v3.22.4
Senior Notes' Guarantor and Non-Guarantor Financial Information - Schedule of Condensed Consolidating Balance Sheets (Details) - USD ($)
$ in Thousands
Dec. 31, 2022
Jan. 01, 2022
Jan. 02, 2021
Dec. 28, 2019
Current assets:        
Cash and cash equivalents $ 520,451 $ 380,961    
Accounts receivable, net 256,669 287,226    
Costs and estimated earnings in excess of billings 6,510 7,600    
Inventories 212,491 180,760    
Other current assets 20,787 11,827    
Total current assets 1,018,376 869,610    
Property, plant and equipment, net 1,813,702 1,842,908    
Goodwill 1,132,546 1,163,750 $ 1,201,291  
Intangible assets, net 71,384 69,396    
Operating lease right-of-use assets 37,889 30,150    
Other assets 44,809 58,745    
Total assets 4,255,692 4,239,125 4,308,011  
Current liabilities:        
Current portion of debt 5,096 6,354    
Current portion of acquisition-related liabilities 13,718 13,110    
Accounts payable 104,031 128,232    
Accrued expenses 119,967 147,476    
Current operating lease liabilities 7,296 6,497    
Billings in excess of costs and estimated earnings 5,739 7,401    
Total current liabilities 255,847 309,070    
Long-term debt 1,488,569 1,591,019    
Acquisition-related liabilities 29,051 33,369    
Noncurrent operating lease liabilities 35,737 28,880    
Other noncurrent liabilities 106,686 127,027    
Total liabilities 2,243,702 2,415,913    
Total liabilities and stockholders' equity / member's interest 4,255,692 4,239,125    
Summit Materials, LLC        
Current assets:        
Cash and cash equivalents 520,451 380,961    
Accounts receivable, net 256,669 287,226    
Intercompany receivables 0 0    
Costs and estimated earnings in excess of billings 6,510 7,600    
Inventories 212,491 180,760    
Other current assets 22,255 13,063    
Other current assets 20,787 11,827    
Total current assets 1,018,376 869,610    
Property, plant and equipment, net 1,813,702 1,842,908    
Goodwill 1,133,546 1,164,750 1,202,291  
Intangible assets, net 71,384 69,396    
Operating lease right-of-use assets 37,889 30,150    
Other assets 44,809 58,745    
Total assets 4,119,706 4,035,559 4,077,134  
Current liabilities:        
Current portion of debt 5,096 6,354    
Current portion of acquisition-related liabilities 13,718 13,110    
Accounts payable 104,430 128,843    
Accrued expenses 120,708 148,136    
Current operating lease liabilities 7,296 6,497    
Intercompany payables 0 0    
Billings in excess of costs and estimated earnings 5,739 7,401    
Total current liabilities 256,987 310,341    
Long-term debt 1,488,569 1,591,019    
Acquisition-related liabilities 29,051 33,369    
Noncurrent operating lease liabilities 35,737 28,880    
Other noncurrent liabilities 166,212 187,006    
Total liabilities 1,976,556 2,150,615    
Total member's interest 2,143,150 1,884,944 $ 1,662,768 $ 1,513,150
Total liabilities and stockholders' equity / member's interest 4,119,706 4,035,559    
Summit Materials, LLC | Eliminations        
Current assets:        
Cash and cash equivalents (7,018) (4,684)    
Accounts receivable, net (25) 59    
Intercompany receivables (2,267,134) (2,113,528)    
Costs and estimated earnings in excess of billings 0 0    
Inventories 0 0    
Other current assets 0 0    
Total current assets (2,274,177) (2,118,153)    
Property, plant and equipment, net 0 0    
Goodwill 0 0    
Intangible assets, net 0 0    
Operating lease right-of-use assets 0 0    
Other assets (4,760,543) (4,579,370)    
Total assets (7,034,720) (6,697,523)    
Current liabilities:        
Current portion of debt 0 0    
Current portion of acquisition-related liabilities 0 0    
Accounts payable (25) 59    
Accrued expenses (7,018) (4,684)    
Current operating lease liabilities 0 0    
Intercompany payables (2,267,134) (2,113,528)    
Billings in excess of costs and estimated earnings 0 0    
Total current liabilities (2,274,177) (2,118,153)    
Long-term debt 0 0    
Acquisition-related liabilities 0 0    
Noncurrent operating lease liabilities 0 0    
Other noncurrent liabilities (164,421) (164,421)    
Total liabilities (2,438,598) (2,282,574)    
Total member's interest (4,596,122) (4,414,949)    
