---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-26-100180"
form_type: "8-K"
ticker: "JBS"
cik: "0001791942"
company_name: "JBS N.V."
filed_at: "2026-09-15T21:00:36+00:00"
generated_at: "2026-09-15T21:02:13.184408+00:00"
event_type: "m_and_a"
sentiment: "neutral"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# JBS S.A. and Viva Holding form 50/50 leather JV 'JBS Viva'

## Summary
- JBS S.A. and Viva Holding each own 50% of JBS Viva; JBS contributes all JBS Couros quotas (leather assets).
- Governance parity: 3 board members each; JBS appoints Chairman (no casting vote) and CFO; Viva appoints CEO and COO.
- JV excludes collagen/gelatin, JBS Cactus Texas operations, and leather assets in Germany, Uruguay, Mexico.
- JBS Viva will buy raw hides from JBS via supply agreement; JBS buys trimmings/shavings for gelatin business.
- Closing subject to customary conditions; no guarantee of consummation; date not specified.

## SEC filing metadata
- accession: 0001213900-26-100180
- form_type: 8-K
- ticker: JBS
- cik: 0001791942
- company_name: JBS N.V.
- filed_at: 2026-09-15T21:00:36+00:00
- event_type: m_and_a
- sentiment: neutral
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1791942/000121390026100180/0001213900-26-100180-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1791942/000121390026100180/ea0305591-8k_jbs.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-26-100180
- JSON: https://secwatch.observer/filing/0001213900-26-100180.json
- Plain text: https://secwatch.observer/filing/0001213900-26-100180.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.