XML 68 R51.htm IDEA: XBRL DOCUMENT
v3.26.1

Provisions for legal proceedings (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2026
Legal proceedings provision [abstract] |
Schedule of Breakdown Liabilities | Breakdown:
| June 30, 2026 |  | December 31, 2025
Current liabilities | 220,431 |  |  | 159,217 |
Non-current liabilities | 223,544 |  |  | 209,358 |
| 443,975 |  |  | 368,575 |
Schedule of Changes in Provisions |
| June 30, 2026 |  | June 30, 2025
| Labor |  | Civil |  | Tax and Social Security |  | Total |  | Labor |  | Civil |  | Tax and Social Security |  | Total
Brazil |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Opening balance | 97,504 |  |  | 59,075 |  |  | 52,701 |  |  | 209,280 |  |  | 87,075 |  |  | 59,796 |  |  | 68,516 |  |  | 215,387 |
Additions, reversals and changes in estimates | 49,757 |  |  | 19,791 |  |  | (1,837) |  |  | 67,711 |  |  | 25,136 |  |  | 5,202 |  |  | (20,130) |  |  | 10,208 |
Payments | (53,428) |  |  | (21,463) |  |  | (4,059) |  |  | (78,950) |  |  | (29,560) |  |  | (14,978) |  |  | (2,104) |  |  | (46,642) |
Indexation | 7,261 |  |  | 2,251 |  |  | 2,863 |  |  | 12,375 |  |  | 4,872 |  |  | 3,446 |  |  | (5,135) |  |  | 3,183 |
Exchange rate variation | 6,151 |  |  | 3,674 |  |  | 3,249 |  |  | 13,074 |  |  | 11,748 |  |  | 7,760 |  |  | 8,212 |  |  | 27,720 |
Closing balance | 107,245 |  |  | 63,328 |  |  | 52,917 |  |  | 223,490 |  |  | 99,271 |  |  | 61,226 |  |  | 49,359 |  |  | 209,856 |
USA |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Opening balance | — |  |  | 71,017 |  |  | 88,200 |  |  | 159,217 |  |  | — |  |  | 280,804 |  |  | — |  |  | 280,804 |
Additions, reversals and changes in estimates | — |  |  | 209,981 |  |  | — |  |  | 209,981 |  |  | — |  |  | 139,038 |  |  | — |  |  | 139,038 |
Payments | — |  |  | (148,767) |  |  | — |  |  | (148,767) |  |  | — |  |  | (261,211) |  |  | — |  |  | (261,211) |
Closing balance | — |  |  | 132,231 |  |  | 88,200 |  |  | 220,431 |  |  | — |  |  | 158,631 |  |  | — |  |  | 158,631 |
Others jurisdictions |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Opening balance | 69 |  |  | — |  |  | 9 |  |  | 78 |  |  | 52 |  |  | 44 |  |  | 1,176 |  |  | 1,272 |
Additions, reversals and changes in estimates | 19 |  |  | — |  |  | — |  |  | 19 |  |  | (3) |  |  | (2) |  |  | (38) |  |  | (43) |
Payments | (41) |  |  | — |  |  | — |  |  | (41) |  |  | — |  |  | (24) |  |  | (508) |  |  | (532) |
Exchange rate variation | (2) |  |  | — |  |  | — |  |  | (2) |  |  | 6 |  |  | — |  |  | 131 |  |  | 137 |
Closing balance | 45 |  |  | — |  |  | 9 |  |  | 54 |  |  | 55 |  |  | 18 |  |  | 761 |  |  | 834 |
Total | 107,290 |  |  | 195,559 |  |  | 141,126 |  |  | 443,975 |  |  | 99,326 |  |  | 219,875 |  |  | 50,120 |  |  | 369,321 |

X
- Definition The disclosure of other provisions. [Refer: Other provisions] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 37 -IssueDate 2025-01-01 -Paragraph 84 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=37&code=ifrs-tx-2025-en-r&anchor=para_84&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 257 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_257&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 257 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_257&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfOtherProvisionsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_LegalProceedingsProvisionAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of detailed information about breakdown liabilities. + References No definition available. + Details
Name: | jbsay_DisclosureOfBreakdownLiabilitiesTableTextBlock
Namespace Prefix: | jbsay_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration