{"filing":{"accession_number":"0001213900-26-100180","cik":"0001791942","ticker":"JBS","company_name":"JBS N.V.","form":"8-K","filing_date":"2026-09-15","report_date":"2026-09-15","primary_document":"ea0305591-8k_jbs.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1791942/000121390026100180/ea0305591-8k_jbs.htm"},"events":[{"id":33684,"run_id":30984,"accession_number":"0001213900-26-100180","anchor_item_number":"8.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"summary":"JBS S.A. entered into an Association Agreement on September 15, 2026, to combine its leather production and processing assets with those of Viva through a new joint venture entity (\"JBS Viva\") with 50-50 ownership. This constitutes a material combination or restructuring of business assets and operations, fitting the definition of M\u0026A activity under Item 1.01 or 2.01. The transaction involves segregation of assets, corporate reorganizations, and creation of a new operating entity with defined governance and supply agreements, all hallmarks of a material acquisition or disposition activity.","company_name":"JBS N.V.","ticker":"JBS","filing_date":"2026-09-15","form":"8-K","submitted_at":null,"items":[{"id":37199,"accession_number":"0001213900-26-100180","item_number":"8.01","item_title":"Other Events.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"reasoning":"JBS S.A. entered into an Association Agreement on September 15, 2026, to combine its leather production and processing assets with those of Viva through a new joint venture entity (\"JBS Viva\") with 50-50 ownership. This constitutes a material combination or restructuring of business assets and operations, fitting the definition of M\u0026A activity under Item 1.01 or 2.01. The transaction involves segregation of assets, corporate reorganizations, and creation of a new operating entity with defined governance and supply agreements, all hallmarks of a material acquisition or disposition activity.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-15T21:03:00.622147+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":37199,"accession_number":"0001213900-26-100180","item_number":"8.01","item_title":"Other Events.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"reasoning":"JBS S.A. entered into an Association Agreement on September 15, 2026, to combine its leather production and processing assets with those of Viva through a new joint venture entity (\"JBS Viva\") with 50-50 ownership. This constitutes a material combination or restructuring of business assets and operations, fitting the definition of M\u0026A activity under Item 1.01 or 2.01. The transaction involves segregation of assets, corporate reorganizations, and creation of a new operating entity with defined governance and supply agreements, all hallmarks of a material acquisition or disposition activity.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-15T21:03:00.622147+00:00","company_name":"JBS N.V.","ticker":"JBS","filing_date":"2026-09-15"}]}