v3.26.1
Investments in Equity-Accounted Investees, Associates and Joint Venture (Tables)
 12 Months Ended
Dec. 31, 2025
Investments in Equity-Accounted Investees, Associates and Joint Venture [Abstract]  
Schedule of Changes in Investments

Relevant information regarding investments for the year ended December 31, 2025:

 

   Ownership
Interest		   Total
Assets		   Share
capital		   Equity   Net revenue   Net income 
i. Joint venture:                        
Meat Snack Partners do Brasil Ltda.   50%   70,827    4,318    46,605    231,666    17,252 
ii. Associates:                              
JBS Foods Ontario, Inc.   100%   28,281    1    18,750    160,307    1,375 
Birla Societá Agricola Srl   20%   
—
    2,939    9,271    
—
    214 
Mantiqueira Alimentos S.A.   48.5%   416,814    37,735    156,959    429,017    14,418 
Mantiqueira International B.V.   48.5%   96,242    1    
—
    
—
    (2,409)
Schedule of Changes in Investments

Changes in Investments:

 

                   Equity     
   Participation   Balance at
January 1,
2025		   Addition   Profit
distribution		   Changes in
the equity of
investees		   Proportionate
share of
income		   Balance at
December 31,
2025		 
Meat Snack Partners do Brasil Ltda.   50%   19,334    
—
    (7,268)   1,581    9,654    23,301 
JBS Foods Ontario, Inc.   100%   17,372    
—
    
—
    4    1,375    18,751 
Birla Societá Agricola Srl   20%   1,606    
—
    
—
    205    43    1,854 
Mantiqueira Alimentos (1)   48.5%   
—
    117,062    (1,891)   6,710    6,993    128,874 
Mantiqueira International B.V. (2)   48.5%   
—
    
—
    
—
    
—
    (1,168)   (1,168)
Total        38,312    117,062    (9,159)   8,500    16,897    171,612 
               Equity     
   Participation   Balance at
January 1,
2024		   Profit
distribution		   Changes in
the equity of
investees		   Proportionate
share of
income		   Balance at
December 31,
2024		 
Meat Snacks Partners, LLC   50%   38,922    (10,673)   (10,461)   1,546    19,334 
JBS Foods Ontario, Inc.   100%   15,994    
—
    (33)   1,411    17,372 
Birla Societá Agricola Srl   20%   1,685    
—
    (67)   (12)   1,606 
Total        56,601    (10,673)   (10,561)   2,945    38,312 

 

                      Equity        
    Participation     Balance at
January 1,
2022		     Profit
distribution		     Changes in
the equity of
investees		     Proportionate
share of
income		     Balance at
December 31,
2023		  
Meat Snacks Partners, LLC     50 %     40,074       (12,593 )     3,092       8,349       38,922  
JBS Foods Ontario, Inc.     100 %     14,512      
—
       (2 )     1,483       15,994  
Birla Societá Agricola Srl     20 %     1,920      
—
       60       (296 )     1,685  
Total             56,506       (12,593 )     3,150       9,536       56,601  

 

(1)The Company, through its subsidiary JBS Holding, formalized on January 27, 2025, an agreement to acquire 48.5% of the total share capital and 50% of the voting shares of Mantiqueira Alimentos Ltda., a leading company in organic eggs (produced without antibiotics, hormones, and with free-range hens). The transaction received unconditional approval from CADE (Administrative Council for Economic Defense) on February 26, 2025 and was finalized on April 1st, 2025. On December 10, 2025 JBS N.V. received from JBS Participações S.A. 100% of the equity interest held in JBS Holding Ltda., as an in-kind dividend distribution. The transaction did not involve any cash outlay and was recorded at the carrying amount of the investment.
(2)Mantiqueira International was incorporated on August 20, 2025, and is accounted for as a joint venture in which JBS N.V. holds a 48.5% equity interest. On November 14, 2025, JBS N.V., through its direct subsidiary Mantiqueira International and its indirect subsidiary Mantiqueira USA Inc., entered into an agreement to acquire 100% of the equity interests of Hickman’s Egg Ranch, one of the leading egg producers in the United States.