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Senior Notes' Guarantor and Non-Guarantor Financial Information (Tables) - Summit Materials, LLC
 12 Months Ended
Jan. 02, 2021
Condensed Financial Statements, Captions [Line Items]  
Condensed Consolidating Balance Sheets
100%
OwnedNon-
IssuersGuarantorsGuarantorsEliminationsConsolidated
Assets
Current assets:
Cash and cash equivalents$401,074 $10,287 $10,461 $(3,641)$418,181 
Accounts receivable, net4 230,199 24,384 109 254,696 
Intercompany receivables404,459 1,303,293 — (1,707,752)— 
Cost and estimated earnings in excess of billings— 7,504 1,162 — 8,666 
Inventories— 193,417 6,891 — 200,308 
Other current assets2,840 6,797 1,791 — 11,428 
Total current assets808,377 1,751,497 44,689 (1,711,284)893,279 
Property, plant and equipment, net9,410 1,746,045 94,714 — 1,850,169 
Goodwill— 1,142,083 60,208 — 1,202,291 
Intangible assets, net— 47,852 — — 47,852 
Operating lease right-of-use assets2,615 21,880 4,048 — 28,543 
Other assets4,022,729 207,699 493 (4,175,921)55,000 
Total assets$4,843,131 $4,917,056 $204,152 $(5,887,205)$4,077,134 
Liabilities and Member’s Interest
Current liabilities:
Current portion of debt$6,354 $— $— $— $6,354 
Current portion of acquisition-related liabilities— 7,827 — — 7,827 
Accounts payable3,889 108,805 8,619 109 121,422 
Accrued expenses54,108 106,320 4,014 (3,641)160,801 
Current operating lease liabilities913 6,114 1,161 — 8,188 
Intercompany payables1,215,043 485,401 7,308 (1,707,752)— 
Billings in excess of costs and estimated earnings— 15,508 991 — 16,499 
Total current liabilities1,280,307 729,975 22,093 (1,711,284)321,091 
Long-term debt1,892,347 — — — 1,892,347 
Acquisition-related liabilities— 12,246 — — 12,246 
Noncurrent operating lease liabilities2,567 16,062 2,871 — 21,500 
Other noncurrent liabilities5,142 208,540 117,921 (164,421)167,182 
Total liabilities3,180,363 966,823 142,885 (1,875,705)2,414,366 
Total member's interest1,662,768 3,950,233 61,267 (4,011,500)1,662,768 
Total liabilities and member’s interest$4,843,131 $4,917,056 $204,152 $(5,887,205)$4,077,134 
Condensed Consolidating Balance Sheets
December 28, 2019
 
100%
OwnedNon-
IssuersGuarantorsGuarantorsEliminationsConsolidated
Assets
Current assets:
Cash and cash equivalents$302,474 $5,488 $9,834 $(6,477)$311,319 
Accounts receivable, net— 234,053 19,236 (33)253,256 
Intercompany receivables443,323 942,385 — (1,385,708)— 
Cost and estimated earnings in excess of billings— 12,291 797 — 13,088 
Inventories— 199,794 4,993 — 204,787 
Other current assets1,763 10,308 1,760 — 13,831 
Total current assets747,560 1,404,319 36,620 (1,392,218)796,281 
Property, plant and equipment, net11,602 1,674,443 61,404 — 1,747,449 
Goodwill— 1,142,063 58,636 — 1,200,699 
Intangible assets, net— 23,498 — — 23,498 
Operating lease right-of-use assets3,316 24,551 4,910 — 32,777 
Other assets3,596,161 168,314 734 (3,709,690)55,519 
Total assets$4,358,639 $4,437,188 $162,304 $(5,101,908)$3,856,223 
Liabilities and Member’s Interest
Current liabilities:
Current portion of debt$7,942 $— $— $— $7,942 
Current portion of acquisition-related liabilities— 30,200 — — 30,200 
Accounts payable4,588 103,812 8,603 (33)116,970 
Accrued expenses51,043 72,970 2,701 (6,477)120,237 
Current operating lease liabilities764 6,571 1,092 — 8,427 
Intercompany payables922,356 447,827 15,525 (1,385,708)— 
Billings in excess of costs and estimated earnings— 12,183 1,681 — 13,864 
Total current liabilities986,693 673,563 29,602 (1,392,218)297,640 
Long-term debt1,851,057 — — — 1,851,057 
Acquisition-related liabilities— 17,666 — — 17,666 
Noncurrent operating lease liabilities3,480 18,047 3,854 — 25,381 
Other noncurrent liabilities4,259 203,919 80,169 (137,018)151,329 
