—December 30, 2023 $ 10,289 $ 8,228
Summary of Accounts Receivable, Net	Accounts receivable, net consisted of the following as of December 30, 2023 and December 31, 2022: 2023 2022 Trade accounts receivable $ 228,697 $ 215,766 Construction contract receivables 51,567 37,067 Retention receivables 13,541 11,048 Accounts receivable 293,805 263,881 Less: Allowance for doubtful accounts (6,553) (7,212) Accounts receivable, net $ 287,252 $ 256,669
Summit Materials, LLC
Revenue from External Customer [Line Items]
Summary of Revenue by Products	Revenue by product for the years ended December 30, 2023, December 31, 2022 and January 1, 2022 consisted of the following: 2023 2022 2021 Revenue by product*: Aggregates $ 663,551 $ 583,993 $ 573,157 Cement 355,786 332,518 282,081 Ready-mix concrete 744,151 687,950 702,062 Asphalt 312,383 270,444 311,046 Paving and related services 318,721 315,065 337,311 Other 224,876 222,552 204,012 Total revenue $ 2,619,468 $ 2,412,522 $ 2,409,669 ______________________ *Revenue from 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 December 31, 2022 to December 30, 2023. 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—December 31, 2022 $ 6,510 $ 5,739 Changes in revenue billed, contract price or cost estimates 3,746 2,475 Other 33 14 Balance—December 30, 2023 $ 10,289 $ 8,228
Summary of Accounts Receivable, Net	Accounts receivable, net consisted of the following as of December 30, 2023 and December 31, 2022: 2023 2022 Trade accounts receivable $ 228,697 $ 215,766 Construction contract receivables 51,567 37,067 Retention receivables 13,541 11,048 Accounts receivable 293,805 263,881 Less: Allowance for doubtful accounts (6,553) (7,212) Accounts receivable, net $ 287,252 $ 256,669

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 30, 2023
Inventory [Line Items]
Components of Inventories	Inventories consisted of the following as of December 30, 2023 and December 31, 2022: 2023 2022 Aggregate stockpiles $ 165,272 $ 148,347 Finished goods 43,122 33,622 Work in process 10,702 8,191 Raw materials 22,254 22,331 Total $ 241,350 $ 212,491
Summit Materials, LLC
Inventory [Line Items]
Components of Inventories	Inventories consisted of the following as of December 30, 2023 and December 31, 2022: 2023 2022 Aggregate stockpiles $ 165,272 $ 148,347 Finished goods 43,122 33,622 Work in process 10,702 8,191 Raw materials 22,254 22,331 Total $ 241,350 $ 212,491

Property, Plant and Equipment_2

Property, Plant and Equipment, net and Intangibles, net (Tables)	12 Months Ended
	Dec. 30, 2023
Property, Plant and Equipment [Line Items]
Summary of Property, Plant and Equipment	Property, plant and equipment, net consisted of the following as of December 30, 2023 and December 31, 2022: 2023 2022 Mineral bearing land and leased interests $ 557,696 $ 515,153 Land (non-mineral bearing) 210,048 183,926 Buildings and improvements 233,412 213,056 Plants, machinery and equipment 1,484,515 1,380,886 Mobile equipment and barges 623,424 555,119 Truck and auto fleet 41,181 38,717 Landfill airspace and improvements 55,036 55,027 Office equipment 61,825 49,336 Construction in progress 109,151 90,039 Property, plant and equipment 3,376,288 3,081,259 Less accumulated depreciation, depletion and amortization (1,399,468) (1,267,557) Property, plant and equipment, net $ 1,976,820 $ 1,813,702 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 30, 2023 December 31, 2022 Gross Net Gross Net Carrying Accumulated Carrying Carrying Accumulated Carrying Amount Amortization Amount Amount Amortization Amount Operating permits $ 38,677 $ (5,691) $ 32,986 $ 38,677 $ (4,109) $ 34,568 Mineral leases 17,778 (7,676) 10,102 18,091 (7,056) 11,035 Reserve rights 25,586 (5,020) 20,566 25,242 (3,872) 21,370 Other 5,012 (585) 4,427 4,877 (466) 4,411 Total intangible assets $ 87,053 $ (18,972) $ 68,081 $ 86,887 $ (15,503) $ 71,384
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: 2024 $ 3,365 2025 3,763 2026 3,935 2027 3,922 2028 3,925 Thereafter 49,171 Total $ 68,081
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 30, 2023 and December 31, 2022: 2023 2022 Mineral bearing land and leased interests $ 557,696 $ 515,153 Land (non-mineral bearing) 210,048 183,926 Buildings and improvements 233,412 213,056 Plants, machinery and equipment 1,484,515 1,380,886 Mobile equipment and barges 623,424 555,119 Truck and auto fleet 41,181 38,717 Landfill airspace and improvements 55,036 55,027 Office equipment 61,825 49,336 Construction in progress 109,151 90,039 Property, plant and equipment 3,376,288 3,081,259 Less accumulated depreciation, depletion and amortization (1,399,468) (1,267,557) Property, plant and equipment, net $ 1,976,820 $ 1,813,702 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 30, 2023 December 31, 2022 Gross Net Gross Net Carrying Accumulated Carrying Carrying Accumulated Carrying Amount Amortization Amount Amount Amortization Amount Operating permits $ 38,677 $ (5,691) $ 32,986 $ 38,677 $ (4,109) $ 34,568 Mineral leases 17,778 (7,676) 10,102 18,091 (7,056) 11,035 Reserve rights 25,586 (5,020) 20,566 25,242 (3,872) 21,370 Other 5,012 (585) 4,427 4,877 (466) 4,411 Total intangible assets $ 87,053 $ (18,972) $ 68,081 $ 86,887 $ (15,503) $ 71,384
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: 2024 $ 3,365 2025 3,763 2026 3,935 2027 3,922 2028 3,925 Thereafter 49,171 Total $ 68,081

Accrued Expenses (Tables)

Accrued Expenses (Tables)	12 Months Ended
	Dec. 30, 2023
Schedule Of Accrued Expenses [Line Items]
Components of Accrued Expenses	Accrued expenses consisted of the following as of December 30, 2023 and December 31, 2022: 2023 2022 Interest $ 27,593 $ 24,625 Payroll and benefits 63,888 34,485 Finance lease obligations 4,020 6,959 Insurance 25,277 18,127 Current portion of TRA liability and accrued taxes 11,042 4,360 Deferred asset purchase payments 5,903 5,131 Professional fees 2,036 924 Other (1) 31,932 25,356 Total $ 171,691 $ 119,967 ______________________ (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 30, 2023 and December 31, 2022: 2023 2022 Interest $ 27,593 $ 24,625 Payroll and benefits 63,888 34,485 Finance lease obligations 4,020 6,959 Insurance 25,277 18,127 Accrued taxes 12,285 5,101 Deferred asset purchase payments 5,903 5,131 Professional fees 2,036 924 Other (1) 31,932 25,356 Total $ 172,934 $ 120,708 ______________________ (1) Consists primarily of current portion of asset retirement obligations and miscellaneous accruals.

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 30, 2023
Schedule of Debt	Debt consisted of the following as of December 30, 2023 and December 31, 2022: 2023 2022 Term Loan, due 2027: $504.5 million and $509.6 million, net of $4.0 million and $5.0 million discount at December 30, 2023 and December 31, 2022, respectively $ 500,473 $ 504,549 6 1⁄2% Senior Notes, due 2027 300,000 300,000 5 1⁄4% Senior Notes, due 2029 700,000 700,000 7 1⁄4% Senior Notes, due 2031 800,000 — Total 2,300,473 1,504,549 Current portion of long-term debt 3,822 5,096 Long-term debt $ 2,296,651 $ 1,499,453
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 30, 2023, are as follows: 2024 $ 3,822 2025 6,369 2026 5,096 2027 789,177 2028 — Thereafter 1,500,000 Total 2,304,464 Less: Original issue net discount (3,991) Less: Deferred financing costs (13,012) Total debt $ 2,287,461
Summary of Activity for Deferred Financing Fees	The following table presents the activity for the deferred financing fees for the years ended December 30, 2023 and December 31, 2022: Deferred financing fees 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 Loan origination fees 5,599 Amortization (2,464) Write off of deferred financing fees (161) Balance—December 30, 2023 $ 14,463
Summit Materials, LLC
Schedule of Debt	Debt consisted of the following as of December 30, 2023 and December 31, 2022: 2023 2022 Term Loan, due 2027: $504.5 million and $509.6 million, net of $4.0 million and $5.0 million discount at December 30, 2023 and December 31, 2022, respectively $ 500,473 $ 504,549 6 1⁄2% Senior Notes, due 2027 300,000 300,000 5 1⁄4% Senior Notes, due 2029 700,000 700,000 7 1⁄4% Senior Notes, due 2031 800,000 — Total 2,300,473 1,504,549 Current portion of long-term debt 3,822 5,096 Long-term debt $ 2,296,651 $ 1,499,453
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 30, 2023, are as follows: 2024 $ 3,822 2025 6,369 2026 5,096 2027 789,177 2028 — Thereafter 1,500,000 Total 2,304,464 Less: Original issue net discount (3,991) Less: Deferred financing costs (13,012) Total debt $ 2,287,461
Summary of Activity for Deferred Financing Fees	The following table presents the activity for the deferred financing fees for the years ended December 30, 2023 and December 31, 2022: Deferred financing fees 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 Loan origination fees 5,599 Amortization (2,464) Write off of deferred financing fees (161) Balance—December 30, 2023 $ 14,463

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 30, 2023
Income Taxes [Line Items]
Components of Income Tax Benefit	For the years ended December 30, 2023, December 31, 2022 and January 1, 2022, income taxes consisted of the following: 2023 2022 2021 Provision for income taxes: Current $ 17,284 $ 15,654 $ 8,030 Deferred 87,554 69,891 36,326 Income tax expense (benefit) $ 104,838 $ 85,545 $ 44,356
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 2023, 2022 and 2021, respectively, due to the following: 2023 2022 2021 Income tax expense (benefit) at federal statutory tax rate $ 82,837 $ 75,862 $ 41,273 Less: Income tax benefit at federal statutory tax rate for LLC entities (867) (754) (459) State and local income taxes 15,580 12,703 7,287 Permanent differences (3,016) (7,039) (5,493) Effective tax rate change 18 (710) 2,317 Basis differences from divestitures — 3,314 3,766 Unrecognized tax benefits — — — Tax receivable agreement (benefit) expense 7,222 218 28 Change in valuation allowance — (562) — Other 3,064 2,513 (4,363) Income tax expense (benefit) $ 104,838 $ 85,545 $ 44,356
Components of Net Deferred Income Tax Liability	The following table summarizes the components of the net deferred income tax asset (liability) as December 30, 2023 and December 31, 2022: 2023 2022 Deferred tax assets (liabilities): Net intangible assets $ 58,051 $ 138,511 Accelerated depreciation (202,683) (196,936) Net operating loss 195,443 195,669 Investment in limited partnership (56,717) (44,690) Mining reclamation reserve 3,847 3,213 Working capital (e.g., accrued compensation, prepaid assets) 45,849 39,231 Interest expense limitation carryforward 9,332 3,101 Less valuation allowance (1,113) (1,113) Deferred tax assets 52,009 136,986 Less foreign deferred tax liability (included in other noncurrent liabilities) (15,854) (15,752) Net deferred tax asset $ 36,155 $ 121,234
Summary of Valuation Allowance	2023 2022 Valuation Allowance: Beginning balance $ (1,113) $ (1,675) Release of valuation allowance and other — 562 Ending balance $ (1,113) $ (1,113)
Schedule Of Changes In Tax Receivable Agreement Liability	Changes in the balance of the TRA liability, from December 31, 2022 to December 30, 2023 are summarized as follows: TRA Liability Balance — December 31, 2022 $ 328,356 LP unit exchanges during period 8,559 Purchase of TRA interests (132,449) TRA liability reduction (157,477) TRA liability payments (544) TRA liability adjustment (4,705) Total 41,740 Less current portion 464 Balance — December 30, 2023 $ 41,276
Summit Materials, LLC
Income Taxes [Line Items]
Components of Income Tax Benefit	For the years ended December 30, 2023, December 31, 2022 and January 1, 2022, income taxes consisted of the following: 2023 2022 2021 Provision for income taxes: Current $ 17,705 $ 16,280 $ 8,459 Deferred 4,555 305 12,490 Income tax expense (benefit) $ 22,260 $ 16,585 $ 20,949
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 2023, 2022 and 2021, respectively, due to the following: 2023 2022 2021 Income tax expense (benefit) at federal statutory tax rate $ 48,765 $ 76,172 $ 40,303 Less: Income tax benefit at federal statutory tax rate for LLC entities (39,936) (63,498) (27,821) State and local income taxes 6,020 4,170 3,604 Permanent differences 5,787 787 427 Effective tax rate change — (491) 201 Basis differences from divestitures — 3,314 3,766 Valuation allowance — (562) — Other 1,624 (3,307) 469 Income tax benefit $ 22,260 $ 16,585 $ 20,949
Components of Net Deferred Income Tax Liability	The following table summarizes the components of the net deferred income tax asset (liability) as December 30, 2023 and December 31, 2022: 2023 2022 Deferred tax (liabilities) assets: Accelerated depreciation $ (57,334) $ (54,590) Net operating loss 5,889 6,147 Investment in limited partnership (30,049) (24,630) Net intangible assets (4,023) (3,236) Mining reclamation reserve 1,188 1,010 Working capital (e.g., accrued compensation, prepaid assets) 1,831 651 Interest expense limitation carryforward 3,202 482 Net deferred tax liabilities (79,296) (74,166) Less valuation allowance (1,113) (1,113) Net deferred tax liability $ (80,409) $ (75,279)
Summary of Valuation Allowance	2023 2022 Valuation Allowance: Beginning balance $ (1,113) $ (1,675) Release of valuation allowance and other — 562 Ending balance $ (1,113) $ (1,113)

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 30, 2023
Earnings Per Share [Abstract]
Schedule of Basic Earnings Per Share	The following table shows the calculation of basic and diluted per share: 2023 2022 2021 Net income attributable to Summit Inc. $ 285,856 $ 272,145 $ 152,184 Weighted average shares of Class A stock outstanding 118,952,933 119,747,056 119,415,448 Add: Nonvested restricted stock awards of retirement eligible shares 92,460 147,388 213,846 Weighted average shares outstanding 119,045,393 119,894,444 119,629,294 Basic earnings per share $ 2.40 $ 2.27 $ 1.27 Diluted net income attributable to Summit Inc. $ 285,856 $ 272,145 $ 152,184 Weighted average shares outstanding 119,045,393 119,894,444 119,629,294 Add: stock options 110,546 87,976 282,677 Add: warrants 14,264 11,647 17,674 Add: restricted stock units 407,494 460,700 816,966 Add: performance stock units 197,069 173,692 188,381 Weighted average dilutive shares outstanding 119,774,766 120,628,459 120,934,992 Diluted earnings per share $ 2.39 $ 2.26 $ 1.26
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: 2023 2022 2021 Antidilutive shares: LP Units 1,180,354 1,313,204 1,867,853

Stockholder's Equity_Members'_2

Stockholder's Equity/Members' Interest (Tables)	12 Months Ended
	Dec. 30, 2023
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 1, 2022 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 % Exchanges during period 548,761 (548,761) — Stock option exercises 11,937 — 11,937 Other equity transactions 560,027 — 560,027 Balance — December 30, 2023 119,529,380 763,243 120,292,623 99.4 %
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 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 Postretirement liability adjustment, net of tax 484 — 484 Foreign currency translation adjustment, net of tax — 3,707 3,707 Balance — December 30, 2023 $ 6,840 $ 435 $ 7,275
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 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) Postretirement liability adjustment 642 — 642 Foreign currency translation adjustment — 4,925 4,925 Balance — December 30, 2023 $ (120) $ (15,689) $ (15,809)

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	12 Months Ended
	Dec. 30, 2023
Schedule Of Cash Flow Supplemental [Line Items]
Schedule of Supplemental Cash Flow Information	Supplemental cash flow information for the years ended December 30, 2023, December 31, 2022 and January 1, 2022 was as follows: 2023 2022 2021 Cash payments: Interest $ 99,035 $ 76,279 $ 81,592 Payments for income taxes, net 11,135 23,352 7,580 Operating cash payments on operating leases 10,361 9,483 10,955 Operating cash payments on finance leases 583 1,081 2,162 Finance cash payments on finance leases 7,204 16,245 17,278 Non cash investing and financing activities: Accrued liabilities for purchases of property, plant and equipment $ 15,030 $ 8,558 $ 13,730 Stock Dividend — 59,258 — Right of use assets obtained in exchange for operating lease obligations 6,976 17,300 11,528 Right of use assets obtained in exchange for finance leases obligations 10,971 (635) 1,125 Exchange of LP Units to shares of Class A common stock 17,335 62 48,425
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 30, 2023, December 31, 2022 and January 1, 2022 was as follows: 2023 2022 2021 Cash payments: Interest $ 99,035 $ 76,279 $ 81,592 Payments for income taxes, net 11,135 23,352 7,580 Operating cash payments on operating leases 10,361 9,483 10,955 Operating cash payments on finance leases 583 1,081 2,162 Finance cash payments on finance leases 7,204 16,245 17,278 Non cash investing and financing activities: Accrued liabilities for purchases of property, plant and equipment $ 15,030 $ 8,558 $ 13,730 Right of use assets obtained in exchange for operating lease obligations 6,976 17,300 11,528 Right of use assets obtained in exchange for finance leases obligations 10,971 (635) 1,125

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 30, 2023
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 2023: 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—December 31, 2022 280,582 $ 9.27 1,100,330 $ 26.12 412,612 $ 29.66 31,519 $ 18.00 Granted — — 607,354 31.28 170,486 33.86 — — Forfeited/ Canceled — — (39,618) 28.99 (27,476) 27.79 — — Exercised (11,937) 11.30 — — — — — — Vested — — (597,113) 24.71 (122,075) 20.95 — — Balance—December 30, 2023 268,645 $ 9.35 1,070,953 $ 29.72 433,547 $ 33.88 31,519 $ 18.00 Performance Stock Units 2023 2022 2021 Risk-free interest rate 4.41% 1.44% 0.29% Dividend yield N/A N/A N/A Volatility 50% 67% 70% 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 2023: 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—December 31, 2022 280,582 $ 9.27 1,100,330 $ 26.12 412,612 $ 29.66 31,519 $ 18.00 Granted — — 607,354 31.28 170,486 33.86 — — Forfeited/ Canceled — — (39,618) 28.99 (27,476) 27.79 — — Exercised (11,937) 11.30 — — — — — — Vested — — (597,113) 24.71 (122,075) 20.95 — — Balance—December 30, 2023 268,645 $ 9.35 1,070,953 $ 29.72 433,547 $ 33.88 31,519 $ 18.00 Performance Stock Units 2023 2022 2021 Risk-free interest rate 4.41% 1.44% 0.29% Dividend yield N/A N/A N/A Volatility 50% 67% 70% Expected term 3 years 3 years 3 years

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	12 Months Ended
	Dec. 30, 2023
Discount rate
Obligations and Funded Status	The following information is as of December 30, 2023 and December 31, 2022 and for the years ended December 30, 2023, December 31, 2022 and January 1, 2022: 2023 2022 Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. Change in benefit obligations: Beginning of period $ 19,037 $ 5,571 $ 25,266 $ 9,790 Service cost 53 28 68 35 Interest cost 938 262 640 239 Actuarial (gain) loss 158 (419) (5,360) (1,454) Change in plan provision — — — (2,014) Benefits paid (1,540) (416) (1,577) (1,025) End of period $ 18,646 $ 5,026 $ 19,037 $ 5,571 Change in fair value of plan assets: Beginning of period $ 17,043 $ — $ 20,004 $ — Actual return on plan assets 1,473 — (1,606) — Employer contributions — 416 222 1,025 Benefits paid (1,540) (416) (1,577) (1,025) End of period $ 16,976 $ — $ 17,043 $ — Funded status of plans $ (1,670) $ (5,026) $ (1,994) $ (5,571) Current liabilities $ — $ (449) $ — $ (484) Noncurrent liabilities (1,670) (4,577) (1,994) (5,087) Liability recognized $ (1,670) $ (5,026) $ (1,994) $ (5,571) Amounts recognized in accumulated other comprehensive income: Net actuarial loss $ 4,642 $ 1,389 $ 5,170 $ 1,919 Prior service cost — (2,752) — (3,167) Total amount recognized $ 4,642 $ (1,363) $ 5,170 $ (1,248)
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. 2023 2022 2021 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 $ (426) $ (419) $ (2,785) $ (1,454) $ (2,000) $ 1,143 Prior service credit — — — (2,013) — — Amortization of prior year service credit — 415 — 296 — 241 Amortization of loss (101) (111) (307) (218) (428) (259) Total amount recognized $ (527) $ (115) $ (3,092) $ (3,389) $ (2,428) $ 1,125
Schedule of Net Benefit Costs	2023 2022 2021 Pension Healthcare Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. benefits & Life Ins. Components of net periodic benefit cost: Service cost $ 53 $ 28 $ 68 $ 35 $ 58 $ 194 Interest cost 938 262 640 239 550 189 Amortization of loss 101 111 307 218 428 259 Expected return on plan assets (888) — (970) — (898) — Amortization of prior service credit — (415) — (296) — (241) Net periodic benefit (expense) cost $ 204 $ (14) $ 45 $ 196 $ 138 $ 401
Schedule of Assumptions Used	Weighted-average assumptions used to determine the benefit obligations as of year-end 2023 and 2022 are: 2023 2022 Healthcare Healthcare Pension benefits & Life Ins. Pension benefits & Life Ins. Discount rate 4.95% 4.88% 5.16% 5.09% 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 30, 2023, December 31, 2022 and January 1, 2022: 2023 2022 2021 Healthcare Healthcare Healthcare Pension benefits & Life Ins. Pension benefits & Life Ins. Pension benefits & Life Ins. Discount rate 5.16% 5.09% 2.63% 2.31% 2.04% 1.82% Expected long-term rate of return on plan assets 5.00% N/A 5.00% N/A 5.00% 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 30, 2023 and December 31, 2022 are as follows: 2023 Quoted prices in active Total fair markets for identical Observable value assets (Level 1) inputs (Level 2) Fixed income securities: Intermediate—government $ 4,060 $ 4,060 $ — Intermediate—corporate 1,386 — 1,386 Short-term—government 1,424 1,424 — Short-term—corporate 460 — 460 International 1,113 — 1,113 Equity securities: U.S. Large cap value 1,611 1,611 — U.S. Large cap growth 1,082 1,082 — U.S. Mid cap value 648 648 — U.S. Mid cap growth 466 466 — U.S. Small cap value 662 662 — U.S. Small cap growth 467 467 — International 1,082 359 723 Emerging Markets 344 344 — Commodities Broad Basket 844 183 661 Cash 1,327 1,327 — Total $ 16,976 $ 12,633 $ 4,343 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
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 2024 $ 1,665 $ 449 2025 1,626 467 2026 1,593 483 2027 1,568 506 2028 1,529 517 2029 - 2033 6,973 2,226
Schedule of Multiemployer Plans	The Company's participation in these plans for the annual period ended December 31, 2023, 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 2023 and 2022 is for the plan 's year end at December 31, 2023, and December 31, 2022, 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 2023 and 2022 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 2023 2022 Implemented 2023 2022 Imposed Agreement Construction Industry Laborers Pension Fund 43-6060737/001 Green - as of December 31, 2022 Green - as of December 31, 2021 None $ 109 $ 108 No 3/31/2026 Operating Engineers Local 101 Pension Plan 43-6059213/001 Green - as of December 31, 2022 Green - as of December 31, 2021 None 21 21 No 3/31/2026 Total Contributions $ 130 $ 129
Summit Materials, LLC
Discount rate
Obligations and Funded Status	The following information is as of December 30, 2023 and December 31, 2022 and for the years ended December 30, 2023, December 31, 2022 and January 1, 2022: 2023 2022 Pension Healthcare Pension Healthcare benefits & Life Ins. benefits & Life Ins. Change in benefit obligations: Beginning of period $ 19,037 $ 5,571 $ 25,266 $ 9,790 Service cost 53 28 68 35 Interest cost 938 262 640 239 Actuarial (gain) loss 158 (419) (5,360) (1,454) Change in plan provision — — — (2,014) Benefits paid (1,540) (416) (1,577) (1,025) End of period $ 18,646 $ 5,026 $ 19,037 $ 5,571 Change in fair value of plan assets: Beginning of period $ 17,043 $ — $ 20,004 $ — Actual return on plan assets 1,473 — (1,606) — Employer contributions — 416 222 1,025 Benefits paid (1,540) (416) (1,577) (1,025) End of period $ 16,976 $ — $ 17,043 $ — Funded status of plans $ (1,670) $ (5,026) $ (1,994) $ (5,571) Current liabilities $ — $ (449) $ — $ (484) Noncurrent liabilities (1,670) (4,577) (1,994) (5,087) Liability recognized $ (1,670) $ (5,026) $ (1,994) $ (5,571) Amounts recognized in accumulated other comprehensive income: Net actuarial loss $ 4,642 $ 1,389 $ 5,170 $ 1,919 Prior service cost — (2,752) — (3,167) Total amount recognized $ 4,642 $ (1,363) $ 5,170 $ (1,248)
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. 2023 2022 2021 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 $ (426) $ (419) $ (2,785) $ (1,454) $ (2,000) $ 1,143 Prior service credit — — — (2,013) — — Amortization of prior year service credit — 415 — 296 — 241 Amortization of loss (101) (111) (307) (218) (428) (259) Total amount recognized $ (527) $ (115) $ (3,092) $ (3,389) $ (2,428) $ 1,125 Components of net periodic benefit cost: Service cost $ 53 $ 28 $ 68 $ 35 $ 58 $ 194 Interest cost 938 262 640 239 550 189 Amortization of loss 101 111 307 218 428 259 Expected return on plan assets (888) — (970) — (898) — Amortization of prior service credit — (415) — (296) — (241) Net periodic benefit (expense) cost $ 204 $ (14) $ 45 $ 196 $ 138 $ 401
Schedule of Net Benefit Costs	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. 2023 2022 2021 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 $ (426) $ (419) $ (2,785) $ (1,454) $ (2,000) $ 1,143 Prior service credit — — — (2,013) — — Amortization of prior year service credit — 415 — 296 — 241 Amortization of loss (101) (111) (307) (218) (428) (259) Total amount recognized $ (527) $ (115) $ (3,092) $ (3,389) $ (2,428) $ 1,125 Components of net periodic benefit cost: Service cost $ 53 $ 28 $ 68 $ 35 $ 58 $ 194 Interest cost 938 262 640 239 550 189 Amortization of loss 101 111 307 218 428 259 Expected return on plan assets (888) — (970) — (898) — Amortization of prior service credit — (415) — (296) — (241) Net periodic benefit (expense) cost $ 204 $ (14) $ 45 $ 196 $ 138 $ 401
Schedule of Assumptions Used	Weighted-average assumptions used to determine the benefit obligations as of year-end 2023 and 2022 are: 2023 2022 Healthcare Healthcare Pension benefits & Life Ins. Pension benefits & Life Ins. Discount rate 4.95% 4.88% 5.16% 5.09% 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 30, 2023, December 31, 2022 and January 1, 2022: 2023 2022 2021 Healthcare Healthcare Healthcare Pension benefits & Life Ins. Pension benefits & Life Ins. Pension benefits & Life Ins. Discount rate 5.16% 5.09% 2.63% 2.31% 2.04% 1.82% Expected long-term rate of return on plan assets 5.00% N/A 5.00% N/A 5.00% 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 30, 2023 and December 31, 2022 are as follows: 2023 Quoted prices in active Total fair markets for identical Observable value assets (Level 1) inputs (Level 2) Fixed income securities: Intermediate—government $ 4,060 $ 4,060 $ — Intermediate—corporate 1,386 — 1,386 Short-term—government 1,424 1,424 — Short-term—corporate 460 — 460 International 1,113 — 1,113 Equity securities: U.S. Large cap value 1,611 1,611 — U.S. Large cap growth 1,082 1,082 — U.S. Mid cap value 648 648 — U.S. Mid cap growth 466 466 — U.S. Small cap value 662 662 — U.S. Small cap growth 467 467 — International 1,082 359 723 Emerging Markets 344 344 — Commodities Broad Basket 844 183 661 Cash 1,327 1,327 — Total $ 16,976 $ 12,633 $ 4,343 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
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 2024 $ 1,665 $ 449 2025 1,626 467 2026 1,593 483 2027 1,568 506 2028 1,529 517 2029 - 2033 6,973 2,226
Schedule of Multiemployer Plans	The Company's participation in these plans for the annual period ended December 31, 2023, 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 2023 and 2022 is for the plan 's year end at December 31, 2023, and December 31, 2022, 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 2023 and 2022 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 2023 2022 Implemented 2023 2022 Imposed Agreement Construction Industry Laborers Pension Fund 43-6060737/001 Green - as of December 31, 2022 Green - as of December 31, 2021 None $ 109 $ 108 No 3/31/2026 Operating Engineers Local 101 Pension Plan 43-6059213/001 Green - as of December 31, 2022 Green - as of December 31, 2021 None 21 21 No 3/31/2026 Total Contributions $ 130 $ 129

Accrued Mining and Landfill R_2

Accrued Mining and Landfill Reclamation (Tables)	12 Months Ended
	Dec. 30, 2023
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 30, 2023 and December 31, 2022: 2023 2022 Beginning balance $ 40,259 $ 45,051 Acquired obligations 802 739 Change in cost estimate 8,316 (1,238) Settlement of reclamation obligations (2,295) (2,756) Dispositions (309) (4,150) Accretion expense 3,132 2,613 Ending balance $ 49,905 $ 40,259
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 30, 2023 and December 31, 2022: 2023 2022 Beginning balance $ 40,259 $ 45,051 Acquired obligations 802 739 Change in cost estimate 8,316 (1,238) Settlement of reclamation obligations (2,295) (2,756) Dispositions (309) (4,150) Accretion expense 3,132 2,613 Ending balance $ 49,905 $ 40,259

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 30, 2023
Lessee, Lease, Description [Line Items]
Schedule of Lease Cost	The components of lease expense were as follows: 2023 2022 2021 Operating lease cost $ 11,347 $ 9,543 $ 10,650 Variable lease cost 183 243 382 Short-term lease cost 43,052 42,320 42,764 Financing lease cost: Amortization of right-of-use assets 2,692 5,659 9,902 Interest on lease liabilities 584 1,081 2,097 Total lease cost $ 57,858 $ 58,846 $ 65,795 2023 2022 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 36,553 $ 37,889 Current operating lease liabilities $ 8,596 $ 7,296 Noncurrent operating lease liabilities 33,230 35,737 Total operating lease liabilities $ 41,826 $ 43,033 Finance leases: Property and equipment, gross $ 30,136 $ 32,119 Less accumulated depreciation (12,088) (14,992) Property and equipment, net $ 18,048 $ 17,127 Current finance lease liabilities $ 4,020 $ 6,959 Long-term finance lease liabilities 14,357 7,167 Total finance lease liabilities $ 18,377 $ 14,126 2023 2022 Weighted average remaining lease term (years): Operating leases 8.4 9.1 Finance lease 6.0 2.8 Weighted average discount rate: Operating leases 5.1 % 4.7 % Finance leases 7.7 % 5.3 % Maturities of lease liabilities, as of December 30, 2023, were as follows: Operating Leases Finance Leases 2024 $ 10,454 $ 5,221 2025 8,287 4,169 2026 6,522 2,769 2027 4,822 2,585 2028 3,457 2,384 Thereafter 17,674 6,288 Total lease payments 51,216 23,416 Less imputed interest (9,390) (5,039) Present value of lease payments $ 41,826 $ 18,377
Schedule of Lease Assets and Liabilities	The components of lease expense were as follows: 2023 2022 2021 Operating lease cost $ 11,347 $ 9,543 $ 10,650 Variable lease cost 183 243 382 Short-term lease cost 43,052 42,320 42,764 Financing lease cost: Amortization of right-of-use assets 2,692 5,659 9,902 Interest on lease liabilities 584 1,081 2,097 Total lease cost $ 57,858 $ 58,846 $ 65,795 2023 2022 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 36,553 $ 37,889 Current operating lease liabilities $ 8,596 $ 7,296 Noncurrent operating lease liabilities 33,230 35,737 Total operating lease liabilities $ 41,826 $ 43,033 Finance leases: Property and equipment, gross $ 30,136 $ 32,119 Less accumulated depreciation (12,088) (14,992) Property and equipment, net $ 18,048 $ 17,127 Current finance lease liabilities $ 4,020 $ 6,959 Long-term finance lease liabilities 14,357 7,167 Total finance lease liabilities $ 18,377 $ 14,126 2023 2022 Weighted average remaining lease term (years): Operating leases 8.4 9.1 Finance lease 6.0 2.8 Weighted average discount rate: Operating leases 5.1 % 4.7 % Finance leases 7.7 % 5.3 % Maturities of lease liabilities, as of December 30, 2023, were as follows: Operating Leases Finance Leases 2024 $ 10,454 $ 5,221 2025 8,287 4,169 2026 6,522 2,769 2027 4,822 2,585 2028 3,457 2,384 Thereafter 17,674 6,288 Total lease payments 51,216 23,416 Less imputed interest (9,390) (5,039) Present value of lease payments $ 41,826 $ 18,377
Schedule of Finance Lease Liability Maturities	The components of lease expense were as follows: 2023 2022 2021 Operating lease cost $ 11,347 $ 9,543 $ 10,650 Variable lease cost 183 243 382 Short-term lease cost 43,052 42,320 42,764 Financing lease cost: Amortization of right-of-use assets 2,692 5,659 9,902 Interest on lease liabilities 584 1,081 2,097 Total lease cost $ 57,858 $ 58,846 $ 65,795 2023 2022 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 36,553 $ 37,889 Current operating lease liabilities $ 8,596 $ 7,296 Noncurrent operating lease liabilities 33,230 35,737 Total operating lease liabilities $ 41,826 $ 43,033 Finance leases: Property and equipment, gross $ 30,136 $ 32,119 Less accumulated depreciation (12,088) (14,992) Property and equipment, net $ 18,048 $ 17,127 Current finance lease liabilities $ 4,020 $ 6,959 Long-term finance lease liabilities 14,357 7,167 Total finance lease liabilities $ 18,377 $ 14,126 2023 2022 Weighted average remaining lease term (years): Operating leases 8.4 9.1 Finance lease 6.0 2.8 Weighted average discount rate: Operating leases 5.1 % 4.7 % Finance leases 7.7 % 5.3 % Maturities of lease liabilities, as of December 30, 2023, were as follows: Operating Leases Finance Leases 2024 $ 10,454 $ 5,221 2025 8,287 4,169 2026 6,522 2,769 2027 4,822 2,585 2028 3,457 2,384 Thereafter 17,674 6,288 Total lease payments 51,216 23,416 Less imputed interest (9,390) (5,039) Present value of lease payments $ 41,826 $ 18,377
Schedule of Operating Lease Liability Maturities	The components of lease expense were as follows: 2023 2022 2021 Operating lease cost $ 11,347 $ 9,543 $ 10,650 Variable lease cost 183 243 382 Short-term lease cost 43,052 42,320 42,764 Financing lease cost: Amortization of right-of-use assets 2,692 5,659 9,902 Interest on lease liabilities 584 1,081 2,097 Total lease cost $ 57,858 $ 58,846 $ 65,795 2023 2022 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 36,553 $ 37,889 Current operating lease liabilities $ 8,596 $ 7,296 Noncurrent operating lease liabilities 33,230 35,737 Total operating lease liabilities $ 41,826 $ 43,033 Finance leases: Property and equipment, gross $ 30,136 $ 32,119 Less accumulated depreciation (12,088) (14,992) Property and equipment, net $ 18,048 $ 17,127 Current finance lease liabilities $ 4,020 $ 6,959 Long-term finance lease liabilities 14,357 7,167 Total finance lease liabilities $ 18,377 $ 14,126 2023 2022 Weighted average remaining lease term (years): Operating leases 8.4 9.1 Finance lease 6.0 2.8 Weighted average discount rate: Operating leases 5.1 % 4.7 % Finance leases 7.7 % 5.3 % Maturities of lease liabilities, as of December 30, 2023, were as follows: Operating Leases Finance Leases 2024 $ 10,454 $ 5,221 2025 8,287 4,169 2026 6,522 2,769 2027 4,822 2,585 2028 3,457 2,384 Thereafter 17,674 6,288 Total lease payments 51,216 23,416 Less imputed interest (9,390) (5,039) Present value of lease payments $ 41,826 $ 18,377
Schedule of Contractual Commitments for Royalty Agreements	Minimum contractual commitments for the subsequent five years under royalty agreements are as follows: Royalty Agreements 2024 $ 12,517 2025 12,235 2026 11,151 2027 10,749 2028 10,243
Summit Materials, LLC
Lessee, Lease, Description [Line Items]
Schedule of Lease Cost	The components of lease expense were as follows: 2023 2022 2021 Operating lease cost $ 11,347 $ 9,543 $ 10,650 Variable lease cost 183 243 382 Short-term lease cost 43,052 42,320 42,764 Financing lease cost: Amortization of right-of-use assets 2,692 5,659 9,902 Interest on lease liabilities 584 1,081 2,097 Total lease cost $ 57,858 $ 58,846 $ 65,795 2023 2022 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 36,553 $ 37,889 Current operating lease liabilities $ 8,596 $ 7,296 Noncurrent operating lease liabilities 33,230 35,737 Total operating lease liabilities $ 41,826 $ 43,033 Finance leases: Property and equipment, gross $ 30,136 $ 32,119 Less accumulated depreciation (12,088) (14,992) Property and equipment, net $ 18,048 $ 17,127 Current finance lease liabilities $ 4,020 $ 6,959 Long-term finance lease liabilities 14,357 7,167 Total finance lease liabilities $ 18,377 $ 14,126 2023 2022 Weighted average remaining lease term (years): Operating leases 8.4 9.1 Finance lease 6.0 2.8 Weighted average discount rate: Operating leases 5.1 % 4.7 % Finance leases 7.7 % 5.3 % Maturities of lease liabilities, as of December 30, 2023, were as follows: Operating Leases Finance Leases 2024 $ 10,454 $ 5,221 2025 8,287 4,169 2026 6,522 2,769 2027 4,822 2,585 2028 3,457 2,384 Thereafter 17,674 6,288 Total lease payments 51,216 23,416 Less imputed interest (9,390) (5,039) Present value of lease payments $ 41,826 $ 18,377
Schedule of Lease Assets and Liabilities	The components of lease expense were as follows: 2023 2022 2021 Operating lease cost $ 11,347 $ 9,543 $ 10,650 Variable lease cost 183 243 382 Short-term lease cost 43,052 42,320 42,764 Financing lease cost: Amortization of right-of-use assets 2,692 5,659 9,902 Interest on lease liabilities 584 1,081 2,097 Total lease cost $ 57,858 $ 58,846 $ 65,795 2023 2022 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 36,553 $ 37,889 Current operating lease liabilities $ 8,596 $ 7,296 Noncurrent operating lease liabilities 33,230 35,737 Total operating lease liabilities $ 41,826 $ 43,033 Finance leases: Property and equipment, gross $ 30,136 $ 32,119 Less accumulated depreciation (12,088) (14,992) Property and equipment, net $ 18,048 $ 17,127 Current finance lease liabilities $ 4,020 $ 6,959 Long-term finance lease liabilities 14,357 7,167 Total finance lease liabilities $ 18,377 $ 14,126 2023 2022 Weighted average remaining lease term (years): Operating leases 8.4 9.1 Finance lease 6.0 2.8 Weighted average discount rate: Operating leases 5.1 % 4.7 % Finance leases 7.7 % 5.3 % Maturities of lease liabilities, as of December 30, 2023, were as follows: Operating Leases Finance Leases 2024 $ 10,454 $ 5,221 2025 8,287 4,169 2026 6,522 2,769 2027 4,822 2,585 2028 3,457 2,384 Thereafter 17,674 6,288 Total lease payments 51,216 23,416 Less imputed interest (9,390) (5,039) Present value of lease payments $ 41,826 $ 18,377
Schedule of Finance Lease Liability Maturities	The components of lease expense were as follows: 2023 2022 2021 Operating lease cost $ 11,347 $ 9,543 $ 10,650 Variable lease cost 183 243 382 Short-term lease cost 43,052 42,320 42,764 Financing lease cost: Amortization of right-of-use assets 2,692 5,659 9,902 Interest on lease liabilities 584 1,081 2,097 Total lease cost $ 57,858 $ 58,846 $ 65,795 2023 2022 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 36,553 $ 37,889 Current operating lease liabilities $ 8,596 $ 7,296 Noncurrent operating lease liabilities 33,230 35,737 Total operating lease liabilities $ 41,826 $ 43,033 Finance leases: Property and equipment, gross $ 30,136 $ 32,119 Less accumulated depreciation (12,088) (14,992) Property and equipment, net $ 18,048 $ 17,127 Current finance lease liabilities $ 4,020 $ 6,959 Long-term finance lease liabilities 14,357 7,167 Total finance lease liabilities $ 18,377 $ 14,126 2023 2022 Weighted average remaining lease term (years): Operating leases 8.4 9.1 Finance lease 6.0 2.8 Weighted average discount rate: Operating leases 5.1 % 4.7 % Finance leases 7.7 % 5.3 % Maturities of lease liabilities, as of December 30, 2023, were as follows: Operating Leases Finance Leases 2024 $ 10,454 $ 5,221 2025 8,287 4,169 2026 6,522 2,769 2027 4,822 2,585 2028 3,457 2,384 Thereafter 17,674 6,288 Total lease payments 51,216 23,416 Less imputed interest (9,390) (5,039) Present value of lease payments $ 41,826 $ 18,377
Schedule of Operating Lease Liability Maturities	The components of lease expense were as follows: 2023 2022 2021 Operating lease cost $ 11,347 $ 9,543 $ 10,650 Variable lease cost 183 243 382 Short-term lease cost 43,052 42,320 42,764 Financing lease cost: Amortization of right-of-use assets 2,692 5,659 9,902 Interest on lease liabilities 584 1,081 2,097 Total lease cost $ 57,858 $ 58,846 $ 65,795 2023 2022 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 36,553 $ 37,889 Current operating lease liabilities $ 8,596 $ 7,296 Noncurrent operating lease liabilities 33,230 35,737 Total operating lease liabilities $ 41,826 $ 43,033 Finance leases: Property and equipment, gross $ 30,136 $ 32,119 Less accumulated depreciation (12,088) (14,992) Property and equipment, net $ 18,048 $ 17,127 Current finance lease liabilities $ 4,020 $ 6,959 Long-term finance lease liabilities 14,357 7,167 Total finance lease liabilities $ 18,377 $ 14,126 2023 2022 Weighted average remaining lease term (years): Operating leases 8.4 9.1 Finance lease 6.0 2.8 Weighted average discount rate: Operating leases 5.1 % 4.7 % Finance leases 7.7 % 5.3 % Maturities of lease liabilities, as of December 30, 2023, were as follows: Operating Leases Finance Leases 2024 $ 10,454 $ 5,221 2025 8,287 4,169 2026 6,522 2,769 2027 4,822 2,585 2028 3,457 2,384 Thereafter 17,674 6,288 Total lease payments 51,216 23,416 Less imputed interest (9,390) (5,039) Present value of lease payments $ 41,826 $ 18,377
Schedule of Contractual Commitments for Royalty Agreements	Minimum contractual commitments for the subsequent five years under royalty agreements are as follows: Royalty Agreements 2024 $ 12,517 2025 12,235 2026 11,151 2027 10,749 2028 10,243

