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v3.26.1

Investments in equity-accounted investees, associates and joint venture (Details) - USD ($) $ in Thousands | 1 Months Ended | 6 Months Ended
--- | --- | ---
Jan. 31, 2026 | Jun. 30, 2026 | Jun. 30, 2025
Disclosure Of Investments In Associates And Joint Ventures [Line Items] |  |  |
Balance, beginning | $ 171,612 | $ 171,612 | $ 38,312
Addition (disposal) |  | (29,429) | 165,271
Profit distribution |  | (591) | (4,124)
Exchange variation |  | 14,337 |
Changes in the equity of investees |  | 54,940 | 8,695
Proportionate share of income |  | 14,794 | 10,556
Balance, ending |  | $ 225,663 | $ 218,710
JBS Foods Ontario, Inc. |  |  |
Disclosure Of Investments In Associates And Joint Ventures [Line Items] |  |  |
Proportion of ownership interest in associate |  | 100.00% | 100.00%
Balance, beginning | 18,751 | $ 18,751 | $ 17,372
Addition (disposal) |  | 0 | 0
Profit distribution |  | 0 | 0
Exchange variation |  | 1,164 |
Changes in the equity of investees |  | (1,164) | 0
Proportionate share of income |  | 205 | 503
Balance, ending |  | $ 18,956 | $ 17,875
Birla Societá Agricola Srl |  |  |
Disclosure Of Investments In Associates And Joint Ventures [Line Items] |  |  |
Proportion of ownership interest in associate |  | 20.00% | 20.00%
Balance, beginning | 1,854 | $ 1,854 | $ 1,606
Addition (disposal) |  | 0 | 0
Profit distribution |  | 0 | 0
Exchange variation |  | 116 |
Changes in the equity of investees |  | (169) | 213
Proportionate share of income |  | (43) | (12)
Balance, ending |  | $ 1,758 | $ 1,807
Mantiqueira Alimentos S.A. |  |  |
Disclosure Of Investments In Associates And Joint Ventures [Line Items] |  |  |
Proportion of ownership interest in associate |  | 48.50% | 48.50%
Balance, beginning | 128,874 | $ 128,874 | $ 0
Addition (disposal) |  | 0 | 165,271
Profit distribution |  | (591) | 0
Exchange variation |  | 12,007 |
Changes in the equity of investees |  | 51,195 | 6,692
Proportionate share of income |  | 26,072 | 4,970
Balance, ending |  | $ 217,557 | $ 176,933
Mantiqueira International B.V. |  |  |
Disclosure Of Investments In Associates And Joint Ventures [Line Items] |  |  |
Proportion of ownership interest in associate |  | 48.50% |
Balance, beginning | $ (1,168) | $ (1,168) |
Addition (disposal) |  | 0 |
Profit distribution |  | 0 |
Exchange variation |  | (41) |
Changes in the equity of investees |  | 41 |
Proportionate share of income |  | (11,440) |
Balance, ending |  | $ (12,608) |
Meat Snacks Partners, LLC |  |  |
Disclosure Of Investments In Associates And Joint Ventures [Line Items] |  |  |
Proportion of ownership interest in joint venture | 50.00% | 50.00% | 50.00%
Balance, beginning | $ 23,301 | $ 23,301 | $ 19,334
Addition (disposal) |  | (29,429) | 0
Profit distribution |  | 0 | (4,124)
Exchange variation |  | 1,091 |
Changes in the equity of investees |  | 5,037 | 1,790
Proportionate share of income |  | 0 | 5,095
Balance, ending |  | $ 0 | $ 22,095
Investments in joint ventures accounted for using equity method | $ 42,800 |  |

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- Definition The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2025-01-01 -Paragraph 24 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2025-en-r&anchor=para_24_a&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2025-01-01 -Paragraph B16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2025-en-r&anchor=para_B16&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 89 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_89&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 89 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_89&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 54 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_54_e&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The proportion of ownership interest in an associate attributable to the entity. [Refer: Total for all associates [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2025-01-01 -Paragraph 17 -Subparagraph b -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2025-en-r&anchor=para_17_b_iii&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2025-01-01 -Paragraph 16 -Subparagraph b -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2025-en-r&anchor=para_16_b_iii&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2025-01-01 -Paragraph 21 -Subparagraph a -Clause iv -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2025-en-r&anchor=para_21_a_iv&doctype=Standard -URIDate 2025-03-27 + Details
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