10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

x QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended September 27, 2014

OR

¨ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from                      to                     

Commission file number 333-187556

SUMMIT MATERIALS, LLC

(Exact name of registrant as specified in its charter)

Delaware	26-4138486
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)

1550 Wynkoop Street, 3rd Floor Denver, Colorado	80202
(Address of principal executive offices)	(Zip Code)

Registrant’s telephone number, including area code: (303) 893-0012

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.    Yes  x    No  ¨

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).    Yes  x    No  ¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer	¨	Accelerated filer	¨
Non-accelerated filer	x  (Do not check if a smaller reporting company)	Smaller reporting company	¨

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).    Yes  ¨    No  x

As of November 6, 2014, 100% of the registrant’s outstanding limited liability company interests were held by Summit Materials Intermediate Holdings, LLC.

CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS

This quarterly report on Form 10-Q (this “report”) includes “forward-looking statements” within the meaning of the federal securities laws, which involve risks and uncertainties. Forward-looking statements include all statements that do not relate solely to historical or current facts, and you can identify forward-looking statements because they contain words such as “believes,” “expects,” “may,” “will,” “should,” “seeks,” “intends,” “trends,” “plans,” “estimates,” “projects” or “anticipates” or similar expressions that concern our strategy, plans, expectations or intentions. All statements made relating to our estimated and projected earnings, margins, costs, expenditures, cash flows, growth rates and financial results are forward-looking statements. These forward-looking statements are subject to risks, uncertainties and other factors that may cause our actual results, performance or achievements to be materially different from future results, performance or achievements expressed or implied by such forward-looking statements. We derive many of our forward-looking statements from our operating budgets and forecasts, which are based upon many detailed assumptions. While we believe that our assumptions are reasonable, it is very difficult to predict the effect of known factors, and, of course, it is impossible to anticipate all factors that could affect our actual results. In light of the significant uncertainties inherent in the forward-looking statements included herein, the inclusion of such information should not be regarded as a representation by us or any other person that the results or conditions described in such statements or our objectives and plans will be realized. Important factors could affect our results and could cause results to differ materially from those expressed in our forward-looking statements, including but not limited to the factors discussed in the section entitled “Risk Factors” in our Annual Report on Form 10-K for the fiscal year ended December 28, 2013 (the “Form 10-K”), as filed with the Securities and Exchange Commission (the “SEC”), any factors discussed in the section entitled “Risk Factors” of this report, and the following:

• our substantial current level of indebtedness;

• our dependence on the construction industry and the strength of the local economies in which we operate;

• our ability to execute on our acquisition strategy, successfully integrate acquisitions with our existing operations and retain key employees of such acquired businesses;

• the cyclical nature of our business;

• declines in public infrastructure construction and reductions in governmental funding, including the funding by transportation authorities and other state agencies;

• conditions in the credit markets;

• our ability to accurately estimate the overall risks, requirements or costs when we bid on or negotiate contracts that are ultimately awarded to us;

• risks related to weather and seasonality;

• competition within our local markets;

• our dependence on securing and permitting aggregate reserves in strategically located areas;

• risks associated with our capital-intensive business;

• any failure to meet schedule or performance requirements of our contracts;

• changes in environmental, health, safety and climate change laws or governmental requirements or policies concerning zoning and land use;

• our dependence on senior management and inability to attract and retain qualified management personnel;

• special hazards related to our operations that may cause personal injury or property damage not covered by insurance;

• material costs and losses as a result of claims that our products do not meet regulatory requirements or contractual specifications;

• cancellation of a significant number of contracts or our disqualification from bidding for new contracts;

• our reliance on exemptions from certain disclosure requirements due to our status as an “emerging growth company”;

• interruptions in our information technology systems and infrastructure; and

• other factors as described in the Form 10-K.

All subsequent written and oral forward-looking statements attributable to us, or persons acting on our behalf, are expressly qualified in their entirety by these cautionary statements.

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Any forward-looking statement that we make speaks only as of the date of this report. We undertake no obligation to publicly update or revise any forward-looking statement as a result of new information, future events or otherwise, except as otherwise required by law.

As used in this report, unless otherwise noted or the context otherwise requires,

• “we,” “our,” “us,” and the “Company” refer to Summit Materials, LLC and its subsidiaries as a combined entity;

• “Summit Materials” refers only to Summit Materials, LLC and not its subsidiaries;

• “Finance Corp” refers only to Summit Materials Finance Corp., a wholly-owned indirect subsidiary of Summit Materials;

• “Sponsors” refers to certain investment funds affiliated with Blackstone Capital Partners V L.P. and Silverhawk Summit, L.P.;

• “Lafarge” refers to Lafarge North America, Inc.;

• “Westroc” refers to Westroc, LLC;

• “Alleyton” refers collectively to Alleyton Resource Company, LLC, Alcomat, LLC and Alleyton Services Company, LLC, formerly Alleyton Resource Corporation, Colorado Gulf, LP and certain assets of Barten Shepard Investments, LP.;

• “Troy Vines” refers to Troy Vines, Inc.;

• “Buckhorn Materials” refers to Buckhorn Materials, LLC, which is the surviving entity from the acquisition of Buckhorn Materials LLC and Construction Materials Group LLC;

• “Canyon Redi-Mix” refers collectively to Canyon Redi-Mix, Inc. and CRM Mixers LP;

• “Mainland” refers to Mainland Sand & Gravel ULC, which is the surviving entity from the acquisition of Rock Head Holdings Ltd., B.I.M. Holdings Ltd., Carlson Ventures Ltd., Mainland Sand and Gravel Ltd. and Jamieson Quarries Ltd.;

• “Southwest Ready Mix” refers to Southwest Ready Mix, LLC;

• “Colorado County S&G” refers to Colorado County Sand & Gravel Co., L.L.C., which is the surviving entity from the acquisition of Colorado County Sand & Gravel Co., L.L.C, M & M Gravel Sales, Inc., Marek Materials Co. Operating, Ltd. and Marek Materials Co., L.L.C.; and

• “Concrete Supply” refers to Concrete Supply of Topeka, Inc., Penny’s Concrete and Ready Mix, L.L.C. and Builders Choice Concrete Company of Missouri, L.L.C.

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SUMMIT MATERIALS, LLC

FORM  10-Q

TABLE OF CONTENTS

		Page No.
PART I—Financial Information
Item 1.	Financial Statements		1
	Consolidated Balance Sheets as of September 27, 2014 (Unaudited) and December 28, 2013		1
	Unaudited Consolidated Statements of Operations for the three and nine months ended September 27, 2014 and  September 28, 2013		2
	Unaudited Consolidated Statements of Comprehensive Income (Loss) for the three and nine months ended September 27, 2014 and September 28, 2013		3
	Unaudited Consolidated Statements of Cash Flows for the nine months ended September 27, 2014 and  September 28, 2013		4
	Unaudited Consolidated Statements of Changes in Redeemable Noncontrolling Interest and Member’s Interest for the nine months ended September 27, 2014 and September 28, 2013		5
	Notes to Unaudited Consolidated Financial Statements		6
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations		25
Item 3.	Quantitative and Qualitative Disclosures About Market Risk		38
Item 4.	Controls and Procedures		38
PART II — Other Information
Item 1.	Legal Proceedings		40
Item 1A.	Risk Factors		40
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds		40
Item 3.	Defaults Upon Senior Securities		40
Item 4.	Mine Safety Disclosures		40
Item 5.	Other Information		40
Item 6.	Exhibits		40
SIGNATURES			43

PART I—FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

SUMMIT MATERIALS, LLC AND SUBSIDIARIES

Consolidated Balance Sheets

(In thousands)

	September 27, 2014			December 28, 2013
	(unaudited)			(audited)
Assets
Current assets:
Cash	$	6,729		$	14,917
Accounts receivable, net		179,328			99,337
Costs and estimated earnings in excess of billings		26,542			10,767
Inventories		111,137			96,432
Other current assets		16,157			13,181
Total current assets		339,893			234,634
Property, plant and equipment, less accumulated depreciation, depletion and amortization (September 27, 2014 - $261,614 and December 28, 2013 - $212,382)		946,980			831,778
Goodwill		390,338			127,038
Intangible assets, less accumulated amortization (September 27, 2014 - $2,743 and December 28, 2013 - $2,193)		18,026			15,147
Other assets		51,255			39,197
Total assets	$	1,746,492		$	1,247,794
Liabilities, Redeemable Noncontrolling Interest and Member’s Interest
Current liabilities:
Current portion of debt	$	28,187		$	30,220
Current portion of acquisition-related liabilities		20,571			10,635
Accounts payable		87,604			72,104
Accrued expenses		87,513			57,251
Billings in excess of costs and estimated earnings		9,533			9,263
Total current liabilities		233,408			179,473
Long-term debt		1,062,921			658,767
Acquisition-related liabilities		41,287			23,756
Other noncurrent liabilities		86,242			77,480
Total liabilities		1,423,858			939,476
Commitments and contingencies (see note 10)
Redeemable noncontrolling interest		31,820			24,767
Member’s interest:
Member’s equity		514,890			486,896
Accumulated deficit		(218,128	)		(198,511	)
Accumulated other comprehensive loss		(7,236	)		(6,045	)
Member’s interest		289,526			282,340
Noncontrolling interest		1,288			1,211
Total member’s interest		290,814			283,551
Total liabilities, redeemable noncontrolling interest and member’s interest	$	1,746,492		$	1,247,794

See notes to unaudited consolidated financial statements.

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SUMMIT MATERIALS, LLC AND SUBSIDIARIES

Unaudited Consolidated Statements of Operations

(In thousands)

	Three months ended						Nine months ended
	September 27, 2014			September 28, 2013			September 27, 2014			September 28, 2013
Revenue:
Product	$	265,031		$	210,162		$	594,800		$	447,343
Service		129,728			106,101			275,345			230,591
Total revenue		394,759			316,263			870,145			677,934
Cost of revenue (excluding items shown separately below):
Product		184,573			145,605			429,576			327,536
Service		100,924			79,678			216,358			175,662
Total cost of revenue		285,497			225,283			645,934			503,198
General and administrative expenses		35,517			33,822			105,872			107,219
Depreciation, depletion, amortization and accretion		23,255			18,552			63,950			54,577
Transaction costs		2,741			711			7,737			3,175
Operating income		47,749			37,895			46,652			9,765
Other income, net		(1,408	)		(1,151	)		(2,299	)		(988	)
Loss on debt financings		—			—			—			3,115
Interest expense		22,085			14,531			62,555			42,380
Income (loss) from continuing operations before taxes		27,072			24,515			(13,604	)		(34,742	)
Income tax (benefit) expense		(1,038	)		1,565			(2,498	)		(1,782	)
Income (loss) from continuing operations		28,110			22,950			(11,106	)		(32,960	)
(Income) loss from discontinued operations		(7	)		160			(356	)		257
Net income (loss)		28,117			22,790			(10,750	)		(33,217	)
Net income attributable to noncontrolling interest		1,243			2,623			674			1,105
Net income (loss) attributable to member of Summit Materials, LLC	$	26,874		$	20,167		$	(11,424	)	$	(34,322	)

See notes to unaudited consolidated financial statements.

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SUMMIT MATERIALS, LLC AND SUBSIDIARIES

Unaudited Consolidated Statements of Comprehensive Income (Loss)

(In thousands)

	Three months ended					Nine months ended
	September 27, 2014			September 28, 2013		September 27, 2014			September 28, 2013
Net income (loss)	$	28,117		$	22,790	$	(10,750	)	$	(33,217	)
Other comprehensive (loss) income:
Postretirement curtailment adjustment		—			—		(1,346	)		—
Postretirement liability adjustment		—			—		2,164			—
Foreign currency translation adjustment		(1,764	)		—		(1,764	)		—
Other comprehensive loss		(1,764	)		—		(946	)		—
Comprehensive income (loss)		26,353			22,790		(11,696	)		(33,217	)
Less comprehensive income attributable to the noncontrolling interest		1,243			2,623		919			1,105
Comprehensive income (loss) attributable to member of Summit Materials, LLC	$	25,110		$	20,167	$	(12,615	)	$	(34,322	)

See notes to unaudited consolidated financial statements.

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SUMMIT MATERIALS, LLC AND SUBSIDIARIES

Unaudited Consolidated Statements of Cash Flows

(In thousands)

	Nine months ended
	September 27, 2014			September 28, 2013
Cash flow from operating activities:
Net loss	$	(10,750	)	$	(33,217	)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Depreciation, depletion, amortization and accretion		67,972			56,825
Financing fee amortization		495			2,450
Share-based compensation expense		1,746			1,743
Deferred income tax benefit		(525	)		(2,685	)
Net (gain) loss on asset disposals		(219	)		7,709
Loss on debt financings		—			2,989
Other		(463	)		(79	)
(Increase) decrease in operating assets, net of acquisitions:
Accounts receivable, net		(54,463	)		(18,797	)
Inventories		(3,843	)		700
Costs and estimated earnings in excess of billings		(15,009	)		(21,836	)
Other current assets		(3,910	)		(1,046	)
Other assets		(675	)		(800	)
Increase (decrease) in operating liabilities, net of acquisitions:
Accounts payable		9,433			10,919
Accrued expenses		2,578			(1,020	)
Billings in excess of costs and estimated earnings		270			(2,421	)
Other liabilities		(3,473	)		(1,311	)
Net cash (used in) provided by operating activities		(10,836	)		123
Cash flow from investing activities:
Acquisitions, net of cash acquired		(351,941	)		(60,913	)
Purchases of property, plant and equipment		(64,244	)		(53,659	)
Proceeds from the sale of property, plant and equipment		9,575			8,642
Other		757			—
Net cash used for investing activities		(405,853	)		(105,930	)
Cash flow from financing activities:
Proceeds from investment by member		24,350			—
Proceeds from debt issuances		657,217			217,681
Payments on long-term debt		(258,337	)		(111,884	)
Payments on acquisition-related liabilities		(5,807	)		(4,923	)
Financing costs		(8,834	)		(3,291	)
Other		(88	)		—
Net cash provided by financing activities		408,501			97,583
Net decrease in cash		(8,188	)		(8,224	)
Cash – beginning of period		14,917			27,431
Cash – end of period	$	6,729		$	19,207

See notes to unaudited consolidated financial statements.

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SUMMIT MATERIALS, LLC AND SUBSIDIARIES

Unaudited Consolidated Statements of Changes in Redeemable Noncontrolling Interest and Member’s Interest

(In thousands)

	Total Member’s Interest
	Member’s equity			Accumulated deficit			Accumulated other comprehensive loss			Noncontrolling interest		Total member’s interest			Redeemable noncontrolling interest
Balance — December 28, 2013	$	486,896		$	(198,511	)	$	(6,045	)	$	1,211	$	283,551		$	24,767
Contributed capital		24,350			—			—			—		24,350			—
Accretion/ redemption value adjustment		—			(6,211	)		—			—		(6,211	)		6,211
Net (loss) income		—			(11,424	)		—			77		(11,347	)		597
Other comprehensive (loss) income		—			—			(1,191	)		—		(1,191	)		245
Repurchase of member’s interest		(88	)		—			—			—		(88	)		—
Share-based compensation		3,732			(1,982	)		—			—		1,750			—
Balance — September 27, 2014	$	514,890		$	(218,128	)	$	(7,236	)	$	1,288	$	290,814		$	31,820
Balance — December 29, 2012	$	484,584		$	(94,085	)	$	(9,130	)	$	1,059	$	382,428		$	22,850
Accretion/ redemption value adjustment		—			509			—			—		509			(509	)
Net (loss) income		—			(34,322	)		—			146		(34,176	)		959
Share-based compensation		1,743			—			—			—		1,743			—
Balance — September 28, 2013	$	486,327		$	(127,898	)	$	(9,130	)	$	1,205	$	350,504		$	23,300

See notes to unaudited consolidated financial statements.

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SUMMIT MATERIALS, LLC

NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

(Tables in thousands)

1. SUMMARY OF ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES

Summit Materials, LLC (“Summit Materials”) is a vertically integrated, heavy-side construction materials company. Across its subsidiaries, it is engaged in the production and sale of aggregates, cement, ready-mixed concrete, asphalt paving mix and concrete products. Summit Materials, through its subsidiaries (collectively, the “Company”), owns and operates quarries, sand and gravel pits, a cement plant, cement distribution terminals, ready-mixed concrete plants, asphalt plants and landfill sites. It is also engaged in paving and related services. The Company is organized by geographic region and has three operating segments, which are also its reporting segments: the West; Central; and East regions.

Summit Materials is a wholly owned indirect subsidiary of Summit Materials Holdings L.P., whose major indirect owners are certain investment funds affiliated with Blackstone Capital Partners V L.P. and Silverhawk Summit, L.P.

The consolidated financial statements of the Company include the accounts of Summit Materials and its wholly and non-wholly owned subsidiaries. All significant intercompany balances and transactions have been eliminated.

Basis of Presentation—These unaudited consolidated financial statements were prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures typically included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. These unaudited consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto as of and for the year ended December 28, 2013. The Company continues to follow the accounting policies set forth in those consolidated financial statements. Management believes that these consolidated interim financial statements include all adjustments, normal and recurring in nature, that are necessary to present fairly the financial position of the Company as of September 27, 2014, the results of operations for the three and nine months ended September 27, 2014 and September 28, 2013 and cash flows for the nine months ended September 27, 2014 and September 28, 2013.

The Company’s fiscal year is based on a 52-53 week year with each quarter composed of 13 weeks ending on a Saturday. The 53-week year occurs approximately once every seven years. The additional week in the 53-week year will be included in the fourth quarter. The Company’s third quarter ended on September 27 and September 28 in 2014 and 2013, respectively. In 2013, Continental Cement Company, L.L.C. (“Continental Cement”), an indirect majority owned subsidiary of Summit Materials, changed its fiscal year to be consistent with the Company’s fiscal year. Prior to fiscal 2013, Continental Cement’s fiscal year was based on the calendar year with quarter-end dates of March 31, June 30, September 30 and December 31. The effect of this change to the Company’s financial position, results of operations and liquidity was immaterial.

Substantially all of the Company’s products and services are produced, consumed and performed outdoors, primarily in the spring, summer and fall. Seasonal changes and other weather-related conditions can affect the production and sales volumes of its products and delivery of its services. Therefore, the financial results for any interim period are not necessarily indicative of the results expected for the full year. Furthermore, the Company’s sales and earnings are sensitive to national, regional and local economic conditions and to cyclical changes in construction spending, among other factors.

Use of Estimates—Preparation of these consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities and reported amounts of revenue and expenses. Such estimates include the valuation of accounts receivable, inventories, goodwill, intangibles and other long-lived assets, pension and other postretirement obligations and asset retirement obligations. Estimates also include revenue earned on contracts and costs to complete contracts. Most of the Company’s paving and related services are performed under fixed unit-price contracts with state and local governmental entities. Management regularly evaluates its estimates and assumptions based on historical experience and other factors, including the current economic environment. Management adjusts such estimates and assumptions when circumstances dictate. As future events and their effects cannot be determined with precision, actual results can differ significantly from estimates made. Changes in estimates, including those resulting from continuing changes in the economic environment, are reflected in the Company’s consolidated financial statements when the change in estimate occurs.

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Business and Credit Concentrations—The Company’s operations are conducted primarily across 17 U.S. states and in Vancouver, Canada, with the most significant revenue generated in Texas, Kansas, Kentucky, Utah and Missouri. The Company’s accounts receivable consist primarily of amounts due from customers within these areas. Therefore, collection of these accounts is dependent on the economic conditions in the aforementioned states, as well as specific situations affecting individual customers. Credit granted within the Company’s trade areas has been granted to many customers, and management does not believe that any significant concentrations of credit exist with respect to individual customers or groups of customers. No single customer accounted for more than 10% of total revenue in the three or nine months ended September 27, 2014 and September 28, 2013.

Fair Value Measurements—Certain acquisitions made by the Company require the payment of contingent amounts of purchase consideration. These payments are contingent on specified operating results being achieved in periods subsequent to the acquisition and will not be made if earn-out thresholds are not achieved. Contingent consideration obligations are measured at fair value each reporting period, and any adjustments to fair value are recognized in earnings in the period identified. As of September 27, 2014 and December 28, 2013, contingent consideration obligations of $3.8 million and $1.9 million, respectively, were included in the non-current portion of acquisition-related liabilities and, as of September 27, 2014, $2.5 million was included in the current portion of acquisition related liabilities. The increase in contingent consideration obligations from December 28, 2013 relates to the January 17, 2014 acquisition of Alleyton Resource Corporation, Colorado Gulf, LP and certain assets of Barten Shepard Investments, LP (collectively, “Alleyton”).

The fair value of the contingent consideration obligations approximated their carrying value of $6.3 million and $1.9 million as of September 27, 2014 and December 28, 2013, respectively. The fair values are based on unobservable, or Level 3, inputs, including projected probability-weighted cash payments and an 11.0% discount rate, which reflects a market discount rate. Changes in fair value may occur as a result of a change in actual or projected cash payments, the probability weightings applied by the Company to projected payments or a change in the discount rate. Significant increases or decreases in any of these inputs in isolation could result in a lower, or higher, fair value measurement. There were no material valuation adjustments to contingent consideration obligations in the three or nine months ended September 27, 2014 or September 28, 2013.

Financial Instruments—The Company’s financial instruments include certain acquisition-related liabilities (deferred consideration and noncompete obligations) and debt. The fair value of the deferred consideration and noncompete obligations approximate their carrying value of $49.1 million and $6.5 million, respectively, as of September 27, 2014, and $28.3 million and $4.2 million, respectively, as of December 28, 2013. The $23.1 million net increase in the deferred consideration and noncompete obligations relate to the acquisitions completed in 2014. The fair value was determined based on unobservable, or Level 3 inputs, including the cash payment terms in the purchase agreements and a discount rate reflecting the Company’s credit risk.

The fair value of long-term debt approximated $1,104.2 million and $696.5 million as of September 27, 2014 and December 28, 2013, respectively, compared to its carrying value of $1,041.7 million and $663.0 million, respectively. Fair value was determined based on observable, or Level 2 inputs, such as interest rates, bond yields and quoted prices in inactive markets.

Redeemable Noncontrolling Interest— Continental Cement’s Class A Units represent a 70% economic interest in that business and the Class B Units represent a 30% economic interest. The holders of the Class B Units have a put option that allows them to put the Class B Units to Continental Cement’s parent company, a wholly-owned subsidiary of Summit Materials, at a strike price that approximates fair value. The put option is exercisable upon a sale of Summit Materials Holdings L.P. or at any time after May 2016. As a consequence of the put option, the Class B Units are classified in temporary equity. The initial redemption value of the Class B Units was based upon the estimated fair value of Continental Cement at the date the Class A Units were indirectly acquired by Summit Materials (May 2010). At that time, the Company elected to accrete changes in the redemption value from the date of issuance to the earliest anticipated redemption date, which is assumed to be May 2016. The accretion is recognized through an adjustment to accumulated deficit and increased in the third quarter of 2014 consistent with the redemption value increase to an estimated $65.1 million. During the third quarter of 2014, the Company performed an indirect valuation of the noncontrolling interest. The valuation was based on unobservable, or Level 3, inputs, including an assumption on the timing of settlement and projected cash flows. A significant change in these inputs could result in a material increase, or decrease, in the redemption value of the noncontrolling interest.

2. ACQUISITIONS

The Company completed a number of immaterial acquisitions during 2014 and 2013. The operating results of the acquired businesses have been included in the Company’s results of operations since the respective dates of the acquisitions. Assets acquired and liabilities assumed are measured at their acquisition-date fair value. Goodwill recognized in connection with the

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acquisitions is primarily attributable to the expected profitability, assembled workforces and operational infrastructure of the acquired businesses and the synergies expected to result after integration of those acquired businesses. The purchase price allocation for the 2014 acquisitions has not been finalized due to the recent timing of the acquisitions.

2014 Acquisitions

West region

• On September 19, 2014, the Company acquired all of the membership interests of Southwest Ready-Mix LLC, which included two ready-mixed concrete plants and serves the downtown and southwest Houston, Texas markets. The acquisition was funded with borrowings under the Company’s revolving credit facility.

• On September 4, 2014, the Company acquired all of the issued and outstanding shares and certain shareholder notes of Rock Head Holdings Ltd. and B.I.M. Holdings Ltd., which collectively indirectly owned all of Mainland Sand and Gravel Ltd.’s shares. The surviving entity, Mainland Sand & Gravel ULC. (“Mainland”), based in Surrey, British Columbia, is a supplier of aggregates to the Vancouver metropolitan area. The acquisition was funded with a portion of the proceeds from the September 8, 2014 issue and sale of $115.0 million aggregate principal amount of 10 ¹⁄₂% senior notes due 2020.

• On July 29, 2014, we acquired all of the assets of Canyon Redi-Mix, Inc. and CRM Mixers LP. The acquired assets include two ready-mixed concrete plants, which serve the Permian Basin region of West Texas. The acquisition was funded with borrowings under the Company’s revolving credit facility.

• On March 31, 2014, the Company acquired all of the stock of Troy Vines, Inc., an integrated aggregates and ready-mixed concrete business headquartered in Midland, Texas, which serves the Permian Basin region of West Texas. The acquisition was funded with cash on hand.

• On January 17, 2014, the Company acquired all of the membership interests of Alleyton Resource Corporation, Colorado Gulf, LP and certain assets of Barten Shepard Investments, LP, an aggregates and ready-mixed concrete business in Houston, Texas. The Alleyton acquisition was funded with a portion of the proceeds from the January 17, 2014 issue and sale of $260.0 million aggregate principal amount of 10 ¹⁄₂% senior notes due 2020.

East region

• On June 9, 2014, the Company acquired all of the membership interests of Buckhorn Materials LLC, an aggregates quarry in South Carolina, and Construction Materials Group LLC, a sand pit in South Carolina. The acquisition was funded with borrowings under the Company’s revolving credit facility.

2013 Acquisitions

West region

• On April 1, 2013, the Company acquired all of the membership interests of Westroc, LLC, an aggregates and ready-mixed concrete provider near Salt Lake City, Utah, with borrowings under the Company’s revolving credit facility.

Central region

• On April 1, 2013, the Company acquired certain aggregates, ready-mixed concrete and asphalt assets of Lafarge North America, Inc. in and around Wichita, Kansas, with borrowings under the Company’s revolving credit facility.

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The following table summarizes aggregated information regarding the fair values of the assets acquired and liabilities assumed in conjunction with the 2014 and 2013 acquisitions:

	Nine months ended September 27, 2014			Year ended December 28, 2013
Financial assets	$	30,172		$	8,302
Inventories		10,091			3,954
Property, plant and equipment		102,444			40,580
Intangible assets		3,398			7,428
Other assets		3,872			52
Financial liabilities		(21,192	)		(6,164	)
Other long-term liabilities		(8,002	)		(1,050	)
Net assets acquired		120,783			53,102
Goodwill		264,371			16,120
Purchase price		385,154			69,222
Acquisition related liabilities		(29,261	)		(7,902	)
Other		(3,952	)		281
Net cash paid for acquisitions	$	351,941		$	61,601

3. GOODWILL

Changes in the carrying amount of goodwill, by reportable segment, from December 28, 2013 to September 27, 2014 are summarized as follows:

	West			Central		East		Total
Balance, December 28, 2013	$	54,249		$	72,789	$	—	$	127,038
Acquisitions		237,140			—		26,160		263,300
Foreign currency translation adjustments		(1,071	)		—		—		(1,071	)
Balance, September 27, 2014	$	291,389		$	72,789	$	26,160	$	390,338

4. ACCOUNTS RECEIVABLE, NET

Accounts receivable, net consisted of the following as of September 27, 2014 and December 28, 2013:

	September 27, 2014			December 28, 2013
Trade accounts receivable	$	168,436		$	85,188
Retention receivables		11,429			15,966
Receivables from related parties		1,650			202
Accounts receivable		181,515			101,356
Less: Allowance for doubtful accounts		(2,187	)		(2,019	)
Accounts receivable, net	$	179,328		$	99,337

Retention receivables are amounts earned by the Company but held by customers until paving and related service contracts and projects are near completion or fully completed. Amounts are expected to be billed and collected within one year.

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5. INVENTORIES

Inventories consisted of the following as of September 27, 2014 and December 28, 2013:

	September 27, 2014		December 28, 2013
Aggregate stockpiles	$	79,961	$	70,300
Finished goods		13,083		11,207
Work in process		2,214		2,623
Raw materials		15,879		12,302
Total	$	111,137	$	96,432

6. ACCRUED EXPENSES

Accrued expenses consisted of the following as of September 27, 2014 and December 28, 2013:

	September 27, 2014		December 28, 2013
Interest	$	16,105	$	17,294
Payroll and benefits		19,173		16,368
Capital lease obligations		17,413		2,068
Insurance		10,505		7,445
Taxes (1)		8,235		4,168
Professional fees		3,445		2,352
Other (2)		12,637		7,556
Total	$	87,513	$	57,251

(1) Consists primarily of real estate, personal property and sales taxes.

(2) Consists primarily of subcontractor and working capital settlement accruals.

7. DEBT

Debt consisted of the following as of September 27, 2014 and December 28, 2013:

	September 27, 2014		December 28, 2013
Revolving credit facility	$	23,967	$	26,000
Long-term debt:
$625.0 million senior notes, including a $27.9 million net premium at September 27, 2014 and $250 million senior notes, net of $4.0 million discount at December 28, 2013		652,861		245,971
$416.7 million credit facility, term loan, net of $2.4 million and $2.9 million discount at September 27, 2014 and December 28, 2013, respectively		414,280		417,016
Total		1,067,141		662,987
Current portion of long-term debt		4,220		4,220
Long-term debt	$	1,062,921	$	658,767

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The contractual payments of long-term debt, including current maturities, for the five years subsequent to September 27, 2014, are as follows:

2014 (three months)	$	1,055
2015		5,275
2016		4,220
2017		4,220
2018		3,165
2019		398,790
Thereafter		625,000
Total		1,041,725
Plus: Original issue net premium		25,416
Total debt	$	1,067,141

Senior Notes—Summit Materials and its wholly-owned indirect subsidiary, Summit Materials Finance Corp. (“Finance Corp.” and, together with Summit Materials, the “Issuers”), are co-issuers of the 10 ¹⁄₂% Senior Notes due January 31, 2020 (the “Senior Notes”) that have been issued under an indenture dated as of January 30, 2012 (as amended and supplemented, the “Indenture”). The Senior Notes bear interest at 10.5% per year, payable semi-annually in arrears. The Indenture contains covenants limiting, among other things, the ability of Summit Materials and its restricted subsidiaries to incur additional indebtedness or issue certain preferred shares, pay dividends, redeem stock or make other distributions, make certain investments, sell or transfer certain assets, create liens, consolidate, merge, sell or otherwise dispose of all or substantially all of the Company’s assets, enter into certain transactions with affiliates, and designate subsidiaries as unrestricted subsidiaries. The Indenture also contains customary events of default.

The Issuers issued $250.0 million aggregate principal amount of Senior Notes (the “Existing Notes”) in January 2012. On January 17, 2014 and September 8, 2014, the Issuers issued an additional $260.0 million and $115.0 million, respectively, aggregate principal amount of Senior Notes (the “Additional Notes”), receiving proceeds of $409.3 million, before payment of fees and expenses and including a $34.3 million premium. The proceeds from the sale of the Additional Notes were used for the purchases of Alleyton and Mainland, to make payments on the Revolver (discussed and defined below) and for general corporate purposes. The Additional Notes are treated as a single series with the Existing Notes and have substantially the same terms as those of the Existing Notes. The Additional Notes and the Existing Notes vote as one class under the Indenture.

Senior Secured Credit Facilities—The Company has senior secured credit facilities (the “Senior Secured Credit Facilities”) providing for term loans in an aggregate amount of $422.0 million (the “Term Debt”) and revolving credit commitments in an aggregate amount of $150.0 million. The Company is required to make principal repayments of 0.25% of borrowings under the Term Debt on the last business day of each March, June, September and December. The current outstanding principal amount of Term Debt and applicable interest rate reflect the terms of a repricing consummated by the Company in February 2013, which included additional borrowings of $25.0 million, an interest rate reduction of 1.0% and a deferral of the March 2013 principal payment. The unpaid principal balance of Term Debt is due in full on the maturity date, which is January 30, 2019. On January 16, 2014, the Senior Secured Credit Facilities were amended to allow for the issuance of $260.0 million of additional senior notes.