Total liabilities and stockholders' equity / member's interest (7,034,720) (6,697,523)    
Issuers | Summit Materials, LLC | Reportable Legal Entities        
Current assets:        
Cash and cash equivalents 498,307 365,044    
Accounts receivable, net 1,528 94    
Intercompany receivables 329,744 366,619    
Costs and estimated earnings in excess of billings 0 0    
Inventories 0 0    
Other current assets 4,755 3,036    
Total current assets 834,334 734,793    
Property, plant and equipment, net 21,306 10,013    
Goodwill 0 0    
Intangible assets, net 0 0    
Operating lease right-of-use assets 4,665 5,612    
Other assets 4,599,488 4,417,039    
Total assets 5,459,793 5,167,457    
Current liabilities:        
Current portion of debt 5,096 6,354    
Current portion of acquisition-related liabilities 0 0    
Accounts payable 3,553 6,284    
Accrued expenses 54,417 55,440    
Current operating lease liabilities 921 780    
Intercompany payables 1,750,352 1,607,816    
Billings in excess of costs and estimated earnings 0 0    
Total current liabilities 1,814,339 1,676,674    
Long-term debt 1,488,569 1,591,019    
Acquisition-related liabilities 0 0    
Noncurrent operating lease liabilities 8,726 9,647    
Other noncurrent liabilities 5,009 5,173    
Total liabilities 3,316,643 3,282,513    
Total member's interest 2,143,150 1,884,944    
Total liabilities and stockholders' equity / member's interest 5,459,793 5,167,457    
100% Owned Guarantors | Summit Materials, LLC | Reportable Legal Entities        
Current assets:        
Cash and cash equivalents 2,864 2,264    
Accounts receivable, net 233,039 264,888    
Intercompany receivables 1,937,390 1,746,909    
Costs and estimated earnings in excess of billings 5,861 6,942    
Inventories 206,418 175,211    
Other current assets 16,341 8,920    
Total current assets 2,401,913 2,205,134    
Property, plant and equipment, net 1,710,972 1,742,721    
Goodwill 1,076,935 1,104,019    
Intangible assets, net 66,972 64,466    
Operating lease right-of-use assets 28,310 19,693    
Other assets 204,644 220,500    
Total assets 5,489,746 5,356,533    
Current liabilities:        
Current portion of debt 0 0    
Current portion of acquisition-related liabilities 13,718 13,110    
Accounts payable 93,096 114,405    
Accrued expenses 70,433 94,858    
Current operating lease liabilities 5,637 5,053    
Intercompany payables 513,494 502,334    
Billings in excess of costs and estimated earnings 4,956 6,960    
Total current liabilities 701,334 736,720    
Long-term debt 0 0    
Acquisition-related liabilities 29,051 33,369    
Noncurrent operating lease liabilities 22,871 15,101    
Other noncurrent liabilities 208,185 227,348    
Total liabilities 961,441 1,012,538    
Total member's interest 4,528,305 4,343,995    
Total liabilities and stockholders' equity / member's interest 5,489,746 5,356,533    
Non-Guarantors | Summit Materials, LLC | Reportable Legal Entities        
Current assets:        
Cash and cash equivalents 26,298 18,337    
Accounts receivable, net 22,127 22,185    
Intercompany receivables 0 0    
Costs and estimated earnings in excess of billings 649 658    
Inventories 6,073 5,549    
Other current assets 1,159 1,107    
Total current assets 56,306 47,836    
Property, plant and equipment, net 81,424 90,174    
Goodwill 56,611 60,731    
Intangible assets, net 4,412 4,930    
Operating lease right-of-use assets 4,914 4,845    
Other assets 1,220 576    
Total assets 204,887 209,092    
Current liabilities:        
Current portion of debt 0 0    
Current portion of acquisition-related liabilities 0 0    
Accounts payable 7,806 8,095    
Accrued expenses 2,876 2,522    
Current operating lease liabilities 738 664    
Intercompany payables 3,288 3,378    
Billings in excess of costs and estimated earnings 783 441    
Total current liabilities 15,491 15,100    
Long-term debt 0 0    
Acquisition-related liabilities 0 0    
Noncurrent operating lease liabilities 4,140 4,132    
Other noncurrent liabilities 117,439 118,906    
Total liabilities 137,070 138,138    
Total member's interest 67,817 70,954    
Total liabilities and stockholders' equity / member's interest $ 204,887 $ 209,092