JBS (NYSE: JBS) shifts to U.S. domestic filer and speeds SEC reporting

Rhea-AI Filing Summary

JBS N.V. plans to start filing SEC reports as a U.S. domestic company, beginning with its first Form 10-Q for the quarter ending on June 30, 2026. It expects to release second-quarter 2026 results on August 10, 2026, followed by an earnings call on August 11, 2026.

As a large accelerated filer, JBS will file annual reports on Form 10-K within 60 days of each fiscal year-end and quarterly reports on Form 10-Q within 40 days after each of the first three quarters, instead of the previous 120-day deadline as a Form 20-F filer. It will also begin filing current reports on Form 8-K.

The company will continue using IFRS for its financial statements while also providing certain U.S. GAAP indicators. Management states that the enhanced disclosure framework is intended to increase transparency, improve comparability with global peers, and support potential index inclusion and a broader investor base, noting that more than 50% of revenue comes from the U.S. and that U.S. investors hold a large share of its securities.

Insights

Capital markets and disclosure analyst

JBS is tightening its U.S. reporting cadence and aiming for broader index and investor access.

JBS N.V. is voluntarily adopting U.S. domestic issuer reporting standards while still qualifying as a foreign private issuer. Moving to Forms 10-K, 10-Q and 8-K with large accelerated filer deadlines shortens its reporting lag and aligns timing with many U.S. peers.

The company will keep IFRS as its primary accounting basis, adding selected U.S. GAAP indicators in earnings releases. This hybrid approach preserves existing accounting while making comparisons easier for U.S.-focused investors who are used to U.S. GAAP metrics.

Management links this shift to potential eligibility for more U.S. stock indices and a wider investor base, noting that more than 50% of consolidated revenues are from the U.S. and that U.S. investors already represent about 74% of its free float and over 80% of holders of its U.S. dollar debt. The actual impact will depend on index-provider decisions and investor demand over time.

Key Figures

First 10-Q period: Quarter ending June 30, 2026 Q2 2026 results date: August 10, 2026 Q2 2026 earnings call: August 11, 2026 +5 more

8 metrics

First 10-Q period Quarter ending June 30, 2026 Start of U.S. domestic reporting

Q2 2026 results date August 10, 2026 Planned release of second-quarter 2026 results

Q2 2026 earnings call August 11, 2026 Planned earnings conference call date

Annual filing deadline 60 days Form 10-K deadline after fiscal year-end as large accelerated filer

Quarterly filing deadline 40 days Form 10-Q deadline after first three quarters

Previous annual deadline 120 days Prior Form 20-F annual reporting deadline

U.S. revenue share More than 50% Portion of consolidated revenues derived from the United States

U.S. investors in free float Approximately 74% Share of free float held by U.S. investors

Key Terms

foreign private issuer, large accelerated filer, Form 10-K, Form 10-Q, +2 more

6 terms

foreign private issuer regulatory

"while it remains a foreign private issuer under applicable rules"

A foreign private issuer is a company organized outside the United States that meets tests showing it is primarily foreign-controlled and therefore qualifies for a different set of U.S. reporting rules. For investors, that means the company files less frequent or differently formatted disclosures with U.S. regulators and may follow home-country accounting and governance practices, so buying its stock is like dining at a well-reviewed restaurant that follows its home kitchen’s rules instead of the local menu — you get access but should check what standards apply.

large accelerated filer regulatory

"As a “large accelerated filer,” JBS will report its annual results"

A large accelerated filer is a publicly traded company that meets the U.S. securities regulator’s size and reporting history thresholds, qualifying it as one of the largest issuers. For investors, that label matters because such companies face faster filing deadlines, more rigorous audit and internal-control disclosure requirements, and generally more transparent and timely financial reporting—like a big, well-regulated store required to post its inventory and receipts promptly for customers to see.

Form 10-K regulatory

"will report its annual results on Form 10-K no later than 60 days"

A Form 10-K is a comprehensive report that publicly traded companies are required to file annually with regulators. It provides a detailed overview of a company's financial health, operations, and risks, similar to a detailed health report. Investors use this information to assess the company's performance and make informed decisions about buying or selling its stock.

Form 10-Q regulatory

"beginning with its first quarterly report on Form 10-Q for the quarter ending"

A Form 10-Q is a detailed report that publicly traded companies are required to file with regulators three times a year, providing an update on their financial health and business activities. It is important for investors because it offers timely insights into a company's performance, helping them make informed decisions about buying or selling stocks. Think of it as a regular check-up report that shows how well a company is doing.

Form 8-K regulatory

"JBS will also begin to file current reports on Form 8-K"

A Form 8-K is a report that companies file with the government to share important news quickly, such as changes in leadership, major business deals, or financial updates. It matters because it helps investors stay informed about significant events that could affect the company's value or stock price.

International Financial Reporting Standards (IFRS) financial

"intends to continue to prepare its financial statements in accordance with International Financial Reporting Standards (IFRS)"

A set of globally accepted accounting rules companies use to prepare financial statements so their numbers speak the same language across borders. For investors, IFRS matters because it makes it easier to compare profitability, assets and liabilities between companies the way a common recipe or measuring tape lets you judge two cakes or two rooms fairly, which helps assess value and risk more reliably.

Form 6-K: How Foreign Companies Report to the SEC →

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 6-K

Report of Foreign Private Issuer Pursuant to Rule 13a-16 or

15d-16 of the Securities Exchange Act of 1934

For the month of May 2026

Commission File Number: 001-42678

JBS N.V.

(Exact Name as Specified in its Charter)

N/A

(Translation of registrant’s name into English)

Stroombaan 16, 5th Floor

1181 VX, Amstelveen, Netherlands

(Address of principal executive offices)

(Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.)

