v3.26.3
Expenses by nature
 9 Months Ended
Sep. 30, 2026
Expenses by nature [abstract]  
Expenses by nature Expenses by nature
Expenses by nature are disclosed as follows:
Nine-month period ended September 30,Three month period ended September 30,
2026202520262025
Cost of sales
Cost of inventories, raw materials and production inputs(52,076,788)(46,716,115)(17,320,393)(16,879,276)
Salaries and benefits(7,144,078)(6,480,401)(2,414,453)(2,225,800)
Depreciation and amortization(1,698,961)(1,495,117)(589,265)(519,461)
(60,919,827)(54,691,633)(20,324,111)(19,624,537)
Selling
Freights and selling expenses(3,272,385)(2,827,525)(1,157,258)(968,208)
Salaries and benefits(478,575)(421,103)(165,207)(145,822)
Depreciation and amortization(71,007)(58,228)(21,942)(21,080)
Advertising and marketing(279,231)(264,817)(93,644)(87,251)
Commissions(69,144)(64,721)(25,005)(25,280)
Net impairment losses(1,177)(14,268)5,064 (8,378)
(4,171,519)(3,650,662)(1,457,992)(1,256,019)
General and administrative
Salaries and benefits(759,174)(818,550)(232,752)(280,237)
Fees, services held and general expenses(529,131)(487,044)(172,846)(176,116)
Depreciation and amortization(147,000)(131,512)(49,173)(43,478)
DOJ - department of justice and Antitrust agreements(157,825)(143,720)(450)(10,082)
Donations and social programs (1)
(6,279)(11,621)(439)(3,824)
(1,599,409)(1,592,447)(455,660)(513,737)
(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.
24.1Other income and expenses
Other Income: For the nine-month period ended September 30, 2026, the Group has recorded other income totaling US$101,012 (US$77,298 for the nine-month period ended September 30, 2025), primarily related to gains on asset sales amounting to US$38,791 (US$29,422 for the nine-month period ended September 30, 2025), tax credits from prior periods totaling US$20,000 (US$6,872 for the nine-month period ended September 30, 2025), rental income totaling US$5,280 (US$2,215 for the nine-month period ended September 30, 2025), carbon credits totaling US$3,464 (nil for the nine-month period ended September 30, 2025), among other non-significant items.
Other Expenses: For the nine-month period ended September 30, 2026, the Group has recorded other expenses totaling US$58,329 (US$56,674 for the nine-month period ended September 30, 2025), mainly related to restructuring expenses amounting to US$11,464 (US$21,890 for the nine-month period ended September 30, 2025), losses on asset sales totaling US$34,686 (US$12,682 for the nine-month period ended September 30, 2025), impairment of assets expenses totaling US$4,846 (US$8,030 for the nine-month period ended September 30, 2025), among other non-significant items.