SiteOne Landscape Supply (SITE) 10-K 15 Mar 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Jan. 01, 2017	Mar. 10, 2017	Jul. 03, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	SiteOne Landscape Supply, Inc.
Entity Central Index Key	1,650,729
Current Fiscal Year End Date	--01-01
Entity Filer Category	Non-accelerated Filer
Document Type	10-K
Document Period End Date	Jan. 1, 2017
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Common Stock, Shares Outstanding		39,585,917
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 411,966,679

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Jan. 01, 2017	Jan. 03, 2016
Current assets
Cash and cash equivalents	$ 16.3	$ 20.1
Accounts receivable, net of allowance for doubtful accounts of $4.3 and $3.6 for 2016 and 2015, respectively	169	136.8
Inventory, net	289.6	265.9
Income tax receivable	1.6	7.3
Prepaid expenses and other current assets	13.5	12.1
Total current assets	490	442.2
Property and equipment, net (Note 3)	69.8	66.2
Goodwill (Note 4)	70.8	48
Intangible assets, net (Note 4)	103.3	104.3
Other assets	8.7	8
Total assets	742.6	668.7
Current liabilities:
Accounts payable	108.3	86.4
Current portion of capital leases (Note 5)	4.3	4
Accrued compensation	36.7	30
Long term debt, current portion (Note 7)	3	0.6
Accrued liabilities	33.2	23.8
Total current liabilities	185.5	144.8
Other long-term liabilities	9.1	8.9
Capital leases, less current portion (Note 5)	6.7	7.1
Deferred tax liabilities (Note 1 and Note 8)	20	26.2
Long term debt, less current portion (Note 1 and Note 7)	372.5	177.1
Total liabilities	593.8	364.1
Commitment and contingencies (Note 10)
Redeemable convertible preferred stock (Note 11)	0	216.8
Stockholders’ equity (Note 1 and Note 11):
Common stock, par value $0.01; 1,000,000,000 shares authorized; 39,597,532 and 14,259,998 shares issued, and 39,576,621 and 14,250,111 shares outstanding at January 1, 2017 and January 3, 2016, respectively	0.4	0.1
Additional paid-in capital	219.3	113.1
Accumulated deficit	(69.7)	(24.2)
Accumulated other comprehensive loss	(1.2)	(1.2)
Total stockholders’ equity	148.8	87.8
Total liabilities and stockholders’ equity	$ 742.6	$ 668.7

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Millions	Jan. 01, 2017	Jan. 03, 2016	Dec. 28, 2014	Dec. 29, 2013
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 4.3	$ 3.6	$ 3	$ 0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	39,597,532	14,259,998
Common stock, shares outstanding	39,576,621	14,250,111

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2017	Jan. 03, 2016	Dec. 28, 2014
Income Statement [Abstract]
Net sales	$ 1,648.2	$ 1,451.6	$ 1,176.6
Cost of goods sold	1,132.5	1,022.5	865.5
Gross profit	515.7	429.1	311.1
Selling, general and administrative expenses	446.5	373.3	269
Other income	4.8	4	3.1
Operating income	74	59.8	45.2
Interest and other non-operating (income) expenses	22.1	11.4	9.1
Net income before taxes	51.9	48.4	36.1
Income tax expense	21.3	19.5	14.4
Net income	30.6	28.9	21.7
Less:
Redeemable convertible preferred stock dividends	9.6	25.1	21.8
Redeemable convertible preferred stock beneficial conversion feature	0	18.6	3.9
Special cash dividend paid to preferred stockholders	112.4	0	0
Net loss attributable to common shares	$ (91.4)	$ (14.8)	$ (4)
Earnings Per Share, Basic and Diluted [Abstract]
Basic (in dollars per share)	$ (3.01)	$ (1.04)	$ (0.29)
Diluted (in dollars per share)	$ (3.01)	$ (1.04)	$ (0.29)
Weighted average number of common shares outstanding:
Basic (shares)	30,316,087	14,209,843	13,818,138
Diluted (shares)	30,316,087	14,209,843	13,818,138

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2017	Jan. 03, 2016	Dec. 28, 2014
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 30.6	$ 28.9	$ 21.7
Foreign currency translation adjustments	0	(0.8)	(0.4)
Comprehensive income	$ 30.6	$ 28.1	$ 21.3

Consolidated Statements of Equi

Consolidated Statements of Equity - USD ($) $ in Millions	Total	Common Stock	Additional Paid-in-Capital	Accumulated Deficit	Accumulated Other Comprehensive Loss
Stockholders' equity attributable to parent, beginning balance at Dec. 29, 2013	$ 68.7	$ 0.1	$ 78.1	$ (9.5)	$ 0
Shares, beginning balance (in shares) at Dec. 29, 2013		13,477,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	21.7			21.7
Other comprehensive income (loss)	(0.4)				(0.4)
Redeemable convertible preferred stock dividends	(18.6)			(18.6)
Redeemable convertible preferred stock beneficial conversion feature			3.9	(3.9)
Shares purchased by employees (in shares)		611,700
Shares purchased by employees	6.3		6.3
Stock based compensation	1.1		1.1
Stockholders' equity attributable to parent, ending balance at Dec. 28, 2014	78.8	$ 0.1	89.4	(10.3)	(0.4)
Shares, ending balance (in shares) at Dec. 28, 2014		14,088,700
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	28.9			28.9
Other comprehensive income (loss)	(0.8)				(0.8)
Redeemable convertible preferred stock dividends	(24.2)			(24.2)
Redeemable convertible preferred stock beneficial conversion feature			18.6	(18.6)
Shares purchased by employees (in shares)		171,300
Shares purchased by employees	$ 2.2		2.2
Treasury stock (in shares)	(9,875)	(9,900)
Treasury stock	$ (0.1)		(0.1)
Stock based compensation	3		3
Stockholders' equity attributable to parent, ending balance at Jan. 03, 2016	87.8	$ 0.1	113.1	(24.2)	(1.2)
Shares, ending balance (in shares) at Jan. 03, 2016		14,250,100
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	30.6			30.6
Other comprehensive income (loss)	0
Redeemable convertible preferred stock dividends	(13)		0.8	(13.8)
Special cash dividend paid to preferred and common stockholders	(176)		(113.7)	(62.3)
Issuance of common shares from conversion of redeemable convertible preferred stock (in shares)		25,303,100
Issuance of common shares from conversion of redeemable convertible preferred stock	216.8	$ 0.3	216.5
Issuance of common shares under stock based compensation plan (in shares)		34,400
Issuance of common shares under stock based compensation plan	0.2		0.2
Excess tax benefits from stock based compensation	$ 0.3		0.3
Treasury stock (in shares)	(11,036)	(11,000)
Treasury stock	$ (0.1)		(0.1)
Stock based compensation	2.2		2.2
Stockholders' equity attributable to parent, ending balance at Jan. 01, 2017	$ 148.8	$ 0.4	$ 219.3	$ (69.7)	$ (1.2)
Shares, ending balance (in shares) at Jan. 01, 2017		39,576,600

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2017	Jan. 03, 2016	Dec. 28, 2014
Cash Flows from Operating Activities:
Net income	$ 30.6	$ 28.9	$ 21.7
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation	14.2	12.8	10.3
Stock-based compensation	4.7	3	2.1
Amortization of software and intangible assets	22.8	18.4	10
Amortization of debt related costs	2.5	3	3
Loss on extinguishment of debt	1.7	1.2	0
Loss on sale of equipment	0	0.4	0.6
Deferred income taxes	(9.9)	(7.5)	0.6
Other	(0.3)	0.3	0
Changes in operating assets and liabilities:
Receivables	(18.7)	(11.4)	4.1
Inventory	(0.6)	3.7	(6.4)
Income tax receivable	6.6	6.3	(12)
Prepaid expenses and other assets	0.2	5	2.8
Accounts payable	8.2	(8.9)	13.5
Accrued expenses and other liabilities	10.9	15.8	2.4
Net Cash Provided By Operating Activities	72.9	71	52.7
Cash Flows from Investing Activities:
Purchases of property and equipment	(8.8)	(10.5)	(4.3)
Acquisitions, net of cash acquired	(66.4)	(100.7)	(22.7)
Proceeds from the sale of property and equipment	0.3	0.2	0.1
Net Cash Used In Investing Activities	(74.9)	(111)	(26.9)
Cash Flows from Financing Activities:
Equity proceeds from common stock	0.2	2.2	5.3
Purchase of treasury stock	(0.2)	(0.1)	0
Special cash dividend	(176)	0	0
Other dividends paid	(13)	0	0
Borrowings under term loan	570.9	0	0
Repayments under term loan	(336.2)	(0.8)	(0.5)
Borrowings on asset-based credit facility	355.5	364.1	229.3
Repayments on asset-based credit facility	(392.5)	(310.4)	(265)
Debt issue costs paid	(4.2)	(1)	0
Payments on capital lease obligations	(4.2)	(4.3)	(3.3)
Other financing activities	(2.1)	0	0
Net Cash Provided By (Used In) Financing Activities	(1.8)	49.7	(34.2)
Effect of exchange rate on cash	0	(0.2)	(0.3)
Net Change In Cash	(3.8)	9.5	(8.7)
Cash and cash equivalents:
Beginning	20.1	10.6	19.3
Ending	16.3	20.1	10.6
Supplemental Disclosures of Cash Flow Information:
Cash paid during the year for interest	16.5	8.4	5.3
Cash paid during the year for income taxes	24.3	21.9	25.6
Supplemental Disclosures of Noncash Investing and Financing Information:
Acquisition of property and equipment through capital leases	$ 4.3	$ 4.8	$ 5.1

