BUSINESS COMBINATION (Tables)

3 Months Ended

Mar. 31, 2020

Business Combinations [Abstract]

Schedule of Total Consideration and Amounts Related to the Assets Acquired and Liabilities Assumed

The following table presents the total consideration for the Coram Acquisition and the amounts related to the assets acquired and liabilities assumed based on the estimated fair values as of the acquisition date:

($ in millions)	Coram Materials
Accounts receivable	$	2.0
Inventory	10.0
Other current assets	0.3
Property, plant and equipment	130.9
Total assets acquired	143.2
Current liabilities	0.1
Other long-term liabilities	0.2
Total liabilities assumed	0.3
Total consideration (fair value)(1)	$	142.9

Schedule of Unaudited Pro Forma Information

The information presented below reflects the unaudited pro forma combined financial results for the Company, which include and represent our estimate of the first quarter 2020 results of operations as if the Coram Acquisition had been completed on January 1, 2019.

	Three Months Ended March 31,
($ in millions except per share)	2020			2019
Revenue	$	336.5		$	337.0
Net loss attributable to U.S. Concrete	$	(1.6	)	$	(2.6	)
Net loss per share attributable to U.S. Concrete - basic	$	(0.10	)	$	(0.16	)
Net loss per share attributable to U.S. Concrete - diluted	$	(0.10	)	$	(0.16	)

Schedule of Adjustments Reflected in Pro Forma Net Income (Loss) and Net Income (Loss) Per Share Amounts

The unaudited pro forma amounts above reflect the following adjustments:

	Three Months Ended March 31,
($ in millions)	2020			2019
Decrease (increase) in cost of goods sold related to fair value increase in inventory	$	1.6		$	(0.8	)
Increase in depreciation, depletion and amortization expense	(0.9		)	(0.9		)
Exclusion of buyer transaction costs	0.5			—
Exclusion of seller transaction costs	0.3			—
Increase in interest expense	(0.8		)	(1.0		)
Increase in income tax expense	(1.1		)	(0.2		)