XML 83 R66.htm IDEA: XBRL DOCUMENT v3.26.1

Related party transactions - Schedule of Related Party Receivables (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Dec. 31, 2025
Related Party Transactions [Line Items]
Current payables to related parties	$ (109,827)		$ (149,768)
Statements of income effect	(14,576)	$ 2,734
Laguz Opportunities S.A.
Related Party Transactions [Line Items]
Current payables to related parties	(137,551)		(147,123)
Statements of income effect	(10,179)	0
J&F Investimentos S.A.
Related Party Transactions [Line Items]
Current payables to related parties	(4,985)		(43,876)
Statements of income effect	(6,410)	2,734
J&F Investimentos S.A. | Settlement Agreement
Related Party Transactions [Line Items]
Related party receivables	87,468
J&F Investimentos S.A. | Purchase Of A Plant
Related Party Transactions [Line Items]
Current payables to related parties	(92,453)
Flora Produtos de Higiene e Limpeza S.A.
Related Party Transactions [Line Items]
Related party receivables	32,709		$ 41,231
Statements of income effect	$ 2,013	$ 0

X

- Definition

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

+ References

No definition available.

+ Details

Name:	ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount of current payables due to related parties. [Refer: Total for all related parties [member]; Payables to related parties]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Note Expiry date 2027-01-01
-Name IAS
-Number 1
-IssueDate 2025-01-01
-Paragraph 78
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_78&doctype=Standard
-URIDate 2025-03-27

+ Details

Name:	ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The amount of current receivables due from related parties. [Refer: Total for all related parties [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph B9
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_B9_b&doctype=Appendix&subtype=B
-URIDate 2025-03-27

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Note Expiry date 2027-01-01
-Name IAS
-Number 1
-IssueDate 2025-01-01
-Paragraph 78
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_78_b&doctype=Standard
-URIDate 2025-03-27

+ Details

Name:	ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Net Income, Related Party Transactions

+ References

No definition available.

+ Details

Name:	jbsay_NetIncomeRelatedPartyTransactions
Namespace Prefix:	jbsay_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Details

Name:	ifrs-full_CategoriesOfRelatedPartiesAxis=jbsay_LaguzOpportunitiesS.A.Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_CategoriesOfRelatedPartiesAxis=jbsay_JFInvestimentosSAMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	jbsay_RelatedPartyTransactionsAxis=jbsay_SettlementAgreementMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	jbsay_RelatedPartyTransactionsAxis=jbsay_PurchaseOfAPlantMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_CategoriesOfRelatedPartiesAxis=jbsay_FloraProdutosDeHigieneELimpezaSAMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: