Forterra (FRTA) 10-Q 15 Nov 16 2016 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2016	Nov. 11, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	Forterra, Inc.
Entity Central Index Key	1,678,463
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Document Type	10-Q
Document Period End Date	Sep. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding		63,926,374

Condensed Combined Statements o

Condensed Combined Statements of Operations - Forterra Building Products - USD ($) $ in Thousands	2 Months Ended	3 Months Ended		7 Months Ended	9 Months Ended
	Mar. 13, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2015	Sep. 30, 2016
Successor
Net sales		$ 480,145	$ 241,415	$ 492,730	$ 1,120,287
Cost of goods sold		371,123	196,139	424,544	880,494
Gross profit		109,022	45,276	68,186	239,793
Selling, general & administrative expenses		(66,059)	(45,119)	(92,835)	(164,681)
Impairment and restructuring charges		(555)	(598)	(941)	(578)
Earnings from equity method investee		4,146	2,946	6,718	9,014
Other operating income (expense)		1,940	(1,621)	2,309	4,473
Operating expenses, including earnings from equity method investments		(60,528)	(44,392)	(84,749)	(151,772)
Income (loss) from operations		48,494	884	(16,563)	88,021
Interest expense		(31,756)	(13,122)	(28,673)	(73,885)
Other income (expense), net		(216)	0	(140)	(1,393)
Income (loss) before income taxes		16,522	(12,238)	(45,376)	12,743
Income tax (expense) benefit		(8,154)	(2,729)	(4,308)	28,378
Net income (loss)		$ 8,368	$ (14,967)	$ (49,684)	$ 41,121
Predecessor
Net sales	$ 132,620
Cost of goods sold	117,831
Gross profit	14,789
Selling, general & administrative expenses	(21,683)
Impairment and restructuring charges	(542)
Earnings from equity method investee	67
Other operating income (expense)	994
Operating expenses, including earnings from equity method investments	(21,164)
Income (loss) from operations	(6,375)
Interest expense	(84)
Other income (expense), net	(39)
Income (loss) before income taxes	(6,498)
Income tax (expense) benefit	742
Net income (loss)	$ (5,756)

Condensed Combined Statements 3

Condensed Combined Statements of Comprehensive Income (Loss) - Forterra Building Products - USD ($) $ in Thousands	2 Months Ended	3 Months Ended		7 Months Ended	9 Months Ended
	Mar. 13, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2015	Sep. 30, 2016
Successor
Net income (loss)		$ 8,368	$ (14,967)	$ (49,684)	$ 41,121
Actuarial gains on defined benefit plans, net of tax		0	0	0	0
Unrealized gain (loss) on derivative activities, net of tax		174	539	951	(1,253)
Foreign currency translation adjustment		621	(2,574)	(7,900)	5,404
Comprehensive income (loss)		$ 9,163	$ (17,002)	$ (56,633)	$ 45,272
Predecessor
Net income (loss)	$ (5,756)
Actuarial gains on defined benefit plans, net of tax	2,645
Unrealized gain (loss) on derivative activities, net of tax	0
Foreign currency translation adjustment	(19,751)
Comprehensive income (loss)	$ (22,862)

Condensed Combined Balance Shee

Condensed Combined Balance Sheets - USD ($)	Sep. 30, 2016	Jun. 21, 2016	Dec. 31, 2015
Forterra Building Products | Successor
Current assets
Cash and cash equivalents	$ 36,217,000		$ 43,590,000
Receivables, net	288,636,000		118,959,000
Inventories	310,653,000		210,615,000
Other current assets	20,639,000		2,844,000
Total current assets	656,145,000		376,008,000
Non-current assets
Property, plant and equipment, net	646,719,000		388,924,000
Goodwill	421,994,000		75,537,000
Intangible assets, net	268,949,000		26,062,000
Investment in equity method investee	57,503,000		56,289,000
Deferred tax assets	0		3,087,000
Derivative assets	0		9,093,000
Other long-term assets	0		3,875,000
Total assets	2,051,310,000		938,875,000
Current liabilities
Trade payables	148,449,000		96,486,000
Accrued liabilities	72,378,000		55,628,000
Deferred revenue	14,018,000		19,498,000
Current portion of long-term debt	0		2,191,000
Total current liabilities	234,845,000		173,803,000
Non-current liabilities
Senior Term Loan	1,000,842,000		467,192,000
Junior Term Loan	237,624,000		236,446,000
Revolving credit facility	22,285,000		0
Financing obligation	210,429,000		0
Deferred tax liabilities	119,522,000		2,365,000
Other long-term liabilities	19,588,000		6,754,000
Derivative liabilities	1,788,000		0
Total liabilities	1,846,923,000		886,560,000
Commitments and Contingencies (Note 13)
Equity
Contributed capital	246,669,000		139,869,000
Accumulated other comprehensive loss	(617,000)		(4,768,000)
Retained deficit	(41,665,000)		(82,786,000)
Total shareholder's equity	204,387,000		52,315,000
Total liabilities and shareholders' equity	2,051,310,000		$ 938,875,000
Forterra Inc.
Non-current assets
Total assets	0	$ 0
Equity
Common stock	10	10
Due from shareholder	(10)	(10)
Total shareholder's equity	$ 0	$ 0

Condensed Combined Balance She5

Condensed Combined Balance Sheets (Parenthetical) - Forterra Inc. - $ / shares	Sep. 30, 2016	Jun. 21, 2016
Common shares, par value (in usd per share)	$ 0.001	$ 0.001
Common shares, authorized (in shares)	190,000,000	190,000,000
Common shares, issued (in shares)	41,619,472	41,619,472
Common shares, outstanding (in shares)	41,619,472	41,619,472

Condensed Combined Statements 6

Condensed Combined Statements of Cash Flow - USD ($) $ in Thousands	2 Months Ended	7 Months Ended	9 Months Ended
	Mar. 13, 2015	Sep. 30, 2015	Sep. 30, 2016
Forterra Building Products
CASH FLOWS FROM FINANCING ACTIVITIES
Deferred transaction costs on failed sale-leaseback			$ (6,600)
Capital contribution from parent	$ 0	$ 0	0
Forterra Building Products | Successor
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)		(49,684)	41,121
Adjustments to reconcile net income/ (loss) to net cash provided by (used in) operating activities:
Depreciation & amortization expense		20,373	71,049
Loss on disposal of property, plant and equipment		373	1,169
Amortization of debt discount and issuance costs		3,193	6,393
Earnings from equity method investee		(6,718)	(9,014)
Distributions from equity method investee		5,250	7,800
Unrealized foreign currency (gains) losses, net		(3,640)	1,606
Provision (recoveries) for doubtful accounts		1,076	(1,235)
Deferred taxes		0	(51,846)
Other non-cash items		0	45
Change in assets and liabilities:
Receivables, net		(28,616)	(61,591)
Inventories		49,923	18,370
Other assets		(1,066)	(7,973)
Accounts payable and accrued liabilities		69,242	7,854
Deferred revenue		7,646	(5,643)
Other long-term assets & liabilities		3,314	12,767
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES		70,666	30,872
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property, plant and equipment		(8,113)	(27,043)
Assets and liabilities acquired, Sherman-Dixie, net		0	(66,751)
Assets and liabilities acquired, U.S. Pipe, net		0	(775,110)
Assets and liabilities acquired, Bio Clean, net		0	(30,610)
Assets and liabilities acquired from HeidelbergCement, net		(640,428)	0
NET CASH USED IN INVESTING ACTIVITIES		(648,541)	(899,514)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from failed sale-leaseback		0	216,280
Deferred transaction costs on failed sale-leaseback		0	(6,492)
Payment of debt issuance costs		(20,479)	(10,638)
Payment of equity issuance costs		0	(6,669)
Proceeds from settlement of derivatives		0	6,546
Capital contribution from parent		167,482	402,127
Payments for return of contributed capital		(30,621)	(363,582)
Other financing activities		0	0
NET CASH PROVIDED BY FINANCING ACTIVITIES		611,012	860,219
Effect of exchange rate changes on cash		(3,688)	1,050
Net change in cash and cash equivalents		29,449	(7,373)
Cash and cash equivalents, beginning of period		0	43,590
Cash and cash equivalents, end of period	0	29,449	36,217
SUPPLEMENTAL DISCLOSURES:
Cash interest paid		17,057	51,476
Net payments made on behalf of the Company by affiliates		503	16,988
Repayments on Revolver by Parent		0	51,438
Fair value changes of derivatives in other comprehensive income, net		951	(1,253)
Forterra Building Products | Successor | Senior Notes
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from debt, net of discount		248,505	548,400
Payments on debt		(3,175)	(2,191)
Forterra Building Products | Successor | Junior Term Loan
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from debt, net of discount		244,300	0
Forterra Building Products | Successor | Line of Credit
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from debt, net of discount		35,619	131,611
Payments on debt		(30,619)	$ (55,173)
Forterra Building Products | Predecessor
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	(5,756)
Adjustments to reconcile net income/ (loss) to net cash provided by (used in) operating activities:
Depreciation & amortization expense	6,894
Loss on disposal of property, plant and equipment	0
Amortization of debt discount and issuance costs	0
Earnings from equity method investee	(67)
Distributions from equity method investee	0
Unrealized foreign currency (gains) losses, net	(26)
Provision (recoveries) for doubtful accounts	(31)
Deferred taxes	2,749
Other non-cash items	(1,831)
Change in assets and liabilities:
Receivables, net	(7,520)
Inventories	(20,160)
Other assets	(855)
Accounts payable and accrued liabilities	(20,119)
Deferred revenue	(1,068)
Other long-term assets & liabilities	(434)
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	(48,224)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property, plant and equipment	(2,762)
Assets and liabilities acquired, Sherman-Dixie, net	0
Assets and liabilities acquired, U.S. Pipe, net	0
Assets and liabilities acquired, Bio Clean, net	0
Assets and liabilities acquired from HeidelbergCement, net	0
NET CASH USED IN INVESTING ACTIVITIES	(2,762)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from failed sale-leaseback	0
Deferred transaction costs on failed sale-leaseback	0
Payment of debt issuance costs	0
Payment of equity issuance costs	0
Proceeds from settlement of derivatives	0
Capital contribution from parent	60,910
Payments for return of contributed capital	0
Other financing activities	(3)
NET CASH PROVIDED BY FINANCING ACTIVITIES	60,907
Effect of exchange rate changes on cash	(130)
Net change in cash and cash equivalents	9,791
Cash and cash equivalents, beginning of period	42	$ 9,833
Cash and cash equivalents, end of period	9,833
SUPPLEMENTAL DISCLOSURES:
Cash interest paid	0
Net payments made on behalf of the Company by affiliates	0
Repayments on Revolver by Parent	0
Fair value changes of derivatives in other comprehensive income, net	0
Forterra Building Products | Predecessor | Senior Notes
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from debt, net of discount	0
Payments on debt	0
Forterra Building Products | Predecessor | Junior Term Loan
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from debt, net of discount	0
Forterra Building Products | Predecessor | Line of Credit
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from debt, net of discount	0
Payments on debt	$ 0

Organization and description of

Organization and description of the business	9 Months Ended
	Sep. 30, 2016
Organization And Description Of Business [Line Items]
Organization and description of the business	Organization and description of the business Forterra, Inc. (the "Company"), a Delaware corporation, was formed on June 21, 2016. The initial stockholder of the Company was LSF9 Stardust Holdings, L.P., which held all of the authorized, issued and outstanding shares of common stock. The Company was formed to hold the ownership interests of Forterra Building Products and its subsidiaries (together, the "Successor Entities"). On October 6, 2016, the Company filed an Amended and Restated Certificate of Incorporation which increased the number of authorized shares of common stock from 1,000 with a par value of $0.01 per share to 190,000,000 with a par value of $0.001 per share, and, immediately after which, effected a 41,619.472 for one stock split of its issued and outstanding common stock previously approved by the Company's Board of Directors. Following the stock split there were 41,619,472 shares of common stock outstanding. Prior to the consummation of the Company's initial public offering of its common stock (the "Offering"), LSF9 Concrete Holdings Ltd. ("LSF9"), an indirect wholly owned subsidiary of Lone Star Fund IX (U.S.), L.P. (along with its affiliates and associates, but excluding the Company and other companies that it owns as a result of its investment activity, "Lone Star") distributed its brick operations in the United States and Eastern Canada to an affiliate of Lone Star (the "Brick Disposition"). Following the Brick Disposition and prior to the consummation of the Offering, the remaining building products operations of LSF9 in the United States and Eastern Canada were transferred to Forterra, Inc. in an internal reorganization under common control transaction (the "Reorganization"). Following the Reorganization but prior to the consummation of the Offering, Forterra, Inc. was a wholly owned subsidiary of Forterra US Holdings, LLC, which is indirectly wholly owned by LSF9. Each of LSF9, Forterra US Holdings, LLC and Forterra, Inc. are affiliates of Lone Star. On October 25, 2016, the Company completed the Offering, in which it offered 18,420,000 shares of common stock at a public offering price of $18.00 per share. The Company received net proceeds from the Offering of $313.3 million , net of underwriting discounts and commissions and before deducting offering expenses, $296.0 million of which was used to repay indebtedness of the Successor Entities.
Forterra Building Products
Organization And Description Of Business [Line Items]
Organization and description of the business	Organization and description of the business Description of the business, the offering and reorganization Forterra Building Products (“Forterra” or the “Successor”) is involved in the manufacturing, sale and distribution of building materials in the United States (‘‘U.S.’’) and Canada. Forterra’s primary products are concrete drainage pipe, precast concrete structures, water transmission pipe used in drinking and wastewater systems, and bricks. These products are used in the residential, infrastructure and non-residential sectors of the construction industry. Forterra, Inc., a Delaware corporation, was formed on June 21, 2016 to hold the interest in the Successor following the Reorganization (as defined below). On October 25, 2016, Forterra, Inc. completed an initial public offering of its common stock (the "Offering"), in which it offered 18,420,000 shares of common stock at a public offering price of $18.00 per share. Forterra, Inc. received net proceeds from the Offering of $313.3 million , net of underwriting discounts and commissions and before deducting offering expenses, $296.0 million of which was used to repay indebtedness. Prior to the consummation of the Offering, LSF9 Concrete Holdings Ltd. ("LSF9"), an indirect wholly owned subsidiary of Lone Star Fund IX (U.S.), L.P. (along with its affiliates and associates, but excluding the Company and other companies that it owns as a result of its investment activity, "Lone Star") distributed its brick operations in the United States and Eastern Canada to an affiliate of Lone Star (the "Brick Disposition"). Following the Brick Disposition and prior to the consummation of the Offering, the remaining building products operations of LSF9 in the United States and Eastern Canada, were transferred to Forterra, Inc. in an internal reorganization under common control transaction (the "Reorganization"). Following the Reorganization but prior to the consummation of the Offering, Forterra, Inc. was a wholly owned subsidiary of Forterra US Holdings, LLC, which is indirectly wholly owned by LSF9. Each of LSF9, Forterra US Holdings, LLC and Forterra, Inc. are affiliates of Lone Star. Basis of Presentation - Successor Forterra includes indirect wholly-owned subsidiaries of LSF9. Lone Star, through its wholly-owned subsidiary LSF9, acquired Forterra on March 13, 2015 (the “Acquisition”). LSF9, which was formed on February 6, 2015 for the purpose of acquiring Forterra, had no operations prior to the date of the Acquisition. The legal entities that comprise Forterra are domiciled in the U.S. and Canada. Prior to the Acquisition, the entities comprising Forterra which were acquired by Lone Star were indirect wholly-owned subsidiaries of HeidelbergCement A.G. (“HC” or “Parent”), a publicly listed company in Germany, encompassing HC's North American building products operations (“BP NAM" or the “Predecessor”). LSF9 acquired Forterra in a business combination which also included the acquisition of HC’s U.K.-based building products operations for a total initial purchase price of $1.33 billion cash, including customary working capital adjustments and a possible earn-out of up to $100.0 million . The acquisition of BP NAM and HC's UK-based building products was funded with an equity investment of $432.3 million and third-party debt in the amount of $940.0 million . In the accompanying financial information, Successor refers to Forterra and Predecessor refers to BP NAM. The term “Company” is used throughout the combined financial statements and applies to either the Predecessor or the Successor. The Successor’s combined financial statements include certain assets and liabilities historically held at LSF9, including the proportionate debt and related interest expense incurred by LSF9 to acquire the Company that Forterra is obligated to pay. The Company's portion of Lone Star's initial $432.3 million equity investment is $167.5 million . The Company’s allocated portion of the $940.0 million of third party debt used to finance the Acquisition is $515.5 million . The remaining $424.5 million of the debt was allocated to affiliates of LSF9 that are not included in these financial statements based on the amounts affiliates of LSF9 have fully repaid. The Company and the affiliates of LSF9 were co-obligors and jointly and severally liable under the terms of the initial credit agreements. In April of 2016, the Company’s affiliate co-obligors were released from joint and several liability under the credit agreements and the Company is consequently the sole source of repayment for its $515.5 million share of the initial obligation under the credit agreements. See discussion of the joint and several obligations in Note 9, Debt and deferred financing costs. Recent Transactions A number of transactions have been completed since the Acquisition. These transactions include: • Cretex Acquisition - On October 1, 2015, Forterra acquired Cretex for aggregate consideration of $245.1 million (the "Cretex Acquisition"). Cretex is a manufacturer of concrete pipe, box culverts, concrete precast drainage structures, pre-stressed bridge components and ancillary precast products in the Upper Midwestern United States. The Cretex Acquisition was financed with borrowings on LSF9's senior term loan and cash on hand. • Sherman-Dixie Acquisition - On January 29, 2016, Forterra acquired substantially all the assets of Sherman-Dixie Concrete Industries (“Sherman-Dixie”) for aggregate consideration of $66.8 million (the "Sherman-Dixie Acquisition"). Sherman-Dixie is a manufacturer of precast concrete structures operating in Kentucky, Tennessee, Alabama and Indiana. The Sherman Dixie Acquisition was financed with borrowings on LSF9’s revolving credit facility. • Roof Tile Divestiture - On April 12, 2016, Forterra sold its roof tile business for aggregate consideration of $10.5 million , subject to customary working capital adjustments (the "Roof Tile Divestiture"). • U.S. Pipe Acquisition - On April 15, 2016, Forterra acquired all of the stock of USP Holdings Inc. (“USP”) for a purchase price of $775.1 million , subject to customary working capital adjustments (the "USP Acquisition"). USP is a manufacturer of water transmission pipe servicing residential, commercial and infrastructure customers. The USP Acquisition was financed with proceeds from a capital contribution, borrowings on LSF9's revolving credit facility and cash on hand. • Bio Clean Acquisition - On August 4, 2016, Forterra acquired all of the stock of Bio Clean Environmental Services, Inc. and Modular Wetland Systems, Inc. (together, "Bio Clean") for aggregate consideration of $30.6 million (the "Bio Clean Acquisition"). Bio Clean designs and sells storm water management systems that meet the requirements of local regulatory bodies regulating storm water quality and owns technologies relating to drainage and storm water management. The Bio Clean Acquisition was financed with cash on hand. • Bricks Disposition - On August 23, 2016, an affiliate of Lone Star entered into an agreement with an unaffiliated third party to contribute Forterra's bricks business to a newly formed joint venture with the unaffiliated third party (the "Bricks Joint Venture"). In exchange for the contribution of the bricks business, an affiliate of Lone Star received a 50% interest in the Bricks Joint Venture. On October 17th, 2016, Forterra distributed its bricks business to an affiliate of Lone Star (the "Bricks Disposition"). Following the Bricks Disposition, Forterra no longer had any relation to or business affiliation with its former bricks business or the Bricks Joint Venture other than contractual arrangements regarding certain limited transition services, the temporary use of the “Forterra” name, and a short-term loan which has subsequently been repaid in full. The Company will incur tax liabilities of approximately $32.3 million as a result of the Brick Disposition which will be recognized as a charge to income in the fourth quarter. This transaction qualifies as a reorganization of businesses under common control as set forth in the Financial Accounting Standards Board's ("FASB") Accounting Standards Codification ("ASC") 805, Business Combinations and, as such, will first be reflected in the Company's financial statements covering the date on which the transaction occurred. As of the disposition date, the carrying value of net assets related to the brick business will be removed from the Company's balance sheet and recognized as an equity distribution. Also, beginning in the fourth quarter of 2016, the Company will reclassify the operations of the Company's then-former brick business to discontinued operations for all periods presented on the statement of operations. • J&G Acquisition - On October 14, 2016, Forterra acquired J&G Concrete Operations, LLC ("J&G") for aggregate consideration of $32.0 million , subject to customary working capital adjustments (the "J&G Acquisition"). J&G manufactures concrete pipe, box culverts and special fittings in North Texas. The J&G Acquisition was financed with borrowings on LSF9's revolving credit facility. • Precast Concepts Acquisition - On October 14, 2016, Forterra acquired the business of Precast Concepts, LLC ("Precast Concepts") for aggregate consideration of $97.1 million , subject to customary working capital adjustments (the "Precast Concepts Acquisition"). Precast Concepts manufactures concrete pipe, box culverts, storm detention systems and other precast concrete and related products in Colorado through its three facilities. The Precast Concepts Acquisition was financed with borrowings on LSF9's revolving credit facility. The financial statements contained herein have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”). The combined financial statements include the accounts of the Company. All intercompany transactions among the Successor entities have been eliminated.

