Background Information	6 Months Ended
Background Information	Jun. 30, 2026
Additional information [abstract]
Background Information	Background Information 1.1Reporting entity JBS N.V. (“JBS N.V.” or the “Company”) is a corporation incorporated under the laws of the Netherlands, domiciled in Amsterdam, and the holding entity of the JBS Group. The Company also holds an interest in the Mantiqueira Group, an associate. JBS N.V. and its subsidiaries (the “Group”) operate globally, mainly in the animal protein, prepared foods and related products sectors, while the Mantiqueira Group operates in the production and sale of eggs and related products. The Company is registered as a Foreign Private Issuer with the United States Securities and Exchange Commission (SEC) and as a foreign issuer with the Brazilian Securities and Exchange Commission (CVM), with its Class A common shares listed on the New York Stock Exchange (NYSE) under the ticker symbol “JBS” and its Level II Brazilian Depositary Receipts (BDRs) traded on B3 under the code “JBSS32”. These unaudited condensed consolidated interim financial statements comprise JBS N.V. and its subsidiaries as of June 30, 2026 and for the three and six-month period ended June 30, 2026 and 2025, and were authorized by the Board of Directors on August 10, 2026. 1.2Main events that occurred during the period: 1.2.1Payment of dividends: On March 25, 2026, the Board of Directors of JBS N.V. approved the payment of a cash dividend of US$1.00 per share, payable to shareholders of record as of the close of trading on May 18, 2026. The dividend was paid on June 17, 2026. 1.2.2Transition to filing SEC Reports as a U.S domestic company: On May 12, 2026, JBS N.V. announced its voluntary transition to file regulatory reports with the U.S. Securities and Exchange Commission (SEC) as a U.S. domestic issuer. This change becomes effective with the Form 10-Q for the period ending June 30, 2026. As a "large accelerated filer," the Company will be subject to accelerated disclosure deadlines, specifically 40 days for quarterly reports (Form 10-Q) and 60 days for annual reports (Form 10-K). 1.2.3Agribusiness Receivables Certificates (CRA): On June 25, 2026, the indirect subsidiary Seara Aliments Ltda., priced and filed with the Brazilian Securities Commission (CVM) an application to register an offering of four series of Agribusiness Receivables Certificates (CRA), guaranteed by JBS S.A. and JBS N.V., with scheduled maturities in 2031, 2031, 2036 and 2046, in an aggregate principal amount of US$102.4 millions. The settlement of the offering occurred on June 30, 2026. The net proceeds from the issuance will be primarily used for the acquisition of raw materials, notably in natura corn, in the ordinary course of business of the Company. 1.2.4Geopolitical tensions in the Middle East: During the quarter ended June 30, 2026, the escalation of geopolitical tensions in the Middle East increased macroeconomic uncertainty and volatility in energy and commodity markets, affecting the Group’s cost structure, primarily in relation to supplies, including packaging materials, transportation and freight, as well as higher costs associated with maritime transportation and the use of alternative routes. During the period, the Group incurred additional costs related to these effects. Management continues to monitor developments in this environment, including potential changes in transportation routes and possible trade restrictions, as well as their potential impacts on the Group’s operations and cost structure. 1.2.5Early Extinguishment of Debt: During the six-month period ended June 30, 2026, as part of its liability management initiatives, the Group completed the early settlement of certain debt instruments. In this context, agreements related to Agribusiness Receivables Certificates (CRA), originally maturing in 2027, 2032, and 2037, as well as Senior Notes originally maturing in 2033 and 2034, were settled before their respective maturity dates. These transactions resulted in the recognition of financial expenses of US$171.6 million, comprising: (i) the write-off of previously capitalized issuance costs that would have been recognized in profit or loss over the original terms of the debt instruments, amounting to US$36.6 million; (ii) premiums paid in connection with the early redemption of the Senior Notes, amounting to US$133.6 million; and (iii) costs incurred in connection with the tender offers, amounting to US$1.4 million. 