BRF (BRFS) 20-F 18 Apr 24 2023 FY Annual report (foreign) Financial data

Cover

Cover	12 Months Ended
	Dec. 31, 2023 shares
Entity Addresses [Line Items]
Document Type	20-F
Amendment Flag	false
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	001-15148
Entity Registrant Name	BRF S.A.
Entity Central Index Key	0001122491
Entity Incorporation, State or Country Code	D5
Entity Address, Address Line One	Av. Das Nações Unidas, 14.401 – 22nd to 25th Floors, Torre Jequitibá
Entity Address, City or Town	São Paulo
Entity Address, Country	BR
Entity Address, Postal Zip Code	04730-090
Title of 12(b) Security	American Depositary Shares
Trading Symbol	BRFS
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Emerging Growth Company	false
Document Accounting Standard	International Financial Reporting Standards
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	1,678,656,067
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Auditor Name	Grant Thornton Auditores Independentes Ltda.
Auditor Location	São Paulo
Auditor Firm ID	5270
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	Av. Das Nações Unidas, 14.401 – 22nd to 25th Floors, Torre Jequitibá
Entity Address, City or Town	São Paulo
Entity Address, Country	BR
Entity Address, Postal Zip Code	04730-090
City Area Code	55
Local Phone Number	2322-5377
Contact Personnel Name	Fabio Luis Mendes Mariano
Contact Personnel Fax Number	(5511) 2322-5740

Consolidated Statements of Fina

Consolidated Statements of Financial Position - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
CURRENT ASSETS
Cash and cash equivalents	R$ 9264664	R$ 8130929
Marketable securities	447,878	418,373
Trade receivables	4,766,071	4,187,756
Notes receivable	64,731	27,351
Inventories	6,628,890	8,660,891
Biological assets	2,702,164	3,151,551
Recoverable taxes	1,249,458	1,229,272
Recoverable income taxes	268,090	173,596
Derivative financial instruments	109,222	120,865
Prepaid expenses	166,230	109,716
Advances	123,319	187,342
Restricted cash	13,814
Assets held for sale	7,204	21,909
Other current assets	142,527	84,795
Total current assets	25,954,262	26,504,346
LONG-TERM RECEIVALBLES
Marketable securities	319,995	406,402
Trade and other receivables	5,897	5,307
Notes receivable	1,530	11,092
Recoverable taxes	4,832,170	4,926,945
Recoverable income taxes	168,570	244,899
Deferred income taxes	2,113,108	2,566,461
Judicial deposits	415,718	450,676
Biological assets	1,858,316	1,649,133
Derivative financial instruments	529,830	10,283
Restricted cash	72,395	89,717
Other non-current assets	153,052	162,628
Total long-term receivables	10,470,581	10,523,543
Investments	97,895	101,064
Property, plant and equipment	14,608,914	14,290,884
Intangible assets	6,140,438	6,434,610
Total non-current assets	31,317,828	31,350,101
TOTAL ASSETS	57,272,090	57,854,447
CURRENT LIABILITIES
Loans and borrowings	2,451,838	3,879,874
Trade accounts payable	12,592,006	14,128,765
Lease liability	944,326	676,864
Payroll, related charges and employee profit sharing	984,457	720,799
Taxes payable	585,129	522,846
Derivative financial instruments	76,940	82,468
Provision for tax, civil and labor risks	720,187	867,294
Employee benefits	86,423	64,367
Customer advances	290,279	75,832
Other current liabilities	658,763	1,278,830
Total current liabilities	19,390,348	22,297,939
NON-CURRENT LIABILITIES
Loans and borrowings	17,643,710	19,637,126
Trade accounts payable	422	7,459
Lease liability	2,777,521	2,368,070
Taxes payable	90,669	97,735
Provision for tax, civil and labor risks	482,983	548,243
Deferred income taxes	60,125	111,463
Employee benefits	454,398	456,945
Derivative financial instruments	59,819	174,699
Other non-current liabilities	668,439	331,899
Total non-current liabilities	22,238,086	23,733,639
EQUITY
Capital	13,349,156	12,835,915
Capital reserves	2,763,364	2,338,476
Other equity transactions	(70,106)	(77,825)
Accumulated losses		(2,363,073)
Treasury shares	(96,145)	(109,727)
Other comprehensive loss	(1,022,841)	(1,353,758)
Attributable to controlling shareholders	14,923,428	11,270,008
Non-controlling interests	720,228	552,861
Total equity	15,643,656	11,822,869
TOTAL LIABILITIES AND EQUITY	R$ 57272090	R$ 57854447

Consolidated Statements of Inco

Consolidated Statements of Income (Loss) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
CONTINUING OPERATIONS
NET SALES	R$ 53615440	R$ 53805028	R$ 48343305
Cost of sales	(44,781,739)	(45,672,376)	(38,650,772)
GROSS PROFIT	8,833,701	8,132,652	9,692,533
OPERATING INCOME (EXPENSES)
Selling expenses	(7,454,163)	(7,067,148)	(6,058,250)
General and administrative expenses	(757,836)	(644,827)	(822,960)
Impairment loss on trade receivables	(32,809)	(12,772)	(12,799)
Other operating income (expenses), net	250,512	(545,270)	211,263
Income from associates and joint ventures	(3,264)	1,076
INCOME (LOSS) BEFORE FINANCIAL RESULTS AND INCOME TAXES	836,141	(136,289)	3,009,787
Financial income	1,202,520	1,082,935	537,736
Financial expenses	(4,136,312)	(3,585,765)	(3,331,615)
Foreign exchange and monetary variations	112,945	(165,925)	(250,696)
FINANCIAL INCOME (EXPENSES), NET	(2,820,847)	(2,668,755)	(3,044,575)
LOSS BEFORE TAXES	(1,984,706)	(2,805,044)	(34,788)
Income taxes	115,854	(285,634)	552,102
INCOME (LOSS) FROM CONTINUING OPERATIONS	(1,868,852)	(3,090,678)	517,314
LOSS FROM DISCONTINUED OPERATIONS		(50,948)	(79,930)
INCOME (LOSS) FOR THE YEAR	(1,868,852)	(3,141,626)	437,384
Income (loss) from Continuing Operation Attributable to
Controlling shareholders	(2,028,559)	(3,115,455)	499,385
Non-controlling interest	159,707	24,777	17,929
Net Loss From Discontinued Operations Attributable to
Controlling shareholders		(50,948)	(79,930)
Non-controlling interest
LOSS FROM DISCONTINUED OPERATIONS		R$ 50948	R$ 79930

Consolidated Statements of In_2

Consolidated Statements of Income (Loss) (Parenthetical) - R$ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Weighted average shares outstanding - basic	1,360,268,402	1,052,606,000	807,709,278
Income (loss) per share - basic	R$ 1.49	R$ 2.96	R$ 0.62
Weighted average shares outstanding - diluted	1,360,268,402	1,052,606,000	807,709,278
Income (loss) per share - diluted	R$ 1.49	R$ 2.96	R$ 0.62
Discontinued operations [member]
IfrsStatementLineItems [Line Items]
Weighted average shares outstanding - basic	1,360,268,402	1,052,606,000	807,929,481
Income (loss) per share - basic		R$ 0.05	R$ 0.10
Weighted average shares outstanding - diluted	1,360,268,402	1,052,606,000	807,929,481
Income (loss) per share - diluted		R$ 0.05	R$ 0.10

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Profit or loss [abstract]
Income (loss) for the year		R$ 1868852	R$ 3141626	R$ 437384
Other comprehensive income (loss), net of taxes
Gain (loss) on foreign currency translation of foreign operations		(309,065)	96,523	(403,475)
Gain (loss) on net investment hedge		145,328	87,929	(96,555)
Cash flow hedges – effective portion of changes in fair value		130,600	49,292	(121,303)
Cash flow hedges – reclassified to profit or loss		242,776	226,290	(26,201)
Items that are or may be reclassified subsequently to profit or loss		209,639	460,034	(647,534)
Equity investments measured at FVTOCI - changes in fair value	[1]			26,030
Actuarial gains (losses) on pension and post-employment plans		(42,225)	44,725	130,671
Items that will not be reclassified to profit or loss		(42,225)	44,725	156,701
Total comprehensive income (loss), net of taxes		(1,701,438)	(2,636,867)	(53,449)
Attributable to
Controlling shareholders		(1,681,122)	(2,691,426)	(52,127)
Non-controlling interest		R$ 20316	R$ 54559	R$ 1322
[1]FVTOCI: Fair Value Through Other Comprehensive Income.

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - BRL (R$) R$ in Thousands		Issued capital [member]	Capital reserve [member]	Other Equity Transaction [Member]	Treasury shares [member]	Reserve of exchange differences on translation [member]	Reserve of gains and losses on remeasuring available-for-sale financial assets [member]		Reserve of cash flow hedges [member]		Reserve of remeasurements of defined benefit plans [member]	Retained earnings [member]	Equity attributable to owners of parent [member]	Non-controlling interests [member]	Total
Beginning balance, value at Dec. 31, 2020		R$ 12460471	R$ 141834	R$ 246	R$ 123938	R$ 678969	R$ 7016	[1]	R$ 438221	[2]	R$ 188627	R$ 2594028	R$ 8585784	R$ 227750	R$ 8813534
Comprehensive income (loss)
Loss on foreign currency translation of foreign operations						(386,542)		[1]		[2]			(386,542)	(16,933)	(403,475)
Gain on net investment hedge						(96,555)		[1]		[2]			(96,555)		(96,555)
Marketable securities at FVTOCI - changes in fair value	[1]						26,030			[2]			26,030		26,030
Unrealized gains in cash flow hedge								[1]	(145,683)	[2]			(145,683)	(1,821)	(147,504)
Actuarial gains on pension and post-employment plans								[1]		[2]	131,168		131,168	(497)	130,671
Income (loss) for the year								[1]		[2]		419,455	419,455	17,929	437,384
SUB-TOTAL COMPREHENSIVE INCOME (LOSS)						(483,097)	26,030	[1]	(145,683)	[2]	131,168	419,455	(52,127)	(1,322)	(53,449)
Marketable securities at FVTOCI - realized gain	[1]						(33,046)			[2]		33,046
Employee benefits remeasurement - defined benefit								[1]		[2]	(9,297)	9,297
Dividends								[1]		[2]				(80)	(80)
Share-based payments				(8,762)	(3,348)			[1]		[2]			(12,110)		(12,110)
Acquisition of non-controlling interests	[3]			(79,673)				[1]		[2]			(79,673)	(157,918)	(237,591)
Write-off of put option held by minority shareholders	[4]			20,658				[1]		[2]			20,658	294,661	315,319
Ending balance, value at Dec. 31, 2021		12,460,471	141,834	(67,531)	(127,286)	(1,162,066)		[1]	(583,904)	[2]	(66,756)	(2,132,230)	8,462,532	363,091	8,825,623
Comprehensive income (loss)
Loss on foreign currency translation of foreign operations						49,240		[1]		[2]			49,240	47,283	96,523
Gain on net investment hedge						87,929		[1]		[2]			87,929		87,929
Unrealized gains in cash flow hedge								[1]	276,515	[2]			276,515	(933)	275,582
Actuarial gains on pension and post-employment plans								[1]		[2]	61,293		61,293	(16,568)	44,725
Income (loss) for the year								[1]		[2]		(3,166,403)	(3,166,403)	24,777	(3,141,626)
SUB-TOTAL COMPREHENSIVE INCOME (LOSS)						137,169		[1]	276,515	[2]	61,293	(3,166,403)	(2,691,426)	54,559	(2,636,867)
Employee benefits remeasurement - defined benefit								[1]		[2]	(16,009)	16,009
Expenses with public exchange offer of shares (note 21.1)		124,556						[1]		[2]			124,556		124,556
Dividends								[1]		[2]				(49)	(49)
Share-based payments				(10,294)	17,559			[1]		[2]			7,265		7,265
Monetary correction by Hyperinflation								[1]		[2]		216,193	216,193	135,260	351,453
Capital increase through issuance of shares (note 21.1)		500,000	4,900,000							[2]			5,400,000		5,400,000
Expenses with public exchange offer of shares		(124,556)						[1]		[2]			(124,556)		(124,556)
Compensation of accumulated losses with capital reserve (note 21.3)			(2,703,358)					[1]		[2]		2,703,358
Ending balance, value at Dec. 31, 2022		12,835,915	2,338,476	(77,825)	(109,727)	(1,024,897)		[1]	(307,389)	[2],[5]	(21,472)	(2,363,073)	11,270,008	552,861	11,822,869
Comprehensive income (loss)
Loss on foreign currency translation of foreign operations						(169,326)				[5]			(169,326)	(139,739)	(309,065)
Gain on net investment hedge						145,328				[5]			145,328		145,328
Unrealized gains in cash flow hedge									372,958	[5]			372,958	418	373,376
Actuarial gains on pension and post-employment plans										[5]	(1,523)		(1,523)	(40,702)	(42,225)
Income (loss) for the year										[5]		(2,028,559)	(2,028,559)	159,707	(1,868,852)
SUB-TOTAL COMPREHENSIVE INCOME (LOSS)						(23,998)			372,958	[5]	(1,523)	(2,028,559)	(1,681,122)	(20,316)	(1,701,438)
Employee benefits remeasurement - defined benefit										[5]	(16,520)	16,520
Expenses with public exchange offer of shares (note 21.1)		(86,759)								[5]			(86,759)		(86,759)
Dividends										[5]				(94)	(94)
Share-based payments				7,719	13,582					[5]			21,301		21,301
Capital increase through issuance of shares (note 21.1)		600,000	4,800,000							[5]			5,400,000		5,400,000
Expenses with public exchange offer of shares		86,759								[5]			86,759		86,759
Compensation of accumulated losses with capital reserve (note 21.3)			(4,375,112)							[5]		4,375,112
Capital increase in subsidiaries										[5]				187,777	187,777
Ending balance, value at Dec. 31, 2023		R$ 13349156	R$ 2763364	R$ 70106	R$ 96145	R$ 1048895			R$ 65569	[5]	R$ 39515		R$ 14923428	R$ 720228	R$ 15643656
[1]FVTOCI: Fair Value Through Other Comprehensive Income.[2]All changes in other comprehensive income are presented net of taxes.[3]Acquisition of remaining participation in the subsidiary BRF Kuwait WLL (note 1.1.1. of Consolidated Financial Statements as of December 31, 2021).[4]Recognition in Other Equity Transactions of the difference between the amount of the put option liability held by non-controlling interests and the book value of the non-controlling interest in TBQ Foods GmbH in the amount of R$20,658, and recognition of the Non-controlling Interest on the net assets of TBQ Foods GmbH in the amount of R$294,661, (note 1.1.3. of Consolidated Financial Statements as of December 31, 2021).[5]All changes in other comprehensive income are presented net of taxes and the related taxes are disclosed in note 10.

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Income (loss) from continuing operations		R$ 1868852	R$ 3090678	R$ 517314
Adjustments for:
Depreciation and amortization		1,834,232	1,777,703	1,715,863
Depreciation and depletion of biological assets		1,390,550	1,214,002	1,030,491
Result on disposal of property, plant and equipments and intangible		(63,229)	3,985	(141,211)
Write-down of inventories to net realizable value		(96,094)	56,337	128,680
Provision for tax, civil and labor risks		271,063	341,038	116,144
Income from investments under the equity method		3,264	(1,076)
Financial results, net		2,820,850	2,668,755	3,044,575
Tax recoveries and gains in tax lawsuits		(173,404)	(39,547)	(108,785)
Deferred income tax		(244,172)	208,060	(807,744)
Employee profit sharing		173,064	(10,190)	170,425
Gratuities for the employees		108,803
Other provisions	[1]	(172,117)	554,460	2,793
Cash flow provided by operating activities before working capital		3,983,958	3,682,849	5,668,545
Changes in assets and liabilities:
Trade accounts and notes receivables		(606,550)	(144,597)	386,889
Inventories		1,961,810	712,913	(2,878,507)
Biological assets - current		385,027	(296,934)	(815,699)
Trade accounts payable		(3,295,127)	(1,366,667)	2,210,960
Cash generated by operating activities		2,429,118	2,587,564	4,572,188
Redemptions (investments) in securities at FVTPL	[2]	18,768	4,093	30,012
Interest received		455,827	281,989	106,388
Dividends and interest on shareholders' equity received		(851)
Payment of tax, civil and labor provisions		(397,872)	(292,385)	(399,252)
Derivative financial instruments		(237,773)	(1,191,475)	266,491
Other operating assets and liabilities		1,672,180	486,598	(652,191)
Net cash provided by operating activities		3,939,397	1,876,384	3,923,636
CASH FLOWS FROM INVESTING ACTIVITIES
Redemption (additions) on investments in securities at amortized cost		(60,711)	1,111	162,052
Redemption (additions) on investments in securities at FVTOCI	[3]			73,193
Redemption of restricted cash		12,851	(2,074)	400
Additions to property, plant and equipment		(791,817)	(1,452,733)	(1,555,426)
Additions to biological assets - non-current		(1,457,174)	(1,387,669)	(1,239,746)
Proceeds from disposals of property, plant, equipments and investment		167,704	62,545	58,836
Additions to intangible assets		(167,601)	(228,734)	(179,632)
Business combination, net of cash			(158,348)	(985,639)
Sale of participation in subsidiaries with loss of control				132,951
Capital increase in affiliates		(768)	(92,885)	1,770
Capital increase in subsidiaries		183,672
Net cash used in investing activities		(2,113,844)	(3,258,787)	(3,531,241)
Net cash used in investing activities from discontinued operations				(17,550)
Net cash used in investing activities		(2,113,844)	(3,258,787)	(3,548,791)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from debt issuance		3,836,483	3,392,613	2,990,782
Repayment of debt		(6,889,936)	(3,984,422)	(1,395,347)
Payment of interest		(1,679,825)	(1,518,301)	(1,193,367)
Payment of interest derivatives - fair value hedge		(699,345)	(252,662)	(2,975)
Capital increase through issuance of shares		5,313,241	5,275,444
Treasury shares acquisition				(27,721)
Acquisition of non-controlling interests			(7,288)	(238,421)
Payment of lease liabilities		(742,455)	(649,846)	(705,427)
Net cash provided (used in) by financing activities		(861,837)	2,255,538	(572,476)
Effect of exchange rate variation on cash and cash equivalents		170,019	(271,026)	149,826
Net increase (decrease) in cash and cash equivalents		1,133,735	602,109	(47,805)
Balance at the beginning of the year		8,130,929	7,528,820	7,576,625
Balance at the end of the year		R$ 9264664	R$ 8130929	R$ 7528820
[1]In 2022 includes the amount of R$583,977 relating to the Leniency Agreement (note 1.2) and R$4,797 related to other expenses related to investigations.[2]FVTPL: Fair Value Through Profit and Loss.[3]FVTOCI: Fair Value Through Other Comprehensive Income.

Company_s Operations

Company’s Operations	12 Months Ended
	Dec. 31, 2023
Companys Operations
Company’s Operations	Company’s Operations BRF S.A. (“BRF”), and its subsidiaries (collectively the “Company”) is a publicly traded company, listed on the segment Novo Mercado of Brasil, Bolsa, Balcão (“B3”), under the ticker BRFS3, and listed on the New York Stock Exchange (“NYSE”), under the ticker BRFS. The Company’s registered office is at 475 Jorge Tzachel Street, Fazenda District, Itajaí - Santa Catarina and the main business office is in the city of São Paulo. BRF is a Brazilian multinational company, with global presence, which owns a comprehensive portfolio of products, and it is one of the world’s largest companies of food products. The Company operates by raising, producing and slaughtering poultry and pork for processing, production and sale of fresh meat, processed products, pasta, margarine, pet food and others. The Company holds as main brands Sadia , , , , , , 1.1. Equity interest Schedule of equity interest % equity interest Entity Main activity Country (1) 12.31.23 12.31.22 Equity interest BRF GmbH Holding Austria 100.00 100.00 Direct BRF Arabia Holding Company (h) Holding Saudi Arabia 70.00 - Indirect BRF Foods UK Ltd. (i) Administrative and marketing services England 100.00 - Direct BRF Foods GmbH Industrialization, import and commercialization of products Austria 100.00 100.00 Indirect Al Khan Foodstuff LLC ("AKF") (b) Import, commercialization and distribution of products Oman 70.00 70.00 Indirect TBQ Foods GmbH Holding Austria 60.00 60.00 Indirect Banvit Bandirma Vitaminli Import, industrialization and commercialization of products Turkey 91.71 91.71 Indirect Banvit Enerji ve Elektrik Üretim Ltd. Sti. (a) Generation and commercialization of electric energy Turkey 100.00 100.00 Indirect Nutrinvestments BV (a) Holding The Netherlands 100.00 100.00 Indirect Banvit ME FZE (d) Marketing and logistics services UAE - 100.00 Indirect BRF Foods LLC (k) Import, industrialization and commercialization of products Russia 100.00 100.00 Indirect BRF Global Company Nigeria Ltd. Marketing and logistics services Nigeria 100.00 100.00 Indirect BRF Global Company South Africa Proprietary Ltd. Administrative, marketing and logistics services South Africa 100.00 100.00 Indirect BRF Global GmbH Holding and trading Austria 100.00 100.00 Indirect BRF Japan KK Marketing and logistics services, import, export, industrialization and commercialization of products Japan 100.00 100.00 Indirect BRF Korea LLC Marketing and logistics services Korea 100.00 100.00 Indirect BRF Shanghai Management Consulting Co. Ltd. Provision of consultancy and marketing services China 100.00 100.00 Indirect BRF Shanghai Trading Co. Ltd. Import, export and commercialization of products China 100.00 100.00 Indirect BRF Singapore Foods PTE Ltd. Administrative, marketing and logistics services Singapore 100.00 100.00 Indirect Eclipse Holding Cöoperatief U.A. Holding The Netherlands 100.00 100.00 Indirect Buenos Aires Fortune S.A. (m) Holding Argentina 100.00 100.00 Indirect Eclipse Latam Holdings Holding Spain 100.00 100.00 Indirect Perdigão Europe Lda. Import, export of products and administrative services Portugal 100.00 100.00 Indirect ProudFood Lda. Import and commercialization of products Angola 100.00 100.00 Indirect Sadia Chile S.A. Import, export and commercialization of products Chile 100.00 100.00 Indirect Wellax Food Logistics C.P.A.S.U. Lda. (g) Import, commercialization of products and administrative services Portugal - 100.00 Indirect One Foods Holdings Ltd. Holding UAE 100.00 100.00 Indirect Al-Wafi Food Products Factory LLC Import, export, industrialization and commercialization of products UAE 100.00 100.00 Indirect Badi Ltd. Holding UAE 100.00 100.00 Indirect Al-Wafi Al-Takamol International for Foods Products Import and commercialization of products Saudi Arabia 100.00 100.00 Indirect Joody Al Sharqiya Food Production Factory LLC Import and commercialization of products Saudi Arabia 100.00 100.00 Indirect BRF Kuwait Food Management Company WLL (b) Import, commercialization and distribution of products Kuwait 49.00 49.00 Indirect One Foods Malaysia SDN. BHD. (j) Marketing and logistics services Malaysia - 100.00 Indiretc Federal Foods LLC (b) Import, commercialization and distribution of products UAE 49.00 49.00 Indirect Federal Foods Qatar (b) Import, commercialization and distribution of products Qatar 49.00 49.00 Indirect Establecimiento Levino Zaccardi y Cia. S.A. (f) Industrialization and commercialization of dairy products Argentina - 100.00 Indirect BRF Energia S.A. Commercialization of eletric energy Brazil 100.00 100.00 Direct BRF Pet S.A. (e) Industrialization, commercialization and distribution of feed and nutrients for animals Brazil 100.00 100.00 Direct Hercosul Alimentos Ltda. (e) Manufacturing and sale of animal feed Brazil 100.00 100.00 Indirect Hercosul Distribuição Ltda. (e) Import, export, wholesale and retail sale of food products for animals Brazil 100.00 100.00 Indirect Hercosul International S.R.L. (e) Manufacturing, export, import and sale of feed and nutrients for animals Paraguay 100.00 100.00 Indirect Hercosul Soluções em Transportes Ltda. (e) Road freight Brazil 100.00 100.00 Indirect Mogiana Alimentos S.A. (e) Manufacturing, distribution and sale of Pet Food products Brazil 100.00 100.00 Indirect Potengi Holdings S.A. (c) Holding Brazil 50.00 50.00 Affiliate PR-SAD Administração de bem próprio S.A. Management of assets Brazil 33.33 33.33 Affiliate PSA Laboratório Veterinário Ltda. (n) Veterinary activities Brazil 100.00 100.00 Indirect Sadia Alimentos S.A. (l) Holding Argentina 100.00 100.00 Direta Sadia Uruguay S.A. Import and commercialization of products Uruguay 100.00 100.00 Direct Vip S.A. Empreendimentos e Participações Imobiliárias (n) Commercialization of owned real state Brazil 100.00 100.00 Direct BRF Investimentos Ltda. Holding, management of companies and assets Brazil 100.00 100.00 Indirect (1) UAE – United Arab Emirates. (a) Dormant subsidiaries. The Company is evaluating the liquidation of these subsidiaries. (b) For these entities, the Company has agreements that ensure full economic rights, except for AKF, in which the economic rights are of 99%. (c) Affiliate in partnership with a subsidiary of AES Brasil Energia S.A. in which the economic participation is 24% (note 12). (d) On March 21, 2023, the subsidiary Banvit ME FZE was dissolved. (e) The competitive process for the possible sale of these companies, which began on February 28, 2023, was closed on November 13, 2023, with the option of keeping these entities in operation and, therefore, no impact was recorded. (f) On July 7, 2023, the subsidiary Establecimiento Levino Zaccardi y Cia. S.A. was dissolved. (g) On July 21, 2023, the subsidiary Wellax Food Logistics C.P.A.S.U. Lda. was dissolved. (h) On December 11, 2023 the company BRF Arabia Holding Company was incorporated, located in Saudi Arabia. (i) On October 5, 2023 the company BRF UK Foods Ltd. was incorporated, located in England. (j) On December 27, 2023 the subsidiary One Foods Malaysia SDN BHD was dissolved. (k) On January 15, 2024 the subsidiary BRF Foods LLC was dissolved. (l) On December 31, 2023, BRF S.A. began to hold the entire share capital of the subsidiary Sadia Alimentos S.A. (m) On March 19, 2024 the subsidiary Buenos Aires Fortune S.A. was dissolved. (n) On March 28, 2024 the subsidiaries BRF VIP S.A. e a PSA Laboratório Veterinário Ltda. were incorporated by BRF S.A. 1.2. Leniency agreement On December 28, 2022, BRF has entered into a Leniency Agreement with the Brazilian authorities – Controladoria Geral da União (“CGU”) and the Advocacia Geral da União (“AGU”) (as note 1.3 of financial statements of the year ended on December 31, 2022), in which it assumed the commitment to pay the amount of R$ 583,977 70 435,128 186,483 Additionally, the Company assumed the following qualitative commitments: a) to remediate the identified practices and to adopt preventive measures to prevent that such practices could happen again and b) to continuously improve its integrity program with the support and monitoring of the CGU. During the year ended on December 31, 2023, all aforementioned commitments were fulfilled and the Company continues to maintain its public commitment to pursue the process of continuous improvement of its corporate governance and compliance practices.

Basis of Preparation and Presen

Basis of Preparation and Presentation of Financial Statements	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Basis of Preparation and Presentation of Financial Statements	Basis of Preparation and Presentation of Financial Statements The Consolidated financial statements were prepared in accordance with international financial reporting standards (“IFRS”), issued by International Accounting Standards Board (“IASB”). All the relevant information applicable to the financial statements, and only them, are being evidenced and correspond to those used by administration in its Management. The Consolidated financial statements are expressed in thousands of Brazilian Reais (“R$”), unless otherwise stated. For disclosures of amounts in other currencies, the values were also expressed in thousands, unless otherwise stated. The preparation of the Consolidated financial statements requires Management to make judgments, use estimates and adopt assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, as well as the disclosures of contingent liabilities. The uncertainty inherent to these judgments, assumptions and estimates could result in material adjustments to the carrying amount of certain assets and liabilities in future periods. Any judgments, estimates and assumptions are reviewed at each reporting period. The Consolidated financial statements were prepared based on the recoverable historical cost, except of items held at fair value as described in Note 3.2. The Company prepared Consolidated financial statements under the going concern assumption and disclosed all relevant information in its explanatory notes, in order to clarify and complement the accounting basis adopted.

Material Accounting Policies

Material Accounting Policies	12 Months Ended
	Dec. 31, 2023
Material Accounting Policies
Material Accounting Policies	Material Accounting Policies 3.1. Consolidation The Consolidated financial statements include BRF and the subsidiaries (note 1.1) of which BRF has direct or indirect control, obtained when the Company is exposed to or has right to variable returns and has the power to influence such subsidiaries. The financial information of all consolidated entities was prepared using the same accounting policies. All transactions and balances between BRF and its subsidiaries have been eliminated upon consolidation, as well as the unrealized profits or losses arising from these transactions, net of taxes. Non-controlling interests are presented separately. Except for the associates PR-SAD Administração de bem próprio S.A. and Potengi Holdings S.A., in which the Company recognizes the investments by the equity method, all other entities presented in note 1.1 were consolidated 3.2. Accounting judgments, estimates and assumptions The Management made the following judgments which have a material impact on the amounts recognized in the financial statements: Main judgments: » determination of the moment when control is transferred for revenue recognition (note 25); » determination or change of the probability of exercise of a renewal option or anticipated termination of the lease agreements (note 17). Main estimates: » determination of fair value of financial instruments due to significant unobservable inputs (note 23); » determination of recoverable amount non-financial assets. Main assumptions: discount and growth rates (note 14); » determination of loss rate in the measurement of expected credit losses (notes 3.18 and 6); » determination of fair value of biological assets due to significant unobservable inputs (note 8); » determination of the term on the analysis of taxes (note 9 and 10); » reduction factor on technical useful lives such as deterioration, obsolescence and influence of external factors when determining the useful lives of property, plant, equipment and intangible assets with definite useful life (note 13 and 14); » actuarial assumptions on measurement of employee benefits liabilities (note 19); » assessment of the loss probability and liability measurement on provision for tax, civil and labor risks (note 20). The Company reviews the estimates and underlying assumptions used in its accounting estimates in each reporting period. Revisions to accounting estimates are recognized in the period in which the estimates are revised. 3.3. Functional currency and foreign currency transactions The financial statements of each subsidiary included in consolidation are prepared using the currency of the main economic environment where it operates. The financial statements of foreign subsidiaries with functional currency different from Reais are translated into Brazilian Reais, under the following criteria: » assets and liabilities are translated at the closing exchange rate; » income and expenses are translated at the monthly average rate; » the cumulative effects of gains or losses upon translation are recognized in Other Comprehensive Income, within equity. Goodwill arising from business combinations with foreign entities is expressed in the functional currency of that entity and translated by the closing exchange rate for the reporting currency of the acquirer, with the exchange variation effects recognized in Other Comprehensive Income. The transactions in foreign currency follow the criteria below: » non-monetary assets and liabilities, as well as incomes and expenses, are translated at the historical rate of the transaction; » monetary assets and liabilities are translated at the closing exchange rate; » the cumulative effects of gains or losses upon translation of monetary assets and liabilities are recognized in the statements of income (loss). 3.4. Hyperinflationary economies The Company has subsidiaries in Turkey and in Argentina, which are considered a hyperinflationary economy, and are subject to the requirements of IAS 29 – Hyperinflationary Economies. For these subsidiaries the accounting policies below are adopted: Non-monetary items, as well as income and expenses, are adjusted by the changes in the inflation index between the initial recognition date the closing date, so that the subsidiaries' financial information is presented at current value. When an economy become hyperinflationary the cumulative adjustments related to prior periods are recorded in accumulated profit and losses in equity, considering that the Controlling entity is not in a hyperinflationary economy. The translation of the balances of the subsidiary in hyperinflationary economy to the reporting currency was made at the closing rate of the reporting period for both financial position and income statement balances. 3.4.1. Levels of inflation in Turkey have been high in the recent years and exceeded 100 The price index used for the year ended December 31, 2023 was 65 64 (306,213) (188,251) 560,665 400,763 210,603 196,953 3.4.2. The inflation rates used in 2023 and 2022 were, respectively, 160,9 95.49 1,474 (227) (11,961) (7,343) (12,089) (7,570) 3.5. Inventories Inventories are measured at the lower of the average cost of acquisition or production of finished products and the net realizable value. The cost of finished products includes purchased raw materials, labor, production costs, transportation and storage and non-recoverable taxes, which are related to all the processes necessary for bringing the products to sales conditions. Write-down to net realizable value due to obsolescence, impaired items, slow-moving and realizable value through sale are evaluated and recorded in each reporting period, as appropriate. Normal production losses are included in the production cost for the respective month, while abnormal losses, if any, are expensed in Cost of sales without movement through inventories. 3.6. Biological assets The consumable and production biological assets (live animals) and forests are measured at their fair value, using the cost approach technique to live animals and the revenue approach for forests. In determining the fair value of live animals, all losses inherent to the breeding process are already considered. 3.7. Income taxes 3.7.1. In Brazil it comprises income tax (“IRPJ“) and social contribution on profit (“CSLL“), which are calculated monthly based on taxable profit, after offsetting tax losses and negative social contribution base, limited to 30% of the taxable income, applying the rate of 15% plus an additional 10% for the IRPJ and 9% for the CSLL. The results obtained from foreign subsidiaries are subject to taxation by the countries where they are based, according to applicable rates and legislation. In Brazil, these results suffer the effects of taxation on universal basis established by the Law No. 12,973 / 14. The Company analyzes the results of each subsidiary for the application of its Income Tax legislation, in order to respect the treaties signed by Brazil and avoid double taxation. 3.7.2. Deferred taxes represent credits and debits on unused tax losses carried forward and negative CSLL base, as well as temporary differences between the tax and accounting basis. Deferred income tax assets and liabilities are classified as non-current. When the Company’s internal studies indicate that the future use of these credits over a 10-year horizon is not probable, the asset is derecognized (note 10.1). Deferred tax assets and liabilities are presented net if there is enforceable legal right to be offset, and if they are under the responsibility of the same tax authority and under the same taxable entity. Deferred tax assets and liabilities must be measured at the rates applicable in the period in which the asset is realized or the liability is settled, based on the tax rates that have been enacted or substantively enacted by the end of the reporting period. In compliance with the interpretation ICPC 22 / IFRIC 23, the Company analyzed relevant tax decisions of higher courts and whether they conflict in any way with the positions adopted by the Company. Regarding the known uncertain tax positions, the Company reviewed the corresponding legal opinions and jurisprudence and did not identify impacts to be recorded, since it concluded that the tax authorities are not likely to reject the positions adopted. The Company periodically evaluates the positions assumed in which there are uncertainties about the adopted tax treatment and will set up a provision when applicable. 3.8. Assets held for sale and discontinued operations Assets held for sale are measured at the lower of the book value and the fair value less selling costs and are not depreciated or amortized. Such items are only classified under this item when its sale is highly probable and they are available for immediate sale in their current conditions. Losses due to impairment are recorded under Other operating expenses. The statement of income and cash flows are classified as discontinued operations and presented separately from continued operations of the Company when the operation represents a separate major line of business or geographical area of operations. The prior periods of the statement of income (loss) and of the statement of cash flows are restated for comparative purposes. The statement of financial position remains as disclosed in prior periods. 3.9. Investments Investments classified in this group are: i) in associated companies, that are entities over which the Company has significant influence, which is the power to participate in decisions on the investee’s financial and operational policies, but without individual or joint control of these policies; and ii) in joint ventures, in which the control of the business is shared through contractual agreement and decisions about the relevant activities require the unanimous consent of the parties. Investments are initially recognized at cost and subsequently adjusted using the equity method. 3.10. Property, plant and equipment Property, plant and equipment are measured by the cost of acquisition, formation, construction or dismantling, less accumulated depreciation. Loans and borrowings costs are recorded as part of the costs of property, plant and equipment in progress, considering the weighted average rate of loans and borrowings effective on the capitalization date (note 13). Subsequent costs are capitalized only when it is probable that future economic benefits associated with the expenses will be earned by the Company. Depreciation is recognized based on the estimated economic useful life of each asset using the straight-line method. The estimated useful life, residual values and depreciation methods are reviewed annually and the effects of any changes in estimates are accounted for prospectively. Land is not depreciated. The Company annually performs an impairment analysis for its cash-generating units, which include the balances of property, plant and equipment (note 13). Gains and losses on disposal of property, plant and equipment are determined by comparing the sale value with the residual book value and are recognized in the statement of income on the date of sale under Other operating income (expense). 3.11. Intangible assets Acquired intangible assets are measured at cost at initial recognition, while those arising from a business combination are recognized at fair value on the acquisition date. After initial recognition, are presented at cost less accumulated amortization and impairment losses, when applicable. Internally generated intangible assets, excluding development costs, are not capitalized and the expense is recognized in the income statement when incurred. Intangible assets with definite useful lives are amortized on a straight-line basis over their economic useful lives (note 14.1). The amortization period and method for an intangible asset with definite life are reviewed at least at the end of each year, and any changes observed are applied prospectively. The amortization of intangible assets with finite lives is recognized in the income statement in the expense category related to their use. Intangible assets with indefinite useful lives are not amortized, but are tested annually for impairment, being allocated to the cash-generating units (note 14.1). The Company records in this subgroup mainly goodwill and brands, which are expected to contribute indefinitely to its cash flows. 3.12. Contingent assets Contingent assets are possible assets to which existence needs to be confirmed by the occurrence or not of one or more uncertain future events. The Company does not record contingent assets, however when the inflow of economic benefits is more likely than not to occur, the contingent assets are disclosed. 3.13. Leasing A contract , or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company assesses whether: » the contract involves the use of an identified asset, which may be explicit or implicit, and may be physically distinct or represent substantially the entire capacity of a physically distinct asset. If the supplier has a substantial right to replace the asset, then the asset is not identified; » the Company has the right to obtain substantially all the economic benefits from using the asset throughout the period of use; and » the Company has the right to direct the use of the asset throughout the period of use, which occurs in either of the following situations: o the Company has the right to direct how and for what purpose the asset is used, or o the conditions are predetermined so as the Company has the right to operate the asset or has designed the asset in a way that predetermined how and for what purpose it will be used. At the beginning of the contract, the Company recognizes a right-of-use asset and a lease liability, which represents the obligation to make payments related to the underlying asset of the lease. The right-of-use asset is initially measured at cost and comprises: the initial measurement of the lease liability adjusted for any payment made at or before the commencement date, less any incentive received; any initial direct costs incurred; and an estimate of costs in dismantling and removing the asset, restoring the site on which it is located or restoring the asset to the condition required by the terms of the lease. Renewal or early termination options are analyzed individually considering the type of asset involved as well as its relevance in the Company’s production process. The right-of-use asset is subsequently depreciated using the straight-line method from the commencement date until the end of the useful life of the right-of-use asset or until the end of the period of the lease. The estimated useful life of the right-of-use asset is determined on the same methodology used for the assets owned by the Company (note 3.10). Additionally, the right-of-use asset is adjusted by the subsequent measurement of the lease liability and when applicable, an impairment is recognized. The lease liability is initially measured at the present value of the future lease payments using the incremental borrowing rate, and subsequently, measured at amortized cost using the effective interest method, which are recorded against Financial expenses. The liability is remeasured when there is a change in (i) future payments resulting from a change in index or rate, (ii) the amount expected to be payable under a residual value guarantee, or (iii) the assessment of whether the Company will exercise the purchase, renewal or termination option. When the lease liability is remeasured, the corresponding adjustment is recorded in the book value of the right-of-use asset, or in the statement of income if the book value of the right-of-use asset has been reduced to zero. The Company does not apply lease accounting model to leases with a term of 12 months or less and that do not contain a purchase option; and leases for which the underlying asset is of low value. For these exemptions, the lease payments are recognized as an expense on a straight-line basis over the lease term. Additionally, contracts with indefinite term and no fixed payments are expensed as incurred. 3.14. Employee benefits The Company sponsors supplementary defined benefit and defined contribution pension plans, as well as other post-employment benefits for which an actuarial appraisal is annually prepared by an independent actuary and is reviewed by Management. The cost of defined benefits is established separately for each plan using the projected unit credit method. The measurements comprise the actuarial gains and losses, the effect of the limit on contributions and returns on the plan assets and are recognized in the financial position against Other Comprehensive Income when incurred, except Award for Length of Service, which its recognition occurs against statement of income. These measurements are not reclassified to statement of income in subsequent periods. The Company recognizes the net defined benefit asset when: » controls the resource and has the ability to use the surplus to generate future benefits; » the control is the result of past events; » future economic benefits are available for the Company in the form of a reduction in future contributions or cash refunds, either directly to the sponsor or indirectly to another loss-making fund. The effect of the asset limit (irrecoverable surplus) is the present value of these future benefits. Past service costs are recognized in income for the year on the following dates, whichever comes first: » date of changing the plan or significantly reducing the expected length of service; » date in which the Company recognizes the costs related to restructuring. The cost of services and net interest on the value of the defined benefit liability or asset are recognized in the expense categories related to the function the beneficiary performs and to the financial result, respectively. 3.15. Share based payments The Company offers to its executives restricted stock plans of its own issuance. The Company recognizes as expense the fair value of the shares, measured at the grant date, on a straight-line basis during the period of service required by the plan, with a corresponding entry: i) to the shareholders’ equity for plans exercisable in shares; and ii) to liabilities for cash exercisable plans. When the conditions associated to the right to restricted stocks are no longer met, the expense recognized is reversed, so that the accumulated expense recognized reflects the vesting period and the Company’s best estimate of the number of shares to be delivered. The expense of the plans is recognized in the statement of income (loss) in accordance with the function performed by the beneficiary. 3.16. Employee and management profit sharing Employees are entitled to profit sharing based on certain targets agreed upon on an annual basis, whereas directors are entitled to profit sharing based on the provisions of the bylaws, proposed by the Board of Directors and approved by the shareholders. The profit-sharing amount expected to be paid is recognized by function in the statement of income (loss), according to the probability of the target´s achievement. 3.17. Provision for tax, civil and labor risks and contingent liabilities The provisions are recognized when the Company has: i) a present obligation, formalized or not, as a result of a past event, ii) the outflow of resources to settle the obligation is likely to occur and iii) a reliable estimate can be made. The Company is involved in several legal and administrative procedures, mainly in Brazil. Assessments of the likelihood of loss in these lawsuits include an analysis of the available evidence, the hierarchy of laws, the available jurisprudence, the most recent court decisions and their relevance in the legal system, as well as the assessment of outside lawyers. Provisions are reviewed and adjusted to reflect changes in circumstances, such as the applicable limitation period, conclusions of tax inspections or additional exposures identified based on new matters or court decisions. Furthermore, provisions are monetarily adjusted against Financial expenses. In cases where there are a large number of lawsuits and the amounts are not individually relevant, the Company use historical studies to determine the probability and amounts of losses. Contingent liabilities from business combinations are recognized if they arise from a present obligation that arose from past events and if their fair value can be measured reliably. The initial measurement is done by the fair value and subsequent measurements by the higher value between: the fair value on its acquisition date; and the amount by which the provision would be recognized. 3.18. Financial instruments Financial instruments are contracts that give rise to a financial asset for one entity and a financial liability or equity instrument for another. Their presentation in the statement of financial position and explanatory notes takes place according to the characteristics of each contract. 3.18.1. Financial assets are recognized when the entity becomes party to the contractual provisions of the instrument and classified based on the characteristics of its cash flows and on the management model for the asset. The table below shows financial assets are classified and measured: Category Initial Measurement Subsequent Measurement Amortized cost Accounts receivable from clients and other receivables: billed amount adjusted to present value and, when applicable, reduced by expected credit losses Interest, changes in amortized cost and expected credit losses recognized in the income statement. Fair value through profit and loss (“FVTPL”) Fair value Variation on the fair value recognized in the income statement. Fair value through other comprehensive Income (“FVTOCI”). Fair value less costs directly attributable to its issuance. Changes in fair value recognized in other comprehensive income. Upon settlement or transfer, accumulated gains or losses are directly reclassified to Retained earnings or accumulated losses. The Company evaluates expected credit losses in each reporting period for instruments measured at amortized cost and for debt instruments measured at Fair value through Other Comprehensive Income. Losses and reversals of losses are recorded in the income statement. The interests of financial assets are recorded on Financial income (expenses), net. A financial asset is only derecognized when contractual rights expire or are effectively transferred. Cash and cash equivalents: Expected credit losses in accounts receivable from customers and other receivables: Based on these assessments, estimated loss factors are generated by portfolio and aging class, which, applied to the amounts of accounts receivable, generate the expected credit losses. Additionally, the Company evaluates macroeconomic factors that may influence these losses and, if necessary, adjusts the calculation model. Securities receivable with legal proceedings in place are reclassified to noncurrent as well as the related estimated credit losses. The securities are written off against the estimated loss when the Management considers that they are no longer recoverable after taking all appropriate actions to collect them. Restricted cash: 3.18.2. Financial liabilities are recognized when the entity becomes party to the contractual provisions of the instrument. The initial measurement is at fair value and subsequently at amortized cost using the effective interest rate method. The interests of financial liabilities are recorded on Financial income (expenses), net. A financial liability is only derecognized when the contractual obligation expires, is settled or canceled. 3.18.3. The Company measures the adjustment to present value on short and long-term balances of accounts receivable, suppliers and other obligations, being recognized as a deduction in the asset and liability accounts against Financial expenses. The rate used by the Company represents the average of Interbank Certificates of Deposit plus a spread representing the Company’s average credit rating. On December 31, 2023 this rate corresponds to 13.13 15.72 3.18.4. Cash flow hedge: When the instrument is designated in a cash flow hedge relationship, changes in the fair value of the future element of the forward contracts and the time value of the options are recognized under Other Comprehensive Income. When the instrument is settled, these hedge costs are reclassified to the income statement together with the intrinsic value of the instruments. A hedging relationship is discontinued prospectively when it no longer meets the criteria for qualifying as hedge accounting. Upon discontinuation of a cash flow hedge relationship in which the hedged future cash flows are still expected to occur, the accumulated amount remains under Other Comprehensive Income until the flows occur and are reclassified to income. Fair value hedge: Net investment hedge: the effective result of the exchange variation of the instrument is recorded under Other Comprehensive Income, in the same item in which the accumulated translation adjustments of the investments (hedge objects) are recognized. Only when the hedged investments are sold, the accumulated amount is reclassified to the income statement, adjusting the gain or loss on the sale. 3.19. Segment information An operating segment is a component of the Company that develops business activities to obtain revenues and incur expenses. The operating segments reflect the way in which the Company’s management reviews the financial information for decision making. The Company’s management identified the operating segments, which meet the quantitative and qualitative parameters of disclosure, pursuant its current management model (note 24). 3.20. Revenue from contracts with customers Revenues from sales comes from commercialization and distribution of in-natura meat, processed products, pasta, margarine, pet food and others. Sales revenues are recognized and measured observing the following steps: (i) identification of the contracts with customers, formalized through sales orders; (ii) identification of the performance obligations in the contract; (iii) determination of the transaction price; (iv) allocation of the transaction price to the performance obligations in the contract; and (v) revenue recognition as it satisfies the performance obligations. Revenues are recognized by the amount that reflects the Company’s expectation to receive for the sale of products, net of applicable taxes, returns, rebates and discounts. The sales process begins with sales orders. The discounts and rebates may be negotiated on a spot basis or may have its conditions formally defined in the agreements, generally signed with large retail and wholesale chains. In all cases, the performance obligation is satisfied when the control of the goods is transferred to the client, which will depend on the type of freight contracted by the customer. The Company has sales with immediate and deferred payments. The deferred payments are adjusted to present value to recognize the financial component (note 3.18.3). 3.21. Government grants Government grants are recognized at fair value when there is reasonable assurance that the conditions established will be met and the benefit will be received. 3.22. Earnings (loss) per share The basic earnings (losses) per share are calculated by dividing the earnings (losses) attributable to the owners of ordinary shares, by the weighted average quantity of ordinary shares outstanding during the year. The diluted earnings (losses) per share are calculated by dividing the earnings (losses) attributable to the owners of ordinary shares by the weighted average quantity of ordinary shares outstanding during the year summed to the weighted average quantity of ordinary shares that would be available on the conversion of all potential dilutive ordinary shares (restricted shares within the share-based payment plans). 3.23. Standards issued but not yet effective The following amendments to standards have been issued by IASB but are not effective for the 2023 year: · Amendment to IAS 1- Classification of Liabilities as Current or Non-Current – implementation in 2024; · Amendment to IAS 7 and IFRS 7 - Suppliers financing agreements – implementation in 2024; · Amendment to IFRS 16: Leasing liabilities in a Sale and Leaseback – implementation in 2024 · Amendment to IAS 21(CPC 02 (R3)) - The Effects of Changes in Foreign Exchange Rates and Conversion of Financial Statements – implementation in 2025. Are not expected to have a significant impact on the Company’s financial statements. · IFRS S1 General Requirements for Disclosure of Sustainability and IFS S2 Climate-related disclosures: In June 2023, the International Sustainability Standard Board (“ISSB”) issued the standards IFRS S1 – General Requirements for Disclosure of Sustainability – related Financial Information and IFRS S2 – Climate-related Disclosures, which provide new disclosure requirements on, respectively, risks and opportunities related to sustainability and specific climate-related disclosures. The Brazilian Securities Commission (“CVM”) approved the resolution that establishes the voluntary option of disclosing financial information reports related to sustainability, for listed companies, investment funds and securitization companies, from years beginning on or after January 1st, 2024. The Company is evaluating the potential impacts arising from these standards, the adoption of which is required for years beginning on or after January 1st, 2026.

Cash and cash equivalents

Cash and cash equivalents	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Cash and cash equivalents	Cash and cash equivalents Schedule of cash and cash equivalents Average rate (1) 12.31.23 12.31.22 Cash and bank accounts Brazilian reais - 160,310 154,399 Saudi riyal - 307,151 307,440 U.S. dollar - 768,868 946,999 Euro - 24,506 93,321 Turkish lira - 93,641 83,339 Other currencies - 252,781 279,579 1,607,257 1,865,077 Cash equivalents In Brazilian reais Investment funds 11.65 4,676 3,492 Bank deposit certificates 11.89 4,876,861 3,754,202 4,881,537 3,757,694 In U.S. Dollar Term deposit 5.82 2,069,531 2,469,028 Overnight 1.74 17,570 12,720 Other currencies Term deposit (Saudi riyal) 6.15 612,110 - Term deposit (2) 76,659 26,410 2,775,870 2,508,158 9,264,664 8,130,929 (1) Weighted average annual rate . (2) Amounts are substantially denominated in Turkish Lira (TRY) at a weighted average annual rate of 43.00% (14.79% on December 31, 2022).

Marketable securities

Marketable securities	12 Months Ended
	Dec. 31, 2023
Marketable Securities
Marketable securities	Marketable securities Schedule of marketable securities Average rate (2) WAM (1) Currency 12.31.23 12.31.22 Fair value through other comprehensive income Equity securities (3) - USD - 12,103 11,752 Fair value through profit and loss Financial treasury bills 0.79 R$ 13.05 412,107 364,543 Investment funds - FIDC BRF and FIDC II 1.09 R$ - 16,490 15,505 Repurchase agreement 0.05 R$ 10.49 35,751 53,809 Other 0.08 R$ / ARS - 20 21 464,368 433,878 Amortized cost Sovereign bonds and other (4) 2.48 AOA 291,402 379,145 767,873 824,775 Current 447,878 418,373 Non-current (5) 319,995 406,402 (1) Weighted average maturity in years . (2) Weighted average annual rate . (3) It’s comprised of Aleph Farms Ltd. stocks . (4) It’s comprised of private securities and sovereign securities of the Angola Government and are presented net of expected credit losses in the amount of R$16,466 (R$15,231 on December 31, 2022 ). Amounts are substantially denominated in Angolan kwanza (AOA) and correspond to Time Deposit and Bond at a weighted average annual rate of 11.75% and 16.50% respectively. They also include marketable securities indexed to the U.S. Dollar at a weighted average annual rate of 6.34% and Bonds in U.S. Dollar at a weighted average annual rate of 5.90%. (5) Maturity until March of 2026 . On December 31, 2023, the amount of R$ 9,179 92,857

Trade accounts receivable and o

Trade accounts receivable and other receivables	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Trade accounts receivable and other receivables	Trade accounts receivable and other receivables Schedule of trade accounts receivable, net and notes receivable 12.31.23 12.31.22 Trade accounts receivable Domestic market Third parties 1,860,089 1,473,921 Related parties 8,419 11,566 Foreign market Third parties 3,496,442 3,315,772 Related parties 27,781 20,789 5,392,731 4,822,048 ( - ) Adjustment to present value (29,284) (24,818) ( - ) Expected credit losses (591,479) (604,167) 4,771,968 4,193,063 Current 4,766,071 4,187,756 Non-current 5,897 5,307 Notes receivable 83,863 54,472 ( - ) Adjustment to present value (2,223) (386) ( - ) Expected credit losses (15,379) (15,643) 66,261 38,443 Current 64,731 27,351 Non-current (1) 1,530 11,092 (1) Weighted average maturity of 1.31 year . The Company performs credit assignments with no right of return to the BRF Clients’ Credit Rights Investment Fund, which has the sole purpose to acquire credit rights arising from commercial transactions carried out between the Company and its clients in Brazil. The first structuring occurred on December 18, 2018 and lasted five years, with final amortization in December 2023 (“FIDC BRF”). On December 6, 2023, the Company structured a new fund (“FIDC BRF II”) to replace and continue the operations carried out by FIDC BRF. On December 31, 2023, FIDC BRF II had an outstanding balance of R$1,072,964 (R$947,488 on December 31, 2022, referring to FIDC BRF) related to such credit rights, which were written-off of the Company’s statement of financial position when the credits were sold On December 31, 2023, other notes receivables are mainly represented by receivables from the sale of farms and various properties not linked to production The movements of the expected credit losses are presented below Schedule of allowance for doubtful accounts 12.31.23 12.31.22 Beginning balance (604,167) (638,583) (Additions) reversals (32,809) (12,772) Write-offs 8,539 10,744 Exchange rate variation 36,958 36,444 Ending balance (591,479) (604,167) The aging of trade accounts receivable is as follows Schedule of aging of trade accounts receivable 12.31.23 12.31.22 Not overdue 4,515,445 4,045,146 Overdue 01 to 60 days 225,135 125,082 61 to 90 days 46,347 7,629 91 to 120 days 15,248 17,084 121 to 180 days 11,101 18,536 181 to 360 days 22,116 17,902 More than 360 days 557,339 590,669 ( - ) Adjustment to present value (29,284) (24,818) ( - ) Expected credit losses (591,479) (604,167) 4,771,968 4,193,063

Inventories

Inventories	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Inventories	Inventories Schedule of inventories 12.31.23 12.31.22 Finished goods 3,564,379 4,885,465 Work in progress 378,788 435,018 Raw materials 1,675,323 2,086,963 Packaging materials 150,444 181,193 Secondary materials 546,213 705,692 Supplies 216,998 230,092 Imports in transit 150,947 230,133 Other 75,646 111,648 (-) Adjustment to present value (1) (129,848) (205,313) Total 6,628,890 8,660,891 (1) The adjustment refers to the counter-entry of the adjustment of present value from trade accounts payable and is carried out for cost according to inventories turnover . The movements in the write-down of inventories to the net realizable value, for which the additions, reversals and write-offs were recorded against Cost of Sales, are presented in the table below : Schedule of cost of sales Realizable value through sale Impaired inventories Obsolete inventories Total 12.31.23 12.31.22 12.31.23 12.31.22 12.31.23 12.31.22 12.31.23 12.31.22 Beginning balance (66,671) (31,026) (73,694) (54,015) (9,944) (11,654) (150,309) (96,695) Additions (461,373) (343,739) (113,370) (193,040) (8,871) (9,258) (583,614) (546,037) Reversals 504,860 304,977 - - - - 504,860 304,977 Write-offs - - 164,245 173,648 10,603 11,075 174,848 184,723 Monetary correction by Hyperinflation - (22) (208) (311) (7) (170) (215) (503) Exchange rate variation (3,124) 3,139 46 24 (13) 63 (3,091) 3,226 Ending balance (26,308) (66,671) (22,981) (73,694) (8,232) (9,944) (57,521) (150,309)

Biological assets

Biological assets	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Biological assets	Biological assets The live animals are represented by poultry and pork and segregated into consumables and animals for production. The rollforward of the biological assets are presented below Schedule of biological assets Current Non-current Live animals Total Live animals Forests Total 12.31.23 12.31.22 12.31.23 12.31.22 12.31.23 12.31.22 12.31.23 12.31.22 Beginning balance 3,151,551 2,899,921 1,301,971 1,093,545 347,162 320,937 1,649,133 1,414,482 Additions/Transfer 27,098,935 28,453,575 710,121 677,234 72,576 60,489 782,697 737,723 Changes in fair value (1) 2,959,703 3,920,825 (380,608) (221,705) 187,736 33,840 (192,872) (187,865) Harvest - - - - (48,410) (67,546) (48,410) (67,546) Write-off - - - - (15,966) (558) (15,966) (558) Transfer between current and non-current 284,002 267,021 (284,002) (267,021) - - (284,002) (267,021) Transfer to inventories (30,727,668) (32,344,487) - - - - - - Exchange variation (71,052) (49,156) (37,316) (21,437) - - (37,316) (21,437) Monetary correction by Hyperinflation 6,693 3,852 5,052 41,355 - - 5,052 41,355 Ending balance 2,702,164 3,151,551 1,315,218 1,301,971 543,098 347,162 1,858,316 1,649,133 (1) The change in the fair value of biological assets includes depreciation of breeders and depletion of forests in the amount of R$1,390,550 (R$1,214,002 in the same period of the previous year). The estimated quantities of live animals on December 31, 2023 are 198,729 4,866 213,491 4,885 The Company has forests pledged as collateral for financing and tax and civil contingencies on December 31, 2023 in the amount of R$ 71,399 59,388 8.1. Sensitivity analysis The fair value of animals and forests is determined using unobservable inputs, therefore, it is classified in the Level 3 of the fair value hierarchy. The main assumptions used in the measurement of the fair value and their impact on measurement are presented below: The estimated fair value can change if: Asset Valuation methodology Non observable significant inputs Increase Decrease Forests Income approach Estimated price of standing wood Increase in the price of wood Decrease in the price of wood Productivity per hectare estimated Increase in yield per hectare Decrease in yield per hectare Harvest and transport cost Decrease of harvest cost Increase of harvest cost Discount rate Descrease in discount rate Increase in discount rate Live animals Cost approach Price of the feed inputs Increase in feed cost Decrease in feed cost Storage costs Increase in storage cost Decrease in storage cost Outgrowers cost Increase in outgrowers cost Decrease in outgrowers cost The prices used in the valuation are those practiced in the regions where the Company is located and were obtained through market research. The discount rate corresponds to the average cost of capital and other economic assumptions for a market participant. The weighted average price used in the valuation of biological assets (forests) on December 31, 2023 was equivalent to R$ 76.22 54.12 8.1 7.89

Recoverable taxes

Recoverable taxes	12 Months Ended
	Dec. 31, 2023
Recoverable Taxes
Recoverable taxes	Recoverable taxes Schedule of recoverable assets 12.31.23 12.31.22 Recoverable taxes Recoverable ICMS and VAT 2,089,543 2,219,457 Recoverable PIS and COFINS 2,461,807 2,588,574 Recoverable IPI 1,094,466 1,016,373 Recoverable INSS 485,096 366,236 Other recoverable taxes 90,136 107,583 (-) Impairment (1) (139,420) (142,006) 6,081,628 6,156,217 Current 1,249,458 1,229,272 Non-current 4,832,170 4,926,945 Recoverable income taxes 437,103 434,392 (-) Impairment (443) (15,897) 436,660 418,495 Current 268,090 173,596 Non-current 168,570 244,899 (1) This amount comprises: impairment over ICMS and VAT R$(126,918); PIS and COFINS R$(12,407) and other taxes R$(95) (respectively (R$(126,229); R$(14,228) and R$(1,549) as of December 31, 2022). 9.1. ICMS As result of the activity, the Company generates recoverable ICMS balances that are offset against ICMS payables arising from sales in the domestic market or that are transferred to third parties The Company has recoverable ICMS balances in the States of Paraná, Santa Catarina, Mato Grosso do Sul, Minas Gerais and Amazonas, which will be realized in the short and long term, based on the recoverability study reviewed and approved by the Management In other jurisdictions outside Brazil, value added taxes (VAT) are due in regular operations of the Company with goods and services, with expectations of achievement in the short and long term 9.2. PIS and COFINS – social integration plan and contribution for social security The accumulated recoverable PIS and COFINS balances arise from taxes on raw material purchases subsequently used in the production of exported products or products for which sale is not taxed, as well as recoverable taxes on commercial and labor expenses. The realization of these balances usually occurs through the offsetting with taxes payable on sales of taxed products in the domestic market, with other federal taxes and social security contributions payable, or even, if necessary, through refund or reimbursement requests As of December 31, 2023, the updated balance of the processes related to the exclusion of the ICMS from the PIS and COFINS calculation basis recognized by the Company is R$2,013,799 (R$2,091,340 as of December 31, 2022) including R$235,164 relating to residual credits based on enacted legislation in 2023. The monetary update of balances is recognized against Financial income. The amount of R$396,095 related to these credits was offset against other federal taxes for year ended on December 31, 2023 (R$384,956 for the year ended December 31, 2022), of these, R$48,612 relating to residual credits. Additionally, the amount of R$81,334 was used to settle the Leniency Agreement (note 1.2). 9.3. IPI – industrialized product tax The Company recognized tax assets as result of gains from lawsuits related to IPI, specially “ crédito prêmio 9.4. Income taxes The accumulated recoverable income taxes arise, mostly, from withholding taxes on securities, interest and prepayments of income tax and social contribution in Brazil. The realization occurs through the offset with federal taxes and contributions payable. Additionally, the amount of R$105,149 was used to settle the Leniency Agreement (note 1.2). 9.5. Realization of Brazilian federal tax credits The Company used PIS, COFINS, IPI, and other recoverable taxes to offset federal taxes payable such as INSS, Income Taxes and other in the amount of R$1,414,273 for year ended on December 31, 2023 (R$924,027 for the year ended December 31, 2022), preserving its liquidity and optimizing its capital structure.

Deferred income taxes

Deferred income taxes	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Deferred income taxes	Deferred income taxes 10.1. Breakdown Schedule of breakdown 12.31.23 12.31.22 Assets Tax losses carryforward 2,532,720 2,800,162 Negative calculation basis (social contribution) 911,779 1,008,058 Temporary differences - Assets Provisions for tax, civil and labor risks 365,381 420,470 Expected credit losses 176,776 183,504 Impairment on tax credits 55,253 57,083 Provision for other obligations 115,216 146,652 Write-down to net realizable value of inventories 19,627 48,744 Employees' benefits plan 137,947 138,451 Lease basis difference 189,753 132,841 Other temporary differences 118,846 31,930 4,623,298 4,967,895 Temporary differences - Liabilities Goodwill amortization basis difference (336,135) (323,005) Depreciation (useful life) basis difference (863,896) (947,303) Business combination (1) (971,832) (1,003,955) Monetary correction by Hyperinflation (95,981) (85,997) Unrealized gains on derivatives, net (127,036) (73,998) Unrealized fair value gains, net (163,744) (71,617) Other temporary differences (11,691) (7,022) (2,570,315) (2,512,897) Total deferred taxes 2,052,983 2,454,998 Total Assets 2,113,108 2,566,461 Total Liabilities (60,125) (111,463) 2,052,983 2,454,998 (1) The deferred tax liability on business combination is substantially represented by the allocation of goodwill to property, plant and equipment, brands and contingent liabilities . The Company has tax losses of Income Tax (IRPJ) and negative bases Contributions on the Net Profit (CSLL) in Brazil, which at current tax rates represent R$ 6,632,460 7,131,786 3,394,679 $3,768,459 The roll-forward of deferred income taxes, net, is set forth below Schedule of deferred income taxes, net 12.31.23 12.31.22 Beginning balance 2,454,998 2,917,560 Deferred income taxes recognized in income from continuing operations 244,172 (208,060) Deferred income taxes recognized in other comprehensive income (217,297) (175,110) Deferred income and social contribution taxes used in the leniency agreement (1) (435,128) - Deferred taxes recognized in accumulated losses - monetary correction by hyperinflation - (32,655) Other 6,238 (46,737) Ending balance 2,052,983 2,454,998 (1) In June 2023, the Company used deferred taxes on tax losses in the amount of R$435,128 to settle the debt resulting from the Leniency Agreement entered into with the Federal Government (note 1.2). 10.2. Effective income tax rate reconciliation Schedule of effective income tax rate reconciliation 31.12.23 31.12.22 31.12.21 Loss before taxes - continued operations (1,984,706) (2,805,044) (34,788) Nominal tax rate 34 34 34 Benefit at nominal rate 674,800 953,715 11,828 Adjustments to income taxes Income from associates and joint ventures (1,110) 366 8,626 Difference of tax rates on results of foreign subsidiaries (536,428) 212,753 244,822 Difference of functional currency of foreign subsidiaries (190,743) (538,002) (129) Deferred tax assets not recognized (1) - (967,103) (840,457) Recognition of tax assets from previous years 61,348 (77,964) 1,025,000 Interest on taxes 140,056 83,235 104,789 Profits taxed by foreign jurisdictions (110,655) (31,400) (33,455) Transfer price (101,554) (24,995) (71,634) Tax paid on international subsidiaries 26,416 21,061 - Investment grant 118,793 114,913 109,591 Other permanent differences 34,931 (32,213) (6,879) Total 115,854 (285,634) 552,102 Effective rate 5.8 -10.2 1587.0 Current tax (128,318) (77,574) (255,642) Deferred tax 244,172 (208,060) 807,744 (1) Amount related to the non-recognition of deferred tax on tax losses carryforward, due to limited capacity of realization. Income tax returns in Brazil are subject to review by the tax authorities for a period of five years from the date of their delivery. The Company may be subject to additional collection of taxes, fines and interest as a result of these reviews. The results obtained by subsidiaries abroad are subject to taxation in accordance with the tax laws of each country

Judicial deposits

Judicial deposits	12 Months Ended
	Dec. 31, 2023
Judicial Deposits
Judicial deposits	Judicial deposits The rollforward of the judicial deposits is set forth below : Schedule of judicial deposits Tax Labor Civil, commercial and other Total 12.31.23 12.31.22 12.31.23 12.31.22 12.31.23 12.31.22 12.31.23 12.31.22 Beginning balance 191,161 259,468 194,906 246,007 64,609 44,844 450,676 550,319 Additions 8,816 3,628 68,124 88,489 5,679 24,644 82,619 116,761 Release in favor of the Company (17,692) (74,677) (28,419) (34,602) (1,202) (780) (47,313) (110,059) Release in favor of the counterparty (4,417) (12,402) (87,114) (116,258) (5,533) (6,315) (97,064) (134,975) Interest 14,793 15,144 8,770 11,295 3,263 2,216 26,826 28,655 Exchange rate variation - - (26) (25) - - (26) (25) Ending balance 192,661 191,161 156,241 194,906 66,816 64,609 415,718 450,676

Investments

Investments	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Investments	Investments Schedule of composition of the investments 12.31.23 12.31.22 Investment in affiliates 97,134 100,481 Other investments 761 583 Total 97,895 101,064

Property, plant and equipment

Property, plant and equipment	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Property, plant and equipment	Property, plant and equipment The rollforward of property, which include right-of-use assets balances (note 17.1), plant and equipment is set forth below : Schedule of plant and equipment Average rate (1) 12.31.22 Additions Disposals Monetary correction by Hyperinflation Transfers (2) Exchange rate variation 12.31.23 Cost Land 751,551 10,090 (22,900) 31,818 655 (41,111) 730,103 Buildings, facilities and improvements 12,620,828 1,032,674 (787,519) 104,826 463,943 (150,830) 13,283,922 Machinery and equipment 9,730,038 251,162 (176,072) 176,896 762,238 (246,955) 10,497,307 Furniture and fixtures 187,609 514 (5,450) 34,793 35,623 (28,383) 224,706 Vehicles 627,672 138,429 (296,680) 5,483 228 (29,834) 445,298 Construction in progress 1,095,143 758,772 (17,965) 3,947 (1,331,969) (24,414) 483,514 Advances to suppliers 31,886 20,205 - - (46,064) (2,655) 3,372 25,044,727 2,211,846 (1,306,586) 357,763 (115,346) (524,182) 25,668,222 Depreciation Land (3) 5.00 (44,434) (10,785) 11,408 254 - 1,604 (41,953) Buildings, facilities and improvements 2.90 (5,130,376) (792,198) 643,273 (49,230) 494 46,239 (5,281,798) Machinery and equipment 5.66 (5,121,757) (501,143) 134,430 (71,727) 70,740 98,869 (5,390,588) Furniture and fixtures 8.73 (90,543) (10,439) 3,114 (11,283) - 11,112 (98,039) Vehicles 14.78 (366,733) (183,250) 291,490 (8,382) - 19,945 (246,930) (10,753,843) (1,497,815) 1,083,715 (140,368) 71,234 177,769 (11,059,308) 14,290,884 714,031 (222,871) 217,395 (44,112) (346,413) 14,608,914 (1) Weighted average annual rate . (2) Refers to the transfer of R$9,929 to intangible assets and R$34,183 to assets held for sale, when the assets were reduced to their recoverable value, generating an expense of R$33,499, recorded in other operating results (note 26). (3) Land depreciation refers to right-of-use assets (note 17.1 ) . The amount of R$3,061 of depreciation was recognized in the cost of formation of forests and will be realized in the result according to the depletion Average rate (1) 12.31.21 Additions Disposals Monetary correction by Hyperinflation Transfers Exchange rate variation 12.31.22 Cost Land 710,017 10,289 (10,715) 56,130 7,601 (21,771) 751,551 Buildings, facilities and improvements 11,294,650 922,240 (130,814) 90,634 513,309 (69,191) 12,620,828 Machinery and equipment 8,735,375 21,913 (242,875) 281,368 1,035,129 (100,872) 9,730,038 Furniture and fixtures 150,865 1,141 (5,855) 26,735 23,238 (8,515) 187,609 Vehicles 384,289 246,491 (7,080) 7,141 10,589 (13,758) 627,672 Construction in progress 1,144,725 1,420,309 (2,279) 11,632 (1,456,540) (22,704) 1,095,143 Advances to suppliers 33,109 8,651 - - (135) (9,739) 31,886 22,453,030 2,631,034 (399,618) 473,640 133,191 (246,550) 25,044,727 Depreciation Land 15.34 (36,788) (12,410) 2,401 1,090 (4) 1,277 (44,434) Buildings, facilities and improvements 3.59 (4,494,435) (752,798) 114,639 8,968 (25,989) 19,239 (5,130,376) Machinery and equipment 6.25 (4,612,648) (556,013) 208,582 (105,534) (105,596) 49,452 (5,121,757) Furniture and fixtures 6.64 (72,820) (9,549) 3,883 (13,210) (2,913) 4,066 (90,543) Vehicles 22.85 (195,477) (166,428) 5,797 (6,175) (8,607) 4,157 (366,733) (9,412,168) (1,497,198) 335,302 (114,861) (143,109) 78,191 (10,753,843) 13,040,862 1,133,836 (64,316) 358,779 (9,918) (168,359) 14,290,884 (1) Weighted average annual rate . The amount of capitalized borrowing costs during the year ended December 31, 2023 was R$56,871 (R$93,261 during the year ended December 31, 2022). The weighted average rate used to determine the amount of borrowing costs subject to capitalization during year ended December 31, 2023 was 10.44% p.a. (9.55% p.a. during the year ended December 31, 2022). The book value of the property, plant and equipment items that are pledged as collateral for transactions of different natures are set forth below: Schedule of book value of the property, plant and equipment Type of collateral 12.31.23 12.31.22 Land Financial/tax 87,530 90,757 Buildings, facilities and improvements Financial/tax 1,395,846 1,298,326 Machinery and equipment Financial/labor/tax/civil 1,464,229 1,376,186 Furniture and fixtures Financial/tax 15,102 15,632 Vehicles Financial/tax 109 160 2,962,816 2,781,061

Intangible assets

Intangible assets	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Intangible assets	Intangible assets The intangible assets rollforward, which include right-of-use assets balances (note 17.1), is set forth below Schedule of intangible assets Average rate (1) 12.31.22 Additions Disposals Transfers Monetary correction by Hyperinflation Exchange rate variation 12.31.23 Cost Goodwill 3,474,103 - - - 96,843 (180,008) 3,390,938 Trademarks 1,881,199 - - - 114,516 (122,462) 1,873,253 Non-compete agreement 57,426 465 - - - (2,999) 54,892 Outgrowers relationship 517 - - - - - 517 Patents 4,878 - (675) - 1,335 (1,409) 4,129 Customer relationship 1,340,251 - - - 156,141 (278,650) 1,217,742 Software 930,090 140 (357,470) 214,757 33,916 (34,385) 787,048 Intangible in progress 77,263 166,995 (2,757) (204,828) (657) (537) 35,479 7,765,727 167,600 (360,902) 9,929 402,094 (620,450) 7,363,998 Amortization Non-compete agreement 46.01 (39,336) (11,353) - - - 2,848 (47,841) Outgrowers relationship 16.45 (347) (72) - - - - (419) Patents 8.52 (3,824) (448) 675 - (834) 1,236 (3,195) Customer relationship 6.67 (622,106) (101,575) - - (48,487) 136,513 (635,655) Software 43.58 (665,504) (226,029) 356,053 - (21,656) 20,686 (536,450) (1,331,117) (339,477) 356,728 - (70,977) 161,283 (1,223,560) 6,434,610 (171,877) (4,174) 9,929 331,117 (459,167) 6,140,438 (1) Weighted average annual remaining rate . Average rate (1) 12.31.21 Additions Disposals Business combination Transfers Monetary correction by Hyperinflation Exchange rate variation 12.31.22 Cost Goodwill 3,425,183 - - (4,026) - 171,880 (118,934) 3,474,103 Trademarks 1,733,335 - - - - 203,246 (55,382) 1,881,199 Non-compete agreement 110,208 19,609 (69,950) - - - (2,441) 57,426 Outgrowers relationship 4,740 - (4,223) - 11 - (11) 517 Patents 3,518 - (1) - - 1,978 (617) 4,878 Customer relationship 1,119,534 - - - - 381,289 (160,572) 1,340,251 Software 770,399 118 (92,163) - 240,679 19,111 (8,054) 930,090 Intangible in progress 98,716 209,007 - - (224,769) 525 (6,216) 77,263 7,265,633 228,734 (166,337) (4,026) 15,921 778,029 (352,227) 7,765,727 Amortization Non-compete agreement 62.71 (106,749) (5,023) 69,950 - - - 2,486 (39,336) Outgrowers relationship 19.48 (4,425) (145) 4,223 - - - - (347) Patents 8.08 (2,928) (475) - - - (715) 294 (3,824) Customer relationship 6.92 (437,774) (102,727) - - - (147,827) 66,222 (622,106) Software 52.04 (563,943) (175,768) 79,091 - (5,972) (4,925) 6,013 (665,504) (1,115,819) (284,138) 153,264 - (5,972) (153,467) 75,015 (1,331,117) 6,149,814 (55,404) (13,073) (4,026) 9,949 624,562 (277,212) 6,434,610 (1) Weighted average annual remaining rate . 14.1 Impairment test The impairment test of assets is carried out annually based on the discounted cash flow method, which is prepared in order to determine the value in use of the Company’s cash-generating units (“CGU”), which were defined in line with the management format. In 2023, the Company used its budget, strategic and financial planning with projections until 2028 and average perpetuity of the cash generating units of 3.5% p.a., based on the history of recent years, as well as in the economic and financial projections of each market in which the Company operates, in addition to official information from independent and governmental institutions. The discount rate used by Management to prepare discounted cash flows varied from 11.89% p.a. to 13.62% p.a. according to the CGU. The assumptions presented in the table below were also adopted: Schedule of assumptions 2024 2025 2026 2027 2028 Inflation Brazil 4.00 3.50 3.50 3.40 3.40 Inflation - United States 2.21 2.16 2.16 2.16 2.16 Exchange rate - BRL / USD 5.00 5.06 5.13 5.10 5.10 The rates presented above don’t consider the effects of income taxes. Based on Management’s analysis, no impairment adjustments were identified. In addition to the analysis mentioned above, Management prepared a sensitivity analysis, in which increases and decreases 2 p.p. the operating margin 1 (operating income over net sales) and the nominal discount rate and did not identify any scenarios in which an impairment was necessary. (1) The main assumptions contained in the margin include the projected net sales and commodity cost value.

Loans and borrowings

Loans and borrowings	12 Months Ended
	Dec. 31, 2023
Loans And Borrowings
Loans and borrowings	Loans and borrowings Schedule of loans and financing Charges (p.a.) Average rate (1) WAMT (2) 12.31.22 Reclassification (5) Borrowing Amortization Interest paid Interest accrued (3) Exchange rate variation 12.31.23 Local currency Working capital Fixed / CDI 12.28% (10.72% on 12.31.22) 0.65 409,186 - 740,000 (390,582) (37,352) 56,276 - 777,528 Certificate of agribusiness receivables (4) IPCA 10.86% (11.80% on 12.31.22) - 999,646 - - (1,018,131) (91,121) 109,606 - - Export credit facility CDI 13.26% (9.05% on 12.31.22) 3.67 3,613,555 (2,019,866) - - (234,038) 223,946 - 1,583,597 Debentures CDI / IPCA 10.94% (12.09% on 12.31.22) 5.75 5,940,146 - - - (441,639) 1,135,927 - 6,634,434 Fiscal incentives Fixed 2.40% (2.40% on 12.31.22) - 5,286 - 100,195 (98,877) (832) 832 - 6,604 10,967,819 (2,019,866) 840,195 (1,507,590) (804,982) 1,526,587 - 9,002,163 Foreign currency Bonds Fixed / FX USD 5.15% (4.91% on 12.31.22) 14.30 11,902,290 - - (3,672,960) (606,725) 663,684 (726,727) 7,559,562 Export credit facility Fixed /SOFR / FX USD 5.49% (7.10% on 12.31.22) 3.23 132,887 2,019,866 1,006,496 (534,993) (156,178) 126,784 (158,211) 2,436,651 Advances for foreign exchange rate contracts Fixed / FX USD 7.10% (0.00% on 12.31.22) 0.23 - - 306,684 (153,684) (4,304) 19,122 (9,398) 158,420 Working capital Fixed / EIBOR3M + 1,8% FX TRY, AED and USD 13.13% (16.83% on 12.31.22) 1.84 514,004 - 1,683,112 (1,020,713) (107,636) 122,454 (252,469) 938,752 12,549,181 2,019,866 2,996,292 (5,382,350) (874,843) 932,044 (1,146,805) 11,093,385 23,517,000 - 3,836,487 (6,889,940) (1,679,825) 2,458,631 (1,146,805) 20,095,548 Current 3,879,874 2,451,838 Non-current 19,637,126 17,643,710 (1) Weighted average annual rate . (2) Weighted average maturity in years . (3) Includes interest amounts, monetary restatement of the principal coupon and mark-to-market for debts hedged object to fair value hedge protection. (4) The Certificates of Agribusiness Receivables (“CRA”) issued by the Company are backed by receivables of BRF S.A. from certain subsidiaries abroad . (5) The Company, reclassified the export credit facility issued in Reais simultaneously and in connection with a foreign exchange rate swap, resulting essentially in a net cash flow in U.S. Dollars. Charges (p.a.) Average rate (1) WAMT (2) 12.31.21 Borrowing Amortization Interest paid Interest accrued Exchange rate variation 12.31.22 Local currency Working capital Fixed / CDI 10.72% 0.6 406,962 386,844 (392,684) (18,473) 26,902 (365) 409,186 Certificate of agribusiness receivables IPCA 11.80% 1.0 967,948 (242) - (86,620) 118,560 - 999,646 Development bank credit lines TJLP / TLP/ IPCA / FINAME (3.12% on 12.31.21) - 7,679 - (6,328) (1,472) 121 - - Debentures CDI / IPCA 12.09% 8.5 4,210,015 1,649,905 (70,000) (258,593) 408,819 - 5,940,146 Export credit facility Fixed / CDI 9.05% 5.3 3,516,273 637,000 (415,706) (272,642) 290,544 (141,914) 3,613,555 Fiscal incentives Fixed 2.40% - 3,601 100,326 (98,667) (827) 853 - 5,286 9,112,478 2,773,833 (983,385) (638,627) 845,799 (142,279) 10,967,819 Foreign currency Bonds Fixed / FX USD and EUR 4.91% 11.0 15,544,012 - (2,416,162) (793,711) 724,476 (1,156,325) 11,902,290 Export credit facility Fixed / LIBOR / FX USD 7.10% (3.43% on 12.31.21) 0.2 311,385 - (170,051) (7,119) 7,609 (8,937) 132,887 Advances for foreign exchange rate contracts Fixed / FX USD - - 3,103 - (2,766) - (53) (284) - Working capital Fixed / FX TRY and USD 16.83% (13.35% on 12.31.21) 0.7 485,052 618,780 (412,058) (78,844) 74,581 (173,507) 514,004 16,343,552 618,780 (3,001,037) (879,674) 806,613 (1,339,053) 12,549,181 25,456,030 3,392,613 (3,984,422) (1,518,301) 1,652,412 (1,481,332) 23,517,000 Current 3,203,068 3,879,874 Non-current 22,252,962 19,637,126 (1) Weighted average annual rate . (2) Weighted average maturity in years . The maturity schedule of the loans and borrowings is presented on note 23.1 On December 31, 2023 and on December 31, 2022 the Company did not have any financial covenant clauses related to its loans and borrowings agreements 15.1. Revolving credit facility With the purpose of maintaining a prudential and sustainable short term liquidity position, in line with the adoption of measures to extend its average debt maturity and reduce the cost of debt, on December 27, 2019 the Company retained from Banco do Brasil a revolving credit facility up to the limit of R$ 1,500,000 3 2 15.2. Guarantees Schedule of guarantees 12.31.23 12.31.22 Total loans and borrowings 20,095,548 23,517,000 Mortgage guarantees Related to tax incentives and other 6,604 5,286 On December 31, 2023, the amount of bank guarantees contracted by the Company was of R$ 207,006 447,736 1.64 1.92 15.3. Repurchase of senior notes During the year ended on December 31, 2023, the Company repurchased the following senior notes: 4.75% Senior Notes due in 2024 and 4.35% due in 2026. The result of the repurchases is set forth below Instrument Currency Maturity Notional repurchased Outstanding notional (1) (loan currency) (Reais) (2) (loan currency) (Reais) (3) BRF S.A. - BRFSBZ 4.75 USD 2024 295,363 1,521,887 - - BRF S.A. - BRFSBZ 4.35 USD 2026 200,000 984,580 299,282 1,448,914 (1) Outstanding notional after the tender offer. (2) Represented by the amount in the original loan currency, translated by the foreign exchange rate at the settlement date of the repurchase. (3) Represented by the amount in the original loan currency, translated by the foreign exchange rate at the settlement date 12.31.23. The Company paid the amount equivalent to R$ 2,515,194 46,768 2,175 9,034

Trade accounts payable

Trade accounts payable	12 Months Ended
	Dec. 31, 2023
Trade Accounts Payable
Trade accounts payable	Trade accounts payable Schedule of trade accounts payable 12.31.23 12.31.22 Trade accounts payable Domestic market Third parties 10,575,915 11,595,543 Related parties 21,482 26,970 Foreign market Third parties 2,157,491 2,723,797 Related parties 3,663 42 12,758,551 14,346,352 (-) Adjustment to present value (166,123) (210,128) 12,592,428 14,136,224 Current 12,592,006 14,128,765 Non-current 422 7,459 The Company has agreements with several financial institutions that allow the suppliers to anticipate their receivables and, therefore, transfer the right to receive invoices with financial institutions (“Supply Chain Finance” “Program” The Program can generate benefits in the commercial relations of BRF and its suppliers, such as preference and priority of supply in case of restricted supply, better commercial conditions, among others, without modification to the commercial essence of the transaction. Invoices included in the Program are paid according to the same price and term conditions negotiated with its suppliers, without incurring any charge to the Company, so that there are no changes in commercial conditions after negotiation and invoicing of goods or services. Invoices included in the Supply Chain Finance were R$ 4,941,716 5,794,841 The Company measures and record the adjustment to present value for all its commercial operations carried out in installments, specifying financial and operational components. As from 2023, including the December 31, 2022 comparative in the amount of R$ 1,393,137

Leases

Leases	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Leases	Leases The Company is lessee in several lease agreements for forest lands, offices, distribution centers, outgrowers, vehicles, among others. Some contracts have a renewal option for an additional period at the end of the agreement, established by contractual amendments. Automatic renewals or renewals for undetermined periods are not allowed The contract clauses mentioned, with respect to renewal, readjustment and purchase option, are contracted according to market practices. In addition, there are no clauses of contingent payments or restrictions on dividends distribution, payments of interest on shareholders’ equity or obtaining debt 17.1. Right-of-use assets The right-of-use assets as set forth below are part of the balances of property, plant and equipment and intangible assets (notes 13 and 14 Schedule of right-of-use assets Average rate (1) 12.31.22 Additions Disposals Transfer Monetary correction by Hyperinflation Exchange rate variation 12.31.23 Cost Land 139,740 9,330 (11,883) - 1,286 (8,401) 130,072 Buildings, facilities and improvements 4,031,143 1,031,073 (675,341) (27,655) 12,940 (26,825) 4,345,335 Machinery and equipment 47,688 241,292 (18,148) 27,655 575 (514) 298,548 Vehicles 602,116 138,388 (294,854) - 4,992 (28,084) 422,558 Software 12,303 - (12,303) - - - - 4,832,990 1,420,083 (1,012,529) - 19,793 (63,824) 5,196,513 Depreciation Land 7.37 (44,006) (10,680) 11,405 - 277 1,554 (41,450) Buildings, facilities and improvements 13.56 (1,784,777) (574,800) 597,221 15,686 (3,786) 14,260 (1,736,196) Machinery and equipment 19.40 (27,283) (52,424) 14,795 (15,686) (1,957) 605 (81,950) Vehicles 35.27 (346,907) (179,841) 289,744 - (7,879) 17,973 (226,910) Software - (10,814) (1,487) 12,301 - - - - (2,213,787) (819,232) 925,466 - (13,345) 34,392 (2,086,506) 2,619,203 600,851 (87,063) - 6,448 (29,432) 3,110,007 (1) Weighted average annual rate . Average rate (1) 12.31.21 Additions Disposals Monetary correction by hyperinflation Exchange rate variation 12.31.22 Cost Land 145,394 732 (2,489) 3,534 (7,431) 139,740 Buildings 3,223,625 927,818 (116,707) 18,933 (22,526) 4,031,143 Machinery and equipment 117,412 4,086 (74,193) 815 (432) 47,688 Vehicles 369,979 246,075 (5,477) 6,279 (14,740) 602,116 Software 79,731 - (67,428) - - 12,303 3,936,141 1,178,711 (266,294) 29,561 (45,129) 4,832,990 Depreciation Land 8.95 (36,439) (12,334) 2,401 1,090 1,276 (44,006) Buildings 5.16 (1,383,968) (510,875) 104,540 (10,225) 15,751 (1,784,777) Machinery and equipment 25.60 (73,385) (27,726) 74,111 (475) 192 (27,283) Vehicles 23.19 (189,817) (161,992) 4,383 (5,496) 6,015 (346,907) Software 76.58 (61,193) (3,998) 54,377 - - (10,814) (1,744,802) (716,925) 239,812 (15,106) 23,234 (2,213,787) 2,191,339 461,786 (26,482) 14,455 (21,895) 2,619,203 (1) Weighted average annual rate . 17.2. Lease liabilities Schedule of lease liabilities Weighted average WAM (1) 12.31.22 Additions Payments Interest paid Interest accrued Disposals Exchange rate variation 12.31.23 Land - - 112,476 9,330 (6,844) (9,404) 9,404 (1,792) (6,475) 106,695 Buildings, facilities and improvements - - 2,634,074 1,031,073 (530,779) (142,245) 268,659 (77,896) (8,024) 3,174,862 Machinery and equipment - - 22,565 241,292 (34,756) (28,660) 28,660 (3,533) (296) 225,272 Vehicles - - 274,215 138,388 (168,473) (16,677) 16,677 (16,841) (12,271) 215,018 Software - - 1,604 - (1,604) (45) 45 - - - 7.5 7.6 3,044,934 1,420,083 (742,456) (197,031) 323,445 (100,062) (27,066) 3,721,847 Current 676,864 944,326 Non-current 2,368,070 2,777,521 (1) Weighted average maturity in years . Weighted average WAM (1) 12.31.21 Additions Payments Interest paid Interest accrued Disposals Exchange rate variation 12.31.22 Land - - 126,293 732 (7,709) (9,653) 9,653 (166) (6,674) 112,476 Buildings - - 2,095,375 935,916 (458,434) (102,740) 191,431 (19,395) (8,079) 2,634,074 Machinery and equipment - - 45,218 4,086 (25,609) (2,709) 2,709 (10) (1,120) 22,565 Vehicles - - 192,694 246,075 (153,992) (15,830) 15,830 (1,362) (9,200) 274,215 Software - - 19,666 - (4,102) (249) 249 (13,960) - 1,604 7.2 7.3 2,479,246 1,186,809 (649,846) (131,181) 219,872 (34,893) (25,073) 3,044,934 Current 471,956 676,864 Non-current 2,007,290 2,368,070 (1) Weighted average maturity in years . 17.3. Lease liabilities maturity schedule The maturity schedule of the minimum required future payments is presented below Schedule of Lease liabilities maturity 12.31.23 Current 944,326 Non-current 2,777,521 2025 686,951 2026 510,645 2027 425,753 2028 285,951 2029 onwards 868,221 3,721,847 17.4. Amounts recognized in the statement of income The amounts directly recognized in the statement of income presented below relate to items not capitalized, including: low-value assets, short-term leases and leases with variable payments Schedule of amounts recognized in the statement of income 12.31.23 12.31.22 12.31.21 Variable payments not included in the lease liabilities 186,146 217,498 282,732 Expenses related to short-term leases 97,511 124,451 171,733 Expenses related to low-value assets 26,454 13,469 4,681 Amounts recognized in the statement of income 310,111 355,418 459,146

Share-based payment

Share-based payment	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Share-based payment	Share-based payment The Company grants to its eligible employees, restricted stocks, ruled by plans approved at the General Shareholder’s Meeting, with the purpose of: (i) stimulating the expansion, success and achievement of the Company’s social objectives; (ii) aligning the interests of the Company’s shareholders with those of the eligible employees; and (iii) enabling the Company and its subsidiaries to attract and retain the employees. The limit of grants is 2.5% of the common, registered, book-entry shares with no par value, representative of the Company’s total capital stock. Annually, or whenever it deems appropriate, the Board of Directors approves the grant of restricted stocks, electing the beneficiaries in favor of which the Company will transfer the restricted stocks, establishing the terms, quantities and conditions of acquisition of rights related to restricted stocks. The vesting is conditional to the: (i) continuity of the employment relationship with the Company for three years after the grant date; (ii) achievement of a minimum shareholder return defined by the Board of Directors in the granting agreements and measured at the end of the vesting period; or (iii) any other conditions determined by the Board of Directors in each grant. The breakdown of the outstanding shares granted is set forth as follows Schedule of breakdown of the outstanding shares granted Date Quantity Grant (1) Grant Vesting date Shares granted Outstanding shares Fair value of the shares 07/01/21 07/01/24 2,883,737 368,287 28.58 07/01/22 07/01/25 4,703,472 2,056,022 14.11 06/01/23 06/01/26 4,726,960 4,726,960 7.38 07/01/23 07/01/26 2,108,504 2,082,859 8.98 14,422,673 9,234,128 (1) Amounts expressed in Brazilian Reais . The rollforward of the granted options and shares for the year ended on December 31, 2023, is presented as follows Schedule of roll forward granted options Outstanding stocks as of December 31, 2021 5,395,519 Granted Restricted stocks - July 2022 4,703,472 Exercised / Delivered: Restricted stocks – grant of June, 2021 (189,285) Restricted stocks – grant of June, 2020 (317,386) Restricted stocks – grant of July, 2019 (83,175) Restricted stocks – grant of June, 2019 (107,309) Forfeiture (1) : Restricted stocks – grant of July, 2022 (947,335) Restricted stocks – grant of July, 2021 (1,554,424) Restricted stocks – grant of June, 2020 (1,425,333) Restricted stocks – grant of September, 2019 (22,867) Restricted stocks - grant of July, 2019 (237,142) Restricted stocks – grant of June, 2019 (82,203) Outstanding stocks as of December 31, 2022 5,132,532 Granted Restricted stocks - July 2023 2,108,504 Restricted stocks - June 2023 4,726,960 Exercised / Delivered: Restricted stocks – grant of July, 2022 (282,887) Restricted stocks – grant of July, 2021 (106,713) Restricted stocks – grant of June, 2020 (149,618) Forfeiture (1) : Restricted stocks – grant of July, 2023 (25,645) Restricted stocks – grant of July, 2022 (1,417,225) Restricted stocks – grant of July, 2021 (463,260) Restricted stocks – grant of June, 2020 (288,520) Outstanding stocks as of December 31, 2023 9,234,128 (1) The forfeitures are related to the resignation of eligible executive before the end of the vesting period. The Company has registered under shareholders’ equity, the fair value of share-based compensation plans in the amount of R$ 203,374 195,655 19,821 15,584 38,499 29,390

Employees benefits

Employees benefits	12 Months Ended
	Dec. 31, 2023
Employees Benefits
Employees benefits	Employees benefits 19.1. Supplementary pension plans The Company is the sponsor of the following pension plans for its employees and executives: i) Plan II – Variable Contribution with Defined Benefit option – closed for admissions; ii) Plan III – Defined Contribution – open for admissions; and iii) FAF Plan – Defined Benefit - closed for admissions. These plans are managed by BRF Previdência, a closed supplementary pension entity, of non-economic and non-profit nature, and through its Deliberative Board, is responsible for defining pension objectives and policies, as well as establishing fundamental guidelines aa well as organization, operation and management rules. The Deliberative Board is composed of representatives from the sponsor and participants, in the proportion of 2/3 and 1/3 respectively. 19.1.1. Defined benefit plans The Plan II is a variable contribution plan structured as defined contribution during the accumulation of mathematic provisions and at the benefit grant date the beneficiary may choose to convert the accumulated balance in a lifetime monthly income (defined benefit). The main related actuarial risks are (i) survival rates above the mortality tables and (ii) actual return on equity below the actual discount rate. The FAF (Fundação Attílio Francisco Xavier Fontana) Plan aims to complement the benefit paid by the Brazilian Social Security (“INSS – income of the participant and the amounts vary according to the type of the retirement and other criteria defined by the plan. The main actuarial risks related are: (i) survival rates above the mortality tables, (ii) turnover lower than expected, (iii) salary growth higher than expected, (iv) actual return on equity below the actual discount rate, (v) changes to the rules of social security, and (vi) actual family composition of the retired employee or executive different than the established assumption. The actuarial calculations of the plans managed by BRF Previdência are prepared annually by independent specialists and reviewed by Management, according to the rules in force. In the case of a deficit in the plans results, in amounts higher than those defined by legislation, the sponsor, the participants and the beneficiaries, must support the plan according to the proportion of their contributions. The economic benefit presented as an asset considers only the portion of the surplus that is actually recoverable. The recovery of the surplus on the plans is through reductions in future contributions. 19.1.2. Defined contribution plan The Plan III is a defined contribution plan, in which the contributions are known and the benefit depends directly on the contributions made by participants and sponsors, on the contribution time and on the returns obtained through the investment of the contributions. The contributions made by the Company in the year ended December 31, 2023 amounted R$ 26,911 25,507 35,644 39,715 When the participants of the Plans II and III terminate the employment relationship with the sponsor, the unused balance of the contributions made by the sponsor forms a surplus fund that may be used to compensate future contributions of the sponsor. 19.1.3. Rollforward of defined benefit and variable contribution The assets and actuarial liabilities, as well as the movement of the related rights and obligations are presented below: Schedule of assets and actuarial liabilities FAF Plan II 12.31.23 12.31.22 12.31.23 12.31.22 Composition of actuarial assets and liabilities Present value of actuarial liabilities 3,348,786 3,121,348 21,789 20,822 Fair value of assets (3,647,431) (3,603,611) (22,845) (22,745) (Surplus) Deficit (298,645) (482,263) (1,056) (1,923) Irrecoverable surplus - (asset ceiling) 298,645 482,263 1,056 1,923 Net actuarial (assets) liabilities - - - - Rollforward of irrecoverable surplus Beginning balance of irrecoverable surplus 482,263 207,230 1,923 - Interest on irrecoverable surplus 47,021 18,152 187 - Changes in irrecoverable surplus during the year (230,639) 256,881 (1,054) 1,923 Ending balance of irrecoverable surplus 298,645 482,263 1,056 1,923 Rollforward of present value of actuarial liabilities Beginning balance of the present value of liabilities 3,121,348 3,340,497 20,822 23,981 Interest on actuarial obligations 293,231 283,241 1,935 1,997 Current service cost 18,153 23,189 - - Benefit paid (233,865) (213,804) (1,947) (1,838) Actuarial losses - experience 81,782 (36,292) 460 (1,358) Actuarial (gains) losses - economic hypotheses 68,137 (242,957) 519 (1,414) Actuarial (gains) losses - demographic hypothesis - (32,526) - (546) Ending balance of actuarial liabilities 3,348,786 3,121,348 21,789 20,822 Rollforward of the fair value of the assets Beginning balance of the fair value of plan assets (3,603,611) (3,547,727) (22,745) (22,298) Interest income on assets plan (340,252) (301,394) (2,122) (1,851) Benefit paid 233,865 213,804 1,947 1,838 Return on assets higher (lower) than projection 62,567 31,706 75 (434) Ending Balance of the fair value of the assets (3,647,431) (3,603,611) (22,845) (22,745) Rollforward of comprehensive income Beginning balance 23,190 26,741 3,385 (2,485) Reversion to accumulated losses (23,190) (26,741) (3,385) 2,485 Actuarial gains (losses) (149,919) 311,776 (979) 2,772 Return on assets higher (lower) than projection (62,567) (31,705) (75) 434 Changes on irrecoverable surplus 230,639 (256,881) 1,054 179 Ending balance of comprehensive income 18,153 23,190 - 3,385 Costs recognized in statement of income Current service costs (18,153) (23,190) - - Interest on actuarial obligations (293,231) (283,241) (1,935) (1,997) Projected return on assets 340,252 301,394 2,122 1,851 Interest on irrecoverable surplus (47,021) (18,153) (187) - Costs recognized in statement of income (18,153) (23,190) - (146) Estimated costs for the next year Costs of defined benefit (19,226) (18,153) - - Estimated costs for the next year (19,226) (18,153) - - 19.1.4. Actuarial assumptions and demographic data The main actuarial assumptions and demographic data used in the actuarial calculations are presented below: Schedule of actuarial assumptions and demographic data FAF Plan II 12.31.23 12.31.22 12.31.23 12.31.22 Actuarial assumptions Economic hypothesis Discount rate 9.54 9.75 9.43 9.73 Inflation rate 3.50 3.50 3.50 3.50 Wage growth rate 4.60 4.60 N/A N/A Demographic hypothesis Mortality schedule AT-2000 Basic, by gender AT-2000 Basic, by gender AT-2000 Basic, by gender AT-2000 Basic, by gender Mortality schedule - Disabled CSO-58 CSO-58 CSO-58 CSO-58 Demographic data Number of active participants 5,314 5,669 - - Number of beneficiary participants assisted 7,972 7,884 51 51 19.1.5. The composition of the investment portfolios The composition of the investment portfolios is presented below: Schedule of composition of the investment portfolios FAF Plan II 12.31.23 12.31.22 12.31.23 12.31.22 Composition of the fund's portfolio Fixed income 2,607,913 71.5 2,385,591 66.2 20,629 90.3 19,969 87.8 Variable income 339,211 9.3 421,622 11.7 937 4.1 1,115 4.9 Real estate 368,391 10.1 342,343 9.5 23 0.1 23 0.1 Other 331,916 9.1 454,055 12.6 1,256 5.5 1,638 7.2 3,647,431 100.0 3,603,611 100.0 22,845 100.0 22,745 100.0 % of nominal return on assets 9.44 8.50 9.33 8.30 19.1.6. Expected benefit payments and average term of payments The following amounts represent the expected benefit payments for future periods and the average duration of the plan’s obligations: Schedule of amounts represent the expected benefit payments for future periods and the average duration of the plan’s obligations FAF Plan II 2024 240,517 1,954 2025 239,946 1,935 2026 239,731 1,914 2027 240,288 1,888 2028 239,854 1,859 2029 to 2033 1,223,676 8,698 Weighted average duration - in years 10.95 8.88 19.1.7. Sensitivity analysis of the defined benefit plan - FAF The quantitative sensitivity analysis regarding the relevant assumptions of defined benefit plan – Schedule of quantitative sensitivity analysis regarding the relevant assumptions of defined benefit plan FAF Assumptions utilized Variation of (+1%) Variation of (-1%) Relevant assumptions Average rate Actuarial liabilities Average rate Actuarial liabilities Benefit plan - FAF Discount rate 9.54 10.54 3,031,526 8.54 3,729,735 Wage growth rate (1) 1.06 2.06 3,373,686 0.06 3,322,461 (1) 19.2. Employee benefits: description and characteristics of benefits and associated risks Schedule of employee benefits Liabilities 12.31.23 12.31.22 Medical assistance 66,245 119,729 F.G.T.S. Penalty (1) 70,535 60,657 Award for length of service 125,991 112,225 Other 278,050 228,701 540,821 521,312 Current 86,423 64,367 Non-current 454,398 456,945 (1) FGTS – Government Severance Indemnity Fund for Employees The Company has the policy to offer the following post-employment and other employee benefits plans in addition to the pension plans, which are measured by actuarial calculation and recognized in the financial statement: 19.2.1. The Company offers a medical plan with fixed contribution to the retired employees according to the Law No. 9,656/98. It is ensured to the retired employee that has contributed to the health plan during the employment relationship for at least 10 years, the right of maintenance as beneficiary, on the same conditions of coverage existing when the employment contract was in force. The main related actuarial risks are (i) survival rates above the mortality tables, (ii) turnover lower than expected and (iii) medical costs growth higher than expected. 19.2.2. As settled by the Regional Labor Court (“TRT”) on April 20, 2007, retirement does not affect the employment contract between the Company and its employees. However, when the employee is retired through INSS and is dismissed from the Company, the Company may, in certain cases, enter into a mutual agreement granting the payment of the benefit equivalent to the 20% penalty on the F.G.T.S. balance. The main related actuarial risks are: (i) survival rates above the mortality tables, (ii) turnover lower than expected and (iii) salary growth higher than expected. 19.2.3. The Company has the policy to reward active employees that attain at least 10 years of services rendered and subsequently every 5 years, with an additional remuneration. The main related actuarial risks rare, (i) turnover lower than expected, (ii) salary growth higher than expected and (iii) survival rates above the mortality tables. 19.2.4. i. Retirement compensation On retirement, employees with more than 8 years of services rendered to the Company are eligible for additional compensation. The main actuarial related risks are (i) turnover lower than expected, (ii) salary growth higher than expected and (iii) survival rates above the mortality tables. ii. Life insurance The Company offers life insurance benefits to the employees who, at the time of their termination, are retired and during the employment contract opted for the insurance, with the period of benefit varying from 2 to 3 years. The main related actuarial risks are (i) survival rates above the mortality tables, (ii) turnover lower than expected and (iii) salary growth higher than expected. 19.2.5. The Company has a liability recorded for defined benefit plans to certain subsidiaries located in Turkey, Saudi Arabia, Qatar, United Arab Emirates, Oman and Kuwait, related to end of service payments when certain conditions are met, which varies based on the labor laws for each country. The main related actuarial risks are: (i) survival rates above the mortality tables, (ii) turnover lower than expected and (iii) salary growth higher than expected. 19.2.6. The rollforward of actuarial liabilities related to other benefits, which was prepared based on actuarial report reviewed by the Management, are as follows: Schedule of actuarial liabilities related to other benefits Medical plan F.G.T.S. penalty Award for length of service Other (1) 12.31.23 12.31.22 12.31.23 12.31.22 12.31.23 12.31.22 12.31.23 12.31.22 Composition of actuarial liabilities Present value of actuarial liabilities 66,245 119,729 70,535 60,657 125,991 112,225 278,050 228,700 Net actuarial liabilities 66,245 119,729 70,535 60,657 125,991 112,225 278,050 228,700 Rollforward of present value of actuarial liabilities Beginning balance of present value of actuarial liabilities 119,729 195,345 60,657 53,881 112,225 98,474 228,700 203,202 Interest on actuarial liabilities 11,434 16,805 5,052 4,071 10,104 7,997 16,947 15,388 Current service costs 508 678 2,669 2,480 5,707 5,221 22,123 22,804 Past service costs - - - - - - 3,326 - Benefits paid directly by the Company (4,562) (8,811) (4,937) (11,482) (16,201) (14,542) (44,141) (26,633) Business combination - - - - - - - - Actuarial (gains) losses - experience (62,276) (55,928) 5,938 13,589 12,745 17,357 103,847 15,764 Actuarial (gains) losses - demographic hypothesis - (12,325) - 2,237 - 1,935 (6,504) 1,623 Actuarial (gains) losses - economic hypothesis 1,412 (16,035) 1,156 (4,119) 1,411 (4,217) (6,747) 19,775 Actuarial (gains) losses - exchange variation - - - - - - (39,501) (23,223) Ending balance of liabilities 66,245 119,729 70,535 60,657 125,991 112,225 278,050 228,700 Rollforward of the fair value of the assets Benefits paid directly by the Company 4,562 8,811 4,937 11,482 16,201 14,542 44,141 26,633 Contributions of the sponsor (4,562) (8,811) (4,937) (11,482) (16,201) (14,542) (44,141) (26,633) Ending Balance of the fair value of the assets - - - - - - - - Rollforward of comprehensive income Beginning balance 49,568 (34,720) (5,071) 6,636 - - (84,008) (84,050) Actuarial gains (losses) 60,864 84,288 (7,094) (11,707) - - (90,596) (37,162) Exchange variation - - - - - - 40,331 37,204 Ending balance of comprehensive income 110,432 49,568 (12,165) (5,071) - - (134,273) (84,008) Costs recognized in statement of income Interest on actuarial liabilities (11,434) (16,805) (5,052) (4,071) (10,104) (7,997) (16,947) (15,388) Current service costs (508) (678) (2,669) (2,480) (5,707) (5,221) (22,123) (22,804) Past service costs - - - - - (3,326) - Immediate recognition of reduction - - - - (14,156) (15,075) - - Cost recognized in statement of income (11,942) (17,483) (7,721) (6,551) (29,967) (28,293) (42,396) (38,192) Estimated costs for the next year Current service costs (19) (508) (3,021) (2,669) (6,146) (5,707) (30,317) (22,804) Interest on actuarial liabilities (6,268) (11,434) (5,669) (5,052) (10,893) (10,104) (35,728) (15,388) Estimated costs for the next year (6,287) (11,942) (8,690) (7,721) (17,039) (15,811) (66,045) (38,192) (1) Considers the sum of the retirement compensation, life insurance benefits and compensation for time of service granted in certain subsidiaries of Company. 19.2.7. The main actuarial assumptions and demographic data used in the actuarial calculations are summarized below: Schedule of main actuarial assumptions and demographic data Medical plan F.G.T.S. penalty Other (1) Actuarial assumptions 12.31.23 12.31.22 12.31.23 12.31.22 12.31.23 12.31.22 Economic hypothesis Discount rate 9.61 9.73 9.42 9.66 13.77 8.71 Inflation rate 3.50 3.50 3.50 3.50 11.75 4.88 Medical inflation 6.60 6.60 N/A N/A N/A N/A Wage growth rate N/A N/A 3.50 3.50 8.34 4.88 F.G.T.S. balance growth N/A N/A 3.41 3.70 N/A N/A Demographic hypothesis Mortality schedule AT-2000 Basic by gender AT-2000 Basic by gender AT-2000 Basic by gender AT-2000 Basic by gender Disability entry schedule N/A N/A Vindas Álvaro's attenuated 30% Vindas Álvaro's attenuated 30% Schedule of turnover - BRF's historical 2023 2022 2023 2022 Demoraphic data Number of active participants 1,015 13,776 92,120 91,490 Number of assisted beneficiary participants 1,415 1,610 - - 19.2.8. The following amounts represent the expected benefit payments for future years (10 years), from the obligation of benefits granted and the average duration of the plan obligations: Schedule of future payments Payments Medical plan F.G.T.S. penalty Award for length of service Other Total 2024 2,016 20,718 20,704 42,985 86,423 2025 2,350 4,955 16,507 19,058 42,870 2026 2,773 5,652 16,355 20,007 44,787 2027 3,212 6,385 15,453 21,680 46,730 2028 3,603 6,237 18,939 22,861 51,640 2029 to 2033 25,324 41,929 86,808 221,431 375,492 Weighted average duration - in years 15.62 5.59 5.15 9.61 19.2.9. The Company prepared sensitivity analysis regarding the relevant assumptions of the plans as of December 31, 2023, as presented below: Schedule of sensitivity analysis post-employment plans Assumptions utilized (+) Variation (-) Variation Relevant assumptions Average (%) Actuarial liabilities Average (%) Actuarial liabilities Medical plan Discount rate 9.61 10.61 56,322 8.61 78,929 Medical inflation 6.60 7.60 78,902 5.60 56,260 Award for length of service Discount rate 9.42 10.42 120,327 8.42 132,249 Turnover Historical +3 107,233 - 3 151,251 F.G.T.S. penalty Discount rate 9.42 10.42 67,125 8.42 74,375 Wage growth rate 3.50 4.50 71,226 2.50 69,899 Turnover Historical +3 59,720 - 3 86,071

Provision for tax, civil and la

Provision for tax, civil and labor risks	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Provision for tax, civil and labor risks	Provision for tax, civil and labor risks The Company and its subsidiaries are involved in certain legal matters arising in the normal course of business, which include tax, social security, labor, civil, environmental, administrative and other processes. Company’s Management believes that, based on the elements existing at the base date of these financial statements, the provision for tax, labor, civil, environmental, administrative and other risks, is sufficient to cover eventual losses with administrative and legal proceedings, as set forth below. The rollforward of the provisions for tax, labor, civil, environmental, administrative and other risks, classified as with probable loss, and contingent liabilities is presented below: Schedule of provisions for tax Tax Labor Civil and other Contingent liabilities (1) Total 12.31.23 12.31.22 12.31.23 12.31.22 12.31.23 12.31.22 12.31.23 12.31.22 12.31.23 12.31.22 Beginning balance 399,675 400,101 526,710 628,767 358,304 357,013 130,848 131,751 1,415,537 1,517,632 Additions 100,454 116,269 359,512 408,903 55,734 59,302 - - 515,700 584,474 Reversals (66,405) (86,165) (240,152) (332,819) (48,480) (67,826) (38,016) (903) (393,053) (487,713) Payments (164,104) (75,249) (270,771) (311,047) (43,045) (41,064) - - (477,920) (427,360) Interest 52,426 44,714 62,135 133,987 30,128 50,911 - - 144,689 229,612 Exchange rate variation (51) 5 (1,505) (1,081) (227) (32) - - (1,783) (1,108) Ending balance 321,995 399,675 435,929 526,710 352,414 358,304 92,832 130,848 1,203,170 1,415,537 Current 720,187 867,294 Non-current 482,983 548,243 (1) Contingent liabilities recognized at fair value as of the acquisition date, arising from the business combination with Sadia, Hercosul and Mogiana. 20.1. Contingencies with probable losses 20.1.1. The tax contingencies classified as probable losses relate to the following main legal proceedings: ICMS : 87,661 64,088 PIS and COFINS: 131,271 157,121 Other tax contingencies: 103,063 178,466 20.1.2. The Company is defendant in several labor claims either filed by individuals or by the Public Prosecutors Office, mainly related to overtime, thermal rest, unhealthy environment, occupational accidents, among others. None of these claims is individually significant. The Company recorded a provision based on past history of payments, statistical models and on prognosis of loss. 20.1.3. Civil and other (environmental, administrative, regulatory, real estate, intellectual property, etc.) contingencies are mainly related to litigations containing allegations of contractual breaches and noncompliance of legal obligations of several natures as disputes arising from contracts in general, intellectual property disputes, regulatory issues, environmental and real state, consumer relations, among others. The claims are mostly for compensation of losses and damages, application of penalties and compliance with obligations to do or not to do. None of these claims is individually significant. 20.2. Contingencies with possible losses The Company is involved in contingencies for which losses are possible, in accordance with the assessment prepared by Management with support from legal advisors. On December 31, 2023, the total amount of contingencies classified as possible was R$ 18,627,512 15,343,060 92,832 130,848 20.2.1. The tax contingencies for which losses have been assessed as possible amounted to R$ 16,082,532 13,247,512 PIS and COFINS: The Company discusses alleged differences charged under PIS/COFINS on (i) sales of seasoned meats, pasta and pies; (ii) presumed ICMS credits; (iii) disallowances of presumed credits from agro-industrial activities; (iv) credit disallowance on freight on transfer; (v) disallowances of credits for various inputs and services in view of the restriction by the Receita Federal do Brasil (“RFB”) on the concept of inputs; extemporaneous and other credits, totaling R$8,740,838 (R$7,055,855 on December 31, 2022). ICMS: The Company is involved in disputes processes totaling R$4,042,445 (R$3,163,037 as of December 31, 2022) related to: (i) non-acceptance of ICMS credits in interstate sales from states that unilaterally granted fiscal benefits without the approval of the National Finance Policy Council (“CONFAZ”), the so-called “guerra fiscal” in the amount of R$17,464 (R$24,370 as of December 31, 2022); (ii) lack of evidence of exports in the amount of R$67,766 (R$77,163 as of December 31, 2022); (iii) infraction notices from State of Rio de Janeiro, for the period from 2014 to 2018, related to the supposed non-compliance of Agreement Terms (“TARE”) regarding tax benefits, in the amount of R$680,058 (R$621,261 as of December 31, 2022); (iv) Public Civil Action in Rio de Janeiro due do the use of tax benefits, in the amount of R$306,060 (R$276,521 as of December 31, 2022); (v) infraction notice about ICMS in Goiás relating to the disallowance of ICMS credit for the acquisition of inputs as the Tax Authorities understand that the Company made outflows subject to non-incidence, in the amount of R$210,876 (R$190,198 as of December 31, 2022); and (vi) R$2,760,221 (R$1,973,524 on December 31, 2022) related to other claims, highlighting the debts related to (a) supposed differences in tax substitution in the amount of R$673,579; (b) disallowance of presumed ICMS credit arising from tax benefit provided for in PRODEPE due to alleged non-compliance with ancillary obligations in the amount of R$309,704; (c) disallowance of presumed credit on transfers as the Tax Authorities understand that the PRODEIC benefit only applies to sales transactions in the amount of R$220,523; (d) disallowance of ICMS credit on entries for transfer of goods intended for commercialization on the grounds that the calculation basis used would have been higher than the production cost defined in complementary law 87/96 (art. 13, § 4) in the amount of R$239,020 and (e) disallowance of ICMS credit on intermediate materials that the Tax Authorities classified as use and consumption in the amount of R$ 273,644. Income Tax and Social Contribution (IRPJ and CSLL): 1,468,810 1,408,391 Profits earned abroad: 837,060 779,018 IPI: The Company disputes administratively and judicially the denial of compensation of presumed IPI credits resulting from purchases of duty-free goods and secondary items. Such discussed cases totaled the amount of R$ 168,212 (R$187,371 as of December 31, 2022). Social security taxes: The Company disputes cases related to the charges of social security on payroll, employees profit sharing, GILRAT additional for special retirement financing, SAT/RAT, as well as other cases, in a total amount of R$ 671,699 (R$482,687 as of December 31, 2022). Other contingencies: The Company disputes cases related to the isolated fine for alleged non-compliance with ancillary obligations, customs fine on importation, alleged lack of proof of drawback, disallowance of reinstatement credit, and alleged differences in property tax, fees and services tax totaling R$153,469 (R$171,153 as of December 31, 2022). 20.2.2. On December 31, 2023 the labor contingencies assessed as possible loss totaled R$ 304,133 257,365 20.2.3. Civil and other (environmental, administrative, regulatory, real estate, intellectual property, etc.) contingencies for which losses were assessed as possible totaled R$ 2,240,847 1,838,183

Equity

Equity	12 Months Ended
	Dec. 31, 2023
Equity
Equity	Equity 21.1. Capital Stock On July 3 rd 1,325,000,000 1,825,000,000 On July 13, 2023 the Company's Board of Directors approved: (a) the issuance of 600,000,000 9.00 5,400,000 600,000 4,800,000 86,759 On December 31, 2023, the subscribed and paid capital of the Company was R$ 13,653,418 1,682,473,246 304,262 21.1.1. Breakdown of capital stock by nature The shareholding position of the shareholders holding more than 5% of the voting stock, management and members of the Board of Directors is presented below: Schedule of breakdown of capital stock by nature 12.31.23 12.31.22 Shareholders Quantity % Quantity % Major shareholders Marfrig Global Foods S.A. 842,165,702 50.06 360,133,580 33.27 Salic 180,000,000 10.70 - - Kapitalo Investimentos Ltda. 107,982,757 6.42 55,730,079 5.15 Caixa de Previd. dos Func. do Banco do Brasil 103,328,121 6.14 67,560,738 6.24 Management Board of Directors 518,900 0.03 518,900 0.05 Executives 626,458 0.04 655,163 0.06 Fiscal Council 32,700 0.00 3,407 0.00 Treasury shares 3,817,179 0.23 4,356,397 0.40 Other 444,001,429 26.38 593,514,982 54.83 1,682,473,246 100.00 1,082,473,246 100.00 21.1.2. Rollforward of outstanding shares Outstanding shares are determined by the number of common shares reduced by the number of shares held in treasury. Schedule of roll forward of outstanding shares Quantity of outstanding of shares 12.31.23 12.31.22 Beginning balance 1,078,116,849 807,419,692 Issue of shares on 07.13.23 and 02.01.22 600,000,000 270,000,000 Delivery of restricted shares 539,218 697,157 Ending balance 1,678,656,067 1,078,116,849 21.2. Capital The capital reserves contemplate the balances related with results on the sale, issue and exchange of stocks, in compatibility with the Law 6.404/1976 ( “Lei das S.A” Schedule of capital reserve and other equity transactions 12.31.23 12.31.22 Capital reserves 2,763,364 2,338,476 Other equity transactions (70,106) (77,825) Share-based payments 203,374 195,655 Acquisition of non-controlling interest (273,260) (273,260) Capital transactions with controlled entities (220) (220) 21.3. Absorption of accumulated losses On December 31, 2023 the Company offset accumulated losses with capital reserves, as provided in Law 6.404/1976 (“Lei das S.A”) – Brazilian Corporate Law in the amount of R$ 4,375,112 21.4. Treasury The Company has 3,817,179 25.19 52,715 Schedule of treasury shares Quantity of outstanding of shares 12.31.23 12.31.22 Shares at the beggining of the year 4,356,397 5,053,554 Delivery of restricted shares (539,218) (697,157) Shares at the end of the year 3,817,179 4,356,397 On December 7, 2023 the Company's Board of Directors approved the creation of a new program for the acquisition of shares issued by the Company up to the limit of 14,000,000 14,000,000 14.01 196,137

Earnings (loss) per share

Earnings (loss) per share	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Earnings (loss) per share	Earnings (loss) per share Schedule of earning loss per share Continued operations 12.31.23 12.31.22 Basic numerator Net loss for the period attributable to controlling shareholders (2,028,559) (3,115,455) Basic denominator Weighted average number of outstanding shares - basic 1,360,268,402 1,052,606,000 Net loss per share basic - R$ (1.49) (2.96) Diluted denominator Weighted average number of outstanding shares - diluted (1) 1,360,268,402 1,052,606,000 Net loss per share diluted - R$ (1.49) (2.96) (1) Shares linked to share-based payment plans have an anti-dilutive effect in the years. Discontinued operations 12.31.23 12.31.22 Basic numerator Net loss for the year attributable to controlling shareholders - (50,948) Basic denominator Weighted average number of outstanding shares - basic 1,360,268,402 1,052,606,000 Net loss per share basic - R$ - (0.05) Diluted denominator Weighted average number of outstanding shares - diluted (1) 1,360,268,402 1,052,606,000 Net loss per share diluted - R$ - (0.05) (1) Shares linked to share-based payment plans have an anti-dilutive effect in the years. Continued and discontinued operations 12.31.23 12.31.22 Basic numerator Net loss for the period attributable to controlling shareholders (2,028,559) (3,166,403) Basic denominator Weighted average number of outstanding shares - basic 1,360,268,402 1,052,606,000 Net earnings (loss) per share basic - R$ (1.49) (3.01) Diluted denominator Weighted average number of outstanding shares - diluted (1) 1,360,268,402 1,052,606,000 Net loss per share diluted - R$ (1.49) (3.01) (1) Shares linked to share-based payment plans have an anti-dilutive effect in the years.

Financial instruments and risk

Financial instruments and risk management	12 Months Ended
	Dec. 31, 2023
Financial Instruments And Risk Management
Financial instruments and risk management	Financial instruments and risk management 23.1. Overview In the ordinary course of business, the Company is exposed to credit, liquidity and market risks, which are actively managed in compliance with the Financial Risk Management Policy (“Risk Policy”) and internal guidelines and strategic documents subject to such policy. The Risk Policy was approved by the Board of Directors on December 7, 2023, valid for one year and is available at the Company’s website The Company’s risk management strategy, guided by the Risk Policy, has as main objectives: » To protect the Company’s operating and financial results, as well as its equity from adverse changes in the market prices, particularly commodities, foreign exchange and interests ; » To protect the Company against counterparty risks in existing financial operations as well as to establish guidelines for sustaining the necessary liquidity to fulfil its financial commitments ; » To protect the cash of Company against price volatilities, adverse conditions in the markets in which the Company acts and adverse conditions in its production chain . The Risk Policy defines the governance of the bodies responsible for the execution, tracking and approval of the risk management strategies, as well as the limits and instruments that can be used Additionally, the Management of the Company approved the following policies on November 10, 2021, which are available at the Company’s website » Financial Policy, which aims to: (i) establish guidelines for the management of the Company's financial debt and capital structure; and (ii) guide the Company's decision-making in connection with cash management (financial investments ). » Profit Allocation Policy, which aims to establish the practices adopted by the Company regarding the allocation of its profits, providing, among others, the periodicity of payment of dividends and the baseline used to establish the respective amount . The ideal capital structure definition at BRF is essentially associated with (i) strong cash position as a tolerance factor for liquidity shocks, which includes minimum cash analysis; (ii) net indebtedness; and (iii) minimization of the capital opportunity cost On December 31, 2023, the non-current gross debt, as presented below, represented 87.65% (83.75% as of December 31, 2022) of the total gross debt, which has an average term higher than eight years The Company monitors the gross debt and net debt as set forth below Schedule of monitors the gross debt and net debt 12.31.23 12.31.22 Current Non-current Total Total Foreign currency loans and borrowings (1,521,567) (9,571,818) (11,093,385) (12,549,181) Local currency loans and borrowings (930,271) (8,071,892) (9,002,163) (10,967,819) Derivative financial instruments, net 32,282 470,011 502,293 (126,019) Gross debt (2,419,556) (17,173,699) (19,593,255) (23,643,019) Cash and cash equivalents 9,264,664 - 9,264,664 8,130,929 Marketable securities 447,878 319,995 767,873 824,775 Restricted cash 13,814 72,395 86,209 89,717 9,726,356 392,390 10,118,746 9,045,421 Net debt 7,306,800 (16,781,309) (9,474,509) (14,597,598) Summarized financial position of derivative financial instruments, that aim to protect the risks described below Schedule of financial position of derivative financial instruments Note 12.31.23 12.31.22 Assets Designated as hedge accounting Foreign exchange risk on operating income 23.2.1 ii) 103,558 8,726 Commodities price risk 23.2.2 5,510 108,966 Interest rate risk 23.2.3 529,830 9,517 Not designated as hedge accounting Foreign exchange risk on statement of financial position 23.2.1 i) 154 3,939 639,052 131,148 Current assets 109,222 120,865 Non-current assets 529,830 10,283 Liabilities Designated as hedge accounting Foreign exchange risk on statement of financial position 23.2.1 i) (52,149) (84,633) Foreign exchange risk on operating income 23.2.1 ii) (7,600) (17,551) Commodities price risk 23.2.2 (14,363) (26,730) Interest rate risk 23.2.3 - (122,002) Not designated as hedge accounting Foreign exchange risk on statement of financial position 23.2.1 i) (62,647) (6,251) (136,759) (257,167) Current liabilities (76,940) (82,468) Non-current liabilities (59,819) (174,699) Position of derivative financial instruments - net 502,293 (126,019) The table below summarizes the significant commitments and contractual obligations that may impact the Company’s liquidity Schedule of significant commitments and contractual obligations 12.31.23 Book Contractual cash flow 2024 2025 2026 2027 2028 2029 onwards Non derivative financial liabilities Loans and borrowings 20,095,548 29,239,484 3,360,512 2,381,197 3,865,863 3,784,178 1,507,940 14,339,794 Principal 19,856,354 2,073,011 1,355,195 2,929,729 2,984,936 939,150 9,574,333 Interest 9,383,130 1,287,501 1,026,002 936,134 799,242 568,790 4,765,461 Trade accounts payable 12,592,428 12,758,551 12,757,347 175 1,029 - - - Lease liabilities 3,721,847 4,661,489 1,009,012 784,287 622,935 554,953 398,258 1,292,044 Derivative financial liabilities Financial instruments designated hedge accounting for protection of: Foreign exchange risk 59,749 59,749 59,749 - - - - - Commodities price risk 14,363 14,363 14,363 - - - - - Financial instruments not designated as hedge accounting for protection of: Foreign exchange risk 62,647 18,732 - - - 18,732 - - The Company does not expect that the cash outflows to fulfill the obligations shown above will be significantly anticipated by factors unrelated to its best interests, or have its value substantially modified outside the normal course of business 23.2. Market risk management 23.2.1. Foreign exchange risk The risk is the one that may cause unexpected losses to the Company resulting from volatility of the FX rates, reducing its assets and revenues, or increasing its liabilities and costs. The Company’s exposure is managed in three dimensions: statement of financial position exposure, operating income exposure and investments exposure The Risk Policy regarding statement of financial position exposure has the objective to balance assets and liabilities denominated in foreign currencies, hedging the Company’s statement of financial position by using natural hedges, over-the-counter derivatives and exchange traded futures Assets and liabilities denominated in foreign currency for which the exchange variations are recognized in the Financial Results are as follows, summarized in Brazilian Reais Schedule of assets and liabilities 12.31.23 12.31.22 Cash and cash equivalents 2,970,268 3,691,668 Trade accounts receivable 4,788,635 6,013,713 Trade accounts payable (1,195,133) (1,484,810) Loans and borrowings (8,715,484) (12,241,309) Other assets and liabilities, net (30,310) 35,371 Exposure of assets and liabilities in foreign currencies (2,182,024) (3,985,367) Derivative financial instruments (hedge) 2,033,346 3,721,930 Exposure in result, net (148,678) (263,437) The net exposure in Reais is mainly composed of the following currencies Schedule of net exposure Net Exposure (1) 12.31.23 12.31.22 Chilean Pesos (CLP) 220,116 256,121 Euros (EUR) (25,050) (43,445) Angolan kwanza (AOA) 97,368 53,723 Yen (JPY) (1,241) (3,268) Argentinian Peso (ARS) (3,146) (4,614) Turkish Liras (TRY) 76,439 214,936 U.S. Dollars (USD) (513,164) (736,890) Total (148,678) (263,437) (1) The Company is exposed to other currencies, although they have been grouped in the currencies above due to its high correlation or for not being individually significant . The Company holds more financial liabilities in foreign currencies than assets and, therefore, holds derivative financial instruments to reduce such exposure. As a result of this protection strategy the Company recognized as Financial income (expenses), net an expense of foreign exchange of derivatives of R$312,201 and an expense of R$284,720 of interest and fair value of derivatives, totaling an amount of R$596,921 for the year ended on December 31, 2023 (expense of R$1,038,171 during the year ended on December 31, 2022). This derivative result offsets a foreign exchange income over assets and liabilities of R$161,162 for the year ended on December 31, 2023 (R$474,052 during the year ended on December 31, 2022). The derivative financial instruments acquired to hedge the foreign currency statement of financial position exposure on December 31, 2023 and are set forth below: Schedule of derivative instruments not designated 12.31.23 Derivative instruments not designated Asset Liability Maturity Notional Exercise rate Fair value (R$) Futures BRL USD 1st Qtr. 2024 USD (224,250) 4.8690 (3,289) Futures USD BRL 1st Qtr. 2024 USD 224,250 4.8690 3,444 Swap USD + 4,35% p.a. 86,52% of CDI 3rd Qtr. 2026 USD 145,000 N/A (41,087) Swap USD + 4.35% p.a. CDI - 0,51% p.a. 3rd Qtr. 2026 USD 115,000 N/A (18,732) Non-deliverable forward EUR TRY 1st Qtr. 2024 EUR 5,000 31.1500 460 Non-deliverable forward USD TRY 1st Qtr. 2024 USD 14,900 30.6070 (2,008) Non-deliverable forward USD AOA 1st Qtr. 2024 USD 10,000 860.5000 (1,041) Non-deliverable forward USD AOA 2nd Qtr. 2024 USD 2,000 893.0000 (241) Total (62,494) Schedule of derivative instruments designated - Fair value hedge 12.31.23 Fair value (R$) Derivative instruments designated - Fair value hedge Hedged Object Maturity Asset Liability Notional Instrument Object (1) FX and interest rate swap USD debt 1st Qtr. 2024 FX + 7,33% p.a. 100% CDI + 2.20% p.a. 30,000 USD (17,201) (80,378) FX and interest rate swap USD debt 2nd Qtr. 2024 FX + 6.32% p.a. 100% CDI + 1,61% p.a. 130,000 USD (34,948) 80,534 160,000 (52,149) 156 (1) Corresponds to the accumulated amount of fair value hedge adjustments on the hedged items, included in the carrying amount of the senior unsecured notes . The Risk Policy regarding operating income exposure has the objective to hedge revenues and costs denominated in foreign currencies. The Company is supported by internal models to measure and monitor these risks, and uses financial instruments for hedging, designating the relations as cash flow hedges The Company has more sales in foreign currency than expenditures and, therefore, holds derivative financial instruments to reduce such exposure. As a result of this protection strategy the Company recognized in the Net Revenue an income of R$303,837 for the year ended on December 31, 2023 (R$202,655 during the year ended on December 31, 2022). The derivative financial instruments designated as cash flow hedges for foreing exchange operating income exposure on December 31, 2023 are set forth below Schedule of cash flow hedge to derivative instruments 12.31.23 Cash flow hedge - Derivative instruments Hedged object Asset Liability Maturity Notional Designation rate Fair value (1) Non-deliverable forward USD Exports BRL USD 1st Qtr. 2024 USD 128,500 5.2959 52,159 Non-deliverable forward USD Exports BRL USD 2nd Qtr. 2024 USD 65,500 5.1633 14,564 Non-deliverable forward USD Exports BRL USD 3rd Qtr. 2024 USD 45,500 5.2487 11,528 Collar USD Exports BRL USD 1st Qtr. 2024 USD 295,000 5.0122 15,693 Collar USD Exports BRL USD 2nd Qtr. 2024 USD 40,000 5.0151 2,014 574,500 95,958 (1) Correspond to the not realized portion of the hedge which is registered in Other comprehensive income. During the 2 nd The Company holds both investments (net assets) and loans (financial liabilities) denominated in foreign currency. To balance the accounting effects of such exposures, some non-derivative financial liabilities are designated as hedging instruments for the investments exposure. As a result of this strategy, the Company recognized revenue of R$145,328 under Other comprehensive income for the year ended on December 31, 2023 (R$87,929 during the year ended on December 31, 2022). The non-derivative financial instruments designated as net investment hedge instruments on December 31, 2023 are set forth below Schedule of net investment hedge to non derivative instruments 12.31.23 Net investment hedge - Object (Investment) Liability Maturity Notional Rate Exchange variation (1) Bond - BRF SA BRFSBZ 4.35 Federal Foods LLC USD 3rd Qtr. 2050 USD (2) 44,158 3.7649 (82,409) Bond - BRF SA BRFSBZ 4.35 BRF Kuwait Food Management Company WLL USD 3rd Qtr. 2050 USD (2) 88,552 3.7649 (96,199) Bond - BRF SA BRFSBZ 4.35 Al Khan Foodstuff LLC USD 3rd Qtr. 2050 USD (2) 53,446 3.7649 (70,185) Bond - BRF SA BRFSBZ 4.35 BRF Foods GmbH USD 3rd Qtr. 2050 USD (3) 170,721 5.1629 33,138 Bond - BRF SA BRFSBZ 4.35 Al-Wafi Al-Takamol International for Foods Products USD 3rd Qtr. 2050 USD (3) 23,426 5.1629 8,639 380,303 (207,016) (1) Corresponds to the effective portion of the hedge result accumulated in Other Comprehensive Income . (2) Designated on August 1st, 2019 . (3) Designated on November 9, 2022 . 23.2.2. Commodities price risk The Company uses commodities as production inputs and is exposed to commodities price risk arising from future purchases. The management of such risk is performed through physical inventories, future purchases at fixed price and through derivative financial instruments The Risk Policy establishes coverage limits to the flow of purchases of corn, meal and soy, soybeans and soybean oil with the purpose of reducing the impact due to a price increase of these raw materials. The hedge may be reached using derivatives or by inventory management As a result of this protection strategy the Company recognized in the Cost of goods sold an expense of R$103,305 for year ended on December 31, 2023 (expense of R$437,324 during the year ended on December 31, 2022). The Company performs purchases at variable prices in future and spot markets and, to hedge such exposure, it holds derivative financial instruments in long position (buy) to fix these prices in advance. The financial instruments designated as cash flow hedges for the variable commodities price exposure on December 31, 2023 are set forth below Schedule of cash flow hedges for the variable commodities price 12.31.23 Cash flow hedge - Derivative instruments Hedged object Index Maturity Quantity Exercise price (1) Fair value Non-deliverable forward - buy Soybean meal purchase - floating price Soybean meal - CBOT 1st Qtr. 2024 4,000 ton 445.83 (390) Collar - buy Soybean meal purchase - floating price Soybean meal - CBOT 1st Qtr. 2024 8,000 ton 458.42 (357) Collar - buy Soybean meal purchase - floating price Soybean meal - CBOT 2nd Qtr. 2024 31,992 ton 460.11 (3,009) Non-deliverable forward - buy Corn purchase - floating price Corn - CBOT 2nd Qtr. 2024 119,944 ton 198.28 (2,154) Non-deliverable forward - buy Corn purchase - floating price Corn - CBOT 3rd Qtr. 2024 119,944 ton 198.57 (1,633) Non-deliverable forward - buy Corn purchase - floating price Corn - CBOT 4th Qtr. 2024 119,944 ton 200.93 (1,509) Collar - buy Corn purchase - floating price Corn - CBOT 2nd Qtr. 2023 82,008 ton 199.53 (1,153) Collar - buy Corn purchase - floating price Corn - B3 1st Qtr. 2024 49,54 ton 1,136.19 1,106 Non-deliverable forward - buy Soybean oil purchase - floating price Soybean oil - CBOT 2nd Qtr. 2024 6,001 ton 1,107.23 (918) Non-deliverable forward - buy Soybean oil purchase - floating price Soybean oil - CBOT 3rd Qtr. 2024 4,001 ton 1,094.04 (451) Collar - buy Corn purchase - floating price Corn - B3 2nd Qtr. 2024 87,750 ton 1,178.85 2,207 633,129 (8,261) (1) Base price of each commodity in USD/ton, except for Corn – B3 denominated in R$/ton . In certain cases, the Company performs futures purchases at fixed prices and, to hedge such exposure, it holds derivative financial instruments in short position (sell) to keep these prices at market value. The financial instruments designated as fair value hedges for the fixed commodities price exposure on December 31, 2023 are set forth below Schedule of financial instruments commodities price 12.31.23 Fair value hedge - Derivative instruments Hedged object Index Maturity Quantity Exercise price (1) Fair value Corn future - sell Corn purchase - fixed price Corn - B3 3rd Qtr. 2024 69,633 ton 1,199.42 (592) 69,633 (592) (1) Base price of each commodity in USD/ton, except for Corn – B3 denominated in R$/ton . The open and liquidated derivative financial instrument still generate impacts in the statement of financial position of: i) Inventory a debit in the amount of R$95,986 on December 31, 2023 (R$18,853 on December 31, 2022); ii) Other comprehensive income a credit amount of R$322 on December 31, 2023 (credit of R$43,398 on December 31, 2022). 23.2.3. Interest rate risk The interest rate risk may cause economic losses to the Company resulting from volatility in interest rates that affect its assets and liabilities The Company’s Risk Policy does not restrict exposure to different interest rates, neither establishes limits for fixed or floating rates. However, the Company continually monitors the market interest rates in order to evaluate any need to enter into hedging transactions to protect from the volatility of such rates and manage the mismatch between its financial assets and liabilities As a result of this protection strategy the Company recognize in the Financial Income (Expenses), Net an income of R$328,121 for the year ended on December 31, 2023 (expense of R$281,453 during the year ended on December 31, 2022). The derivative financial instruments used to hedge the exposure to interest rates as of December 31, 2023 are presented in the table below: Schedule of derivative financial instruments used to hedge the exposure to interest rates 12.31.23 Fair value (R$) Fair value hedge - Derivative instruments Hedged Object Maturity Asset Liability Notional Instrument Object (1) Interest rate swap Debenture - 1st issue - 3rd series - IPCA + 5.50% p.a. 2nd Qtr. 2026 IPCA + 5.50% p.a. CDI + 0.57% p.a. 200,000 BRL 30,943 8,710 Interest rate swap Debenture - 1st issue - 3rd series - IPCA + 5.50% p.a. 2nd Qtr. 2026 IPCA + 5.50% p.a. 100% of CDI 200,000 BRL 25,580 10,238 Interest rate swap Debenture - 2nd issue - 1st series - IPCA + 5.30% p.a. 3rd Qtr. 2027 IPCA + 5.30% p.a. CDI + 2.20% p.a. 400,000 BRL 63,003 (15,575) Interest rate swap Debenture - 2nd issue - 2nd series - IPCA + 5.60% p.a. 3rd Qtr. 2030 IPCA + 5.60% p.a. CDI + 2.29% p.a. 595,000 BRL 80,526 (89,632) Interest rate swap Debenture - 3rd issue - single series - IPCA + 4.78% p.a. 2nd Qtr. 2031 IPCA + 4.78% p.a. CDI + 0,12% a.a. 1,000,000 BRL 177,896 54,509 Interest rate swap Debenture - 1st issue - 1ª series - IPCA + 6.83% p.a. 3rd Qtr. 2032 IPCA + 6.83% p.a. 109,32% of CDI 990,000 BRL 151,881 130,182 3,385,000 529,829 98,432 (1) Corresponds to the accumulated amount of fair value hedge adjustments on the hedged items, included in the carrying amount of the debentures . 23.3. Credit risk management The Company is exposed to the credit risk related to the financial assets held: trade and non-trade accounts receivable, marketable securities, derivative instruments and cash and equivalents. The Company’s credit risk exposure can be assessed in notes 4, 5 and 6 23.3.1. Credit risk in accounts receivable The credit risk associated with trade accounts receivable is actively managed through specific systems and is supported by internal policies for credit analysis. The significant level of diversification and geographical dispersion of the customer portfolio significantly reduces the risk. However, the Company chooses to complement the risk management by contracting insurance policies for specific markets. The impairment of these financial assets is carried out based on expected credit losses 23.3.2. Counterparty credit risk The credit risk associated with marketable securities, cash and cash equivalents and derivative instruments in general is directed to counterparties with Investment Grade ratings. The maintenance of assets with counterparty risk is constantly assessed according to credit ratings and the Company’s portfolio concentration, aligned with the applicable impairment requisites 23.4. Capital management and liquidity risk The Company is exposed to liquidity risk as far as it needs cash or other financial assets to settle its obligations in the respective terms. The Company’s cash and liquidity strategy takes into consideration historical volatility scenarios of results as well as simulations of sectorial and systemic crisis. It is grounded on allowing resilience in scenarios of capital restriction. 23.5. Sensitivity analysis Management believes that the most relevant risks that may affect the Company’s results, for which it uses derivative financial instruments to protect, are the volatility of commodities prices, foreign exchange rates and interest rates. For the reasonably possible scenario of commodities, Management uses as a reference the future value of assets on December 31, 2023 and therefore understands that there will be no changes in the results of operations. As for the exchange rate, the likely scenario is referenced by external sources such as the Central Bank of Brazil (“BACEN”) and Bloomberg Focus report based on the exchange rate forecast for next year or in the absence of the latest available date. In the possible and remote scenarios, both positive and negative variations of 15% and 30% respectively were considered in both cases from the reasonably possible scenario. Such sensitivity scenarios originate from information and assumptions used by Management in monitoring the previously mentioned risks. The information used in the preparation of the analysis is based on the position as of December 31, 2023, which has been described in the items above. The estimated values may differ significantly to numbers and results that will be effectively registered by the Company. Positive values indicate gains and negative values indicate losses. Schedule of quantitative and qualitative information Scenario Remote Possible Reasonably Possible Remote Exchange rate - Balance - 30% - 15% Possible + 15% + 30% USD 3.5000 4.2500 5.0000 5.7500 6.5000 Monetary assets and liabilities 741,601 326,928 (87,745) (502,418) (917,091) Derivative instruments - not designated (599,427) (264,252) 70,923 406,098 741,273 Net effect 142,174 62,676 (16,822) (96,320) (175,818) EUR 3.9690 4.8195 5.6700 6.5205 7.3710 Monetary assets and liabilities 13,385 5,151 (3,082) (11,316) (19,550) Derivative instruments - not designated (6,913) (2,661) 1,592 5,844 10,097 Net effect 6,472 2,490 (1,490) (5,472) (9,453) JPY 0.0263 0.0319 0.0375 0.0431 0.0488 Monetary assets and liabilities 289 85 (119) (323) (526) Net effect 289 85 (119) (323) (526) TRY 0.1149 0.1395 0.1641 0.1887 0.2133 Monetary assets and liabilities (52,450) (26,118) 214 26,546 52,878 Derivative instruments - not designated 29,584 14,731 (121) (14,973) (29,825) Net effect (22,866) (11,387) 93 11,573 23,053 AOA 0.0041 0.0049 0.0058 0.0067 0.0075 Monetary assets and liabilities (45,655) (22,124) 1,406 24,936 48,467 Derivative instruments - not designated 17,061 8,268 (525) (9,319) (18,112) Net effect (28,594) (13,856) 881 15,617 30,355 ARS 0.0019 0.0023 0.0027 0.0031 0.0035 Monetary assets and liabilities 2,160 1,949 1,738 1,527 1,316 Net effect 2,160 1,949 1,738 1,527 1,316 CLP 0.0038 0.0047 0.0055 0.0063 0.0071 Monetary assets and liabilities (66,315) (33,358) (400) 32,557 65,515 Net effect (66,315) (33,358) (400) 32,557 65,515 Scenario Remote Possible Reasonably Possible Remote Exchange rate - Operating results - 30% - 15% Possible + 15% + 30% USD 3.5000 4.2500 5.0000 5.7500 6.5000 Revenue in USD (770,577) (339,702) 91,173 522,048 952,923 NDF 321,241 141,616 (38,009) (217,634) (397,259) Collar 442,768 191,518 (12,307) (208,500) (459,750) Net effect (6,568) (6,568) 40,857 95,914 95,914 Scenario Remote Possible Reasonably Possible Remote Exchange rate - Operating results - 30% - 15% Possible + 15% + 30% Soybean meal - CBOT 289 350 412 474 536 Cost of sales 5,440 2,720 - (2,720) (5,440) Collar (4,628) (2,079) - 359 1,831 NDF (496) (248) - 248 496 Net effect 316 393 - (2,113) (3,113) Soybean oil - CBOT 835 1,014 1,193 1,372 1,551 Cost of sales 3,579 1,789 - (1,789) (3,579) NDF (3,579) (1,789) - 1,789 3,579 Net effect - - - - - Corn - CBOT 139 169 199 228 258 Cost of sales 26,323 13,162 - (13,162) (26,323) Collar (3,755) (1,412) - 343 2,282 NDF (21,476) (10,738) - 10,738 21,476 Net effect 1,092 1,012 - (2,081) (2,565) Corn - B3 756 918 1,079 1,241 1,403 Cost of sales 21,911 10,955 - (10,955) (21,911) Collar (15,696) (349) - 12,520 38,068 Future 22,039 11,019 - (11,019) (22,039) Net effect 28,254 21,625 - (9,454) (5,882) 23.6. Financial instruments by category Schedule of financial instruments by category 12.31.23 Amortized cost FVTOCI (3) Fair value through profit and loss Total Equity instruments Assets Cash and bank 1,607,257 - - 1,607,257 Cash equivalents - - 7,657,407 7,657,407 Marketable securities 291,402 12,103 464,368 767,873 Restricted cash 86,209 - - 86,209 Trade accounts receivable 4,434,070 - 337,898 4,771,968 Notes receivables 66,261 - - 66,261 Derivatives not designated - - 154 154 Derivatives designated as hedge accounting (1) - - 638,898 638,898 Liabilities Trade accounts payable (12,592,428) - - (12,592,428) Loans and borrowings (2) (15,074,206) - (5,021,342) (20,095,548) Derivatives not designated - - (62,647) (62,647) Derivatives designated as hedge accounting (1) - - (74,112) (74,112) (21,181,435) 12,103 3,940,624 (17,228,708) (1) All derivatives are classified at fair value through profit and loss. Those designated as hedge accounting instruments have their gains and losses also affecting Equity and Inventories (2) The part of the loans and borrowings that is object in a fair value hedge is classified as Fair value through profit and loss. The rest of the loans and borrowings balance is classified as amortized cost and those designated as cash flow or net investment hedge accounting instruments have their gains and losses also affecting Equity (3) FVTOCI: Fair Value Through Other Comprehensive Income. 12.31.22 Amortized cost FVTOCI (3) Fair value through profit and loss Total Equity instruments Assets Cash and bank 1,865,077 - - 1,865,077 Cash equivalents - - 6,265,852 6,265,852 Marketable securities 379,145 11,752 433,878 824,775 Restricted cash 89,717 - - 89,717 Trade accounts receivable 3,918,570 - 274,493 4,193,063 Other receivables 38,443 - - 38,443 Derivatives not designated - - 3,939 3,939 Derivatives designated as hedge accounting - - 127,209 127,209 Liabilities Trade accounts payable (14,136,224) - - (14,136,224) Loans and borrowings (16,055,704) - (7,461,296) (23,517,000) Derivatives not designated - - (6,251) (6,251) Derivatives designated as hedge accounting - - (250,916) (250,916) (23,900,976) 11,752 (613,092) (24,502,316) 23.7. Fair value of financial instruments The fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Depending on the inputs used for measurement, the financial instruments at fair value may be classified into 3 hierarchy levels: » Level 1 - Uses quoted prices (unadjusted) for identical instruments in active markets. In this category are classified investments in stocks, savings accounts, overnights, term deposits, Financial Treasury Bills (“LFT”) and investment funds; » Level 2 - Uses prices quoted in active markets for similar instruments, prices quoted for identical or similar instruments in non-active markets and evaluation models for which inputs are observable. In this level are classified the investments in Bank Deposit Certificates (“CDB”) and derivatives, which are measured by well-known pricing models: discounted cash flows and Black-Scholes. The observable inputs are interest rates and curves, volatility factors and foreign exchange rates; » Level 3 - Instruments for which significant inputs are non-observable. The Company does not have financial instruments in this category. The table below presents the overall classification of financial instruments accounted at fair value by measurement hierarchy. For year ended December 31, 2023, there were no changes among the 3 levels of hierarchy. Schedule of classification of financial instruments accounted at fair value 12.31.23 12.31.22 Level 1 Level 2 Total Level 1 Level 2 Total Financial Assets Fair value through other comprehensive income Stocks 12,103 - 12,103 11,752 - 11,752 Fair value through profit and loss Savings account and overnight 17,570 - 17,570 12,720 - 12,720 Term deposits 2,758,300 - 2,758,300 2,495,438 - 2,495,438 Bank deposit certificates - 4,876,861 4,876,861 - 3,754,202 3,754,202 Financial treasury bills 412,107 - 412,107 364,543 - 364,543 Investment funds 21,186 - 21,186 19,018 - 19,018 Trade accounts receivable - 337,898 337,898 - 274,493 274,493 Derivatives - 639,052 639,052 - 131,148 131,148 Other titles 35,751 - 35,751 53,809 - 53,809 Financial Liabilities Fair value through profit and loss Derivatives - (136,759) (136,759) - (257,167) (257,167) Loans and borrowings - (5,021,342) (5,021,342) - (7,461,296) (7,461,296) 3,257,017 695,710 3,952,727 2,957,280 (3,558,620) (601,340) Except for the items set forth below, the fair value of all other financial instruments is approximate to their book value. The fair value of the bonds set forth below is based on prices observed in active markets, level 1 of the fair value hierarchy, while the debentures are based on level 2 and are measured by discounted cash flows Schedule of financial instruments of book value 12.31.23 12.31.22 Currency Maturity Book Fair Book Fair BRF S.A. BRF SA BRFSBZ 4 3/4 USD 2024 - - (1,525,727) (1,513,221) BRF SA BRFSBZ 3.95 USD 2023 - - (1,185,479) (1,209,990) BRF SA BRFSBZ 4 7/8 USD 2030 (2,896,104) (2,506,390) (3,119,390) (2,602,599) BRF SA BRFSBZ 5 3/4 USD 2050 (3,209,653) (2,398,081) (3,463,081) (2,503,033) Debenture - 1st issue BRL 2026 (830,144) (853,640) (768,428) (756,718) Debenture - 2nd issue BRL 2027 - 2030 (2,681,294) (3,048,882) (2,355,427) (2,366,883) Debenture - 3rd issue BRL 2031 (1,214,044) (1,214,044) (1,013,639) (877,103) Debenture - 4rd issue BRL 2027 - 2032 (1,908,952) (2,032,361) (1,802,652) (1,717,004) BRF GmbH BRF SA BRFSBZ 4.35 USD 2026 (1,453,805) (1,360,530) (2,608,613) (2,367,075) (14,193,996) (13,413,928) (17,842,436) (15,913,626)

Segment information

Segment information	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Segment information	Segment information The operating segments are reported consistently with the management reports provided to the main strategic and operational decision makers for assessing the performance of each segment and allocation of resources. The operating segments information is prepared considering three reportable segments, being: Brazil, International and Other segments The operating segments include the sales of all distribution channels and are subdivided according to the nature of the products, for which the characteristics are described below » In-natura . » Processed . » Other sales . Other segments are comprised of commercialization and development of animal nutrition ingredients, human nutrition, plant nutrition (fertilizers), healthcare (health and wellness), pet food, as well as commercialization of agricultural products The items not allocated to the segments are presented as Corporate and refer to relevant events not attributable to the operating segments The net sales by nature for each reportable operating segment is set forth below Schedule of net sales by nature for each reportable operating segment Net sales 12.31.23 12.31.22 12.31.21 Brazil In-natura 5,914,882 5,976,960 6,002,585 Processed 20,601,576 20,878,697 18,729,686 Other sales 342,460 142,131 76,618 26,858,918 26,997,788 24,808,889 International In-natura 19,888,732 20,044,710 18,212,688 Processed 3,765,633 3,679,233 2,955,431 Other sales 197,399 379,192 346,585 23,851,764 24,103,135 21,514,704 Other segments 2,904,758 2,704,105 2,019,712 53,615,440 53,805,028 48,343,305 The gross profit and income (loss) before financial results for each segment and for Corporate are set forth below : Schedule of operating income for each operating segment Gross profit Income (loss) before financial results and income taxes 12.31.23 12.31.22 12.31.21 12.31.23 12.31.22 12.31.21 Brazil 5,916,699 3,892,719 5,350,075 1,602,298 (352,138) 1,583,899 Margin (%) 22.0 14.4 21.6 6.0 -1.3 6.4 International 2,121,851 3,523,769 3,767,331 (1,214,167) 403,661 942,006 Margin (%) 8.9 14.6 17.5 -5.1 1.7 4.4 Other segments 764,791 716,164 573,738 357,720 440,062 393,477 Margin (%) 26.3 26.5 28.4 12.3 16.3 19.5 Subtotal 8,803,341 8,132,652 9,691,144 745,851 491,585 2,919,382 Corporate 30,360 - 1,389 90,290 (627,874) 90,405 Total 8,833,701 8,132,652 9,692,533 836,141 (136,289) 3,009,787 Margin (%) 16.5 15.1 20.0 1.6 -0.3 6.2 The margins in the table above were obtained by dividing the value indicated by the net revenue of the corresponding segment. The composition of selected items that were not allocated to the Company’s operating segments as they are not linked to its main activity and, therefore, were presented as Corporate is set forth below : Schedule of composition allocated to the company operating segments Corporate 12.31.23 12.31.22 12.31.21 Results with sale and disposal of fixed assets 86,475 3,582 65,884 Reversal/(provision) for tax and civil contingencies 21,707 (50,397) 30,587 Gains (losses) with demobilization (277) 1,398 (6,814) Investigations involving the Company (1,111) (588,774) (9,003) Result in the sale of investments - - 76,148 Other (16,504) 6,317 (66,397) 90,290 (627,874) 90,405 No customer individually or in aggregate (economic group) accounted for more than 5% of net sales for the years ended on December 31, 2023 and 2022 The goodwill arising from business combinations and the intangible assets with indefinite useful life (trademarks) were allocated to the reportable operating segments, considering the economic benefits generated by such intangible assets. The allocation of these intangible assets is presented below Schedule of goodwill and intangible assets arising from business combination Goodwill Trademarks Total 12.31.23 12.31.22 12.31.23 12.31.22 12.31.23 12.31.22 Brazil 1,151,498 1,151,498 982,478 982,478 2,133,976 2,133,976 International 1,783,873 1,865,390 415,904 423,846 2,199,777 2,289,236 Other segments 455,567 457,215 474,871 474,875 930,438 932,090 3,390,938 3,474,103 1,873,253 1,881,199 5,264,191 5,355,302 Information related to total assets by reportable segment is not disclosed, as it is not included in the set of information made available to the Company’s management, which makes investment decisions and determine allocation of resources based on information about the assets

Net sales

Net sales	12 Months Ended
	Dec. 31, 2023
Net Sales
Net sales	Net sales Schedule of net sales 12.31.23 12.31.22 12.31.21 Gross sales Brazil 32,922,332 33,325,565 30,700,510 International 25,203,968 25,253,452 22,959,318 Other segments 3,494,983 3,305,974 2,319,991 61,621,283 61,884,991 55,979,819 Sales deductions Brazil (6,063,414) (6,327,777) (5,891,621) International (1,352,204) (1,150,317) (1,444,614) Other segments (590,225) (601,869) (300,279) (8,005,843) (8,079,963) (7,636,514) Net sales Brazil 26,858,918 26,997,788 24,808,889 International 23,851,764 24,103,135 21,514,704 Other segments 2,904,758 2,704,105 2,019,712 53,615,440 53,805,028 48,343,305

Other operating income (expense

Other operating income (expenses), net	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Other operating income (expenses), net	Other operating income (expenses), net Schedule of other operating income (expenses) 12.31.23 12.31.22 12.31.21 Recovery of expenses 52,600 128,895 135,662 Provision reversal 3,434 1,462 1,143 Scrap sales 16,416 16,226 12,763 Provision for civil and tax risks 146,423 (102,539) 33,311 Other employees benefits (18,265) (19,519) (52,521) Insurance claims costs (18,878) (22,366) (35,102) Gains (losses) on the disposal and write-off of non-financial assets (1) 63,229 (3,985) 141,211 Demobilization expenses (277) 1,398 (6,814) Expenses with investigations (1,112) (588,774) (9,003) Expected credit losses in other receivables (1,481) 102 (579) Other 8,423 43,830 (8,808) Other operating income (expenses), net 250,512 (545,270) 211,263 (1) Includes gain on disposal of properties linked to production and expenses of R$33,499 relating to the impairment of property, plant and equipment reclassified to assets held for sale.

Financial income (expenses), ne

Financial income (expenses), net	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Financial income (expenses), net	Financial income (expenses), net Schedule of finance income Note 12.31.23 12.31.22 12.31.21 Financial income Interest on cash and cash equivalents 4 544,009 309,162 118,393 Income with marketable securities 5 93,410 126,106 79,425 Fair value through profit and loss 66,868 70,939 45,093 Amortized cost 26,542 55,167 34,332 Interest on recoverable taxes 9 434,737 307,313 289,772 Interest and financial income on other assets (3) 130,364 340,354 50,146 Financial income 1,202,520 1,082,935 537,736 Financial expenses Interests on loans and borrowings 15 (2,156,842) (1,851,643) (1,635,604) Interest on contingencies 20 (144,281) (138,433) (239,174) Interest on leases 17 (323,452) (220,406) (226,444) Interest on actuarial liabilities (53,193) (47,385) (46,741) Taxes on financial income (49,531) (26,245) (27,755) Put/call options result - business combinations - - (278,618) Adjustment to present value (2) 6 and 16 (1,001,451) (976,104) (634,047) Other financial expenses (407,562) (325,549) (243,232) Financial expenses (4,136,312) (3,585,765) (3,331,615) Foreign exchange, prices and monetary variations Exchange rate variation on monetary assets and liabilities and prices 161,162 474,052 (407,472) Foreign exchange of derivatives (312,201) (554,217) 405,139 Interest and fair value of derivatives (284,720) (483,954) (247,566) Derivative results (596,921) (1,038,171) 157,573 Net Monetary Gains or Losses (1) 548,704 398,194 (797) Foreign exchange, prices and monetary variations 112,945 (165,925) (250,696) Financial income (expenses), net (2,820,847) (2,668,755) (3,044,575) (1) Effects of monetary correction resulting from operations in hyperinflationary economy . (2) The adjustment to present value considers the balances of trade accounts receivable and trade accounts payable and the rate used for the year ended on December 31, 2023 was 13.13% p.a. (15.72% p.a. for the year ended on December 31, 2022 and 9.3% on December 31, 2021). (3) Includes financial income in the amount of R$46,768 (R$275,917 on December 31, 2022) relating repurchase of senior notes (note 15.2).

Expenses by nature

Expenses by nature	12 Months Ended
	Dec. 31, 2023
Expenses By Nature
Expenses by nature	Expenses by nature The Company discloses its statement of income by function and thus presents below the details by nature 12.31.23 12.31.22 12.31.21 Costs of sales Raw materials and supplies 33,474,310 34,930,469 29,279,943 Salaries and employees benefits 5,161,849 4,690,868 4,280,574 Depreciation 2,448,711 2,319,631 2,080,306 Amortization 210,288 185,852 150,514 Other 3,486,581 3,545,556 2,859,435 Cost of sales 44,781,739 45,672,376 38,650,772 Sales expenses Indirect and direct logistics expenses 3,691,443 3,415,266 2,698,526 Marketing 802,754 801,194 718,151 Salaries and employees benefits 1,697,652 1,548,788 1,480,314 Depreciation 382,267 341,009 345,624 Amortization 82,911 68,317 94,332 Other 797,136 892,574 721,303 Sales expenses 7,454,163 7,067,148 6,058,250 Administrative expenses Salaries and employees benefits 366,142 319,187 395,892 Fees 65,417 46,602 68,378 Depreciation 41,710 33,896 35,193 Amortization 58,894 43,000 40,385 Other 225,673 202,142 283,112 Administrative expenses 757,836 644,827 822,960 The Company incurred in expenses with internal research and development of new products of R$ 48,041 33,389

Related parties

Related parties	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Related parties	Related parties Schedule of transaction and balances of other parties Accounts receivable Trade accounts payable 12.31.23 12.31.22 12.31.23 12.31.22 Marfrig Global Foods S.A. 7,945 11,251 (24,838) (26,970) Marfrig Chile S.A. 2,563 2,258 (195) (42) Quickfood S.A. 24,852 18,531 - - Marfrig Alimentos S.A. - 98 - - Weston Importers Ltd. 366 - - - MFG Agropecuária Ltda. 1 - - - Pampeano Alimentos S.A. 473 217 (112) - Total 36,200 32,355 (25,145) (27,012) Sales Purchases 12.31.23 12.31.22 12.31.21 12.31.23 12.31.22 12.31.21 Marfrig Global Foods S.A. 61,320 76,553 89,311 (472,903) (572,357) (328,956) Marfrig Chile S.A. 12,790 15,273 4,866 (1,290) (1,187) (93) Quickfood S.A. 95,631 84,875 38,058 - - - Marfrig Alimentos S.A. - 242 139 - - - Weston Importers Ltd. 1,536 - - - - - Pampeano Alimentos S/A 866 237 - (112) - - Total 172,143 177,180 132,374 (474,305) (573,544) (329,049) The subsidiaries of the Company enter into loan agreements pursuant its cash management strategy respecting market conditions. As of December 31, 2023 the balance of these transactions was R$ 1,132,634 2,156,987 The Company made contributions related to the post-employment benefit plans of its employees to BRF Previdência, which holds these plans (note 19). Additionally, the Company leased properties owned by BRF Previdência, and for the year ended December 31, 2023 the total amount of lease payments was R$ 21,936 22,241 The Company maintains other transactions with related parties resulting from guarantees, transferences and donations to related associations and institutes, as well as leasing and other commercial transactions with related people and entities. Such transactions are compliant with the Related Party Transactions Policy and are not relevant, individually or in aggregate. On December 16, 2022, BRF issued a guarantee to the promissory commercial notes issued by Potengi, public offering with limited distribution efforts with maturity in eighteen (18) months. The total amount of the Offer is R$700,000. BRF issued a joint guarantee limited to the amount corresponding to 24% of the Offer amount. On August 14, 2023, BRF provided financing guarantees to Potengi, with Banco do Brasil S.A., through the opening of fixed credit up to a limit of R$ 144,000 Fundo de Desenvolvimento do Nordeste On January 19, 2024, BRF provided guarantees with the purpose of ensuring compliance with the main and additional obligations undertaken by Potengi at its first issue of 300,000 into shares, in a single series, with a maturity period of eighteen (18) years. The nominal unit value is R$1, with BRF providing a personal guarantee for the amount corresponding to 24% of the issue value. On March 27, 2024, BRF provided guarantees with the purpose of ensuring compliance with the main and additional obligations undertaken by Potengi at its second issue of 2.100,000 simple debentures, not convertible into shares, in a single series, with a maturity period of eighteen (18) years. The nominal unit value is R$0,1, with BRF providing a personal guarantee for the amount corresponding to 24% of the issue value. 29.1. Management remuneration The total remuneration and benefits expense with board members, statutory directors and the head of internal audit are set forth below Schedule of total remuneration and benefits paid to professionals 12.31.23 12.31.22 12.31.21 Salary and profit sharing 61,427 35,547 61,088 Short-term benefits (1) 266 1,263 1,149 Private pension 800 834 1,189 Termination benefits 8,413 1,237 2,118 Share-based payment 14,923 27,210 29,198 Total remuneration and benefits paid to professionals 85,829 66,091 94,742 (1) Comprises: medical assistance, educational expenses and others . In addition, the executive officers (non-statutory) received among remuneration and benefits the total amount of R$ 16,917 18,072

Government grants

Government grants	12 Months Ended
	Dec. 31, 2023
Government Grants
Government grants	Government grants The Company has tax benefits related to ICMS granted by the state governments as follows: Programa de Desenvolvimento Industrial e Comercial de Mato Grosso Programa de Desenvolvimento do Estado de Pernambuco Fundo de Participação e Fomento à Industrialização do Estado de Goiás For the year ended December 31, 2023, the government grants totaled R$ 349,390 337,980

Commitments

Commitments	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Commitments	Commitments In the normal course of the business, the Company entered into long-term agreements with third parties, which mainly include purchase of, secondary materials, energy inputs, storage and industrialization services, among others to support its activities. In these agreements, the prices agreed may be fixed or to be fixed. These agreements contain termination clauses for non-compliance with essential obligations and the minimum contractually agreed is generally purchased and, for this reason, there are no liabilities recorded in addition to the amount that is recognized on an accrual basis. On December 31, 2023, firm purchase commitments totaled R$ 5,023,227 .

