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DOCUMENT AND ENTITY INFORMATION - USD ($)	12 Months Ended
DOCUMENT AND ENTITY INFORMATION - USD ($)	Dec. 30, 2012	Feb. 15, 2013	Jun. 24, 2012
Document Information [Line Items]
Entity Registrant Name	PILGRIMS PRIDE CORP
Entity Central Index Key	0000802481
Current Fiscal Year End Date	--12-30
Entity Filer Category	Accelerated Filer
Trading Symbol	ppc
Entity Common Stock, Shares Outstanding		258,999,033
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 30, 2012
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2012
Entity Well-Known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 459,039,553

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 30, 2012	Dec. 25, 2011
Assets:
Cash and cash equivalents	$ 68,180	$ 41,609
Restricted cash and cash equivalents	0	7,680
Investment in available-for-sale securities	0	157
Trade accounts and other receivables, less allowance for doubtful accounts	384,930	349,222
Accounts receivable from JBS USA, LLC	1,514	21,198
Inventories	950,296	879,094
Income taxes receivable	54,719	59,067
Prepaid expenses and other current assets	56,047	52,350
Assets held for sale	27,042	53,816
Total current assets	1,542,728	1,464,193
Investment in available-for-sale securities	0	497
Deferred tax assets	97,431	71,099
Other long-lived assets	45,523	57,921
Identified intangible assets, net	38,266	44,083
Property, plant and equipment, net	1,189,921	1,241,752
Total assets	2,913,869	2,879,545
Liabilities and stockholders' equity:
Accounts payable	312,365	328,864
Accounts payable to JBS USA, LLC	13,436	11,653
Accrued expenses and other current liabilities	283,540	281,797
Income taxes payable	468	0
Current deferred tax liabilities	104,482	79,248
Current maturities of long-term debt	15,886	15,611
Total current liabilities	730,177	717,173
Long-term debt, less current maturities	1,148,870	1,408,001
Note payable to JBS USA Holdings, Inc.	0	50,000
Other long-term liabilities	125,825	145,941
Total liabilities	2,004,872	2,321,115
Commitments and contingencies
Stockholders' equity:
Preferred stock, $.01 par value, 50,000,000 shares authorized; no shares issued	0	0
Common stock, $.01 par value, 800,000,000 shares authorized; 258,999,033 and 214,281,914 shares issued and outstanding at year-end 2012 and 2011, respectively.	2,590	2,143
Additional paid-in capital	1,642,003	1,443,484
Accumulated deficit	(669,711)	(843,945)
Accumulated other comprehensive loss	(68,511)	(46,070)
Total Pilgrim's Pride Corporation stockholders' equity	906,371	555,612
Noncontrolling interest	2,626	2,818
Total stockholders' equity	908,997	558,430
Total liabilities and stockholders' equity	$ 2,913,869	$ 2,879,545

CONSOLIDATED BALANCE SHEETS [Parenthetical] - $ / shares	Dec. 30, 2012	Dec. 25, 2011
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, shares issued	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	800,000,000	800,000,000
Common stock, shares issued	258,999,033	214,281,914
Common stock, shares outstanding	258,999,033	214,281,914

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Net sales	$ 8,121,382	$ 7,535,698	$ 6,881,629
Costs and expenses:
Cost of sales	7,685,550	7,675,277	6,416,318
Operational restructuring charges, net	0	1,958	4,318
Gross profit (loss)	435,832	(141,537)	460,993
Selling, general and administrative expense	177,041	205,143	209,544
Administrative restructuring charges, net	8,449	26,911	66,022
Total costs and expenses	7,871,040	7,909,289	6,696,202
Operating income (loss)	250,342	(373,591)	185,427
Other expenses (income):
Interest expense	104,926	111,532	105,553
Interest income	(1,397)	(1,465)	(3,805)
Foreign currency transaction losses (gains)	(4,810)	12,601	212
Loss on early extinguishment of debt	0	0	11,726
Miscellaneous, net	(1,439)	(9,133)	(13,288)
Total other expenses	97,280	113,535	100,398
Income (loss) from continuing operations before reorganization	153,062	(487,126)	85,029
Reorganization items, net	0	0	18,541
Income (loss) from continuing operations before income taxes	153,062	(487,126)	66,488
Income tax expense (benefit)	(20,980)	8,564	(23,838)
Net income (loss)	174,042	(495,690)	90,326
Less: Net income (loss) attributable to noncontrolling interest	(192)	1,082	3,185
Net income (loss) attributable to Pilgrim's Pride Corporation	$ 174,234	$ (496,772)	$ 87,141
Net income (loss) per basic common share attributable to Pilgrim's Pride Corporation common stockholders (in dollars per share)	$ 0.70	$ (2.21)	$ 0.39
Net income (loss) per diluted common share attributable to Pilgrim's Pride Corporation common stockholders (in dollars per share)	$ 0.70	$ (2.21)	$ 0.39
Weighted average shares outstanding:
Basic (in shares)	250,101	224,996	224,996
Effect of dilutive common stock equivalents (in shares)	115	0	0
Diluted (in shares)	250,216	224,996	224,996

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Net income (loss)	$ 174,042	$ (495,690)	$ 90,326
Other comprehensive income (loss):
Unrealized holding gains (losses) on available-for-sale securities, net of tax	(12)	(1,160)	(226)
Recognition in earnings of a previously unrecognized gain on a derivative instrument designated as a cash flow hedge, net of tax	0	0	(2,565)
Gains (losses) associated with pension and other postretirement benefits, net of tax	(22,429)	(21,273)	6,420
Total other comprehensive income (loss), net of tax	(22,441)	(22,433)	3,629
Comprehensive income (loss)	151,601	(518,123)	93,955
Less: Comprehensive income (loss) attributable to noncontrolling interests	(192)	1,082	3,185
Comprehensive income (loss) attributable to Pilgrim's Pride Corporation	$ 151,793	$ (519,205)	$ 90,770

- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

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- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to noncontrolling interests. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

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- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the economic entity, including both controlling (parent) and noncontrolling interests. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, including any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

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- Definition

The amount of net gains and losses recognized in income during the period on derivative instruments designated and qualifying as hedging instruments in fair value hedges and related hedged items designated and qualifying in fair value hedges, on derivative instruments designated and qualifying as hedging instruments in cash flow hedges, and on derivative instruments not designated as hedging instruments.

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- Definition

Net of tax amount of unrealized holding gain (loss) before reclassification adjustments and transfers on available-for-sale securities.

+ References

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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
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+ Details

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) shares in Thousands, $ in Thousands	Comprehensive Income [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Noncontrolling Interests [Member]	Total
Balance at Dec. 27, 2009		$ (435,794)	$ (27,266)	$ 771	$ 648,583	$ 6,514	$ 192,808
Balance, (in shares) at Dec. 27, 2009				77,141
Comprehensive income (loss):
Net Income (loss)	$ 87,141	87,141				3,185	90,326
Other comprehensive income (loss), net of tax:
Net unrealized holding gains (losses) on available-for-sale securities, net of tax	(226)		(226)				(226)
Recognition in earnings of previously unrealized gains on a derivative instrument designated as a cash flow hedge, net of tax	(2,565)		(2,565)				(2,565)
Gains (losses) associated with pension and other postretirement benefits, net of tax	6,420		6,420				6,420
Total other comprehensive income (loss)	3,629						3,629
Total comprehensive income (loss)	90,770						93,955
Common stock issued				$ 1,372	798,628		800,000
Common stock issued (in shares)				137,141
Other activity					(4,401)	(3,766)	(8,167)
Balance at Dec. 26, 2010		(348,653)	(23,637)	$ 2,143	1,442,810	5,933	1,078,596
Balance, (in shares) at Dec. 26, 2010				214,282
Comprehensive income (loss):
Net Income (loss)	(496,772)	(496,772)				1,082	(495,690)
Other comprehensive income (loss), net of tax:
Net unrealized holding gains (losses) on available-for-sale securities, net of tax	(1,160)		(1,160)				(1,160)
Gains (losses) associated with pension and other postretirement benefits, net of tax	(21,273)		(21,273)				(21,273)
Total other comprehensive income (loss)	(22,433)						(22,433)
Total comprehensive income (loss)	(519,205)						(518,123)
Share-based compensation					567		567
Other activity		1,480			107	(4,197)	(2,610)
Balance at Dec. 25, 2011		(843,945)	(46,070)	$ 2,143	1,443,484	2,818	558,430
Balance, (in shares) at Dec. 25, 2011				214,282
Comprehensive income (loss):
Net Income (loss)	174,234	174,234				(192)	174,042
Other comprehensive income (loss), net of tax:
Net unrealized holding gains (losses) on available-for-sale securities, net of tax	(12)		(12)				(12)
Gains (losses) associated with pension and other postretirement benefits, net of tax	(22,429)		(22,429)				(22,429)
Total other comprehensive income (loss)	(22,441)						(22,441)
Total comprehensive income (loss)	$ 151,793						151,601
Common stock issued				$ 444	197,837		198,281
Common stock issued (in shares)				44,444
Share-based compensation plans:
Common stock issued under compensation plans				$ 3			3
Common stock issued under compensation plans (in shares)				273
Requisite service period recognition					682		682
Balance at Dec. 30, 2012		$ (669,711)	$ (68,511)	$ 2,590	$ 1,642,003	$ 2,626	$ 908,997
Balance, (in shares) at Dec. 30, 2012				258,999

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Cash flows from operating activities:
Net income (loss)	$ 174,042	$ (495,690)	$ 90,326
Adjustments to reconcile net income (loss) attributable to Pilgrim's Pride Corporation to cash provided by (used in) operating activities:
Depreciation and amortization	147,414	209,061	231,045
Asset impairment	2,770	22,895	26,484
Foreign currency transaction losses (gains)	(5,261)	9,980	(1,111)
Noncash loss on early extinguishment of debt recognized as a component of other expense	0	0	11,726
Noncash loss on early extinguishment of debt recognized as a reorganization item	0	0	13,654
Accretion of bond discount	456	453	38
Losses (gains) on property disposals	5,306	(4,271)	(401)
Share-based compensation	684	567	0
Deferred income tax benefit	(1,098)	(7,097)	(69,260)
Changes in operating assets and liabilities:
Restricted cash and cash equivalents	12,680	53,273	(55,881)
Trade accounts and other receivables	(14,137)	(63,987)	(9,045)
Inventories	(65,870)	122,827	(285,839)
Prepaid expenses and other current assets	(2,600)	27,068	(45,315)
Accounts payable and accrued expenses	(16,520)	(7,274)	(91,119)
Income taxes	(33,714)	4,683	145,056
Deposits	1,783	2,174	56,552
Long-term pension and other postretirement obligations	(2,700)	0	0
Other	(3,611)	(3,653)	(2,305)
Cash provided by (used in) operating activities	199,624	(128,991)	14,605
Cash flows from investing activities:
Acquisitions of property, plant and equipment	(90,327)	(135,968)	(179,332)
Purchases of investment securities	(162)	(4,596)	(17,201)
Proceeds from sale or maturity of investment securities	688	15,852	68,100
Proceeds from business dispositions to Swift Pork Company, a subsidiary of JBS USA, LLC	0	13,000	0
Proceeds from business dispositions to JBS Trading International, Inc., a subsidiary of JBS USA, LLC	0	24,479	0
Proceeds from property sales and disposals	29,400	29,044	14,698
Cash used in investing activities	(60,401)	(58,189)	(113,735)
Cash flows from financing activities:
Payments on notes payable to JBS USA	(50,000)	0	0
Proceeds from notes payable to JBS USA	0	50,000	0
Proceeds from revolving line of credit and long-term borrowings	851,400	965,689	2,438,855
Payments on revolving line of credit, long-term borrowings and capital lease obligations	(1,110,711)	(881,833)	(3,197,399)
Proceeds from sale of common stock	198,282	0	800,000
Purchase of remaining interest in joint venture	0	(2,504)	(7,637)
Payment of capitalized loan costs	0	(4,395)	(62,788)
Other financing activities	0	(107)	(511)
Cash provided by (used in) financing activities	(111,029)	126,850	(29,480)
Effect of exchange rate changes on cash and cash equivalents	(1,623)	(4,138)	(1,613)
Increase (decrease) in cash and cash equivalents	26,571	(64,468)	(130,223)
Cash and cash equivalents, beginning of period	41,609	106,077	236,300
Cash and cash equivalents, end of period	68,180	41,609	106,077
Supplemental Disclosure Information:
Interest paid (net of amount capitalized)	96,657	104,430	66,044
Income taxes paid (received)	$ 10,931	$ 3,957	$ (115,974)

