JBS NV (JBS) financial statements: income statement, balance sheet and cash flow
JBS NV's income statement, balance sheet and cash flow statement as filed with the SEC (10-K and 10-Q), with the latest fiscal years and quarters. In its latest fiscal year (Dec 31, 2025 · FY), JBS NV reported revenue of $86.2B and net income of $2.2B.
Income statement
JBS NV income statement, fiscal years
Line item
Dec 31, 2025 · FY
NET REVENUE
$86.2B
Cost of sales
($74.9B)
GROSS PROFIT
$11.3B
Selling expenses
($5.0B)
General and administrative expenses
($2.2B)
Other income
$111.9M
Other expenses
($75.5M)
NET OPERATING EXPENSES
($7.1B)
OPERATING PROFIT
$4.2B
Finance income
$565.2M
Finance expense
($2.1B)
NET FINANCE EXPENSE
($1.6B)
Share of profit of equity-accounted investees, net of tax
$16.9M
PROFIT (LOSS) BEFORE TAXES
$2.6B
Current income taxes
($450.2M)
Deferred income taxes
$59.7M
TOTAL INCOME TAXES
($390.5M)
Company shareholders
$2.0B
Non-controlling interest
$205.5M
NET INCOME (LOSS)
$2.2B
Basic earnings (loss) per share - common shares (US$) (in Dollars per share)
$1.89
Diluted earnings (loss) per share - common shares (US$) (in Dollars per share)
$1.89
JBS NV income statement, quarters
Line item
Jun 30, 2026 · Q2
Mar 31, 2026 · Q1
Sep 30, 2025 · YTD
NET REVENUE
$23.9B
$21.6B
$63.1B
Cost of sales
($21.3B)
($19.3B)
($54.7B)
GROSS PROFIT
$2.6B
$2.3B
$8.4B
Selling expenses
($1.4B)
($1.3B)
($3.7B)
General and administrative expenses
($588.1M)
($555.6M)
($1.6B)
Other income
$28.1M
$41.7M
$77.3M
Other expenses
($19.8M)
($23.6M)
($56.7M)
NET OPERATING EXPENSES
($2.0B)
($1.8B)
($5.2B)
OPERATING PROFIT
$597.1M
$484.5M
$3.2B
Finance income
$135.7M
$172.2M
$508.0M
Finance expense
($831.2M)
($486.4M)
($1.5B)
NET FINANCE EXPENSE
($695.6M)
($314.2M)
($976.1M)
Share of profit of equity-accounted investees, net of tax
($123.6M)
$138.4M
$15.0M
PROFIT BEFORE TAXES
($222.1M)
$308.7M
$2.2B
Current income taxes
($18.1M)
($33.8M)
($576.4M)
Deferred income taxes
$144.0M
($33.3M)
$125.2M
TOTAL INCOME TAXES
$125.9M
($67.1M)
($451.2M)
Company shareholders
($102.1M)
$220.6M
$1.6B
Non-controlling interest
$5.9M
$21.0M
$185.6M
NET INCOME
($96.2M)
$241.6M
$1.8B
Basic earnings per share - common shares (US$) (in Dollars per share)
-$0.10
$0.21
$1.45
Diluted earnings per share - common shares (US$) (in Dollars per share)
-$0.09
$0.20
$1.45
Balance sheet
JBS NV balance sheet, fiscal years
Line item
Dec 31, 2025 · FY
Cash and cash equivalents
$4.6B
Margin cash
$159.6M
Trade accounts receivable
$4.2B
Dividends receivable
$1.5M
Inventories
$6.1B
Biological assets
$1.8B
Recoverable taxes
$957.2M
Derivative assets
$155.6M
Other current assets
$433.4M
TOTAL CURRENT ASSETS
$18.4B
Long-term investments
$45.8M
Recoverable taxes
$1.9B
Biological assets
$611.8M
Related party receivables
$41.2M
Deferred income taxes
$547.0M
Other non-current assets
$488.8M
TOTAL OTHER NON-CURRENT ASSETS
$3.6B
Investments in equity-accounted investees
$171.6M
Property, plant and equipment
$13.6B
Right of use assets
$1.6B
Intangible assets
$1.8B
Goodwill
$5.9B
TOTAL NON-CURRENT ASSETS
$26.7B
TOTAL ASSETS
$45.2B
Trade accounts payable
$6.2B
Supply chain finance
$1.1B
Loans and financing
$833.1M
Income taxes
$288.0M
Other taxes payable
$153.0M
Payroll and social charges
$1.6B
Lease liabilities
$354.9M
Provisions for legal proceedings
$159.2M
Derivative liabilities
$156.4M
Other current liabilities
$704.5M
TOTAL CURRENT LIABILITIES
$11.5B
Loans and financing
$20.3B
Income and other taxes payable
$407.7M
Payroll and social charges
$288.1M
Lease liabilities
$1.4B
Deferred income taxes
$1.2B
Provisions for legal proceedings
$209.4M
Related party payable
$191.0M
Derivative liabilities
$114.4M
Other non-current liabilities
$42.2M
TOTAL NON-CURRENT LIABILITIES
$24.1B
JBS NV balance sheet, quarters
Line item
Jun 30, 2026
Mar 31, 2026
Sep 30, 2025
Cash and cash equivalents
$3.5B
$3.3B
$3.6B
Margin cash
$168.3M
$158.8M
$553.8M
Trade accounts receivable
$3.6B
$3.9B
$3.8B
Dividends receivable
$0
$2.5M
—
Inventories
$7.0B
$6.8B
$6.6B
Biological assets
$1.8B
$1.9B
$1.8B
Recoverable taxes
$1.1B
$995.6M
$670.1M
Derivative assets
$118.2M
$144.7M
$262.7M
Other current assets
$550.4M
$507.9M
$389.5M
TOTAL CURRENT ASSETS
$17.8B
$17.6B
$17.7B
Long-term investments
$50.9M
$49.2M
$45.8M
Recoverable taxes
$2.1B
$2.0B
$1.9B
Biological assets
$660.1M
$633.5M
$602.2M
Related party receivables
$32.7M
$31.4M
—
Deferred income taxes
$656.1M
$539.6M
$511.5M
Other non-current assets
$563.9M
$509.2M
$558.6M
Investments in equity-accounted investees
$225.7M
$293.9M
$226.5M
Property, plant and equipment
$14.4B
$14.1B
$13.3B
Right of use assets
$1.6B
$1.6B
$1.6B
Intangible assets
$1.8B
$1.8B
$1.8B
Goodwill
$6.0B
$6.0B
$5.9B
TOTAL NON-CURRENT ASSETS
$28.1B
$27.6B
$26.5B
TOTAL ASSETS
$45.8B
$45.2B
$44.2B
Trade accounts payable
$5.9B
$5.5B
$5.4B
Supply chain finance
$1.2B
$1.2B
$1.1B
Loans and financing
$1.3B
$840.1M
$999.4M
Income taxes
$122.9M
$163.7M
$242.6M
Other taxes payable
$187.6M
$159.1M
$123.7M
Payroll and social charges
$1.4B
$1.3B
$1.5B
Lease liabilities
$368.7M
$365.4M
$356.4M
Dividends payable
$117.0K
$1.1B
$165.0K
Provisions for legal proceedings
$220.4M
$231.2M
$100.9M
Derivative liabilities
$116.8M
$126.7M
$455.0M
Other current liabilities
$805.6M
$861.7M
$677.1M
TOTAL CURRENT LIABILITIES
$11.6B
$11.7B
$11.0B
Loans and financing
$21.3B
$20.5B
$19.8B
Income and other taxes payable
$424.4M
$420.4M
$416.0M
Payroll and social charges
$337.8M
$305.3M
$276.1M
Lease liabilities
$1.4B
$1.4B
$1.4B
Deferred income taxes
$1.2B
$1.2B
$1.1B
Provisions for legal proceedings
$223.5M
$219.0M
$224.7M
Related party payables
$142.5M
$176.2M
—
Derivative liabilities
$101.9M
$87.4M
$116.7M
Other non-current liabilities
$50.1M
$50.0M
$113.5M
TOTAL NON-CURRENT LIABILITIES
$25.2B
$24.4B
$23.6B
Cash flow statement
JBS NV cash flow statement, fiscal years
Line item
Dec 31, 2025 · FY
NET INCOME (LOSS)
$2.2B
Depreciation and amortization
$2.3B
Expected credit losses
$31.7M
Share of profit of equity-accounted investees
($16.9M)
Gain on sales of assets
($19.6M)
Tax expense
$390.5M
Net finance expense
$1.6B
Share-based compensation
$28.9M
Provisions for legal proceedings
$189.4M
Impairment of goodwill and property, plant and equipment
$12.8M
Net realizable value inventory adjustments
$18.2M
DOJ (Department of Justice) and antitrust agreements
$182.3M
Fair value adjustment of biological assets
($19.1M)
Extemporaneous Litigation
$20.7M
Provision for avian influenza related costs
$17.1M
Total Adjustments
$6.9B
Trade accounts receivable
($347.3M)
Inventories
($793.7M)
Recoverable taxes
$54.0M
Other current and non-current assets
($123.6M)
Biological assets
($820.6M)
Trade accounts payable and supply chain finance
$612.6M
Taxes paid in installments
($55.7M)
Other current and non-current liabilities
($198.6M)
DOJ and Antitrust agreements payment
($402.8M)
Income taxes paid
($809.0M)
Changes in operating assets and liabilities
($2.9B)
Cash provided by operating activities
$4.0B
Interest paid
($1.3B)
Interest received
$188.4M
Net cash flows provided by operating activities
$2.9B
Purchases of property, plant and equipment
($2.1B)
Purchases and disposals of intangible assets
($7.1M)
Proceeds from sale of property, plant and equipment
$73.2M
Additional/Acquistion investments in equity-accounted investees
($185.7M)
Dividends received
$7.3M
Related party transactions
($53.9M)
Others
($45.8M)
Cash used in investing activities
($2.3B)
Proceeds from loans and financing
$10.1B
Payments of loans and financing
($8.8B)
Derivative instruments received (settled)
($86.8M)
Margin cash
($16.6M)
Dividends paid / Share premium distribution
($1.6B)
Dividends paid to non-controlling interest
($356.2M)
JBS NV cash flow statement, quarters
Line item
Jun 30, 2026 · YTD
Mar 31, 2026 · Q1
Sep 30, 2025 · YTD
Net income
$145.4M
$241.6M
$1.8B
Depreciation and amortization
$1.3B
$617.5M
$1.7B
Expected credit losses
$5.0M
$2.7M
$22.9M
Share of loss of equity-accounted investees
($14.8M)
—
—
Gain on sales of assets
($13.3M)
($12.7M)
($15.3M)
Tax expense
($58.8M)
$67.1M
$451.2M
Net finance expense
$1.0B
$314.2M
$976.1M
Share-based compensation
$25.8M
$6.1M
$19.8M
Provisions for legal proceedings
$73.0M
$24.8M
$60.4M
Impairment of property, plant and equipment
$22.6M
—
$12.8M
Net realizable value inventory adjustments
$32.0M
$15.8M
$20.2M
DOJ (Department of Justice) and antitrust agreements
$157.4M
$24.6M
$143.7M
Fair value adjustment of biological assets
$71.5M
($24.8M)
($67.1M)
Provision for avian influenza
$0
—
—
Net income and adjustments
$2.7B
—
—
Trade accounts receivable
$683.6M
$331.1M
($18.8M)
Inventories
($824.6M)
($582.4M)
($1.2B)
Recoverable taxes
($19.5M)
$2.6M
$43.2M
Other current and non-current assets
($88.2M)
$7.8M
($556.9M)
Biological assets
($415.8M)
($183.0M)
($572.7M)
Trade accounts payable and supply chain finance
($437.7M)
($799.3M)
($90.2M)
Taxes paid in installments
($23.0M)
($14.3M)
($54.5M)
Other current and non-current liabilities
($294.1M)
($178.4M)
$151.6M
DOJ and Antitrust agreements payment/reimbursement
($98.8M)
$47.3M
—
Income taxes paid
($400.3M)
($218.5M)
($652.2M)
Changes in operating assets and liabilities
($1.9B)
($1.6B)
($3.3B)
Cash from operating activities
$793.7M
($448.5M)
$1.8B
Interest paid
($810.8M)
($366.8M)
($948.2M)
Interest received
$79.9M
$26.1M
$134.9M
Net cash flows used in operating activities
$62.8M
($789.3M)
$996.4M
Purchases of property, plant and equipment
($1.2B)
($566.4M)
($1.3B)
Dividends received
$229.0K
—
$6.2M
Purchase and disposals of intangible assets
($7.2M)
($5.0M)
($4.7M)
Additions (disposals) to investments in joint ventures
$26.4M
$26.4M
—
Related party transactions
($16.8M)
$1.7M
($22.9M)
Proceeds from sale of property, plant and equipment