Insurance coverage

Insurance coverage	12 Months Ended
	Dec. 31, 2023
Insurance Coverage
Insurance coverage	Insurance coverage The Company’s policy for insurance considers the concentration and relevance of the risks identified in its risk management program. Schedule of insurance coverage 12.31.23 Assets covered Coverage Amount of coverage Operational risks Coverage against damage to buildings, facilities, inventory, machinery and equipment, loss of profits 3,368,290 Transport of goods Coverage of goods in transit and in inventories 783,019 Civil responsability Third party complaints. 387,304 Each legal entity has its own coverages, which are not complementary.

Transactions that do not involv

Transactions that do not involve cash	12 Months Ended
	Dec. 31, 2023
Transactions That Do Not Involve Cash
Transactions that do not involve cash	Transactions that do not involve cash The following transactions did not involve cash or cash equivalents during the year ended December 31, 2023 (i) Capitalized loan interest: for the year ended December 31, 2023 amounted to R$ 56,871 93,261 (ii) Addition of lease by right-of-use assets and respective lease liability: for year ended on December 31, 2023 amounted to R$ 1,420,083 1,178,711 (iii) Leniency Agreement: in the 2nd quarter of 2023, the amount of Leniency Agreement, updated according to the agreement, was settled, as follows: (i) 70% with tax losses in the amount of R$ 435,128 186,483

Approval of the Financial State

Approval of the Financial Statements	12 Months Ended
	Dec. 31, 2023
Approval Of Financial Statements
Approval of the Financial Statements	Approval of the Financial Statements The financial statements were approved and the issuance authorized by the Board of Directors on April 18, 2024

Material Accounting Policies (P

Material Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2023
Material Accounting Policies
Consolidation	3.1. Consolidation The Consolidated financial statements include BRF and the subsidiaries (note 1.1) of which BRF has direct or indirect control, obtained when the Company is exposed to or has right to variable returns and has the power to influence such subsidiaries. The financial information of all consolidated entities was prepared using the same accounting policies. All transactions and balances between BRF and its subsidiaries have been eliminated upon consolidation, as well as the unrealized profits or losses arising from these transactions, net of taxes. Non-controlling interests are presented separately. Except for the associates PR-SAD Administração de bem próprio S.A. and Potengi Holdings S.A., in which the Company recognizes the investments by the equity method, all other entities presented in note 1.1 were consolidated
Accounting judgments, estimates and assumptions	3.2. Accounting judgments, estimates and assumptions The Management made the following judgments which have a material impact on the amounts recognized in the financial statements: Main judgments: » determination of the moment when control is transferred for revenue recognition (note 25); » determination or change of the probability of exercise of a renewal option or anticipated termination of the lease agreements (note 17). Main estimates: » determination of fair value of financial instruments due to significant unobservable inputs (note 23); » determination of recoverable amount non-financial assets. Main assumptions: discount and growth rates (note 14); » determination of loss rate in the measurement of expected credit losses (notes 3.18 and 6); » determination of fair value of biological assets due to significant unobservable inputs (note 8); » determination of the term on the analysis of taxes (note 9 and 10); » reduction factor on technical useful lives such as deterioration, obsolescence and influence of external factors when determining the useful lives of property, plant, equipment and intangible assets with definite useful life (note 13 and 14); » actuarial assumptions on measurement of employee benefits liabilities (note 19); » assessment of the loss probability and liability measurement on provision for tax, civil and labor risks (note 20). The Company reviews the estimates and underlying assumptions used in its accounting estimates in each reporting period. Revisions to accounting estimates are recognized in the period in which the estimates are revised.
Functional currency and foreign currency transactions	3.3. Functional currency and foreign currency transactions The financial statements of each subsidiary included in consolidation are prepared using the currency of the main economic environment where it operates. The financial statements of foreign subsidiaries with functional currency different from Reais are translated into Brazilian Reais, under the following criteria: » assets and liabilities are translated at the closing exchange rate; » income and expenses are translated at the monthly average rate; » the cumulative effects of gains or losses upon translation are recognized in Other Comprehensive Income, within equity. Goodwill arising from business combinations with foreign entities is expressed in the functional currency of that entity and translated by the closing exchange rate for the reporting currency of the acquirer, with the exchange variation effects recognized in Other Comprehensive Income. The transactions in foreign currency follow the criteria below: » non-monetary assets and liabilities, as well as incomes and expenses, are translated at the historical rate of the transaction; » monetary assets and liabilities are translated at the closing exchange rate; » the cumulative effects of gains or losses upon translation of monetary assets and liabilities are recognized in the statements of income (loss).
Hyperinflationary economies	3.4. Hyperinflationary economies The Company has subsidiaries in Turkey and in Argentina, which are considered a hyperinflationary economy, and are subject to the requirements of IAS 29 – Hyperinflationary Economies. For these subsidiaries the accounting policies below are adopted: Non-monetary items, as well as income and expenses, are adjusted by the changes in the inflation index between the initial recognition date the closing date, so that the subsidiaries' financial information is presented at current value. When an economy become hyperinflationary the cumulative adjustments related to prior periods are recorded in accumulated profit and losses in equity, considering that the Controlling entity is not in a hyperinflationary economy. The translation of the balances of the subsidiary in hyperinflationary economy to the reporting currency was made at the closing rate of the reporting period for both financial position and income statement balances. 3.4.1. Levels of inflation in Turkey have been high in the recent years and exceeded 100 The price index used for the year ended December 31, 2023 was 65 64 (306,213) (188,251) 560,665 400,763 210,603 196,953 3.4.2. The inflation rates used in 2023 and 2022 were, respectively, 160,9 95.49 1,474 (227) (11,961) (7,343) (12,089) (7,570)
Inventories	3.5. Inventories Inventories are measured at the lower of the average cost of acquisition or production of finished products and the net realizable value. The cost of finished products includes purchased raw materials, labor, production costs, transportation and storage and non-recoverable taxes, which are related to all the processes necessary for bringing the products to sales conditions. Write-down to net realizable value due to obsolescence, impaired items, slow-moving and realizable value through sale are evaluated and recorded in each reporting period, as appropriate. Normal production losses are included in the production cost for the respective month, while abnormal losses, if any, are expensed in Cost of sales without movement through inventories.
Biological assets	3.6. Biological assets The consumable and production biological assets (live animals) and forests are measured at their fair value, using the cost approach technique to live animals and the revenue approach for forests. In determining the fair value of live animals, all losses inherent to the breeding process are already considered.
Income taxes	3.7. Income taxes 3.7.1. In Brazil it comprises income tax (“IRPJ“) and social contribution on profit (“CSLL“), which are calculated monthly based on taxable profit, after offsetting tax losses and negative social contribution base, limited to 30% of the taxable income, applying the rate of 15% plus an additional 10% for the IRPJ and 9% for the CSLL. The results obtained from foreign subsidiaries are subject to taxation by the countries where they are based, according to applicable rates and legislation. In Brazil, these results suffer the effects of taxation on universal basis established by the Law No. 12,973 / 14. The Company analyzes the results of each subsidiary for the application of its Income Tax legislation, in order to respect the treaties signed by Brazil and avoid double taxation. 3.7.2. Deferred taxes represent credits and debits on unused tax losses carried forward and negative CSLL base, as well as temporary differences between the tax and accounting basis. Deferred income tax assets and liabilities are classified as non-current. When the Company’s internal studies indicate that the future use of these credits over a 10-year horizon is not probable, the asset is derecognized (note 10.1). Deferred tax assets and liabilities are presented net if there is enforceable legal right to be offset, and if they are under the responsibility of the same tax authority and under the same taxable entity. Deferred tax assets and liabilities must be measured at the rates applicable in the period in which the asset is realized or the liability is settled, based on the tax rates that have been enacted or substantively enacted by the end of the reporting period. In compliance with the interpretation ICPC 22 / IFRIC 23, the Company analyzed relevant tax decisions of higher courts and whether they conflict in any way with the positions adopted by the Company. Regarding the known uncertain tax positions, the Company reviewed the corresponding legal opinions and jurisprudence and did not identify impacts to be recorded, since it concluded that the tax authorities are not likely to reject the positions adopted. The Company periodically evaluates the positions assumed in which there are uncertainties about the adopted tax treatment and will set up a provision when applicable.
Assets held for sale and discontinued operations	3.8. Assets held for sale and discontinued operations Assets held for sale are measured at the lower of the book value and the fair value less selling costs and are not depreciated or amortized. Such items are only classified under this item when its sale is highly probable and they are available for immediate sale in their current conditions. Losses due to impairment are recorded under Other operating expenses. The statement of income and cash flows are classified as discontinued operations and presented separately from continued operations of the Company when the operation represents a separate major line of business or geographical area of operations. The prior periods of the statement of income (loss) and of the statement of cash flows are restated for comparative purposes. The statement of financial position remains as disclosed in prior periods.
Investments	3.9. Investments Investments classified in this group are: i) in associated companies, that are entities over which the Company has significant influence, which is the power to participate in decisions on the investee’s financial and operational policies, but without individual or joint control of these policies; and ii) in joint ventures, in which the control of the business is shared through contractual agreement and decisions about the relevant activities require the unanimous consent of the parties. Investments are initially recognized at cost and subsequently adjusted using the equity method.
Property, plant and equipment	3.10. Property, plant and equipment Property, plant and equipment are measured by the cost of acquisition, formation, construction or dismantling, less accumulated depreciation. Loans and borrowings costs are recorded as part of the costs of property, plant and equipment in progress, considering the weighted average rate of loans and borrowings effective on the capitalization date (note 13). Subsequent costs are capitalized only when it is probable that future economic benefits associated with the expenses will be earned by the Company. Depreciation is recognized based on the estimated economic useful life of each asset using the straight-line method. The estimated useful life, residual values and depreciation methods are reviewed annually and the effects of any changes in estimates are accounted for prospectively. Land is not depreciated. The Company annually performs an impairment analysis for its cash-generating units, which include the balances of property, plant and equipment (note 13). Gains and losses on disposal of property, plant and equipment are determined by comparing the sale value with the residual book value and are recognized in the statement of income on the date of sale under Other operating income (expense).
Intangible assets	3.11. Intangible assets Acquired intangible assets are measured at cost at initial recognition, while those arising from a business combination are recognized at fair value on the acquisition date. After initial recognition, are presented at cost less accumulated amortization and impairment losses, when applicable. Internally generated intangible assets, excluding development costs, are not capitalized and the expense is recognized in the income statement when incurred. Intangible assets with definite useful lives are amortized on a straight-line basis over their economic useful lives (note 14.1). The amortization period and method for an intangible asset with definite life are reviewed at least at the end of each year, and any changes observed are applied prospectively. The amortization of intangible assets with finite lives is recognized in the income statement in the expense category related to their use. Intangible assets with indefinite useful lives are not amortized, but are tested annually for impairment, being allocated to the cash-generating units (note 14.1). The Company records in this subgroup mainly goodwill and brands, which are expected to contribute indefinitely to its cash flows.
Contingent assets	3.12. Contingent assets Contingent assets are possible assets to which existence needs to be confirmed by the occurrence or not of one or more uncertain future events. The Company does not record contingent assets, however when the inflow of economic benefits is more likely than not to occur, the contingent assets are disclosed.
Leasing	3.13. Leasing A contract , or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company assesses whether: » the contract involves the use of an identified asset, which may be explicit or implicit, and may be physically distinct or represent substantially the entire capacity of a physically distinct asset. If the supplier has a substantial right to replace the asset, then the asset is not identified; » the Company has the right to obtain substantially all the economic benefits from using the asset throughout the period of use; and » the Company has the right to direct the use of the asset throughout the period of use, which occurs in either of the following situations: o the Company has the right to direct how and for what purpose the asset is used, or o the conditions are predetermined so as the Company has the right to operate the asset or has designed the asset in a way that predetermined how and for what purpose it will be used. At the beginning of the contract, the Company recognizes a right-of-use asset and a lease liability, which represents the obligation to make payments related to the underlying asset of the lease. The right-of-use asset is initially measured at cost and comprises: the initial measurement of the lease liability adjusted for any payment made at or before the commencement date, less any incentive received; any initial direct costs incurred; and an estimate of costs in dismantling and removing the asset, restoring the site on which it is located or restoring the asset to the condition required by the terms of the lease. Renewal or early termination options are analyzed individually considering the type of asset involved as well as its relevance in the Company’s production process. The right-of-use asset is subsequently depreciated using the straight-line method from the commencement date until the end of the useful life of the right-of-use asset or until the end of the period of the lease. The estimated useful life of the right-of-use asset is determined on the same methodology used for the assets owned by the Company (note 3.10). Additionally, the right-of-use asset is adjusted by the subsequent measurement of the lease liability and when applicable, an impairment is recognized. The lease liability is initially measured at the present value of the future lease payments using the incremental borrowing rate, and subsequently, measured at amortized cost using the effective interest method, which are recorded against Financial expenses. The liability is remeasured when there is a change in (i) future payments resulting from a change in index or rate, (ii) the amount expected to be payable under a residual value guarantee, or (iii) the assessment of whether the Company will exercise the purchase, renewal or termination option. When the lease liability is remeasured, the corresponding adjustment is recorded in the book value of the right-of-use asset, or in the statement of income if the book value of the right-of-use asset has been reduced to zero. The Company does not apply lease accounting model to leases with a term of 12 months or less and that do not contain a purchase option; and leases for which the underlying asset is of low value. For these exemptions, the lease payments are recognized as an expense on a straight-line basis over the lease term. Additionally, contracts with indefinite term and no fixed payments are expensed as incurred.
Employee benefits	3.14. Employee benefits The Company sponsors supplementary defined benefit and defined contribution pension plans, as well as other post-employment benefits for which an actuarial appraisal is annually prepared by an independent actuary and is reviewed by Management. The cost of defined benefits is established separately for each plan using the projected unit credit method. The measurements comprise the actuarial gains and losses, the effect of the limit on contributions and returns on the plan assets and are recognized in the financial position against Other Comprehensive Income when incurred, except Award for Length of Service, which its recognition occurs against statement of income. These measurements are not reclassified to statement of income in subsequent periods. The Company recognizes the net defined benefit asset when: » controls the resource and has the ability to use the surplus to generate future benefits; » the control is the result of past events; » future economic benefits are available for the Company in the form of a reduction in future contributions or cash refunds, either directly to the sponsor or indirectly to another loss-making fund. The effect of the asset limit (irrecoverable surplus) is the present value of these future benefits. Past service costs are recognized in income for the year on the following dates, whichever comes first: » date of changing the plan or significantly reducing the expected length of service; » date in which the Company recognizes the costs related to restructuring. The cost of services and net interest on the value of the defined benefit liability or asset are recognized in the expense categories related to the function the beneficiary performs and to the financial result, respectively.
Share based payments	3.15. Share based payments The Company offers to its executives restricted stock plans of its own issuance. The Company recognizes as expense the fair value of the shares, measured at the grant date, on a straight-line basis during the period of service required by the plan, with a corresponding entry: i) to the shareholders’ equity for plans exercisable in shares; and ii) to liabilities for cash exercisable plans. When the conditions associated to the right to restricted stocks are no longer met, the expense recognized is reversed, so that the accumulated expense recognized reflects the vesting period and the Company’s best estimate of the number of shares to be delivered. The expense of the plans is recognized in the statement of income (loss) in accordance with the function performed by the beneficiary.
Employee and management profit sharing	3.16. Employee and management profit sharing Employees are entitled to profit sharing based on certain targets agreed upon on an annual basis, whereas directors are entitled to profit sharing based on the provisions of the bylaws, proposed by the Board of Directors and approved by the shareholders. The profit-sharing amount expected to be paid is recognized by function in the statement of income (loss), according to the probability of the target´s achievement.
Provision for tax, civil and labor risks and contingent liabilities	3.17. Provision for tax, civil and labor risks and contingent liabilities The provisions are recognized when the Company has: i) a present obligation, formalized or not, as a result of a past event, ii) the outflow of resources to settle the obligation is likely to occur and iii) a reliable estimate can be made. The Company is involved in several legal and administrative procedures, mainly in Brazil. Assessments of the likelihood of loss in these lawsuits include an analysis of the available evidence, the hierarchy of laws, the available jurisprudence, the most recent court decisions and their relevance in the legal system, as well as the assessment of outside lawyers. Provisions are reviewed and adjusted to reflect changes in circumstances, such as the applicable limitation period, conclusions of tax inspections or additional exposures identified based on new matters or court decisions. Furthermore, provisions are monetarily adjusted against Financial expenses. In cases where there are a large number of lawsuits and the amounts are not individually relevant, the Company use historical studies to determine the probability and amounts of losses. Contingent liabilities from business combinations are recognized if they arise from a present obligation that arose from past events and if their fair value can be measured reliably. The initial measurement is done by the fair value and subsequent measurements by the higher value between: the fair value on its acquisition date; and the amount by which the provision would be recognized.
Financial instruments	3.18. Financial instruments Financial instruments are contracts that give rise to a financial asset for one entity and a financial liability or equity instrument for another. Their presentation in the statement of financial position and explanatory notes takes place according to the characteristics of each contract. 3.18.1. Financial assets are recognized when the entity becomes party to the contractual provisions of the instrument and classified based on the characteristics of its cash flows and on the management model for the asset. The table below shows financial assets are classified and measured: Category Initial Measurement Subsequent Measurement Amortized cost Accounts receivable from clients and other receivables: billed amount adjusted to present value and, when applicable, reduced by expected credit losses Interest, changes in amortized cost and expected credit losses recognized in the income statement. Fair value through profit and loss (“FVTPL”) Fair value Variation on the fair value recognized in the income statement. Fair value through other comprehensive Income (“FVTOCI”). Fair value less costs directly attributable to its issuance. Changes in fair value recognized in other comprehensive income. Upon settlement or transfer, accumulated gains or losses are directly reclassified to Retained earnings or accumulated losses. The Company evaluates expected credit losses in each reporting period for instruments measured at amortized cost and for debt instruments measured at Fair value through Other Comprehensive Income. Losses and reversals of losses are recorded in the income statement. The interests of financial assets are recorded on Financial income (expenses), net. A financial asset is only derecognized when contractual rights expire or are effectively transferred. Cash and cash equivalents: Expected credit losses in accounts receivable from customers and other receivables: Based on these assessments, estimated loss factors are generated by portfolio and aging class, which, applied to the amounts of accounts receivable, generate the expected credit losses. Additionally, the Company evaluates macroeconomic factors that may influence these losses and, if necessary, adjusts the calculation model. Securities receivable with legal proceedings in place are reclassified to noncurrent as well as the related estimated credit losses. The securities are written off against the estimated loss when the Management considers that they are no longer recoverable after taking all appropriate actions to collect them. Restricted cash: 3.18.2. Financial liabilities are recognized when the entity becomes party to the contractual provisions of the instrument. The initial measurement is at fair value and subsequently at amortized cost using the effective interest rate method. The interests of financial liabilities are recorded on Financial income (expenses), net. A financial liability is only derecognized when the contractual obligation expires, is settled or canceled. 3.18.3. The Company measures the adjustment to present value on short and long-term balances of accounts receivable, suppliers and other obligations, being recognized as a deduction in the asset and liability accounts against Financial expenses. The rate used by the Company represents the average of Interbank Certificates of Deposit plus a spread representing the Company’s average credit rating. On December 31, 2023 this rate corresponds to 13.13 15.72 3.18.4. Cash flow hedge: When the instrument is designated in a cash flow hedge relationship, changes in the fair value of the future element of the forward contracts and the time value of the options are recognized under Other Comprehensive Income. When the instrument is settled, these hedge costs are reclassified to the income statement together with the intrinsic value of the instruments. A hedging relationship is discontinued prospectively when it no longer meets the criteria for qualifying as hedge accounting. Upon discontinuation of a cash flow hedge relationship in which the hedged future cash flows are still expected to occur, the accumulated amount remains under Other Comprehensive Income until the flows occur and are reclassified to income. Fair value hedge: Net investment hedge: the effective result of the exchange variation of the instrument is recorded under Other Comprehensive Income, in the same item in which the accumulated translation adjustments of the investments (hedge objects) are recognized. Only when the hedged investments are sold, the accumulated amount is reclassified to the income statement, adjusting the gain or loss on the sale.
Segment information	3.19. Segment information An operating segment is a component of the Company that develops business activities to obtain revenues and incur expenses. The operating segments reflect the way in which the Company’s management reviews the financial information for decision making. The Company’s management identified the operating segments, which meet the quantitative and qualitative parameters of disclosure, pursuant its current management model (note 24).
Revenue from contracts with customers	3.20. Revenue from contracts with customers Revenues from sales comes from commercialization and distribution of in-natura meat, processed products, pasta, margarine, pet food and others. Sales revenues are recognized and measured observing the following steps: (i) identification of the contracts with customers, formalized through sales orders; (ii) identification of the performance obligations in the contract; (iii) determination of the transaction price; (iv) allocation of the transaction price to the performance obligations in the contract; and (v) revenue recognition as it satisfies the performance obligations. Revenues are recognized by the amount that reflects the Company’s expectation to receive for the sale of products, net of applicable taxes, returns, rebates and discounts. The sales process begins with sales orders. The discounts and rebates may be negotiated on a spot basis or may have its conditions formally defined in the agreements, generally signed with large retail and wholesale chains. In all cases, the performance obligation is satisfied when the control of the goods is transferred to the client, which will depend on the type of freight contracted by the customer. The Company has sales with immediate and deferred payments. The deferred payments are adjusted to present value to recognize the financial component (note 3.18.3).
Government grants	3.21. Government grants Government grants are recognized at fair value when there is reasonable assurance that the conditions established will be met and the benefit will be received.
Earnings (loss) per share	3.22. Earnings (loss) per share The basic earnings (losses) per share are calculated by dividing the earnings (losses) attributable to the owners of ordinary shares, by the weighted average quantity of ordinary shares outstanding during the year. The diluted earnings (losses) per share are calculated by dividing the earnings (losses) attributable to the owners of ordinary shares by the weighted average quantity of ordinary shares outstanding during the year summed to the weighted average quantity of ordinary shares that would be available on the conversion of all potential dilutive ordinary shares (restricted shares within the share-based payment plans). 3.23. Standards issued but not yet effective The following amendments to standards have been issued by IASB but are not effective for the 2023 year: · Amendment to IAS 1- Classification of Liabilities as Current or Non-Current – implementation in 2024; · Amendment to IAS 7 and IFRS 7 - Suppliers financing agreements – implementation in 2024; · Amendment to IFRS 16: Leasing liabilities in a Sale and Leaseback – implementation in 2024 · Amendment to IAS 21(CPC 02 (R3)) - The Effects of Changes in Foreign Exchange Rates and Conversion of Financial Statements – implementation in 2025. Are not expected to have a significant impact on the Company’s financial statements. · IFRS S1 General Requirements for Disclosure of Sustainability and IFS S2 Climate-related disclosures: In June 2023, the International Sustainability Standard Board (“ISSB”) issued the standards IFRS S1 – General Requirements for Disclosure of Sustainability – related Financial Information and IFRS S2 – Climate-related Disclosures, which provide new disclosure requirements on, respectively, risks and opportunities related to sustainability and specific climate-related disclosures. The Brazilian Securities Commission (“CVM”) approved the resolution that establishes the voluntary option of disclosing financial information reports related to sustainability, for listed companies, investment funds and securitization companies, from years beginning on or after January 1st, 2024. The Company is evaluating the potential impacts arising from these standards, the adoption of which is required for years beginning on or after January 1st, 2026.

Company_s Operations (Tables)

Company’s Operations (Tables)	12 Months Ended
	Dec. 31, 2023
Companys Operations
Schedule of equity interest	Schedule of equity interest % equity interest Entity Main activity Country (1) 12.31.23 12.31.22 Equity interest BRF GmbH Holding Austria 100.00 100.00 Direct BRF Arabia Holding Company (h) Holding Saudi Arabia 70.00 - Indirect BRF Foods UK Ltd. (i) Administrative and marketing services England 100.00 - Direct BRF Foods GmbH Industrialization, import and commercialization of products Austria 100.00 100.00 Indirect Al Khan Foodstuff LLC ("AKF") (b) Import, commercialization and distribution of products Oman 70.00 70.00 Indirect TBQ Foods GmbH Holding Austria 60.00 60.00 Indirect Banvit Bandirma Vitaminli Import, industrialization and commercialization of products Turkey 91.71 91.71 Indirect Banvit Enerji ve Elektrik Üretim Ltd. Sti. (a) Generation and commercialization of electric energy Turkey 100.00 100.00 Indirect Nutrinvestments BV (a) Holding The Netherlands 100.00 100.00 Indirect Banvit ME FZE (d) Marketing and logistics services UAE - 100.00 Indirect BRF Foods LLC (k) Import, industrialization and commercialization of products Russia 100.00 100.00 Indirect BRF Global Company Nigeria Ltd. Marketing and logistics services Nigeria 100.00 100.00 Indirect BRF Global Company South Africa Proprietary Ltd. Administrative, marketing and logistics services South Africa 100.00 100.00 Indirect BRF Global GmbH Holding and trading Austria 100.00 100.00 Indirect BRF Japan KK Marketing and logistics services, import, export, industrialization and commercialization of products Japan 100.00 100.00 Indirect BRF Korea LLC Marketing and logistics services Korea 100.00 100.00 Indirect BRF Shanghai Management Consulting Co. Ltd. Provision of consultancy and marketing services China 100.00 100.00 Indirect BRF Shanghai Trading Co. Ltd. Import, export and commercialization of products China 100.00 100.00 Indirect BRF Singapore Foods PTE Ltd. Administrative, marketing and logistics services Singapore 100.00 100.00 Indirect Eclipse Holding Cöoperatief U.A. Holding The Netherlands 100.00 100.00 Indirect Buenos Aires Fortune S.A. (m) Holding Argentina 100.00 100.00 Indirect Eclipse Latam Holdings Holding Spain 100.00 100.00 Indirect Perdigão Europe Lda. Import, export of products and administrative services Portugal 100.00 100.00 Indirect ProudFood Lda. Import and commercialization of products Angola 100.00 100.00 Indirect Sadia Chile S.A. Import, export and commercialization of products Chile 100.00 100.00 Indirect Wellax Food Logistics C.P.A.S.U. Lda. (g) Import, commercialization of products and administrative services Portugal - 100.00 Indirect One Foods Holdings Ltd. Holding UAE 100.00 100.00 Indirect Al-Wafi Food Products Factory LLC Import, export, industrialization and commercialization of products UAE 100.00 100.00 Indirect Badi Ltd. Holding UAE 100.00 100.00 Indirect Al-Wafi Al-Takamol International for Foods Products Import and commercialization of products Saudi Arabia 100.00 100.00 Indirect Joody Al Sharqiya Food Production Factory LLC Import and commercialization of products Saudi Arabia 100.00 100.00 Indirect BRF Kuwait Food Management Company WLL (b) Import, commercialization and distribution of products Kuwait 49.00 49.00 Indirect One Foods Malaysia SDN. BHD. (j) Marketing and logistics services Malaysia - 100.00 Indiretc Federal Foods LLC (b) Import, commercialization and distribution of products UAE 49.00 49.00 Indirect Federal Foods Qatar (b) Import, commercialization and distribution of products Qatar 49.00 49.00 Indirect Establecimiento Levino Zaccardi y Cia. S.A. (f) Industrialization and commercialization of dairy products Argentina - 100.00 Indirect BRF Energia S.A. Commercialization of eletric energy Brazil 100.00 100.00 Direct BRF Pet S.A. (e) Industrialization, commercialization and distribution of feed and nutrients for animals Brazil 100.00 100.00 Direct Hercosul Alimentos Ltda. (e) Manufacturing and sale of animal feed Brazil 100.00 100.00 Indirect Hercosul Distribuição Ltda. (e) Import, export, wholesale and retail sale of food products for animals Brazil 100.00 100.00 Indirect Hercosul International S.R.L. (e) Manufacturing, export, import and sale of feed and nutrients for animals Paraguay 100.00 100.00 Indirect Hercosul Soluções em Transportes Ltda. (e) Road freight Brazil 100.00 100.00 Indirect Mogiana Alimentos S.A. (e) Manufacturing, distribution and sale of Pet Food products Brazil 100.00 100.00 Indirect Potengi Holdings S.A. (c) Holding Brazil 50.00 50.00 Affiliate PR-SAD Administração de bem próprio S.A. Management of assets Brazil 33.33 33.33 Affiliate PSA Laboratório Veterinário Ltda. (n) Veterinary activities Brazil 100.00 100.00 Indirect Sadia Alimentos S.A. (l) Holding Argentina 100.00 100.00 Direta Sadia Uruguay S.A. Import and commercialization of products Uruguay 100.00 100.00 Direct Vip S.A. Empreendimentos e Participações Imobiliárias (n) Commercialization of owned real state Brazil 100.00 100.00 Direct BRF Investimentos Ltda. Holding, management of companies and assets Brazil 100.00 100.00 Indirect (1) UAE – United Arab Emirates. (a) Dormant subsidiaries. The Company is evaluating the liquidation of these subsidiaries. (b) For these entities, the Company has agreements that ensure full economic rights, except for AKF, in which the economic rights are of 99%. (c) Affiliate in partnership with a subsidiary of AES Brasil Energia S.A. in which the economic participation is 24% (note 12). (d) On March 21, 2023, the subsidiary Banvit ME FZE was dissolved. (e) The competitive process for the possible sale of these companies, which began on February 28, 2023, was closed on November 13, 2023, with the option of keeping these entities in operation and, therefore, no impact was recorded. (f) On July 7, 2023, the subsidiary Establecimiento Levino Zaccardi y Cia. S.A. was dissolved. (g) On July 21, 2023, the subsidiary Wellax Food Logistics C.P.A.S.U. Lda. was dissolved. (h) On December 11, 2023 the company BRF Arabia Holding Company was incorporated, located in Saudi Arabia. (i) On October 5, 2023 the company BRF UK Foods Ltd. was incorporated, located in England. (j) On December 27, 2023 the subsidiary One Foods Malaysia SDN BHD was dissolved. (k) On January 15, 2024 the subsidiary BRF Foods LLC was dissolved. (l) On December 31, 2023, BRF S.A. began to hold the entire share capital of the subsidiary Sadia Alimentos S.A. (m) On March 19, 2024 the subsidiary Buenos Aires Fortune S.A. was dissolved. (n) On March 28, 2024 the subsidiaries BRF VIP S.A. e a PSA Laboratório Veterinário Ltda. were incorporated by BRF S.A.

Cash and cash equivalents (Tabl

Cash and cash equivalents (Tables)	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of cash and cash equivalents	Schedule of cash and cash equivalents Average rate (1) 12.31.23 12.31.22 Cash and bank accounts Brazilian reais - 160,310 154,399 Saudi riyal - 307,151 307,440 U.S. dollar - 768,868 946,999 Euro - 24,506 93,321 Turkish lira - 93,641 83,339 Other currencies - 252,781 279,579 1,607,257 1,865,077 Cash equivalents In Brazilian reais Investment funds 11.65 4,676 3,492 Bank deposit certificates 11.89 4,876,861 3,754,202 4,881,537 3,757,694 In U.S. Dollar Term deposit 5.82 2,069,531 2,469,028 Overnight 1.74 17,570 12,720 Other currencies Term deposit (Saudi riyal) 6.15 612,110 - Term deposit (2) 76,659 26,410 2,775,870 2,508,158 9,264,664 8,130,929 (1) Weighted average annual rate . (2) Amounts are substantially denominated in Turkish Lira (TRY) at a weighted average annual rate of 43.00% (14.79% on December 31, 2022).

Marketable securities (Tables)

Marketable securities (Tables)	12 Months Ended
	Dec. 31, 2023
Marketable Securities
Schedule of marketable securities	Schedule of marketable securities Average rate (2) WAM (1) Currency 12.31.23 12.31.22 Fair value through other comprehensive income Equity securities (3) - USD - 12,103 11,752 Fair value through profit and loss Financial treasury bills 0.79 R$ 13.05 412,107 364,543 Investment funds - FIDC BRF and FIDC II 1.09 R$ - 16,490 15,505 Repurchase agreement 0.05 R$ 10.49 35,751 53,809 Other 0.08 R$ / ARS - 20 21 464,368 433,878 Amortized cost Sovereign bonds and other (4) 2.48 AOA 291,402 379,145 767,873 824,775 Current 447,878 418,373 Non-current (5) 319,995 406,402 (1) Weighted average maturity in years . (2) Weighted average annual rate . (3) It’s comprised of Aleph Farms Ltd. stocks . (4) It’s comprised of private securities and sovereign securities of the Angola Government and are presented net of expected credit losses in the amount of R$16,466 (R$15,231 on December 31, 2022 ). Amounts are substantially denominated in Angolan kwanza (AOA) and correspond to Time Deposit and Bond at a weighted average annual rate of 11.75% and 16.50% respectively. They also include marketable securities indexed to the U.S. Dollar at a weighted average annual rate of 6.34% and Bonds in U.S. Dollar at a weighted average annual rate of 5.90%. (5) Maturity until March of 2026 .

Trade accounts receivable and_2

Trade accounts receivable and other receivables (Tables)	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of trade accounts receivable, net and notes receivable	Schedule of trade accounts receivable, net and notes receivable 12.31.23 12.31.22 Trade accounts receivable Domestic market Third parties 1,860,089 1,473,921 Related parties 8,419 11,566 Foreign market Third parties 3,496,442 3,315,772 Related parties 27,781 20,789 5,392,731 4,822,048 ( - ) Adjustment to present value (29,284) (24,818) ( - ) Expected credit losses (591,479) (604,167) 4,771,968 4,193,063 Current 4,766,071 4,187,756 Non-current 5,897 5,307 Notes receivable 83,863 54,472 ( - ) Adjustment to present value (2,223) (386) ( - ) Expected credit losses (15,379) (15,643) 66,261 38,443 Current 64,731 27,351 Non-current (1) 1,530 11,092 (1) Weighted average maturity of 1.31 year .
Schedule of allowance for doubtful accounts	Schedule of allowance for doubtful accounts 12.31.23 12.31.22 Beginning balance (604,167) (638,583) (Additions) reversals (32,809) (12,772) Write-offs 8,539 10,744 Exchange rate variation 36,958 36,444 Ending balance (591,479) (604,167)
Schedule of aging of trade accounts receivable	Schedule of aging of trade accounts receivable 12.31.23 12.31.22 Not overdue 4,515,445 4,045,146 Overdue 01 to 60 days 225,135 125,082 61 to 90 days 46,347 7,629 91 to 120 days 15,248 17,084 121 to 180 days 11,101 18,536 181 to 360 days 22,116 17,902 More than 360 days 557,339 590,669 ( - ) Adjustment to present value (29,284) (24,818) ( - ) Expected credit losses (591,479) (604,167) 4,771,968 4,193,063

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of inventories	Schedule of inventories 12.31.23 12.31.22 Finished goods 3,564,379 4,885,465 Work in progress 378,788 435,018 Raw materials 1,675,323 2,086,963 Packaging materials 150,444 181,193 Secondary materials 546,213 705,692 Supplies 216,998 230,092 Imports in transit 150,947 230,133 Other 75,646 111,648 (-) Adjustment to present value (1) (129,848) (205,313) Total 6,628,890 8,660,891 (1) The adjustment refers to the counter-entry of the adjustment of present value from trade accounts payable and is carried out for cost according to inventories turnover .
Schedule of cost of sales	Schedule of cost of sales Realizable value through sale Impaired inventories Obsolete inventories Total 12.31.23 12.31.22 12.31.23 12.31.22 12.31.23 12.31.22 12.31.23 12.31.22 Beginning balance (66,671) (31,026) (73,694) (54,015) (9,944) (11,654) (150,309) (96,695) Additions (461,373) (343,739) (113,370) (193,040) (8,871) (9,258) (583,614) (546,037) Reversals 504,860 304,977 - - - - 504,860 304,977 Write-offs - - 164,245 173,648 10,603 11,075 174,848 184,723 Monetary correction by Hyperinflation - (22) (208) (311) (7) (170) (215) (503) Exchange rate variation (3,124) 3,139 46 24 (13) 63 (3,091) 3,226 Ending balance (26,308) (66,671) (22,981) (73,694) (8,232) (9,944) (57,521) (150,309)

Biological assets (Tables)

Biological assets (Tables)	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of biological assets	Schedule of biological assets Current Non-current Live animals Total Live animals Forests Total 12.31.23 12.31.22 12.31.23 12.31.22 12.31.23 12.31.22 12.31.23 12.31.22 Beginning balance 3,151,551 2,899,921 1,301,971 1,093,545 347,162 320,937 1,649,133 1,414,482 Additions/Transfer 27,098,935 28,453,575 710,121 677,234 72,576 60,489 782,697 737,723 Changes in fair value (1) 2,959,703 3,920,825 (380,608) (221,705) 187,736 33,840 (192,872) (187,865) Harvest - - - - (48,410) (67,546) (48,410) (67,546) Write-off - - - - (15,966) (558) (15,966) (558) Transfer between current and non-current 284,002 267,021 (284,002) (267,021) - - (284,002) (267,021) Transfer to inventories (30,727,668) (32,344,487) - - - - - - Exchange variation (71,052) (49,156) (37,316) (21,437) - - (37,316) (21,437) Monetary correction by Hyperinflation 6,693 3,852 5,052 41,355 - - 5,052 41,355 Ending balance 2,702,164 3,151,551 1,315,218 1,301,971 543,098 347,162 1,858,316 1,649,133 (1) The change in the fair value of biological assets includes depreciation of breeders and depletion of forests in the amount of R$1,390,550 (R$1,214,002 in the same period of the previous year).

Recoverable taxes (Tables)

Recoverable taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Recoverable Taxes
Schedule of recoverable assets	Schedule of recoverable assets 12.31.23 12.31.22 Recoverable taxes Recoverable ICMS and VAT 2,089,543 2,219,457 Recoverable PIS and COFINS 2,461,807 2,588,574 Recoverable IPI 1,094,466 1,016,373 Recoverable INSS 485,096 366,236 Other recoverable taxes 90,136 107,583 (-) Impairment (1) (139,420) (142,006) 6,081,628 6,156,217 Current 1,249,458 1,229,272 Non-current 4,832,170 4,926,945 Recoverable income taxes 437,103 434,392 (-) Impairment (443) (15,897) 436,660 418,495 Current 268,090 173,596 Non-current 168,570 244,899 (1) This amount comprises: impairment over ICMS and VAT R$(126,918); PIS and COFINS R$(12,407) and other taxes R$(95) (respectively (R$(126,229); R$(14,228) and R$(1,549) as of December 31, 2022).

Deferred income taxes (Tables)

Deferred income taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of breakdown	Schedule of breakdown 12.31.23 12.31.22 Assets Tax losses carryforward 2,532,720 2,800,162 Negative calculation basis (social contribution) 911,779 1,008,058 Temporary differences - Assets Provisions for tax, civil and labor risks 365,381 420,470 Expected credit losses 176,776 183,504 Impairment on tax credits 55,253 57,083 Provision for other obligations 115,216 146,652 Write-down to net realizable value of inventories 19,627 48,744 Employees' benefits plan 137,947 138,451 Lease basis difference 189,753 132,841 Other temporary differences 118,846 31,930 4,623,298 4,967,895 Temporary differences - Liabilities Goodwill amortization basis difference (336,135) (323,005) Depreciation (useful life) basis difference (863,896) (947,303) Business combination (1) (971,832) (1,003,955) Monetary correction by Hyperinflation (95,981) (85,997) Unrealized gains on derivatives, net (127,036) (73,998) Unrealized fair value gains, net (163,744) (71,617) Other temporary differences (11,691) (7,022) (2,570,315) (2,512,897) Total deferred taxes 2,052,983 2,454,998 Total Assets 2,113,108 2,566,461 Total Liabilities (60,125) (111,463) 2,052,983 2,454,998 (1) The deferred tax liability on business combination is substantially represented by the allocation of goodwill to property, plant and equipment, brands and contingent liabilities .
Schedule of deferred income taxes, net	Schedule of deferred income taxes, net 12.31.23 12.31.22 Beginning balance 2,454,998 2,917,560 Deferred income taxes recognized in income from continuing operations 244,172 (208,060) Deferred income taxes recognized in other comprehensive income (217,297) (175,110) Deferred income and social contribution taxes used in the leniency agreement (1) (435,128) - Deferred taxes recognized in accumulated losses - monetary correction by hyperinflation - (32,655) Other 6,238 (46,737) Ending balance 2,052,983 2,454,998 (1) In June 2023, the Company used deferred taxes on tax losses in the amount of R$435,128 to settle the debt resulting from the Leniency Agreement entered into with the Federal Government (note 1.2).
Schedule of effective income tax rate reconciliation	Schedule of effective income tax rate reconciliation 31.12.23 31.12.22 31.12.21 Loss before taxes - continued operations (1,984,706) (2,805,044) (34,788) Nominal tax rate 34 34 34 Benefit at nominal rate 674,800 953,715 11,828 Adjustments to income taxes Income from associates and joint ventures (1,110) 366 8,626 Difference of tax rates on results of foreign subsidiaries (536,428) 212,753 244,822 Difference of functional currency of foreign subsidiaries (190,743) (538,002) (129) Deferred tax assets not recognized (1) - (967,103) (840,457) Recognition of tax assets from previous years 61,348 (77,964) 1,025,000 Interest on taxes 140,056 83,235 104,789 Profits taxed by foreign jurisdictions (110,655) (31,400) (33,455) Transfer price (101,554) (24,995) (71,634) Tax paid on international subsidiaries 26,416 21,061 - Investment grant 118,793 114,913 109,591 Other permanent differences 34,931 (32,213) (6,879) Total 115,854 (285,634) 552,102 Effective rate 5.8 -10.2 1587.0 Current tax (128,318) (77,574) (255,642) Deferred tax 244,172 (208,060) 807,744 (1) Amount related to the non-recognition of deferred tax on tax losses carryforward, due to limited capacity of realization.

Judicial deposits (Tables)

Judicial deposits (Tables)	12 Months Ended
	Dec. 31, 2023
Judicial Deposits
Schedule of judicial deposits	Schedule of judicial deposits Tax Labor Civil, commercial and other Total 12.31.23 12.31.22 12.31.23 12.31.22 12.31.23 12.31.22 12.31.23 12.31.22 Beginning balance 191,161 259,468 194,906 246,007 64,609 44,844 450,676 550,319 Additions 8,816 3,628 68,124 88,489 5,679 24,644 82,619 116,761 Release in favor of the Company (17,692) (74,677) (28,419) (34,602) (1,202) (780) (47,313) (110,059) Release in favor of the counterparty (4,417) (12,402) (87,114) (116,258) (5,533) (6,315) (97,064) (134,975) Interest 14,793 15,144 8,770 11,295 3,263 2,216 26,826 28,655 Exchange rate variation - - (26) (25) - - (26) (25) Ending balance 192,661 191,161 156,241 194,906 66,816 64,609 415,718 450,676

Investments (Tables)

Investments (Tables)	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of composition of the investments	Schedule of composition of the investments 12.31.23 12.31.22 Investment in affiliates 97,134 100,481 Other investments 761 583 Total 97,895 101,064

Property, plant and equipment (

Property, plant and equipment (Tables)	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of plant and equipment	Schedule of plant and equipment Average rate (1) 12.31.22 Additions Disposals Monetary correction by Hyperinflation Transfers (2) Exchange rate variation 12.31.23 Cost Land 751,551 10,090 (22,900) 31,818 655 (41,111) 730,103 Buildings, facilities and improvements 12,620,828 1,032,674 (787,519) 104,826 463,943 (150,830) 13,283,922 Machinery and equipment 9,730,038 251,162 (176,072) 176,896 762,238 (246,955) 10,497,307 Furniture and fixtures 187,609 514 (5,450) 34,793 35,623 (28,383) 224,706 Vehicles 627,672 138,429 (296,680) 5,483 228 (29,834) 445,298 Construction in progress 1,095,143 758,772 (17,965) 3,947 (1,331,969) (24,414) 483,514 Advances to suppliers 31,886 20,205 - - (46,064) (2,655) 3,372 25,044,727 2,211,846 (1,306,586) 357,763 (115,346) (524,182) 25,668,222 Depreciation Land (3) 5.00 (44,434) (10,785) 11,408 254 - 1,604 (41,953) Buildings, facilities and improvements 2.90 (5,130,376) (792,198) 643,273 (49,230) 494 46,239 (5,281,798) Machinery and equipment 5.66 (5,121,757) (501,143) 134,430 (71,727) 70,740 98,869 (5,390,588) Furniture and fixtures 8.73 (90,543) (10,439) 3,114 (11,283) - 11,112 (98,039) Vehicles 14.78 (366,733) (183,250) 291,490 (8,382) - 19,945 (246,930) (10,753,843) (1,497,815) 1,083,715 (140,368) 71,234 177,769 (11,059,308) 14,290,884 714,031 (222,871) 217,395 (44,112) (346,413) 14,608,914 (1) Weighted average annual rate . (2) Refers to the transfer of R$9,929 to intangible assets and R$34,183 to assets held for sale, when the assets were reduced to their recoverable value, generating an expense of R$33,499, recorded in other operating results (note 26). (3) Land depreciation refers to right-of-use assets (note 17.1 ) . The amount of R$3,061 of depreciation was recognized in the cost of formation of forests and will be realized in the result according to the depletion Average rate (1) 12.31.21 Additions Disposals Monetary correction by Hyperinflation Transfers Exchange rate variation 12.31.22 Cost Land 710,017 10,289 (10,715) 56,130 7,601 (21,771) 751,551 Buildings, facilities and improvements 11,294,650 922,240 (130,814) 90,634 513,309 (69,191) 12,620,828 Machinery and equipment 8,735,375 21,913 (242,875) 281,368 1,035,129 (100,872) 9,730,038 Furniture and fixtures 150,865 1,141 (5,855) 26,735 23,238 (8,515) 187,609 Vehicles 384,289 246,491 (7,080) 7,141 10,589 (13,758) 627,672 Construction in progress 1,144,725 1,420,309 (2,279) 11,632 (1,456,540) (22,704) 1,095,143 Advances to suppliers 33,109 8,651 - - (135) (9,739) 31,886 22,453,030 2,631,034 (399,618) 473,640 133,191 (246,550) 25,044,727 Depreciation Land 15.34 (36,788) (12,410) 2,401 1,090 (4) 1,277 (44,434) Buildings, facilities and improvements 3.59 (4,494,435) (752,798) 114,639 8,968 (25,989) 19,239 (5,130,376) Machinery and equipment 6.25 (4,612,648) (556,013) 208,582 (105,534) (105,596) 49,452 (5,121,757) Furniture and fixtures 6.64 (72,820) (9,549) 3,883 (13,210) (2,913) 4,066 (90,543) Vehicles 22.85 (195,477) (166,428) 5,797 (6,175) (8,607) 4,157 (366,733) (9,412,168) (1,497,198) 335,302 (114,861) (143,109) 78,191 (10,753,843) 13,040,862 1,133,836 (64,316) 358,779 (9,918) (168,359) 14,290,884 (1) Weighted average annual rate .
Schedule of book value of the property, plant and equipment	Schedule of book value of the property, plant and equipment Type of collateral 12.31.23 12.31.22 Land Financial/tax 87,530 90,757 Buildings, facilities and improvements Financial/tax 1,395,846 1,298,326 Machinery and equipment Financial/labor/tax/civil 1,464,229 1,376,186 Furniture and fixtures Financial/tax 15,102 15,632 Vehicles Financial/tax 109 160 2,962,816 2,781,061

Intangible assets (Tables)

Intangible assets (Tables)	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of intangible assets	Schedule of intangible assets Average rate (1) 12.31.22 Additions Disposals Transfers Monetary correction by Hyperinflation Exchange rate variation 12.31.23 Cost Goodwill 3,474,103 - - - 96,843 (180,008) 3,390,938 Trademarks 1,881,199 - - - 114,516 (122,462) 1,873,253 Non-compete agreement 57,426 465 - - - (2,999) 54,892 Outgrowers relationship 517 - - - - - 517 Patents 4,878 - (675) - 1,335 (1,409) 4,129 Customer relationship 1,340,251 - - - 156,141 (278,650) 1,217,742 Software 930,090 140 (357,470) 214,757 33,916 (34,385) 787,048 Intangible in progress 77,263 166,995 (2,757) (204,828) (657) (537) 35,479 7,765,727 167,600 (360,902) 9,929 402,094 (620,450) 7,363,998 Amortization Non-compete agreement 46.01 (39,336) (11,353) - - - 2,848 (47,841) Outgrowers relationship 16.45 (347) (72) - - - - (419) Patents 8.52 (3,824) (448) 675 - (834) 1,236 (3,195) Customer relationship 6.67 (622,106) (101,575) - - (48,487) 136,513 (635,655) Software 43.58 (665,504) (226,029) 356,053 - (21,656) 20,686 (536,450) (1,331,117) (339,477) 356,728 - (70,977) 161,283 (1,223,560) 6,434,610 (171,877) (4,174) 9,929 331,117 (459,167) 6,140,438 (1) Weighted average annual remaining rate . Average rate (1) 12.31.21 Additions Disposals Business combination Transfers Monetary correction by Hyperinflation Exchange rate variation 12.31.22 Cost Goodwill 3,425,183 - - (4,026) - 171,880 (118,934) 3,474,103 Trademarks 1,733,335 - - - - 203,246 (55,382) 1,881,199 Non-compete agreement 110,208 19,609 (69,950) - - - (2,441) 57,426 Outgrowers relationship 4,740 - (4,223) - 11 - (11) 517 Patents 3,518 - (1) - - 1,978 (617) 4,878 Customer relationship 1,119,534 - - - - 381,289 (160,572) 1,340,251 Software 770,399 118 (92,163) - 240,679 19,111 (8,054) 930,090 Intangible in progress 98,716 209,007 - - (224,769) 525 (6,216) 77,263 7,265,633 228,734 (166,337) (4,026) 15,921 778,029 (352,227) 7,765,727 Amortization Non-compete agreement 62.71 (106,749) (5,023) 69,950 - - - 2,486 (39,336) Outgrowers relationship 19.48 (4,425) (145) 4,223 - - - - (347) Patents 8.08 (2,928) (475) - - - (715) 294 (3,824) Customer relationship 6.92 (437,774) (102,727) - - - (147,827) 66,222 (622,106) Software 52.04 (563,943) (175,768) 79,091 - (5,972) (4,925) 6,013 (665,504) (1,115,819) (284,138) 153,264 - (5,972) (153,467) 75,015 (1,331,117) 6,149,814 (55,404) (13,073) (4,026) 9,949 624,562 (277,212) 6,434,610 (1) Weighted average annual remaining rate .
Schedule of assumptions	Schedule of assumptions 2024 2025 2026 2027 2028 Inflation Brazil 4.00 3.50 3.50 3.40 3.40 Inflation - United States 2.21 2.16 2.16 2.16 2.16 Exchange rate - BRL / USD 5.00 5.06 5.13 5.10 5.10

Loans and borrowings (Tables)

Loans and borrowings (Tables)	12 Months Ended
	Dec. 31, 2023
Loans And Borrowings
Schedule of loans and financing	Schedule of loans and financing Charges (p.a.) Average rate (1) WAMT (2) 12.31.22 Reclassification (5) Borrowing Amortization Interest paid Interest accrued (3) Exchange rate variation 12.31.23 Local currency Working capital Fixed / CDI 12.28% (10.72% on 12.31.22) 0.65 409,186 - 740,000 (390,582) (37,352) 56,276 - 777,528 Certificate of agribusiness receivables (4) IPCA 10.86% (11.80% on 12.31.22) - 999,646 - - (1,018,131) (91,121) 109,606 - - Export credit facility CDI 13.26% (9.05% on 12.31.22) 3.67 3,613,555 (2,019,866) - - (234,038) 223,946 - 1,583,597 Debentures CDI / IPCA 10.94% (12.09% on 12.31.22) 5.75 5,940,146 - - - (441,639) 1,135,927 - 6,634,434 Fiscal incentives Fixed 2.40% (2.40% on 12.31.22) - 5,286 - 100,195 (98,877) (832) 832 - 6,604 10,967,819 (2,019,866) 840,195 (1,507,590) (804,982) 1,526,587 - 9,002,163 Foreign currency Bonds Fixed / FX USD 5.15% (4.91% on 12.31.22) 14.30 11,902,290 - - (3,672,960) (606,725) 663,684 (726,727) 7,559,562 Export credit facility Fixed /SOFR / FX USD 5.49% (7.10% on 12.31.22) 3.23 132,887 2,019,866 1,006,496 (534,993) (156,178) 126,784 (158,211) 2,436,651 Advances for foreign exchange rate contracts Fixed / FX USD 7.10% (0.00% on 12.31.22) 0.23 - - 306,684 (153,684) (4,304) 19,122 (9,398) 158,420 Working capital Fixed / EIBOR3M + 1,8% FX TRY, AED and USD 13.13% (16.83% on 12.31.22) 1.84 514,004 - 1,683,112 (1,020,713) (107,636) 122,454 (252,469) 938,752 12,549,181 2,019,866 2,996,292 (5,382,350) (874,843) 932,044 (1,146,805) 11,093,385 23,517,000 - 3,836,487 (6,889,940) (1,679,825) 2,458,631 (1,146,805) 20,095,548 Current 3,879,874 2,451,838 Non-current 19,637,126 17,643,710 (1) Weighted average annual rate . (2) Weighted average maturity in years . (3) Includes interest amounts, monetary restatement of the principal coupon and mark-to-market for debts hedged object to fair value hedge protection. (4) The Certificates of Agribusiness Receivables (“CRA”) issued by the Company are backed by receivables of BRF S.A. from certain subsidiaries abroad . (5) The Company, reclassified the export credit facility issued in Reais simultaneously and in connection with a foreign exchange rate swap, resulting essentially in a net cash flow in U.S. Dollars. Charges (p.a.) Average rate (1) WAMT (2) 12.31.21 Borrowing Amortization Interest paid Interest accrued Exchange rate variation 12.31.22 Local currency Working capital Fixed / CDI 10.72% 0.6 406,962 386,844 (392,684) (18,473) 26,902 (365) 409,186 Certificate of agribusiness receivables IPCA 11.80% 1.0 967,948 (242) - (86,620) 118,560 - 999,646 Development bank credit lines TJLP / TLP/ IPCA / FINAME (3.12% on 12.31.21) - 7,679 - (6,328) (1,472) 121 - - Debentures CDI / IPCA 12.09% 8.5 4,210,015 1,649,905 (70,000) (258,593) 408,819 - 5,940,146 Export credit facility Fixed / CDI 9.05% 5.3 3,516,273 637,000 (415,706) (272,642) 290,544 (141,914) 3,613,555 Fiscal incentives Fixed 2.40% - 3,601 100,326 (98,667) (827) 853 - 5,286 9,112,478 2,773,833 (983,385) (638,627) 845,799 (142,279) 10,967,819 Foreign currency Bonds Fixed / FX USD and EUR 4.91% 11.0 15,544,012 - (2,416,162) (793,711) 724,476 (1,156,325) 11,902,290 Export credit facility Fixed / LIBOR / FX USD 7.10% (3.43% on 12.31.21) 0.2 311,385 - (170,051) (7,119) 7,609 (8,937) 132,887 Advances for foreign exchange rate contracts Fixed / FX USD - - 3,103 - (2,766) - (53) (284) - Working capital Fixed / FX TRY and USD 16.83% (13.35% on 12.31.21) 0.7 485,052 618,780 (412,058) (78,844) 74,581 (173,507) 514,004 16,343,552 618,780 (3,001,037) (879,674) 806,613 (1,339,053) 12,549,181 25,456,030 3,392,613 (3,984,422) (1,518,301) 1,652,412 (1,481,332) 23,517,000 Current 3,203,068 3,879,874 Non-current 22,252,962 19,637,126 (1) Weighted average annual rate . (2) Weighted average maturity in years .
Schedule of guarantees	Schedule of guarantees 12.31.23 12.31.22 Total loans and borrowings 20,095,548 23,517,000 Mortgage guarantees Related to tax incentives and other 6,604 5,286
[custom:DisclosureOfRepurchasedSeniorNotesExplanatory]	Instrument Currency Maturity Notional repurchased Outstanding notional (1) (loan currency) (Reais) (2) (loan currency) (Reais) (3) BRF S.A. - BRFSBZ 4.75 USD 2024 295,363 1,521,887 - - BRF S.A. - BRFSBZ 4.35 USD 2026 200,000 984,580 299,282 1,448,914 (1) Outstanding notional after the tender offer. (2) Represented by the amount in the original loan currency, translated by the foreign exchange rate at the settlement date of the repurchase. (3) Represented by the amount in the original loan currency, translated by the foreign exchange rate at the settlement date 12.31.23.

