Income Taxes (Tables)

3 Months Ended

Mar. 31, 2026

Income Taxes [Abstract]

Schedule of Deferred Taxes Assets and Liabilities

Composition of deferred tax income and social contribution

		March 31, 2026				December 31, 2025
Deferred income taxes assets			539,593				547,014
Deferred income taxes liabilities			(1,199,170	)			(1,169,300	)
			(659,577	)			(622,286	)

Schedule of Deferred Tax Income and Social Contribution

		Balance at January 1, 2026				Income statement				Exchange variation				Other adjustments⁽¹⁾				Balance at March 31, 2026
Tax loss and negative social contribution base			684,003				37,667				24,147				—				745,817
Expected credit losses on trade accounts receivable			40,098				(12,618	)			822				—				28,302
Provision for contingences			81,251				(3,264	)			3,757				—				81,744
Fair Value Adjustment			(171,114	)			52,415				(3,532	)			—				(122,231	)
Tax credits - Foreign subsidiaries			4,062				57				(31	)			—				4,088
Share-based payment			—				7,956				57				—				8,013
Provision for Work Accident Insurance - Foreign Subsidiaries			12,805				2,337				—				—				15,142
Pension Plan - Foreign Subsidiaries			2,451				41				2				254				2,748
Trade accounts payable accrual			273,051				(14,761	)			3,184				—				261,474
Interest Portion to be Deductible			320,200				21,186				—				—				341,386
Right of use assets			31,567				2,498				1,147				—				35,212
Goodwill amortization			(847,103	)			(50,647	)			(39,849	)			—				(937,599	)
Business Combinations			(491,382	)			11,087				(665	)			—				(480,960	)
Inventory Valuation			(53,021	)			(53,692	)			3,676				—				(103,037	)
Hedge Operations ⁽²⁾			41,705				(13,789	)			2,164				382				30,462
Realization of other reserves			(96,535	)			799				(5,229	)			—				(100,965	)
Accelerated Depreciation and Amortization			(528,502	)			(18,151	)			(5	)			—				(546,658	)
Cut Off Adjustments (sales)			16,891				4,723				950				—				22,564
Other Temporary Differences			57,287				(7,177	)			4,812				(1	)			54,921
Deferred taxes, net			(622,286	)			(33,333	)			(4,593	)			635				(659,577	)

		Balance at January 1, 2025				Income statement				Exchange variation				Other adjustments⁽³⁾				Balance at March 31, 2025
Tax losses and negative basis of social contribution			679,275				36,156				34,822				(191,303	)			558,950
Expected credit losses on trade accounts receivable			42,304				(10,404	)			1,877				—				33,777
Provisions for contingencies			94,487				(11,402	)			5,638				—				88,723
Fair value adjustment			(105,836	)			4,111				(4,373	)			—				(106,098	)
Tax credits - Foreign subsidiaries			8,798				(322	)			(76	)			—				8,400
Provision for Work Accident Insurance - Foreign Subsidiaries			8,964				(553	)			—				—				8,411
Pension plan - Foreign subsidiaries			3,209				(441	)			—				(7	)			2,761
Trade accounts payable accrual			249,853				(39,378	)			4,158				—				214,633
Interest Portion to be Deductible			279,572				(98,810	)			1				—				180,763
Right of use assets			25,967				1,816				1,396				—				29,179
Goodwill amortization			(727,377	)			44,825				(48,802	)			—				(731,354	)
Business combination			(465,917	)			(7,709	)			(2,448	)			—				(476,074	)
Inventory valuation			(83,507	)			19,021				4,723				—				(59,763	)
Hedge Operations⁽²⁾			45,961				(3,040	)			3,544				(239	)			46,226
Realization of other reserves			(88,113	)			615				(6,896	)			—				(94,394	)
Accelerated depreciation and amortization			(479,922	)			144,710				(1	)			—				(335,213	)
Cut-off Adjustment (sales)			15,274				564				1,207				—				17,045
Other temporary differences			52,895				7,262				(7,197	)			146				53,106
Deferred taxes, net			(444,113	)			87,021				(12,427	)			(191,403	)			(560,922	)

⁽¹⁾

Changes in deferred tax balance sheet accounts that do not directly affect profit or loss are presented in a specific column within the financial statement notes. The primary adjustment relates to deferred taxes on Cash Flow Hedge operations recorded in other comprehensive income by the subsidiary Seara Alimentos and the pension plan in the United States of America.

⁽²⁾

The hedge and hedge accounting operations are demonstrated in Note 27 - Risk management and financial instruments.

⁽³⁾

For the three-month period ended March 31, 2025, changes in deferred tax balance sheet accounts that do not directly affect profit or loss are presented in a specific column within the financial statement notes. The primary adjustment relates to the transfer of tax losses and negative base of Social Contribution on Net Income (CSLL) from the indirect subsidiary Seara Alimentos and its indirect subsidiaries to JBS S.A. These tax losses were utilized to settle a tax assessment notice related to the taxation of foreign profits (TBU) for the 2016 calendar year. The assessment was upheld by a final decision from the Administrative Council of Tax Appeals (CARF) through a casting vote, which enabled full settlement with discounts on fines and interest through the utilization of these accumulated tax losses. Additionally, adjustments include deferred taxes on bargain purchase gains from Agro Alfa and Via Rovigo, as well as Cash Flow Hedge operations recorded in other comprehensive income by the subsidiary Seara Alimentos and the pension plan in the United States of America.

Schedule of Income Tax and Social Contribution Expense

Reconciliation of income tax and social contribution expense:

		Three-month period ended March 31,
		2026				2025
Profit before taxes			308,693				694,104
Brazilian statutory corporate tax rate			(34	)%			(34	)%
Expected tax expense			(104,956	)			(235,995	)

Adjustments to reconcile taxable income tax expense (benefit):
Share of profit of equity-accounted investees			(1,234	)			930
Non-taxable tax benefits (4)			57,752				50,922
Difference of tax rates on taxable income from foreign subsidiaries			13,064				24,705
Profits taxed by-foreign jurisdictions (5)			(22,561	)			(112,681	)
Current year deferred taxes not recognized and deferred taxes recognized from prior years			(2,105	)			102,172
Non-taxable interest - Foreign subsidiaries			3,300				3,118
Donations and social programs (6)			(773	)			—
SELIC interest on tax credits			802				27,623
Other permanent differences			(10,392	)			1,436
Current and deferred income tax benefit (expense)			(67,103	)			(137,770	)

Current income tax			(33,770	)			(224,791	)
Deferred income tax			(33,333	)			87,021
			(67,103	)			(137,770	)
Effective income tax rate			(21.74	)%			(19.85	)%

⁽⁴⁾

The Group and its subsidiaries have subsidies granted by state governments, as a presumed credit, in accordance with the regulations of each state. The amounts appropriated from this tax incentive as revenue in the income statement are excluded in the calculation of taxes on profit, when the requirements set out in current legislation are met.

⁽⁵⁾

The income from foreign subsidiaries must be taxed at the Brazilian statutory tax rate of 34%, and the income tax paid abroad by these subsidiaries may be used to compensate income taxes to be paid in Brazil. The results obtained from foreign subsidiaries are subject to taxation by the countries where they are based, according to applicable rates and legislation (profits taxed by-foreign jurisdictions included in the reconciliation of income tax and social contribution expense). The Group analyzes the results of each subsidiary for the application of its income tax legislation, in order to respect the treaties signed by Brazil and avoid double taxation.

⁽⁶⁾

Refers to the donations, as described in Note 26 – Expenses by nature.