SUPPLEMENTAL GUARANTOR FINANCIAL INFORMATION (Tables)

3 Months Ended

Mar. 31, 2013

Guarantees [Abstract]

Schedule of Condensed Balance Sheet [Table Text Block]

CONDENSED CONSOLIDATING BALANCE SHEETS
March 31, 2013

(In thousands)

				Subsidiary		Subsidiary		Eliminations/
	Parent			Guarantor		Non-Guarantors		Adjustments			Consolidation
Cash and cash equivalents	$	14,735		$	—	$	28,825	$	—		$	43,560
Restricted cash and cash equivalents		—			—		—		—			—
Investment in available-for-sale securities		—			—		—		—			—
Trade accounts and other receivables, less allowance for
doubtful accounts		329,379			2,065		58,977		—			390,421
Account receivable from JBS USA, LLC		3,814			—		—		—			3,814
Inventories		815,711			26,018		130,629		—			972,358
Income taxes receivable		58,424			—		484		(587	)		58,321
Current deferred tax assets		—			3,794		506		(4,300	)		—
Prepaid expenses and other current assets		33,027			120		31,289		—			64,436
Assets held for sale		9,598			—		17,234		—			26,832
Total current assets		1,264,688			31,997		267,944		(4,887	)		1,559,742
Investment in available-for-sale securities		—			—		—		—			—
Intercompany receivable		(969	)		59,322		—		(58,353	)		—
Investment in subsidiaries		409,228			—		—		(409,228	)		—
Deferred tax assets		101,099			—		447		(4,091	)		97,455
Other long-lived assets		42,169			—		180,620		(180,000	)		42,789
Identified intangible assets, net		26,405			—		10,426		—			36,831
Property, plant and equipment, net		1,036,063			45,735		103,608		(3,888	)		1,181,518
Total assets	$	2,878,683		$	137,054	$	563,045	$	(660,447	)	$	2,918,335
Accounts payable	$	239,216		$	6,490	$	44,827	$	—		$	290,533
Account payable to JBS USA, LLC		7,045			—		—		—			7,045
Accrued expenses and other current liabilities		246,984			25,982		11,675		—			284,641
Income taxes payable		—			—		587		(587	)		—
Current deferred tax liabilities		108,200			—		615		(4,300	)		104,515
Current maturities of long-term debt		15,888			—		—		—			15,888
Total current liabilities		617,333			32,472		57,704		(4,887	)		702,622
Long-term debt, less current maturities		1,151,477			—		—		(25,000	)		1,126,477
Intercompany payable		—			—		58,353		(58,353	)		—
Deferred tax liabilities		—			3,794		297		(4,091	)		—
Other long-term liabilities		111,820			—		3,233		—			115,053
Total liabilities		1,880,630			36,266		119,587		(92,331	)		1,944,152
Total Pilgrim’s Pride Corporation stockholders’
equity		998,053			100,788		441,186		(568,116	)		971,911
Noncontrolling interest		—			—		2,272		—			2,272
Total stockholders’ equity		998,053			100,788		443,458		(568,116	)		974,183
Total liabilities and stockholders’ equity	$	2,878,683		$	137,054	$	563,045	$	(660,447	)	$	2,918,335

CONDENSED CONSOLIDATING BALANCE SHEETS
December 30, 2012

(In thousands)

			Subsidiary		Subsidiary		Eliminations/
	Parent		Guarantor		Non-Guarantors		Adjustments			Consolidation
Cash and cash equivalents	$	27,657	$	—	$	40,523	$	—		$	68,180
Restricted cash and cash equivalents		—		—		—		—			—
Investment in available-for-sale securities		—		—		—		—			—
Trade accounts and other receivables, less
allowance for doubtful accounts		326,031		1,843		57,056		—			384,930
Account receivable from JBS USA, LLC		1,514		—		—		—			1,514
Inventories		802,282		22,813		125,201		—			950,296
Income taxes receivable		55,306		—		—		(587	)		54,719
Current deferred tax assets		—		3,794		506		(4,300	)		—
Prepaid expenses and other current assets		29,603		—		26,444		—			56,047
Assets held for sale		9,808		—		17,234		—			27,042
Total current assets		1,252,201		28,450		266,964		(4,887	)		1,542,728
Investment in available-for-sale securities		—		—		—		—			—
Intercompany receivable		19,860		53,706		—		(73,566	)		—
Investment in subsidiaries		376,226		—		—		(376,226	)		—
Deferred tax assets		101,100		—		422		(4,091	)		97,431
Other long-lived assets		44,936		—		180,587		(180,000	)		45,523
Identified intangible assets, net		27,386		—		10,880		—			38,266
Property, plant and equipment, net		1,043,696		45,746		104,368		(3,889	)		1,189,921
Total assets	$	2,865,405	$	127,902	$	563,221	$	(642,659	)	$	2,913,869
Accounts payable	$	255,517	$	4,270	$	52,578	$	—		$	312,365
Account payable to JBS USA, LLC		13,436		—		—		—			13,436
Accrued expenses and other current liabilities		230,278		24,265		28,997		—			283,540
Income taxes payable		—		—		1,055		(587	)		468
Current deferred tax liabilities		108,201		—		581		(4,300	)		104,482
Current maturities of long-term debt		15,886		—		—		—			15,886
Total current liabilities		623,318		28,535		83,211		(4,887	)		730,177
Long-term debt, less current maturities		1,173,870		—		—		(25,000	)		1,148,870
Note payable to JBS USA Holdings, Inc.		—		—		—		—			—
Intercompany payable		—		—		73,566		(73,566	)		—
Deferred tax liabilities		—		3,794		297		(4,091	)		—
Other long-term liabilities		122,580		—		3,245		—			125,825
Total liabilities		1,919,768		32,329		160,319		(107,544	)		2,004,872
Total Pilgrim’s Pride Corporation
stockholders’                      equity		945,637		95,573		400,276		(535,115	)		906,371
Noncontrolling interest		—		—		2,626		—			2,626
Total stockholders’ equity		945,637		95,573		402,902		(535,115	)		908,997
Total liabilities and stockholders’ equity	$	2,865,405	$	127,902	$	563,221	$	(642,659	)	$	2,913,869