The revolving credit facility matures on January 30, 2017 and bears interest per annum equal to an applicable margin of 3.25% plus, at the Company’s option, either (i) a base rate determined by reference to the highest of (a) the federal funds rate plus 0.50%, (b) the prime rate of Bank of America, N.A. and (c) the British Bankers Association London Interbank Offered Rate (“LIBOR”) plus 1.00% or (ii) a British Bankers Association LIBOR rate determined by reference to Reuters prior to the interest period relevant to such borrowing adjusted for certain additional costs. As of September 27, 2014, the borrowing capacity under the revolving credit facility was $102.7 million, which is net of $23.3 million of outstanding letters of credit. The outstanding letters of credit are renewed annually and support required bonding on construction projects and the Company’s insurance liabilities.

The Company must adhere to certain financial covenants, including a first lien net leverage ratio and an interest leverage ratio, related to its borrowings under the Senior Secured Credit Facilities. The consolidated first lien net leverage ratio, reported each quarter, should be no greater than 4.75:1.0 from April 1, 2012 through June 30, 2014; 4.50:1.0 from July 1, 2014 to June 30,

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2015, and 4.25:1.0 thereafter. The interest coverage ratio must be at least 1.70:1.0 from January 1, 2013 to December 31, 2014 and 1.85:1.0 thereafter. As of September 27, 2014 and December 28, 2013, the Company was in compliance with all covenants applicable to the Senior Notes and the Senior Secured Credit Facilities.

The Company’s domestic wholly-owned subsidiary companies and its non wholly-owned subsidiary, Continental Cement, are named as issuers or guarantors, as applicable, of the Senior Notes and the Senior Secured Credit Facilities. In addition, the Company has pledged substantially all of its assets as collateral for the Senior Secured Credit Facilities.

Accrued interest on long-term debt as of September 27, 2014 and December 28, 2013 was $15.9 million and $16.5 million, respectively. Interest expense related to the debt totaled $19.9 million and $56.4 million for the three and nine months ended September 27, 2014, respectively, and $12.9 million and $37.5 million for the three and nine months ended September 28, 2013, respectively. As of September 27, 2014 and December 28, 2013, $17.9 million and $11.5 million, respectively, of deferred financing fees were being amortized over the term of the debt using the effective interest method.

8. ACCUMULATED OTHER COMPREHENSIVE LOSS

The changes in each component of accumulated other comprehensive loss consisted of the following:

	Change in retirement plans			Foreign currency translation adjustments			Accumulated other comprehensive loss
Balance — December 28, 2013	$	(6,045	)	$	—		$	(6,045	)
Postretirement curtailment adjustment		(942	)		—			(942	)
Postretirement liability adjustment		1,515			—			1,515
Foreign currency translation adjustment		—			(1,764	)		(1,764	)
Balance — September 27, 2014	$	(5,472	)	$	(1,764	)	$	(7,236	)

9. INCOME TAXES

Summit Materials is a limited liability company and passes its tax attributes for federal and state tax purposes to its parent company and is generally not subject to federal or state income tax. However, certain subsidiary entities file federal and state income tax returns due to their status as C corporations. The provision for income taxes is primarily composed of federal, state and local income taxes for the subsidiary entities that have C corporation status.

The effective income tax rate for these entities differs from the statutory federal rate primarily due to (1) tax depletion expense in excess of the expense recorded under U.S. GAAP, (2) state income taxes and the effect of graduated tax rates and (3) certain non-recurring items, such as differences in the treatment of transaction costs, which are often not deductible for tax purposes.

As of September 27, 2014 and December 28, 2013, the Company has not recognized any liabilities for uncertain tax positions. The Company records interest and penalties as a component of the income tax provision. No material interest or penalties were recognized in income tax expense for the three or nine months ended September 27, 2014 and September 28, 2013.

10. COMMITMENTS AND CONTINGENCIES

The Company is party to certain legal actions arising from the ordinary course of business activities. Accruals are recorded when the outcome is probable and can be reasonably estimated. While the ultimate results of claims and litigation cannot be predicted with certainty, management expects that the ultimate resolution of all pending or threatened claims and litigation will not have a material effect on the Company’s consolidated results of operations, financial position or liquidity. The Company’s policy is to record legal fees as incurred.

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Litigation and Claims—The Company is obligated under an indemnification agreement entered into with the sellers of Harper Contracting, Inc., Harper Sand and Gravel, Inc., Harper Ready Mix Company, Inc. and Harper Investments, Inc. (collectively, “Harper”) for the sellers’ ownership interests in a joint venture agreement. The Company has the rights to any benefits under the joint venture as well as the assumption of any obligations, but does not own equity interests in the joint venture. The joint venture incurred significant losses on a highway project in Utah, which resulted in requests for funding from the joint venture partners and, ultimately, from the Company. Through September 27, 2014, the Company has funded $8.8 million, of which $4.0 million was funded in 2012 and $4.8 million was funded in 2011. As of September 27, 2014 and December 28, 2013, an accrual of $4.3 million was recorded in other noncurrent liabilities for this matter.

During the ordinary course of business, there may be revisions to project costs and conditions that can give rise to change orders on construction contracts. Revisions can also result in claims made against a customer or subcontractor to recover project variances that have not been satisfactorily addressed through change orders with a customer. As of September 27, 2014 and December 28, 2013, unapproved change orders and claims totaled $3.9 million ($0.5 million in costs and estimated earnings in excess of billings, $1.2 million in accounts receivable and $2.2 million in other assets) and $3.2 million ($0.5 million in costs and estimated earnings in excess of billings and $2.7 million in other assets), respectively.

Environmental Remediation—The Company’s operations are subject to and affected by federal, state and local laws and regulations relating to the environment, health and safety and other regulatory matters. These operations require environmental operating permits, which are subject to modification, renewal and revocation. Management regularly monitors and reviews its operations, procedures and policies for compliance with these laws and regulations. Despite these compliance efforts, risk of environmental liability is inherent in the operation of the Company’s business, as it is with other companies engaged in similar businesses, and there can be no assurance that environmental liabilities will not have a material adverse effect on the Company’s consolidated financial position, results of operations or liquidity in the future.

Other—In February 2011, the Company incurred a property loss related to a sunken barge with cement product aboard. During the nine months ended September 28, 2013, the Company recorded a $1.8 million charge for costs to remove the barge from the waterway. As of September 27, 2014 and December 28, 2013, the Company had $0.4 million and $0.9 million, respectively, included in accrued expenses as management’s best estimate of the remaining costs to remove the barge.

In the ordinary course of business, the Company enters into various firm purchase commitments for certain raw materials and services. The terms of the purchase commitments are generally less than one year. Management does not expect any significant changes in the market value of these goods and services during the commitment period that would have a material adverse effect on the financial position, results of operations or liquidity of the Company.

11. SUPPLEMENTAL CASH FLOW INFORMATION

Supplemental cash flow information is as follows:

	Nine months ended
	September 27, 2014		September 28, 2013
Cash payments:
Interest	$	59,179	$	45,558
Income taxes		1,345		653

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12. SEGMENT INFORMATION

The Company has determined that it has three operating segments, which are its reportable segments: the West; Central; and East regions. These segments are consistent with the Company’s management reporting structure. Each region’s operations consist of various activities related to the production, distribution and sale of heavy-side construction materials, products and the provision of paving and related services. Assets employed by segment include assets directly identified with those operations. Corporate assets consist primarily of cash, property, plant and equipment for corporate operations and other assets not directly identifiable with a reportable business segment. The accounting policies applicable to each segment are consistent with those used in preparing the consolidated financial statements. The following tables display selected financial data for the Company’s reportable segments:

	Three months ended				Nine months ended
	September 27, 2014		September 28, 2013		September 27, 2014		September 28, 2013
Revenue:
West region	$	211,302	$	142,921	$	478,432	$	322,640
Central region		126,882		115,527		283,541		244,207
East region		56,575		57,815		108,172		111,087
Total revenue	$	394,759	$	316,263	$	870,145	$	677,934

	Three months ended						Nine months ended
	September 27, 2014			September 28, 2013			September 27, 2014			September 28, 2013
Segment profit:
West region	$	39,105		$	19,175		$	71,646		$	19,260
Central region		30,820			30,710			59,220			49,892
East region		11,868			13,167			10,462			10,790
Corporate and other		(9,381	)		(5,454	)		(28,427	)		(17,727	)
Total reportable segments and corporate		72,412			57,598			112,901			62,215
Interest expense		22,085			14,531			62,555			42,380
Depreciation, depletion, amortization and accretion		23,255			18,552			63,950			54,577
Income (loss) from continuing operations before taxes	$	27,072		$	24,515		$	(13,604	)	$	(34,742	)

	Nine months ended
	September 27, 2014		September 28, 2013
Cash paid for capital expenditures:
West region	$	25,496	$	17,912
Central region		28,485		26,581
East region		6,590		7,045
Total reportable segments		60,571		51,538
Corporate and other		3,673		2,121
Total capital expenditures	$	64,244	$	53,659

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	Three months ended				Nine months ended
	September 27, 2014		September 28, 2013		September 27, 2014		September 28, 2013
Depreciation, depletion, amortization and accretion:
West region	$	9,155	$	6,151	$	23,569	$	18,443
Central region		9,710		8,756		28,061		25,084
East region		3,984		3,486		11,272		10,848
Total reportable segments		22,849		18,393		62,902		54,375
Corporate and other		406		159		1,048		202
Total depreciation, depletion, amortization and accretion	$	23,255	$	18,552	$	63,950	$	54,577

	September 27, 2014		December 28, 2013
Total assets:
West region	$	799,319	$	383,544
Central region		687,219		657,421
East region		236,033		192,486
Total reportable segments		1,722,571		1,233,451
Corporate and other		23,921		14,343
Total	$	1,746,492	$	1,247,794

	Three months ended						Nine months ended
	September 27, 2014			September 28, 2013			September 27, 2014			September 28, 2013
Revenue by product:*
Aggregates	$	68,997		$	51,454		$	160,362		$	119,757
Cement		32,729			28,245			66,116			59,160
Ready-mixed concrete		75,429			36,035			189,198			82,447
Asphalt		104,862			87,277			203,944			162,485
Paving and related services		191,049			171,399			390,469			343,346
Other		(78,307	)		(58,147	)		(139,944	)		(89,261	)
Total revenue	$	394,759		$	316,263		$	870,145		$	677,934

* Revenue by product includes intracompany sales transferred at market value. The elimination of intracompany transactions is included in Other.

13. RELATED PARTY TRANSACTIONS

The Company incurred certain management fees due to Blackstone Management Partners L.L.C. (“BMP”) totaling $1.0 million and $3.3 million during the three and nine months ended September 27, 2014, respectively, and $0.8 million and $2.0 million during the three and nine months ended September 28, 2013, respectively. Under the terms of an agreement with Summit Materials Holdings L.P. and BMP, BMP provides monitoring, advisory and consulting services to the Company. In consideration for these services, the Company pays BMP the greater of $300,000 or 2.0% of the Company’s annual consolidated profit, as defined in the agreement. The management fees paid pursuant to this agreement are included in general and administrative expenses.

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BMP also undertakes financial and structural analysis, due diligence investigations, corporate strategy and other advisory services and negotiation assistance related to acquisitions for which the Company pays BMP a transaction fee equal to 1.0% of the aggregate enterprise value of any acquired entity or, if such transaction is structured as an asset purchase or sale, 1.0% of the consideration paid for or received in respect of the assets acquired or disposed. Under the terms of the agreement, BMP is permitted to assign, and has assigned, a portion of the fees to which it is entitled to Silverhawk Summit, L.P. and to certain other equity investors. During the three and nine months ended September 27, 2014, the Company paid BMP $0.7 million and $3.5 million, respectively, under this agreement and paid immaterial amounts to Silverhawk Summit, L.P. and to other equity investors. The acquisition-related fees paid pursuant to this agreement are included in transaction costs.

Blackstone Advisory Partners L.P., an affiliate of The Blackstone Group L.P., served as an initial purchaser of $13.0 million principal amount of the notes issued in January 2014 and $5.75 million principal amount of the notes issued in September 2014 and received compensation in connection therewith.

In addition to the fees paid to BMP pursuant to the agreements described above, the Company reimburses BMP for direct expenses incurred, which were not material in the three and nine months ended September 27, 2014 and September 28, 2013.

Cement sales to companies owned by a noncontrolling member of Continental Cement were approximately $4.7 million and $10.9 million during the three and nine months ended September 27, 2014, respectively, and $4.9 million and $10.0 million during the three and nine months ended September 28, 2013, respectively. Accounts receivables due from the noncontrolling member were $0.5 million and $0.2 million as of September 27, 2014 and December 28, 2013, respectively. In addition, as of December 28, 2013, the Company had accrued interest payments of $0.7 million due to a certain noncontrolling member for a related party note, which the Company paid in the first quarter of 2014. The principal balance on the note was repaid in January 2012.

In the nine months ended September 27, 2014, the Company sold certain assets associated with the production of concrete blocks, including inventory and equipment, to a related party for $2.3 million and sold a ready-mixed concrete plant to a related party in exchange for the related party performing the required site reclamation, estimated at approximately $0.2 million.

14. SENIOR NOTES’ GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION

Summit Materials’ domestic wholly-owned subsidiary companies other than Finance Corp. (“Wholly-owned Guarantors”) and its non wholly-owned subsidiary, Continental Cement (“Non-Wholly-owned Guarantor”), are named as guarantors (collectively, the “Guarantors”) of the Senior Notes. Certain other partially-owned subsidiaries, including a subsidiary of Continental Cement, and a non-U.S. entity do not guarantee the Senior Notes (collectively, the “Non-Guarantors”). Summit Materials and Finance Corp. (collectively, the “Issuers”) were co-issuers of the Senior Notes. The Guarantors provide a joint and several, full and unconditional guarantee of the Senior Notes. There are no significant restrictions on Summit Materials ability to obtain funds from any of the Guarantor Subsidiaries in the form of dividends or loans. Additionally, there are no significant restrictions on a Guarantor Subsidiary’s ability to obtain funds from Summit Materials or its direct or indirect subsidiaries.

The following condensed consolidating balance sheets, statements of operations and cash flows are provided for the Issuers, the Non-Wholly-owned Guarantor, the Wholly-owned Guarantors and the Non-Guarantors. Earnings from subsidiaries are included in other income in the condensed consolidated statements of operations below. The financial information may not necessarily be indicative of the financial position, results of operations or cash flows had the guarantor or non-guarantor subsidiaries operated as independent entities.

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Condensed Consolidating Balance Sheets

September 27, 2014

	Issuers			Non- Wholly- owned Guarantor		Wholly- owned Guarantors		Non- Guarantors		Eliminations			Consolidated
Assets
Current assets:
Cash	$	12,936		$	3	$	1,013	$	3,246	$	(10,469	)	$	6,729
Accounts receivable, net		—			13,642		153,938		16,555		(4,807	)		179,328
Intercompany receivables		380,918			—		28,098		2,865		(411,881	)		—
Cost and estimated earnings in excess of billings		—			—		25,605		937		—			26,542
Inventories		—			6,759		97,111		7,267		—			111,137
Other current assets		3,606			575		10,802		1,194		(20	)		16,157
Total current assets		397,460			20,979		316,567		32,064		(427,177	)		339,893
Property, plant and equipment, net		6,595			303,031		605,522		31,832		—			946,980
Goodwill		—			23,124		311,130		56,084		—			390,338
Intangible assets, net		—			567		14,464		2,995		—			18,026
Other assets		574,192			21,182		154,370		1,309		(699,798	)		51,255
Total assets	$	978,247		$	368,883	$	1,402,053	$	124,284	$	(1,126,975	)	$	1,746,492
Liabilities, Redeemable Noncontrolling Interest and Member’s Interest
Current liabilities:
Current portion of debt	$	28,187		$	1,018	$	3,192	$	—	$	(4,210	)	$	28,187
Current portion of acquisition-related liabilities		657			—		19,914		—		—			20,571
Accounts payable		5,433			7,778		71,224		7,976		(4,807	)		87,604
Accrued expenses		23,868			6,439		63,661		4,034		(10,489	)		87,513
Intercompany payables		181,439			13,234		215,412		1,796		(411,881	)		—
Billings in excess of costs and estimated earnings		—			—		9,484		49		—			9,533
Total current liabilities		239,584			28,469		382,887		13,855		(431,387	)		233,408
Long-term debt		1,062,921			153,827		482,196		—		(636,023	)		1,062,921
Acquisition-related liabilities		—			—		41,287		—		—			41,287
Other noncurrent liabilities		839			17,271		66,333		56,907		(55,108	)		86,242
Total liabilities		1,303,344			199,567		972,703		70,762		(1,122,518	)		1,423,858
Redeemable noncontrolling interest		—			—		—		—		31,820			31,820
Redeemable members’ interest		—			29,146		—		—		(29,146	)		—
Total member’s interest		(325,097	)		140,170		429,350		53,522		(7,131	)		290,814
Total liabilities, redeemable noncontrolling interest and member’s interest	$	978,247		$	368,883	$	1,402,053	$	124,284	$	(1,126,975	)	$	1,746,492

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Condensed Consolidating Balance Sheets

December 28, 2013

	Issuers		Non- Wholly- owned Guarantor		Wholly- owned Guarantors		Non- Guarantors		Eliminations			Consolidated
Assets
Current assets:
Cash	$	10,375	$	9	$	3,442	$	3,631	$	(2,540	)	$	14,917
Accounts receivable, net		—		4,587		93,102		3,100		(1,452	)		99,337
Intercompany receivables		38,134		3,433		30,787		—		(72,354	)		—
Cost and estimated earnings in excess of billings		—		—		10,539		228		—			10,767
Inventories		—		10,402		85,372		658		—			96,432
Other current assets		750		444		11,715		272		—			13,181
Total current assets		49,259		18,875		234,957		7,889		(76,346	)		234,634
Property, plant and equipment, net		3,969		301,908		518,935		6,966		—			831,778
Goodwill		—		23,124		102,942		972		—			127,038
Intangible assets, net		—		642		14,505		—		—			15,147
Other assets		296,494		17,973		37,535		1,303		(314,108	)		39,197
Total assets	$	349,722	$	362,522	$	908,874	$	17,130	$	(390,454	)	$	1,247,794
Liabilities, Redeemable Noncontrolling Interest and Member’s Interest
Current liabilities:
Current portion of debt	$	26,010	$	1,018	$	3,192	$	—	$	—		$	30,220
Current portion of acquisition-related liabilities		2,000		—		8,635		—		—			10,635
Accounts payable		5,455		9,387		57,142		1,572		(1,452	)		72,104
Accrued expenses		12,041		9,185		37,342		1,223		(2,540	)		57,251
Intercompany payables		—		—		71,556		798		(72,354	)		—
Billings in excess of costs and estimated earnings		—		—		8,837		426		—			9,263
Total current liabilities		45,506		19,590		186,704		4,019		(76,346	)		179,473
Long-term debt		19,587		154,590		484,590		—		—			658,767
Acquisition-related liabilities		85		—		23,671		—		—			23,756
Other noncurrent liabilities		959		20,306		56,215		—		—			77,480
Total liabilities		66,137		194,486		751,180		4,019		(76,346	)		939,476
Redeemable noncontrolling interest		—		—		—		—		24,767			24,767
Redeemable members’ interest		—		23,450		—		—		(23,450	)		—
Total member’s interest		283,585		144,586		157,694		13,111		(315,425	)		283,551
Total liabilities, redeemable noncontrolling interest and member’s interest	$	349,722	$	362,522	$	908,874	$	17,130	$	(390,454	)	$	1,247,794

18

Condensed Consolidating Statements of Operations

For the three months ended September 27, 2014

	Issuers			Non- Wholly- owned Guarantor			Wholly- owned Guarantors			Non- Guarantors			Eliminations			Consolidated
Revenue	$	—		$	34,171		$	348,785		$	22,626		$	(10,823	)	$	394,759
Cost of revenue (excluding items shown separately below)		—			25,603			253,284			17,433			(10,823	)		285,497
General and administrative expenses		8,694			1,651			27,418			495			—			38,258
Depreciation, depletion, amortization and accretion		406			3,708			18,618			523			—			23,255
Operating (loss) income		(9,100	)		3,209			49,465			4,175			—			47,749
Other (income) expense, net		(43,887	)		(945	)		(2,679	)		(16	)		46,119			(1,408	)
Interest expense		7,913			2,931			13,416			233			(2,408	)		22,085
Income from continuing operations before taxes		26,874			1,223			38,728			3,958			(43,711	)		27,072
Income tax benefit		—			—			(1,038	)		—			—			(1,038	)
Income from continuing operations		26,874			1,223			39,766			3,958			(43,711	)		28,110
Income from discontinued operations		—			—			(7	)		—			—			(7	)
Net income		26,874			1,223			39,773			3,958			(43,711	)		28,117
Net income attributable to noncontrolling interest		—			—			—			—			1,243			1,243
Net income attributable to member of Summit Materials, LLC	$	26,874		$	1,223		$	39,773		$	3,958		$	(44,954	)	$	26,874
Comprehensive income attributable to member of Summit Materials, LLC	$	25,110		$	1,223		$	39,773		$	2,194		$	(43,190	)	$	25,110

19

Condensed Consolidating Statements of Operations

For the three months ended September 28, 2013

	Issuers			Non- Wholly- owned Guarantor			Wholly- owned Guarantors			Non- Guarantors		Eliminations			Consolidated
Revenue	$	—		$	29,889		$	279,377		$	11,238	$	(4,241	)	$	316,263
Cost of revenue (excluding items shown separately below)		—			18,222			205,299			6,003		(4,241	)		225,283
General and administrative expenses		1,131			1,779			31,263			360		—			34,533
Depreciation, depletion, amortization and accretion		158			2,922			15,224			248		—			18,552
Operating (loss) income		(1,289	)		6,966			27,591			4,627		—			37,895
Other (income) expense, net		(21,541	)		(1,219	)		(2,734	)		7		24,336			(1,151	)
Interest expense		—			2,725			12,811			93		(1,098	)		14,531
Income from continuing operations before taxes		20,252			5,460			17,514			4,527		(23,238	)		24,515
Income tax expense		85			—			1,480			—		—			1,565
Income from continuing operations		20,167			5,460			16,034			4,527		(23,238	)		22,950
Loss from discontinued operations		—			—			160			—		—			160
Net income		20,167			5,460			15,874			4,527		(23,238	)		22,790
Net income attributable to noncontrolling interest		—			—			—			—		2,623			2,623
Net income attributable to member of Summit Materials, LLC	$	20,167		$	5,460		$	15,874		$	4,527	$	(25,861	)	$	20,167

20

Condensed Consolidating Statements of Operations

For the nine months ended September 27, 2014

	Issuers			Non- Wholly- owned Guarantor			Wholly- owned Guarantors			Non- Guarantors		Eliminations			Consolidated
Revenue	$	—		$	69,435		$	776,502		$	43,900	$	(19,692	)	$	870,145
Cost of revenue (excluding items shown separately below)		—			53,229			581,602			30,795		(19,692	)		645,934
General and administrative expenses		26,384			5,225			80,938			1,062		—			113,609
Depreciation, depletion, amortization and accretion		1,047			10,484			51,351			1,068		—			63,950
Operating (loss) income		(27,431	)		497			62,611			10,975		—			46,652
Other (income) expense, net		(36,161	)		(2,303	)		(4,233	)		29		40,369			(2,299	)
Interest expense		21,581			8,788			37,831			289		(5,934	)		62,555
(Loss) income from continuing operations before taxes		(12,851	)		(5,988	)		29,013			10,657		(34,435	)		(13,604	)
Income tax benefit		(1,427	)		—			(1,071	)		—		—			(2,498	)
(Loss) income from continuing operations		(11,424	)		(5,988	)		30,084			10,657		(34,435	)		(11,106	)
Income from discontinued operations		—			—			(356	)		—		—			(356	)
Net (loss) income		(11,424	)		(5,988	)		30,440			10,657		(34,435	)		(10,750	)
Net income attributable to noncontrolling interest		—			—			—			—		674			674
Net (loss) income attributable to member of Summit Materials, LLC	$	(11,424	)	$	(5,988	)	$	30,440		$	10,657	$	(35,109	)	$	(11,424	)
Comprehensive (loss) income attributable to member of Summit Materials, LLC	$	(12,615	)	$	(5,170	)	$	30,440		$	8,893	$	(34,163	)	$	(12,615	)

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Condensed Consolidating Statements of Operations

For the nine months ended September 28, 2013

	Issuers			Non- Wholly- owned Guarantor			Wholly- owned Guarantors			Non- Guarantors		Eliminations			Consolidated
Revenue	$	—		$	62,688		$	594,272		$	31,724	$	(10,750	)	$	677,934
Cost of revenue (excluding items shown separately below)		—			46,055			448,655			19,238		(10,750	)		503,198
General and administrative expenses		4,027			6,862			98,561			944		—			110,394
Depreciation, depletion, amortization and accretion		202			8,454			45,162			759		—			54,577
Operating (loss) income		(4,229	)		1,317			1,894			10,783		—			9,765
Other expense (income), net		30,008			(2,513	)		(1,206	)		181		(24,343	)		2,127
Interest expense		—			8,148			36,906			332		(3,006	)		42,380
(Loss) income from continuing operations before taxes		(34,237	)		(4,318	)		(33,806	)		10,270		27,349			(34,742	)
Income tax expense (benefit)		85			—			(1,867	)		—		—			(1,782	)
(Loss) income from continuing operations		(34,322	)		(4,318	)		(31,939	)		10,270		27,349			(32,960	)
Loss from discontinued operations		—			—			257			—		—			257
Net (loss) income		(34,322	)		(4,318	)		(32,196	)		10,270		27,349			(33,217	)
Net income attributable to noncontrolling interest		—			—			—			—		1,105			1,105
Net (loss) income attributable to member of Summit Materials, LLC	$	(34,322	)	$	(4,318	)	$	(32,196	)	$	10,270	$	26,244		$	(34,322	)

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Condensed Consolidating Statements of Cash Flows

For the nine months ended September 27, 2014

	Issuers			Non- Wholly- owned Guarantor			Wholly- owned Guarantors			Non- Guarantors			Eliminations			Consolidated
Net cash (used in) provided by operating activities	$	(36,504	)	$	(2,408	)	$	28,727		$	668		$	(1,319	)	$	(10,836	)
Cash flow from investing activities:
Acquisitions, net of cash acquired		(181,754	)		—			(170,187	)		—			—			(351,941	)
Purchase of property, plant and equipment		(3,674	)		(13,472	)		(46,575	)		(523	)		—			(64,244	)
Proceeds from the sale of property, plant, and equipment		—			—			9,345			230			—			9,575
Other		—			—			(409	)		—			1,166			757
Net cash used for investing activities		(185,428	)		(13,472	)		(207,826	)		(293	)		1,166			(405,853	)
Cash flow from financing activities:
Proceeds from investment by member		24,350			—			—			1,353			(1,353	)		24,350
Net proceeds from debt issuance		657,217			—			—			—			—			657,217
Loans received from and payments made on loans from other Summit Companies		(195,590	)		16,383			189,243			(2,113	)		(7,923	)		—
Payments on long-term debt		(251,062	)		(509	)		(6,766	)		—			—			(258,337	)
Payments on acquisition-related liabilities		(1,500	)		—			(4,307	)		—			—			(5,807	)
Financing costs		(8,834	)		—			—			—			—			(8,834	)
Other		(88	)		—			(1,500	)		—			1,500			(88	)
Net cash provided by (used for) financing activities		224,493			15,874			176,670			(760	)		(7,776	)		408,501
Net increase (decrease) in cash		2,561			(6	)		(2,429	)		(385	)		(7,929	)		(8,188	)
Cash — Beginning of period		10,375			9			3,442			3,631			(2,540	)		14,917
Cash— End of period	$	12,936		$	3		$	1,013		$	3,246		$	(10,469	)	$	6,729

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Condensed Consolidating Statements of Cash Flows

For the nine months ended September 28, 2013

	Issuers			Non- Wholly- owned Guarantor			Wholly- owned Guarantors			Non- Guarantors			Eliminations			Consolidated
Net cash provided by (used in) operating activities	$	925		$	(3,662	)	$	(5,118	)	$	7,978		$	—		$	123
Cash flow from investing activities:
Acquisitions, net of cash acquired		—			—			(60,913	)		—			—			(60,913	)
Purchase of property, plant and equipment		(2,120	)		(20,265	)		(30,184	)		(1,090	)		—			(53,659	)
Proceeds from the sale of property, plant, and equipment		—			—			8,592			50			—			8,642
Net cash used for investing activities		(2,120	)		(20,265	)		(82,505	)		(1,040	)		—			(105,930	)
Cash flow from financing activities:
Net proceeds from debt issuance		217,681			—			—			—			—			217,681
Loans received from and payments made on loans from other Summit Companies		(100,401	)		23,539			84,360			(6,540	)		(958	)		—
Payments on long-term debt		(111,884	)		—			—			—			—			(111,884	)
Payments on acquisition-related liabilities		—			—			(4,923	)		—			—			(4,923	)
Financing costs		(3,291	)		—			—			—			—			(3,291	)
Net cash provided by (used for) financing activities		2,105			23,539			79,437			(6,540	)		(958	)		97,583
Net increase (decrease) in cash		910			(388	)		(8,186	)		398			(958	)		(8,224	)
Cash — Beginning of period		697			397			30,981			680			(5,324	)		27,431
Cash— End of period	$	1,607		$	9		$	22,795		$	1,078		$	(6,282	)	$	19,207

15. SUBSEQUENT EVENTS

On October 3, 2014, the Company acquired the stock of Concrete Supply of Topeka, Inc. and all of the membership interests of Penny’s Concrete and Ready Mix, L.L.C. and Builders Choice Concrete Company of Missouri, L.L.C.

On September 30, 2014, the Company acquired all of the outstanding ownership interests in Colorado County Sand & Gravel Co., L.L.C., a Texas limited liability company, M & M Gravel Sales, Inc., a Texas corporation, Marek Materials Co. Operating, Ltd., a Texas limited partnership, and Marek Materials Co., L.L.C., a Texas limited liability company (collectively “Colorado County S&G”). Colorado County S&G provide aggregates to the West Houston, Texas market.

* * *

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ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

This Management’s Discussion and Analysis of Financial Condition and Results of Operations is intended to assist in understanding and assessing the trends and significant changes in our results of operations and financial condition. Historical results may not be indicative of future performance. Forward-looking statements reflect our current views about future events, are based on assumptions and are subject to known and unknown risks and uncertainties that could cause actual results to differ materially from those contemplated by these statements. Factors that may cause differences between actual results and those contemplated by forward-looking statements include, but are not limited to, those discussed in the section entitled “Risk Factors” in the Form 10-K and any factors discussed in the sections entitled “Cautionary Note Regarding Forward-Looking Statements” and “Risk Factors” of this report. This Management’s Discussion and Analysis of Financial Condition and Results of Operations should be read in conjunction with our consolidated interim financial statements and the related notes and other information included in this report.

Overview

We are one of the fastest growing heavy-side construction materials companies in the United States. Our materials include aggregates, which we supply across the country with a focus on Texas, Kansas, Kentucky, Missouri and Utah, and cement, which we supply primarily in Missouri, Iowa and Illinois. Within our markets, we offer customers a single-source provider for heavy-side construction materials and related downstream products through our vertical integration. In addition to supplying aggregates to customers, we use our materials internally to produce ready-mixed concrete and asphalt paving mix, which may be sold externally or used in our paving and related services businesses. Our vertical integration creates opportunities to increase aggregates volumes and optimize margin at each stage of production and enables us to provide customers with efficiency gains, convenience and reliability, which we believe gives us a competitive advantage.

Our parent company has received equity commitments of $798.1 million, of which $467.5 million has been deployed. Through the deployed equity and debt financings, we have completed 34 acquisitions, which are organized into eleven operating companies that make up our three distinct operating segments—West, Central and East regions—spanning 17 U.S. states and Vancouver, Canada and 27 metropolitan statistical areas. We believe each of our operating companies has a top three market share position in its local market area achieved through their respective, extensive operating history, averaging over 35 years. Our highly experienced management team, led by our President and Chief Executive Officer, Tom Hill, a 30-year industry veteran, has successfully enhanced the operations of acquired companies by focusing on scale advantages, cost efficiencies and pricing discipline to improve profitability and cash flow.

