Operating Segments (Tables)

12 Months Ended

Dec. 31, 2025

Operating Segments [Abstract]

Schedule of Operating Segment

The information by operating segment are as follows:

		2025
		Brazil				Seara				Beef North America				Pork USA				Pilgrim’s Pride				Australia				Miscellaneous				Total reportable segments				Elimination (*)				Total
Net revenue			15,293,716				9,170,889				28,137,233				8,431,202				18,484,934				8,076,998				825,647				88,420,619				(2,236,437	)			86,184,182
Adjusted EBITDA⁽¹⁾			955,100				1,553,368				(319,461	)			898,897				2,804,488				915,990				23,015				6,831,397				—				6,831,397

		2024
		Brazil				Seara				Beef North America				Pork USA				Pilgrim’s Pride				Australia				Miscellaneous				Total reportable segments				Elimination (*)				Total
Net revenue			12,590,503				8,774,541				24,285,826				8,115,549				17,863,075				6,648,051				526,323				78,803,868				(1,621,321	)			77,182,547
Adjusted EBITDA⁽¹⁾			964,993				1,538,634				247,278				1,071,208				2,703,375				664,256				3,452				7,193,196				(1,325	)			7,191,871

		2023
		Brazil				Seara				Beef North America				Pork USA				Pilgrim’s Pride				Australia				Miscellaneous				Total reportable segments				Elimination (*)				Total
Net revenue			11,141,171				8,272,546				23,303,052				7,713,828				17,347,956				6,209,012				893,459				74,881,024				(1,962,901	)			72,918,123
Adjusted EBITDA⁽¹⁾			469,250				364,494				114,236				526,949				1,536,039				454,707				(5,207	)			3,460,468				(2,583	)			3,457,885

^(*)

Includes intercompany and intersegment transactions.

⁽¹⁾

The Adjusted EBITDA is reconciled with the consolidated profit (loss) before taxes, as follows:

Schedule of Adjusted EBITDA is Reconciled with the Consolidated Profit (Loss) Before Taxes

The Adjusted EBITDA is reconciled with the consolidated profit (loss) before taxes, as follows:

		2025				2024				2023
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.

Schedule of Net Revenue and Total Assets Based on Geography

Below is net revenue and total assets based on geography, presented for supplemental information.

		2025
		United States of America ⁽²⁾				Mexico and Canada				South America				Australia				Europe				Minor regions				Total				Intercompany elimination ⁽¹⁾				Total
Net revenue			43,825,502				6,315,360				24,830,722				7,111,957				6,425,539				542,419				89,051,499				(2,867,317	)			86,184,182
Total assets			13,940,917				5,468,199				25,046,839				4,350,848				14,340,561				301,111				63,448,475				(18,291,989	)			45,156,486

		2024
		United States of America ⁽²⁾				Mexico and Canada				South America				Australia				Europe				Minor regions				Total				Intercompany elimination ⁽¹⁾				Total
Net revenue			39,427,390				5,676,962				21,658,326				6,105,791				5,999,271				375,961				79,243,701				(2,061,154	)			77,182,547
Total assets			14,158,531				4,329,853				13,926,766				4,827,633				5,002,706				309,238				42,554,727				(1,869,354	)			40,685,373

		2023
		United States of America ⁽²⁾				Mexico and Canada				South America				Australia				Europe				Minor regions				Total				Intercompany elimination ⁽¹⁾				Total
Net revenue			37,659,149				5,462,049				18,160,466				5,771,385				5,979,750				264,903				73,297,702				(379,579	)			72,918,123
Total assets			15,709,556				3,930,370				17,674,813				3,764,222				5,297,784				2,088,346				48,465,091				(5,887,257	)			42,577,834

⁽¹⁾

Includes intercompany and intersegment transactions.

⁽²⁾

Amounts previously disclosed under the ‘North and Central America’ geographic area are now presented disaggregated into two distinct geographic areas: ‘United States of America’ and ‘Mexico and Canada’. This disaggregation was performed retrospectively for information comparability purposes.