v3.25.4

RELATED PARTY TRANSACTIONS (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 28, 2025 | Dec. 29, 2024 | Dec. 31, 2023
Capital contribution under tax sharing agreement |  |  |
Related Party Transaction [Line Items] |  |  |
Other related party transactions | $ 0 | $ 0 | $ (1,425)
Total |  |  |
Related Party Transaction [Line Items] |  |  |
Sales to related parties | 75,534 | 33,333 | 35,803
Cost of goods purchased from related parties | 289,846 | 206,482 | 240,139
Expenditures paid by related parties | 249,329 | 121,962 | 156,454
Expenditures paid on behalf of related parties | 12,931 | 14,593 | 22,739
Accounts receivable from related parties | 13,398 | 2,608 |
Accounts payable to related parties | 43,516 | 15,257 |
JBS Toledo N.V. |  |  |
Related Party Transaction [Line Items] |  |  |
Sales to related parties | 41,947 | 0 | 0
Accounts receivable from related parties | 10,486 | 0 |
JBS USA Food Company |  |  |
Related Party Transaction [Line Items] |  |  |
Sales to related parties | 23,307 | 28,230 | 27,687
Cost of goods purchased from related parties | 145,324 | 159,264 | 185,258
Expenditures paid by related parties | 249,329 | 121,962 | 156,439
Expenditures paid on behalf of related parties | 12,931 | 14,593 | 22,734
Accounts receivable from related parties | 1,629 | 1,727 |
Accounts payable to related parties | 8,346 | 5,424 |
Goods in transit | 1,500 |  |
JBS Chile Ltd. |  |  |
Related Party Transaction [Line Items] |  |  |
Sales to related parties | 2,797 | 3,143 | 1,733
Accounts receivable from related parties | 763 | 725 |
Other related parties |  |  |
Related Party Transaction [Line Items] |  |  |
Sales to related parties | 7,483 | 1,960 | 6,383
Cost of goods purchased from related parties | 2,560 | 2,130 | 7,168
Expenditures paid by related parties | 0 | 0 | 15
Expenditures paid on behalf of related parties | 0 | 0 | 5
Accounts receivable from related parties | 520 | 156 |
Accounts payable to related parties | 7,328 | 235 |
Seara Meats B.V. |  |  |
Related Party Transaction [Line Items] |  |  |
Cost of goods purchased from related parties | 89,131 | 28,170 | 28,828
Accounts payable to related parties | 26,686 | 4,861 |
Penasul UK LTD |  |  |
Related Party Transaction [Line Items] |  |  |
Cost of goods purchased from related parties | 41,804 | 10,670 | 13,932
Accounts payable to related parties | 1,156 | 714 |
JBS Asia Co Limited |  |  |
Related Party Transaction [Line Items] |  |  |
Cost of goods purchased from related parties | 11,027 | 6,248 | $ 4,953
Accounts payable to related parties | $ 0 | $ 4,023 |

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