RELATED PARTY TRANSACTIONS (Tables)

3 Months Ended

Mar. 29, 2026

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 Ended
	March 29, 2026		March 30, 2025
	(In thousands)
Sales to related parties
JBS Toledo N.V.	$	11,346	$	10,115
JBS USA Food Company(a)	7,687		4,817
Other related parties	1,224		293
Total	$	20,257	$	15,225

	Three Months Ended
	March 29, 2026		March 30, 2025
	(In thousands)
Cost of goods purchased from related parties
JBS USA Food Company(a)	$	37,132	$	36,492
Seara Meats B.V.	12,072		26,670
Penasul UK LTD	7,983		9,658
JBS Asia Co Limited	5,325		2,268
Other related parties	2,311		711
Total	$	64,823	$	75,799

	Three Months Ended
	March 29, 2026		March 30, 2025
	(In thousands)
Expenditures paid by related parties
JBS USA Food Company(b)	$	27,187	$	18,090
Total	$	27,187	$	18,090

	Three Months Ended
	March 29, 2026		March 30, 2025
	(In thousands)
Expenditures paid on behalf of related parties
JBS USA Food Company(b)	$	5,294	$	4,518
Total	$	5,294	$	4,518

	March 29, 2026		December 28, 2025
	(In thousands)
Accounts receivable from related parties
JBS Toledo N.V.	$	11,469	$	10,486
JBS USA Food Company(a)(b)	2,899		1,629
Other related parties	1,173		1,283
Total	$	15,541	$	13,398

	March 29, 2026		December 28, 2025
	(In thousands)
Accounts payable to related parties
Seara Meats B.V.	$	25,455	$	26,686
JBS USA Food Company(a)	6,812		8,346
JBS Asia Co Limited	4,891		—
Penasul UK LTD	—		1,156
Other related parties	3,520		7,328
Total	$	40,678	$	43,516

(a)The Company routinely executes transactions to both purchase products from JBS USA Food Company (“JBS USA”) and sell products to them. As of March 29, 2026, 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. The current agreement expires on the earlier of either termination by either party or until the occurrence of any mechanism where JBS USA becomes 100% owner of PPC. 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.