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RELATED PARTY TRANSACTIONS
6 Months Ended
Jun. 25, 2023
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 25, 2023June 26, 2022June 25, 2023June 26, 2022
 (In thousands)
Sales to related parties:
JBS USA Food Company(a)
$9,012 $4,986 $16,524 $9,597 
JBS Australia Pty. Ltd1,044 865 1,690 1,396 
JBS Chile Ltd.182 125 1,128 179 
Other related parties311 172 543 856 
Total sales to related parties$10,549 $6,148 $19,885 $12,028 
Three Months EndedSix Months Ended
June 25, 2023June 26, 2022June 25, 2023June 26, 2022
(In thousands)
Cost of goods purchased from related parties:
JBS USA Food Company(a)
$78,509 $51,251 $128,414 $113,154 
Seara Meat B.V.4,638 11,663 9,638 13,131 
Penasul UK LTD4,103 2,883 8,290 6,423 
JBS Asia Co Limited729 1,797 1,639 3,921 
Other related parties991 400 1,888 463 
Total cost of goods purchased from related parties$88,970 $67,994 $149,869 $137,092 

Three Months EndedSix Months Ended
June 25, 2023June 26, 2022June 25, 2023June 26, 2022
(In thousands)
Expenditures paid by related parties:
JBS USA Food Company(b)
$46,104 $29,762 $60,127 $53,939 
Other related parties15 55 15 55 
Total expenditures paid by related parties$46,119 $29,817 $60,142 $53,994 

Three Months EndedSix Months Ended
June 25, 2023June 26, 2022June 25, 2023June 26, 2022
(In thousands)
Expenditures paid on behalf of related parties:
JBS USA Food Company(b)
$9,540 $6,817 $12,919 $39,342 
Other related parties— — — 
Total expenditures paid on behalf of related parties$9,540 $6,817 $12,924 $39,342 

June 25, 2023December 25, 2022
(In thousands)
Accounts receivable from related parties:
JBS USA Food Company(a)
$1,446 $2,062 
Other related parties251 450 
Total accounts receivable from related parties$1,697 $2,512 

June 25, 2023December 25, 2022
(In thousands)
Accounts payable to related parties:
JBS USA Food Company(a)
$8,447 $7,434 
Penasul UK LTD2,661 940 
JBS Asia Co Limited1,644 2,099 
Other related parties1,966 1,682 
Total accounts payable to related parties$14,718 $12,155 
(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 25, 2023 goods purchased and in transit from JBS USA were immaterial 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. 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.