XML 58 R41.htm IDEA: XBRL DOCUMENT
v3.26.1

Income taxes (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2026
Major components of tax expense (income) [abstract] |
Schedule of Deferred Taxes Assets and Liabilities |
| June 30, 2026 |  | December 31, 2025
Deferred income tax assets | 656,067 |  |  | 547,014 |
Deferred income tax liabilities | (1,175,082) |  |  | (1,169,300) |
| (519,015) |  |  | (622,286) |
Schedule of Deferred Tax Income and Social Contribution |
| Balance at January 1, 2026 |  | Income statement |  | Exchange variation |  | Other adjustments (1) |  | Balance at June 30, 2026
Tax loss and negative social contribution base | 684,003 |  |  | 104,698 |  |  | 29,152 |  |  | (4,109) |  |  | 813,744 |
Expected credit losses on trade accounts receivable | 40,098 |  |  | (11,631) |  |  | 984 |  |  | — |  |  | 29,451 |
Provision for contingences | 81,251 |  |  | (5,028) |  |  | 4,334 |  |  | — |  |  | 80,557 |
Fair value adjustment | (171,114) |  |  | 62,627 |  |  | (4,018) |  |  | — |  |  | (112,505) |
Tax credits - Foreign subsidiaries | 4,062 |  |  | 87 |  |  | (31) |  |  | — |  |  | 4,118 |
Share-based payment | — |  |  | (329) |  |  | 329 |  |  | — |  |  | — |
Provision for work accident insurance - Foreign subsidiaries | 12,805 |  |  | 3,330 |  |  | — |  |  | — |  |  | 16,135 |
Pension plan - Foreign subsidiaries | 2,451 |  |  | (221) |  |  | (24) |  |  | 272 |  |  | 2,478 |
Trade accounts payable accrual | 273,051 |  |  | (4,561) |  |  | 3,142 |  |  | — |  |  | 271,632 |
Interest portion to be deductible | 320,200 |  |  | 58,724 |  |  | — |  |  | — |  |  | 378,924 |
Right of use assets | 31,567 |  |  | 3,234 |  |  | 1,320 |  |  | — |  |  | 36,121 |
Goodwill amortization | (847,103) |  |  | 2,249 |  |  | (47,849) |  |  | — |  |  | (892,703) |
Business combinations | (491,382) |  |  | 11,293 |  |  | (1,546) |  |  | — |  |  | (481,635) |
Inventory valuation | (53,021) |  |  | (57,953) |  |  | 4,267 |  |  | — |  |  | (106,707) |
Hedge operations | 41,705 |  |  | (11,469) |  |  | 2,349 |  |  | 799 |  |  | 33,384 |
Realization of other reserves | (96,535) |  |  | 1,517 |  |  | (6,081) |  |  | — |  |  | (101,099) |
Accelerated depreciation and amortization | (528,502) |  |  | (26,687) |  |  | (5) |  |  | — |  |  | (555,194) |
Cut off adjustments (sales) | 16,891 |  |  | (3,897) |  |  | 1,350 |  |  | — |  |  | 14,344 |
Other temporary differences | 57,287 |  |  | (15,306) |  |  | 7,959 |  |  | — |  |  | 49,940 |
Deferred taxes, net | (622,286) |  |  | 110,677 |  |  | (4,368) |  |  | (3,038) |  |  | (519,015) |
(1) The adjustments relate primarily to the assignment of tax losses and negative tax bases from the indirect subsidiary Seara Alimentos to JBS S.A., utilized to settle tax assessments levied for third-party social security contributions on profit-sharing payments made by the company to its executives between 2012 and 2016, as well as deferred taxes on Cash flow hedge transactions recognized in other comprehensive income by the subsidiary Seara Alimentos and the pension plan in the United States of America.