Form 20-F:   ☒      Form 40-F:   ☐

EXHIBIT INDEX

Exhibit Number		Description of Document
99.1		Notice to the Market – JBS to Voluntarily Transition to Filing SEC Reports as a U.S. Domestic Company and Accelerate its Disclosure Calendar

1

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Date: May 12, 2026

	JBS N.V.
	By:	/s/ Guilherme Perboyre Cavalcanti
	Name:	Guilherme Perboyre Cavalcanti
	Title:	Global CFO and Investor Relations Officer

2

Exhibit 99.1

NOTICE TO THE MARKET

JBS TO VOLUNTARILY TRANSITION TO FILING SEC REPORTS AS A U.S. DOMESTIC COMPANY AND ACCELERATE ITS DISCLOSURE CALENDAR

JBS N.V. (NYSE:JBS, B3: JBSS32) informs its shareholders and the market in general that, while it remains a foreign private issuer under applicable rules, it intends to voluntarily begin filing reports with the Securities and Exchange Commission (SEC) as a U.S. domestic company beginning with its first quarterly report on Form 10-Q for the quarter ending on June 30, 2026. As a result of this change, JBS expects to release its results for the second quarter of 2026 on August 10, 2026, with the earnings call taking place on August 11, 2026. As a “large accelerated filer,” JBS will report its annual results on Form 10-K no later than 60 days after the end of each fiscal year and its quarterly results on Form 10-Q no later than 40 days after the end of the first three quarters of each fiscal year. Previously, as a 20-F filer, JBS was required to report its annual results within 120 days of the end of its fiscal year. JBS will also begin to file current reports on Form 8-K following the release of its first Form 10-Q.

The Company intends to continue to prepare its financial statements in accordance with International Financial Reporting Standards (IFRS). Together with the release of certain indicators in US GAAP in its earnings release, the Company understands that this evolution in disclosure standards increases the level of transparency and standardization of information released to the market, enhancing comparability with its global peers.

The Company believes that this initiative represents an additional relevant step in its alignment with U.S. capital markets and may expand its eligibility for inclusion in a more ample group of stock indices in the United States, which, over time, could contribute to expanding its investor base, increasing liquidity, enhancing global visibility and unlocking shareholder value.

This perspective is supported by the Company’s profile, which shows strong adherence to the criteria usually considered by index providers, with particular emphasis on: (i) more than 50% of consolidated revenues derived from the United States; (ii) primary listing on the NYSE, concentrating the majority of the free float and traded volume; (iii) global structure with key management centers in Greeley (USA), Amstelveen (Netherlands), São Paulo (Brazil), London (United Kingdom) and Brisbane (Australia); and (iv) U.S. investors comprising approximately 74% of its free float and more than 80% of all investors in its U.S. dollar-denominated debt securities issued in the international markets.

Amstelveen, May 12, 2026.

Guilherme Perboyre Cavalcanti

Global CFO and Investor Relations Officer

Special Note Regarding Forward-Looking Statements

This communication contains forward-looking statements within the meaning of federal securities laws. Statements other than historical facts, including our beliefs and expectations, are forward-looking. The words “estimate”, “project”, “forecast”, “plan”, “believe”, “may”, “expect”, “anticipate”, “intend”, “planned”, “potential”, “could”, “will” and similar terms, or the negative of these expressions, may identify forward-looking statements. These statements reflect management’s current views and are subject to risks and uncertainties. They are based on many assumptions and factors, including economic, market, industry, and operating conditions. Changes in these assumptions or factors could cause actual results to differ materially from expectations. Undue reliance should not be placed on them. Forward-looking statements speak only for the date they are made.

FAQ

What change in SEC reporting is JBS (JBS) announcing?

JBS plans to start filing SEC reports as a U.S. domestic company, beginning with its Form 10-Q for the quarter ending June 30, 2026. This means using 10-K, 10-Q, and 8-K forms with faster U.S.-style deadlines instead of the prior 20-F timetable.

When will JBS (JBS) first report under the new schedule?

JBS expects its first U.S. domestic-style report to be the Form 10-Q for the quarter ending June 30, 2026. It plans to release second-quarter 2026 results on August 10, 2026, and hold an earnings call on August 11, 2026, under the accelerated timetable.

How will JBS (JBS) SEC filing deadlines change?

As a large accelerated filer, JBS will file Form 10-K within 60 days of each fiscal year-end and Form 10-Q within 40 days after each of the first three quarters. Previously, as a 20-F filer, it had up to 120 days to report annual results.

Will JBS (JBS) change its accounting standards under this move?

JBS will continue preparing its financial statements under IFRS even after transitioning to U.S. domestic reporting forms. It also plans to release selected U.S. GAAP indicators in its earnings materials, which the company says should improve transparency and comparability with global peers.

How does JBS (JBS) view the impact on index inclusion and investors?

JBS believes the enhanced disclosure framework may expand its eligibility for more U.S. stock indices, potentially broadening its investor base. It highlights that over 50% of revenue comes from the U.S. and that U.S. investors already hold about 74% of its free float and over 80% of its U.S. dollar debt.

Will JBS (JBS) begin filing Form 8-K current reports?

Yes. JBS states it will start filing current reports on Form 8-K after it releases its first Form 10-Q under the new regime. This adds more frequent event-driven disclosures aligned with typical U.S. domestic issuer practices, beyond annual and quarterly reports alone.

Filing Exhibits & Attachments

1 document

Press Releases

• EX-99.1 NOTICE TO THE MARKET - JBS TO VOLUNTARILY TRANSITION TO FILING SEC REPORTS AS A 7.2 KB