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RELATED PARTY TRANSACTIONS
3 Months Ended
Mar. 26, 2023
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 Ended
 March 26, 2023March 27, 2022
 (In thousands)
Sales to related parties:
JBS USA Food Company(a)
$7,512 $4,611 
JBS Chile Ltda.946 52 
Other related parties877 1,215 
Total sales to related parties$9,335 $5,878 
Three Months Ended
March 26, 2023March 27, 2022
(In thousands)
Cost of goods purchased from related parties:
JBS USA Food Company(a)
$49,905 $61,903 
Seara Meats BV4,999 1,468 
Penasul UK LTD4,187 3,540 
JBS Asia Co Limited911 2,124 
Other related parties897 62 
Total cost of goods purchased from related parties$60,899 $69,097 
Three Months Ended
March 26, 2023March 27, 2022
(In thousands)
Expenditures paid by related parties:
JBS USA Food Company(b)
$14,022 $24,178 
Three Months Ended
March 26, 2023March 27, 2022
(In thousands)
Expenditures paid on behalf of related parties:
JBS USA Food Company(b)
$3,380 $32,525 
Other related parties$— 
Total expenditures paid on behalf of related parties$3,384 $32,525 
March 26, 2023December 25, 2022
(In thousands)
Accounts receivable from related parties:
JBS USA Food Company(a)
$730 $2,062 
JBS Chile Ltda.871 
Other related parties524 447 
Total accounts receivable from related parties$2,125 $2,512 
March 26, 2023December 25, 2022
(In thousands)
Accounts payable to related parties:
JBS USA Food Company(a)
$9,917 $7,434 
Seara Meats BV4,043 1,565 
JBS Asia Co Limited4,105 2,099 
Penasul UK LTD2,408 940 
Other related parties117 
Total accounts payable to related parties$20,481 $12,155 
(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 26, 2023, goods purchased and in transit from JBS USA were immaterial and not reflected on our Condensed Consolidated Balance Sheet.
(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 its combined 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, 2023.