SEGMENT INFORMATION - (Tables)

6 Months Ended

Jul. 01, 2023

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 July 1, 2023 and December 31, 2022 and for the three and six months ended July 1, 2023 and July 2, 2022:

	Three months ended				Six months ended
	July 1, 2023		July 2, 2022		July 1, 2023		July 2, 2022
Revenue*:
West	$	430,738	$	383,750	$	681,620	$	635,982
East	186,537		209,153		316,926		331,643
Cement	111,875		93,651		165,992		139,876
Total revenue	$	729,150	$	686,554	$	1,164,538	$	1,107,501

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

	Three months ended				Six months ended
	July 1, 2023		July 2, 2022		July 1, 2023		July 2, 2022
Income from operations before taxes	$	107,209	$	246,713	$	69,531	$	207,170
Interest expense	27,902		20,599		55,322		40,748
Depreciation, depletion and amortization	54,042		46,455		104,230		96,934
Accretion	745		702		1,451		1,416
Loss on debt financings	—		—		493		—
Tax receivable agreement expense	—		954		—		954
Gain on sale of businesses	—		(156,053)		—		(170,258)
Non-cash compensation	5,216		4,734		9,924		10,156
Other	(3,369)		(70)		(8,005)		177
Total Adjusted EBITDA	$	191,745	$	164,034	$	232,946	$	187,297
Total Adjusted EBITDA by Segment:
West	$	104,517	$	84,644	$	137,195	$	117,336
East	47,617		46,694		66,469		54,830
Cement	52,872		43,241		52,882		37,422
Corporate and other	(13,261)		(10,545)		(23,600)		(22,291)
Total Adjusted EBITDA	$	191,745	$	164,034	$	232,946	$	187,297

	Six months ended
	July 1, 2023		July 2, 2022
Purchases of property, plant and equipment
West	$	70,687	$	58,137
East	30,378		45,910
Cement	19,477		19,875
Total reportable segments	120,542		123,922
Corporate and other	6,351		5,658
Total purchases of property, plant and equipment	$	126,893	$	129,580

	Three months ended				Six months ended
	July 1, 2023		July 2, 2022		July 1, 2023		July 2, 2022
Depreciation, depletion, amortization and accretion:
West	$	28,144	$	22,012	$	54,517	$	46,587
East	15,718		14,915		31,253		33,210
Cement	9,891		9,460		17,889		17,034
Total reportable segments	53,753		46,387		103,659		96,831
Corporate and other	1,034		770		2,022		1,519
Total depreciation, depletion, amortization and accretion	$	54,787	$	47,157	$	105,681	$	98,350

	July 1, 2023		December 31, 2022
Total assets:
West	$	1,919,824	$	1,565,776
East	1,181,536		1,151,223
Cement	924,766		873,604
Total reportable segments	4,026,126		3,590,603
Corporate and other	369,361		665,089
Total	$	4,395,487	$	4,255,692

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 July 1, 2023 and December 31, 2022 and for the three and six months ended July 1, 2023 and July 2, 2022:

	Three months ended				Six months ended
	July 1, 2023		July 2, 2022		July 1, 2023		July 2, 2022
Revenue*:
West	$	430,738	$	383,750	$	681,620	$	635,982
East	186,537		209,153		316,926		331,643
Cement	111,875		93,651		165,992		139,876
Total revenue	$	729,150	$	686,554	$	1,164,538	$	1,107,501

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

	Three months ended				Six months ended
	July 1, 2023		July 2, 2022		July 1, 2023		July 2, 2022
Income from operations before taxes	$	107,209	$	247,667	$	69,531	$	208,124
Interest expense	27,902		20,599		55,322		40,748
Depreciation, depletion and amortization	54,042		46,455		104,230		96,934
Accretion	745		702		1,451		1,416
Loss on debt financings	—		—		493		—
Gain on sale of businesses	—		(156,053)		—		(170,258)
Non-cash compensation	5,216		4,734		9,924		10,156
Other	(3,369)		(70)		(8,005)		177
Total Adjusted EBITDA	$	191,745	$	164,034	$	232,946	$	187,297
Total Adjusted EBITDA by Segment:
West	$	104,517	$	84,644	$	137,195	$	117,336
East	47,617		46,694		66,469		54,830
Cement	52,872		43,241		52,882		37,422
Corporate and other	(13,261)		(10,545)		(23,600)		(22,291)
Total Adjusted EBITDA	$	191,745	$	164,034	$	232,946	$	187,297

	Six months ended
	July 1, 2023		July 2, 2022
Purchases of property, plant and equipment
West	$	70,687	$	58,137
East	30,378		45,910
Cement	19,477		19,875
Total reportable segments	120,542		123,922
Corporate and other	6,351		5,658
Total purchases of property, plant and equipment	$	126,893	$	129,580

	Three months ended				Six months ended
	July 1, 2023		July 2, 2022		July 1, 2023		July 2, 2022
Depreciation, depletion, amortization and accretion:
West	$	28,144	$	22,012	$	54,517	$	46,587
East	15,718		14,915		31,253		33,210
Cement	9,891		9,460		17,889		17,034
Total reportable segments	53,753		46,387		103,659		96,831
Corporate and other	1,034		770		2,022		1,519
Total depreciation, depletion, amortization and accretion	$	54,787	$	47,157	$	105,681	$	98,350

	July 1, 2023		December 31, 2022
Total assets:
West	$	1,919,824	$	1,565,776
East	1,181,536		1,151,223
Cement	924,766		873,604
Total reportable segments	4,026,126		3,590,603
Corporate and other	243,544		529,103
Total	$	4,269,670	$	4,119,706