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Consolidated Statements of Cash Flows - USD ($)
$ in Thousands
9 Months Ended
Sep. 30, 2017
Oct. 01, 2016
Cash flow from operating activities:    
Net (loss) income $ 79,055 $ 40,077
Adjustments to reconcile net income to net cash used in operating activities:    
Depreciation, depletion, amortization and accretion 140,634 118,026
Share-based compensation expense 14,148 46,123
Deferred income tax benefit (expense) 4,768 (8,994)
Net gain on asset disposals (6,063) (5,844)
Non-cash loss on debt financings 85  
Other (855) (971)
(Increase) decrease in operating assets, net of acquisitions:    
Accounts receivable, net (98,961) (81,234)
Inventories (12,835) (17,072)
Costs and estimated earnings in excess of billings (31,606) (34,349)
Other current assets 6,043 (2,876)
Deferred tax assets, net (488,852)  
Other assets (3,141) (217)
Increase (decrease) in operating liabilities, net of acquisitions:    
Accounts payable 38,357 23,812
Accrued expenses 3,854 8,948
Billings in excess of costs and estimated earnings 2,386 2,138
Tax receivable agreement liability 490,740  
Other liabilities (5,324) (3,044)
Net cash used in operating activities 132,433 84,523
Cash flow from investing activities:    
Acquisitions, net of cash acquired (371,479) (331,463)
Purchases of property, plant and equipment (147,478) (121,945)
Proceeds from the sale of property, plant and equipment 13,290 16,222
Other 182 1,500
Net cash used for investing activities (505,485) (435,686)
Cash flow from financing activities:    
Proceeds from equity offerings 237,600  
Capital issuance costs (627) (136)
Proceeds from debt issuances 302,000 354,000
Debt issuance costs (5,317) (5,675)
Payments on debt (12,887) (114,254)
Payments on acquisition-related liabilities (22,616) (28,920)
Distributions (109) (9,049)
Other 17,964 105
Net cash provided by financing activities 516,008 196,071
Impact of cash on foreign currency 734 330
Net increase (decrease) in cash 143,690 (154,762)
Cash and cash equivalents-beginning of period 143,392 186,405
Cash and cash equivalents-end of period 287,082 31,643
Summit Materials, LLC    
Cash flow from operating activities:    
Net (loss) income 81,606 40,876
Adjustments to reconcile net income to net cash used in operating activities:    
Depreciation, depletion, amortization and accretion 139,953 117,227
Share-based compensation expense 14,148 46,123
Deferred income tax benefit (expense) 4,768 (8,977)
Net gain on asset disposals (6,063) (5,844)
Non-cash loss on debt financings 85  
Other (855) (971)
(Increase) decrease in operating assets, net of acquisitions:    
Accounts receivable, net (98,961) (81,234)
Inventories (12,835) (17,072)
Costs and estimated earnings in excess of billings (31,606) (34,349)
Other current assets 6,043 (2,876)
Other assets (3,141) (217)
Increase (decrease) in operating liabilities, net of acquisitions:    
Accounts payable 37,705 23,812
Accrued expenses 4,986 8,931
Billings in excess of costs and estimated earnings 2,386 2,138
Other liabilities (5,324) (3,044)
Net cash used in operating activities 132,895 84,523
Cash flow from investing activities:    
Acquisitions, net of cash acquired (371,479) (331,463)
Purchases of property, plant and equipment (147,478) (121,945)
Proceeds from the sale of property, plant and equipment 13,290 16,222
Other 182 1,500
Net cash used for investing activities (505,485) (435,686)
Cash flow from financing activities:    
Capital contributions by member 256,667 113
Capital issuance costs (627) (136)
Proceeds from debt issuances 302,000 354,000
Debt issuance costs (5,317) (5,675)
Payments on debt (12,887) (114,254)
Payments on acquisition-related liabilities (20,116) (26,420)
Distributions (2,609) (27,993)
Other (845) (8)
Net cash provided by financing activities 516,266 179,627
Impact of cash on foreign currency 734 330
Net increase (decrease) in cash 144,410 (171,206)
Cash and cash equivalents-beginning of period 142,672 185,388
Cash and cash equivalents-end of period $ 287,082 $ 14,182