v3.26.1
Operating Segments - Schedule of Adjusted EBITDA is Reconciled with the Consolidated Profit (Loss) Before Taxes (Details) - USD ($)
$ in Thousands
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Schedule of Adjusted EBITDA is Reconciled with the Consolidated Profit (Loss) Before Taxes [Abstract]      
Profit (loss) before taxes $ 2,620,298 $ 2,711,003 $ (259,728)
Share of profit of equity-accounted investees, net of tax (16,897) (2,945) (9,537)
Net finance expense 1,556,276 1,669,763 1,353,405
Depreciation and amortization 2,308,520 2,189,547 2,149,066
Antitrust agreements [1] 182,275 253,731 102,500
Donations and social programs [2] 1,806 22,467 18,166
Impairment of assets [3] 21,148 26,268
Restructuring [4] 33,424 95,556 52,235
Fiscal payments and installments [5] 2,378 81,766
Rio Grande do Sul claim [6] 19,313
Extemporaneous litigation [7] 20,716 61,016
Reversal of tax credits [8] 58,654
Avian influenza [9] 17,092
Tax assessment notice [10] 43,200
Other operating income (expense), net [11] 41,161 32,000 25,510
Elimination 1,325 2,583
Total Adjusted EBITDA for operating segments $ 6,831,397 $ 7,193,196 $ 3,460,468
[1] Refers to the Agreements entered by JBS USA and its subsidiaries as described in Note 19 – Provisions for legal proceedings.
[2] Refers to the donations, substantially composed of the Fundo JBS pela Amazônia.
[3] Refers mainly to the impairment of fixed assets and the impairment of recoverable tax credits.
[4] Refers to multiple restructuring initiatives, primarily those in the indirect subsidiary Pilgrim’s Pride Corporation (PPC), which are registered as Other expenses, as well as other non-significant restructuring projects that are registered as General and administrative expenses.
[5] Refers to the special payment program for installment plans of tax proceedings with exemption from fines and reduction of interest of the indirect subsidiary JBS S.A.
[6] Refers to the claim resulting from flooding that occurred in Rio Grande do Sul in the indirect subsidiary Seara Alimentos Ltda.
[7] Refers to extemporaneous litigation arising from debts of companies acquired by the Group and recognizes these settlement expenses within general and administrative.
[8] Refers to the reversal of ICMS credits on sales operations disallowed in the state of Santa Catarina.
[9] Refers to the impacts related to the avian influenza incurred by the indirect subsidiary Seara Alimentos Ltda.
[10] Refers to tax assessments related to the acquisition of Tyson de México by the indirect subsidiary Pilgrim’s Pride Corporation (PPC) as described in Note 19.3 – Tax and Social Security.
[11] Refers to several adjustments basically in the indirect subsidiary JBS USA’s jurisdiction such as third-party advisory expenses related to acquisitions, insurance recovery, among others.