1.3Subsequent events 1.3.1Transfer of CRA debt obligations: On July 21, 2026, the indirect subsidiaries JBS S.A. and Seara Alimentos Ltda. approved the necessary measures to transfer to Seara the obligations arising from the 9th, 10th, and 11th issuances of debentures of JBS S.A., which are linked to the 122nd, 176th, and 204th issuances of Agribusiness Receivables Certificates (CRA), respectively. The Company is awaiting confirmation of the date for the special meeting of CRA holders to approve the Transaction. Upon fulfillment of the conditions and receipt of the approvals provided for in the transaction documents, Seara will become the principal debtor of the aforementioned obligations, while JBS S.A. will remain as a guarantor through a corporate guarantee. Additionally, JBS N.V. will also become a guarantor, subject to approval by the CRA holders. 1.3.2Infrastructure debentures: On July 16, 2026, the indirect subsidiaries JBS S.A. filed with the Brazilian Securities and Exchange Commission (“CVM”) a request for the automatic registration of a public offering of 400,000 simple, non-convertible debentures, guaranteed by JBS N.V., in a single series, corresponding to JBS S.A.’s 12th debenture issuance. The debentures have a unit face value of approximately US$193, totaling approximately US$77.3 million, and are intended exclusively for professional investors. The total net proceeds will be used to reimburse costs already incurred and to fund future investments related to the Campo Verde, Lins, Mafra and JBS Terminais projects. 1.3.3Joint Venture with PT Danantara Investment Management: On August 7, 2026, the indirect subsidiary JBS USA Holding Lux S.à r.l., entered into an agreement with PT Danantara Investment Management (“DIM”), the investment arm of Indonesia’s sovereign wealth fund, to form a joint venture. As part of the transaction, the Group’s Australia and New Zealand businesses will be transferred to a Dutch holding company, in which DIM will hold a 25% interest through a US$2.5 billion investment. Of this amount, US$800 million will be invested at the completion of the transaction, with the remaining amount to be invested within the following three years. The joint venture will pursue investment opportunities in the protein production sector in Indonesia, other Southeast Asian markets, Australia and New Zealand. Completion of the transaction is subject to the satisfaction of certain conditions. 1.3.4JBS N.V. Planned Leadership Transition: On August 10, 2026, JBS N.V. announced that Wesley Batista Filho will become Global CEO of the Company, effective January 2027. The appointment is part of a planned leadership transition and reflects the Company's commitment to thoughtful succession planning. Batista Filho began his career at JBS 15 years ago and has held leadership roles across the Company's global operations, including as CEO of JBS Brazil, President of Seara and, since 2023, CEO of JBS USA. Gilberto Tomazoni will step down after 14 distinguished years with the Company, including eight years as Global CEO. Having led JBS through one of the most transformative periods in its history, Tomazoni will oversee the leadership transition over the next five months before assuming the role of Vice Chairman of the Board and Senior Advisor. He will also continue to serve as Chairman of the Board of Pilgrim’s Pride Corporation (PPC) and will become Chairman of the J&F Institute, an institution dedicated to developing the next generation of business leaders. 1.4Brazilian Tax Reform There were no significant updates during the six-month period ended June 30, 2026 in relation to the Brazilian Tax Reform matters disclosed in the Group’s annual consolidated financial statements as of December 31, 2025. 1.5Seasonality The demand for chicken is relatively stable throughout the year in the United States, Europe and Brazil, but there are seasonal variations in the sales volume of certain products at specific times of the year, such as: Christmas, New Year, and Easter. Demand in the United States beef industry is highest in the second and third quarters, due to favorable weather conditions for outdoor activities. In Australia, the beef industry faces a drop in slaughters in the fourth quarter, as the rainy season affects the availability and transport of cattle. In Brazil, beef sales do not fluctuate significantly during the year. The pork industry in the United States and Australia has peaks in demand in the first and fourth quarters, due to the supply of pork and the holidays, which stimulate the consumption of certain pork products, with no significant fluctuation in pork numbers in other locations.