Expenses by nature

6 Months Ended

Jun. 30, 2026

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.

24.1Other income and expenses

Other Income: For the six-month period ended June 30, 2026, the Group has recorded other income totaling US$69,811 (US$48,070 for the six-month period ended June 30, 2025), primarily related to gains on asset sales amounting to US$33,480 (US$18,947 for the six-month period ended June 30, 2025), tax credits from prior periods totaling US$8,600 (US$4,083 for the six-month period ended June 30, 2025), rental income totaling US$4,132 (US$1,857 for the six-month period ended June 30, 2025), carbon credits totaling US$2,727 (nil for the six-month period ended June 30, 2025), among other non-significant items.

Other Expenses: For the six-month period ended June 30, 2026, the Group has recorded other expenses totaling US$43,428 (US$43,799 for the six-month period ended June 30, 2025), mainly related to restructuring expenses amounting to US$20,117 (US$22,920 for the six-month period ended June 30, 2025), losses on asset sales totaling US$24,415 (US$4,639 for the six-month period ended June 30, 2025), impairment of assets expenses totaling US$4,846, among other non-significant items.