Schedule of Condensed Income Statement [Table Text Block]

CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
Thirteen Weeks Ended March 31, 2013

(In thousands)

				Subsidiary		Subsidiary			Eliminations/
	Parent			Guarantor		Non-Guarantors			Adjustments			Consolidation
Net sales	$	1,769,794		$	75,660	$	259,199		$	(67,724	)	$	2,036,929
Cost of sales		1,704,798			66,934		214,487			(67,724	)		1,918,495
Gross profit		64,996			8,726		44,712			—			118,434
Selling, general and administrative expense		37,484			1,008		5,500			—			43,992
Administrative restructuring charges		484			—		—			—			484
Operating income		27,028			7,718		39,212			—			73,958
Interest expense, net		24,683			—		138			—			24,821
Interest income		(3	)		—		(213	)		—			(216	)
Foreign currency transaction losses		(10	)		—		(7,614	)		—			(7,624	)
Miscellaneous, net		(1,715	)		1,221		530			(41	)		(5	)
Income before income taxes		4,073			6,497		46,371			41			56,982
Income tax expense (benefit)		(5,871	)		1,969		6,656			—			2,754
Income before equity in earnings of
consolidated
subsidiaries		9,944			4,528		39,715			41			54,228
Equity in earnings of consolidated subsidiaries		38,954			—		—			(38,954	)		—
Net income (loss)		48,898			4,528		39,715			(38,913	)		54,228
Less: Net loss attributable to noncontrolling interest		—			—		(354	)		—			(354	)
Net income (loss) attributable to Pilgrim’s Pride
Corporation	$	48,898		$	4,528	$	40,069		$	(38,913	)	$	54,582

CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
Thirteen Weeks Ended March 25, 2012

(In thousands)

				Subsidiary			Subsidiary			Eliminations/
	Parent			Guarantor			Non-Guarantors			Adjustments			Consolidation
Net sales	$	1,639,563		$	76,486		$	233,289		$	(60,565	)	$	1,888,773
Cost of sales		1,567,352			67,543			204,378			(60,565	)		1,778,708
Gross profit		72,211			8,943			28,911			—			110,065
Selling, general and administrative expense		40,218			—			5,038			—			45,256
Administrative restructuring charges		2,880			—			5			—			2,885
Operating income		29,113			8,943			23,868			—			61,924
Interest expense, net		28,076			—			169			—			28,245
Interest income		(9	)		—			(265	)		—			(274	)
Foreign currency transaction losses (gains)		23			—			(5,951	)		—			(5,928	)
Miscellaneous, net		(118	)		(9	)		(529	)		286			(370	)
Income (loss) before income taxes		1,141			8,952			30,444			(286	)		40,251
Income tax expense (benefit)		(4,677	)		3,379			1,951			—			653
Income (loss) before equity in earnings of
consolidated subsidiaries		5,818			5,573			28,493			(286	)		39,598
Equity in earnings of consolidated subsidiaries		33,640			—			—			(33,640	)		—
Net income (loss)		39,458			5,573			28,493			(33,926	)		39,598
Less: Net income attributable to noncontrolling
interest		—			—			425			—			425
Net income (loss) attributable to Pilgrim’s Pride
Corporation	$	39,458		$	5,573		$	28,068		$	(33,926	)	$	39,173

Schedule of Comprehensive Income (Loss) [Table Text Block]

CONDENSED CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME
Thirteen Weeks Ended March 31, 2013

(In thousands)

