SEGMENT INFORMATION (Tables)

3 Months Ended

Mar. 30, 2024

Segment Reporting Information [Line Items]

Schedule 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 March 30, 2024 and December 30, 2023 and for the three months ended March 30, 2024 and April 1, 2023:

	Three months ended
	March 30, 2024		April 1, 2023
Revenue*:
West	$	304,538	$	250,882
East	268,694		130,389
Cement	231,783		54,117
Total revenue	$	805,015	$	435,388

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

	Three months ended
	March 30, 2024		April 1, 2023
Loss from operations before taxes	$	(78,335)	$	(37,678)
Interest expense	51,892		27,420
Depreciation, depletion and amortization	94,963		50,188
Accretion	1,008		706
Loss on debt financings	5,453		493
Gain on sale of businesses	(14,985)		—
Non-cash compensation	6,720		4,708
Argos USA acquisition and integration costs	61,294		—
Other	(6,785)		(4,636)
Total Adjusted EBITDA	$	121,225	$	41,201
Total Adjusted EBITDA by Segment:
West	$	43,400	$	32,678
East	37,476		18,852
Cement	59,454		10
Corporate and other	(19,105)		(10,339)
Total Adjusted EBITDA	$	121,225	$	41,201

	Three months ended
	March 30, 2024		April 1, 2023
Purchases of property, plant and equipment
West	$	25,844	$	38,174
East	16,224		15,518
Cement	12,036		6,996
Total reportable segments	54,104		60,688
Corporate and other	4,415		2,896
Total purchases of property, plant and equipment	$	58,519	$	63,584

	Three months ended
	March 30, 2024		April 1, 2023
Depreciation, depletion, amortization and accretion:
West	$	30,338	$	26,373
East	23,081		15,535
Cement	40,705		7,998
Total reportable segments	94,124		49,906
Corporate and other	1,847		988
Total depreciation, depletion, amortization and accretion	$	95,971	$	50,894

	March 30, 2024		December 30, 2023
Total assets:
West	$	1,970,633	$	1,837,214
East	1,608,962		1,171,944
Cement	4,032,512		904,508
Total reportable segments	7,612,107		3,913,666
Corporate and other	517,793		1,235,916
Total	$	8,129,900	$	5,149,582

Summit Materials, LLC

Segment Reporting Information [Line Items]

Schedule 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 March 30, 2024 and December 30, 2023 and for the three months ended March 30, 2024 and April 1, 2023:

	Three months ended
	March 30, 2024		April 1, 2023
Revenue*:
West	$	304,538	$	250,882
East	268,694		130,389
Cement	231,783		54,117
Total revenue	$	805,015	$	435,388

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

	Three months ended
	March 30, 2024		April 1, 2023
Loss from operations before taxes	$	(78,526)	$	(37,678)
Interest expense	51,892		27,420
Depreciation, depletion and amortization	94,963		50,188
Accretion	1,008		706
Loss on debt financings	5,453		493
Gain on sale of businesses	(14,985)		—
Non-cash compensation	6,720		4,708
Argos USA acquisition and integration costs	61,294		—
Other	(6,594)		(4,636)
Total Adjusted EBITDA	$	121,225	$	41,201
Total Adjusted EBITDA by Segment:
West	$	43,400	$	32,678
East	37,476		18,852
Cement	59,454		10
Corporate and other	(19,105)		(10,339)
Total Adjusted EBITDA	$	121,225	$	41,201

	Three months ended
	March 30, 2024		April 1, 2023
Purchases of property, plant and equipment
West	$	25,844	$	38,174
East	16,224		15,518
Cement	12,036		6,996
Total reportable segments	54,104		60,688
Corporate and other	4,415		2,896
Total purchases of property, plant and equipment	$	58,519	$	63,584

	Three months ended
	March 30, 2024		April 1, 2023
Depreciation, depletion, amortization and accretion:
West	$	30,338	$	26,373
East	23,081		15,535
Cement	40,705		7,998
Total reportable segments	94,124		49,906
Corporate and other	1,847		988
Total depreciation, depletion, amortization and accretion	$	95,971	$	50,894

	March 30, 2024		December 30, 2023
Total assets:
West	$	1,970,633	$	1,837,214
East	1,608,962		1,171,944
Cement	4,032,512		904,508
Total reportable segments	7,612,107		3,913,666
Corporate and other	633,171		1,298,863
Total	$	8,245,278	$	5,212,529