Summary of significant accounti

Summary of significant accounting policies	9 Months Ended
	Sep. 30, 2016
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Summary of significant accounting policies	Summary of significant accounting policies Basis of presentation The accompanying balance sheets are prepared in accordance with generally accepted accounting principles in the United States of America ("U.S. GAAP") . Statements of operations, cash flows and shareholder's equity are not presented as there was no activity from the date of inception through September 30, 2016. The preparation of the financial statements in conformity with U.S. GAAP requires management to make estimates or assumptions that affect the reported amounts and disclosures in the financial statements. Actual future results could differ from these estimates and assumptions. Offering and debt issuance costs In connection with the Offering and the related debt refinancing (the "Refinancing"), Forterra Building Products incurred legal, accounting, and related costs of approximately $42 million , which were paid by the Company following the completion of the Offering on October 25, 2016. Such direct and incremental costs attributable to the Offering and the Refinancing will be recorded as a reduction of the equity proceeds or offset against the carrying amount of the debt, respectively.
Forterra Building Products
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Summary of significant accounting policies	Summary of significant accounting policies General The condensed combined financial statements have been prepared in accordance with U.S. GAAP and on the same basis as the Company's audited combined financial statements as of December 31, 2015. The condensed combined balance sheet as of September 30, 2016 and the condensed combined statements of operations, comprehensive income (loss) and cash flows for the periods presented herein reflect all adjustments that are of a normal recurring nature and are necessary for a fair statement of the results of the periods shown. Certain information and note disclosures normally included in annual financial statements have been condensed or omitted pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). These unaudited condensed combined financial statements should be read in conjunction with the audited combined financial statements as provided in Forterra, Inc.'s Prospectus dated October 19, 2016, filed with the SEC on October 21, 2016. The results and trends in these interim financial statements may not be indicative of results for the full year or for any future period. Basis of Presentation - Predecessor Description of Business - Predecessor The legal entities comprising BP NAM were a component of the North American operating segment of HC and consist of U.S. operating entities that were directly owned by Lehigh Hanson, Inc. (‘‘LHI’’), a U.S. holding company, and Canadian operating entities that were directly owned by Hanson America Holdings (4), Ltd., a U.K. holding company. These financial statements are labeled as predecessor because they reflect the combined predecessor historical results of operations, financial position and cash flows of BP NAM, as they were historically managed under the control of HC, in conformity with U.S. GAAP. All intracompany transactions occurring between the predecessor entities have been eliminated. Certain transactions between the Company and HC have been included in these combined predecessor financial statements and are considered to be effectively settled at the time the transaction is recorded. The total net effect of the settlement of these transactions is reflected in the combined predecessor statements of shareholder's equity and Parent company net investment as net transfers (to)/from Parent, in the combined predecessor statements of cash flows as a financing activity and in the combined predecessor balance sheet as Parent company net investment. HC used a centralized approach to cash management and financing of its operations. Historically, the majority of the Predecessor's cash was transferred to HC daily and the Company was dependent on HC funding of the Company’s operating and investing activities as needed. This arrangement is not reflective of the manner in which the Company would have been able to finance its operations had it been a stand-alone business separate from HC during the periods presented. Cash transfers to and from HC's cash management accounts are reflected within Parent company net investment. The combined predecessor financial statements include certain assets and liabilities that have historically been held at the HC corporate level but are specifically identifiable or otherwise allocable to the Company. The cash and cash equivalents held by HC at the corporate level are not specifically identifiable to the Company and therefore were not allocated for any of the periods presented. Cash and cash equivalents in the combined predecessor balance sheets represent cash held locally by operations included in the combined predecessor financial statements. HC third-party debt, and the related interest expense, has not been allocated for any of the periods presented as the Company was not the legal obligor of the debt and HC's borrowings were not directly attributable to these operations. The historical costs and expenses reflected in the combined predecessor financial statements include an allocation for certain corporate functions historically provided by HC or its wholly-owned subsidiaries. Substantially all of the Company’s senior management were employed by HC and certain functions critical to the Company’s operations were centralized and managed by HC. Historically, the centralized functions have included executive senior management, financial reporting, financial planning and analysis, accounting, shared services, information technology, tax, risk management, treasury, legal, human resources, land management, and strategy and development. Additionally, the Company resided in office space provided by affiliates of HC. The cost of each of these services has been allocated to the Company on the basis of the Company’s relative net sales or head count as compared to that of HC depending upon which allocation methodology is more meaningful for each service. The Company and HC believe that these allocations reasonably reflect the utilization of services provided and benefits received. However, they may differ from the cost that would have been incurred had the Company operated as a stand-alone company for the periods presented or will be incurred by the Successor. Estimating actual costs that would have been incurred if the Company had been a stand-alone company is not practicable and would depend on multiple factors, including organizational structure and strategic decisions made in various areas, including legal services, accounting and finance services, human resources, marketing and contract support, customer support, treasury, facility and other corporate and infrastructural services. Income taxes have been accounted for in these financial statements on a separate-return basis. Recent Accounting Guidance Adopted In March 2015, the FASB issued ASU 2015-02, Consolidation (Topic 810), Amendments to the Consolidation Analysis , changing the analysis that a reporting entity must perform when deciding to consolidate a legal entity. This amendment changes the evaluation of whether limited partnerships are variable interest entities or voting interest entities and eliminates the presumption that a general partner should consolidate a limited partnership. All legal entities are subject to reevaluation under the revised consolidation model. The amendment is effective for fiscal years and interim periods beginning after December 15, 2015 and can be applied either retrospectively to each period presented or as a cumulative-effect adjustment as of the beginning of the period of adoption. In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern, defining when and how companies are required to disclose going concern uncertainties, which must be evaluated each interim and annual period. Specifically, it requires management to determine whether substantial doubt exists regarding the entity’s going concern presumption. Substantial doubt about an entity’s ability to continue as a going concern exists when relevant conditions and events, considered in the aggregate, indicate that it is probable that the entity will be unable to meet its obligations as they become due within one year after the date the financial statements are issued. If substantial doubt exists, certain disclosures are required. The provisions of this ASU are effective for annual periods ending after December 15, 2016 and to annual and interim periods thereafter. Early adoption is permitted. The ASU should be applied on a prospective basis. In September 2015, the FASB issued ASU 2015-16, Business Combinations (Topic 805) . Topic 805 requires an acquirer to retrospectively adjust provisional amounts recognized in a business combination during the measurement period. To simplify the accounting for adjustments made to provisional amounts, the amendments in this update require that the acquirer recognize adjustments to provisional amounts that are identified during the measurement-period in the reporting period in which the adjustment amount is determined. The acquirer is required to also record, in the same period’s financial statements, the effect on earnings of changes in depreciation, amortization or other income effects, if any, as a result of the change to the provisional amounts, calculated as if the accounting had been completed at the acquisition date. In addition, an entity is required to present separately on the face of the income statement or disclose in the notes to the financial statements the portion of the amount recorded in current period earnings by line item that would have been recorded in previous reporting periods if the adjustment to the provisional amounts had been recognized as of the acquisition date. For public business entities, the amendments in this update are effective for fiscal years beginning after December 15, 2015, including interim periods within those fiscal years. Recent Accounting Guidance Not Yet Adopted In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606), which provides accounting guidance for all revenue arising from contracts with customers and affects all entities that enter into contracts to provide goods or services to their customers. The FASB subsequently voted to defer the application of the provisions of this standard for public companies until annual reporting periods beginning after December 15, 2017 in ASU 2015-14 Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date , including interim periods within that reporting period. The Company is currently evaluating whether this ASU will have a material impact on its combined financial statements. In July 2015, the FASB issued ASU 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory, requiring an entity to measure inventory within the scope of the ASU at the lower of cost and net realizable value. For public business entities, the amendments in this update are effective for financial statements issued for fiscal years beginning after December 15, 2016, and interim periods within those fiscal years. The Company is currently evaluating whether this ASU will have a material impact on its combined financial statements. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) , amending the existing accounting standards for lease accounting, including requiring lessees to recognize most leases on their balance sheets and making targeted changes to lessor accounting. For public business entities, the amendments in this update are effective for annual reporting periods beginning after December 15, 2018, including interim periods within those fiscal years, and early adoption is permitted as of the standard’s issuance date. ASU 2016-02 requires a modified retrospective transition approach for all leases existing at, or entered into after, the date of initial application, with an option to use certain transition relief. The Company believes this ASU will have a material impact on its combined financial statements as it will result in most of the Company’s leases and associated assets being presented on the balance sheet. In August 2016, the FASB issued ASU 2016-15 Statements of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments , providing clarifications as to the presentation and classification in the cash flows of eight specific issues, including but not limited to prepayment of debt or debt extinguishment costs and contingent consideration payments made after a business combination. For public business entities, the amendments in this update are effective for financial statements issued for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. The adoption of the ASU will impact the Company's cash flow presentation in future periods.

Business combinations

Business combinations	9 Months Ended
	Sep. 30, 2016
Forterra Building Products
Business Acquisition [Line Items]
Business combinations	Business combinations Transaction Overview – The Acquisition The Successor’s financial statements reflect the Acquisition of the Predecessor that occurred on March 13, 2015, which was accounted for as a business combination as defined by ASC 805 , Business Combinations . Certain liabilities of the Predecessor were not assumed by the Successor including, but not limited to pension liabilities, tax and insurance related liabilities and multi-employer pension liabilities. The assets acquired and liabilities assumed are recorded at their respective fair values as of the date of the Acquisition with the excess of the purchase price over those fair values recorded as goodwill. The determination of the fair values of the acquired assets and assumed liabilities required significant judgment, including estimates impacting the determination of estimated lives of tangible and intangible assets, the calculation of the fair value of inventory, property, plant and equipment, and customer related intangibles. The fair values were determined primarily using the income method using level 3 inputs as defined by ASC 820. The following table summarizes the fair values of the assets acquired and liabilities assumed by the Company at the Acquisition date: Fair Value Net working capital $ 257,368 Property, plant and equipment, net 311,191 Investment in equity method investee 56,400 Customer backlog intangible 4,500 Other assets and other liabilities (6,495 ) Net identifiable assets acquired $ 622,964 Goodwill 17,464 Consideration transferred, net of cash acquired $ 640,428 The goodwill recognized was attributable primarily to expected operating efficiencies and expansion opportunities in the business acquired. The goodwill is not expected to be deductible for tax purposes. Financing transactions Consideration to fund the Acquisition was provided by an equity investment of $167.5 million and proceeds from third-party debt, net of original discount and debt issuance costs, in the amount of $472.9 million . The financing transactions included a senior term loan in the amount of $254.9 million ( $241.7 million , net of $13.2 million of original issue discount and debt issuance costs), a junior term loan in the amount of $260.0 million ( $233.8 million , net of $26.2 million of original issue discount and debt issuance costs) and a revolving line of credit of up to $150.0 million . Funds of $0.6 million were initially drawn from the revolving line of credit at the closing date of the Acquisition. The Company incurred debt issuance costs related to the revolving line of credit in the amount of $3.2 million . Contingent Consideration As discussed in Note 1, the Acquisition included contingent consideration of up-to an additional $100.0 million based on the earnings of LSF9 for fiscal year 2015 as adjusted by the purchase agreement (“Earn-out”). The Earn-out is based on the achievement of an amount in excess of a certain minimum threshold of adjusted earnings before interest, taxes, depreciation and amortization ("Adjusted EBITDA"), as defined by the purchase agreement, for the calendar year ended December 31, 2015. The Company determined that achieving the required threshold to trigger a payout to the Seller was not probable and, therefore, the Company did not record a contingent liability related to the Earn-out as of the Acquisition date. Subsequent to year end, the Company concluded the Earn-out was not earned and, accordingly, did not record a liability as of December 31, 2015. See further discussion of the Earn-out contingency in Note 13, noting that HC is disputing the Earn-out and if LSF9 is unsuccessful in resolving the dispute, the Company could recognize a material charge to its earnings. Transaction Overview - USP Acquisition On April 15, 2016, Forterra acquired all of the stock of USP Holdings Inc. for a purchase price of $775.1 million , subject to customary working capital adjustments. All outstanding stock options of USP were settled by USP with proceeds from the acquisition and were not assumed by the Company in the transaction. The acquisition is accounted for as a business combination as defined by ASC 805. The Company allocated the purchase price to the individually identifiable assets acquired and liabilities assumed based on their estimated fair value on the date of acquisition. USP operates as part of the Company’s Water Pipe & Products reportable segment. The excess purchase price over those fair values was recorded as goodwill. The determination of fair values of the acquired assets and assumed liabilities required significant judgment, including estimates related to customer relationships, trade names and other intangibles, calculation of the fair value of property, plant and equipment and inventory. The allocation of the purchase price is preliminary and may be subject to change upon completion of the determination of the fair values of all acquired assets and liabilities. The fair values of assets and liabilities were determined using level 3 inputs as defined by ASC 820. The respective preliminary fair values of the assets acquired and liabilities assumed at the acquisition date are as follows: Fair Value Net working capital $ 149,683 Property, plant and equipment, net 246,241 Customer relationship intangible 179,491 Trade names 37,388 Patents 13,093 Other intangibles 7,659 Long-term liabilities (10,613 ) Deferred tax liabilities (160,906 ) Net identifiable assets acquired 462,036 Goodwill 313,074 Cash consideration transferred $ 775,110 The goodwill recognized was attributable primarily to expected operating efficiencies and expansion opportunities in the business acquired. The goodwill is not expected to be deductible for tax purposes. For the three and nine months ended September 30, 2016 revenues include $184.8 million and $335.1 million and income from operations include $18.8 million and $29.5 million , respectively, attributable to USP after the acquisition date. Transaction Overview - Sherman-Dixie Acquisition On January 29, 2016, Forterra completed the acquisition of all of the common stock of Sherman-Dixie for a cash purchase price of $66.8 million including customary working capital adjustments. The acquisition is accounted for as a business combination as defined by ASC 805. The Company allocated the purchase price to the individually identifiable assets acquired and liabilities assumed based on their estimated fair value on the date of acquisition. Sherman-Dixie operates as part of the Company’s Drainage Pipe & Products reportable segment. The excess purchase price over those fair values was recorded as goodwill. The determination of fair values of the acquired assets and assumed liabilities required significant judgment, including estimates related to contract backlog, calculation of the fair value of property, plant and equipment and inventory. The allocation of the purchase price is preliminary and may be subject to change upon completion of the determination of the fair values of all acquired assets and liabilities. The fair values of assets and liabilities were determined using level 3 inputs as defined by ASC 820. The respective preliminary fair values of the assets acquired and liabilities assumed at the acquisition date are as follows: Fair Value Net working capital $ 14,293 Property, plant and equipment 29,163 Customer relationship intangible 5,100 Non-compete agreement intangible 2,500 Other identifiable intangibles 900 Deferred tax liability (11,189 ) Net identifiable assets acquired 40,767 Goodwill 25,984 Consideration transferred, net of cash acquired $ 66,751 Transaction Overview - Bio Clean Acquisition On August 4, 2016, Forterra completed the acquisition of Bio Clean for $30.6 million in cash, subject to customary working capital adjustments. The respective preliminary fair values of the assets acquired and liabilities assumed at the acquisition date are as follows: Fair Value Net working capital $ 2,554 Property, plant and equipment 181 Customer relationship intangible 3,617 Non-compete agreement intangible 105 Trade names 1,065 Patents 10,444 In-Process R&D 6,699 Net identifiable assets acquired $ 24,665 Goodwill 5,945 Consideration transferred, net of cash acquired $ 30,610 Supplemental pro-forma information (unaudited) If the Company had acquired USP, Sherman-Dixie, and Bio Clean on January 1, 2016, the Company's total net sales and income from continuing operations before taxes, on a pro-forma basis for the three months and nine months ended September 30, 2016 would have been approximately $481.8 million and $1,307.1 million and $22.1 million and $13.0 million , respectively. Transaction costs For the three and nine months ended September 30, 2016, for the three months ended September 30, 2015, for the period from March 14, 2015 to September 30, 2015, and for the period from January 1, 2015 to March 13, 2015 the Company recognized aggregate transaction costs, including legal, accounting, valuation, and advisory fees, specific to the Acquisition, Cretex Acquisition, USP Acquisition, Bio Clean Acquisition and Sherman Dixie Acquisition of $840 , $8,507 , $1,920 , $15,292 , and $2,079 , respectively . These costs are recorded in the combined statements of operations within selling, general & administrative expenses. Roof Tile Divestiture On April 12, 2016, the Company entered into and closed a Stock Purchase Agreement to sell all of its ownership interest in its roof tile business for an initial price of $10.5 million subject to customary working capital adjustments. The sale of the roof tile business generated a loss of $0.8 million recorded in other income (expense), net.

Receivables, net

Receivables, net	9 Months Ended
	Sep. 30, 2016
Forterra Building Products
Accounts, Notes, Loans and Financing Receivable [Line Items]
Receivables, net	Receivables, net Receivables consist of the following at September 30, 2016 and December 31, 2015: Successor September 30, December 31, 2016 2015 Trade receivables $ 273,955 $ 108,065 Amounts billed, but not yet paid under retainage provisions 2,466 2,053 Other receivables 14,192 12,436 Total receivables $ 290,613 $ 122,554 Less: Allowance for doubtful accounts (1,977 ) (3,595 ) Receivables, net $ 288,636 $ 118,959

Inventories

Inventories	9 Months Ended
	Sep. 30, 2016
Forterra Building Products
Inventory [Line Items]
Inventories	Inventories Inventories consists of the following at September 30, 2016 and December 31, 2015: Successor September 30, December 31, 2016 2015 Finished goods $ 201,531 $ 146,635 Raw materials 103,501 53,339 Work in process 5,621 10,641 Total inventories $ 310,653 $ 210,615

Property, plant and equipment,

Property, plant and equipment, net	9 Months Ended
	Sep. 30, 2016
Forterra Building Products
Property, Plant and Equipment [Line Items]
Property, plant and equipment, net	Property, plant and equipment, net Property, plant and equipment, net consist of the following at September 30, 2016 and December 31, 2015: Successor September 30, December 31, 2016 2015 Machinery and equipment $ 386,360 $ 158,349 Land, buildings and improvements 290,820 243,496 Other equipment 3,564 1,142 Construction-in-progress 35,701 14,984 Total property, plant and equipment 716,445 417,971 Less: accumulated depreciation (69,726 ) (29,047 ) Property, plant and equipment, net $ 646,719 $ 388,924 Depreciation expense, including depreciation of assets subject to a failed sale-leaseback discussed in Note 10 Financing Obligation (Failed sale-leaseback), totaled $18,481 , $45,830 , $8,174 , $17,842 , and $6,894 , for the three and nine months ended September 30, 2016, for the three months ended September 30, 2015, for the period from March 14, 2015 to September 30, 2015 and for the period from January 1, 2015 to March 13, 2015, respectively, which is included in cost of goods sold and selling, general and administrative expenses in the combined statements of operations.

Goodwill and other intangible a

Goodwill and other intangible assets, net	9 Months Ended
	Sep. 30, 2016
Forterra Building Products
Finite-Lived Intangible Assets [Line Items]
Goodwill and other intangible assets, net	Goodwill and other intangible assets, net The table below presents goodwill by operating segment as of September 30, 2016: Drainage Pipe & Products Water Pipe & Products Bricks Other Total Successor Balance at December 31, 2015 $ 73,442 $ 2,050 $ 45 $ — $ 75,537 Sherman Dixie acquisition 25,984 — — — 25,984 U.S. Pipe acquisition — 313,074 — — 313,074 Bio Clean acquisition 5,945 — — — 5,945 Foreign currency 469 985 — — 1,454 Balance at September 30, 2016 $ 105,840 $ 316,109 $ 45 $ — $ 421,994 Intangible assets other than goodwill at September 30, 2016 included the following: Weighted average amortization period (in years) Gross carrying amount as of September 30, 2016 Accumulated amortization Net carrying value as of September 30, 2016 Customer relationships 10 $ 212,908 $ (15,225 ) $ 197,683 Trade names 5 39,153 (2,947 ) 36,206 Patents 7 23,537 (1,574 ) 21,963 Customer backlog 1 9,864 (8,248 ) 1,616 Non-compete agreements 5 6,382 (1,600 ) 4,782 In-Process R&D Indefinite-lived 6,699 — 6,699 Total intangible assets $ 298,543 $ (29,594 ) $ 268,949 Intangible assets other than goodwill at December 31, 2015 included the following: Weighted average amortization period (in years) Gross carrying amount as of December 31, 2015 Accumulated amortization Net carrying value as of December 31, 2015 Customer relationships 5 $ 24,700 $ (365 ) $ 24,335 Customer backlog 1 5,182 (3,955 ) 1,227 Trade names 2 600 (100 ) 500 Total intangible assets $ 30,482 $ (4,420 ) $ 26,062 Amortization expense totaled $12,148 , $25,219 , $1,139 , $2,531 and $0 , for the three and nine months ended September 30, 2016, for the three months ended September 30, 2015, for the period March 14, 2015 to September 30, 2015, and for the period from January 1, 2015 to March 13, 2015, respectively, which is included in cost of goods sold and selling, general and administrative expenses in the combined statements of operations.