			Subsidiary		Subsidiary			Eliminations/
	Parent		Guarantor		Non-Guarantors			Adjustments			Consolidation
Net income (loss)	$	53,063	$	733	$	39,345		$	(38,913	)	$	54,582
Other comprehensive income:
Unrealized holding gains on available-for-sale
securities, net of tax		—		—		—			—			—
Gains associated with pension and other
postretirement benefits, net of tax		10,410		—		—			—			10,410
Total other comprehensive income, net of tax		10,410		—		—			—			10,410
Comprehensive income (loss)		63,473		733		39,345			(38,913	)		64,638
Less: Comprehensive loss attributable to
noncontrolling interests		—		—		(354	)		—			(354	)
Comprehensive income (loss) attributable to
Pilgrim’s Pride Corporation	$	63,473	$	733	$	39,699		$	(38,913	)	$	64,992

CONDENSED CONSOLIDATING STATEMENTS OF
COMPREHENSIVE INCOME
Thirteen Weeks Ended March 25, 2012

(In thousands)

	Parent		Subsidiary Guarantor		Subsidiary Non- Guarantors		Eliminations/ Adjustments			Consolidation
Net income (loss)	$	39,458	$	5,573	$	28,493	$	(33,926	)	$	39,598
Other comprehensive income:
Unrealized holding gains on available-for-sale
securities, net of tax		—		—		5		—			5
Gains associated with pension and other
postretirement benefits, net of tax		415		—		—		—			415
Total other comprehensive income, net of tax		415		—		5		—			420
Comprehensive income (loss)		39,873		5,573		28,498		(33,926	)		40,018
Less: Comprehensive income attributable to
noncontrolling interests		—		—		425		—			425
Comprehensive income (loss) attributable to
Pilgrim’s Pride Corporation	$	39,873	$	5,573	$	28,073	$	(33,926	)	$	39,593

Schedule of Condensed Cash Flow Statement [Table Text Block]

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
Thirteen Weeks Ended March 31, 2013

(In thousands)

				Subsidiary			Subsidiary			Eliminations/
	Parent			Guarantor			Non-Guarantors			Adjustments			Consolidation
Cash flows provided (used in) by operating activities	$	30,076		$	1,445		$	(7,831	)	$	41		$	23,731
Cash flows from investing activities:
Acquisitions of property, plant and equipment		(21,547	)		(1,445	)		(2,786	)		—			(25,778	)
Purchases of investment securities		—			—			—			—			—
Proceeds from property sales and disposals		1,054			—			606			—			1,660
Cash used in investing activities		(20,493	)		(1,445	)		(2,180	)		—			(24,118	)
Cash flows from financing activities:
Payments on note payable to JBS USA Holdings, Inc.		—			—			—			—			—
Proceeds from long-term debt		288,500			—			—			—			288,500
Payments on long-term debt		(311,005	)		—			—			—			(311,005	)
Proceeds from sale of common stock		—			—			—			—			—
Other financing activities		—			—			41			(41	)		—
Cash provided by (used in) financing activities		(22,505	)		—			41			(41	)		(22,505	)
Effect of exchange rate changes on cash and cash equivalents		—			—			(1,728	)		—			(1,728	)
Increase (decrease) in cash and cash equivalents		(12,922	)		—			(11,698	)		—			(24,620	)
Cash and cash equivalents, beginning of period		27,657			—			40,523			—			68,180
Cash and cash equivalents, end of period	$	14,735		$	—		$	28,825		$	—		$	43,560

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
Thirteen Weeks Ended March 25, 2012

(In thousands)

				Subsidiary			Subsidiary			Eliminations/
	Parent			Guarantor			Non-Guarantors			Adjustments			Consolidation
Cash flows provided (used in) by operating activities	$	31,926		$	291		$	(2,980	)	$	145		$	29,382
Cash flows from investing activities:
Acquisitions of property, plant and equipment		(13,758	)		(321	)		(2,591	)		—			(16,670	)
Purchases of investment securities		—			—			(88	)		—			(88	)
Proceeds from property sales and disposals		2,451			—			615			—			3,066
Cash used in investing activities		(11,307	)		(321	)		(2,064	)		—			(13,692	)
Cash flows from financing activities:
Payments on note payable to JBS USA Holdings, Inc.		(50,000	)		—			—			—			(50,000	)
Proceeds from long-term debt		183,200			—			—			—			183,200
Payments on long-term debt		(341,802	)		—			—			—			(341,802	)
Proceeds from sale of common stock		198,379			—			—			—			198,379
Other financing activities		—			—			145			(145	)		—
Cash provided by (used in) financing activities		(10,223	)		—			145			(145	)		(10,223	)
Effect of exchange rate changes on cash and cash equivalents		—			—			494			—			494
Increase (decrease) in cash and cash equivalents		10,396			(30	)		(4,405	)		—			5,961
Cash and cash equivalents, beginning of period		13,733			30			27,846			—			41,609
Cash and cash equivalents, end of period	$	24,129		$	—		$	23,441		$	—		$	47,570