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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 3/27/24 JBS S.A. F-4 175:69M EdgarAgents LLC/FA JBS Global Meat Holdings Pty Ltd. JBS Luxembourg Co. S.A R.L. JBS USA Food Co. JBS USA Holding Lux S.A R.L. JBS Global Luxembourg S.A R.L. |
Document/Exhibit Description Pages Size
1: F-4 Registration Statement by a Foreign Issuer - HTML 20.74M
Securities for a Merger
2: EX-3.5 Jbs Luxembourg Company S.A.R.L. HTML 108K
3: EX-5.1 Opinion of White & Case LLP HTML 69K
4: EX-5.2 Machado, Meyer, Sendacz E Opice Advogados HTML 62K
5: EX-5.3 Opinion of White & Case LLP HTML 98K
6: EX-5.4 Legal Opinion: Jbs Exchange Offers HTML 95K
7: EX-21.1 Subsidiaries List HTML 131K
8: EX-23.1 Consent of Kpmg Auditores Independentes Ltda. HTML 45K
9: EX-25.1 Form T-1 HTML 247K
10: EX-FILING FEES Calculation of Filing Fee Tables HTML 122K
16: R1 Document And Entity Information HTML 75K
17: R2 Consolidated Statements of Financial Position HTML 171K
18: R3 Consolidated Statements of Income HTML 104K
19: R4 Consolidated Statements of Income (Parentheticals) HTML 49K
20: R5 Consolidated Statements of Comprehensive Income HTML 88K
21: R6 Consolidated Statements of Changes in Equity HTML 151K
22: R7 Consolidated Statements of Cash Flows HTML 187K
23: R8 Background Information HTML 195K
24: R9 Basis of Preparation HTML 79K
25: R10 Cash and Cash Equivalents and Margin Cash HTML 77K
26: R11 Trade Accounts Receivable HTML 152K
27: R12 Inventories HTML 105K
28: R13 Biological Assets HTML 297K
29: R14 Recoverable Taxes HTML 87K
30: R15 Related Party Transactions HTML 96K
31: R16 Income Taxes HTML 895K
32: R17 Property, Plant and Equipment HTML 487K
33: R18 Leases HTML 582K
34: R19 Intangible Assets HTML 392K
35: R20 Goodwill HTML 264K
36: R21 Trade Accounts Payable HTML 136K
37: R22 Loans and Financing HTML 1.00M
38: R23 Income and Other Taxes Payable HTML 89K
39: R24 Payroll and social charges HTML 79K
40: R25 Dividends Payable HTML 84K
41: R26 Provisions for Legal Proceedings HTML 238K
42: R27 Equity HTML 197K
43: R28 Net Revenue HTML 95K
44: R29 Net Finance Expense HTML 117K
45: R30 Earnings Per Share HTML 93K
46: R31 Share-Based Compensation HTML 141K
47: R32 Operating Segments HTML 350K
48: R33 Expenses by Nature HTML 184K
49: R34 Risk Management and Financial Instruments HTML 2.67M
50: R35 Subsequent events HTML 50K
51: R36 Accounting Policies, by Policy (Policies) HTML 87K
52: R37 Background Information (Tables) HTML 192K
53: R38 Cash and Cash Equivalents and Margin Cash (Tables) HTML 72K
54: R39 Trade Accounts Receivable (Tables) HTML 149K
55: R40 Inventories (Tables) HTML 105K
56: R41 Biological Assets (Tables) HTML 286K
57: R42 Recoverable Taxes (Tables) HTML 82K
58: R43 Related Party Transactions (Tables) HTML 87K
59: R44 Income Taxes (Tables) HTML 881K
60: R45 Property, Plant and Equipment (Tables) HTML 482K
61: R46 Leases (Tables) HTML 584K
62: R47 Intangible Assets (Tables) HTML 390K
63: R48 Goodwill (Tables) HTML 235K
64: R49 Trade Accounts Payable (Tables) HTML 134K
65: R50 Loans and Financing (Tables) HTML 999K
66: R51 Income and Other Taxes Payable (Tables) HTML 86K
67: R52 Payroll and social charges (Tables) HTML 77K
68: R53 Dividends Payable (Tables) HTML 83K
69: R54 Provisions for Legal Proceedings (Tables) HTML 209K
70: R55 Equity (Tables) HTML 188K
71: R56 Net Revenue (Tables) HTML 88K
72: R57 Net Finance Expense (Tables) HTML 115K
73: R58 Earnings Per Share (Tables) HTML 91K
74: R59 Share-Based Compensation (Tables) HTML 134K
75: R60 Operating Segments (Tables) HTML 342K
76: R61 Expenses by Nature (Tables) HTML 182K
77: R62 Risk Management and Financial Instruments (Tables) HTML 2.63M
78: R63 Background Information (Details) - Schedule of HTML 131K
Operations in Brazil as well as the Activities of
its Subsidiaries
79: R64 Cash and Cash Equivalents and Margin Cash HTML 51K
(Details)
80: R65 Cash and Cash Equivalents and Margin Cash HTML 62K
(Details) - Schedule of Changes in Fair Value to
be Cash Equivalents
81: R66 Trade Accounts Receivable (Details) HTML 52K
82: R67 Trade Accounts Receivable (Details) - Schedule of HTML 73K
Age Accounts Receivable Along with the Expected
Credit Losses and Present Value Adjustment
83: R68 Trade Accounts Receivable (Details) - Schedule of HTML 57K
Changes in the Allowance for Expected Credit
Losses
84: R69 Inventories (Details) - Schedule of Inventories HTML 59K
85: R70 Inventories (Details) - Schedule of Inventory HTML 55K
Adjustments Provision under Cost of Sales
86: R71 Biological Assets (Details) HTML 72K
87: R72 Biological Assets (Details) - Schedule of Current HTML 87K
and Non-Current Biological Assets
88: R73 Biological Assets (Details) - Schedule of Changes HTML 86K
in Biological Assets
89: R74 Recoverable Taxes (Details) HTML 49K
90: R75 Recoverable Taxes (Details) - Schedule of HTML 64K
Recoverable Taxes
91: R76 Related Party Transactions (Details) HTML 83K
92: R77 Related Party Transactions (Details) - Schedule of HTML 57K
Related Party Receivable
93: R78 Related Party Transactions (Details) - Schedule of HTML 56K
Aggregate Amount of Compensation Received by
Company?s key Management
94: R79 Income Taxes (Details) HTML 67K
95: R80 Income Taxes (Details) - Schedule of Deferred HTML 54K
Taxes Assets and Liabilities
96: R81 Income Taxes (Details) - Schedule of Deferred Tax HTML 175K
Income and Social Contribution
97: R82 Income Taxes (Details) - Schedule of Income Tax HTML 94K
and Social Contribution Expense
98: R83 Property, Plant and Equipment (Details) HTML 65K
99: R84 Property, Plant and Equipment (Details) - Schedule HTML 106K
of Several Purchase Commitments for Machinery and
Equipment, Vehicles and Construction in Progress
100: R85 Property, Plant and Equipment (Details) - Schedule HTML 221K
of Changes in Property, Plant and Equipment
101: R86 Leases (Details) HTML 48K
102: R87 Leases (Details) - Schedule of Right of Use Asset HTML 97K
103: R88 Leases (Details) - Schedule of Changes in Right of HTML 112K
Use Asset
104: R89 Leases (Details) - Schedule of Lease Liabilities HTML 60K
105: R90 Leases (Details) - Schedule of Changes in Lease HTML 61K
Liability
106: R91 Leases (Details) - Schedule of Non-current Portion HTML 67K
of Lease Liability
107: R92 Intangible Assets (Details) - Schedule of HTML 87K
Intangible Assets Acquired in a Business
Combination are Recognized at Fair Value Based on
Valuation Methodologies and Techniques
108: R93 Intangible Assets (Details) - Schedule of Changes HTML 101K
in Intangible Assets
109: R94 Goodwill (Details) HTML 48K
110: R95 Goodwill (Details) - Schedule of Changes in HTML 61K
Goodwill
111: R96 Goodwill (Details) - Schedule of Impairment HTML 70K
Testing Cash Generating Units
112: R97 Goodwill (Details) - Schedule of Key Assumptions HTML 72K
Used in the Estimation of the Value in Use
113: R98 Trade Accounts Payable (Details) HTML 48K
114: R99 Trade Accounts Payable (Details) - Schedule of HTML 76K
Accounts Payable by Major Type of Supplier
115: R100 Loans and Financing (Details) HTML 51K
116: R101 Loans and Financing (Details) - Schedule of Loans HTML 223K
and Financing
117: R102 Loans and Financing (Details) - Schedule of Loans HTML 65K
and Financing Maturity Principal Payment
118: R103 Loans and Financing (Details) - Schedule of HTML 105K
Guarantees and Contractual Restrictions
119: R104 Loans and Financing (Details) - Schedule of HTML 138K
Movement of Liabilities to Cash Flows Arising from
Financing Activities
120: R105 Income and Other Taxes Payable (Details) HTML 51K
121: R106 Income and Other Taxes Payable (Details) - HTML 69K
Schedule of Income and Other Taxes Payable
122: R107 Payroll and social charges (Details) HTML 50K
123: R108 Payroll and social charges (Details) - Schedule of HTML 68K
Payroll and Social Charges are Comprised
124: R109 Dividends Payable (Details) HTML 54K
125: R110 Dividends Payable (Details) - Schedule of HTML 61K
Dividends Payables are Recognized as a Liability
126: R111 Dividends Payable (Details) - Schedule of HTML 53K
Distributed Dividends Per Share
127: R112 Provisions for Legal Proceedings (Details) HTML 76K
128: R113 Provisions for Legal Proceedings (Details) - HTML 56K
Schedule of Provisions are Recognized Based on
Estimated Cost
129: R114 Provisions for Legal Proceedings (Details) - HTML 55K
Schedule of Breakdown Liabilities
130: R115 Provisions for Legal Proceedings (Details) - HTML 72K
Schedule of Changes in Provisions
131: R116 Equity (Details) HTML 85K
132: R117 Equity (Details) - Schedule of Share Capital HTML 57K
133: R118 Equity (Details) - Schedule of Treasury Share HTML 71K
Activity
134: R119 Equity (Details) - Schedule of Net Sales, Net HTML 68K
Income, Cash Provided by Operations, Total Assets
and Total Liabilities
135: R120 Net Revenue (Details) HTML 52K
136: R121 Net Revenue (Details) - Schedule of Revenue by HTML 57K
Significant Category
137: R122 Net Revenue (Details) - Schedule of Trade Accounts HTML 54K
Receivable and Contract Liabilities from Contracts
with Customers
138: R123 Net Finance Expense (Details) HTML 54K
139: R124 Net Finance Expense (Details) - Schedule of Net HTML 67K
Finance Expense
140: R125 Earnings Per Share (Details) - Schedule of HTML 57K
Earnings Per Share
141: R126 Earnings Per Share (Details) - Schedule of HTML 50K
Earnings Per Share (Parentheticals)
142: R127 Share-Based Compensation (Details) HTML 65K
143: R128 Share-Based Compensation (Details) - Schedule of HTML 76K
RSU Activity
144: R129 Operating Segments (Details) HTML 50K
145: R130 Operating Segments (Details) - Schedule of HTML 81K
Operational Segment
146: R131 Operating Segments (Details) - Schedule of HTML 71K
Adjusted EBITDA is Reconciled with the
Consolidated Operating Profit
147: R132 Operating Segments (Details) - Schedule of Net HTML 72K
Revenue and Total Assets Based on Geography
148: R133 Expenses by Nature (Details) HTML 49K
149: R134 Expenses by Nature (Details) - Schedule of HTML 87K
Expenses by Function in the Statement of Income
150: R135 Risk Management and Financial Instruments HTML 63K
(Details)
151: R136 Risk Management and Financial Instruments HTML 85K
(Details) - Schedule of Consolidated Financial
Statements
152: R137 Risk Management and Financial Instruments HTML 65K
(Details) - Schedule of Fair Value of Assets and
Liabilities Through Profit or Loss
153: R138 Risk Management and Financial Instruments HTML 103K
(Details) - Schedule of Estimated Fair Value
154: R139 Risk Management and Financial Instruments HTML 85K
(Details) - Schedule of Estimated Fair Value
(Parentheticals)
155: R140 Risk Management and Financial Instruments HTML 57K
(Details) - Schedule of Fair Value of Assets and
Liabilities Through Profit or Loss
156: R141 Risk Management and Financial Instruments HTML 104K
(Details) - Schedule of Assets and Liabilities
Exposed to Floating Interest Rates
157: R142 Risk Management and Financial Instruments HTML 389K
(Details) - Schedule of Contracts Exposure
Scenario
158: R143 Risk Management and Financial Instruments HTML 92K
(Details) - Schedule of Sensitivity Analysis Fair
Value Asset and Liability
159: R144 Risk Management and Financial Instruments HTML 147K
(Details) - Schedule of Exposure
160: R145 Risk Management and Financial Instruments HTML 98K
(Details) - Schedule of Future Contracts
161: R146 Risk Management and Financial Instruments HTML 85K
(Details) - Schedule of Exposure in Commodities
162: R147 Risk Management and Financial Instruments HTML 64K
(Details) - Schedule of Statement of Income
163: R148 Risk Management and Financial Instruments HTML 62K
(Details) - Schedule of Other Comprehensive Income
(Expense)
164: R149 Risk Management and Financial Instruments HTML 60K
(Details) - Schedule of Hedge Cash Flow Movement
165: R150 Risk Management and Financial Instruments HTML 73K
(Details) - Schedule of Balance Sheet
166: R151 Risk Management and Financial Instruments HTML 78K
(Details) - Schedule of Open Balance Sheet
Position of Derivative Assets and Liabilities
167: R152 Risk Management and Financial Instruments HTML 59K
(Details) - Schedule of Maximum Horizon
168: R153 Risk Management and Financial Instruments HTML 65K
(Details) - Schedule of Weighted Average Loss
Rate, Gross Carrying Amount, Impairment Losses
Recognized in Profit or Loss
169: R154 Risk Management and Financial Instruments HTML 48K
(Details) - Schedule of leverage ratio
170: R155 Risk Management and Financial Instruments HTML 83K
(Details) - Schedule of Contractual Obligation
Amounts from Financial Liabilities
172: XML IDEA XML File -- Filing Summary XML 349K
175: XML XBRL Instance -- ea0202118-01_htm XML 21.19M
171: EXCEL IDEA Workbook of Financial Report Info XLSX 415K
12: EX-101.CAL XBRL Calculations -- jbsay-20231231_cal XML 275K
13: EX-101.DEF XBRL Definitions -- jbsay-20231231_def XML 2.10M
14: EX-101.LAB XBRL Labels -- jbsay-20231231_lab XML 4.11M
15: EX-101.PRE XBRL Presentations -- jbsay-20231231_pre XML 2.07M
11: EX-101.SCH XBRL Schema -- jbsay-20231231 XSD 884K
173: JSON XBRL Instance as JSON Data -- MetaLinks 800± 1.12M
174: ZIP XBRL Zipped Folder -- 0001213900-24-026248-xbrl Zip 3.36M
Exhibit 23.1
Consent of Independent Registered Public Accounting Firm
We consent to the use of our report dated March 27, 2024, with respect to the consolidated financial statements of JBS S.A., included herein and to the reference to our firm under the heading “Experts” in the prospectus.
/s/ KPMG Auditores Independentes Ltda.
São Paulo/SP, Brazil
| This ‘F-4’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed on: | 3/27/24 | 20-F | ||
| List all Filings | ||||
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 3/27/24 JBS S.A. 20-F 12/31/23 198:43M EdgarAgents LLC/FA 5/19/23 JBS S.A. F-4 42:49M EdgarAgents LLC/FA 9/26/22 Pilgrim’s Pride Corp. 8-K:1,3,7,9 9/22/22 13:12M 9/02/21 Pilgrim’s Pride Corp. 8-K:1,2,7,9 9/02/21 12:43M 8/17/21 Pilgrim’s Pride Corp. 8-K/A:1,2,9 8/11/21 11:67M 4/09/21 Pilgrim’s Pride Corp. 8-K:1,2,7,9 4/08/21 14:44M 10/03/17 Pilgrim’s Pride Corp. 8-K:1,2,7,9 9/26/17 4:731K Donnelley … Solutions/FA |