| Schedule of Expenses by Nature |
Expenses by nature are disclosed as follows:
| | |
Three-month period ended
March 31, | |
| | |
2026 | | |
2025 | |
| Cost of sales | |
| | |
| |
| Cost of inventories, raw materials and production inputs | |
| (16,447,846 | ) | |
| (14,344,924 | ) |
| Salaries and benefits | |
| (2,291,793 | ) | |
| (2,082,712 | ) |
| Depreciation and amortization | |
| (544,398 | ) | |
| (474,333 | ) |
| | |
| (19,284,037 | ) | |
| (16,901,969 | ) |
| | |
| | | |
| | |
| Selling | |
| | | |
| | |
| Freights and selling expenses | |
| (1,011,303 | ) | |
| (930,585 | ) |
| Salaries and benefits | |
| (152,331 | ) | |
| (132,653 | ) |
| Depreciation and amortization | |
| (24,002 | ) | |
| (18,469 | ) |
| Advertising and marketing | |
| (87,960 | ) | |
| (77,812 | ) |
| Commissions | |
| (23,355 | ) | |
| (17,519 | ) |
| Net impairment losses | |
| (3,595 | ) | |
| (10,559 | ) |
| | |
| (1,302,546 | ) | |
| (1,187,597 | ) |
| | |
| | | |
| | |
| General and administrative | |
| | | |
| | |
| Salaries and benefits | |
| (311,708 | ) | |
| (282,862 | ) |
| Fees, services held and general expenses | |
| (165,689 | ) | |
| (147,400 | ) |
| Depreciation and amortization | |
| (49,088 | ) | |
| (42,842 | ) |
| DOJ - departament of justice and Antitrust agreements | |
| (24,644 | ) | |
| (79,548 | ) |
| Donations and social programs (1) | |
| (4,495 | ) | |
| (3,775 | ) |
| | |
| (555,624 | ) | |
| (556,427 | ) |
| (1) | Refers to donations made to Instituto J&F regarding improvements
on school’s building, the social program “Fazer o Bem Faz Bem” created by the Group to support actions for social transformation
where the indirect subsidiary JBS S.A. is present and donations to Fundo JBS Pela Amazônia. |
|