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	12 Months Ended
	Dec. 30, 2023
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 30, 2023 and December 31, 2022 was: 2023 2022 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ 139 $ 336 Acquisition-related liabilities and Other noncurrent liabilities: Contingent consideration $ 9,254 $ 4,981
Schedule of Carrying Value and Fair Value of Financial Instruments	The carrying value and fair value of these financial instruments as of December 30, 2023 and December 31, 2022 were: December 30, 2023 December 31, 2022 Fair Value Carrying Value Fair Value Carrying Value Level 1 Long-term debt(1) $ 2,329,606 $ 2,300,473 $ 1,447,673 $ 1,504,549 Level 3 Current portion of deferred consideration and noncompete obligations(2) 6,868 6,868 13,382 13,382 Long term portion of deferred consideration and noncompete obligations(3) 18,767 18,767 24,070 24,070 _____________________ (1) $3.8 million and $5.1 million was included in current portion of debt as of December 30, 2023 and December 31, 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 30, 2023 and December 31, 2022 was: 2023 2022 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ 139 $ 336 Acquisition-related liabilities and Other noncurrent liabilities: Contingent consideration $ 9,254 $ 4,981
Schedule of Carrying Value and Fair Value of Financial Instruments	The carrying value and fair value of these financial instruments as of December 30, 2023 and December 31, 2022 were: December 30, 2023 December 31, 2022 Fair Value Carrying Value Fair Value Carrying Value Level 1 Long-term debt(1) $ 2,329,606 $ 2,300,473 $ 1,447,673 $ 1,504,549 Level 3 Current portion of deferred consideration and noncompete obligations(2) 6,868 6,868 13,382 13,382 Long term portion of deferred consideration and noncompete obligations(3) 18,767 18,767 24,070 24,070 ______________________ (1) $3.8 million and $5.1 million was included in current portion of debt as of December 30, 2023 and December 31, 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. 30, 2023
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 30, 2023, December 31, 2022 and January 1, 2022: 2023 2022 2021 Revenue*: West $ 1,586,611 $ 1,390,307 $ 1,262,061 East 650,207 664,479 849,374 Cement 382,650 357,736 298,234 Total revenue $ 2,619,468 $ 2,412,522 $ 2,409,669 ______________________ * Intercompany sales are immaterial and the presentation above only reflects sales to external customers. 2023 2022 2021 Income from operations before taxes $ 394,464 $ 361,488 $ 198,637 Interest expense 114,155 86,969 92,240 Depreciation, depletion and amortization 214,418 197,837 226,442 Accretion 3,132 2,613 2,924 Loss on debt financings 493 1,737 6,016 Tax receivable agreement (benefit) expense (162,182) 1,566 (6,779) (Gain) loss on sale of businesses (14,966) (172,389) (20,011) Non-cash compensation 20,326 18,347 19,705 Argos USA acquisition and integration costs 25,591 — — Other (17,421) (6,692) 908 Total Adjusted EBITDA $ 578,010 $ 491,476 $ 520,082 Total Adjusted EBITDA by Segment: West $ 331,136 $ 280,557 $ 271,560 East 150,609 129,203 181,483 Cement 144,040 125,582 117,159 Corporate and other (47,775) (43,866) (50,120) Total Adjusted EBITDA $ 578,010 $ 491,476 $ 520,082 2023 2022 2021 Purchases of property, plant and equipment West $ 136,922 $ 123,085 $ 94,056 East 59,505 84,323 89,727 Cement 41,338 44,950 26,962 Total reportable segments 237,765 252,358 210,745 Corporate and other 17,854 14,375 1,237 Total purchases of property, plant and equipment $ 255,619 $ 266,733 $ 211,982 2023 2022 2021 Depreciation, depletion, amortization and accretion: West $ 111,300 $ 97,892 $ 99,470 East 62,656 63,297 86,623 Cement 39,307 36,028 39,024 Total reportable segments 213,263 197,217 225,117 Corporate and other 4,287 3,233 4,249 Total depreciation, depletion, amortization and accretion $ 217,550 $ 200,450 $ 229,366 2023 2022 2021 Total assets: West $ 1,837,214 $ 1,565,776 $ 1,512,298 East 1,171,944 1,151,223 1,292,638 Cement 904,508 873,604 844,086 Total reportable segments 3,913,666 3,590,603 3,649,022 Corporate and other 1,235,916 665,089 590,103 Total $ 5,149,582 $ 4,255,692 $ 4,239,125
Summit Materials, LLC
Segment Reporting Information [Line Items]
Summary of Financial Data for Company's Reportable Business Segments	The following tables display selected financial data for the Company’s reportable business segments as of and for the years ended December 30, 2023, December 31, 2022 and January 1, 2022: 2023 2022 2021 Revenue*: West $ 1,586,611 $ 1,390,307 $ 1,262,061 East 650,207 664,479 849,374 Cement 382,650 357,736 298,234 Total revenue $ 2,619,468 $ 2,412,522 $ 2,409,669 ______________________ * Intercompany sales are immaterial and the presentation above only reflects sales to external customers. 2023 2022 2021 Income from operations before taxes $ 232,216 $ 362,722 $ 191,920 Interest expense 114,155 86,969 92,178 Depreciation, depletion and amortization 214,418 197,837 226,442 Accretion 3,132 2,613 2,924 Loss on debt financings 493 1,737 6,016 (Gain) loss on sale of businesses (14,966) (172,389) (20,011) Non-cash compensation 20,326 18,347 19,705 Argos USA acquisition and integration costs 25,591 — — Other (17,355) (6,360) 908 Total Adjusted EBITDA $ 578,010 $ 491,476 $ 520,082 Total Adjusted EBITDA by Segment: West $ 331,136 $ 280,557 $ 271,560 East 150,609 129,203 181,483 Cement 144,040 125,582 117,159 Corporate and other (47,775) (43,866) (50,120) Total Adjusted EBITDA $ 578,010 $ 491,476 $ 520,082 2023 2022 2021 Purchases of property, plant and equipment West $ 136,922 $ 123,085 $ 94,056 East 59,505 84,323 89,727 Cement 41,338 44,950 26,962 Total reportable segments 237,765 252,358 210,745 Corporate and other 17,854 14,375 1,237 Total purchases of property, plant and equipment $ 255,619 $ 266,733 $ 211,982 2023 2022 2021 Depreciation, depletion, amortization and accretion: West $ 111,300 $ 97,892 $ 99,470 East 62,656 63,297 86,623 Cement 39,307 36,028 39,024 Total reportable segments 213,263 197,217 225,117 Corporate and other 4,287 3,233 4,249 Total depreciation, depletion, amortization and accretion $ 217,550 $ 200,450 $ 229,366 2023 2022 2021 Total assets: West $ 1,837,214 $ 1,565,776 $ 1,512,298 East 1,171,944 1,151,223 1,292,638 Cement 904,508 873,604 844,086 Total reportable segments 3,913,666 3,590,603 3,649,022 Corporate and other 1,298,863 529,103 386,537 Total $ 5,212,529 $ 4,119,706 $ 4,035,559

Subsequent Event - Acquisitio_2

Subsequent Event - Acquisition of Argos North America Corp (Tables)	12 Months Ended
	Dec. 30, 2023
Subsequent Event [Line Items]
Business Acquisition, Pro Forma Information	The following unaudited pro forma financial information summarizes the results of operations for the Company and Argos USA as though the companies merged as of January 1, 2022. Financial information for 2023 does not reflect any cost savings or associated costs to achieve such savings from operating efficiencies or synergies that may result from the merger. However, we have reflected elimination of royalties expenses paid to the parent of Argos USA which will not be incurred post merger. We have also adjusted for expenses incurred by Argos USA as they pursed an initial public offering and the merger with the Company, as well as interest expense adjustments to reflect the payoff of Argos USA debt obligations and new debt issued by the Company described above. 2023 2022 ($ in thousands) Total Revenues $ 4,328,054 $ 3,977,955 Net income attributable to Summit Inc. $ 392,335 $ 286,479
Summit Materials, LLC
Subsequent Event [Line Items]
Business Acquisition, Pro Forma Information	The following unaudited pro forma financial information summarizes the results of operations for the Company and Argos USA as though the companies merged as of January 1, 2022. Financial information for 2023 does not reflect any cost savings or associated costs to achieve such savings from operating efficiencies or synergies that may result from the merger. However, we have reflected elimination of royalties expenses paid to the parent of Argos USA which will not be incurred post merger. We have also adjusted for expenses incurred by Argos USA as they pursed an initial public offering and the merger with the Company, as well as interest expense adjustments to reflect the payoff of Argos USA debt obligations and new debt issued by the Company described above. 2023 2022 ($ in thousands) Total Revenues $ 4,328,054 $ 3,977,955 Net income attributable to Summit Inc. $ 392,335 $ 286,479

Senior Notes' Guarantor and N_2

Senior Notes' Guarantor and Non-Guarantor Financial Information (Tables) - Summit Materials, LLC	12 Months Ended
	Dec. 30, 2023
Condensed Financial Statements, Captions [Line Items]
Condensed Consolidating Balance Sheets	Condensed Consolidating Balance Sheets December 30, 2023 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 310,410 $ 3,115 $ 44,899 $ (2,755) $ 355,669 Restricted cash 800,000 — — — 800,000 Accounts receivable, net 6,441 255,836 24,998 (23) 287,252 Intercompany receivables 1,087,570 2,331,879 — (3,419,449) — Cost and estimated earnings in excess of billings — 9,228 1,061 — 10,289 Inventories — 234,738 6,612 — 241,350 Other current assets 11,480 13,264 645 — 25,389 Total current assets 2,215,901 2,848,060 78,215 (3,422,227) 1,719,949 Property, plant and equipment, net 35,812 1,858,020 82,988 — 1,976,820 Goodwill — 1,167,685 58,176 — 1,225,861 Intangible assets, net — 63,655 4,426 — 68,081 Operating lease right-of-use assets 3,749 28,511 4,293 — 36,553 Other assets 5,384,259 235,719 933 (5,435,646) 185,265 Total assets $ 7,639,721 $ 6,201,650 $ 229,031 $ (8,857,873) $ 5,212,529 Liabilities and Members' Interest Current liabilities: Current portion of debt $ 3,822 $ — $ — $ — $ 3,822 Current portion of acquisition-related liabilities — 7,007 — — 7,007 Accounts payable 4,290 111,061 8,293 (23) 123,621 Accrued expenses 88,318 82,065 5,306 (2,755) 172,934 Current operating lease liabilities 804 7,230 562 — 8,596 Intercompany payables 2,890,124 525,230 4,095 (3,419,449) — Billings in excess of costs and estimated earnings — 7,280 948 — 8,228 Total current liabilities 2,987,358 739,873 19,204 (3,422,227) 324,208 Long-term debt 2,283,639 — — — 2,283,639 Acquisition-related liabilities — 28,021 — — 28,021 Noncurrent operating lease liabilities 7,951 21,587 3,692 — 33,230 Other noncurrent liabilities 5,768 196,759 119,820 (133,921) 188,426 Total liabilities 5,284,716 986,240 142,716 (3,556,148) 2,857,524 Total members' interest 2,355,005 5,215,410 86,315 (5,301,725) 2,355,005 Total liabilities and members' interest $ 7,639,721 $ 6,201,650 $ 229,031 $ (8,857,873) $ 5,212,529 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 Statements of Operations and Comprehensive Income	Condensed Consolidating Statements of Operations and Comprehensive Income Year Ended December 30, 2023 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 2,494,870 $ 129,751 $ (5,153) $ 2,619,468 Cost of revenue (excluding items shown separately below) — 1,777,594 89,967 (5,153) 1,862,408 General and administrative expenses 69,681 152,212 6,987 — 228,880 Depreciation, depletion, amortization and accretion 4,287 202,235 11,028 — 217,550 Operating (loss) income (73,968) 362,829 21,769 — 310,630 Other income, net (456,649) (2,108) (2,451) 440,433 (20,775) Interest expense (income) 167,796 (59,123) 5,482 — 114,155 Gain on sale of business — (14,966) — — (14,966) Income from operation before taxes 214,885 439,026 18,738 (440,433) 232,216 Income tax expense 4,929 12,167 5,164 — 22,260 Net income attributable to Summit LLC $ 209,956 $ 426,859 $ 13,574 $ (440,433) $ 209,956 Comprehensive income attributable to member of Summit Materials, LLC $ 215,523 $ 426,217 $ 8,649 $ (434,866) $ 215,523 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) loss, 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 continuing operations before taxes 173,144 396,088 11,128 (388,440) 191,920 Income tax (benefit) expense 2,173 16,079 2,697 — 20,949 Net income attributable to member of Summit Materials, LLC $ 170,971 $ 380,009 $ 8,431 $ (388,440) $ 170,971 Comprehensive income (loss) attributable to member of Summit Materials, LLC $ 173,528 $ 378,706 $ 7,177 $ (385,883) $ 173,528
Condensed Consolidating Statements of Cash Flows	Condensed Consolidating Statements of Cash Flows For the year ended December 30, 2023 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ (114,700) $ 525,582 $ 28,058 $ — $ 438,940 Cash flow from investing activities: Acquisitions, net of cash acquired — (239,508) — — (239,508) Purchase of property, plant and equipment (17,854) (231,190) (6,575) — (255,619) Proceeds from the sale of property, plant, and equipment — 13,919 505 — 14,424 Proceeds from the sale of a business — 65,576 — — 65,576 Other — (5,137) — — (5,137) Net cash used in investing activities (17,854) (396,340) (6,070) — (420,264) Cash flow from financing activities: Capital distributions to member (240,857) 241,104 — — 247 Net proceeds from debt issuance 800,000 — — — 800,000 Loans received from and payments made on loans from other Summit Companies 349,610 (349,370) (4,503) 4,263 — Payments on long-term debt (5,096) (5,284) — — (10,380) Cash paid for tax receivable agreement interests (132,449) — — — (132,449) Payments on acquisition-related liabilities — (12,367) — — (12,367) Debt issuance costs (5,599) — — — (5,599) Distributions from partnership (19,042) — — — (19,042) Other (1,910) (3,074) (215) — (5,199) Net cash provided by (used in) financing activities 744,657 (128,991) (4,718) 4,263 615,211 Impact of cash on foreign currency — — 1,331 — 1,331 Net increase (decrease) in cash and cash equivalents and restricted cash 612,103 251 18,601 4,263 635,218 Cash and cash equivalents and restricted cash—beginning of period 498,307 2,864 26,298 (7,018) 520,451 Cash and cash equivalents and restricted cash—end of period $ 1,110,410 $ 3,115 $ 44,899 $ (2,755) $ 1,155,669 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 in) 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 (decrease) in cash and cash equivalents 133,263 600 7,961 (2,334) 139,490 Cash and cash equivalents—beginning of period 365,044 2,264 18,337 (4,684) 380,961 Cash and cash equivalents—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 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 and cash equivalents (36,030) (8,023) 7,876 (1,043) (37,220) Cash and cash equivalents—beginning of period 401,074 10,287 10,461 (3,641) 418,181 Cash and cash equivalents—end of period $ 365,044 $ 2,264 $ 18,337 $ (4,684) $ 380,961

