Basis of preparation and presentation of financial statements (Policies)	9 Months Ended
Sep. 30, 2026
Basis of Preparation [Abstract]
Functional and presentation currency	Functional and presentation currency The functional currency of JBS N.V. is the U.S. dollar (US$), which reflects the primary economic environment in which it operates. These consolidated financial statements are presented in U.S. dollars (US$), and all financial information is expressed in thousands of U.S. dollars, unless otherwise indicated.
New standards, amendments and interpretations	New standards, amendments and interpretations a.Standards, amendments and interpretations recently issued and adopted by the Group IFRS 9 and IFRS 7 – Classification, Measurement and Disclosure of Financial Instruments. Effective January 1, 2026, amendments to IFRS 9 – Financial Instruments and IFRS 7 – Financial Instruments: Disclosures became applicable, clarifying certain requirements related to the recognition, derecognition, classification and disclosure of financial instruments, including financial assets with contingent features and contracts referencing nature-dependent electricity. The Group has completed the assessment of the impacts resulting from the adoption of these amendments and has not identified material impacts on its unaudited condensed consolidated interim financial information, other than enhancements to the required disclosures. b.New standards, amendments and interpretations that are not yet effective IFRS 18 - Presentation and Disclosure of Financial Statements. As disclosed in the Group’s annual consolidated financial statements as of December 31, 2025, IFRS 18 – Presentation and Disclosure of Financial Statements will replace IAS 1 – Presentation of Financial Statements and will be effective for annual reporting periods beginning on or after January 1, 2027. The Group has started its implementation project and is assessing the expected impacts of IFRS 18 on its consolidated financial statements. Based on the assessment performed to date, IFRS 18 is not expected to affect the recognition or measurement of assets, liabilities, income or expenses. However, the standard is expected to affect the presentation and disclosure of financial information, particularly the structure of the statement of income, the classification of income and expenses into the new categories, the presentation of newly defined subtotals and the disclosure of management performance measures, when applicable. The Group will continue to assess the impacts of the new standard and will update its disclosures as the implementation project progresses and the impacts become known or can be reasonably estimated.

Basis of preparation and presentation of financial statements (Policies)

9 Months Ended

Sep. 30, 2026

The functional currency of JBS N.V. is the U.S. dollar (US$), which reflects the primary economic environment in which it operates. These consolidated financial statements are presented in U.S. dollars (US$), and all financial information is expressed in thousands of U.S. dollars, unless otherwise indicated.

New standards, amendments and interpretations

a.Standards, amendments and interpretations recently issued and adopted by the Group

IFRS 9 and IFRS 7 – Classification, Measurement and Disclosure of Financial Instruments.

Effective January 1, 2026, amendments to IFRS 9 – Financial Instruments and IFRS 7 – Financial Instruments: Disclosures became applicable, clarifying certain requirements related to the recognition, derecognition, classification and disclosure of financial instruments, including financial assets with contingent features and contracts referencing nature-dependent electricity.

The Group has completed the assessment of the impacts resulting from the adoption of these amendments and has not identified material impacts on its unaudited condensed consolidated interim financial information, other than enhancements to the required disclosures.

b.New standards, amendments and interpretations that are not yet effective

IFRS 18 - Presentation and Disclosure of Financial Statements.

As disclosed in the Group’s annual consolidated financial statements as of December 31, 2025, IFRS 18 – Presentation and Disclosure of Financial Statements will replace IAS 1 – Presentation of Financial Statements and will be effective for annual reporting periods beginning on or after January 1, 2027.

The Group has started its implementation project and is assessing the expected impacts of IFRS 18 on its consolidated financial statements. Based on the assessment performed to date, IFRS 18 is not expected to affect the recognition or measurement of assets, liabilities, income or expenses. However, the standard is expected to affect the presentation and disclosure of financial information, particularly the structure of the statement of income, the classification of income and expenses into the new categories, the presentation of newly defined subtotals and the disclosure of management performance measures, when applicable.

The Group will continue to assess the impacts of the new standard and will update its disclosures as the implementation project progresses and the impacts become known or can be reasonably estimated.