As of September 27, 2014, we had 2.1 billion tons of proven and probable aggregates reserves serving our aggregates and cement businesses and operated over 200 sites and plants, to which we believe we have adequate road, barge and/or railroad access. From time to time, in connection with certain acquisitions, we engage a third party engineering firm to perform an aggregates reserves audit, but we do not perform annual reserve audits.

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We operate in 17 U.S. states and in Vancouver, Canada, and we currently maintain facilities in 15 U.S. states and in Vancouver across our three geographic regions. The map below illustrates our geographic footprint:

Business Trends and Conditions

The U.S. heavy-side construction materials industry is composed of four primary sectors: aggregates; cement; ready-mixed concrete; and asphalt paving mix. Each of these materials is widely used in most forms of construction activity. Competition is limited in part by the distance materials can be transported efficiently, resulting in predominantly local or regional operations. Participants in these sectors typically range from small, privately-held companies focused on a single material, product or markets to multinational companies that offer a wide array of construction materials, products and paving and related services.

Our revenue is derived from multiple end-use markets including private residential and nonresidential construction, as well as public infrastructure construction. Residential and nonresidential construction consists of new construction and repair and remodel markets. The construction sectors in the local economies in which we operate have begun to show signs of recovery. However, we could still be affected by any economic stagnation or decline, which could vary by local region and market. Our sales and earnings are sensitive to national, regional and local economic conditions and particularly to cyclical changes in construction spending, especially in the private sector. From a macroeconomic view, we see positive indicators for the construction sector, including upward trends in housing starts, construction employment and highway obligations. All of these factors should result in increased construction activity in the private sector. However, we do not expect this recovery to be consistent across the United States. Certain markets, such as Texas, are showing greater, more rapid signs of recovery. Increased construction activity in the private sector could lead to increased public infrastructure spending in the relatively near future. Public infrastructure includes spending by federal, state and local governments for roads, highways, bridges, airports and other infrastructure projects. Public infrastructure projects have historically been a relatively stable portion of state and federal budgets. Our acquisitions to date have been primarily focused in states with constitutionally-protected transportation funding sources, which we believe limits our exposure to state and local budgetary uncertainties.

Transportation infrastructure projects, driven by both federal and state funding programs, represent a significant share of the U.S. heavy-side construction materials market. Funding for the federal transportation funding program, Moving Ahead for Progress in the 21st Century (“MAP-21”), expired on September 30, 2014, and any additional funding or successor programs have yet to be approved. We also continue to monitor the status of the Highway Trust Fund. On August 1, 2014, a Highway Trust Fund extension bill was enacted. The bill provides approximately $10.8 billion of funding, which is expected to last until May 2015. With the nation’s infrastructure aging, we expect U.S. infrastructure spending to grow over the long term, and we believe we are well positioned to capitalize on any such increase.

In addition to federal funding, highway construction and maintenance funding is also available through state, county and local agencies. Our five largest states by revenue (Texas, Kansas, Kentucky, Missouri and Utah, which represented approximately 25%, 20%, 17%, 12% and 11%, respectively, of our total revenue in 2013) each have funds whose revenue sources are constitutionally-protected and may only be spent on dedicated for transportation projects.

• Texas Department of Transportation’s budget from 2014 to 2016 is $25.3 billion.

On November 4, 2014, voters in Texas passed a proposition that will provide between $1.2 billion and $1.7 billion of incremental funding annually to the Texas Department of Transportation. The funds must be used for construction, maintenance, rehabilitation and acquiring right-of-way for public roads.

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• Kansas has a 10-year $8.2 billion highway bill that was passed in May 2010.

• Kentucky’s biennial highway construction plan has funding of $3.6 billion from July 2014 to June 2016.

• Missouri has an estimated $0.7 billion in annual construction funding committed to essential road and bridge programs through 2017.

• Utah’s transportation investment fund has $3.5 billion committed through 2018.

Within many of our markets, state and local governments have taken actions to maintain or grow highway funding during a time of uncertainty with respect to federal funding. For example:

• On November 4, 2014, voters in Texas passed a proposition that will provide between $1.2 billion and $1.7 billion of incremental funding annually to the Texas Department of Transportation. The funds must be used for construction, maintenance, rehabilitation and acquiring right-of-way for public roads. The Texas legislature recently passed the largest two-year budget in the history of the Texas Department of Transportation (with growth in both new construction and maintenance). In addition, increased energy sector activity in parts of Texas has driven an increase in private construction demand, which we expect to continue. In particular, Austin and Houston, Texas have seen rapid residential demand expansion, which we expect to provide a stimulus for non-residential and public infrastructure demand, as job growth has drawn new residents.

• Increases in heavy truck registration fees, dedicated sales tax revenue and bond issuances have enabled Kansas to maintain stability in public infrastructure spending.

• We believe that public infrastructure spending in Kentucky, which comprises the majority of our revenue in the state, will remain consistent in the upcoming years.

• We expect primarily maintenance-related public demand in Missouri and Utah, both of which have recently completed large spending programs.

Seasonality

In addition to being subject to cyclical changes in the economy, our business is seasonal in nature. Substantially all of our products and services are produced, consumed and performed outdoors. Severe weather, seasonal changes and other weather-related conditions can significantly affect the production and sales volumes of our products. Typically, the highest sales and earnings are in the second and third quarters, and the lowest are in the first and fourth quarters. Winter weather months are generally periods of lower sales as we, and our customers, generally cannot cost-effectively mobilize and demobilize equipment and manpower under adverse weather conditions. Periods of heavy rainfall also adversely affect our work patterns and demand for our products. Our working capital may vary greatly during peak periods, but generally returns to average levels as our operating cycle is completed each fiscal year.

We are subject to commodity price risk with respect to price changes in liquid asphalt and energy, including fossil fuels and electricity for aggregates, cement, ready-mixed concrete and asphalt paving mix production, natural gas for hot mix asphalt production and diesel fuel for distribution vehicles and production related mobile equipment. Liquid asphalt escalator provisions in most of our private and commercial contracts limit our exposure to price fluctuations in this commodity. We often obtain similar escalators on public infrastructure contracts. In addition, we enter into various firm purchase commitments, with terms generally less than one year, for certain raw materials. As a result of the contract escalation clauses and effective use of the firm purchase commitments, commodity prices did not have a material effect on our results of operations in the three and nine months ended September 27, 2014 as compared to the three and nine months ended September 28, 2013.

Backlog

Our products are generally delivered upon receipt of orders or requests from customers, or shortly thereafter. Accordingly, the backlog associated with product sales is converted into revenue within a relatively short period of time. Inventory for products is generally maintained in sufficient quantities to meet rapid delivery requirements of customers. A period over period increase or decrease of backlog does not necessarily result in an improvement or deterioration of our business. Our backlog includes only those products and projects for which we have obtained a purchase order or a signed contract with the customer and does not include products purchased or sold or services awarded and provided within the period.

Our paving and related services backlog represents our estimate of revenue that will be realized under the applicable contracts. We generally include a project in backlog at the time it is awarded and funding is in place. Many of our

27

paving and related services are awarded and completed within one year and therefore may not be reflected in our beginning or ending contract backlog. Historically, we have not been materially adversely affected by contract cancellations or modifications. However, in accordance with applicable contract terms, substantially all contracts in our backlog may be cancelled or modified by our customers.

As a vertically-integrated business, approximately 32% of our aggregates sales volume was further processed and sold as a downstream product, such as ready-mixed concrete or asphalt paving mix, or used in our paving and related services business, and approximately 80% of the asphalt paving mix we sold was installed by our own paving crews during the nine months ended September 27, 2014. The following table sets forth, our backlog as of the indicated dates:

(in thousands)	September 27, 2014		September 28, 2013
Aggregate (in tons)		4,548		4,674
Asphalt (in tons)		2,831		2,441
Ready-mixed concrete (in cubic yards)		199		196
Paving and related services (1)	$	395,465	$	375,561

(1) The dollar value of the construction services backlog includes the value of the aggregate and asphalt tons and ready-mixed concrete cubic yards in backlog that are expected to be sourced internally.

Financial Highlights

The principal factors in evaluating our financial condition and operating results for the three and nine months ended September 27, 2014 as compared to September 28, 2013 are:

• Revenue increased $78.5 million and $192.2 million in the three and nine months ended September 27, 2014, respectively, as a result of pricing and volume increases across our product lines, which includes volume contributions from our acquisitions.

• Our operating earnings improved $9.9 million and $36.9 million in the three and nine months ended September 27, 2014, respectively. This improvement in earnings was largely driven by price increases in aggregates, cement and asphalt and volume increases in aggregates, ready-mixed concrete and asphalt.

• In 2014, we increased our long-term debt by $375.0 million with the issuance of additional 10 ¹⁄₂% Senior Notes due January 31, 2020.

Acquisitions

We completed the following acquisitions in 2014 and 2013:

• On October 3, 2014, we purchased Concrete Supply, which included 10 ready-mixed concrete plants and two sand and gravel sites in Topeka and northeast Kansas, and a ready-mixed concrete plant in western Missouri.

• On September 30, 2014, we acquired all of the outstanding ownership interests in Colorado County Sand & Gravel Co., L.L.C., a Texas limited liability company, M & M Gravel Sales, Inc., a Texas corporation, Marek Materials Co. Operating, Ltd., a Texas limited partnership, and Marek Materials Co., L.L.C., a Texas limited liability company, which collectively supply aggregates to the west Houston, Texas markets.

• On September 19, 2014, we acquired all of the membership interests of Southwest Ready Mix, LLC, which included two ready-mixed concrete plants and serves the downtown and southwest Houston, Texas markets.

• On September 4, 2014, we acquired all of the issued and outstanding shares and certain shareholder notes of Rock Head Holdings Ltd. and B.I.M. Holdings Ltd., which collectively indirectly own all the shares of Mainland Sand and Gravel Ltd. Mainland Sand and Gravel Ltd., based in Surrey, British Columbia, is a supplier of construction aggregates to the Vancouver metropolitan area.

• On July 29, 2014, we acquired all of the assets of Canyon Redi-Mix, Inc., and CRM Mixers LP. The acquired assets include two ready-mixed concrete plants, which serve the Permian Basin region of West Texas.

• On June 9, 2014, we acquired all of the membership interests of Buckhorn Materials, LLC, an aggregates quarry in South Carolina, and Construction Materials Group LLC, a sand pit in South Carolina.

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• On March 31, 2014, we acquired all of the stock of Troy Vines, Incorporated, an integrated aggregates and ready-mixed concrete business headquartered in Midland, Texas, which serves the Permian Basin region of West Texas.

• On January 17, 2014, we acquired certain aggregates and ready-mixed concrete assets of Alleyton in Houston, Texas, which expands our presence in the Texas market.

• On April 1, 2013, we acquired certain aggregates, ready-mixed concrete and asphalt assets of Lafarge in and around Wichita, Kansas, which expands our footprint in the Wichita market across our lines of business.

• On April 1, 2013, we acquired the membership interests of Westroc in Utah. The Westroc acquisition expands our market coverage for aggregates and ready-mixed concrete in Utah.

Results of Operations

The following discussion of our results of operations is focused on the key financial measures we use to evaluate the performance of our business from both a consolidated and operating segment perspective. Operating income and margins are discussed in terms of changes in volume, pricing and mix of revenue source (i.e., type of product sales or service revenue). The majority of our service revenue is generated by contracts that extend across multiple reporting periods, for which we account using the percentage of completion method of accounting. Under this method, revenue is recognized as work progresses. Performance on service contracts refers to changes in contract earnings rates during the term of the contract based on revisions to estimates of profit at completion on individual contracts. These revisions result from increases or decreases to the estimated value of the contract and/or the estimated costs required to complete the contract. The following discussion of results of operations provides additional disclosure to the extent that a significant or unusual event causes a material change in the profitability of a contract or groups of contracts.

Operating income reflects our profit from continuing operations after taking into consideration cost of revenue, general and administrative expenses, depreciation, depletion, amortization and accretion and transaction costs. Cost of revenue generally increases ratably with revenue, as labor, transportation costs and subcontractor costs are recorded in cost of revenue. General and administrative costs as a percentage of revenue vary throughout the year due to the seasonality of our business. Considering the percentage of our historic growth that was derived from acquisitions and our focus on infrastructure development (finance, information technology, legal and human resources), annual general and administrative costs historically grew ratably with revenue. However, we expect the growth in general and administrative costs to stabilize in fiscal 2014 and beyond. Also as a result of our revenue growth occurring primarily through acquisitions, depreciation, depletion, amortization and accretion have generally grown ratably with revenue. As volumes increase, we expect these costs, as a percentage of revenue, to decrease. Our transaction costs fluctuate with the number and size of acquisitions consummated each year.

The table below includes revenue and operating income (loss) by segment for the three and nine months ended September 27, 2014 and September 28, 2013.

	Three months ended										Nine months ended
	September 27, 2014					September 28, 2013					September 27, 2014					September 28, 2013
(in thousands)	Revenue		Operating income (loss)			Revenue		Operating income (loss)			Revenue		Operating income (loss)			Revenue		Operating income (loss)
West	$	211,302	$	29,629		$	142,921	$	13,048		$	478,432	$	47,658		$	322,640	$	2,312
Central		126,882		20,639			115,527		21,779			283,541		30,433			244,207		25,093
East		56,575		6,918			57,815		8,682			108,172		(1,925	)		111,087		669
Corporate (1)		—		(9,437	)		—		(5,614	)		—		(29,514	)		—		(18,309	)
Total	$	394,759	$	47,749		$	316,263	$	37,895		$	870,145	$	46,652		$	677,934	$	9,765

(1) Corporate results primarily consist of compensation and office expenses for employees included in the Company’s headquarters.

Non-GAAP Performance Measures

The performance of our segments is evaluated based on several factors including a measure we call segment profit, or Adjusted EBITDA by segment. We define Adjusted EBITDA as net income (loss) from continuing operations before income taxes, interest expense and depreciation, depletion, amortization and accretion. Adjusted EBITDA is determined before considering the loss from discontinued operations as these amounts are not viewed by management as part of our core business when assessing the performance of our segments or allocation of resources. Accretion expense is recognized on our asset retirement obligations and reflects the time value of money. Given that accretion is similar in nature to interest expense, it is treated consistently with interest expense and is excluded from Adjusted EBITDA.

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Adjusted EBITDA reflects an additional way of viewing aspects of our business that, when viewed with our results determined in accordance with U.S. GAAP and the accompanying reconciliation to a U.S. GAAP financial measure included in the table below, may provide a more complete understanding of factors and trends affecting our business. However, it should not be construed as being more important than other comparable U.S. GAAP measures and must be considered in conjunction with the U.S. GAAP measures. In addition, non-GAAP financial measures are not standardized; therefore, it may not be possible to compare such financial measures with other companies’ non-GAAP financial measures having the same or similar names. We strongly encourage investors to review our consolidated interim financial statements in their entirety and not rely on any single financial measure.

The tables below reconcile our net income (loss) to Adjusted EBITDA and present Adjusted EBITDA by segment also referred to as segment profit and used by the chief operating decision maker, along with other factors, to allocate resources, for the three and nine months ended September 27, 2014 and September 28, 2013.

	Three months ended						Nine months ended
Reconciliation of Net Income (Loss) to Adjusted EBITDA	September 27, 2014			September 28, 2013			September 27, 2014			September 28, 2013
(in thousands)
Net income (loss)	$	28,117		$	22,790		$	(10,750	)	$	(33,217	)
Income tax (benefit) expense		(1,038	)		1,565			(2,498	)		(1,782	)
Interest expense		22,085			14,531			62,555			42,380
Depreciation, depletion and amortization		23,032			18,367			63,302			54,040
Accretion		223			185			648			537
(Income) loss from discontinued operations		(7	)		160			(356	)		257
Adjusted EBITDA	$	72,412		$	57,598		$	112,901		$	62,215
Adjusted EBITDA by Segment
(in thousands)
West	$	39,105		$	19,175		$	71,646		$	19,260
Central		30,820			30,710			59,220			49,892
East		11,868			13,167			10,462			10,790
Corporate(1)		(9,381	)		(5,454	)		(28,427	)		(17,727	)
Adjusted EBITDA	$	72,412		$	57,598		$	112,901		$	62,215

(1) The decrease in Corporate EBITDA in the three and nine months ended September 27, 2014, is due to a $0.9 million and $3.4 million, respectively, increase in transaction fees from the increase in 2014 acquisitions, a $1.0 million and $3.3 million, respectively, increase in monitoring fees paid to our indirect investors, which are based on a percentage of earnings and were allocated as a regional expense in 2013 and an increase in labor costs from the infrastructure development in the prior year.

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Consolidated Results of Operations

The table below sets forth our consolidated results of operations for the three and nine months ended September 27, 2014 and September 28, 2013.

	Three months ended						Nine months ended
	September 27, 2014			September 28, 2013			September 27, 2014			September 28, 2013
(in thousands)
Revenue	$	394,759		$	316,263		$	870,145		$	677,934
Cost of revenue (excluding items shown separately below)		285,497			225,283			645,934			503,198
General and administrative expenses		35,517			33,822			105,872			107,219
Depreciation, depletion, amortization and accretion		23,255			18,552			63,950			54,577
Transaction costs		2,741			711			7,737			3,175
Operating income		47,749			37,895			46,652			9,765
Other income, net		(1,408	)		(1,151	)		(2,299	)		(988	)
Loss on debt financings		—			—			—			3,115
Interest expense		22,085			14,531			62,555			42,380
Income (loss) from continuing operations before taxes		27,072			24,515			(13,604	)		(34,742	)
Income tax (benefit) expense		(1,038	)		1,565			(2,498	)		(1,782	)
Income (loss) from continuing operations		28,110			22,950			(11,106	)		(32,960	)
(Income) loss from discontinued operations		(7	)		160			(356	)		257
Net income (loss)		28,117			22,790			(10,750	)		(33,217	)
Net income attributable to noncontrolling interest		1,243			2,623			674			1,105
Net income (loss) attributable to member of Summit Materials, LLC	$	26,874		$	20,167		$	(11,424	)	$	(34,322	)

Three and nine months ended September 27, 2014 compared to the three and nine months ended September 28, 2013

	Three months ended									Nine months ended
	September 27,			September 28,						September 27,			September 28,
	2014			2013			Variance			2014			2013			Variance
($ in thousands)
Revenue	$	394,759		$	316,263			24.8	%	$	870,145		$	677,934			28.4	%
Operating income		47,749			37,895			26.0	%		46,652			9,765			377.7	%
Operating margin		12.1	%		12.0	%					5.4	%		1.4	%
Adjusted EBITDA	$	72,412		$	57,598			25.7	%	$	112,901		$	62,215			81.5	%

Revenue increased $78.5 million and $192.2 million in the three and nine months ended September 27, 2014, respectively, of which $54.9 million and $147.5 million, respectively, was from increased materials and product sales. We had volume growth in each of our lines of business, driven primarily by the 2014 and 2013 acquisitions and by organic growth. We grew revenue organically by $27.8 million and $63.5 million, or 8.8% and 9.4%, in the three and nine months ended September 27, 2014, respectively.

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Detail of consolidated percent changes in sales volumes and pricing in the nine months ended September 27, 2014 from the nine months ended September 28, 2013 were as follows:

	Percentage Change in
	Volume			Pricing
Aggregates		35.1	%		2.0	%
Cement		2.1	%		8.5	%
Ready-mixed concrete		122.9	%		3.2	%
Asphalt		8.7	%		(0.8	)%

Aggregates and ready-mixed concrete volumes were positively affected by the 2014 and 2013 acquisitions, resulting in increased revenue of $54.4 million and $143.1 million in the three and nine months ended September 27, 2014, respectively. The remaining increase in aggregates and ready-mixed concrete volume was a result of organic growth. The increase in ready-mixed concrete pricing was constrained by different pricing structures across our markets. The majority of the increase in ready-mixed volumes occurred in Texas, which has lower average selling prices than our ready-mixed concrete operations outside of Texas. Our cement volumes increased 2.1% due primarily to a shift in customer mix. Cement pricing improved from an overall market increase and from the customer mix shift. Asphalt volumes increased 8.7%, primarily through organic growth, while product mix contributed to a 0.8% decrease in pricing. The net volume and pricing changes resulted in additional revenue of $157.3 million and $8.9 million, respectively, in the nine months ended September 28, 2014.

Operating income increased $9.9 million and $36.9 million in the three and nine months ended September 27, 2014, respectively. Operating margin, which we define as operating income as a percentage of revenue, in the three and nine months ended September 27, 2014 improved 10 basis points and 400 basis points, respectively, and Adjusted EBITDA increased $14.8 million and $50.7 million, respectively. These profit improvements were driven by the following:

• Improved pricing in aggregates, cement and ready-mixed concrete and improved volumes across our product lines were the primary drivers of increased profitability. Certain non-recurring adjustments also affecting profitability are described below.

• A $1.3 million curtailment benefit recognized in the nine months ended September 27, 2014 related to a retiree postretirement benefit plan maintained for certain union employees at our cement plant, which was amended to eliminate all future retiree health and life coverage for the remaining union employees, effective January 1, 2014.

• A decline in general and administrative costs, as a percentage of revenue, from 10.7% to 9.0% in the third quarter and from 15.8% to 12.2% in the nine months ended September 27, 2014. During 2013, we invested in our infrastructure (finance, information technology, legal and human resources) and expect the growth in general and administrative costs, as a percentage of revenue, to stabilize in 2014 and beyond.

• A $1.8 million charge was recognized in the nine months ended September 28, 2013 to remove a sunken barge from the Mississippi River. No charges for the barge removal were recognized in 2014.

• Offsetting these profit improvements were $2.0 million and $4.5 million of increased transaction costs in the three and nine months ended September 27, 2014, respectively, primarily as a result of the six acquisitions made in 2014 and a $4.7 million and $9.4 million, respectively, increase in depreciation primarily driven by acquisitions and capital investments.

• Contributing to the improvement in Adjusted EBITDA, in 2014, we did not have a refinancing loss compared to a $3.1 million loss on the February 2013 debt repricing.

Other Financial Information

Loss on debt financings

In February 2013, we completed a repricing of our credit facilities, which provide for term loans in an aggregate amount of $422.0 million and revolving credit commitments in an aggregate amount of $150.0 million (the “Senior Secured Credit Facilities”). The repricing reduced our stated term-loan interest rate by 1.0% and provided additional borrowing capacity of $25.0 million. As a result of the repricing, we recognized a loss of $3.1 million for related bank fees in 2013. Fees associated with the $375.0 million of 10 ¹⁄₂% senior notes issued in 2014 were deferred in other non-current assets and are being amortized over the term of the debt as a charge to interest expense.

Interest expense

Interest expense increased $7.6 million and $20.2 million in the three and nine months ended September 27, 2014, respectively, from the comparable periods in 2013, due to the additional $375.0 million of 10 ¹⁄₂% senior notes issued in 2014, which were outstanding for a weighted average of 2.3 months and 6.1 months during the three and nine months ended September 27, 2014.

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Segment results of operations

West Region

	Three months ended									Nine months ended
	September 27, 2014			September 28, 2013			Variance			September 27, 2014			September 28, 2013			Variance
($ in thousands)
Revenue	$	211,302		$	142,921			47.8	%	$	478,432		$	322,640			48.3	%
Operating income		29,629			13,048			127.1	%		47,658			2,312			1,961.3	%
Operating margin		14.0	%		9.1	%					10.0	%		0.7	%
Adjusted EBITDA	$	39,105		$	19,175			103.9	%	$	71,646		$	19,260			272.0	%

Revenue in the West region increased approximately 48% in the three and nine months ended September 27, 2014 due primarily to acquisitions and organic volume growth. Approximately 13.8% and 10.7%, respectively, of the West region’s revenue increase was a result of organic growth. Incremental revenue from acquisitions totaled $48.7 million and $121.2 million in the three and nine months ended September 27, 2014, respectively.

In 2014, the West region’s aggregates, ready-mixed concrete and asphalt volumes increased and pricing of aggregates improved. Ready-mixed concrete pricing declined as a result of the 2014 acquisitions in Texas, as ready-mixed concrete prices in the Texas markets are lower than in our markets outside of Texas. Asphalt pricing declined primarily as a result of product mix, with 2014 volumes including a higher percentage of base materials, while underlying prices grew. Net volume and pricing changes resulted in additional revenue of $142.8 million and $0.6 million, respectively in the nine months ended September 27, 2014. The West region’s percent changes in sales volumes and pricing in the nine months ended September 27, 2014 from the nine months ended September 28, 2013 were as follows:

	Percentage Change in
	Volume			Pricing
Aggregates		99.0	%		5.3	%
Ready-mixed concrete		230.6	%		(0.1	)%
Asphalt		5.9	%		(1.0	)%

The West region’s operating income increased $16.6 million and operating margin improved from 9.1% to 14.0% in the three months ended September 27, 2014. In the nine months ended September 27, 2014, the West region’s operating income increased $45.3 million and operating margin more than doubled. The improvement was primarily driven by the 2014 acquisitions in the Houston and Midland/Odessa Texas markets, higher aggregates pricing and organic volume growth.

Adjusted EBITDA increased $19.9 million and $52.4 million in the three and nine months ended September 27, 2014, respectively, primarily due to increases in the pricing of our aggregates and increased volumes in aggregates, ready-mixed concrete and asphalt. The increased volumes were primarily driven by the 2014 acquisitions in the Houston and Midland/Odessa Texas markets and organic volume growth.

Central Region

	Three months ended									Nine months ended
	September 27, 2014			September 28, 2013			Variance			September 27, 2014			September 28, 2013			Variance
($ in thousands)
Revenue	$	126,882		$	115,527			9.8	%	$	283,541		$	244,207			16.1	%
Operating income		20,639			21,779			(5.2	)%		30,433			25,093			21.3	%
Operating margin		16.3	%		18.9	%					10.7	%		10.3	%
Adjusted EBITDA	$	30,820		$	30,710			0.4	%	$	59,220		$	49,892			18.7	%

Revenue in the Central region increased $11.4 million, or 9.8%, and $39.3 million, or 16.1%, in the three and nine months ended September 27, 2014, respectively. All of the revenue growth in the third quarter and 14.1% of the revenue increase in the nine months ended September 27, 2014 was organic growth. Incremental revenue from acquisitions totaled $4.9 million for the nine months ended September 27, 2014. In 2014, volumes increased among all of the Central region’s product lines. The increase in aggregates and asphalt volumes are due to strong, primarily organic, demand in our Kansas markets. Cement volumes increased 2.1% and prices increased 8.5% due to overall price improvements and a shift in customer mix. Cement sales in 2014 included a greater percentage of low volume, or retail, sales, which generally are sold at a higher price than sales to high-volume customers. Customer mix varies each year based on demand in the applicable markets. Overall, product pricing increased, while asphalt pricing declined due to a change in product mix. Net volume and pricing changes resulted in additional revenue of $13.7 million and $10.7 million, respectively, in the nine months ended September 27, 2014.

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The Central region’s percent changes in sales volumes and pricing in the nine months ended September 27, 2014 from the nine months ended September 28, 2013 were as follows:

	Percentage Change in
	Volume			Pricing
Aggregates		8.2	%		5.5	%
Cement		2.1	%		8.5	%
Ready-mixed concrete		1.4	%		7.7	%
Asphalt		40.0	%		(2.3	)%

The Central region’s operating income decreased $1.1 million and operating margin declined 260 basis points in the three months ended September 27, 2014. During the quarter, the Company incurred an additional $2.1 million of repair and maintenance expense and costs associated with the cement plant operating for fewer days in the third quarter of 2014, as compared to the third quarter of 2013 and a $0.8 million impairment charge on inventory. In addition, depreciation increased $1.0 million as a result of the continued investment in the business, including the development of an underground mine, for which we began recognizing depreciation in 2014.

The Central region’s operating income increased $5.3 million and operating margin improved 40 basis points in the nine months ended September 27, 2014. Margin was positively affected by the volume growth in each line of business, synergies realized from the April 1, 2013 acquisition of the Lafarge-Wichita assets, a $1.3 million curtailment benefit recognized in the nine months ended September 27, 2014 related to a retiree postretirement benefit plan maintained for certain union employees and a $1.8 million charge recognized in the nine months ended September 28, 2013 to remove a sunken barge from the Mississippi River. These profit improvements were somewhat offset by increased repair and maintenance expense at the cement plant, a $0.8 million impairment charge on inventory and a $3.0 million increase in depreciation as a result of the continued investment in the business, including the development of an underground mine, for which we began recognizing depreciation in 2014.

Adjusted EBITDA improved $0.1 million and $9.3 million in the three and nine months ended September 27, 2014, respectively, as a result of increased volumes, improved pricing, realized synergies and the curtailment benefit and a barge removal cost recognized in 2013. In addition, during the nine months ended September 28, 2013, we realized a $0.6 million loss on debt financing. These profit improvements were somewhat offset in the third quarter by increased repair and maintenance expense at the cement plant and a $0.8 million impairment charge on inventory.

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East Region

	Three months ended									Nine months ended
	September 27, 2014			September 28, 2013			Variance			September 27, 2014			September 28, 2013			Variance
($ in thousands)
Revenue	$	56,575		$	57,815			(2.1	)%	$	108,172		$	111,087			(2.6	)%
Operating income (loss)		6,918			8,682			(20.3	)%		(1,925	)		669			(387.7	)%
Operating margin		12.2	%		15.0	%					(1.8	)%		0.6	%
Adjusted EBITDA	$	11,868		$	13,167			(9.9	)%	$	10,462		$	10,790			(3.0	)%

The East region’s revenue decreased 2.1% and 2.6% in the three and nine months ended September 27, 2014, respectively. Volumes and pricing were mixed in the East region due to a shift in product mix that drove a 0.9% increase in aggregates pricing and a 1.7% increase in asphalt pricing, but aggregate volumes were unchanged and asphalt volumes were down 0.5%. Net volume changes resulted in a $0.1 million decrease in revenue and the price increases resulted in a $0.8 million increase in revenue in the nine months ended September 27, 2014. The remaining decrease in revenue related to paving and related services business as we continue to exit low margin projects. The East region’s percent changes in sales volumes and pricing in the nine months ended September 27, 2014 from the nine months ended September 28, 2013 were as follows:

	Percentage Change in
	Volume			Average Selling Pricing
Aggregates		0.0	%		0.9	%
Asphalt		(0.5	)%		1.7	%

The East region’s operating income (loss), operating margin and Adjusted EBITDA were all down from 2013. Profit was affected by higher costs to clear land for additional mining (“stripping costs”) and lower production output in aggregates. The East region’s stripping activities are performed on a three year cycle and 2014 is the year in which significant stripping costs are incurred.

Liquidity and Capital Resources

Our primary sources of liquidity include cash on-hand, cash provided by our operations and amounts available for borrowing under our credit facilities. As of September 27, 2014, we had $6.7 million in cash and working capital of $134.8 million as compared to cash and working capital of $14.9 million and $85.4 million, respectively, at December 28, 2013. Working capital is calculated as current assets less current liabilities, excluding the current portion of long-term debt. The current portion of long-term debt is excluded from our working capital calculation as the borrowed amounts are often used to fund acquisitions, rather than used to fund operations. There were no restricted cash balances as of September 27, 2014 or December 28, 2013. Our remaining borrowing capacity on our senior secured revolving credit facility as of September 27, 2014 was $102.7 million, which is net of $23.3 million of outstanding letters of credit, and is fully available to us within the terms and covenant requirements of our credit agreement.

Given the seasonality of our business, we typically experience significant fluctuations in working capital needs and balances throughout the year. Our working capital requirements generally increase during the first half of the year as we build up inventory and focus on repair and maintenance and other set-up costs for the upcoming season. Working capital levels then decrease as the construction season winds down and we enter the winter months, which is when we see significant inflows of cash from the collection of receivables. For example, net cash provided by operating activities in the nine months ended September 28, 2013 was $0.1 million, compared to full year 2013 net cash provided by operating activities of $66.4 million. Net cash used for operating activities in the nine months ended September 27, 2014 was $11.4 million.

We believe we have access to sufficient financial resources from our liquidity sources to fund our business and operations, including contractual obligations, capital expenditures and debt service obligations, for at least the next twelve months. Our growth strategy contemplates future acquisitions for which we believe we have sufficient access to capital. As of September 27, 2014, we had approximately $330.6 million of funding commitments outstanding from our equity sponsors.

Indebtedness

Please refer to the notes to the consolidated interim financial statements for detailed information about our long-term debt and senior secured revolving credit facility, scheduled maturities of long-term debt and affirmative and negative covenants, including the maximum allowable consolidated first lien net leverage and interest coverage ratios. As of September 27, 2014, the Company was in compliance with all debt covenants.

At September 27, 2014 and December 28, 2013, $1,041.7 million and $695.9 million, respectively, of total debt, without giving effect to original issuance discount or premium, were outstanding under our respective debt agreements. Summit Materials and its wholly-owned subsidiary, Finance Corp, have issued $625.0 million aggregate principal amount of 10 ¹⁄₂% Senior Notes due January 31, 2020 (the “Senior Notes”) under an indenture dated as of January 30, 2012 (as amended and supplemented, the

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“Indenture”). We initially issued $250.0 million of Senior Notes on January 30, 2012. We issued an additional $260.0 million and $115.0 million of Senior Notes on January 17, 2014 and September 8, 2014, respectively, receiving aggregate proceeds of $409.3 million, before payment of fees and expenses. The proceeds from the January and September 2014 issuances were used for the purchases of Alleyton and Mainland, to make payments on the senior secured revolving facility and for general corporate purposes.

In addition to the Senior Notes, Summit Materials’ Senior Secured Credit Facilities provide for term loans in an aggregate amount of $422.0 million and credit commitments under the senior secured revolving facility in an aggregate amount of $150.0 million. Summit Materials’ domestic wholly-owned subsidiary companies and its non wholly-owned subsidiary, Continental Cement, are named as guarantors of the Senior Notes and the Senior Secured Credit Facilities. Certain other partially-owned subsidiaries, including a subsidiary of Continental Cement, and the Canadian subsidiary, Mainland, do not guarantee the Senior Notes. The Company has pledged substantially all of its assets as collateral for the Senior Secured Credit Facilities.

Cash Flows

The following table summarizes our net cash used for or provided by operating, investing and financing activities and our capital expenditures in the nine months ended September 27, 2014 and September 28, 2013:

	Nine months ended
(in thousands)	September 27, 2014			September 28, 2013
Net cash (used for) provided by
Operating activities	$	(10,836	)	$	123
Investing activities		(405,853	)		(105,930	)
Financing activities		408,501			97,583
Cash paid for capital expenditures	$	(64,244	)	$	(53,659	)

Operating activities

During the nine months ended September 27, 2014, cash used in operating activities was $10.8 million primarily as a result of:

• Net loss of $10.8 million, adjusted for $69.0 million of non-cash expenses, including $68.0 million of depreciation, depletion, amortization and accretion.

• An increase in accounts receivable and costs and estimated earnings in excess of billings of $69.5 million. In conjunction with the seasonality of our business, the majority of our sales occur in the spring, summer and fall and we typically incur an increase in accounts receivable (net billed and unbilled) during the second and third quarters of each year. This amount is typically converted to cash in the fourth and first quarters.

• Additional investment in inventory of $3.8 million consistent with the seasonality of our business for which our inventory levels typically decrease in the fourth quarter in preparation for the winter slowdown and are then increased during the second quarter in preparation for the increased sales volumes in the spring and summer.

• The timing of payments associated with accounts payable and accrued expenses utilized $12.0 million of cash in conjunction with the build-up of inventory levels and incurrence of repairs and maintenance costs to ready the business for increased sales volumes in the summer and fall. In addition, we made $57.8 million of interest payments in the nine months ended September 27, 2014.

During the nine months ended September 28, 2013, cash provided by operating activities was $0.1 million primarily as a result of:

• Net loss of $33.2 million, adjusted for $69.0 million of non-cash expenses, including $56.8 million of depreciation, depletion, amortization and accretion and $7.7 million of losses on asset dispositions.

• An increase in accounts receivable and costs and estimated earnings in excess of billings of $40.6 million and a decrease in billings in excess of costs and estimated earnings of $2.4 million consistent with the seasonality of our business.

• The timing of payments associated with accounts payable and accrued expenses provided $9.9 million of cash in conjunction with the build-up of inventory levels and incurrence of repairs and maintenance. These cash inflows were affected by increased interest payments. In the nine months ended September 28, 2013, we made interest payments of $45.6 million.

36

Investing activities

During the nine months ended September 27, 2014, cash used for investing activities was $405.9 million, $351.9 million of which related to the 2014 acquisitions of Alleyton, Troy Vines, Buckhorn Materials, Southwest Ready Mix, Colorado Country S&G and Mainland. In addition, we invested $64.2 million in capital expenditures, offset by $9.6 million of proceeds from asset sales.

During the nine month period ended September 28, 2013, cash used for investing activities was $105.9 million, $60.9 million of which related to the April 1, 2013 acquisitions of certain assets of Lafarge in and around Wichita, Kansas and all of the membership interests of Westroc. In addition, we invested $53.7 million in capital expenditures, offset by $8.6 million of proceeds from asset sales.

Financing activities

During the nine months ended September 27, 2014, cash provided by financing activities was $408.5 million, which was primarily composed of $398.9 million of net borrowings on debt. The Company issued $375.0 million of Senior Notes in 2014 at a premium, receiving $409.3 million of aggregate proceeds. The funds from the borrowings were primarily used to purchase Alleyton and Mainland, make payments on the revolving credit facility and for general corporate purposes. In addition, we received contributions from our sole member of $24.4 million and made $5.8 million of payments on our acquisition related liabilities in the nine months ended September 27, 2014.

During the nine months ended September 28, 2013, cash provided by financing activities was $97.6 million, which was primarily composed of $105.8 million net borrowings on the Senior Secured Credit Facilities, including proceeds from the February 2013 repricing transaction, through which our outstanding borrowings increased $25.0 million. Approximately $60.9 million of the funds from the borrowings were used on April 1, 2013 to purchase certain assets of Lafarge in and around Wichita, Kansas and of Westroc near Salt Lake City, Utah. The remaining funds have been used to fund seasonal working capital fluctuations. In addition, we made $4.9 million of payments on our acquisition related liabilities in the nine months ended September 28, 2013.

Cash paid for capital expenditures

We expended approximately $64.2 million in capital expenditures in the nine months ended September 27, 2014 compared to $53.7 million in the nine months ended September 28, 2013. The 2014 capital expenditures include continued development of an underground mine to extract limestone on our Hannibal, Missouri property where our cement plant is located ($5.0 million), which was substantially completed in 2014, $2.6 million of land purchases in Kansas and Kentucky and various other pieces of equipment and rolling stock.

We estimate that we will incur between $80.0 million and $85.0 million in capital expenditures in 2014, which we have funded or expect to fund through cash on hand, cash from operations, outside financing arrangements and available borrowings under our Senior Secured Credit Facilities. In 2014, we expect to continue investing in Texas, including approximately $6.0 million on installation of a new sand and gravel processing plant near Houston, Texas and $5.9 million to complete the underground mine at our cement plant, which we expect to provide us with access to over 200 years of proven and probable limestone reserves.

Commitments and contingencies

We are party to certain legal actions arising from the ordinary course of business activities. Accruals are recorded when the outcome is probable and can be reasonably estimated. While the ultimate results of claims and litigation cannot be predicted with certainty, management expects that the ultimate resolution of all current pending or threatened claims and litigation will not have a material effect on the Company’s consolidated results of operations, financial position or liquidity.

We are obligated under an indemnification agreement entered into with the sellers of Harper Contracting, Inc., Harper Sand and Gravel, Inc., Harper Ready Mix Company, Inc. and Harper Investments, Inc. (collectively, “Harper”) for the sellers’ ownership interests in a joint venture agreement. We have the rights to any benefits under the joint venture as well as the assumption of any obligations, but do not own equity interests in the joint venture. The joint venture has incurred significant losses on a highway project in Utah, which have resulted in requests for funding from the joint venture partners and, ultimately, from us. Through September 27, 2014, we have funded $8.8 million, $4.0 million was funded in 2012 and $4.8 million was funded in 2011. As of September 27, 2014 and December 28, 2013, an accrual of $4.3 million was recorded in other noncurrent liabilities for this matter.

We are obligated under various firm purchase commitments for certain raw materials and services that are in the ordinary course of business. The terms of these agreements are generally less than one year. Management does not expect any significant changes in the market value of these goods and services during the commitment period that would have a material adverse effect on the financial position, results of operations or liquidity of the Company.

37

Off-Balance sheet arrangements

As of September 27, 2014, we had no material off-balance sheet arrangements.

New Accounting Standards

In May 2014, the FASB issued a new accounting standard to improve and converge the financial reporting requirements for revenue from contracts with customers. Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers, prescribes a five-step model for revenue recognition that will replace most existing revenue recognition guidance in U.S. GAAP. The ASU will supersede nearly all existing revenue recognition guidance under U.S. GAAP and provides that an entity recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. This update also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments, and assets recognized from costs incurred to obtain or fulfill a contract. ASU No. 2014-09 allows for either full retrospective or modified retrospective adoption and will become effective for the Company in the first quarter of 2017. Early adoption is prohibited. Management is currently assessing the effect that the adoption of this standard will have on the consolidated financial statements.

In April 2014, the FASB issued ASU No. 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity, which changes the criteria for determining which disposals can be presented as discontinued operations and modifies related disclosure requirements. Under the new guidance, a discontinued operation is defined as a disposal of a component or group of components that is disposed of or is classified as held for sale and “represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results.” This ASU is effective for fiscal years beginning on or after December 15, 2014, and interim periods within that annual period, with early adoption permitted. We adopted this standard in 2014 with no material effect on our consolidated financial statements.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

We are exposed to certain market risks arising from transactions that are entered into in the normal course of business. Our operations are highly dependent upon the interest rate-sensitive construction industry as well as the general economic environment. These marketplaces could experience lower levels of economic activity in an environment of rising interest rates or escalating costs.

Management has considered the current economic environment and its potential effect to our business. Demand for aggregates products, particularly in the residential and nonresidential construction markets, could decline if companies and consumers are unable to obtain financing for construction projects or if an economic recession causes delays or cancellations to capital projects. Additionally, declining tax revenue and state budget deficits have negatively affected states’ abilities to finance infrastructure construction projects. In the three and nine months ended September 27, 2014, there have been no material changes in our market risk exposures since December 28, 2013. For a discussion of quantitative and qualitative disclosures about market risk, please refer to the Form 10-K.

ITEM 4. CONTROLS AND PROCEDURES

Disclosure Controls and Procedures

We maintain disclosure controls and procedures that are designed to ensure that information required to be disclosed in the Company’s reports under the Securities and Exchange Act of 1934, as amended (the “Exchange Act”), is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to the Company’s management, including the Company’s Chief Executive Officer and the Company’s Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure. Any controls and procedures, no matter how well designed and operated, can provide only reasonable, not absolute, assurance of achieving the desired control objectives. The Company’s management, with the participation of the Company’s Chief Executive Officer and Chief Financial Officer, has evaluated the effectiveness of the Company’s disclosure controls and procedures (as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of September 27, 2014. Based upon that evaluation, the Company’s Chief Executive Officer and Chief Financial Officer concluded that, as of September 27, 2014, the Company’s disclosure controls and procedures were effective to accomplish their objectives at the reasonable assurance level.

38

Changes in Internal Control over Financial Reporting

There was no change in the Company’s internal control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) that occurred during the Company’s last fiscal quarter that has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting.

39

PART II—OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

We are party to certain legal actions arising from the ordinary course of business activities. Accruals are recorded when the outcome is probable and can be reasonably estimated. While the ultimate results of claims and litigation cannot be predicted with certainty, management expects that the ultimate resolution of all current pending or threatened claims and litigation will not have a material effect on the Company’s consolidated results of operations, financial position or liquidity.

ITEM 1A. RISK FACTORS

In addition to the other information set forth in this report, you should carefully consider the factors discussed in the section entitled “Risk Factors” in the Form 10-K, which could materially affect the Company’s business, financial condition, operating results or liquidity or future results. The risks described in the Form 10-K are not the only risks facing the Company. Additional risks and uncertainties not currently known to the Company or that it currently deems to be immaterial also may materially adversely affect its business, financial condition, operating results or liquidity. There have been no material changes to the risk factors disclosed in the Form 10-K.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

None.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None.

ITEM 4. MINE SAFETY DISCLOSURES

The information concerning mine safety violations and other regulatory matters required by Section 1503(a) of the Dodd-Frank Wall Street Reform and Consumer Protection Act and Item 104 of Regulation S-K (17 CFR 229.104) is included in Exhibit 95.1 to this report.

ITEM 5. OTHER INFORMATION

Pursuant to Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 (“ITRA”), which added Section 13(r) of the Exchange Act, the Company hereby incorporates by reference herein Exhibit 99.1 of this report, which includes disclosures publicly filed and/or provided to The Blackstone Group L.P., an affiliate of certain investment funds that indirectly own a majority of the equity interests of the Company, by Travelport Limited, which may be considered the Company’s affiliate.

We are not presently aware that we and our subsidiaries knowingly engaged in any transaction or dealing reportable under Section 13(r) of the Exchange Act during the quarter ended September 27, 2014.

ITEM 6. EXHIBITS

3.1	Certificate of Formation of Summit Materials, LLC, as amended (incorporated by reference to Exhibit 3.1 to the Registration Statement on Form S-4, filed on March 27, 2013 (File No. 333-187556)).
3.2	Amended and Restated Limited Liability Company Agreement of Summit Materials, LLC (incorporated by reference to Exhibit 3.2 to the Registration Statement on Form S-4, filed on March 27, 2013 (File No. 333-187556)).
4.1	Fourth Supplemental Indenture, dated as of July 30, 2014, among Buckhorn Materials, LLC and Wilmington Trust, National Association, as trustee (incorporated by reference to Exhibit 4.1 to the Quarterly Report on Form 10-Q filed on August 6, 2014 (File No. 333-187556).
4.2	Fifth Supplemental Indenture, dated as of September 2, 2014, by and among Summit Materials, LLC, Summit Materials Finance Corp., the subsidiary guarantors named on the signature pages thereto and Wilmington Trust, National Association, as trustee (incorporated by reference to Exhibit 4.3 to the Current Report on Form 8-K, filed on September 9, 2014 (File No. 333-187556)).
4.3	Sixth Supplemental Indenture, dated as of September 8, 2014, by and among Summit Materials, LLC, Summit Materials Finance Corp., the subsidiary guarantors named on the signature pages thereto and Wilmington Trust, National Association, as trustee (incorporated by reference to Exhibit 4.4 to the Current Report on Form 8-K, filed on September 9, 2014 (File No. 333-187556)).

40

4.4	Registration Rights Agreement, dated as of September 8, 2014, among the registrant, Summit Materials Finance Corp., the guarantors named therein, Merrill Lynch, Pierce, Fenner & Smith Incorporated and the several other initial purchasers (incorporated by reference to Exhibit 4.5 to the current report on Form 8-K, filed September 9, 2014 (File No. 333-187556)).
31.1*	Certification of the Chief Executive Officer pursuant to Rule 13a-14(a) or Rule 15d-14(a) of the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
31.2*	Certification of the Chief Financial Officer pursuant to Rule 13a-14(a) or Rule 15d-14(a) of the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1**	Certification of the Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
32.2**	Certification of the Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

41

95.1*	Mine Safety Disclosures.
99.1*	Section 13(r) Disclosure.
101.INS*	XBRL Instance Document
101.SCH*	XBRL Taxonomy Extension Schema Document
101.CAL*	XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF*	XBRL Taxonomy Extension Definition Linkbase Document
101.LAB*	XBRL Taxonomy Extension Label Linkbase Document
101.PRE*	XBRL Taxonomy Extension Presentation Linkbase Document

* Filed herewith

** Furnished herewith

The agreements and other documents filed as exhibits to this report are not intended to provide factual information or other disclosure other than with respect to the terms of the agreements or other documents themselves, and you should not rely on them for that purpose. In particular, any representations and warranties made by us in these agreements or other documents were made solely within the specific context of the relevant agreement or document and may not describe the actual state of affairs as of the date they were made or at any other time.

42

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	SUMMIT MATERIALS, LLC
Date: November 6, 2014	By:	/s/ Thomas W. Hill
		Thomas W. Hill
		Chief Executive Officer (Principal Executive Officer)
Date: November 6, 2014	By:	/s/ Brian J. Harris
		Brian J. Harris
		Chief Financial Officer (Principal Financial and Accounting Officer)

43

EX-31.1

Exhibit 31.1

CERTIFICATION

I, Thomas W. Hill, certify that:

1. I have reviewed this Quarterly Report on Form 10-Q of Summit Materials, LLC (the “registrant”);

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) [Reserved];

(c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: November 6, 2014

/s/ Thomas W. Hill

Thomas W. Hill

Chief Executive Officer

(Principal Executive Officer)

EX-31.2

Exhibit 31.2

CERTIFICATION

I, Brian J. Harris, certify that:

1. I have reviewed this Quarterly Report on Form 10-Q of Summit Materials, LLC (the “registrant”);

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) [Reserved];

(c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: November 6, 2014

/s/ Brian J. Harris

Brian J. Harris

Chief Financial Officer

(Principal Financial Officer)

EX-32.1

Exhibit 32.1

Certification

Pursuant to 18 U.S.C. Section 1350

as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

In connection with the Quarterly Report of Summit Materials, LLC (the “Company”) on Form 10-Q for the quarter ended September 27, 2014 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Thomas W. Hill, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(i) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(ii) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: November 6, 2014

/s/ Thomas W. Hill

Thomas W. Hill

Chief Executive Officer

(Principal Executive Officer)

EX-32.2

Exhibit 32.2

Certification

Pursuant to 18 U.S.C. Section 1350

as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

In connection with the Quarterly Report of Summit Materials, LLC (the “Company”) on Form 10-Q for the quarter ended September 27, 2014 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Brian J. Harris, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(i) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(ii) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: November 6, 2014

/s/ Brian J. Harris

Brian J. Harris

Chief Financial Officer

(Principal Financial Officer)

EX-95.1

Exhibit 95.1

Mine Safety Disclosures

The operation of the Company’s aggregates quarries and mines is subject to regulation by the federal Mine Safety and Health Administration (“MSHA”) under the Federal Mine Safety and Health Act of 1977 (the “Mine Act”). MSHA inspects the Company’s quarries and mines on a regular basis and issues various citations and orders when it believes a violation has occurred under the Mine Act. Whenever MSHA issues a citation or order, it also generally proposes a civil penalty, or fine, related to the alleged violation. Citations or orders may be contested and appealed, and as part of that process, are often reduced in severity and amount, and are sometimes dismissed.

Under the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 (the “Dodd-Frank Act”), the Company is required to present information regarding certain mining safety and health citations which MSHA has issued with respect to its aggregates mining operations in its periodic reports filed with the Securities and Exchange Commission (the “SEC”). In evaluating this information, consideration should be given to factors such as: (i) the number of citations and orders will vary depending on the size of the quarry or mine and types of operations (underground or surface); (ii) the number of citations issued will vary from inspector to inspector and location to location; and (iii) citations and orders can be contested and appealed, and in that process, may be reduced in severity and amount, and are sometimes dismissed.

The Company presents the following items regarding certain mining safety and health matters for the three months ended September 27, 2014, as applicable:

• Total number of violations of mandatory health or safety standards that could significantly and substantially contribute to the cause and effect of a mine safety or health hazard under Section 104 of the Mine Act for which the Company has received a citation from MSHA (hereinafter, “Section 104 S&S Citations”). If MSHA determines that a violation of a mandatory health or safety standard is likely to result in a reasonably serious injury or illness under the unique circumstance contributed to by the violation, MSHA will classify the violation as a “significant and substantial” violation (commonly referred to as a “S&S” violation). MSHA inspectors will classify each citation or order written as a “S&S” violation or not.

• Total number of orders issued under Section 104(b) of the Mine Act (hereinafter, “Section 104(b) Orders”). These orders are issued for situations in which MSHA determines a previous violation covered by a Section 104(a) citation has not been totally abated within the prescribed time period, so a further order is needed to require the mine operator to immediately withdraw all persons (except authorized persons) from the affected area of a quarry or mine.

• Total number of citations and orders for unwarrantable failure of the mine operator to comply with mandatory health or safety standards under Section 104(d) of the Mine Act (hereinafter, “Section 104(d) Citations and Orders”). These violations are similar to those described above, but the standard is that the violation could significantly and substantially contribute to the cause and effect of a safety or health hazard, but the conditions do not cause imminent danger, and the MSHA inspector finds that the violation is caused by an unwarranted failure of the operator to comply with the health and safety standards.

• Total number of flagrant violations under Section 110(b)(2) of the Mine Act (hereinafter, “Section 110(b)(2) Violations”). These violations are penalty violations issued if MSHA determines that violations are “flagrant”, for which civil penalties may be assessed. A “flagrant” violation means a reckless or repeated failure to make reasonable efforts to eliminate a known violation of a mandatory health or safety standard that substantially and proximately caused, or reasonably could have been expected to cause, death or serious bodily injury.

• Total number of imminent danger orders issued under Section 107(a) of the Mine Act (hereinafter, “Section 107(a) Orders”). These orders are issued for situations in which MSHA determines an imminent danger exists in the quarry or mine and results in orders of immediate withdrawal of all persons (except certain authorized persons) from the area of the quarry or mine affected by its condition until the imminent danger and the underlying conditions causing the imminent danger no longer exist.

• Total dollar value of proposed assessments from MSHA under the Mine Act. These are the amounts of proposed assessments issued by MSHA with each citation or order for the time period covered by the reports. Penalties are assessed by MSHA according to a formula that considers a number of factors, including the mine operator’s history, size, negligence, gravity of the violation, good faith in trying to correct the violation promptly, and the effect of the penalty on the operator’s ability to continue in business.

• Total number of mining-related fatalities. Mines subject to the Mine Act are required to report all fatalities occurring at their facilities unless the fatality is determined to be “non-chargeable” to the mining industry. The final rules of the SEC require disclosure of mining-related fatalities at mines subject to the Mine Act. Only fatalities determined by MSHA not to be mining-related may be excluded.

• Receipt of written notice from MSHA of a pattern (or a potential to have such a pattern) of violations of mandatory health or safety standards that are of such nature as could have significantly and substantially contributed to the cause and effect of other mine health or safety hazards under Section 104(e) of the Mine Act. If MSHA determines that a mine has a “pattern” of these types of violations, or the potential to have such a pattern, MSHA is required to notify the mine operator of the existence of such a thing.

• Legal actions before the Federal Mine Safety and Health Review Commission (the “Commission”) pending as of the last day of period.

• Legal actions before the Commission initiated during period.

• Legal actions before the Commission resolved during period.

The Commission is an independent adjudicative agency that provides administrative trial and appellate review of legal disputes arising under the Mine Act. The cases may involve, among other questions, challenges by operators to citations, orders and penalties they have received from MSHA, or complaints of discrimination by miners under Section 105 of the Mine Act. There were no legal actions pending before the Commission for any of the Company’s quarries and mines, as of or during the quarter ended September 27, 2014.

Appendix 1 follows.

Appendix 1

Name of Company	Name of Operation	MSHA ID Number		State		Number of Inspections		Total Number of Section 104 S&S Citations		Section 104(b) Orders		Section 104 (d) Citations and Orders		Section 110(b)(2) Violations		Section 107(a) Orders		Total Dollar Value of Proposed MSHA Assessments		Total Number of Mining Related Fatalities		Received Written Notice Under Section 104(e) (yes/no)		Received Written Notice of Potential Violation Under 104(e) (yes/no)		Number of Contested Citations		Number of Contested Penalties		Total Dollar Value of Penalties in Contest		Number of Complaints of Discharge or Discrimination
Alleyton Resources	Monahan		4104552		TX		2		0		0		0		0		0	$	100.00		0		No		No		0		0	$	0.00		0
Alleyton Resources	4L Ranch		4104416		TX		2		0		0		0		0		0	$	317.00		0		No		No		0		0	$	0.00		0
Alleyton Resources	Potter Plant		4104987		TX		2		1		0		0		0		0	$	217.00		0		No		No		0		0	$	0.00		0
Alleyton Resources	Rental Plant 1		0504616		TX		2		2		0		0		0		0	$	968.00		0		No		No		0		0	$	0.00		0
Austin Materials	Hays Quarry		4104514		TX		1		0		0		0		0		0	$	100.00		0		No		No		0		0	$	0.00		0
Austin Materials	Ramming Pit		4104807		TX		5		6		0		2		0		0	$	6,082.00		0		No		No		0		0	$	0.00		0
Colorado Companies	Washplant 2		0504746		CO		0		0		0		0		0		0	$	0.00		0		No		No		0		0	$	0.00		0
Colorado Companies	Washplant 3		0504565		CO		0		0		0		0		0		0	$	0.00		0		No		No		0		0	$	0.00		0
Colorado Companies	Crusher1		0504296		CO		1		0		0		0		0		0	$	300.00		0		No		No		0		0	$	0.00		0
Colorado Companies	Washplant 1		0504873		CO		1		1		0		0		0		0	$	217.00		0		No		No		0		0	$	0.00		0
Colorado Companies	Washplant 4		0503809		CO		1		0		0		0		0		0	$	0.00		0		No		No		0		0	$	0.00		0
Colorado Companies	Crusher 2		0504645		CO		1		0		0		0		0		0	$	0.00		0		No		No		0		0	$	0.00		0
Colorado Companies	Elam Construction Inc		0504593		CO		0		0		0		0		0		0	$	0.00		0		No		No		0		0	$	0.00		0
Colorado Companies	Crusher 3		0504593		CO		0		0		0		0		0		0	$	0.00		0		No		No		0		0	$	0.00		0
Con-Agg of MO	Boon Quarries West		2300022		MO		1		0		0		0		0		0	$	0.00		0		No		No		0		0	$	0.00		0
Con-Agg of MO	plant # 80		2302071		MO		2		5		0		0		0		0	$	1,346.00		0		No		No		5		5	$	996.00		0
Con-Agg of MO	Plant # 81		2302296		MO		2		1		0		0		0		0	$	324.00		0		No		No		1		1	$	100.00		0
Con-Agg of MO	Boon Quarries East		2300078		MO		2		0		0		0		0		0	$	100.00		0		No		No		0		0	$	0.00		0
Con-Agg of MO	Huntsville Quarry		2302004		MO		1		0		0		0		0		0	$	100.00		0		No		No		4		4	$	10,832.00		0
Con-Agg of MO	Con-Agg LLC dba Boone Quarries		2302153		MO		2		0		0		0		0		0	$	100.00		0		No		No		0		0	$	0.00		0
Con-Agg of MO	Plant # 65		2301922		MO		4		0		0		0		0		0	$	416.00		0		No		No		0		0	$	0.00		0
Con-Agg of MO	Boone Quarries-North Telsmith Plant		2301894		MO		0		0		0		0		0		0	$	0.00		0		No		No		0		0	$	0.00		0
Con-Agg of MO	Plant #83		2302338		MO		3		4		0		0		0		0	$	1,651.00		0		No		No		2		2	$	667.00		0
Continental Cement Company	Hannibal Plant		2300217		MO		0		0		0		0		0		0	$	0.00		0		No		No		7		7	$	36,986.00		0
Continental Cement Company	Owensville Plant		2301038		MO		3		0		0		0		0		0	$	200.00		0		No		No		0		0	$	0.00		0
Continental Cement Company	Hannibal Underground		2302434		MO		5		14		0		0		0		0	$	9,740.00		0		No		No		0		0	$	0.00		0
Cornejo & Sons	Oxford Sand and Gravel		1400522		KS		2		0		0		0		0		0	$	0.00		0		No		No		0		0	$	0.00		0
Cornejo & Sons	Wichita Sand and Gravel		1400543		KS		3		2		0		0		0		0	$	300.00		0		No		No		0		0	$	0.00		0
Cornejo & Sons	Kingsbury		1400624		KS		2		0		0		0		0		0	$	100.00		0		No		No		0		0	$	0.00		0
Cornejo & Sons	Grove		1401539		KS		0		0		0		0		0		0	$	0.00		0		No		No		0		0	$	0.00		0
Cornejo & Sons	Durbin Quarry		1401719		KS		2		0		0		0		0		0	$	200.00		0		No		No		0		0	$	0.00		0
Hamm, Inc	Plant #80006		1401471		KS		0		0		0		0		0		0	$	0.00		0		No		No		0		0	$	0.00		0
Hamm, Inc	Plant #80012		1401472		KS		3		1		0		0		0		0	$	599.00		0		No		No		0		0	$	0.00		0
Hamm, Inc	Plant # 80002		1401583		KS		1		2		0		0		0		1	$	0.00		0		No		No		0		0	$	0.00		0
Hamm, Inc	Plant # 80013		1401609		KS		1		0		0		0		0		0	$	0.00		0		No		No		0		0	$	0.00		0
Hamm, Inc	Plant # 80010		1401687		KS		1		0		0		0		0		0	$	0.00		0		No		No		0		0	$	0.00		0
Hamm, Inc	Plant # 80011		1401470		KS		2		0		0		0		0		0	$	0.00		0		No		No		0		0	$	0.00		0
Hamm, Inc	Plant # 80003		1401474		KS		2		0		0		0		0		0	$	100.00		0		No		No		0		0	$	0.00		0
Hamm, Inc	85.9		1401759		KS		0		0		0		0		0		0	$	0.00		0		No		No		0		0	$	0.00		0
Hamm, Inc	Plant #81038		1401709		KS		0		0		0		0		0		0	$	0.00		0		No		No		0		0	$	0.00		0
Hinkle Contracting Company	Hart County Stone Company		1500035		KY		0		0		0		0		0		0	$	0.00		0		No		No		0		0	$	0.00		0
Hinkle Contracting Company	Monroe Co. Stone		1500101		KY		2		1		0		0		0		0	$	438.00		0		No		No		0		0	$	0.00		0
Hinkle Contracting Company	Allen Co. Stone		1500063		KY		1		1		0		0		0		0	$	390.00		0		No		No		0		0	$	0.00		0
Hinkle Contracting Company	Glass Sand and Gravel		1504261		KY		1		0		0		0		0		0	$	300.00		0		No		No		0		0	$	0.00		0
Hinkle Contracting Company	Bassett Stone Company		1500004		KY		1		1		0		0		0		0	$	238.00		0		No		No		0		0	$	0.00		0
Hinkle Contracting Company	Tipton Ridge Quarry		1500019		KY		4		1		0		0		0		0	$	625.00		0		No		No		0		0	$	0.00		0
Hinkle Contracting Company	Barren Co Stone		1506863		KY		2		0		0		0		0		0	$	200.00		0		No		No		0		0	$	0.00		0
Hinkle Contracting Company	Casey Stone Company		1500012		KY		3		0		0		0		0		0	$	500.00		0		No		No		0		0	$	0.00		0
Hinkle Contracting Company	Natural Bridge Stone		1500075		KY		2		0		0		0		0		0	$	100.00		0		No		No		0		0	$	0.00		0
Hinkle Contracting Company	Somerset Stone Company		1500094		KY		1		0		0		0		0		0	$	0.00		0		No		No		0		0	$	0.00		0
Hinkle Contracting Company	Lake Cumberland Stone		1500099		KY		3		3		0		0		0		0	$	1,527.00		0		No		No		0		0	$	0.00		0
Hinkle Contracting Company	Cave Run Stone		1507194		KY		1		0		0		0		0		0	$	100.00		0		No		No		0		0	$	0.00		0
Hinkle Contracting Company	Bourbon Limestone Company		1518415		KY		3		0		0		0		0		0	$	467.00		0		No		No		0		0	$	0.00		0
Hinkle Contracting Company	Pulaski Stone Company		1519092		KY		2		0		0		0		0		0	$	100.00		0		No		No		0		0	$	0.00		0
Hinkle Contracting Company	Jellico Stone Company		4000057		TN		2		0		0		0		0		0	$	100.00		0		No		No		0		0	$	0.00		0
Hinkle Contracting Company	Ewing Stone		4400234		VA		2		1		0		0		0		0	$	460.00		0		No		No		0		0	$	0.00		0
Kilgore Companies	Portable 1		4202528		UT		0		0		0		0		0		0	$	0.00		0		No		No		0		0	$	0.00		0
Kilgore Companies	West Valley		4201980		UT		2		0		0		0		0		0	$	100.00		0		No		No		0		0	$	0.00		0
Kilgore Companies	Parleys Stone		4202102		UT		1		0		0		0		0		0	$	100.00		0		No		No		0		0	$	0.00		0
Kilgore Companies	Black Canyon 2100		1002146		ID		1		0		0		0		0		0	$	0.00		0		No		No		0		0	$	0.00		0
Kilgore Companies	Powerscreen 2100-2		1002147		ID		1		0		0		0		0		0	$	0.00		0		No		No		0		0	$	0.00		0
Kilgore Companies	Roadrunner Screen		1001916		ID		0		0		0		0		0		0	$	0.00		0		No		No		0		0	$	0.00		0
Kilgore Companies	Mona Pit		4202212		UT		1		0		0		0		0		0	$	0.00		0		No		No		0		0	$	0.00		0
Kilgore Companies	KC-Portable 2 (WY)		4801625		WY		0		0		0		0		0		0	$	0.00		0		No		No		0		0	$	0.00		0
Kilgore Companies	KC-Portable 3 (WY)		4801626		WY		0		0		0		0		0		0	$	0.00		0		No		No		0		0	$	0.00		0
Kilgore Companies	Stockton Pit		4202480		UT		0		0		0		0		0		0	$	0.00		0		No		No		0		0	$	0.00		0
Kilgore Companies	Valley Pit		4200400		UT		1		0		0		0		0		0	$	0.00		0		No		No		0		0	$	0.00		0
Kilgore Companies	Highland Pit		4200941		UT		1		0		0		0		0		0	$	0.00		0		No		No		0		0	$	0.00		0
RK Hall Construction	Sawyer Plant		3401950		OK		1		0		0		0		0		0	$	300.00		0		No		No		0		0	$	0.00		0
RK Hall Construction	Kirby Crusher #15		0301958		AR		1		0		0		0		0		0	$	100.00		0		No		No		1		1	$	100.00		0
Troy Vines	Vines Sand and Gravel		4103348		TX		4		1		0		0		0		0	$	438.00		0		No		No		0		0	$	0.00		0
Troy Vines	Vines Portable Plant		4103607		TX		5		1		0		0		0		0	$	785.00		0		No		No		0		0	$	0.00		0

EX-99.1

Exhibit 99.1

SECTION 13(R) DISCLOSURE

After Summit Materials, LLC (“Summit Materials”) filed its Form 10-Q for the fiscal quarter ended June 28, 2014 with the Securities and Exchange Commission (“SEC”), The Blackstone Group L.P. (“Blackstone”), filed the disclosure reproduced below regarding Travelport Limited, which may be considered an affiliate of Blackstone, and therefore an affiliate of Summit Materials. Summit Materials did not independently verify or participate in the preparation of this disclosure.

Blackstone included the following disclosure in its Form 10-Q for the fiscal quarter ended June 30, 2014:

Travelport Limited, which may be considered our affiliate, included the disclosure reproduced below in its Form 10-Q for the fiscal quarter ended June 30, 2014. We have not independently verified or participated in the preparation of this disclosure.

“As part of our global business in the travel industry, we provide certain passenger travel-related GDS and Technology Services to Iran Air. We also provide certain airline Technology Services to Iran Air Tours. All of these services are either exempt from applicable sanctions prohibitions pursuant to a statutory exemption permitting transactions ordinarily incident to travel or, to the extent not otherwise exempt, specifically licensed by the U.S. Office of Foreign Assets Control. Subject to any changes in the exempt/licensed status of such activities, we intend to continue these business activities, which are directly related to and promote the arrangement of travel for individuals.

The gross revenue and net profit attributable to these activities in the quarter ended June 30, 2014 were approximately $161,000 and $117,000, respectively.”

XML

Inventories - Components of Inventories (Detail) (USD $) In Thousands, unless otherwise specified	Sep. 27, 2014	Dec. 28, 2013
Inventory Disclosure [Abstract]
Aggregate stockpiles	$ 79,961	$ 70,300
Finished goods	13,083	11,207
Work in process	2,214	2,623
Raw materials	15,879	12,302
Total	$ 111,137	$ 96,432

XML

Segment Information - Additional Information (Detail)	9 Months Ended
	Sep. 27, 2014 Segment
Segment Reporting [Abstract]
Number of operating segments	3

XML

Commitments and Contingencies - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	9 Months Ended	12 Months Ended
	Sep. 27, 2014	Dec. 31, 2012	Dec. 31, 2011	Dec. 28, 2013	Sep. 28, 2013
Loss Contingencies [Line Items]
Amount funded for loss incurred by joint venture	$ 8.8	$ 4.0	$ 4.8
Accrual recorded in other noncurrent liabilities	4.3			4.3
Unapproved change orders and claims	3.9			3.2
Unapproved change orders within costs in excess of billings	0.5			0.5
Unapproved change orders within accounts receivable	1.2
Unapproved change orders within other current assets	2.2			2.7
Charges recognized for lost product included in accrued expenses	0.4			0.9
Charges recognized for lost product					$ 1.8
Maximum [Member]
Loss Contingencies [Line Items]
Duration of commitments	1 year

XML

Senior Notes' Guarantor and Non-Guarantor Financial Information (Tables)

9 Months Ended

Sep. 27, 2014

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Condensed Consolidating Balance Sheets

Condensed Consolidating Balance Sheets

September 27, 2014

	Issuers			Non- Wholly- owned Guarantor		Wholly- owned Guarantors		Non- Guarantors		Eliminations			Consolidated
Assets
Current assets:
Cash	$	12,936		$	3	$	1,013	$	3,246	$	(10,469	)	$	6,729
Accounts receivable, net		—			13,642		153,938		16,555		(4,807	)		179,328
Intercompany receivables		380,918			—		28,098		2,865		(411,881	)		—
Cost and estimated earnings in excess of billings		—			—		25,605		937		—			26,542
Inventories		—			6,759		97,111		7,267		—			111,137
Other current assets		3,606			575		10,802		1,194		(20	)		16,157
Total current assets		397,460			20,979		316,567		32,064		(427,177	)		339,893
Property, plant and equipment, net		6,595			303,031		605,522		31,832		—			946,980
Goodwill		—			23,124		311,130		56,084		—			390,338
Intangible assets, net		—			567		14,464		2,995		—			18,026
Other assets		574,192			21,182		154,370		1,309		(699,798	)		51,255
Total assets	$	978,247		$	368,883	$	1,402,053	$	124,284	$	(1,126,975	)	$	1,746,492
Liabilities, Redeemable Noncontrolling Interest and Member’s Interest
Current liabilities:
Current portion of debt	$	28,187		$	1,018	$	3,192	$	—	$	(4,210	)	$	28,187
Current portion of acquisition-related liabilities		657			—		19,914		—		—			20,571
Accounts payable		5,433			7,778		71,224		7,976		(4,807	)		87,604
Accrued expenses		23,868			6,439		63,661		4,034		(10,489	)		87,513
Intercompany payables		181,439			13,234		215,412		1,796		(411,881	)		—
Billings in excess of costs and estimated earnings		—			—		9,484		49		—			9,533
Total current liabilities		239,584			28,469		382,887		13,855		(431,387	)		233,408
Long-term debt		1,062,921			153,827		482,196		—		(636,023	)		1,062,921
Acquisition-related liabilities		—			—		41,287		—		—			41,287
Other noncurrent liabilities		839			17,271		66,333		56,907		(55,108	)		86,242
Total liabilities		1,303,344			199,567		972,703		70,762		(1,122,518	)		1,423,858
Redeemable noncontrolling interest		—			—		—		—		31,820			31,820
Redeemable members’ interest		—			29,146		—		—		(29,146	)		—
Total member’s interest		(325,097	)		140,170		429,350		53,522		(7,131	)		290,814
Total liabilities, redeemable noncontrolling interest and member’s interest	$	978,247		$	368,883	$	1,402,053	$	124,284	$	(1,126,975	)	$	1,746,492

Condensed Consolidating Balance Sheets

December 28, 2013

	Issuers		Non- Wholly- owned Guarantor		Wholly- owned Guarantors		Non- Guarantors		Eliminations			Consolidated
Assets
Current assets:
Cash	$	10,375	$	9	$	3,442	$	3,631	$	(2,540	)	$	14,917
Accounts receivable, net		—		4,587		93,102		3,100		(1,452	)		99,337
Intercompany receivables		38,134		3,433		30,787		—		(72,354	)		—
Cost and estimated earnings in excess of billings		—		—		10,539		228		—			10,767
Inventories		—		10,402		85,372		658		—			96,432
Other current assets		750		444		11,715		272		—			13,181
Total current assets		49,259		18,875		234,957		7,889		(76,346	)		234,634
Property, plant and equipment, net		3,969		301,908		518,935		6,966		—			831,778
Goodwill		—		23,124		102,942		972		—			127,038
Intangible assets, net		—		642		14,505		—		—			15,147
Other assets		296,494		17,973		37,535		1,303		(314,108	)		39,197
Total assets	$	349,722	$	362,522	$	908,874	$	17,130	$	(390,454	)	$	1,247,794
Liabilities, Redeemable Noncontrolling Interest and Member’s Interest
Current liabilities:
Current portion of debt	$	26,010	$	1,018	$	3,192	$	—	$	—		$	30,220
Current portion of acquisition-related liabilities		2,000		—		8,635		—		—			10,635
Accounts payable		5,455		9,387		57,142		1,572		(1,452	)		72,104
Accrued expenses		12,041		9,185		37,342		1,223		(2,540	)		57,251
Intercompany payables		—		—		71,556		798		(72,354	)		—
Billings in excess of costs and estimated earnings		—		—		8,837		426		—			9,263
Total current liabilities		45,506		19,590		186,704		4,019		(76,346	)		179,473
Long-term debt		19,587		154,590		484,590		—		—			658,767
Acquisition-related liabilities		85		—		23,671		—		—			23,756
Other noncurrent liabilities		959		20,306		56,215		—		—			77,480
Total liabilities		66,137		194,486		751,180		4,019		(76,346	)		939,476
Redeemable noncontrolling interest		—		—		—		—		24,767			24,767
Redeemable members’ interest		—		23,450		—		—		(23,450	)		—
Total member’s interest		283,585		144,586		157,694		13,111		(315,425	)		283,551
Total liabilities, redeemable noncontrolling interest and member’s interest	$	349,722	$	362,522	$	908,874	$	17,130	$	(390,454	)	$	1,247,794

Schedule of Condensed Consolidating Statements of Operations

Condensed Consolidating Statements of Operations

For the three months ended September 27, 2014

	Issuers			Non- Wholly- owned Guarantor			Wholly- owned Guarantors			Non- Guarantors			Eliminations			Consolidated
Revenue	$	—		$	34,171		$	348,785		$	22,626		$	(10,823	)	$	394,759
Cost of revenue (excluding items shown separately below)		—			25,603			253,284			17,433			(10,823	)		285,497
General and administrative expenses		8,694			1,651			27,418			495			—			38,258
Depreciation, depletion, amortization and accretion		406			3,708			18,618			523			—			23,255
Operating (loss) income		(9,100	)		3,209			49,465			4,175			—			47,749
Other (income) expense, net		(43,887	)		(945	)		(2,679	)		(16	)		46,119			(1,408	)
Interest expense		7,913			2,931			13,416			233			(2,408	)		22,085
Income from continuing operations before taxes		26,874			1,223			38,728			3,958			(43,711	)		27,072
Income tax benefit		—			—			(1,038	)		—			—			(1,038	)
Income from continuing operations		26,874			1,223			39,766			3,958			(43,711	)		28,110
Income from discontinued operations		—			—			(7	)		—			—			(7	)
Net income		26,874			1,223			39,773			3,958			(43,711	)		28,117
Net income attributable to noncontrolling interest		—			—			—			—			1,243			1,243
Net income attributable to member of Summit Materials, LLC	$	26,874		$	1,223		$	39,773		$	3,958		$	(44,954	)	$	26,874
Comprehensive income attributable to member of Summit Materials, LLC	$	25,110		$	1,223		$	39,773		$	2,194		$	(43,190	)	$	25,110

Condensed Consolidating Statements of Operations

For the three months ended September 28, 2013

	Issuers			Non- Wholly- owned Guarantor			Wholly- owned Guarantors			Non- Guarantors		Eliminations			Consolidated
Revenue	$	—		$	29,889		$	279,377		$	11,238	$	(4,241	)	$	316,263
Cost of revenue (excluding items shown separately below)		—			18,222			205,299			6,003		(4,241	)		225,283
General and administrative expenses		1,131			1,779			31,263			360		—			34,533
Depreciation, depletion, amortization and accretion		158			2,922			15,224			248		—			18,552
Operating (loss) income		(1,289	)		6,966			27,591			4,627		—			37,895
Other (income) expense, net		(21,541	)		(1,219	)		(2,734	)		7		24,336			(1,151	)
Interest expense		—			2,725			12,811			93		(1,098	)		14,531
Income from continuing operations before taxes		20,252			5,460			17,514			4,527		(23,238	)		24,515
Income tax expense		85			—			1,480			—		—			1,565
Income from continuing operations		20,167			5,460			16,034			4,527		(23,238	)		22,950
Loss from discontinued operations		—			—			160			—		—			160
Net income		20,167			5,460			15,874			4,527		(23,238	)		22,790
Net income attributable to noncontrolling interest		—			—			—			—		2,623			2,623
Net income attributable to member of Summit Materials, LLC	$	20,167		$	5,460		$	15,874		$	4,527	$	(25,861	)	$	20,167

Condensed Consolidating Statements of Operations

For the nine months ended September 27, 2014

	Issuers			Non- Wholly- owned Guarantor			Wholly- owned Guarantors			Non- Guarantors		Eliminations			Consolidated
Revenue	$	—		$	69,435		$	776,502		$	43,900	$	(19,692	)	$	870,145
Cost of revenue (excluding items shown separately below)		—			53,229			581,602			30,795		(19,692	)		645,934
General and administrative expenses		26,384			5,225			80,938			1,062		—			113,609
Depreciation, depletion, amortization and accretion		1,047			10,484			51,351			1,068		—			63,950
Operating (loss) income		(27,431	)		497			62,611			10,975		—			46,652
Other (income) expense, net		(36,161	)		(2,303	)		(4,233	)		29		40,369			(2,299	)
Interest expense		21,581			8,788			37,831			289		(5,934	)		62,555
(Loss) income from continuing operations before taxes		(12,851	)		(5,988	)		29,013			10,657		(34,435	)		(13,604	)
Income tax benefit		(1,427	)		—			(1,071	)		—		—			(2,498	)
(Loss) income from continuing operations		(11,424	)		(5,988	)		30,084			10,657		(34,435	)		(11,106	)
Income from discontinued operations		—			—			(356	)		—		—			(356	)
Net (loss) income		(11,424	)		(5,988	)		30,440			10,657		(34,435	)		(10,750	)
Net income attributable to noncontrolling interest		—			—			—			—		674			674
Net (loss) income attributable to member of Summit Materials, LLC	$	(11,424	)	$	(5,988	)	$	30,440		$	10,657	$	(35,109	)	$	(11,424	)
Comprehensive (loss) income attributable to member of Summit Materials, LLC	$	(12,615	)	$	(5,170	)	$	30,440		$	8,893	$	(34,163	)	$	(12,615	)

Condensed Consolidating Statements of Operations

For the nine months ended September 28, 2013

	Issuers			Non- Wholly- owned Guarantor			Wholly- owned Guarantors			Non- Guarantors		Eliminations			Consolidated
Revenue	$	—		$	62,688		$	594,272		$	31,724	$	(10,750	)	$	677,934
Cost of revenue (excluding items shown separately below)		—			46,055			448,655			19,238		(10,750	)		503,198
General and administrative expenses		4,027			6,862			98,561			944		—			110,394
Depreciation, depletion, amortization and accretion		202			8,454			45,162			759		—			54,577
Operating (loss) income		(4,229	)		1,317			1,894			10,783		—			9,765
Other expense (income), net		30,008			(2,513	)		(1,206	)		181		(24,343	)		2,127
Interest expense		—			8,148			36,906			332		(3,006	)		42,380
(Loss) income from continuing operations before taxes		(34,237	)		(4,318	)		(33,806	)		10,270		27,349			(34,742	)
Income tax expense (benefit)		85			—			(1,867	)		—		—			(1,782	)
(Loss) income from continuing operations		(34,322	)		(4,318	)		(31,939	)		10,270		27,349			(32,960	)
Loss from discontinued operations		—			—			257			—		—			257
Net (loss) income		(34,322	)		(4,318	)		(32,196	)		10,270		27,349			(33,217	)
Net income attributable to noncontrolling interest		—			—			—			—		1,105			1,105
Net (loss) income attributable to member of Summit Materials, LLC	$	(34,322	)	$	(4,318	)	$	(32,196	)	$	10,270	$	26,244		$	(34,322	)

Schedule of Condensed Consolidating Statements of Cash Flows

Condensed Consolidating Statements of Cash Flows

For the nine months ended September 27, 2014

	Issuers			Non- Wholly- owned Guarantor			Wholly- owned Guarantors			Non- Guarantors			Eliminations			Consolidated
Net cash (used in) provided by operating activities	$	(36,504	)	$	(2,408	)	$	28,727		$	668		$	(1,319	)	$	(10,836	)
Cash flow from investing activities:
Acquisitions, net of cash acquired		(181,754	)		—			(170,187	)		—			—			(351,941	)
Purchase of property, plant and equipment		(3,674	)		(13,472	)		(46,575	)		(523	)		—			(64,244	)
Proceeds from the sale of property, plant, and equipment		—			—			9,345			230			—			9,575
Other		—			—			(409	)		—			1,166			757
Net cash used for investing activities		(185,428	)		(13,472	)		(207,826	)		(293	)		1,166			(405,853	)
Cash flow from financing activities:
Proceeds from investment by member		24,350			—			—			1,353			(1,353	)		24,350
Net proceeds from debt issuance		657,217			—			—			—			—			657,217
Loans received from and payments made on loans from other Summit Companies		(195,590	)		16,383			189,243			(2,113	)		(7,923	)		—
Payments on long-term debt		(251,062	)		(509	)		(6,766	)		—			—			(258,337	)
Payments on acquisition-related liabilities		(1,500	)		—			(4,307	)		—			—			(5,807	)
Financing costs		(8,834	)		—			—			—			—			(8,834	)
Other		(88	)		—			(1,500	)		—			1,500			(88	)
Net cash provided by (used for) financing activities		224,493			15,874			176,670			(760	)		(7,776	)		408,501
Net increase (decrease) in cash		2,561			(6	)		(2,429	)		(385	)		(7,929	)		(8,188	)
Cash — Beginning of period		10,375			9			3,442			3,631			(2,540	)		14,917
Cash— End of period	$	12,936		$	3		$	1,013		$	3,246		$	(10,469	)	$	6,729

Condensed Consolidating Statements of Cash Flows

For the nine months ended September 28, 2013

	Issuers			Non- Wholly- owned Guarantor			Wholly- owned Guarantors			Non- Guarantors			Eliminations			Consolidated
Net cash provided by (used in) operating activities	$	925		$	(3,662	)	$	(5,118	)	$	7,978		$	—		$	123
Cash flow from investing activities:
Acquisitions, net of cash acquired		—			—			(60,913	)		—			—			(60,913	)
Purchase of property, plant and equipment		(2,120	)		(20,265	)		(30,184	)		(1,090	)		—			(53,659	)
Proceeds from the sale of property, plant, and equipment		—			—			8,592			50			—			8,642
Net cash used for investing activities		(2,120	)		(20,265	)		(82,505	)		(1,040	)		—			(105,930	)
Cash flow from financing activities:
Net proceeds from debt issuance		217,681			—			—			—			—			217,681
Loans received from and payments made on loans from other Summit Companies		(100,401	)		23,539			84,360			(6,540	)		(958	)		—
Payments on long-term debt		(111,884	)		—			—			—			—			(111,884	)
Payments on acquisition-related liabilities		—			—			(4,923	)		—			—			(4,923	)
Financing costs		(3,291	)		—			—			—			—			(3,291	)
Net cash provided by (used for) financing activities		2,105			23,539			79,437			(6,540	)		(958	)		97,583
Net increase (decrease) in cash		910			(388	)		(8,186	)		398			(958	)		(8,224	)
Cash — Beginning of period		697			397			30,981			680			(5,324	)		27,431
Cash— End of period	$	1,607		$	9		$	22,795		$	1,078		$	(6,282	)	$	19,207

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Goodwill (Tables)

9 Months Ended

Sep. 27, 2014

Goodwill and Intangible Assets Disclosure [Abstract]

Changes in Carrying Amount of Goodwill, by Reportable Segment

Changes in the carrying amount of goodwill, by reportable segment, from December 28, 2013 to September 27, 2014 are summarized as follows:

	West			Central		East		Total
Balance, December 28, 2013	$	54,249		$	72,789	$	—	$	127,038
Acquisitions		237,140			—		26,160		263,300
Foreign currency translation adjustments		(1,071	)		—		—		(1,071	)
Balance, September 27, 2014	$	291,389		$	72,789	$	26,160	$	390,338

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Related Party Transactions - Additional Information (Detail) (USD $)	9 Months Ended		3 Months Ended		9 Months Ended		3 Months Ended			9 Months Ended			0 Months Ended
	Sep. 27, 2014	Sep. 27, 2014 Ready Mixed Concrete [Member]	Sep. 27, 2014 Blackstone Management Partners L.L.C. [Member]	Sep. 28, 2013 Blackstone Management Partners L.L.C. [Member]	Sep. 27, 2014 Blackstone Management Partners L.L.C. [Member]	Sep. 28, 2013 Blackstone Management Partners L.L.C. [Member]	Sep. 27, 2014 Continental Cement Company, L.L.C. [Member]	Mar. 29, 2014 Continental Cement Company, L.L.C. [Member]	Sep. 28, 2013 Continental Cement Company, L.L.C. [Member]	Sep. 27, 2014 Continental Cement Company, L.L.C. [Member]	Sep. 28, 2013 Continental Cement Company, L.L.C. [Member]	Dec. 28, 2013 Continental Cement Company, L.L.C. [Member]	Jan. 31, 2014 Blackstone Advisory Partners L P [Member]
Related Party Transaction [Line Items]
Management fees incurred			$ 1,000,000	$ 800,000	$ 3,300,000	$ 2,000,000
Consideration of Consolidated profit					$300,000 or 2.0% which ever is higher
Payment for services					300,000
Percentage transaction fee on value of entity acquired					1.00%
Consideration paid / received on assets acquired / disposed			1.00%		1.00%
Payments to related parties			700,000		3,500,000
Related party transactions	5,750,000												13,000,000
Sales to related parties							4,700,000		4,900,000	10,900,000	10,000,000
Accounts receivables due from related parties							500,000			500,000		200,000
Non controlling interest owned								700,000
Assets sold to related party	$ 2,300,000	$ 200,000

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Debt - Schedule of Debt (Parenthetical) (Detail) (USD $) In Millions, unless otherwise specified	Sep. 27, 2014	Sep. 08, 2014	Jan. 17, 2014	Dec. 28, 2013	Jan. 31, 2012
Senior Notes [Member]
Debt Instrument [Line Items]
Long-term debt, face value	$ 625.0	$ 115.0	$ 260.0	$ 250.0	$ 250.0
Original issuance discount	27.9			4.0
Credit Facility [Member]
Debt Instrument [Line Items]
Long-term debt, face value	416.7			416.7
Original issuance discount	$ 2.4			$ 2.9

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Goodwill - Changes in Carrying Amount of Goodwill, by Reportable Segment (Detail) (USD $) In Thousands, unless otherwise specified	9 Months Ended				9 Months Ended
	Sep. 27, 2014	Sep. 27, 2014 West Region [Member]	Sep. 27, 2014 Central Region [Member]	Dec. 28, 2013 Central Region [Member]	Sep. 27, 2014 East Region [Member]
Goodwill [Line Items]
Beginning Balance	$ 127,038	$ 54,249	$ 72,789	$ 72,789
Acquisitions	263,300	237,140			26,160
Foreign currency translation adjustments	(1,071)	(1,071)
Ending Balance	$ 390,338	$ 291,389	$ 72,789	$ 72,789	$ 26,160

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Senior Notes' Guarantor and Non-Guarantor Financial Information - Schedule of Condensed Consolidating Statements of Operations (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013
Condensed Financial Statements, Captions [Line Items]
Revenue	$ 394,759	$ 316,263	$ 870,145	$ 677,934
Cost of revenue (excluding items shown separately below)	285,497	225,283	645,934	503,198
General and administrative expenses	38,258	34,533	113,609	110,394
Depreciation, depletion, amortization and accretion	23,255	18,552	63,950	54,577
Operating income	47,749	37,895	46,652	9,765
Other (income) expense, net	(1,408)	(1,151)	(2,299)	2,127
Interest expense	22,085	14,531	62,555	42,380
Income (loss) from continuing operations before taxes	27,072	24,515	(13,604)	(34,742)
Income tax benefit	(1,038)	1,565	(2,498)	(1,782)
(Loss) income from continuing operations	28,110	22,950	(11,106)	(32,960)
Loss (income) from discontinued operations	(7)	160	(356)	257
Net (loss) income	28,117	22,790	(10,750)	(33,217)
Net income attributable to noncontrolling interest	1,243	2,623	674	1,105
Net (loss) income attributable to member of Summit Materials, LLC	26,874	20,167	(11,424)	(34,322)
Comprehensive (loss) income attributable to member of Summit Materials, LLC	25,110	20,167	(12,615)	(34,322)
Issuers [Member]
Condensed Financial Statements, Captions [Line Items]
Revenue
Cost of revenue (excluding items shown separately below)
General and administrative expenses	8,694	1,131	26,384	4,027
Depreciation, depletion, amortization and accretion	406	158	1,047	202
Operating income	(9,100)	(1,289)	(27,431)	(4,229)
Other (income) expense, net	(43,887)	(21,541)	(36,161)	30,008
Interest expense	7,913		21,581
Income (loss) from continuing operations before taxes	26,874	20,252	(12,851)	(34,237)
Income tax benefit		85	(1,427)	85
(Loss) income from continuing operations	26,874	20,167	(11,424)	(34,322)
Loss (income) from discontinued operations
Net (loss) income	26,874	20,167	(11,424)	(34,322)
Net income attributable to noncontrolling interest
Net (loss) income attributable to member of Summit Materials, LLC	26,874	20,167	(11,424)	(34,322)
Comprehensive (loss) income attributable to member of Summit Materials, LLC	25,110		(12,615)
Non-Wholly-Owned Guarantor [Member]
Condensed Financial Statements, Captions [Line Items]
Revenue	34,171	29,889	69,435	62,688
Cost of revenue (excluding items shown separately below)	25,603	18,222	53,229	46,055
General and administrative expenses	1,651	1,779	5,225	6,862
Depreciation, depletion, amortization and accretion	3,708	2,922	10,484	8,454
Operating income	3,209	6,966	497	1,317
Other (income) expense, net	(945)	(1,219)	(2,303)	(2,513)
Interest expense	2,931	2,725	8,788	8,148
Income (loss) from continuing operations before taxes	1,223	5,460	(5,988)	(4,318)
Income tax benefit
(Loss) income from continuing operations	1,223	5,460	(5,988)	(4,318)
Loss (income) from discontinued operations
Net (loss) income	1,223	5,460	(5,988)	(4,318)
Net income attributable to noncontrolling interest
Net (loss) income attributable to member of Summit Materials, LLC	1,223	5,460	(5,988)	(4,318)
Comprehensive (loss) income attributable to member of Summit Materials, LLC	1,223		(5,170)
Wholly-Owned Guarantors [Member]
Condensed Financial Statements, Captions [Line Items]
Revenue	348,785	279,377	776,502	594,272
Cost of revenue (excluding items shown separately below)	253,284	205,299	581,602	448,655
General and administrative expenses	27,418	31,263	80,938	98,561
Depreciation, depletion, amortization and accretion	18,618	15,224	51,351	45,162
Operating income	49,465	27,591	62,611	1,894
Other (income) expense, net	(2,679)	(2,734)	(4,233)	(1,206)
Interest expense	13,416	12,811	37,831	36,906
Income (loss) from continuing operations before taxes	38,728	17,514	29,013	(33,806)
Income tax benefit	(1,038)	1,480	(1,071)	(1,867)
(Loss) income from continuing operations	39,766	16,034	30,084	(31,939)
Loss (income) from discontinued operations	(7)	160	(356)	257
Net (loss) income	39,773	15,874	30,440	(32,196)
Net income attributable to noncontrolling interest
Net (loss) income attributable to member of Summit Materials, LLC	39,773	15,874	30,440	(32,196)
Comprehensive (loss) income attributable to member of Summit Materials, LLC	39,773		30,440
Non-Guarantors [Member]
Condensed Financial Statements, Captions [Line Items]
Revenue	22,626	11,238	43,900	31,724
Cost of revenue (excluding items shown separately below)	17,433	6,003	30,795	19,238
General and administrative expenses	495	360	1,062	944
Depreciation, depletion, amortization and accretion	523	248	1,068	759
Operating income	4,175	4,627	10,975	10,783
Other (income) expense, net	(16)	7	29	181
Interest expense	233	93	289	332
Income (loss) from continuing operations before taxes	3,958	4,527	10,657	10,270
Income tax benefit
(Loss) income from continuing operations	3,958	4,527	10,657	10,270
Loss (income) from discontinued operations
Net (loss) income	3,958	4,527	10,657	10,270
Net income attributable to noncontrolling interest
Net (loss) income attributable to member of Summit Materials, LLC	3,958	4,527	10,657	10,270
Comprehensive (loss) income attributable to member of Summit Materials, LLC	2,194		8,893
Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
Revenue	(10,823)	(4,241)	(19,692)	(10,750)
Cost of revenue (excluding items shown separately below)	(10,823)	(4,241)	(19,692)	(10,750)
General and administrative expenses
Depreciation, depletion, amortization and accretion
Operating income
Other (income) expense, net	46,119	24,336	40,369	(24,343)
Interest expense	(2,408)	(1,098)	(5,934)	(3,006)
Income (loss) from continuing operations before taxes	(43,711)	(23,238)	(34,435)	27,349
Income tax benefit
(Loss) income from continuing operations	(43,711)	(23,238)	(34,435)	27,349
Loss (income) from discontinued operations
Net (loss) income	(43,711)	(23,238)	(34,435)	27,349
Net income attributable to noncontrolling interest	1,243	2,623	674	1,105
Net (loss) income attributable to member of Summit Materials, LLC	(44,954)	(25,861)	(35,109)	26,244
Comprehensive (loss) income attributable to member of Summit Materials, LLC	$ (43,190)		$ (34,163)

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Supplemental Cash Flow Information - Schedule of Supplemental Cash Flow Information (Detail) (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Sep. 27, 2014	Sep. 28, 2013
Cash payments:
Interest	$ 59,179	$ 45,558
Income taxes	$ 1,345	$ 653

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Acquisitions

9 Months Ended

Sep. 27, 2014

Business Combinations [Abstract]

Acquisitions

2. ACQUISITIONS

The Company completed a number of immaterial acquisitions during 2014 and 2013. The operating results of the acquired businesses have been included in the Company’s results of operations since the respective dates of the acquisitions. Assets acquired and liabilities assumed are measured at their acquisition-date fair value. Goodwill recognized in connection with the acquisitions is primarily attributable to the expected profitability, assembled workforces and operational infrastructure of the acquired businesses and the synergies expected to result after integration of those acquired businesses. The purchase price allocation for the 2014 acquisitions has not been finalized due to the recent timing of the acquisitions.

2014 Acquisitions

West region

• On September 19, 2014, the Company acquired all of the membership interests of Southwest Ready-Mix LLC, which included two ready-mixed concrete plants and serves the downtown and southwest Houston, Texas markets. The acquisition was funded with borrowings under the Company’s revolving credit facility.

• On September 4, 2014, the Company acquired all of the issued and outstanding shares and certain shareholder notes of Rock Head Holdings Ltd. and B.I.M. Holdings Ltd., which collectively indirectly owned all of Mainland Sand and Gravel Ltd.’s shares. The surviving entity, Mainland Sand & Gravel ULC. (“Mainland”), based in Surrey, British Columbia, is a supplier of aggregates to the Vancouver metropolitan area. The acquisition was funded with a portion of the proceeds from the September 8, 2014 issue and sale of $115.0 million aggregate principal amount of 10 ¹⁄₂% senior notes due 2020.

• On July 29, 2014, we acquired all of the assets of Canyon Redi-Mix, Inc. and CRM Mixers LP. The acquired assets include two ready-mixed concrete plants, which serve the Permian Basin region of West Texas. The acquisition was funded with borrowings under the Company’s revolving credit facility.