Nature of Business and Signific

Nature of Business and Significant Accounting Policies	12 Months Ended
	Jan. 01, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Business and Significant Accounting Policies	Nature of Business and Significant Accounting Policies Nature of business: SiteOne Landscape Supply, Inc. is a supplier of fertilizer and control products, irrigation supplies, landscape accessories, nursery goods, hardscapes and outdoor lighting to green industry professionals. The Company also provides value-added consultative services to complement its product offering and to help customers operate and grow their businesses. Substantially all of SiteOne Landscape Supply, Inc.’s sales are to customers located in the United States of America (“U.S.”), with less than two percent of sales and total assets in Canada and other countries. The Company currently has over 450 branches. Based on the nature of SiteOne Landscape Supply, Inc.’s products and customers’ business cycles, sales are significantly higher in the spring and summer months. Common Stock Split On April 29, 2016, the Company filed a Certificate of Amendment to amend and restate the Company’s Certificate of Incorporation in the State of Delaware, effecting an 11.6181 for 1 common stock split. Each stockholder’s percentage ownership and proportional voting power remained unchanged as a result of the stock split. All applicable share data, per share amounts and related information in the consolidated financial statements and notes thereto have been adjusted retroactively to give effect to the 11.6181 for 1 common stock split. Refinancing and Amendments of Term Loan and Special Cash Dividend On April 29, 2016, the Company refinanced the existing term loan facility (the “Prior Term Loan Facility”) with an amended and restated $275.0 million term loan facility maturing in April 2022 (the “Term Loan Facility”). On April 29, 2016, the proceeds from the Term Loan Facility were used to repay all $60.3 million of borrowings outstanding under the Prior Term Loan Facility, to repay $29.9 million of borrowings outstanding under the senior asset-based credit facility (the “ABL Facility”), and to pay fees and expenses associated with the refinancing transaction. On May 2, 2016, a one-time special cash dividend of $176.0 million was paid to existing holders of the Company’s common stock and cumulative convertible participating redeemable preferred stock (“Redeemable Convertible Preferred Stock”) as of April 29, 2016 out of the proceeds from the Refinancing of the Term Loan Facility. Of the $176.0 million paid to stockholders, $112.4 million was paid to holders of the Redeemable Convertible Preferred Stock in accordance with their right to participate in all distributions to common stockholders on an as-converted basis. The Redeemable Convertible Preferred Stock converted to common stock in accordance with its terms on May 16, 2016 resulting in the issuance by the Company of an additional 25,303,164 shares of its common stock which common shares are included in the weighted average common shares outstanding from that date forward. Prior to May 16, 2016, the Company’s earnings (loss) per share calculation reflected the impact of the Redeemable Convertible Preferred Stock. Since the special cash dividend was paid prior to conversion of the Redeemable Convertible Preferred Stock, the $112.4 million is reported as a reduction of net income attributable to common shares for the year ended January 1, 2017. In conjunction with the payment of the special cash dividend, the Company reduced the exercise price of certain outstanding options and made a cash payment of $2.8 million to certain holders of options to offset the dilutive impact of the special cash dividend. On November 23, 2016, the Company amended the Term Loan Facility to, among other things, (i) add an additional credit facility under the Term Loan Facility consisting of additional term loans (the “Tranche B Term Loans”) in an aggregate principal amount of $273.6 million and (ii) increase the aggregate principal amount of Tranche B Term Loans under the Term Loan Facility to $298.6 million pursuant to an increase supplement. Proceeds of the Tranche B Term Loans were used to, among other things, (i) repay in full the term loans outstanding under the Term Loan Facility immediately prior to effectiveness of the Term Loan Facility Amendments (the “Existing Term Loans”) and (ii) repay $21.0 million of borrowings outstanding under the ABL Facility. Initial Public Offering On May 11, 2016, the Company’s registration statement on Form S-1 (Registration No. 333-206444) relating to an initial public offering (“IPO”) of its common stock was declared effective by the U.S. Securities and Exchange Commission (“SEC”). On May 17, 2016, the Company completed the IPO at a price to the public of $21.00 per share. In connection with the IPO, certain of the Company’s stockholders sold an aggregate of 10,000,000 shares of common stock. The underwriters also exercised their option to purchase an additional 1,500,000 shares of common stock, at the public offering price less the underwriting discounts and commissions. The selling stockholders received all of the net proceeds and bore all commissions and discounts from the sale of the Company’s common stock. The Company did not receive any proceeds from the IPO. Secondary Offering On November 29, 2016, the Company’s registration statement on Form S-1 (Registration No. 333-214628) relating to a secondary offering (the “Secondary Offering”) of its common stock was declared effective by the SEC. On December 5, 2016, the Company completed the Secondary Offering at a price to the public of $33.00 per share. In connection with the Secondary Offering, certain of the Company’s stockholders sold an aggregate of 9,000,000 shares of common stock. The underwriters also exercised their option to purchase an additional 1,350,000 shares of common stock at the public offering price less the underwriting discounts and commissions. The selling stockholders received all of the net proceeds and bore all commissions and discounts from the sale of the Company’s common stock. The Company did not receive any proceeds from the Secondary Offering. Basis of financial statement presentation: SiteOne Landscape Supply, Inc. (hereinafter, collectively with all its consolidated subsidiaries, referred to as the “Company” or individually as “Holdings”) indirectly owns 100% of the membership interest in SiteOne Landscape Supply Holding, LLC (referred to herein as “Landscape Holding”). Landscape Holding is parent and sole owner of SiteOne Landscape Supply, LLC (referred to herein as “Landscape”). Prior to the transaction described below, Deere & Company (“Deere”) was the sole owner of SiteOne Landscape Supply Holding, LLC. On December 23, 2013 (the “Closing Date”), the Company acquired 100% of the ownership interest in Landscape Holding from Deere in exchange for common shares of the Company initially representing 40% of the outstanding capital stock (on an as-converted basis) plus cash consideration of approximately $314 million , net of pre-closing and post-closing adjustments. In order to facilitate the transaction, the Company issued cumulative convertible participating redeemable preferred stock (“Redeemable Convertible Preferred Stock”) to Clayton, Dubilier & Rice, LLC (“CD&R”) for total consideration of $174 million initially representing 60% of the outstanding capital stock (on an as-converted basis). As part of the same transaction, Landscape Holding also acquired from Deere the affiliated company LESCO, Inc. (“LESCO”). The Company continues to be the sole owner of Landscape Holding. The aforementioned transactions described in this paragraph are referred to herein as the “CD&R Acquisition”. The Company’s chief operating decision maker (“CODM”) manages the business as a single reportable segment. Within the organizational framework, the same operational resources support multiple geographical regions and performance is evaluated primarily by the CODM at a consolidated level. The CODM also evaluates regional performance based on financial and operational measures and receives discrete financial information on a regional basis. Since all of the Company’s regions have similar operations and share similar economic characteristics, the Company aggregates regions into a single operating and reportable segment. These similarities include 1) long-term financial performance, 2) the nature of products and services, 3) the types of customers the Company sells to and 4) the distribution methods used. Further, all of the Company’s product categories have similar supply chain processes, classes of customers and economic characteristics. The accompanying audited financial statements of the Company included herein have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”). The Consolidated Statements of Operations, Comprehensive income (loss), Equity and Cash Flows for the Company are presented for the fiscal years ended January 1, 2017 , January 3, 2016 and December 28, 2014 . The consolidated financial statements for the Company include the assets and liabilities used in operating the Company’s business, including entities in which the Company owns or controls more than 50% of the voting shares. The Company owns 100% of all subsidiaries presented in these financial statements. All intercompany balances and transactions have been eliminated in consolidation. Significant accounting policies: Use of estimates in the preparation of financial statements : The preparation of financial statements in conformity with generally accepted accounting principles (GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Fiscal year : The Company’s fiscal year is a 52- or 53-week period ending on the Sunday nearest to December 31. The year ended January 1, 2017 includes 52 weeks. The year ended January 3, 2016 includes 53 weeks. The year ended December 28, 2014 includes 52 weeks. Cash and cash equivalents : Cash and cash equivalents include primarily cash on deposit with banks which, at times, may exceed federally insured limits. The Company has not experienced any losses in these accounts. Cash and cash equivalents also include unsettled credit card transactions. Accounts receivable : The Company carries accounts receivable at the original invoice amount less any charge-offs and the allowance for credit losses and doubtful accounts. Allowances for credit losses and doubtful accounts are maintained in amounts considered to be appropriate in relation to the receivables outstanding based on collection experience, economic conditions and credit risk quality. Receivables are written-off to the allowance when an account is considered uncollectible. Activity in the allowance for doubtful accounts for the periods was as follows (in millions): For the year For the year For the year Beginning balance $ 3.6 $ 3.0 $ — Provision (reduction) for allowance 1.1 1.0 (0.8 ) Net charges and (recoveries) (0.4 ) (0.4 ) 3.8 Ending balance $ 4.3 $ 3.6 $ 3.0 Inventory : The majority of the Company’s inventories are valued at the lower of cost or net realizable value, with cost determined by the first-in, first-out (“FIFO”) method. Inventory is primarily considered to be finished goods. The Company establishes a reserve for excess, slow-moving, and obsolete inventory that is equal to the difference between the cost and estimated net realizable value for that inventory. These reserves are based on a review of planned and historical sales. The reserve for obsolete and excess inventory was approximately $4.8 million and $4.4 million as of January 1, 2017 and January 3, 2016 , respectively. Property and equipment, net : Property and equipment is stated at cost less accumulated depreciation. Depreciation is computed on property and equipment using the straight-line method over the estimated useful lives of the assets, as noted below. Leasehold improvements are depreciated over the lesser of their estimated useful lives or the remaining lease terms. Depreciation on property and equipment under capital lease is included in depreciation expense. Expenditures for replacement or major renewals of significant items are capitalized. Expenditures for maintenance, repairs and minor renewals are generally charged to expense as incurred. Asset Class Estimated Useful Life Buildings and improvements 20 years Store equipment 2 to 12 years Furniture and fixtures 2 to 12 years Auto and truck 2 to 6 years Tooling 7 years Leasehold improvements Shorter of the estimated useful life or the term of the lease, considering renewal options expected to be exercised. Acquisitions : When the Company acquires a controlling financial interest in an entity or group of assets that are determined to meet the definition of a business, the acquisition method described in ASC Topic 805, Business Combinations, is applied. The Company allocates the purchase consideration paid to acquire the business to the assets and liabilities acquired based on estimated fair values at the acquisition date, with the excess of purchase price over the estimated fair value of the net assets acquired recorded as goodwill. If during the measurement period (a period not to exceed 12 months from the acquisition date) the Company receives additional information that existed as of the acquisition date but at the time of the original allocation described above was unknown, the Company makes the appropriate adjustment to the purchase price allocation in the reporting period in which the adjustment is identified. Goodwill impairment : Goodwill represents the acquired fair value of a business in excess of the fair values of tangible and identified intangible assets acquired and liabilities assumed. The Company tests goodwill on an annual basis as of July fiscal month end and additionally if an event occurs or circumstances change that would indicate the carrying amount may be impaired. The impairment test is a two-step process. The first step requires the Company to estimate and compare the fair value of a reporting unit to its carrying amount, including goodwill. If the fair value exceeds the carrying amount, the goodwill is not considered impaired. To the extent a reporting unit’s carrying amount exceeds its fair value, the reporting unit’s goodwill may be impaired and the second step of the impairment test must be performed. The second step involves assigning the reporting unit’s fair value to all of its recognized and unrecognized assets and liabilities as if the reporting unit had been acquired in a business combination in order to determine the implied fair value of the reporting unit’s goodwill as of the testing date. The implied fair value of the reporting unit’s goodwill is then compared to the carrying amount of goodwill to quantify an impairment loss, if any, which would equal the excess of the carrying amount of goodwill over the goodwill’s implied fair value. No impairment occurred during the periods presented. See Note 4 for more detailed description of goodwill. Intangible assets, net : Intangible assets include customer relationships, and trademarks and other, acquired through acquisitions. Intangibles assets with finite useful lives are amortized on a straight-line or an accelerated method of amortization over their estimated useful lives. An accelerated amortization method reflecting the pattern in which the asset will be consumed is utilized if that pattern can be reliably determined. If that pattern cannot be reliably determined, a straight-line amortization method is used. The Company considers the period of expected cash flows and underlying data used to measure the fair value of the intangible assets when selecting a useful life. Refer to Note 4 for a more detailed description of intangible asset amortization. Fair value measurement : Fair value is defined as an exit price, representing an amount that would be received to sell an asset or the amount paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The inputs used to measure fair value are prioritized into the following three-tiered value hierarchy: • Level 1: Unadjusted quoted prices in active markets for identical assets or liabilities. • Level 2: Unadjusted quoted prices in active markets for similar assets or liabilities, unadjusted quoted prices for identical or similar assets or liabilities in markets that are not active or inputs, other than quoted prices in active markets, which are observable either directly or indirectly. • Level 3: Unobservable inputs for which there is little or no market data. The hierarchy is based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date. The classification of fair value measurement within the hierarchy is based upon the lowest level of input that is significant to the measurement. The Company’s financial instruments consist of cash and cash equivalents, accounts receivables, and long-term debt. The variable interest rate on the long-term debt is reflective of current market borrowing rates. As such, the Company has determined that the carrying value of these financial instruments approximates fair value. Because the long-term debt is not traded in an active or inactive market, and because no similar instruments or those with similar characteristics trade in an active market, the debt instruments, including the short-term portion, are Level 3. Revenue recognition : We recognize revenue when the following four basic criteria are met: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred or services have been rendered; (3) the price to the buyer is fixed or determinable; and (4) collectability is reasonably assured. Sales of products are recorded when the sales price is determinable and the risks and rewards of ownership are transferred to independent parties. This transfer occurs primarily when goods are picked up by a customer at the store or when goods are delivered to a customer location. In all cases, when a sale is recorded by the Company, no significant uncertainty exists surrounding the purchaser’s obligation to pay. Returns are estimated and accrued at the time a sale is recognized. The Company makes appropriate provisions based on experience for costs such as doubtful receivables and sales incentives. The Company also has entered into agency agreements with certain of its suppliers whereby the Company operates as a sales agent of those suppliers. The suppliers retain title to their merchandise until it is sold by the Company and determine the prices at which the Company can sell the suppliers’ merchandise. As such, the Company recognizes these agency sales on a net basis and records only the product margin as commission revenue within Net sales. Sales incentives : The Company offers certain customers rebates which are accrued based on sales volumes. In addition, the Company offers a points-based reward program whereby reward points can be redeemed for merchandise or credit on account (such as gift cards or vacation trips). The Company accrues a liability for this program based on sales volumes and an estimate of points that will be redeemed before expiration. Liabilities for these sales incentives are included in Accrued Liabilities. Sales taxes : The Company collects and remits taxes assessed by different governmental authorities that are both imposed on and concurrent with revenue producing transactions between the Company and its customers. These taxes may include sales, use, value-added and some excise taxes. The Company reports the collection of these taxes on a net basis (excluded from sales). Cost of goods sold : Cost of goods sold includes all inventory costs, such as purchase price from suppliers, net of any rebates received, as well as inbound freight and handling, and other costs associated with the inventory and is exclusive of the cost to deliver the products to customers. Shipping and handling costs : Shipping and handling costs associated with inbound freight are included in Cost of goods sold. Warranty Reserves: Provisions for estimated warranty costs for the return of nursery product are provided for in the same period the related sales are recorded. The Company offers product warranties on selected nursery items. The warranty reserve is based on historical and current trends. The warranty reserve included in Accrued liabilities was approximately $0.4 million and $0.5 million as of January 1, 2017 and January 3, 2016 , respectively. Advertising costs : Advertising costs are charged to expense as incurred and were approximately $0.9 million , $0.4 million , and $0.1 million , during the years ended January 1, 2017 , January 3, 2016 and December 28, 2014 , respectively. Stock-based compensation : The Company applies the fair value method to recognize compensation expense for stock-based awards. Using this method, the estimated grant-date fair value of the award is recognized on a straight-line basis over the requisite service period based on the portion of the award that is expected to vest. Stock-based compensation expense for restricted stock units is measured based on the fair value of the Company’s common stock on the grant date. The Company utilizes the Black-Scholes option pricing model to estimate the grant-date fair value of option awards. The exercise price of option awards is set to equal the estimated fair value of the common stock at the date of the grant. The following weighted-average assumptions are also used to calculate the estimated fair value of option awards: • Expected volatility: The expected volatility of the Company’s shares is estimated using the historical stock price volatility over the most recent period commensurate with the estimated expected term of the awards. • Expected term: For employee stock option awards, the Company determines the weighted average expected term equal to the weighted period between the vesting period and the contract life of all outstanding options. • Dividend yield: The Company has not paid dividends and does not anticipate paying a cash dividend in the foreseeable future and, accordingly, uses an expected dividend yield of zero . • Risk-free interest rate: The Company bases the risk-free interest rate on the implied yield available on a U.S. Treasury note with a term equal to the estimated expected term of the awards. Refer to Note 6 for further details regarding stock-based compensation. Impairment of Long-lived assets : Long-lived assets, primarily property and equipment, finite-lived intangible assets and long-term contracts included in other assets, are evaluated for impairment whenever events or changes in circumstances indicate the carrying value of an asset group may not be recoverable. The recoverability of an asset group is measured by a comparison of the carrying amount of the asset group to its future undiscounted cash flows. If the recoverability test indicates the asset group balances are not recoverable, the Company would recognize an impairment charge to reduce the long-lived asset balances based on the fair value of the asset group. Prices for similar assets are used to determine the fair value of the asset group. The amount of such impairment would be charged to operations in the current period. There were no impairment charges recognized during the years ended January 1, 2017 , January 3, 2016 and December 28, 2014 . Other income : Other income consists primarily of financing charges and net gain/loss on sale of assets. Income taxes : The Company files a consolidated federal income tax return and files both combined or unitary state income tax returns as well as separate state income tax returns in certain jurisdictions. Deferred taxes are provided on an asset and liability method in which deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. Realization of deferred tax assets is dependent upon sufficient future taxable income. The Company’s operations involve dealing with uncertainties and judgments in the application of complex tax regulations in a multitude of jurisdictions. The Company reports a liability for unrecognized tax benefits resulting from uncertain tax positions taken or expected to be taken in a tax return based on its estimate of whether, and the extent to which, additional taxes will be due. The Company recognizes interest, if any, related to unrecognized tax benefits within the Interest and other non-operating expenses line item, and recognizes penalties in Selling, general and administrative expenses. See Note 8 for further information pertaining to income taxes. Foreign currency translation : The functional currency for the Company’s Canadian operations is the Canadian dollar, the local currency. The assets and liabilities of these operations are translated into U.S. dollars at the end of the period exchange rates. The revenues and expenses are translated at average exchange rates for the period. The gains or losses from these translations are recorded in other comprehensive income (loss). Gains or losses recognized on transactions denominated in a currency other than the functional currency are included in net income (loss). Beneficial conversion features : The Company had issued Redeemable Convertible Preferred Stock with dividends that were paid-in-kind during the years ended January 3, 2016 and December 28, 2014. The Company recorded paid-in-kind dividends at carrying value on the issuance date. The paid-in-kind dividends in the form of Redeemable Convertible Preferred Stock contained the same conversion rate as the Redeemable Convertible Preferred Stock issued on the Closing Date. For certain Redeemable Convertible Preferred Stock issued as dividends paid-in-kind, the stated conversion price was determined to be less than the common stock price as of the dividend payment date resulting in the recognition of a beneficial conversion feature (“BCF”) in additional paid-in capital. Since the Redeemable Convertible Preferred Stock did not have a fixed or determinable redemption date and was readily convertible at any time, the Company immediately amortized any BCF recognized through retained earnings. The Redeemable Convertible Preferred Stock converted to common stock in accordance to its terms on May 16, 2016. Recently Issued and Adopted Accounting Pronouncements In April 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update, (“ASU”) 2015-03, Simplifying the Presentation of Debt Issuance Costs , which requires debt issuance costs to be presented in the balance sheet as a direct deduction from the associated debt liability. The standard is effective for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. Early adoption is permitted for financial statements that have not been previously issued. An entity should apply the new guidance on a retrospective basis, wherein the balance sheet or each individual period presented should be adjusted to reflect the period-specific effects of applying the new guidance. The Company has adopted this standard and as a result, $7.3 million of deferred financing costs were reclassified to long term debt, less current portion as of the 2015 Fiscal Year ended January 3, 2016. In September 2015, the FASB issued ASU 2015-16, Business Combinations , an update to the existing guidance under the Business Combinations topic. This update simplifies the accounting for measurement-period adjustments. The amendments in this update require that an acquirer recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined. This update will be effective for all annual and interim periods beginning after December 15, 2015. The amendments in this update should be applied prospectively to adjustments to provisional amounts that occur after the effective date of this update with earlier application permitted for financial statements that have not been issued. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements . In November, 2015, FASB issued ASU 2015-17, Income Taxes: Balance Sheet Classification of Deferred Taxes , which eliminates the current requirement for companies to present deferred tax liabilities and assets as current and non-current in a classified balance sheet. Instead, companies will be required to classify all deferred tax assets and liabilities as non-current. For public companies, the amendments are effective for financial statements issued for annual periods beginning after December 15, 2016, and interim periods within those annual periods. Earlier application is permitted. The Company early adopted ASU 2015-17 effective January 3, 2016 on a prospective basis. Adoption of this ASU resulted in a reclassification of the net deferred tax assets to the net non-current deferred tax liabilities in the Consolidated Balance Sheet as of January 3, 2016. No prior periods were retrospectively adjusted. Accounting Pronouncements Issued But Not Yet Adopted In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers which amends existing revenue recognition standards and establishes a new Accounting Standards Codification (“ASC”) Topic 606. The core principle of this amendment is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for these goods or services. In July 2015, the FASB deferred the effective date of ASU 2014-09 to annual reporting periods beginning after December 15, 2017, and interim reporting periods within that reporting period. Earlier application is permitted only as of annual reporting periods ended beginning after December 15, 2016. The guidance permits two implementation approaches, one requiring retrospective application of the new standard with restatement of prior years and one requiring prospective application of the new standard with disclosure of results under old standards. The Company is evaluating the effect that ASU No. 2014-09 will have on its consolidated financial statements and related disclosures. The Company has not yet selected a transition method nor has it determined the effect of the standard on its ongoing financial reporting. In July 2015, FASB issued ASU 2015-11, Simplifying the Measurement of Inventory (“ASU 2015-11”), to simplify the guidance on the subsequent measurement of inventory, excluding inventory measured using last-in, first out or the retail inventory method. Under the new standard, inventory should be at the lower of cost and net realizable value. The new accounting guidance is effective for interim and annual periods beginning after December 15, 2016 with early adoption permitted. The Company is currently evaluating the impact of the pending adoption of ASU 2015-11 on the Company’s consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, Leases (“ASU 2016-02”), which sets out the principles for the recognition, measurement, presentation and disclosure of leases for both parties to a contract (i.e. lessees and lessors). The new standard requires lessees to apply a dual approach, classifying leases as either finance or operating leases based on the principle of whether or not the lease is effectively a financed purchase by the lessee. This classification will determine whether lease expense is recognized based on an effective interest method or on a straight line basis over the term of the lease, respectively

Acquisitions

Acquisitions	12 Months Ended
	Jan. 01, 2017
Business Combinations [Abstract]
Acquisitions	Acquisitions From time to time the Company enters into strategic acquisitions in an effort to better service existing customers and to attain new customers. The Company made various acquisitions during the years ended January 1, 2017 and January 3, 2016 . The following acquisitions had an aggregate purchase price of approximately $67.9 million and $104.0 million for the years ended January 1, 2017 and January 3, 2016 , respectively. The aggregate assets acquired were $67.4 million and $99.9 million , aggregate liabilities assumed were $21.9 million and $32.5 million , and excess purchase price attributed to goodwill acquired were $22.4 million and $36.6 million for the years ended January 1, 2017 and January 3, 2016 , respectively. The Company has completed the acquisition accounting for each acquisition made during the 2015 Fiscal Year ended January 3, 2016 . The Company recorded the preliminary acquisition accounting related to acquisitions completed during the 2016 Fiscal Year ended January 1, 2017 at their estimated fair values as of the respective acquisition dates. In December, 2016, the Company acquired the assets of East Haven Landscape Products (“East Haven”). With one location in East Haven, Connecticut, East Haven is a leader in the distribution of nursery, hardscapes, and landscape supplies in that area. In November 2016, the Company acquired the assets and assumed the liabilities of the landscape distribution businesses of Loma Vista Nursery, Inc., a leader in the distribution of nursery and hardscape products to landscape professionals with two locations serving customers in Missouri and Kansas. In September 2016, the Company acquired the assets and assumed liabilities of Glen Allen Nursery & Garden Center, Inc. (“Glen Allen”). With one location in Richmond, VA, Glen Allen was a leader in the distribution of nursery products to landscape professionals. In August 2016, the Company acquired the assets and assumed liabilities of Bissett Nursery Corp. and acquired all of the outstanding stock of Bissett Equipment Corp. (collectively, “Bissett”). Headquartered in Holtsville, NY, Bissett is a leader in the distribution of nursery, hardscapes, landscape supplies as well as equipment sales, rental and repairs to landscape professionals with three locations serving customers throughout the New York City metropolitan area. In April 2016, the Company acquired the assets and assumed liabilities of Blue Max Materials, Inc., Blue Max Materials of Charleston, Inc., Blue Max Materials of Columbia, Inc. and Blue Max Materials of the Grand Strand, Inc., which together comprise Blue Max (“Blue Max”), a hardscapes and landscape supplier with five locations serving North Carolina and South Carolina. In January 2016, the Company acquired all of the outstanding stock of Hydro-Scape Products, Inc. (“Hydro-Scape”), a leading provider of landscape products (irrigation, lighting, agronomic, outdoor living and hardscapes) with 17 locations serving customers throughout Southern California. In August 2015, the Company acquired the assets and assumed liabilities of Tieco, Inc. (“Tieco”), a distributor of irrigation, landscape, well drilling, athletic field, and pump and well products with six locations throughout Alabama and Florida. In August 2015, the Company acquired all of the member’s interests of Green Resource, LLC (“Green Resource”), a distributor of agronomic products to large maintenance and golf customers with five locations servicing North and South Carolina. In May 2015, the Company acquired all of the outstanding stock of AMC Industries, Inc. (“AMC”), a full line distributor of irrigation products and domestic water systems with nine locations throughout Texas and Oklahoma. In February 2015, the Company acquired all of the outstanding stock of CLP SN Holdings, Inc., the parent company of Shemin Nurseries (“Shemin”), which included 30 store locations supplying primarily nursery goods in 18 major metropolitan markets across 14 states of the Eastern region of the United States and Texas. See further description below under the heading “Shemin Acquisition Accounting”. These transactions were accounted for by the acquisition method, and accordingly the results of operations were included in the Company’s consolidated financial statement from their respective acquisition dates. Shemin Acquisition Accounting: The Shemin transaction has been accounted for as a business combination using the acquisition method of accounting, whereby the purchase price was allocated to the tangible and intangible assets acquired and liabilities assumed based on their estimated fair values at the acquisition date, with the excess of purchase price over the estimated fair value of the net assets acquired recorded as goodwill. Transaction related costs incurred in connection with the Shemin acquisition were approximately $2.7 million . These level 3 fair value measurements have been determined based on assumptions that market participants would use in the pricing of the asset or liability. Independent third-party appraisers were engaged under the direction of management to perform valuation of certain tangible and intangible assets acquired and liabilities assumed. The real and personal property was valued using the cost, market and income approaches. The income approach was utilized to estimate the fair value of the lease interests via the discounted cash flow methodology. Personal property was valued using the indirect method of the cost approach and the market approach. Using the indirect approach a reproduction cost of new personal property was determined from the historical cost. Intangible assets separately valued in the transaction were customer relationships. Customer relationships were valued using the discounted cash flow method form of the income approach. After tax cash flow was discounted to present value using a 16.0% discount rate. Revenue growth was estimated based on long-term growth rates. Annual attrition was estimated at 10.0% . The following table summarized the adjusted aggregate fair values of the assets acquired and liabilities assumed at the acquisition date of February 27, 2015 and subsequent adjustments. The estimate of the fair values of assets acquired and liabilities assumed is as follows (in millions): Fair value of consideration transferred: Cash consideration $ 57.8 Working capital adjustment (0.1 ) Net consideration transferred $ 57.7 Assets acquired, at fair market value: Cash and cash equivalents $ 2.3 Accounts receivable 5.7 Inventory 9.3 Deferred tax assets 3.5 Prepaid expenses and other current assets 2.2 Total current assets 23.0 Property and equipment 9.9 Intangible assets 27.2 Other assets 1.3 Total assets $ 61.4 Liabilities assumed, at fair market value: Accounts payable $ 6.1 Accrued liabilities 6.7 Deferred tax liabilities 12.0 Total liabilities assumed 24.8 Identifiable net assets acquired $ 36.6 Goodwill 21.1 Net assets acquired $ 57.7 Goodwill is calculated as the excess of the purchase price over the estimated fair values of the assets acquired and the liabilities assumed in the acquisition, and represents the future economic benefits arising from other assets acquired that could not be individually identified and separately recognized. The amount allocated to goodwill associated with the Shemin acquisition is primarily the result of anticipated synergies. None of the goodwill associated with this transaction will be deductible for income tax purposes. On an unaudited pro forma basis, the following represents the consolidated results of the Company had the Company acquired Shemin as of December 31, 2013 (the first day of the Company’s fiscal year 2014): Fiscal Years Ended (In millions, except for per share data) January 3, 2016 December 28, 2014 Net sales $ 1,459.1 $ 1,313.5 Net loss available to SiteOne common shareholders $ (17.6 ) $ (5.8 ) Net loss per share of common stock attributable to SiteOne - diluted $ (1.24 ) $ (0.42 ) The Company began consolidating the results of operations effective February 28, 2015. The acquisition added $130.6 million of net sales and $2.8 million of net income for the fiscal year ended January 3, 2016 .

Property and Equipment

Property and Equipment	12 Months Ended
	Jan. 01, 2017
Property, Plant and Equipment [Abstract]
Property and Equipment	Property and Equipment Property and equipment consisted of the following (in millions): January 1, 2017 January 3, 2016 Land $ 14.5 $ 14.6 Buildings and leasehold improvements: Buildings 8.6 9.8 Leasehold improvements 14.0 9.8 Store equipment 17.6 14.3 Office furniture and fixtures and vehicles: Office furniture and fixtures 11.1 7.9 Vehicles 36.1 29.2 Tooling 1.0 0.1 Construction in process 3.3 3.1 Total Property and equipment, gross 106.2 88.8 Less: accumulated depreciation 36.4 22.6 Total Property and equipment, net $ 69.8 $ 66.2 Property and equipment includes vehicles under capital lease of approximately $29.4 million and $25.1 million and related accumulated depreciation of approximately $13.7 million and $8.5 million as of January 1, 2017 and January 3, 2016 , respectively. Depreciation expense was approximately $14.2 million , $12.8 million and $10.3 million for the years ended January 1, 2017 , January 3, 2016 and December 28, 2014 respectively. Capitalized software has an estimated useful life of three years. The amounts of total capitalized software costs, including purchased and internally developed software, included in other assets at January 1, 2017 and January 3, 2016 were approximately $3.6 million and $2.1 million , less accumulated amortization of approximately $1.9 million and $0.8 million , respectively. Amortization of these software costs was approximately $1.1 million , $0.6 million and $0.2 million for the years ended January 1, 2017 , January 3, 2016 and December 28, 2014 , respectively.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Jan. 01, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill The changes in the carrying amount of goodwill for the years ended January 1, 2017 and January 3, 2016 are as follows (in millions): For the year For the year Beginning balance $ 48.0 $ 11.4 Goodwill acquired during the year 22.4 36.6 Goodwill adjusted during the year 0.4 — Ending balance $ 70.8 $ 48.0 There have been no impairments of our goodwill. Intangible Assets The following table summarizes the components of intangible assets (in millions): January 1, 2017 January 3, 2016 Weighted Average Remaining Useful Life (in Years) Amount Accumulated Net Amount Accumulated Net Customer relationships 17.8 years $ 147.7 $ 47.5 $ 100.2 $ 127.7 $ 26.5 $ 101.2 Trademarks and other 6.5 years 5.0 1.9 $ 3.1 4.4 1.3 3.1 Total intangibles $ 152.7 $ 49.4 $ 103.3 $ 132.1 $ 27.8 $ 104.3 During the year ended January 1, 2017 , the Company recorded $20.6 million of intangible assets, including $20.0 million in customer relationship intangibles and $0.6 million in trademarks and other as a result of the six business acquisitions discussed in Note 2. The customer relationship intangible assets will be amortized over a weighted-average period of 20 years. The trademarks and other intangible assets recorded will be amortized over a weighted-average period of nine years. During the year ended January 3, 2016 , the Company recorded $35.2 million of intangible assets, all of which related to customer relationships as a result of four business acquisitions discussed in Note 2. Amortization expense for intangible assets for the years ended January 1, 2017 , January 3, 2016 and December 28, 2014 was approximately $21.7 million , $17.9 million , and $9.8 million , respectively. Total future amortization estimated as of January 1, 2017 , is as follows (in millions): Fiscal year ending: 2017 $ 19.4 2018 15.9 2019 13.2 2020 11.0 2021 9.0 Thereafter 34.8 Total future amortization $ 103.3

Capital Leases

Capital Leases	12 Months Ended
	Jan. 01, 2017
Leases [Abstract]
Capital Leases	Capital Leases Capital leases, consisting of vehicle leases, included the following (in millions except payment information): January 1, 2017 January 3, 2016 Capital lease obligations with rates ranging from 1.4% to 4.8% with monthly payments of approximately $0.4 million maturing through December 2021 $ 11.0 $ 11.1 Less current maturities 4.3 4.0 Total Capital leases, less current portion $ 6.7 $ 7.1 Future minimum lease payments under capital leases are due as follows (in millions): Fiscal year: 2017 $ 4.8 2018 4.1 2019 1.9 2020 0.9 2021 and Thereafter 0.4 Total minimum lease payments 12.1 Less amounts representing interest 1.1 Present value of future minimum lease payments $ 11.0 Interest expense on capital leases was approximately $0.4 million , $0.5 million and $0.3 million for the years ended January 1, 2017 , January 3, 2016 and December 28, 2014 , respectively.