Fair value measurement

Fair value measurement	9 Months Ended
	Sep. 30, 2016
Forterra Building Products
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value measurement	Fair value measurement The Company's financial instruments consist primarily of cash and cash equivalents, trade and other receivables, derivative instruments, accounts payable, long-term debt and accrued liabilities. The carrying value of the Company's trade receivables, other receivables, trade payables, the asset based revolver and accrued liabilities approximates fair value due to their short-term maturity. The Company may adjust the carrying amount of certain non-financial assets to fair value on a non-recurring basis when they are impaired. The estimated carrying amount and fair value of the Company’s financial instruments and other assets and liabilities measured and recorded at fair value on a recurring basis is as follows for the dates indicated: Fair value measurements at September 30, 2016 using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Fair Value September 30, 2016 Recurring: Non-current liabilities Derivative liability $ — $ 1,788 $ — $ 1,788 Fair value measurements at December 31, 2015 using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Fair Value December 31, 2015 Recurring: Non-current assets Derivative assets $ — $ 9,093 $ — $ 9,093 Liabilities and assets classified as level 2 which are recorded at fair value are valued using observable market inputs. The fair values of derivative assets and liabilities are determined using quantitative models that utilize multiple market inputs including interest rates and exchange rates to generate continuous yield or pricing curves and volatility factors to value the position. The majority of market inputs are actively quoted and can be validated through external sources, including brokers, market transactions and third-party pricing services. The fair values of derivative assets and liabilities include adjustments for market liquidity, counter-party credit quality and other instrument-specific factors, where appropriate. In addition, the Company incorporates within its fair value measurements a valuation adjustment to reflect the credit risk associated with the net position. Positions are netted by counter-parties, and fair value for net long exposures is adjusted for counter-party credit risk while the fair value for net short exposures is adjusted for the Company’s own credit risk. The estimated carrying amount and fair value of the Company’s financial instruments and liabilities for which fair value is only disclosed is as follows: Fair value measurements at September 30, 2016 using Carrying Amount September 30, 2016 Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Fair Value September 30, 2016 Non-current liabilities Senior Term Loan 1,000,842 $ — $ 1,037,016 $ — $ 1,037,016 Junior Term Loan 237,624 — 256,100 — 256,100 Financing obligation 210,429 — 217,043 — 217,043 Fair value measurements at December 31, 2015 using Carrying Amount December 31, 2015 Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Fair Value December 31, 2015 Non-current liabilities Senior Term Loan $ 469,383 $ — $ 470,543 $ — $ 470,543 Junior Term Loan 236,446 — 259,675 — 259,675 The fair value of debt is the estimated amount LSF9 would have to pay to transfer its debt, including any premium or discount attributable to the difference between the stated interest rate and market rate of interest at the balance sheet date. Fair values are supported by observable market transactions when available.

Debt and deferred financing cos

Debt and deferred financing costs	9 Months Ended
	Sep. 30, 2016
Forterra Building Products
Debt Instrument [Line Items]
Debt and deferred financing costs	Debt and deferred financing costs The Company’s debt consisted of the following: Successor September 30, December 31, 2016 2015 Senior Term Loan Credit Agreement interest at 6.50%, net of debt issue costs and original issue discount of $34,880 and $20,129, respectively $ 1,000,842 $ 469,383 Junior Term Loan Credit Agreement interest at 10.50%, net of debt issue costs and original issue discount of $22,376 and $23,554, respectively 237,624 236,446 Revolving line of credit, net of debt issue costs of $2,715 22,285 — Financing obligation, net of $6,614 of deferred transaction costs (See Note 10) 210,429 — Total debt 1,471,180 705,829 Less: current portion debt — (2,191 ) Total long-term debt $ 1,471,180 $ 703,638 In connection with the financing of the Acquisition, LSF9 entered into a Senior Term Loan Credit Agreement for borrowings of $635.0 million , a Junior Term Loan Credit Agreement for borrowings of $260.0 million , and drew $45.0 million under a $150.0 million revolving credit facility (the “Revolver”). Approximately $515.5 million is the obligation of Forterra as a joint and several obligation under ASC 405-40, Obligations Resulting from Joint and Several Liability Arrangements . See also Note 1, Basis of Presentation-Successor. In October 2015, the Company increased the size of the Senior Term Loan by $240.0 million for the Cretex Acquisition. Additionally, in April 2016, the Company's capacity on its revolving credit facility was increased to $285.0 million . In conjunction with the issuance of debt related to the Acquisition and the Cretex Acquisition, LSF9 incurred $71.6 million of debt issuance costs and debt discounts; of which $51.9 million is attributed to the Company debt obligation. The credit agreements are secured by substantially all of the assets of the Company. In April 2016, LSF9 borrowed $205.0 million on the Revolver in order to finance the USP Acquisition of which $203.4 million was repaid during April 2016 with proceeds from an affiliated entity controlled by LSF9 but not included among the legal entities that comprise the Company. In connection with the additional proceeds obtained in April 2016 which benefited the Company, under ASC 405-40 , Obligations Resulting from Joint and Several Liability Arrangements, the Company assumed an additional obligation of $203.4 million that was recognized as an increase to the Company’s allocated share of LSF9’s outstanding Senior Term Loan balance with an associated increase in debt issuance fees and discount related to the Senior Term Loan of $8.9 million . The affiliated entity was subsequently released as a co-obligor and its joint and several liability under terms of all of the 3 rd party credit agreements. On June 17, 2016, LSF9 borrowed an incremental $345.0 million on the Senior Term Loan and used the proceeds to pay a dividend of $338.3 million , net of debt issuance costs, to the shareholders of LSF9. The dividend was recorded as a return of capital. LSF9 incurred debt issuance fees and discount of $6.7 million in connection with the issuance of the debt. The incremental borrowings incur interest at the same rate as the Senior Term Loan and matures in March 2022. Under ASC 405-40 Obligations Resulting from Joint and Several Liability Arrangements , the Company recognized the full amount of the incremental borrowing, net of related issuance costs and discount, as an obligation in the combined balance sheet. The interest rate for both the Senior Term Loan and Junior Term Loan is set at LIBOR (with a 1% floor) plus a margin of 5.5% and 9.5% , respectively. The Senior Term Loan Agreement has a weighted average effective interest rate of 7.1% for the three and nine months ended September 30, 2016 and matures March 2022. The effective interest rate of the Junior Term Loan Credit Agreement was 11.8% for the period, and the debt matures March 2023. The effective interest rate includes the effects of deferred financing fees and original issue discount and premium amortization calculated using the effective interest method. At September 30, 2016, the Company’s Revolver, which matures in March 2020, had total borrowing capacity of $285.0 million , and $25.0 million outstanding. The Company incurred debt issuance costs of $3.8 million related to the Revolver. The available credit under the Revolver is limited by a borrowing base which includes a portion of the Company’s current assets. Interest is floating, based on a reference rate plus an applicable margin. The weighted average annual interest rate on the Revolver was 2.17% and 2.04% for the three and nine months ended September 30, 2016, respectively. In addition, Forterra pays a facility fee of between 25.0 and 37.5 basis points per annum based upon the utilization of the total Revolver facility. Availability under the Revolver at September 30, 2016 based on draws, and outstanding letters of credit and allowable borrowing base was $237.5 million . The Company incurred $58.3 million of cash interest expense for the nine months ended September 30, 2016, of which $6.9 million was paid by affiliates of the Company. As of September 30, 2016, minimum future principal payments on long-term debt are as follows: Total Senior Term Junior Term Revolver Financing Obligation 2016 $ — $ — $ — $ — $ — 2017 — — — — — 2018 — — — — — 2019 — — — — — 2020 25,000 — — 25,000 — Thereafter: 1,512,764 1,035,721 260,000 — 217,043 $ 1,537,764 $ 1,035,721 $ 260,000 $ 25,000 $ 217,043 Covenants, Events of Default and Provisions Under the terms of credit agreements above, LSF9 is required to comply with certain customary covenants, including among others, the limitation of indebtedness, limitations on liens, and limitations on certain cash distributions. The Revolver imposes only one financial covenant, which requires LSF9 to maintain a fixed charge coverage ratio of no less than 1.00 to 1.00 during a compliance period, which is triggered when the availability under the Revolver falls below a threshold set forth in the agreement. The fixed charge coverage ratio is the ratio of consolidated earnings before interest, depreciation, and amortization ("EBITDA") less cash payments for capital expenditures and income taxes to consolidated fixed charges (interest expense plus scheduled payments of principal on indebtedness). Lines of Credit and Other Debt Facilities The Company had stand-by letters of credit outstanding of $22.5 million as of September 30, 2016 which reduce the borrowings available under the Revolver. Joint and Several Obligations As discussed above, the Company has recorded debt on its combined balance sheet under ASC 405-40, Obligations Resulting from Joint and Several Liability Arrangements . The Company and the affiliates of LSF9 were co-obligors and jointly and severally liable under terms of the LSF9’s credit agreements. The Company’s allocated portion of the $940.0 million of third party debt used to finance the Acquisition is $515.5 million . The initial obligation of $515.5 million was reflected on the Company’s combined balance sheet at the Acquisition date as $254.9 million of Senior Term Loan, $260.0 million of Junior Term Loan and $0.6 million of Revolver obligations. The remaining $424.5 million of the debt was allocated to affiliates of LSF9 that are not included in these financial statements based on the amounts affiliates of LSF9 have fully repaid. In April of 2016, the Company’s affiliate co-obligors were released from joint and several liability under the LSF9 credit agreements. The Company is consequently the sole source of repayment for its $515.5 million share for the initial obligation under the credit agreements, as well as other obligations recorded on the balance sheet. In addition to the initial debt obligation of $515.5 million recorded by the Company additional LSF9 Senior Term Loan borrowings of $240.0 million in October 2015 were used to finance the Cretex Acquisition were allocated in full to the Company. In April 2016, LSF9 borrowed an additional $205.0 million on the Revolver to finance the USP Acquisition. On April 26, 2016, affiliates of the Company under control of LSF9 but not included in Forterra repaid $203.4 million of the Revolver balance that was drawn in April 2016 and $176.7 million of the Senior Term Loan, after which the other affiliates were released as obligors to the loan and the Company became the sole source of repayment under the LSF9 debt agreement. The Company has reflected the increased obligation as an increase in the Senior Term Loan in order to reflect the change in its obligation as a result of the additional borrowings of LSF9. A proportionate amount of debt issuance costs and discount related to the increased obligation under the Senior Term Loan has also been allocated to the Company at the time of the increased obligation. Additionally, in June 2016, LSF9 incurred an additional $345.0 million of Senior Term Loan debt used to pay a dividend of $338.3 million to Lone Star which was attributed to the Company as an additional obligation under the Senior Term Loan. The amounts recorded in the combined balance sheets represent the portion of LSF9's outstanding obligation at that balance sheet date the Company is obligated to repay. There are no other repayments that will be made by affiliates other than those mentioned above. As of September 30, 2016, the Company has recorded all debt held by LSF9 on its combined balance sheet as of September 30, 2016. The obligations are secured by substantially all of the assets of the Company. The Offering and Refinancing Forterra, Inc. received net proceeds of approximately $313.3 million in the Offering, net of underwriter discounts and commissions and before deducting offering expenses, which combined with the $1.05 billion in gross proceeds of the Refinancing and a $125.0 million draw on Forterra, Inc's new revolving credit facility, were used to repay in full the Company's existing Junior Term Loan of $260.0 million , existing Senior Term Loan of $1.04 billion , and the existing balance under the Revolver, in addition to related expenses associated with the Offering and Refinancing. The $260.0 million repayment toward the Junior Term Loan represented a full repayment of the outstanding principal on that loan, resulting in a related write-off of issue discounts and capitalized issuance costs of approximately $22 million . The repayment also triggered a prepayment penalty of approximately $7.8 million . Additionally, concurrent with the completion of the Offering, Forterra, Inc. entered into a new asset based revolving credit facility for working capital and general corporate uses and a new senior term loan facility, the proceeds of which, together with a portion of the proceeds of the Offering, were used to repay in full and terminate the existing Revolver and Senior Term Loan and pay related transaction costs. Immediately following the completion of the Offering and the concurrent debt refinancing (the "Refinancing"), Forterra, Inc. had $125.0 million outstanding on its new asset based revolving credit facility. See Note 19, Subsequent Events. The asset based revolving credit facility provides for an aggregate principal amount of up to $300.0 million , with up to $280.0 million to be made available to the U.S. borrowers and up to $20.0 million to be made available to the Canadian borrowers. Subject to the conditions set forth in the new revolving credit agreement, the new revolving credit facility may be increased by up to the greater of (i) $100.0 million and (ii) such amount as would not cause the aggregate borrowing base to be exceeded by more than $50.0 million . Borrowings under the new revolving credit facility may not exceed a borrowing base equal to the sum of (i) 100% of eligible cash, (ii) 85% of eligible accounts receivable and (iii) the lesser of (a) 75% of eligible inventory and (b) 85% of the orderly liquidation value of eligible inventory, with the U.S. and Canadian borrowings being subject to separate borrowing base limitations. The advance rates for accounts and inventory are subject to increase by 2.5% during certain periods. The new revolving credit facility matures on October 25, 2021. The facility will also provide for the issuance of letters of credit of up to an agreed sublimit. Interest will accrue on outstanding borrowings at a rate equal to LIBOR or CDOR plus a margin ranging from 1.25% to 1.75% per annum, or at an alternate base rate, Canadian prime rate or Canadian base rate plus a margin ranging from 0.25% to 0.75% per annum, in each case, based upon the average excess availability under the new revolving credit facility for the most recently completed calendar quarter. The obligations of the borrowers under the new revolving credit facility is guaranteed by Forterra, Inc. and its direct and indirect wholly-owned restricted subsidiaries other than certain excluded subsidiaries; provided that the obligations of the US borrowers is not guaranteed by the Canadian subsidiaries. The new revolving credit facility is secured by substantially all of the assets of the borrowers; provided that the obligations of the US borrowers are not secured by any liens on more than 65% of the voting stock of the Canadian subsidiaries or assets of the Canadian subsidiaries. The new revolving credit facility contains customary representations and warranties, and affirmative and negative covenants, including representations, warranties, and covenants that, among other things, restrict the ability of Forterra, Inc. and its restricted subsidiaries to incur additional debt, incur or permit liens on assets, make investments and acquisitions, consolidate or merge with any other company, engage in asset sales and pay dividends and make distributions. The new revolving credit agreement contains a financial covenant restricting Forterra, Inc. from allowing its fixed charge coverage ratio to drop below 1.00 :1.00 during a compliance period, which is triggered when the availability under the new revolving credit facility falls below a threshold set forth in the new revolving credit agreement. Obligations under the new revolving credit agreement may be accelerated upon certain customary events of default (subject to grace periods, as appropriate). The new senior term loan facility provided for a $1.05 billion senior secured term loan that was made available to a newly formed direct subsidiary of Forterra, Inc. and used to repay the existing Senior Term Loan of Forterra Building Products. Subject to the conditions set forth in the term loan agreement, the new senior term loan facility may be increased by (i) up to the greater of $285.0 million and 1.0x consolidated EBITDA of Forterra, Inc. and its restricted subsidiaries for the four quarters most recently ended prior to such incurrence plus (ii) the aggregate amount of any voluntary prepayments, plus (iii) an additional amount, provided certain financial tests are met. The new senior term loan facility matures on October 25, 2023 and is subject to quarterly amortization equal to 0.25% of the initial principal amount. Interest will accrue on outstanding borrowings thereunder at a rate equal to LIBOR (with a floor of 1.0% ) or an alternate base rate, in each case plus a margin of 3.50% or 2.50% , respectively. The obligations of the borrower under the new senior term loan facility are guaranteed by Forterra, Inc. and each of its direct and indirect material wholly-owned domestic subsidiaries other than any of Forterra Inc.'s Canadian subsidiaries and certain other excluded subsidiaries (the "Guarantors"). The new senior term loan facility is secured by substantially all of the assets of Forterra, Inc., the borrower and the Guarantors; provided that the obligations under the new senior term loan facility are not secured by any liens on more than 65% of the voting stock of the Canadian subsidiaries or assets of the Canadian subsidiaries. The new senior term loan facility contains customary representations and warranties, and affirmative and negative covenants, that, among other things, restrict the ability of Forterra, Inc. and its restricted subsidiaries to incur additional debt, incur or permit liens on assets, make investments and acquisitions, consolidate or merge with any other company, engage in asset sales and pay dividends and make distributions. The new senior term loan does not contain any financial covenants. Obligations under the new senior term loan may be accelerated upon certain customary events of default (subject to grace periods, as appropriate).

Financing obligation (Failed sa

Financing obligation (Failed sale-leaseback)	9 Months Ended
	Sep. 30, 2016
Forterra Building Products
Operating Leased Assets [Line Items]
Financing obligation (Failed sale-leaseback)	Financing obligation (Failed sale-leaseback) On April 5, 2016, the Company sold properties in 47 sites throughout the U.S. and Canada to Pipe Portfolio Owner (Multi) LP (the "U.S. Buyer") and FORT-BEN Holdings (ONQC) Ltd. (the “Canadian Buyer”) for an aggregate purchase price of approximately $204.3 million . On April 14, 2016, the Company sold additional properties in two sites located in the U.S. to the U.S. Buyer for an aggregate purchase price of approximately $11.9 million . In connection with these transactions, the Company and U.S. Buyer and an affiliate of the Canadian Buyer entered into master land and building lease agreements under which the Company agreed to lease back each of the properties for an initial term of twenty years , followed by one optional renewal terms of 9 years, 11 months . Leaseback rental will escalate annually by 2% during the initial term and based on changes in the Consumer Price Index capped at 4% during the optional renewal period. The proceeds received from the sale-leaseback transactions net of transaction costs of $6.5 million amounted to $209.7 million . The sale-leaseback transactions were considered to have one form of prohibited “continuing involvement” at the inception of the lease which preclude sale-leaseback accounting for transactions involving real estate in the combined financial statements of the Company because a guarantee by LSF9 provided the buyer-lessor or the lessor, as applicable, with additional collateral that reduced the buyer-lessor’s or the lessor's, as applicable, risk of loss. As a result, the assets subject to the sale-leaseback remain on the balance sheet of the Company and are being depreciated. For the three and nine months ended September 30, 2016, the Company recognized $1.3 million and $2.6 million , respectively, of depreciation expense on assets sold under the financing obligation recorded on the Company's combined balance sheet. The aggregate proceeds have been recorded as a financing obligation in the combined balance sheet. The Company has recorded a financing obligation of $210.4 million , net of $6.6 million of deferred transaction costs, in the combined balance sheet at September 30, 2016. During the three and nine months ended September 30, 2016 the Company recognized $4.3 million and $8.3 million , respectively, of interest expense related to payments made under the financing obligation. The table below shows the minimum lease payments under the failed sale-leasebacks for the years ended: Total 2016 $ 4,237 2017 17,229 2018 17,574 2019 17,925 2020 18,284 Thereafter: 599,856 $ 675,105 Change in Guarantor The Company entered into agreements to replace the current guarantor, LSF9, with Forterra, Inc. as the new guarantor, effective immediately following completion of the Reorganization. Due to the change in guarantor, the Sale Leaseback will qualify for sales recognition and be classified as an operating lease beginning in the fourth quarter of 2016.

Accrued liabilities

Accrued liabilities	9 Months Ended
	Sep. 30, 2016
Forterra Building Products
Payables and Accruals [Line Items]
Accrued liabilities	Accrued liabilities Accrued liabilities consist of the following at September 30, 2016 and December 31, 2015: Successor September 30, December 31, 2016 2015 Accrued payroll and employee benefits $ 32,765 $ 24,690 Accrued taxes 14,755 17,073 Accrued rebates 16,861 8,021 Warranty 3,368 2,429 Other miscellaneous accrued liabilities 2,714 2,512 Environmental & reclamation obligation 1,915 903 Total accrued liabilities $ 72,378 $ 55,628

Derivatives and hedging

Derivatives and hedging	9 Months Ended
	Sep. 30, 2016
Forterra Building Products
Derivative [Line Items]
Derivatives and hedging	Derivatives and hedging The Company uses derivatives to manage selected foreign exchange and interest rate exposures. The Company does not use derivative instruments for speculative trading purposes, and cash flows from derivative instruments are included in net cash provided by (used in) financing activities in the combined statements of cash flows. In May of 2015, the Company entered into the following derivative instruments: foreign exchange forward contracts and fixed-for-float cross currency swaps. The fixed-for-float cross currency swaps are designated as cash flow hedges in accordance with ASC 815-20, Derivatives - Hedging, with the effective portion of the changes in the fair value of the derivatives recorded to accumulated other comprehensive income, and any ineffective portion reflected directly in earnings as other operating expense in the combined statements of operations. The foreign exchange forward contracts are not designated as hedge instruments; therefore changes in fair value are recognized immediately in earnings as other operating expenses in the combined statements of operations. The foreign exchange forward contracts entered into in May 2015 were accelerated in March 2016 for proceeds of $6.5 million . Proceeds from the settlement of the currency swaps were used to make payments on the outstanding balance on the Revolver. The Company entered into new foreign exchange forward contracts after the settlement. These foreign exchange forward contracts were not designated as hedge instruments and changes in fair value were recognized in earnings as other operating expenses. A quantitative analysis is utilized to assess hedge effectiveness for cash flow hedges. The Company assesses the hedge effectiveness and measures the amount of ineffectiveness for the hedge relationships based on changes in forward exchange rates. For the three and nine months ended September 30, 2016, for the three months ended September 30, 2015, for the period from March 14, 2015 to September 30, 2015 and for the period from January 1, 2015 to March 13, 2015, the Company recognized a foreign exchange gain/(loss) of $850 , $(3,570) , $4,997 , $6,101 , and $0 , respectively, in other operating income in the combined statement of operations. A loss on settlement of $1,546 is included in the nine months ended September 30, 2016. The Company has elected to present all derivative assets and derivative liabilities, on a net basis on its combined balance sheets when a legally enforceable International Swaps and Derivatives Association, Inc. (“ISDA”) Master Agreement exists. An ISDA Master Agreement is an agreement between two counterparties, which may have multiple derivative transactions with each other governed by such agreement, and such ISDA Master Agreement generally provides for the net settlement of all or a specified group of these derivative transactions, through a single payment, in a single currency, in the event of a default on, or affecting any, one derivative transaction or a termination event affecting all, or a specified group of, derivative transactions. At September 30, 2016 and December 31, 2015, the Company’s derivative instruments fall under an ISDA master netting agreement. The following table presents the fair values of derivative assets and liabilities in the combined successor balance sheets: Successor September 30, 2016 Derivative Assets Derivative Liabilities Notional Amount Fair Value Notional Amount Fair Value Foreign exchange forward contracts $ — $ — $ 79,531 $ (2,034 ) Fixed-for-float cross currency swap 81,991 246 — — Total derivatives, gross 246 (2,034 ) Less: Legally enforceable master netting agreements — — Total derivatives, net $ 246 $ (2,034 ) Successor December 31, 2015 Derivative Assets Derivative Liabilities Notional Amount Fair Value Notional Amount Fair Value Foreign exchange forward contracts $ 79,531 $ 7,667 $ — $ — Fixed-for-float cross currency swap 81,991 1,426 — — Total derivatives, gross 9,093 — — Less: Legally enforceable master netting agreements — — Total derivatives, net $ 9,093 $ — The following table presents the gain (loss) recognized in the statements of operations and comprehensive income on derivative instruments in cash flow hedging relationships. Gains (losses) on hedge instruments were recorded in other operating income in the combined statements of operations and represent the changes in accumulated other comprehensive loss related to the derivatives as reflected in the combined balance sheets. Successor Three months ended Nine months ended September 30, 2016 2015 2016 2015 Cash flow hedges Cross currency swaps Gain (loss) on derivatives recognized in Accumulated other comprehensive loss $ 174 $ 539 $ (1,253 ) $ 951 Gain (loss) on derivatives not designated as hedges 850 4,997 (2,024 ) 6,101 Concurrent with the Refinancing, the Company's fixed-for-float cross currency swaps were terminated and the foreign exchange forward contracts were novated to Forterra, Inc.

Commitments and contingencies

Commitments and contingencies	9 Months Ended
	Sep. 30, 2016
Forterra Building Products
Other Commitments [Line Items]
Commitments and contingencies	Commitments and contingencies The Company is involved in legal proceedings and litigation in the ordinary course of business. In the opinion of management, the outcome of such matters will not have a material adverse effect on the Company’s combined financial position, results of operations, or liquidity. Other than routine litigation incidental to the Company's business and those matters described below, there are no material legal proceedings to which the Company is a party or to which any of the Company’s properties are subject. In connection with the Earn-out contingency described in Note 3, the Acquisition included contingent consideration of up to $100.0 million if and to the extent the 2015 financial results of the businesses acquired by Lone Star in the Acquisition, including the Company and HC's former building products business in the United Kingdom, exceeded a specified Adjusted EBITDA target for fiscal year 2015, as calculated pursuant to the terms of the purchase agreement. If such Adjusted EBITDA calculation exceeds the specified target, LSF9, and therefore, Forterra would be required to pay HC an amount equal to a multiple of such excess Adjusted EBITDA, with any payment capped at $100.0 million . In April 2016, the Company provided an earn-out statement to HC demonstrating that no payment was required. On June 13, 2016, HC provided notification that it is disputing, among other things, the Company’s calculation of Adjusted EBITDA under the purchase agreement and asserting that a payment should be made in the amount of $100.0 million . The Company does not believe HC’s position has merit and intends to vigorously oppose HC’s assertions. On October 5, 2016, affiliates of HC filed a lawsuit in the Delaware Court of Chancery seeking specific performance and claiming access to the Company's books, records, and personnel; seeking a declaratory judgment concerning the scope of the neutral accounting expert’s authority; and in the alternative, claiming a breach of contract and seeking the $100.0 million and other damages. As of September 30, 2016, no liability for this contingency has been accrued as payment of any earn-out is not considered probable. However, the outcome of this matter is uncertain, and no assurance can be given to the ultimate outcome of the resulting proceedings. If LSF9 is unsuccessful in resolving the dispute, the Company could recognize a material charge to its earnings. Long-term incentive plan Following the Acquisition the Company implemented a cash-based long term incentive plan (the “LTIP”), which entitles the participants in the LTIP a potential cash payout upon a monetization event as defined by the LTIP. Potential monetization events include the sale of the Company, an initial public offering where Lone Star reduces its ownership interest in the Company below 50% or at Lone Star’s discretion, or through certain cash distribution as defined in the LTIP. Before the payout of any cash the LTIP requires Lone Star receive a return of their investment plus a specified internal rate of return, which is calculated by comparing the return to Lone Star over the timeline of the investment in the Company. As of September 30, 2016, no such monetization events had occurred, and therefore no amounts were accrued in the accompanying combined balance sheets as of September 30, 2016 and December 31, 2015. The Offering did not reach the required return on investment to trigger a payout under the LTIP.

Related party transactions

Related party transactions	9 Months Ended
	Sep. 30, 2016
Forterra Building Products
Related Party Transaction [Line Items]
Related party transactions	Related party transactions Successor Hudson Advisors The Company has an advisory agreement with Hudson Advisors, an affiliate of Lone Star, to provide certain management oversight services to the Company, including assistance and advice on strategic plans, obtaining and maintaining certain legal documents, and communicating and coordinating with service providers. The Company incurred fees totaling $1.0 million , $4.1 million , $3.8 million , and $7.0 million for the three and nine months ended September 30, 2016, for the three months ended September 30, 2015 and for the period from March 14 to September 30, 2015, respectively, included in Selling, general and administrative expense on the combined Successor statement of operations. In conjunction with the Offering, the advisory agreement with Hudson Advisors has been terminated. Affiliates receivable The Company pays for certain services provided for affiliates which the Company bills to its affiliates. At September 30, 2016, the Company recorded a receivable of $91 for services paid on behalf of affiliates in other current assets on the Combined Balance Sheet. Tax receivable agreement In connection with the Offering, the Company entered into a tax receivable agreement with Lone Star that provides for, among other things, the payment by the Company to Lone Star of 85% of the amount of certain covered tax benefits, which may reduce the actual liability for certain taxes that the Company might otherwise be required to pay. The tax benefits subject to the tax receivable agreement include: (i) all depreciation and amortization deductions, and any offset to taxable income and gain or increase to taxable loss, resulting from the tax basis that the Company had in its assets as of the time of the consummation of the Offering, (ii) the utilization of the Company's and its subsidiaries’ net operating losses and tax credits, if any, attributable to periods prior to the Offering, (iii) deductions in respect of payments made, funded or reimbursed by an initial party to the tax receivable agreement (other than the Company or one of its subsidiaries) or an affiliate thereof to participants under the LSF9 Concrete Holdings Ltd. Long Term Incentive Plan, (iv) deductions in respect of transaction expenses attributable to the USP Acquisition and (v) certain other tax benefits attributable to payments made under the tax receivable agreement. For purposes of the tax receivable agreement, the aggregate reduction in income tax payable by the Company will be computed by comparing the Company's actual income tax liability with its hypothetical liability had it not been able to utilize the related tax benefits. The agreement will remain in effect until all such related tax benefits remain. Based upon the Company's preliminary estimates, the initial liability is estimated to be between $114.0 million and $124.0 million , which will be recognized as a reduction to equity in the fourth quarter as of October 25, 2016, the closing date of the Offering. Subsequent changes in estimates, as applicable, will be recognized in income. Predecessor Parent company net investment During the Predecessor period the combined financial statements for the Company are based on the accounting records of HC. Within these records, each subsidiary of BP NAM has its own equity accounts in the books and records, as well as intercompany balances due (to)/from affiliates and operations within HC. These intercompany balances are considered by HC as part of the capital structure of these entities and are not regularly settled in cash with the affiliate counterparties. Therefore, these intercompany balances act as clearing accounts between the parties and consist of the accumulated net transactions between the Company and other entities and operations of HC and may include both operating items (allocated expenses and purchases of services and materials) and equity items (transfers of assets, cash and dividends). The Company has recorded all such equity and intercompany balances in a single caption, Parent company net investment. Allocated expenses The Predecessor was allocated selling, general and administrative expenses from the Parent for certain shared services of $4,112 , for the period from January 1, 2015 to March 13, 2015. The allocated costs are included in costs of goods sold or selling, general and administrative expenses in the combined statements of operations. The historical costs and expenses reflected in the Company's combined financial statements include an allocation for certain corporate functions historically provided by HC or its wholly-owned subsidiaries. Substantially all of the Company’s senior management were employed by HC and certain functions critical to the Company’s operations were centralized and managed by HC. Historically, the centralized functions have included executive senior management, financial reporting, financial planning and analysis, accounting, shared services, information technology, tax, risk management, treasury, legal, human resources, land management and strategy and development. Additionally, the Company temporarily rented office space provided by affiliates of HC. The cost of each of these services has been allocated to the Company on the basis of the Company’s relative net sales or head count as compared to that of HC depending upon which allocation methodology is more meaningful for each service. The Company and HC believe that these allocations reasonably reflect the utilization of services provided and benefits received. However, these amounts are not necessarily representative of the amounts that would have been incurred by the Company as a standalone entity.

Segment reporting

Segment reporting	9 Months Ended
	Sep. 30, 2016
Forterra Building Products
Segment Reporting Information [Line Items]
Segment reporting	Segment reporting Segment information is presented in accordance with ASC 280, Segment Reporting (“ASC 280”), which establishes standards for reporting information about operating segments. It also establishes standards for related disclosures about products and geographic areas. Operating segments are defined as components of an enterprise that engage in business activities that earn revenues, incur expenses and prepare separate financial information that is evaluated regularly by the Company’s chief operating decision maker ("CODM") in order to allocate resources and assess performance. The Corporate and Other segment includes expenses related to certain executive salaries, interest costs related to long-term debt, acquisition related costs, and other corporate costs that are not directly attributable to the Company's operating segments. Net sales from the major products sold to external customers include drainage pipe and precast products, concrete and steel water transmission pipe, and clay bricks and concrete blocks. The Company’s three geographic areas consist of the United States, Canada and Mexico for which it reports net sales, fixed assets and total assets. For purposes of evaluating segment profit, the CODM reviews earnings before interest, taxes, depreciation and amortization (“EBITDA”) as a basis for making the decisions to allocate resources and assess performance. The following tables set forth reportable segment information with respect to net sales and other financial information attributable to the Company's reportable segments for the three and nine months ended September 30, 2016, for the three months ended September 30, 2015, for the period from March 14, 2015 to September 30, 2015 and for the period from January 1, 2015 to March 13, 2015: Successor For the three months ended September 30, 2016: Drainage Pipe & Products Water Pipe & Products Bricks Corporate and Other Total Net Sales $ 215,486 $ 225,645 $ 39,012 $ 2 $ 480,145 Income (loss) before income taxes 37,994 24,478 4,001 (49,951 ) 16,522 Depreciation and amortization 10,057 18,351 2,139 82 30,629 Interest expense 3,451 805 — 27,500 31,756 EBITDA $ 51,502 $ 43,634 $ 6,140 $ (22,369 ) $ 78,907 Capital expenditures $ 6,351 $ 6,632 $ 3,702 — $ 16,685 Total assets at September 30, 2016 $ 753,044 $ 1,103,245 $ 138,146 $ 56,875 $ 2,051,310 For the nine months ended September 30, 2016: Drainage Pipe & Products Water Pipe & Products Bricks Corporate and Other Total Net Sales $ 552,035 $ 455,286 $ 110,436 $ 2,530 $ 1,120,287 Income (loss) before income taxes 90,205 43,821 7,277 (128,560 ) 12,743 Depreciation and amortization 29,608 34,853 6,131 457 71,049 Interest expense 6,723 1,577 — 65,585 73,885 EBITDA $ 126,536 $ 80,251 $ 13,408 $ (62,518 ) $ 157,677 Capital expenditures $ 12,621 $ 10,035 $ 8,410 624 $ 31,690 For the three months ended September 30, 2015: Drainage Pipe & Products Water Pipe & Products Bricks Corporate and Other Total Net Sales $ 143,087 $ 57,409 $ 39,184 $ 1,735 $ 241,415 Income (loss) before income taxes 25,007 6,188 (1,786 ) (41,647 ) (12,238 ) Depreciation and amortization 4,206 2,460 2,416 231 9,313 Interest expense — — — 13,122 13,122 EBITDA $ 29,213 $ 8,648 $ 630 $ (28,294 ) $ 10,197 Capital expenditures $ 1,667 $ 948 $ 749 $ 1,085 $ 4,449 For the period from March 14 to September 30, 2015: Drainage Pipe & Products Water Pipe & Products Bricks Corporate and Other Total Net Sales $ 284,118 $ 119,297 $ 84,797 $ 4,518 $ 492,730 Income (loss) before income taxes 39,467 9,955 (5,565 ) (89,233 ) (45,376 ) Depreciation and amortization 9,300 5,398 5,236 439 20,373 Interest (income)/expense — — — 28,673 28,673 EBITDA $ 48,767 $ 15,353 $ (329 ) $ (60,121 ) $ 3,670 Capital expenditures $ 4,516 $ 3,152 $ 2,742 $ 1,085 $ 11,495 Total assets at December 31, 2015 $ 626,477 $ 136,909 $ 147,699 $ 27,790 $ 938,875 Predecessor For the period from January 1 to March 13, 2015: Drainage Pipe & Products Water Pipe & Products Bricks Corporate and Other Total Net Sales $ 79,341 $ 30,464 $ 19,922 $ 2,893 $ 132,620 Income (loss) before income taxes 8,839 (3,192 ) (4,000 ) (8,145 ) (6,498 ) Depreciation and amortization 3,231 1,030 2,505 128 6,894 Interest (income)/expense — — 18 66 84 EBITDA $ 12,070 $ (2,162 ) $ (1,477 ) $ (7,951 ) $ 480 Capital expenditures $ 621 $ 1,851 $ 272 $ — $ 2,744 The Company is also required by ASC 280 to disclose additional information related to geographic location. The Company has operations in the United States, Canada and Mexico. The Company has both revenues and long-lived assets in each country and those assets and revenues are recorded within geographic location as follows: Property, plant, and equipment, net: Successor September 30, December 31, 2016 2015 United States $ 554,837 $ 305,843 Canada 85,335 83,081 Mexico 6,547 — $ 646,719 $ 388,924 Net Sales: Successor Predecessor Three months ended September 30, Nine months ended September 30, Three months ended September 30, For the period from March 14 to September 30, For the period from January 1 to March 13, 2016 2016 2015 2015 2015 United States $ 423,526 $ 988,961 $ 189,570 $ 397,720 $ 112,299 Canada 53,475 125,223 51,845 95,010 20,321 Mexico 3,144 6,103 — — — $ 480,145 $ 1,120,287 $ 241,415 $ 492,730 $ 132,620

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2016
Forterra Building Products
Income Tax Contingency [Line Items]
Income Taxes	Income Taxes The Company recorded income tax benefits/ (expense) of $(8,154) , $(2,729) , $28,378 , $(4,308) , and $742 for the three months ended September 30, 2016 and 2015, for the nine months ended September 30, 2016, for the period from March 13, 2015 to September 30, 2015 and for the period from January 1, 2015 to March 13, 2015, respectively. The income tax benefit for the nine months ended September 30, 2016 is primarily attributable to the reduction of the Company’s valuation allowance and corresponding recognition of a deferred tax benefit after giving consideration to deferred income tax liabilities of $34.9 million recorded in the acquisition of Sherman-Dixie and USP. The income tax expense for the period from March 13, 2015 to September 30, 2015 is primarily attributable to the profitability of foreign operations. The Company's quarterly provision for income taxes has historically been calculated using the annual effective rate method which applies an estimated annual effective tax rate to pre-tax income or loss. However, for the three and nine months ended September 30, 2016, interim income taxes were recorded using the actual year-to-date effective tax rate (the “discrete method”), as allowed under ASC 740-270, Accounting for Income Taxes-Interim Reporting , when a reliable estimate cannot be made for the annual effective tax rate. The estimated annual effective tax rate method was not reliable due to its sensitivity to small changes to forecasted annual pre-tax earnings, which create results with significant variations in the customary relationship between income tax expense and pre-tax income for the interim periods. As a result, the Company determined that using the discrete method is more appropriate than using the annual effective tax rate method.

Employee benefit plans

Employee benefit plans	9 Months Ended
	Sep. 30, 2016
Forterra Building Products
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Employee benefit plans	Employee benefit plans Defined Contribution Plans - Successor Subsequent to the Acquisition, the Company’s employees were able to participate in a 401K defined contribution plan. The Company contributes funds into this plan subject to certain limits. For the three and nine months ended September 30, 2016, for the three months ended September 30, 2015 and for the period from March 14, 2015 to September 30, 2015 the Company recorded an expense of $4,171 , $10,507 , $2,660 and $8,791 for these contributions. For the period from January 1 through March 13, 2015, the Company recorded an expense of $ 1,724 for the Predecessor’s participation in a similar plan sponsored by HC. Defined Benefit Pension Plans and Other Post-Retirement Benefits - Predecessor Employees of the Predecessor participated in defined benefit plans as described below that were both sponsored by the Predecessor and sponsored by others. The combined Predecessor financial statements have been prepared on a historical basis reflecting the applicable liabilities and financial statement disclosures related to the defined benefit plans participated in under HC. The defined benefit obligations and disclosures do not necessarily reflect the costs the Predecessor would have incurred as a stand-alone entity. The related pension and post-retirement benefit liabilities were previously allocated to the Predecessor but were retained by HC subsequent to the Acquisition of the Company. Canadian employee benefit plans The Canadian companies within the Predecessor sponsored several qualified and nonqualified pension plans and other postretirement benefit plans (“OPEB”) for substantially all of their employees. Such plans are defined benefit plans. The benefits provided under these plans are based primarily on years of credited service and final average pensionable pay as defined under the respective plan provisions. The obligations associated with these benefit plans were not retained by the Successor. The detail of the net period cost for the defined benefit plans for the period from January 1, 2015 to March 13, 2015 is shown below. Pension and Other Post-retirement Benefits (Predecessor) For the period from January 1 to March 13, 2015 Service cost 676 Interest cost (3 ) Net Expense 673

Investment in equity method inv

Investment in equity method investee	9 Months Ended
	Sep. 30, 2016
Forterra Building Products
Schedule of Equity Method Investments [Line Items]
Investment in equity method investee	Investment in equity method investee The Company’s 50% investment in a joint venture that produces concrete pipe and precast concrete is $57,503 at September 30, 2016, which is included within the Drainage Pipe & Products segment. Selected historical financial data for the investee is as follows (unaudited): Three months ended Nine months ended September 30, 2016 2016 Net sales $ 39,123 $ 102,127 Gross profit 12,827 30,841 Income from operations 8,557 18,654 Net income 8,463 18,674

