XML 65 R48.htm IDEA: XBRL DOCUMENT v3.26.1

Loans and financing (Tables)

6 Months Ended

Jun. 30, 2026

Loans and Financing [Abstract]

Schedule of Loans and Financing

																														Current												Non-current
Type						Average annual interest rate, range						Currency						Index						Payment terms /non-current debt						June 30, 2026						December 31, 2025						June 30, 2026						December 31, 2025
Foreign currency
ACC - Advances on exchange						4.70%						USD						—						2026						300,496						—						—						—
Export credit note						5.06%						USD						SOFR						2026						156,938						254,903						—						—
Working capital - Dollar						3.47% - 7.28%						USD						SOFR						2026 - 2030						22,299						9,859						1,646						1,832
CRA - Agribusiness Receivables Certificates						4.71% - 6.00%						USD						—						2027 - 2035						6,101						1,740						97,139						104,290
Livestock financing						6.43%						USD						—						2031						655						—						2,542						—
Notes (Bonds)						6.40%						USD						—						2057						13,501						—						983,763						—
Others						6.67%						Several						Several						Several						988						1,026						660						1,967
																														500,979						267,528						1,085,751						108,089
Local currency
Notes (Bonds)						2.50% - 7.25%						USD						—						2027- 2066						354,375						295,111						17,752,925						17,793,347
CRA - Agribusiness Receivables Certificates						6.39% - 14.95%						BRL						IPCA - CDI						2028 - 2065						33,712						28,581						2,268,664						2,190,843
Revolving credit						3.50%						EUR						EURIBOR						2026						31,348						33,701						—						—
Revolving credit						5.45% - 5.75%						AUD						BBSW						2026 - 2027						135,443						—						36,711						—
Livestock financing						9.00% - 14.15%						BRL						CDI - Fixed rate						2026 - 2035						198,812						114,903						11,591						10,904
Working Capital - Euros						3.14% - 6.20%						EUR						EURIBOR						2026 - 2032						31,779						47,716						13,533						14,343
CDC - Direct credit to consumers						14.8% - 17.12%						BRL						—						2026						151						907						—						—
Others						5.13%						Several						Several						Several						48,298						44,638						146,618						139,957
																														833,918						565,557						20,230,041						20,149,394
																														1,334,897						833,085						21,315,792						20,257,483

Schedule of Non-Current Portion of the Principal Payment of Loans and Financing

The non-current portion of the principal payment schedule of loans and financing is as follows:

Maturity						June 30, 2026
2027						52,710
2028						142,163
2029						646,912
2030						124,578
2031						1,421,415
Maturities after 2031						18,928,015
						21,315,792

X

- Definition

The disclosure of financial liabilities. [Refer: Financial liabilities]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2025-01-01
-Paragraph 7
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_7&doctype=Standard
-URIDate 2025-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 43
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_43&doctype=Standard
-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 43
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_43&doctype=Standard
-URIDate 2025-03-27

+ Details

Name:	ifrs-full_DisclosureOfFinancialLiabilitiesExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-2022:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of a maturity analysis for derivative financial liabilities, including the remaining contractual maturities for those derivative financial liabilities for which contractual maturities are essential for an understanding of the timing of the cash flows. [Refer: Derivative financial liabilities]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2025-01-01
-Paragraph 39
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_39_b&doctype=Standard
-URIDate 2025-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 72
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_72_b&doctype=Standard
-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 72
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_72_b&doctype=Standard
-URIDate 2025-03-27

+ Details

Name:	ifrs-full_MaturityAnalysisForDerivativeFinancialLiabilities
Namespace Prefix:	ifrs-full_
Data Type:	dtr-2022:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Loans and Financing [Abstract]

+ References

No definition available.

+ Details

Name:	jbsay_LoansAndFinancingAbstract
Namespace Prefix:	jbsay_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration