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RELATED PARTY TRANSACTIONS (Tables)
 12 Months Ended
Dec. 25, 2022
Related Party Transactions [Abstract]  
Schedule of Related Party Transactions
Pilgrim’s has been and, in some cases, continues to be a party to certain transactions with affiliated companies.
Year Ended
December 25, 2022December 26, 2021December 27, 2020
(In thousands)
Sales to related parties
JBS USA Food Company(a)
$24,224 $17,296 $14,228 
JBS Australia Pty. Ltd.2,855 2,439 2,540 
Other related parties2,868 1,721 1,112 
Total sales to related parties$29,947 $21,456 $17,880 
Year Ended
December 25, 2022December 26, 2021December 27, 2020
(In thousands)
Cost of goods purchased from related parties
JBS USA Food Company(a)
$156,452 $210,657 $142,615 
Seara Meats B.V.44,364 4,722 8,138 
Penasul UK LTD13,516 6,697 — 
JBS Asia CO Limited7,762 5 — 
Other related parties1,476 1,054 829 
Total cost of goods purchased from related parties$223,570 $223,135 $151,582 
Year Ended
December 25, 2022December 26, 2021December 27, 2020
(In thousands)
Expenditures paid by related parties
JBS USA Food Company(b)
$91,568 $97,713 $39,025 
Other related parties97 13 9 
Total expenditures paid by related parties$91,665 $97,726 $39,034 
Year Ended
December 25, 2022December 26, 2021December 27, 2020
(In thousands)
Expenditures paid on behalf of related parties
JBS USA Food Company(b)
$53,065 $42,951 $16,266 
Other related parties5,514 — — 
Total expenditures paid on behalf of related parties$58,579 $42,951 $16,266 
Year Ended
December 25, 2022December 26, 2021December 27, 2020
(In thousands)
Other related party transactions
Capital distribution under tax sharing agreement (c)
$1,592 $1,961 $650 
December 25, 2022December 26, 2021
(In thousands)
Accounts receivable from related parties
JBS USA Food Company(a)
$2,062 $1,059 
Seara Meats B.V.61 — 
Other related parties389 286 
Total accounts receivable from related parties$2,512 $1,345 
December 25, 2022December 26, 2021
(In thousands)
Accounts payable to related parties
JBS USA Food Company(a)
$7,434 $21,628 
JBS Asia Co Limited2,099 — 
Seara Meats B.V.1,565 534 
Penasul UK LTD940 147 
Other related parties117 8 
Total accounts payable to related parties$12,155 $22,317 
(a)The Company routinely execute transactions to both purchase products from JBS USA Food Company and sell products to them. As of December 25, 2022, approximately $0.9 million of goods from JBS USA were in transit and not reflected on our Consolidated Balance Sheets.
(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 both 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, 2023.
(c)The Company entered into a TSA during 2014 with JBS USA Holdings effective for tax years starting in 2010. The net tax payable for tax year 2022 was accrued in 2022 and will be paid in 2023. The net tax payable for tax year 2021 was accrued in 2021 and was paid in 2022. The net tax payable for tax year 2020 was accrued in 2020 and was paid in 2021.