| Balance at January 1, 2025 |  | Income statement |  | Exchange variation |  | Other adjustments |  | Balance at June 30, 2025
Tax loss and negative social contribution base | 679,275 |  |  | 125,091 |  |  | 53,310 |  |  | (191,303) |  |  | 666,373 |
Expected credit losses on trade accounts receivable | 42,304 |  |  | (11,510) |  |  | 3,252 |  |  | — |  |  | 34,046 |
Provisions for contingencies | 94,487 |  |  | (9,822) |  |  | 9,255 |  |  | — |  |  | 93,920 |
Fair value adjustment | (105,836) |  |  | (19,730) |  |  | (7,592) |  |  | — |  |  | (133,158) |
Tax credits - Foreign subsidiaries | 8,798 |  |  | 48 |  |  | (81) |  |  | — |  |  | 8,765 |
Provision for work accident insurance - Foreign subsidiaries | 8,964 |  |  | (2,773) |  |  | — |  |  | — |  |  | 6,191 |
Pension plan - Foreign subsidiaries | 3,209 |  |  | 3,536 |  |  | (4) |  |  | (107) |  |  | 6,634 |
Trade accounts payable accrual | 249,853 |  |  | 11,673 |  |  | 6,007 |  |  | — |  |  | 267,533 |
Non-deductible interests portion - U.S. tax reform | 279,572 |  |  | 52,150 |  |  | 1 |  |  | — |  |  | 331,723 |
Right of use assets | 25,967 |  |  | 3,913 |  |  | 2,538 |  |  | — |  |  | 32,418 |
Goodwill amortization | (727,377) |  |  | (19,205) |  |  | (84,392) |  |  | — |  |  | (830,974) |
Business combination | (465,917) |  |  | (16,763) |  |  | (4,887) |  |  | — |  |  | (487,567) |
Inventory valuation | (83,507) |  |  | (16,202) |  |  | 8,118 |  |  | — |  |  | (91,591) |
Hedge operations | 45,961 |  |  | (14,235) |  |  | 5,541 |  |  | 49 |  |  | 37,316 |
Realization of other reserves | (88,113) |  |  | 1,263 |  |  | (11,802) |  |  | — |  |  | (98,652) |
Accelerated depreciation and amortization | (479,922) |  |  | (13,270) |  |  | (2) |  |  | — |  |  | (493,194) |
Cut-off adjustment (sales) | 15,274 |  |  | 1,980 |  |  | 2,152 |  |  | — |  |  | 19,406 |
Other temporary differences | 52,895 |  |  | 34,360 |  |  | (27,039) |  |  | — |  |  | 60,216 |
Deferred taxes, net | (444,113) |  |  | 110,504 |  |  | (45,625) |  |  | (191,361) |  |  | (570,595) |
Schedule of Income Tax and Social Contribution Expense |
| Six-month period ended June 30, |  | Three-month period ended June 30,
| 2026 |  | 2025 |  | 2026 |  | 2025
Profit (loss) before taxes | 86,609 |  |  | 1,430,601 |  |  | (222,084) |  |  | 736,497 |
Brazilian statutory corporate tax rate | (34) | % |  | (34) | % |  | (34) | % |  | (34) | %
Expected tax expense (benefit) | (29,447) |  |  | (486,404) |  |  | 75,509 |  |  | (250,409) |
Adjustments to reconcile taxable income tax expense (benefit): |  |  |  |  |  |  |
Share of profit of equity-accounted investees | 4,596 |  |  | 3,589 |  |  | (42,466) |  |  | 2,659 |
Non-taxable tax benefits | 120,833 |  |  | 107,024 |  |  | 63,081 |  |  | 56,103 |
Difference of tax rates on taxable income from foreign subsidiaries | (20,070) |  |  | 46,964 |  |  | (25,797) |  |  | 22,259 |
Profits taxed by-foreign jurisdictions | (14,725) |  |  | (81,997) |  |  | 7,836 |  |  | 30,683 |
Current year deferred taxes not recognized and deferred taxes recognized from prior years | (14,948) |  |  | 76,067 |  |  | 35,452 |  |  | (26,104) |
Non-taxable interest - Foreign subsidiaries | 6,581 |  |  | 6,263 |  |  | 3,281 |  |  | 3,145 |
Donations and social programs | (1,827) |  |  | — |  |  | (1,054) |  |  | — |
SELIC interest on tax credits | 1,306 |  |  | 31,315 |  |  | 504 |  |  | 3,693 |
Brazilian tax incentive law - Lei do Bem | — |  |  | 1,397 |  |  | — |  |  | 1,397 |
Other permanent differences | 6,507 |  |  | 15,829 |  |  | 9,562 |  |  | 14,391 |
Current and deferred income tax benefit (expense) | 58,806 |  |  | (279,953) |  |  | 125,909 |  |  | (142,183) |
Current income tax | (51,871) |  |  | (390,457) |  |  | (18,101) |  |  | (165,666) |
Deferred income tax | 110,677 |  |  | 110,504 |  |  | 144,010 |  |  | 23,483 |
| 58,806 |  |  | (279,953) |  |  | 125,909 |  |  | (142,183) |
Effective income tax rate | 67.90 | % |  | (19.57) | % |  | (56.69) | % |  | (19.31) | %

X
- Definition The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_10_e&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfDeferredTaxesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition The disclosure of detailed information about deferred tax income and social contribution. + References No definition available. + Details
Name: | jbsay_DisclosureOfDeferredTaxIncomeAndSocialContributionTableTextBlock
Namespace Prefix: | jbsay_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of reconciliation of effective tax rate. + References No definition available. + Details
Name: | jbsay_DisclosureOfReconciliationOfEffectiveTaxRateExplanatoryTableTextBlock
Namespace Prefix: | jbsay_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration