| Schedule of Property, Plant and Equipment and Depreciation |
As of December 31, 2025 the Group has
entered several purchase commitments for machinery and equipment, vehicles and construction in progress in the amount of US$723,977 (US$281,548
as of December 31, 2024).
| | |
| |
| | |
| | |
Net amount | |
| | |
Useful life | |
Cost | | |
Accumulated depreciation | | |
December 31, 2025 | | |
December 31, 2024 | |
| Buildings | |
5 to 60 years | |
| 6,855,470 | | |
| (2,362,872 | ) | |
| 4,492,598 | | |
| 3,991,581 | |
| Land | |
— | |
| 1,172,513 | | |
| — | | |
| 1,172,513 | | |
| 1,060,288 | |
| Machinery and equipment | |
3 to 30 years | |
| 10,473,827 | | |
| (6,027,805 | ) | |
| 4,446,022 | | |
| 4,038,196 | |
| Facilities | |
10 to 30 years | |
| 1,336,143 | | |
| (468,166 | ) | |
| 867,977 | | |
| 682,348 | |
| Computer equipment | |
2 to 15 years | |
| 568,098 | | |
| (373,379 | ) | |
| 194,719 | | |
| 187,164 | |
| Vehicles (land and air) | |
3 to 35 years | |
| 593,539 | | |
| (221,720 | ) | |
| 371,819 | | |
| 275,582 | |
| Construction in progress | |
— | |
| 1,697,271 | | |
| — | | |
| 1,697,271 | | |
| 1,238,785 | |
| Others | |
2 to 25 years | |
| 980,004 | | |
| (577,265 | ) | |
| 402,739 | | |
| 306,936 | |
| | |
| |
| 23,676,865 | | |
| (10,031,207 | ) | |
| 13,645,658 | | |
| 11,780,880 | |
|
| Schedule of Property, Plant and Equipment and Depreciation |
Changes in property, plant and equipment:
| | |
Balance at
January 1,
2025 | | |
Additions
net of
transfers (1) (2) | | |
Disposals | | |
Depreciation | | |
Exchange
rate variation | | |
Balance at
December 31,
2025 | |
| Buildings | |
| 3,991,581 | | |
| 519,922 | | |
| (4,663 | ) | |
| (255,852 | ) | |
| 241,610 | | |
| 4,492,598 | |
| Land | |
| 1,060,288 | | |
| 27,521 | | |
| (9,562 | ) | |
| — | | |
| 94,266 | | |
| 1,172,513 | |
| Machinery and equipment | |
| 4,038,196 | | |
| 866,616 | | |
| (20,622 | ) | |
| (666,651 | ) | |
| 228,483 | | |
| 4,446,022 | |
| Facilities | |
| 682,348 | | |
| 159,213 | | |
| (4,087 | ) | |
| (55,755 | ) | |
| 86,258 | | |
| 867,977 | |
| Computer equipment | |
| 187,164 | | |
| 70,265 | | |
| (1,942 | ) | |
| (69,754 | ) | |
| 8,986 | | |
| 194,719 | |
| Vehicles (land and air) | |
| 275,582 | | |
| 143,678 | | |
| (15,914 | ) | |
| (54,161 | ) | |
| 22,634 | | |
| 371,819 | |
| Construction in progress | |
| 1,238,785 | | |
| 367,957 | | |
| (6,011 | ) | |
| — | | |
| 96,540 | | |
| 1,697,271 | |
| Other | |
| 306,936 | | |
| 146,943 | | |
| (11,045 | ) | |
| (61,091 | ) | |
| 20,996 | | |
| 402,739 | |
| | |
| 11,780,880 | | |
| 2,302,115 | | |
| (73,846 | ) | |
| (1,163,264 | ) | |
| 799,773 | | |
| 13,645,658 | |
| | |
Balance at
January 1,
2024 | | |
Acquired in
business
combination | | |
Additions
net of
transfers (1) | | |
Disposals | | |
Depreciation | | |
Exchange rate
variation | | |
Balance at
December 31,
2024 | |
| Buildings | |
| 4,314,249 | | |
| 656 | | |
| 389,071 | | |
| (13,426 | ) | |
| (249,719 | ) | |
| (449,250 | ) | |
| 3,991,581 | |
| Land | |
| 1,200,635 | | |
| 887 | | |
| 44,368 | | |
| (4,535 | ) | |
| — | | |
| (181,067 | ) | |
| 1,060,288 | |
| Machinery and equipment | |
| 4,310,590 | | |
| 1,387 | | |
| 773,330 | | |
| (26,273 | ) | |
| (651,884 | ) | |
| (368,954 | ) | |
| 4,038,196 | |
| Facilities | |
| 764,036 | | |
| 8 | | |
| 150,793 | | |
| (483 | ) | |
| (52,546 | ) | |
| (179,460 | ) | |
| 682,348 | |
| Computer equipment | |
| 166,291 | | |
| 12 | | |
| 97,172 | | |
| (2,952 | ) | |
| (61,550 | ) | |
| (11,809 | ) | |
| 187,164 | |
| Vehicles (land and air) | |
| 272,663 | | |
| 26 | | |
| 100,767 | | |
| (13,116 | ) | |
| (44,931 | ) | |
| (39,827 | ) | |
| 275,582 | |
| Construction in progress | |
| 1,636,719 | | |
| 826 | | |
| (209,062 | ) | |
| (4,609 | ) | |
| — | | |
| (185,089 | ) | |
| 1,238,785 | |
| Other | |
| 253,066 | | |
| 62 | | |
| 112,978 | | |
| (1,197 | ) | |
| (42,804 | ) | |
| (15,169 | ) | |
| 306,936 | |
| | |
| 12,918,249 | | |
| 3,864 | | |
| 1,459,417 | | |
| (66,591 | ) | |
| (1,103,434 | ) | |
| (1,430,625 | ) | |
| 11,780,880 | |
| | |
Balance at
January 1,
2023 | | |
Acquired in
business
combination | | |
Additions
net of
transfers (1) | | |
Disposals | | |
Depreciation | | |
Exchange rate
variation | | |
Balance at
December 31,
2023 | |
| Buildings | |
| 3,789,067 | | |
| 4 | | |
| 680,142 | | |
| (32,725 | ) | |
| (263,669 | ) | |
| 141,430 | | |
| 4,314,249 | |
| Land | |
| 1,047,486 | | |
| — | | |
| 118,254 | | |
| (14,345 | ) | |
| — | | |
| 49,240 | | |
| 1,200,635 | |
| Machinery and equipment | |
| 3,832,826 | | |
| 10,180 | | |
| 989,430 | | |
| (37,382 | ) | |
| (610,850 | ) | |
| 126,386 | | |
| 4,310,590 | |
| Facilities | |
| 575,290 | | |
| — | | |
| 184,128 | | |
| (2,783 | ) | |
| (44,024 | ) | |
| 51,425 | | |
| 764,036 | |
| Computer equipment | |
| 116,263 | | |
| — | | |
| 90,951 | | |
| (710 | ) | |
| (44,804 | ) | |
| 4,591 | | |
| 166,291 | |
| Vehicles (land and air) | |
| 214,898 | | |
| — | | |
| 99,659 | | |
| (8,736 | ) | |
| (43,559 | ) | |
| 10,401 | | |
| 272,663 | |
| Construction in progress | |
| 2,124,483 | | |
| — | | |
| (558,747 | ) | |
| (4,046 | ) | |
| — | | |
| 75,029 | | |
| 1,636,719 | |
| Other | |
| 215,050 | | |
| (15 | ) | |
| 77,369 | | |
| (9,105 | ) | |
| (36,973 | ) | |
| 6,740 | | |
| 253,066 | |
| | |
| 11,915,363 | | |
| 10,169 | | |
| 1,681,186 | | |
| (109,832 | ) | |
| (1,043,879 | ) | |
| 465,242 | | |
| 12,918,249 | |
| (1) | Additions for each category includes transfers from construction
in progress during the period. |
| (2) | Of the total amount of additions, US$258 refers to the acquisition
of JBS Terminais Ltda. |
|