Trade accounts payable (Tables)

Trade accounts payable (Tables)	12 Months Ended
	Dec. 31, 2023
Trade Accounts Payable
Schedule of trade accounts payable	Schedule of trade accounts payable 12.31.23 12.31.22 Trade accounts payable Domestic market Third parties 10,575,915 11,595,543 Related parties 21,482 26,970 Foreign market Third parties 2,157,491 2,723,797 Related parties 3,663 42 12,758,551 14,346,352 (-) Adjustment to present value (166,123) (210,128) 12,592,428 14,136,224 Current 12,592,006 14,128,765 Non-current 422 7,459

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of right-of-use assets	Schedule of right-of-use assets Average rate (1) 12.31.22 Additions Disposals Transfer Monetary correction by Hyperinflation Exchange rate variation 12.31.23 Cost Land 139,740 9,330 (11,883) - 1,286 (8,401) 130,072 Buildings, facilities and improvements 4,031,143 1,031,073 (675,341) (27,655) 12,940 (26,825) 4,345,335 Machinery and equipment 47,688 241,292 (18,148) 27,655 575 (514) 298,548 Vehicles 602,116 138,388 (294,854) - 4,992 (28,084) 422,558 Software 12,303 - (12,303) - - - - 4,832,990 1,420,083 (1,012,529) - 19,793 (63,824) 5,196,513 Depreciation Land 7.37 (44,006) (10,680) 11,405 - 277 1,554 (41,450) Buildings, facilities and improvements 13.56 (1,784,777) (574,800) 597,221 15,686 (3,786) 14,260 (1,736,196) Machinery and equipment 19.40 (27,283) (52,424) 14,795 (15,686) (1,957) 605 (81,950) Vehicles 35.27 (346,907) (179,841) 289,744 - (7,879) 17,973 (226,910) Software - (10,814) (1,487) 12,301 - - - - (2,213,787) (819,232) 925,466 - (13,345) 34,392 (2,086,506) 2,619,203 600,851 (87,063) - 6,448 (29,432) 3,110,007 (1) Weighted average annual rate . Average rate (1) 12.31.21 Additions Disposals Monetary correction by hyperinflation Exchange rate variation 12.31.22 Cost Land 145,394 732 (2,489) 3,534 (7,431) 139,740 Buildings 3,223,625 927,818 (116,707) 18,933 (22,526) 4,031,143 Machinery and equipment 117,412 4,086 (74,193) 815 (432) 47,688 Vehicles 369,979 246,075 (5,477) 6,279 (14,740) 602,116 Software 79,731 - (67,428) - - 12,303 3,936,141 1,178,711 (266,294) 29,561 (45,129) 4,832,990 Depreciation Land 8.95 (36,439) (12,334) 2,401 1,090 1,276 (44,006) Buildings 5.16 (1,383,968) (510,875) 104,540 (10,225) 15,751 (1,784,777) Machinery and equipment 25.60 (73,385) (27,726) 74,111 (475) 192 (27,283) Vehicles 23.19 (189,817) (161,992) 4,383 (5,496) 6,015 (346,907) Software 76.58 (61,193) (3,998) 54,377 - - (10,814) (1,744,802) (716,925) 239,812 (15,106) 23,234 (2,213,787) 2,191,339 461,786 (26,482) 14,455 (21,895) 2,619,203 (1) Weighted average annual rate .
Schedule of lease liabilities	Schedule of lease liabilities Weighted average WAM (1) 12.31.22 Additions Payments Interest paid Interest accrued Disposals Exchange rate variation 12.31.23 Land - - 112,476 9,330 (6,844) (9,404) 9,404 (1,792) (6,475) 106,695 Buildings, facilities and improvements - - 2,634,074 1,031,073 (530,779) (142,245) 268,659 (77,896) (8,024) 3,174,862 Machinery and equipment - - 22,565 241,292 (34,756) (28,660) 28,660 (3,533) (296) 225,272 Vehicles - - 274,215 138,388 (168,473) (16,677) 16,677 (16,841) (12,271) 215,018 Software - - 1,604 - (1,604) (45) 45 - - - 7.5 7.6 3,044,934 1,420,083 (742,456) (197,031) 323,445 (100,062) (27,066) 3,721,847 Current 676,864 944,326 Non-current 2,368,070 2,777,521 (1) Weighted average maturity in years . Weighted average WAM (1) 12.31.21 Additions Payments Interest paid Interest accrued Disposals Exchange rate variation 12.31.22 Land - - 126,293 732 (7,709) (9,653) 9,653 (166) (6,674) 112,476 Buildings - - 2,095,375 935,916 (458,434) (102,740) 191,431 (19,395) (8,079) 2,634,074 Machinery and equipment - - 45,218 4,086 (25,609) (2,709) 2,709 (10) (1,120) 22,565 Vehicles - - 192,694 246,075 (153,992) (15,830) 15,830 (1,362) (9,200) 274,215 Software - - 19,666 - (4,102) (249) 249 (13,960) - 1,604 7.2 7.3 2,479,246 1,186,809 (649,846) (131,181) 219,872 (34,893) (25,073) 3,044,934 Current 471,956 676,864 Non-current 2,007,290 2,368,070 (1) Weighted average maturity in years .
Schedule of Lease liabilities maturity	Schedule of Lease liabilities maturity 12.31.23 Current 944,326 Non-current 2,777,521 2025 686,951 2026 510,645 2027 425,753 2028 285,951 2029 onwards 868,221 3,721,847
Schedule of amounts recognized in the statement of income	Schedule of amounts recognized in the statement of income 12.31.23 12.31.22 12.31.21 Variable payments not included in the lease liabilities 186,146 217,498 282,732 Expenses related to short-term leases 97,511 124,451 171,733 Expenses related to low-value assets 26,454 13,469 4,681 Amounts recognized in the statement of income 310,111 355,418 459,146

Share-based payment (Tables)

Share-based payment (Tables)	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of breakdown of the outstanding shares granted	Schedule of breakdown of the outstanding shares granted Date Quantity Grant (1) Grant Vesting date Shares granted Outstanding shares Fair value of the shares 07/01/21 07/01/24 2,883,737 368,287 28.58 07/01/22 07/01/25 4,703,472 2,056,022 14.11 06/01/23 06/01/26 4,726,960 4,726,960 7.38 07/01/23 07/01/26 2,108,504 2,082,859 8.98 14,422,673 9,234,128 (1) Amounts expressed in Brazilian Reais .
Schedule of roll forward granted options	Schedule of roll forward granted options Outstanding stocks as of December 31, 2021 5,395,519 Granted Restricted stocks - July 2022 4,703,472 Exercised / Delivered: Restricted stocks – grant of June, 2021 (189,285) Restricted stocks – grant of June, 2020 (317,386) Restricted stocks – grant of July, 2019 (83,175) Restricted stocks – grant of June, 2019 (107,309) Forfeiture (1) : Restricted stocks – grant of July, 2022 (947,335) Restricted stocks – grant of July, 2021 (1,554,424) Restricted stocks – grant of June, 2020 (1,425,333) Restricted stocks – grant of September, 2019 (22,867) Restricted stocks - grant of July, 2019 (237,142) Restricted stocks – grant of June, 2019 (82,203) Outstanding stocks as of December 31, 2022 5,132,532 Granted Restricted stocks - July 2023 2,108,504 Restricted stocks - June 2023 4,726,960 Exercised / Delivered: Restricted stocks – grant of July, 2022 (282,887) Restricted stocks – grant of July, 2021 (106,713) Restricted stocks – grant of June, 2020 (149,618) Forfeiture (1) : Restricted stocks – grant of July, 2023 (25,645) Restricted stocks – grant of July, 2022 (1,417,225) Restricted stocks – grant of July, 2021 (463,260) Restricted stocks – grant of June, 2020 (288,520) Outstanding stocks as of December 31, 2023 9,234,128 (1) The forfeitures are related to the resignation of eligible executive before the end of the vesting period.

Employees benefits (Tables)

Employees benefits (Tables)	12 Months Ended
	Dec. 31, 2023
Employees Benefits
Schedule of assets and actuarial liabilities	Schedule of assets and actuarial liabilities FAF Plan II 12.31.23 12.31.22 12.31.23 12.31.22 Composition of actuarial assets and liabilities Present value of actuarial liabilities 3,348,786 3,121,348 21,789 20,822 Fair value of assets (3,647,431) (3,603,611) (22,845) (22,745) (Surplus) Deficit (298,645) (482,263) (1,056) (1,923) Irrecoverable surplus - (asset ceiling) 298,645 482,263 1,056 1,923 Net actuarial (assets) liabilities - - - - Rollforward of irrecoverable surplus Beginning balance of irrecoverable surplus 482,263 207,230 1,923 - Interest on irrecoverable surplus 47,021 18,152 187 - Changes in irrecoverable surplus during the year (230,639) 256,881 (1,054) 1,923 Ending balance of irrecoverable surplus 298,645 482,263 1,056 1,923 Rollforward of present value of actuarial liabilities Beginning balance of the present value of liabilities 3,121,348 3,340,497 20,822 23,981 Interest on actuarial obligations 293,231 283,241 1,935 1,997 Current service cost 18,153 23,189 - - Benefit paid (233,865) (213,804) (1,947) (1,838) Actuarial losses - experience 81,782 (36,292) 460 (1,358) Actuarial (gains) losses - economic hypotheses 68,137 (242,957) 519 (1,414) Actuarial (gains) losses - demographic hypothesis - (32,526) - (546) Ending balance of actuarial liabilities 3,348,786 3,121,348 21,789 20,822 Rollforward of the fair value of the assets Beginning balance of the fair value of plan assets (3,603,611) (3,547,727) (22,745) (22,298) Interest income on assets plan (340,252) (301,394) (2,122) (1,851) Benefit paid 233,865 213,804 1,947 1,838 Return on assets higher (lower) than projection 62,567 31,706 75 (434) Ending Balance of the fair value of the assets (3,647,431) (3,603,611) (22,845) (22,745) Rollforward of comprehensive income Beginning balance 23,190 26,741 3,385 (2,485) Reversion to accumulated losses (23,190) (26,741) (3,385) 2,485 Actuarial gains (losses) (149,919) 311,776 (979) 2,772 Return on assets higher (lower) than projection (62,567) (31,705) (75) 434 Changes on irrecoverable surplus 230,639 (256,881) 1,054 179 Ending balance of comprehensive income 18,153 23,190 - 3,385 Costs recognized in statement of income Current service costs (18,153) (23,190) - - Interest on actuarial obligations (293,231) (283,241) (1,935) (1,997) Projected return on assets 340,252 301,394 2,122 1,851 Interest on irrecoverable surplus (47,021) (18,153) (187) - Costs recognized in statement of income (18,153) (23,190) - (146) Estimated costs for the next year Costs of defined benefit (19,226) (18,153) - - Estimated costs for the next year (19,226) (18,153) - -
Schedule of actuarial assumptions and demographic data	Schedule of actuarial assumptions and demographic data FAF Plan II 12.31.23 12.31.22 12.31.23 12.31.22 Actuarial assumptions Economic hypothesis Discount rate 9.54 9.75 9.43 9.73 Inflation rate 3.50 3.50 3.50 3.50 Wage growth rate 4.60 4.60 N/A N/A Demographic hypothesis Mortality schedule AT-2000 Basic, by gender AT-2000 Basic, by gender AT-2000 Basic, by gender AT-2000 Basic, by gender Mortality schedule - Disabled CSO-58 CSO-58 CSO-58 CSO-58 Demographic data Number of active participants 5,314 5,669 - - Number of beneficiary participants assisted 7,972 7,884 51 51
Schedule of composition of the investment portfolios	Schedule of composition of the investment portfolios FAF Plan II 12.31.23 12.31.22 12.31.23 12.31.22 Composition of the fund's portfolio Fixed income 2,607,913 71.5 2,385,591 66.2 20,629 90.3 19,969 87.8 Variable income 339,211 9.3 421,622 11.7 937 4.1 1,115 4.9 Real estate 368,391 10.1 342,343 9.5 23 0.1 23 0.1 Other 331,916 9.1 454,055 12.6 1,256 5.5 1,638 7.2 3,647,431 100.0 3,603,611 100.0 22,845 100.0 22,745 100.0 % of nominal return on assets 9.44 8.50 9.33 8.30
Schedule of amounts represent the expected benefit payments for future periods and the average duration of the plan’s obligations	Schedule of amounts represent the expected benefit payments for future periods and the average duration of the plan’s obligations FAF Plan II 2024 240,517 1,954 2025 239,946 1,935 2026 239,731 1,914 2027 240,288 1,888 2028 239,854 1,859 2029 to 2033 1,223,676 8,698 Weighted average duration - in years 10.95 8.88
Schedule of quantitative sensitivity analysis regarding the relevant assumptions of defined benefit plan FAF	Schedule of quantitative sensitivity analysis regarding the relevant assumptions of defined benefit plan FAF Assumptions utilized Variation of (+1%) Variation of (-1%) Relevant assumptions Average rate Actuarial liabilities Average rate Actuarial liabilities Benefit plan - FAF Discount rate 9.54 10.54 3,031,526 8.54 3,729,735 Wage growth rate (1) 1.06 2.06 3,373,686 0.06 3,322,461 (1)
Schedule of employee benefits	Schedule of employee benefits Liabilities 12.31.23 12.31.22 Medical assistance 66,245 119,729 F.G.T.S. Penalty (1) 70,535 60,657 Award for length of service 125,991 112,225 Other 278,050 228,701 540,821 521,312 Current 86,423 64,367 Non-current 454,398 456,945 (1) FGTS – Government Severance Indemnity Fund for Employees
Schedule of actuarial liabilities related to other benefits	Schedule of actuarial liabilities related to other benefits Medical plan F.G.T.S. penalty Award for length of service Other (1) 12.31.23 12.31.22 12.31.23 12.31.22 12.31.23 12.31.22 12.31.23 12.31.22 Composition of actuarial liabilities Present value of actuarial liabilities 66,245 119,729 70,535 60,657 125,991 112,225 278,050 228,700 Net actuarial liabilities 66,245 119,729 70,535 60,657 125,991 112,225 278,050 228,700 Rollforward of present value of actuarial liabilities Beginning balance of present value of actuarial liabilities 119,729 195,345 60,657 53,881 112,225 98,474 228,700 203,202 Interest on actuarial liabilities 11,434 16,805 5,052 4,071 10,104 7,997 16,947 15,388 Current service costs 508 678 2,669 2,480 5,707 5,221 22,123 22,804 Past service costs - - - - - - 3,326 - Benefits paid directly by the Company (4,562) (8,811) (4,937) (11,482) (16,201) (14,542) (44,141) (26,633) Business combination - - - - - - - - Actuarial (gains) losses - experience (62,276) (55,928) 5,938 13,589 12,745 17,357 103,847 15,764 Actuarial (gains) losses - demographic hypothesis - (12,325) - 2,237 - 1,935 (6,504) 1,623 Actuarial (gains) losses - economic hypothesis 1,412 (16,035) 1,156 (4,119) 1,411 (4,217) (6,747) 19,775 Actuarial (gains) losses - exchange variation - - - - - - (39,501) (23,223) Ending balance of liabilities 66,245 119,729 70,535 60,657 125,991 112,225 278,050 228,700 Rollforward of the fair value of the assets Benefits paid directly by the Company 4,562 8,811 4,937 11,482 16,201 14,542 44,141 26,633 Contributions of the sponsor (4,562) (8,811) (4,937) (11,482) (16,201) (14,542) (44,141) (26,633) Ending Balance of the fair value of the assets - - - - - - - - Rollforward of comprehensive income Beginning balance 49,568 (34,720) (5,071) 6,636 - - (84,008) (84,050) Actuarial gains (losses) 60,864 84,288 (7,094) (11,707) - - (90,596) (37,162) Exchange variation - - - - - - 40,331 37,204 Ending balance of comprehensive income 110,432 49,568 (12,165) (5,071) - - (134,273) (84,008) Costs recognized in statement of income Interest on actuarial liabilities (11,434) (16,805) (5,052) (4,071) (10,104) (7,997) (16,947) (15,388) Current service costs (508) (678) (2,669) (2,480) (5,707) (5,221) (22,123) (22,804) Past service costs - - - - - (3,326) - Immediate recognition of reduction - - - - (14,156) (15,075) - - Cost recognized in statement of income (11,942) (17,483) (7,721) (6,551) (29,967) (28,293) (42,396) (38,192) Estimated costs for the next year Current service costs (19) (508) (3,021) (2,669) (6,146) (5,707) (30,317) (22,804) Interest on actuarial liabilities (6,268) (11,434) (5,669) (5,052) (10,893) (10,104) (35,728) (15,388) Estimated costs for the next year (6,287) (11,942) (8,690) (7,721) (17,039) (15,811) (66,045) (38,192) (1) Considers the sum of the retirement compensation, life insurance benefits and compensation for time of service granted in certain subsidiaries of Company.
Schedule of main actuarial assumptions and demographic data	Schedule of main actuarial assumptions and demographic data Medical plan F.G.T.S. penalty Other (1) Actuarial assumptions 12.31.23 12.31.22 12.31.23 12.31.22 12.31.23 12.31.22 Economic hypothesis Discount rate 9.61 9.73 9.42 9.66 13.77 8.71 Inflation rate 3.50 3.50 3.50 3.50 11.75 4.88 Medical inflation 6.60 6.60 N/A N/A N/A N/A Wage growth rate N/A N/A 3.50 3.50 8.34 4.88 F.G.T.S. balance growth N/A N/A 3.41 3.70 N/A N/A Demographic hypothesis Mortality schedule AT-2000 Basic by gender AT-2000 Basic by gender AT-2000 Basic by gender AT-2000 Basic by gender Disability entry schedule N/A N/A Vindas Álvaro's attenuated 30% Vindas Álvaro's attenuated 30% Schedule of turnover - BRF's historical 2023 2022 2023 2022 Demoraphic data Number of active participants 1,015 13,776 92,120 91,490 Number of assisted beneficiary participants 1,415 1,610 - -
Schedule of future payments	Schedule of future payments Payments Medical plan F.G.T.S. penalty Award for length of service Other Total 2024 2,016 20,718 20,704 42,985 86,423 2025 2,350 4,955 16,507 19,058 42,870 2026 2,773 5,652 16,355 20,007 44,787 2027 3,212 6,385 15,453 21,680 46,730 2028 3,603 6,237 18,939 22,861 51,640 2029 to 2033 25,324 41,929 86,808 221,431 375,492 Weighted average duration - in years 15.62 5.59 5.15 9.61
Schedule of sensitivity analysis post-employment plans	Schedule of sensitivity analysis post-employment plans Assumptions utilized (+) Variation (-) Variation Relevant assumptions Average (%) Actuarial liabilities Average (%) Actuarial liabilities Medical plan Discount rate 9.61 10.61 56,322 8.61 78,929 Medical inflation 6.60 7.60 78,902 5.60 56,260 Award for length of service Discount rate 9.42 10.42 120,327 8.42 132,249 Turnover Historical +3 107,233 - 3 151,251 F.G.T.S. penalty Discount rate 9.42 10.42 67,125 8.42 74,375 Wage growth rate 3.50 4.50 71,226 2.50 69,899 Turnover Historical +3 59,720 - 3 86,071

Provision for tax, civil and _2

Provision for tax, civil and labor risks (Tables)	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of provisions for tax	Schedule of provisions for tax Tax Labor Civil and other Contingent liabilities (1) Total 12.31.23 12.31.22 12.31.23 12.31.22 12.31.23 12.31.22 12.31.23 12.31.22 12.31.23 12.31.22 Beginning balance 399,675 400,101 526,710 628,767 358,304 357,013 130,848 131,751 1,415,537 1,517,632 Additions 100,454 116,269 359,512 408,903 55,734 59,302 - - 515,700 584,474 Reversals (66,405) (86,165) (240,152) (332,819) (48,480) (67,826) (38,016) (903) (393,053) (487,713) Payments (164,104) (75,249) (270,771) (311,047) (43,045) (41,064) - - (477,920) (427,360) Interest 52,426 44,714 62,135 133,987 30,128 50,911 - - 144,689 229,612 Exchange rate variation (51) 5 (1,505) (1,081) (227) (32) - - (1,783) (1,108) Ending balance 321,995 399,675 435,929 526,710 352,414 358,304 92,832 130,848 1,203,170 1,415,537 Current 720,187 867,294 Non-current 482,983 548,243 (1) Contingent liabilities recognized at fair value as of the acquisition date, arising from the business combination with Sadia, Hercosul and Mogiana.

Equity (Tables)

Equity (Tables)	12 Months Ended
	Dec. 31, 2023
Equity
Schedule of breakdown of capital stock by nature	Schedule of breakdown of capital stock by nature 12.31.23 12.31.22 Shareholders Quantity % Quantity % Major shareholders Marfrig Global Foods S.A. 842,165,702 50.06 360,133,580 33.27 Salic 180,000,000 10.70 - - Kapitalo Investimentos Ltda. 107,982,757 6.42 55,730,079 5.15 Caixa de Previd. dos Func. do Banco do Brasil 103,328,121 6.14 67,560,738 6.24 Management Board of Directors 518,900 0.03 518,900 0.05 Executives 626,458 0.04 655,163 0.06 Fiscal Council 32,700 0.00 3,407 0.00 Treasury shares 3,817,179 0.23 4,356,397 0.40 Other 444,001,429 26.38 593,514,982 54.83 1,682,473,246 100.00 1,082,473,246 100.00
Schedule of roll forward of outstanding shares	Schedule of roll forward of outstanding shares Quantity of outstanding of shares 12.31.23 12.31.22 Beginning balance 1,078,116,849 807,419,692 Issue of shares on 07.13.23 and 02.01.22 600,000,000 270,000,000 Delivery of restricted shares 539,218 697,157 Ending balance 1,678,656,067 1,078,116,849
Schedule of capital reserve and other equity transactions	Schedule of capital reserve and other equity transactions 12.31.23 12.31.22 Capital reserves 2,763,364 2,338,476 Other equity transactions (70,106) (77,825) Share-based payments 203,374 195,655 Acquisition of non-controlling interest (273,260) (273,260) Capital transactions with controlled entities (220) (220)
Schedule of treasury shares	Schedule of treasury shares Quantity of outstanding of shares 12.31.23 12.31.22 Shares at the beggining of the year 4,356,397 5,053,554 Delivery of restricted shares (539,218) (697,157) Shares at the end of the year 3,817,179 4,356,397

Earnings (loss) per share (Tabl

Earnings (loss) per share (Tables)	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of earning loss per share	Schedule of earning loss per share Continued operations 12.31.23 12.31.22 Basic numerator Net loss for the period attributable to controlling shareholders (2,028,559) (3,115,455) Basic denominator Weighted average number of outstanding shares - basic 1,360,268,402 1,052,606,000 Net loss per share basic - R$ (1.49) (2.96) Diluted denominator Weighted average number of outstanding shares - diluted (1) 1,360,268,402 1,052,606,000 Net loss per share diluted - R$ (1.49) (2.96) (1) Shares linked to share-based payment plans have an anti-dilutive effect in the years. Discontinued operations 12.31.23 12.31.22 Basic numerator Net loss for the year attributable to controlling shareholders - (50,948) Basic denominator Weighted average number of outstanding shares - basic 1,360,268,402 1,052,606,000 Net loss per share basic - R$ - (0.05) Diluted denominator Weighted average number of outstanding shares - diluted (1) 1,360,268,402 1,052,606,000 Net loss per share diluted - R$ - (0.05) (1) Shares linked to share-based payment plans have an anti-dilutive effect in the years. Continued and discontinued operations 12.31.23 12.31.22 Basic numerator Net loss for the period attributable to controlling shareholders (2,028,559) (3,166,403) Basic denominator Weighted average number of outstanding shares - basic 1,360,268,402 1,052,606,000 Net earnings (loss) per share basic - R$ (1.49) (3.01) Diluted denominator Weighted average number of outstanding shares - diluted (1) 1,360,268,402 1,052,606,000 Net loss per share diluted - R$ (1.49) (3.01) (1) Shares linked to share-based payment plans have an anti-dilutive effect in the years.

Financial instruments and ris_2

Financial instruments and risk management (Tables)	12 Months Ended
	Dec. 31, 2023
Financial Instruments And Risk Management
Schedule of monitors the gross debt and net debt	Schedule of monitors the gross debt and net debt 12.31.23 12.31.22 Current Non-current Total Total Foreign currency loans and borrowings (1,521,567) (9,571,818) (11,093,385) (12,549,181) Local currency loans and borrowings (930,271) (8,071,892) (9,002,163) (10,967,819) Derivative financial instruments, net 32,282 470,011 502,293 (126,019) Gross debt (2,419,556) (17,173,699) (19,593,255) (23,643,019) Cash and cash equivalents 9,264,664 - 9,264,664 8,130,929 Marketable securities 447,878 319,995 767,873 824,775 Restricted cash 13,814 72,395 86,209 89,717 9,726,356 392,390 10,118,746 9,045,421 Net debt 7,306,800 (16,781,309) (9,474,509) (14,597,598)
Schedule of financial position of derivative financial instruments	Schedule of financial position of derivative financial instruments Note 12.31.23 12.31.22 Assets Designated as hedge accounting Foreign exchange risk on operating income 23.2.1 ii) 103,558 8,726 Commodities price risk 23.2.2 5,510 108,966 Interest rate risk 23.2.3 529,830 9,517 Not designated as hedge accounting Foreign exchange risk on statement of financial position 23.2.1 i) 154 3,939 639,052 131,148 Current assets 109,222 120,865 Non-current assets 529,830 10,283 Liabilities Designated as hedge accounting Foreign exchange risk on statement of financial position 23.2.1 i) (52,149) (84,633) Foreign exchange risk on operating income 23.2.1 ii) (7,600) (17,551) Commodities price risk 23.2.2 (14,363) (26,730) Interest rate risk 23.2.3 - (122,002) Not designated as hedge accounting Foreign exchange risk on statement of financial position 23.2.1 i) (62,647) (6,251) (136,759) (257,167) Current liabilities (76,940) (82,468) Non-current liabilities (59,819) (174,699) Position of derivative financial instruments - net 502,293 (126,019)
Schedule of significant commitments and contractual obligations	Schedule of significant commitments and contractual obligations 12.31.23 Book Contractual cash flow 2024 2025 2026 2027 2028 2029 onwards Non derivative financial liabilities Loans and borrowings 20,095,548 29,239,484 3,360,512 2,381,197 3,865,863 3,784,178 1,507,940 14,339,794 Principal 19,856,354 2,073,011 1,355,195 2,929,729 2,984,936 939,150 9,574,333 Interest 9,383,130 1,287,501 1,026,002 936,134 799,242 568,790 4,765,461 Trade accounts payable 12,592,428 12,758,551 12,757,347 175 1,029 - - - Lease liabilities 3,721,847 4,661,489 1,009,012 784,287 622,935 554,953 398,258 1,292,044 Derivative financial liabilities Financial instruments designated hedge accounting for protection of: Foreign exchange risk 59,749 59,749 59,749 - - - - - Commodities price risk 14,363 14,363 14,363 - - - - - Financial instruments not designated as hedge accounting for protection of: Foreign exchange risk 62,647 18,732 - - - 18,732 - -
Schedule of assets and liabilities	Schedule of assets and liabilities 12.31.23 12.31.22 Cash and cash equivalents 2,970,268 3,691,668 Trade accounts receivable 4,788,635 6,013,713 Trade accounts payable (1,195,133) (1,484,810) Loans and borrowings (8,715,484) (12,241,309) Other assets and liabilities, net (30,310) 35,371 Exposure of assets and liabilities in foreign currencies (2,182,024) (3,985,367) Derivative financial instruments (hedge) 2,033,346 3,721,930 Exposure in result, net (148,678) (263,437)
Schedule of net exposure	Schedule of net exposure Net Exposure (1) 12.31.23 12.31.22 Chilean Pesos (CLP) 220,116 256,121 Euros (EUR) (25,050) (43,445) Angolan kwanza (AOA) 97,368 53,723 Yen (JPY) (1,241) (3,268) Argentinian Peso (ARS) (3,146) (4,614) Turkish Liras (TRY) 76,439 214,936 U.S. Dollars (USD) (513,164) (736,890) Total (148,678) (263,437) (1) The Company is exposed to other currencies, although they have been grouped in the currencies above due to its high correlation or for not being individually significant .
Schedule of derivative instruments not designated	Schedule of derivative instruments not designated 12.31.23 Derivative instruments not designated Asset Liability Maturity Notional Exercise rate Fair value (R$) Futures BRL USD 1st Qtr. 2024 USD (224,250) 4.8690 (3,289) Futures USD BRL 1st Qtr. 2024 USD 224,250 4.8690 3,444 Swap USD + 4,35% p.a. 86,52% of CDI 3rd Qtr. 2026 USD 145,000 N/A (41,087) Swap USD + 4.35% p.a. CDI - 0,51% p.a. 3rd Qtr. 2026 USD 115,000 N/A (18,732) Non-deliverable forward EUR TRY 1st Qtr. 2024 EUR 5,000 31.1500 460 Non-deliverable forward USD TRY 1st Qtr. 2024 USD 14,900 30.6070 (2,008) Non-deliverable forward USD AOA 1st Qtr. 2024 USD 10,000 860.5000 (1,041) Non-deliverable forward USD AOA 2nd Qtr. 2024 USD 2,000 893.0000 (241) Total (62,494)
Schedule of derivative instruments designated - Fair value hedge	Schedule of derivative instruments designated - Fair value hedge 12.31.23 Fair value (R$) Derivative instruments designated - Fair value hedge Hedged Object Maturity Asset Liability Notional Instrument Object (1) FX and interest rate swap USD debt 1st Qtr. 2024 FX + 7,33% p.a. 100% CDI + 2.20% p.a. 30,000 USD (17,201) (80,378) FX and interest rate swap USD debt 2nd Qtr. 2024 FX + 6.32% p.a. 100% CDI + 1,61% p.a. 130,000 USD (34,948) 80,534 160,000 (52,149) 156 (1) Corresponds to the accumulated amount of fair value hedge adjustments on the hedged items, included in the carrying amount of the senior unsecured notes .
Schedule of cash flow hedge to derivative instruments	Schedule of cash flow hedge to derivative instruments 12.31.23 Cash flow hedge - Derivative instruments Hedged object Asset Liability Maturity Notional Designation rate Fair value (1) Non-deliverable forward USD Exports BRL USD 1st Qtr. 2024 USD 128,500 5.2959 52,159 Non-deliverable forward USD Exports BRL USD 2nd Qtr. 2024 USD 65,500 5.1633 14,564 Non-deliverable forward USD Exports BRL USD 3rd Qtr. 2024 USD 45,500 5.2487 11,528 Collar USD Exports BRL USD 1st Qtr. 2024 USD 295,000 5.0122 15,693 Collar USD Exports BRL USD 2nd Qtr. 2024 USD 40,000 5.0151 2,014 574,500 95,958 (1) Correspond to the not realized portion of the hedge which is registered in Other comprehensive income.
Schedule of net investment hedge to non derivative instruments	Schedule of net investment hedge to non derivative instruments 12.31.23 Net investment hedge - Object (Investment) Liability Maturity Notional Rate Exchange variation (1) Bond - BRF SA BRFSBZ 4.35 Federal Foods LLC USD 3rd Qtr. 2050 USD (2) 44,158 3.7649 (82,409) Bond - BRF SA BRFSBZ 4.35 BRF Kuwait Food Management Company WLL USD 3rd Qtr. 2050 USD (2) 88,552 3.7649 (96,199) Bond - BRF SA BRFSBZ 4.35 Al Khan Foodstuff LLC USD 3rd Qtr. 2050 USD (2) 53,446 3.7649 (70,185) Bond - BRF SA BRFSBZ 4.35 BRF Foods GmbH USD 3rd Qtr. 2050 USD (3) 170,721 5.1629 33,138 Bond - BRF SA BRFSBZ 4.35 Al-Wafi Al-Takamol International for Foods Products USD 3rd Qtr. 2050 USD (3) 23,426 5.1629 8,639 380,303 (207,016) (1) Corresponds to the effective portion of the hedge result accumulated in Other Comprehensive Income . (2) Designated on August 1st, 2019 . (3) Designated on November 9, 2022 .
Schedule of cash flow hedges for the variable commodities price	Schedule of cash flow hedges for the variable commodities price 12.31.23 Cash flow hedge - Derivative instruments Hedged object Index Maturity Quantity Exercise price (1) Fair value Non-deliverable forward - buy Soybean meal purchase - floating price Soybean meal - CBOT 1st Qtr. 2024 4,000 ton 445.83 (390) Collar - buy Soybean meal purchase - floating price Soybean meal - CBOT 1st Qtr. 2024 8,000 ton 458.42 (357) Collar - buy Soybean meal purchase - floating price Soybean meal - CBOT 2nd Qtr. 2024 31,992 ton 460.11 (3,009) Non-deliverable forward - buy Corn purchase - floating price Corn - CBOT 2nd Qtr. 2024 119,944 ton 198.28 (2,154) Non-deliverable forward - buy Corn purchase - floating price Corn - CBOT 3rd Qtr. 2024 119,944 ton 198.57 (1,633) Non-deliverable forward - buy Corn purchase - floating price Corn - CBOT 4th Qtr. 2024 119,944 ton 200.93 (1,509) Collar - buy Corn purchase - floating price Corn - CBOT 2nd Qtr. 2023 82,008 ton 199.53 (1,153) Collar - buy Corn purchase - floating price Corn - B3 1st Qtr. 2024 49,54 ton 1,136.19 1,106 Non-deliverable forward - buy Soybean oil purchase - floating price Soybean oil - CBOT 2nd Qtr. 2024 6,001 ton 1,107.23 (918) Non-deliverable forward - buy Soybean oil purchase - floating price Soybean oil - CBOT 3rd Qtr. 2024 4,001 ton 1,094.04 (451) Collar - buy Corn purchase - floating price Corn - B3 2nd Qtr. 2024 87,750 ton 1,178.85 2,207 633,129 (8,261) (1) Base price of each commodity in USD/ton, except for Corn – B3 denominated in R$/ton .
Schedule of financial instruments commodities price	Schedule of financial instruments commodities price 12.31.23 Fair value hedge - Derivative instruments Hedged object Index Maturity Quantity Exercise price (1) Fair value Corn future - sell Corn purchase - fixed price Corn - B3 3rd Qtr. 2024 69,633 ton 1,199.42 (592) 69,633 (592) (1) Base price of each commodity in USD/ton, except for Corn – B3 denominated in R$/ton .
Schedule of derivative financial instruments used to hedge the exposure to interest rates	Schedule of derivative financial instruments used to hedge the exposure to interest rates 12.31.23 Fair value (R$) Fair value hedge - Derivative instruments Hedged Object Maturity Asset Liability Notional Instrument Object (1) Interest rate swap Debenture - 1st issue - 3rd series - IPCA + 5.50% p.a. 2nd Qtr. 2026 IPCA + 5.50% p.a. CDI + 0.57% p.a. 200,000 BRL 30,943 8,710 Interest rate swap Debenture - 1st issue - 3rd series - IPCA + 5.50% p.a. 2nd Qtr. 2026 IPCA + 5.50% p.a. 100% of CDI 200,000 BRL 25,580 10,238 Interest rate swap Debenture - 2nd issue - 1st series - IPCA + 5.30% p.a. 3rd Qtr. 2027 IPCA + 5.30% p.a. CDI + 2.20% p.a. 400,000 BRL 63,003 (15,575) Interest rate swap Debenture - 2nd issue - 2nd series - IPCA + 5.60% p.a. 3rd Qtr. 2030 IPCA + 5.60% p.a. CDI + 2.29% p.a. 595,000 BRL 80,526 (89,632) Interest rate swap Debenture - 3rd issue - single series - IPCA + 4.78% p.a. 2nd Qtr. 2031 IPCA + 4.78% p.a. CDI + 0,12% a.a. 1,000,000 BRL 177,896 54,509 Interest rate swap Debenture - 1st issue - 1ª series - IPCA + 6.83% p.a. 3rd Qtr. 2032 IPCA + 6.83% p.a. 109,32% of CDI 990,000 BRL 151,881 130,182 3,385,000 529,829 98,432 (1) Corresponds to the accumulated amount of fair value hedge adjustments on the hedged items, included in the carrying amount of the debentures .
Schedule of quantitative and qualitative information	Schedule of quantitative and qualitative information Scenario Remote Possible Reasonably Possible Remote Exchange rate - Balance - 30% - 15% Possible + 15% + 30% USD 3.5000 4.2500 5.0000 5.7500 6.5000 Monetary assets and liabilities 741,601 326,928 (87,745) (502,418) (917,091) Derivative instruments - not designated (599,427) (264,252) 70,923 406,098 741,273 Net effect 142,174 62,676 (16,822) (96,320) (175,818) EUR 3.9690 4.8195 5.6700 6.5205 7.3710 Monetary assets and liabilities 13,385 5,151 (3,082) (11,316) (19,550) Derivative instruments - not designated (6,913) (2,661) 1,592 5,844 10,097 Net effect 6,472 2,490 (1,490) (5,472) (9,453) JPY 0.0263 0.0319 0.0375 0.0431 0.0488 Monetary assets and liabilities 289 85 (119) (323) (526) Net effect 289 85 (119) (323) (526) TRY 0.1149 0.1395 0.1641 0.1887 0.2133 Monetary assets and liabilities (52,450) (26,118) 214 26,546 52,878 Derivative instruments - not designated 29,584 14,731 (121) (14,973) (29,825) Net effect (22,866) (11,387) 93 11,573 23,053 AOA 0.0041 0.0049 0.0058 0.0067 0.0075 Monetary assets and liabilities (45,655) (22,124) 1,406 24,936 48,467 Derivative instruments - not designated 17,061 8,268 (525) (9,319) (18,112) Net effect (28,594) (13,856) 881 15,617 30,355 ARS 0.0019 0.0023 0.0027 0.0031 0.0035 Monetary assets and liabilities 2,160 1,949 1,738 1,527 1,316 Net effect 2,160 1,949 1,738 1,527 1,316 CLP 0.0038 0.0047 0.0055 0.0063 0.0071 Monetary assets and liabilities (66,315) (33,358) (400) 32,557 65,515 Net effect (66,315) (33,358) (400) 32,557 65,515 Scenario Remote Possible Reasonably Possible Remote Exchange rate - Operating results - 30% - 15% Possible + 15% + 30% USD 3.5000 4.2500 5.0000 5.7500 6.5000 Revenue in USD (770,577) (339,702) 91,173 522,048 952,923 NDF 321,241 141,616 (38,009) (217,634) (397,259) Collar 442,768 191,518 (12,307) (208,500) (459,750) Net effect (6,568) (6,568) 40,857 95,914 95,914 Scenario Remote Possible Reasonably Possible Remote Exchange rate - Operating results - 30% - 15% Possible + 15% + 30% Soybean meal - CBOT 289 350 412 474 536 Cost of sales 5,440 2,720 - (2,720) (5,440) Collar (4,628) (2,079) - 359 1,831 NDF (496) (248) - 248 496 Net effect 316 393 - (2,113) (3,113) Soybean oil - CBOT 835 1,014 1,193 1,372 1,551 Cost of sales 3,579 1,789 - (1,789) (3,579) NDF (3,579) (1,789) - 1,789 3,579 Net effect - - - - - Corn - CBOT 139 169 199 228 258 Cost of sales 26,323 13,162 - (13,162) (26,323) Collar (3,755) (1,412) - 343 2,282 NDF (21,476) (10,738) - 10,738 21,476 Net effect 1,092 1,012 - (2,081) (2,565) Corn - B3 756 918 1,079 1,241 1,403 Cost of sales 21,911 10,955 - (10,955) (21,911) Collar (15,696) (349) - 12,520 38,068 Future 22,039 11,019 - (11,019) (22,039) Net effect 28,254 21,625 - (9,454) (5,882)
Schedule of financial instruments by category	Schedule of financial instruments by category 12.31.23 Amortized cost FVTOCI (3) Fair value through profit and loss Total Equity instruments Assets Cash and bank 1,607,257 - - 1,607,257 Cash equivalents - - 7,657,407 7,657,407 Marketable securities 291,402 12,103 464,368 767,873 Restricted cash 86,209 - - 86,209 Trade accounts receivable 4,434,070 - 337,898 4,771,968 Notes receivables 66,261 - - 66,261 Derivatives not designated - - 154 154 Derivatives designated as hedge accounting (1) - - 638,898 638,898 Liabilities Trade accounts payable (12,592,428) - - (12,592,428) Loans and borrowings (2) (15,074,206) - (5,021,342) (20,095,548) Derivatives not designated - - (62,647) (62,647) Derivatives designated as hedge accounting (1) - - (74,112) (74,112) (21,181,435) 12,103 3,940,624 (17,228,708) (1) All derivatives are classified at fair value through profit and loss. Those designated as hedge accounting instruments have their gains and losses also affecting Equity and Inventories (2) The part of the loans and borrowings that is object in a fair value hedge is classified as Fair value through profit and loss. The rest of the loans and borrowings balance is classified as amortized cost and those designated as cash flow or net investment hedge accounting instruments have their gains and losses also affecting Equity (3) FVTOCI: Fair Value Through Other Comprehensive Income. 12.31.22 Amortized cost FVTOCI (3) Fair value through profit and loss Total Equity instruments Assets Cash and bank 1,865,077 - - 1,865,077 Cash equivalents - - 6,265,852 6,265,852 Marketable securities 379,145 11,752 433,878 824,775 Restricted cash 89,717 - - 89,717 Trade accounts receivable 3,918,570 - 274,493 4,193,063 Other receivables 38,443 - - 38,443 Derivatives not designated - - 3,939 3,939 Derivatives designated as hedge accounting - - 127,209 127,209 Liabilities Trade accounts payable (14,136,224) - - (14,136,224) Loans and borrowings (16,055,704) - (7,461,296) (23,517,000) Derivatives not designated - - (6,251) (6,251) Derivatives designated as hedge accounting - - (250,916) (250,916) (23,900,976) 11,752 (613,092) (24,502,316)
Schedule of classification of financial instruments accounted at fair value	Schedule of classification of financial instruments accounted at fair value 12.31.23 12.31.22 Level 1 Level 2 Total Level 1 Level 2 Total Financial Assets Fair value through other comprehensive income Stocks 12,103 - 12,103 11,752 - 11,752 Fair value through profit and loss Savings account and overnight 17,570 - 17,570 12,720 - 12,720 Term deposits 2,758,300 - 2,758,300 2,495,438 - 2,495,438 Bank deposit certificates - 4,876,861 4,876,861 - 3,754,202 3,754,202 Financial treasury bills 412,107 - 412,107 364,543 - 364,543 Investment funds 21,186 - 21,186 19,018 - 19,018 Trade accounts receivable - 337,898 337,898 - 274,493 274,493 Derivatives - 639,052 639,052 - 131,148 131,148 Other titles 35,751 - 35,751 53,809 - 53,809 Financial Liabilities Fair value through profit and loss Derivatives - (136,759) (136,759) - (257,167) (257,167) Loans and borrowings - (5,021,342) (5,021,342) - (7,461,296) (7,461,296) 3,257,017 695,710 3,952,727 2,957,280 (3,558,620) (601,340)
Schedule of financial instruments of book value	Schedule of financial instruments of book value 12.31.23 12.31.22 Currency Maturity Book Fair Book Fair BRF S.A. BRF SA BRFSBZ 4 3/4 USD 2024 - - (1,525,727) (1,513,221) BRF SA BRFSBZ 3.95 USD 2023 - - (1,185,479) (1,209,990) BRF SA BRFSBZ 4 7/8 USD 2030 (2,896,104) (2,506,390) (3,119,390) (2,602,599) BRF SA BRFSBZ 5 3/4 USD 2050 (3,209,653) (2,398,081) (3,463,081) (2,503,033) Debenture - 1st issue BRL 2026 (830,144) (853,640) (768,428) (756,718) Debenture - 2nd issue BRL 2027 - 2030 (2,681,294) (3,048,882) (2,355,427) (2,366,883) Debenture - 3rd issue BRL 2031 (1,214,044) (1,214,044) (1,013,639) (877,103) Debenture - 4rd issue BRL 2027 - 2032 (1,908,952) (2,032,361) (1,802,652) (1,717,004) BRF GmbH BRF SA BRFSBZ 4.35 USD 2026 (1,453,805) (1,360,530) (2,608,613) (2,367,075) (14,193,996) (13,413,928) (17,842,436) (15,913,626)

Segment information (Tables)

Segment information (Tables)	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of net sales by nature for each reportable operating segment	Schedule of net sales by nature for each reportable operating segment Net sales 12.31.23 12.31.22 12.31.21 Brazil In-natura 5,914,882 5,976,960 6,002,585 Processed 20,601,576 20,878,697 18,729,686 Other sales 342,460 142,131 76,618 26,858,918 26,997,788 24,808,889 International In-natura 19,888,732 20,044,710 18,212,688 Processed 3,765,633 3,679,233 2,955,431 Other sales 197,399 379,192 346,585 23,851,764 24,103,135 21,514,704 Other segments 2,904,758 2,704,105 2,019,712 53,615,440 53,805,028 48,343,305
Schedule of operating income for each operating segment	Schedule of operating income for each operating segment Gross profit Income (loss) before financial results and income taxes 12.31.23 12.31.22 12.31.21 12.31.23 12.31.22 12.31.21 Brazil 5,916,699 3,892,719 5,350,075 1,602,298 (352,138) 1,583,899 Margin (%) 22.0 14.4 21.6 6.0 -1.3 6.4 International 2,121,851 3,523,769 3,767,331 (1,214,167) 403,661 942,006 Margin (%) 8.9 14.6 17.5 -5.1 1.7 4.4 Other segments 764,791 716,164 573,738 357,720 440,062 393,477 Margin (%) 26.3 26.5 28.4 12.3 16.3 19.5 Subtotal 8,803,341 8,132,652 9,691,144 745,851 491,585 2,919,382 Corporate 30,360 - 1,389 90,290 (627,874) 90,405 Total 8,833,701 8,132,652 9,692,533 836,141 (136,289) 3,009,787 Margin (%) 16.5 15.1 20.0 1.6 -0.3 6.2
Schedule of composition allocated to the company operating segments	Schedule of composition allocated to the company operating segments Corporate 12.31.23 12.31.22 12.31.21 Results with sale and disposal of fixed assets 86,475 3,582 65,884 Reversal/(provision) for tax and civil contingencies 21,707 (50,397) 30,587 Gains (losses) with demobilization (277) 1,398 (6,814) Investigations involving the Company (1,111) (588,774) (9,003) Result in the sale of investments - - 76,148 Other (16,504) 6,317 (66,397) 90,290 (627,874) 90,405
Schedule of goodwill and intangible assets arising from business combination	Schedule of goodwill and intangible assets arising from business combination Goodwill Trademarks Total 12.31.23 12.31.22 12.31.23 12.31.22 12.31.23 12.31.22 Brazil 1,151,498 1,151,498 982,478 982,478 2,133,976 2,133,976 International 1,783,873 1,865,390 415,904 423,846 2,199,777 2,289,236 Other segments 455,567 457,215 474,871 474,875 930,438 932,090 3,390,938 3,474,103 1,873,253 1,881,199 5,264,191 5,355,302

Net sales (Tables)

Net sales (Tables)	12 Months Ended
	Dec. 31, 2023
Net Sales
Schedule of net sales	Schedule of net sales 12.31.23 12.31.22 12.31.21 Gross sales Brazil 32,922,332 33,325,565 30,700,510 International 25,203,968 25,253,452 22,959,318 Other segments 3,494,983 3,305,974 2,319,991 61,621,283 61,884,991 55,979,819 Sales deductions Brazil (6,063,414) (6,327,777) (5,891,621) International (1,352,204) (1,150,317) (1,444,614) Other segments (590,225) (601,869) (300,279) (8,005,843) (8,079,963) (7,636,514) Net sales Brazil 26,858,918 26,997,788 24,808,889 International 23,851,764 24,103,135 21,514,704 Other segments 2,904,758 2,704,105 2,019,712 53,615,440 53,805,028 48,343,305

Other operating income (expen_2

Other operating income (expenses), net (Tables)	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of other operating income (expenses)	Schedule of other operating income (expenses) 12.31.23 12.31.22 12.31.21 Recovery of expenses 52,600 128,895 135,662 Provision reversal 3,434 1,462 1,143 Scrap sales 16,416 16,226 12,763 Provision for civil and tax risks 146,423 (102,539) 33,311 Other employees benefits (18,265) (19,519) (52,521) Insurance claims costs (18,878) (22,366) (35,102) Gains (losses) on the disposal and write-off of non-financial assets (1) 63,229 (3,985) 141,211 Demobilization expenses (277) 1,398 (6,814) Expenses with investigations (1,112) (588,774) (9,003) Expected credit losses in other receivables (1,481) 102 (579) Other 8,423 43,830 (8,808) Other operating income (expenses), net 250,512 (545,270) 211,263 (1) Includes gain on disposal of properties linked to production and expenses of R$33,499 relating to the impairment of property, plant and equipment reclassified to assets held for sale.

Financial income (expenses), _2

Financial income (expenses), net (Tables)	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of finance income	Schedule of finance income Note 12.31.23 12.31.22 12.31.21 Financial income Interest on cash and cash equivalents 4 544,009 309,162 118,393 Income with marketable securities 5 93,410 126,106 79,425 Fair value through profit and loss 66,868 70,939 45,093 Amortized cost 26,542 55,167 34,332 Interest on recoverable taxes 9 434,737 307,313 289,772 Interest and financial income on other assets (3) 130,364 340,354 50,146 Financial income 1,202,520 1,082,935 537,736 Financial expenses Interests on loans and borrowings 15 (2,156,842) (1,851,643) (1,635,604) Interest on contingencies 20 (144,281) (138,433) (239,174) Interest on leases 17 (323,452) (220,406) (226,444) Interest on actuarial liabilities (53,193) (47,385) (46,741) Taxes on financial income (49,531) (26,245) (27,755) Put/call options result - business combinations - - (278,618) Adjustment to present value (2) 6 and 16 (1,001,451) (976,104) (634,047) Other financial expenses (407,562) (325,549) (243,232) Financial expenses (4,136,312) (3,585,765) (3,331,615) Foreign exchange, prices and monetary variations Exchange rate variation on monetary assets and liabilities and prices 161,162 474,052 (407,472) Foreign exchange of derivatives (312,201) (554,217) 405,139 Interest and fair value of derivatives (284,720) (483,954) (247,566) Derivative results (596,921) (1,038,171) 157,573 Net Monetary Gains or Losses (1) 548,704 398,194 (797) Foreign exchange, prices and monetary variations 112,945 (165,925) (250,696) Financial income (expenses), net (2,820,847) (2,668,755) (3,044,575) (1) Effects of monetary correction resulting from operations in hyperinflationary economy . (2) The adjustment to present value considers the balances of trade accounts receivable and trade accounts payable and the rate used for the year ended on December 31, 2023 was 13.13% p.a. (15.72% p.a. for the year ended on December 31, 2022 and 9.3% on December 31, 2021). (3) Includes financial income in the amount of R$46,768 (R$275,917 on December 31, 2022) relating repurchase of senior notes (note 15.2).

Expenses by nature (Tables)

Expenses by nature (Tables)	12 Months Ended
	Dec. 31, 2023
Expenses By Nature
Expenses by nature	12.31.23 12.31.22 12.31.21 Costs of sales Raw materials and supplies 33,474,310 34,930,469 29,279,943 Salaries and employees benefits 5,161,849 4,690,868 4,280,574 Depreciation 2,448,711 2,319,631 2,080,306 Amortization 210,288 185,852 150,514 Other 3,486,581 3,545,556 2,859,435 Cost of sales 44,781,739 45,672,376 38,650,772 Sales expenses Indirect and direct logistics expenses 3,691,443 3,415,266 2,698,526 Marketing 802,754 801,194 718,151 Salaries and employees benefits 1,697,652 1,548,788 1,480,314 Depreciation 382,267 341,009 345,624 Amortization 82,911 68,317 94,332 Other 797,136 892,574 721,303 Sales expenses 7,454,163 7,067,148 6,058,250 Administrative expenses Salaries and employees benefits 366,142 319,187 395,892 Fees 65,417 46,602 68,378 Depreciation 41,710 33,896 35,193 Amortization 58,894 43,000 40,385 Other 225,673 202,142 283,112 Administrative expenses 757,836 644,827 822,960

Related parties (Tables)

Related parties (Tables)	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of transaction and balances of other parties	Schedule of transaction and balances of other parties Accounts receivable Trade accounts payable 12.31.23 12.31.22 12.31.23 12.31.22 Marfrig Global Foods S.A. 7,945 11,251 (24,838) (26,970) Marfrig Chile S.A. 2,563 2,258 (195) (42) Quickfood S.A. 24,852 18,531 - - Marfrig Alimentos S.A. - 98 - - Weston Importers Ltd. 366 - - - MFG Agropecuária Ltda. 1 - - - Pampeano Alimentos S.A. 473 217 (112) - Total 36,200 32,355 (25,145) (27,012) Sales Purchases 12.31.23 12.31.22 12.31.21 12.31.23 12.31.22 12.31.21 Marfrig Global Foods S.A. 61,320 76,553 89,311 (472,903) (572,357) (328,956) Marfrig Chile S.A. 12,790 15,273 4,866 (1,290) (1,187) (93) Quickfood S.A. 95,631 84,875 38,058 - - - Marfrig Alimentos S.A. - 242 139 - - - Weston Importers Ltd. 1,536 - - - - - Pampeano Alimentos S/A 866 237 - (112) - - Total 172,143 177,180 132,374 (474,305) (573,544) (329,049)
Schedule of total remuneration and benefits paid to professionals	Schedule of total remuneration and benefits paid to professionals 12.31.23 12.31.22 12.31.21 Salary and profit sharing 61,427 35,547 61,088 Short-term benefits (1) 266 1,263 1,149 Private pension 800 834 1,189 Termination benefits 8,413 1,237 2,118 Share-based payment 14,923 27,210 29,198 Total remuneration and benefits paid to professionals 85,829 66,091 94,742 (1) Comprises: medical assistance, educational expenses and others .

Insurance coverage (Tables)

Insurance coverage (Tables)	12 Months Ended
	Dec. 31, 2023
Insurance Coverage
Schedule of insurance coverage	Schedule of insurance coverage 12.31.23 Assets covered Coverage Amount of coverage Operational risks Coverage against damage to buildings, facilities, inventory, machinery and equipment, loss of profits 3,368,290 Transport of goods Coverage of goods in transit and in inventories 783,019 Civil responsability Third party complaints. 387,304 Each legal entity has its own coverages, which are not complementary.

COMPANY'S OPERATIONS - (Details

COMPANY'S OPERATIONS - (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
B R F Gmb H [Member]
Reserve Quantities [Line Items]
Entity	BRF GmbH
Main activity	Holding
Country	Austria
% equity interest	100%	100%
Equity interest	Direct
B R F Arabia Holding Company [Member]
Reserve Quantities [Line Items]
Entity	BRF Arabia Holding Company
Main activity	Holding
Country	Saudi Arabia
% equity interest	70%
Equity interest	Indirect
B R F Foods U K Ltd [Member]
Reserve Quantities [Line Items]
Entity	BRF Foods UK Ltd.
Main activity	Administrative and marketing services
Country	England
% equity interest	100%
Equity interest	Direct
B R F Foods Gmb H [Member]
Reserve Quantities [Line Items]
Entity	BRF Foods GmbH
Main activity	Industrialization, import and commercialization of products
Country	Austria
% equity interest	100%	100%
Equity interest	Indirect
Al Khan Foodstuff L L C A K F [Member]
Reserve Quantities [Line Items]
Entity	Al Khan Foodstuff LLC ("AKF")
Main activity	Import, commercialization and distribution of products
Country	Oman
% equity interest	70%	70%
Equity interest	Indirect
Tbq Foods Gmb H [Member]
Reserve Quantities [Line Items]
Entity	TBQ Foods GmbH
Main activity	Holding
Country	Austria
% equity interest	60%	60%
Equity interest	Indirect
Banvit Bandirma Vitaminli [Member]
Reserve Quantities [Line Items]
Entity	Banvit Bandirma Vitaminli
Main activity	Import, industrialization and commercialization of products
Country	Turkey
% equity interest	91.71%	91.71%
Equity interest	Indirect
Banvit Enerjive Elektrik Uretim Ltd Sti [Member]
Reserve Quantities [Line Items]
Entity	Banvit Enerji ve Elektrik Üretim  Ltd. Sti.
Main activity	Generation and commercialization of electric energy
Country	Turkey
% equity interest	100%	100%
Equity interest	Indirect
Nutrinvestments B V [Member]
Reserve Quantities [Line Items]
Entity	Nutrinvestments BV
Main activity	Holding
Country	The Netherlands
% equity interest	100%	100%
Equity interest	Indirect
Banvit M E F Z E [Member]
Reserve Quantities [Line Items]
Entity	Banvit ME FZE
Main activity	Marketing and logistics services
Country	UAE
% equity interest		100%
Equity interest	Indirect
B R F Foods L L C [Member]
Reserve Quantities [Line Items]
Entity	BRF Foods LLC
Main activity	Import, industrialization and commercialization of products
Country	Russia
% equity interest	100%	100%
Equity interest	Indirect
B R F Global Company Nigeria Ltd [Member]
Reserve Quantities [Line Items]
Entity	BRF Global Company Nigeria Ltd.
Main activity	Marketing and logistics services
Country	Nigeria
% equity interest	100%	100%
Equity interest	Indirect
B R F Global Company South Africa Proprietary Ltd [Member]
Reserve Quantities [Line Items]
Entity	BRF Global Company South Africa Proprietary Ltd.
Main activity	Administrative, marketing and logistics services
Country	South Africa
% equity interest	100%	100%
Equity interest	Indirect
B R F Global Gmb H [Member]
Reserve Quantities [Line Items]
Entity	BRF Global GmbH
Main activity	Holding and trading
Country	Austria
% equity interest	100%	100%
Equity interest	Indirect
B R F Japan K K [Member]
Reserve Quantities [Line Items]
Entity	BRF Japan KK
Main activity	Marketing and logistics services, import, export, industrialization and commercialization of products
Country	Japan
% equity interest	100%	100%
Equity interest	Indirect
B R F Korea L L C [Member]
Reserve Quantities [Line Items]
Entity	BRF Korea LLC
Main activity	Marketing and logistics services
Country	Korea
% equity interest	100%	100%
Equity interest	Indirect
B R F Shanghai Management Consulting Co Ltd [Member]
Reserve Quantities [Line Items]
Entity	BRF Shanghai Management Consulting Co. Ltd.
Main activity	Provision of consultancy and marketing services
Country	China
% equity interest	100%	100%
Equity interest	Indirect
B R F Shanghai Trading Co Ltd [Member]
Reserve Quantities [Line Items]
Entity	BRF Shanghai Trading Co. Ltd.
Main activity	Import, export and commercialization of products
Country	China
% equity interest	100%	100%
Equity interest	Indirect
B R F Singapore Foods P T E Ltd [Member]
Reserve Quantities [Line Items]
Entity	BRF Singapore Foods PTE Ltd.
Main activity	Administrative, marketing and logistics services
Country	Singapore
% equity interest	100%	100%
Equity interest	Indirect
Eclipse Holding Cooperatief U A One [Member]
Reserve Quantities [Line Items]
Entity	Eclipse Holding Cöoperatief U.A.
Main activity	Holding
Country	The Netherlands
% equity interest	100%	100%
Equity interest	Indirect
Buenos Aires Fortune S A [Member]
Reserve Quantities [Line Items]
Entity	Buenos Aires Fortune S.A.
Main activity	Holding
Country	Argentina
% equity interest	100%	100%
Equity interest	Indirect
Eclipse Latam Holdings [Member]
Reserve Quantities [Line Items]
Entity	Eclipse Latam Holdings
Main activity	Holding
Country	Spain
% equity interest	100%	100%
Equity interest	Indirect
Perdigao Europe Lda [Member]
Reserve Quantities [Line Items]
Entity	Perdigão Europe Lda.
Main activity	Import, export of products and administrative services
Country	Portugal
% equity interest	100%	100%
Equity interest	Indirect
Proud Food Ldaone [Member]
Reserve Quantities [Line Items]
Entity	ProudFood Lda.
Main activity	Import and commercialization of products
Country	Angola
% equity interest	100%	100%
Equity interest	Indirect
Sadia Chile S A [Member]
Reserve Quantities [Line Items]
Entity	Sadia Chile S.A.
Main activity	Import, export and commercialization of products
Country	Chile
% equity interest	100%	100%
Equity interest	Indirect
Wellax Food Logistics C P A S U Lda [Member]
Reserve Quantities [Line Items]
Entity	Wellax Food Logistics C.P.A.S.U. Lda.
Main activity	Import, commercialization of products and administrative services
Country	Portugal
% equity interest		100%
Equity interest	Indirect
One Foods Holdings Ltd [Member]
Reserve Quantities [Line Items]
Entity	One Foods Holdings Ltd.
Main activity	Holding
Country	UAE
% equity interest	100%	100%
Equity interest	Indirect
Al Wafi Food Products Factory L L C [Member]
Reserve Quantities [Line Items]
Entity	Al-Wafi Food Products Factory LLC
Main activity	Import, export, industrialization and commercialization of products
Country	UAE
% equity interest	100%	100%
Equity interest	Indirect
Badi Ltd [Member]
Reserve Quantities [Line Items]
Entity	Badi Ltd.
Main activity	Holding
Country	UAE
% equity interest	100%	100%
Equity interest	Indirect
Al Wafi Al Takamol Internationalfor Foods Products [Member]
Reserve Quantities [Line Items]
Entity	Al-Wafi Al-Takamol International for Foods Products
Main activity	Import and commercialization of products
Country	Saudi Arabia
% equity interest	100%	100%
Equity interest	Indirect
Joody Al Sharqiya Food Production Factory L L C [Member]
Reserve Quantities [Line Items]
Entity	Joody Al Sharqiya Food Production Factory LLC
Main activity	Import and commercialization of products
Country	Saudi Arabia
% equity interest	100%	100%
Equity interest	Indirect
B R F Kuwait Food Management Company W L L [Member]
Reserve Quantities [Line Items]
Entity	BRF Kuwait Food Management Company WLL
Main activity	Import, commercialization and distribution of products
Country	Kuwait
% equity interest	49%	49%
Equity interest	Indirect
One Foods Malaysia S D N B H D [Member]
Reserve Quantities [Line Items]
Entity	One Foods Malaysia SDN. BHD.
Main activity	Marketing and logistics services
Country	Malaysia
% equity interest		100%
Equity interest	Indiretc
Federal Foods L L C [Member]
Reserve Quantities [Line Items]
Entity	Federal Foods LLC
Main activity	Import, commercialization and distribution of products
Country	UAE
% equity interest	49%	49%
Equity interest	Indirect
Federal Foods Qatar [Member]
Reserve Quantities [Line Items]
Entity	Federal Foods Qatar
Main activity	Import, commercialization and distribution of products
Country	Qatar
% equity interest	49%	49%
Equity interest	Indirect
Establecimiento Levino Zaccardiy Cia S A [Member]
Reserve Quantities [Line Items]
Entity	Establecimiento Levino Zaccardi y Cia. S.A.
Main activity	Industrialization and commercialization of dairy products
Country	Argentina
% equity interest		100%
Equity interest	Indirect
B R F Energia S A [Member]
Reserve Quantities [Line Items]
Entity	BRF Energia S.A.
Main activity	Commercialization of eletric energy
Country	Brazil
% equity interest	100%	100%
Equity interest	Direct
B R F Pet S A [Member]
Reserve Quantities [Line Items]
Entity	BRF Pet S.A.
Main activity	Industrialization, commercialization and distribution of feed and nutrients for animals
Country	Brazil
% equity interest	100%	100%
Equity interest	Direct
Hecosul Alimentos Ltda [Member]
Reserve Quantities [Line Items]
Entity	Hercosul Alimentos Ltda.
Main activity	Manufacturing and sale of animal feed
Country	Brazil
% equity interest	100%	100%
Equity interest	Indirect
Hercosul Distribuicao Ltda [Member]
Reserve Quantities [Line Items]
Entity	Hercosul Distribuição Ltda.
Main activity	Import, export, wholesale and retail sale of food products for animals
Country	Brazil
% equity interest	100%	100%
Equity interest	Indirect
Hercosul International S R L [Member]
Reserve Quantities [Line Items]
Entity	Hercosul International S.R.L.
Main activity	Manufacturing, export, import and sale of feed and nutrients for animals
Country	Paraguay
% equity interest	100%	100%
Equity interest	Indirect
Hercosul Solucaesem Transportes Ltda [Member]
Reserve Quantities [Line Items]
Entity	Hercosul Soluções em Transportes Ltda.
Main activity	Road freight
Country	Brazil
% equity interest	100%	100%
Equity interest	Indirect
Mogiana Alimentos S A [Member]
Reserve Quantities [Line Items]
Entity	Mogiana Alimentos S.A.
Main activity	Manufacturing, distribution and sale of Pet Food products
Country	Brazil
% equity interest	100%	100%
Equity interest	Indirect
Potengi Holdings S A [Member]
Reserve Quantities [Line Items]
Entity	Potengi Holdings S.A.
Main activity	Holding
Country	Brazil
% equity interest	50%	50%
Equity interest	Affiliate
P R S A D Administracaodebemproprio S A [Member]
Reserve Quantities [Line Items]
Entity	PR-SAD Administração de bem próprio S.A.
Main activity	Management of assets
Country	Brazil
% equity interest	33.33%	33.33%
Equity interest	Affiliate
P S A Laboratorio Veterinario Ltda [Member]
Reserve Quantities [Line Items]
Entity	PSA Laboratório Veterinário Ltda.
Main activity	Veterinary activities
Country	Brazil
% equity interest	100%	100%
Equity interest	Indirect
Sadia Alimentos S A [Member]
Reserve Quantities [Line Items]
Entity	Sadia Alimentos S.A.
Main activity	Holding
Country	Argentina
% equity interest	100%	100%
Equity interest	Direta
Sadia Uruguay S A [Member]
Reserve Quantities [Line Items]
Entity	Sadia Uruguay S.A.
Main activity	Import and commercialization of products
Country	Uruguay
% equity interest	100%	100%
Equity interest	Direct
Vip S A Empreendimentose Participacoes Imobiliarias [Member]
Reserve Quantities [Line Items]
Entity	Vip S.A. Empreendimentos e Participações Imobiliárias
Main activity	Commercialization of owned real state
Country	Brazil
% equity interest	100%	100%
Equity interest	Direct
B R F Investimentos Ltda One [Member]
Reserve Quantities [Line Items]
Entity	BRF Investimentos Ltda.
Main activity	Holding, management of companies and assets
Country	Brazil
% equity interest	100%	100%
Equity interest	Indirect

Company_s Operations (Details N

Company’s Operations (Details Narrative) R$ in Thousands	12 Months Ended
	Dec. 31, 2023 BRL (R$)
Companys Operations
Commitment to pay the amount	R$ 583977
Leniency agreement percentage	70%
Tax losses in the amount	R$ 435128
Tax credits in the amount	R$ 186483

Material Accounting Policies (D

Material Accounting Policies (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Reserve Quantities [Line Items]
Loss from continuing operations	R$ 1868852	R$ 3141626	R$ 437384
Explanation of changes in applicable tax rates	limited to 30% of the taxable income, applying the rate of 15% plus an additional 10% for the IRPJ and 9% for the CSLL.
Weighted average cost of capital	13.13%	15.72%
Country Of Turkey [Member]
Reserve Quantities [Line Items]
Percentage of ownership	100%
Percentage of price index	65%	64%
Loss before financial results and income taxes	R$ 306213	R$ 188251
Decreased Financial Result	560,665	400,763
Loss from continuing operations	210,603	196,953
Country Of Argentina [Member]
Reserve Quantities [Line Items]
Loss before financial results and income taxes	R$ 1474	R$ 227
Inflation rates	160.09%	95.49%
Financial Result	R$ 11961	R$ 7343
Loss from continuing operations amount	R$ 12089	R$ 7570

Cash and cash equivalents (Deta

Cash and cash equivalents (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Cash and bank accounts	R$ 1607257	R$ 1865077
Cash equivalents	9,264,664	8,130,929
Brazilian Reais [Member]
IfrsStatementLineItems [Line Items]
Cash and bank accounts	160,310	154,399
Cash equivalents	R$ 4881537	3,757,694
Brazilian Reais [Member] | Investment funds [member]
IfrsStatementLineItems [Line Items]
Average rate	11.65%
Cash equivalents	R$ 4676	3,492
Brazilian Reais [Member] | Bank deposit certificates [Member]
IfrsStatementLineItems [Line Items]
Average rate	11.89%
Cash equivalents	R$ 4876861	3,754,202
Saudi Arabia, Riyals
IfrsStatementLineItems [Line Items]
Cash and bank accounts	307,151	307,440
United States of America, Dollars
IfrsStatementLineItems [Line Items]
Cash and bank accounts	R$ 768868	946,999
United States of America, Dollars | Term Deposit [Member]
IfrsStatementLineItems [Line Items]
Average rate	5.82%
Cash equivalents	R$ 2069531	2,469,028
United States of America, Dollars | Overnight [Member]
IfrsStatementLineItems [Line Items]
Average rate	1.74%
Cash equivalents	R$ 17570	12,720
Euro Member Countries, Euro
IfrsStatementLineItems [Line Items]
Cash and bank accounts	24,506	93,321
Turkey, New Lira
IfrsStatementLineItems [Line Items]
Cash and bank accounts	93,641	83,339
Others Currencies [Member]
IfrsStatementLineItems [Line Items]
Cash and bank accounts	252,781	279,579
Cash equivalents	R$ 2775870	2,508,158
Others Currencies [Member] | Term Deposit [Member]
IfrsStatementLineItems [Line Items]
Average rate	6.15%
Cash equivalents	R$ 612110
Others Currencies [Member] | Term Deposit One [Member]
IfrsStatementLineItems [Line Items]
Cash equivalents	R$ 76659	R$ 26410

Marketable securities (Details)

Marketable securities (Details) R$ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2023 BRL (R$)	Dec. 31, 2022 USD ($)	Dec. 31, 2022 BRL (R$)
IfrsStatementLineItems [Line Items]
Fair value through other comprehensive income | $	$ 12,103		$ 11,752
Fair value through profit and loss		R$ 464368		R$ 433878
Amortized cost		767,873		824,775
Current financial assets		447,878		418,373
Non-current financial assets		319,995		406,402
Financial Treasury Bills [Member]
IfrsStatementLineItems [Line Items]
Marketable securities currency	R$
Financial treasury bills interest rate	13.05%
Fair value through profit and loss		412,107		364,543
Investment Funds F I D C B R F [Member]
IfrsStatementLineItems [Line Items]
Marketable securities currency	R$
Fair value through profit and loss		16,490		15,505
Repurchase Agreement [Member]
IfrsStatementLineItems [Line Items]
Marketable securities currency	R$
Financial treasury bills interest rate	10.49%
Fair value through profit and loss		35,751		53,809
Other [Member]
IfrsStatementLineItems [Line Items]
Marketable securities currency	R$ / ARS
Fair value through profit and loss		20		21
Sovereign Bonds And Others [Member]
IfrsStatementLineItems [Line Items]
Marketable securities currency	AOA
Amortized cost		R$ 291402		R$ 379145
Financial assets at fair value through profit or loss, classified as held for trading, category [member] | Financial Treasury Bills [Member]
IfrsStatementLineItems [Line Items]
WAM	9 months 14 days
Financial assets at fair value through profit or loss, classified as held for trading, category [member] | Investment Funds F I D C B R F [Member]
IfrsStatementLineItems [Line Items]
WAM	1 year 1 month 2 days
Financial assets at fair value through profit or loss, classified as held for trading, category [member] | Repurchase Agreement [Member]
IfrsStatementLineItems [Line Items]
WAM	18 days
Financial assets at fair value through profit or loss, classified as held for trading, category [member] | Other [Member]
IfrsStatementLineItems [Line Items]
WAM	29 days
Held-to-maturity investments, category [member] | Sovereign Bonds And Others [Member]
IfrsStatementLineItems [Line Items]
WAM	2 years 5 months 23 days

Marketable securities (Details

Marketable securities (Details Narrative) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Marketable Securities
Cash and cash equivalents and marketable securities	R$ 9179	R$ 92857

Trade accounts and notes receiv

Trade accounts and notes receivable (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Trade receivables	R$ 4771968	R$ 4193063
( - ) Adjustment to present value	(29,284)	(24,818)
( - ) Expected credit losses	(591,479)	(604,167)
Current	4,766,071	4,187,756
Non-current	5,897	5,307
Notes receivable	83,863	54,472
( - ) Adjustment to present value	(2,223)	(386)
( - ) Expected credit losses	(15,379)	(15,643)
Notes receivable	66,261	38,443
Current	64,731	27,351
Non-current (1)	1,530	11,092
Domestic Market [Member] | Third Parties [Member]
IfrsStatementLineItems [Line Items]
Trade receivables	1,860,089	1,473,921
Domestic Market [Member] | Related parties [member]
IfrsStatementLineItems [Line Items]
Trade receivables	8,419	11,566
Foreign Market [Member] | Third Parties [Member]
IfrsStatementLineItems [Line Items]
Trade receivables	3,496,442	3,315,772
Foreign Market [Member] | Related parties [member]
IfrsStatementLineItems [Line Items]
Trade receivables	27,781	20,789
Total Market [Member]
IfrsStatementLineItems [Line Items]
Trade receivables	R$ 5392731	R$ 4822048

Trade accounts and notes rece_2

Trade accounts and notes receivable (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
Beginning balance	R$ 604167	R$ 638583
(Additions) Reversals	(32,809)	(12,772)
Write-offs	8,539	10,744
Exchange rate variation	36,958	36,444
Ending balance	R$ 591479	R$ 604167

Trade accounts and notes rece_3

Trade accounts and notes receivable (Details 2) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Trade receivables, gross	R$ 29284	R$ 24818
Expected credit losses	(591,479)	(604,167)
Total trade receivables	4,771,968	4,193,063
Current [member]
IfrsStatementLineItems [Line Items]
Trade receivables, gross	4,515,445	4,045,146
Later than one month and not later than two months [member]
IfrsStatementLineItems [Line Items]
Trade receivables, gross	225,135	125,082
Later than two months and not later than three months [member]
IfrsStatementLineItems [Line Items]
Trade receivables, gross	46,347	7,629
Later than three months and not later than four months [member]
IfrsStatementLineItems [Line Items]
Trade receivables, gross	15,248	17,084
Later Than Four Months And Not Later Than S Ix Months [Member]
IfrsStatementLineItems [Line Items]
Trade receivables, gross	11,101	18,536
Later than six months and not later than one year [member]
IfrsStatementLineItems [Line Items]
Trade receivables, gross	22,116	17,902
Later than one year [member]
IfrsStatementLineItems [Line Items]
Trade receivables, gross	R$ 557339	R$ 590669

Inventories (Details)

Inventories (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
Finished goods	R$ 3564379	R$ 4885465
Work in progress	378,788	435,018
Raw materials	1,675,323	2,086,963
Packaging materials	150,444	181,193
Secondary materials	546,213	705,692
Supplies	216,998	230,092
Imports in transit	150,947	230,133
Other	75,646	111,648
(-) Adjustment to present value (1)	(129,848)	(205,313)
Total	R$ 6628890	R$ 8660891

Inventories (Details 1)

Inventories (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Beginning balance	R$ 150309	R$ 96695
Additions	(583,614)	(546,037)
Reversals	504,860	304,977
Write-offs	174,848	184,723
Monetary correction by Hyperinflation	(215)	(503)
Exchange rate variation	(3,091)	3,226
Ending balance	(57,521)	(150,309)
Realizable Value Through Sale [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	(66,671)	(31,026)
Additions	(461,373)	(343,739)
Reversals	504,860	304,977
Write-offs
Monetary correction by Hyperinflation		(22)
Exchange rate variation	(3,124)	3,139
Ending balance	(26,308)	(66,671)
Impaired Inventories [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	(73,694)	(54,015)
Additions	(113,370)	(193,040)
Reversals
Write-offs	164,245	173,648
Monetary correction by Hyperinflation	(208)	(311)
Exchange rate variation	46	24
Ending balance	(22,981)	(73,694)
Obsolete Inventories [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	(9,944)	(11,654)
Additions	(8,871)	(9,258)
Reversals
Write-offs	10,603	11,075
Monetary correction by Hyperinflation	(7)	(170)
Exchange rate variation	(13)	63
Ending balance	R$ 8232	R$ 9944

Biological assets (Details)

Biological assets (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Monetary correction by Hyperinflation	R$ 331117	R$ 624562
Current biological assets [member] | Living animals [member]
IfrsStatementLineItems [Line Items]
Beginning balance	3,151,551	2,899,921
Additions/Transfer	27,098,935	28,453,575
Changes in fair value (1)	2,959,703	3,920,825
Harvest
Write-off
Transfer between current  and non-current	284,002	267,021
Transfer to inventories	(30,727,668)	(32,344,487)
Exchange variation	(71,052)	(49,156)
Monetary correction by Hyperinflation	6,693	3,852
Ending balance	2,702,164	3,151,551
Non-current biological assets [member]
IfrsStatementLineItems [Line Items]
Beginning balance	1,649,133	1,414,482
Additions/Transfer	782,697	737,723
Changes in fair value (1)	(192,872)	(187,865)
Harvest	(48,410)	(67,546)
Write-off	(15,966)	(558)
Transfer between current  and non-current	(284,002)	(267,021)
Transfer to inventories
Exchange variation	(37,316)	(21,437)
Monetary correction by Hyperinflation	5,052	41,355
Ending balance	1,858,316	1,649,133
Non-current biological assets [member] | Living animals [member]
IfrsStatementLineItems [Line Items]
Beginning balance	1,301,971	1,093,545
Additions/Transfer	710,121	677,234
Changes in fair value (1)	(380,608)	(221,705)
Harvest
Write-off
Transfer between current  and non-current	(284,002)	(267,021)
Transfer to inventories
Exchange variation	(37,316)	(21,437)
Monetary correction by Hyperinflation	5,052	41,355
Ending balance	1,315,218	1,301,971
Non-current biological assets [member] | Forests [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	347,162	320,937
Additions/Transfer	72,576	60,489
Changes in fair value (1)	187,736	33,840
Harvest	(48,410)	(67,546)
Write-off	(15,966)	(558)
Transfer between current  and non-current
Transfer to inventories
Exchange variation
Monetary correction by Hyperinflation
Ending balance	R$ 543098	R$ 347162

Biological assets (Details Narr

Biological assets (Details Narrative) R$ / shares in Units, R$ in Thousands	12 Months Ended
	Dec. 31, 2023 BRL (R$) Number R$ / shares	Dec. 31, 2022 BRL (R$) Number R$ / shares
IfrsStatementLineItems [Line Items]
Forests pledged as collateral for financing contingencies | R$	R$ 71399	R$ 59388
Weighted average price used in the valuation of biological assets | R$ / shares	R$ 76.22	R$ 54.12
Discount rate used in the valuation	8.10%	7.89%
Poultry [Member]
IfrsStatementLineItems [Line Items]
Estimated quantities of live animals	198,729	213,491
Pork [Member]
IfrsStatementLineItems [Line Items]
Estimated quantities of live animals	4,866	4,885

Recoverable taxes (Details)

Recoverable taxes (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Provision for tax losses	R$ 6081628	R$ 6156217
Current	1,249,458	1,229,272
Current	4,832,170	4,926,945
Provision for tax losses	436,660	418,495
Current	268,090	173,596
Non-current	168,570	244,899
I C M S And V A T Recoverable [Member]
IfrsStatementLineItems [Line Items]
Provision for tax losses	2,089,543	2,219,457
P I S And C O F I N S [Member]
IfrsStatementLineItems [Line Items]
Provision for tax losses	2,461,807	2,588,574
I P I [Member]
IfrsStatementLineItems [Line Items]
Provision for tax losses	1,094,466	1,016,373
I N S S [Member]
IfrsStatementLineItems [Line Items]
Provision for tax losses	485,096	366,236
Other Recoverable Taxes [Member]
IfrsStatementLineItems [Line Items]
Provision for tax losses	90,136	107,583
Impairment [Member]
IfrsStatementLineItems [Line Items]
Provision for tax losses	(139,420)	(142,006)
Recoverable Income Taxes [Member]
IfrsStatementLineItems [Line Items]
Provision for tax losses	437,103	434,392
Impairment 1 [Member]
IfrsStatementLineItems [Line Items]
Provision for tax losses	R$ 443	R$ 15897

Deferred income taxes (Details)

Deferred income taxes (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Tax losses carryforward	R$ 2532720	R$ 2800162
Negative calculation basis (social contribution)	911,779	1,008,058
Temporary differences - Assets	4,623,298	4,967,895
Temporary differences - Liabilities	(2,570,315)	(2,512,897)
Total deferred taxes	2,052,983	2,454,998	R$ 2917560
Deferred tax assets	2,113,108	2,566,461
Deferred tax liabilities	(60,125)	(111,463)
Deferred taxes assets and liabilities	2,052,983	2,454,998
Provisions For Tax Civi Land Labor Risks [Member]
IfrsStatementLineItems [Line Items]
Temporary differences - Assets	365,381	420,470
Expected Credit Losses [Member]
IfrsStatementLineItems [Line Items]
Temporary differences - Assets	176,776	183,504
Impairment On Tax Credits [Member]
IfrsStatementLineItems [Line Items]
Temporary differences - Assets	55,253	57,083
Provision For Other Obligations [Member]
IfrsStatementLineItems [Line Items]
Temporary differences - Assets	115,216	146,652
Write Down To Net Realizable Value Of Inventories [Member]
IfrsStatementLineItems [Line Items]
Temporary differences - Assets	19,627	48,744
Employees Benefits Plan [Member]
IfrsStatementLineItems [Line Items]
Temporary differences - Assets	137,947	138,451
Lease Basis Difference [Member]
IfrsStatementLineItems [Line Items]
Temporary differences - Assets	189,753	132,841
Other temporary differences [member]
IfrsStatementLineItems [Line Items]
Temporary differences - Assets	118,846	31,930
Temporary differences - Liabilities	(11,691)	(7,022)
Goodwill Amortization Basis Difference [Member]
IfrsStatementLineItems [Line Items]
Temporary differences - Liabilities	(336,135)	(323,005)
Depreciation Useful Life Bbasis Difference [Member]
IfrsStatementLineItems [Line Items]
Temporary differences - Liabilities	(863,896)	(947,303)
Business Combination [Member]
IfrsStatementLineItems [Line Items]
Temporary differences - Liabilities	(971,832)	(1,003,955)
Monetary Correction By Hyperinflation [Member]
IfrsStatementLineItems [Line Items]
Temporary differences - Liabilities	(95,981)	(85,997)
Unrealized Gains On Derivatives Net [Member]
IfrsStatementLineItems [Line Items]
Temporary differences - Liabilities	(127,036)	(73,998)
Unrealized Fair Value Gains Net [Member]
IfrsStatementLineItems [Line Items]
Temporary differences - Liabilities	R$ 163744	R$ 71617

Deferred income taxes (Details

Deferred income taxes (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
Beginning balance	R$ 2454998	R$ 2917560
Deferred income taxes recognized in income from continuing operations	244,172	(208,060)
Deferred income taxes recognized in other comprehensive income	(217,297)	(175,110)
Deferred income and social contribution taxes used in the leniency agreement (1)	(435,128)
Deferred taxes recognized in accumulated losses - monetary correction by hyperinflation		(32,655)
Other	6,238	(46,737)
Ending balance	R$ 2052983	R$ 2454998

Deferred income taxes (Detail_2

Deferred income taxes (Details 2) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Notes and other explanatory information [abstract]
Loss before taxes - continued operations	R$ 1984706	R$ 2805044	R$ 34788
Nominal tax rate	34%	34%	34%
Benefit at nominal rate	R$ 674800	R$ 953715	R$ 11828
Adjustments to income taxes
Income from associates and joint ventures	(1,110)	366	8,626
Difference of tax rates on results of foreign subsidiaries	(536,428)	212,753	244,822
Difference of functional currency of foreign subsidiaries	(190,743)	(538,002)	(129)
Deferred tax assets not recognized (1)		(967,103)	(840,457)
Recognition of tax assets from previous years	61,348	(77,964)	1,025,000
Interest on taxes	140,056	83,235	104,789
Profits taxed by foreign jurisdictions	(110,655)	(31,400)	(33,455)
Transfer price	(101,554)	(24,995)	(71,634)
Tax paid on international subsidiaries	26,416	21,061
Investment grant	118,793	114,913	109,591
Other permanent differences	34,931	(32,213)	(6,879)
Total	R$ 115854	R$ 285634	R$ 552102
Effective rate	5.80%	(10.20%)	1,587%
Current tax	R$ 128318	R$ 77574	R$ 255642
Deferred tax	R$ 244172	R$ 208060	R$ 807744

Deferred income taxes (Detail_3

Deferred income taxes (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
Tax losses carryforward	R$ 6632460	R$ 7131786
Income tax asset	R$ 3394679	R$ 3768459

Judicial deposits (Details)

Judicial deposits (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Beginning balance	R$ 450676	R$ 550319
Additions	82,619	116,761
Release in favor of the Company	(47,313)	(110,059)
Release in favor of the counterparty	(97,064)	(134,975)
Interest	26,826	28,655
Exchange rate variation	(26)	(25)
Ending balance	415,718	450,676
Tax [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	191,161	259,468
Additions	8,816	3,628
Release in favor of the Company	(17,692)	(74,677)
Release in favor of the counterparty	(4,417)	(12,402)
Interest	14,793	15,144
Exchange rate variation
Ending balance	192,661	191,161
Labor [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	194,906	246,007
Additions	68,124	88,489
Release in favor of the Company	(28,419)	(34,602)
Release in favor of the counterparty	(87,114)	(116,258)
Interest	8,770	11,295
Exchange rate variation	(26)	(25)
Ending balance	156,241	194,906
Civil Commercial And Other [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	64,609	44,844
Additions	5,679	24,644
Release in favor of the Company	(1,202)	(780)
Release in favor of the counterparty	(5,533)	(6,315)
Interest	3,263	2,216
Exchange rate variation
Ending balance	R$ 66816	R$ 64609

Investments (Details)

Investments (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
Investment in affiliates	R$ 97134	R$ 100481
Other investments	761	583
Total	R$ 97895	R$ 101064

Property, plant and equipment_2

Property, plant and equipment (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Property plant and equipment, beginning	R$ 14290884	R$ 13040862
Additions	714,031	1,133,836
Disposals	(222,871)	(64,316)
Monetary correction hyperinflation	217,395	358,779
Transfers	(44,112)	(9,918)
Exchange rate variation	(346,413)	(168,359)
Property plant and equipment, ending	14,608,914	14,290,884
Gross carrying amount [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment, beginning	25,044,727	22,453,030
Additions	2,211,846	2,631,034
Disposals	(1,306,586)	(399,618)
Monetary correction hyperinflation	357,763	473,640
Transfers	(115,346)	133,191
Exchange rate variation	(524,182)	(246,550)
Property plant and equipment, ending	25,668,222	25,044,727
Gross carrying amount [member] | Land [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment, beginning	751,551	710,017
Additions	10,090	10,289
Disposals	(22,900)	(10,715)
Monetary correction hyperinflation	31,818	56,130
Transfers	655	7,601
Exchange rate variation	(41,111)	(21,771)
Property plant and equipment, ending	730,103	751,551
Gross carrying amount [member] | Buildings [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment, beginning	12,620,828	11,294,650
Additions	1,032,674	922,240
Disposals	(787,519)	(130,814)
Monetary correction hyperinflation	104,826	90,634
Transfers	463,943	513,309
Exchange rate variation	(150,830)	(69,191)
Property plant and equipment, ending	13,283,922	12,620,828
Gross carrying amount [member] | Machinery [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment, beginning	9,730,038	8,735,375
Additions	251,162	21,913
Disposals	(176,072)	(242,875)
Monetary correction hyperinflation	176,896	281,368
Transfers	762,238	1,035,129
Exchange rate variation	(246,955)	(100,872)
Property plant and equipment, ending	10,497,307	9,730,038
Gross carrying amount [member] | Fixtures and fittings [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment, beginning	187,609	150,865
Additions	514	1,141
Disposals	(5,450)	(5,855)
Monetary correction hyperinflation	34,793	26,735
Transfers	35,623	23,238
Exchange rate variation	(28,383)	(8,515)
Property plant and equipment, ending	224,706	187,609
Gross carrying amount [member] | Vehicles [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment, beginning	627,672	384,289
Additions	138,429	246,491
Disposals	(296,680)	(7,080)
Monetary correction hyperinflation	5,483	7,141
Transfers	228	10,589
Exchange rate variation	(29,834)	(13,758)
Property plant and equipment, ending	445,298	627,672
Gross carrying amount [member] | Construction in progress [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment, beginning	1,095,143	1,144,725
Additions	758,772	1,420,309
Disposals	(17,965)	(2,279)
Monetary correction hyperinflation	3,947	11,632
Transfers	(1,331,969)	(1,456,540)
Exchange rate variation	(24,414)	(22,704)
Property plant and equipment, ending	483,514	1,095,143
Gross carrying amount [member] | Advances To Suppliers [Member]
IfrsStatementLineItems [Line Items]
Property plant and equipment, beginning	31,886	33,109
Additions	20,205	8,651
Disposals
Monetary correction hyperinflation
Transfers	(46,064)	(135)
Exchange rate variation	(2,655)	(9,739)
Property plant and equipment, ending	3,372	31,886
Accumulated depreciation and amortisation [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment, beginning	(10,753,843)	(9,412,168)
Additions	(1,497,815)	(1,497,198)
Disposals	1,083,715	335,302
Monetary correction hyperinflation	(140,368)	(114,861)
Transfers	71,234	(143,109)
Exchange rate variation	177,769	78,191
Property plant and equipment, ending	(11,059,308)	(10,753,843)
Accumulated depreciation and amortisation [member] | Land [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment, beginning	(44,434)	(36,788)
Additions	(10,785)	(12,410)
Disposals	11,408	2,401
Monetary correction hyperinflation	254	1,090
Transfers		(4)
Exchange rate variation	1,604	1,277
Property plant and equipment, ending	R$ 41953	R$ 44434
Average rate	5%	15.34%
Accumulated depreciation and amortisation [member] | Buildings [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment, beginning	R$ 5130376	R$ 4494435
Additions	(792,198)	(752,798)
Disposals	643,273	114,639
Monetary correction hyperinflation	(49,230)	8,968
Transfers	494	(25,989)
Exchange rate variation	46,239	19,239
Property plant and equipment, ending	R$ 5281798	R$ 5130376
Average rate	2.90%	3.59%
Accumulated depreciation and amortisation [member] | Machinery [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment, beginning	R$ 5121757	R$ 4612648
Additions	(501,143)	(556,013)
Disposals	134,430	208,582
Monetary correction hyperinflation	(71,727)	(105,534)
Transfers	70,740	(105,596)
Exchange rate variation	98,869	49,452
Property plant and equipment, ending	R$ 5390588	R$ 5121757
Average rate	5.66%	6.25%
Accumulated depreciation and amortisation [member] | Fixtures and fittings [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment, beginning	R$ 90543	R$ 72820
Additions	(10,439)	(9,549)
Disposals	3,114	3,883
Monetary correction hyperinflation	(11,283)	(13,210)
Transfers		(2,913)
Exchange rate variation	11,112	4,066
Property plant and equipment, ending	R$ 98039	R$ 90543
Average rate	8.73%	6.64%
Accumulated depreciation and amortisation [member] | Vehicles [member]
IfrsStatementLineItems [Line Items]
Property plant and equipment, beginning	R$ 366733	R$ 195477
Additions	(183,250)	(166,428)
Disposals	291,490	5,797
Monetary correction hyperinflation	(8,382)	(6,175)
Transfers		(8,607)
Exchange rate variation	19,945	4,157
Property plant and equipment, ending	R$ 246930	R$ 366733
Average rate	14.78%	22.85%

Property, plant and equipment_3

Property, plant and equipment (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Book value of the collateral	R$ 2962816	R$ 2781061
Land [member]
IfrsStatementLineItems [Line Items]
Type of collateral	Financial/tax
Book value of the collateral	R$ 87530	90,757
Buildings [member]
IfrsStatementLineItems [Line Items]
Type of collateral	Financial/tax
Book value of the collateral	R$ 1395846	1,298,326
Machinery [member]
IfrsStatementLineItems [Line Items]
Type of collateral	Financial/labor/tax/civil
Book value of the collateral	R$ 1464229	1,376,186
Fixtures and fittings [member]
IfrsStatementLineItems [Line Items]
Type of collateral	Financial/tax
Book value of the collateral	R$ 15102	15,632
Vehicles [member]
IfrsStatementLineItems [Line Items]
Type of collateral	Financial/tax
Book value of the collateral	R$ 109	R$ 160

Intangible assets (Details)

Intangible assets (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Beginning balance	R$ 6434610	R$ 6149814
Additions	(171,877)	(55,404)
Disposals	(4,174)	(13,073)
Business combination		(4,026)
Transfers	9,929	9,949
Monetary correction hyperinflation	331,117	624,562
Exchange rate variation	(459,167)	(277,212)
Ending balance	6,140,438	6,434,610
Gross carrying amount [member]
IfrsStatementLineItems [Line Items]
Beginning balance	7,765,727	7,265,633
Additions	167,600	228,734
Disposals	(360,902)	(166,337)
Business combination		(4,026)
Transfers	9,929	15,921
Monetary correction hyperinflation	402,094	778,029
Exchange rate variation	(620,450)	(352,227)
Ending balance	7,363,998	7,765,727
Gross carrying amount [member] | Goodwill For Future Profitability [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	3,474,103	3,425,183
Additions
Disposals
Business combination		(4,026)
Transfers
Monetary correction hyperinflation	96,843	171,880
Exchange rate variation	(180,008)	(118,934)
Ending balance	3,390,938	3,474,103
Gross carrying amount [member] | Brand names [member]
IfrsStatementLineItems [Line Items]
Beginning balance	1,881,199	1,733,335
Additions
Disposals
Business combination
Transfers
Monetary correction hyperinflation	114,516	203,246
Exchange rate variation	(122,462)	(55,382)
Ending balance	1,873,253	1,881,199
Gross carrying amount [member] | Non Compete Agreement [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	57,426	110,208
Additions	465	19,609
Disposals		(69,950)
Business combination
Transfers
Monetary correction hyperinflation
Exchange rate variation	(2,999)	(2,441)
Ending balance	54,892	57,426
Gross carrying amount [member] | Outgrowers Relationship [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	517	4,740
Additions
Disposals		(4,223)
Business combination
Transfers		11
Monetary correction hyperinflation
Exchange rate variation		(11)
Ending balance	517	517
Gross carrying amount [member] | Copyrights, patents and other industrial property rights, service and operating rights [member]
IfrsStatementLineItems [Line Items]
Beginning balance	4,878	3,518
Additions
Disposals	(675)	(1)
Business combination
Transfers
Monetary correction hyperinflation	1,335	1,978
Exchange rate variation	(1,409)	(617)
Ending balance	4,129	4,878
Gross carrying amount [member] | Customer-related intangible assets [member]
IfrsStatementLineItems [Line Items]
Beginning balance	1,340,251	1,119,534
Additions
Disposals
Business combination
Transfers
Monetary correction hyperinflation	156,141	381,289
Exchange rate variation	(278,650)	(160,572)
Ending balance	1,217,742	1,340,251
Gross carrying amount [member] | Computer software [member]
IfrsStatementLineItems [Line Items]
Beginning balance	930,090	770,399
Additions	140	118
Disposals	(357,470)	(92,163)
Business combination
Transfers	214,757	240,679
Monetary correction hyperinflation	33,916	19,111
Exchange rate variation	(34,385)	(8,054)
Ending balance	787,048	930,090
Gross carrying amount [member] | Intangible assets under development [member]
IfrsStatementLineItems [Line Items]
Beginning balance	77,263	98,716
Additions	166,995	209,007
Disposals	(2,757)	0
Business combination
Transfers	(204,828)	(224,769)
Monetary correction hyperinflation	(657)	525
Exchange rate variation	(537)	(6,216)
Ending balance	35,479	77,263
Accumulated depreciation and amortisation [member]
IfrsStatementLineItems [Line Items]
Beginning balance	(1,331,117)	(1,115,819)
Additions	(339,477)	(284,138)
Disposals	356,728	153,264
Business combination
Transfers		(5,972)
Monetary correction hyperinflation	(70,977)	(153,467)
Exchange rate variation	161,283	75,015
Ending balance	(1,223,560)	(1,331,117)
Accumulated depreciation and amortisation [member] | Non Compete Agreement [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	(39,336)	(106,749)
Additions	(11,353)	(5,023)
Disposals		69,950
Business combination
Transfers
Monetary correction hyperinflation
Exchange rate variation	2,848	2,486
Ending balance	R$ 47841	R$ 39336
Average rate	46.01%	62.71%
Accumulated depreciation and amortisation [member] | Outgrowers Relationship [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	R$ 347	R$ 4425
Additions	(72)	(145)
Disposals		4,223
Business combination
Transfers
Monetary correction hyperinflation
Exchange rate variation
Ending balance	R$ 419	R$ 347
Average rate	16.45%	19.48%
Accumulated depreciation and amortisation [member] | Copyrights, patents and other industrial property rights, service and operating rights [member]
IfrsStatementLineItems [Line Items]
Beginning balance	R$ 3824	R$ 2928
Additions	(448)	(475)
Disposals	675
Business combination
Transfers
Monetary correction hyperinflation	(834)	(715)
Exchange rate variation	1,236	294
Ending balance	R$ 3195	R$ 3824
Average rate	8.52%	8.08%
Accumulated depreciation and amortisation [member] | Customer-related intangible assets [member]
IfrsStatementLineItems [Line Items]
Beginning balance	R$ 622106	R$ 437774
Additions	(101,575)	(102,727)
Disposals
Business combination
Transfers
Monetary correction hyperinflation	(48,487)	(147,827)
Exchange rate variation	136,513	66,222
Ending balance	R$ 635655	R$ 622106
Average rate	6.67%	6.92%
Accumulated depreciation and amortisation [member] | Computer software [member]
IfrsStatementLineItems [Line Items]
Beginning balance	R$ 665504	R$ 563943
Additions	(226,029)	(175,768)
Disposals	356,053	79,091
Business combination
Transfers		(5,972)
Monetary correction hyperinflation	(21,656)	(4,925)
Exchange rate variation	20,686	6,013
Ending balance	R$ 536450	R$ 665504
Average rate	43.58%	52.04%

Intangible assets (Details 1)

Intangible assets (Details 1)	12 Months Ended
	Dec. 31, 2023 R$ / $
Inflation Brazil [Member]
IfrsStatementLineItems [Line Items]
Assumptions, 2024	4%
Assumptions, 2025	3.50%
Assumptions, 2026	3.50%
Assumptions, 2027	3.40%
Assumptions, 2028	3.40%
Inflation United States [Member]
IfrsStatementLineItems [Line Items]
Assumptions, 2024	2.21%
Assumptions, 2025	2.16%
Assumptions, 2026	2.16%
Assumptions, 2027	2.16%
Assumptions, 2028	2.16%
Discounted cash flow [member]
IfrsStatementLineItems [Line Items]
Exchange rate, 2024	5
Exchange rate, 2025	5.06
Exchange rate, 2026	5.13
Exchange rate, 2027	5.10
Exchange rate, 2028	5.10

Loans and borrowings (Details)

Loans and borrowings (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Loan and financing beginning of period	R$ 23517000	R$ 25456030
Borrowing	3,836,487	3,392,613
Amortization	(6,889,940)	(3,984,422)
Interest paid	(1,679,825)	(1,518,301)
Interest accrued	2,458,631	1,652,412
Exchange rate variation	(1,146,805)	(1,481,332)
Loan and financing end of period	20,095,548	23,517,000
Current portion of non-current borrowings	2,451,838	3,879,874	R$ 3203068
Non-current portion of non-current borrowings	17,643,710	19,637,126	R$ 22252962
Local Currency [Member]
IfrsStatementLineItems [Line Items]
Loan and financing beginning of period	10,967,819	9,112,478
Reclassification	(2,019,866)
Borrowing	840,195	2,773,833
Amortization	(1,507,590)	(983,385)
Interest paid	(804,982)	(638,627)
Interest accrued	1,526,587	845,799
Exchange rate variation		(142,279)
Loan and financing end of period	R$ 9002163	R$ 10967819
Local Currency [Member] | Working Capital [Member]
IfrsStatementLineItems [Line Items]
Charges (p.a.)	Fixed / CDI	Fixed / CDI
Rate	12.28% (10.72% on 12.31.22)	10.72%
Maturity	0.65	0.6
Loan and financing beginning of period	R$ 409186	R$ 406962
Reclassification
Borrowing	740,000	386,844
Amortization	(390,582)	(392,684)
Interest paid	(37,352)	(18,473)
Interest accrued	56,276	26,902
Exchange rate variation		(365)
Loan and financing end of period	R$ 777528	R$ 409186
Local Currency [Member] | Certificate Of Agribusiness Receivables [Member]
IfrsStatementLineItems [Line Items]
Charges (p.a.)	IPCA	IPCA
Rate	10.86% (11.80% on 12.31.22)	11.80%
Maturity		1.0
Loan and financing beginning of period	R$ 999646	R$ 967948
Borrowing		(242)
Amortization	(1,018,131)
Interest paid	(91,121)	(86,620)
Interest accrued	109,606	118,560
Loan and financing end of period		R$ 999646
Local Currency [Member] | Export Credit Facility [Member]
IfrsStatementLineItems [Line Items]
Charges (p.a.)	CDI	Fixed / CDI
Rate	13.26% (9.05% on 12.31.22)	9.05%
Maturity	3.67	5.3
Loan and financing beginning of period	R$ 3613555	R$ 3516273
Reclassification	(2,019,866)
Borrowing		637,000
Amortization		(415,706)
Interest paid	(234,038)	(272,642)
Interest accrued	223,946	290,544
Exchange rate variation		(141,914)
Loan and financing end of period	R$ 1583597	R$ 3613555
Local Currency [Member] | Debentures [Member]
IfrsStatementLineItems [Line Items]
Charges (p.a.)	CDI / IPCA	CDI / IPCA
Rate	10.94% (12.09% on 12.31.22)	12.09%
Maturity	5.75	8.5
Loan and financing beginning of period	R$ 5940146	R$ 4210015
Borrowing		1,649,905
Amortization		(70,000)
Interest paid	(441,639)	(258,593)
Interest accrued	1,135,927	408,819
Loan and financing end of period	R$ 6634434	R$ 5940146
Local Currency [Member] | Fiscal Incentives [Member]
IfrsStatementLineItems [Line Items]
Charges (p.a.)	Fixed	Fixed
Rate	2.40% (2.40% on 12.31.22)	2.40%
Maturity
Loan and financing beginning of period	R$ 5286	R$ 3601
Borrowing	100,195	100,326
Amortization	(98,877)	(98,667)
Interest paid	(832)	(827)
Interest accrued	832	853
Loan and financing end of period	6,604	R$ 5286
Local Currency [Member] | Development Bank Credit Lines [Member]
IfrsStatementLineItems [Line Items]
Charges (p.a.)		TJLP / TLP/ IPCA / FINAME
Rate		(3.12% on 12.31.21)
Maturity
Loan and financing beginning of period		R$ 7679
Amortization		(6,328)
Interest paid		(1,472)
Interest accrued		121
Loan and financing end of period
Foreign Currency [Member]
IfrsStatementLineItems [Line Items]
Loan and financing beginning of period	12,549,181	16,343,552
Reclassification	2,019,866
Borrowing	2,996,292	618,780
Amortization	(5,382,350)	(3,001,037)
Interest paid	(874,843)	(879,674)
Interest accrued	932,044	806,613
Exchange rate variation	(1,146,805)	(1,339,053)
Loan and financing end of period	R$ 11093385	R$ 12549181
Foreign Currency [Member] | Working Capital [Member]
IfrsStatementLineItems [Line Items]
Charges (p.a.)	Fixed / EIBOR3M + 1,8% FX TRY, AED and USD	Fixed / FX TRY and USD
Rate	13.13% (16.83% on 12.31.22)	16.83% (13.35% on 12.31.21)
Maturity	1.84	0.7
Loan and financing beginning of period	R$ 514004	R$ 485052
Borrowing	1,683,112	618,780
Amortization	(1,020,713)	(412,058)
Interest paid	(107,636)	(78,844)
Interest accrued	122,454	74,581
Exchange rate variation	(252,469)	(173,507)
Loan and financing end of period	R$ 938752	R$ 514004
Foreign Currency [Member] | Export Credit Facility [Member]
IfrsStatementLineItems [Line Items]
Charges (p.a.)	Fixed /SOFR / FX USD	Fixed / LIBOR / FX USD
Rate	5.49% (7.10% on 12.31.22)	7.10% (3.43% on 12.31.21)
Maturity	3.23	0.2
Loan and financing beginning of period	R$ 132887	R$ 311385
Reclassification	2,019,866
Borrowing	1,006,496
Amortization	(534,993)	(170,051)
Interest paid	(156,178)	(7,119)
Interest accrued	126,784	7,609
Exchange rate variation	(158,211)	(8,937)
Loan and financing end of period	R$ 2436651	R$ 132887
Foreign Currency [Member] | Bond [Member]
IfrsStatementLineItems [Line Items]
Charges (p.a.)	Fixed / FX USD	Fixed / FX USD and EUR
Rate	5.15% (4.91% on 12.31.22)	4.91%
Maturity	14.30	11.0
Loan and financing beginning of period	R$ 11902290	R$ 15544012
Reclassification
Borrowing
Amortization	(3,672,960)	(2,416,162)
Interest paid	(606,725)	(793,711)
Interest accrued	663,684	724,476
Exchange rate variation	(726,727)	(1,156,325)
Loan and financing end of period	R$ 7559562	R$ 11902290
Foreign Currency [Member] | Advances For Foreign Exchange Rate Contracts [Member]
IfrsStatementLineItems [Line Items]
Charges (p.a.)	Fixed / FX USD	Fixed / FX USD
Rate	7.10% (0.00% on 12.31.22)
Maturity	0.23
Loan and financing beginning of period		R$ 3103
Borrowing	306,684
Amortization	(153,684)	(2,766)
Interest paid	(4,304)
Interest accrued	19,122	(53)
Exchange rate variation	(9,398)	(284)
Loan and financing end of period	R$ 158420

Loans and borrowings (Details 1

Loans and borrowings (Details 1) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Loans And Borrowings
Borrowings	R$ 20095548	R$ 23517000	R$ 25456030
Mortgage guarantees	R$ 6604	R$ 5286

Loans and borrowings (Details 2

Loans and borrowings (Details 2) R$ in Thousands	12 Months Ended
	Dec. 31, 2023 BRL (R$)
B R F S A [Member]
IfrsStatementLineItems [Line Items]
Maturity	2024
B R F S A [Member] | Loan Currency [Member]
IfrsStatementLineItems [Line Items]
Notional repurchased	R$ 295363
Outstanding notional
B R F S A [Member] | Reais [Member]
IfrsStatementLineItems [Line Items]
Notional repurchased	1,521,887
Outstanding notional
B R F S A 1 [Member]
IfrsStatementLineItems [Line Items]
Maturity	2026
B R F S A 1 [Member] | Loan Currency 1 [Member]
IfrsStatementLineItems [Line Items]
Notional repurchased	R$ 200000
Outstanding notional	299,282
B R F S A 1 [Member] | Reais 1 [Member]
IfrsStatementLineItems [Line Items]
Notional repurchased	984,580
Outstanding notional	R$ 1448914

Loans and borrowings (Details N

Loans and borrowings (Details Narrative) - BRL (R$) R$ in Thousands			12 Months Ended
	Oct. 26, 2022	Dec. 27, 2019	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Revolving credit facility, maximum borrowing capacity		R$ 1500000
Revolving credit facility, term	2 years	3 years
Repurchase of liabilities			R$ 2515194
Discount on repurchase			46,768
Repurchase of generated financial expenses			2,175
Write off of issuance costs			9,034
Guarantees [member]
IfrsStatementLineItems [Line Items]
Bank acceptance assets			R$ 207006	R$ 447736
Average cost percentage			1.64%	1.92%