Employee Benefit and Stock Ince

Employee Benefit and Stock Incentive Plans	12 Months Ended
	Jan. 01, 2017
Compensation and Retirement Disclosure [Abstract]
Employee Benefit and Stock Incentive Plans	Employee Benefit and Stock Incentive Plans The Company sponsors a defined contribution benefit plan for substantially all of its employees. Company contributions to the plan are based on a percentage of employee wages. The Company’s contributions to the plan were approximately $5.7 million , $4.2 million and $3.3 million for the years ended January 1, 2017 , January 3, 2016 and December 28, 2014 , respectively. Prior to the adoption of the Omnibus Equity Incentive Plan (the “Omnibus Incentive Plan”), as described below, the Company offered to key employees the ability to purchase common shares of the Company under a Stock Incentive Plan, which commenced in May 2014 as approved by stockholders. Common stock options (“options”) were granted with the purchased shares at a predetermined number of options per purchased share. Prior to a public offering these shares are not transferrable except upon the employee’s death, repurchase at the option of the Company, or with the Company’s consent. The Stock Incentive Plan provided for drag-along and tag-along rights if the stockholders sold more than 50.01% of their shares prior to a public offering. As of the date of IPO, 762,079 shares were purchased by employees and outstanding under the Stock Incentive Plan. For the years ended January 1, 2017 , January 3, 2016 respectively, 11,036 shares and 9,875 shares were repurchased from certain terminated employees by the Company. The Company’s policy was to retain these repurchased shares as treasury shares and not to retire them. The Company adopted the Omnibus Incentive Plan on April 28, 2016 in connection with the IPO. Upon the adoption of the Omnibus Incentive Plan, the Stock Incentive Plan terminated and no more awards were made thereunder. However, awards previously granted under the Stock Incentive Plan were unaffected by the termination of the Stock Incentive Plan. Awards under the Omnibus Incentive Plan may be made in the form of stock options, which may be either incentive stock options or non-qualified stock options; stock purchase rights; restricted stock; restricted stock units (“RSUs”); performance shares; performance units; stock appreciation rights (“SARs”); dividend equivalents; deferred stock units (“DSUs”); and other stock-based awards. Any shares covered by an award, or any portion thereof, granted under the Omnibus Incentive Plan or Stock Incentive Plan that terminates, is forfeited, is repurchased, expires or lapses for any reason will again be available for the grant of awards. Additionally, any shares tendered or withheld to satisfy the grant or exercise price or tax withholding obligations pursuant to any award under the Omnibus Incentive Plan will again be available for issuance. Since the adoption of the Omnibus Incentive Plan, the Company granted 223,970 options, 26,020 DSUs and 18,973 RSUs; in addition, 17,427 options were forfeited during the year ended January 1, 2017 . The RSUs and options granted to employees vest over a four -year period at 25 percent per year. The DSUs granted to non-employee directors vest immediately. Options and RSUs expire ten years after the date of grant. The compensation cost for options and RSUs is recognized on a straight-line basis over the requisite vesting period. The aggregate number of shares which may be issued under the Omnibus Incentive Plan is 2,000,000 shares of which 1,748,464 remain as of January 1, 2017 . The estimated grant-date fair value of stock options was calculated using the Black-Scholes option-pricing model, based on the following weighted-average assumptions: January 1, 2017 January 3, 2016 December 28, 2014 Risk-free interest rate 1.43% 1.87% 1.90% Expected dividends — — — Expected volatility 30% 36% 40% Expected term (in years) 6.25 6.50 6.00 Prior to the Company’s IPO, determining the fair value of the shares of common stock underlying stock options was historically based upon a valuation provided by a third-party valuation specialist. The Company’s approach to valuation, which required making complex and subjective judgments, was based on a combination of a discounted cash flow method of income approach and market approaches. The discounted cash flow method used estimates of revenue, driven by assumed market growth rates, and estimated costs as well as appropriate discount rates. These estimates were consistent with the plans and estimates that were used to manage the business. There was inherent uncertainty in making these estimates. Subsequent to the completion of the IPO, the Company uses the market closing price of its common stock as reported on the New York Stock Exchange to determine the fair value of the shares of common stock underlying stock options. The fair value of each option award was estimated on the date of grant using the Black-Scholes options pricing model. Expected volatilities are based on the historical equity volatility of comparable publicly-traded companies. The expected term of options granted is derived from the output of the option valuation model and represents the period of time that options granted are expected to be outstanding. The risk-free rates utilized for periods throughout the contractual life of the options are based on the U.S. Treasury security yields at the time of grant. The DSUs and RSUs have grant date fair values equal to the fair market value of the underlying stock on the date of grant. The following table summarizes the information about stock options as of and for the years ended January 1, 2017 and January 3, 2016 : Number of Weighted Weighted Average Aggregate Outstanding as of December 29, 2014 2,141.2 $ 8.61 8.99 Granted 955.0 13.23 Exercised — Expired or forfeited (36.0 ) 8.61 Outstanding as of January 3, 2016 3,060.2 10.05 8.74 Granted 224.0 27.54 Exercised (34.4 ) 6.57 Expired or forfeited (87.2 ) 7.47 Outstanding as of January 1, 2017 3,162.6 7.98 7.86 Exercisable as of January 1, 2017 1,376.5 $ 5.90 7.61 $ 39.7 Unvested and expected to vest after January 1, 2017 1,786.1 $ 9.59 8.05 $ 44.9 The weighted-average grant-date fair values of options granted during the year ended January 1, 2017 was $8.93 per option; 34,382 options have been exercised. The total share-based compensation expense was $5.3 million during the year ended January 1, 2017 and $3.0 million for the year ended January 3, 2016 . At January 1, 2017 and January 3, 2016 , there were $8.8 million and $10.8 million of total unrecognized compensation cost from share-based compensation arrangements granted under the plan, which is related to non-vested options. The option related compensation is expected to be recognized over a weighted-average period of approximately 2.72 years .

Long-Term Debt

Long-Term Debt	12 Months Ended
	Jan. 01, 2017
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt Long-term debt was as follows (in millions): January 1, 2017 January 3, 2016 ABL facility $ 91.0 $ 128.0 Term loan facility 297.9 60.5 Less: unamortized debt issuance costs and discounts on debt (13.4 ) (10.8 ) Total debt $ 375.5 $ 177.7 Less: current portion (3.0 ) (0.6 ) Total long-term debt $ 372.5 $ 177.1 ABL Facility: SiteOne Landscape Supply Holding, LLC (“Landscape Holding”) and SiteOne Landscape Supply, LLC (“Landscape,” and together with Landscape Holding, the “Borrowers”), each an indirect wholly-owned subsidiary of the Company, entered into a senior asset-based credit facility (“ABL Facility”) of up to $250.0 million , subject to borrowing base availability. On October 20, 2015 the ABL Facility was amended to extend the maturity date to October 20, 2020 and increase the availability to $325.0 million . The other terms of the ABL Facility were not significantly altered. The ABL Facility is secured by a first lien on the inventory and receivables. The ABL Facility is guaranteed by SiteOne Landscape Supply Bidco, Inc. (“Bidco”), an indirect wholly-owned subsidiary of the Company. The availability under the ABL Facility was $164.5 million and $112.5 million as of January 1, 2017 and January 3, 2016 , respectively. Availability is determined using borrowing base calculations of eligible inventory and receivable balances less the current outstanding ABL Facility and letters of credit balances. The interest rate on the ABL Facility is LIBOR plus an applicable margin ranging from 1.25% to 2.00% or an alternate base rate for U.S. denominated borrowings plus an applicable margin ranging from 0.25% to 1.00% . The interest rates on outstanding balances range from 2.49% to 4.50% and 2.04% to 4.25% as of January 1, 2017 and January 3, 2016 , respectively. Additionally, the Borrowers pay a 0.375% and 0.25% commitment fee on the unfunded amount of as of January 1, 2017 and January 3, 2016 , respectively. The ABL Facility is subject to mandatory prepayments if the outstanding loans and letters of credit exceed either the aggregate revolving commitments of the current borrowing base, in an amount equal to such excess. Additionally, the credit facility is subject to various covenants requiring minimum financial ratios and additional borrowings may be limited by these financial ratios. Failure to meet any of these covenants could result in an event of default under these agreements. If an event of default occurs the lenders could elect to declare all amounts outstanding under these agreements to be immediately due and payable, enforce their interest in collateral pledged under the agreement, or restrict the Borrowers’ ability to obtain additional borrowings under these agreements. The ABL Facility contains customary representations and warranties and customary affirmative and negative covenants which fully restrict retained earnings of the Borrowers. The negative covenants are limited to the following: fundamental changes, dividends and distributions, acquisitions, collateral, payments and modifications of restricted indebtedness, negative pledge clauses, changes in line of business, currency, commodity and other hedging transactions, transactions with affiliates, investments, limitations on indebtedness and liens. The negative covenants are subject to the customary exceptions and also permit the payment of dividends and distributions, investments, permitted acquisitions and payments or redemptions of junior indebtedness upon satisfaction of a payment condition. As of January 1, 2017 , the Company is in compliance with these covenants. Term Loan Facility: The Borrowers entered into the Term Loan Facility dated April 29, 2016 in the amount of $275.0 million , and was amended on November 23, 2016 (see Term Loan Facility Amendments below). The Term Loan Facility is guaranteed by Bidco and each direct and indirect wholly-owned U.S. restricted subsidiary of Landscape. The Term Loan Facility has first lien on Property and equipment, Intangibles, and equity interests of Landscape, and second lien on ABL Facility assets. The final maturity date of the Term Loan Facility is April 29, 2022. Refinancing: On April 29, 2016, the Company refinanced its Prior Term Loan Facility with the Term Loan Facility. The proceeds under the Term Loan Facility were used to repay all $60.3 million of borrowings outstanding under the Prior Term Loan Facility, repay $29.9 million of borrowings outstanding under the ABL Facility, pay a special cash dividend of $176.0 million to existing holders of the Company’s common stock and Redeemable Convertible Preferred Stock (on an as-converted basis) as of April 29, 2016 and pay fees and expenses associated with the refinancing transaction. Term Loan Facility Amendments: On November 23, 2016, the Company amended the Term Loan Facility to, among other things, (i) add the Tranche B Term Loans under the Term Loan Facility in an aggregate principal amount of $273.6 million and (ii) increase the aggregate principal amount of Tranche B Term Loans under the Term Loan Facility to $298.6 million pursuant to an increase supplement. Proceeds of the Tranche B Term Loans were used to, among other things, (i) repay in full the term loans outstanding under the Existing Term Loans and (ii) repay $21.0 million of borrowings outstanding under the ABL Facility. The Tranche B Term Loans bear interest, at Landscape Holding’s option, at either (i) an adjusted LIBOR rate plus an applicable margin equal to 4.50% or (ii) an alternative base rate plus an applicable margin equal to 3.50% . The other terms of the Tranche B Term Loans are generally the same as the terms applicable to Existing Term Loans. The interest rate on the outstanding balance of the Term Loan Facility was 5.50% as of January 1, 2017 . The Term Loan Facility contains customary representations and warranties and customary affirmative and negative covenants, which fully restrict retained earnings of the Borrowers. The negative covenants are limited to the following: limitations on indebtedness, restricted payments, restrictive agreements, sales of assets and subsidiary stock, transactions with affiliates, liens, fundamental changes, amendments, lines of business and limitations on certain actions of the parent borrower. The negative covenants are subject to the customary exceptions. The Term Loan Facility is subject to annual mandatory prepayments in an amount equal to 50% of excess cash flow, as defined in the Term Loan Credit Agreement, which information is hereby incorporated by reference, for the applicable fiscal year if the secured leverage ratio is greater than 3.50 to 1.00 . As of January 1, 2017 , the Company is in compliance with these covenants. During the years ended January 1, 2017 , January 3, 2016 and December 28, 2014 , the Company incurred total interest expenses of $22.1 million , $11.4 million and $9.1 million , respectively, of which $17.6 million , $6.9 million and $5.8 million , respectively, related to interest on the ABL Facility and the Term Loan Facility. The debt issuance costs and discounts are amortized as interest expense over the life of the debt. As a result of the refinancing and amendments of the Term Loan Facility and ABL Facility, unamortized debt issuance costs and discounts in the amount of $1.7 million and $1.2 million , were written off to expense, and new discounts and debt issuance costs of $7.0 million and $1.0 million , were capitalized during the years ended January 1, 2017 and January 3, 2016 , respectively. Amortization expense related to debt issuance costs and discounts was $2.5 million , $3.0 million and $3.0 million for the years ended January 1, 2017 , January 3, 2016 and December 28, 2014 , respectively. The remaining $0.3 million , $0.3 million and $0.3 million of interest is primarily related to capital leases for the years ended January 1, 2017 , January 3, 2016 and December 28, 2014 , respectively. Maturities of long-term debt outstanding, in principal amounts at January 1, 2017 are summarized below (in millions): Fiscal year: 2017 $ 3.0 2018 2.2 2019 3.0 2020 94.7 2021 3.0 Thereafter 283.0 Total $ 388.9

Income Taxes

Income Taxes	12 Months Ended
	Jan. 01, 2017
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Components of net income (loss) before taxes were as follows (in millions): For the year For the year For the year U.S. $ 49.6 $ 47.1 $ 34.8 Foreign 2.3 1.3 1.3 Total $ 51.9 $ 48.4 $ 36.1 Components of income tax expense (benefit) were as follows (in millions): For the year For the year For the year Current income tax expense U.S. federal $ 26.1 $ 21.7 $ 11.7 U.S. state and local 4.5 4.9 1.7 Foreign 0.6 0.4 0.4 Total current 31.2 27.0 13.8 Deferred income tax (benefit) expense U.S. federal (8.9 ) (6.8 ) 0.4 U.S. state and local (1.0 ) (0.7 ) 0.3 Foreign — — (0.1 ) Total deferred (9.9 ) (7.5 ) 0.6 Total $ 21.3 $ 19.5 $ 14.4 The Company’s effective tax rate was 41.0% , 40.3% , and 39.9% for the years ended January 1, 2017 , January 3, 2016 , and December 28, 2014 , respectively. The following table provides a reconciliation of income tax expense (benefit) at the statutory U.S. federal tax rate to actual income tax expense (benefit) for the periods presented (in millions): For the year For the year For the year U.S. federal statutory expense (benefit) $ 18.2 $ 16.9 $ 12.6 State and local income taxes, net 1.9 2.5 1.4 Transaction costs 1.1 — — Nondeductible items 0.2 0.2 0.5 Other, net (0.1 ) (0.1 ) (0.1 ) Income tax expense (benefit) $ 21.3 $ 19.5 $ 14.4 U.S. income tax has not been recognized on the excess of the amount for financial reporting over the tax basis of the Company’s investment in the Canadian subsidiary caused by foreign earnings that are indefinitely reinvested outside the U.S. The amount of such temporary differences totaled approximately $6.3 million as of January 1, 2017 . These temporary differences will reverse in the future when earnings are repatriated to the U.S. Due to the complexities associated with the hypothetical calculation, including the availability of foreign tax credits, the Company has concluded it is not practicable to determine the unrecognized deferred tax liability related to these unremitted earnings. Deferred income taxes reflect the expected future tax consequences of temporary differences between the financial statement carrying amount of the Company’s assets and liabilities, tax credits, and loss carry forwards. The significant components of deferred income taxes are as follows (in millions): January 1, 2017 January 3, 2016 Deferred tax assets: Net operating losses $ 4.1 $ 4.2 Allowance for uncollectible accounts 4.2 3.0 Inventory 3.1 1.9 Reserve for sales bonuses 4.2 3.0 Accrued compensation 3.1 2.7 Stock compensation 2.5 1.6 Rent accrual 2.1 1.2 Environmental reserve 0.9 0.9 Deferred transaction costs 2.3 3.6 Other 1.8 1.4 Total gross deferred tax assets 28.3 23.5 Valuation allowance (4.1 ) (4.2 ) Total net deferred tax assets 24.2 19.3 Deferred tax liabilities: Fixed assets and land (8.0 ) (7.9 ) Intangible assets (30.3 ) (34.8 ) Goodwill (2.8 ) (2.3 ) Deferred financing costs (2.4 ) — Other (0.7 ) (0.5 ) Total deferred tax liabilities (44.2 ) (45.5 ) Net deferred tax liabilities $ (20.0 ) $ (26.2 ) The Company evaluates its deferred tax assets to determine the need for a valuation allowance, and to conclude whether it is more likely than not that those deferred income tax assets will be realized. Management assesses the available positive and negative evidence to establish whether sufficient future taxable income will be generated to permit use of the existing deferred tax assets. On the basis of this evaluation, as of January 1, 2017 and January 3, 2016 , a valuation allowance of $4.1 million and $4.2 million , respectively, has been recorded against deferred tax assets related primarily to state net operating loss carryforwards for separate returns the Company believes are more likely than not to expire unused. Activity within the tax valuation allowance for the periods was as follows (in millions): For the year For the year For the year Beginning balance $ 4.2 $ 4.6 $ 4.6 Increase in valuation allowance — — — Decrease in valuation allowance (0.1 ) (0.4 ) — Ending balance $ 4.1 $ 4.2 $ 4.6 As of January 1, 2017 , the Company had available tax-effected state NOL carryforwards of approximately $4.1 million that will expire at various dates from 2016 through 2028, if not utilized. The Company recognizes the tax effects of uncertain tax positions only if it is more likely than not to be sustained based solely upon its technical merits at the reporting date. The Company refers to the difference between the tax benefit recognized in its financial statements and the tax benefit claimed in the income tax return as an “unrecognized tax benefit.” There was no expense or liability recorded for unrecognized tax benefits for each period presented. The Company does not expect that the unrecognized tax benefit will materially change over the next 12 months. The Company’s policy for recording interest and penalties, if any, associated with uncertain tax positions is to recognize interest within the Interest and other non-operating expenses line item, and to recognize penalties in Selling, general and administrative expenses. For each period presented, the Company had no accrued interest or penalties related to uncertain tax positions. The Company is subject to U.S. federal income tax, as well as income tax in multiple state jurisdictions. With limited exceptions, years prior to 2009 are no longer open to federal, state and local examination by taxing authorities. As part of the Deere & Company consolidated federal return audit, the Company is currently under audit for federal income tax years 2009 through 2013. After the CD&R Acquisition date, the Company is currently under audit for federal income tax year 2014. The Company is also under audit by a number of state and local jurisdictions; however no audit adjustments are anticipated that would result in a material change to the Company’s financial position. Deere has indemnified the Company against any taxes, penalties or interest for tax periods prior to the CD&R Acquisition, accruing after the CD&R Acquisition date.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Jan. 01, 2017
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions The Company periodically purchases inventory from Deere subsidiaries. Purchases of inventory were $0.0 million , $0.0 million and $0.5 million for the years ended January 1, 2017 , January 3, 2016 and December 28, 2014 , respectively. There were no outstanding payables as of January 1, 2017 and January 3, 2016 , respectively. The Company offers a financing plan to its customers through John Deere Financial, f.s.b. (“John Deere Financial”) a wholly-owned subsidiary of Deere. The Company pays John Deere Financial a fee related to the financing offered, which was approximately $0.5 million , $0.3 million and $0.4 million for the years ended January 1, 2017 , January 3, 2016 , and December 28, 2014 , respectively. CD&R provided consulting services in conjunction with the CD&R Acquisition and received compensation of approximately $13.6 million as part of the closing funds flow. Approximately $8.2 million of these costs were related to the Company’s direct effort to arrange financing for the CD&R Acquisition and are included as a debt discount. The remaining $5.4 million related to due diligence and other transaction fee. The agreement for these initial services also contemplated additional consulting services at an annual fee of approximately $1.3 million plus expense reimbursement for a 10 year term or earlier termination if CD&R’s ownership of the Company is reduced below 10% . Deere provided consulting services under two agreements executed with the CD&R Acquisition. The Transaction Services Agreement (“TSA”) allowed continuation of administrative services including payroll processing, employee benefit management, tax compliance, and other services for specified term and fee for each service. In aggregate for the year ended December 28, 2014 the Company paid Deere $0.3 million under the TSA. The consulting agreement offers services that include review and recommendation concerning the Company’s staffing, compensation, benefit plans, financial and risk management, business strategy and operational improvement. Compensation for these services will be an annual fee of approximately $0.7 million plus expense reimbursement for a 10 year term or earlier termination if Deere’s ownership of the Company is reduced below 10% . On May 17, 2016, the Company entered into termination agreements with CD&R and Deere pursuant to which the Company paid CD&R and Deere an aggregate fee of approximately $7.5 million to terminate the Consulting Agreements in connection with the consummation of the IPO. See “Note 11. Redeemable Convertible Preferred Stock” for a discussion of dividends paid to the CD&R investor. TruGreen is a customer under common ownership of CD&R and therefore became a related party at the time of the CD&R Acquisition. Net sales included in the Company’s consolidated statement of operations with the customer were $3.9 million and $4.0 million for the years ended January 1, 2017 and January 3, 2016 , respectively. Accounts receivable included in the Company’s consolidated balance sheets were $0.4 million and $0.1 million as of January 1, 2017 and January 3, 2016 , respectively.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Jan. 01, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Litigation : From time to time, the Company is subject to certain claims and lawsuits that have been filed in the ordinary course of business. The Company believes the reasonably possible range of losses for these unresolved legal actions in addition to amounts accrued would not have a material effect on the Company’s assets and liabilities as of January 1, 2017 and January 3, 2016 and revenues, expenses, changes in equity, and cash flows for the years ended January 1, 2017 , January 3, 2016 , and December 28, 2014 . Environmental liability : As part of the sale of LESCO manufacturing assets in 2005, the Company retained the environmental liability associated with those assets. Remediation activities can vary substantially in duration and cost and it is difficult to develop precise estimates of future site remediation costs. The Company estimated in accrued liabilities the undiscounted cost of future remediation efforts to be approximately $4.0 million and $4.6 million as of January 1, 2017 and January 3, 2016 , respectively. As part of the CD&R Acquisition, Deere agreed to pay the first $2.5 million of the liability and cap the Company exposure to approximately $2.4 million . The Company has an indemnification asset against the liability as a result of these actions of $1.6 million and $2.2 million as of January 1, 2017 and January 3, 2016 , respectively. Letter of credit : As of January 1, 2017 and January 3, 2016 , outstanding letters of credit were $2.9 million and $1.8 million respectively. There were no amounts drawn on the letters of credit for either period presented. Purchase commitments : The Company has entered into contracts with various farmers that obligate the Company to purchase certain nursery products and grass seeds. These contracts run from 2014 through fiscal year 2019. The total future obligation was approximately $49.1 million as of January 1, 2017 with expected payments of approximately $29.5 million , $10.6 million , $7.2 million , $1.1 million and $0.7 million during the years ending December 2017 , 2018 , 2019 , 2020 and 2021 , respectively. The Company’s purchases were approximately $28.1 million , $20.4 million and $25.4 million for the years ended January 1, 2017 , January 3, 2016 and December 28, 2014 , respectively. In addition, the Company has entered into various service commitments; of which, the maximum total future obligation was approximately $1.7 million as of January 1, 2017 . Operating leases : The Company leases buildings and equipment under certain non-cancelable operating leases that expire in various periods through December 2022. Rent expense under operating leases was approximately $43.5 million , $37.3 million and $28.9 million during the years ended January 1, 2017 , January 3, 2016 and December 28, 2014 , respectively. Certain leases have been subleased to third parties. Approximate future minimum lease payments under non-cancelable operating leases, net of sublease income, are as follows (in millions): Gross lease Sublease Net lease Fiscal year: 2017 $ 36.8 $ (0.3 ) $ 36.5 2018 29.8 (0.1 ) 29.7 2019 23.0 (0.1 ) 22.9 2020 15.4 (0.1 ) 15.3 2021 9.9 — 9.9 Thereafter 63.3 — 63.3 Total minimum lease payments $ 178.2 $ (0.6 ) $ 177.6 During the past several years the Company has closed locations under operating leases. The remaining lease payments are accrued and included in accrued liabilities and other long-term liabilities. The aggregate reserve liability was approximately $0.0 million and $0.5 million at January 1, 2017 and January 3, 2016 , respectively.

Redeemable Convertible Preferre

Redeemable Convertible Preferred Stock	12 Months Ended
	Jan. 01, 2017
Temporary Equity Disclosure [Abstract]
Redeemable Convertible Preferred Stock	Redeemable Convertible Preferred Stock In connection with the CD&R Acquisition, the Company issued Redeemable Convertible Preferred Stock to the CD&R Investor. On the day prior to the closing of the IPO, all of the then-outstanding Redeemable Convertible Preferred Stock converted into shares of common stock, resulting in the issuance by the Company of an additional 25,303,164 shares of common stock. The CD&R Equity Investment On the closing date of CD&R Acquisition, funds affiliated with CD&R contributed $174.0 million to the Company in exchange for 174,000 shares of Redeemable Convertible Preferred Stock. Each share of Redeemable Convertible Preferred Stock was convertible into 116.18 shares of Common Stock at the option of the holder and upon certain contingent events, representing 20.2 million shares of common stock or 60% of the voting power and Common Stock of the Company on an as-converted basis. Certain Terms of the Redeemable Convertible Preferred Stock On December 16, 2013, the Company filed the Certificate of Designations of the Redeemable Convertible Preferred Stock (the “Certificate of Designations”) setting forth the terms, rights, powers, and preferences, and the qualifications, limitations and restrictions thereof, of the Redeemable Convertible Preferred Stock. Liquidation Value . Each share of Redeemable Convertible Preferred Stock had a liquidation preference equal to the greater of: (i) $1,000 plus accrued but unpaid dividends and (ii) the as-if converted value. Rank . The Redeemable Convertible Preferred Stock ranked senior as to dividend rights and rights upon liquidation to the common stock and each other class or series of the Company’s equity securities. The Company did not have any outstanding equity securities that were senior to the Redeemable Convertible Preferred Stock. In accordance with the Certificate of Designations, the issuance of any senior equity securities of the Company required the approval of the holders of the Redeemable Convertible Preferred Stock. Dividends . The Redeemable Convertible Preferred Stock was entitled to (a) a 12% fixed, cumulative dividend payable quarterly if and when declared by the Company’s Board of Directors (the “Cumulative Dividend”), and (b) dividends on an as-converted basis if and when declared on common stock. The first eight quarterly Cumulative Dividend payments were required to be paid in-kind and thereafter, the Company could elect to pay the Cumulative Dividends in cash or shares of Redeemable Convertible Preferred Stock. The Cumulative Dividends were eliminated upon the achievement of certain EBITDA targets. The Company paid Cumulative Dividends in-kind on January 31, 2014, April 30, 2014, July 31, 2014, October 31, 2014, February 2, 2015, April 30, 2015, July 31, 2015, and November 2, 2015 at a pro rata rate of 12% per annum. Conversion . The holders of the Redeemable Convertible Preferred Stock had the right, at any time, at their option to convert any or all of their Redeemable Convertible Preferred Stock into shares of the Company’s common stock. The initial conversion ratio was 116.18 common shares for 1 share of Redeemable Convertible Preferred Stock plus accrued but unpaid dividends which ratio was subject to customary anti-dilution adjustments. Vote . The holders of Redeemable Convertible Preferred Stock were entitled to vote with the holders of common stock on an as-converted basis on all matters submitted for a vote of holders of shares of the Company’s common stock, voting together with the holders of common stock as one class. Certain matters required the approval of the holders of a majority of the outstanding Redeemable Convertible Preferred Stock, voting as a separate class, including (1) amendments or modifications to the Company’s Certificate of Incorporation, by-laws or the Certificate of Designations, that would adversely affect the terms or the powers, preferences, rights or privileges of the Redeemable Convertible Preferred Stock, (2) authorization, creation, increase in the authorized amount of, or issuance of any class or series of senior, parity or junior securities or any security convertible into, or exchangeable or exercisable for, shares of such securities, (3) any increase or decrease in the authorized number of shares of Redeemable Convertible Preferred Stock or the issuance of additional shares of Redeemable Convertible Preferred Stock, and (4) amendment of current debt financing agreements or entering into any agreements relating to indebtedness that include more restrictive provisions relating to the Company’s ability to pay dividends. Restriction on Junior Security Dividends and Repurchases . Without the consent of the holders of a majority of the outstanding Redeemable Convertible Preferred Stock, the Company was prohibited from paying any dividend with respect to the Company’s Common Stock or other junior securities or repurchasing any Junior Securities (with the exception of repurchase made pursuant to the Company’s Management Incentive Plan). Such consent was not required to the extent the Company had met certain conditions related to payment of the Cumulative Dividends, including a past history of paying such dividends in cash and sufficient funds to make future Cumulative Dividend payments in cash. Accounting for the Redeemable Convertible Preferred Stock In accordance with the SEC guidance within ASC Topic 480, Distinguishing Liabilities from Equity: Classification and Measurement of Redeemable Securities , the Company classified the Redeemable Convertible Preferred Stock as mezzanine equity because the Redeemable Convertible Preferred Stock contained a redemption feature which was contingent upon certain change of control events, the occurrence of which was not solely within the control of the Company. These contingent events were not considered probable of occurring and as such the Company did not accrete the mezzanine equity to its redemption value each period. The Company determined that none of the features included in the Redeemable Convertible Preferred Stock were required to be accounted for separately as a derivative under ASC Topic 815, Derivatives and Hedging. The initial issuance of Redeemable Convertible Preferred Stock did not include a beneficial conversion feature (“BCF”) because the conversion price used to set the conversion ratio at the time of issuance was greater than the initial common stock price. The paid-in-kind dividends in the form of Redeemable Convertible Preferred Stock contained the same conversion price as the original issuance and in certain cases did include a BCF as of the dividend payment date. Since the Redeemable Convertible Preferred Stock did not have a fixed or determinable redemption date and was freely convertible at any time, the Company immediately amortized any BCF recognized through retained earnings. As disclosed in Note 1, on May 2, 2016, the Company paid a one-time special cash dividend to all existing stockholders as of April 29, 2016. CD&R Investor received $112.4 million in accordance with its right to participate in all distributions to common stock on an as-converted basis, in accordance with its right as a preferred stockholder. The Redeemable Convertible Preferred Stock converted to common stock in accordance with its terms on May 16, 2016. During the year ended January 1, 2017 , the Company paid the cumulative dividends in cash; and accordingly, no BCF was recognized. For the year ended January 3, 2016 , BCF amortization was $18.6 million . The below table summarizes the changes in the carrying value of the Redeemable Convertible Preferred Stock (in millions): Balance as of December 30, 2013 $ 174.0 Cumulative Dividends paid-in-kind during the period 18.6 Balance as of December 28, 2014 192.6 Cumulative Dividends paid-in-kind during the period 24.2 Balance as of January 3, 2016 216.8 Shares converted to Common Stock (216.8 ) Balance as of January 1, 2017 $ —

Net Sales by Product

Net Sales by Product	12 Months Ended
	Jan. 01, 2017
Segment Reporting [Abstract]
Net Sales by Product	Net Sales by Product Net Sales from external customers by product category were as follows: For the year For the year For the year Agronomic $ 567.9 $ 525.1 $ 473.7 Irrigation and Outdoor Lighting 605.9 512.4 432.5 Landscape and other 283.9 233.3 176.2 Nursery 190.5 180.8 94.2 $ 1,648.2 $ 1,451.6 $ 1,176.6 Agronomic Net sales include fertilizer and control product categories.

Earnings (Loss) Per Share

Earnings (Loss) Per Share	12 Months Ended
	Jan. 01, 2017
Earnings Per Share [Abstract]
Earnings (Loss) Per Share	Earnings (Loss) Per Share Basic earnings (loss) per common share is computed by dividing net income (loss) attributable to common shares by the weighted average number of common shares outstanding for the period. The Redeemable Convertible Preferred Stock had the right to participate in all distributions declared and paid on the Company’s common stock on an as-converted basis, and was therefore considered a participating security. The Company calculates basic earnings per share using the “two-class” method, and for the years ended January 1, 2017 , January 3, 2016 and December 28, 2014 did not allocate the loss available to common stockholders to the Redeemable Convertible Preferred Stock as those holders did not have a contractual obligation to share in net losses. In periods with income available to common stockholders, the Company would reduce income available to common stockholders to reflect the hypothetical distribution of undistributed earnings to the Redeemable Convertible Preferred Stock in accordance with its contractual rights. The Company reduced income available to common stockholders and increased loss available to common stockholders to reflect the cumulative dividend on the Company’s Redeemable Convertible Preferred Stock whether or not declared or paid during the period. Similarly, the Company reduced income available to common stockholders and increased loss available to common stockholders for any amortization of beneficial conversion features recorded during each period. See Note 11 for a detailed description of the terms of the Redeemable Convertible Preferred Stock. As disclosed in Note 1, on May 2, 2016, a one-time special cash dividend of $176.0 million was paid to existing stockholders of the Company as of April 29, 2016. Of the $176.0 million special cash dividend, $112.4 million was paid to holders of the Redeemable Convertible Preferred Stock in accordance with its right to participate in all distributions to common stockholders on an as-converted basis. Prior to May 16, 2016, the earnings (loss) per share calculation reflected the impact of the Redeemable Convertible Preferred Stock. Since the special cash dividend was paid prior to conversion of the Redeemable Convertible Preferred Stock, the $112.4 million is reported as a reduction of net income attributable to common shares during the year ended January 1, 2017. The Company’s computation of diluted earnings (loss) per common share includes the effect of potential common stock, if dilutive. For the years ended January 1, 2017 , January 3, 2016 and December 28, 2014 , the assumed exercises the Company’s employee stock options, RSUs and DSUs and the conversion of Redeemable Convertible Preferred Stock were anti-dilutive and, therefore, the following potential shares of common stock were not included in the diluted loss per common share calculation: January 1, 2017 January 3, 2016 December 28, 2014 Weighted average potential common shares excluded because anti-dilutive Redeemable Convertible Preferred Stock 9,202,870 23,876,230 21,234,297 Employee Stock Options 3,160,457 2,836,919 1,007,591

Subsequent Events

Subsequent Events	12 Months Ended
	Jan. 01, 2017
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events On January 20, 2017, the Company acquired the assets and assumed the liabilities of Aspen Valley Landscape Supply, Inc. (“Aspen Valley”) with three locations. Headquartered in Homer Glen, Illinois, Aspen Valley is a market leader in the distribution of hardscapes and landscape supplies in the Chicago Metropolitan Area. On February 6, 2017, the Company acquired the assets and assumed the liabilities of Stone Forest Materials, LLC (“Stone Forest”) with one location in Kennesaw, Georgia. Stone Forest is a leader in the distribution of hardscape products to landscape professionals. On March 13, 2017, the Company acquired the assets and assumed the liabilities of Angelo’s Supplies, Inc. (“Angelo’s”) with two locations in Wixom and Farmington Hills, MI, both suburbs of Detroit. Angelo’s is a hardscape and landscape supply distributor and has been a market leader since 1984. On March 13, 2017, the Company acquired all of the outstanding stock of American Builders Supply, Inc. and MasonryClub, Inc. and subsidiary (collectively, “AB Supply”) with 10 locations in the greater Los Angeles area and two locations in Las Vegas. AB Supply is a leader in the distribution of hardscapes, natural stone and related products to landscape professionals. The acquisitions are not material and not expected to have a significant impact on the consolidated financial statements.

Schedule I - SiteOne Landscape

Schedule I - SiteOne Landscape Supply, Inc.’s Condensed Financial Statements	12 Months Ended
	Jan. 01, 2017
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Schedule I - SiteOne Landscape Supply, Inc.’s Condensed Financial Statements	SiteOne Landscape Supply, Inc. Parent Company Only Condensed Balance Sheets (In millions, except share data) January 1, 2017 January 3, 2016 Assets Investment in wholly owned subsidiary $ 147.0 $ 300.8 Deferred tax asset (Note 4) 1.8 2.0 Total assets $ 148.8 $ 302.8 Liabilities and Stockholders' Equity Total liabilities — — Redeemable Convertible Preferred Stock (Note 3) — 216.8 Stockholders' Equity: Common stock, par value $0.01; 1,000,000,000 shares authorized; 39,597,532 and 14,259,998 shares issued, and 39,576,621 and 14,250,111 shares outstanding at January 1, 2017 and January 3, 2016, respectively 0.4 0.1 Additional paid in capital 219.3 100.5 Accumulated deficit (69.7 ) (13.4 ) Accumulated other comprehensive income $ (1.2 ) $ (1.2 ) Total stockholders' equity 148.8 86.0 Total liabilities and stockholders' equity $ 148.8 $ 302.8 See Notes to Condensed Financial Statements. SiteOne Landscape Supply, Inc. Parent Company Only Condensed Statements of Operations and Comprehensive Income (In millions) For the year For the year For the year January 4, 2016 December 29, 2014 December 30, 2013 to January 1, 2017 to January 3, 2016 to December 28, 2014 Equity in net income of subsidiary $ 30.6 $ 28.9 $ 21.7 Net income before taxes 30.6 28.9 21.7 Income tax (benefit) expense (Note 4) — — — Net income $ 30.6 $ 28.9 $ 21.7 Other comprehensive loss, net of tax — (0.8 ) (0.4 ) Comprehensive income $ 30.6 $ 28.1 $ 21.3 See Notes to Condensed Financial Statements. SiteOne Landscape Supply, Inc. Parent Company Only Condensed Statements of Cash Flows (In millions) For the year For the year For the year January 4, 2016 December 29, 2014 December 30, 2013 to January 1, 2017 to January 3, 2016 to December 28, 2014 Cash Flows from Operating Activities: Net income (loss) $ 30.6 $ 28.9 $ 21.7 Adjustments to reconcile net income (loss) to net cash provided by operating activities: Equity in net income of subsidiary (30.6 ) (28.9 ) (21.7 ) Distribution from subsidiary 49.6 Net cash provided by operating activities $ 49.6 $ — $ — Cash Flows from Investing Activities: Distribution received from subsidiary 142.2 — — Net cash provided by investing activities $ 142.2 $ — $ — Cash Flows from Financing Activities: Special cash dividend (176.0 ) — — Other dividends paid (13.0 ) — — Other financing activities (2.8 ) — — Net cash used in financing activities $ (191.8 ) $ — $ — Net change in cash and cash equivalents — — — Cash and cash equivalents: Beginning — — — Ending $ — $ — $ — See Notes to Condensed Financial Statements. Notes to Condensed Parent Company Only Financial Statements Note 1. Description of SiteOne Landscape Supply, Inc. SiteOne Landscape Supply, Inc. (“Holdings” or the “Parent”) indirectly owns 100% of the membership interest in SiteOne Landscape Supply Holding, LLC (“Landscape Holding” or “subsidiary”), which it acquired from Deere & Company on December 23, 2013 (the “Closing Date”) in exchange for its common stock initially representing 40% of the outstanding capital stock (on an as-converted basis). In addition, Holdings issued cumulative convertible participating redeemable preferred stock (“Redeemable Convertible Preferred Stock”) to Clayton, Dubilier & Rice, LLC (“CD&R”) initially representing 60% of its remaining outstanding capital stock (on an as-converted basis) (both events collectively referred to herein as the “CD&R Acquisition”). Holdings has no significant operations or assets other than its indirect ownership of the equity of Landscape Holding. Accordingly, the Holdings is dependent upon distributions from Landscape Holding to fund its obligations. However, under the terms of Landscape Holding’s credit agreements governing Landscape Holding’s ABL Facility and Term Loan Facility, Landscape Holding’s ability to pay dividends or lend to Holdings is restricted. Landscape Holding has no obligation to pay dividends to Holdings except to pay specified amounts to Holdings in order to fund the payment of Holdings’ tax obligations. Note 2. Basis of Presentation The accompanying Condensed Parent Only Financial Statements include the amounts of Holdings and its investment in subsidiary since the Closing Date under the equity method, and do not present the financial statements of Holdings and its subsidiary on a consolidated basis. Under the equity method, investment in subsidiary is stated at cost plus contributions and equity in undistributed income (loss) of subsidiary less distributions received since the date of acquisition. These condensed Parent Company Only Financial Statements should be read in conjunction with SiteOne Landscape Supply, Inc. Consolidated Financial Statements and their accompanying Notes to Consolidated Financial Statements. Note 3. Redeemable Convertible Preferred Stock In connection with the CD&R Acquisition, the Company issued Redeemable Convertible Preferred Stock to the CD&R Investor. On the day prior to the closing of the IPO, all of the then-outstanding Redeemable Convertible Preferred Stock converted into shares of common stock, resulting in the issuance by the Company of an additional 25,303,164 shares of common stock. On the Closing Date, funds affiliated with CD&R contributed $174 million to Holdings in exchange for 174,000 shares of Redeemable Convertible Preferred Stock. Each share of Redeemable Convertible Preferred Stock was convertible into 116.18 shares of common stock at the option of the holder and upon certain contingent events, representing 20.2 million shares of common stock or 60% of the voting power and common stock of Holdings on an as-converted basis as of the Closing Date. Holdings paid cumulative dividends in-kind on January 31, 2014, April 30, 2014, July 31, 2014, October 31, 2014, February 2, 2015, April 30, 2015, July 31, 2015, and November 2, 2015 at a pro rata rate of 12% per annum. The initial issuance of Redeemable Convertible Preferred Stock did not include a beneficial conversion feature (“BCF”) because the conversion price used to set the conversion ratio at the time of issuance was greater than the initial common stock price. The paid-in-kind dividends in the form of Redeemable Convertible Preferred Stock contained the same conversion price as the original issuance and in certain cases did include a BCF as of the dividend payment date. Since the Redeemable Convertible Preferred Stock did not have a fixed or determinable redemption date and was freely convertible at any time, the Company immediately amortized any BCF recognized through retained earnings. As disclosed in Note 1, on May 2, 2016, the Company paid a one-time special cash dividend to all existing stockholders as of April 29, 2016. CD&R Investor received $112.4 million in accordance with its right to participate in all distributions to common stock on an as-converted basis, in accordance with its right as a preferred stockholder. The Redeemable Convertible Preferred Stock converted to common stock in accordance with its terms on May 16, 2016. The below table summarizes the changes in the carrying value of the Redeemable Convertible Preferred Stock: (in millions) Balance as of December 30, 2013 174.0 Cumulative Dividends paid-in-kind during the period 18.6 Balance as of December 28, 2014 192.6 Cumulative Dividends paid-in-kind during the period 24.2 Balance as of January 3, 2016 216.8 Shares converted to Common Stock (216.8 ) Balance as of January 1, 2017 $ — Note 4. Income Taxes With respect to the CD&R Acquisition, $9.8 million of transaction expenses were recorded within the period ended December 29, 2013. Of the $9.8 million of transaction expenses, $3.7 million were not deductible for tax purposes, and the remaining $6.1 million ( $2.2 million tax-effected) were capitalized for tax purposes as a deferred tax asset. During the years end January 1, 2017 and January 3, 2016 , respectively, $0.4 million ( $0.2 million tax-effected) and $0.4 million ( $0.1 million tax-effected) has been amortized, which gives rise to a net operating loss and current tax benefit that offsets the deferred tax expense by the same amount. As of January 1, 2017, the deferred tax asset related to these transaction expenses has a balance of $1.8 million .

Nature of Business and Signif23

Nature of Business and Significant Accounting Policies (Policies)	12 Months Ended
	Jan. 01, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Financial Statement Presentation	Basis of financial statement presentation: SiteOne Landscape Supply, Inc. (hereinafter, collectively with all its consolidated subsidiaries, referred to as the “Company” or individually as “Holdings”) indirectly owns 100% of the membership interest in SiteOne Landscape Supply Holding, LLC (referred to herein as “Landscape Holding”). Landscape Holding is parent and sole owner of SiteOne Landscape Supply, LLC (referred to herein as “Landscape”). Prior to the transaction described below, Deere & Company (“Deere”) was the sole owner of SiteOne Landscape Supply Holding, LLC. On December 23, 2013 (the “Closing Date”), the Company acquired 100% of the ownership interest in Landscape Holding from Deere in exchange for common shares of the Company initially representing 40% of the outstanding capital stock (on an as-converted basis) plus cash consideration of approximately $314 million , net of pre-closing and post-closing adjustments. In order to facilitate the transaction, the Company issued cumulative convertible participating redeemable preferred stock (“Redeemable Convertible Preferred Stock”) to Clayton, Dubilier & Rice, LLC (“CD&R”) for total consideration of $174 million initially representing 60% of the outstanding capital stock (on an as-converted basis). As part of the same transaction, Landscape Holding also acquired from Deere the affiliated company LESCO, Inc. (“LESCO”). The Company continues to be the sole owner of Landscape Holding. The aforementioned transactions described in this paragraph are referred to herein as the “CD&R Acquisition”. The Company’s chief operating decision maker (“CODM”) manages the business as a single reportable segment. Within the organizational framework, the same operational resources support multiple geographical regions and performance is evaluated primarily by the CODM at a consolidated level. The CODM also evaluates regional performance based on financial and operational measures and receives discrete financial information on a regional basis. Since all of the Company’s regions have similar operations and share similar economic characteristics, the Company aggregates regions into a single operating and reportable segment. These similarities include 1) long-term financial performance, 2) the nature of products and services, 3) the types of customers the Company sells to and 4) the distribution methods used. Further, all of the Company’s product categories have similar supply chain processes, classes of customers and economic characteristics. The accompanying audited financial statements of the Company included herein have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”). The Consolidated Statements of Operations, Comprehensive income (loss), Equity and Cash Flows for the Company are presented for the fiscal years ended January 1, 2017 , January 3, 2016 and December 28, 2014 . The consolidated financial statements for the Company include the assets and liabilities used in operating the Company’s business, including entities in which the Company owns or controls more than 50% of the voting shares. The Company owns 100% of all subsidiaries presented in these financial statements. All intercompany balances and transactions have been eliminated in consolidation.
Use of estimates in the preparation of financial statements	The preparation of financial statements in conformity with generally accepted accounting principles (GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Fiscal year	The Company’s fiscal year is a 52- or 53-week period ending on the Sunday nearest to December 31. The year ended January 1, 2017 includes 52 weeks. The year ended January 3, 2016 includes 53 weeks. The year ended December 28, 2014 includes 52 weeks.
Cash and cash equivalents	Cash and cash equivalents include primarily cash on deposit with banks which, at times, may exceed federally insured limits. The Company has not experienced any losses in these accounts. Cash and cash equivalents also include unsettled credit card transactions.
Accounts receivables	The Company carries accounts receivable at the original invoice amount less any charge-offs and the allowance for credit losses and doubtful accounts. Allowances for credit losses and doubtful accounts are maintained in amounts considered to be appropriate in relation to the receivables outstanding based on collection experience, economic conditions and credit risk quality. Receivables are written-off to the allowance when an account is considered uncollectible.
Inventory	The majority of the Company’s inventories are valued at the lower of cost or net realizable value, with cost determined by the first-in, first-out (“FIFO”) method. Inventory is primarily considered to be finished goods. The Company establishes a reserve for excess, slow-moving, and obsolete inventory that is equal to the difference between the cost and estimated net realizable value for that inventory. These reserves are based on a review of planned and historical sales.
Property and equipment, net	Property and equipment is stated at cost less accumulated depreciation. Depreciation is computed on property and equipment using the straight-line method over the estimated useful lives of the assets, as noted below. Leasehold improvements are depreciated over the lesser of their estimated useful lives or the remaining lease terms. Depreciation on property and equipment under capital lease is included in depreciation expense. Expenditures for replacement or major renewals of significant items are capitalized. Expenditures for maintenance, repairs and minor renewals are generally charged to expense as incurred.
Acquisitions	When the Company acquires a controlling financial interest in an entity or group of assets that are determined to meet the definition of a business, the acquisition method described in ASC Topic 805, Business Combinations, is applied. The Company allocates the purchase consideration paid to acquire the business to the assets and liabilities acquired based on estimated fair values at the acquisition date, with the excess of purchase price over the estimated fair value of the net assets acquired recorded as goodwill. If during the measurement period (a period not to exceed 12 months from the acquisition date) the Company receives additional information that existed as of the acquisition date but at the time of the original allocation described above was unknown, the Company makes the appropriate adjustment to the purchase price allocation in the reporting period in which the adjustment is identified.
Goodwill impairment	Goodwill represents the acquired fair value of a business in excess of the fair values of tangible and identified intangible assets acquired and liabilities assumed. The Company tests goodwill on an annual basis as of July fiscal month end and additionally if an event occurs or circumstances change that would indicate the carrying amount may be impaired. The impairment test is a two-step process. The first step requires the Company to estimate and compare the fair value of a reporting unit to its carrying amount, including goodwill. If the fair value exceeds the carrying amount, the goodwill is not considered impaired. To the extent a reporting unit’s carrying amount exceeds its fair value, the reporting unit’s goodwill may be impaired and the second step of the impairment test must be performed. The second step involves assigning the reporting unit’s fair value to all of its recognized and unrecognized assets and liabilities as if the reporting unit had been acquired in a business combination in order to determine the implied fair value of the reporting unit’s goodwill as of the testing date. The implied fair value of the reporting unit’s goodwill is then compared to the carrying amount of goodwill to quantify an impairment loss, if any, which would equal the excess of the carrying amount of goodwill over the goodwill’s implied fair value.
Intangible assets, net	Intangible assets include customer relationships, and trademarks and other, acquired through acquisitions. Intangibles assets with finite useful lives are amortized on a straight-line or an accelerated method of amortization over their estimated useful lives. An accelerated amortization method reflecting the pattern in which the asset will be consumed is utilized if that pattern can be reliably determined. If that pattern cannot be reliably determined, a straight-line amortization method is used. The Company considers the period of expected cash flows and underlying data used to measure the fair value of the intangible assets when selecting a useful life.
Fair value measurement	Fair value is defined as an exit price, representing an amount that would be received to sell an asset or the amount paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The inputs used to measure fair value are prioritized into the following three-tiered value hierarchy: • Level 1: Unadjusted quoted prices in active markets for identical assets or liabilities. • Level 2: Unadjusted quoted prices in active markets for similar assets or liabilities, unadjusted quoted prices for identical or similar assets or liabilities in markets that are not active or inputs, other than quoted prices in active markets, which are observable either directly or indirectly. • Level 3: Unobservable inputs for which there is little or no market data. The hierarchy is based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date. The classification of fair value measurement within the hierarchy is based upon the lowest level of input that is significant to the measurement. The Company’s financial instruments consist of cash and cash equivalents, accounts receivables, and long-term debt. The variable interest rate on the long-term debt is reflective of current market borrowing rates. As such, the Company has determined that the carrying value of these financial instruments approximates fair value. Because the long-term debt is not traded in an active or inactive market, and because no similar instruments or those with similar characteristics trade in an active market, the debt instruments, including the short-term portion, are Level 3.
Revenue recognition	We recognize revenue when the following four basic criteria are met: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred or services have been rendered; (3) the price to the buyer is fixed or determinable; and (4) collectability is reasonably assured. Sales of products are recorded when the sales price is determinable and the risks and rewards of ownership are transferred to independent parties. This transfer occurs primarily when goods are picked up by a customer at the store or when goods are delivered to a customer location. In all cases, when a sale is recorded by the Company, no significant uncertainty exists surrounding the purchaser’s obligation to pay. Returns are estimated and accrued at the time a sale is recognized. The Company makes appropriate provisions based on experience for costs such as doubtful receivables and sales incentives. The Company also has entered into agency agreements with certain of its suppliers whereby the Company operates as a sales agent of those suppliers. The suppliers retain title to their merchandise until it is sold by the Company and determine the prices at which the Company can sell the suppliers’ merchandise. As such, the Company recognizes these agency sales on a net basis and records only the product margin as commission revenue within Net sales.
Sales incentives	The Company offers certain customers rebates which are accrued based on sales volumes. In addition, the Company offers a points-based reward program whereby reward points can be redeemed for merchandise or credit on account (such as gift cards or vacation trips). The Company accrues a liability for this program based on sales volumes and an estimate of points that will be redeemed before expiration. Liabilities for these sales incentives are included in Accrued Liabilities.
Sales taxes	The Company collects and remits taxes assessed by different governmental authorities that are both imposed on and concurrent with revenue producing transactions between the Company and its customers. These taxes may include sales, use, value-added and some excise taxes. The Company reports the collection of these taxes on a net basis (excluded from sales).
Cost of goods sold	Cost of goods sold includes all inventory costs, such as purchase price from suppliers, net of any rebates received, as well as inbound freight and handling, and other costs associated with the inventory and is exclusive of the cost to deliver the products to customers.
Shipping and handling costs	Shipping and handling costs associated with inbound freight are included in Cost of goods sold.
Warranty Reserves	Provisions for estimated warranty costs for the return of nursery product are provided for in the same period the related sales are recorded. The Company offers product warranties on selected nursery items. The warranty reserve is based on historical and current trends.
Advertising costs	Advertising costs are charged to expense as incurred and were approximately $0.9 million , $0.4 million , and $0.1 million , during the years ended January 1, 2017 , January 3, 2016 and December 28, 2014 , respectively.
Stock-based compensation	The Company applies the fair value method to recognize compensation expense for stock-based awards. Using this method, the estimated grant-date fair value of the award is recognized on a straight-line basis over the requisite service period based on the portion of the award that is expected to vest. Stock-based compensation expense for restricted stock units is measured based on the fair value of the Company’s common stock on the grant date. The Company utilizes the Black-Scholes option pricing model to estimate the grant-date fair value of option awards. The exercise price of option awards is set to equal the estimated fair value of the common stock at the date of the grant. The following weighted-average assumptions are also used to calculate the estimated fair value of option awards: • Expected volatility: The expected volatility of the Company’s shares is estimated using the historical stock price volatility over the most recent period commensurate with the estimated expected term of the awards. • Expected term: For employee stock option awards, the Company determines the weighted average expected term equal to the weighted period between the vesting period and the contract life of all outstanding options. • Dividend yield: The Company has not paid dividends and does not anticipate paying a cash dividend in the foreseeable future and, accordingly, uses an expected dividend yield of zero . • Risk-free interest rate: The Company bases the risk-free interest rate on the implied yield available on a U.S. Treasury note with a term equal to the estimated expected term of the awards.
Impairment of Long-lived assets	Long-lived assets, primarily property and equipment, finite-lived intangible assets and long-term contracts included in other assets, are evaluated for impairment whenever events or changes in circumstances indicate the carrying value of an asset group may not be recoverable. The recoverability of an asset group is measured by a comparison of the carrying amount of the asset group to its future undiscounted cash flows. If the recoverability test indicates the asset group balances are not recoverable, the Company would recognize an impairment charge to reduce the long-lived asset balances based on the fair value of the asset group. Prices for similar assets are used to determine the fair value of the asset group. The amount of such impairment would be charged to operations in the current period.
Other income	Other income consists primarily of financing charges and net gain/loss on sale of assets.
Income taxes	The Company files a consolidated federal income tax return and files both combined or unitary state income tax returns as well as separate state income tax returns in certain jurisdictions. Deferred taxes are provided on an asset and liability method in which deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. Realization of deferred tax assets is dependent upon sufficient future taxable income. The Company’s operations involve dealing with uncertainties and judgments in the application of complex tax regulations in a multitude of jurisdictions. The Company reports a liability for unrecognized tax benefits resulting from uncertain tax positions taken or expected to be taken in a tax return based on its estimate of whether, and the extent to which, additional taxes will be due. The Company recognizes interest, if any, related to unrecognized tax benefits within the Interest and other non-operating expenses line item, and recognizes penalties in Selling, general and administrative expenses.
Foreign currency translation	The functional currency for the Company’s Canadian operations is the Canadian dollar, the local currency. The assets and liabilities of these operations are translated into U.S. dollars at the end of the period exchange rates. The revenues and expenses are translated at average exchange rates for the period. The gains or losses from these translations are recorded in other comprehensive income (loss). Gains or losses recognized on transactions denominated in a currency other than the functional currency are included in net income (loss).
Beneficial conversion features	The Company had issued Redeemable Convertible Preferred Stock with dividends that were paid-in-kind during the years ended January 3, 2016 and December 28, 2014. The Company recorded paid-in-kind dividends at carrying value on the issuance date. The paid-in-kind dividends in the form of Redeemable Convertible Preferred Stock contained the same conversion rate as the Redeemable Convertible Preferred Stock issued on the Closing Date. For certain Redeemable Convertible Preferred Stock issued as dividends paid-in-kind, the stated conversion price was determined to be less than the common stock price as of the dividend payment date resulting in the recognition of a beneficial conversion feature (“BCF”) in additional paid-in capital. Since the Redeemable Convertible Preferred Stock did not have a fixed or determinable redemption date and was readily convertible at any time, the Company immediately amortized any BCF recognized through retained earnings. The Redeemable Convertible Preferred Stock converted to common stock in accordance to its terms on May 16, 2016.
Recently Issued and Adopted Accounting Pronouncements and Accounting Pronouncements Issued But Not Yet Adopted	Recently Issued and Adopted Accounting Pronouncements In April 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update, (“ASU”) 2015-03, Simplifying the Presentation of Debt Issuance Costs , which requires debt issuance costs to be presented in the balance sheet as a direct deduction from the associated debt liability. The standard is effective for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. Early adoption is permitted for financial statements that have not been previously issued. An entity should apply the new guidance on a retrospective basis, wherein the balance sheet or each individual period presented should be adjusted to reflect the period-specific effects of applying the new guidance. The Company has adopted this standard and as a result, $7.3 million of deferred financing costs were reclassified to long term debt, less current portion as of the 2015 Fiscal Year ended January 3, 2016. In September 2015, the FASB issued ASU 2015-16, Business Combinations , an update to the existing guidance under the Business Combinations topic. This update simplifies the accounting for measurement-period adjustments. The amendments in this update require that an acquirer recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined. This update will be effective for all annual and interim periods beginning after December 15, 2015. The amendments in this update should be applied prospectively to adjustments to provisional amounts that occur after the effective date of this update with earlier application permitted for financial statements that have not been issued. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements . In November, 2015, FASB issued ASU 2015-17, Income Taxes: Balance Sheet Classification of Deferred Taxes , which eliminates the current requirement for companies to present deferred tax liabilities and assets as current and non-current in a classified balance sheet. Instead, companies will be required to classify all deferred tax assets and liabilities as non-current. For public companies, the amendments are effective for financial statements issued for annual periods beginning after December 15, 2016, and interim periods within those annual periods. Earlier application is permitted. The Company early adopted ASU 2015-17 effective January 3, 2016 on a prospective basis. Adoption of this ASU resulted in a reclassification of the net deferred tax assets to the net non-current deferred tax liabilities in the Consolidated Balance Sheet as of January 3, 2016. No prior periods were retrospectively adjusted. Accounting Pronouncements Issued But Not Yet Adopted In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers which amends existing revenue recognition standards and establishes a new Accounting Standards Codification (“ASC”) Topic 606. The core principle of this amendment is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for these goods or services. In July 2015, the FASB deferred the effective date of ASU 2014-09 to annual reporting periods beginning after December 15, 2017, and interim reporting periods within that reporting period. Earlier application is permitted only as of annual reporting periods ended beginning after December 15, 2016. The guidance permits two implementation approaches, one requiring retrospective application of the new standard with restatement of prior years and one requiring prospective application of the new standard with disclosure of results under old standards. The Company is evaluating the effect that ASU No. 2014-09 will have on its consolidated financial statements and related disclosures. The Company has not yet selected a transition method nor has it determined the effect of the standard on its ongoing financial reporting. In July 2015, FASB issued ASU 2015-11, Simplifying the Measurement of Inventory (“ASU 2015-11”), to simplify the guidance on the subsequent measurement of inventory, excluding inventory measured using last-in, first out or the retail inventory method. Under the new standard, inventory should be at the lower of cost and net realizable value. The new accounting guidance is effective for interim and annual periods beginning after December 15, 2016 with early adoption permitted. The Company is currently evaluating the impact of the pending adoption of ASU 2015-11 on the Company’s consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, Leases (“ASU 2016-02”), which sets out the principles for the recognition, measurement, presentation and disclosure of leases for both parties to a contract (i.e. lessees and lessors). The new standard requires lessees to apply a dual approach, classifying leases as either finance or operating leases based on the principle of whether or not the lease is effectively a financed purchase by the lessee. This classification will determine whether lease expense is recognized based on an effective interest method or on a straight line basis over the term of the lease, respectively. A lessee is also required to record a right-of-use asset and a lease liability for all leases with a term of greater than 12 months regardless of their classification. Leases with a term of 12 months or less will be accounted for similar to existing guidance for operating leases today. The new standard requires lessors to account for leases using an approach that is substantially equivalent to existing guidance for sales-type leases, direct financing leases and operating leases. The standard is effective for fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020. Early application of the amendment is permitted. The Company is currently evaluating the standard and the impact on its consolidated financial statements and footnote disclosures. In March 2016, the FASB issued ASU 2016-09, Compensation—Stock Compensation: Improvements to Employee Share-Based Payment Accounting (“ASU 2016-09”), which simplifies several aspects of the accounting for employee share-based payment transactions for both public and nonpublic entities, including the accounting for income taxes, forfeitures, and statutory tax withholding requirements, as well as classification in the statement of cash flows. ASU 2016-09 is effective for annual periods beginning after December 15, 2016, and interim periods within annual periods beginning after December 15, 2018. Early adoption is permitted. The Company is currently evaluating the standard and the impact on its consolidated financial statements and footnote disclosures. In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses - Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”), which changes the way companies evaluate credit losses for most financial assets and certain other instruments. For trade and other receivables, held-to-maturity debt securities, loans and other instruments, entities will be required to use a new forward-looking “expected loss” model to evaluate impairment, potentially resulting in earlier recognition of allowances for losses. The new standard also requires enhanced disclosures, including the requirement to disclose the information used to track credit quality by year of origination for most financing receivables. ASU 2016-13 will be effective for annual periods beginning after December 15, 2019. Early adoption is permitted for all entities for annual periods beginning after December 15, 2018. The guidance must be applied using a cumulative-effect transition method. The Company is currently evaluating the standard and the impact on its condensed consolidated financial statements. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (“ASU 2016-15”), which provides greater clarity to preparers on the treatment of eight items within an entity’s statement of cash flows with the goal of reducing the existing diversity in practice. ASU 2016-15 provides new guidance for eight specific cash flow issues including debt prepayment or debt extinguishment costs, settlement of zero-coupon bonds and bonds with “insignificant” cash coupons, contingent consideration payments made after a business combination, proceeds from the settlement of insurance claims, proceeds from the settlement of corporate-owned life insurance policies, including bank-owned life insurance policies, distributions received from equity method investees, beneficial interests in securitization transactions, and separately identifiable cash flows and application of the predominance principle. The guidance in ASU 2016-15 should be applied using a retrospective transition method to each period presented. ASU 2016-15 becomes effective in fiscal years beginning after December 15, 2017, including interim periods therein. Early adoption of the guidance, including within an interim period, is permitted. The Company is currently evaluating the standard and the impact on its condensed consolidated financial statements. In October 2016, the FASB issued ASU 2016-16, Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory (“ASU 2016-16”), which eliminates the exception for all intra-entity sales of assets other than inventory. As a result, a reporting entity would recognize the tax expense from the sale of the asset in the seller’s tax jurisdiction when the transfer occurs, even though the pre-tax effects of that transaction are eliminated in consolidation. Any deferred tax asset that arises in the buyer’s jurisdiction would also be recognized at the time of the transfer. The guidance in ASU 2016-16 does not apply to intra-entity transfers of inventory. The income tax consequences from the sale of inventory from one member of a consolidated entity to another will continue to be deferred until the inventory is sold to a third party. ASU 2016-16 will be effective for fiscal periods beginning after December 15, 2017, including interim reporting periods within those fiscal years. Early adoption is permitted, but can only be adopted in the first interim period of a fiscal year. The modified retrospective approach will be required for transition to the new guidance, with a cumulative-effect adjustment recorded in retained earnings as of the beginning of the period of adoption. The cumulative-effect adjustment would consist of the net impact from (1) the write-off of any unamortized tax expense previously deferred and (2) recognition of any previously unrecognized deferred tax assets, net of any necessary valuation allowance. The Company is currently evaluating the standard and the impact on its condensed consolidated financial statements. In November 2016, the FASB issued ASU 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash (“ASU 2016-18”), which require that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. Therefore, amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of period total amounts shown on the statement of cash flows. The amendments in ASU 2016-18 do not provide a definition of restricted cash or restricted cash equivalents. ASU 2016-18 will be effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. The amendments in ASU 2016-18 should be applied using a retrospective transition method to each period presented. The Company is currently evaluating the standard and the impact on its condensed consolidated financial statements. In January 2017, the FASB issued ASU 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business (“ASU 2017-01”), to clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The definition of a business affects many areas of accounting including acquisitions, disposals, goodwill, and consolidation. ASU 2017-01 provides a screen to determine when an integrated set of assets and activities (“set”) is not a business. The screen requires that when substantially all of the fair value of the gross assets acquired (or disposed of) is concentrated in a single identifiable asset or a group of similar identifiable assets, the set is not a business. This screen reduces the number of transactions that need to be further evaluated. If the screen is not met, the amendments in ASU 2017-01 (1) require that to be considered a business, a set must include, at a minimum, an input and a substantive process that together significantly contribute to the ability to create output and (2) remove the evaluation of whether a market participant could replace missing elements. Lastly, the amendments in ASU 2016-01 narrow the definition of the term output so that the term is consistent with how outputs are described in Topic 606. ASU 2017-01 will be effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. The amendments in ASU 2017-01 should be applied prospectively on or after the effective date. The Company is currently evaluating the standard and the impact on its condensed consolidated financial statements. In January 2017, the FASB issued ASU 2017-04, Intangibles -Goodwill and Other (Topic 350), Simplifying the Test for Goodwill Impairment (“ASU 2017-04”), which eliminates Step 2 from the goodwill impairment test, which measures a goodwill impairment loss by comparing the implied fair value of a reporting unit’s goodwill with the carrying amount of that goodwill. Instead, under the amendments in ASU 2017-04, an entity should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. Additionally, an entity should consider income tax effects from any tax deductible goodwill on the carrying amount of the reporting unit when measuring the goodwill impairment loss, if applicable. The Board also eliminated the requirements for any reporting unit with a zero or negative carrying amount to perform a qualitative assessment and, if it fails that qualitative test, to perform Step 2 of the goodwill impairment test. Therefore, the same impairment assessment applies to all reporting units. An entity is required to disclose the amount of goodwill allocated to each reporting unit with a zero or negative carrying amount of net assets. An entity still has the option to perform the qualitative assessment for a reporting unit to determine if the quantitative impairment test is necessary. An entity should apply the amendments in ASU 2017-04 on a prospective basis. An entity is required to disclose the nature of and reason for the change in accounting principle upon transition. That disclosure should be provided in the first annual period and in the interim period within the first annual period when the entity initially adopts the amendments in ASU 2017-04. The amendments in ASU 2017-04 should be adopted for annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. The Company is currently evaluating the standard and the impact on its condensed consolidated financial statements.

