Related party transactions (Tables)

6 Months Ended

Jun. 30, 2026


		Balance sheet position		Statements of income effect
	Reimbursement of administrative and funding cost	June 30, 2026	December 31, 2025	June 30, 2026	June 30, 2025
Laguz I Fundo de Investimento (1)	Selic	(137,551)	(147,123)	(10,179)	—
J&F (2)	IPCA	(4,985)	(43,876)	(6,410)	2,734
Flora Produtos de Higiene e Limpeza S.A.	CDI	32,709	41,231	2,013	—
		(109,827)	(149,768)	(14,576)	2,734

(1)In May 2025, the indirect subsidiary JBS S.A. acquired tax credit rights from the related party Laguz I Fundo de Investimento through an agreement providing for 23 installments, with final maturity in April 2028. These tax credits originate from a judicial claim related to the export credit premium incentive. The case has already been definitively settled in favor of the taxpayer, and is currently in the final stage of assessment and confirmation of the credit balance. The credit rights were acquired at an approximate discount of 35%, and the credits will be used to offset JBS S.A.'s tax obligations once the case is finalized and the use of the credits is authorized by the relevant regulatory authorities. The credits have been recorded under “Other non-current assets” in the financial statements.

(2)The net balance payable to J&F S.A. refers to: (i) US$87,468 receivable, arising from the settlement agreement entered into between JBS S.A., J&F S.A., and certain former executives of the Company, which resulted in the definitive termination of the dispute addressed in arbitration proceeding, under which J&F S.A. committed to settle the amount in accordance with the terms and conditions set forth in the agreement; and (ii) US$92,453 payable, related to the purchase of the Araputanga Plant, to be settled in 11 installments, with final maturity in May 2027.

Schedule of Aggregate Amount of Compensation Received by the Group’s Key Management

The aggregate amount of compensation received by the Company’s key management during the six-month period ended June 30, 2026 and 2025 was:


	2026	2025
Salaries and wages	2,787	4,079
Variable cash and stock-based compensation	16,959	20,095
	19,746	24,174