v3.26.3
Investments in equity-accounted investees, associates and joint venture
 9 Months Ended
Sep. 30, 2026
Investments in equity-accounted investees, associates and joint venture [Abstract]  
Investments in equity-accounted investees, associates and joint venture Investments in equity-accounted investees, associates and joint venture
Changes in the investments:
Refers to investments in associate and joint venture:
                Equity accounting
ParticipationBalance at January 1, 2026Addition (disposal)Profit distributionExchange variationChanges in the equity of investeesProportionate share of incomeBalance at September 30, 2026
Meat Snacks Partners, LLC (1)
50%23,301 (29,429)— 1,091 5,037 — — 
JBS Foods Ontario, Inc.100%18,751 — — 1,147 (1,147)346 19,097 
Birla Societá Agricola Srl20%1,854 — — 115 (178)— 1,791 
Mantiqueira Alimentos S.A. (2)
48.5%128,874 (18,898)(11,731)12,108 51,843 22,126 184,322 
Mantiqueira International B.V. (3)
48.5%(1,168)29,659 — — (867)(19,128)8,496 
Total171,612 (18,668)(11,731)14,461 54,688 3,344 213,706 
Equity accounting
ParticipationBalance at January 1, 2025AdditionProfit distributionChanges in the equity of investeesProportionate share of
income		Balance at September 30, 2025
Meat Snacks Partners, LLC50%19,334 — (6,197)2,367 7,243 22,747 
JBS Foods Ontario, Inc.100%17,372 — — 14 841 18,227 
Birla Societá Agricola Srl20%1,606 — — 212 57 1,875 
Mantiqueira Alimentos S.A.48.5%— 165,271 — 11,552 6,867 183,690 
Total38,312 0165,271 — (6,197)014,145 015,008 226,539 
(1)In January 2026, JBS S.A. concluded the sale of its 50% equity interest in the joint venture Meat Snack Partners for the amount of US$43.1 million.
(2)For the nine-month period ended September 30, 2026, the redemption and cancellation of shares of Mantiqueira Alimentos S.A. resulted in a derecognition in the amount of US$18,898.
(3)Incorporated on August 20, 2025, Mantiqueira International is a joint venture in which JBS N.V. holds a 48.5% equity interest. On November 14, 2025, JBS N.V., through its direct subsidiary Mantiqueira International and its indirect subsidiary Mantiqueira USA Inc., entered into an agreement to acquire 100% of the capital stock of Hickman’s Egg Ranch, one of the primary egg producers in the United States. Additionally, for the nine-month period ended September 30, 2026, capital contributions were made to the entities above Mantiqueira International in the corporate structure, resulting in an addition amounting to US$29,659.