Subsequent events

Subsequent events	9 Months Ended
	Sep. 30, 2016
Subsequent Event [Line Items]
Subsequent events	Subsequent events The Offering On October 25, 2016, the Company completed the Offering in which it received net proceeds of approximately $313.3 million , net of underwriting discounts and commissions and before deducting offering expenses, which combined with the $1.05 billion in gross proceeds of the Company's debt refinancing and a $125.0 million draw on the Company’s new revolving credit facility, were used to repay in full Forterra Building Products' existing Junior Term Loan of $260.0 million , existing Senior Term Loan of $1.04 billion , and existing balance under its revolving credit facility, in addition to related expenses. The Stock Split On October 6, 2016, the Company filed an Amended and Restated Certificate of Incorporation which increased the authorized number of shares of common stock from 1,000 with a par value of $0.01 per share to 190,000,000 with a par value of $0.001 per share. Also on October 6, 2016, the Company effected a 41,619.472 for one stock split of its issued and outstanding shares of common stock. Reorganization Prior to the consummation of the Offering, LSF9 distributed its brick operations in the United States and Eastern Canada to an affiliate of Lone Star in the Brick Disposition. Following the Brick Disposition and prior to the consummation of the Offering, the remaining building products operations of LSF9 in the United States and Eastern Canada, were transferred to the Company in an internal reorganization under common control transaction in the Reorganization. Following the Reorganization but prior to the consummation of the Offering, Forterra, Inc. was a wholly owned subsidiary of Forterra US Holdings, LLC, which is indirectly wholly owned by LSF9. Each of LSF9, Forterra US Holdings, LLC and Forterra, Inc. are affiliates of Lone Star. Refinancing Concurrent with the completion of the Offering, in the Refinancing the Company entered into a new asset based revolving credit facility for working capital and general corporate purposes and a new senior term loan facility, the proceeds of which, together with the proceeds from the Offering, were used to repay in full and terminate the existing debt of Forterra Building Products and pay related transaction costs. Immediately subsequent to the completion of the Offering, Forterra, Inc. had $125.0 million outstanding on its new asset based revolving credit facility. The asset based revolving credit facility provides for an aggregate principal amount of up to $300.0 million , with up to $280.0 million to be made available to the U.S. borrowers and up to $20.0 million to be made available to the Canadian borrowers. Subject to the conditions set forth in the new revolving credit agreement, the new revolving credit facility may be increased by up to the greater of (i) $100.0 million and (ii) such amount as would not cause the aggregate borrowing base to be exceeded by more than $50.0 million . Borrowings under the new revolving credit facility may not exceed a borrowing base equal to the sum of (i) 100% of eligible cash, (ii) 85% of eligible accounts receivable and (iii) the lesser of (a) 75% of eligible inventory and (b) 85% of the orderly liquidation value of eligible inventory, with the U.S. and Canadian borrowings being subject to separate borrowing base limitations. The advance rates for accounts and inventory are subject to increase by 2.5% during certain periods. The new revolving credit facility matures on October 25, 2021. The facility will also provide for the issuance of letters of credit of up to an agreed sublimit. Interest will accrue on outstanding borrowings at a rate equal to LIBOR or CDOR plus a margin ranging from 1.25% to 1.75% per annum, or at an alternate base rate, Canadian prime rate or Canadian base rate plus a margin ranging from 0.25% to 0.75% per annum, in each case, based upon the average excess availability under the new revolving credit facility for the most recently completed calendar quarter. The obligations of the borrowers under the new revolving credit facility is guaranteed by the Company and its direct and indirect wholly-owned restricted subsidiaries other than certain excluded subsidiaries; provided that the obligations of the US borrowers is not guaranteed by the Canadian subsidiaries. The new revolving credit facility is secured by substantially all of the assets of the borrowers; provided that the obligations of the US borrowers are not secured by any liens on more than 65% of the voting stock of the Canadian subsidiaries or assets of the Canadian subsidiaries. The new revolving credit facility contains customary representations and warranties, and affirmative and negative covenants, including representations, warranties, and covenants that, among other things, restrict the ability of the Company and its restricted subsidiaries to incur additional debt, incur or permit liens on assets, make investments and acquisitions, consolidate or merge with any other company, engage in asset sales and pay dividends and make distributions. The new revolving credit agreement contains a financial covenant restricting the Company from allowing its fixed charge coverage ratio to drop below 1.00 :1.00 during a compliance period, which is triggered when the availability under the new revolving credit facility falls below a threshold set forth in the new revolving credit agreement. Obligations under the new revolving credit agreement may be accelerated upon certain customary events of default (subject to grace periods, as appropriate). The new senior term loan facility provided for a $1.05 billion senior secured term loan that was made available to a newly formed direct subsidiary of Forterra, Inc. and the proceeds of which were used to repay the existing Senior Term Loan of Forterra Building Products. Subject to the conditions set forth in the new senior term loan agreement, the new senior term loan facility may be increased by up to (i) the greater of $285.0 million and 1.0x consolidated EBITDA of the Company and its restricted subsidiaries for the four quarters most recently ended prior to such incurrence, plus (ii) the aggregate amount of any voluntary prepayments, plus (iii) an additional amount, provided certain financial tests are met. The new senior term loan facility matures on October 25, 2023 and is subject to quarterly amortization equal to 0.25% of the initial principal amount. Interest will accrue on outstanding borrowings thereunder at a rate equal to LIBOR (with a floor of 1.0% ) or an alternate base rate, in each case plus a margin of 3.50% or 2.50% , respectively. The obligations of the borrower under the new senior term loan facility are guaranteed by the Company and each of its direct and indirect material wholly-owned domestic subsidiaries other than any of the Company's Canadian subsidiaries and certain other excluded subsidiaries (the "Guarantors").The new senior term loan facility is secured by substantially all of the assets of the Company, the borrower and the Guarantors; provided that the obligations under the new senior term loan facility are not secured by any liens on more than 65% of the voting stock of the Canadian subsidiaries or assets of the Canadian subsidiaries. The new senior term loan facility contains customary representations and warranties, and affirmative and negative covenants, that, among other things, restrict the ability of the Company and its restricted subsidiaries to incur additional debt, incur or permit liens on assets, make investments and acquisitions, consolidate or merge with any other company, engage in asset sales and pay dividends and make distributions. The new senior term loan does not contain any financial covenants. Obligations under the senior term loan may be accelerated upon certain customary events of default (subject to grace periods, as appropriate). Tax receivable agreement In connection with the Offering, the Company entered into a tax receivable agreement with Lone Star that provides for, among other things, the payment by the Company to Lone Star of 85% of the amount of certain covered tax benefits, which may reduce the actual liability for certain taxes that the Company might otherwise be required to pay. The tax benefits subject to the tax receivable agreement include: (i) all depreciation and amortization deductions, and any offset to taxable income and gain or increase to taxable loss, resulting from the tax basis that the Company had in its assets as of the time of the consummation of the Offering, (ii) the utilization of the Company's and its subsidiaries’ net operating losses and tax credits, if any, attributable to periods prior to the Offering, (iii) deductions in respect of payments made, funded or reimbursed by an initial party to the tax receivable agreement (other than the Company or one of its subsidiaries) or an affiliate thereof to participants under the LSF9 Concrete Holdings Ltd. Long Term Incentive Plan, (iv) deductions in respect of transaction expenses attributable to the acquisition of U.S. Pipe and (v) certain other tax benefits attributable to payments made under the tax receivable agreement. For purposes of the tax receivable agreement, the aggregate reduction in income tax payable by the Company will be computed by comparing the Company's actual income tax liability with its hypothetical liability had it not been able to utilize the related tax benefits. The agreement will remain in effect until all such related tax benefits remain. Based upon the Company's preliminary estimates, the initial liability will be between $114.0 million and $124.0 million , which will be recognized as a reduction to equity in the fourth quarter as of October 25, 2016, the closing of the Offering. Subsequent changes in estimates, as applicable, will be recognized in income. 2016 Stock Incentive Plan The Company’s maintains the Forterra, Inc. 2016 Stock Incentive Plan (the "2016 Incentive Plan"). The 2016 Incentive Plan became effective October 19, 2016, upon the approval of the Company's sole equityholder, and will serve as the umbrella plan for the Company’s stock-based and cash-based incentive compensation programs for its directors, officers and other eligible employees. The aggregate number of shares of common stock that may be issued under the 2016 Incentive Plan may not exceed 5,000,000 . Effective October 19, 2016, the board of directors granted employees and independent directors 361,590 options to purchase shares of common stock at an exercise price of $18.00 per share and 136,900 shares of restricted common stock. Both the options and restricted shares awarded to employees are subject to a four-year vesting period and the options and restricted shares awarded to independent directors are subject to a one-year vesting period.
Forterra Building Products
Subsequent Event [Line Items]
Subsequent events	Subsequent events The Offering Forterra, Inc. received net proceeds of approximately $313.3 million in the Offering, which combined with the $1.05 billion in gross proceeds of the Refinancing and a $125.0 million draw on Forterra, Inc.’s new revolving credit facility were used to repay in full the Company's existing Junior Term Loan of $260.0 million , existing Senior Term Loan of $1.04 billion , and the existing balance under the Revolver, in addition to related expenses associated with the Offering and Refinancing. Reorganization Prior to the consummation of the Offering, an affiliate of Lone Star transferred its building products operations in the United States and Eastern Canada, in the Reorganization, to Forterra, Inc. Following the Reorganization, Forterra, Inc. became a wholly owned subsidiary of Forterra US Holdings, LLC, which is indirectly wholly owned by an affiliate of Lone Star. Refinancing Concurrent with the completion of the Offering, in the Refinancing Forterra, Inc. entered into a new asset based revolving credit facility for working capital and general corporate purposes and a new senior term loan facility, the proceeds of which, together with the proceeds from the Offering, were used to repay in full and terminate the existing Revolver, Senior Term Loan and Junior Term Loan. The terms of Forterra, Inc.'s new senior term loan and revolving credit facility are described in greater detail in Note 9, Debt and deferred financing costs. Tax receivable agreement In connection with the Offering, the Company entered into a tax receivable agreement with Lone Star. The tax receivable agreement is described in greater detail in Note 14, Related party transactions. Sale Leaseback As discussed in Note 10, Financing obligation (Failed sale-leaseback), at lease inception the Company was considered to have a form of prohibited “continuing involvement” with the properties because a guarantee by LSF9 provides the buyer-lessor or lessor, as applicable, with additional collateral that reduces the buyer-lessor’s or lessor's, as applicable, risk of loss . As a result, the Company was precluded from applying sale-leaseback accounting to the Sale Leaseback, and has accounted for the transaction as a financing obligation. The assets subject to the Sale Leaseback remain on the balance sheet and continue to be depreciated over their remaining useful lives as a “failed sale-leaseback”. However, the Company entered into agreements to replace the current guarantor, LSF9, with Forterra, Inc. as the new guarantor, effective immediately following completion of the Reorganization. Due to the change in guarantor, the Sale Leaseback will qualify for sales recognition and be classified as an operating lease beginning in the fourth quarter of 2016, resulting in a loss on the disposal of assets of approximately $19.6 million . Brick Disposition On October 17, 2016, Forterra distributed its bricks business to an affiliate of Lone Star in the Bricks Disposition. Following the Bricks Disposition, Forterra had no relation to or business affiliation with its former bricks business or the Bricks Joint Venture other than contractual arrangements regarding certain limited transition services, the temporary use of the “Forterra” name and short-term loan which has subsequently been repaid in full. See additional detail in Note 1, Organization and description of the business. J&G and Precast Concepts Acquisitions On October 14, 2016, the Company completed the J&G Acquisition and the Precast Concepts Acquisition, which are described in greater detail in Note 1, Organization and description of business.

Summary of significant accoun26

Summary of significant accounting policies (Policies)	9 Months Ended
	Sep. 30, 2016
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Basis of presentation	Basis of presentation The accompanying balance sheets are prepared in accordance with generally accepted accounting principles in the United States of America ("U.S. GAAP") . Statements of operations, cash flows and shareholder's equity are not presented as there was no activity from the date of inception through September 30, 2016. The preparation of the financial statements in conformity with U.S. GAAP requires management to make estimates or assumptions that affect the reported amounts and disclosures in the financial statements. Actual future results could differ from these estimates and assumptions.
Offering and debt issuance costs	Offering and debt issuance costs In connection with the Offering and the related debt refinancing (the "Refinancing"), Forterra Building Products incurred legal, accounting, and related costs of approximately $42 million , which were paid by the Company following the completion of the Offering on October 25, 2016. Such direct and incremental costs attributable to the Offering and the Refinancing will be recorded as a reduction of the equity proceeds or offset against the carrying amount of the debt, respectively.
Forterra Building Products
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Basis of presentation	The condensed combined financial statements have been prepared in accordance with U.S. GAAP and on the same basis as the Company's audited combined financial statements as of December 31, 2015. The condensed combined balance sheet as of September 30, 2016 and the condensed combined statements of operations, comprehensive income (loss) and cash flows for the periods presented herein reflect all adjustments that are of a normal recurring nature and are necessary for a fair statement of the results of the periods shown. Certain information and note disclosures normally included in annual financial statements have been condensed or omitted pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). These unaudited condensed combined financial statements should be read in conjunction with the audited combined financial statements as provided in Forterra, Inc.'s Prospectus dated October 19, 2016, filed with the SEC on October 21, 2016. The results and trends in these interim financial statements may not be indicative of results for the full year or for any future period.
Intracompany transactions and consolidation	All intracompany transactions occurring between the predecessor entities have been eliminated. Certain transactions between the Company and HC have been included in these combined predecessor financial statements and are considered to be effectively settled at the time the transaction is recorded. The total net effect of the settlement of these transactions is reflected in the combined predecessor statements of shareholder's equity and Parent company net investment as net transfers (to)/from Parent, in the combined predecessor statements of cash flows as a financing activity and in the combined predecessor balance sheet as Parent company net investment. HC used a centralized approach to cash management and financing of its operations. Historically, the majority of the Predecessor's cash was transferred to HC daily and the Company was dependent on HC funding of the Company’s operating and investing activities as needed. This arrangement is not reflective of the manner in which the Company would have been able to finance its operations had it been a stand-alone business separate from HC during the periods presented. Cash transfers to and from HC's cash management accounts are reflected within Parent company net investment. The combined predecessor financial statements include certain assets and liabilities that have historically been held at the HC corporate level but are specifically identifiable or otherwise allocable to the Company. The cash and cash equivalents held by HC at the corporate level are not specifically identifiable to the Company and therefore were not allocated for any of the periods presented. Cash and cash equivalents in the combined predecessor balance sheets represent cash held locally by operations included in the combined predecessor financial statements. HC third-party debt, and the related interest expense, has not been allocated for any of the periods presented as the Company was not the legal obligor of the debt and HC's borrowings were not directly attributable to these operations. The historical costs and expenses reflected in the combined predecessor financial statements include an allocation for certain corporate functions historically provided by HC or its wholly-owned subsidiaries. Substantially all of the Company’s senior management were employed by HC and certain functions critical to the Company’s operations were centralized and managed by HC. Historically, the centralized functions have included executive senior management, financial reporting, financial planning and analysis, accounting, shared services, information technology, tax, risk management, treasury, legal, human resources, land management, and strategy and development. Additionally, the Company resided in office space provided by affiliates of HC. The cost of each of these services has been allocated to the Company on the basis of the Company’s relative net sales or head count as compared to that of HC depending upon which allocation methodology is more meaningful for each service. The Company and HC believe that these allocations reasonably reflect the utilization of services provided and benefits received. However, they may differ from the cost that would have been incurred had the Company operated as a stand-alone company for the periods presented or will be incurred by the Successor. Estimating actual costs that would have been incurred if the Company had been a stand-alone company is not practicable and would depend on multiple factors, including organizational structure and strategic decisions made in various areas, including legal services, accounting and finance services, human resources, marketing and contract support, customer support, treasury, facility and other corporate and infrastructural services. Income taxes have been accounted for in these financial statements on a separate-return basis.
Recent Accounting Guidance Adopted and Not Yet Adopted	Recent Accounting Guidance Adopted In March 2015, the FASB issued ASU 2015-02, Consolidation (Topic 810), Amendments to the Consolidation Analysis , changing the analysis that a reporting entity must perform when deciding to consolidate a legal entity. This amendment changes the evaluation of whether limited partnerships are variable interest entities or voting interest entities and eliminates the presumption that a general partner should consolidate a limited partnership. All legal entities are subject to reevaluation under the revised consolidation model. The amendment is effective for fiscal years and interim periods beginning after December 15, 2015 and can be applied either retrospectively to each period presented or as a cumulative-effect adjustment as of the beginning of the period of adoption. In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern, defining when and how companies are required to disclose going concern uncertainties, which must be evaluated each interim and annual period. Specifically, it requires management to determine whether substantial doubt exists regarding the entity’s going concern presumption. Substantial doubt about an entity’s ability to continue as a going concern exists when relevant conditions and events, considered in the aggregate, indicate that it is probable that the entity will be unable to meet its obligations as they become due within one year after the date the financial statements are issued. If substantial doubt exists, certain disclosures are required. The provisions of this ASU are effective for annual periods ending after December 15, 2016 and to annual and interim periods thereafter. Early adoption is permitted. The ASU should be applied on a prospective basis. In September 2015, the FASB issued ASU 2015-16, Business Combinations (Topic 805) . Topic 805 requires an acquirer to retrospectively adjust provisional amounts recognized in a business combination during the measurement period. To simplify the accounting for adjustments made to provisional amounts, the amendments in this update require that the acquirer recognize adjustments to provisional amounts that are identified during the measurement-period in the reporting period in which the adjustment amount is determined. The acquirer is required to also record, in the same period’s financial statements, the effect on earnings of changes in depreciation, amortization or other income effects, if any, as a result of the change to the provisional amounts, calculated as if the accounting had been completed at the acquisition date. In addition, an entity is required to present separately on the face of the income statement or disclose in the notes to the financial statements the portion of the amount recorded in current period earnings by line item that would have been recorded in previous reporting periods if the adjustment to the provisional amounts had been recognized as of the acquisition date. For public business entities, the amendments in this update are effective for fiscal years beginning after December 15, 2015, including interim periods within those fiscal years. Recent Accounting Guidance Not Yet Adopted In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606), which provides accounting guidance for all revenue arising from contracts with customers and affects all entities that enter into contracts to provide goods or services to their customers. The FASB subsequently voted to defer the application of the provisions of this standard for public companies until annual reporting periods beginning after December 15, 2017 in ASU 2015-14 Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date , including interim periods within that reporting period. The Company is currently evaluating whether this ASU will have a material impact on its combined financial statements. In July 2015, the FASB issued ASU 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory, requiring an entity to measure inventory within the scope of the ASU at the lower of cost and net realizable value. For public business entities, the amendments in this update are effective for financial statements issued for fiscal years beginning after December 15, 2016, and interim periods within those fiscal years. The Company is currently evaluating whether this ASU will have a material impact on its combined financial statements. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) , amending the existing accounting standards for lease accounting, including requiring lessees to recognize most leases on their balance sheets and making targeted changes to lessor accounting. For public business entities, the amendments in this update are effective for annual reporting periods beginning after December 15, 2018, including interim periods within those fiscal years, and early adoption is permitted as of the standard’s issuance date. ASU 2016-02 requires a modified retrospective transition approach for all leases existing at, or entered into after, the date of initial application, with an option to use certain transition relief. The Company believes this ASU will have a material impact on its combined financial statements as it will result in most of the Company’s leases and associated assets being presented on the balance sheet. In August 2016, the FASB issued ASU 2016-15 Statements of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments , providing clarifications as to the presentation and classification in the cash flows of eight specific issues, including but not limited to prepayment of debt or debt extinguishment costs and contingent consideration payments made after a business combination. For public business entities, the amendments in this update are effective for financial statements issued for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. The adoption of the ASU will impact the Company's cash flow presentation in future periods.

Business combinations (Tables)

Business combinations (Tables) - Forterra Building Products	9 Months Ended
	Sep. 30, 2016
HeidelbergCement Hanson Building Products
Business Acquisition [Line Items]
Schedule of fair values of assets acquired and liabilities assumed	The following table summarizes the fair values of the assets acquired and liabilities assumed by the Company at the Acquisition date: Fair Value Net working capital $ 257,368 Property, plant and equipment, net 311,191 Investment in equity method investee 56,400 Customer backlog intangible 4,500 Other assets and other liabilities (6,495 ) Net identifiable assets acquired $ 622,964 Goodwill 17,464 Consideration transferred, net of cash acquired $ 640,428
U.S. Pipe
Business Acquisition [Line Items]
Schedule of fair values of assets acquired and liabilities assumed	The respective preliminary fair values of the assets acquired and liabilities assumed at the acquisition date are as follows: Fair Value Net working capital $ 149,683 Property, plant and equipment, net 246,241 Customer relationship intangible 179,491 Trade names 37,388 Patents 13,093 Other intangibles 7,659 Long-term liabilities (10,613 ) Deferred tax liabilities (160,906 ) Net identifiable assets acquired 462,036 Goodwill 313,074 Cash consideration transferred $ 775,110
Sherman-Dixie
Business Acquisition [Line Items]
Schedule of fair values of assets acquired and liabilities assumed	The respective preliminary fair values of the assets acquired and liabilities assumed at the acquisition date are as follows: Fair Value Net working capital $ 14,293 Property, plant and equipment 29,163 Customer relationship intangible 5,100 Non-compete agreement intangible 2,500 Other identifiable intangibles 900 Deferred tax liability (11,189 ) Net identifiable assets acquired 40,767 Goodwill 25,984 Consideration transferred, net of cash acquired $ 66,751
Bio Clean
Business Acquisition [Line Items]
Schedule of fair values of assets acquired and liabilities assumed	The respective preliminary fair values of the assets acquired and liabilities assumed at the acquisition date are as follows: Fair Value Net working capital $ 2,554 Property, plant and equipment 181 Customer relationship intangible 3,617 Non-compete agreement intangible 105 Trade names 1,065 Patents 10,444 In-Process R&D 6,699 Net identifiable assets acquired $ 24,665 Goodwill 5,945 Consideration transferred, net of cash acquired $ 30,610

Receivables, net (Tables)

Receivables, net (Tables)	9 Months Ended
	Sep. 30, 2016
Forterra Building Products
Accounts, Notes, Loans and Financing Receivable [Line Items]
Schedule of receivables, net	Receivables consist of the following at September 30, 2016 and December 31, 2015: Successor September 30, December 31, 2016 2015 Trade receivables $ 273,955 $ 108,065 Amounts billed, but not yet paid under retainage provisions 2,466 2,053 Other receivables 14,192 12,436 Total receivables $ 290,613 $ 122,554 Less: Allowance for doubtful accounts (1,977 ) (3,595 ) Receivables, net $ 288,636 $ 118,959

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2016
Forterra Building Products
Inventory [Line Items]
Schedule of inventories	Inventories consists of the following at September 30, 2016 and December 31, 2015: Successor September 30, December 31, 2016 2015 Finished goods $ 201,531 $ 146,635 Raw materials 103,501 53,339 Work in process 5,621 10,641 Total inventories $ 310,653 $ 210,615

Property, plant and equipment30

Property, plant and equipment, net (Tables)	9 Months Ended
	Sep. 30, 2016
Forterra Building Products
Property, Plant and Equipment [Line Items]
Schedule of property, plant and equipment, net	Property, plant and equipment, net consist of the following at September 30, 2016 and December 31, 2015: Successor September 30, December 31, 2016 2015 Machinery and equipment $ 386,360 $ 158,349 Land, buildings and improvements 290,820 243,496 Other equipment 3,564 1,142 Construction-in-progress 35,701 14,984 Total property, plant and equipment 716,445 417,971 Less: accumulated depreciation (69,726 ) (29,047 ) Property, plant and equipment, net $ 646,719 $ 388,924

Goodwill and other intangible31

Goodwill and other intangible assets, net (Tables) - Forterra Building Products	9 Months Ended
	Sep. 30, 2016
Finite-Lived Intangible Assets [Line Items]
Schedule of goodwill by segment	The table below presents goodwill by operating segment as of September 30, 2016: Drainage Pipe & Products Water Pipe & Products Bricks Other Total Successor Balance at December 31, 2015 $ 73,442 $ 2,050 $ 45 $ — $ 75,537 Sherman Dixie acquisition 25,984 — — — 25,984 U.S. Pipe acquisition — 313,074 — — 313,074 Bio Clean acquisition 5,945 — — — 5,945 Foreign currency 469 985 — — 1,454 Balance at September 30, 2016 $ 105,840 $ 316,109 $ 45 $ — $ 421,994
Schedule of intangible assets	Intangible assets other than goodwill at September 30, 2016 included the following: Weighted average amortization period (in years) Gross carrying amount as of September 30, 2016 Accumulated amortization Net carrying value as of September 30, 2016 Customer relationships 10 $ 212,908 $ (15,225 ) $ 197,683 Trade names 5 39,153 (2,947 ) 36,206 Patents 7 23,537 (1,574 ) 21,963 Customer backlog 1 9,864 (8,248 ) 1,616 Non-compete agreements 5 6,382 (1,600 ) 4,782 In-Process R&D Indefinite-lived 6,699 — 6,699 Total intangible assets $ 298,543 $ (29,594 ) $ 268,949 Intangible assets other than goodwill at December 31, 2015 included the following: Weighted average amortization period (in years) Gross carrying amount as of December 31, 2015 Accumulated amortization Net carrying value as of December 31, 2015 Customer relationships 5 $ 24,700 $ (365 ) $ 24,335 Customer backlog 1 5,182 (3,955 ) 1,227 Trade names 2 600 (100 ) 500 Total intangible assets $ 30,482 $ (4,420 ) $ 26,062

Fair value measurement (Tables)

