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RELATED PARTY TRANSACTIONS (Tables)
 9 Months Ended
Sep. 29, 2024
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.
 Three Months EndedNine Months Ended
 September 29, 2024September 24, 2023September 29, 2024September 24, 2023
 (In thousands)
Sales to related parties
JBS USA Food Company(a)
$7,768 $7,191 $21,405 $23,715 
JBS Chile Ltd.559 29 2,505 1,156 
Other related parties472 415 1,551 2,649 
Total8,799 $7,635 $25,461 $27,520 

Three Months EndedNine Months Ended
September 29, 2024September 24, 2023September 29, 2024September 24, 2023
(In thousands)
Cost of goods purchased from related parties
JBS USA Food Company(a)
$40,346 $59,422 $122,532 $187,836 
Seara Meat B.V.6,025 5,085 16,293 14,724 
Penasul UK LTD2,068 3,102 8,568 11,392 
Other related parties2,865 2,662 6,190 6,188 
Total$51,304 $70,271 $153,583 $220,140 

Three Months EndedNine Months Ended
September 29, 2024September 24, 2023September 29, 2024September 24, 2023
(In thousands)
Expenditures paid by related parties
JBS USA Food Company(b)
$56,249 $21,245 $98,936 $81,371 
Other related parties— — — 15 
Total$56,249 $21,245 $98,936 $81,386 

Three Months EndedNine Months Ended
September 29, 2024September 24, 2023September 29, 2024September 24, 2023
(In thousands)
Expenditures paid on behalf of related parties
JBS USA Food Company(b)
$3,818 $18,710 $11,070 $31,629 
Other related parties— — — 5 
Total$3,818 $18,710 $11,070 $31,634 

September 29, 2024December 31, 2023
(In thousands)
Accounts receivable from related parties
JBS USA Food Company(a)
$1,237 $967 
JBS Chile Ltda.578 — 
Other related parties149 811 
Total$1,964 $1,778 
September 29, 2024December 31, 2023
(In thousands)
Accounts payable to related parties
JBS USA Food Company(a)
$12,714 $34,038 
Seara Meats B.V.2,178 2,252 
JBS Asia Co Limited3,281 2,254 
Other related parties1,231 2,710 
Total$19,404 $41,254 
(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 29, 2024, goods purchased and in transit from JBS USA were immaterial 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, 2025.