Nature of Business and Signif24

Nature of Business and Significant Accounting Policies (Tables)	12 Months Ended
	Jan. 01, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Activity in the Allowance for Doubtful Accounts	Activity in the allowance for doubtful accounts for the periods was as follows (in millions): For the year For the year For the year Beginning balance $ 3.6 $ 3.0 $ — Provision (reduction) for allowance 1.1 1.0 (0.8 ) Net charges and (recoveries) (0.4 ) (0.4 ) 3.8 Ending balance $ 4.3 $ 3.6 $ 3.0
Summary of Property, Plant and Equipment, Useful Life	Asset Class Estimated Useful Life Buildings and improvements 20 years Store equipment 2 to 12 years Furniture and fixtures 2 to 12 years Auto and truck 2 to 6 years Tooling 7 years Leasehold improvements Shorter of the estimated useful life or the term of the lease, considering renewal options expected to be exercised. Property and equipment consisted of the following (in millions): January 1, 2017 January 3, 2016 Land $ 14.5 $ 14.6 Buildings and leasehold improvements: Buildings 8.6 9.8 Leasehold improvements 14.0 9.8 Store equipment 17.6 14.3 Office furniture and fixtures and vehicles: Office furniture and fixtures 11.1 7.9 Vehicles 36.1 29.2 Tooling 1.0 0.1 Construction in process 3.3 3.1 Total Property and equipment, gross 106.2 88.8 Less: accumulated depreciation 36.4 22.6 Total Property and equipment, net $ 69.8 $ 66.2

Acquisitions (Tables)

Acquisitions (Tables)	12 Months Ended
	Jan. 01, 2017
Business Combinations [Abstract]
Schedule of Fair Value of Assets Acquired and Liabilities Assumed	The following table summarized the adjusted aggregate fair values of the assets acquired and liabilities assumed at the acquisition date of February 27, 2015 and subsequent adjustments. The estimate of the fair values of assets acquired and liabilities assumed is as follows (in millions): Fair value of consideration transferred: Cash consideration $ 57.8 Working capital adjustment (0.1 ) Net consideration transferred $ 57.7 Assets acquired, at fair market value: Cash and cash equivalents $ 2.3 Accounts receivable 5.7 Inventory 9.3 Deferred tax assets 3.5 Prepaid expenses and other current assets 2.2 Total current assets 23.0 Property and equipment 9.9 Intangible assets 27.2 Other assets 1.3 Total assets $ 61.4 Liabilities assumed, at fair market value: Accounts payable $ 6.1 Accrued liabilities 6.7 Deferred tax liabilities 12.0 Total liabilities assumed 24.8 Identifiable net assets acquired $ 36.6 Goodwill 21.1 Net assets acquired $ 57.7
Summary of Unaudited Pro Forma Information	On an unaudited pro forma basis, the following represents the consolidated results of the Company had the Company acquired Shemin as of December 31, 2013 (the first day of the Company’s fiscal year 2014): Fiscal Years Ended (In millions, except for per share data) January 3, 2016 December 28, 2014 Net sales $ 1,459.1 $ 1,313.5 Net loss available to SiteOne common shareholders $ (17.6 ) $ (5.8 ) Net loss per share of common stock attributable to SiteOne - diluted $ (1.24 ) $ (0.42 )

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Jan. 01, 2017
Property, Plant and Equipment [Abstract]
Property and Equipment	Asset Class Estimated Useful Life Buildings and improvements 20 years Store equipment 2 to 12 years Furniture and fixtures 2 to 12 years Auto and truck 2 to 6 years Tooling 7 years Leasehold improvements Shorter of the estimated useful life or the term of the lease, considering renewal options expected to be exercised. Property and equipment consisted of the following (in millions): January 1, 2017 January 3, 2016 Land $ 14.5 $ 14.6 Buildings and leasehold improvements: Buildings 8.6 9.8 Leasehold improvements 14.0 9.8 Store equipment 17.6 14.3 Office furniture and fixtures and vehicles: Office furniture and fixtures 11.1 7.9 Vehicles 36.1 29.2 Tooling 1.0 0.1 Construction in process 3.3 3.1 Total Property and equipment, gross 106.2 88.8 Less: accumulated depreciation 36.4 22.6 Total Property and equipment, net $ 69.8 $ 66.2

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Jan. 01, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Changes in Carrying Amount of Goodwill	The changes in the carrying amount of goodwill for the years ended January 1, 2017 and January 3, 2016 are as follows (in millions): For the year For the year Beginning balance $ 48.0 $ 11.4 Goodwill acquired during the year 22.4 36.6 Goodwill adjusted during the year 0.4 — Ending balance $ 70.8 $ 48.0
Summary of Components of Intangible Assets	The following table summarizes the components of intangible assets (in millions): January 1, 2017 January 3, 2016 Weighted Average Remaining Useful Life (in Years) Amount Accumulated Net Amount Accumulated Net Customer relationships 17.8 years $ 147.7 $ 47.5 $ 100.2 $ 127.7 $ 26.5 $ 101.2 Trademarks and other 6.5 years 5.0 1.9 $ 3.1 4.4 1.3 3.1 Total intangibles $ 152.7 $ 49.4 $ 103.3 $ 132.1 $ 27.8 $ 104.3
Schedule of Future Amortization Expense	Total future amortization estimated as of January 1, 2017 , is as follows (in millions): Fiscal year ending: 2017 $ 19.4 2018 15.9 2019 13.2 2020 11.0 2021 9.0 Thereafter 34.8 Total future amortization $ 103.3

Capital Leases (Tables)

Capital Leases (Tables)	12 Months Ended
	Jan. 01, 2017
Leases [Abstract]
Schedule of Capital Leases Consisting of Vehicle Leases	Capital leases, consisting of vehicle leases, included the following (in millions except payment information): January 1, 2017 January 3, 2016 Capital lease obligations with rates ranging from 1.4% to 4.8% with monthly payments of approximately $0.4 million maturing through December 2021 $ 11.0 $ 11.1 Less current maturities 4.3 4.0 Total Capital leases, less current portion $ 6.7 $ 7.1
Schedule of Future Minimum Lease Payments Under Capital Leases	Future minimum lease payments under capital leases are due as follows (in millions): Fiscal year: 2017 $ 4.8 2018 4.1 2019 1.9 2020 0.9 2021 and Thereafter 0.4 Total minimum lease payments 12.1 Less amounts representing interest 1.1 Present value of future minimum lease payments $ 11.0

Employee Benefit and Stock In29

Employee Benefit and Stock Incentive Plans (Tables)	12 Months Ended
	Jan. 01, 2017
Compensation and Retirement Disclosure [Abstract]
Schedule of Stock Option Valuation Assumptions	The estimated grant-date fair value of stock options was calculated using the Black-Scholes option-pricing model, based on the following weighted-average assumptions: January 1, 2017 January 3, 2016 December 28, 2014 Risk-free interest rate 1.43% 1.87% 1.90% Expected dividends — — — Expected volatility 30% 36% 40% Expected term (in years) 6.25 6.50 6.00
Summary of Stock Option Activity	The following table summarizes the information about stock options as of and for the years ended January 1, 2017 and January 3, 2016 : Number of Weighted Weighted Average Aggregate Outstanding as of December 29, 2014 2,141.2 $ 8.61 8.99 Granted 955.0 13.23 Exercised — Expired or forfeited (36.0 ) 8.61 Outstanding as of January 3, 2016 3,060.2 10.05 8.74 Granted 224.0 27.54 Exercised (34.4 ) 6.57 Expired or forfeited (87.2 ) 7.47 Outstanding as of January 1, 2017 3,162.6 7.98 7.86 Exercisable as of January 1, 2017 1,376.5 $ 5.90 7.61 $ 39.7 Unvested and expected to vest after January 1, 2017 1,786.1 $ 9.59 8.05 $ 44.9

Long-Term Debt (Tables)

Long-Term Debt (Tables)	12 Months Ended
	Jan. 01, 2017
Debt Disclosure [Abstract]
Schedule of Long-term Debt	Long-term debt was as follows (in millions): January 1, 2017 January 3, 2016 ABL facility $ 91.0 $ 128.0 Term loan facility 297.9 60.5 Less: unamortized debt issuance costs and discounts on debt (13.4 ) (10.8 ) Total debt $ 375.5 $ 177.7 Less: current portion (3.0 ) (0.6 ) Total long-term debt $ 372.5 $ 177.1
Schedule of Maturities of Long-term Debt Outstanding	Maturities of long-term debt outstanding, in principal amounts at January 1, 2017 are summarized below (in millions): Fiscal year: 2017 $ 3.0 2018 2.2 2019 3.0 2020 94.7 2021 3.0 Thereafter 283.0 Total $ 388.9

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Jan. 01, 2017
Income Tax Disclosure [Abstract]
Components of Net Income (Loss) Before Taxes	Components of net income (loss) before taxes were as follows (in millions): For the year For the year For the year U.S. $ 49.6 $ 47.1 $ 34.8 Foreign 2.3 1.3 1.3 Total $ 51.9 $ 48.4 $ 36.1
Components of Income Tax Expense (Benefit)	Components of income tax expense (benefit) were as follows (in millions): For the year For the year For the year Current income tax expense U.S. federal $ 26.1 $ 21.7 $ 11.7 U.S. state and local 4.5 4.9 1.7 Foreign 0.6 0.4 0.4 Total current 31.2 27.0 13.8 Deferred income tax (benefit) expense U.S. federal (8.9 ) (6.8 ) 0.4 U.S. state and local (1.0 ) (0.7 ) 0.3 Foreign — — (0.1 ) Total deferred (9.9 ) (7.5 ) 0.6 Total $ 21.3 $ 19.5 $ 14.4
Reconciliation of Income Tax Expense (Benefit)	The following table provides a reconciliation of income tax expense (benefit) at the statutory U.S. federal tax rate to actual income tax expense (benefit) for the periods presented (in millions): For the year For the year For the year U.S. federal statutory expense (benefit) $ 18.2 $ 16.9 $ 12.6 State and local income taxes, net 1.9 2.5 1.4 Transaction costs 1.1 — — Nondeductible items 0.2 0.2 0.5 Other, net (0.1 ) (0.1 ) (0.1 ) Income tax expense (benefit) $ 21.3 $ 19.5 $ 14.4
Significant Components of Deferred Income Taxes	The significant components of deferred income taxes are as follows (in millions): January 1, 2017 January 3, 2016 Deferred tax assets: Net operating losses $ 4.1 $ 4.2 Allowance for uncollectible accounts 4.2 3.0 Inventory 3.1 1.9 Reserve for sales bonuses 4.2 3.0 Accrued compensation 3.1 2.7 Stock compensation 2.5 1.6 Rent accrual 2.1 1.2 Environmental reserve 0.9 0.9 Deferred transaction costs 2.3 3.6 Other 1.8 1.4 Total gross deferred tax assets 28.3 23.5 Valuation allowance (4.1 ) (4.2 ) Total net deferred tax assets 24.2 19.3 Deferred tax liabilities: Fixed assets and land (8.0 ) (7.9 ) Intangible assets (30.3 ) (34.8 ) Goodwill (2.8 ) (2.3 ) Deferred financing costs (2.4 ) — Other (0.7 ) (0.5 ) Total deferred tax liabilities (44.2 ) (45.5 ) Net deferred tax liabilities $ (20.0 ) $ (26.2 )
Activity Within the Tax Valuation Allowance	Activity within the tax valuation allowance for the periods was as follows (in millions): For the year For the year For the year Beginning balance $ 4.2 $ 4.6 $ 4.6 Increase in valuation allowance — — — Decrease in valuation allowance (0.1 ) (0.4 ) — Ending balance $ 4.1 $ 4.2 $ 4.6

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Jan. 01, 2017
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Lease Payments Under Non-cancelable Operating leases, Net of Sublease Income	Approximate future minimum lease payments under non-cancelable operating leases, net of sublease income, are as follows (in millions): Gross lease Sublease Net lease Fiscal year: 2017 $ 36.8 $ (0.3 ) $ 36.5 2018 29.8 (0.1 ) 29.7 2019 23.0 (0.1 ) 22.9 2020 15.4 (0.1 ) 15.3 2021 9.9 — 9.9 Thereafter 63.3 — 63.3 Total minimum lease payments $ 178.2 $ (0.6 ) $ 177.6

Redeemable Convertible Prefer33

Redeemable Convertible Preferred Stock (Tables)	12 Months Ended
	Jan. 01, 2017
Temporary Equity Disclosure [Abstract]
Summary of Changes in the Carrying Value of the Redeemable Convertible Preferred Stock	The below table summarizes the changes in the carrying value of the Redeemable Convertible Preferred Stock (in millions): Balance as of December 30, 2013 $ 174.0 Cumulative Dividends paid-in-kind during the period 18.6 Balance as of December 28, 2014 192.6 Cumulative Dividends paid-in-kind during the period 24.2 Balance as of January 3, 2016 216.8 Shares converted to Common Stock (216.8 ) Balance as of January 1, 2017 $ —

Net Sales by Product (Tables)

Net Sales by Product (Tables)	12 Months Ended
	Jan. 01, 2017
Segment Reporting [Abstract]
Net Sales From External Customers by Product Category	Net Sales from external customers by product category were as follows: For the year For the year For the year Agronomic $ 567.9 $ 525.1 $ 473.7 Irrigation and Outdoor Lighting 605.9 512.4 432.5 Landscape and other 283.9 233.3 176.2 Nursery 190.5 180.8 94.2 $ 1,648.2 $ 1,451.6 $ 1,176.6

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	12 Months Ended
	Jan. 01, 2017
Earnings Per Share [Abstract]
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	For the years ended January 1, 2017 , January 3, 2016 and December 28, 2014 , the assumed exercises the Company’s employee stock options, RSUs and DSUs and the conversion of Redeemable Convertible Preferred Stock were anti-dilutive and, therefore, the following potential shares of common stock were not included in the diluted loss per common share calculation: January 1, 2017 January 3, 2016 December 28, 2014 Weighted average potential common shares excluded because anti-dilutive Redeemable Convertible Preferred Stock 9,202,870 23,876,230 21,234,297 Employee Stock Options 3,160,457 2,836,919 1,007,591

Nature of Business and Signif36

Nature of Business and Significant Accounting Policies - Additional Information (Details)	Apr. 29, 2016	Jan. 01, 2017USD ($)store	Jan. 03, 2016USD ($)	Dec. 28, 2014USD ($)
Concentration Risk [Line Items]
Number of stores (over) | store		450
Reserve for obsolete and excess inventory		$ 4,800,000	$ 4,400,000
Goodwill impairment		0	0	$ 0
Warranty reserve		400,000	500,000
Advertising costs		900,000	400,000	100,000
Impairment of long-lived assets		$ 0	0	$ 0
Geographic Concentration Risk | Sales | Canada and Other Countries
Concentration Risk [Line Items]
Concentration risk, percentage (less than)		2.00%
Common stock
Concentration Risk [Line Items]
Stock split	11.6181
Accounting Standards Update 2015-03 | Long-term Debt
Concentration Risk [Line Items]
Deferred financing costs			$ 7,300,000
Employee Stock Options
Concentration Risk [Line Items]
Expected dividend yield		0.00%	0.00%	0.00%

Nature of Business and Signif37

Nature of Business and Significant Accounting Policies - Refinancing and Amendments of Term Loan and Special Cash Dividend (Details) - USD ($)	Nov. 23, 2016	May 16, 2016	May 02, 2016	Apr. 29, 2016	Jan. 01, 2017	Jan. 03, 2016	Dec. 28, 2014
Debt Instrument [Line Items]
Repayments of asset-based credit facility					$ 392,500,000	$ 310,400,000	$ 265,000,000
Special cash dividend			$ 176,000,000		176,000,000	0	0
Special cash dividend paid to preferred stockholders					$ 112,400,000	0	$ 0
Payments to offset dilutive impact of special cash dividend			2,800,000
Term loan facility
Debt Instrument [Line Items]
Face amount of loan				$ 275,000,000
Repayment of borrowings outstanding				60,300,000
Special cash dividend				176,000,000
ABL facility
Debt Instrument [Line Items]
Repayments of asset-based credit facility	$ 21,000,000			$ 29,900,000
Redeemable Convertible Preferred Stock
Debt Instrument [Line Items]
Special cash dividend			$ 112,400,000
Special cash dividend paid to preferred stockholders						$ 18,600,000
Common stock | IPO
Debt Instrument [Line Items]
Shares of common stock issued as a result of conversion of stock (shares)		25,303,164
Tranche B term loan | Term loan facility
Debt Instrument [Line Items]
Face amount of loan	273,600,000
Face amount of loan including increase supplement	$ 298,600,000

Nature of Business and Signif38

Nature of Business and Significant Accounting Policies - Initial Public Offering and Second Offering (Details) - $ / shares	Dec. 05, 2016	May 17, 2016
IPO
Subsidiary, Sale of Stock [Line Items]
Offering price (in dollars per share)		$ 21
Shares issued in public offering (shares)		10,000,000
Over-Allotment Option for Underwriters
Subsidiary, Sale of Stock [Line Items]
Shares issued in public offering (shares)	1,350,000	1,500,000
Secondary Offering
Subsidiary, Sale of Stock [Line Items]
Offering price (in dollars per share)	$ 33
Shares issued in public offering (shares)	9,000,000

Nature of Business and Signif39

Nature of Business and Significant Accounting Policies - Basis of Financial Statement Presentation (Details) $ in Millions	Dec. 23, 2013USD ($)
SiteOne Landscape Supply Holding, LLC
Business Acquisition [Line Items]
Percentage of ownership	100.00%
CD&R
Business Acquisition [Line Items]
Ownership interest acquired	100.00%
Cash consideration	$ 314
CD&R | Common stock
Business Acquisition [Line Items]
Equity interest issued, percentage of outstanding stock	40.00%
Redeemable Convertible Preferred Stock | CD&R
Business Acquisition [Line Items]
Equity interest issued, percentage of outstanding stock	60.00%
Equity interest issued, value	$ 174

Nature of Business and Signif40

Nature of Business and Significant Accounting Policies - Activity in the Allowance for Doubtful Accounts (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2017	Jan. 03, 2016	Dec. 28, 2014
Allowance for Doubtful Accounts Receivable [Roll Forward]
Allowance for doubtful accounts, beginning balance	$ 3.6	$ 3	$ 0
Provision (reduction) for allowance	1.1	1	(0.8)
Net charges and (recoveries)	(0.4)	(0.4)	3.8
Allowance for doubtful accounts, ending balance	$ 4.3	$ 3.6	$ 3

Nature of Business and Signif41

Nature of Business and Significant Accounting Policies - Property, Plant and Equipment, Net (Details)	12 Months Ended
	Jan. 01, 2017
Buildings and improvements
Property, Plant and Equipment [Line Items]
Estimated useful life	20 years
Store equipment | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	2 years
Store equipment | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	12 years
Furniture and fixtures | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	2 years
Furniture and fixtures | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	12 years
Auto and Truck | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	2 years
Auto and Truck | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	6 years
Tooling
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years

Acquisitions - Additional Infor

Acquisitions - Additional Information (Details)	Feb. 27, 2015USD ($)StatelocationMarket	Jan. 01, 2017USD ($)store	Jan. 03, 2016USD ($)	Dec. 31, 2016location	Nov. 30, 2016location	Sep. 30, 2016location	Aug. 31, 2016location	Apr. 30, 2016location	Jan. 31, 2016location	Aug. 31, 2015location	May 31, 2015location
Business Acquisition [Line Items]
Goodwill acquired		$ 22,400,000	$ 36,600,000
Number of locations | store		450
2016 Acquisitions
Business Acquisition [Line Items]
Aggregate purchase price		$ 67,900,000
Aggregate assets acquired		67,400,000
Aggregate liabilities assumed		21,900,000
Goodwill acquired		$ 22,400,000
2015 Acquisitions
Business Acquisition [Line Items]
Aggregate purchase price			104,000,000
Aggregate assets acquired			99,900,000
Aggregate liabilities assumed			32,500,000
Goodwill acquired			36,600,000
East Haven
Business Acquisition [Line Items]
Number of locations | location				1
Loma Vista Nursery
Business Acquisition [Line Items]
Number of locations | location					2
Glen Allen
Business Acquisition [Line Items]
Number of locations | location						1
Bissett
Business Acquisition [Line Items]
Number of locations | location							3
Blue Max Materials, Inc.
Business Acquisition [Line Items]
Number of locations | location								5
Hydro-Scape
Business Acquisition [Line Items]
Number of locations | location									17
Tieco
Business Acquisition [Line Items]
Number of locations | location										6
Green Resource
Business Acquisition [Line Items]
Number of locations | location										5
AMC Industries, Inc.
Business Acquisition [Line Items]
Number of locations | location											9
Shemin
Business Acquisition [Line Items]
Aggregate purchase price	$ 57,700,000
Aggregate assets acquired	61,400,000
Aggregate liabilities assumed	$ 24,800,000
Number of locations | location	30
Number of major metropolitan markets | Market	18
Number of states | State	14
Transaction related costs	$ 2,700,000
Amount of goodwill expected to be tax deductible	$ 0
Net sales			130,600,000
Net income			$ 2,800,000
Shemin | Finite-Lived Intangible Assets | Customer relationships
Business Acquisition [Line Items]
Discount rate (percent)	16.00%
Attrition rate (percent)	10.00%

Acquisitions - Preliminary Esti

Acquisitions - Preliminary Estimate of the Fair Values of Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Millions	Feb. 27, 2015	Jan. 01, 2017	Jan. 03, 2016	Dec. 28, 2014
Liabilities assumed, at fair market value:
Goodwill		$ 70.8	$ 48	$ 11.4
Shemin
Fair value of consideration transferred:
Cash consideration	$ 57.8
Working capital adjustment	(0.1)
Net consideration transferred	57.7
Assets acquired, at fair market value:
Cash and cash equivalents	2.3
Accounts receivable	5.7
Inventory	9.3
Deferred tax assets	3.5
Prepaid expenses and other current assets	2.2
Total current assets	23
Property and equipment	9.9
Intangible assets	27.2
Other assets	1.3
Total assets	61.4
Liabilities assumed, at fair market value:
Accounts payable	6.1
Accrued liabilities	6.7
Deferred tax liabilities	12
Total liabilities assumed	24.8
Identifiable net assets acquired	36.6
Goodwill	21.1
Net assets acquired	$ 57.7

Acquisitions - Summary of Unaud

Acquisitions - Summary of Unaudited Pro Forma Information (Details) - Shemin - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Jan. 03, 2016	Dec. 28, 2014
Business Acquisition [Line Items]
Net sales	$ 1,459.1	$ 1,313.5
Net loss available to SiteOne common shareholders	$ (17.6)	$ (5.8)
Net loss per share of common stock attributable to SiteOne - diluted (in dollars per share)	$ (1.24)	$ (0.42)

Property and Equipment (Details

Property and Equipment (Details) - USD ($) $ in Millions	Jan. 01, 2017	Jan. 03, 2016
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 106.2	$ 88.8
Accumulated depreciation	36.4	22.6
Total property and equipment, net	69.8	66.2
Land
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	14.5	14.6
Buildings
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	8.6	9.8
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	14	9.8
Store equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	17.6	14.3
Office furniture and fixtures
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	11.1	7.9
Vehicles
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	36.1	29.2
Tooling
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	1	0.1
Construction in process
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 3.3	$ 3.1

Property and Equipment - Additi

Property and Equipment - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2017	Jan. 03, 2016	Dec. 28, 2014
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 14.2	$ 12.8	$ 10.3
Capitalized software costs	3.6	2.1
Accumulated amortization of capitalized software	1.9	0.8
Amortization of software costs	1.1	0.6	$ 0.2
Vehicles
Property, Plant and Equipment [Line Items]
Capital lease assets	29.4	25.1
Capital lease assets, accumulated depreciation	$ 13.7	$ 8.5
Capitalized software
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life (in years)	3 years

Goodwill and Intangible Asset47

Goodwill and Intangible Assets - Changes in the Carrying Amount of Goodwill (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2017	Jan. 03, 2016
Goodwill [Roll Forward]
Beginning balance	$ 48	$ 11.4
Acquisitions	22.4	36.6
Goodwill adjusted during the year	0.4	0
Ending balance	$ 70.8	$ 48

Goodwill and Intangible Asset48

Goodwill and Intangible Assets - Summary of the Components of Intangible Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2017	Jan. 03, 2016
Finite-Lived Intangible Assets [Line Items]
Amount	$ 152.7	$ 132.1
Accumulated Amortization	49.4	27.8
Net	$ 103.3	$ 104.3
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Useful life (in years)	17 years 9 months 18 days	17 years 9 months 18 days
Amount	$ 147.7	$ 127.7
Accumulated Amortization	47.5	26.5
Net	$ 100.2	$ 101.2
Trademarks and other
Finite-Lived Intangible Assets [Line Items]
Useful life (in years)	6 years 6 months	6 years 6 months
Amount	$ 5	$ 4.4
Accumulated Amortization	1.9	1.3
Net	$ 3.1	$ 3.1

Goodwill and Intangible Asset49

Goodwill and Intangible Assets - Additional Information (Details)	12 Months Ended
	Jan. 01, 2017USD ($)business_acquisition	Jan. 03, 2016USD ($)business_acquisition	Dec. 28, 2014USD ($)
Acquired Finite-Lived Intangible Assets [Line Items]
Goodwill impairment	$ 0	$ 0	$ 0
Finite-lived intangible assets acquired	$ 20,600,000
Number of businesses acquired | business_acquisition	6	4
Amortization of intangible assets	$ 21,700,000	$ 17,900,000	$ 9,800,000
Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets acquired	$ 20,000,000	$ 35,200,000
Weighted average useful life	20 years
Trademarks and other
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets acquired	$ 600,000
Weighted average useful life	9 years

Goodwill and Intangible Asset50

Goodwill and Intangible Assets - Future Amortization Expense (Details) - USD ($) $ in Millions	Jan. 01, 2017	Jan. 03, 2016
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
2,017	$ 19.4
2,018	15.9
2,019	13.2
2,020	11
2,021	9
Thereafter	34.8
Net	$ 103.3	$ 104.3

Capital Leases (Details)

Capital Leases (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2017	Jan. 03, 2016
Capital Leased Assets [Line Items]
Capital lease obligations with rates ranging from 1.4% to 4.5% with monthly payments of approximately $0.4 million maturing through September 2021	$ 11	$ 11.1
Less current maturities	4.3	4
Total capital leases, less current portion	6.7	7.1
Capital Lease
Capital Leased Assets [Line Items]
Capital lease monthly payment	$ 0.4	$ 0.4
Minimum | Capital Lease
Capital Leased Assets [Line Items]
Capital lease interest rate (percent)	1.40%
Maximum | Capital Lease
Capital Leased Assets [Line Items]
Capital lease interest rate (percent)	4.80%

Capital Leases - Future Minimum

Capital Leases - Future Minimum Lease Payments Due (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2017	Jan. 03, 2016	Dec. 28, 2014
Leases [Abstract]
2,017	$ 4.8
2,018	4.1
2,019	1.9
2,020	0.9
2021 and Thereafter	0.4
Total minimum lease payments	12.1
Less amounts representing interest	1.1
Present value of future minimum lease payments	11
Interest expense on capital leases	$ 0.4	$ 0.5	$ 0.3

Employee Benefit and Stock In53

Employee Benefit and Stock Incentive Plans - Additional Information (Details) - USD ($) $ / shares in Units, $ in Millions	May 16, 2016	Jan. 01, 2017	Jan. 03, 2016	Dec. 28, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Contributions to the defined contribution benefit plan made by Company		$ 5.7	$ 4.2	$ 3.3
Number of shares purchased by employees	762,079
Shares repurchased from certain terminated employees		11,036	9,875
Options granted (shares)		223,970	955,000
Number of shares forfeited		17,427
Number of shares authorized		2,000,000
Number of shares available for grant		1,748,464
Weighted-average grant-date fair value of options granted (in dollars per share)		$ 8.93
Options exercised (in shares)		34,382	0
Share-based compensation expense		$ 5.3	$ 3
Unrecognized compensation cost from share-based compensation arrangements		$ 8.8	$ 10.8
Deferred stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted (shares)		26,020
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted (shares)		18,973
Vesting period		4 years
Expiration period		10 years
Restricted stock units | 25% vested in year 1
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage		25.00%
Restricted stock units | 25% vested in year 2
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage		25.00%
Restricted stock units | 25% vested in year 3
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage		25.00%
Restricted stock units | 25% vested in year 4
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage		25.00%
Employee Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period		4 years
Expiration period		10 years
Unrecognized compensation cost from share-based compensation arrangements, period for recognition		2 years 8 months 20 days
Employee Stock Options | 25% vested in year 1
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage		25.00%
Employee Stock Options | 25% vested in year 2
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage		25.00%
Employee Stock Options | 25% vested in year 3
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage		25.00%
Employee Stock Options | 25% vested in year 4
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage		25.00%

Employee Benefit and Stock In54

Employee Benefit and Stock Incentive Plans - Assumptions (Details) - Employee Stock Options	12 Months Ended
	Jan. 01, 2017	Jan. 03, 2016	Dec. 28, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	1.43%	1.87%	1.90%
Expected dividends	0.00%	0.00%	0.00%
Expected volatility	30.00%	36.00%	40.00%
Expected term (in years)	6 years 3 months	6 years 6 months	6 years

Employee Benefit and Stock In55

Employee Benefit and Stock Incentive Plans - Stock Option Activities (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Jan. 01, 2017	Jan. 03, 2016	Dec. 28, 2014
Number of Shares (in thousands)
Outstanding, beginning balance (in shares)	3,060,200	2,141,200
Granted (in shares)	223,970	955,000
Exercised (in shares)	(34,382)	0
Expired or forfeited (in shares)	(87,200)	(36,000)
Outstanding, ending balance (in shares)	3,162,600	3,060,200	2,141,200
Exercisable (in shares)	1,376,500
Unvested and expected to vest (in shares)	1,786,100
Weighted Average Exercise Price
Outstanding, beginning balance (in dollars per share)	$ 10.05	$ 8.61
Granted (in dollars per share)	27.54	13.23
Exercised (in dollars per share)	6.57
Expired or forfeited (in dollars per share)	7.47	8.61
Outstanding, ending balance (in dollars per share)	7.98	$ 10.05	$ 8.61
Exercisable (in dollars per share)	5.90
Unvested and expected to vest (in dollars per share)	$ 9.59
Weighted Average Remaining Contractual Term (Years)
Outstanding, Weighted Average Remaining Contractual Term (Years)	7 years 10 months 10 days	8 years 8 months 27 days	8 years 11 months 27 days
Exercisable, Weighted Average Remaining Contractual Term (Years)	7 years 7 months 10 days
Unvested and Expected to Vest, Weighted Average Remaining Contractual Term (Years)	8 years 18 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest [Abstract]
Exercisable, Aggregate Intrinsic Value	$ 39.7
Unvested and Expected to Vest, Aggregate Intrinsic Value	$ 44.9

Long-Term Debt - Schedule of Lo

Long-Term Debt - Schedule of Long-term Debt (Details) - USD ($) $ in Millions	Jan. 01, 2017	Jan. 03, 2016
Debt Instrument [Line Items]
Loan facility	$ 388.9
Less: unamortized debt issuance costs and discounts on debt	(13.4)	$ (10.8)
Total debt	375.5	177.7
Less current portion	(3)	(0.6)
Total long-term debt	372.5	177.1
ABL facility
Debt Instrument [Line Items]
Loan facility	91	128
Term loan facility
Debt Instrument [Line Items]
Loan facility	$ 297.9	$ 60.5

Long-Term Debt - Additional Inf

Long-Term Debt - Additional Information (Details)	Nov. 23, 2016USD ($)	May 02, 2016USD ($)	Apr. 29, 2016USD ($)	Oct. 19, 2015USD ($)	Jan. 01, 2017USD ($)	Jan. 03, 2016USD ($)	Dec. 28, 2014USD ($)	Oct. 20, 2015USD ($)
Debt Instrument [Line Items]
Repayments of asset-based credit facility					$ 392,500,000	$ 310,400,000	$ 265,000,000
Special cash dividend		$ 176,000,000			176,000,000	0	0
Interest expense					22,100,000	11,400,000	9,100,000
Interest expense related to ABL facility and Term Loan Facility					17,600,000	6,900,000	5,800,000
Write off of debt issuance costs and discounts					1,700,000	1,200,000
Discounts and debt issuance costs capitalized					7,000,000	1,000,000
Amortization expense related to debt issuance costs					2,500,000	3,000,000	3,000,000
Interest expense incurred related to capital leases					300,000	300,000	$ 300,000
ABL facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity				$ 250,000,000				$ 325,000,000
Remaining borrowing capacity under credit facility					$ 164,500,000	$ 112,500,000
Commitment fee for the unfunded amount (percent)					0.375%	0.25%
Repayments of asset-based credit facility	$ 21,000,000		$ 29,900,000
ABL facility | Minimum
Debt Instrument [Line Items]
Interest rate on credit facility (percent)					2.49%	2.04%
ABL facility | Maximum
Debt Instrument [Line Items]
Interest rate on credit facility (percent)					4.50%	4.25%
ABL facility | LIBOR | Minimum
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate (percent)				1.25%
ABL facility | LIBOR | Maximum
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate (percent)				2.00%
ABL facility | Base Rate | Minimum
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate (percent)				0.25%
ABL facility | Base Rate | Maximum
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate (percent)				1.00%
Term loan facility
Debt Instrument [Line Items]
Face amount of loan			275,000,000
Repayment of borrowings outstanding			60,300,000
Special cash dividend			$ 176,000,000
Percentage of excess cash flow to be paid for annual mandatory prepayments	50.00%
Leverage ratio	3.5
Tranche B term loan | Term loan facility
Debt Instrument [Line Items]
Face amount of loan	$ 273,600,000
Face amount of loan including increase supplement	$ 298,600,000
Interest rate on outstanding borrowings (percent)					5.50%
Tranche B term loan | Term loan facility | LIBOR
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate (percent)	4.50%
Tranche B term loan | Term loan facility | Base Rate
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate (percent)	3.50%

Long-Term Debt - Maturities of

Long-Term Debt - Maturities of Long-term Debt Outstanding (Details) $ in Millions	Jan. 01, 2017USD ($)
Debt Disclosure [Abstract]
2,017	$ 3
2,018	2.2
2,019	3
2,020	94.7
2,021	3
Thereafter	283
Total	$ 388.9

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2017	Jan. 03, 2016	Dec. 28, 2014	Dec. 29, 2013
Income Tax Disclosure [Abstract]
Effective tax rate (percent)	41.00%	40.30%	39.90%
Temporary tax differences	$ 6.3
Valuation allowance	4.1	$ 4.2	$ 4.6	$ 4.6
State NOL carryforwards	$ 4.1

Income Taxes - Components of Ne

Income Taxes - Components of Net Income (Loss) Before Taxes (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2017	Jan. 03, 2016	Dec. 28, 2014
Income Tax Disclosure [Abstract]
U.S.	$ 49.6	$ 47.1	$ 34.8
Foreign	2.3	1.3	1.3
Net income before taxes	$ 51.9	$ 48.4	$ 36.1

Income Taxes - Components of In

Income Taxes - Components of Income Tax Expense (Benefit) (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2017	Jan. 03, 2016	Dec. 28, 2014
Current income tax expense
U.S. federal	$ 26.1	$ 21.7	$ 11.7
U.S. state and local	4.5	4.9	1.7
Foreign	0.6	0.4	0.4
Total current	31.2	27	13.8
Deferred income tax (benefit) expense
U.S. federal	(8.9)	(6.8)	0.4
U.S. state and local	(1)	(0.7)	0.3
Foreign	0	0	(0.1)
Total deferred	(9.9)	(7.5)	0.6
Total	$ 21.3	$ 19.5	$ 14.4