Fair value measurement (Tables) - Forterra Building Products	9 Months Ended
	Sep. 30, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Summary of fair value measurements on a recurring basis	The estimated carrying amount and fair value of the Company’s financial instruments and other assets and liabilities measured and recorded at fair value on a recurring basis is as follows for the dates indicated: Fair value measurements at September 30, 2016 using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Fair Value September 30, 2016 Recurring: Non-current liabilities Derivative liability $ — $ 1,788 $ — $ 1,788 Fair value measurements at December 31, 2015 using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Fair Value December 31, 2015 Recurring: Non-current assets Derivative assets $ — $ 9,093 $ — $ 9,093
Summary of carrying and fair value amounts for financial instruments and liabilities	The estimated carrying amount and fair value of the Company’s financial instruments and liabilities for which fair value is only disclosed is as follows: Fair value measurements at September 30, 2016 using Carrying Amount September 30, 2016 Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Fair Value September 30, 2016 Non-current liabilities Senior Term Loan 1,000,842 $ — $ 1,037,016 $ — $ 1,037,016 Junior Term Loan 237,624 — 256,100 — 256,100 Financing obligation 210,429 — 217,043 — 217,043 Fair value measurements at December 31, 2015 using Carrying Amount December 31, 2015 Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Fair Value December 31, 2015 Non-current liabilities Senior Term Loan $ 469,383 $ — $ 470,543 $ — $ 470,543 Junior Term Loan 236,446 — 259,675 — 259,675

Debt and deferred financing c33

Debt and deferred financing costs (Tables) - Forterra Building Products	9 Months Ended
	Sep. 30, 2016
Debt Instrument [Line Items]
Schedule of long-term debt	The Company’s debt consisted of the following: Successor September 30, December 31, 2016 2015 Senior Term Loan Credit Agreement interest at 6.50%, net of debt issue costs and original issue discount of $34,880 and $20,129, respectively $ 1,000,842 $ 469,383 Junior Term Loan Credit Agreement interest at 10.50%, net of debt issue costs and original issue discount of $22,376 and $23,554, respectively 237,624 236,446 Revolving line of credit, net of debt issue costs of $2,715 22,285 — Financing obligation, net of $6,614 of deferred transaction costs (See Note 10) 210,429 — Total debt 1,471,180 705,829 Less: current portion debt — (2,191 ) Total long-term debt $ 1,471,180 $ 703,638
Schedule of minimum future principal payments	As of September 30, 2016, minimum future principal payments on long-term debt are as follows: Total Senior Term Junior Term Revolver Financing Obligation 2016 $ — $ — $ — $ — $ — 2017 — — — — — 2018 — — — — — 2019 — — — — — 2020 25,000 — — 25,000 — Thereafter: 1,512,764 1,035,721 260,000 — 217,043 $ 1,537,764 $ 1,035,721 $ 260,000 $ 25,000 $ 217,043

Financing obligation (Failed 34

Financing obligation (Failed sale-leaseback) (Tables)	9 Months Ended
	Sep. 30, 2016
Forterra Building Products
Sale Leaseback Transaction [Line Items]
Schedule of sale-leaseback transactions	The table below shows the minimum lease payments under the failed sale-leasebacks for the years ended: Total 2016 $ 4,237 2017 17,229 2018 17,574 2019 17,925 2020 18,284 Thereafter: 599,856 $ 675,105

Accrued liabilities (Tables)

Accrued liabilities (Tables)	9 Months Ended
	Sep. 30, 2016
Forterra Building Products
Payables and Accruals [Line Items]
Schedule of accrued liabilities	Accrued liabilities consist of the following at September 30, 2016 and December 31, 2015: Successor September 30, December 31, 2016 2015 Accrued payroll and employee benefits $ 32,765 $ 24,690 Accrued taxes 14,755 17,073 Accrued rebates 16,861 8,021 Warranty 3,368 2,429 Other miscellaneous accrued liabilities 2,714 2,512 Environmental & reclamation obligation 1,915 903 Total accrued liabilities $ 72,378 $ 55,628

Derivatives and hedging (Tables

Derivatives and hedging (Tables) - Forterra Building Products	9 Months Ended
	Sep. 30, 2016
Derivatives, Fair Value [Line Items]
Fair values of derivative assets and liabilities in the balance sheets	The following table presents the fair values of derivative assets and liabilities in the combined successor balance sheets: Successor September 30, 2016 Derivative Assets Derivative Liabilities Notional Amount Fair Value Notional Amount Fair Value Foreign exchange forward contracts $ — $ — $ 79,531 $ (2,034 ) Fixed-for-float cross currency swap 81,991 246 — — Total derivatives, gross 246 (2,034 ) Less: Legally enforceable master netting agreements — — Total derivatives, net $ 246 $ (2,034 ) Successor December 31, 2015 Derivative Assets Derivative Liabilities Notional Amount Fair Value Notional Amount Fair Value Foreign exchange forward contracts $ 79,531 $ 7,667 $ — $ — Fixed-for-float cross currency swap 81,991 1,426 — — Total derivatives, gross 9,093 — — Less: Legally enforceable master netting agreements — — Total derivatives, net $ 9,093 $ —
Gain (loss) recognized in the statements of operations and comprehensive income on derivative instruments in cash flow hedging relationships	The following table presents the gain (loss) recognized in the statements of operations and comprehensive income on derivative instruments in cash flow hedging relationships. Gains (losses) on hedge instruments were recorded in other operating income in the combined statements of operations and represent the changes in accumulated other comprehensive loss related to the derivatives as reflected in the combined balance sheets. Successor Three months ended Nine months ended September 30, 2016 2015 2016 2015 Cash flow hedges Cross currency swaps Gain (loss) on derivatives recognized in Accumulated other comprehensive loss $ 174 $ 539 $ (1,253 ) $ 951 Gain (loss) on derivatives not designated as hedges 850 4,997 (2,024 ) 6,101

Segment reporting (Tables)

Segment reporting (Tables) - Forterra Building Products	9 Months Ended
	Sep. 30, 2016
Segment Reporting Information [Line Items]
Schedule of Segment Reporting Information, by Segment	The following tables set forth reportable segment information with respect to net sales and other financial information attributable to the Company's reportable segments for the three and nine months ended September 30, 2016, for the three months ended September 30, 2015, for the period from March 14, 2015 to September 30, 2015 and for the period from January 1, 2015 to March 13, 2015: Successor For the three months ended September 30, 2016: Drainage Pipe & Products Water Pipe & Products Bricks Corporate and Other Total Net Sales $ 215,486 $ 225,645 $ 39,012 $ 2 $ 480,145 Income (loss) before income taxes 37,994 24,478 4,001 (49,951 ) 16,522 Depreciation and amortization 10,057 18,351 2,139 82 30,629 Interest expense 3,451 805 — 27,500 31,756 EBITDA $ 51,502 $ 43,634 $ 6,140 $ (22,369 ) $ 78,907 Capital expenditures $ 6,351 $ 6,632 $ 3,702 — $ 16,685 Total assets at September 30, 2016 $ 753,044 $ 1,103,245 $ 138,146 $ 56,875 $ 2,051,310 For the nine months ended September 30, 2016: Drainage Pipe & Products Water Pipe & Products Bricks Corporate and Other Total Net Sales $ 552,035 $ 455,286 $ 110,436 $ 2,530 $ 1,120,287 Income (loss) before income taxes 90,205 43,821 7,277 (128,560 ) 12,743 Depreciation and amortization 29,608 34,853 6,131 457 71,049 Interest expense 6,723 1,577 — 65,585 73,885 EBITDA $ 126,536 $ 80,251 $ 13,408 $ (62,518 ) $ 157,677 Capital expenditures $ 12,621 $ 10,035 $ 8,410 624 $ 31,690 For the three months ended September 30, 2015: Drainage Pipe & Products Water Pipe & Products Bricks Corporate and Other Total Net Sales $ 143,087 $ 57,409 $ 39,184 $ 1,735 $ 241,415 Income (loss) before income taxes 25,007 6,188 (1,786 ) (41,647 ) (12,238 ) Depreciation and amortization 4,206 2,460 2,416 231 9,313 Interest expense — — — 13,122 13,122 EBITDA $ 29,213 $ 8,648 $ 630 $ (28,294 ) $ 10,197 Capital expenditures $ 1,667 $ 948 $ 749 $ 1,085 $ 4,449 For the period from March 14 to September 30, 2015: Drainage Pipe & Products Water Pipe & Products Bricks Corporate and Other Total Net Sales $ 284,118 $ 119,297 $ 84,797 $ 4,518 $ 492,730 Income (loss) before income taxes 39,467 9,955 (5,565 ) (89,233 ) (45,376 ) Depreciation and amortization 9,300 5,398 5,236 439 20,373 Interest (income)/expense — — — 28,673 28,673 EBITDA $ 48,767 $ 15,353 $ (329 ) $ (60,121 ) $ 3,670 Capital expenditures $ 4,516 $ 3,152 $ 2,742 $ 1,085 $ 11,495 Total assets at December 31, 2015 $ 626,477 $ 136,909 $ 147,699 $ 27,790 $ 938,875 Predecessor For the period from January 1 to March 13, 2015: Drainage Pipe & Products Water Pipe & Products Bricks Corporate and Other Total Net Sales $ 79,341 $ 30,464 $ 19,922 $ 2,893 $ 132,620 Income (loss) before income taxes 8,839 (3,192 ) (4,000 ) (8,145 ) (6,498 ) Depreciation and amortization 3,231 1,030 2,505 128 6,894 Interest (income)/expense — — 18 66 84 EBITDA $ 12,070 $ (2,162 ) $ (1,477 ) $ (7,951 ) $ 480 Capital expenditures $ 621 $ 1,851 $ 272 $ — $ 2,744
Long-lived Assets by Geographic Areas	The Company is also required by ASC 280 to disclose additional information related to geographic location. The Company has operations in the United States, Canada and Mexico. The Company has both revenues and long-lived assets in each country and those assets and revenues are recorded within geographic location as follows: Property, plant, and equipment, net: Successor September 30, December 31, 2016 2015 United States $ 554,837 $ 305,843 Canada 85,335 83,081 Mexico 6,547 — $ 646,719 $ 388,924
Revenue from External Customers by Geographic Areas	Net Sales: Successor Predecessor Three months ended September 30, Nine months ended September 30, Three months ended September 30, For the period from March 14 to September 30, For the period from January 1 to March 13, 2016 2016 2015 2015 2015 United States $ 423,526 $ 988,961 $ 189,570 $ 397,720 $ 112,299 Canada 53,475 125,223 51,845 95,010 20,321 Mexico 3,144 6,103 — — — $ 480,145 $ 1,120,287 $ 241,415 $ 492,730 $ 132,620

Employee benefit plans (Tables)

Employee benefit plans (Tables)	9 Months Ended
	Sep. 30, 2016
Forterra Building Products
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Detail of the net period cost for the defined benefit plans	The detail of the net period cost for the defined benefit plans for the period from January 1, 2015 to March 13, 2015 is shown below. Pension and Other Post-retirement Benefits (Predecessor) For the period from January 1 to March 13, 2015 Service cost 676 Interest cost (3 ) Net Expense 673

Investment in equity method i39

Investment in equity method investee (Tables)	9 Months Ended
	Sep. 30, 2016
Forterra Building Products
Schedule of Equity Method Investments [Line Items]
Equity Method Investments	Selected historical financial data for the investee is as follows (unaudited): Three months ended Nine months ended September 30, 2016 2016 Net sales $ 39,123 $ 102,127 Gross profit 12,827 30,841 Income from operations 8,557 18,654 Net income 8,463 18,674

Organization and description 40

Organization and description of the business - Description of the Business Narrative (Details) - Subsequent Event $ / shares in Units, $ in Millions	Oct. 25, 2016USD ($)$ / sharesshares	Oct. 06, 2016$ / sharesshares	Oct. 05, 2016$ / sharesshares
Subsidiary, Sale of Stock [Line Items]
Common shares, authorized (in shares) | shares		190,000,000	1,000
Common shares, par value (in usd per share) | $ / shares		$ 0.001	$ 0.01
Stock split (in shares)		41,619.472
Common shares, outstanding (in shares) | shares		41,619,472
Net proceeds from offering | $	$ 313.3
Repayments of debt | $	$ 296
IPO
Subsidiary, Sale of Stock [Line Items]
Number of shares issued in stock offering (in shares) | shares	18,420,000
Public offering price (in usd per share) | $ / shares	$ 18
Net proceeds from offering | $	$ 313.3

Organization and description 41

Organization and description of the business - Basis of Presentation Successor Narrative (Details) - USD ($)	Oct. 14, 2016	Aug. 23, 2016	Aug. 04, 2016	Apr. 15, 2016	Apr. 12, 2016	Jan. 29, 2016	Oct. 01, 2015	Mar. 13, 2015
Successor
Business Acquisition [Line Items]
Debt instrument, face amount, unallocated portion								$ 424,500,000
Forterra Building Products
Business Acquisition [Line Items]
Debt face amount, carve out portion								515,500,000
Proceeds from sale of business					$ 10,500,000
Forterra Building Products | Predecessor
Business Acquisition [Line Items]
Capital contribution used to fund acquisition								432,300,000
Forterra Building Products | Successor
Business Acquisition [Line Items]
Capital contribution, carve out portion								167,500,000
Bricks Joint Venture | Forterra Building Products
Business Acquisition [Line Items]
Ownership percentage		50.00%
Tax effect of brick disposition		$ 32,300,000
HeidelbergCement Hanson Building Products | Forterra Building Products | Predecessor
Business Acquisition [Line Items]
Aggregate consideration								1,330,000,000
Business acquisition, possible maximum earn out								100,000,000
Capital contribution used to fund acquisition								432,300,000
Debt acquired to fund acquisition								940,000,000
HeidelbergCement Hanson Building Products | Forterra Building Products | Successor
Business Acquisition [Line Items]
Capital contribution, carve out portion								$ 167,500,000
Cretex | Forterra Building Products
Business Acquisition [Line Items]
Aggregate consideration							$ 245,100,000
Sherman-Dixie | Forterra Building Products
Business Acquisition [Line Items]
Aggregate consideration						$ 66,800,000
U.S. Pipe | Forterra Building Products
Business Acquisition [Line Items]
Aggregate consideration				$ 775,100,000
Bio Clean | Forterra Building Products
Business Acquisition [Line Items]
Aggregate consideration			$ 30,600,000
J&G Concrete Operations, LLC | Forterra Building Products | Subsequent Event
Business Acquisition [Line Items]
Aggregate consideration	$ 32,000,000
Precast Concepts, LLC | Forterra Building Products | Subsequent Event
Business Acquisition [Line Items]
Aggregate consideration	$ 97,100,000

Summary of significant accoun42

Summary of significant accounting policies (Details) $ in Millions	Oct. 25, 2016USD ($)
Forterra Building Products | Subsequent Event
Debt Instrument [Line Items]
Offering and debt related costs	$ 42

Business combinations - Summary

Business combinations - Summary of Assets Acquired and Liabilities Assumed (Details) - Forterra Building Products - USD ($) $ in Thousands	Aug. 04, 2016	Apr. 15, 2016	Jan. 29, 2016	Mar. 13, 2015
HeidelbergCement Hanson Building Products
Business Acquisition [Line Items]
Net working capital				$ 257,368
Property, plant and equipment				311,191
Investment in equity method investee				56,400
Intangible assets				4,500
Other assets and other liabilities				(6,495)
Net identifiable assets acquired				622,964
Goodwill				17,464
Consideration transferred, net of cash acquired				$ 640,428
U.S. Pipe
Business Acquisition [Line Items]
Net working capital		$ 149,683
Property, plant and equipment		246,241
Long-term liabilities		(10,613)
Deferred tax liabilities		(160,906)
Net identifiable assets acquired		462,036
Goodwill		313,074
Consideration transferred, net of cash acquired		775,110
U.S. Pipe | Customer relationships
Business Acquisition [Line Items]
Intangible assets		179,491
U.S. Pipe | Trade name
Business Acquisition [Line Items]
Intangible assets		37,388
U.S. Pipe | Patents
Business Acquisition [Line Items]
Intangible assets		13,093
U.S. Pipe | Other intangibles
Business Acquisition [Line Items]
Intangible assets		$ 7,659
Sherman-Dixie
Business Acquisition [Line Items]
Net working capital			$ 14,293
Property, plant and equipment			29,163
Deferred tax liabilities			(11,189)
Net identifiable assets acquired			40,767
Goodwill			25,984
Consideration transferred, net of cash acquired			66,751
Sherman-Dixie | Customer relationships
Business Acquisition [Line Items]
Intangible assets			5,100
Sherman-Dixie | Non-compete agreements
Business Acquisition [Line Items]
Intangible assets			2,500
Sherman-Dixie | Other intangibles
Business Acquisition [Line Items]
Intangible assets			$ 900
Bio Clean
Business Acquisition [Line Items]
Net working capital	$ 2,554
Property, plant and equipment	181
Net identifiable assets acquired	24,665
Goodwill	5,945
Consideration transferred, net of cash acquired	30,610
Bio Clean | Customer relationships
Business Acquisition [Line Items]
Intangible assets	3,617
Bio Clean | Non-compete agreements
Business Acquisition [Line Items]
Intangible assets	105
Bio Clean | Trade name
Business Acquisition [Line Items]
Intangible assets	1,065
Bio Clean | Patents
Business Acquisition [Line Items]
Intangible assets	10,444
Bio Clean | In-Process R&D
Business Acquisition [Line Items]
Intangible assets	$ 6,699

Business combinations - Narrati

Business combinations - Narrative (Details) - USD ($)	Aug. 04, 2016	Apr. 15, 2016	Apr. 12, 2016	Jan. 29, 2016	Oct. 01, 2015	Mar. 13, 2015	Mar. 13, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2015	Sep. 30, 2016	Jun. 17, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Debt obligations, net of discount and debt issuance costs								$ 1,537,764,000			$ 1,537,764,000
Forterra Building Products
Business Acquisition [Line Items]
Debt obligations, net of discount and debt issuance costs								1,471,180,000			1,471,180,000		$ 705,829,000
Business acquisition, pro forma net sales								481,800,000			1,307,100,000
Business acquisition, pro forma income (loss) from continuing operations, before taxes								22,100,000			13,000,000
Business combinations, transaction costs							$ 2,079,000	840,000	$ 1,920,000	$ 15,292,000	8,507,000
Proceeds from sale of business			$ 10,500,000
Gain (loss) on sale of business			$ (800,000)
Forterra Building Products | Senior Notes
Business Acquisition [Line Items]
Debt obligations, gross						$ 254,900,000	254,900,000
Debt obligations, net of discount and debt issuance costs								1,000,842,000			1,000,842,000		469,383,000
Debt discount and issuance costs								34,880,000			34,880,000	$ 6,700,000	20,129,000
Forterra Building Products | Junior Term Loan
Business Acquisition [Line Items]
Debt obligations, gross						260,000,000	260,000,000
Debt obligations, net of discount and debt issuance costs								237,624,000			237,624,000		236,446,000
Debt discount and issuance costs								22,376,000			22,376,000		$ 23,554,000
Forterra Building Products | HeidelbergCement Hanson Building Products
Business Acquisition [Line Items]
Proceeds from third-party debt used to fund acquisition						472,900,000
Forterra Building Products | HeidelbergCement Hanson Building Products | Revolving Credit Facility
Business Acquisition [Line Items]
Debt obligations, net of discount and debt issuance costs						600,000	600,000
Line of credit facility, maximum borrowing capacity						150,000,000	150,000,000
Line of credit, debt issuance costs						3,200,000	3,200,000
Forterra Building Products | HeidelbergCement Hanson Building Products | Senior Notes
Business Acquisition [Line Items]
Debt obligations, gross						254,900,000	254,900,000
Debt obligations, net of discount and debt issuance costs						241,700,000	241,700,000
Debt discount and issuance costs						13,200,000	13,200,000
Forterra Building Products | HeidelbergCement Hanson Building Products | Junior Term Loan
Business Acquisition [Line Items]
Debt obligations, gross						260,000,000	260,000,000
Debt obligations, net of discount and debt issuance costs						233,800,000	233,800,000
Debt discount and issuance costs						26,200,000	26,200,000
Forterra Building Products | Cretex
Business Acquisition [Line Items]
Purchase price					$ 245,100,000
Forterra Building Products | U.S. Pipe
Business Acquisition [Line Items]
Purchase price		$ 775,100,000
Revenues								184,800,000			335,100,000
Income (loss) from operations								18,800,000			29,500,000
Forterra Building Products | Sherman-Dixie
Business Acquisition [Line Items]
Purchase price				$ 66,800,000
Forterra Building Products | Bio Clean
Business Acquisition [Line Items]
Purchase price	$ 30,600,000
Forterra Building Products | Successor
Business Acquisition [Line Items]
Capital contribution, carve out portion						167,500,000
Revenues								480,145,000	241,415,000	492,730,000	1,120,287,000
Income (loss) from operations								$ 16,522,000	$ (12,238,000)	$ (45,376,000)	$ 12,743,000
Forterra Building Products | Successor | HeidelbergCement Hanson Building Products
Business Acquisition [Line Items]
Capital contribution, carve out portion						167,500,000
Forterra Building Products | Predecessor
Business Acquisition [Line Items]
Revenues							132,620,000
Income (loss) from operations							(6,498,000)
Forterra Building Products | Predecessor | HeidelbergCement Hanson Building Products
Business Acquisition [Line Items]
Business acquisition, possible maximum earn out						100,000,000	$ 100,000,000
Purchase price						$ 1,330,000,000

Receivables, net (Details)

Receivables, net (Details) - Forterra Building Products - Successor - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Accounts, Notes, Loans and Financing Receivable [Line Items]
Receivables	$ 290,613	$ 122,554
Less: Allowance for doubtful accounts	(1,977)	(3,595)
Receivables, net	288,636	118,959
Trade receivables
Accounts, Notes, Loans and Financing Receivable [Line Items]
Receivables	273,955	108,065
Amounts billed, but not yet paid under retainage provisions
Accounts, Notes, Loans and Financing Receivable [Line Items]
Receivables	2,466	2,053
Other receivables
Accounts, Notes, Loans and Financing Receivable [Line Items]
Receivables	$ 14,192	$ 12,436

Inventories (Details)