Summary of Organization and S_3

Summary of Organization and Significant Accounting Policies - Narrative (Details)	12 Months Ended
	Dec. 30, 2023 USD ($) cementPlant segment state	Dec. 14, 2023	Dec. 31, 2022 USD ($)	Jan. 02, 2021
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Number of operating segments | segment	3
Number of reportable segments | segment	3
Number of states in which the entity operates | state	21
Long-term debt	$ 2,300,473,000		$ 1,504,549,000
7 1⁄4% Senior Notes, due 2031 | Senior Notes
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Long-term debt	$ 800,000,000		0
Debt instrument interest rate (as a percent)	7.25%
Summit Materials, LLC
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Number of operating segments | segment	3
Number of reportable segments | segment	3
Number of states in which the entity operates | state	21
Long-term debt	$ 2,300,473,000		1,504,549,000
Summit Materials, LLC | 7 1⁄4% Senior Notes, due 2031 | Senior Notes
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Long-term debt	$ 800,000,000		$ 0
Debt instrument interest rate (as a percent)	7.25%
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%
Issuers | 7 1⁄4% Senior Notes, due 2031 | Senior Notes
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements
Long-term debt	$ 800,000,000
Debt instrument interest rate (as a percent)	7.25%	7.25%
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) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Reclassification [Line Items]
Transaction and integration costs	$ 26,813	$ 3,358	$ 3,252
Revision of Prior Period, Reclassification, Adjustment
Reclassification [Line Items]
Transaction and integration costs	3,400	3,300
Summit Materials, LLC
Reclassification [Line Items]
Transaction and integration costs	$ 26,813	$ 3,358	$ 3,252

Acquisitions and Dispositions -

Acquisitions and Dispositions - Acquisitions by Region (Details) - acquisition	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
West
Business Acquisition [Line Items]
Number of business acquisitions	3	0	0
East
Business Acquisition [Line Items]
Number of business acquisitions	1	2	3
Summit Materials, LLC | West
Business Acquisition [Line Items]
Number of business acquisitions	3	0	0
Summit Materials, LLC | East
Business Acquisition [Line Items]
Number of business acquisitions	1	2	3

Acquisitions and Dispositions_2

Acquisitions and Dispositions - Summary of Assets Acquired and Liabilities Assumed (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Business Acquisition [Line Items]
Goodwill	$ 1,224,861	$ 1,132,546	$ 1,163,750
Summit Materials, LLC
Business Acquisition [Line Items]
Goodwill	1,225,861	1,133,546	$ 1,164,750
Series of Individually Immaterial Business Acquisitions
Business Acquisition [Line Items]
Financial assets	12,747	297
Inventories	6,251	161
Property, plant and equipment	125,207	30,041
Intangible assets	0	0
Other assets	1,085	1,116
Financial liabilities	(11,973)	(1,120)
Other long-term liabilities	(802)	(1,589)
Net assets acquired	132,515	28,906
Goodwill	108,590	0
Purchase price	241,105	28,906
Acquisition-related liabilities	0	(6,176)
Other	(1,597)	0
Net cash paid for acquisitions	239,508	22,730
Series of Individually Immaterial Business Acquisitions | Summit Materials, LLC
Business Acquisition [Line Items]
Financial assets	12,747	297
Inventories	6,251	161
Property, plant and equipment	125,207	30,041
Intangible assets	0	0
Other assets	1,085	1,116
Financial liabilities	(11,973)	(1,120)
Other long-term liabilities	(802)	(1,589)
Net assets acquired	132,515	28,906
Goodwill	108,590	0
Purchase price	241,105	28,906
Acquisition-related liabilities	0	(6,176)
Other	(1,597)	0
Net cash paid for acquisitions	$ 239,508	$ 22,730

Acquisitions and Dispositions_3

Acquisitions and Dispositions - Contractual Obligations (Details) $ in Thousands	12 Months Ended
	Dec. 30, 2023 USD ($) business acquisition	Dec. 31, 2022 USD ($) business acquisition	Jan. 01, 2022 USD ($)
Remaining payments on contractual obligations
Noncompete agreements, payment term (in general)	5 years
Proceeds from sale of businesses	$ 65,576		$ 128,337
Gain on sale of business	$ 14,966	$ 172,389	20,011
West
Remaining payments on contractual obligations
Number of businesses sold | acquisition	2
Proceeds from sale of businesses	$ 65,600
Gain on sale of business	$ 15,000
East
Remaining payments on contractual obligations
Number of businesses sold | acquisition		3
Proceeds from sale of businesses		$ 373,073
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
2024	$ 6,870
2025	7,317
2026	6,068
2027	4,569
2028	4,571
Thereafter	1,245
Total scheduled payments	30,640
Present value adjustments	(5,005)
Total noncompete obligations and deferred consideration	$ 25,635
Summit Materials, LLC
Remaining payments on contractual obligations
Noncompete agreements, payment term (in general)	5 years
Proceeds from sale of businesses	$ 65,576	373,073	128,337
Gain on sale of business	$ 14,966	$ 172,389	$ 20,011
Summit Materials, LLC | West
Remaining payments on contractual obligations
Number of businesses sold | business	2
Proceeds from sale of businesses	$ 65,600
Gain on sale of business	$ (15,000)
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
2024	$ 6,870
2025	7,317
2026	6,068
2027	4,569
2028	4,571
Thereafter	1,245
Total scheduled payments	30,640
Present value adjustments	(5,005)
Total noncompete obligations and deferred consideration	$ 25,635

Goodwill - Narrative (Details)

Goodwill - Narrative (Details)	12 Months Ended
	Dec. 30, 2023 USD ($) reportingUnit	Dec. 31, 2022 USD ($)
Goodwill
Number of reporting units with goodwill	9
Number of reporting units subjected to step-1 impairment analysis	4
Number of reporting units subjected to step 0 impairment analysis	5
Goodwill, impairment loss | $	$ 0
Summit Materials, LLC
Goodwill
Number of reporting units with goodwill	9
Number of reporting units subjected to step-1 impairment analysis	4
Number of reporting units subjected to step 0 impairment analysis	5
Goodwill, impairment loss | $		$ 0

Goodwill - Summary of Goodwill

Goodwill - Summary of Goodwill by Reportable Segments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022
Goodwill [Roll Forward]
Beginning balance	$ 1,132,546	$ 1,163,750
Acquisitions	108,590
Dispositions	(17,840)	(27,084)
Foreign currency translation adjustments	1,565	(4,120)
Ending balance	1,224,861	1,132,546
Summit Materials, LLC
Goodwill [Roll Forward]
Beginning balance	1,133,546	1,164,750
Acquisitions	108,590
Dispositions	(17,840)	(27,084)
Foreign currency translation adjustments	1,565	(4,120)
Ending balance	1,225,861	1,133,546
West
Goodwill [Roll Forward]
Beginning balance	566,389	570,509
Acquisitions	108,590
Dispositions	(17,840)	0
Foreign currency translation adjustments	1,565	(4,120)
Ending balance	658,704	566,389
West | Summit Materials, LLC
Goodwill [Roll Forward]
Beginning balance	567,389	571,509
Acquisitions	108,590
Dispositions	(17,840)	0
Foreign currency translation adjustments	1,565	(4,120)
Ending balance	659,704	567,389
East
Goodwill [Roll Forward]
Beginning balance	361,501	388,585
Acquisitions	0
Dispositions	0	(27,084)
Foreign currency translation adjustments	0	0
Ending balance	361,501	361,501
East | Summit Materials, LLC
Goodwill [Roll Forward]
Beginning balance	361,501	388,585
Acquisitions	0
Dispositions	0	(27,084)
Foreign currency translation adjustments	0	0
Ending balance	361,501	361,501
Cement
Goodwill [Roll Forward]
Beginning balance	204,656	204,656
Acquisitions	0
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
Acquisitions	0
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. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Revenue from External Customer [Line Items]
Revenue	$ 2,619,468	$ 2,412,522	$ 2,409,669
Summit Materials, LLC
Revenue from External Customer [Line Items]
Revenue	2,619,468	2,412,522	2,409,669
Aggregates
Revenue from External Customer [Line Items]
Revenue	663,551	583,993	573,157
Aggregates | Summit Materials, LLC
Revenue from External Customer [Line Items]
Revenue	663,551	583,993	573,157
Cement
Revenue from External Customer [Line Items]
Revenue	355,786	332,518	282,081
Cement | Summit Materials, LLC
Revenue from External Customer [Line Items]
Revenue	355,786	332,518	282,081
Ready-mix concrete
Revenue from External Customer [Line Items]
Revenue	744,151	687,950	702,062
Ready-mix concrete | Summit Materials, LLC
Revenue from External Customer [Line Items]
Revenue	744,151	687,950	702,062
Asphalt
Revenue from External Customer [Line Items]
Revenue	312,383	270,444	311,046
Asphalt | Summit Materials, LLC
Revenue from External Customer [Line Items]
Revenue	312,383	270,444	311,046
Paving and related services
Revenue from External Customer [Line Items]
Revenue	318,721	315,065	337,311
Paving and related services | Summit Materials, LLC
Revenue from External Customer [Line Items]
Revenue	318,721	315,065	337,311
Other
Revenue from External Customer [Line Items]
Revenue	224,876	222,552	204,012
Other | Summit Materials, LLC
Revenue from External Customer [Line Items]
Revenue	$ 224,876	$ 222,552	$ 204,012

Revenue Recognition - Contract

Revenue Recognition - Contract Assets and Liabilities (Details) $ in Thousands	12 Months Ended
	Dec. 30, 2023 USD ($)
Costs and estimated earnings in excess of billings
Balance—December 31, 2022	$ 6,510
Changes in revenue billed, contract price or cost estimates	3,746
Other	33
Balance—December 30, 2023	10,289
Billings in excess of costs and estimated earnings
Balance—December 31, 2022	5,739
Changes in revenue billed, contract price or cost estimates	2,475
Other	14
Balance—December 30, 2023	8,228
Summit Materials, LLC
Costs and estimated earnings in excess of billings
Balance—December 31, 2022	6,510
Changes in revenue billed, contract price or cost estimates	3,746
Other	33
Balance—December 30, 2023	10,289
Billings in excess of costs and estimated earnings
Balance—December 31, 2022	5,739
Changes in revenue billed, contract price or cost estimates	2,475
Other	14
Balance—December 30, 2023	$ 8,228

Revenue Recognition - Summary o

Revenue Recognition - Summary of Accounts Receivable, Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade accounts receivable	$ 228,697	$ 215,766
Construction contract receivables	51,567	37,067
Retention receivables	13,541	11,048
Accounts receivable	293,805	263,881
Less: Allowance for doubtful accounts	(6,553)	(7,212)
Accounts receivable, net	287,252	256,669
Summit Materials, LLC
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade accounts receivable	228,697	215,766
Construction contract receivables	51,567	37,067
Retention receivables	13,541	11,048
Accounts receivable	293,805	263,881
Less: Allowance for doubtful accounts	(6,553)	(7,212)
Accounts receivable, net	$ 287,252	$ 256,669
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 (Details)

Inventories (Details) - USD ($) $ in Thousands	Dec. 30, 2023	Dec. 31, 2022
Inventory [Line Items]
Aggregate stockpiles	$ 165,272	$ 148,347
Finished goods	43,122	33,622
Work in process	10,702	8,191
Raw materials	22,254	22,331
Total	241,350	212,491
Summit Materials, LLC
Inventory [Line Items]
Aggregate stockpiles	165,272	148,347
Finished goods	43,122	33,622
Work in process	10,702	8,191
Raw materials	22,254	22,331
Total	$ 241,350	$ 212,491

Property, Plant and Equipment_3

Property, Plant and Equipment, net and Intangibles, net - Components of Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Dec. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	$ 3,376,288	$ 3,081,259
Less accumulated depreciation, depletion and amortization	(1,399,468)	(1,267,557)
Property, plant, and equipment and finance lease right-of-use asset, net	1,976,820	1,813,702
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	3,376,288	3,081,259
Less accumulated depreciation, depletion and amortization	(1,399,468)	(1,267,557)
Property, plant, and equipment and finance lease right-of-use asset, net	1,976,820	1,813,702
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	557,696	515,153
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	557,696	515,153
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	210,048	183,926
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	210,048	183,926
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	$ 233,412	213,056
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	$ 233,412	213,056
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	$ 1,484,515	1,380,886
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	$ 1,484,515	1,380,886
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	$ 623,424	555,119
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	$ 623,424	555,119
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	$ 41,181	38,717
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	$ 41,181	38,717
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	$ 55,036	55,027
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	$ 55,036	55,027
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	$ 61,825	49,336
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	$ 61,825	49,336
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	$ 109,151	90,039
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	$ 109,151	$ 90,039
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. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Property, Plant and Equipment [Line Items]
Depreciation, depletion and amortization expense	$ 201,300	$ 184,300	$ 195,100
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	3,376,288	3,081,259
Finance lease right-of-use asset accumulated amortization	1,399,468	1,267,557
Current finance lease liabilities	4,020	6,959
Long-term finance lease liabilities	14,357	7,167
2024	5,221
2025	4,169
2026	2,769
2027	2,585
2028	2,384
Summit Materials, LLC
Property, Plant and Equipment [Line Items]
Depreciation, depletion and amortization expense	201,300	184,300	$ 195,100
Property, plant, and equipment and finance lease right-of-use asset, before accumulated depreciation and amortization	3,376,288	3,081,259
Finance lease right-of-use asset accumulated amortization	1,399,468	1,267,557
Current finance lease liabilities	4,020	6,959
Long-term finance lease liabilities	14,357	7,167
2024	5,221
2025	4,169
2026	2,769
2027	2,585
2028	2,384
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	30,100	32,100
Finance lease right-of-use asset accumulated amortization	12,100	15,000
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	30,100	32,100
Finance lease right-of-use asset accumulated amortization	$ 12,100	$ 15,000
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. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 87,053	$ 86,887
Accumulated Amortization	(18,972)	(15,503)
Net Carrying Amount	68,081	71,384
Amortization expense	3,500	3,500	$ 3,700
Estimated amortization expense
2024	3,365
2025	3,763
2026	3,935
2027	3,922
2028	3,925
Thereafter	49,171
Total	68,081	71,384
Summit Materials, LLC
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	87,053	86,887
Accumulated Amortization	(18,972)	(15,503)
Net Carrying Amount	68,081	71,384
Amortization expense	3,500	3,500	$ 3,700
Estimated amortization expense
2024	3,365
2025	3,763
2026	3,935
2027	3,922
2028	3,925
Thereafter	49,171
Total	68,081	71,384
Operating permits
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	38,677	38,677
Accumulated Amortization	(5,691)	(4,109)
Net Carrying Amount	32,986	34,568
Operating permits | Summit Materials, LLC
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	38,677	38,677
Accumulated Amortization	(5,691)	(4,109)
Net Carrying Amount	32,986	34,568
Mineral leases
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	17,778	18,091
Accumulated Amortization	(7,676)	(7,056)
Net Carrying Amount	10,102	11,035
Mineral leases | Summit Materials, LLC
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	17,778	18,091
Accumulated Amortization	(7,676)	(7,056)
Net Carrying Amount	10,102	11,035
Reserve rights
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	25,586	25,242
Accumulated Amortization	(5,020)	(3,872)
Net Carrying Amount	20,566	21,370
Reserve rights | Summit Materials, LLC
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	25,586	25,242
Accumulated Amortization	(5,020)	(3,872)
Net Carrying Amount	20,566	21,370
Other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	5,012	4,877
Accumulated Amortization	(585)	(466)
Net Carrying Amount	4,427	4,411
Other | Summit Materials, LLC
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	5,012	4,877
Accumulated Amortization	(585)	(466)
Net Carrying Amount	$ 4,427	$ 4,411

Accrued Expenses (Details)

Accrued Expenses (Details) - USD ($) $ in Thousands	Dec. 30, 2023	Dec. 31, 2022
Schedule Of Accrued Expenses [Line Items]
Interest	$ 27,593	$ 24,625
Payroll and benefits	63,888	34,485
Finance lease obligations	4,020	6,959
Insurance	25,277	18,127
Current portion of TRA liability and accrued taxes	11,042	4,360
Deferred asset purchase payments	5,903	5,131
Professional fees	2,036	924
Other	31,932	25,356
Total	171,691	119,967
Summit Materials, LLC
Schedule Of Accrued Expenses [Line Items]
Interest	27,593	24,625
Payroll and benefits	63,888	34,485
Finance lease obligations	4,020	6,959
Insurance	25,277	18,127
Current portion of TRA liability and accrued taxes	12,285	5,101
Deferred asset purchase payments	5,903	5,131
Professional fees	2,036	924
Other	31,932	25,356
Total	$ 172,934	$ 120,708

Debt - Schedule of Debt (Detail

Debt - Schedule of Debt (Details) - USD ($) $ in Thousands	Dec. 30, 2023	Dec. 31, 2022
Debt
Total debt	$ 2,300,473	$ 1,504,549
Current portion of long-term debt	3,822	5,096
Long-term debt	2,296,651	1,499,453
Gross amount	2,304,464
Debt discount	3,991
Summit Materials, LLC
Debt
Total debt	2,300,473	1,504,549
Current portion of long-term debt	3,822	5,096
Long-term debt	2,296,651	1,499,453
Gross amount	2,304,464
Debt discount	3,991
Term Loan, due 2027:
Debt
Total debt	500,473	504,549
Gross amount	504,500	509,600
Debt discount	4,000	5,000
Term Loan, due 2027: | Summit Materials, LLC
Debt
Total debt	500,473	504,549
Gross amount	504,500	509,600
Debt discount	4,000	5,000
Senior Notes | 6 1⁄2% Senior Notes, due 2027
Debt
Total debt	$ 300,000	300,000
Debt instrument interest rate (as a percent)	6.50%
Senior Notes | 6 1⁄2% Senior Notes, due 2027 | Summit Materials, LLC
Debt
Total debt	$ 300,000	300,000
Debt instrument interest rate (as a percent)	6.50%
Senior Notes | 5 1⁄4% Senior Notes, due 2029
Debt
Total debt	$ 700,000	700,000
Debt instrument interest rate (as a percent)	5.25%
Senior Notes | 5 1⁄4% Senior Notes, due 2029 | Summit Materials, LLC
Debt
Total debt	$ 700,000	700,000
Debt instrument interest rate (as a percent)	5.25%
Senior Notes | 7 1⁄4% Senior Notes, due 2031
Debt
Total debt	$ 800,000	0
Debt instrument interest rate (as a percent)	7.25%
Senior Notes | 7 1⁄4% Senior Notes, due 2031 | Summit Materials, LLC
Debt
Total debt	$ 800,000	$ 0
Debt instrument interest rate (as a percent)	7.25%

Debt - Schedule of Contractual

Debt - Schedule of Contractual Payments of Long-Term Debt (Details) $ in Thousands	Dec. 30, 2023 USD ($)
Contractual payments of long-term debt
2024	$ 3,822
2025	6,369
2026	5,096
2027	789,177
2028	0
Thereafter	1,500,000
Total	2,304,464
Less: Original issue net discount	(3,991)
Less: Deferred financing costs	(13,012)
Total debt	2,287,461
Summit Materials, LLC
Contractual payments of long-term debt
2024	3,822
2025	6,369
2026	5,096
2027	789,177
2028	0
Thereafter	1,500,000
Total	2,304,464
Less: Original issue net discount	(3,991)
Less: Deferred financing costs	(13,012)
Total debt	$ 2,287,461

Debt - Senior Notes (Details)

