| Schedule of Changes in Goodwill |
| | |
March 31,
2026 | | |
December 31,
2025 | |
| Balance at the beginning of the period | |
| 5,852,575 | | |
| 5,417,134 | |
| Business combination adjustments | |
| (8 | ) | |
| 1,981 | |
| Exchange rate variation | |
| 114,088 | | |
| 433,460 | |
| Balance at the end of the period | |
| 5,966,655 | | |
| 5,852,575 | |
|
| Schedule of Significant Amounts of Goodwill Allocated |
| CGU | |
March 31,
2026 | | |
December 31,
2025 | |
| Brazil Beef | |
| 1,737,733 | | |
| 1,648,358 | |
| Seara | |
| 716,732 | | |
| 680,005 | |
| USA Pork | |
| 694,534 | | |
| 694,534 | |
| Australia Smallgoods | |
| 313,493 | | |
| 306,082 | |
| Australia Meat | |
| 283,580 | | |
| 276,876 | |
| PPC - Fresh Poultry | |
| 470,898 | | |
| 479,404 | |
| PPC - Fresh Pork/Lamb | |
| 166,968 | | |
| 168,859 | |
| PPC - Food Service | |
| 182,545 | | |
| 185,841 | |
| PPC - Added Value | |
| 343,054 | | |
| 349,816 | |
| Others CGUs without significant goodwill (1) | |
| 1,057,118 | | |
| 1,062,800 | |
| Total | |
| 5,966,655 | | |
| 5,852,575 | |
| (1) | These correspond to 12 Cash Generating Units (CGUs) which, because their individual values are immaterial,
have been grouped in the ‘Others’ category. |
|