Inventories (Details) - Forterra Building Products - Successor - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Inventory [Line Items]
Finished goods	$ 201,531	$ 146,635
Raw materials	103,501	53,339
Work in process	5,621	10,641
Total inventories	$ 310,653	$ 210,615

Property, plant and equipment47

Property, plant and equipment, net (Details) - Forterra Building Products - USD ($) $ in Thousands	2 Months Ended	3 Months Ended		7 Months Ended	9 Months Ended
	Mar. 13, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2015	Sep. 30, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 6,894	$ 18,481	$ 8,174	$ 17,842	$ 45,830
Successor
Property, Plant and Equipment [Line Items]
Total property, plant and equipment		716,445			716,445	$ 417,971
Less: accumulated depreciation		(69,726)			(69,726)	(29,047)
Property, plant and equipment, net		646,719			646,719	388,924
Machinery and equipment | Successor
Property, Plant and Equipment [Line Items]
Total property, plant and equipment		386,360			386,360	158,349
Land, buildings and improvements | Successor
Property, Plant and Equipment [Line Items]
Total property, plant and equipment		290,820			290,820	243,496
Other equipment | Successor
Property, Plant and Equipment [Line Items]
Total property, plant and equipment		3,564			3,564	1,142
Construction-in-progress | Successor
Property, Plant and Equipment [Line Items]
Total property, plant and equipment		$ 35,701			$ 35,701	$ 14,984

Goodwill and other intangible48

Goodwill and other intangible assets, net - Goodwill Rollforward (Details) - Forterra Building Products - Successor $ in Thousands	9 Months Ended
	Sep. 30, 2016USD ($)
Goodwill [Roll Forward]
Beginning balance	$ 75,537
Foreign currency	1,454
Ending balance	421,994
Sherman-Dixie
Goodwill [Roll Forward]
Acquisition	25,984
U.S. Pipe
Goodwill [Roll Forward]
Acquisition	313,074
Bio Clean
Goodwill [Roll Forward]
Acquisition	5,945
Operating segments | Drainage Pipe & Products
Goodwill [Roll Forward]
Beginning balance	73,442
Foreign currency	469
Ending balance	105,840
Operating segments | Drainage Pipe & Products | Sherman-Dixie
Goodwill [Roll Forward]
Acquisition	25,984
Operating segments | Drainage Pipe & Products | U.S. Pipe
Goodwill [Roll Forward]
Acquisition	0
Operating segments | Drainage Pipe & Products | Bio Clean
Goodwill [Roll Forward]
Acquisition	5,945
Operating segments | Water Pipe & Products
Goodwill [Roll Forward]
Beginning balance	2,050
Foreign currency	985
Ending balance	316,109
Operating segments | Water Pipe & Products | Sherman-Dixie
Goodwill [Roll Forward]
Acquisition	0
Operating segments | Water Pipe & Products | U.S. Pipe
Goodwill [Roll Forward]
Acquisition	313,074
Operating segments | Water Pipe & Products | Bio Clean
Goodwill [Roll Forward]
Acquisition	0
Operating segments | Bricks
Goodwill [Roll Forward]
Beginning balance	45
Foreign currency	0
Ending balance	45
Operating segments | Bricks | Sherman-Dixie
Goodwill [Roll Forward]
Acquisition	0
Operating segments | Bricks | U.S. Pipe
Goodwill [Roll Forward]
Acquisition	0
Operating segments | Bricks | Bio Clean
Goodwill [Roll Forward]
Acquisition	0
Other
Goodwill [Roll Forward]
Beginning balance	0
Foreign currency	0
Ending balance	0
Other | Sherman-Dixie
Goodwill [Roll Forward]
Acquisition	0
Other | U.S. Pipe
Goodwill [Roll Forward]
Acquisition	0
Other | Bio Clean
Goodwill [Roll Forward]
Acquisition	$ 0

Goodwill and other intangible49

Goodwill and other intangible assets, net - Finite Lived Assets (Details) - Forterra Building Products - USD ($) $ in Thousands	2 Months Ended	3 Months Ended		7 Months Ended	9 Months Ended	12 Months Ended
	Mar. 13, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2015	Sep. 30, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Amortization expense	$ 0	$ 12,148	$ 1,139	$ 2,531	$ 25,219
Successor
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount		298,543			298,543	$ 30,482
Accumulated amortization		(29,594)			(29,594)	(4,420)
Net carrying value		268,949			$ 268,949	$ 26,062
Successor | Customer relationships
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period (in years)					10 years	5 years
Gross carrying amount		212,908			$ 212,908	$ 24,700
Accumulated amortization		(15,225)			(15,225)	(365)
Net carrying value		197,683			$ 197,683	$ 24,335
Successor | Trade names
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period (in years)					5 years	2 years
Gross carrying amount		39,153			$ 39,153	$ 600
Accumulated amortization		(2,947)			(2,947)	(100)
Net carrying value		36,206			$ 36,206	$ 500
Successor | Patents
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period (in years)					7 years
Gross carrying amount		23,537			$ 23,537
Accumulated amortization		(1,574)			(1,574)
Net carrying value		21,963			$ 21,963
Successor | Customer backlog
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period (in years)					1 year	1 year
Gross carrying amount		9,864			$ 9,864	$ 5,182
Accumulated amortization		(8,248)			(8,248)	(3,955)
Net carrying value		1,616			$ 1,616	$ 1,227
Successor | Non-compete agreements
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period (in years)					5 years
Gross carrying amount		6,382			$ 6,382
Accumulated amortization		(1,600)			(1,600)
Net carrying value		4,782			4,782
Successor | In-Process R&D
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount		6,699			6,699
Accumulated amortization		0			0
Net carrying value		$ 6,699			$ 6,699

Fair value measurement - Assets

Fair value measurement - Assets and Liablities Measured on Recurring Basis (Details) - Forterra Building Products - Fair Value, Measurements, Recurring - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Non-current liabilities
Derivative liability	$ 1,788
Non-current assets
Derivative assets		$ 9,093
Quoted Prices in Active Markets for Identical Assets (Level 1)
Non-current liabilities
Derivative liability	0
Non-current assets
Derivative assets		0
Significant Other Observable Inputs (Level 2)
Non-current liabilities
Derivative liability	1,788
Non-current assets
Derivative assets		9,093
Significant Unobservable Inputs (Level 3)
Non-current liabilities
Derivative liability	$ 0
Non-current assets
Derivative assets		$ 0

Fair value measurement - Carryi

Fair value measurement - Carrying and Fair Value Measurements (Details) - Forterra Building Products - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Senior Notes
Non-current liabilities
Note payable, fair value	$ 1,037,016,000	$ 470,543,000
Senior Notes | Quoted Prices in Active Markets for Identical Assets (Level 1)
Non-current liabilities
Note payable, fair value	0	0
Senior Notes | Significant Other Observable Inputs (Level 2)
Non-current liabilities
Note payable, fair value	1,037,016,000	470,543,000
Senior Notes | Significant Unobservable Inputs (Level 3)
Non-current liabilities
Note payable, fair value	0	0
Senior Notes | Carrying Amount
Non-current liabilities
Note payable, fair value	1,000,842,000	469,383,000
Junior Term Loan
Non-current liabilities
Note payable, fair value	256,100,000	259,675,000
Junior Term Loan | Quoted Prices in Active Markets for Identical Assets (Level 1)
Non-current liabilities
Note payable, fair value	0	0
Junior Term Loan | Significant Other Observable Inputs (Level 2)
Non-current liabilities
Note payable, fair value	256,100,000	259,675,000
Junior Term Loan | Significant Unobservable Inputs (Level 3)
Non-current liabilities
Note payable, fair value	0	0
Junior Term Loan | Carrying Amount
Non-current liabilities
Note payable, fair value	237,624,000	$ 236,446,000
Financing obligation
Non-current liabilities
Note payable, fair value	217,043,000
Financing obligation | Quoted Prices in Active Markets for Identical Assets (Level 1)
Non-current liabilities
Note payable, fair value	0
Financing obligation | Significant Other Observable Inputs (Level 2)
Non-current liabilities
Note payable, fair value	217,043,000
Financing obligation | Significant Unobservable Inputs (Level 3)
Non-current liabilities
Note payable, fair value	0
Financing obligation | Carrying Amount
Non-current liabilities
Note payable, fair value	$ 210,429,000

Debt and deferred financing c52

Debt and deferred financing costs - Schedule of Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Jun. 17, 2016	Dec. 31, 2015	Mar. 13, 2015
Debt Instrument [Line Items]
Total	$ 1,537,764
Forterra Building Products
Debt Instrument [Line Items]
Total	1,471,180		$ 705,829
Less: current portion debt	0		(2,191)
Total long-term debt	$ 1,471,180		$ 703,638
Forterra Building Products | Senior Notes
Debt Instrument [Line Items]
Interest rate	6.50%		6.50%
Debt discount and issuance costs	$ 34,880	$ 6,700	$ 20,129
Total	$ 1,000,842		$ 469,383
Forterra Building Products | Junior Term Loan
Debt Instrument [Line Items]
Interest rate	10.50%		10.50%
Debt discount and issuance costs	$ 22,376		$ 23,554
Total	237,624		236,446
Forterra Building Products | Line of Credit | Revolving Credit Facility
Debt Instrument [Line Items]
Debt discount and issuance costs	3,800
Debt issuance costs	2,715
Total	22,285		0	$ 45,000
Forterra Building Products | Financing obligation
Debt Instrument [Line Items]
Debt discount and issuance costs	6,614
Total	$ 210,429		$ 0

Debt and deferred financing c53

Debt and deferred financing costs - Schedule of Debt, Narrative (Details)	Jun. 17, 2016USD ($)	Apr. 30, 2016USD ($)	Oct. 31, 2015USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2016USD ($)	Apr. 14, 2016USD ($)	Dec. 31, 2015USD ($)	Mar. 13, 2015USD ($)
Debt Instrument [Line Items]
Face amount, carve out portion, increase (decrease) during the period		$ 203,400,000
Debt obligations				$ 1,537,764,000	$ 1,537,764,000
Debt Issuance Costs, Gross			$ 71,600,000
Line of Credit
Debt Instrument [Line Items]
Debt increase (decrease)		205,000,000
Repayments of debt		203,400,000
Senior Notes
Debt Instrument [Line Items]
Debt increase (decrease)	$ 345,000,000
Forterra Building Products
Debt Instrument [Line Items]
Debt obligations				1,471,180,000	1,471,180,000		$ 705,829,000
Debt face amount, carve out portion								$ 515,500,000
Payments of dividends	338,300,000
Cash interest expense					58,300,000
Interest paid by affiliates					6,900,000
Forterra Building Products | Line of Credit | Revolving Credit Facility
Debt Instrument [Line Items]
Debt obligations				22,285,000	22,285,000		0	45,000,000
Line of credit facility, maximum borrowing capacity				285,000,000	285,000,000	$ 285,000,000		150,000,000
Debt discount and issuance costs				3,800,000	3,800,000
Debt obligations, gross				$ 25,000,000	$ 25,000,000			600,000
Weighted average annual interest rate				2.17%	2.04%
Allowable borrowing base				$ 237,500,000	$ 237,500,000
Fixed charge coverage ratio				1	1
Forterra Building Products | Line of Credit | Revolving Credit Facility | Minimum
Debt Instrument [Line Items]
Facility fee					0.25%
Forterra Building Products | Line of Credit | Revolving Credit Facility | Maximum
Debt Instrument [Line Items]
Facility fee					0.375%
Forterra Building Products | Line of Credit | Letter of Credit
Debt Instrument [Line Items]
Letters of Credit Outstanding, Amount				$ 22,500,000	$ 22,500,000
Forterra Building Products | Senior Notes
Debt Instrument [Line Items]
Debt face amount								635,000,000
Debt obligations				1,000,842,000	1,000,842,000		469,383,000
Debt Instrument, Discount (Premium) and Debt Issuance Costs, Carve Out Portion		$ 8,900,000
Debt increase (decrease)	345,000,000		240,000,000
Debt discount and issuance costs	$ 6,700,000			$ 34,880,000	$ 34,880,000		20,129,000
Debt obligations, gross								254,900,000
Forterra Building Products | Senior Notes | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Interest rate, floor percentage	1.00%
Margin rate	5.50%
Weighted average effective interest rate				7.10%	7.10%
Forterra Building Products | Financing obligation
Debt Instrument [Line Items]
Debt obligations				$ 210,429,000	$ 210,429,000		0
Debt Instrument, Discount (Premium) and Debt Issuance Costs, Carve Out Portion			$ 51,900,000
Debt discount and issuance costs				6,614,000	6,614,000
Forterra Building Products | Junior Term Loan
Debt Instrument [Line Items]
Debt face amount								260,000,000
Debt obligations				237,624,000	237,624,000		236,446,000
Debt discount and issuance costs				$ 22,376,000	$ 22,376,000		$ 23,554,000
Weighted average effective interest rate				11.80%	11.80%
Debt obligations, gross								$ 260,000,000
Forterra Building Products | Junior Term Loan | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Interest rate, floor percentage	1.00%
Margin rate	9.50%

Debt and deferred financing c54

Debt and deferred financing costs - Future Minimum Principal Payments (Details) $ in Thousands	Sep. 30, 2016USD ($)
Debt Instrument [Line Items]
2,016	$ 0
2,017	0
2,018	0
2,019	0
2,020	25,000
Thereafter	1,512,764
Total	1,537,764
Senior Notes
Debt Instrument [Line Items]
2,016	0
2,017	0
2,018	0
2,019	0
2,020	0
Thereafter	1,035,721
Total	1,035,721
Junior Term Loan
Debt Instrument [Line Items]
2,016	0
2,017	0
2,018	0
2,019	0
2,020	0
Thereafter	260,000
Total	260,000
Line of Credit
Debt Instrument [Line Items]
2,016	0
2,017	0
2,018	0
2,019	0
2,020	25,000
Thereafter	0
Total	25,000
Financing obligation
Debt Instrument [Line Items]
2,016	0
2,017	0
2,018	0
2,019	0
2,020	0
Thereafter	217,043
Total	$ 217,043

Debt and deferred financing c55

Debt and deferred financing costs - Joint and Several Obligations, Narrative (Details) - USD ($) $ in Thousands	Jun. 17, 2016	Mar. 13, 2015	Apr. 30, 2016	Oct. 31, 2015	Mar. 13, 2015	Sep. 30, 2015	Sep. 30, 2016
Line of Credit
Debt Instrument [Line Items]
Debt increase (decrease)			$ 205,000
Repayments of debt			203,400
Senior Notes
Debt Instrument [Line Items]
Debt increase (decrease)	$ 345,000
Forterra Building Products
Debt Instrument [Line Items]
Debt face amount, carve out portion		$ 515,500			$ 515,500
Payments of dividends	338,300
Forterra Building Products | Senior Notes
Debt Instrument [Line Items]
Debt obligations, gross		254,900			254,900
Debt increase (decrease)	$ 345,000			$ 240,000
Forterra Building Products | Junior Term Loan
Debt Instrument [Line Items]
Debt obligations, gross		260,000			260,000
Affiliates of LSF9 | Line of Credit
Debt Instrument [Line Items]
Repayments of debt			203,400
Affiliates of LSF9 | Senior Notes
Debt Instrument [Line Items]
Repayments of debt			176,700
Revolving Credit Facility | Forterra Building Products | Line of Credit
Debt Instrument [Line Items]
Debt obligations, gross		600			600		$ 25,000
Successor
Debt Instrument [Line Items]
Debt instrument, face amount, unallocated portion		424,500
Successor | Forterra Building Products | Line of Credit
Debt Instrument [Line Items]
Proceeds from debt						$ 35,619	131,611
Repayments of debt						30,619	55,173
Successor | Forterra Building Products | Senior Notes
Debt Instrument [Line Items]
Proceeds from debt						248,505	548,400
Repayments of debt						3,175	2,191
Successor | Forterra Building Products | Junior Term Loan
Debt Instrument [Line Items]
Proceeds from debt						$ 244,300	$ 0
Predecessor | Forterra Building Products | Line of Credit
Debt Instrument [Line Items]
Proceeds from debt					0
Repayments of debt					0
Predecessor | Forterra Building Products | Senior Notes
Debt Instrument [Line Items]
Proceeds from debt					0
Repayments of debt					0
Predecessor | Forterra Building Products | Junior Term Loan
Debt Instrument [Line Items]
Proceeds from debt					0
HeidelbergCement Hanson Building Products | Forterra Building Products | Senior Notes
Debt Instrument [Line Items]
Debt obligations, gross		254,900			254,900
HeidelbergCement Hanson Building Products | Forterra Building Products | Junior Term Loan
Debt Instrument [Line Items]
Debt obligations, gross		260,000			$ 260,000
HeidelbergCement Hanson Building Products | Predecessor | Forterra Building Products
Debt Instrument [Line Items]
Debt acquired to fund acquisition		$ 940,000
Cretex | Forterra Building Products | Senior Notes
Debt Instrument [Line Items]
Debt increase (decrease)				$ 240,000
U.S. Pipe | Line of Credit
Debt Instrument [Line Items]
Proceeds from debt			$ 205,000

Debt and deferred financing c56

Debt and deferred financing costs - The Offering and Refinancing, Narrative (Details)	Oct. 25, 2016USD ($)	Oct. 06, 2016	Jun. 17, 2016USD ($)	Apr. 30, 2016USD ($)	Oct. 31, 2015USD ($)	Oct. 05, 2016	Sep. 30, 2016USD ($)	Apr. 14, 2016USD ($)	Dec. 31, 2015USD ($)	Mar. 13, 2015USD ($)
Debt Instrument [Line Items]
Debt obligations							$ 1,537,764,000
Senior Notes
Debt Instrument [Line Items]
Debt increase (decrease)			$ 345,000,000
Line of Credit
Debt Instrument [Line Items]
Debt increase (decrease)				$ 205,000,000
Repayments of debt				$ 203,400,000
Subsequent Event
Debt Instrument [Line Items]
Proceeds in public offering	$ 313,300,000
Debt increase (decrease)	1,050,000,000
Subsequent Event | Senior Notes
Debt Instrument [Line Items]
Debt increase (decrease)	1,050,000,000
Debt face amount	$ 1,050,000,000
Debt instrument, amortization percentage	0.25%					0.25%
Subsequent Event | Senior Notes | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Margin rate	3.50%	3.50%
Interest rate, floor percentage	1.00%					1.00%
Subsequent Event | Senior Notes | Base Rate
Debt Instrument [Line Items]
Margin rate	2.50%	2.50%
Forterra Building Products
Debt Instrument [Line Items]
Debt obligations							1,471,180,000		$ 705,829,000
Forterra Building Products | Junior Term Loan
Debt Instrument [Line Items]
Debt obligations							237,624,000		236,446,000
Debt face amount										$ 260,000,000
Forterra Building Products | Junior Term Loan | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Margin rate			9.50%
Interest rate, floor percentage			1.00%
Forterra Building Products | Senior Notes
Debt Instrument [Line Items]
Debt increase (decrease)			$ 345,000,000		$ 240,000,000
Debt obligations							1,000,842,000		469,383,000
Debt face amount										635,000,000
Forterra Building Products | Senior Notes | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Margin rate			5.50%
Interest rate, floor percentage			1.00%
Forterra Building Products | Subsequent Event | Junior Term Loan
Debt Instrument [Line Items]
Repayments of debt	$ 260,000,000
Write off of issuance discounts and capitalized issuance costs	22,000,000
Prepayment penalty	7,800,000
Forterra Building Products | Subsequent Event | Senior Notes
Debt Instrument [Line Items]
Repayments of debt	1,040,000,000
Revolving Credit Facility | Subsequent Event | Line of Credit
Debt Instrument [Line Items]
Proceeds from debt	125,000,000
Debt obligations	125,000,000
Line of credit facility, maximum borrowing capacity	300,000,000
Line of credit facility, accordion feature, increase limit	100,000,000
Line of credit facility, maximum borrowing capacity, accordion feature, increase limit	$ 50,000,000
Debt instrument, borrowing base limitation, sum of eligible cash, maximum	100.00%
Debt instrument, borrowing base limitation, eligible accounts receivable, maximum	85.00%
Debt instrument, borrowing base limitation, eligible inventory, maximum	75.00%
Debt instrument, borrowing base limitation, orderly liquidation value of eligible inventory, maximum	85.00%
Debt instrument, borrowing base limitation, eligible accounts receivable and inventory, accordion feature, maximum	2.50%
Fixed charge coverage ratio	1	1
Revolving Credit Facility | Subsequent Event | Line of Credit | LIBOR or CDOR
Debt Instrument [Line Items]
Debt instrument, collateral covenant, percentage of voting stock, maximum	65.00%
Revolving Credit Facility | Subsequent Event | Line of Credit | LIBOR or CDOR | Minimum
Debt Instrument [Line Items]
Margin rate	1.25%
Revolving Credit Facility | Subsequent Event | Line of Credit | LIBOR or CDOR | Maximum
Debt Instrument [Line Items]
Margin rate	1.75%
Revolving Credit Facility | Subsequent Event | Line of Credit | Base Rate, Canadian Prime Rate or Canadian Base Rate | Minimum
Debt Instrument [Line Items]
Margin rate	0.25%
Revolving Credit Facility | Subsequent Event | Line of Credit | Base Rate, Canadian Prime Rate or Canadian Base Rate | Maximum
Debt Instrument [Line Items]
Margin rate	0.75%
Revolving Credit Facility | Forterra Building Products | Line of Credit
Debt Instrument [Line Items]
Debt obligations							22,285,000		$ 0	45,000,000
Line of credit facility, maximum borrowing capacity							$ 285,000,000	$ 285,000,000		$ 150,000,000
Fixed charge coverage ratio							1
United States | Revolving Credit Facility | Subsequent Event | Line of Credit
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	$ 280,000,000
Canada | Subsequent Event | Senior Notes | LIBOR or CDOR
Debt Instrument [Line Items]
Debt instrument, collateral covenant, percentage of voting stock, maximum	65.00%	65.00%
Canada | Revolving Credit Facility | Subsequent Event | Line of Credit
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	$ 20,000,000
Canada | Revolving Credit Facility | Subsequent Event | Line of Credit | LIBOR or CDOR
Debt Instrument [Line Items]
Debt instrument, collateral covenant, percentage of voting stock, maximum	65.00%

