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RELATED PARTY TRANSACTIONS
 3 Months Ended
Mar. 27, 2022
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 Ended
 March 27, 2022March 28, 2021
 (In thousands)
Sales to related parties:
JBS USA Food Company(a)
$4,611 $3,065 
Combo, Mercado de Congelados683 451 
JBS Australia Pty. Ltd.532 883 
JBS Chile Ltda.52 88 
Total sales to related parties$5,878 $4,487 
Three Months Ended
March 27, 2022March 28, 2021
(In thousands)
Cost of goods purchased from related parties:
JBS USA Food Company(a)
$61,903 $56,249 
Penasul UK LTD3,540 2,318 
JBS Asia Co Limited2,124 5 
Seara Meats B.V.1,468 1,701 
JBS Food Trading (Shanghai) Limited47 — 
Vivera B.V.15 — 
JBS Global (U.K.) Ltd.— 369 
Total cost of goods purchased from related parties$69,097 $60,642 
Three Months Ended
March 27, 2022March 28, 2021
(In thousands)
Expenditures paid by related parties:
JBS USA Food Company(b)
$24,178 $23,745 
Seara Food Europe Holdings— 10 
Total expenditures paid by related parties$24,178 $23,755 
Three Months Ended
March 27, 2022March 28, 2021
(In thousands)
Expenditures paid on behalf of related parties:
JBS USA Food Company(b)
$32,525 $16,374 
March 27, 2022December 26, 2021
(In thousands)
Accounts receivable from related parties:
JBS USA Food Company(a)
$778 $1,059 
JBS Australia Pty. Ltd.245 200 
JBS Chile Ltda.53 2 
Combo, Mercado de Congelados3 84 
Total accounts receivable from related parties$1,079 $1,345 
March 27, 2022December 26, 2021
(In thousands)
Accounts payable to related parties:
JBS USA Food Company(a)
$3,249 $21,628 
Penasul UK LTD2,244 147 
JBS Asia Co Limited2,087 — 
Seara Meats B.V.464 534 
JBS Chile Ltda.— 8 
Total accounts payable to related parties$8,044 $22,317 
(a)    The Company routinely executes transactions to both purchase products from JBS USA Food Company (“JBS USA”) and sell products to them. As of March 27, 2022, approximately $1.8 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 expired on December 31, 2021.