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STOCKHOLDERS' EQUITY/MEMBERS' INTEREST
 3 Months Ended
Mar. 28, 2020
Schedule of Capitalization, Equity [Line Items]  
STOCKHOLDERS' EQUITY
STOCKHOLDERS’ EQUITY
During 2020 and 2019, certain limited partners of Summit Holdings exchanged their LP Units for shares of Class A common stock of Summit Inc. The following table summarizes the changes in our ownership of Summit Holdings:
 
Summit Inc.
Shares (Class A)
 
LP Units
 
Total
 
Summit Inc.
Ownership
Percentage
Balance — December 28, 2019
113,309,385

 
3,249,657

 
116,559,042

 
97.2
%
Exchanges during period
196,542

 
(196,542
)
 
—

 
 
Stock option exercises
13,335

 
—

 
13,335

 
 
Other equity transactions
591,335

 
—

 
591,335

 
 
Balance — March 28, 2020
114,110,597

 
3,053,115

 
117,163,712

 
97.4
%
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance — December 29, 2018
111,658,927

 
3,435,518

 
115,094,445

 
97.0
%
Exchanges during period
17,500

 
(17,500
)
 
—

 
 
Other equity transactions
391,104

 
—

 
391,104

 
 
Balance — March 30, 2019
112,067,531

 
3,418,018

 
115,485,549

 
97.0
%

 
As a result of the Reorganization, Summit Inc. is Summit Holdings’ primary beneficiary and thus consolidates Summit Holdings in its consolidated financial statements with a corresponding noncontrolling interest reclassification, which was 2.6% and 2.8% as of March 28, 2020 and December 28, 2019, respectively.
 
Accumulated other comprehensive income (loss) —The changes in each component of accumulated other comprehensive income (loss) consisted of the following:
 
Change in
 retirement plans
 
Foreign currency
 translation
 adjustments
 
Cash flow hedge
 adjustments
 
Accumulated
 other
 comprehensive
 income (loss)
Balance — December 28, 2019
$
2,171

 
$
1,277

 
$
—

 
$
3,448

Foreign currency translation adjustment, net of tax
—

 
(6,093
)
 
—

 
(6,093
)
Balance - Balance — March 28, 2020
$
2,171

 
$
(4,816
)
 
$
—

 
$
(2,645
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance — December 29, 2018
$
3,573

 
$
(2,147
)
 
$
1,255

 
$
2,681

Foreign currency translation adjustment, net of tax
—

 
1,704

 
—

 
1,704

Loss on cash flow hedges, net of tax
—

 
—

 
(120
)
 
(120
)
Balance — March 30, 2019
$
3,573

 
$
(443
)
 
$
1,135

 
$
4,265
Summit Materials, LLC  
Schedule of Capitalization, Equity [Line Items]  
MEMBERS' INTEREST MEMBERS’ INTEREST
 
Accumulated other comprehensive income (loss) —The changes in each component of accumulated other comprehensive income (loss) consisted of the following:
 
 
 
 
 
 
 
 
 
Accumulated
 
 
 
 
Foreign currency
 
 
 
other
 
 
Change in
 
translation
 
Cash flow hedge
 
comprehensive
 
 
retirement plans
 
adjustments
 
adjustments
 
(loss) income
Balance — December 28, 2019
 
$
(6,317
)
 
$
(14,654
)
 
$
—

 
$
(20,971
)
Foreign currency translation adjustment
 
—

 
(8,359
)
 
—

 
(8,359
)
Balance — March 28, 2020
 
$
(6,317
)
 
$
(23,013
)
 
$
—

 
$
(29,330
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance — December 29, 2018
 
$
(4,392
)
 
$
(19,370
)
 
$
146

 
$
(23,616
)
Foreign currency translation adjustment
 
—

 
2,358

 
—

 
2,358

Loss on cash flow hedges
 
—

 
—

 
(166
)
 
(166
)
Balance — March 30, 2019
 
$
(4,392
)
 
$
(17,012
)
 
$
(20
)
 
$
(21,424
)