Financing obligation (Failed 57

Financing obligation (Failed sale-leaseback) - Narrative (Details) - Forterra Building Products $ in Thousands	Apr. 14, 2016USD ($)property	Apr. 05, 2016USD ($)property	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2016USD ($)
Sale Leaseback Transaction [Line Items]
Number of properties sold | property	2	47
Proceeds from failed sale-leaseback	$ 11,900	$ 204,300
Sale leaseback transaction, lease term	P20Y
Sale leaseback transaction, lease renewal term	9 years 11 months
Sale leaseback transaction, transaction costs					$ 6,600
Proceeds from sale leaseback transactions, net of transaction costs	$ 209,700
Depreciation expense on assets sold under financing obligations			$ 1,300		2,600
Sale leaseback transaction, financing obligation			210,400		210,400
Financing interest expense			$ 4,300		8,300
Minimum
Sale Leaseback Transaction [Line Items]
Sale leaseback transaction, rent escalation percentage	2.00%
Maximum
Sale Leaseback Transaction [Line Items]
Sale leaseback transaction, rent escalation percentage	4.00%
Successor
Sale Leaseback Transaction [Line Items]
Proceeds from failed sale-leaseback				$ 0	216,280
Sale leaseback transaction, transaction costs	$ 6,500			$ 0	$ 6,492

Financing obligation (Failed 58

Financing obligation (Failed sale-leaseback) - Minimum Lease Payments (Details) - Forterra Building Products $ in Thousands	Sep. 30, 2016USD ($)
Sale Leaseback Transaction [Line Items]
2,016	$ 4,237
2,017	17,229
2,018	17,574
2,019	17,925
2,020	18,284
Thereafter:	599,856
Minimum lease payments under failed sale-leasebacks	$ 675,105

Accrued liabilities (Details)

Accrued liabilities (Details) - Successor - Forterra Building Products - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Payables and Accruals [Line Items]
Accrued payroll and employee benefits	$ 32,765	$ 24,690
Accrued taxes	14,755	17,073
Accrued rebates	16,861	8,021
Warranty	3,368	2,429
Other miscellaneous accrued liabilities	2,714	2,512
Environmental & reclamation obligation	1,915	903
Total accrued liabilities	$ 72,378	$ 55,628

Derivatives and hedging (Detail

Derivatives and hedging (Details) - Forterra Building Products - USD ($) $ in Thousands	2 Months Ended	3 Months Ended		7 Months Ended	9 Months Ended
	Mar. 13, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2015	Sep. 30, 2016
Derivative [Line Items]
Foreign exchange gain/(loss)	$ 0	$ 850	$ 4,997	$ 6,101	$ (3,570)
Loss on settlement					(1,546)
Successor
Derivative [Line Items]
Proceeds from settlement of derivatives				$ 0	$ 6,546

Derivatives and hedging - Deriv

Derivatives and hedging - Derivative Instruments, Assets and Liabilities (Details) - Forterra Building Products - Successor - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, gross	$ 246	$ 9,093
Derivative Liability, Fair Value, gross	(2,034)	0
Derivative Asset, less legally enforceable master netting agreements	0	0
Derivative Liability, less legally enforceable master netting agreements	0	0
Derivative Asset, net	246	9,093
Derivative Liability, net	(2,034)	0
Foreign exchange forward contracts
Derivatives, Fair Value [Line Items]
Derivative Asset, Notional Amount	0	79,531
Derivative Asset, Fair Value, gross	0	7,667
Derivative Liability, Notional Amount	79,531	0
Derivative Liability, Fair Value, gross	(2,034)	0
Cross currency swaps
Derivatives, Fair Value [Line Items]
Derivative Asset, Notional Amount	81,991	81,991
Derivative Asset, Fair Value, gross	246	1,426
Derivative Liability, Notional Amount	0	0
Derivative Liability, Fair Value, gross	$ 0	$ 0

Derivatives and hedging - Der62

Derivatives and hedging - Derivative Instruments, Gain (Loss) (Details) - Successor - Forterra Building Products - USD ($) $ in Thousands	3 Months Ended		7 Months Ended	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) on derivatives recognized in Accumulated other comprehensive loss	$ 174	$ 539	$ 951	$ (1,253)
Cross currency swaps | Designated as Hedging Instrument | Cash flow hedges
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) on derivatives recognized in Accumulated other comprehensive loss	174	539		(1,253)	$ 951
Cross currency swaps | Not Designated as Hedging Instrument | Cash flow hedges
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) on derivatives not designated as hedges	$ 850	$ 4,997		$ (2,024)	$ 6,101

Commitments and contingencies (

Commitments and contingencies (Details) - Forterra Building Products - USD ($)	Oct. 05, 2016	Mar. 13, 2015
Loss Contingencies [Line Items]
Ownership interest		50.00%
Subsequent Event | HeidelbergCement, Case | Pending Litigation
Loss Contingencies [Line Items]
Loss contingency, damages sought	$ 100,000,000
Predecessor | HeidelbergCement Hanson Building Products
Loss Contingencies [Line Items]
Business acquisition, possible maximum earn out		$ 100,000,000

Related party transactions (Det

Related party transactions (Details) - USD ($) $ in Thousands	2 Months Ended	3 Months Ended			7 Months Ended	9 Months Ended
	Mar. 13, 2015	Dec. 31, 2016	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2015	Sep. 30, 2016
Subsequent Event | Minimum | Forecast
Related Party Transaction [Line Items]
Income tax benefits, recognized as reduction to equity		$ 114,000
Subsequent Event | Maximum | Forecast
Related Party Transaction [Line Items]
Income tax benefits, recognized as reduction to equity		124,000
Affiliated Entities | Lone Star | Subsequent Event | Minimum | Forecast
Related Party Transaction [Line Items]
Income tax benefits, recognized as reduction to equity		114,000
Affiliated Entities | Lone Star | Subsequent Event | Maximum | Forecast
Related Party Transaction [Line Items]
Income tax benefits, recognized as reduction to equity		$ 124,000
Forterra Building Products
Related Party Transaction [Line Items]
Due from affiliates			$ 91			$ 91
Forterra Building Products | Predecessor
Related Party Transaction [Line Items]
Selling, general and administrative expenses with related party	$ 4,112
Forterra Building Products | Affiliated Entities | Lone Star | Subsequent Event | Forecast
Related Party Transaction [Line Items]
Payment of certain covered tax benefits buy the Company, percentage		85.00%
Forterra Building Products | Affiliated Entities | Management Services Agreement | Hudson Advisors
Related Party Transaction [Line Items]
Related party fees			$ 1,000	$ 3,800	$ 7,000	$ 4,100

Segment reporting (Details)

Segment reporting (Details) - Forterra Building Products - USD ($) $ in Thousands	2 Months Ended	3 Months Ended		7 Months Ended	9 Months Ended
	Mar. 13, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2015	Sep. 30, 2016	Dec. 31, 2015
Predecessor
Segment Reporting Information [Line Items]
Net sales	$ 132,620
Income (loss) before income taxes	(6,498)
Depreciation & amortization expense	6,894
Interest (income)/expense	84
EBITDA	480
Capital expenditures	2,744
Predecessor | Operating segments | Drainage Pipe & Products
Segment Reporting Information [Line Items]
Net sales	79,341
Income (loss) before income taxes	8,839
Depreciation & amortization expense	3,231
Interest (income)/expense	0
EBITDA	12,070
Capital expenditures	621
Predecessor | Operating segments | Water Pipe & Products
Segment Reporting Information [Line Items]
Net sales	30,464
Income (loss) before income taxes	(3,192)
Depreciation & amortization expense	1,030
Interest (income)/expense	0
EBITDA	(2,162)
Capital expenditures	1,851
Predecessor | Operating segments | Bricks
Segment Reporting Information [Line Items]
Net sales	19,922
Income (loss) before income taxes	(4,000)
Depreciation & amortization expense	2,505
Interest (income)/expense	18
EBITDA	(1,477)
Capital expenditures	272
Predecessor | Other
Segment Reporting Information [Line Items]
Net sales	2,893
Income (loss) before income taxes	(8,145)
Depreciation & amortization expense	128
Interest (income)/expense	66
EBITDA	(7,951)
Capital expenditures	0
Successor
Segment Reporting Information [Line Items]
Net sales		$ 480,145	$ 241,415	$ 492,730	$ 1,120,287
Income (loss) before income taxes		16,522	(12,238)	(45,376)	12,743
Depreciation & amortization expense		30,629	9,313	20,373	71,049
Interest (income)/expense		31,756	13,122	28,673	73,885
EBITDA		78,907	10,197	3,670	157,677
Capital expenditures		16,685	4,449	11,495	31,690
Assets		2,051,310			2,051,310	$ 938,875
Property, plant and equipment, net		646,719			646,719	388,924
Successor | Operating segments | Drainage Pipe & Products
Segment Reporting Information [Line Items]
Net sales		215,486	143,087	284,118	552,035
Income (loss) before income taxes		37,994	25,007	39,467	90,205
Depreciation & amortization expense		10,057	4,206	9,300	29,608
Interest (income)/expense		3,451	0	0	6,723
EBITDA		51,502	29,213	48,767	126,536
Capital expenditures		6,351	1,667	4,516	12,621
Assets		753,044			753,044	626,477
Successor | Operating segments | Water Pipe & Products
Segment Reporting Information [Line Items]
Net sales		225,645	57,409	119,297	455,286
Income (loss) before income taxes		24,478	6,188	9,955	43,821
Depreciation & amortization expense		18,351	2,460	5,398	34,853
Interest (income)/expense		805	0	0	1,577
EBITDA		43,634	8,648	15,353	80,251
Capital expenditures		6,632	948	3,152	10,035
Assets		1,103,245			1,103,245	136,909
Successor | Operating segments | Bricks
Segment Reporting Information [Line Items]
Net sales		39,012	39,184	84,797	110,436
Income (loss) before income taxes		4,001	(1,786)	(5,565)	7,277
Depreciation & amortization expense		2,139	2,416	5,236	6,131
Interest (income)/expense		0	0	0	0
EBITDA		6,140	630	(329)	13,408
Capital expenditures		3,702	749	2,742	8,410
Assets		138,146			138,146	147,699
Successor | Other
Segment Reporting Information [Line Items]
Net sales		2	1,735	4,518	2,530
Income (loss) before income taxes		(49,951)	(41,647)	(89,233)	(128,560)
Depreciation & amortization expense		82	231	439	457
Interest (income)/expense		27,500	13,122	28,673	65,585
EBITDA		(22,369)	(28,294)	(60,121)	(62,518)
Capital expenditures		0	1,085	1,085	624
Assets		56,875			56,875	27,790
United States | Predecessor
Segment Reporting Information [Line Items]
Net sales	112,299
United States | Successor
Segment Reporting Information [Line Items]
Net sales		423,526	189,570	397,720	988,961
Property, plant and equipment, net		554,837			554,837	305,843
Canada | Predecessor
Segment Reporting Information [Line Items]
Net sales	20,321
Canada | Successor
Segment Reporting Information [Line Items]
Net sales		53,475	51,845	95,010	125,223
Property, plant and equipment, net		85,335			85,335	83,081
Mexico | Predecessor
Segment Reporting Information [Line Items]
Net sales	$ 0
Mexico | Successor
Segment Reporting Information [Line Items]
Net sales		3,144	$ 0	$ 0	6,103
Property, plant and equipment, net		$ 6,547			$ 6,547	$ 0

Income Taxes (Details)

Income Taxes (Details) - Forterra Building Products - USD ($) $ in Thousands	2 Months Ended	3 Months Ended		7 Months Ended	9 Months Ended
	Mar. 13, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2015	Sep. 30, 2016	Apr. 14, 2016
Successor
Income Tax Contingency [Line Items]
Income tax (expense) benefit		$ (8,154)	$ (2,729)	$ (4,308)	$ 28,378
Predecessor
Income Tax Contingency [Line Items]
Income tax (expense) benefit	$ 742
Sherman-Dixie and USP
Income Tax Contingency [Line Items]
Deferred income tax liabilities acquired						$ 34,900

Employee benefit plans (Details

Employee benefit plans (Details) - USD ($) $ in Thousands	2 Months Ended	3 Months Ended		7 Months Ended	9 Months Ended
	Mar. 13, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2015	Sep. 30, 2016
Successor | Forterra Building Products
Defined Benefit Plan Disclosure [Line Items]
Defined contribution plan, cost recognized		$ 4,171	$ 2,660	$ 8,791	$ 10,507
Predecessor
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 676
Interest cost	(3)
Net Expense	673
Predecessor | Forterra Building Products
Defined Benefit Plan Disclosure [Line Items]
Defined contribution plan, cost recognized	$ 1,724

Investment in equity method i68

Investment in equity method investee (Details) - Forterra Building Products - Joint Venture - Drainage Pipe & Products $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2016USD ($)	Sep. 30, 2016USD ($)
Schedule of Equity Method Investments [Line Items]
Ownership percentage	50.00%	50.00%
Investment in equity method investee	$ 57,503	$ 57,503
Net sales	39,123	102,127
Gross profit	12,827	30,841
Income from operations	8,557	18,654
Net income	$ 8,463	$ 18,674

Subsequent events - The Offerin

Subsequent events - The Offering (Details) - USD ($) $ in Thousands	Oct. 25, 2016	Jun. 17, 2016	Apr. 30, 2016	Oct. 31, 2015	Sep. 30, 2016	Dec. 31, 2015	Mar. 13, 2015
Subsequent Event [Line Items]
Debt obligations					$ 1,537,764
Senior Notes
Subsequent Event [Line Items]
Debt increase (decrease)		$ 345,000
Line of Credit
Subsequent Event [Line Items]
Debt increase (decrease)			$ 205,000
Repayments of debt			$ 203,400
Forterra Building Products
Subsequent Event [Line Items]
Debt obligations					1,471,180	$ 705,829
Forterra Building Products | Junior Term Loan
Subsequent Event [Line Items]
Debt obligations					237,624	236,446
Forterra Building Products | Senior Notes
Subsequent Event [Line Items]
Debt increase (decrease)		$ 345,000		$ 240,000
Debt obligations					1,000,842	469,383
Forterra Building Products | Line of Credit | Revolving Credit Facility
Subsequent Event [Line Items]
Debt obligations					$ 22,285	$ 0	$ 45,000
Subsequent Event
Subsequent Event [Line Items]
Net proceeds from offering	$ 313,300
Debt increase (decrease)	1,050,000
Subsequent Event | Senior Notes
Subsequent Event [Line Items]
Debt increase (decrease)	1,050,000
Subsequent Event | Line of Credit | Revolving Credit Facility
Subsequent Event [Line Items]
Debt obligations	125,000
Subsequent Event | Forterra Building Products | Junior Term Loan
Subsequent Event [Line Items]
Repayments of debt	260,000
Subsequent Event | Forterra Building Products | Senior Notes
Subsequent Event [Line Items]
Repayments of debt	1,040,000
IPO | Subsequent Event
Subsequent Event [Line Items]
Net proceeds from offering	$ 313,300

Subsequent events - Stock Split

Subsequent events - Stock Split (Details) - Subsequent Event	Oct. 06, 2016$ / sharesshares	Oct. 05, 2016$ / sharesshares
Subsequent Event [Line Items]
Common shares, authorized (in shares) | shares	190,000,000	1,000
Common shares, par value (in usd per share) | $ / shares	$ 0.001	$ 0.01
Stock split (in shares)	41,619.472

Subsequent events - Refinancing

Subsequent events - Refinancing (Details)	Oct. 25, 2016USD ($)	Oct. 06, 2016	Jun. 17, 2016USD ($)	Apr. 30, 2016USD ($)	Oct. 31, 2015USD ($)	Oct. 05, 2016USD ($)	Sep. 30, 2016USD ($)	Apr. 14, 2016USD ($)	Dec. 31, 2015USD ($)	Mar. 13, 2015USD ($)
Subsequent Event [Line Items]
Debt obligations							$ 1,537,764,000
Subsequent Event
Subsequent Event [Line Items]
Debt increase (decrease)	$ 1,050,000,000
Line of Credit
Subsequent Event [Line Items]
Debt increase (decrease)				$ 205,000,000
Line of Credit | Revolving Credit Facility | Subsequent Event
Subsequent Event [Line Items]
Line of credit facility, maximum borrowing capacity	300,000,000
Line of credit facility, accordion feature, increase limit	100,000,000
Line of credit facility, maximum borrowing capacity, accordion feature, increase limit	$ 50,000,000
Debt instrument, borrowing base limitation, sum of eligible cash, maximum	100.00%
Debt instrument, borrowing base limitation, eligible accounts receivable, maximum	85.00%
Debt instrument, borrowing base limitation, eligible inventory, maximum	75.00%
Debt instrument, borrowing base limitation, orderly liquidation value of eligible inventory, maximum	85.00%
Debt instrument, borrowing base limitation, eligible accounts receivable and inventory, accordion feature, maximum	2.50%
Fixed charge coverage ratio	1	1
Debt obligations	$ 125,000,000
Proceeds from debt	125,000,000
Senior Notes
Subsequent Event [Line Items]
Debt increase (decrease)			$ 345,000,000
Senior Notes | Subsequent Event
Subsequent Event [Line Items]
Debt increase (decrease)	1,050,000,000
Debt face amount	$ 1,050,000,000
Debt instrument, accordion feature, increase limit						$ 285,000,000
Debt instrument, amortization percentage	0.25%					0.25%
Forterra Building Products
Subsequent Event [Line Items]
Debt obligations							1,471,180,000		$ 705,829,000
Forterra Building Products | Line of Credit | Revolving Credit Facility
Subsequent Event [Line Items]
Line of credit facility, maximum borrowing capacity							$ 285,000,000	$ 285,000,000		$ 150,000,000
Fixed charge coverage ratio							1
Debt obligations							$ 22,285,000		0	45,000,000
Forterra Building Products | Senior Notes
Subsequent Event [Line Items]
Debt increase (decrease)			$ 345,000,000		$ 240,000,000
Debt face amount										$ 635,000,000
Debt obligations							$ 1,000,842,000		$ 469,383,000
LIBOR or CDOR | Line of Credit | Revolving Credit Facility | Subsequent Event
Subsequent Event [Line Items]
Debt instrument, collateral covenant, percentage of voting stock, maximum	65.00%
London Interbank Offered Rate (LIBOR) | Senior Notes | Subsequent Event
Subsequent Event [Line Items]
Margin rate	3.50%	3.50%
Interest rate, floor percentage	1.00%					1.00%
London Interbank Offered Rate (LIBOR) | Forterra Building Products | Senior Notes
Subsequent Event [Line Items]
Margin rate			5.50%
Interest rate, floor percentage			1.00%
Base Rate | Senior Notes | Subsequent Event
Subsequent Event [Line Items]
Margin rate	2.50%	2.50%
Minimum | LIBOR or CDOR | Line of Credit | Revolving Credit Facility | Subsequent Event
Subsequent Event [Line Items]
Margin rate	1.25%
Minimum | Base Rate, Canadian Prime Rate or Canadian Base Rate | Line of Credit | Revolving Credit Facility | Subsequent Event
Subsequent Event [Line Items]
Margin rate	0.25%
Maximum | LIBOR or CDOR | Line of Credit | Revolving Credit Facility | Subsequent Event
Subsequent Event [Line Items]
Margin rate	1.75%
Maximum | Base Rate, Canadian Prime Rate or Canadian Base Rate | Line of Credit | Revolving Credit Facility | Subsequent Event
Subsequent Event [Line Items]
Margin rate	0.75%
United States | Line of Credit | Revolving Credit Facility | Subsequent Event
Subsequent Event [Line Items]
Line of credit facility, maximum borrowing capacity	$ 280,000,000
Canada | Line of Credit | Revolving Credit Facility | Subsequent Event
Subsequent Event [Line Items]
Line of credit facility, maximum borrowing capacity	$ 20,000,000
Canada | LIBOR or CDOR | Line of Credit | Revolving Credit Facility | Subsequent Event
Subsequent Event [Line Items]
Debt instrument, collateral covenant, percentage of voting stock, maximum	65.00%
Canada | LIBOR or CDOR | Senior Notes | Subsequent Event
Subsequent Event [Line Items]
Debt instrument, collateral covenant, percentage of voting stock, maximum	65.00%	65.00%

Subsequent events - Tax receiva

Subsequent events - Tax receivable agreement (Details) - Forecast - Subsequent Event $ in Millions	3 Months Ended
	Dec. 31, 2016USD ($)
Minimum
Subsequent Event [Line Items]
Income tax benefits, recognized as reduction to equity	$ 114
Maximum
Subsequent Event [Line Items]
Income tax benefits, recognized as reduction to equity	$ 124

Subsequent events - 2016 Stock

Subsequent events - 2016 Stock Incentive Plan (Details) - Subsequent Event - $ / shares	Oct. 21, 2016	Oct. 19, 2016
Subsequent Event [Line Items]
Number of shares available under stock incentive plan		5,000,000
Stock options granted (in shares)		361,590
Stock incentive plan exercise price (in usd per share)		$ 18
Stock options
Subsequent Event [Line Items]
Stock incentive plan award vesting period		4 years
Restricted stock
Subsequent Event [Line Items]
Stock incentive plan shares granted (in shares)	136,900
Stock incentive plan award vesting period	4 years

Subsequent events - Sale Leaseb

Subsequent events - Sale Leaseback (Details) $ in Millions	3 Months Ended
	Dec. 31, 2016USD ($)
Forterra Building Products | Forecast | Subsequent Event
Subsequent Event [Line Items]
Loss on disposal of property, plant and equipment	$ 19.6