Total liabilities2,845,489 913,195 113,625 (1,529,236)2,343,073 
Total member's interest1,513,150 3,523,993 48,679 (3,572,672)1,513,150 
Total liabilities and member’s interest$4,358,639 $4,437,188 $162,304 $(5,101,908)$3,856,223 
Condensed Consolidating Statements of Operations and Comprehensive Loss
100%
OwnedNon-
IssuersGuarantorsGuarantorsEliminationsConsolidated
Revenue$— $2,259,865 $89,752 $(17,166)$2,332,451 
Cost of revenue (excluding items shown separately below)— 1,542,586 58,576 (17,166)1,583,996 
General and administrative expenses72,504 217,897 11,561 — 301,962 
Depreciation, depletion, amortization and accretion3,983 210,038 7,299 — 221,320 
Operating (loss) income(76,487)289,344 12,316 — 225,173 
Other (income) loss, net(328,914)(2,473)(198)331,667 82 
Interest expense (income)130,176 (31,402)4,517 — 103,291 
Income from operation before taxes122,251 323,219 7,997 (331,667)121,800 
Income tax expense (benefit)1,514 (4,737)4,286 — 1,063 
Net income attributable to Summit LLC$120,737 $327,956 $3,711 $(331,667)$120,737 
Comprehensive income (loss) attributable to member of Summit Materials, LLC$123,125 $330,185 $(906)$(329,279)$123,125 
Condensed Consolidating Statements of Operations and Comprehensive Income
Year ended December 28, 2019
 
100%
OwnedNon-
IssuersGuarantorsGuarantorsEliminationsConsolidated
Revenue$— $2,139,457 $94,879 $(12,196)$2,222,140 
Cost of revenue (excluding items shown separately below)— 1,473,124 65,404 (12,196)1,526,332 
General and administrative expenses58,099 195,683 11,366 — 265,148 
Depreciation, depletion, amortization and accretion3,997 207,277 5,828 — 217,102 
Operating (loss) income(62,096)263,373 12,281 — 213,558 
Other (income) loss, net(279,517)(8,767)(790)291,662 2,588 
Interest expense (income)127,734 (16,561)4,815 — 115,988 
Income from operation before taxes89,687 288,701 8,256 (291,662)94,982 
Income tax expense1,090 3,377 1,918 — 6,385 
Net income attributable to Summit LLC$88,597 $285,324 $6,338 $(291,662)$88,597 
Comprehensive income attributable to member of Summit Materials, LLC$91,242 $287,395 $1,622 $(289,017)$91,242 
Condensed Consolidating Statements of Operations and Comprehensive Income
Year ended December 29, 2018
100%
OwnedNon-
IssuersGuarantorsGuarantorsEliminationsConsolidated
Revenue$— $2,018,428 $88,658 $(6,084)$2,101,002 
Cost of revenue (excluding items shown separately below)— 1,416,222 65,641 (6,084)1,475,779 
General and administrative expenses62,376 184,917 10,554 — 257,847 
Depreciation, depletion, amortization and accretion2,622 197,406 4,882 — 204,910 
Operating (loss) income(64,998)219,883 7,581 — 162,466 
Other (income) loss, net(249,204)(14,643)823 247,657 (15,367)
Interest expense118,857 (7,818)4,792 — 115,831 
Gain on sale of business— (12,108)— — (12,108)
Income from continuing operations before taxes65,349 254,452 1,966 (247,657)74,110 
Income tax (benefit) expense1,512 8,226 535 — 10,273 
Net income attributable to member of Summit Materials, LLC$63,837 $246,226 $1,431 $(247,657)$63,837 
Comprehensive income attributable to member of Summit Materials, LLC$57,356 $243,359 $10,779 $(254,138)$57,356 
Condensed Consolidating Statements of Cash Flows
100%
OwnedNon-
IssuersGuarantorsGuarantorsEliminationsConsolidated
Net cash (used in) provided by operating activities$(135,895)$502,595 $42,169 $— $408,869 
Cash flow from investing activities:
Acquisitions, net of cash acquired— (92,085)(31,392)— (123,477)
Purchase of property, plant and equipment(2,150)(173,228)(1,871)— (177,249)
Proceeds from the sale of property, plant, and equipment— 13,935 83 — 14,018 
Other— 1,121 — — 1,121 
Net cash used for investing activities(2,150)(250,257)(33,180)— (285,587)
Cash flow from financing activities:
