XML 108 R91.htm IDEA: XBRL DOCUMENT
v3.26.1

Provisions for legal proceedings - Schedule of Changes in Provisions (Details) - USD ($) $ in Thousands | 6 Months Ended
--- | ---
Jun. 30, 2026 | Jun. 30, 2025
Disclosure of other provisions [line items] |  |
Ending balance | $ 443,975 | $ 369,321
Labor |  |
Disclosure of other provisions [line items] |  |
Ending balance | 107,290 | 99,326
Civil |  |
Disclosure of other provisions [line items] |  |
Ending balance | 195,559 | 219,875
Tax and Social Security |  |
Disclosure of other provisions [line items] |  |
Ending balance | 141,126 | 50,120
Brazil |  |
Disclosure of other provisions [line items] |  |
Beginning balance | 209,280 | 215,387
Additions, reversals and changes in estimates | 67,711 | 10,208
Payments | (78,950) | (46,642)
Indexation | 12,375 | 3,183
Exchange rate variation | 13,074 | 27,720
Ending balance | 223,490 | 209,856
Brazil | Labor |  |
Disclosure of other provisions [line items] |  |
Beginning balance | 97,504 | 87,075
Additions, reversals and changes in estimates | 49,757 | 25,136
Payments | (53,428) | (29,560)
Indexation | 7,261 | 4,872
Exchange rate variation | 6,151 | 11,748
Ending balance | 107,245 | 99,271
Brazil | Civil |  |
Disclosure of other provisions [line items] |  |
Beginning balance | 59,075 | 59,796
Additions, reversals and changes in estimates | 19,791 | 5,202
Payments | (21,463) | (14,978)
Indexation | 2,251 | 3,446
Exchange rate variation | 3,674 | 7,760
Ending balance | 63,328 | 61,226
Brazil | Tax and Social Security |  |
Disclosure of other provisions [line items] |  |
Beginning balance | 52,701 | 68,516
Additions, reversals and changes in estimates | (1,837) | (20,130)
Payments | (4,059) | (2,104)
Indexation | 2,863 | (5,135)
Exchange rate variation | 3,249 | 8,212
Ending balance | 52,917 | 49,359
USA |  |
Disclosure of other provisions [line items] |  |
Beginning balance | 159,217 | 280,804
Additions, reversals and changes in estimates | 209,981 | 139,038
Payments | (148,767) | (261,211)
Ending balance | 220,431 | 158,631
USA | Labor |  |
Disclosure of other provisions [line items] |  |
Beginning balance | 0 | 0
Additions, reversals and changes in estimates | 0 | 0
Payments | 0 | 0
Ending balance | 0 | 0
USA | Civil |  |
Disclosure of other provisions [line items] |  |
Beginning balance | 71,017 | 280,804
Additions, reversals and changes in estimates | 209,981 | 139,038
Payments | (148,767) | (261,211)
Ending balance | 132,231 | 158,631
USA | Tax and Social Security |  |
Disclosure of other provisions [line items] |  |
Beginning balance | 88,200 | 0
Additions, reversals and changes in estimates | 0 | 0
Payments | 0 | 0
Ending balance | 88,200 | 0
Other jurisdictions |  |
Disclosure of other provisions [line items] |  |
Beginning balance | 78 | 1,272
Additions, reversals and changes in estimates | 19 |
Payments | (41) | (532)
Exchange rate variation | (2) | 137
Ending balance | 54 | 834
Other jurisdictions | Labor |  |
Disclosure of other provisions [line items] |  |
Beginning balance | 69 | 52
Additions, reversals and changes in estimates | 19 | (3)
Payments | (41) | 0
Exchange rate variation | (2) | 6
Ending balance | 45 | 55
Other jurisdictions | Civil |  |
Disclosure of other provisions [line items] |  |
Beginning balance | 0 | 44
Additions, reversals and changes in estimates | 0 | (2)
Payments | 0 | (24)
Exchange rate variation | 0 | 0
Ending balance | 0 | 18
Other jurisdictions | Tax and Social Security |  |
Disclosure of other provisions [line items] |  |
Beginning balance | 9 | 1,176
Additions, reversals and changes in estimates | 0 | (38)
Payments | 0 | (508)
Exchange rate variation | 0 | 131
Ending balance | $ 9 | $ 761

X
- Definition The amount of additional other provisions made. [Refer: Other provisions] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 37 -IssueDate 2025-01-01 -Paragraph 84 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=37&code=ifrs-tx-2025-en-r&anchor=para_84_b&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 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_257_b&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 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_257_b&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_AdditionalProvisionsOtherProvisions
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfOtherProvisionsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase in existing 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 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=37&code=ifrs-tx-2025-en-r&anchor=para_84_b&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 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_257_b&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 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_257_b&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseInExistingProvisionsOtherProvisions
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in other provisions resulting from foreign currency exchange rate changes on provisions measured in a currency different from the entity's presentation currency. [Refer: Other provisions] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -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 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in other provisions resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Other provisions] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -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 + Details
Name: | ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of provisions other than provisions for employee benefits. [Refer: Provisions] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 37 -IssueDate 2025-01-01 -Paragraph 84 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=37&code=ifrs-tx-2025-en-r&anchor=para_84_a&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 B9 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_B9_e&doctype=Appendix&subtype=B -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 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_257_a&doctype=Standard -URIDate 2025-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 257 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_257_a&doctype=Standard -URIDate 2025-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 78 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_78_d&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_OtherProvisions
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | ifrs-full_ClassesOfProvisionsAxis=jbsay_LaborChangesInProvisionsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfProvisionsAxis=jbsay_CivilChangesInProvisionsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfProvisionsAxis=jbsay_TaxAndSocialSecurityChangesInProvisionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_GeographicalAreasAxis=country_BR
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_GeographicalAreasAxis=country_US
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_GeographicalAreasAxis=jbsay_OthersJurisdictionsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |