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RELATED PARTY TRANSACTIONS
 9 Months Ended
Sep. 26, 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 EndedNine Months Ended
 September 26, 2021September 27, 2020September 26, 2021September 27, 2020
 (In thousands)
Sales to related parties
JBS USA Food Company(a)
$4,437 $3,768 $11,519 $10,315 
JBS Chile Ltda.266 114 353 70 
Combo, Mercado de Congelados201 293 978 780 
JBS Australia Pty. Ltd.172 660 1,994 1,941 
Total sales to related parties$5,076 $4,835 $14,844 $13,106 
Three Months EndedNine Months Ended
September 26, 2021September 27, 2020September 26, 2021September 27, 2020
(In thousands)
Cost of goods purchased from related parties
JBS USA Food Company(a)
$62,371 $27,657 $168,167 $100,467 
Seara Meats B.V.1,074 2,637 3,418 6,360 
Penasul UK LTD1,071 — 6,227 — 
Planterra Food Company— — 150 — 
JBS Global (U.K.) Ltd.247 224 742 669 
JBS Food Trading (Shanghai) Limited19 — 61 — 
JBS Toledo NV— — — 156 
JBS Asia Co Limited— — 5 — 
Total cost of goods purchased from related parties$64,782 $30,518 $178,770 $107,652 
Three Months EndedNine Months Ended
September 26, 2021September 27, 2020September 26, 2021September 27, 2020
(In thousands)
Expenditures paid by related parties
JBS USA Food Company(b)
$27,295 $6,429 $68,027 $28,402 
Seara Food Europe Holdings— 3 12 5 
Total expenditures paid by related parties$27,295 $6,432 $68,039 $28,407 
Three Months EndedNine Months Ended
September 26, 2021September 27, 2020September 26, 2021September 27, 2020
(In thousands)
Expenditures paid on behalf of related parties
JBS USA Food Company(b)
$8,011 $6,689 $35,457 $13,315 
September 26, 2021December 27, 2020
(In thousands)
Accounts receivable from related parties
JBS USA Food Company(a)
$1,221 $714 
Combo, Mercado de Congelados79 — 
JBS Australia Pty. Ltd.28 370 
JBS Chile Ltda.2 — 
Total accounts receivable from related parties$1,330 $1,084 
September 26, 2021December 27, 2020
(In thousands)
Accounts payable to related parties
JBS USA Food Company(a)
$5,439 $8,562 
Penasul UK LTD271 — 
Seara Meats B.V.754 1,075 
JBS Global (U.K.) Ltd.122 5 
JBS Chile Ltda.8 8 
Total accounts payable to related parties$6,594 $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 September 26, 2021, approximately $255.0 thousand 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.