Proceeds from investment by member(91,142)87,925 4,260 — 1,043 
Net proceeds from debt issuance700,000 — — — 700,000 
Loans received from and payments made on loans from other Summit Companies298,656 (288,711)(12,781)2,836 — 
Payments on long-term debt(657,942)(15,911)(192)— (674,045)
Payments on acquisition-related liabilities— (30,757)— — (30,757)
Debt issuance costs(9,605)— — — (9,605)
Distributions from partnership(2,500)— — — (2,500)
Other(822)(85)— — (907)
Net cash provided by (used in) financing activities236,645 (247,539)(8,713)2,836 (16,771)
Impact of cash on foreign currency— — 351 — 351 
Net increase in cash98,600 4,799 627 2,836 106,862 
Cash — Beginning of period302,474 5,488 9,834 (6,477)311,319 
Cash — End of period$401,074 $10,287 $10,461 $(3,641)$418,181 
Condensed Consolidating Statements of Cash Flows
For the year ended December 28, 2019
 
100%
OwnedNon-
IssuersGuarantorsGuarantorsEliminationsConsolidated
Net cash (used in) provided by operating activities$(112,019)$431,323 $17,880 $— $337,184 
Cash flow from investing activities:
Acquisitions, net of cash acquired— (5,392)— — (5,392)
Purchase of property, plant and equipment(2,513)(163,652)(11,330)— (177,495)
Proceeds from the sale of property, plant, and equipment— 21,083 90 — 21,173 
Proceeds from the sale of a business— 21,564 — — 21,564 
Other— (1,095)— — (1,095)
Net cash used for investing activities(2,513)(149,056)(11,240)— (162,809)
Cash flow from financing activities:
Proceeds from investment by member(21,614)40,690 — — 19,076 
Net proceeds from debt issuance300,000 — — — 300,000 
Loans received from and payments made on loans from other Summit Companies287,029 (280,836)(4,586)(1,607)— 
Payments on long-term debt(256,354)(13,650)(225)— (270,229)
Payments on acquisition-related liabilities— (31,383)— — (31,383)
Financing costs(6,312)— — — (6,312)
Distributions from partnership(2,500)— — — (2,500)
Other(462)(40)— — (502)
Net cash provided by (used in) financing activities299,787 (285,219)(4,811)(1,607)8,150 
Impact of cash on foreign currency— — 286 — 286 
Net increase (decrease) in cash185,255 (2,952)2,115 (1,607)182,811 
Cash — Beginning of period117,219 8,440 7,719 (4,870)128,508 
Cash — End of period$302,474 $5,488 $9,834 $(6,477)$311,319 
Condensed Consolidating Statements of Cash Flows
For the year ended December 29, 2018
 
100%
OwnedNon-
IssuersGuarantorsGuarantorsEliminationsConsolidated
Net cash (used in) provided by operating activities$(142,315)$340,401 $11,282 $— $209,368 
Cash flow from investing activities:
Acquisitions, net of cash acquired— (246,017)— — (246,017)
Purchase of property, plant and equipment(7,607)(188,435)(24,643)— (220,685)
Proceeds from the sale of property, plant, and equipment— 21,263 372 — 21,635 
Proceeds from the sale of a business— 21,564 — — 21,564 
Other— 3,804 — — 3,804 
Net cash used for investing activities(7,607)(387,821)(24,271)— (419,699)
Cash flow from financing activities:
Proceeds from investment by member(146,533)162,148 — — 15,615 
Net proceeds from debt issuance64,500 — — — 64,500 
Loans received from and payments made on loans from other Summit Companies51,696 (65,845)6,647 7,502 — 
Payments on long-term debt(69,265)(15,662)(115)— (85,042)
Payments on acquisition-related liabilities— (34,004)— — (34,004)
Financing costs(550)— — — (550)
Distributions from partnership(2,569)— — — (2,569)
Other(879)(1,031)(33)— (1,943)
Net cash provided by financing activities(103,600)45,606 6,499 7,502 (43,993)
Impact of cash on foreign currency— — (724)— (724)
Net (decrease) increase in cash(253,522)(1,814)(7,214)7,502 (255,048)
Cash — Beginning of period370,741 10,254 14,933 (12,372)383,556 
Cash — End of period$117,219 $8,440 $7,719 $(4,870)$128,508