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RELATED PARTY TRANSACTIONS
 9 Months Ended
Sep. 28, 2025
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 28, 2025September 29, 2024September 28, 2025September 29, 2024
 (In thousands)
Sales to related parties
JBS Toledo N.V.$8,931 $— $29,576 $— 
JBS USA Food Company(a)
8,146 7,768 17,927 21,405 
JBS Food Ventures2,305 — 2,305 — 
JBS Chile Ltda.920 559 1,911 2,505 
Other related parties1,397 472 2,146 1,551 
Total$21,699 $8,799 $53,865 $25,461 

Three Months EndedNine Months Ended
September 28, 2025September 29, 2024September 28, 2025September 29, 2024
(In thousands)
Cost of goods purchased from related parties
JBS USA Food Company(a)
$35,248 $40,346 $108,764 $122,532 
Seara Meats B.V.32,924 6,025 70,256 16,293 
Penasul UK LTD11,380 2,068 31,455 8,568 
JBS Asia Co Limited713 2,315 4,648 4,249 
Other related parties764 550 1,799 1,941 
Total$81,029 $51,304 $216,922 $153,583 

Three Months EndedNine Months Ended
September 28, 2025September 29, 2024September 28, 2025September 29, 2024
(In thousands)
Expenditures paid by related parties
JBS USA Food Company(b)
$26,699 $56,249 $212,080 $98,936 

Three Months EndedNine Months Ended
September 28, 2025September 29, 2024September 28, 2025September 29, 2024
(In thousands)
Expenditures paid on behalf of related parties
JBS USA Food Company(b)
$3,249 $3,818 $10,066 $11,070 

September 28, 2025December 29, 2024
(In thousands)
Accounts receivable from related parties
JBS Toledo N.V.$8,859 $— 
JBS USA Food Company(a)(b)
1,422 1,727 
 JBS Food Ventures447 — 
JBS Chile Ltda.305 725 
Other related parties137 156 
Total$11,170 $2,608 
September 28, 2025December 29, 2024
(In thousands)
Accounts payable to related parties
Seara Meats B.V.$19,241 $4,861 
JBS USA Food Company(a)(b)
10,675 5,424 
Penasul UK LTD5,138 714 
JBS Asia Co Limited1,100 4,023 
Other related parties486 235 
Total$36,640 $15,257 
(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 28, 2025, 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. The Company also has the Tax Sharing Agreement with JBS USA that governs the allocation, payment, and reimbursement obligations of U.S. income tax liabilities and assets among the Company and its relevant U.S. corporate subsidiaries.