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Income Tax Expense (Benefit) (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2017	Jan. 03, 2016	Dec. 28, 2014
Income Tax Disclosure [Abstract]
U.S. federal statutory expense (benefit)	$ 18.2	$ 16.9	$ 12.6
State and local income taxes, net	1.9	2.5	1.4
Transaction costs	1.1	0	0
Nondeductible items	0.2	0.2	0.5
Other, net	(0.1)	(0.1)	(0.1)
Total	$ 21.3	$ 19.5	$ 14.4

Income Taxes - Significant Comp

Income Taxes - Significant Components of Deferred Income Taxes (Details) - USD ($) $ in Millions	Jan. 01, 2017	Jan. 03, 2016	Dec. 28, 2014	Dec. 29, 2013
Deferred tax assets:
Net operating losses	$ 4.1	$ 4.2
Allowance for uncollectible accounts	4.2	3
Inventory	3.1	1.9
Reserve for sales bonuses	4.2	3
Accrued compensation	3.1	2.7
Stock compensation	2.5	1.6
Rent accrual	2.1	1.2
Environmental reserve	0.9	0.9
Deferred transaction costs	2.3	3.6
Other	1.8	1.4
Total gross deferred tax assets	28.3	23.5
Valuation allowance	(4.1)	(4.2)	$ (4.6)	$ (4.6)
Total net deferred tax assets	24.2	19.3
Deferred tax liabilities:
Fixed assets and land	(8)	(7.9)
Intangible assets	(30.3)	(34.8)
Goodwill	(2.8)	(2.3)
Deferred financing costs	(2.4)	0
Other	(0.7)	(0.5)
Total deferred tax liabilities	(44.2)	(45.5)
Net deferred tax liabilities	$ (20)	$ (26.2)

Income Taxes - Activity Within

Income Taxes - Activity Within the Tax Valuation Allowance (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2017	Jan. 03, 2016	Dec. 28, 2014
Increase (Decrease) in Valuation Allowance [Roll Forward]
Beginning balance	$ 4.2	$ 4.6	$ 4.6
Increase in valuation allowance	0	0	0
Decrease in valuation allowance	(0.1)	(0.4)	0
Ending balance	$ 4.1	$ 4.2	$ 4.6

Related Party Transactions (Det

Related Party Transactions (Details) - Affiliated Entity	May 17, 2016USD ($)	Dec. 31, 2013USD ($)agreement	Jan. 01, 2017USD ($)	Jan. 03, 2016USD ($)	Dec. 28, 2014USD ($)
Consulting Services Agreement Termination Fee
Related Party Transaction [Line Items]
Amount of the aggregate fee for contract termination agreement	$ 7,500,000
Deere
Related Party Transaction [Line Items]
Number of consulting services agreements | agreement		2
Deere | Purchase of Inventory
Related Party Transaction [Line Items]
Purchase of inventory			$ 0	$ 0	$ 500,000
Outstanding payables			0	0
Deere | Financing Fees Paid
Related Party Transaction [Line Items]
Fees paid related to financing offered to customers			500,000	300,000	400,000
Deere | Consulting Services Agreement
Related Party Transaction [Line Items]
Annual fee paid for consulting services					$ 700,000
Term of agreement (in years)					10 years
Ownership percentage floor which triggers contract termination					10.00%
Deere | Transaction Services Agreement
Related Party Transaction [Line Items]
Amount of the aggregate fee for contract termination agreement					$ 300,000
CD&R | Consulting Services Agreement
Related Party Transaction [Line Items]
Amount of the aggregate fee for contract termination agreement		$ 13,600,000
Annual fee paid for consulting services		$ 1,300,000
Term of agreement (in years)		10 years
Ownership percentage floor which triggers contract termination		10.00%
CD&R | Consulting Services Agreement Financing Arrangement Costs
Related Party Transaction [Line Items]
Amount of the aggregate fee for contract termination agreement		$ 8,200,000
CD&R | Consulting Services Agreement Due Diligence and Other Transaction Fee
Related Party Transaction [Line Items]
Amount of the aggregate fee for contract termination agreement		$ 5,400,000
TruGreen
Related Party Transaction [Line Items]
Net sales with customer included in statement of operations			3,900,000	4,000,000
Accounts receivable due from customer included in the balance sheet			$ 400,000	$ 100,000

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Details) - USD ($)	12 Months Ended
	Jan. 01, 2017	Jan. 03, 2016	Dec. 28, 2014
Commitments and Contingencies Disclosure [Abstract]
Undiscounted cost of future remediation efforts	$ 4,000,000	$ 4,600,000
Amount of liability to be paid by Deere	2,500,000
Maximum amount of Company's exposure to environmental liability	2,400,000
Indemnification asset recorded against the liability	1,600,000	2,200,000
Line of Credit Facility [Line Items]
Letter of credit, amount outstanding	2,900,000	1,800,000
Borrowings on asset-based credit facility	355,500,000	364,100,000	$ 229,300,000
Operating leases, rent expense	43,500,000	37,300,000	$ 28,900,000
Aggregate accrued rent reserve liability	0	$ 500,000
Letter of credit
Line of Credit Facility [Line Items]
Borrowings on asset-based credit facility	$ 0

Commitments and Contingencies67

Commitments and Contingencies - Purchase Commitments (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2017	Jan. 03, 2016	Dec. 28, 2014
Long-term Purchase Commitment [Line Items]
Purchase obligation, due in 2017	$ 29.5
Purchase obligation, due in 2018	10.6
Purchase obligation, due in 2019	7.2
Purchase obligation, due in 2020	1.1
Purchase obligation, due in 2021	0.7
Purchase obligations, amount of purchases	28.1	$ 20.4	$ 25.4
Nursery Products and Grass Seeds
Long-term Purchase Commitment [Line Items]
Total future purchase obligations	49.1
Service-based Products
Long-term Purchase Commitment [Line Items]
Total future purchase obligations	$ 1.7

Commitments and Contingencies68

Commitments and Contingencies - Future Minimum Lease Payments (Details) $ in Millions	Jan. 01, 2017USD ($)
Gross lease payments
2,017	$ 36.8
2,018	29.8
2,019	23
2,020	15.4
2,021	9.9
Thereafter	63.3
Total gross lease payments	178.2
Operating Leases Future Minimum Payments Receivable, Sublease Income [Abstract]
2,017	(0.3)
2,018	(0.1)
2,019	(0.1)
2,020	(0.1)
2,021	0
Thereafter	0
Total sublease income	(0.6)
Operating Leases, Net Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
2,017	36.5
2,018	29.7
2,019	22.9
2,020	15.3
2,021	9.9
Thereafter	63.3
Total net lease payments	$ 177.6

Redeemable Convertible Prefer69

Redeemable Convertible Preferred Stock - Additional Information (Details)	May 16, 2016shares	May 02, 2016USD ($)	Dec. 23, 2013USD ($)shares	Jan. 01, 2017USD ($)	Jan. 03, 2016USD ($)	Dec. 28, 2014USD ($)	Dec. 16, 2013$ / shares
Temporary Equity [Line Items]
Special cash dividend		$ 176,000,000		$ 176,000,000	$ 0	$ 0
Amount of beneficial conversion feature recognized				0
Beneficial conversion feature amortization				$ 112,400,000	0	$ 0
Redeemable Convertible Preferred Stock
Temporary Equity [Line Items]
Conversion ratio				116.18
Liquidation preference per share (in dollars per share) | $ / shares							$ 1,000
Dividend rate (in percent)				12.00%
Special cash dividend		112,400,000
Beneficial conversion feature amortization					$ 18,600,000
CD&R | Redeemable Convertible Preferred Stock
Temporary Equity [Line Items]
Special cash dividend		$ 112,400,000
IPO | Common stock
Temporary Equity [Line Items]
Shares of common stock issued as a result of conversion of stock (shares) | shares	25,303,164
CD&R | Redeemable Convertible Preferred Stock
Temporary Equity [Line Items]
Conversion ratio			116.18
Equity interest issued, value			$ 174,000,000
Equity issued or issuable, number of shares | shares			174,000
Equity interest issued, percentage of outstanding stock			60.00%
CD&R | Common stock
Temporary Equity [Line Items]
Equity issuable if converted (shares) | shares			20,200,000
Equity interest issued, percentage of outstanding stock			40.00%

Redeemable Convertible Prefer70

Redeemable Convertible Preferred Stock - Changes in the Carrying Value of the Redeemable Convertible Preferred Stock (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2017	Jan. 03, 2016	Dec. 28, 2014
Increase (Decrease) in Temporary Equity [Roll Forward]
Redeemable convertible preferred stock, beginning balance	$ 216.8
Cumulative Dividends paid-in-kind during the period	13	$ 24.2	$ 18.6
Special cash dividend paid to preferred stockholders	112.4	0	0
Redeemable convertible preferred stock, ending balance	0	216.8
Redeemable Convertible Preferred Stock
Increase (Decrease) in Temporary Equity [Roll Forward]
Redeemable convertible preferred stock, beginning balance	216.8	192.6	174
Cumulative Dividends paid-in-kind during the period		24.2	18.6
Special cash dividend paid to preferred stockholders		18.6
Shares converted to Common Stock	(216.8)
Redeemable convertible preferred stock, ending balance	$ 0	$ 216.8	$ 192.6

Net Sales by Product (Details)

Net Sales by Product (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2017	Jan. 03, 2016	Dec. 28, 2014
Revenue from External Customer [Line Items]
Net sales	$ 1,648.2	$ 1,451.6	$ 1,176.6
Agronomic
Revenue from External Customer [Line Items]
Net sales	567.9	525.1	473.7
Irrigation and Outdoor Lighting
Revenue from External Customer [Line Items]
Net sales	605.9	512.4	432.5
Landscape and other
Revenue from External Customer [Line Items]
Net sales	283.9	233.3	176.2
Nursery
Revenue from External Customer [Line Items]
Net sales	$ 190.5	$ 180.8	$ 94.2

Earnings (Loss) Per Share (Deta

Earnings (Loss) Per Share (Details) - USD ($) $ in Millions	May 02, 2016	Jan. 01, 2017	Jan. 03, 2016	Dec. 28, 2014
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Special cash dividend	$ 176	$ 176	$ 0	$ 0
Special cash dividend paid to preferred stockholders		$ 112.4	$ 0	$ 0
Redeemable Convertible Preferred Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average potential common shares excluded because anti-dilutive		9,202,870	23,876,230	21,234,297
Employee Stock Options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average potential common shares excluded because anti-dilutive		3,160,457	2,836,919	1,007,591
Redeemable Convertible Preferred Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Special cash dividend	$ 112.4
Special cash dividend paid to preferred stockholders			$ 18.6

Subsequent Events (Details)

Subsequent Events (Details)	Mar. 13, 2017location	Feb. 06, 2017location	Jan. 20, 2017location	Jan. 01, 2017store
Subsequent Event [Line Items]
Number of locations | store				450
Subsequent Event | Aspen Valley Landscape Supply
Subsequent Event [Line Items]
Number of locations			3
Subsequent Event | Stone Forest Materials
Subsequent Event [Line Items]
Number of locations		1
Subsequent Event | Angelo's Supplies
Subsequent Event [Line Items]
Number of locations	2
Subsequent Event | Los Angeles | American Builder Supply
Subsequent Event [Line Items]
Number of locations	10
Subsequent Event | Las Vegas | American Builder Supply
Subsequent Event [Line Items]
Number of locations	2

Schedule I - SiteOne Landscap74

Schedule I - SiteOne Landscape Supply, Inc.’s Condensed Financial Statements - Condensed Balance Sheets (Details) - USD ($) $ in Millions	Jan. 01, 2017	Jan. 03, 2016	Dec. 28, 2014	Dec. 29, 2013
Assets
Total assets	$ 742.6	$ 668.7
Liabilities and Stockholders’ Equity
Total liabilities	593.8	364.1
Redeemable Convertible Preferred Stock (Note 3)	0	216.8
Stockholders' Equity:
Common stock, par value $0.01; 1,000,000,000 shares authorized; 39,597,532 and 14,259,998 shares issued, and 39,576,621 and 14,250,111 shares outstanding at January 1, 2017 and January 3, 2016, respectively	0.4	0.1
Additional paid-in capital	219.3	113.1
Accumulated deficit	(69.7)	(24.2)
Accumulated other comprehensive income	(1.2)	(1.2)
Total stockholders’ equity	148.8	87.8	$ 78.8	$ 68.7
Total liabilities and stockholders’ equity	742.6	668.7
Parent Company
Assets
Investment in wholly owned subsidiary	147	300.8
Deferred tax asset (Note 4)	1.8	2
Total assets	148.8	302.8
Liabilities and Stockholders’ Equity
Total liabilities	0	0
Redeemable Convertible Preferred Stock (Note 3)	0	216.8
Stockholders' Equity:
Common stock, par value $0.01; 1,000,000,000 shares authorized; 39,597,532 and 14,259,998 shares issued, and 39,576,621 and 14,250,111 shares outstanding at January 1, 2017 and January 3, 2016, respectively	0.4	0.1
Additional paid-in capital	219.3	100.5
Accumulated deficit	(69.7)	(13.4)
Accumulated other comprehensive income	(1.2)	(1.2)
Total stockholders’ equity	148.8	86
Total liabilities and stockholders’ equity	$ 148.8	$ 302.8

Schedule I - SiteOne Landscap75

Schedule I - SiteOne Landscape Supply, Inc.’s Condensed Financial Statements - Condensed Balance Sheets (Parenthetical) (Details) - $ / shares	Jan. 01, 2017	Jan. 03, 2016
Condensed Balance Sheet Statements, Captions [Line Items]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	39,597,532	14,259,998
Common stock, shares outstanding	39,576,621	14,250,111
Parent Company
Condensed Balance Sheet Statements, Captions [Line Items]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	39,597,532	14,259,998
Common stock, shares outstanding	39,576,621	14,250,111

Schedule I - SiteOne Landscap76

Schedule I - SiteOne Landscape Supply, Inc.’s Condensed Financial Statements - Condensed Statements of Operations and Comprehensive Income (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2017	Jan. 03, 2016	Dec. 28, 2014
Condensed Income Statement and Comprehensive Income Statement [Line Items]
Net income before taxes	$ 51.9	$ 48.4	$ 36.1
Income tax (benefit) expense (Note 4)	21.3	19.5	14.4
Net income	30.6	28.9	21.7
Other comprehensive loss, net of tax	0	(0.8)	(0.4)
Comprehensive income	30.6	28.1	21.3
Parent Company
Condensed Income Statement and Comprehensive Income Statement [Line Items]
Equity in net income of subsidiary	30.6	28.9	21.7
Net income before taxes	30.6	28.9	21.7
Income tax (benefit) expense (Note 4)	0	0	0
Net income	30.6	28.9	21.7
Other comprehensive loss, net of tax	0	(0.8)	(0.4)
Comprehensive income	$ 30.6	$ 28.1	$ 21.3

Schedule I - SiteOne Landscap77

Schedule I - SiteOne Landscape Supply, Inc.’s Condensed Financial Statements - Condensed Statement of Cash Flows (Details) - USD ($) $ in Millions	May 02, 2016	Jan. 01, 2017	Jan. 03, 2016	Dec. 28, 2014
Cash Flows from Operating Activities:
Net income (loss)		$ 30.6	$ 28.9	$ 21.7
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Net Cash Provided By Operating Activities		72.9	71	52.7
Cash Flows from Investing Activities:
Net Cash Used In Investing Activities		(74.9)	(111)	(26.9)
Cash Flows from Financing Activities:
Special cash dividend	$ (176)	(176)	0	0
Other dividends paid		(13)	0	0
Other financing activities		(2.1)	0	0
Net Cash Provided By (Used In) Financing Activities		(1.8)	49.7	(34.2)
Net Change In Cash		(3.8)	9.5	(8.7)
Cash and cash equivalents:
Beginning		20.1	10.6	19.3
Ending		16.3	20.1	10.6
Parent Company
Cash Flows from Operating Activities:
Net income (loss)		30.6	28.9	21.7
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Equity in net income of subsidiary		(30.6)	(28.9)	(21.7)
Distribution from subsidiary		49.6
Net Cash Provided By Operating Activities		49.6	0	0
Cash Flows from Investing Activities:
Distribution received from subsidiary		142.2	0	0
Net Cash Used In Investing Activities		142.2	0	0
Cash Flows from Financing Activities:
Special cash dividend		(176)	0	0
Other dividends paid		(13)	0	0
Other financing activities		(2.8)	0	0
Net Cash Provided By (Used In) Financing Activities		(191.8)	0	0
Net Change In Cash		0	0	0
Cash and cash equivalents:
Beginning		0	0	0
Ending		$ 0	$ 0	$ 0

Schedule I - SiteOne Landscap78

Schedule I - SiteOne Landscape Supply, Inc.’s Condensed Financial Statements - Notes to Condensed Parent Company Only Financial Statements (Details)	May 16, 2016shares	May 02, 2016USD ($)	Dec. 29, 2013USD ($)	Dec. 23, 2013USD ($)shares	Jan. 01, 2017USD ($)	Jan. 03, 2016USD ($)	Dec. 28, 2014USD ($)
Temporary Equity [Line Items]
Special cash dividend		$ 176,000,000			$ 176,000,000	$ 0	$ 0
Amount of beneficial conversion feature recognized					0
Special cash dividend paid to preferred stockholders					112,400,000	0	0
Increase (Decrease) in Temporary Equity [Roll Forward]
Redeemable convertible preferred stock, beginning balance					216,800,000
Cumulative Dividends paid-in-kind during the period					13,000,000	24,200,000	18,600,000
Redeemable convertible preferred stock, ending balance					0	216,800,000
Deferred tax assets, transaction costs					$ 2,300,000	3,600,000
Redeemable Convertible Preferred Stock
Temporary Equity [Line Items]
Conversion ratio					116.18
Dividend rate (in percent)					12.00%
Special cash dividend		112,400,000
Special cash dividend paid to preferred stockholders						18,600,000
Increase (Decrease) in Temporary Equity [Roll Forward]
Redeemable convertible preferred stock, beginning balance					$ 216,800,000	192,600,000	174,000,000
Cumulative Dividends paid-in-kind during the period						24,200,000	18,600,000
Shares converted to Common Stock					(216,800,000)
Redeemable convertible preferred stock, ending balance			$ 174,000,000		0	216,800,000	192,600,000
Parent Company
Temporary Equity [Line Items]
Equity interest issued, percentage of outstanding stock				40.00%
Special cash dividend					176,000,000	0	0
Increase (Decrease) in Temporary Equity [Roll Forward]
Redeemable convertible preferred stock, beginning balance					216,800,000
Redeemable convertible preferred stock, ending balance					$ 0	216,800,000
Parent Company | Redeemable Convertible Preferred Stock
Temporary Equity [Line Items]
Equity interest issued, percentage of outstanding stock				60.00%
Conversion ratio					116.18
Dividend rate (in percent)					12.00%
Increase (Decrease) in Temporary Equity [Roll Forward]
Redeemable convertible preferred stock, beginning balance					$ 216,800,000	192,600,000	174,000,000
Cumulative Dividends paid-in-kind during the period						24,200,000	18,600,000
Shares converted to Common Stock					216,800,000
Redeemable convertible preferred stock, ending balance			174,000,000		0	216,800,000	$ 192,600,000
Common stock | IPO
Temporary Equity [Line Items]
Shares of common stock issued as a result of conversion of stock (shares) | shares	25,303,164
Common stock | IPO | Parent Company
Temporary Equity [Line Items]
Shares of common stock issued as a result of conversion of stock (shares) | shares	25,303,164
SiteOne Landscape Supply Holding, LLC
Temporary Equity [Line Items]
Percentage of ownership of subsidiaries				100.00%
SiteOne Landscape Supply Holding, LLC | Parent Company
Temporary Equity [Line Items]
Percentage of ownership of subsidiaries				100.00%
CD&R | Redeemable Convertible Preferred Stock
Temporary Equity [Line Items]
Special cash dividend		112,400,000
CD&R | Parent Company | Redeemable Convertible Preferred Stock
Temporary Equity [Line Items]
Special cash dividend		$ 112,400,000
CD&R | Redeemable Convertible Preferred Stock
Temporary Equity [Line Items]
Equity interest issued, percentage of outstanding stock				60.00%
Equity interest issued, value				$ 174,000,000
Equity issued or issuable, number of shares | shares				174,000
Conversion ratio				116.18
CD&R | Parent Company
Increase (Decrease) in Temporary Equity [Roll Forward]
Transaction expenses			9,800,000
Transaction expenses not deductible for tax purposes			3,700,000
Tax deductible transaction expenses			6,100,000
Deferred tax assets, transaction costs			$ 2,200,000		1,800,000
Amortized transaction costs					400,000	400,000
Amount of deferred tax assets amortized					$ 200,000	$ 100,000
CD&R | Parent Company | Redeemable Convertible Preferred Stock
Temporary Equity [Line Items]
Equity interest issued, value				$ 174,000,000
Equity issued or issuable, number of shares | shares				174,000
CD&R | Common stock
Temporary Equity [Line Items]
Equity interest issued, percentage of outstanding stock				40.00%
Equity issuable if converted (shares) | shares				20,200,000
CD&R | Common stock | Parent Company
Temporary Equity [Line Items]
Equity interest issued, percentage of outstanding stock				60.00%
Equity issuable if converted (shares) | shares				20,200,000