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RELATED PARTY TRANSACTIONS
6 Months Ended
Jun. 27, 2021
Related Party Transactions [Abstract]  
RELATED PARTY TRANSACTIONS RELATED PARTY TRANSACTIONS
Pilgrim’s has been and, in some cases, continues to be a party to certain transactions with affiliated companies.
 Three Months EndedSix Months Ended
 June 27, 2021June 28, 2020June 27, 2021June 28, 2020
 (In thousands)
Sales to related parties
JBS USA Food Company(a)
$4,017 $3,094 $7,082 $6,547 
JBS Australia Pty. Ltd.939 495 1,822 1,281 
Combo, Mercado de Congelados326 414 777 487 
JBS Chile Ltda.(1)(44)87 (44)
Total sales to related parties$5,281 $3,959 $9,768 $8,271 
Three Months EndedSix Months Ended
June 27, 2021June 28, 2020June 27, 2021June 28, 2020
(In thousands)
Cost of goods purchased from related parties
JBS USA Food Company(a)
$49,547 $35,913 $105,796 $72,810 
Penasul UK LTD2,838 — 5,156 — 
Seara Meats B.V.643 1,080 2,344 3,723 
Planterra Food Company150 — 150 — 
JBS Global (U.K.) Ltd.126 219 495 445 
JBS Food Trading (Shanghai) Limited42 — 42 — 
JBS Toledo NV— 93 — 156 
JBS Asia Co Limited— — — 
Total cost of goods purchased from related parties$53,346 $37,305 $113,988 $77,134 
Three Months EndedSix Months Ended
June 27, 2021June 28, 2020June 27, 2021June 28, 2020
(In thousands)
Expenditures paid by related parties
JBS USA Food Company(b)
$16,987 $13,892 $40,732 $21,973 
Seara Food Europe Holdings12 
Total expenditures paid by related parties$16,989 $13,894 $40,744 $21,975 
Three Months EndedSix Months Ended
June 27, 2021June 28, 2020June 27, 2021June 28, 2020
(In thousands)
Expenditures paid on behalf of related parties
JBS USA Food Company(b)
$11,072 $4,206 $27,446 $6,626 
June 27, 2021December 27, 2020
(In thousands)
Accounts receivable from related parties
JBS USA Food Company(a)
$803 $714 
Combo, Mercado de Congelados35 — 
JBS Australia Pty. Ltd.29 370 
Seara International Ltd.— 
Total accounts receivable from related parties$868 $1,084 
June 27, 2021December 27, 2020
(In thousands)
Accounts payable to related parties
JBS USA Food Company(a)
$6,844 $8,562 
Penasul UK LTD1,144 — 
Seara Meats B.V.429 1,075 
JBS Global (U.K.) Ltd.125 
JBS Food Trading (Shanghai) Limited42 — 
JBS Chile Ltda.11 
Total accounts payable to related parties$8,595 $9,650 
(a)    The Company routinely executes transactions to both purchase products from JBS USA Food Company (“JBS USA”) and sell products to them. As of June 27, 2021, approximately $1.4 million of goods purchased from JBS USA were in transit and not reflected on our Condensed Consolidated Balance Sheet.
(b)    The Company has an agreement with JBS USA to allocate costs associated with JBS USA’s procurement of SAP licenses and maintenance services for its combined companies. Under this agreement, the fees associated with procuring SAP licenses and maintenance services are allocated between the Company and JBS USA in proportion to the percentage of licenses used by each company. The agreement expires on the date of expiration, or earlier termination, of the underlying SAP license agreement. The Company also has an agreement with JBS USA to allocate the costs of supporting the business operations by one consolidated corporate team, which have historically been supported by their respective corporate teams. Expenditures paid by JBS USA on behalf of the Company will be reimbursed by the Company and expenditures paid by the Company on behalf of JBS USA will be reimbursed by JBS USA. This agreement expires on December 31, 2021.