Debt - Senior Notes (Details) - USD ($)					3 Months Ended			12 Months Ended
	Dec. 14, 2023	Sep. 27, 2021	Aug. 11, 2020	Mar. 15, 2019	Oct. 01, 2022	Oct. 02, 2021	Sep. 26, 2020	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022	Aug. 31, 2020
Debt
Loss on debt financings								$ 493,000	$ 1,737,000	$ 6,016,000
Write off of deferred financing fees								161,000	462,000
Summit Materials, LLC
Debt
Loss on debt financings								493,000	1,737,000	$ 6,016,000
Write off of deferred financing fees								$ 161,000	$ 462,000
Senior Notes | 7 1⁄4% Senior Notes, due 2031
Debt
Senior notes, interest rate (as a percent)								7.25%
Senior Notes | 5 1⁄4% Senior Notes, due 2029
Debt
Senior notes, interest rate (as a percent)								5.25%
Senior Notes | 6 1⁄2% Senior Notes, due 2027
Debt
Senior notes, interest rate (as a percent)								6.50%
Senior Notes | Issuers | 7 1⁄4% Senior Notes, due 2031
Debt
Debt instrument, face amount	$ 800,000,000
Senior notes, interest rate (as a percent)	7.25%							7.25%
Percentage of par value of senior notes	100%
Senior Notes | Issuers | 5.125% Senior Notes, due 2025
Debt
Senior notes, interest rate (as a percent)		5.125%
Debt redeemed		$ 300,000,000
Loss on debt financings					$ 6,000,000	$ 6,000,000
Redemption premium					3,900,000	3,900,000
Write off of deferred financing fees					$ 2,100,000	2,100,000
Senior Notes | Issuers | 5 1⁄4% Senior Notes, due 2029
Debt
Debt instrument, face amount			$ 700,000,000
Senior notes, interest rate (as a percent)			5.25%
Percentage of par value of senior notes			100%
Proceeds net of related fees and expenses			$ 690,400,000
Senior Notes | 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	$ 3,300,000
Senior notes, aggregate principal amount redeemed											$ 650,000,000
Loss on extinguishment						4,100,000	4,100,000
Write-off of debt discount						$ 800,000	$ 800,000
Senior Notes | Issuers | 6 1⁄2% Senior Notes, due 2027
Debt
Debt instrument, face amount				$ 300,000,000
Senior notes, interest rate (as a percent)				6.50%
Percentage of par value of senior notes				100%
Proceeds net of related fees and expenses				$ 296,300,000
Senior Notes | Summit Materials, LLC | 7 1⁄4% Senior Notes, due 2031
Debt
Senior notes, interest rate (as a percent)								7.25%
Senior Notes | Summit Materials, LLC | 5 1⁄4% Senior Notes, due 2029
Debt
Senior notes, interest rate (as a percent)								5.25%
Senior Notes | Summit Materials, LLC | 6 1⁄2% Senior Notes, due 2027
Debt
Senior notes, interest rate (as a percent)								6.50%

Debt - Senior Secured Credit Fa

Debt - Senior Secured Credit Facilities (Details) - USD ($)		12 Months Ended
	Jan. 12, 2024	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022	Jan. 11, 2024	Jan. 10, 2023	Dec. 14, 2022
Debt
Repayments of term loan		$ 10,380,000	$ 122,536,000	$ 329,010,000
Revolving Credit Facility | Subsequent Event
Debt
Maximum borrowing capacity	$ 625,000,000				$ 395,000,000
Summit Materials, LLC
Debt
Repayments of term loan		$ 10,380,000	122,536,000	$ 329,010,000
Summit Materials, LLC | Base Rate
Debt
Basis spread on variable rate		2%
Summit Materials, LLC | Base Rate | Minimum
Debt
Basis spread on variable rate		1%
Summit Materials, LLC | SOFR adjustment
Debt
Basis spread on variable rate		0.10%
Summit Materials, LLC | SOFR
Debt
Basis spread on variable rate		3%
Summit Materials, LLC | Term Loan, due 2027:
Debt
Debt instrument, face amount		$ 504,500,000					$ 509,600,000
Basis spread on variable rate		0.25%
Effective interest rate		8.57%
Repayments of term loan		$ 95,600,000	95,600,000
Debt covenant, amount outstanding threshold		$ 125,000,000
Summit Materials, LLC | Term Loan, due 2027: | Subsequent Event
Debt
Debt instrument, face amount	$ 1,010,000,000
Effective interest rate	7.83%
Prepayment premium percentage	1%
Quarterly amortization payments, percentage	0.25%
Amount refinanced	$ 504,500,000
Summit Materials, LLC | Term Loan, due 2027: | Base Rate | Subsequent Event
Debt
Basis spread on variable rate	1.50%
Summit Materials, LLC | Term Loan, due 2027: | Base Rate | Minimum | Subsequent Event
Debt
Basis spread on variable rate	1%
Summit Materials, LLC | Term Loan, due 2027: | SOFR | Subsequent Event
Debt
Basis spread on variable rate	2.50%
Summit Materials, LLC | Term Loan, due 2027: | SOFR | Minimum
Debt
Basis spread on variable rate		0%
Summit Materials, LLC | Revolving Credit Facility
Debt
Maximum borrowing capacity		$ 395,000,000				$ 395,000,000
Amount outstanding		0	$ 0
Remaining borrowing capacity		$ 374,100,000
Summit Materials, LLC | Revolving Credit Facility | Base Rate | Subsequent Event
Debt
Basis spread on variable rate	1.50%
Summit Materials, LLC | Revolving Credit Facility | Base Rate | Minimum | Subsequent Event
Debt
Basis spread on variable rate	1%
Summit Materials, LLC | Revolving Credit Facility | Federal funds rate
Debt
Basis spread on variable rate		0.50%
Summit Materials, LLC | Revolving Credit Facility | SOFR
Debt
Basis spread on variable rate		3%
Percentage added to base rate		1%
Summit Materials, LLC | Revolving Credit Facility | SOFR | Subsequent Event
Debt
Basis spread on variable rate	2.50%
Summit Materials, LLC | Revolving Credit Facility | SOFR | Minimum | Subsequent Event
Debt
Basis spread on variable rate	0%
Summit Materials, LLC | Revolving Credit Facility | SOFR Plus 1%
Debt
Basis spread on variable rate		2%
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		$ 20,900,000
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. 30, 2023	Dec. 31, 2022
Deferred finance costs
Beginning balance	$ 11,489	$ 13,049
Loan origination fees	5,599	1,557
Amortization	(2,464)	(2,655)
Write off of deferred financing fees	(161)	(462)
Ending balance	14,463	11,489
Summit Materials, LLC
Deferred finance costs
Beginning balance	11,489	13,049
Loan origination fees	5,599	1,557
Amortization	(2,464)	(2,655)
Write off of deferred financing fees	(161)	(462)
Ending balance	$ 14,463	$ 11,489

Debt - Other Narrative (Details

Debt - Other Narrative (Details)	Jan. 15, 2015 CAD ($)	Dec. 30, 2023 USD ($)	Dec. 30, 2023 CAD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2022 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. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Provision for income taxes:
Current	$ 17,284	$ 15,654	$ 8,030
Deferred	87,554	69,891	36,326
Income tax expense (benefit)	104,838	85,545	44,356
Summit Materials, LLC
Provision for income taxes:
Current	17,705	16,280	8,459
Deferred	4,555	305	12,490
Income tax expense (benefit)	$ 22,260	$ 16,585	$ 20,949

Income Taxes - Schedule of Inco

Income Taxes - Schedule of Income Tax Benefit (Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Effective Income Tax Rate Continuing Operations Tax Rate Reconciliation [Line Items]
Income tax expense (benefit) at federal statutory tax rate	$ 82,837	$ 75,862	$ 41,273
Less: Income tax benefit at federal statutory tax rate for LLC entities	(867)	(754)	(459)
State and local income taxes	15,580	12,703	7,287
Permanent differences	(3,016)	(7,039)	(5,493)
Effective tax rate change	18	(710)	2,317
Basis differences from divestitures	0	3,314	3,766
Unrecognized tax benefits	0	0	0
Tax receivable agreement (benefit) expense	7,222	218	28
Change in valuation allowance	0	(562)	0
Other	3,064	2,513	(4,363)
Income tax expense (benefit)	104,838	85,545	44,356
Summit Materials, LLC
Effective Income Tax Rate Continuing Operations Tax Rate Reconciliation [Line Items]
Income tax expense (benefit) at federal statutory tax rate	48,765	76,172	40,303
Less: Income tax benefit at federal statutory tax rate for LLC entities	(39,936)	(63,498)	(27,821)
State and local income taxes	6,020	4,170	3,604
Permanent differences	5,787	787	427
Effective tax rate change	0	(491)	201
Basis differences from divestitures	0	3,314	3,766
Change in valuation allowance	0	(562)	0
Other	1,624	(3,307)	469
Income tax expense (benefit)	$ 22,260	$ 16,585	$ 20,949

Income Taxes - Components of Ne

Income Taxes - Components of Net Deferred Income Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Deferred tax assets (liabilities):
Net intangible assets	$ 58,051	$ 138,511
Accelerated depreciation	(202,683)	(196,936)
Net operating loss	195,443	195,669
Investment in limited partnership	(56,717)	(44,690)
Mining reclamation reserve	3,847	3,213
Working capital (e.g., accrued compensation, prepaid assets)	45,849	39,231
Interest expense limitation carryforward	9,332	3,101
Less valuation allowance	(1,113)	(1,113)	$ (1,675)
Deferred tax assets	52,009	136,986
Less foreign deferred tax liability (included in other noncurrent liabilities)	(15,854)	(15,752)
Net deferred tax asset	36,155	121,234
Summit Materials, LLC
Deferred tax assets (liabilities):
Accelerated depreciation	(57,334)	(54,590)
Net operating loss	5,889	6,147
Investment in limited partnership	(30,049)	(24,630)
Net intangible assets	(4,023)	(3,236)
Mining reclamation reserve	1,188	1,010
Working capital (e.g., accrued compensation, prepaid assets)	1,831	651
Interest expense limitation carryforward	3,202	482
Net deferred tax liabilities	(79,296)	(74,166)
Less valuation allowance	(1,113)	(1,113)	$ (1,675)
Net deferred tax liability	$ (80,409)	$ (75,279)

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($)			12 Months Ended
	Dec. 29, 2024	Dec. 31, 2023	Dec. 28, 2024	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Income Taxes [Line Items]
Deferred tax assets subject to TRA				$ 318,100,000
Income tax expense				104,838,000	$ 85,545,000	$ 44,356,000
Unrecognized tax benefits that if recognized would affect the annual effective tax rate				0	0
Deferred tax asset, valuation allowance				1,113,000	1,113,000	1,675,000
Deferred tax asset, investment in limited partnership				5,400,000	300,000
Tax receivable agreement (benefit) expense				(162,182,000)	1,566,000	(6,779,000)
Tax receivable agreement liability				41,276,000	327,812,000
Payments of distributions to affiliates				469,000	678,000	0
Penalties and interest expense				$ 0	$ 0	0
Common Class A
Income Taxes [Line Items]
LP Unit exchanges (in shares)				548,761	2,002
Summit Materials, LLC
Income Taxes [Line Items]
Income tax expense				$ 22,260,000	$ 16,585,000	20,949,000
Net operating loss carryforwards				5,200,000
Deferred tax asset, valuation allowance				1,113,000	1,113,000	1,675,000
Payments of distributions to affiliates				19,042,000	59,392,000	$ 2,500,000
Penalties and interest expense				$ 0	0
Tax Receivable Agreement
Income Taxes [Line Items]
LP Unit exchanges (in shares)				548,761
Rights and interests acquisition, consideration				$ 132,500,000
Tax receivable agreement (benefit) expense				157,500,000
(Decrease) increase in Tax Receivable Agreement, net				(4,700,000)	1,300,000
Tax receivable agreement liability				$ 41,740,000	328,356,000
Tax Receivable Agreement liability, net					$ 327,800,000
Tax Receivable Agreement | Summit Holdings LP
Income Taxes [Line Items]
Percentage of benefits to be paid on tax receivable agreement				85%
Tax Receivable Agreement | Summit Materials, LLC
Income Taxes [Line Items]
Payments for purchase of Tax Receivable Agreement interests				$ 132,400,000
Tax Receivable Agreement | Summit Materials, LLC | Forecast
Income Taxes [Line Items]
Tax Receivable Agreement, future consideration to be received	$ 126,100,000	$ 132,400,000	$ 6,300,000
Federal
Income Taxes [Line Items]
Net operating loss carryforwards				818,000,000
Federal | Tax Receivable Agreement
Income Taxes [Line Items]
Net operating loss carryforwards				$ 761,000,000

Incomes Taxes - Deferred Tax As

Incomes Taxes - Deferred Tax Asset Valuation Allowance (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022
Valuation Allowance:
Beginning balance	$ (1,113)	$ (1,675)
Release of valuation allowance and other	0	562
Ending balance	(1,113)	(1,113)
Summit Materials, LLC
Valuation Allowance:
Beginning balance	(1,113)	(1,675)
Release of valuation allowance and other	0	562
Ending balance	$ (1,113)	$ (1,113)

Income Taxes - TRA Liability (D

Income Taxes - TRA Liability (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Tax Receivable Agreement, Liability [Roll Forward]
Tax receivable agreement liability, beginning balance	$ 327,812
LP unit exchanges during period	0	$ 0	$ 0
Tax receivable agreement liability, ending balance	41,276	327,812
Total	41,276	327,812
Tax Receivable Agreement
Tax Receivable Agreement, Liability [Roll Forward]
Tax receivable agreement liability, beginning balance	328,356
LP unit exchanges during period	8,559
Purchase of TRA interests	(132,449)
TRA liability reduction	(157,477)
TRA liability payments	(544)
TRA liability adjustment	(4,705)
Tax receivable agreement liability, ending balance	41,740	328,356
Total	41,740	$ 328,356
Less current portion	464
Tax receivable agreement liability, noncurrent	$ 41,276

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Reconciliation of basic to diluted loss per share
Net income attributable to Summit Inc.	$ 285,856	$ 272,145	$ 152,184
Diluted net income attributable to Summit Inc.	$ 285,856	$ 272,145	$ 152,184
LP Units
Reconciliation of basic to diluted loss per share
Anti dilutive shares excluded from calculation of earnings per share (in shares)	1,180,354	1,313,204	1,867,853
Common Class A and Restricted Stock
Reconciliation of basic to diluted loss per share
Weighted average shares outstanding (in shares)	119,045,393	119,894,444	119,629,294
Basic earnings per share (USD per share)	$ 2.40	$ 2.27	$ 1.27
Common Class A
Reconciliation of basic to diluted loss per share
Weighted average shares outstanding (in shares)	118,952,933	119,747,056	119,415,448
Basic earnings per share (USD per share)	$ 2.40	$ 2.27	$ 1.27
Add: warrants (in shares)	14,264	11,647	17,674
Weighted average dilutive shares outstanding (in shares)	119,774,766	120,628,459	120,934,992
Diluted earnings per share (USD per share)	$ 2.39	$ 2.26	$ 1.26
Common Class A | Stock Options
Reconciliation of basic to diluted loss per share
Add: Share-based payment arrangements (in shares)	110,546	87,976	282,677
Common Class A | Restricted Stock Units
Reconciliation of basic to diluted loss per share
Add: Share-based payment arrangements (in shares)	407,494	460,700	816,966
Common Class A | Performance Stock Units
Reconciliation of basic to diluted loss per share
Add: Share-based payment arrangements (in shares)	197,069	173,692	188,381
Restricted Stock
Reconciliation of basic to diluted loss per share
Add: Nonvested restricted stock awards of retirement eligible shares (in shares)	92,460	147,388	213,846

Stockholders' Equity_Members' I

Stockholders' Equity/Members' Interest - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 30, 2023	Mar. 31, 2022	Jan. 01, 2022
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	119,529,380		120,684,322
Common stock, shares outstanding (in shares)	118,408,655	119,529,380
Share repurchase program, authorized amount			$ 250,000,000
Repurchases of common stock (in shares)	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	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Summit Materials Incorporated And Summit Holdings LP
Increase (Decrease) In Stockholders' Equity [Rollforward]
Beginning balance stockholders' equity (in shares)	119,720,659	121,998,328
Exchanges during period (in shares)	0	0
Stock option exercises (in shares)	11,937	10,691
Repurchases of common stock (in shares)		(3,427,510)
Other equity transactions (in shares)	560,027	1,139,150
Ending balance stockholders' equity (in shares)	120,292,623	119,720,659	121,998,328
LP Units | Summit Holdings LP
Increase (Decrease) In Stockholders' Equity [Rollforward]
Number of LP Units outstanding (in shares)	1,312,004	1,314,006
Number of LP Units exchanged (in shares)	(548,761)	(2,002)
Common Class A
Increase (Decrease) In Stockholders' Equity [Rollforward]
Beginning balance stockholders' equity (in shares)	118,408,655	120,684,322
Exchanges during period (in shares)	548,761	2,002
Stock option exercises (in shares)	11,937	10,691
Repurchases of common stock (in shares)		(3,427,510)
Other equity transactions (in shares)	560,027	1,139,150
Ending balance stockholders' equity (in shares)	119,529,380	118,408,655	120,684,322
Summit Materials Inc
Increase (Decrease) In Stockholders' Equity [Rollforward]
Summit Inc. Ownership Percentage	99.40%	98.90%	98.90%

Stockholders' Equity_Members'_3

Stockholders' Equity/Members' Interest - Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022
Changes in each component of accumulated other comprehensive loss
Beginning balance stockholders' equity	$ 2,011,990	$ 1,823,212
Postretirement liability adjustment, net of tax	484	4,848
Foreign currency translation adjustment, net of tax	3,707	(8,847)
Ending balance stockholders' equity	2,316,580	2,011,990
Accumulated Other Comprehensive Income (Loss)
Changes in each component of accumulated other comprehensive loss
Beginning balance stockholders' equity	3,084	7,083
Ending balance stockholders' equity	7,275	3,084
Change in retirement plans
Changes in each component of accumulated other comprehensive loss
Beginning balance stockholders' equity	6,356	1,508
Postretirement liability adjustment, net of tax	484	4,848
Ending balance stockholders' equity	6,840	6,356
Foreign currency translation adjustment
Changes in each component of accumulated other comprehensive loss
Beginning balance stockholders' equity	(3,272)	5,575
Foreign currency translation adjustment, net of tax	3,707	(8,847)
Ending balance stockholders' equity	435	(3,272)
Summit Materials, LLC
Changes in each component of accumulated other comprehensive loss
Beginning balance members' interest	2,143,150	1,884,944
Postretirement liability adjustment, net of tax	642	6,481
Foreign currency translation adjustment, net of tax	4,925	(11,831)
Ending balance members' interest	2,355,005	2,143,150
Summit Materials, LLC | Accumulated Other Comprehensive Income (Loss)
Changes in each component of accumulated other comprehensive loss
Beginning balance members' interest	(21,376)	(16,026)
Ending balance members' interest	(15,809)	(21,376)
Summit Materials, LLC | Change in retirement plans
Changes in each component of accumulated other comprehensive loss
Beginning balance members' interest	(762)	(7,243)
Postretirement liability adjustment, net of tax	642	6,481
Ending balance members' interest	(120)	(762)
Summit Materials, LLC | Foreign currency translation adjustment
Changes in each component of accumulated other comprehensive loss
Beginning balance members' interest	(20,614)	(8,783)
Foreign currency translation adjustment, net of tax	4,925	(11,831)
Ending balance members' interest	$ (15,689)	$ (20,614)

Supplemental Cash Flow Inform_3

Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Cash payments:
Interest	$ 99,035	$ 76,279	$ 81,592
Payments for income taxes, net	11,135	23,352	7,580
Operating cash payments on operating leases	10,361	9,483	10,955
Operating cash payments on finance leases	583	1,081	2,162
Finance cash payments on finance leases	7,204	16,245	17,278
Non cash investing and financing activities:
Accrued liabilities for purchases of property, plant and equipment	15,030	8,558	13,730
Stock Dividend	0	59,258	0
Right of use assets obtained in exchange for operating lease obligations	6,976	17,300	11,528
Right of use assets obtained in exchange for finance leases obligations	10,971	(635)	1,125
Exchange of LP Units to shares of Class A common stock	17,335	62	48,425
Summit Materials, LLC
Cash payments:
Interest	99,035	76,279	81,592
Payments for income taxes, net	11,135	23,352	7,580
Operating cash payments on operating leases	10,361	9,483	10,955
Operating cash payments on finance leases	583	1,081	2,162
Finance cash payments on finance leases	7,204	16,245	17,278
Non cash investing and financing activities:
Accrued liabilities for purchases of property, plant and equipment	15,030	8,558	13,730
Right of use assets obtained in exchange for operating lease obligations	6,976	17,300	11,528
Right of use assets obtained in exchange for finance leases obligations	$ 10,971	$ (635)	$ 1,125

Stock-Based Compensation - Narr

Stock-Based Compensation - Narrative (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022	May 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Purchase price percentage				85%
Dividend yield	0%	0%	0%
Share-based compensation expense	$ 20.3	$ 18.3	$ 19.7
Unrecognized compensation cost	$ 23
Weighted average contractual term, unrecognized compensation cost	1 year 9 months 18 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)	6,400,000
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)	5,300,000
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted during the period (in shares)	607,354
Intrinsic value, units outstanding	$ 41.2
Weighted average remaining contractual term	10 months 24 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)	32,304	30,520	34,672
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	$ 5
Weighted average remaining contractual term	1 year 9 months 18 days
Exercisable stock options outstanding (in shares)	300,000
Weighted average strike price, outstanding (in dollars per share)	$ 19.70
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)	170,486
Intrinsic value, units outstanding	$ 16.7
Weighted average remaining contractual term	1 year 3 months 18 days
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	$ 20.3	$ 18.3	$ 19.7
Unrecognized compensation cost	$ 23
Weighted average contractual term, unrecognized compensation cost	1 year 9 months 18 days
Summit Materials, LLC | 2015 Omnibus Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)	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)	6,400,000
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)	5,300,000
Summit Materials, LLC | Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted during the period (in shares)	607,354
Intrinsic value, units outstanding	$ 41.2
Weighted average remaining contractual term	10 months 24 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)	32,304	30,520	34,672
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	$ 5
Weighted average remaining contractual term	1 year 9 months 18 days
Exercisable stock options outstanding (in shares)	300,000
Weighted average strike price, outstanding (in dollars per share)	$ 19.70
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)	170,486
Intrinsic value, units outstanding	$ 16.7
Weighted average remaining contractual term	1 year 3 months 18 days
Minimum | Restricted Stock Units | 2015 Omnibus Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	1 year
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	1 year
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. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Time-vesting stock options
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Options, Beginning balance (in shares)	280,582
Options, Granted (in shares)	0	0	0
Options, Forfeited/Canceled (in shares)	0
Options, Exercised (in shares)	(11,937)
Options, Vested (in shares)	0
Options, Ending balance (in shares)	268,645	280,582
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Options, Beginning balance (in dollars per share)	$ 9.27
Options, Granted (in dollars per share)	0
Options, Forfeited/Canceled (in dollars per share)	0
Options, Exercised (in dollars per share)	11.30
Options, Vested (in dollars per share)	0
Options, Ending balance (in dollars per share)	$ 9.35	$ 9.27
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)	280,582
Options, Granted (in shares)	0	0	0
Options, Forfeited/Canceled (in shares)	0
Options, Exercised (in shares)	(11,937)
Options, Vested (in shares)	0
Options, Ending balance (in shares)	268,645	280,582
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Options, Beginning balance (in dollars per share)	$ 9.27
Options, Granted (in dollars per share)	0
Options, Forfeited/Canceled (in dollars per share)	0
Options, Exercised (in dollars per share)	11.30
Options, Vested (in dollars per share)	0
Options, Ending balance (in dollars per share)	$ 9.35	$ 9.27
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)	1,100,330
Number of units, granted (in shares)	607,354
Number of units, Forfeited/Canceled (in shares)	(39,618)
Number of units, Exercised (in shares)	0
Number of units, Vested (in shares)	(597,113)
Number of units, Ending balance (in shares)	1,070,953	1,100,330
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)	$ 26.12
Number of units, Granted (in dollars per share)	31.28
Number of units, Forfeited/Canceled (in dollars per share)	28.99
Number of units, Exercised (in dollars per share)	0
Number of units, Vested (in dollars per share)	24.71
Number of units, Ending balance (in dollars per share)	$ 29.72	$ 26.12
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)	1,100,330
Number of units, granted (in shares)	607,354
Number of units, Forfeited/Canceled (in shares)	(39,618)
Number of units, Exercised (in shares)	0
Number of units, Vested (in shares)	(597,113)
Number of units, Ending balance (in shares)	1,070,953	1,100,330
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)	$ 26.12
Number of units, Granted (in dollars per share)	31.28
Number of units, Forfeited/Canceled (in dollars per share)	28.99
Number of units, Exercised (in dollars per share)	0
Number of units, Vested (in dollars per share)	24.71
Number of units, Ending balance (in dollars per share)	$ 29.72	$ 26.12
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)	412,612
Number of units, granted (in shares)	170,486
Number of units, Forfeited/Canceled (in shares)	(27,476)
Number of units, Exercised (in shares)	0
Number of units, Vested (in shares)	(122,075)
Number of units, Ending balance (in shares)	433,547	412,612
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)	$ 29.66
Number of units, Granted (in dollars per share)	33.86
Number of units, Forfeited/Canceled (in dollars per share)	27.79
Number of units, Exercised (in dollars per share)	0
Number of units, Vested (in dollars per share)	20.95
Number of units, Ending balance (in dollars per share)	$ 33.88	$ 29.66
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)	412,612
Number of units, granted (in shares)	170,486
Number of units, Forfeited/Canceled (in shares)	(27,476)
Number of units, Exercised (in shares)	0
Number of units, Vested (in shares)	(122,075)
Number of units, Ending balance (in shares)	433,547	412,612
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)	$ 29.66
Number of units, Granted (in dollars per share)	33.86
Number of units, Forfeited/Canceled (in dollars per share)	27.79
Number of units, Exercised (in dollars per share)	0
Number of units, Vested (in dollars per share)	20.95
Number of units, Ending balance (in dollars per share)	$ 33.88	$ 29.66
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. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	4.41%	1.44%	0.29%
Volatility	50%	67%	70%
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	4.41%	1.44%	0.29%
Volatility	50%	67%	70%
Expected term	3 years	3 years	3 years

Employee Benefit Plans - Narrat

Employee Benefit Plans - Narrative (Details) $ in Millions	12 Months Ended
	Dec. 30, 2023 USD ($) plan	Dec. 31, 2022 USD ($)	Jan. 01, 2022 USD ($)
Discount rate
Expense for defined contribution plans | $	$ 15.3	$ 12.1	$ 10.9
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	6.75%	7%
Assumed health care cost, grading	4.46%	4.46%
Healthcare & Life Ins
Discount rate
Expected contributions in next fiscal year | $	$ 0.4
Summit Materials, LLC
Discount rate
Expense for defined contribution plans | $	$ 15.3	$ 12.1	$ 10.9
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	6.75%	7%
Assumed health care cost, grading	4.46%	4.46%
Summit Materials, LLC | Healthcare & Life Ins
Discount rate
Expected contributions in next fiscal year | $	$ 0.4
Equity Securities
Discount rate
Target allocation	35%
Equity Securities | Summit Materials, LLC
Discount rate
Target allocation	35%
Fixed Income Securities
Discount rate
Target allocation	55%
Fixed Income Securities | Summit Materials, LLC
Discount rate
Target allocation	55%
Cash
Discount rate
Target allocation	5%
Cash | Summit Materials, LLC
Discount rate
Target allocation	5%
Alternatives
Discount rate
Target allocation	4%
Precious metals
Discount rate
Target allocation	1%
Precious metals | Summit Materials, LLC
Discount rate
Target allocation	1%

Employee Benefit Plans - Obliga

Employee Benefit Plans - Obligations and Funded Status (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Change in fair value of plan assets:
Beginning of period	$ 17,043
End of period	16,976	$ 17,043
Summit Materials, LLC
Change in fair value of plan assets:
Beginning of period	17,043
End of period	16,976	17,043
Pension Benefits
Change in benefit obligations:
Beginning of period	19,037	25,266
Service cost	53	68	$ 58
Interest cost	938	640	550
Actuarial (gain) loss	158	(5,360)
Change in plan provision	0	0
Benefits paid	(1,540)	(1,577)
End of period	18,646	19,037	25,266
Change in fair value of plan assets:
Beginning of period	17,043	20,004
Actual return on plan assets	1,473	(1,606)
Employer contributions	0	222
Benefits paid	(1,540)	(1,577)
End of period	16,976	17,043	20,004
Funded status of plans	(1,670)	(1,994)
Current liabilities	0	0
Noncurrent liabilities	(1,670)	(1,994)
Liability recognized	(1,670)	(1,994)
Amounts recognized in accumulated other comprehensive income:
Net actuarial loss	4,642	5,170
Prior service cost	0	0
Total amount recognized	4,642	5,170
Pension Benefits | Summit Materials, LLC
Change in benefit obligations:
Beginning of period	19,037	25,266
Service cost	53	68	58
Interest cost	938	640	550
Actuarial (gain) loss	158	(5,360)
Change in plan provision	0	0
Benefits paid	(1,540)	(1,577)
End of period	18,646	19,037	25,266
Change in fair value of plan assets:
Beginning of period	17,043	20,004
Actual return on plan assets	1,473	(1,606)
Employer contributions	0	222
Benefits paid	(1,540)	(1,577)
End of period	16,976	17,043	20,004
Funded status of plans	(1,670)	(1,994)
Current liabilities	0	0
Noncurrent liabilities	(1,670)	(1,994)
Liability recognized	(1,670)	(1,994)
Amounts recognized in accumulated other comprehensive income:
Net actuarial loss	4,642	5,170
Prior service cost	0	0
Total amount recognized	4,642	5,170
Healthcare & Life Ins
Change in benefit obligations:
Beginning of period	5,571	9,790
Service cost	28	35	194
Interest cost	262	239	189
Actuarial (gain) loss	(419)	(1,454)
Change in plan provision	0	(2,014)
Benefits paid	(416)	(1,025)
End of period	5,026	5,571	9,790
Change in fair value of plan assets:
Beginning of period	0	0
Actual return on plan assets	0	0
Employer contributions	416	1,025
Benefits paid	(416)	(1,025)
End of period	0	0	0
Funded status of plans	(5,026)	(5,571)
Current liabilities	(449)	(484)
Noncurrent liabilities	(4,577)	(5,087)
Liability recognized	(5,026)	(5,571)
Amounts recognized in accumulated other comprehensive income:
Net actuarial loss	1,389	1,919
Prior service cost	(2,752)	(3,167)
Total amount recognized	(1,363)	(1,248)
Healthcare & Life Ins | Summit Materials, LLC
Change in benefit obligations:
Beginning of period	5,571	9,790
Service cost	28	35	194
Interest cost	262	239	189
Actuarial (gain) loss	(419)	(1,454)
Change in plan provision	0	(2,014)
Benefits paid	(416)	(1,025)
End of period	5,026	5,571	9,790
Change in fair value of plan assets:
Beginning of period	0	0
Actual return on plan assets	0	0
Employer contributions	416	1,025
Benefits paid	(416)	(1,025)
End of period	0	0	$ 0
Funded status of plans	(5,026)	(5,571)
Current liabilities	(449)	(484)
Noncurrent liabilities	(4,577)	(5,087)
Liability recognized	(5,026)	(5,571)
Amounts recognized in accumulated other comprehensive income:
Net actuarial loss	1,389	1,919
Prior service cost	(2,752)	(3,167)
Total amount recognized	$ (1,363)	$ (1,248)

Employee Benefit Plans - Amount

Employee Benefit Plans - Amounts Recognized in Other Comprehensive (Gain) Loss (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Pension Benefits
Amounts recognized in other comprehensive (income) loss:
Net actuarial (gain) loss	$ (426)	$ (2,785)	$ (2,000)
Prior service credit	0	0	0
Amortization of prior year service credit	0	0	0
Amortization of loss	(101)	(307)	(428)
Total amount recognized	(527)	(3,092)	(2,428)
Pension Benefits | Summit Materials, LLC
Amounts recognized in other comprehensive (income) loss:
Net actuarial (gain) loss	(426)	(2,785)	(2,000)
Prior service credit	0	0	0
Amortization of prior year service credit	0	0	0
Amortization of loss	(101)	(307)	(428)
Total amount recognized	(527)	(3,092)	(2,428)
Healthcare & Life Ins
Amounts recognized in other comprehensive (income) loss:
Net actuarial (gain) loss	(419)	(1,454)	1,143
Prior service credit	0	(2,013)	0
Amortization of prior year service credit	415	296	241
Amortization of loss	(111)	(218)	(259)
Total amount recognized	(115)	(3,389)	1,125
Healthcare & Life Ins | Summit Materials, LLC
Amounts recognized in other comprehensive (income) loss:
Net actuarial (gain) loss	(419)	(1,454)	1,143
Prior service credit	0	(2,013)	0
Amortization of prior year service credit	415	296	241
Amortization of loss	(111)	(218)	(259)
Total amount recognized	$ (115)	$ (3,389)	$ 1,125

Employee Benefit Plans - Compon

Employee Benefit Plans - Components of Net Periodic Benefit Cost (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Pension Benefits
Components of net periodic benefit cost:
Service cost	$ 53	$ 68	$ 58
Interest cost	938	640	550
Amortization of loss	101	307	428
Expected return on plan assets	(888)	(970)	(898)
Amortization of prior service credit	0	0	0
Net periodic benefit (expense) cost	204	45	138
Pension Benefits | Summit Materials, LLC
Components of net periodic benefit cost:
Service cost	53	68	58
Interest cost	938	640	550
Amortization of loss	101	307	428
Expected return on plan assets	(888)	(970)	(898)
Amortization of prior service credit	0	0	0
Net periodic benefit (expense) cost	204	45	138
Healthcare & Life Ins
Components of net periodic benefit cost:
Service cost	28	35	194
Interest cost	262	239	189
Amortization of loss	111	218	259
Expected return on plan assets	0	0	0
Amortization of prior service credit	(415)	(296)	(241)
Net periodic benefit (expense) cost	(14)	196	401
Healthcare & Life Ins | Summit Materials, LLC
Components of net periodic benefit cost:
Service cost	28	35	194
Interest cost	262	239	189
Amortization of loss	111	218	259
Expected return on plan assets	0	0	0
Amortization of prior service credit	(415)	(296)	(241)
Net periodic benefit (expense) cost	$ (14)	$ 196	$ 401

Employee Benefit Plans - Weight

Employee Benefit Plans - Weighted-Average Assumptions Used to Determine Benefit Obligations (Detail)	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022
Pension Benefits
Discount rate
Discount rate	4.95%	5.16%
Expected long-term rate of return on plan assets	5%	5%
Pension Benefits | Summit Materials, LLC
Discount rate
Discount rate	4.95%	5.16%
Expected long-term rate of return on plan assets	5%	5%
Healthcare & Life Ins
Discount rate
Discount rate	4.88%	5.09%
Healthcare & Life Ins | Summit Materials, LLC
Discount rate
Discount rate	4.88%	5.09%

Employee Benefit Plans - Weig_2

Employee Benefit Plans - Weighted-Average Assumptions Used to Determine Net Periodic Benefit Cost (Detail)	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Pension Benefits
Discount rate
Discount rate	5.16%	2.63%	2.04%
Expected long-term rate of return on plan assets	5%	5%	5%
Pension Benefits | Summit Materials, LLC
Discount rate
Discount rate	5.16%	2.63%	2.04%
Expected long-term rate of return on plan assets	5%	5%	5%
Healthcare & Life Ins
Discount rate
Discount rate	5.09%	2.31%	1.82%
Healthcare & Life Ins | Summit Materials, LLC
Discount rate
Discount rate	5.09%	2.31%	1.82%

Employee Benefit Plans - Fair V

Employee Benefit Plans - Fair Value of Company's Pension Plans' Assets (Detail) - USD ($) $ in Thousands	Dec. 30, 2023	Dec. 31, 2022
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	$ 16,976	$ 17,043
Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	16,976	17,043
Intermediate—government
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	4,060	4,849
Intermediate—government | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	4,060	4,849
Intermediate—corporate
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,386	2,754
Intermediate—corporate | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,386	2,754
Short-term—government
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,424	531
Short-term—government | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,424	531
Short-term—corporate
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	460	538
Short-term—corporate | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	460	538
International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,113	836
International | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,113	836
U.S. Large cap value
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,611	1,635
U.S. Large cap value | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,611	1,635
U.S. Large cap growth
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,082	997
U.S. Large cap growth | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,082	997
U.S. Mid cap value
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	648	630
U.S. Mid cap value | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	648	630
U.S. Mid cap growth
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	466	439
U.S. Mid cap growth | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	466	439
U.S. Small cap value
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	662	607
U.S. Small cap value | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	662	607
U.S. Small cap growth
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	467	422
U.S. Small cap growth | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	467	422
International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,082	745
International | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,082	745
Emerging Markets
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	344	740
Emerging Markets | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	344	740
Commodities Broad Basket
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	844	185
Commodities Broad Basket | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	844	185
Cash
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,327	1,135
Cash | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,327	1,135
Level 1
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	12,633	12,170
Level 1 | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	12,633	12,170
Level 1 | Intermediate—government
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	4,060	4,849
Level 1 | Intermediate—government | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	4,060	4,849
Level 1 | Intermediate—corporate
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Level 1 | Intermediate—corporate | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	0	0
Level 1 | Short-term—government
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,424	531
Level 1 | Short-term—government | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,424	531
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	1,611	1,635
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	1,611	1,635
Level 1 | U.S. Large cap growth
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,082	997
Level 1 | U.S. Large cap growth | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,082	997
Level 1 | U.S. Mid cap value
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	648	630
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	648	630
Level 1 | U.S. Mid cap growth
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	466	439
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	466	439
Level 1 | U.S. Small cap value
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	662	607
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	662	607
Level 1 | U.S. Small cap growth
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	467	422
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	467	422
Level 1 | International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	359	0
Level 1 | International | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	359	0
Level 1 | Emerging Markets
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	344	740
Level 1 | Emerging Markets | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	344	740
Level 1 | Commodities Broad Basket
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	183	185
Level 1 | Commodities Broad Basket | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	183	185
Level 1 | Cash
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,327	1,135
Level 1 | Cash | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,327	1,135
Observable Inputs (Level 2)
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	4,343	4,873
Observable Inputs (Level 2) | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	4,343	4,873
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	1,386	2,754
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	1,386	2,754
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	460	538
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	460	538
Observable Inputs (Level 2) | International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,113	836
Observable Inputs (Level 2) | International | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	1,113	836
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	723	745
Observable Inputs (Level 2) | International | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total fair value	723	745
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	661	0
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	661	0
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. 30, 2023 USD ($)
Pension Benefits
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
2024	$ 1,665
2025	1,626
2026	1,593
2027	1,568
2028	1,529
2029 - 2033	6,973
Pension Benefits | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
2024	1,665
2025	1,626
2026	1,593
2027	1,568
2028	1,529
2029 - 2033	6,973
Healthcare & Life Ins
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
2024	449
2025	467
2026	483
2027	506
2028	517
2029 - 2033	2,226
Healthcare & Life Ins | Summit Materials, LLC
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
2024	449
2025	467
2026	483
2027	506
2028	517
2029 - 2033	$ 2,226

Employee Benefit Plans - Multie

Employee Benefit Plans - Multiemployer Plans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022
Multiemployer Plans [Line Items]
Contributions of Company	$ 130	$ 129
Construction Industry Laborers Pension Fund
Multiemployer Plans [Line Items]
Contributions of Company	109	108
Operating Engineers Local 101 Pension Plan
Multiemployer Plans [Line Items]
Contributions of Company	21	21
Summit Materials, LLC
Multiemployer Plans [Line Items]
Contributions of Company	130	129
Summit Materials, LLC | Construction Industry Laborers Pension Fund
Multiemployer Plans [Line Items]
Contributions of Company	109	108
Summit Materials, LLC | Operating Engineers Local 101 Pension Plan
Multiemployer Plans [Line Items]
Contributions of Company	$ 21	$ 21

Accrued Mining and Landfill R_3

Accrued Mining and Landfill Reclamation - Narrative (Detail) - USD ($) $ in Millions	Dec. 30, 2023	Dec. 31, 2022
Asset Retirement Obligations [Line Items]
Anticipated costs	$ 141.8	$ 124.9
Accrued Liabilities, Current
Asset Retirement Obligations [Line Items]
Asset retirement obligation, current	5.1	4
Summit Materials, LLC
Asset Retirement Obligations [Line Items]
Anticipated costs	141.8	124.9
Summit Materials, LLC | Accrued Liabilities, Current
Asset Retirement Obligations [Line Items]
Asset retirement obligation, current	$ 5.1	$ 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. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Asset Retirement Obligation, Activity
Beginning balance	$ 40,259	$ 45,051
Acquired obligations	802	739
Change in cost estimate	8,316	(1,238)
Settlement of reclamation obligations	(2,295)	(2,756)
Dispositions	(309)	(4,150)
Accretion expense	3,132	2,613	$ 2,924
Ending balance	49,905	40,259	45,051
Summit Materials, LLC
Asset Retirement Obligation, Activity
Beginning balance	40,259	45,051
Acquired obligations	802	739
Change in cost estimate	8,316	(1,238)
Settlement of reclamation obligations	(2,295)	(2,756)
Accretion expense	3,132	2,613	2,924
Ending balance	$ 49,905	$ 40,259	$ 45,051

Commitments and Contingencies (

Commitments and Contingencies (Details)	12 Months Ended
	Dec. 30, 2023
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. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Lease, Cost [Abstract]
Operating lease cost	$ 11,347	$ 9,543	$ 10,650
Variable lease cost	183	243	382
Short-term lease cost	43,052	42,320	42,764
Financing lease cost:
Amortization of right-of-use assets	2,692	5,659	9,902
Interest on lease liabilities	584	1,081	2,097
Total lease cost	57,858	58,846	65,795
Operating leases:
Operating lease right-of-use assets	36,553	37,889
Current operating lease liabilities	8,596	7,296
Noncurrent operating lease liabilities	33,230	35,737
Total operating lease liabilities	41,826	43,033
Finance leases:
Property and equipment, gross	30,136	32,119
Less accumulated depreciation	$ (12,088)	$ (14,992)
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	$ 18,048	$ 17,127
Finance Lease, Liability, Current, Statement of Financial Position [Extensible List]	Accrued expenses	Accrued expenses
Current finance lease liabilities	$ 4,020	$ 6,959
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	Other noncurrent liabilities	Other noncurrent liabilities
Long-term finance lease liabilities	$ 14,357	$ 7,167
Total finance lease liabilities	$ 18,377	$ 14,126
Weighted average remaining lease term (years):
Operating leases	8 years 4 months 24 days	9 years 1 month 6 days
Finance lease	6 years	2 years 9 months 18 days
Weighted average discount rate:
Operating leases	5.10%	4.70%
Finance lease	7.70%	5.30%
Operating Leases
2024	$ 10,454
2025	8,287
2026	6,522
2027	4,822
2028	3,457
Thereafter	17,674
Total lease payments	51,216
Less imputed interest	(9,390)
Finance Leases
2024	5,221
2025	4,169
2026	2,769
2027	2,585
2028	2,384
Thereafter	6,288
Total lease payments	23,416
Less imputed interest	(5,039)
Summit Materials, LLC
Lease, Cost [Abstract]
Operating lease cost	11,347	$ 9,543	10,650
Variable lease cost	183	243	382
Short-term lease cost	43,052	42,320	42,764
Financing lease cost:
Amortization of right-of-use assets	2,692	5,659	9,902
Interest on lease liabilities	584	1,081	2,097
Total lease cost	57,858	58,846	$ 65,795
Operating leases:
Operating lease right-of-use assets	36,553	37,889
Current operating lease liabilities	8,596	7,296
Noncurrent operating lease liabilities	33,230	35,737
Total operating lease liabilities	41,826	43,033
Finance leases:
Property and equipment, gross	30,136	32,119
Less accumulated depreciation	$ (12,088)	$ (14,992)
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	$ 18,048	$ 17,127
Finance Lease, Liability, Current, Statement of Financial Position [Extensible List]	Accrued expenses	Accrued expenses
Current finance lease liabilities	$ 4,020	$ 6,959
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	Other noncurrent liabilities	Other noncurrent liabilities
Long-term finance lease liabilities	$ 14,357	$ 7,167
Total finance lease liabilities	$ 18,377	$ 14,126
Weighted average remaining lease term (years):
Operating leases	8 years 4 months 24 days	9 years 1 month 6 days
Finance lease	6 years	2 years 9 months 18 days
Weighted average discount rate:
Operating leases	5.10%	4.70%
Finance lease	7.70%	5.30%
Operating Leases
2024	$ 10,454
2025	8,287
2026	6,522
2027	4,822
2028	3,457
Thereafter	17,674
Total lease payments	51,216
Less imputed interest	(9,390)
Finance Leases
2024	5,221
2025	4,169
2026	2,769
2027	2,585
2028	2,384
Thereafter	6,288
Total lease payments	23,416
Less imputed interest	$ (5,039)

Leases - Narrative (Detail)

Leases - Narrative (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Summit Materials, LLC
Lessee, Lease, Description [Line Items]
Royalty expense recorded in cost of revenue	$ 35.8	$ 33.5	$ 34.8

Leases - Schedule of Minimum Co

Leases - Schedule of Minimum Contractual Agreements Under Royalty Agreements (Details) $ in Thousands	Dec. 30, 2023 USD ($)
Royalty Agreements
2024	$ 12,517
2025	12,235
2026	11,151
2027	10,749
2028	10,243
Summit Materials, LLC
Royalty Agreements
2024	12,517
2025	12,235
2026	11,151
2027	10,749
2028	$ 10,243

Fair Value of Financial Instr_3

Fair Value of Financial Instruments - Fair Value Measurements (Details) - Level 3 - USD ($) $ in Thousands	Dec. 30, 2023	Dec. 31, 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	$ 139	$ 336
Acquisition-related liabilities and Other noncurrent liabilities - Contingent consideration	9,254	4,981
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	139	336
Acquisition-related liabilities and Other noncurrent liabilities - Contingent consideration	$ 9,254	$ 4,981

Fair Value of Financial Instr_4

Fair Value of Financial Instruments - Carrying Value and Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 30, 2023	Dec. 31, 2022
Financial Instruments
Current portion of debt	$ 3,822	$ 5,096
Summit Materials, LLC
Financial Instruments
Current portion of debt	3,822	5,096
Level 1 | Fair Value
Financial Instruments
Long-term debt	2,329,606	1,447,673
Current portion of debt	3,800	5,100
Level 1 | Carrying Value
Financial Instruments
Long-term debt	2,300,473	1,504,549
Level 1 | Summit Materials, LLC
Financial Instruments
Current portion of debt	3,800	5,100
Level 1 | Summit Materials, LLC | Fair Value
Financial Instruments
Long-term debt	2,329,606	1,447,673
Level 1 | Summit Materials, LLC | Carrying Value
Financial Instruments
Long-term debt	2,300,473	1,504,549
Level 3 | Fair Value
Financial Instruments
Current portion of deferred consideration and noncompete obligations	6,868	13,382
Long term portion of deferred consideration and noncompete obligations	18,767	24,070
Level 3 | Carrying Value
Financial Instruments
Current portion of deferred consideration and noncompete obligations	6,868	13,382
Long term portion of deferred consideration and noncompete obligations	18,767	24,070
Level 3 | Summit Materials, LLC | Fair Value
Financial Instruments
Current portion of deferred consideration and noncompete obligations	6,868	13,382
Long term portion of deferred consideration and noncompete obligations	18,767	24,070
Level 3 | Summit Materials, LLC | Carrying Value
Financial Instruments
Current portion of deferred consideration and noncompete obligations	6,868	13,382
Long term portion of deferred consideration and noncompete obligations	$ 18,767	$ 24,070

Fair Value of Financial Instr_5

Fair Value of Financial Instruments - Narrative (Details) - Discount Rate - Level 3	Dec. 30, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Discount rate	0.100
Summit Materials, LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Discount rate	0.100

Segment Information - Narrative

Segment Information - Narrative (Details)	12 Months Ended
	Dec. 30, 2023 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	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Segment Reporting Information [Line Items]
Revenue	$ 2,619,468	$ 2,412,522	$ 2,409,669
Income from operations before taxes	394,464	361,488	198,637
Interest expense	114,155	86,969	92,240
Depreciation, depletion and amortization	214,418	197,837	226,442
Accretion	3,132	2,613	2,924
Loss on debt financings	493	1,737	6,016
Tax receivable agreement (benefit) expense	(162,182)	1,566	(6,779)
(Gain) loss on sale of businesses	(14,966)	(172,389)	(20,011)
Non-cash compensation	20,326	18,347	19,705
Argos USA acquisition and integration costs	25,591	0	0
Other	(17,421)	(6,692)	908
Total Adjusted EBITDA	578,010	491,476	520,082
Total purchases of property, plant and equipment	255,619	266,733	211,982
Total depreciation, depletion, amortization and accretion	217,550	200,450	229,366
Total assets	5,149,582	4,255,692	4,239,125
Operating segment
Segment Reporting Information [Line Items]
Total purchases of property, plant and equipment	237,765	252,358	210,745
Total depreciation, depletion, amortization and accretion	213,263	197,217	225,117
Total assets	3,913,666	3,590,603	3,649,022
Corporate and other
Segment Reporting Information [Line Items]
Total Adjusted EBITDA	(47,775)	(43,866)	(50,120)
Total purchases of property, plant and equipment	17,854	14,375	1,237
Total depreciation, depletion, amortization and accretion	4,287	3,233	4,249
Total assets	1,235,916	665,089	590,103
West
Segment Reporting Information [Line Items]
Revenue	1,586,611	1,390,307	1,262,061
(Gain) loss on sale of businesses	(15,000)
West | Operating segment
Segment Reporting Information [Line Items]
Total Adjusted EBITDA	331,136	280,557	271,560
Total purchases of property, plant and equipment	136,922	123,085	94,056
Total depreciation, depletion, amortization and accretion	111,300	97,892	99,470
Total assets	1,837,214	1,565,776	1,512,298
East
Segment Reporting Information [Line Items]
Revenue	650,207	664,479	849,374
(Gain) loss on sale of businesses		172,400
East | Operating segment
Segment Reporting Information [Line Items]
Total Adjusted EBITDA	150,609	129,203	181,483
Total purchases of property, plant and equipment	59,505	84,323	89,727
Total depreciation, depletion, amortization and accretion	62,656	63,297	86,623
Total assets	1,171,944	1,151,223	1,292,638
Cement
Segment Reporting Information [Line Items]
Revenue	382,650	357,736	298,234
Cement | Operating segment
Segment Reporting Information [Line Items]
Total Adjusted EBITDA	144,040	125,582	117,159
Total purchases of property, plant and equipment	41,338	44,950	26,962
Total depreciation, depletion, amortization and accretion	39,307	36,028	39,024
Total assets	904,508	873,604	844,086
Summit Materials, LLC
Segment Reporting Information [Line Items]
Revenue	2,619,468	2,412,522	2,409,669
Income from operations before taxes	232,216	362,722	191,920
Interest expense	114,155	86,969	92,178
Depreciation, depletion and amortization	214,418	197,837	226,442
Accretion	3,132	2,613	2,924
Loss on debt financings	493	1,737	6,016
(Gain) loss on sale of businesses	(14,966)	(172,389)	(20,011)
Non-cash compensation	20,326	18,347	19,705
Other	(17,355)	(6,360)	908
Total Adjusted EBITDA	578,010	491,476	520,082
Total purchases of property, plant and equipment	255,619	266,733	211,982
Total depreciation, depletion, amortization and accretion	217,550	200,450	229,366
Total assets	5,212,529	4,119,706	4,035,559
Summit Materials, LLC | Operating segment
Segment Reporting Information [Line Items]
Total purchases of property, plant and equipment	237,765	252,358	210,745
Total depreciation, depletion, amortization and accretion	213,263	197,217	225,117
Total assets	3,913,666	3,590,603	3,649,022
Summit Materials, LLC | Corporate and other
Segment Reporting Information [Line Items]
Total Adjusted EBITDA	(47,775)	(43,866)	(50,120)
Total purchases of property, plant and equipment	17,854	14,375	1,237
Total depreciation, depletion, amortization and accretion	4,287	3,233	4,249
Total assets	1,298,863	529,103	386,537
Summit Materials, LLC | West
Segment Reporting Information [Line Items]
Revenue	1,586,611	1,390,307	1,262,061
(Gain) loss on sale of businesses	15,000
Summit Materials, LLC | West | Operating segment
Segment Reporting Information [Line Items]
Total Adjusted EBITDA	331,136	280,557	271,560
Total purchases of property, plant and equipment	136,922	123,085	94,056
Total depreciation, depletion, amortization and accretion	111,300	97,892	99,470
Total assets	1,837,214	1,565,776	1,512,298
Summit Materials, LLC | East
Segment Reporting Information [Line Items]
Revenue	650,207	664,479	849,374
(Gain) loss on sale of businesses		(172,400)
Summit Materials, LLC | East | Operating segment
Segment Reporting Information [Line Items]
Total Adjusted EBITDA	150,609	129,203	181,483
Total purchases of property, plant and equipment	59,505	84,323	89,727
Total depreciation, depletion, amortization and accretion	62,656	63,297	86,623
Total assets	1,171,944	1,151,223	1,292,638
Summit Materials, LLC | Cement
Segment Reporting Information [Line Items]
Revenue	382,650	357,736	298,234
Summit Materials, LLC | Cement | Operating segment
Segment Reporting Information [Line Items]
Total Adjusted EBITDA	144,040	125,582	117,159
Total purchases of property, plant and equipment	41,338	44,950	26,962
Total depreciation, depletion, amortization and accretion	39,307	36,028	39,024
Total assets	$ 904,508	$ 873,604	$ 844,086

Subsequent Event - Acquisitio_3

Subsequent Event - Acquisition of Argos North America Corp - Narrative (Details) $ in Thousands, T in Millions	1 Months Ended	12 Months Ended
	Jan. 31, 2024 USD ($) T ready-mixPlant integratedCementPlant quarry grindingFacility port inlandTerminal shares	Dec. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)	Jan. 01, 2022 USD ($)
Subsequent Event [Line Items]
Net proceeds from debt issuance		$ 800,000	$ 0	$ 0
Summit Materials, LLC
Subsequent Event [Line Items]
Net proceeds from debt issuance		$ 800,000	$ 0	$ 0
Argos North America Corp | Subsequent Event
Subsequent Event [Line Items]
Payments to Acquire Businesses, Gross	$ 1,200,000
Consideration transferred	$ 3,200,000
Number of integrated cement plants | integratedCementPlant	4
Number of grinding facilities | grindingFacility	2
Number of ready-mix plants | ready-mixPlant	140
Number of ports | port	8
Number of inland | inlandTerminal	10
Cement grinding capacity | T	9.6
Total import capacity of cement | T	5.4
Reserves and resources in quarries | T	1,200
Number of Quarries | quarry	4
Argos North America Corp | Subsequent Event | Summit Materials, LLC
Subsequent Event [Line Items]
Payments to Acquire Businesses, Gross	$ 1,200,000
Consideration transferred	$ 3,200,000
Number of integrated cement plants | integratedCementPlant	4
Number of grinding facilities | grindingFacility	2
Number of ready-mix plants | ready-mixPlant	140
Number of ports | port	8
Number of inland | inlandTerminal	10
Cement grinding capacity | T	9.6
Total import capacity of cement | T	5.4
Reserves and resources in quarries | T	1,100
Number of Quarries | quarry	4
Argos North America Corp | Subsequent Event | 7 1⁄4% Senior Notes, due 2031 | Senior Notes
Subsequent Event [Line Items]
Net proceeds from debt issuance	$ 800,000
Argos North America Corp | Subsequent Event | 7 1⁄4% Senior Notes, due 2031 | Senior Notes | Summit Materials, LLC
Subsequent Event [Line Items]
Net proceeds from debt issuance	$ 800,000
Argos North America Corp | Preferred Stock | Subsequent Event
Subsequent Event [Line Items]
Number of shares (in shares) | shares	1
Argos North America Corp | Preferred Stock | Subsequent Event | Summit Materials, LLC
Subsequent Event [Line Items]
Number of shares (in shares) | shares	1
Argos North America Corp | Common Class A | Subsequent Event
Subsequent Event [Line Items]
Number of shares (in shares) | shares	54,720,000
Argos North America Corp | Common Class A | Subsequent Event | Summit Materials, LLC
Subsequent Event [Line Items]
Number of shares (in shares) | shares	54,720,000

Subsequent Event - Acquisitio_4

Subsequent Event - Acquisition of Argos North America Corp - Summary of Pro Forma Revenue and Net Income (Details) - Argos North America Corp - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022
Subsequent Event [Line Items]
Total Revenues	$ 4,328,054	$ 3,977,955
Net income attributable to Summit Inc.	392,335	286,479
Summit Materials, LLC
Subsequent Event [Line Items]
Total Revenues	4,328,054	3,977,955
Net income attributable to Summit Inc.	$ 392,335	$ 286,479

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. 30, 2023	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021
Current assets:
Cash and cash equivalents	$ 374,162	$ 520,451
Accounts receivable, net	287,252	256,669
Costs and estimated earnings in excess of billings	10,289	6,510
Inventories	241,350	212,491
Other current assets	17,937	20,787
Total current assets	1,732,124	1,018,376
Property, plant and equipment, net	1,976,820	1,813,702
Goodwill	1,224,861	1,132,546	$ 1,163,750
Intangible assets, net	68,081	71,384
Operating lease right-of-use assets	36,553	37,889
Other assets	59,134	44,809
Total assets	5,149,582	4,255,692	4,239,125
Current liabilities:
Current portion of debt	3,822	5,096
Current portion of acquisition-related liabilities	7,007	13,718
Accounts payable	123,621	104,031
Accrued expenses	171,691	119,967
Current operating lease liabilities	8,596	7,296
Billings in excess of costs and estimated earnings	8,228	5,739
Total current liabilities	322,965	255,847
Long-term debt	2,283,639	1,488,569
Acquisition-related liabilities	28,021	29,051
Noncurrent operating lease liabilities	33,230	35,737
Other noncurrent liabilities	123,871	106,686
Total liabilities	2,833,002	2,243,702
Total liabilities and stockholders’ equity	5,149,582	4,255,692
Summit Materials, LLC
Current assets:
Cash and cash equivalents	355,669	520,451
Restricted cash	800,000	0
Accounts receivable, net	287,252	256,669
Intercompany receivables	0	0
Costs and estimated earnings in excess of billings	10,289	6,510
Inventories	241,350	212,491
Other current assets	25,389	22,255
Other current assets	17,937	20,787
Total current assets	1,719,949	1,018,376
Property, plant and equipment, net	1,976,820	1,813,702
Goodwill	1,225,861	1,133,546	1,164,750
Intangible assets, net	68,081	71,384
Operating lease right-of-use assets	36,553	37,889
Other assets	185,265
Other assets	59,134	44,809
Total assets	5,212,529	4,119,706	4,035,559
Current liabilities:
Current portion of debt	3,822	5,096
Current portion of acquisition-related liabilities	7,007	13,718
Accounts payable	123,621	104,430
Accrued expenses	172,934	120,708
Current operating lease liabilities	8,596	7,296
Intercompany payables	0	0
Billings in excess of costs and estimated earnings	8,228	5,739
Total current liabilities	324,208	256,987
Long-term debt	2,283,639	1,488,569
Acquisition-related liabilities	28,021	29,051
Noncurrent operating lease liabilities	33,230	35,737
Other noncurrent liabilities	188,426	166,212
Total liabilities	2,857,524	1,976,556
Total members' interest	2,355,005	2,143,150	$ 1,884,944	$ 1,662,768
Total liabilities and stockholders’ equity	5,212,529	4,119,706
Summit Materials, LLC | Eliminations
Current assets:
Cash and cash equivalents	(2,755)	(7,018)
Restricted cash	0
Accounts receivable, net	(23)	(25)
Intercompany receivables	(3,419,449)	(2,267,134)
Costs and estimated earnings in excess of billings	0	0
Inventories	0	0
Other current assets	0	0
Total current assets	(3,422,227)	(2,274,177)
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	(5,435,646)
Other assets		(4,760,543)
Total assets	(8,857,873)	(7,034,720)
Current liabilities:
Current portion of debt	0	0
Current portion of acquisition-related liabilities	0	0
Accounts payable	(23)	(25)
Accrued expenses	(2,755)	(7,018)
Current operating lease liabilities	0	0
Intercompany payables	(3,419,449)	(2,267,134)
Billings in excess of costs and estimated earnings	0	0
Total current liabilities	(3,422,227)	(2,274,177)
Long-term debt	0	0
Acquisition-related liabilities	0	0
Noncurrent operating lease liabilities	0	0
Other noncurrent liabilities	(133,921)	(164,421)
Total liabilities	(3,556,148)	(2,438,598)
Total members' interest	(5,301,725)	(4,596,122)
Total liabilities and stockholders’ equity	(8,857,873)	(7,034,720)
Issuers | Summit Materials, LLC | Reportable Legal Entities
Current assets:
Cash and cash equivalents	310,410	498,307
Restricted cash	800,000
Accounts receivable, net	6,441	1,528
Intercompany receivables	1,087,570	329,744
Costs and estimated earnings in excess of billings	0	0
Inventories	0	0
Other current assets	11,480	4,755
Total current assets	2,215,901	834,334
Property, plant and equipment, net	35,812	21,306
Goodwill	0	0
Intangible assets, net	0	0
Operating lease right-of-use assets	3,749	4,665
Other assets	5,384,259
Other assets		4,599,488
Total assets	7,639,721	5,459,793
Current liabilities:
Current portion of debt	3,822	5,096
Current portion of acquisition-related liabilities	0	0
Accounts payable	4,290	3,553
Accrued expenses	88,318	54,417
Current operating lease liabilities	804	921
Intercompany payables	2,890,124	1,750,352
Billings in excess of costs and estimated earnings	0	0
Total current liabilities	2,987,358	1,814,339
Long-term debt	2,283,639	1,488,569
Acquisition-related liabilities	0	0
Noncurrent operating lease liabilities	7,951	8,726
Other noncurrent liabilities	5,768	5,009
Total liabilities	5,284,716	3,316,643
Total members' interest	2,355,005	2,143,150
Total liabilities and stockholders’ equity	7,639,721	5,459,793
100% Owned Guarantors | Summit Materials, LLC | Reportable Legal Entities
Current assets:
Cash and cash equivalents	3,115	2,864
Restricted cash	0
Accounts receivable, net	255,836	233,039
Intercompany receivables	2,331,879	1,937,390
Costs and estimated earnings in excess of billings	9,228	5,861
Inventories	234,738	206,418
Other current assets	13,264	16,341
Total current assets	2,848,060	2,401,913
Property, plant and equipment, net	1,858,020	1,710,972
Goodwill	1,167,685	1,076,935
Intangible assets, net	63,655	66,972
Operating lease right-of-use assets	28,511	28,310
Other assets	235,719
Other assets		204,644
Total assets	6,201,650	5,489,746
Current liabilities:
Current portion of debt	0	0
Current portion of acquisition-related liabilities	7,007	13,718
Accounts payable	111,061	93,096
Accrued expenses	82,065	70,433
Current operating lease liabilities	7,230	5,637
Intercompany payables	525,230	513,494
Billings in excess of costs and estimated earnings	7,280	4,956
Total current liabilities	739,873	701,334
Long-term debt	0	0
Acquisition-related liabilities	28,021	29,051
Noncurrent operating lease liabilities	21,587	22,871
Other noncurrent liabilities	196,759	208,185
Total liabilities	986,240	961,441
Total members' interest	5,215,410	4,528,305
Total liabilities and stockholders’ equity	6,201,650	5,489,746
Non-Guarantors | Summit Materials, LLC | Reportable Legal Entities
Current assets:
Cash and cash equivalents	44,899	26,298
Restricted cash	0
Accounts receivable, net	24,998	22,127
Intercompany receivables	0	0
Costs and estimated earnings in excess of billings	1,061	649
Inventories	6,612	6,073
Other current assets	645	1,159
Total current assets	78,215	56,306
Property, plant and equipment, net	82,988	81,424
Goodwill	58,176	56,611
Intangible assets, net	4,426	4,412
Operating lease right-of-use assets	4,293	4,914
Other assets	933
Other assets		1,220
Total assets	229,031	204,887
Current liabilities:
Current portion of debt	0	0
Current portion of acquisition-related liabilities	0	0
Accounts payable	8,293	7,806
Accrued expenses	5,306	2,876
Current operating lease liabilities	562	738
Intercompany payables	4,095	3,288
Billings in excess of costs and estimated earnings	948	783
Total current liabilities	19,204	15,491
Long-term debt	0	0
Acquisition-related liabilities	0	0
Noncurrent operating lease liabilities	3,692	4,140
Other noncurrent liabilities	119,820	117,439
Total liabilities	142,716	137,070
Total members' interest	86,315	67,817
Total liabilities and stockholders’ equity	$ 229,031	$ 204,887

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. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Condensed Financial Statements, Captions [Line Items]
Revenue	$ 2,619,468	$ 2,412,522	$ 2,409,669
Cost of revenue (excluding items shown separately below)	1,862,408	1,763,177	1,736,410
Depreciation, depletion, amortization and accretion	217,550	200,450	229,366
Operating income	310,630	269,047	253,065
(Gain) loss on sale of businesses	(14,966)	(172,389)	(20,011)
Income from operations before taxes	394,464	361,488	198,637
Income tax (benefit) expense	104,838	85,545	44,356
Net income attributable to Summit Inc/LLC	285,856	272,145	152,184
Comprehensive income attributable to member of Summit Materials, LLC	290,047	268,146	154,064
Summit Materials, LLC
Condensed Financial Statements, Captions [Line Items]
Revenue	2,619,468	2,412,522	2,409,669
Cost of revenue (excluding items shown separately below)	1,862,408	1,763,177	1,736,410
General and administrative expenses	228,880	179,848	190,828
Depreciation, depletion, amortization and accretion	217,550	200,450	229,366
Operating income	310,630	269,047	253,065
Other income, net	(20,775)	(8,255)	(11,022)
Interest expense (income)	114,155	86,969	92,178
(Gain) loss on sale of businesses	(14,966)	(172,389)	(20,011)
Income from operations before taxes	232,216	362,722	191,920
Income tax (benefit) expense	22,260	16,585	20,949
Net income attributable to Summit Inc/LLC	209,956	346,137	170,971
Comprehensive income attributable to member of Summit Materials, LLC	215,523	340,787	173,528
Summit Materials, LLC | Eliminations
Condensed Financial Statements, Captions [Line Items]
Revenue	(5,153)	(9,553)	(13,866)
Cost of revenue (excluding items shown separately below)	(5,153)	(9,553)	(13,866)
General and administrative expenses	0	0	0
Depreciation, depletion, amortization and accretion	0	0	0
Operating income	0	0	0
Other income, net	440,433	419,305	388,440
Interest expense (income)	0	0	0
(Gain) loss on sale of businesses	0	0	0
Income from operations before taxes	(440,433)	(419,305)	(388,440)
Income tax (benefit) expense	0	0	0
Net income attributable to Summit Inc/LLC	(440,433)	(419,305)	(388,440)
Comprehensive income attributable to member of Summit Materials, LLC	(434,866)	(424,655)	(385,883)
Summit Materials, LLC | Issuers | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Revenue	0	0	0
Cost of revenue (excluding items shown separately below)	0	0	0
General and administrative expenses	69,681	63,279	70,384
Depreciation, depletion, amortization and accretion	4,287	3,232	4,249
Operating income	(73,968)	(66,511)	(74,633)
Other income, net	(456,649)	(425,356)	(382,983)
Interest expense (income)	167,796	141,892	135,206
(Gain) loss on sale of businesses	0	(131,437)	0
Income from operations before taxes	214,885	348,390	173,144
Income tax (benefit) expense	4,929	2,253	2,173
Net income attributable to Summit Inc/LLC	209,956	346,137	170,971
Comprehensive income attributable to member of Summit Materials, LLC	215,523	340,787	173,528
Summit Materials, LLC | 100% Owned Guarantors | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Revenue	2,494,870	2,297,761	2,307,127
Cost of revenue (excluding items shown separately below)	1,777,594	1,683,024	1,665,196
General and administrative expenses	152,212	110,141	116,374
Depreciation, depletion, amortization and accretion	202,235	185,883	213,900
Operating income	362,829	318,713	311,657
Other income, net	(2,108)	(1,850)	(15,891)
Interest expense (income)	(59,123)	(60,403)	(48,529)
(Gain) loss on sale of businesses	(14,966)	(40,952)	(20,011)
Income from operations before taxes	439,026	421,918	396,088
Income tax (benefit) expense	12,167	11,307	16,079
Net income attributable to Summit Inc/LLC	426,859	410,611	380,009
Comprehensive income attributable to member of Summit Materials, LLC	426,217	404,130	378,706
Summit Materials, LLC | Non-Guarantors | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Revenue	129,751	124,314	116,408
Cost of revenue (excluding items shown separately below)	89,967	89,706	85,080
General and administrative expenses	6,987	6,428	4,070
Depreciation, depletion, amortization and accretion	11,028	11,335	11,217
Operating income	21,769	16,845	16,041
Other income, net	(2,451)	(354)	(588)
Interest expense (income)	5,482	5,480	5,501
(Gain) loss on sale of businesses	0	0	0
Income from operations before taxes	18,738	11,719	11,128
Income tax (benefit) expense	5,164	3,025	2,697
Net income attributable to Summit Inc/LLC	13,574	8,694	8,431
Comprehensive income attributable to member of Summit Materials, LLC	$ 8,649	$ 20,525	$ 7,177

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. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Condensed Financial Statements, Captions [Line Items]
Net cash (used in) provided by operating activities	$ 438,860	$ 284,098	$ 361,929
Cash flows from investing activities:
Acquisitions, net of cash acquired	(239,508)	(22,730)	(19,513)
Purchase of property, plant and equipment	(255,619)	(266,733)	(211,982)
Proceeds from the sale of property, plant, and equipment	14,424	15,374	11,674
Proceeds from sale of businesses	65,576		128,337
Other	(5,137)	(3,162)	236
Net cash (used in) provided by investing activities	(420,264)	95,822	(91,248)
Cash flows from financing activities:
Net proceeds from debt issuance	800,000	0	0
Payments on long-term debt	(10,380)	(122,536)	(329,010)
Purchase of tax receivable agreement interests	(132,449)	0	0
Payments on acquisition-related liabilities	(12,367)	(13,428)	(10,360)
Debt issuance costs	(5,599)	(1,557)
Financing costs	(5,599)	(1,557)	0
Distributions from partnership	(469)	(678)	0
Other	(5,199)	(27)	(1,008)
Net cash provided by (used in) financing activities	633,784	(238,993)	(307,927)
Impact of foreign currency on cash	1,331	(1,437)	26
Net increase in cash and cash equivalents and restricted cash	653,711	139,490	(37,220)
Cash and cash equivalents and restricted cash—beginning of period	520,451	380,961	418,181
Cash and cash equivalents and restricted cash—end of period	1,174,162	520,451	380,961
Summit Materials, LLC
Condensed Financial Statements, Captions [Line Items]
Net cash (used in) provided by operating activities	438,940	283,553	361,929
Cash flows from investing activities:
Acquisitions, net of cash acquired	(239,508)	(22,730)	(19,513)
Purchase of property, plant and equipment	(255,619)	(266,733)	(211,982)
Proceeds from the sale of property, plant, and equipment	14,424	15,374	11,674
Proceeds from sale of businesses	65,576	373,073	128,337
Other	(5,137)	(3,162)	236
Net cash (used in) provided by investing activities	(420,264)	95,822	(91,248)
Cash flows from financing activities:
Proceeds from investment by member	247	(41,508)	32,451
Net proceeds from debt issuance	800,000	0	0
Loans received from and payments made on loans from other Summit Companies	0	0	0
Payments on long-term debt	(10,380)	(122,536)	(329,010)
Purchase of tax receivable agreement interests	(132,449)	0	0
Payments on acquisition-related liabilities	(12,367)	(13,428)	(7,860)
Debt issuance costs	(5,599)	(1,557)
Financing costs	(5,599)	(1,557)	0
Distributions from partnership	(19,042)	(59,392)	(2,500)
Other	(5,199)	(27)	(1,008)
Net cash provided by (used in) financing activities	615,211	(238,448)	(307,927)
Impact of foreign currency on cash	1,331	(1,437)	26
Net increase in cash and cash equivalents and restricted cash	635,218	139,490	(37,220)
Cash and cash equivalents and restricted cash—beginning of period	520,451	380,961	418,181
Cash and cash equivalents and restricted cash—end of period	1,155,669	520,451	380,961
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	0
Other	0	0	0
Net cash (used in) provided by 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	4,263	(2,334)	(1,043)
Payments on long-term debt	0	0	0
Purchase of tax receivable agreement interests	0
Payments on acquisition-related liabilities	0	0	0
Debt issuance costs		0
Financing costs	0
Distributions from partnership	0	0	0
Other	0	0	0
Net cash provided by (used in) financing activities	4,263	(2,334)	(1,043)
Impact of foreign currency on cash	0	0	0
Net increase in cash and cash equivalents and restricted cash	4,263	(2,334)	(1,043)
Cash and cash equivalents and restricted cash—beginning of period	(7,018)	(4,684)	(3,641)
Cash and cash equivalents and restricted cash—end of period	(2,755)	(7,018)	(4,684)
Issuers | Summit Materials, LLC | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Net cash (used in) provided by operating activities	(114,700)	(126,319)	(136,008)
Cash flows from investing activities:
Acquisitions, net of cash acquired	0	0	0
Purchase of property, plant and equipment	(17,854)	(14,374)	(1,237)
Proceeds from the sale of property, plant, and equipment	0	0	0
Proceeds from sale of businesses	0	5,924	0
Other	0	0	0
Net cash (used in) provided by investing activities	(17,854)	(8,450)	(1,237)
Cash flows from financing activities:
Proceeds from investment by member	(240,857)	(64,238)	29,685
Net proceeds from debt issuance	800,000
Loans received from and payments made on loans from other Summit Companies	349,610	498,688	381,393
Payments on long-term debt	(5,096)	(105,496)	(306,355)
Purchase of tax receivable agreement interests	(132,449)
Payments on acquisition-related liabilities	0	0	0
Debt issuance costs		(1,557)
Financing costs	(5,599)
Distributions from partnership	(19,042)	(59,392)	(2,500)
Other	(1,910)	27	(1,008)
Net cash provided by (used in) financing activities	744,657	268,032	101,215
Impact of foreign currency on cash	0	0	0
Net increase in cash and cash equivalents and restricted cash	612,103	133,263	(36,030)
Cash and cash equivalents and restricted cash—beginning of period	498,307	365,044	401,074
Cash and cash equivalents and restricted cash—end of period	1,110,410	498,307	365,044
100% Owned Guarantors | Summit Materials, LLC | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Net cash (used in) provided by operating activities	525,582	386,579	471,106
Cash flows from investing activities:
Acquisitions, net of cash acquired	(239,508)	(22,730)	(19,513)
Purchase of property, plant and equipment	(231,190)	(243,522)	(201,038)
Proceeds from the sale of property, plant, and equipment	13,919	14,864	10,894
Proceeds from sale of businesses	65,576	367,149	128,337
Other	(5,137)	(3,162)	236
Net cash (used in) provided by investing activities	(396,340)	112,599	(81,084)
Cash flows from financing activities:
Proceeds from investment by member	241,104	22,730	2,766
Net proceeds from debt issuance	0
Loans received from and payments made on loans from other Summit Companies	(349,370)	(490,786)	(370,940)
Payments on long-term debt	(5,284)	(17,040)	(22,011)
Purchase of tax receivable agreement interests	0
Payments on acquisition-related liabilities	(12,367)	(13,428)	(7,860)
Debt issuance costs		0
Financing costs	0
Distributions from partnership	0	0	0
Other	(3,074)	(54)	0
Net cash provided by (used in) financing activities	(128,991)	(498,578)	(398,045)
Impact of foreign currency on cash	0	0	0
Net increase in cash and cash equivalents and restricted cash	251	600	(8,023)
Cash and cash equivalents and restricted cash—beginning of period	2,864	2,264	10,287
Cash and cash equivalents and restricted cash—end of period	3,115	2,864	2,264
Non-Guarantors | Summit Materials, LLC | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Net cash (used in) provided by operating activities	28,058	23,293	26,831
Cash flows from investing activities:
Acquisitions, net of cash acquired	0	0	0
Purchase of property, plant and equipment	(6,575)	(8,837)	(9,707)
Proceeds from the sale of property, plant, and equipment	505	510	780
Proceeds from sale of businesses	0	0	0
Other	0	0	0
Net cash (used in) provided by investing activities	(6,070)	(8,327)	(8,927)
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	(4,503)	(5,568)	(9,410)
Payments on long-term debt	0	0	(644)
Purchase of tax receivable agreement interests	0
Payments on acquisition-related liabilities	0	0	0
Debt issuance costs		0
Financing costs	0
Distributions from partnership	0	0	0
Other	(215)	0	0
Net cash provided by (used in) financing activities	(4,718)	(5,568)	(10,054)
Impact of foreign currency on cash	1,331	(1,437)	26
Net increase in cash and cash equivalents and restricted cash	18,601	7,961	7,876
Cash and cash equivalents and restricted cash—beginning of period	26,298	18,337	10,461
Cash and cash equivalents and restricted cash—end of period	$ 44,899	$ 26,298	$ 18,337

Uncategorized Items - _IXDS

Label	Element	Value
Lp Units [Member] | Summit Holdings Lp [Member]
Limited Partners' Capital Account, Units Outstanding	us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding	763,243