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Expenses by nature (Tables) | 6 Months Ended
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Jun. 30, 2026
Expenses by nature [abstract] |
Schedule of Expenses by Nature | Expenses by nature are disclosed as follows:
| Six-month period ended June 30, |  | Three month period ended June 30,
| 2026 |  | 2025 |  | 2026 |  | 2025
Cost of sales |  |  |  |  |  |  |
Cost of inventories, raw materials and production inputs | (34,756,395) |  |  | (29,836,843) |  |  | (18,308,549) |  |  | (15,491,919) |
Salaries and benefits | (4,729,625) |  |  | (4,254,601) |  |  | (2,437,832) |  |  | (2,171,885) |
Depreciation and amortization | (1,109,696) |  |  | (975,660) |  |  | (565,298) |  |  | (501,331) |
| (40,595,716) |  |  | (35,067,104) |  |  | (21,311,679) |  |  | (18,165,135) |
Selling |  |  |  |  |  |  |
Freights and selling expenses | (2,115,127) |  |  | (1,859,317) |  |  | (1,103,824) |  |  | (928,732) |
Salaries and benefits | (313,368) |  |  | (275,275) |  |  | (161,037) |  |  | (142,626) |
Depreciation and amortization | (49,065) |  |  | (37,148) |  |  | (25,063) |  |  | (18,675) |
Advertising and marketing | (185,587) |  |  | (177,566) |  |  | (97,627) |  |  | (99,754) |
Commissions | (44,139) |  |  | (5,890) |  |  | (20,784) |  |  | 4,669 |
Net impairment losses | (6,241) |  |  | (39,441) |  |  | (2,646) |  |  | (21,922) |
| (2,713,527) |  |  | (2,394,637) |  |  | (1,410,981) |  |  | (1,207,040) |
General and administrative |  |  |  |  |  |  |
Salaries and benefits | (526,423) |  |  | (538,313) |  |  | (214,715) |  |  | (255,451) |
Fees, services held and general expenses | (356,285) |  |  | (310,933) |  |  | (190,596) |  |  | (163,533) |
Depreciation and amortization | (97,826) |  |  | (88,030) |  |  | (48,738) |  |  | (45,188) |
DOJ - department of justice and Antitrust agreements | (157,375) |  |  | (133,638) |  |  | (132,731) |  |  | (54,090) |
Donations and social programs (1) | (5,840) |  |  | (7,797) |  |  | (1,345) |  |  | (4,022) |
| (1,143,749) |  |  | (1,078,711) |  |  | (588,125) |  |  | (522,284) |
(1)Refers to donations made to Instituto J&F regarding improvements on school’s building, the social program “Fazer o Bem Faz Bem” created by the Group to support actions for social transformation where the indirect subsidiary JBS S.A. is present and donations to Fundo JBS Pela Amazônia.

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