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Financial statements

JBS N.V. financial statements

Income statement, balance sheet and cash flow statement for the last 3 fiscal years, taken from the XBRL data JBS N.V. files with the SEC in its annual reports.

In USD millions, except per-share amounts. Outflows in the cash flow statement are negative.

Income statement

FY2023FY2025FY2025
Revenue72,91877,18386,184
Cost of revenue64,95165,59474,885
Gross profit7,96711,58811,299
Selling and marketing4,5944,8274,989
Operating income1,0844,3784,160
Interest expense1,9382,3892,121
Interest income584719565
Pre-tax income-2602,7112,620
Income tax-128743391
Net income to minority interests67.1201205
Net income-1991,7672,024
EPS, basic-0.191.651.89
EPS, diluted-0.191.651.89

Balance sheet

FY2023FY2025FY2025
Cash and equivalents4,5705,6144,565
Short-term investments303455
Inventory5,0166,107
Total current assets17,12118,438
Property, plant and equipment12,91811,78113,646
Lease right-of-use assets1,7061,5971,614
Goodwill5,4175,853
Intangible assets1,9861,8031,826
Total assets40,68545,156
Short-term debt2,084833
Total current liabilities11,65711,542
Lease liabilities1,3981,412
Total liabilities32,55135,634
Total debt191
Shareholders' equity7,0948,704
Minority interests1,040819
Total equity9,7088,1349,523
Total liabilities and equity40,68545,156

Cash flow statement

FY2023FY2025FY2025
Net income-1321,9682,230
Cash from operations2,3794,2302,932
Capital expenditures-1,502-1,480-2,099
Cash from investing-1,408-1,418-2,311
Debt issued9,0362,97610,087
Dividends paid-448-759-1,574
Cash from financing1,022-1,415-1,772
Exchange rate effect50.6-353103
Net change in cash2,0431,044-1,049
Free cash flow8772,749833
Interest paid1,2881,4871,302
Income taxes paid70.9349809

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $11.57 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin13.1%Gross profit / revenue.
Operating margin4.8%Operating income / revenue.
Pre-tax margin3.0%Pre-tax income / revenue.
Net margin2.3%Net income / revenue.
FCF margin1.0%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin3.4%Cash from operations / revenue.
Effective tax rate14.9%Income tax / pre-tax income, when pre-tax income is positive.
Return on equity (ROE)25.6%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)4.7%Net income / average total assets.
Return on invested capital (ROIC)121.8%Approximation: operating income x (1 - tax rate) / average (total debt + equity - cash). Tax rate is the effective rate when between 0% and 50%, else 21%.
Capex / revenue2.4%Capital expenditures / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y11.7%Revenue vs the same period a year earlier. Only from a positive base.
Gross profit growth, 1y-2.5%Gross profit vs the same period a year earlier. Only from a positive base.
Operating income growth, 1y-5.0%Operating income vs the same period a year earlier. Only from a positive base.
Net income growth, 1y14.6%Net income vs the same period a year earlier. Only from a positive base.
EPS growth, 1y14.5%EPS vs the same period a year earlier. Only from a positive base.
Operating cash flow growth, 1y-30.7%Operating cash flow vs the same period a year earlier. Only from a positive base.
Free cash flow growth, 1y-69.7%Free cash flow vs the same period a year earlier. Only from a positive base.
Book value growth, 1y22.7%Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y11.0%Total assets vs the same period a year earlier. Only from a positive base.

Balance sheet health

MetricValueHow it is calculated
Current ratio1.60xCurrent assets / current liabilities.
Quick ratio0.43x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.43x(Cash + short-term investments) / current liabilities.
Debt / equity0.02xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets0.4%Total debt / total assets.
Liabilities / assets78.9%Total liabilities / total assets.
Net debt-$4.83BTotal debt - cash - short-term investments. Negative means more cash than debt.
Interest coverage1.96xOperating income / interest expense.
Working capital$6.90BCurrent assets - current liabilities.
Goodwill and intangibles / assets17.0%(Goodwill + intangible assets) / total assets.
Tangible book value$1.03BShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover2.01xRevenue / average total assets.
Fixed asset turnover6.78xRevenue / average property, plant and equipment.
Inventory turnover13.5xCost of revenue / average inventory.
Days inventory27 days365 x average inventory / cost of revenue.
FCF conversion41.1%Free cash flow / net income, when net income is positive.
Capex / operating cash flow71.6%Capital expenditures / cash from operations, when that is positive.

Per share

MetricValueHow it is calculated
EPS, diluted$1.89Net income per diluted share, as reported (split-adjusted). Over the last twelve months: the four quarters summed, or net income / latest diluted shares when a quarter has no reported EPS.
EPS, basic$1.89Net income per basic share, as reported (split-adjusted).
Payout ratio77.7%Dividends paid / net income, when net income is positive.
Dividends / FCF189.0%Dividends paid / free cash flow, when free cash flow is positive.

Valuation

MetricValueHow it is calculated
Market cap$12.39BShare price x shares outstanding.
Enterprise value$7.56BMarket cap + total debt - cash - short-term investments.
P/E6.12xMarket cap / net income. Only when net income is positive.
P/S0.14xMarket cap / revenue.
P/B1.42xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book12.1xMarket cap / tangible book value, when positive.
P/FCF14.9xMarket cap / free cash flow. Only when free cash flow is positive.
P/OCF4.23xMarket cap / cash from operations, when positive.
EV/Sales0.09xEnterprise value / revenue.
EV/EBIT1.82xEnterprise value / operating income, when both are positive.
EV/FCF9.08xEnterprise value / free cash flow, when both are positive.
FCF yield6.7%Free cash flow / market cap.
Earnings yield16.3%Net income / market cap (the inverse of P/E).
Dividend yield12.7%Dividends paid over the period / market cap.
Shareholder yield12.7%(Dividends paid + share buybacks) / market cap.
What was JBS N.V.'s revenue in fiscal 2025?

JBS N.V. reported revenue of $86.18B for fiscal 2025, 11.7% higher than the year before.

Was JBS N.V. profitable in fiscal 2025?

Yes. Net income was $2.02B, a net margin of 2.3%.

How much free cash flow did JBS N.V. generate in fiscal 2025?

Cash from operations of $2.93B minus capital expenditures of $2.10B left free cash flow of $832.7M.

Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.

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