XML 89 R72.htm IDEA: XBRL DOCUMENT v3.26.1

Investments in equity-accounted investees, associates and joint venture (Details) - USD ($) $ in Thousands	1 Months Ended	6 Months Ended
	Jan. 31, 2026	Jun. 30, 2026	Jun. 30, 2025
Disclosure Of Investments In Associates And Joint Ventures [Line Items]
Balance, beginning	$ 171,612	$ 171,612	$ 38,312
Addition (disposal)		(29,429)	165,271
Profit distribution		(591)	(4,124)
Exchange variation		14,337
Changes in the equity of investees		54,940	8,695
Proportionate share of income		14,794	10,556
Balance, ending		$ 225,663	$ 218,710
JBS Foods Ontario, Inc.
Disclosure Of Investments In Associates And Joint Ventures [Line Items]
Proportion of ownership interest in associate		100.00%	100.00%
Balance, beginning	18,751	$ 18,751	$ 17,372
Addition (disposal)		0	0
Profit distribution		0	0
Exchange variation		1,164
Changes in the equity of investees		(1,164)	0
Proportionate share of income		205	503
Balance, ending		$ 18,956	$ 17,875
Birla Societá Agricola Srl
Disclosure Of Investments In Associates And Joint Ventures [Line Items]
Proportion of ownership interest in associate		20.00%	20.00%
Balance, beginning	1,854	$ 1,854	$ 1,606
Addition (disposal)		0	0
Profit distribution		0	0
Exchange variation		116
Changes in the equity of investees		(169)	213
Proportionate share of income		(43)	(12)
Balance, ending		$ 1,758	$ 1,807
Mantiqueira Alimentos S.A.
Disclosure Of Investments In Associates And Joint Ventures [Line Items]
Proportion of ownership interest in associate		48.50%	48.50%
Balance, beginning	128,874	$ 128,874	$ 0
Addition (disposal)		0	165,271
Profit distribution		(591)	0
Exchange variation		12,007
Changes in the equity of investees		51,195	6,692
Proportionate share of income		26,072	4,970
Balance, ending		$ 217,557	$ 176,933
Mantiqueira International B.V.
Disclosure Of Investments In Associates And Joint Ventures [Line Items]
Proportion of ownership interest in associate		48.50%
Balance, beginning	$ (1,168)	$ (1,168)
Addition (disposal)		0
Profit distribution		0
Exchange variation		(41)
Changes in the equity of investees		41
Proportionate share of income		(11,440)
Balance, ending		$ (12,608)
Meat Snacks Partners, LLC
Disclosure Of Investments In Associates And Joint Ventures [Line Items]
Proportion of ownership interest in joint venture	50.00%	50.00%	50.00%
Balance, beginning	$ 23,301	$ 23,301	$ 19,334
Addition (disposal)		(29,429)	0
Profit distribution		0	(4,124)
Exchange variation		1,091
Changes in the equity of investees		5,037	1,790
Proportionate share of income		0	5,095
Balance, ending		$ 0	$ 22,095
Investments in joint ventures accounted for using equity method	$ 42,800

X

- Definition

The gains (losses) on disposals of investments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Note Expiry date 2027-01-01
-Name IAS
-Number 1
-IssueDate 2025-01-01
-Paragraph 98
-Subparagraph d
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_98_d&doctype=Standard
-URIDate 2025-03-27

+ Details

Name:	ifrs-full_GainsLossesOnDisposalsOfInvestments
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2025-01-01
-Paragraph 24
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2025-en-r&anchor=para_24_a&doctype=Standard
-URIDate 2025-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2025-01-01
-Paragraph B16
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2025-en-r&anchor=para_B16&doctype=Appendix&subtype=B
-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 89
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_89&doctype=Standard
-URIDate 2025-03-27

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 89
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_89&doctype=Standard
-URIDate 2025-03-27

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Note Expiry date 2027-01-01
-Name IAS
-Number 1
-IssueDate 2025-01-01
-Paragraph 54
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_54_e&doctype=Standard
-URIDate 2025-03-27

+ Details

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

X

- Definition

The amount of investments in joint ventures accounted for using the equity method. [Refer: Total for all joint ventures [member]; Investments accounted for using equity method]

+ 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 55
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_55&doctype=Standard
-URIDate 2025-03-27

+ Details

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

X

- Definition

The proportion of ownership interest in an associate attributable to the entity. [Refer: Total for all associates [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 27
-IssueDate 2025-01-01
-Paragraph 17
-Subparagraph b
-Clause iii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2025-en-r&anchor=para_17_b_iii&doctype=Standard
-URIDate 2025-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 27
-IssueDate 2025-01-01
-Paragraph 16
-Subparagraph b
-Clause iii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2025-en-r&anchor=para_16_b_iii&doctype=Standard
-URIDate 2025-03-27

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2025-01-01
-Paragraph 21
-Subparagraph a
-Clause iv
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2025-en-r&anchor=para_21_a_iv&doctype=Standard
-URIDate 2025-03-27

+ Details

Name:	ifrs-full_ProportionOfOwnershipInterestInAssociate
Namespace Prefix:	ifrs-full_
Data Type:	dtr-2022:percentItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The proportion of ownership interest in a joint venture attributable to the entity. [Refer: Total for all joint ventures [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 27
-IssueDate 2025-01-01
-Paragraph 17
-Subparagraph b
-Clause iii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2025-en-r&anchor=para_17_b_iii&doctype=Standard
-URIDate 2025-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 27
-IssueDate 2025-01-01
-Paragraph 16
-Subparagraph b
-Clause iii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2025-en-r&anchor=para_16_b_iii&doctype=Standard
-URIDate 2025-03-27

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2025-01-01
-Paragraph 21
-Subparagraph a
-Clause iv
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2025-en-r&anchor=para_21_a_iv&doctype=Standard
-URIDate 2025-03-27

+ Details

Name:	ifrs-full_ProportionOfOwnershipInterestInJointVenture
Namespace Prefix:	ifrs-full_
Data Type:	dtr-2022:percentItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Change In Equity Of Investees, Equity Method

+ References

No definition available.

+ Details

Name:	jbsay_ChangeInEquityOfInvesteesEquityMethod
Namespace Prefix:	jbsay_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Disclosure Of Investments In Associates And Joint Ventures [Line Items]

+ References

No definition available.

+ Details

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

X

- Definition

Exchange Variation

+ References

No definition available.

+ Details

Name:	jbsay_ExchangeVariation
Namespace Prefix:	jbsay_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Investments Accounted For Using Equity Method, Adjusted

+ References

No definition available.

+ Details

Name:	jbsay_InvestmentsAccountedForUsingEquityMethodAdjusted
Namespace Prefix:	jbsay_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Profit Distribution On Investments

+ References

No definition available.

+ Details

Name:	jbsay_ProfitDistributionOnInvestments
Namespace Prefix:	jbsay_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Proportionate Share Of Income, Equity Method

+ References

No definition available.

+ Details

Name:	jbsay_ProportionateShareOfIncomeEquityMethod
Namespace Prefix:	jbsay_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Details

Name:	ifrs-full_SignificantInvestmentsInAssociatesAxis=jbsay_JBSOntarioMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_SignificantInvestmentsInAssociatesAxis=jbsay_BirlaSocietaAgricolaSrlMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_SignificantInvestmentsInAssociatesAxis=jbsay_MantiqueiraAlimentosS.A.Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_SignificantInvestmentsInAssociatesAxis=jbsay_MantiqueiraInternationalB.V.Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_JointVenturesAxis=jbsay_MeatSnacksPartnersDoBrasilLtdaMeatSnacksMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: