JBS N.V.

CERTAIN DEFINED TERMS

Except where the context otherwise requires, in this Quarterly Report:

•“JBS N.V.” refers to JBS N.V., a public limited liability company (naamloze vennootschap) incorporated and existing under the laws of the Netherlands.

•“JBS Group,” “JBS,” “we,” “our,” “us,” “our company” or like terms refer to JBS N.V. and its consolidated subsidiaries, unless the context otherwise requires or otherwise indicated.

In addition, in this Quarterly Report, except where otherwise indicated or where the context requires otherwise:

•“Australia” means the Commonwealth of Australia.

•“Brazil” means the Federative Republic of Brazil.

•“Brazilian real,” “Brazilian reais” or “R$” means the Brazilian real, the official currency of Brazil.

•“EUR” or “€” means the Euro, the official currency of the European Economic Area.

•“Exchange Act” means the United States Securities Exchange Act of 1934, as amended.

•“Form 20-F” means our annual report on Form 20-F for the year ended December 31, 2025, as filed with the SEC on March 25, 2026.

•“IASB” means the International Accounting Standards Board.

•“IFRS – Accounting Standards” means International Financial Reporting Standards (IFRS) - Accounting Standards, as issued by the IASB.

•“JBS Australia” means Baybrick Pty Limited, an Australian proprietary limited company. JBS Australia is an indirect wholly-owned subsidiary of JBS N.V.

•“JBS S.A.” refers to JBS S.A., a Brazilian corporation (sociedade anônima). JBS S.A. is an indirect wholly-owned subsidiary of JBS N.V.

•“JBS USA” refers to JBS USA Holding Lux S.à r.l., a private limited liability company (société à responsabilité limitée) under the laws of Luxembourg. JBS USA Holding Lux S.à r.l. is an indirect wholly-owned subsidiary of JBS N.V.

•“JBS USA Food Company Holdings” refers to JBS USA Food Company Holdings, a corporation incorporated under the laws of the State of Delaware. JBS USA Food Company was merged into JBS USA Food Company Holdings on November 20, 2025, with JBS USA Food Company Holdings as the surviving entity. JBS USA Food Company Holdings is an indirect wholly-owned subsidiary of JBS N.V.

•“JBS USA Food Company” refers to JBS USA Food Company, a corporation incorporated under the laws of the State of Delaware, which was merged into JBS USA Food Company Holdings on November 20, 2025, with JBS USA Food Company Holdings as the surviving entity.

• “JBS USA Foods Group Holdings” refers to JBS USA Foods Group Holdings, Inc., a corporation incorporated under the laws of the State of Delaware. JBS USA Foods Group Holdings is an indirect wholly-owned subsidiary of JBS N.V. “Luxembourg” means the Grand Duchy of Luxembourg. “Mexico” means the United Mexican States. “the Netherlands” means the European part of the Kingdom of the Netherlands. “PPC” refers to Pilgrim’s Pride Corporation, a Delaware corporation. JBS N.V. beneficially owns approximately 82% of PPC’s outstanding common stock.

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•“Seara” means Seara Alimentos Ltda., a Brazilian limited liability company (sociedade limitada). Seara and its subsidiaries produce poultry, pork and processed foods in Brazil. Seara is an indirect wholly-owned subsidiary of JBS N.V.

•“SEC” means the United States Securities and Exchange Commission.

•“Securities Act” means the United States Securities Act of 1933, as amended.

•“U.K.” or “United Kingdom” means the United Kingdom of Great Britain and Northern Ireland.

•“ultimate controlling shareholders” means Messrs. Joesley Mendonça Batista and Wesley Mendonça Batista.

•“U.S.” or “United States” means the United States of America.

•“U.S. dollars,” “US$” or “$” means U.S. dollars, the official currency of the United States.

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