Expenses by nature (Tables)

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.