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REVENUE RECOGNITION (Tables)
3 Months Ended
Mar. 30, 2024
Revenue from External Customer [Line Items]  
Schedule of Revenue by Product
Revenue by product for the three months ended March 30, 2024 and April 1, 2023 is as follows:
 Three months ended
 March 30, 2024April 1, 2023
Revenue by product*:  
Aggregates$145,511 $143,653 
Cement224,097 49,013 
Ready-mix concrete312,047 138,778 
Asphalt27,985 26,635 
Paving and related services40,922 27,184 
Other54,453 50,125 
Total revenue$805,015 $435,388 
*Revenue from liquid asphalt terminals is included in asphalt revenue.
Schedule of Accounts Receivable, Net
Accounts receivable, net consisted of the following as of March 30, 2024 and December 30, 2023: 
 March 30, 2024December 30, 2023
Trade accounts receivable$441,049 $228,697 
Construction contract receivables15,110 51,567 
Retention receivables10,649 13,541 
Receivables from related parties518 — 
Accounts receivable467,326 293,805 
Less: Allowance for doubtful accounts(12,676)(6,553)
Accounts receivable, net$454,650 $287,252 
Summit Materials, LLC  
Revenue from External Customer [Line Items]  
Schedule of Revenue by Product
Revenue by product for the three months ended March 30, 2024 and April 1, 2023 is as follows:
 Three months ended
 March 30, 2024April 1, 2023
Revenue by product*:  
Aggregates$145,511 $143,653 
Cement224,097 49,013 
Ready-mix concrete312,047 138,778 
Asphalt27,985 26,635 
Paving and related services40,922 27,184 
Other54,453 50,125 
Total revenue$805,015 $435,388 
*Revenue from liquid asphalt terminals is included in asphalt revenue.
Schedule of Accounts Receivable, Net
Accounts receivable, net consisted of the following as of March 30, 2024 and December 30, 2023:
 
 March 30, 2024December 30, 2023
Trade accounts receivable$441,198 $228,697 
Construction contract receivables15,110 51,567 
Retention receivables10,649 13,541 
Receivables from related parties518 — 
Accounts receivable467,475 293,805 
Less: Allowance for doubtful accounts(12,676)(6,553)
Accounts receivable, net$454,799 $287,252