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RELATED PARTY TRANSACTIONS
 9 Months Ended
Sep. 24, 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 EndedNine Months Ended
 September 24, 2023September 25, 2022September 24, 2023September 25, 2022
 (In thousands)
Sales to related parties:
JBS USA Food Company(a)
$7,191 $8,314 $23,715 $17,911 
JBS Australia Pty. Ltd— 935 1,691 2,331 
JBS Chile Ltd.29 245 1,156 424 
Combo Mercado De Congelados, S. de RL. De CV415 483 958 1,339 
Other related parties— 20 — 20 
Total sales to related parties$7,635 $9,997 $27,520 $22,025 
Three Months EndedNine Months Ended
September 24, 2023September 25, 2022September 24, 2023September 25, 2022
(In thousands)
Cost of goods purchased from related parties:
JBS USA Food Company(a)
$59,422 $6,393 $187,836 $119,546 
Seara Meat B.V.5,085 14,795 14,724 27,926 
Penasul UK LTD3,102 4,091 11,392 10,514 
JBS Asia Co Limited2,338 2,448 3,977 6,370 
Other related parties324 699 2,211 1,161 
Total cost of goods purchased from related parties$70,271 $28,426 $220,140 $165,517 

Three Months EndedNine Months Ended
September 24, 2023September 25, 2022September 24, 2023September 25, 2022
(In thousands)
Expenditures paid by related parties:
JBS USA Food Company(b)
$21,245 $19,035 $81,371 $72,974 
Other related parties— 16 15 71 
Total expenditures paid by related parties$21,245 $19,051 $81,386 $73,045 

Three Months EndedNine Months Ended
September 24, 2023September 25, 2022September 24, 2023September 25, 2022
(In thousands)
Expenditures paid on behalf of related parties:
JBS USA Food Company(b)
$18,710 $7,553 $31,629 $46,895 
Other related parties— — 5 — 
Total expenditures paid on behalf of related parties$18,710 $7,553 $31,634 $46,895 

September 24, 2023December 25, 2022
(In thousands)
Accounts receivable from related parties:
JBS USA Food Company(a)
$1,390 $2,062 
JBS Chile Ltda.36 — 
Other related parties250 450 
Total accounts receivable from related parties$1,676 $2,512 

September 24, 2023December 25, 2022
(In thousands)
Accounts payable to related parties:
JBS USA Food Company(a)
$13,500 $7,434 
JBS Asia Co Limited2,997 2,099 
Seara Meats B.V.1,992 — 
Penasul UK LTD1,271 940 
Other related parties524 1,682 
Total accounts payable to related parties$20,284 $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 September 24, 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.