v3.26.3
Consolidated Statements of Changes in Equity - USD ($)
$ in Thousands
Total
Baumhardt Subsidiary
Andrews Meats
Total
Total
Andrews Meats
Share capital
Share premium
Premium on issue of shares
Capital transactions
Capital transactions
Andrews Meats
Stock options
Other reserves
Reserve for own shares
Legal
Investments statutory
Tax-incentive reserve
Valuation adjustment
Cumulative Translation Adjustment
Undistributed results
Non-controlling interest 
Non-controlling interest 
Baumhardt Subsidiary
Non-controlling interest 
Andrews Meats
Beginning balance at Dec. 31, 2024 $ 8,134,364     $ 7,094,465   $ 13,177,841 $ 0 $ 36,321 $ (227,052)   $ 10,145 $ (37,470) $ 0 $ 691,999 $ 2,070,113 $ 1,449,832 $ 67,583 $ (10,144,847) $ 0 $ 1,039,899    
Net income 556,334     500,224                             500,224 56,110    
Gain on net investment in foreign operations 126,386     126,386                           126,386        
Gain (loss) on cash flow hedge, net of tax 282     282                         282          
Loss associated with pension and other post-retirement benefit obligations, net of tax (510)     (409)                         (409)     (101)    
Gain (loss) on foreign currency translation adjustments 451,293     574,457                           574,457   (123,164)    
Other fair value adjustments through other comprehensive income (25)     (25)                         (25)          
Comprehensive income 1,133,760     1,200,915   0 0 0 0   0 0 0 0 0 0 (152) 700,843 500,224 (67,155)    
Share-based compensation 7,001     5,782         5,782                     1,219    
Realization of other reserves (1)     (1)               (374)             373      
Distribution of interim dividends (759,018)     (759,018)                     (759,018)              
Dividends to non-controlling interest (260,331)                                     (260,331)    
Others 285                                     285    
Ending balance at May. 23, 2025 (5,417,642)     (5,484,897)   (13,142,337) 1,899,391 (36,321) 216,947   (10,145) 37,844 (6,544) (691,999) (1,311,095) (1,449,832) 159 8,947,969 61,066 67,255    
Beginning balance at Dec. 31, 2024 8,134,364     7,094,465   13,177,841 0 36,321 (227,052)   10,145 (37,470) 0 691,999 2,070,113 1,449,832 67,583 (10,144,847) 0 1,039,899    
Net income 1,794,773                                          
Other fair value adjustments through other comprehensive income (380)                                          
Comprehensive income 2,841,745                                          
Ending balance at Sep. 30, 2025 9,509,157     8,717,331   35,114 7,310,816 0 (11,391)   0 0 (360,887) 0 0 0 63,541 9,507 1,670,631 791,826    
Beginning balance at May. 23, 2025 (5,417,642)     (5,484,897)   (13,142,337) 1,899,391 (36,321) 216,947   (10,145) 37,844 (6,544) (691,999) (1,311,095) (1,449,832) 159 8,947,969 61,066 67,255    
Net income 1,238,439     1,108,968                             1,108,968 129,471    
Gain (loss) on cash flow hedge, net of tax (1,221)     (373)                         (373)     (848)    
Loss associated with pension and other post-retirement benefit obligations, net of tax (576)     (576)                         (576)          
Foreign exchange variation in subsidiaries (30,744)                                     (30,744)    
Gain (loss) on foreign currency translation adjustments 502,442     502,442                         (3,100) 505,542        
Other fair value adjustments through other comprehensive income (355)                                     (355)    
Comprehensive income 1,707,985     1,610,461   0 0 0 0   0 0 0 0 0 0 (4,049) 505,542 1,108,968 97,524    
Cancellation of shares (1,263)         (390) 390                         (1,263)    
Common share contribution 1,808,187     1,808,187     1,808,187                              
Incorporation of shares 3,995,860     3,995,860     3,995,860                              
Repurchase of shares 0           192           (192)                  
Share premium distribution (387,004)     (387,004)     (387,004)                              
Listing costs 6,119     6,119         6,119                          
Stock option plan 6,093     4,871         4,871                     1,222    
Transfer of treasury shares             (6,156)           6,156                  
Share-based compensation 7,632     6,701         4,545       2,156             931    
Dividends to non-controlling interest (89,265)                                     (89,265)    
Acquisition of treasury shares (362,463)     (362,463)                 (362,463)                  
Others (21,142)     (22,647)     (44)   (22,603)                     1,505    
Ending balance at Sep. 30, 2025 9,509,157     8,717,331   35,114 7,310,816 $ 0 (11,391)   $ 0 $ 0 (360,887) $ 0 0 $ 0 63,541 9,507 1,670,631 791,826    
Beginning balance at Dec. 31, 2025 9,522,791     8,703,580   35,114 7,310,818   (68,076)       (598,423)   0   63,472 (125,097) 2,085,772 819,211    
Net income 334,273     282,916                             282,916 51,357    
Gain (loss) on cash flow hedge, net of tax 813     754                         754     59    
Loss associated with pension and other post-retirement benefit obligations, net of tax 958     901                         901     57    
Gain (loss) on foreign currency translation adjustments 298,823     305,558                         591 304,967   (6,735)    
Other fair value adjustments through other comprehensive income 0                                          
Comprehensive income 634,867     590,129   0 0   0       0   0   2,246 304,967 282,916 44,738    
Capital increase - JBS Participações 0                           2,085,772       (2,085,772)      
Disposal of treasury shares 1,234     1,234                 1,234                  
Common share contribution 0         6,446 (6,446)                              
Share-based compensation 98,034     94,976         39,390       55,586             3,058    
Dividends declared (1,070,877)     (1,070,877)                     (1,070,877)              
Capital transaction 50,640     50,640         50,640                          
Dividends to non-controlling interest (5,979)                                     (5,979)    
Acquisition of non-controlling interest   $ (885) $ (50,103)   $ (35,928)         $ (35,928)                     $ (885) $ (14,175)
Others (2,768)     (2,768)         (2,768)                          
Ending balance at Sep. 30, 2026 $ 9,176,954     $ 8,330,986   $ 41,560 $ 7,304,372   $ (16,742)       $ (541,603)   $ 1,014,895   $ 65,718 $ 179,870 $ 282,916 $ 845,968