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 30, 2012

Organization, Consolidation and Presentation Of Financial Statements [Abstract]

Organization, Consolidation, Basis of Presentation, Business Description and Accounting Policies [Text Block]

1. BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Business

Pilgrim’s Pride Corporation (referred to herein as “Pilgrim’s,” “PPC,” “the Company,” “we,” “us,” “our,” or similar terms) is one of the largest chicken companies in the United States (“U.S.”), Mexico and Puerto Rico. Our fresh chicken retail line is sold in the southeastern, central, southwestern and western regions of the U.S., throughout Puerto Rico, and in the northern and central regions of Mexico. Our prepared-foods products meet the needs of some of the largest customers in the food service industry across the U.S. Additionally, the Company exports commodity chicken products to approximately 100 countries. As a vertically integrated company, we control every phase of the production of our products. We operate feed mills, hatcheries, processing plants and distribution centers in 12 U.S. states, Puerto Rico and Mexico. Our fresh chicken products consist of refrigerated (nonfrozen) whole or cut-up chicken, either pre-marinated or non-marinated, and prepackaged chicken in various combinations of freshly refrigerated, whole chickens and chicken parts. Our prepared chicken products include portion-controlled breast fillets, tenderloins and strips, delicatessen products, salads, formed nuggets and patties and bone-in chicken parts. These products are sold either refrigerated or frozen and may be fully cooked, partially cooked or raw. In addition, these products are breaded or non-breaded and either pre-marinated or non-marinated.

Consolidated Financial Statements

The Company operates on the basis of a 52/53-week fiscal year that ends on the Sunday falling on or before December 31. The reader should assume any reference we make to a particular year (for example, 2012) in the notes to these Consolidated Financial Statements applies to our fiscal year and not the calendar year.

The consolidated financial statements include the accounts of Pilgrim’s Pride Corporation and its majority owned subsidiaries. We eliminate all significant affiliate accounts and transactions upon consolidation.

The Company measures the financial statements of its Mexico subsidiaries as if the U.S. dollar were the functional currency. Accordingly, we remeasure assets and liabilities, other than non-monetary assets, of the Mexico subsidiaries at current exchange rates. We remeasure nonmonetary assets using the historical exchange rate in effect on the date of each asset’s acquisition. We remeasure income and expenses at average exchange rates in effect during the period, except for certain accounts which are remeasured at a historical rate. Currency exchange gains or losses are included in the line item Foreign currency transaction losses (gains) in the Consolidated Statements of Operations.

Reclassifications

We have made certain reclassifications to the 2011 and 2010 Consolidated Financial Statements with no impact to reported net income (loss) in order to conform to the 2012 presentation.

