Investments in equity-accounted investees, associates and joint venture

6 Months Ended

Jun. 30, 2026

Investments in equity-accounted investees, associates and joint venture [Abstract]

Investments in equity-accounted investees, associates and joint venture

Changes in the investments:

Refers to investments in associate and joint venture:


						Equity accounting
	Participation	Balance at January 1, 2026	Addition (disposal)	Profit distribution	Exchange variation	Changes in the equity of investees	Proportionate share of income	Balance at June 30, 2026
Meat Snacks Partners, LLC (1)	50%	23,301	(29,429)	—	1,091	5,037	—	—
JBS Foods Ontario, Inc.	100%	18,751	—	—	1,164	(1,164)	205	18,956
Birla Societá Agricola Srl	20%	1,854	—	—	116	(169)	(43)	1,758
Mantiqueira Alimentos S.A.	48.5%	128,874	—	(591)	12,007	51,195	26,072	217,557
Mantiqueira International B.V.	48.5%	(1,168)	—	—	(41)	41	(11,440)	(12,608)
Total		171,612	(29,429)	(591)	14,337	54,940	14,794	225,663


					Equity accounting
	Participation	Balance at January 1, 2025	Addition	Profit distribution	Changes in the equity of investees	Proportionate share of income	Balance at June 30, 2025
Meat Snacks Partners, LLC	50%	19,334	—	(4,124)	1,790	5,095	22,095
JBS Foods Ontario, Inc.	100%	17,372	—	—	—	503	17,875
Birla Societá Agricola Srl	20%	1,606	—	—	213	(12)	1,807
Mantiqueira Alimentos S.A.	48.5%	—	165,271	—	6,692	4,970	176,933
Total		38,312	165,271	(4,124)	8,695	10,556	218,710

(1)In January 2026, JBS S.A. concluded the sale of its 50% equity interest in the joint venture Meat Snack Partners for the amount of US$42.8 million.