• On March 31, 2014, the Company acquired all of the stock of Troy Vines, Inc., an integrated aggregates and ready-mixed concrete business headquartered in Midland, Texas, which serves the Permian Basin region of West Texas. The acquisition was funded with cash on hand.

• On January 17, 2014, the Company acquired all of the membership interests of Alleyton Resource Corporation, Colorado Gulf, LP and certain assets of Barten Shepard Investments, LP, an aggregates and ready-mixed concrete business in Houston, Texas. The Alleyton acquisition was funded with a portion of the proceeds from the January 17, 2014 issue and sale of $260.0 million aggregate principal amount of 10 ¹⁄₂% senior notes due 2020.

East region

• On June 9, 2014, the Company acquired all of the membership interests of Buckhorn Materials LLC, an aggregates quarry in South Carolina, and Construction Materials Group LLC, a sand pit in South Carolina. The acquisition was funded with borrowings under the Company’s revolving credit facility.

2013 Acquisitions

West region

• On April 1, 2013, the Company acquired all of the membership interests of Westroc, LLC, an aggregates and ready-mixed concrete provider near Salt Lake City, Utah, with borrowings under the Company’s revolving credit facility.

Central region

• On April 1, 2013, the Company acquired certain aggregates, ready-mixed concrete and asphalt assets of Lafarge North America, Inc. in and around Wichita, Kansas, with borrowings under the Company’s revolving credit facility.

The following table summarizes aggregated information regarding the fair values of the assets acquired and liabilities assumed in conjunction with the 2014 and 2013 acquisitions:

	Nine months ended September 27, 2014			Year ended December 28, 2013
Financial assets	$	30,172		$	8,302
Inventories		10,091			3,954
Property, plant and equipment		102,444			40,580
Intangible assets		3,398			7,428
Other assets		3,872			52
Financial liabilities		(21,192	)		(6,164	)
Other long-term liabilities		(8,002	)		(1,050	)
Net assets acquired		120,783			53,102
Goodwill		264,371			16,120
Purchase price		385,154			69,222
Acquisition related liabilities		(29,261	)		(7,902	)
Other		(3,952	)		281
Net cash paid for acquisitions	$	351,941		$	61,601

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Debt - Schedule of Contractual Payments Long-Term Debt (Detail) (USD $) In Thousands, unless otherwise specified	Sep. 27, 2014	Dec. 28, 2013
Debt Disclosure [Abstract]
2014 (three months)	$ 1,055
2015	5,275
2016	4,220
2017	4,220
2018	3,165
2019	398,790
Thereafter	625,000
Total	1,041,725
Plus: Original issue net premium	25,416
Long-term debt, total	$ 1,067,141	$ 662,987

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Debt (Tables)

9 Months Ended

Sep. 27, 2014

Debt Disclosure [Abstract]

Schedule of Debt

Debt consisted of the following as of September 27, 2014 and December 28, 2013:

	September 27, 2014		December 28, 2013
Revolving credit facility	$	23,967	$	26,000
Long-term debt:
$625.0 million senior notes, including a $27.9 million net premium at September 27, 2014 and $250 million senior notes, net of $4.0 million discount at December 28, 2013		652,861		245,971
$416.7 million credit facility, term loan, net of $2.4 million and $2.9 million discount at September 27, 2014 and December 28, 2013, respectively		414,280		417,016
Total		1,067,141		662,987
Current portion of long-term debt		4,220		4,220
Long-term debt	$	1,062,921	$	658,767

Schedule of Contractual Payments Long-Term Debt

The contractual payments of long-term debt, including current maturities, for the five years subsequent to September 27, 2014, are as follows:

2014 (three months)	$	1,055
2015		5,275
2016		4,220
2017		4,220
2018		3,165
2019		398,790
Thereafter		625,000
Total		1,041,725
Plus: Original issue net premium		25,416
Total debt	$	1,067,141

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Accrued Expenses (Tables)

9 Months Ended

Sep. 27, 2014

Payables and Accruals [Abstract]

Components of Accrued Expenses

Accrued expenses consisted of the following as of September 27, 2014 and December 28, 2013:

	September 27, 2014		December 28, 2013
Interest	$	16,105	$	17,294
Payroll and benefits		19,173		16,368
Capital lease obligations		17,413		2,068
Insurance		10,505		7,445
Taxes (1)		8,235		4,168
Professional fees		3,445		2,352
Other (2)		12,637		7,556
Total	$	87,513	$	57,251

(1) Consists primarily of real estate, personal property and sales taxes.

(2) Consists primarily of subcontractor and working capital settlement accruals.

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Debt - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended			9 Months Ended					9 Months Ended						0 Months Ended	9 Months Ended
	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013	Dec. 28, 2013	Sep. 27, 2014 LIBOR [Member]	Sep. 27, 2014 Federal Funds Rate [Member]	Sep. 27, 2014 LIBOR Rate Plus [Member]	Sep. 27, 2014 Revolving Credit Facility [Member]	Sep. 27, 2014 Letter of Credit [Member]	Sep. 27, 2014 Senior Secured Credit Facility [Member]	Sep. 27, 2014 Senior Notes [Member]	Sep. 08, 2014 Senior Notes [Member]	Jan. 17, 2014 Senior Notes [Member]	Dec. 28, 2013 Senior Notes [Member]	Jan. 31, 2012 Senior Notes [Member]	Jan. 16, 2014 Senior Notes [Member] Senior Secured Credit Facility [Member]	Sep. 27, 2014 Senior Notes (Additional Notes) [Member]	Sep. 27, 2014 First Lien Net Leverage Ratio - April 1, 2012 through June 30, 2014 [Member] Senior Secured Credit Facility [Member] Maximum [Member]	Sep. 27, 2014 First Lien Net Leverage Ratio - July 1, 2014 to June 30, 2015 [Member] Senior Secured Credit Facility [Member] Maximum [Member]	Sep. 27, 2014 First Lien Net Leverage Ratio - Thereafter [Member] Senior Secured Credit Facility [Member] Maximum [Member]	Sep. 27, 2014 Interest Coverage Ratio - January 1, 2013 to December 31, 2014 [Member] Senior Secured Credit Facility [Member] Minimum [Member]	Sep. 27, 2014 Interest Coverage Ratio - Thereafter [Member] Senior Secured Credit Facility [Member] Minimum [Member]
Debt Instrument [Line Items]
Interest rate																10.50%
Maturity date											Jan. 30, 2019	Jan. 31, 2020
Debt instrument, face amount											$ 422,000,000	$ 625,000,000	$ 115,000,000	$ 260,000,000	$ 250,000,000	$ 250,000,000
Additional borrowing			657,217,000	217,681,000							25,000,000						260,000,000	409,300,000
Premium of debt instrument	25,416,000		25,416,000															34,300,000
Quarterly principal repayments percentage											0.25%
Frequency of periodic payment											Term Debt on the last business day of each March, June, September and December.
Change in interest rate											1.00%
Credit facility revolving commitments									150,000,000
Maturity date of debt instrument									Jan. 30, 2017
Basis spread on variable rate						3.25%	0.50%	1.00%
Maximum borrowing capacity									102,700,000
Outstanding letters of credit	23,967,000		23,967,000		26,000,000					23,300,000
First lien leverage ratio																			4.75	4.50	4.25
Interest coverage ratio, maximum																						1.70	1.85
Accrued interest on long term debt	15,900,000		15,900,000		16,500,000
Interest expense	19,900,000	12,900,000	56,400,000	37,500,000
Deferred financing fees, net	$ 17,900,000		$ 17,900,000		$ 11,500,000

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Accumulated Other Comprehensive Loss (Tables)

9 Months Ended

Sep. 27, 2014

Text Block [Abstract]

Summary of Changes in Each Component of Accumulated Other Comprehensive Loss

The changes in each component of accumulated other comprehensive loss consisted of the following:

	Change in retirement plans			Foreign currency translation adjustments			Accumulated other comprehensive loss
Balance — December 28, 2013	$	(6,045	)	$	—		$	(6,045	)
Postretirement curtailment adjustment		(942	)		—			(942	)
Postretirement liability adjustment		1,515			—			1,515
Foreign currency translation adjustment		—			(1,764	)		(1,764	)
Balance — September 27, 2014	$	(5,472	)	$	(1,764	)	$	(7,236	)

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Supplemental Cash Flow Information (Tables)

9 Months Ended

Sep. 27, 2014

Supplemental Cash Flow Elements [Abstract]

Schedule of Supplemental Cash Flow Information

Supplemental cash flow information is as follows:

	Nine months ended
	September 27, 2014		September 28, 2013
Cash payments:
Interest	$	59,179	$	45,558
Income taxes		1,345		653

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Summary of Organization and Significant Accounting Policies

9 Months Ended

Sep. 27, 2014

Accounting Policies [Abstract]

Summary of Organization and Significant Accounting Policies

1. SUMMARY OF ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES

Summit Materials, LLC (“Summit Materials”) is a vertically integrated, heavy-side construction materials company. Across its subsidiaries, it is engaged in the production and sale of aggregates, cement, ready-mixed concrete, asphalt paving mix and concrete products. Summit Materials, through its subsidiaries (collectively, the “Company”), owns and operates quarries, sand and gravel pits, a cement plant, cement distribution terminals, ready-mixed concrete plants, asphalt plants and landfill sites. It is also engaged in paving and related services. The Company is organized by geographic region and has three operating segments, which are also its reporting segments: the West; Central; and East regions.

Summit Materials is a wholly owned indirect subsidiary of Summit Materials Holdings L.P., whose major indirect owners are certain investment funds affiliated with Blackstone Capital Partners V L.P. and Silverhawk Summit, L.P.

The consolidated financial statements of the Company include the accounts of Summit Materials and its wholly and non-wholly owned subsidiaries. All significant intercompany balances and transactions have been eliminated.

Basis of Presentation—These unaudited consolidated financial statements were prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures typically included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. These unaudited consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto as of and for the year ended December 28, 2013. The Company continues to follow the accounting policies set forth in those consolidated financial statements. Management believes that these consolidated interim financial statements include all adjustments, normal and recurring in nature, that are necessary to present fairly the financial position of the Company as of September 27, 2014, the results of operations for the three and nine months ended September 27, 2014 and September 28, 2013 and cash flows for the nine months ended September 27, 2014 and September 28, 2013.

The Company’s fiscal year is based on a 52-53 week year with each quarter composed of 13 weeks ending on a Saturday. The 53-week year occurs approximately once every seven years. The additional week in the 53-week year will be included in the fourth quarter. The Company’s third quarter ended on September 27 and September 28 in 2014 and 2013, respectively. In 2013, Continental Cement Company, L.L.C. (“Continental Cement”), an indirect majority owned subsidiary of Summit Materials, changed its fiscal year to be consistent with the Company’s fiscal year. Prior to fiscal 2013, Continental Cement’s fiscal year was based on the calendar year with quarter-end dates of March 31, June 30, September 30 and December 31. The effect of this change to the Company’s financial position, results of operations and liquidity was immaterial.

Substantially all of the Company’s products and services are produced, consumed and performed outdoors, primarily in the spring, summer and fall. Seasonal changes and other weather-related conditions can affect the production and sales volumes of its products and delivery of its services. Therefore, the financial results for any interim period are not necessarily indicative of the results expected for the full year. Furthermore, the Company’s sales and earnings are sensitive to national, regional and local economic conditions and to cyclical changes in construction spending, among other factors.

Use of Estimates—Preparation of these consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities and reported amounts of revenue and expenses. Such estimates include the valuation of accounts receivable, inventories, goodwill, intangibles and other long-lived assets, pension and other postretirement obligations and asset retirement obligations. Estimates also include revenue earned on contracts and costs to complete contracts. Most of the Company’s paving and related services are performed under fixed unit-price contracts with state and local governmental entities. Management regularly evaluates its estimates and assumptions based on historical experience and other factors, including the current economic environment. Management adjusts such estimates and assumptions when circumstances dictate. As future events and their effects cannot be determined with precision, actual results can differ significantly from estimates made. Changes in estimates, including those resulting from continuing changes in the economic environment, are reflected in the Company’s consolidated financial statements when the change in estimate occurs.

Business and Credit Concentrations—The Company’s operations are conducted primarily across 17 U.S. states and in Vancouver, Canada, with the most significant revenue generated in Texas, Kansas, Kentucky, Utah and Missouri. The Company’s accounts receivable consist primarily of amounts due from customers within these areas. Therefore, collection of these accounts is dependent on the economic conditions in the aforementioned states, as well as specific situations affecting individual customers. Credit granted within the Company’s trade areas has been granted to many customers, and management does not believe that any significant concentrations of credit exist with respect to individual customers or groups of customers. No single customer accounted for more than 10% of total revenue in the three or nine months ended September 27, 2014 and September 28, 2013.

Fair Value Measurements—Certain acquisitions made by the Company require the payment of contingent amounts of purchase consideration. These payments are contingent on specified operating results being achieved in periods subsequent to the acquisition and will not be made if earn-out thresholds are not achieved. Contingent consideration obligations are measured at fair value each reporting period, and any adjustments to fair value are recognized in earnings in the period identified. As of September 27, 2014 and December 28, 2013, contingent consideration obligations of $3.8 million and $1.9 million, respectively, were included in the non-current portion of acquisition-related liabilities and, as of September 27, 2014, $2.5 million was included in the current portion of acquisition related liabilities. The increase in contingent consideration obligations from December 28, 2013 relates to the January 17, 2014 acquisition of Alleyton Resource Corporation, Colorado Gulf, LP and certain assets of Barten Shepard Investments, LP (collectively, “Alleyton”).

The fair value of the contingent consideration obligations approximated their carrying value of $6.3 million and $1.9 million as of September 27, 2014 and December 28, 2013, respectively. The fair values are based on unobservable, or Level 3, inputs, including projected probability-weighted cash payments and an 11.0% discount rate, which reflects a market discount rate. Changes in fair value may occur as a result of a change in actual or projected cash payments, the probability weightings applied by the Company to projected payments or a change in the discount rate. Significant increases or decreases in any of these inputs in isolation could result in a lower, or higher, fair value measurement. There were no material valuation adjustments to contingent consideration obligations in the three or nine months ended September 27, 2014 or September 28, 2013.

Financial Instruments—The Company’s financial instruments include certain acquisition-related liabilities (deferred consideration and noncompete obligations) and debt. The fair value of the deferred consideration and noncompete obligations approximate their carrying value of $49.1 million and $6.5 million, respectively, as of September 27, 2014, and $28.3 million and $4.2 million, respectively, as of December 28, 2013. The $23.1 million net increase in the deferred consideration and noncompete obligations relate to the acquisitions completed in 2014. The fair value was determined based on unobservable, or Level 3 inputs, including the cash payment terms in the purchase agreements and a discount rate reflecting the Company’s credit risk.

The fair value of long-term debt approximated $1,104.2 million and $696.5 million as of September 27, 2014 and December 28, 2013, respectively, compared to its carrying value of $1,041.7 million and $663.0 million, respectively. Fair value was determined based on observable, or Level 2 inputs, such as interest rates, bond yields and quoted prices in inactive markets.

Redeemable Noncontrolling Interest— Continental Cement’s Class A Units represent a 70% economic interest in that business and the Class B Units represent a 30% economic interest. The holders of the Class B Units have a put option that allows them to put the Class B Units to Continental Cement’s parent company, a wholly-owned subsidiary of Summit Materials, at a strike price that approximates fair value. The put option is exercisable upon a sale of Summit Materials Holdings L.P. or at any time after May 2016. As a consequence of the put option, the Class B Units are classified in temporary equity. The initial redemption value of the Class B Units was based upon the estimated fair value of Continental Cement at the date the Class A Units were indirectly acquired by Summit Materials (May 2010). At that time, the Company elected to accrete changes in the redemption value from the date of issuance to the earliest anticipated redemption date, which is assumed to be May 2016. The accretion is recognized through an adjustment to accumulated deficit and increased in the third quarter of 2014 consistent with the redemption value increase to an estimated $65.1 million. During the third quarter of 2014, the Company performed an indirect valuation of the noncontrolling interest. The valuation was based on unobservable, or Level 3, inputs, including an assumption on the timing of settlement and projected cash flows. A significant change in these inputs could result in a material increase, or decrease, in the redemption value of the noncontrolling interest.

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Segment Information (Tables)

9 Months Ended

Sep. 27, 2014

Segment Reporting [Abstract]

Summary of Financial Data for Company's Reportable Business Segments

The following tables display selected financial data for the Company’s reportable segments:

	Three months ended				Nine months ended
	September 27, 2014		September 28, 2013		September 27, 2014		September 28, 2013
Revenue:
West region	$	211,302	$	142,921	$	478,432	$	322,640
Central region		126,882		115,527		283,541		244,207
East region		56,575		57,815		108,172		111,087
Total revenue	$	394,759	$	316,263	$	870,145	$	677,934

	Three months ended						Nine months ended
	September 27, 2014			September 28, 2013			September 27, 2014			September 28, 2013
Segment profit:
West region	$	39,105		$	19,175		$	71,646		$	19,260
Central region		30,820			30,710			59,220			49,892
East region		11,868			13,167			10,462			10,790
Corporate and other		(9,381	)		(5,454	)		(28,427	)		(17,727	)
Total reportable segments and corporate		72,412			57,598			112,901			62,215
Interest expense		22,085			14,531			62,555			42,380
Depreciation, depletion, amortization and accretion		23,255			18,552			63,950			54,577
Income (loss) from continuing operations before taxes	$	27,072		$	24,515		$	(13,604	)	$	(34,742	)

	Nine months ended
	September 27, 2014		September 28, 2013
Cash paid for capital expenditures:
West region	$	25,496	$	17,912
Central region		28,485		26,581
East region		6,590		7,045
Total reportable segments		60,571		51,538
Corporate and other		3,673		2,121
Total capital expenditures	$	64,244	$	53,659

	Three months ended				Nine months ended
	September 27, 2014		September 28, 2013		September 27, 2014		September 28, 2013
Depreciation, depletion, amortization and accretion:
West region	$	9,155	$	6,151	$	23,569	$	18,443
Central region		9,710		8,756		28,061		25,084
East region		3,984		3,486		11,272		10,848
Total reportable segments		22,849		18,393		62,902		54,375
Corporate and other		406		159		1,048		202
Total depreciation, depletion, amortization and accretion	$	23,255	$	18,552	$	63,950	$	54,577

	September 27, 2014		December 28, 2013
Total assets:
West region	$	799,319	$	383,544
Central region		687,219		657,421
East region		236,033		192,486
Total reportable segments		1,722,571		1,233,451
Corporate and other		23,921		14,343
Total	$	1,746,492	$	1,247,794

	Three months ended						Nine months ended
	September 27, 2014			September 28, 2013			September 27, 2014			September 28, 2013
Revenue by product:*
Aggregates	$	68,997		$	51,454		$	160,362		$	119,757
Cement		32,729			28,245			66,116			59,160
Ready-mixed concrete		75,429			36,035			189,198			82,447
Asphalt		104,862			87,277			203,944			162,485
Paving and related services		191,049			171,399			390,469			343,346
Other		(78,307	)		(58,147	)		(139,944	)		(89,261	)
Total revenue	$	394,759		$	316,263		$	870,145		$	677,934

* Revenue by product includes intracompany sales transferred at market value. The elimination of intracompany transactions is included in Other.

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Accrued Expenses - Components of Accrued Expenses (Detail) (USD $) In Thousands, unless otherwise specified	Sep. 27, 2014	Dec. 28, 2013
Accrued Liabilities, Current [Abstract]
Interest	$ 16,105	$ 17,294
Payroll and benefits	19,173	16,368
Capital lease obligations	17,413	2,068
Insurance	10,505	7,445
Taxes	8,235	4,168
Professional fees	3,445	2,352
Other	12,637	7,556
Total	$ 87,513	$ 57,251

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Senior Notes' Guarantor and Non-Guarantor Financial Information - Schedule of Condensed Consolidating Statements of Cash Flows (Detail) (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Sep. 27, 2014	Sep. 28, 2013
Condensed Financial Statements, Captions [Line Items]
Net cash (used in) provided by operating activities	$ (10,836)	$ 123
Cash flow from investing activities:
Acquisitions, net of cash acquired	(351,941)	(60,913)
Purchase of property, plant and equipment	(64,244)	(53,659)
Proceeds from the sale of property, plant, and equipment	9,575	8,642
Other	757
Net cash used for investing activities	(405,853)	(105,930)
Cash flow from financing activities:
Proceeds from investment by member	24,350
Net proceeds from debt issuance	657,217	217,681
Loans received from and payments made on loans from other Summit Companies
Payments on long-term debt	(258,337)	(111,884)
Payments on acquisition-related liabilities	(5,807)	(4,923)
Financing costs	(8,834)	(3,291)
Other	(88)
Net cash provided by financing activities	408,501	97,583
Net increase (decrease) in cash	(8,188)	(8,224)
Cash-beginning of period	14,917	27,431
Cash-end of period	6,729	19,207
Issuers [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash (used in) provided by operating activities	(36,504)	925
Cash flow from investing activities:
Acquisitions, net of cash acquired	(181,754)
Purchase of property, plant and equipment	(3,674)	(2,120)
Proceeds from the sale of property, plant, and equipment
Other
Net cash used for investing activities	(185,428)	(2,120)
Cash flow from financing activities:
Proceeds from investment by member	24,350
Net proceeds from debt issuance	657,217	217,681
Loans received from and payments made on loans from other Summit Companies	(195,590)	(100,401)
Payments on long-term debt	(251,062)	(111,884)
Payments on acquisition-related liabilities	(1,500)
Financing costs	(8,834)	(3,291)
Other	(88)
Net cash provided by financing activities	224,493	2,105
Net increase (decrease) in cash	2,561	910
Cash-beginning of period	10,375	697
Cash-end of period	12,936	1,607
Non-Wholly-Owned Guarantor [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash (used in) provided by operating activities	(2,408)	(3,662)
Cash flow from investing activities:
Acquisitions, net of cash acquired
Purchase of property, plant and equipment	(13,472)	(20,265)
Proceeds from the sale of property, plant, and equipment
Other
Net cash used for investing activities	(13,472)	(20,265)
Cash flow from financing activities:
Proceeds from investment by member
Net proceeds from debt issuance
Loans received from and payments made on loans from other Summit Companies	16,383	23,539
Payments on long-term debt	(509)
Payments on acquisition-related liabilities
Financing costs
Other
Net cash provided by financing activities	15,874	23,539
Net increase (decrease) in cash	(6)	(388)
Cash-beginning of period	9	397
Cash-end of period	3	9
Wholly-Owned Guarantors [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash (used in) provided by operating activities	28,727	(5,118)
Cash flow from investing activities:
Acquisitions, net of cash acquired	(170,187)	(60,913)
Purchase of property, plant and equipment	(46,575)	(30,184)
Proceeds from the sale of property, plant, and equipment	9,345	8,592
Other	(409)
Net cash used for investing activities	(207,826)	(82,505)
Cash flow from financing activities:
Proceeds from investment by member
Net proceeds from debt issuance
Loans received from and payments made on loans from other Summit Companies	189,243	84,360
Payments on long-term debt	(6,766)
Payments on acquisition-related liabilities	(4,307)	(4,923)
Financing costs
Other	(1,500)
Net cash provided by financing activities	176,670	79,437
Net increase (decrease) in cash	(2,429)	(8,186)
Cash-beginning of period	3,442	30,981
Cash-end of period	1,013	22,795
Non-Guarantors [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash (used in) provided by operating activities	668	7,978
Cash flow from investing activities:
Acquisitions, net of cash acquired
Purchase of property, plant and equipment	(523)	(1,090)
Proceeds from the sale of property, plant, and equipment	230	50
Other
Net cash used for investing activities	(293)	(1,040)
Cash flow from financing activities:
Proceeds from investment by member	1,353
Net proceeds from debt issuance
Loans received from and payments made on loans from other Summit Companies	(2,113)	(6,540)
Payments on long-term debt
Payments on acquisition-related liabilities
Financing costs
Other
Net cash provided by financing activities	(760)	(6,540)
Net increase (decrease) in cash	(385)	398
Cash-beginning of period	3,631	680
Cash-end of period	3,246	1,078
Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash (used in) provided by operating activities	(1,319)
Cash flow from investing activities:
Acquisitions, net of cash acquired
Purchase of property, plant and equipment
Proceeds from the sale of property, plant, and equipment
Other	1,166
Net cash used for investing activities	1,166
Cash flow from financing activities:
Proceeds from investment by member	(1,353)
Net proceeds from debt issuance
Loans received from and payments made on loans from other Summit Companies	(7,923)	(958)
Payments on long-term debt
Payments on acquisition-related liabilities
Financing costs
Other	1,500
Net cash provided by financing activities	(7,776)	(958)
Net increase (decrease) in cash	(7,929)	(958)
Cash-beginning of period	(2,540)	(5,324)
Cash-end of period	$ (10,469)	$ (6,282)

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Consolidated Balance Sheets (USD $) In Thousands, unless otherwise specified	Sep. 27, 2014	Dec. 28, 2013
Current assets:
Cash	$ 6,729	$ 14,917
Accounts receivable, net	179,328	99,337
Costs and estimated earnings in excess of billings	26,542	10,767
Inventories	111,137	96,432
Other current assets	16,157	13,181
Total current assets	339,893	234,634
Property, plant and equipment, less accumulated depreciation, depletion and amortization (September 27, 2014 - $261,614 and December 28, 2013 - $212,382)	946,980	831,778
Goodwill	390,338	127,038
Intangible assets, less accumulated amortization (September 27, 2014 - $2,743 and December 28, 2013 - $2,193)	18,026	15,147
Other assets	51,255	39,197
Total assets	1,746,492	1,247,794
Current liabilities:
Current portion of debt	28,187	30,220
Current portion of acquisition-related liabilities	20,571	10,635
Accounts payable	87,604	72,104
Accrued expenses	87,513	57,251
Billings in excess of costs and estimated earnings	9,533	9,263
Total current liabilities	233,408	179,473
Long-term debt	1,062,921	658,767
Acquisition-related liabilities	41,287	23,756
Other noncurrent liabilities	86,242	77,480
Total liabilities	1,423,858	939,476
Commitments and contingencies (see note 10)
Redeemable noncontrolling interest	31,820	24,767
Member's interest:
Member's equity	514,890	486,896
Accumulated deficit	(218,128)	(198,511)
Accumulated other comprehensive loss	(7,236)	(6,045)
Member's interest	289,526	282,340
Noncontrolling interest	1,288	1,211
Total member's interest	290,814	283,551
Total liabilities, redeemable noncontrolling interest and member's interest	$ 1,746,492	$ 1,247,794

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Accumulated Other Comprehensive Loss - Summary of Changes in Each Component of Accumulated Comprehensive Income Loss (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended	9 Months Ended
	Sep. 27, 2014	Sep. 27, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items]
Postretirement adjustment		$ 2,164
Foreign currency translation adjustment	(1,764)	(1,764)
Change In Retirement Plans [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance - December 28, 2013		(6,045)
Foreign currency translation adjustment
Balance - September 27, 2014	(5,472)	(5,472)
Change In Retirement Plans [Member] | Postretirement Curtailment Adjustment [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Postretirement adjustment		(942)
Change In Retirement Plans [Member] | Postretirement Liability Adjustment [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Postretirement adjustment		1,515
Foreign Currency Translation Adjustments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Foreign currency translation adjustment		(1,764)
Balance - September 27, 2014	(1,764)	(1,764)
Foreign Currency Translation Adjustments [Member] | Postretirement Curtailment Adjustment [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Postretirement adjustment
Foreign Currency Translation Adjustments [Member] | Postretirement Liability Adjustment [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Postretirement adjustment
Accumulated Other Comprehensive Loss (AOCI) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance - December 28, 2013		(6,045)
Foreign currency translation adjustment		(1,764)
Balance - September 27, 2014	(7,236)	(7,236)
Accumulated Other Comprehensive Loss (AOCI) [Member] | Postretirement Curtailment Adjustment [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Postretirement adjustment		(942)
Accumulated Other Comprehensive Loss (AOCI) [Member] | Postretirement Liability Adjustment [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Postretirement adjustment		$ 1,515

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Consolidated Statements of Cash Flows (Unaudited) (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Sep. 27, 2014	Sep. 28, 2013
Cash flow from operating activities:
Net loss	$ (10,750)	$ (33,217)
Adjustments to reconcile net loss to net cash (used in) Provided by operating activities:
Depreciation, depletion, amortization and accretion	67,972	56,825
Financing fee amortization	495	2,450
Share-based compensation expense	1,746	1,743
Deferred income tax benefit	(525)	(2,685)
Net (gain) loss on asset disposals	(219)	7,709
Loss on debt financings		2,989
Other	(463)	(79)
(Increase) decrease in operating assets, net of acquisitions:
Accounts receivable, net	(54,463)	(18,797)
Inventories	(3,843)	700
Costs and estimated earnings in excess of billings	(15,009)	(21,836)
Other current assets	(3,910)	(1,046)
Other assets	(675)	(800)
Increase (decrease) in operating liabilities, net of acquisitions:
Accounts payable	9,433	10,919
Accrued expenses	2,578	(1,020)
Billings in excess of costs and estimated earnings	270	(2,421)
Other liabilities	(3,473)	(1,311)
Net cash (used in) provided by operating activities	(10,836)	123
Cash flow from investing activities:
Acquisitions, net of cash acquired	(351,941)	(60,913)
Purchases of property, plant and equipment	(64,244)	(53,659)
Proceeds from the sale of property, plant and equipment	9,575	8,642
Other	757
Net cash used for investing activities	(405,853)	(105,930)
Cash flow from financing activities:
Proceeds from investment by member	24,350
Proceeds from debt issuances	657,217	217,681
Payments on long-term debt	(258,337)	(111,884)
Payments on acquisition-related liabilities	(5,807)	(4,923)
Financing costs	(8,834)	(3,291)
Other	(88)
Net cash provided by financing activities	408,501	97,583
Net decrease in cash	(8,188)	(8,224)
Cash-beginning of period	14,917	27,431
Cash-end of period	$ 6,729	$ 19,207

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Acquisitions - Additional Information (Detail) (USD $) In Millions, unless otherwise specified							9 Months Ended								9 Months Ended
	Sep. 27, 2014 Senior Notes [Member]	Sep. 08, 2014 Senior Notes [Member]	Jan. 17, 2014 Senior Notes [Member]	Dec. 28, 2013 Senior Notes [Member]	Jan. 31, 2012 Senior Notes [Member]	Jan. 17, 2014 West Region [Member] Senior Notes [Member]	Sep. 27, 2014 2014 Acquisitions [Member] West Region [Member]	Sep. 27, 2014 2013 Acquisitions [Member] West Region [Member]	Sep. 27, 2014 2013 Acquisitions [Member] Central Region [Member]	Sep. 27, 2014 2014 Acquisitions [Member] West Region [Member]	Sep. 27, 2014 2014 Acquisitions [Member] West Region [Member]	Sep. 27, 2014 2014 Acquisitions [Member] East Region [Member]	Sep. 27, 2014 2014 Acquisitions [Member] West Region [Member]	Sep. 27, 2014 2014 Acquisitions [Member] West Region [Member] Senior Notes [Member]	Sep. 27, 2014 2014 Acquisitions [Member] West Region [Member]
Business Acquisition [Line Items]
Business acquisition date							Mar. 31, 2014	Apr. 01, 2013	Apr. 01, 2013	Jan. 17, 2014	Sep. 19, 2014	Jun. 09, 2014	Sep. 04, 2014		Jul. 29, 2014
Debt instrument, face amount	$ 625.0	$ 115.0	$ 260.0	$ 250.0	$ 250.0	$ 260.0								$ 115.0
Interest rate					10.50%	10.50%								10.50%

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Subsequent Events

9 Months Ended

Sep. 27, 2014

Subsequent Events [Abstract]

Subsequent Events

15. SUBSEQUENT EVENTS

On October 3, 2014, the Company acquired the stock of Concrete Supply of Topeka, Inc. and all of the membership interests of Penny’s Concrete and Ready Mix, L.L.C. and Builders Choice Concrete Company of Missouri, L.L.C.

On September 30, 2014, the Company acquired all of the outstanding ownership interests in Colorado County Sand & Gravel Co., L.L.C., a Texas limited liability company, M & M Gravel Sales, Inc., a Texas corporation, Marek Materials Co. Operating, Ltd., a Texas limited partnership, and Marek Materials Co., L.L.C., a Texas limited liability company (collectively “Colorado County S&G”). Colorado County S&G provide aggregates to the West Houston, Texas market.

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Acquisitions - Summary of Fair Value of Assets Acquired and Liabilities Assumed (Detail) (USD $) In Thousands, unless otherwise specified	9 Months Ended	12 Months Ended
	Sep. 27, 2014	Dec. 28, 2013
Business Acquisition [Line Items]
Goodwill	$ 390,338	$ 127,038
Series of Individually Immaterial Business Acquisitions [Member]
Business Acquisition [Line Items]
Financial assets	30,172	8,302
Inventories	10,091	3,954
Property, plant and equipment	102,444	40,580
Intangible assets	3,398	7,428
Other assets	3,872	52
Financial liabilities	(21,192)	(6,164)
Other long-term liabilities	(8,002)	(1,050)
Net assets acquired	120,783	53,102
Goodwill	264,371	16,120
Purchase price	385,154	69,222
Acquisition related liabilities	(29,261)	(7,902)
Other	(3,952)	281
Net cash paid for acquisitions	$ 351,941	$ 61,601

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Acquisitions (Tables)

9 Months Ended

Sep. 27, 2014

Business Combinations [Abstract]

Summary of Fair Value of Assets Acquired and Liabilities Assumed

The following table summarizes aggregated information regarding the fair values of the assets acquired and liabilities assumed in conjunction with the 2014 and 2013 acquisitions:

	Nine months ended September 27, 2014			Year ended December 28, 2013
Financial assets	$	30,172		$	8,302
Inventories		10,091			3,954
Property, plant and equipment		102,444			40,580
Intangible assets		3,398			7,428
Other assets		3,872			52
Financial liabilities		(21,192	)		(6,164	)
Other long-term liabilities		(8,002	)		(1,050	)
Net assets acquired		120,783			53,102
Goodwill		264,371			16,120
Purchase price		385,154			69,222
Acquisition related liabilities		(29,261	)		(7,902	)
Other		(3,952	)		281
Net cash paid for acquisitions	$	351,941		$	61,601

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Consolidated Statements of Changes in Redeemable Noncontrolling Interest and Member's Interest (Unaudited) (USD $) In Thousands, unless otherwise specified	9 Months Ended									9 Months Ended
	Sep. 27, 2014 Redeemable Noncontrolling Interest [Member]	Sep. 28, 2013 Redeemable Noncontrolling Interest [Member]	Sep. 27, 2014 Member's Equity [Member]	Sep. 28, 2013 Member's Equity [Member]	Sep. 27, 2014 Accumulated Deficit [Member]	Sep. 28, 2013 Accumulated Deficit [Member]	Sep. 27, 2014 Accumulated Other Comprehensive Loss (AOCI) [Member]	Sep. 28, 2013 Accumulated Other Comprehensive Loss (AOCI) [Member]	Dec. 31, 2012 Accumulated Other Comprehensive Loss (AOCI) [Member]	Sep. 27, 2014 Noncontrolling Interest [Member]	Sep. 28, 2013 Noncontrolling Interest [Member]	Sep. 27, 2014 Total Member's Interest [Member]	Sep. 28, 2013 Total Member's Interest [Member]
Beginning Balance			$ 486,896	$ 484,584	$ (198,511)	$ (94,085)	$ (6,045)	$ (9,130)	$ (9,130)	$ 1,211	$ 1,059	$ 283,551	$ 382,428
Beginning Balance	24,767
Beginning Balance		22,850
Contributed capital			24,350									24,350
Accretion/ redemption value adjustment	6,211	(509)			(6,211)	509						(6,211)	509
Net (loss) income	597	959			(11,424)	(34,322)				77	146	(11,347)	(34,176)
Other comprehensive (loss) income	245						(1,191)					(1,191)
Repurchase of member's interest			(88)									(88)
Share-based compensation			3,732	1,743	(1,982)							1,750	1,743
Ending Balance			514,890	486,327	(218,128)	(127,898)	(7,236)	(9,130)	(9,130)	1,288	1,205	290,814	350,504
Ending Balance	$ 31,820	$ 23,300

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Consolidated Balance Sheets (Parenthetical) (USD $) In Thousands, unless otherwise specified	Sep. 27, 2014	Dec. 28, 2013
Statement of Financial Position [Abstract]
Property, plant and equipment, accumulated depreciation, depletion and amortization	$ 261,614	$ 212,382
Intangible assets, accumulated amortization	$ 2,743	$ 2,193

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Commitments and Contingencies

9 Months Ended

Sep. 27, 2014

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

10. COMMITMENTS AND CONTINGENCIES

The Company is party to certain legal actions arising from the ordinary course of business activities. Accruals are recorded when the outcome is probable and can be reasonably estimated. While the ultimate results of claims and litigation cannot be predicted with certainty, management expects that the ultimate resolution of all pending or threatened claims and litigation will not have a material effect on the Company’s consolidated results of operations, financial position or liquidity. The Company’s policy is to record legal fees as incurred.

Litigation and Claims—The Company is obligated under an indemnification agreement entered into with the sellers of Harper Contracting, Inc., Harper Sand and Gravel, Inc., Harper Ready Mix Company, Inc. and Harper Investments, Inc. (collectively, “Harper”) for the sellers’ ownership interests in a joint venture agreement. The Company has the rights to any benefits under the joint venture as well as the assumption of any obligations, but does not own equity interests in the joint venture. The joint venture incurred significant losses on a highway project in Utah, which resulted in requests for funding from the joint venture partners and, ultimately, from the Company. Through September 27, 2014, the Company has funded $8.8 million, of which $4.0 million was funded in 2012 and $4.8 million was funded in 2011. As of September 27, 2014 and December 28, 2013, an accrual of $4.3 million was recorded in other noncurrent liabilities for this matter.

During the ordinary course of business, there may be revisions to project costs and conditions that can give rise to change orders on construction contracts. Revisions can also result in claims made against a customer or subcontractor to recover project variances that have not been satisfactorily addressed through change orders with a customer. As of September 27, 2014 and December 28, 2013, unapproved change orders and claims totaled $3.9 million ($0.5 million in costs and estimated earnings in excess of billings, $1.2 million in accounts receivable and $2.2 million in other assets) and $3.2 million ($0.5 million in costs and estimated earnings in excess of billings and $2.7 million in other assets), respectively.

Environmental Remediation—The Company’s operations are subject to and affected by federal, state and local laws and regulations relating to the environment, health and safety and other regulatory matters. These operations require environmental operating permits, which are subject to modification, renewal and revocation. Management regularly monitors and reviews its operations, procedures and policies for compliance with these laws and regulations. Despite these compliance efforts, risk of environmental liability is inherent in the operation of the Company’s business, as it is with other companies engaged in similar businesses, and there can be no assurance that environmental liabilities will not have a material adverse effect on the Company’s consolidated financial position, results of operations or liquidity in the future.

Other—In February 2011, the Company incurred a property loss related to a sunken barge with cement product aboard. During the nine months ended September 28, 2013, the Company recorded a $1.8 million charge for costs to remove the barge from the waterway. As of September 27, 2014 and December 28, 2013, the Company had $0.4 million and $0.9 million, respectively, included in accrued expenses as management’s best estimate of the remaining costs to remove the barge.

In the ordinary course of business, the Company enters into various firm purchase commitments for certain raw materials and services. The terms of the purchase commitments are generally less than one year. Management does not expect any significant changes in the market value of these goods and services during the commitment period that would have a material adverse effect on the financial position, results of operations or liquidity of the Company.

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Document and Entity Information	9 Months Ended
	Sep. 27, 2014	Nov. 06, 2014
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 27, 2014
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	Q3
Entity Registrant Name	Summit Materials, LLC
Entity Central Index Key	0001571371
Current Fiscal Year End Date	--12-27
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		0

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Supplemental Cash Flow Information

9 Months Ended

Sep. 27, 2014

Supplemental Cash Flow Elements [Abstract]

Supplemental Cash Flow Information

11. SUPPLEMENTAL CASH FLOW INFORMATION

Supplemental cash flow information is as follows:

	Nine months ended
	September 27, 2014		September 28, 2013
Cash payments:
Interest	$	59,179	$	45,558
Income taxes		1,345		653

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Consolidated Statements of Operations (Unaudited) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013
Revenue:
Product	$ 265,031	$ 210,162	$ 594,800	$ 447,343
Service	129,728	106,101	275,345	230,591
Total revenue	394,759	316,263	870,145	677,934
Cost of revenue (excluding items shown separately below):
Product	184,573	145,605	429,576	327,536
Service	100,924	79,678	216,358	175,662
Total cost of revenue	285,497	225,283	645,934	503,198
General and administrative expenses	35,517	33,822	105,872	107,219
Depreciation, depletion, amortization and accretion	23,255	18,552	63,950	54,577
Transaction costs	2,741	711	7,737	3,175
Operating income	47,749	37,895	46,652	9,765
Other income, net	(1,408)	(1,151)	(2,299)	(988)
Loss on debt financings				3,115
Interest expense	22,085	14,531	62,555	42,380
Income (loss) from continuing operations before taxes	27,072	24,515	(13,604)	(34,742)
Income tax (benefit) expense	(1,038)	1,565	(2,498)	(1,782)
Income (loss) from continuing operations	28,110	22,950	(11,106)	(32,960)
(Income) loss from discontinued operations	(7)	160	(356)	257
Net income (loss)	28,117	22,790	(10,750)	(33,217)
Net income attributable to noncontrolling interest	1,243	2,623	674	1,105
Net income (loss) attributable to member of Summit Materials, LLC	$ 26,874	$ 20,167	$ (11,424)	$ (34,322)

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Inventories

9 Months Ended

Sep. 27, 2014

Inventory Disclosure [Abstract]

Inventories

5. INVENTORIES

Inventories consisted of the following as of September 27, 2014 and December 28, 2013:

	September 27, 2014		December 28, 2013
Aggregate stockpiles	$	79,961	$	70,300
Finished goods		13,083		11,207
Work in process		2,214		2,623
Raw materials		15,879		12,302
Total	$	111,137	$	96,432

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Accounts Receivable, Net

9 Months Ended

Sep. 27, 2014

Receivables [Abstract]

Accounts Receivable, Net

4. ACCOUNTS RECEIVABLE, NET

Accounts receivable, net consisted of the following as of September 27, 2014 and December 28, 2013:

	September 27, 2014			December 28, 2013
Trade accounts receivable	$	168,436		$	85,188
Retention receivables		11,429			15,966
Receivables from related parties		1,650			202
Accounts receivable		181,515			101,356
Less: Allowance for doubtful accounts		(2,187	)		(2,019	)
Accounts receivable, net	$	179,328		$	99,337

Retention receivables are amounts earned by the Company but held by customers until paving and related service contracts and projects are near completion or fully completed. Amounts are expected to be billed and collected within one year.

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Summary of Organization and Significant Accounting Policies (Policies)

9 Months Ended

Sep. 27, 2014

Accounting Policies [Abstract]

Basis of Presentation

Basis of Presentation—These unaudited consolidated financial statements were prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures typically included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. These unaudited consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto as of and for the year ended December 28, 2013. The Company continues to follow the accounting policies set forth in those consolidated financial statements. Management believes that these consolidated interim financial statements include all adjustments, normal and recurring in nature, that are necessary to present fairly the financial position of the Company as of September 27, 2014, the results of operations for the three and nine months ended September 27, 2014 and September 28, 2013 and cash flows for the nine months ended September 27, 2014 and September 28, 2013.

The Company’s fiscal year is based on a 52-53 week year with each quarter composed of 13 weeks ending on a Saturday. The 53-week year occurs approximately once every seven years. The additional week in the 53-week year will be included in the fourth quarter. The Company’s third quarter ended on September 27 and September 28 in 2014 and 2013, respectively. In 2013, Continental Cement Company, L.L.C. (“Continental Cement”), an indirect majority owned subsidiary of Summit Materials, changed its fiscal year to be consistent with the Company’s fiscal year. Prior to fiscal 2013, Continental Cement’s fiscal year was based on the calendar year with quarter-end dates of March 31, June 30, September 30 and December 31. The effect of this change to the Company’s financial position, results of operations and liquidity was immaterial.

Substantially all of the Company’s products and services are produced, consumed and performed outdoors, primarily in the spring, summer and fall. Seasonal changes and other weather-related conditions can affect the production and sales volumes of its products and delivery of its services. Therefore, the financial results for any interim period are not necessarily indicative of the results expected for the full year. Furthermore, the Company’s sales and earnings are sensitive to national, regional and local economic conditions and to cyclical changes in construction spending, among other factors.

Use of Estimates

Use of Estimates—Preparation of these consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities and reported amounts of revenue and expenses. Such estimates include the valuation of accounts receivable, inventories, goodwill, intangibles and other long-lived assets, pension and other postretirement obligations and asset retirement obligations. Estimates also include revenue earned on contracts and costs to complete contracts. Most of the Company’s paving and related services are performed under fixed unit-price contracts with state and local governmental entities. Management regularly evaluates its estimates and assumptions based on historical experience and other factors, including the current economic environment. Management adjusts such estimates and assumptions when circumstances dictate. As future events and their effects cannot be determined with precision, actual results can differ significantly from estimates made. Changes in estimates, including those resulting from continuing changes in the economic environment, are reflected in the Company’s consolidated financial statements when the change in estimate occurs.

Business and Credit Concentrations

Business and Credit Concentrations—The Company’s operations are conducted primarily across 17 U.S. states and in Vancouver, Canada, with the most significant revenue generated in Texas, Kansas, Kentucky, Utah and Missouri. The Company’s accounts receivable consist primarily of amounts due from customers within these areas. Therefore, collection of these accounts is dependent on the economic conditions in the aforementioned states, as well as specific situations affecting individual customers. Credit granted within the Company’s trade areas has been granted to many customers, and management does not believe that any significant concentrations of credit exist with respect to individual customers or groups of customers. No single customer accounted for more than 10% of total revenue in the three or nine months ended September 27, 2014 and September 28, 2013.

Fair Value Measurements

Fair Value Measurements—Certain acquisitions made by the Company require the payment of contingent amounts of purchase consideration. These payments are contingent on specified operating results being achieved in periods subsequent to the acquisition and will not be made if earn-out thresholds are not achieved. Contingent consideration obligations are measured at fair value each reporting period, and any adjustments to fair value are recognized in earnings in the period identified. As of September 27, 2014 and December 28, 2013, contingent consideration obligations of $3.8 million and $1.9 million, respectively, were included in the non-current portion of acquisition-related liabilities and, as of September 27, 2014, $2.5 million was included in the current portion of acquisition related liabilities. The increase in contingent consideration obligations from December 28, 2013 relates to the January 17, 2014 acquisition of Alleyton Resource Corporation, Colorado Gulf, LP and certain assets of Barten Shepard Investments, LP (collectively, “Alleyton”).

The fair value of the contingent consideration obligations approximated their carrying value of $6.3 million and $1.9 million as of September 27, 2014 and December 28, 2013, respectively. The fair values are based on unobservable, or Level 3, inputs, including projected probability-weighted cash payments and an 11.0% discount rate, which reflects a market discount rate. Changes in fair value may occur as a result of a change in actual or projected cash payments, the probability weightings applied by the Company to projected payments or a change in the discount rate. Significant increases or decreases in any of these inputs in isolation could result in a lower, or higher, fair value measurement. There were no material valuation adjustments to contingent consideration obligations in the three or nine months ended September 27, 2014 or September 28, 2013.

Financial Instruments

Financial Instruments—The Company’s financial instruments include certain acquisition-related liabilities (deferred consideration and noncompete obligations) and debt. The fair value of the deferred consideration and noncompete obligations approximate their carrying value of $49.1 million and $6.5 million, respectively, as of September 27, 2014, and $28.3 million and $4.2 million, respectively, as of December 28, 2013. The $23.1 million net increase in the deferred consideration and noncompete obligations relate to the acquisitions completed in 2014. The fair value was determined based on unobservable, or Level 3 inputs, including the cash payment terms in the purchase agreements and a discount rate reflecting the Company’s credit risk.

The fair value of long-term debt approximated $1,104.2 million and $696.5 million as of September 27, 2014 and December 28, 2013, respectively, compared to its carrying value of $1,041.7 million and $663.0 million, respectively. Fair value was determined based on observable, or Level 2 inputs, such as interest rates, bond yields and quoted prices in inactive markets.

Redeemable Noncontrolling Interest

Redeemable Noncontrolling Interest— Continental Cement’s Class A Units represent a 70% economic interest in that business and the Class B Units represent a 30% economic interest. The holders of the Class B Units have a put option that allows them to put the Class B Units to Continental Cement’s parent company, a wholly-owned subsidiary of Summit Materials, at a strike price that approximates fair value. The put option is exercisable upon a sale of Summit Materials Holdings L.P. or at any time after May 2016. As a consequence of the put option, the Class B Units are classified in temporary equity. The initial redemption value of the Class B Units was based upon the estimated fair value of Continental Cement at the date the Class A Units were indirectly acquired by Summit Materials (May 2010). At that time, the Company elected to accrete changes in the redemption value from the date of issuance to the earliest anticipated redemption date, which is assumed to be May 2016. The accretion is recognized through an adjustment to accumulated deficit and increased in the third quarter of 2014 consistent with the redemption value increase to an estimated $65.1 million. During the third quarter of 2014, the Company performed an indirect valuation of the noncontrolling interest. The valuation was based on unobservable, or Level 3, inputs, including an assumption on the timing of settlement and projected cash flows. A significant change in these inputs could result in a material increase, or decrease, in the redemption value of the noncontrolling interest.

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Segment Information

9 Months Ended

Sep. 27, 2014

Segment Reporting [Abstract]

Segment Information

12. SEGMENT INFORMATION

The Company has determined that it has three operating segments, which are its reportable segments: the West; Central; and East regions. These segments are consistent with the Company’s management reporting structure. Each region’s operations consist of various activities related to the production, distribution and sale of heavy-side construction materials, products and the provision of paving and related services. Assets employed by segment include assets directly identified with those operations. Corporate assets consist primarily of cash, property, plant and equipment for corporate operations and other assets not directly identifiable with a reportable business segment. The accounting policies applicable to each segment are consistent with those used in preparing the consolidated financial statements. The following tables display selected financial data for the Company’s reportable segments:

	Three months ended				Nine months ended
	September 27, 2014		September 28, 2013		September 27, 2014		September 28, 2013
Revenue:
West region	$	211,302	$	142,921	$	478,432	$	322,640
Central region		126,882		115,527		283,541		244,207
East region		56,575		57,815		108,172		111,087
Total revenue	$	394,759	$	316,263	$	870,145	$	677,934

	Three months ended						Nine months ended
	September 27, 2014			September 28, 2013			September 27, 2014			September 28, 2013
Segment profit:
West region	$	39,105		$	19,175		$	71,646		$	19,260
Central region		30,820			30,710			59,220			49,892
East region		11,868			13,167			10,462			10,790
Corporate and other		(9,381	)		(5,454	)		(28,427	)		(17,727	)
Total reportable segments and corporate		72,412			57,598			112,901			62,215
Interest expense		22,085			14,531			62,555			42,380
Depreciation, depletion, amortization and accretion		23,255			18,552			63,950			54,577
Income (loss) from continuing operations before taxes	$	27,072		$	24,515		$	(13,604	)	$	(34,742	)

	Nine months ended
	September 27, 2014		September 28, 2013
Cash paid for capital expenditures:
West region	$	25,496	$	17,912
Central region		28,485		26,581
East region		6,590		7,045
Total reportable segments		60,571		51,538
Corporate and other		3,673		2,121
Total capital expenditures	$	64,244	$	53,659

	Three months ended				Nine months ended
	September 27, 2014		September 28, 2013		September 27, 2014		September 28, 2013
Depreciation, depletion, amortization and accretion:
West region	$	9,155	$	6,151	$	23,569	$	18,443
Central region		9,710		8,756		28,061		25,084
East region		3,984		3,486		11,272		10,848
Total reportable segments		22,849		18,393		62,902		54,375
Corporate and other		406		159		1,048		202
Total depreciation, depletion, amortization and accretion	$	23,255	$	18,552	$	63,950	$	54,577

	September 27, 2014		December 28, 2013
Total assets:
West region	$	799,319	$	383,544
Central region		687,219		657,421
East region		236,033		192,486
Total reportable segments		1,722,571		1,233,451
Corporate and other		23,921		14,343
Total	$	1,746,492	$	1,247,794

	Three months ended						Nine months ended
	September 27, 2014			September 28, 2013			September 27, 2014			September 28, 2013
Revenue by product:*
Aggregates	$	68,997		$	51,454		$	160,362		$	119,757
Cement		32,729			28,245			66,116			59,160
Ready-mixed concrete		75,429			36,035			189,198			82,447
Asphalt		104,862			87,277			203,944			162,485
Paving and related services		191,049			171,399			390,469			343,346
Other		(78,307	)		(58,147	)		(139,944	)		(89,261	)
Total revenue	$	394,759		$	316,263		$	870,145		$	677,934

* Revenue by product includes intracompany sales transferred at market value. The elimination of intracompany transactions is included in Other.

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Accumulated Other Comprehensive Loss

9 Months Ended

Sep. 27, 2014

Text Block [Abstract]

Accumulated Other Comprehensive Loss

8. ACCUMULATED OTHER COMPREHENSIVE LOSS

The changes in each component of accumulated other comprehensive loss consisted of the following:

	Change in retirement plans			Foreign currency translation adjustments			Accumulated other comprehensive loss
Balance — December 28, 2013	$	(6,045	)	$	—		$	(6,045	)
Postretirement curtailment adjustment		(942	)		—			(942	)
Postretirement liability adjustment		1,515			—			1,515
Foreign currency translation adjustment		—			(1,764	)		(1,764	)
Balance — September 27, 2014	$	(5,472	)	$	(1,764	)	$	(7,236	)

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Accrued Expenses

9 Months Ended

Sep. 27, 2014

Payables and Accruals [Abstract]

Accrued Expenses

6. ACCRUED EXPENSES

Accrued expenses consisted of the following as of September 27, 2014 and December 28, 2013:

	September 27, 2014		December 28, 2013
Interest	$	16,105	$	17,294
Payroll and benefits		19,173		16,368
Capital lease obligations		17,413		2,068
Insurance		10,505		7,445
Taxes (1)		8,235		4,168
Professional fees		3,445		2,352
Other (2)		12,637		7,556
Total	$	87,513	$	57,251

(1) Consists primarily of real estate, personal property and sales taxes.

(2) Consists primarily of subcontractor and working capital settlement accruals.

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Debt

9 Months Ended

Sep. 27, 2014

Debt Disclosure [Abstract]

Debt

7. DEBT

Debt consisted of the following as of September 27, 2014 and December 28, 2013:

	September 27, 2014		December 28, 2013
Revolving credit facility	$	23,967	$	26,000
Long-term debt:
$625.0 million senior notes, including a $27.9 million net premium at September 27, 2014 and $250 million senior notes, net of $4.0 million discount at December 28, 2013		652,861		245,971
$416.7 million credit facility, term loan, net of $2.4 million and $2.9 million discount at September 27, 2014 and December 28, 2013, respectively		414,280		417,016
Total		1,067,141		662,987
Current portion of long-term debt		4,220		4,220
Long-term debt	$	1,062,921	$	658,767

The contractual payments of long-term debt, including current maturities, for the five years subsequent to September 27, 2014, are as follows:

2014 (three months)	$	1,055
2015		5,275
2016		4,220
2017		4,220
2018		3,165
2019		398,790
Thereafter		625,000
Total		1,041,725
Plus: Original issue net premium		25,416
Total debt	$	1,067,141

Senior Notes—Summit Materials and its wholly-owned indirect subsidiary, Summit Materials Finance Corp. (“Finance Corp.” and, together with Summit Materials, the “Issuers”), are co-issuers of the 10 ¹⁄₂% Senior Notes due January 31, 2020 (the “Senior Notes”) that have been issued under an indenture dated as of January 30, 2012 (as amended and supplemented, the “Indenture”). The Senior Notes bear interest at 10.5% per year, payable semi-annually in arrears. The Indenture contains covenants limiting, among other things, the ability of Summit Materials and its restricted subsidiaries to incur additional indebtedness or issue certain preferred shares, pay dividends, redeem stock or make other distributions, make certain investments, sell or transfer certain assets, create liens, consolidate, merge, sell or otherwise dispose of all or substantially all of the Company’s assets, enter into certain transactions with affiliates, and designate subsidiaries as unrestricted subsidiaries. The Indenture also contains customary events of default.

The Issuers issued $250.0 million aggregate principal amount of Senior Notes (the “Existing Notes”) in January 2012. On January 17, 2014 and September 8, 2014, the Issuers issued an additional $260.0 million and $115.0 million, respectively, aggregate principal amount of Senior Notes (the “Additional Notes”), receiving proceeds of $409.3 million, before payment of fees and expenses and including a $34.3 million premium. The proceeds from the sale of the Additional Notes were used for the purchases of Alleyton and Mainland, to make payments on the Revolver (discussed and defined below) and for general corporate purposes. The Additional Notes are treated as a single series with the Existing Notes and have substantially the same terms as those of the Existing Notes. The Additional Notes and the Existing Notes vote as one class under the Indenture.

Senior Secured Credit Facilities—The Company has senior secured credit facilities (the “Senior Secured Credit Facilities”) providing for term loans in an aggregate amount of $422.0 million (the “Term Debt”) and revolving credit commitments in an aggregate amount of $150.0 million. The Company is required to make principal repayments of 0.25% of borrowings under the Term Debt on the last business day of each March, June, September and December. The current outstanding principal amount of Term Debt and applicable interest rate reflect the terms of a repricing consummated by the Company in February 2013, which included additional borrowings of $25.0 million, an interest rate reduction of 1.0% and a deferral of the March 2013 principal payment. The unpaid principal balance of Term Debt is due in full on the maturity date, which is January 30, 2019. On January 16, 2014, the Senior Secured Credit Facilities were amended to allow for the issuance of $260.0 million of additional senior notes.

The revolving credit facility matures on January 30, 2017 and bears interest per annum equal to an applicable margin of 3.25% plus, at the Company’s option, either (i) a base rate determined by reference to the highest of (a) the federal funds rate plus 0.50%, (b) the prime rate of Bank of America, N.A. and (c) the British Bankers Association London Interbank Offered Rate (“LIBOR”) plus 1.00% or (ii) a British Bankers Association LIBOR rate determined by reference to Reuters prior to the interest period relevant to such borrowing adjusted for certain additional costs. As of September 27, 2014, the borrowing capacity under the revolving credit facility was $102.7 million, which is net of $23.3 million of outstanding letters of credit. The outstanding letters of credit are renewed annually and support required bonding on construction projects and the Company’s insurance liabilities.

The Company must adhere to certain financial covenants, including a first lien net leverage ratio and an interest leverage ratio, related to its borrowings under the Senior Secured Credit Facilities. The consolidated first lien net leverage ratio, reported each quarter, should be no greater than 4.75:1.0 from April 1, 2012 through June 30, 2014; 4.50:1.0 from July 1, 2014 to June 30, 2015, and 4.25:1.0 thereafter. The interest coverage ratio must be at least 1.70:1.0 from January 1, 2013 to December 31, 2014 and 1.85:1.0 thereafter. As of September 27, 2014 and December 28, 2013, the Company was in compliance with all covenants applicable to the Senior Notes and the Senior Secured Credit Facilities.

The Company’s domestic wholly-owned subsidiary companies and its non wholly-owned subsidiary, Continental Cement, are named as issuers or guarantors, as applicable, of the Senior Notes and the Senior Secured Credit Facilities. In addition, the Company has pledged substantially all of its assets as collateral for the Senior Secured Credit Facilities.

Accrued interest on long-term debt as of September 27, 2014 and December 28, 2013 was $15.9 million and $16.5 million, respectively. Interest expense related to the debt totaled $19.9 million and $56.4 million for the three and nine months ended September 27, 2014, respectively, and $12.9 million and $37.5 million for the three and nine months ended September 28, 2013, respectively. As of September 27, 2014 and December 28, 2013, $17.9 million and $11.5 million, respectively, of deferred financing fees were being amortized over the term of the debt using the effective interest method.

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Income Taxes

9 Months Ended

Sep. 27, 2014

Income Tax Disclosure [Abstract]

Income Taxes

9. INCOME TAXES

Summit Materials is a limited liability company and passes its tax attributes for federal and state tax purposes to its parent company and is generally not subject to federal or state income tax. However, certain subsidiary entities file federal and state income tax returns due to their status as C corporations. The provision for income taxes is primarily composed of federal, state and local income taxes for the subsidiary entities that have C corporation status.

The effective income tax rate for these entities differs from the statutory federal rate primarily due to (1) tax depletion expense in excess of the expense recorded under U.S. GAAP, (2) state income taxes and the effect of graduated tax rates and (3) certain non-recurring items, such as differences in the treatment of transaction costs, which are often not deductible for tax purposes.

As of September 27, 2014 and December 28, 2013, the Company has not recognized any liabilities for uncertain tax positions. The Company records interest and penalties as a component of the income tax provision. No material interest or penalties were recognized in income tax expense for the three or nine months ended September 27, 2014 and September 28, 2013.

