Operating Segments (Tables)

3 Months Ended

Mar. 31, 2026

Operating Segments [Abstract]

Schedule of Operational Segments

The information by consolidated operational segments is as follows:

		Three-month period ended March 31, 2026
		Brazil				Seara				Beef North America				Pork USA				Pilgrim’s Pride				Australia				Miscellaneous				Total reportable segments				Elimination (*)				Total
Net revenue			3,788,840				2,379,293				7,166,565				2,031,663				4,529,387				2,144,898				298,788				22,339,434				(730,809	)			21,608,625
Adjusted EBITDA (1)			167,692				369,259				(266,759	)			274,116				449,657				132,760				6,607				1,133,332				—				1,133,332

		Three-month period ended March 31, 2025
		Brazil				Seara				Beef North America				Pork USA				Pilgrim’s Pride				Australia				Miscellaneous				Total reportable segments				Elimination (*)				Total
Net revenue			3,169,982				2,150,468				6,421,610				2,001,663				4,459,422				1,621,529				118,366				19,943,040				(416,520	)			19,526,520
Adjusted EBITDA (1)			131,078				425,693				(100,473	)			247,302				660,201				160,355				3,571				1,527,727				—				1,527,727

^(*)

Includes intercompany and intersegment transactions.

⁽¹⁾

The Adjusted EBITDA is reconciled with the consolidated operating profit, as follows:

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

		Three-month period ended March 31,
		2026				2025
Profit before taxes			308,693				694,104
Share of profit of equity-accounted investees, net of tax			(138,415	)			(2,735	)
Net finance expense			314,210				191,546
Depreciation and amortization			617,488				535,648
Antitrust agreements ⁽¹⁾			24,644				79,549
Donations and social programs ⁽²⁾			535				527
Impairment of assets ⁽³⁾			—				5,662
Restructuring ⁽⁴⁾			2,783				17,002
Other operating income (expense), net ⁽⁵⁾			3,394				6,424
Total Adjusted EBITDA for operating segments			1,133,332				1,527,727

⁽¹⁾

Refers to the Agreements entered by JBS USA and its subsidiaries.

⁽²⁾

Refers to the donations, substantially composed of the Fundo JBS pela Amazônia.

⁽³⁾

This mainly refers to the impairment of fixed assets and the impairment of recoverable tax credits.

⁽⁴⁾

Refers to the project implementation of multiple restructuring initiatives mainly 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 several adjustments basically in JBS USA’s jurisdiction such as third-party advisory expenses related to acquisitions, insurance recovery, among others.

Schedule of Net Revenue and Total Assets

The net revenue and total assets are present below segregated by geographic area considering facilities location as additional information.

		Three-month period ended March 31, 2026
		United States of America ⁽²⁾				Mexico and Canada				Brazil ⁽³⁾				Australia				Europe				Minor regions				Total				Intercompany elimination ⁽¹⁾				Total
Net revenue			10,918,381				1,602,725				5,983,679				1,858,803				1,652,442				186,744				22,202,774				(594,149	)			21,608,625

		Three-month period ended March 31, 2025
		United States of America ⁽²⁾				Mexico and Canada				Brazil ⁽³⁾				Australia				Europe				Minor regions				Total				Intercompany elimination ⁽¹⁾				Total
Net revenue			10,279,449				1,415,905				5,119,173				1,436,247				1,461,712				90,258				19,802,744				(276,224	)			19,526,520

		March 31, 2026
		United States of America ⁽²⁾				Mexico and Canada				Brazil ⁽³⁾				Australia				Europe				Minor regions				Total				Intercompany elimination ⁽¹⁾				Total
Total assets			13,866,782				3,212,446				15,915,986				4,000,411				8,594,795				438,934				46,029,354				(849,055	)			45,180,299

		December 31, 2025
		United States of America ⁽²⁾				Mexico and Canada				Brazil ⁽³⁾				Australia				Europe				Minor regions				Total				Intercompany elimination ⁽¹⁾				Total
Total assets			13,940,917				5,468,199				15,934,286				4,350,848				5,645,073				435,728				45,775,051				(618,565	)			45,156,486

⁽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.

⁽³⁾

Amounts previously disclosed under the 'South America' geographic area are now presented on a disaggregated basis, with 'Brazil' identified as a standalone due to its operational significance. Remaining countries in the region are now grouped under 'Minor regions'. Accordingly, comparative information for prior periods has been restated to conform to the current period's presentation, ensuring consistency and comparability.