SEGMENT INFORMATION - (Tables)

9 Months Ended

Sep. 26, 2020

Segment Reporting Information [Line Items]

Summary of Financial Data for Company's Reportable Business Segments

The following tables display selected financial data for the Company’s reportable business segments as of September 26, 2020 and December 28, 2019 and for the three and nine months ended September 26, 2020 and September 28, 2019:

	Three months ended				Nine months ended
	September 26, 2020		September 28, 2019		September 26, 2020		September 28, 2019
Revenue*:
West	$	390,310	$	366,504	$	919,016	$	848,661
East	234,435		266,587		590,341		596,107
Cement	84,874		98,991		198,461		220,844
Total revenue	$	709,619	$	732,082	$	1,707,818	$	1,665,612

*Intercompany sales are immaterial and the presentation above only reflects sales to external customers.

	Three months ended				Nine months ended
	September 26, 2020		September 28, 2019		September 26, 2020		September 28, 2019
Income from operations before taxes	$	73,156	$	103,839	$	79,597	$	58,998
Interest expense	24,623		28,917		78,049		88,423
Depreciation, depletion and amortization	57,364		54,575		161,912		162,417
Accretion	690		552		1,848		1,723
Loss on debt financings	4,064		—		4,064		14,565
Transaction costs	445		751		1,517		1,449
Non-cash compensation	13,322		4,819		23,119		15,424
Other	4,083		(136)		4,287		(2,628)
Total Adjusted EBITDA	$	177,747	$	193,317	$	354,393	$	340,371
Total Adjusted EBITDA by Segment:
West	$	95,470	$	81,936	$	196,881	$	151,054
East	56,943		76,825		119,900		134,479
Cement	35,086		42,683		63,172		75,537
Corporate and other	(9,752)		(8,127)		(25,560)		(20,699)
Total Adjusted EBITDA	$	177,747	$	193,317	$	354,393	$	340,371

	Nine months ended
	September 26, 2020		September 28, 2019
Purchases of property, plant and equipment
West	$	51,148	$	61,679
East	75,006		61,830
Cement	12,097		15,087
Total reportable segments	138,251		138,596
Corporate and other	1,755		1,166
Total purchases of property, plant and equipment	$	140,006	$	139,762

	Three months ended				Nine months ended
	September 26, 2020		September 28, 2019		September 26, 2020		September 28, 2019
Depreciation, depletion, amortization and accretion:
West	$	23,117	$	23,307	$	67,082	$	70,156
East	22,803		19,668		65,293		59,719
Cement	11,155		11,111		28,425		31,280
Total reportable segments	57,075		54,086		160,800		161,155
Corporate and other	979		1,041		2,960		2,985
Total depreciation, depletion, amortization and accretion	$	58,054	$	55,127	$	163,760	$	164,140

	September 26, 2020		December 28, 2019
Total assets:
West	$	1,540,792	$	1,379,684
East	1,347,883		1,288,835
Cement	868,458		868,528
Total reportable segments	3,757,133		3,537,047
Corporate and other	535,037		530,509
Total	$	4,292,170	$	4,067,556

Summit Materials, LLC

Segment Reporting Information [Line Items]

Summary of Financial Data for Company's Reportable Business Segments

The following tables display selected financial data for the Company’s reportable business segments as of September 26, 2020 and December 28, 2019 and for the three and nine months ended September 26, 2020 and September 28, 2019:

	Three months ended				Nine months ended
	September 26, 2020		September 28, 2019		September 26, 2020		September 28, 2019
Revenue*:
West	$	390,310	$	366,504	$	919,016	$	848,661
East	234,435		266,587		590,341		596,107
Cement	84,874		98,991		198,461		220,844
Total revenue	$	709,619	$	732,082	$	1,707,818	$	1,665,612

*Intercompany sales are immaterial and the presentation above only reflects sales to external customers.

	Three months ended				Nine months ended
	September 26, 2020		September 28, 2019		September 26, 2020		September 28, 2019
Income from operations before taxes	$	73,218	$	103,956	$	79,839	$	59,401
Interest expense	24,561		28,800		77,807		88,020
Depreciation, depletion and amortization	57,364		54,575		161,912		162,417
Accretion	690		552		1,848		1,723
Loss on debt financings	4,064		—		4,064		14,565
Transaction costs	445		751		1,517		1,449
Non-cash compensation	13,322		4,819		23,119		15,424
Other	4,083		(136)		4,287		(2,628)
Total Adjusted EBITDA	$	177,747	$	193,317	$	354,393	$	340,371
Total Adjusted EBITDA by Segment:
West	$	95,470	$	81,936	$	196,881	$	151,054
East	56,943		76,825		119,900		134,479
Cement	35,086		42,683		63,172		75,537
Corporate and other	(9,752)		(8,127)		(25,560)		(20,699)
Total Adjusted EBITDA	$	177,747	$	193,317	$	354,393	$	340,371

	Nine months ended
	September 26, 2020		September 28, 2019
Purchases of property, plant and equipment
West	$	51,148	$	61,679
East	75,006		61,830
Cement	12,097		15,087
Total reportable segments	138,251		138,596
Corporate and other	1,755		1,166
Total purchases of property, plant and equipment	$	140,006	$	139,762

	Three months ended				Nine months ended
	September 26, 2020		September 28, 2019		September 26, 2020		September 28, 2019
Depreciation, depletion, amortization and accretion:
West	$	23,117	$	23,307	$	67,082	$	70,156
East	22,803		19,668		65,293		59,719
Cement	11,155		11,111		28,425		31,280
Total reportable segments	57,075		54,086		160,800		161,155
Corporate and other	979		1,041		2,960		2,985
Total depreciation, depletion, amortization and accretion	$	58,054	$	55,127	$	163,760	$	164,140

	September 26, 2020		December 28, 2019
Total assets:
West	$	1,540,792	$	1,379,684
East	1,347,883		1,288,835
Cement	868,458		868,528
Total reportable segments	3,757,133		3,537,047
Corporate and other	294,137		319,176
Total	$	4,051,270	$	3,856,223