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Summary of Organization and Significant Accounting Policies - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended							9 Months Ended	12 Months Ended
	Sep. 27, 2014 Customer	Sep. 28, 2013 Customer	Sep. 27, 2014 Customer Segment State	Sep. 28, 2013 Customer	Dec. 28, 2013	Sep. 27, 2014 Series of Individually Immaterial Business Acquisitions [Member]	Dec. 28, 2013 Series of Individually Immaterial Business Acquisitions [Member]	Sep. 27, 2014 Class A Units [Member]	Sep. 27, 2014 Class B Units [Member]	Sep. 27, 2014 Level 3 [Member]	Dec. 28, 2013 Level 3 [Member]	Sep. 27, 2014 Observable Inputs (Level 2) [Member]	Dec. 28, 2013 Observable Inputs (Level 2) [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Number of operating segments			3
Number of operating states			17
Number of customers accounted for more than 10% of total revenue	0	0	0	0
Contingent consideration obligations - current						$ 2,500,000
Contingent consideration obligations - non-current						3,800,000	1,900,000
Fair value of earn-out obligations	6,300,000		6,300,000		1,900,000
Discount rate										11.00%
Fair value of deferred consideration										49,100,000	28,300,000
Fair value of noncompete obligations										6,500,000	4,200,000
Increase in deferred consideration and noncompete obligation related to acquisition										23,100,000
Fair value of long-term debt												1,104,200,000	696,500,000
Carrying value of long-term debt	1,067,141,000		1,067,141,000		662,987,000							1,041,700,000	663,000,000
Economic interest of redeemable noncontrolling interest								70.00%
Redeemable noncontrolling interest percentage									30.00%
Redeemable non controlling interest									$ 65,100,000

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Senior Notes' Guarantor and Non-Guarantor Financial Information - Schedule of Condensed Consolidating Balance Sheets (Detail) (USD $) In Thousands, unless otherwise specified	Sep. 27, 2014	Dec. 28, 2013
Current assets:
Cash	$ 6,729	$ 14,917
Accounts receivable, net	179,328	99,337
Intercompany receivables
Cost and estimated earnings in excess of billings	26,542	10,767
Inventories	111,137	96,432
Other current assets	16,157	13,181
Total current assets	339,893	234,634
Property, plant and equipment, net	946,980	831,778
Goodwill	390,338	127,038
Intangible assets, net	18,026	15,147
Other assets	51,255	39,197
Total assets	1,746,492	1,247,794
Current liabilities:
Current portion of debt	28,187	30,220
Current portion of acquisition-related liabilities	20,571	10,635
Accounts payable	87,604	72,104
Accrued expenses	87,513	57,251
Intercompany payables
Billings in excess of costs and estimated earnings	9,533	9,263
Total current liabilities	233,408	179,473
Long-term debt	1,062,921	658,767
Acquisition-related liabilities	41,287	23,756
Other noncurrent liabilities	86,242	77,480
Total liabilities	1,423,858	939,476
Redeemable noncontrolling interest	31,820	24,767
Redeemable members' interest
Total member's interest	290,814	283,551
Total liabilities, redeemable noncontrolling interest and member's interest	1,746,492	1,247,794
Issuers [Member]
Current assets:
Cash	12,936	10,375
Accounts receivable, net
Intercompany receivables	380,918	38,134
Cost and estimated earnings in excess of billings
Inventories
Other current assets	3,606	750
Total current assets	397,460	49,259
Property, plant and equipment, net	6,595	3,969
Goodwill
Intangible assets, net
Other assets	574,192	296,494
Total assets	978,247	349,722
Current liabilities:
Current portion of debt	28,187	26,010
Current portion of acquisition-related liabilities	657	2,000
Accounts payable	5,433	5,455
Accrued expenses	23,868	12,041
Intercompany payables	181,439
Billings in excess of costs and estimated earnings
Total current liabilities	239,584	45,506
Long-term debt	1,062,921	19,587
Acquisition-related liabilities		85
Other noncurrent liabilities	839	959
Total liabilities	1,303,344	66,137
Redeemable noncontrolling interest
Redeemable members' interest
Total member's interest	(325,097)	283,585
Total liabilities, redeemable noncontrolling interest and member's interest	978,247	349,722
Non-Wholly-Owned Guarantor [Member]
Current assets:
Cash	3	9
Accounts receivable, net	13,642	4,587
Intercompany receivables		3,433
Cost and estimated earnings in excess of billings
Inventories	6,759	10,402
Other current assets	575	444
Total current assets	20,979	18,875
Property, plant and equipment, net	303,031	301,908
Goodwill	23,124	23,124
Intangible assets, net	567	642
Other assets	21,182	17,973
Total assets	368,883	362,522
Current liabilities:
Current portion of debt	1,018	1,018
Current portion of acquisition-related liabilities
Accounts payable	7,778	9,387
Accrued expenses	6,439	9,185
Intercompany payables	13,234
Billings in excess of costs and estimated earnings
Total current liabilities	28,469	19,590
Long-term debt	153,827	154,590
Acquisition-related liabilities
Other noncurrent liabilities	17,271	20,306
Total liabilities	199,567	194,486
Redeemable noncontrolling interest
Redeemable members' interest	29,146	23,450
Total member's interest	140,170	144,586
Total liabilities, redeemable noncontrolling interest and member's interest	368,883	362,522
Wholly-Owned Guarantors [Member]
Current assets:
Cash	1,013	3,442
Accounts receivable, net	153,938	93,102
Intercompany receivables	28,098	30,787
Cost and estimated earnings in excess of billings	25,605	10,539
Inventories	97,111	85,372
Other current assets	10,802	11,715
Total current assets	316,567	234,957
Property, plant and equipment, net	605,522	518,935
Goodwill	311,130	102,942
Intangible assets, net	14,464	14,505
Other assets	154,370	37,535
Total assets	1,402,053	908,874
Current liabilities:
Current portion of debt	3,192	3,192
Current portion of acquisition-related liabilities	19,914	8,635
Accounts payable	71,224	57,142
Accrued expenses	63,661	37,342
Intercompany payables	215,412	71,556
Billings in excess of costs and estimated earnings	9,484	8,837
Total current liabilities	382,887	186,704
Long-term debt	482,196	484,590
Acquisition-related liabilities	41,287	23,671
Other noncurrent liabilities	66,333	56,215
Total liabilities	972,703	751,180
Redeemable noncontrolling interest
Redeemable members' interest
Total member's interest	429,350	157,694
Total liabilities, redeemable noncontrolling interest and member's interest	1,402,053	908,874
Non-Guarantors [Member]
Current assets:
Cash	3,246	3,631
Accounts receivable, net	16,555	3,100
Intercompany receivables	2,865
Cost and estimated earnings in excess of billings	937	228
Inventories	7,267	658
Other current assets	1,194	272
Total current assets	32,064	7,889
Property, plant and equipment, net	31,832	6,966
Goodwill	56,084	972
Intangible assets, net	2,995
Other assets	1,309	1,303
Total assets	124,284	17,130
Current liabilities:
Current portion of debt
Current portion of acquisition-related liabilities
Accounts payable	7,976	1,572
Accrued expenses	4,034	1,223
Intercompany payables	1,796	798
Billings in excess of costs and estimated earnings	49	426
Total current liabilities	13,855	4,019
Long-term debt
Acquisition-related liabilities
Other noncurrent liabilities	56,907
Total liabilities	70,762	4,019
Redeemable noncontrolling interest
Redeemable members' interest
Total member's interest	53,522	13,111
Total liabilities, redeemable noncontrolling interest and member's interest	124,284	17,130
Eliminations [Member]
Current assets:
Cash	(10,469)	(2,540)
Accounts receivable, net	(4,807)	(1,452)
Intercompany receivables	(411,881)	(72,354)
Cost and estimated earnings in excess of billings
Inventories
Other current assets	(20)
Total current assets	(427,177)	(76,346)
Property, plant and equipment, net
Goodwill
Intangible assets, net
Other assets	(699,798)	(314,108)
Total assets	(1,126,975)	(390,454)
Current liabilities:
Current portion of debt	(4,210)
Current portion of acquisition-related liabilities
Accounts payable	(4,807)	(1,452)
Accrued expenses	(10,489)	(2,540)
Intercompany payables	(411,881)	(72,354)
Billings in excess of costs and estimated earnings
Total current liabilities	(431,387)	(76,346)
Long-term debt	(636,023)
Acquisition-related liabilities
Other noncurrent liabilities	(55,108)
Total liabilities	(1,122,518)	(76,346)
Redeemable noncontrolling interest	31,820	24,767
Redeemable members' interest	(29,146)	(23,450)
Total member's interest	(7,131)	(315,425)
Total liabilities, redeemable noncontrolling interest and member's interest	$ (1,126,975)	$ (390,454)

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Senior Notes' Guarantor and Non-Guarantor Financial Information

9 Months Ended

Sep. 27, 2014

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Senior Notes' Guarantor and Non-Guarantor Financial Information

14. SENIOR NOTES’ GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION

Summit Materials’ domestic wholly-owned subsidiary companies other than Finance Corp. (“Wholly-owned Guarantors”) and its non wholly-owned subsidiary, Continental Cement (“Non-Wholly-owned Guarantor”), are named as guarantors (collectively, the “Guarantors”) of the Senior Notes. Certain other partially-owned subsidiaries, including a subsidiary of Continental Cement, and a non-U.S. entity do not guarantee the Senior Notes (collectively, the “Non-Guarantors”). Summit Materials and Finance Corp. (collectively, the “Issuers”) were co-issuers of the Senior Notes. The Guarantors provide a joint and several, full and unconditional guarantee of the Senior Notes. There are no significant restrictions on Summit Materials ability to obtain funds from any of the Guarantor Subsidiaries in the form of dividends or loans. Additionally, there are no significant restrictions on a Guarantor Subsidiary’s ability to obtain funds from Summit Materials or its direct or indirect subsidiaries.

The following condensed consolidating balance sheets, statements of operations and cash flows are provided for the Issuers, the Non-Wholly-owned Guarantor, the Wholly-owned Guarantors and the Non-Guarantors. Earnings from subsidiaries are included in other income in the condensed consolidated statements of operations below. The financial information may not necessarily be indicative of the financial position, results of operations or cash flows had the guarantor or non-guarantor subsidiaries operated as independent entities.

Condensed Consolidating Balance Sheets

September 27, 2014

	Issuers			Non- Wholly- owned Guarantor		Wholly- owned Guarantors		Non- Guarantors		Eliminations			Consolidated
Assets
Current assets:
Cash	$	12,936		$	3	$	1,013	$	3,246	$	(10,469	)	$	6,729
Accounts receivable, net		—			13,642		153,938		16,555		(4,807	)		179,328
Intercompany receivables		380,918			—		28,098		2,865		(411,881	)		—
Cost and estimated earnings in excess of billings		—			—		25,605		937		—			26,542
Inventories		—			6,759		97,111		7,267		—			111,137
Other current assets		3,606			575		10,802		1,194		(20	)		16,157
Total current assets		397,460			20,979		316,567		32,064		(427,177	)		339,893
Property, plant and equipment, net		6,595			303,031		605,522		31,832		—			946,980
Goodwill		—			23,124		311,130		56,084		—			390,338
Intangible assets, net		—			567		14,464		2,995		—			18,026
Other assets		574,192			21,182		154,370		1,309		(699,798	)		51,255
Total assets	$	978,247		$	368,883	$	1,402,053	$	124,284	$	(1,126,975	)	$	1,746,492
Liabilities, Redeemable Noncontrolling Interest and Member’s Interest
Current liabilities:
Current portion of debt	$	28,187		$	1,018	$	3,192	$	—	$	(4,210	)	$	28,187
Current portion of acquisition-related liabilities		657			—		19,914		—		—			20,571
Accounts payable		5,433			7,778		71,224		7,976		(4,807	)		87,604
Accrued expenses		23,868			6,439		63,661		4,034		(10,489	)		87,513
Intercompany payables		181,439			13,234		215,412		1,796		(411,881	)		—
Billings in excess of costs and estimated earnings		—			—		9,484		49		—			9,533
Total current liabilities		239,584			28,469		382,887		13,855		(431,387	)		233,408
Long-term debt		1,062,921			153,827		482,196		—		(636,023	)		1,062,921
Acquisition-related liabilities		—			—		41,287		—		—			41,287
Other noncurrent liabilities		839			17,271		66,333		56,907		(55,108	)		86,242
Total liabilities		1,303,344			199,567		972,703		70,762		(1,122,518	)		1,423,858
Redeemable noncontrolling interest		—			—		—		—		31,820			31,820
Redeemable members’ interest		—			29,146		—		—		(29,146	)		—
Total member’s interest		(325,097	)		140,170		429,350		53,522		(7,131	)		290,814
Total liabilities, redeemable noncontrolling interest and member’s interest	$	978,247		$	368,883	$	1,402,053	$	124,284	$	(1,126,975	)	$	1,746,492

Condensed Consolidating Balance Sheets

December 28, 2013

	Issuers		Non- Wholly- owned Guarantor		Wholly- owned Guarantors		Non- Guarantors		Eliminations			Consolidated
Assets
Current assets:
Cash	$	10,375	$	9	$	3,442	$	3,631	$	(2,540	)	$	14,917
Accounts receivable, net		—		4,587		93,102		3,100		(1,452	)		99,337
Intercompany receivables		38,134		3,433		30,787		—		(72,354	)		—
Cost and estimated earnings in excess of billings		—		—		10,539		228		—			10,767
Inventories		—		10,402		85,372		658		—			96,432
Other current assets		750		444		11,715		272		—			13,181
Total current assets		49,259		18,875		234,957		7,889		(76,346	)		234,634
Property, plant and equipment, net		3,969		301,908		518,935		6,966		—			831,778
Goodwill		—		23,124		102,942		972		—			127,038
Intangible assets, net		—		642		14,505		—		—			15,147
Other assets		296,494		17,973		37,535		1,303		(314,108	)		39,197
Total assets	$	349,722	$	362,522	$	908,874	$	17,130	$	(390,454	)	$	1,247,794
Liabilities, Redeemable Noncontrolling Interest and Member’s Interest
Current liabilities:
Current portion of debt	$	26,010	$	1,018	$	3,192	$	—	$	—		$	30,220
Current portion of acquisition-related liabilities		2,000		—		8,635		—		—			10,635
Accounts payable		5,455		9,387		57,142		1,572		(1,452	)		72,104
Accrued expenses		12,041		9,185		37,342		1,223		(2,540	)		57,251
Intercompany payables		—		—		71,556		798		(72,354	)		—
Billings in excess of costs and estimated earnings		—		—		8,837		426		—			9,263
Total current liabilities		45,506		19,590		186,704		4,019		(76,346	)		179,473
Long-term debt		19,587		154,590		484,590		—		—			658,767
Acquisition-related liabilities		85		—		23,671		—		—			23,756
Other noncurrent liabilities		959		20,306		56,215		—		—			77,480
Total liabilities		66,137		194,486		751,180		4,019		(76,346	)		939,476
Redeemable noncontrolling interest		—		—		—		—		24,767			24,767
Redeemable members’ interest		—		23,450		—		—		(23,450	)		—
Total member’s interest		283,585		144,586		157,694		13,111		(315,425	)		283,551
Total liabilities, redeemable noncontrolling interest and member’s interest	$	349,722	$	362,522	$	908,874	$	17,130	$	(390,454	)	$	1,247,794

Condensed Consolidating Statements of Operations

For the three months ended September 27, 2014

	Issuers			Non- Wholly- owned Guarantor			Wholly- owned Guarantors			Non- Guarantors			Eliminations			Consolidated
Revenue	$	—		$	34,171		$	348,785		$	22,626		$	(10,823	)	$	394,759
Cost of revenue (excluding items shown separately below)		—			25,603			253,284			17,433			(10,823	)		285,497
General and administrative expenses		8,694			1,651			27,418			495			—			38,258
Depreciation, depletion, amortization and accretion		406			3,708			18,618			523			—			23,255
Operating (loss) income		(9,100	)		3,209			49,465			4,175			—			47,749
Other (income) expense, net		(43,887	)		(945	)		(2,679	)		(16	)		46,119			(1,408	)
Interest expense		7,913			2,931			13,416			233			(2,408	)		22,085
Income from continuing operations before taxes		26,874			1,223			38,728			3,958			(43,711	)		27,072
Income tax benefit		—			—			(1,038	)		—			—			(1,038	)
Income from continuing operations		26,874			1,223			39,766			3,958			(43,711	)		28,110
Income from discontinued operations		—			—			(7	)		—			—			(7	)
Net income		26,874			1,223			39,773			3,958			(43,711	)		28,117
Net income attributable to noncontrolling interest		—			—			—			—			1,243			1,243
Net income attributable to member of Summit Materials, LLC	$	26,874		$	1,223		$	39,773		$	3,958		$	(44,954	)	$	26,874
Comprehensive income attributable to member of Summit Materials, LLC	$	25,110		$	1,223		$	39,773		$	2,194		$	(43,190	)	$	25,110

Condensed Consolidating Statements of Operations

For the three months ended September 28, 2013

	Issuers			Non- Wholly- owned Guarantor			Wholly- owned Guarantors			Non- Guarantors		Eliminations			Consolidated
Revenue	$	—		$	29,889		$	279,377		$	11,238	$	(4,241	)	$	316,263
Cost of revenue (excluding items shown separately below)		—			18,222			205,299			6,003		(4,241	)		225,283
General and administrative expenses		1,131			1,779			31,263			360		—			34,533
Depreciation, depletion, amortization and accretion		158			2,922			15,224			248		—			18,552
Operating (loss) income		(1,289	)		6,966			27,591			4,627		—			37,895
Other (income) expense, net		(21,541	)		(1,219	)		(2,734	)		7		24,336			(1,151	)
Interest expense		—			2,725			12,811			93		(1,098	)		14,531
Income from continuing operations before taxes		20,252			5,460			17,514			4,527		(23,238	)		24,515
Income tax expense		85			—			1,480			—		—			1,565
Income from continuing operations		20,167			5,460			16,034			4,527		(23,238	)		22,950
Loss from discontinued operations		—			—			160			—		—			160
Net income		20,167			5,460			15,874			4,527		(23,238	)		22,790
Net income attributable to noncontrolling interest		—			—			—			—		2,623			2,623
Net income attributable to member of Summit Materials, LLC	$	20,167		$	5,460		$	15,874		$	4,527	$	(25,861	)	$	20,167

Condensed Consolidating Statements of Operations

For the nine months ended September 27, 2014

	Issuers			Non- Wholly- owned Guarantor			Wholly- owned Guarantors			Non- Guarantors		Eliminations			Consolidated
Revenue	$	—		$	69,435		$	776,502		$	43,900	$	(19,692	)	$	870,145
Cost of revenue (excluding items shown separately below)		—			53,229			581,602			30,795		(19,692	)		645,934
General and administrative expenses		26,384			5,225			80,938			1,062		—			113,609
Depreciation, depletion, amortization and accretion		1,047			10,484			51,351			1,068		—			63,950
Operating (loss) income		(27,431	)		497			62,611			10,975		—			46,652
Other (income) expense, net		(36,161	)		(2,303	)		(4,233	)		29		40,369			(2,299	)
Interest expense		21,581			8,788			37,831			289		(5,934	)		62,555
(Loss) income from continuing operations before taxes		(12,851	)		(5,988	)		29,013			10,657		(34,435	)		(13,604	)
Income tax benefit		(1,427	)		—			(1,071	)		—		—			(2,498	)
(Loss) income from continuing operations		(11,424	)		(5,988	)		30,084			10,657		(34,435	)		(11,106	)
Income from discontinued operations		—			—			(356	)		—		—			(356	)
Net (loss) income		(11,424	)		(5,988	)		30,440			10,657		(34,435	)		(10,750	)
Net income attributable to noncontrolling interest		—			—			—			—		674			674
Net (loss) income attributable to member of Summit Materials, LLC	$	(11,424	)	$	(5,988	)	$	30,440		$	10,657	$	(35,109	)	$	(11,424	)
Comprehensive (loss) income attributable to member of Summit Materials, LLC	$	(12,615	)	$	(5,170	)	$	30,440		$	8,893	$	(34,163	)	$	(12,615	)

Condensed Consolidating Statements of Operations

For the nine months ended September 28, 2013

	Issuers			Non- Wholly- owned Guarantor			Wholly- owned Guarantors			Non- Guarantors		Eliminations			Consolidated
Revenue	$	—		$	62,688		$	594,272		$	31,724	$	(10,750	)	$	677,934
Cost of revenue (excluding items shown separately below)		—			46,055			448,655			19,238		(10,750	)		503,198
General and administrative expenses		4,027			6,862			98,561			944		—			110,394
Depreciation, depletion, amortization and accretion		202			8,454			45,162			759		—			54,577
Operating (loss) income		(4,229	)		1,317			1,894			10,783		—			9,765
Other expense (income), net		30,008			(2,513	)		(1,206	)		181		(24,343	)		2,127
Interest expense		—			8,148			36,906			332		(3,006	)		42,380
(Loss) income from continuing operations before taxes		(34,237	)		(4,318	)		(33,806	)		10,270		27,349			(34,742	)
Income tax expense (benefit)		85			—			(1,867	)		—		—			(1,782	)
(Loss) income from continuing operations		(34,322	)		(4,318	)		(31,939	)		10,270		27,349			(32,960	)
Loss from discontinued operations		—			—			257			—		—			257
Net (loss) income		(34,322	)		(4,318	)		(32,196	)		10,270		27,349			(33,217	)
Net income attributable to noncontrolling interest		—			—			—			—		1,105			1,105
Net (loss) income attributable to member of Summit Materials, LLC	$	(34,322	)	$	(4,318	)	$	(32,196	)	$	10,270	$	26,244		$	(34,322	)

Condensed Consolidating Statements of Cash Flows

For the nine months ended September 27, 2014

	Issuers			Non- Wholly- owned Guarantor			Wholly- owned Guarantors			Non- Guarantors			Eliminations			Consolidated
Net cash (used in) provided by operating activities	$	(36,504	)	$	(2,408	)	$	28,727		$	668		$	(1,319	)	$	(10,836	)
Cash flow from investing activities:
Acquisitions, net of cash acquired		(181,754	)		—			(170,187	)		—			—			(351,941	)
Purchase of property, plant and equipment		(3,674	)		(13,472	)		(46,575	)		(523	)		—			(64,244	)
Proceeds from the sale of property, plant, and equipment		—			—			9,345			230			—			9,575
Other		—			—			(409	)		—			1,166			757
Net cash used for investing activities		(185,428	)		(13,472	)		(207,826	)		(293	)		1,166			(405,853	)
Cash flow from financing activities:
Proceeds from investment by member		24,350			—			—			1,353			(1,353	)		24,350
Net proceeds from debt issuance		657,217			—			—			—			—			657,217
Loans received from and payments made on loans from other Summit Companies		(195,590	)		16,383			189,243			(2,113	)		(7,923	)		—
Payments on long-term debt		(251,062	)		(509	)		(6,766	)		—			—			(258,337	)
Payments on acquisition-related liabilities		(1,500	)		—			(4,307	)		—			—			(5,807	)
Financing costs		(8,834	)		—			—			—			—			(8,834	)
Other		(88	)		—			(1,500	)		—			1,500			(88	)
Net cash provided by (used for) financing activities		224,493			15,874			176,670			(760	)		(7,776	)		408,501
Net increase (decrease) in cash		2,561			(6	)		(2,429	)		(385	)		(7,929	)		(8,188	)
Cash — Beginning of period		10,375			9			3,442			3,631			(2,540	)		14,917
Cash— End of period	$	12,936		$	3		$	1,013		$	3,246		$	(10,469	)	$	6,729

Condensed Consolidating Statements of Cash Flows

For the nine months ended September 28, 2013

	Issuers			Non- Wholly- owned Guarantor			Wholly- owned Guarantors			Non- Guarantors			Eliminations			Consolidated
Net cash provided by (used in) operating activities	$	925		$	(3,662	)	$	(5,118	)	$	7,978		$	—		$	123
Cash flow from investing activities:
Acquisitions, net of cash acquired		—			—			(60,913	)		—			—			(60,913	)
Purchase of property, plant and equipment		(2,120	)		(20,265	)		(30,184	)		(1,090	)		—			(53,659	)
Proceeds from the sale of property, plant, and equipment		—			—			8,592			50			—			8,642
Net cash used for investing activities		(2,120	)		(20,265	)		(82,505	)		(1,040	)		—			(105,930	)
Cash flow from financing activities:
Net proceeds from debt issuance		217,681			—			—			—			—			217,681
Loans received from and payments made on loans from other Summit Companies		(100,401	)		23,539			84,360			(6,540	)		(958	)		—
Payments on long-term debt		(111,884	)		—			—			—			—			(111,884	)
Payments on acquisition-related liabilities		—			—			(4,923	)		—			—			(4,923	)
Financing costs		(3,291	)		—			—			—			—			(3,291	)
Net cash provided by (used for) financing activities		2,105			23,539			79,437			(6,540	)		(958	)		97,583
Net increase (decrease) in cash		910			(388	)		(8,186	)		398			(958	)		(8,224	)
Cash — Beginning of period		697			397			30,981			680			(5,324	)		27,431
Cash— End of period	$	1,607		$	9		$	22,795		$	1,078		$	(6,282	)	$	19,207

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Accounts Receivable, Net (Tables)

9 Months Ended

Sep. 27, 2014

Receivables [Abstract]

Summary of Accounts Receivable, Net

Accounts receivable, net consisted of the following as of September 27, 2014 and December 28, 2013:

	September 27, 2014			December 28, 2013
Trade accounts receivable	$	168,436		$	85,188
Retention receivables		11,429			15,966
Receivables from related parties		1,650			202
Accounts receivable		181,515			101,356
Less: Allowance for doubtful accounts		(2,187	)		(2,019	)
Accounts receivable, net	$	179,328		$	99,337

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Segment Information - Summary of Financial Data for Company's Reportable Business Segments (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013	Dec. 28, 2013
Segment Reporting Information [Line Items]
Total revenue	$ 394,759	$ 316,263	$ 870,145	$ 677,934
Income (loss) from continuing operations before taxes	27,072	24,515	(13,604)	(34,742)
Total capital expenditures			64,244	53,659
Interest expense	22,085	14,531	62,555	42,380
Total assets	1,746,492		1,746,492		1,247,794
Depreciation, depletion, amortization and accretion	23,255	18,552	63,950	54,577
Total revenue	394,759	316,263	870,145	677,934
Operating Segments [Member]
Segment Reporting Information [Line Items]
Total capital expenditures			60,571	51,538
Total assets	1,722,571		1,722,571		1,233,451
Depreciation, depletion, amortization and accretion	22,849	18,393	62,902	54,375
Operating Segments [Member] | Aggregates [Member]
Segment Reporting Information [Line Items]
Total revenue	68,997	51,454	160,362	119,757
Total revenue	68,997	51,454	160,362	119,757
Operating Segments [Member] | Cement [Member]
Segment Reporting Information [Line Items]
Total revenue	32,729	28,245	66,116	59,160
Total revenue	32,729	28,245	66,116	59,160
Operating Segments [Member] | Ready Mixed Concrete [Member]
Segment Reporting Information [Line Items]
Total revenue	75,429	36,035	189,198	82,447
Total revenue	75,429	36,035	189,198	82,447
Operating Segments [Member] | Asphalt [Member]
Segment Reporting Information [Line Items]
Total revenue	104,862	87,277	203,944	162,485
Total revenue	104,862	87,277	203,944	162,485
Operating Segments [Member] | Paving And Related Services [Member]
Segment Reporting Information [Line Items]
Total revenue	191,049	171,399	390,469	343,346
Total revenue	191,049	171,399	390,469	343,346
Operating Segments [Member] | West Region [Member]
Segment Reporting Information [Line Items]
Total revenue	211,302	142,921	478,432	322,640
Income (loss) from continuing operations before taxes	39,105	19,175	71,646	19,260
Total capital expenditures			25,496	17,912
Total assets	799,319		799,319		383,544
Depreciation, depletion, amortization and accretion	9,155	6,151	23,569	18,443
Total revenue	211,302	142,921	478,432	322,640
Operating Segments [Member] | Central Region [Member]
Segment Reporting Information [Line Items]
Total revenue	126,882	115,527	283,541	244,207
Income (loss) from continuing operations before taxes	30,820	30,710	59,220	49,892
Total capital expenditures			28,485	26,581
Total assets	687,219		687,219		657,421
Depreciation, depletion, amortization and accretion	9,710	8,756	28,061	25,084
Total revenue	126,882	115,527	283,541	244,207
Operating Segments [Member] | East Region [Member]
Segment Reporting Information [Line Items]
Total revenue	56,575	57,815	108,172	111,087
Income (loss) from continuing operations before taxes	11,868	13,167	10,462	10,790
Total capital expenditures			6,590	7,045
Total assets	236,033		236,033		192,486
Depreciation, depletion, amortization and accretion	3,984	3,486	11,272	10,848
Total revenue	56,575	57,815	108,172	111,087
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Income (loss) from continuing operations before taxes	(9,381)	(5,454)	(28,427)	(17,727)
Total capital expenditures			3,673	2,121
Total assets	23,921		23,921		14,343
Depreciation, depletion, amortization and accretion	406	159	1,048	202
Operating Segment and Corporate and Other [Member]
Segment Reporting Information [Line Items]
Income (loss) from continuing operations before taxes	72,412	57,598	112,901	62,215
Segment Reconciling Items [Member]
Segment Reporting Information [Line Items]
Interest expense	22,085	14,531	62,555	42,380
Depreciation, depletion, amortization and accretion	23,255	18,552	63,950	54,577
Other [Member]
Segment Reporting Information [Line Items]
Total revenue	(78,307)	(58,147)	(139,944)	(89,261)
Total revenue	$ (78,307)	$ (58,147)	$ (139,944)	$ (89,261)

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Debt - Schedule of Debt (Detail) (USD $) In Thousands, unless otherwise specified	Sep. 27, 2014	Dec. 28, 2013
Debt Instrument [Line Items]
Revolving credit facility	$ 23,967	$ 26,000
Long-term debt:
Long-term debt, total	1,067,141	662,987
Long-term debt, total	1,067,141	662,987
Current portion of long-term debt	4,220	4,220
Long-term debt	1,062,921	658,767
Credit Facility [Member]
Long-term debt:
Long-term debt, total	414,280	417,016
Long-term debt, total	414,280	417,016
Senior Notes [Member]
Long-term debt:
Long-term debt, total	652,861	245,971
Long-term debt, total	$ 652,861	$ 245,971

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Consolidated Statements of Comprehensive Income (Loss) (Unaudited) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 28,117	$ 22,790	$ (10,750)	$ (33,217)
Other comprehensive (loss) income:
Postretirement curtailment adjustment			(1,346)
Postretirement liability adjustment			2,164
Foreign currency translation adjustment	(1,764)		(1,764)
Other comprehensive loss	(1,764)		(946)
Comprehensive income (loss)	26,353	22,790	(11,696)	(33,217)
Less comprehensive income attributable to the noncontrolling interest	1,243	2,623	919	1,105
Comprehensive income (loss) attributable to member of Summit Materials, LLC	$ 25,110	$ 20,167	$ (12,615)	$ (34,322)

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Goodwill

9 Months Ended

Sep. 27, 2014

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill

3. GOODWILL

Changes in the carrying amount of goodwill, by reportable segment, from December 28, 2013 to September 27, 2014 are summarized as follows:

	West			Central		East		Total
Balance, December 28, 2013	$	54,249		$	72,789	$	—	$	127,038
Acquisitions		237,140			—		26,160		263,300
Foreign currency translation adjustments		(1,071	)		—		—		(1,071	)
Balance, September 27, 2014	$	291,389		$	72,789	$	26,160	$	390,338

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Inventories (Tables)

9 Months Ended

Sep. 27, 2014

Inventory Disclosure [Abstract]

Components of Inventories

Inventories consisted of the following as of September 27, 2014 and December 28, 2013:

	September 27, 2014		December 28, 2013
Aggregate stockpiles	$	79,961	$	70,300
Finished goods		13,083		11,207
Work in process		2,214		2,623
Raw materials		15,879		12,302
Total	$	111,137	$	96,432

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Accounts Receivable, Net - Summary of Accounts Receivable, Net (Detail) (USD $) In Thousands, unless otherwise specified	Sep. 27, 2014	Dec. 28, 2013
Receivables [Abstract]
Trade accounts receivable	$ 168,436	$ 85,188
Retention receivables	11,429	15,966
Receivables from related parties	1,650	202
Accounts receivable	181,515	101,356
Less: Allowance for doubtful accounts	(2,187)	(2,019)
Accounts receivable, net	$ 179,328	$ 99,337

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Related Party Transactions

9 Months Ended

Sep. 27, 2014

Related Party Transactions [Abstract]

Related Party Transactions

13. RELATED PARTY TRANSACTIONS

The Company incurred certain management fees due to Blackstone Management Partners L.L.C. (“BMP”) totaling $1.0 million and $3.3 million during the three and nine months ended September 27, 2014, respectively, and $0.8 million and $2.0 million during the three and nine months ended September 28, 2013, respectively. Under the terms of an agreement with Summit Materials Holdings L.P. and BMP, BMP provides monitoring, advisory and consulting services to the Company. In consideration for these services, the Company pays BMP the greater of $300,000 or 2.0% of the Company’s annual consolidated profit, as defined in the agreement. The management fees paid pursuant to this agreement are included in general and administrative expenses.

BMP also undertakes financial and structural analysis, due diligence investigations, corporate strategy and other advisory services and negotiation assistance related to acquisitions for which the Company pays BMP a transaction fee equal to 1.0% of the aggregate enterprise value of any acquired entity or, if such transaction is structured as an asset purchase or sale, 1.0% of the consideration paid for or received in respect of the assets acquired or disposed. Under the terms of the agreement, BMP is permitted to assign, and has assigned, a portion of the fees to which it is entitled to Silverhawk Summit, L.P. and to certain other equity investors. During the three and nine months ended September 27, 2014, the Company paid BMP $0.7 million and $3.5 million, respectively, under this agreement and paid immaterial amounts to Silverhawk Summit, L.P. and to other equity investors. The acquisition-related fees paid pursuant to this agreement are included in transaction costs.

Blackstone Advisory Partners L.P., an affiliate of The Blackstone Group L.P., served as an initial purchaser of $13.0 million principal amount of the notes issued in January 2014 and $5.75 million principal amount of the notes issued in September 2014 and received compensation in connection therewith.

In addition to the fees paid to BMP pursuant to the agreements described above, the Company reimburses BMP for direct expenses incurred, which were not material in the three and nine months ended September 27, 2014 and September 28, 2013.

Cement sales to companies owned by a noncontrolling member of Continental Cement were approximately $4.7 million and $10.9 million during the three and nine months ended September 27, 2014, respectively, and $4.9 million and $10.0 million during the three and nine months ended September 28, 2013, respectively. Accounts receivables due from the noncontrolling member were $0.5 million and $0.2 million as of September 27, 2014 and December 28, 2013, respectively. In addition, as of December 28, 2013, the Company had accrued interest payments of $0.7 million due to a certain noncontrolling member for a related party note, which the Company paid in the first quarter of 2014. The principal balance on the note was repaid in January 2012.

In the nine months ended September 27, 2014, the Company sold certain assets associated with the production of concrete blocks, including inventory and equipment, to a related party for $2.3 million and sold a ready-mixed concrete plant to a related party in exchange for the related party performing the required site reclamation, estimated at approximately $0.2 million.