Trade accounts payable (Details

Trade accounts payable (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Trade accounts payble, gross	R$ 12758551	R$ 14346352
(-) Adjustment to present value	(166,123)	(210,128)
Trade and accounts payable, net	12,592,428	14,136,224
Current	12,592,006	14,128,765
Non-current	422	7,459
Country of domicile [member]
IfrsStatementLineItems [Line Items]
Trade accounts payble, gross	10,575,915	11,595,543
Related parties	21,482	26,970
Foreign countries [member]
IfrsStatementLineItems [Line Items]
Trade accounts payble, gross	2,157,491	2,723,797
Related parties	R$ 3663	R$ 42

Trade accounts payable (Detai_2

Trade accounts payable (Details Narrative) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022
Trade Accounts Payable
Trade accounts payable related to supply chain financing	R$ 4941716	R$ 1393137	R$ 5794841

Leases (Details)

Leases (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Right-of-use assets at beginning	R$ 2619203	R$ 2191339
Additions	600,851	461,786
Disposals	(87,063)	(26,482)
Monetary correction hyperinflation	6,448	14,455
Exchange rate variation	(29,432)	(21,895)
Right-of-use assets at ending	3,110,007	2,619,203
Transfers
Gross carrying amount [member]
IfrsStatementLineItems [Line Items]
Right-of-use assets at beginning	4,832,990	3,936,141
Additions	1,420,083	1,178,711
Disposals	(1,012,529)	(266,294)
Monetary correction hyperinflation	19,793	29,561
Exchange rate variation	(63,824)	(45,129)
Right-of-use assets at ending	5,196,513	4,832,990
Transfers
Gross carrying amount [member] | Land [member]
IfrsStatementLineItems [Line Items]
Right-of-use assets at beginning	139,740	145,394
Additions	9,330	732
Disposals	(11,883)	(2,489)
Monetary correction hyperinflation	1,286	3,534
Exchange rate variation	(8,401)	(7,431)
Right-of-use assets at ending	130,072	139,740
Gross carrying amount [member] | Buildings [member]
IfrsStatementLineItems [Line Items]
Right-of-use assets at beginning	4,031,143	3,223,625
Additions	1,031,073	927,818
Disposals	(675,341)	(116,707)
Monetary correction hyperinflation	12,940	18,933
Exchange rate variation	(26,825)	(22,526)
Right-of-use assets at ending	4,345,335	4,031,143
Transfers	(27,655)
Gross carrying amount [member] | Machinery [member]
IfrsStatementLineItems [Line Items]
Right-of-use assets at beginning	47,688	117,412
Additions	241,292	4,086
Disposals	(18,148)	(74,193)
Monetary correction hyperinflation	575	815
Exchange rate variation	(514)	(432)
Right-of-use assets at ending	298,548	47,688
Transfers	27,655
Gross carrying amount [member] | Vehicles [member]
IfrsStatementLineItems [Line Items]
Right-of-use assets at beginning	602,116	369,979
Additions	138,388	246,075
Disposals	(294,854)	(5,477)
Monetary correction hyperinflation	4,992	6,279
Exchange rate variation	(28,084)	(14,740)
Right-of-use assets at ending	422,558	602,116
Gross carrying amount [member] | Softwares [Member]
IfrsStatementLineItems [Line Items]
Right-of-use assets at beginning	12,303	79,731
Additions
Disposals	(12,303)	(67,428)
Monetary correction hyperinflation
Right-of-use assets at ending		12,303
Accumulated impairment [member]
IfrsStatementLineItems [Line Items]
Right-of-use assets at beginning	(2,213,787)	(1,744,802)
Additions	(819,232)	(716,925)
Disposals	925,466	239,812
Monetary correction hyperinflation	(13,345)	(15,106)
Exchange rate variation	34,392	23,234
Right-of-use assets at ending	(2,086,506)	(2,213,787)
Transfers
Accumulated impairment [member] | Land [member]
IfrsStatementLineItems [Line Items]
Right-of-use assets at beginning	(44,006)	(36,439)
Additions	(10,680)	(12,334)
Disposals	11,405	2,401
Monetary correction hyperinflation	277	1,090
Exchange rate variation	1,554	1,276
Right-of-use assets at ending	R$ 41450	R$ 44006
Average rate	7.37%	8.95%
Accumulated impairment [member] | Buildings [member]
IfrsStatementLineItems [Line Items]
Right-of-use assets at beginning	R$ 1784777	R$ 1383968
Additions	(574,800)	(510,875)
Disposals	597,221	104,540
Monetary correction hyperinflation	(3,786)	(10,225)
Exchange rate variation	14,260	15,751
Right-of-use assets at ending	(1,736,196)	R$ 1784777
Transfers	R$ 15686
Average rate	13.56%	5.16%
Accumulated impairment [member] | Machinery [member]
IfrsStatementLineItems [Line Items]
Right-of-use assets at beginning	R$ 27283	R$ 73385
Additions	(52,424)	(27,726)
Disposals	14,795	74,111
Monetary correction hyperinflation	(1,957)	(475)
Exchange rate variation	605	192
Right-of-use assets at ending	(81,950)	R$ 27283
Transfers	R$ 15686
Average rate	19.40%	25.60%
Accumulated impairment [member] | Vehicles [member]
IfrsStatementLineItems [Line Items]
Right-of-use assets at beginning	R$ 346907	R$ 189817
Additions	(179,841)	(161,992)
Disposals	289,744	4,383
Monetary correction hyperinflation	(7,879)	(5,496)
Exchange rate variation	17,973	6,015
Right-of-use assets at ending	R$ 226910	R$ 346907
Average rate	35.27%	23.19%
Accumulated impairment [member] | Softwares [Member]
IfrsStatementLineItems [Line Items]
Right-of-use assets at beginning	R$ 10814	R$ 61193
Additions	(1,487)	(3,998)
Disposals	12,301	54,377
Right-of-use assets at ending		R$ 10814
Average rate		76.58%

Leases (Details 1)

Leases (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Lease liabilities at beginning	R$ 3044934	R$ 2479246
Additions	1,420,083	1,186,809
Payments	(742,456)	(649,846)
Interest paid	(197,031)	(131,181)
Interest accrued	323,445	219,872
Disposals	(100,062)	(34,893)
Exchange rate variation	(27,066)	(25,073)
Lease liabilities at ending	R$ 3721847	R$ 3044934
Weighted average interest rate	7.50%	7.20%
Weighted average maturity	7 years 7 months 6 days	7 years 3 months 18 days
Current	R$ 944326	R$ 676864	R$ 471956
Non-current	2,777,521	2,368,070	R$ 2007290
Land [member]
IfrsStatementLineItems [Line Items]
Lease liabilities at beginning	112,476	126,293
Additions	9,330	732
Payments	(6,844)	(7,709)
Interest paid	(9,404)	(9,653)
Interest accrued	9,404	9,653
Disposals	(1,792)	(166)
Exchange rate variation	(6,475)	(6,674)
Lease liabilities at ending	106,695	112,476
Buildings [member]
IfrsStatementLineItems [Line Items]
Lease liabilities at beginning	2,634,074	2,095,375
Additions	1,031,073	935,916
Payments	(530,779)	(458,434)
Interest paid	(142,245)	(102,740)
Interest accrued	268,659	191,431
Disposals	(77,896)	(19,395)
Exchange rate variation	(8,024)	(8,079)
Lease liabilities at ending	3,174,862	2,634,074
Machinery [member]
IfrsStatementLineItems [Line Items]
Lease liabilities at beginning	22,565	45,218
Additions	241,292	4,086
Payments	(34,756)	(25,609)
Interest paid	(28,660)	(2,709)
Interest accrued	28,660	2,709
Disposals	(3,533)	(10)
Exchange rate variation	(296)	(1,120)
Lease liabilities at ending	225,272	22,565
Vehicles [member]
IfrsStatementLineItems [Line Items]
Lease liabilities at beginning	274,215	192,694
Additions	138,388	246,075
Payments	(168,473)	(153,992)
Interest paid	(16,677)	(15,830)
Interest accrued	16,677	15,830
Disposals	(16,841)	(1,362)
Exchange rate variation	(12,271)	(9,200)
Lease liabilities at ending	215,018	274,215
Software [Member]
IfrsStatementLineItems [Line Items]
Lease liabilities at beginning	1,604	19,666
Payments	(1,604)	(4,102)
Interest paid	(45)	(249)
Interest accrued	45	249
Disposals		(13,960)
Lease liabilities at ending		R$ 1604

Leases (Details 2)

Leases (Details 2) R$ in Thousands	Dec. 31, 2023 BRL (R$)
IfrsStatementLineItems [Line Items]
Current	R$ 944326
Non-current	2,777,521
Future payments of finance leases	3,721,847
Later than one year [member]
IfrsStatementLineItems [Line Items]
Future payments of finance leases	686,951
Later than one year and not later than two years [member]
IfrsStatementLineItems [Line Items]
Future payments of finance leases	510,645
Later than two years and not later than three years [member]
IfrsStatementLineItems [Line Items]
Future payments of finance leases	425,753
Later than three years and not later than four years [member]
IfrsStatementLineItems [Line Items]
Future payments of finance leases	285,951
Later than four years and not later than five years [member]
IfrsStatementLineItems [Line Items]
Future payments of finance leases	R$ 868221

Leases (Details 3)

Leases (Details 3) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Notes and other explanatory information [abstract]
Variable payments not included in the lease liabilities	R$ 186146	R$ 217498	R$ 282732
Expenses related to short-term leases	97,511	124,451	171,733
Expenses related to low-value assets	26,454	13,469	4,681
Amounts recognized in the statement of income	R$ 310111	R$ 355418	R$ 459146

SHARE-BASED PAYMENT (Details)

SHARE-BASED PAYMENT (Details)	12 Months Ended
	Dec. 31, 2023 Number R$ / shares	Dec. 31, 2022 Number	Dec. 31, 2021 Number
IfrsStatementLineItems [Line Items]
Options granted	14,422,673
Outstanding options	9,234,128	5,132,532	5,395,519
Stock Options [Member]
IfrsStatementLineItems [Line Items]
Options granted date	Jul. 01, 2021
Vesting date	Jul. 01, 2024
Options granted	2,883,737
Outstanding options	368,287
Fair value of the option | R$ / shares	R$ 28.58
Stock Options One [Member]
IfrsStatementLineItems [Line Items]
Options granted date	Jul. 01, 2022
Vesting date	Jul. 01, 2025
Options granted	4,703,472
Outstanding options	2,056,022
Fair value of the option | R$ / shares	R$ 14.11
Stock Options Two [Member]
IfrsStatementLineItems [Line Items]
Options granted date	Jun. 01, 2023
Vesting date	Jun. 01, 2026
Options granted	4,726,960
Outstanding options	4,726,960
Fair value of the option | R$ / shares	R$ 7.38
Stock Options Three [Member]
IfrsStatementLineItems [Line Items]
Options granted date	Jul. 01, 2023
Vesting date	Jul. 01, 2026
Options granted	2,108,504
Outstanding options	2,082,859
Fair value of the option | R$ / shares	R$ 8.98

SHARE-BASED PAYMENT (Details 1)

SHARE-BASED PAYMENT (Details 1) - Number	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Outstanding options as of (Beginning)	5,132,532	5,395,519
Outstanding options, Granted	14,422,673
Outstanding options as of (ending)	9,234,128	5,132,532
Issued Grant July 2022 [Member]
IfrsStatementLineItems [Line Items]
Outstanding options, Granted		4,703,472
Exercised On June 2021 [Member]
IfrsStatementLineItems [Line Items]
Outstanding options, Exercised / Delivered		(189,285)
Exercised On June 2020 [Member]
IfrsStatementLineItems [Line Items]
Outstanding options, Exercised / Delivered	(149,618)	(317,386)
Exercised On July 2019 [Member]
IfrsStatementLineItems [Line Items]
Outstanding options, Exercised / Delivered		(83,175)
Exercised On June 2019 [Member]
IfrsStatementLineItems [Line Items]
Outstanding options, Exercised / Delivered		(107,309)
Forfeiture Grant Of July 2022 [Member]
IfrsStatementLineItems [Line Items]
Outstanding options, Forfeiture	(1,417,225)	(947,335)
Forfeiture Grant Of July 2021 [Member]
IfrsStatementLineItems [Line Items]
Outstanding options, Forfeiture	(463,260)	(1,554,424)
Forfeiture Grant Of July 2020 [Member]
IfrsStatementLineItems [Line Items]
Outstanding options, Forfeiture	(288,520)	(1,425,333)
Forfeiture Grant Of September 2019 [Member]
IfrsStatementLineItems [Line Items]
Outstanding options, Forfeiture		(22,867)
Forfeiture Grant Of July 2019 [Member]
IfrsStatementLineItems [Line Items]
Outstanding options, Forfeiture		(237,142)
Forfeiture Grant Of June 2019 [Member]
IfrsStatementLineItems [Line Items]
Outstanding options, Forfeiture		(82,203)
Issued Grant July 2023 [Member]
IfrsStatementLineItems [Line Items]
Outstanding options, Granted	2,108,504
Issued Grant June 2023 [Member]
IfrsStatementLineItems [Line Items]
Outstanding options, Granted	4,726,960
Exercised On July 2022 [Member]
IfrsStatementLineItems [Line Items]
Outstanding options, Exercised / Delivered	(282,887)
Exercised On July 2021 [Member]
IfrsStatementLineItems [Line Items]
Outstanding options, Exercised / Delivered	(106,713)
Forfeiture Grant Of July 2023 [Member]
IfrsStatementLineItems [Line Items]
Outstanding options, Forfeiture	(25,645)

Share-based payment (Details Na

Share-based payment (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
Share-based compensation	R$ 203374	R$ 195655
Non-current liabilities	19,821	15,584
Recognized expense	R$ 38499	R$ 29390

Employees benefits (Details)

Employees benefits (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
F A F [Member]
IfrsStatementLineItems [Line Items]
Present value of actuarial liabilities	R$ 3348786	R$ 3121348
Fair value of assets	(3,647,431)	(3,603,611)
(Surplus) Deficit	(298,645)	(482,263)
Irrecoverable surplus - (asset ceiling)	298,645	482,263
Net acturial asset
Beginning balance of irrecoverable surplus	482,263	207,230
Interest on irrecoverable surplus	47,021	18,152
Changes in irrecoverable surplus during the year	(230,639)	256,881
Ending balance of irrecoverable surplus	298,645	482,263
Beginning balance of the present value of liabilities	3,121,348	3,340,497
Interest on actuarial obligations	293,231	283,241
Current service cost	18,153	23,189
Benefit paid	(233,865)	(213,804)
Actuarial losses - experience	81,782	(36,292)
Actuarial (gains) losses - economic hypotheses	68,137	(242,957)
Actuarial (gains) losses - demographic hypothesis		(32,526)
Ending balance of actuarial liabilities	3,348,786	3,121,348
Beginning balance of the fair value of plan assets	(3,603,611)	(3,547,727)
Interest income on assets plan	(340,252)	(301,394)
Benefit paid	233,865	213,804
Return on assets higher (lower) than projection	62,567	31,706
Ending Balance of the fair value of the assets	(3,647,431)	(3,603,611)
Beginning balance of comprehensive income	23,190	26,741
Reversion to accumulated losses	(23,190)	(26,741)
Actuarial gains (losses)	(149,919)	311,776
Return on assets higher (lower) than projection	(62,567)	(31,705)
Changes on irrecoverable surplus	230,639	(256,881)
Ending balance of comprehensive income	18,153	23,190
Current service costs	(18,153)	(23,190)
Interest on actuarial obligations	(293,231)	(283,241)
Projected return on assets	340,252	301,394
Interest on irrecoverable surplus	(47,021)	(18,153)
Costs recognized in statement of income	(18,153)	(23,190)
Costs of defined benefit	(19,226)	(18,153)
Estimated costs for the next year	(19,226)	(18,153)
Plan I I [Member]
IfrsStatementLineItems [Line Items]
Present value of actuarial liabilities	21,789	20,822
Fair value of assets	(22,845)	(22,745)
(Surplus) Deficit	(1,056)	(1,923)
Irrecoverable surplus - (asset ceiling)	1,056	1,923
Net acturial asset
Beginning balance of irrecoverable surplus	1,923
Interest on irrecoverable surplus	187
Changes in irrecoverable surplus during the year	(1,054)	1,923
Ending balance of irrecoverable surplus	1,056	1,923
Beginning balance of the present value of liabilities	20,822	23,981
Interest on actuarial obligations	1,935	1,997
Current service cost
Benefit paid	(1,947)	(1,838)
Actuarial losses - experience	460	(1,358)
Actuarial (gains) losses - economic hypotheses	519	(1,414)
Actuarial (gains) losses - demographic hypothesis		(546)
Ending balance of actuarial liabilities	21,789	20,822
Beginning balance of the fair value of plan assets	(22,745)	(22,298)
Interest income on assets plan	(2,122)	(1,851)
Benefit paid	1,947	1,838
Return on assets higher (lower) than projection	75	(434)
Ending Balance of the fair value of the assets	(22,845)	(22,745)
Beginning balance of comprehensive income	3,385	(2,485)
Reversion to accumulated losses	(3,385)	2,485
Actuarial gains (losses)	(979)	2,772
Return on assets higher (lower) than projection	(75)	434
Changes on irrecoverable surplus	1,054	179
Ending balance of comprehensive income		3,385
Current service costs
Interest on actuarial obligations	(1,935)	(1,997)
Projected return on assets	2,122	1,851
Interest on irrecoverable surplus	(187)
Costs recognized in statement of income		(146)
Costs of defined benefit
Estimated costs for the next year

Employees benefits (Details 1)

Employees benefits (Details 1) - Number	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
F A F [Member]
IfrsStatementLineItems [Line Items]
Actuarial assumptions of discount rate	9.54%	9.75%
Actuarial assumption of inflation rate	3.50%	3.50%
Actuarial assumption of wage growth rate	4.60%	4.60%
Number of active participants	5,314	5,669
Number of beneficiary participants assisted	7,972	7,884
F A F [Member] | Schedule Of Mortality [Member]
IfrsStatementLineItems [Line Items]
Schedule of mortality & disabled mortality	AT-2000 Basic, by gender	AT-2000 Basic, by gender
F A F [Member] | Schedule Of Disabled Mortality [Member]
IfrsStatementLineItems [Line Items]
Schedule of mortality & disabled mortality	CSO-58	CSO-58
Plan I I [Member]
IfrsStatementLineItems [Line Items]
Actuarial assumptions of discount rate	9.43%	9.73%
Actuarial assumption of inflation rate	3.50%	3.50%
Number of active participants
Number of beneficiary participants assisted	51	51
Plan I I [Member] | Schedule Of Mortality [Member]
IfrsStatementLineItems [Line Items]
Schedule of mortality & disabled mortality	AT-2000 Basic, by gender	AT-2000 Basic, by gender
Plan I I [Member] | Schedule Of Disabled Mortality [Member]
IfrsStatementLineItems [Line Items]
Schedule of mortality & disabled mortality	CSO-58	CSO-58

Employees benefits (Details 2)

Employees benefits (Details 2) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
F A F [Member]
IfrsStatementLineItems [Line Items]
Plan assets at fair value	R$ 3647431	R$ 3603611
Percentage of plan assets at fair value	100%	100%
% of nominal return on assets	9.44%	8.50%
F A F [Member] | Fixed Income [Member]
IfrsStatementLineItems [Line Items]
Plan assets at fair value	R$ 2607913	R$ 2385591
Percentage of plan assets at fair value	71.50%	66.20%
F A F [Member] | Variable Income [Member]
IfrsStatementLineItems [Line Items]
Plan assets at fair value	R$ 339211	R$ 421622
Percentage of plan assets at fair value	9.30%	11.70%
F A F [Member] | Realestate 1 [Member]
IfrsStatementLineItems [Line Items]
Plan assets at fair value	R$ 368391	R$ 342343
Percentage of plan assets at fair value	10.10%	9.50%
F A F [Member] | Other [Member]
IfrsStatementLineItems [Line Items]
Plan assets at fair value	R$ 331916	R$ 454055
Percentage of plan assets at fair value	9.10%	12.60%
Plan I I [Member]
IfrsStatementLineItems [Line Items]
Plan assets at fair value	R$ 22845	R$ 22745
Percentage of plan assets at fair value	100%	100%
% of nominal return on assets	9.33%	8.30%
Plan I I [Member] | Fixed Income [Member]
IfrsStatementLineItems [Line Items]
Plan assets at fair value	R$ 20629	R$ 19969
Percentage of plan assets at fair value	90.30%	87.80%
Plan I I [Member] | Variable Income [Member]
IfrsStatementLineItems [Line Items]
Plan assets at fair value	R$ 937	R$ 1115
Percentage of plan assets at fair value	4.10%	4.90%
Plan I I [Member] | Realestate 1 [Member]
IfrsStatementLineItems [Line Items]
Plan assets at fair value	R$ 23	R$ 23
Percentage of plan assets at fair value	0.10%	0.10%
Plan I I [Member] | Other [Member]
IfrsStatementLineItems [Line Items]
Plan assets at fair value	R$ 1256	R$ 1638
Percentage of plan assets at fair value	5.50%	7.20%

Employees benefits (Details 3)

Employees benefits (Details 3) R$ in Thousands	12 Months Ended
	Dec. 31, 2023 BRL (R$)
F A F [Member]
IfrsStatementLineItems [Line Items]
2024	R$ 240517
2025	239,946
2026	239,731
2027	240,288
2028	239,854
2029 to 2033	R$ 1223676
Weighted average duration - in years	10 years 11 months 12 days
Plan I I [Member]
IfrsStatementLineItems [Line Items]
2024	R$ 1954
2025	1,935
2026	1,914
2027	1,888
2028	1,859
2029 to 2033	R$ 8698
Weighted average duration - in years	8 years 10 months 17 days

Employees benefits (Details 4)

Employees benefits (Details 4) R$ in Thousands	Dec. 31, 2023 BRL (R$)
Discount Rate [Member]
IfrsStatementLineItems [Line Items]
Assumptions utilized	9.54%
Variation of (+1%), Average rate	10.54%
Variation of (+1%), Actuarial liabilities	R$ 3031526
Variation of (-1%), Average rate	8.54%
Variation of (-1%), Actuarial liabilities	R$ 3729735
Wage Growth Rate [Member]
IfrsStatementLineItems [Line Items]
Assumptions utilized	1.06%
Variation of (+1%), Average rate	2.06%
Variation of (+1%), Actuarial liabilities	R$ 3373686
Variation of (-1%), Average rate	0.06%
Variation of (-1%), Actuarial liabilities	R$ 3322461

Employees benefits (Details 5)

Employees benefits (Details 5) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Liabilities	R$ 540821	R$ 521312
Current liabilities	86,423	64,367
Non-current liabilities	454,398	456,945
Medical Plan [Member]
IfrsStatementLineItems [Line Items]
Liabilities	66,245	119,729
F G T S Penalty [Member]
IfrsStatementLineItems [Line Items]
Liabilities	70,535	60,657
Award For Length Of Service [Member]
IfrsStatementLineItems [Line Items]
Liabilities	125,991	112,225
Others [Member]
IfrsStatementLineItems [Line Items]
Liabilities	R$ 278050	R$ 228701

Employees benefits (Details 6)

Employees benefits (Details 6) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Medical Plan [Member]
IfrsStatementLineItems [Line Items]
Present value of actuarial liabilities	R$ 66245	R$ 119729
Net actuarial liabilities	66,245	119,729
Beginning balance of present value of actuarial liabilities	119,729	195,345
Interest on actuarial liabilities	11,434	16,805
Current service costs	508	678
Past service costs
Benefits paid directly by the Company	(4,562)	(8,811)
Business combination
Actuarial (gains) losses - experience	(62,276)	(55,928)
Actuarial (gains) losses - demographic hypothesis		(12,325)
Actuarial losses - economic hypothesis	1,412	(16,035)
Actuarial (gains) losses - exchange variation
Net defined benefit liability (asset) at end of period	66,245	119,729
Beginning balance of comprehensive income	49,568	(34,720)
Actuarial gains (losses)	60,864	84,288
Exchange variation
Ending balance of comprehensive income	110,432	49,568
Medical Plan [Member] | Present value of defined benefit obligation [member]
IfrsStatementLineItems [Line Items]
Benefits paid directly by the Company	4,562	8,811
Contributions of the sponsor	(4,562)	(8,811)
Ending Balance of the fair value of the assets
Interest on actuarial liabilities	(11,434)	(16,805)
Current service costs	(508)	(678)
Past service costs
Immediate recognition of reduction
Cost recognizzed in statement of income	(11,942)	(17,483)
Current service costs	(19)	(508)
Interest on actuarial liabilities	(6,268)	(11,434)
Estimated costs for the next year	(6,287)	(11,942)
F G T S Penalty [Member]
IfrsStatementLineItems [Line Items]
Present value of actuarial liabilities	70,535	60,657
Net actuarial liabilities	70,535	60,657
Beginning balance of present value of actuarial liabilities	60,657	53,881
Interest on actuarial liabilities	5,052	4,071
Current service costs	2,669	2,480
Past service costs
Benefits paid directly by the Company	(4,937)	(11,482)
Business combination
Actuarial (gains) losses - experience	5,938	13,589
Actuarial (gains) losses - demographic hypothesis		2,237
Actuarial losses - economic hypothesis	1,156	(4,119)
Actuarial (gains) losses - exchange variation
Net defined benefit liability (asset) at end of period	70,535	60,657
Beginning balance of comprehensive income	(5,071)	6,636
Actuarial gains (losses)	(7,094)	(11,707)
Exchange variation
Ending balance of comprehensive income	(12,165)	(5,071)
F G T S Penalty [Member] | Present value of defined benefit obligation [member]
IfrsStatementLineItems [Line Items]
Benefits paid directly by the Company	4,937	11,482
Contributions of the sponsor	(4,937)	(11,482)
Ending Balance of the fair value of the assets
Interest on actuarial liabilities	(5,052)	(4,071)
Current service costs	(2,669)	(2,480)
Past service costs
Immediate recognition of reduction
Cost recognizzed in statement of income	(7,721)	(6,551)
Current service costs	(3,021)	(2,669)
Interest on actuarial liabilities	(5,669)	(5,052)
Estimated costs for the next year	(8,690)	(7,721)
Award For Length Of Service [Member]
IfrsStatementLineItems [Line Items]
Present value of actuarial liabilities	125,991	112,225
Net actuarial liabilities	125,991	112,225
Beginning balance of present value of actuarial liabilities	112,225	98,474
Interest on actuarial liabilities	10,104	7,997
Current service costs	5,707	5,221
Past service costs
Benefits paid directly by the Company	(16,201)	(14,542)
Business combination
Actuarial (gains) losses - experience	12,745	17,357
Actuarial (gains) losses - demographic hypothesis		1,935
Actuarial losses - economic hypothesis	1,411	(4,217)
Actuarial (gains) losses - exchange variation
Net defined benefit liability (asset) at end of period	125,991	112,225
Beginning balance of comprehensive income
Actuarial gains (losses)
Exchange variation
Ending balance of comprehensive income
Award For Length Of Service [Member] | Present value of defined benefit obligation [member]
IfrsStatementLineItems [Line Items]
Benefits paid directly by the Company	16,201	14,542
Contributions of the sponsor	(16,201)	(14,542)
Ending Balance of the fair value of the assets
Interest on actuarial liabilities	(10,104)	(7,997)
Current service costs	(5,707)	(5,221)
Past service costs
Immediate recognition of reduction	(14,156)	(15,075)
Cost recognizzed in statement of income	(29,967)	(28,293)
Current service costs	(6,146)	(5,707)
Interest on actuarial liabilities	(10,893)	(10,104)
Estimated costs for the next year	(17,039)	(15,811)
Other [Member]
IfrsStatementLineItems [Line Items]
Present value of actuarial liabilities	278,050	228,700
Net actuarial liabilities	278,050	228,700
Beginning balance of present value of actuarial liabilities	228,700	203,202
Interest on actuarial liabilities	16,947	15,388
Current service costs	22,123	22,804
Past service costs	3,326
Benefits paid directly by the Company	(44,141)	(26,633)
Business combination
Actuarial (gains) losses - experience	103,847	15,764
Actuarial (gains) losses - demographic hypothesis	(6,504)	1,623
Actuarial losses - economic hypothesis	(6,747)	19,775
Actuarial (gains) losses - exchange variation	(39,501)	(23,223)
Net defined benefit liability (asset) at end of period	278,050	228,700
Beginning balance of comprehensive income	(84,008)	(84,050)
Actuarial gains (losses)	(90,596)	(37,162)
Exchange variation	40,331	37,204
Ending balance of comprehensive income	(134,273)	(84,008)
Other [Member] | Present value of defined benefit obligation [member]
IfrsStatementLineItems [Line Items]
Benefits paid directly by the Company	44,141	26,633
Contributions of the sponsor	(44,141)	(26,633)
Interest on actuarial liabilities	(16,947)	(15,388)
Current service costs	(22,123)	(22,804)
Past service costs	(3,326)
Immediate recognition of reduction
Cost recognizzed in statement of income	(42,396)	(38,192)
Current service costs	(30,317)	(22,804)
Interest on actuarial liabilities	(35,728)	(15,388)
Estimated costs for the next year	(66,045)	(38,192)
Others [Member] | Present value of defined benefit obligation [member]
IfrsStatementLineItems [Line Items]
Ending Balance of the fair value of the assets

Employees benefits (Details 7)

Employees benefits (Details 7) - Number	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Medical Plan [Member]
IfrsStatementLineItems [Line Items]
Discount rate	9.61%	9.73%
Inflation rate	3.50%	3.50%
Medical inflation	6.60%	6.60%
Number of active participants	1,015	13,776
Number of assisted beneficiary participants	1,415	1,610
Medical Plan [Member] | Schedule Of Mortality [Member]
IfrsStatementLineItems [Line Items]
Schedule of mortality, disabled, disabled mortality, turnover - BRF's historical	AT-2000 Basic by gender	AT-2000 Basic by gender
Medical Plan [Member] | Schedule Of Turnover [Member]
IfrsStatementLineItems [Line Items]
Schedule of mortality, disabled, disabled mortality, turnover - BRF's historical	2023	2022
F G T S Penalty [Member]
IfrsStatementLineItems [Line Items]
Discount rate	9.42%	9.66%
Inflation rate	3.50%	3.50%
Wage growth rate	3.50%	3.50%
F.G.T.S. balance growth	3.41%	3.70%
Number of active participants	92,120	91,490
Number of assisted beneficiary participants
F G T S Penalty [Member] | Schedule Of Mortality [Member]
IfrsStatementLineItems [Line Items]
Schedule of mortality, disabled, disabled mortality, turnover - BRF's historical	AT-2000 Basic by gender	AT-2000 Basic by gender
Schedule of mortality, disabled, disabled mortality, turnover - BRF's historical	Vindas Álvaro's attenuated 30%	Vindas Álvaro's attenuated 30%
F G T S Penalty [Member] | Schedule Of Turnover [Member]
IfrsStatementLineItems [Line Items]
Schedule of mortality, disabled, disabled mortality, turnover - BRF's historical	2023	2022
Others [Member]
IfrsStatementLineItems [Line Items]
Discount rate	13.77%	8.71%
Inflation rate	11.75%	4.88%
Wage growth rate	8.34%	4.88%

Employees benefits (Details 8)

Employees benefits (Details 8) R$ in Thousands	12 Months Ended
	Dec. 31, 2023 BRL (R$)
Medical Plan [Member]
IfrsStatementLineItems [Line Items]
2024	R$ 2016
2025	2,350
2026	2,773
2027	3,212
2028	3,603
2029 to 2033	R$ 25324
Weighted average duration - in years	15 years 7 months 13 days
F G T S Penalty [Member]
IfrsStatementLineItems [Line Items]
2024	R$ 20718
2025	4,955
2026	5,652
2027	6,385
2028	6,237
2029 to 2033	R$ 41929
Weighted average duration - in years	5 years 7 months 2 days
Award For Length Of Service [Member]
IfrsStatementLineItems [Line Items]
2024	R$ 20704
2025	16,507
2026	16,355
2027	15,453
2028	18,939
2029 to 2033	R$ 86808
Weighted average duration - in years	5 years 1 month 24 days
Others [Member]
IfrsStatementLineItems [Line Items]
2024	R$ 42985
2025	19,058
2026	20,007
2027	21,680
2028	22,861
2029 to 2033	R$ 221431
Weighted average duration - in years	9 years 7 months 9 days
Total [Member]
IfrsStatementLineItems [Line Items]
2024	R$ 86423
2025	42,870
2026	44,787
2027	46,730
2028	51,640
2029 to 2033	R$ 375492

Employees benefits (Details 9)

Employees benefits (Details 9) R$ in Thousands	Dec. 31, 2023 BRL (R$)
Actuarial assumption of discount rates [member] | Medical Plan [Member]
IfrsStatementLineItems [Line Items]
Assumptions utilized	9.61%
(+) Variation, Average (%)	10.61%
(+) Variation, Actuarial liabilities	R$ 56322
(-) Variation, Average (%)	8.61%
(-) Variation, Actuarial liabilities	R$ 78929
Actuarial assumption of discount rates [member] | Award For Length Of Service [Member]
IfrsStatementLineItems [Line Items]
Assumptions utilized	9.42%
(+) Variation, Average (%)	10.42%
(+) Variation, Actuarial liabilities	R$ 120327
(-) Variation, Average (%)	8.42%
(-) Variation, Actuarial liabilities	R$ 132249
Actuarial assumption of discount rates [member] | F G T S Penalty [Member]
IfrsStatementLineItems [Line Items]
Assumptions utilized	9.42%
(+) Variation, Average (%)	10.42%
(+) Variation, Actuarial liabilities	R$ 67125
(-) Variation, Average (%)	8.42%
(-) Variation, Actuarial liabilities	R$ 74375
Actuarial assumption of expected rates of inflation [member] | Medical Plan [Member]
IfrsStatementLineItems [Line Items]
Assumptions utilized	6.60%
(+) Variation, Average (%)	7.60%
(+) Variation, Actuarial liabilities	R$ 78902
(-) Variation, Average (%)	5.60%
(-) Variation, Actuarial liabilities	R$ 56260
Actuarial Assumption Of Expected Rates Turnover [Member] | Award For Length Of Service [Member]
IfrsStatementLineItems [Line Items]
(+) Variation, Average (%)	3%
(+) Variation, Actuarial liabilities	R$ 107233
(-) Variation, Average (%)	3%
(-) Variation, Actuarial liabilities	R$ 151251
Actuarial Assumption Of Expected Rates Turnover [Member] | F G T S Penalty [Member]
IfrsStatementLineItems [Line Items]
(+) Variation, Average (%)	3%
(+) Variation, Actuarial liabilities	R$ 59720
(-) Variation, Average (%)	3%
(-) Variation, Actuarial liabilities	R$ 86071
Actuarial assumption of expected rates of salary increases [member] | F G T S Penalty [Member]
IfrsStatementLineItems [Line Items]
Assumptions utilized	3.50%
(+) Variation, Average (%)	4.50%
(+) Variation, Actuarial liabilities	R$ 71226
(-) Variation, Average (%)	2.50%
(-) Variation, Actuarial liabilities	R$ 69899

Employees benefits (Details Nar

Employees benefits (Details Narrative) R$ in Thousands	12 Months Ended
	Dec. 31, 2023 BRL (R$) Number	Dec. 31, 2022 BRL (R$) Number
Employees Benefits
Expected contribution plans 2017 | R$	R$ 26911	R$ 25507
Number of participants under plan | Number	35,644	39,715

Provision for tax, civil and _3

Provision for tax, civil and labor risks (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Beginning balance	R$ 1415537	R$ 1517632
Additions	515,700	584,474
Reversals	(393,053)	(487,713)
Payments	(477,920)	(427,360)
Interest	144,689	229,612
Exchange rate variation	(1,783)	(1,108)
Ending balance	1,203,170	1,415,537
Current provisions	720,187	867,294
Non-current provisions	482,983	548,243
Tax [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	399,675	400,101
Additions	100,454	116,269
Reversals	(66,405)	(86,165)
Payments	(164,104)	(75,249)
Interest	52,426	44,714
Exchange rate variation	(51)	5
Ending balance	321,995	399,675
Labor [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	526,710	628,767
Additions	359,512	408,903
Reversals	(240,152)	(332,819)
Payments	(270,771)	(311,047)
Interest	62,135	133,987
Exchange rate variation	(1,505)	(1,081)
Ending balance	435,929	526,710
Civil And Other [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	358,304	357,013
Additions	55,734	59,302
Reversals	(48,480)	(67,826)
Payments	(43,045)	(41,064)
Interest	30,128	50,911
Exchange rate variation	(227)	(32)
Ending balance	352,414	358,304
Contingent liabilities [member]
IfrsStatementLineItems [Line Items]
Beginning balance	130,848	131,751
Additions
Reversals	(38,016)	(903)
Payments
Interest
Exchange rate variation
Ending balance	R$ 92832	R$ 130848

Provision for tax, civil and _4

Provision for tax, civil and labor risks (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
I C M S [Member]
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liability	R$ 87661	R$ 64088
P I S And C O F I N S [Member]
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liability	131,271	157,121
Other Relevant Contingencies [Member]
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liability	103,063	178,466
Provision For Civil Commercial And Other [Member]
IfrsStatementLineItems [Line Items]
Amount of contingencies	18,627,512	15,343,060
Other provision fair value	92,832	130,848
Estimated financial effect of contingent liabilities	2,240,847	1,838,183
Provision For Tax [Member]
IfrsStatementLineItems [Line Items]
Amount of contingencies	16,082,532	13,247,512
Provision For Tax [Member] | Brazilian Federal Revenue [Member]
IfrsStatementLineItems [Line Items]
Amount of contingencies	R$ 837060	779,018
Provision For Tax [Member] | P I S And C O F I N S [Member]
IfrsStatementLineItems [Line Items]
Description of company disputes	The Company discusses alleged differences charged under PIS/COFINS on (i) sales of seasoned meats, pasta and pies; (ii) presumed ICMS credits; (iii) disallowances of presumed credits from agro-industrial activities; (iv) credit disallowance on freight on transfer; (v) disallowances of credits for various inputs and services in view of the restriction by the Receita Federal do Brasil (“RFB”) on the concept of inputs; extemporaneous and other credits, totaling R$8,740,838 (R$7,055,855 on December 31, 2022).
Provision For Tax [Member] | I C M S [Member]
IfrsStatementLineItems [Line Items]
Description of company disputes	The Company is involved in disputes processes totaling R$4,042,445 (R$3,163,037 as of December 31, 2022) related to: (i) non-acceptance of ICMS credits in interstate sales from states that unilaterally granted fiscal benefits without the approval of the National Finance Policy Council (“CONFAZ”), the so-called “guerra fiscal” in the amount of R$17,464 (R$24,370 as of December 31, 2022); (ii) lack of evidence of exports in the amount of R$67,766 (R$77,163 as of December 31, 2022); (iii) infraction notices from State of Rio de Janeiro, for the period from 2014 to 2018, related to the supposed non-compliance of Agreement Terms (“TARE”) regarding tax benefits, in the amount of R$680,058 (R$621,261 as of December 31, 2022); (iv) Public Civil Action in Rio de Janeiro due do the use of tax benefits, in the amount of R$306,060 (R$276,521 as of December 31, 2022); (v) infraction notice about ICMS in Goiás relating to the disallowance of ICMS credit for the acquisition of inputs as the Tax Authorities understand that the Company made outflows subject to non-incidence, in the amount of R$210,876 (R$190,198 as of December 31, 2022); and (vi) R$2,760,221 (R$1,973,524 on December 31, 2022) related to other claims, highlighting the debts related to (a) supposed differences in tax substitution in the amount of R$673,579; (b) disallowance of presumed ICMS credit arising from tax benefit provided for in PRODEPE due to alleged non-compliance with ancillary obligations in the amount of R$309,704; (c) disallowance of presumed credit on transfers as the Tax Authorities understand that the PRODEIC benefit only applies to sales transactions in the amount of R$220,523; (d) disallowance of ICMS credit on entries for transfer of goods intended for commercialization on the grounds that the calculation basis used would have been higher than the production cost defined in complementary law 87/96 (art. 13, § 4) in the amount of R$239,020 and (e) disallowance of ICMS credit on intermediate materials that the Tax Authorities classified as use and consumption in the amount of R$ 273,644.
Provision For Tax [Member] | I P I Federal V A T [Member]
IfrsStatementLineItems [Line Items]
Description of company disputes	The Company disputes administratively and judicially the denial of compensation of presumed IPI credits resulting from purchases of duty-free goods and secondary items. Such discussed cases totaled the amount of R$ 168,212 (R$187,371 as of December 31, 2022).
Provision For Tax [Member] | I N S S Brazilian Social Security [Member]
IfrsStatementLineItems [Line Items]
Description of company disputes	The Company disputes cases related to the charges of social security on payroll, employees profit sharing, GILRAT additional for special retirement financing, SAT/RAT, as well as other cases, in a total amount of R$ 671,699 (R$482,687 as of December 31, 2022).
Provision For Tax [Member] | Other Relevant Contingencies [Member]
IfrsStatementLineItems [Line Items]
Description of company disputes	The Company disputes cases related to the isolated fine for alleged non-compliance with ancillary obligations, customs fine on importation, alleged lack of proof of drawback, disallowance of reinstatement credit, and alleged differences in property tax, fees and services tax totaling R$153,469 (R$171,153 as of December 31, 2022).
Income Tax And Social Contribution [Member]
IfrsStatementLineItems [Line Items]
Amount of contingencies	R$ 1468810	1,408,391
Provision For Labor [Member]
IfrsStatementLineItems [Line Items]
Amount of contingencies	R$ 304133	R$ 257365

EQUITY (Details)

EQUITY (Details) - shares	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Quantity	1,682,473,246	1,082,473,246
Percent (%)	100%	100%
Treasury shares [member]
IfrsStatementLineItems [Line Items]
Quantity	3,817,179	4,356,397
Percent (%)	0.23%	0.40%
Marfrig Global Food S A [Member]
IfrsStatementLineItems [Line Items]
Quantity	842,165,702	360,133,580
Percent (%)	50.06%	33.27%
Salic [Member]
IfrsStatementLineItems [Line Items]
Quantity	180,000,000
Percent (%)	10.70%
Kapitalo Investimentos Ltda [Member]
IfrsStatementLineItems [Line Items]
Quantity	107,982,757	55,730,079
Percent (%)	6.42%	5.15%
Caixade Previddos Funcdo Bancodo Brasil [Member]
IfrsStatementLineItems [Line Items]
Quantity	103,328,121	67,560,738
Percent (%)	6.14%	6.24%
Management 1 [Member]
IfrsStatementLineItems [Line Items]
Quantity	518,900	518,900
Percent (%)	0.03%	0.05%
Management 2 [Member]
IfrsStatementLineItems [Line Items]
Quantity	626,458	655,163
Percent (%)	0.04%	0.06%
Management 3 [Member]
IfrsStatementLineItems [Line Items]
Quantity	32,700	3,407
Percent (%)	0%	0%
Other Share Holders [Member]
IfrsStatementLineItems [Line Items]
Quantity	444,001,429	593,514,982
Percent (%)	26.38%	54.83%

EQUITY (Details 1)

EQUITY (Details 1) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Equity
Beginning balance	1,078,116,849	807,419,692
Issue of shares on 07.13.23 and 02.01.22	600,000,000	270,000,000
Delivery of restricted shares	539,218	697,157
Ending balance	1,678,656,067	1,078,116,849

EQUITY (Details 2)

EQUITY (Details 2) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Capital reserves	R$ 2763364	R$ 2338476
Other equity transactions	(70,106)	(77,825)
Capital reserve [member]
IfrsStatementLineItems [Line Items]
Other equity transactions	(70,106)	(77,825)
Share-based payments	203,374	195,655
Acquisition of non-controlling interest	(273,260)	(273,260)
Capital transactions with controlled entities	R$ 220	R$ 220

EQUITY (Details 3)

EQUITY (Details 3) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Beginning balance	1,078,116,849	807,419,692
Delivery of restricted shares	539,218	697,157
Ending balance	1,678,656,067	1,078,116,849
Treasury shares [member]
IfrsStatementLineItems [Line Items]
Beginning balance	4,356,397	5,053,554
Delivery of restricted shares	(539,218)	(697,157)
Ending balance	3,817,179	4,356,397

Equity (Details Narrative)

Equity (Details Narrative) - BRL (R$) R$ / shares in Units, R$ in Thousands			12 Months Ended
	Dec. 07, 2023	Jul. 13, 2023	Dec. 31, 2023	Jul. 03, 2023
IfrsStatementLineItems [Line Items]
Number of shares issued			1,682,473,246	1,825,000,000
Capital subscribed and paid			R$ 13653418
Public offering expenses, net			304,262
Accumulted losses			R$ 4375112
Treasury shares held			3,817,179
Average cost per share			R$ 25.19
Treasury shares value			R$ 52715
Acquisition of shares	14,000,000
Common shares purchased			14,000,000
Repurchased average cost per share			R$ 14.01
Purchase of shares			R$ 196137
Board Of Directors [Member]
IfrsStatementLineItems [Line Items]
Number of shares issued		600,000,000		1,325,000,000
Share price		R$ 9.00
Number of shares issued, value		R$ 5400000
Capital stock amount		600,000
Capital reserve amount		4,800,000
Issuance costs		R$ 86759

Earnings (loss) per share (Deta

Earnings (loss) per share (Details) - BRL (R$) R$ / shares in Units, R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Notes and other explanatory information [abstract]
Net loss for the period attributable to controlling shareholders, Continued operations	R$ 2028559	R$ 3115455
Weighted average number of outstanding shares - basic, Continued operations	1,360,268,402	1,052,606,000
Net loss per share basic, Continued operations	R$ 1.49	R$ 2.96	R$ 0.62
Weighted average number of outstanding shares - diluted, Continued operations	1,360,268,402	1,052,606,000
Net loss per share diluted, Continued operations	R$ 1.49	R$ 2.96	R$ 0.62
Net loss for the year attributable to controlling shareholders, Discontinued operations		R$ 50948
Weighted average number of outstanding shares - basic, Discontinued operations	1,360,268,402	1,052,606,000
Net loss per share basic, Discontinued operations		R$ 0.05
Weighted average number of outstanding shares - diluted, Discontinued operations	1,360,268,402	1,052,606,000
Net loss per share diluted, Discontinued operations		R$ 0.05
Net loss for the period attributable to controlling shareholders, Continued and discontinued operations	R$ 2028559	R$ 3166403
Weighted average number of outstanding shares - basic, Continued and discontinued operations	1,360,268,402	1,052,606,000
Net earnings (loss) per share basic, Continued and discontinued operations	R$ 1.49	R$ 3.01
Weighted average number of outstanding shares - diluted, Continued and discontinued operations	1,360,268,402
Weighted average number of outstanding shares - diluted, Continued and discontinued operations		1,052,606,000
Net loss per share diluted, Continued and discontinued operations	R$ 1.49	R$ 3.01

Financial instruments and ris_3

Financial instruments and risk management (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Derivative financial instruments liabilities, Current	R$ 76940	R$ 82468
Derivative financial instruments liabilities, non current	59,819	174,699
Cash and cash equivalents	9,264,664	8,130,929
Restricted cash, current	13,814
Restricted cash, non current	72,395	89,717
Liquidity risk [member]
IfrsStatementLineItems [Line Items]
Foreign currency loans and borrowings, current	(1,521,567)
Foreign currency loans and borrowings, non current	(9,571,818)
Foreign currency loans and borrowings	(11,093,385)	(12,549,181)
Local currency loans and borrowings, current	(930,271)
Local currency loans and borrowings, non current	(8,071,892)
Local currency loans and borrowings	(9,002,163)	(10,967,819)
Derivative financial instruments liabilities, Current	32,282
Derivative financial instruments liabilities, non current	470,011
Derivative financial instruments liabilities	502,293	(126,019)
Gross debt, current	(2,419,556)
Gross debt, non current	(17,173,699)
Gross debt	(19,593,255)	(23,643,019)
Cash and cash equivalents, current	9,264,664
Cash and cash equivalents, non current
Cash and cash equivalents	9,264,664	8,130,929
MarketableSecurities, current	447,878
Marketable securities, non current	319,995
Marketable securities	767,873	824,775
Restricted cash, current	13,814
Restricted cash, non current	72,395
Restricted cash and cash equivalents	86,209	89,717
Cash, cash equivalents and marketable securities and restricted cash, current	9,726,356
Cash, cash equivalents and marketable securities and restricted cash, non current	392,390
Cash, cash equivalents and marketable securities and restricted cash	10,118,746	9,045,421
Net debt, current	7,306,800
Net debt, non current	(16,781,309)
Net debt	R$ 9474509	R$ 14597598

Financial instruments and ris_4

Financial instruments and risk management (Details 1) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Derivative financial instruments assets, Current	R$ 109222	R$ 120865
Derivative financial instruments assets, non current	529,830	10,283
Derivative financial instruments laibilities, Current	(76,940)	(82,468)
Derivative financial instruments laibilities, non current	(59,819)	(174,699)
Position of derivative financial instruments - net	502,293	(126,019)
Cash flow hedges [member] | Currency risk [member]
IfrsStatementLineItems [Line Items]
Derivative financial instruments assets	639,052	131,148
Derivative financial instruments liabilities	(136,759)	(257,167)
Cash flow hedges [member] | Currency risk [member] | Foreign Exchange Risk On Operating Income [Member]
IfrsStatementLineItems [Line Items]
Derivative financial instruments assets	103,558	8,726
Derivative financial instruments liabilities	(7,600)	(17,551)
Cash flow hedges [member] | Currency risk [member] | Commodities Price Risk [Member]
IfrsStatementLineItems [Line Items]
Derivative financial instruments assets	5,510	108,966
Derivative financial instruments liabilities	(14,363)	(26,730)
Cash flow hedges [member] | Currency risk [member] | Interest rate risk [member]
IfrsStatementLineItems [Line Items]
Derivative financial instruments assets	529,830	9,517
Derivative financial instruments liabilities		(122,002)
Cash flow hedges [member] | Currency risk [member] | Not Designated Foreign Exchange Risk On Statement Of Financial Position [Member]
IfrsStatementLineItems [Line Items]
Derivative financial instruments assets	154	3,939
Derivative financial instruments liabilities	(62,647)	(6,251)
Cash flow hedges [member] | Currency risk [member] | Foreign Exchange Risk On Statement Of Financial Position [Member]
IfrsStatementLineItems [Line Items]
Derivative financial instruments liabilities	R$ 52149	R$ 84633

Financial instruments and ris_5

Financial instruments and risk management (Details 2) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Cash flow contracted	R$ 59819	R$ 174699
Liquidity risk [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	470,011
Loans and Borrowings [Member] | Liquidity risk [member]
IfrsStatementLineItems [Line Items]
Book value	20,095,548
Cash flow contracted	29,239,484
Loans and Borrowings [Member] | Liquidity risk [member] | Not later than one year [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	3,360,512
Loans and Borrowings [Member] | Liquidity risk [member] | Later than one year and not later than two years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	2,381,197
Loans and Borrowings [Member] | Liquidity risk [member] | Later than two years and not later than three years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	3,865,863
Loans and Borrowings [Member] | Liquidity risk [member] | Later than three years and not later than four years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	3,784,178
Loans and Borrowings [Member] | Liquidity risk [member] | Later than four years and not later than five years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	1,507,940
Loans and Borrowings [Member] | Liquidity risk [member] | Later than five years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	14,339,794
Principal [Member] | Liquidity risk [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	19,856,354
Principal [Member] | Liquidity risk [member] | Not later than one year [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	2,073,011
Principal [Member] | Liquidity risk [member] | Later than one year and not later than two years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	1,355,195
Principal [Member] | Liquidity risk [member] | Later than two years and not later than three years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	2,929,729
Principal [Member] | Liquidity risk [member] | Later than three years and not later than four years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	2,984,936
Principal [Member] | Liquidity risk [member] | Later than four years and not later than five years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	939,150
Principal [Member] | Liquidity risk [member] | Later than five years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	9,574,333
Interest [Member] | Liquidity risk [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	9,383,130
Interest [Member] | Liquidity risk [member] | Not later than one year [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	1,287,501
Interest [Member] | Liquidity risk [member] | Later than one year and not later than two years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	1,026,002
Interest [Member] | Liquidity risk [member] | Later than two years and not later than three years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	936,134
Interest [Member] | Liquidity risk [member] | Later than three years and not later than four years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	799,242
Interest [Member] | Liquidity risk [member] | Later than four years and not later than five years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	568,790
Interest [Member] | Liquidity risk [member] | Later than five years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	4,765,461
Trade Accounts Payable [Member] | Liquidity risk [member]
IfrsStatementLineItems [Line Items]
Book value	12,592,428
Trade Accounts Payable [Member] | Liquidity risk [member] | Not Designated Cash Flow Hedges [Member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	12,757,347
Trade Accounts Payable [Member] | Liquidity risk [member] | Not later than one year [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	12,758,551
Trade Accounts Payable [Member] | Liquidity risk [member] | Later than one year and not later than two years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	175
Trade Accounts Payable [Member] | Liquidity risk [member] | Later than two years and not later than three years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	1,029
Trade Accounts Payable [Member] | Liquidity risk [member] | Later than three years and not later than four years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted
Trade Accounts Payable [Member] | Liquidity risk [member] | Later than four years and not later than five years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted
Trade Accounts Payable [Member] | Liquidity risk [member] | Later than five years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted
Lease liabilities [member] | Liquidity risk [member]
IfrsStatementLineItems [Line Items]
Book value	3,721,847
Cash flow contracted	4,661,489
Lease liabilities [member] | Liquidity risk [member] | Not later than one year [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	1,009,012
Lease liabilities [member] | Liquidity risk [member] | Later than one year and not later than two years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	784,287
Lease liabilities [member] | Liquidity risk [member] | Later than two years and not later than three years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	622,935
Lease liabilities [member] | Liquidity risk [member] | Later than three years and not later than four years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	554,953
Lease liabilities [member] | Liquidity risk [member] | Later than four years and not later than five years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	398,258
Lease liabilities [member] | Liquidity risk [member] | Later than five years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	1,292,044
Foreign Exchange Risk [Member] | Liquidity risk [member]
IfrsStatementLineItems [Line Items]
Book value	59,749
Cash flow contracted	59,749
Foreign Exchange Risk [Member] | Liquidity risk [member] | Not later than one year [member] | Cash Flow Hedges Derivative Instruments [Member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	59,749
Foreign Exchange Risk [Member] | Liquidity risk [member] | Later than one year and not later than two years [member] | Cash Flow Hedges Derivative Instruments [Member]
IfrsStatementLineItems [Line Items]
Cash flow contracted
Foreign Exchange Risk [Member] | Liquidity risk [member] | Later than three years and not later than four years [member] | Cash Flow Hedges Derivative Instruments [Member]
IfrsStatementLineItems [Line Items]
Cash flow contracted
Foreign Exchange Risk [Member] | Liquidity risk [member] | Later than four years and not later than five years [member] | Cash Flow Hedges Derivative Instruments [Member]
IfrsStatementLineItems [Line Items]
Cash flow contracted
Foreign Exchange Risk [Member] | Liquidity risk [member] | Later than five years [member] | Cash Flow Hedges Derivative Instruments [Member]
IfrsStatementLineItems [Line Items]
Cash flow contracted
Foreign Exchange Risk [Member] | Liquidity risk [member] | Later than one year and not later than three years [member] | Cash Flow Hedges Derivative Instruments [Member]
IfrsStatementLineItems [Line Items]
Cash flow contracted
Commodities Price Risk [Member] | Liquidity risk [member]
IfrsStatementLineItems [Line Items]
Book value	14,363
Cash flow contracted	14,363
Commodities Price Risk [Member] | Liquidity risk [member] | Not later than one year [member] | Cash Flow Hedges Derivative Instruments [Member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	14,363
Commodities Price Risk [Member] | Liquidity risk [member] | Later than one year and not later than two years [member] | Cash Flow Hedges Derivative Instruments [Member]
IfrsStatementLineItems [Line Items]
Cash flow contracted
Commodities Price Risk [Member] | Liquidity risk [member] | Later than three years and not later than four years [member] | Cash Flow Hedges Derivative Instruments [Member]
IfrsStatementLineItems [Line Items]
Cash flow contracted
Commodities Price Risk [Member] | Liquidity risk [member] | Later than four years and not later than five years [member] | Cash Flow Hedges Derivative Instruments [Member]
IfrsStatementLineItems [Line Items]
Cash flow contracted
Commodities Price Risk [Member] | Liquidity risk [member] | Later than five years [member] | Cash Flow Hedges Derivative Instruments [Member]
IfrsStatementLineItems [Line Items]
Cash flow contracted
Commodities Price Risk [Member] | Liquidity risk [member] | Later than one year and not later than three years [member] | Cash Flow Hedges Derivative Instruments [Member]
IfrsStatementLineItems [Line Items]
Cash flow contracted
Foreign Exchange Risks [Member] | Liquidity risk [member]
IfrsStatementLineItems [Line Items]
Book value	62,647
Cash flow contracted	18,732
Foreign Exchange Risks [Member] | Liquidity risk [member] | Not later than one year [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted
Foreign Exchange Risks [Member] | Liquidity risk [member] | Later than one year and not later than two years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted
Foreign Exchange Risks [Member] | Liquidity risk [member] | Later than three years and not later than four years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted	18,732
Foreign Exchange Risks [Member] | Liquidity risk [member] | Later than four years and not later than five years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted
Foreign Exchange Risks [Member] | Liquidity risk [member] | Later than five years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted
Foreign Exchange Risks [Member] | Liquidity risk [member] | Later than one year and not later than three years [member]
IfrsStatementLineItems [Line Items]
Cash flow contracted

Financial instruments and ris_6

Financial instruments and risk management (Details 3) - Currency risk [member] - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Exposure in result, net	R$ 148678	R$ 263437
Exposure of assets and liabilities in foreign currencies	(2,182,024)	(3,985,367)
Derivative financial instruments (hedge)	2,033,346	3,721,930
Cash And Cash Equivalent [Member]
IfrsStatementLineItems [Line Items]
Exposure in result, net	2,970,268	3,691,668
Trade receivables [member]
IfrsStatementLineItems [Line Items]
Exposure in result, net	4,788,635	6,013,713
Trade Accounts Payable [Member]
IfrsStatementLineItems [Line Items]
Exposure in result, net	(1,195,133)	(1,484,810)
Loans and Borrowings [Member]
IfrsStatementLineItems [Line Items]
Exposure in result, net	(8,715,484)	(12,241,309)
Other Assets And Liabilities Net [Member]
IfrsStatementLineItems [Line Items]
Exposure in result, net	R$ 30310	R$ 35371

Financial instruments and ris_7

Financial instruments and risk management (Details 4) - Currency risk [member] - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Total	R$ 148678	R$ 263437
Chile, Pesos
IfrsStatementLineItems [Line Items]
Total	220,116	256,121
Euro Member Countries, Euro
IfrsStatementLineItems [Line Items]
Total	(25,050)	(43,445)
Angola, Kwanza
IfrsStatementLineItems [Line Items]
Total	97,368	53,723
Japan, Yen
IfrsStatementLineItems [Line Items]
Total	(1,241)	(3,268)
Argentina, Pesos
IfrsStatementLineItems [Line Items]
Total	(3,146)	(4,614)
Turkey, New Lira
IfrsStatementLineItems [Line Items]
Total	76,439	214,936
United States of America, Dollars
IfrsStatementLineItems [Line Items]
Total	R$ 513164	R$ 736890

Financial instruments and ris_8

Financial instruments and risk management (Details 5) R$ in Thousands	12 Months Ended
	Dec. 31, 2023 BRL (R$) Number
IfrsStatementLineItems [Line Items]
Notional	R$ 3385000
Derivative instrument, Fair value	529,829
Non-designated as hedge [member] | Currency risk [member]
IfrsStatementLineItems [Line Items]
Derivative instrument, Fair value	R$ 62494
Futures [Member] | Non-designated as hedge [member] | Currency risk [member]
IfrsStatementLineItems [Line Items]
Assets	BRL
Liabilities	USD
Maturity	1st Qtr. 2024
Notional	R$ 224250
Exercise rate | Number	4.8690
Derivative instrument, Fair value	R$ 3289
Futures One [Member] | Non-designated as hedge [member] | Currency risk [member]
IfrsStatementLineItems [Line Items]
Assets	USD
Liabilities	BRL
Maturity	1st Qtr. 2024
Notional	R$ 224250
Exercise rate | Number	4.8690
Derivative instrument, Fair value	R$ 3444
Swap derivative [member] | Non-designated as hedge [member] | Currency risk [member]
IfrsStatementLineItems [Line Items]
Assets	USD + 4,35% p.a.
Liabilities	86,52% of CDI
Maturity	3rd Qtr. 2026
Notional	R$ 145000
Derivative instrument, Fair value	R$ 41087
Swap One [Member] | Non-designated as hedge [member] | Currency risk [member]
IfrsStatementLineItems [Line Items]
Assets	USD + 4.35% p.a.
Liabilities	CDI - 0,51% p.a.
Maturity	3rd Qtr. 2026
Notional	R$ 115000
Derivative instrument, Fair value	R$ 18732
Nondeliverable Forward One [Member] | Non-designated as hedge [member] | Currency risk [member]
IfrsStatementLineItems [Line Items]
Assets	EUR
Liabilities	TRY
Maturity	1st Qtr. 2024
Notional	R$ 5000
Exercise rate | Number	31.1500
Derivative instrument, Fair value	R$ 460
Nondeliverable Forward Two [Member] | Non-designated as hedge [member] | Currency risk [member]
IfrsStatementLineItems [Line Items]
Assets	USD
Liabilities	TRY
Maturity	1st Qtr. 2024
Notional	R$ 14900
Exercise rate | Number	30.6070
Derivative instrument, Fair value	R$ 2008
Nondeliverable Forward Three [Member] | Non-designated as hedge [member] | Currency risk [member]
IfrsStatementLineItems [Line Items]
Assets	USD
Liabilities	AOA
Maturity	1st Qtr. 2024
Notional	R$ 10000
Exercise rate | Number	860.5000
Derivative instrument, Fair value	R$ 1041
Nondeliverable Forward Four [Member] | Non-designated as hedge [member] | Currency risk [member]
IfrsStatementLineItems [Line Items]
Assets	USD
Liabilities	AOA
Maturity	2nd Qtr. 2024
Notional	R$ 2000
Exercise rate | Number	893
Derivative instrument, Fair value	R$ 241

Financial instruments and ris_9

Financial instruments and risk management (Details 6) R$ in Thousands	12 Months Ended
	Dec. 31, 2023 BRL (R$)
IfrsStatementLineItems [Line Items]
Notional	R$ 160000
Fair value instrument	(52,149)
Object	R$ 156
F X And Interest Rate Swap [Member]
IfrsStatementLineItems [Line Items]
Hedged object	USD debt
Maturity	1st Qtr. 2024
Asset	FX + 7,33% p.a.
Liability	100% CDI + 2.20% p.a.
Notional	R$ 30000
Fair value instrument	(17,201)
Object	R$ 80378
F X And Interest Rate Swap 1 [Member]
IfrsStatementLineItems [Line Items]
Hedged object	USD debt
Maturity	2nd Qtr. 2024
Asset	FX + 6.32% p.a.
Liability	100% CDI + 1,61% p.a.
Notional	R$ 130000
Fair value instrument	(34,948)
Object	R$ 80534

Financial instruments and ri_10

Financial instruments and risk management (Details 7) - Cash flow hedges [member] - Currency risk [member] R$ in Thousands	12 Months Ended
	Dec. 31, 2023 BRL (R$) Number
IfrsStatementLineItems [Line Items]
Notional	R$ 574500
Fair value	R$ 95958
Non-deliverable forward [member]
IfrsStatementLineItems [Line Items]
Hedged object	USD Exports
Asset	BRL
Liabilities	USD
Maturity	1st Qtr. 2024
Notional	R$ 128500
Designation rate | Number	5.2959
Fair value	R$ 52159
Nondeliverable Forward One [Member]
IfrsStatementLineItems [Line Items]
Hedged object	USD Exports
Asset	BRL
Liabilities	USD
Maturity	2nd Qtr. 2024
Notional	R$ 65500
Designation rate | Number	5.1633
Fair value	R$ 14564
Nondeliverable Forward Two [Member]
IfrsStatementLineItems [Line Items]
Hedged object	USD Exports
Asset	BRL
Liabilities	USD
Maturity	3rd Qtr. 2024
Notional	R$ 45500
Designation rate | Number	5.2487
Fair value	R$ 11528
Collar [Member]
IfrsStatementLineItems [Line Items]
Hedged object	USD Exports
Asset	BRL
Liabilities	USD
Maturity	1st Qtr. 2024
Notional	R$ 295000
Designation rate | Number	5.0122
Fair value	R$ 15693
Collar One [Member]
IfrsStatementLineItems [Line Items]
Hedged object	USD Exports
Asset	BRL
Liabilities	USD
Maturity	2nd Qtr. 2024
Notional	R$ 40000
Designation rate | Number	5.0151
Fair value	R$ 2014

Financial instruments and ri_11

Financial instruments and risk management (Details 8) - Hedges of net investment in foreign operations [member] - Currency risk [member] R$ in Thousands	12 Months Ended
	Dec. 31, 2023 BRL (R$) Number
IfrsStatementLineItems [Line Items]
Notional | R$	R$ 380303
Exchange variation	(207,016)
Bond B R F S A B R F S B Z 4 [Member]
IfrsStatementLineItems [Line Items]
Proctection (Investment)	Federal Foods LLC
Liabilities	USD
Maturity	3rd Qtr. 2050
Notional | R$	R$ 44158
Rate	3.7649
Exchange variation	(82,409)
Bond B R F S A B R F S B Z 4 One [Member]
IfrsStatementLineItems [Line Items]
Proctection (Investment)	BRF Kuwait Food Management Company WLL
Liabilities	USD
Maturity	3rd Qtr. 2050
Notional | R$	R$ 88552
Rate	3.7649
Exchange variation	(96,199)
Bond B R F S A B R F S B Z 4 Two [Member]
IfrsStatementLineItems [Line Items]
Proctection (Investment)	Al Khan Foodstuff LLC
Liabilities	USD
Maturity	3rd Qtr. 2050
Notional | R$	R$ 53446
Rate	3.7649
Exchange variation	(70,185)
Bond B R F S A B R F S B Z 4 Three [Member]
IfrsStatementLineItems [Line Items]
Proctection (Investment)	BRF Foods GmbH
Liabilities	USD
Maturity	3rd Qtr. 2050
Notional | R$	R$ 170721
Rate	5.1629
Exchange variation	33,138
Bond B R F S A B R F S B Z 4 Four [Member]
IfrsStatementLineItems [Line Items]
Proctection (Investment)	Al-Wafi Al-Takamol International for Foods Products
Liabilities	USD
Maturity	3rd Qtr. 2050
Notional | R$	R$ 23426
Rate	5.1629
Exchange variation	8,639

Financial instruments and ri_12

Financial instruments and risk management (Details 9) - Cash flow hedges [member] - Commodity price risk [member] R$ in Thousands	12 Months Ended
	Dec. 31, 2023 BRL (R$) Number
IfrsStatementLineItems [Line Items]
Notional	633,129
Fair value | R$	R$ 8261
Non Deliverable Forward Buy [Member]
IfrsStatementLineItems [Line Items]
Hedged object	Soybean meal purchase - floating price
Index	Soybean meal - CBOT
Maturity	1st Qtr. 2024
Notional	4,000
Exercise rate	445.83
Fair value | R$	R$ 390
Collar Buy [Member]
IfrsStatementLineItems [Line Items]
Hedged object	Soybean meal purchase - floating price
Index	Soybean meal - CBOT
Maturity	1st Qtr. 2024
Notional	8,000
Exercise rate	458.42
Fair value | R$	R$ 357
Collar Buy One [Member]
IfrsStatementLineItems [Line Items]
Hedged object	Soybean meal purchase - floating price
Index	Soybean meal - CBOT
Maturity	2nd Qtr. 2024
Notional	31,992
Exercise rate	460.11
Fair value | R$	R$ 3009
Non Deliverable Forward Buy One [Member]
IfrsStatementLineItems [Line Items]
Hedged object	Corn purchase - floating price
Index	Corn - CBOT
Maturity	2nd Qtr. 2024
Notional	119,944
Exercise rate	198.28
Fair value | R$	R$ 2154
Non Deliverable Forward Buy Two [Member]
IfrsStatementLineItems [Line Items]
Hedged object	Corn purchase - floating price
Index	Corn - CBOT
Maturity	3rd Qtr. 2024
Notional	119,944
Exercise rate	198.57
Fair value | R$	R$ 1633
Non Deliverable Forward Buy Three [Member]
IfrsStatementLineItems [Line Items]
Hedged object	Corn purchase - floating price
Index	Corn - CBOT
Maturity	4th Qtr. 2024
Notional	119,944
Exercise rate	200.93
Fair value | R$	R$ 1509
Collar Buy Two [Member]
IfrsStatementLineItems [Line Items]
Hedged object	Corn purchase - floating price
Index	Corn - CBOT
Maturity	2nd Qtr. 2023
Notional	82,008
Exercise rate	199.53
Fair value | R$	R$ 1153
Collar Buy Three [Member]
IfrsStatementLineItems [Line Items]
Hedged object	Corn purchase - floating price
Index	Corn - B3
Maturity	1st Qtr. 2024
Notional	49.54
Exercise rate	1,136.19
Fair value | R$	R$ 1106
Non Deliverable Forward Buy Four [Member]
IfrsStatementLineItems [Line Items]
Hedged object	Soybean oil purchase - floating price
Index	Soybean oil - CBOT
Maturity	2nd Qtr. 2024
Notional	6,001
Exercise rate	1,107.23
Fair value | R$	R$ 918
Non Deliverable Forward Buy Five [Member]
IfrsStatementLineItems [Line Items]
Hedged object	Soybean oil purchase - floating price
Index	Soybean oil - CBOT
Maturity	3rd Qtr. 2024
Notional	4,001
Exercise rate	1,094.04
Fair value | R$	R$ 451
Collar Buy Four [Member]
IfrsStatementLineItems [Line Items]
Hedged object	Corn purchase - floating price
Index	Corn - B3
Maturity	2nd Qtr. 2024
Notional	87,750
Exercise rate	1,178.85
Fair value | R$	R$ 2207

Financial instruments and ri_13

Financial instruments and risk management (Details 10) - Fair value hedges [member] - Commodity price risk [member] R$ in Thousands	12 Months Ended
	Dec. 31, 2023 BRL (R$) Number
IfrsStatementLineItems [Line Items]
Notional	69,633
Fair value | R$	R$ 592
Corn Future Sell [Member]
IfrsStatementLineItems [Line Items]
Hedged object	Corn purchase - fixed price
Index	Corn - B3
Maturity	3rd Qtr. 2024
Notional	69,633
Exercise rate	1,199.42
Fair value | R$	R$ 592

Financial instruments and ri_14

Financial instruments and risk management (Details 11) R$ in Thousands	12 Months Ended
	Dec. 31, 2023 BRL (R$)
IfrsStatementLineItems [Line Items]
Notional	R$ 3385000
Fair value	529,829
Object	R$ 98432
Cash Flow Hedges Derivative Instruments 1 [Member]
IfrsStatementLineItems [Line Items]
Hedged object	Debenture - 1st issue - 3rd series - IPCA + 5.50% p.a.
Maturity	2nd Qtr. 2026
Assets	IPCA + 5.50% p.a.
Liabilities	CDI + 0.57% p.a.
Notional	R$ 200000
Fair value	30,943
Object	R$ 8710
Cash Flow Hedges Derivative Instruments 2 [Member]
IfrsStatementLineItems [Line Items]
Hedged object	Debenture - 1st issue - 3rd series - IPCA + 5.50% p.a.
Maturity	2nd Qtr. 2026
Assets	IPCA + 5.50% p.a.
Liabilities	100% of CDI
Notional	R$ 200000
Fair value	25,580
Object	R$ 10238
Cash Flow Hedges Derivative Instruments 3 [Member]
IfrsStatementLineItems [Line Items]
Hedged object	Debenture - 2nd issue - 1st series - IPCA + 5.30% p.a.
Maturity	3rd Qtr. 2027
Assets	IPCA + 5.30% p.a.
Liabilities	CDI + 2.20% p.a.
Notional	R$ 400000
Fair value	63,003
Object	R$ 15575
Cash Flow Hedges Derivative Instruments 4 [Member]
IfrsStatementLineItems [Line Items]
Hedged object	Debenture - 2nd issue - 2nd series - IPCA + 5.60% p.a.
Maturity	3rd Qtr. 2030
Assets	IPCA + 5.60% p.a.
Liabilities	CDI + 2.29% p.a.
Notional	R$ 595000
Fair value	80,526
Object	R$ 89632
Cash Flow Hedges Derivative Instruments 5 [Member]
IfrsStatementLineItems [Line Items]
Hedged object	Debenture - 3rd issue - single series - IPCA + 4.78% p.a.
Maturity	2nd Qtr. 2031
Assets	IPCA + 4.78% p.a.
Liabilities	CDI + 0,12% a.a.
Notional	R$ 1000000
Fair value	177,896
Object	R$ 54509
Cash Flow Hedges Derivative Instruments 6 [Member]
IfrsStatementLineItems [Line Items]
Hedged object	Debenture - 1st issue - 1ª series - IPCA + 6.83% p.a.
Maturity	3rd Qtr. 2032
Assets	IPCA + 6.83% p.a.
Liabilities	109,32% of CDI
Notional	R$ 990000
Fair value	151,881
Object	R$ 130182

Financial instruments and ri_15

Financial instruments and risk management (Details 12) R$ in Thousands	12 Months Ended
	Dec. 31, 2023 BRL (R$) Number
Scenario -30% [member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Base rate | Number	289
Net effect on operating results	R$ 316
Scenario -30% [member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Base rate | Number	835
Net effect on operating results
Scenario -30% [member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Base rate | Number	139
Net effect on operating results	R$ 1092
Scenario -30% [member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Base rate | Number	756
Net effect on operating results	R$ 28254
Scenario -30% [member] | N D F [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(496)
Scenario -30% [member] | N D F [Member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(3,579)
Scenario -30% [member] | N D F [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(21,476)
Scenario -30% [member] | N D F [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	22,039
Scenario -30% [member] | Collar [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(4,628)
Scenario -30% [member] | Collar [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(3,755)
Scenario -30% [member] | Collar [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(15,696)
Scenario -30% [member] | Cost of sales [member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	5,440
Scenario -30% [member] | Cost of sales [member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	3,579
Scenario -30% [member] | Cost of sales [member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	26,323
Scenario -30% [member] | Cost of sales [member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	R$ 21911
Scenario -30% [member] | United States of America, Dollars
IfrsStatementLineItems [Line Items]
Base rate | Number	3.5000
Monetary assets and liabilities	R$ 741601
Derivative Instruments - Not designated	(599,427)
Net effect	142,174
Net effect on operating results	(6,568)
Scenario -30% [member] | United States of America, Dollars | Revenue In U S D [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(770,577)
Scenario -30% [member] | United States of America, Dollars | N D F [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	321,241
Scenario -30% [member] | United States of America, Dollars | Collar [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	R$ 442768
Scenario -30% [member] | Euro Member Countries, Euro
IfrsStatementLineItems [Line Items]
Base rate | Number	3.9690
Monetary assets and liabilities	R$ 13385
Derivative Instruments - Not designated	(6,913)
Net effect	R$ 6472
Scenario -30% [member] | Japan, Yen
IfrsStatementLineItems [Line Items]
Base rate | Number	0.0263
Monetary assets and liabilities	R$ 289
Net effect	R$ 289
Scenario -30% [member] | Turkey, New Lira
IfrsStatementLineItems [Line Items]
Base rate | Number	0.1149
Monetary assets and liabilities	R$ 52450
Derivative Instruments - Not designated	29,584
Net effect	R$ 22866
Scenario -30% [member] | Angola, Kwanza
IfrsStatementLineItems [Line Items]
Base rate | Number	0.0041
Monetary assets and liabilities	R$ 45655
Derivative Instruments - Not designated	17,061
Net effect	R$ 28594
Scenario -30% [member] | Argentina, Pesos
IfrsStatementLineItems [Line Items]
Base rate | Number	0.0019
Monetary assets and liabilities	R$ 2160
Net effect	R$ 2160
Scenario -30% [member] | Chile, Pesos
IfrsStatementLineItems [Line Items]
Base rate | Number	0.0038
Monetary assets and liabilities	R$ 66315
Net effect	R$ 66315
Scenario -15% [member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Base rate | Number	350
Net effect on operating results	R$ 393
Scenario -15% [member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Base rate | Number	1,014
Net effect on operating results
Scenario -15% [member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Base rate | Number	169
Net effect on operating results	R$ 1012
Scenario -15% [member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Base rate | Number	918
Net effect on operating results	R$ 21625
Scenario -15% [member] | N D F [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(248)
Scenario -15% [member] | N D F [Member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(1,789)
Scenario -15% [member] | N D F [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(10,738)
Scenario -15% [member] | N D F [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	11,019
Scenario -15% [member] | Collar [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(2,079)
Scenario -15% [member] | Collar [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(1,412)
Scenario -15% [member] | Collar [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(349)
Scenario -15% [member] | Cost of sales [member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	2,720
Scenario -15% [member] | Cost of sales [member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	1,789
Scenario -15% [member] | Cost of sales [member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	13,162
Scenario -15% [member] | Cost of sales [member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	R$ 10955
Scenario -15% [member] | United States of America, Dollars
IfrsStatementLineItems [Line Items]
Base rate | Number	4.2500
Monetary assets and liabilities	R$ 326928
Derivative Instruments - Not designated	(264,252)
Net effect	62,676
Net effect on operating results	(6,568)
Scenario -15% [member] | United States of America, Dollars | Revenue In U S D [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(339,702)
Scenario -15% [member] | United States of America, Dollars | N D F [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	141,616
Scenario -15% [member] | United States of America, Dollars | Collar [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	R$ 191518
Scenario -15% [member] | Euro Member Countries, Euro
IfrsStatementLineItems [Line Items]
Base rate | Number	4.8195
Monetary assets and liabilities	R$ 5151
Derivative Instruments - Not designated	(2,661)
Net effect	R$ 2490
Scenario -15% [member] | Japan, Yen
IfrsStatementLineItems [Line Items]
Base rate | Number	0.0319
Monetary assets and liabilities	R$ 85
Net effect	R$ 85
Scenario -15% [member] | Turkey, New Lira
IfrsStatementLineItems [Line Items]
Base rate | Number	0.1395
Monetary assets and liabilities	R$ 26118
Derivative Instruments - Not designated	14,731
Net effect	R$ 11387
Scenario -15% [member] | Angola, Kwanza
IfrsStatementLineItems [Line Items]
Base rate | Number	0.0049
Monetary assets and liabilities	R$ 22124
Derivative Instruments - Not designated	8,268
Net effect	R$ 13856
Scenario -15% [member] | Argentina, Pesos
IfrsStatementLineItems [Line Items]
Base rate | Number	0.0023
Monetary assets and liabilities	R$ 1949
Net effect	R$ 1949
Scenario -15% [member] | Chile, Pesos
IfrsStatementLineItems [Line Items]
Base rate | Number	0.0047
Monetary assets and liabilities	R$ 33358
Net effect	R$ 33358
Scenario [member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Base rate | Number	412
Net effect on operating results
Scenario [member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Base rate | Number	1,193
Net effect on operating results
Scenario [member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Base rate | Number	199
Net effect on operating results
Scenario [member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Base rate | Number	1,079
Net effect on operating results
Scenario [member] | N D F [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results
Scenario [member] | N D F [Member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results
Scenario [member] | N D F [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results
Scenario [member] | N D F [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results
Scenario [member] | Collar [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results
Scenario [member] | Collar [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results
Scenario [member] | Collar [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results
Scenario [member] | Cost of sales [member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results
Scenario [member] | Cost of sales [member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results
Scenario [member] | Cost of sales [member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results
Scenario [member] | Cost of sales [member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results
Scenario [member] | United States of America, Dollars
IfrsStatementLineItems [Line Items]
Base rate | Number	5
Monetary assets and liabilities	R$ 87745
Derivative Instruments - Not designated	70,923
Net effect	(16,822)
Net effect on operating results	40,857
Scenario [member] | United States of America, Dollars | Revenue In U S D [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	91,173
Scenario [member] | United States of America, Dollars | N D F [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(38,009)
Scenario [member] | United States of America, Dollars | Collar [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	R$ 12307
Scenario [member] | Euro Member Countries, Euro
IfrsStatementLineItems [Line Items]
Base rate | Number	5.6700
Monetary assets and liabilities	R$ 3082
Derivative Instruments - Not designated	1,592
Net effect	R$ 1490
Scenario [member] | Japan, Yen
IfrsStatementLineItems [Line Items]
Base rate | Number	0.0375
Monetary assets and liabilities	R$ 119
Net effect	R$ 119
Scenario [member] | Turkey, New Lira
IfrsStatementLineItems [Line Items]
Base rate | Number	0.1641
Monetary assets and liabilities	R$ 214
Derivative Instruments - Not designated	(121)
Net effect	R$ 93
Scenario [member] | Angola, Kwanza
IfrsStatementLineItems [Line Items]
Base rate | Number	0.0058
Monetary assets and liabilities	R$ 1406
Derivative Instruments - Not designated	(525)
Net effect	R$ 881
Scenario [member] | Argentina, Pesos
IfrsStatementLineItems [Line Items]
Base rate | Number	0.0027
Monetary assets and liabilities	R$ 1738
Net effect	R$ 1738
Scenario [member] | Chile, Pesos
IfrsStatementLineItems [Line Items]
Base rate | Number	0.0055
Monetary assets and liabilities	R$ 400
Net effect	R$ 400
Scenario +15% [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Base rate | Number	474
Net effect on operating results	R$ 2113
Scenario +15% [Member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Base rate | Number	1,372
Net effect on operating results
Scenario +15% [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Base rate | Number	228
Net effect on operating results	R$ 2081
Scenario +15% [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Base rate | Number	1,241
Net effect on operating results	R$ 9454
Scenario +15% [Member] | N D F [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	248
Scenario +15% [Member] | N D F [Member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	1,789
Scenario +15% [Member] | N D F [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	10,738
Scenario +15% [Member] | N D F [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(11,019)
Scenario +15% [Member] | Collar [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	359
Scenario +15% [Member] | Collar [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	343
Scenario +15% [Member] | Collar [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	12,520
Scenario +15% [Member] | Cost of sales [member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(2,720)
Scenario +15% [Member] | Cost of sales [member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(1,789)
Scenario +15% [Member] | Cost of sales [member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(13,162)
Scenario +15% [Member] | Cost of sales [member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	R$ 10955
Scenario +15% [Member] | United States of America, Dollars
IfrsStatementLineItems [Line Items]
Base rate | Number	5.7500
Monetary assets and liabilities	R$ 502418
Derivative Instruments - Not designated	406,098
Net effect	(96,320)
Net effect on operating results	95,914
Scenario +15% [Member] | United States of America, Dollars | Revenue In U S D [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	522,048
Scenario +15% [Member] | United States of America, Dollars | N D F [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(217,634)
Scenario +15% [Member] | United States of America, Dollars | Collar [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	R$ 208500
Scenario +15% [Member] | Euro Member Countries, Euro
IfrsStatementLineItems [Line Items]
Base rate | Number	6.5205
Monetary assets and liabilities	R$ 11316
Derivative Instruments - Not designated	5,844
Net effect	R$ 5472
Scenario +15% [Member] | Japan, Yen
IfrsStatementLineItems [Line Items]
Base rate | Number	0.0431
Monetary assets and liabilities	R$ 323
Net effect	R$ 323
Scenario +15% [Member] | Turkey, New Lira
IfrsStatementLineItems [Line Items]
Base rate | Number	0.1887
Monetary assets and liabilities	R$ 26546
Derivative Instruments - Not designated	(14,973)
Net effect	R$ 11573
Scenario +15% [Member] | Angola, Kwanza
IfrsStatementLineItems [Line Items]
Base rate | Number	0.0067
Monetary assets and liabilities	R$ 24936
Derivative Instruments - Not designated	(9,319)
Net effect	R$ 15617
Scenario +15% [Member] | Argentina, Pesos
IfrsStatementLineItems [Line Items]
Base rate | Number	0.0031
Monetary assets and liabilities	R$ 1527
Net effect	R$ 1527
Scenario +15% [Member] | Chile, Pesos
IfrsStatementLineItems [Line Items]
Base rate | Number	0.0063
Monetary assets and liabilities	R$ 32557
Net effect	R$ 32557
Scenario +30% [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Base rate | Number	536
Net effect on operating results	R$ 3113
Scenario +30% [Member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Base rate | Number	1,551
Net effect on operating results
Scenario +30% [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Base rate | Number	258
Net effect on operating results	R$ 2565
Scenario +30% [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Base rate | Number	1,403
Net effect on operating results	R$ 5882
Scenario +30% [Member] | N D F [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	496
Scenario +30% [Member] | N D F [Member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	3,579
Scenario +30% [Member] | N D F [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	21,476
Scenario +30% [Member] | N D F [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(22,039)
Scenario +30% [Member] | Collar [Member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	1,831
Scenario +30% [Member] | Collar [Member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	2,282
Scenario +30% [Member] | Collar [Member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	38,068
Scenario +30% [Member] | Cost of sales [member] | Soybean Meal C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(5,440)
Scenario +30% [Member] | Cost of sales [member] | Soybean Oil C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(3,579)
Scenario +30% [Member] | Cost of sales [member] | Corn C B O T [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(26,323)
Scenario +30% [Member] | Cost of sales [member] | Corn B 3 [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	R$ 21911
Scenario +30% [Member] | United States of America, Dollars
IfrsStatementLineItems [Line Items]
Base rate | Number	6.5000
Monetary assets and liabilities	R$ 917091
Derivative Instruments - Not designated	741,273
Net effect	(175,818)
Net effect on operating results	95,914
Scenario +30% [Member] | United States of America, Dollars | Revenue In U S D [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	952,923
Scenario +30% [Member] | United States of America, Dollars | N D F [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	(397,259)
Scenario +30% [Member] | United States of America, Dollars | Collar [Member]
IfrsStatementLineItems [Line Items]
Net effect on operating results	R$ 459750
Scenario +30% [Member] | Euro Member Countries, Euro
IfrsStatementLineItems [Line Items]
Base rate | Number	7.3710
Monetary assets and liabilities	R$ 19550
Derivative Instruments - Not designated	10,097
Net effect	R$ 9453
Scenario +30% [Member] | Japan, Yen
IfrsStatementLineItems [Line Items]
Base rate | Number	0.0488
Monetary assets and liabilities	R$ 526
Net effect	R$ 526
Scenario +30% [Member] | Turkey, New Lira
IfrsStatementLineItems [Line Items]
Base rate | Number	0.2133
Monetary assets and liabilities	R$ 52878
Derivative Instruments - Not designated	(29,825)
Net effect	R$ 23053
Scenario +30% [Member] | Angola, Kwanza
IfrsStatementLineItems [Line Items]
Base rate | Number	0.0075
Monetary assets and liabilities	R$ 48467
Derivative Instruments - Not designated	(18,112)
Net effect	R$ 30355
Scenario +30% [Member] | Argentina, Pesos
IfrsStatementLineItems [Line Items]
Base rate | Number	0.0035
Monetary assets and liabilities	R$ 1316
Net effect	R$ 1316
Scenario +30% [Member] | Chile, Pesos
IfrsStatementLineItems [Line Items]
Base rate | Number	0.0071
Monetary assets and liabilities	R$ 65515
Net effect	R$ 65515

Financial instruments and ri_16

Financial instruments and risk management (Details 13) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Financial liabilities at amortised cost	R$ 21181435	R$ 23900976
fair value through other comprehensive income equity instruments	12,103	11,752
Financial liabilities at fair value through profit or loss	3,940,624	(613,092)
Financial liabilities, at fair value	(17,228,708)	(24,502,316)
Trade Accounts Payable [Member]
IfrsStatementLineItems [Line Items]
Financial liabilities at amortised cost	(12,592,428)	(14,136,224)
fair value through other comprehensive income equity instruments
Financial liabilities at fair value through profit or loss
Financial liabilities, at fair value	(12,592,428)	(14,136,224)
Loans And Financing [Member]
IfrsStatementLineItems [Line Items]
Financial liabilities at amortised cost	(15,074,206)	(16,055,704)
fair value through other comprehensive income equity instruments
Financial liabilities at fair value through profit or loss	(5,021,342)	(7,461,296)
Financial liabilities, at fair value	(20,095,548)	(23,517,000)
Derivatives Not Designated [Member]
IfrsStatementLineItems [Line Items]
Financial assets at amortised cost
fair value through other comprehensive income equity instruments
Financial assets at fair value through profit or loss	154	3,939
Financial assets, at fair value	154	3,939
Financial liabilities at amortised cost
fair value through other comprehensive income equity instruments
Financial liabilities at fair value through profit or loss	(62,647)	(6,251)
Financial liabilities, at fair value	(62,647)	(6,251)
Derivatives Designated As Hedge Accounting [Member]
IfrsStatementLineItems [Line Items]
Financial liabilities at amortised cost
fair value through other comprehensive income equity instruments
Financial liabilities at fair value through profit or loss	(74,112)	(250,916)
Financial liabilities, at fair value	(74,112)	(250,916)
Cash And Bank Accounts [Member]
IfrsStatementLineItems [Line Items]
Financial assets at amortised cost	1,607,257	1,865,077
fair value through other comprehensive income equity instruments
Financial assets at fair value through profit or loss
Financial assets, at fair value	1,607,257	1,865,077
Cash Equivalents 1 [Member]
IfrsStatementLineItems [Line Items]
Financial assets at amortised cost
fair value through other comprehensive income equity instruments
Financial assets at fair value through profit or loss	7,657,407	6,265,852
Financial assets, at fair value	7,657,407	6,265,852
Marketable Securities [Member]
IfrsStatementLineItems [Line Items]
Financial assets at amortised cost	291,402	379,145
fair value through other comprehensive income equity instruments	12,103	11,752
Financial assets at fair value through profit or loss	464,368	433,878
Financial assets, at fair value	767,873	824,775
Restricted Cash [Member]
IfrsStatementLineItems [Line Items]
Financial assets at amortised cost	86,209	89,717
fair value through other comprehensive income equity instruments
Financial assets at fair value through profit or loss
Financial assets, at fair value	86,209	89,717
Trade receivables [member]
IfrsStatementLineItems [Line Items]
Financial assets at amortised cost	4,434,070	3,918,570
fair value through other comprehensive income equity instruments
Financial assets at fair value through profit or loss	337,898	274,493
Financial assets, at fair value	4,771,968	4,193,063
Notes Receivables [Member]
IfrsStatementLineItems [Line Items]
Financial assets at amortised cost	66,261
fair value through other comprehensive income equity instruments
Financial assets at fair value through profit or loss
Financial assets, at fair value	66,261
Derivatives Designated As Hedge Accounting [Member]
IfrsStatementLineItems [Line Items]
Financial assets at amortised cost
fair value through other comprehensive income equity instruments
Financial assets at fair value through profit or loss	638,898	127,209
Financial assets, at fair value	R$ 638898	127,209
Other Receivables [Member]
IfrsStatementLineItems [Line Items]
Financial assets at amortised cost		38,443
fair value through other comprehensive income equity instruments
Financial assets at fair value through profit or loss
Financial assets, at fair value		R$ 38443

Financial instruments and ri_17

Financial instruments and risk management (Details 14) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	R$ 464368	R$ 433878
Financial liabilities at fair value through profit or loss	3,940,624	(613,092)
Financial assets and liabilities	3,952,727	(601,340)
Level 1 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets and liabilities	3,257,017	2,957,280
Level 2 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets and liabilities	695,710	(3,558,620)
Stocks [Member]
IfrsStatementLineItems [Line Items]
Financial assets measured at fair value through other comprehensive income	12,103	11,752
Stocks [Member] | Level 1 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets measured at fair value through other comprehensive income	12,103	11,752
Stocks [Member] | Level 2 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets measured at fair value through other comprehensive income
Savings Account And Overnight [Member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	17,570	12,720
Savings Account And Overnight [Member] | Level 1 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	17,570	12,720
Savings Account And Overnight [Member] | Level 2 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss
Term Deposits [Member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	2,758,300	2,495,438
Term Deposits [Member] | Level 1 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	2,758,300	2,495,438
Term Deposits [Member] | Level 2 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss
Bank deposit certificates [Member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	4,876,861	3,754,202
Bank deposit certificates [Member] | Level 1 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss
Bank deposit certificates [Member] | Level 2 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	4,876,861	3,754,202
Financial Treasury Bills [Member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	412,107	364,543
Financial Treasury Bills [Member] | Level 1 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	412,107	364,543
Financial Treasury Bills [Member] | Level 2 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss
Investment funds [member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	21,186	19,018
Investment funds [member] | Level 1 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	21,186	19,018
Investment funds [member] | Level 2 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss
Trade Accounts Receivable 1 [Member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	337,898	274,493
Trade Accounts Receivable 1 [Member] | Level 1 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss
Trade Accounts Receivable 1 [Member] | Level 2 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	337,898	274,493
Derivatives [member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	639,052	131,148
Financial liabilities at fair value through profit or loss	(136,759)	(257,167)
Derivatives [member] | Level 1 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss
Financial liabilities at fair value through profit or loss
Derivatives [member] | Level 2 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	639,052	131,148
Financial liabilities at fair value through profit or loss	(136,759)	(257,167)
Other Titles [Member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	35,751	53,809
Other Titles [Member] | Level 1 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss	35,751	53,809
Other Titles [Member] | Level 2 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial assets at fair value through profit or loss
Loans and Borrowings [Member]
IfrsStatementLineItems [Line Items]
Financial liabilities at fair value through profit or loss	(5,021,342)	(7,461,296)
Loans and Borrowings [Member] | Level 1 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial liabilities at fair value through profit or loss
Loans and Borrowings [Member] | Level 2 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Financial liabilities at fair value through profit or loss	R$ 5021342	R$ 7461296

Financial instruments and ri_18

Financial instruments and risk management (Details 15) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Financial liabilities	R$ 14193996	R$ 17842436
Financial liabilities, fair value	R$ 13413928	(15,913,626)
BRF SA BRFSBZ 4 3/4 [member]
IfrsStatementLineItems [Line Items]
Borrowings, maturity	2024
Financial liabilities		(1,525,727)
Financial liabilities, fair value		(1,513,221)
BRF SA BRFSBZ 3.95 [member]
IfrsStatementLineItems [Line Items]
Borrowings, maturity	2023
Financial liabilities		(1,185,479)
Financial liabilities, fair value		(1,209,990)
BRF SA BRFSBZ 4 7/8 [member]
IfrsStatementLineItems [Line Items]
Borrowings, maturity	2030
Financial liabilities	R$ 2896104	(3,119,390)
Financial liabilities, fair value	R$ 2506390	(2,602,599)
BRF SA BRFSBZ 5 3/4 [member]
IfrsStatementLineItems [Line Items]
Borrowings, maturity	2050
Financial liabilities	R$ 3209653	(3,463,081)
Financial liabilities, fair value	R$ 2398081	(2,503,033)
Debentures [Member]
IfrsStatementLineItems [Line Items]
Borrowings, maturity	2026
Financial liabilities	R$ 830144	(768,428)
Financial liabilities, fair value	R$ 853640	(756,718)
Debentures One [Member]
IfrsStatementLineItems [Line Items]
Borrowings, maturity	2027 - 2030
Financial liabilities	R$ 2681294	(2,355,427)
Financial liabilities, fair value	R$ 3048882	(2,366,883)
Debentures Two [Member]
IfrsStatementLineItems [Line Items]
Borrowings, maturity	2031
Financial liabilities	R$ 1214044	(1,013,639)
Financial liabilities, fair value	R$ 1214044	(877,103)
Debentures Three [Member]
IfrsStatementLineItems [Line Items]
Borrowings, maturity	2027 - 2032
Financial liabilities	R$ 1908952	(1,802,652)
Financial liabilities, fair value	R$ 2032361	(1,717,004)
BRF GmbH BRF SA BRFSBZ 4.35 [member]
IfrsStatementLineItems [Line Items]
Borrowings, maturity	2026
Financial liabilities	R$ 1453805	(2,608,613)
Financial liabilities, fair value	R$ 1360530	R$ 2367075

Segment information (Details)

Segment information (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Net Sales	R$ 53615440	R$ 53805028	R$ 48343305
Country Of Brazil [Member]
IfrsStatementLineItems [Line Items]
Net Sales	26,858,918	26,997,788	24,808,889
Country Of Brazil [Member] | In Natura [Member]
IfrsStatementLineItems [Line Items]
Net Sales	5,914,882	5,976,960	6,002,585
Country Of Brazil [Member] | Processed Foods [Member]
IfrsStatementLineItems [Line Items]
Net Sales	20,601,576	20,878,697	18,729,686
Country Of Brazil [Member] | Other Sales [Member]
IfrsStatementLineItems [Line Items]
Net Sales	342,460	142,131	76,618
International [Member]
IfrsStatementLineItems [Line Items]
Net Sales	23,851,764	24,103,135	21,514,704
International [Member] | In Natura [Member]
IfrsStatementLineItems [Line Items]
Net Sales	19,888,732	20,044,710	18,212,688
International [Member] | Processed Foods [Member]
IfrsStatementLineItems [Line Items]
Net Sales	3,765,633	3,679,233	2,955,431
International [Member] | Other Sales [Member]
IfrsStatementLineItems [Line Items]
Net Sales	197,399	379,192	346,585
Other Segments [Member]
IfrsStatementLineItems [Line Items]
Net Sales	R$ 2904758	R$ 2704105	R$ 2019712

Segment information (Details 1)

Segment information (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Gross profit	R$ 8833701	R$ 8132652	R$ 9692533
Income loss before financial results and income taxes	R$ 836141	R$ 136289	R$ 3009787
Gross profit, Margin percantage	16.50%	15.10%	20%
Income (loss) before financial results and income taxes, Margin percantage	1.60%	(0.30%)	6.20%
Corporate Segment [Member]
IfrsStatementLineItems [Line Items]
Gross profit	R$ 30360		R$ 1389
Income loss before financial results and income taxes	90,290	(627,874)	90,405
Country Of Brazil [Member]
IfrsStatementLineItems [Line Items]
Gross profit	5,916,699	3,892,719	5,350,075
Income loss before financial results and income taxes	R$ 1602298	R$ 352138	R$ 1583899
Gross profit, Margin percantage	22%	14.40%	21.60%
Income (loss) before financial results and income taxes, Margin percantage	6%	(1.30%)	6.40%
International [Member]
IfrsStatementLineItems [Line Items]
Gross profit	R$ 2121851	R$ 3523769	R$ 3767331
Income loss before financial results and income taxes	R$ 1214167	R$ 403661	R$ 942006
Gross profit, Margin percantage	8.90%	14.60%	17.50%
Income (loss) before financial results and income taxes, Margin percantage	(5.10%)	1.70%	4.40%
Other Segments [Member]
IfrsStatementLineItems [Line Items]
Gross profit	R$ 764791	R$ 716164	R$ 573738
Income loss before financial results and income taxes	R$ 357720	R$ 440062	R$ 393477
Gross profit, Margin percantage	26.30%	26.50%	28.40%
Income (loss) before financial results and income taxes, Margin percantage	12.30%	16.30%	19.50%
Sub Total [Member]
IfrsStatementLineItems [Line Items]
Gross profit	R$ 8803341	R$ 8132652	R$ 9691144
Income loss before financial results and income taxes	R$ 745851	R$ 491585	R$ 2919382

Segment information (Details 2)

Segment information (Details 2) - Corporate [Member] - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Total	R$ 90290	R$ 627874	R$ 90405
Results With Sale And Disposal Of Fixed Assets [Member]
IfrsStatementLineItems [Line Items]
Total	86,475	3,582	65,884
Reversal Provision For Tax And Civil Contingencies [Member]
IfrsStatementLineItems [Line Items]
Total	21,707	(50,397)	30,587
Gain Losses With Demobilization [Member]
IfrsStatementLineItems [Line Items]
Total	(277)	1,398	(6,814)
Investigations Involving The Company [Member]
IfrsStatementLineItems [Line Items]
Total	(1,111)	(588,774)	(9,003)
Result In The Sale Of Investment [Member]
IfrsStatementLineItems [Line Items]
Total			76,148
Others [Member]
IfrsStatementLineItems [Line Items]
Total	R$ 16504	R$ 6317	R$ 66397

Segment information (Details 3)

Segment information (Details 3) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Goodwill	R$ 3390938	R$ 3474103
Trademarks	1,873,253	1,881,199
Total	5,264,191	5,355,302
Country Of Brazil [Member]
IfrsStatementLineItems [Line Items]
Goodwill	1,151,498	1,151,498
Trademarks	982,478	982,478
Total	2,133,976	2,133,976
International [Member]
IfrsStatementLineItems [Line Items]
Goodwill	1,783,873	1,865,390
Trademarks	415,904	423,846
Total	2,199,777	2,289,236
Other Segments [Member]
IfrsStatementLineItems [Line Items]
Goodwill	455,567	457,215
Trademarks	474,871	474,875
Total	R$ 930438	R$ 932090

Net sales (Details)

Net sales (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Gross sales	R$ 61621283	R$ 61884991	R$ 55979819
Sales deductions	(8,005,843)	(8,079,963)	(7,636,514)
Net sales	53,615,440	53,805,028	48,343,305
Country Of Brazil [Member]
IfrsStatementLineItems [Line Items]
Gross sales	32,922,332	33,325,565	30,700,510
Sales deductions	(6,063,414)	(6,327,777)	(5,891,621)
Net sales	26,858,918	26,997,788	24,808,889
International [Member]
IfrsStatementLineItems [Line Items]
Gross sales	25,203,968	25,253,452	22,959,318
Sales deductions	(1,352,204)	(1,150,317)	(1,444,614)
Net sales	23,851,764	24,103,135	21,514,704
Other Segments [Member]
IfrsStatementLineItems [Line Items]
Gross sales	3,494,983	3,305,974	2,319,991
Sales deductions	(590,225)	(601,869)	(300,279)
Net sales	R$ 2904758	R$ 2704105	R$ 2019712

Other operating income (expen_3

Other operating income (expenses) (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Notes and other explanatory information [abstract]
Recovery of expenses	R$ 52600	R$ 128895	R$ 135662
Provision reversal	3,434	1,462	1,143
Scrap sales	16,416	16,226	12,763
Provision for civil and tax risks	146,423	(102,539)	33,311
Other employees benefits	(18,265)	(19,519)	(52,521)
Insurance claims costs	(18,878)	(22,366)	(35,102)
Gains (losses) on the disposal and write-off of non-financial assets (1)	63,229	(3,985)	141,211
Demobilization expenses	(277)	1,398	(6,814)
Expenses with investigations	(1,112)	(588,774)	(9,003)
Expected credit losses in other receivables	(1,481)	102	(579)
Other	8,423	43,830	(8,808)
Other operating income (expenses), net	R$ 250512	R$ 545270	R$ 211263

Financial income (expenses) (De

Financial income (expenses) (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Financial income
Interest on cash and cash equivalents	R$ 544009	R$ 309162	R$ 118393
Income with marketable securities	93,410	126,106	79,425
Fair value through profit and loss	66,868	70,939	45,093
Amortized cost	26,542	55,167	34,332
Interest on recoverable taxes	434,737	307,313	289,772
Interest and financial income on other assets (3)	130,364	340,354	50,146
Financial income	1,202,520	1,082,935	537,736
Financial expenses
Interests on loans and borrowings	2,156,842	1,851,643	1,635,604
Interest on contingencies	144,281	138,433	239,174
Interest on leases	323,452	220,406	226,444
Interest on actuarial liabilities	53,193	47,385	46,741
Taxes on financial income	49,531	26,245	27,755
Put/call options result - business combinations			278,618
Adjustment to present value (2)	1,001,451	976,104	634,047
Other financial expenses	407,562	325,549	243,232
Financial expenses	4,136,312	3,585,765	3,331,615
Exchange rate variation on monetary assets and liabilities and prices	161,162	474,052	(407,472)
Foreign exchange of derivatives	(312,201)	(554,217)	405,139
Interest and fair value of derivatives	(284,720)	(483,954)	(247,566)
Derivative results	(596,921)	(1,038,171)	157,573
Net Monetary Gains or Losses (1)	548,704	398,194	(797)
Foreign exchange, prices and monetary variations	112,945	(165,925)	(250,696)
Financial income (expenses), net	R$ 2820847	R$ 2668755	R$ 3044575

Expenses by nature (Details)

Expenses by nature (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Costs of sales
Raw materials and supplies	R$ 33474310	R$ 34930469	R$ 29279943
Salaries and employees benefits	5,161,849	4,690,868	4,280,574
Depreciation	2,448,711	2,319,631	2,080,306
Amortization	210,288	185,852	150,514
Other	3,486,581	3,545,556	2,859,435
Cost of sales	44,781,739	45,672,376	38,650,772
Sales expenses
Indirect and direct logistics expenses	3,691,443	3,415,266	2,698,526
Marketing	802,754	801,194	718,151
Salaries and employees benefits	1,697,652	1,548,788	1,480,314
Depreciation	382,267	341,009	345,624
Amortization	82,911	68,317	94,332
Other	797,136	892,574	721,303
Sales expenses	7,454,163	7,067,148	6,058,250
Administrative expenses
Salaries and employees benefits	366,142	319,187	395,892
Fees	65,417	46,602	68,378
Depreciation	41,710	33,896	35,193
Amortization	58,894	43,000	40,385
Other	225,673	202,142	283,112
Administrative expenses	R$ 757836	R$ 644827	R$ 822960

Expenses by nature (Details Nar

Expenses by nature (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Expenses By Nature
Incurred in expenses	R$ 48041	R$ 33389

Related parties (Details)

Related parties (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Reserve Quantities [Line Items]
Accounts receivable	R$ 36200	R$ 32355
Trade account payable	(25,145)	(27,012)
Sales	172,143	177,180	R$ 132374
Purchases	(474,305)	(573,544)	(329,049)
Marfrig Global Foods [Member]
Reserve Quantities [Line Items]
Accounts receivable	7,945	11,251
Trade account payable	(24,838)	(26,970)
Sales	61,320	76,553	89,311
Purchases	(472,903)	(572,357)	(328,956)
Marfrig Chile [Member]
Reserve Quantities [Line Items]
Accounts receivable	2,563	2,258
Trade account payable	(195)	(42)
Sales	12,790	15,273	4,866
Purchases	(1,290)	(1,187)	(93)
Quick Foods [Member]
Reserve Quantities [Line Items]
Accounts receivable	24,852	18,531
Trade account payable
Sales	95,631	84,875	38,058
Purchases
Marfrig Alimentos S A [Member]
Reserve Quantities [Line Items]
Accounts receivable		98
Trade account payable
Sales		242	139
Purchases
Weston Importers Ltd [Member]
Reserve Quantities [Line Items]
Accounts receivable	366
Trade account payable
Sales	1,536
Purchases
M F G Agropecuana Ltda [Member]
Reserve Quantities [Line Items]
Accounts receivable	1
Trade account payable
Pampeano Alimentos S A [Member]
Reserve Quantities [Line Items]
Accounts receivable	473	217
Trade account payable	(112)
Sales	866	237
Purchases	R$ 112

Related parties (Details 1)

Related parties (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Notes and other explanatory information [abstract]
Salary and profit sharing	R$ 61427	R$ 35547	R$ 61088
Short-term benefits (1)	266	1,263	1,149
Private pension	800	834	1,189
Termination benefits	8,413	1,237	2,118
Share-based payment	14,923	27,210	29,198
Total remuneration and benefits paid to professionals	R$ 85829	R$ 66091	R$ 94742

Related parties (Details Narrat

Related parties (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Jan. 19, 2024	Aug. 14, 2023
IfrsStatementLineItems [Line Items]
Cash	R$ 1132634	R$ 2156987
Lease payments	21,936	22,241
Management remuneration - non-statutory	R$ 16917	R$ 18072
Banco Do Brasil S A [Member]
IfrsStatementLineItems [Line Items]
Fixed credit				R$ 144000
Potengi [Member] | Nonadjusting Event [Member]
IfrsStatementLineItems [Line Items]
Simple debentures			R$ 300000

Government grants (Details Narr

Government grants (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Government Grants
Government grants totaled	R$ 349390	R$ 337980

Commitments (Details Narrative)

Commitments (Details Narrative) R$ in Thousands	Dec. 31, 2023 BRL (R$)
Notes and other explanatory information [abstract]
[custom:PurchaseCommitments-0]	R$ 5023227

Insurance coverage (Details)

Insurance coverage (Details) R$ in Thousands	12 Months Ended
	Dec. 31, 2023 BRL (R$)
Operational Risks [member]
IfrsStatementLineItems [Line Items]
Coverage	Coverage against damage to buildings, facilities, inventory, machinery and equipment, loss of profits
Amount of coverage	R$ 3368290
Transport Of Goods [Member]
IfrsStatementLineItems [Line Items]
Coverage	Coverage of goods in transit and in inventories
Amount of coverage	R$ 783019
Civil Responsibility [member]
IfrsStatementLineItems [Line Items]
Coverage	Third party complaints.
Amount of coverage	R$ 387304

Transactions that do not invo_2

Transactions that do not involve cash (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Capitalized interest	R$ 56871	R$ 93261
Addition of lease	600,851	461,786
Tax losses	(435,128)
Leniency Agreement [Member]
IfrsStatementLineItems [Line Items]
Tax losses	435,128
Tax credits	186,483
Right-of-use assets [member]
IfrsStatementLineItems [Line Items]
Addition of lease	R$ 1420083	R$ 1178711