Revenue Recognition

We recognize revenue when all of the following circumstances are satisfied: (i) persuasive evidence of an arrangement exits, (ii) price is fixed or determinable, (iii) collectability is reasonably assured and (iv) delivery has occurred. Delivery occurs in the period in which the customer takes title and assumes the risks and rewards of ownership of the products specified in the customer’s purchase order or sales agreement. Revenue is recorded net of estimated incentive offerings including special pricing agreements, promotions and other volume-based incentives. Revisions to these estimates are charged back to net sales in the period in which the facts that give rise to the revision become known. Taxes collected from customers and remitted to governmental authorities are excluded from revenues.

Shipping and Handling Costs

Costs associated with the products shipped to customers are recognized in cost of sales.

Advertising Costs

The Company expenses advertising costs as incurred. Advertising costs are included in selling, general and administrative expenses and totaled $6.5 million, $9.6 million and $10.5 million for 2012, 2011 and 2010, respectively.

Research and Development Costs

Research and development costs are expensed as incurred. Research and development costs totaled $3.8 million, $5.0 million and $5.5 million for 2012, 2011 and 2010, respectively.

Cash and Cash Equivalents

The Company considers highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. The majority of the Company’s disbursement bank accounts are zero balance accounts where cash needs are funded as checks are presented for payment by the holder. Checks issued pending clearance that result in overdraft balances for accounting purposes are classified as accounts payable and the change in the related balance is reflected in operating activities on the Consolidated Statements of Cash Flows.

Current and Long-Term Investments

The Company’s current and long-term investments consist primarily of fixed income securities, municipal debt securities, bond and equity mutual funds and fund-of-funds. These investments are classified as available-for-sale. These securities are recorded at fair value, and unrealized holding gains and losses are recorded, net of tax, as a separate component of accumulated other comprehensive income. Debt securities with remaining maturities of less than one year and those identified by management at the time of purchase for funding operations in less than one year are classified as current. Debt securities with remaining maturities greater than one year that management has not identified at the time of purchase for funding operations in less than one year are classified as long-term. Unrealized losses are charged against net earnings when a decline in fair value is determined to be other than temporary. Management reviews several factors to determine whether a loss is other than temporary, such as the length of time a security is in an unrealized loss position, the extent to which fair value is less than amortized cost, the impact of changing interest rates in the short and long term, and the Company’s intent and ability to hold the security for a period of time sufficient to allow for any anticipated recovery in fair value. The Company determines the cost of each security sold and each amount reclassified out of accumulated other comprehensive income into earnings using the specific identification method. Purchases and sales are recorded on a trade date basis.

Investments in entities in which the Company has an ownership interest greater than 50% and exercises control over the entity are consolidated in the Consolidated Financial Statements. Investments in entities in which the Company has an ownership interest between 20% and 50% and exercises significant influence are accounted for using the equity method. The Company invests from time to time in ventures in which its ownership interest is less than 20% and over which it does not exercise significant influence. Such investments are accounted for under the cost method. The fair values for investments not traded on a quoted exchange are estimated based upon the historical performance of the ventures, the ventures’ forecasted financial performance and management’s evaluation of the ventures’ viability and business models. To the extent the book value of an investment exceeds its assessed fair value, the Company will record an appropriate impairment charge. Thus, the carrying value of the Company’s investments approximates fair value.

Accounts Receivable

The Company records accounts receivable when revenue is recognized. We record an allowance for doubtful accounts, reducing our receivables balance to an amount we estimate is collectible from our customers. Estimates used in determining the allowance for doubtful accounts are based on historical collection experience, current trends, aging of accounts receivable, and periodic credit evaluations of our customers’ financial condition. We write off accounts receivable when it becomes apparent, based upon age or customer circumstances, that such amounts will not be collected. Generally, the Company does not require collateral for its accounts receivable.

Inventories

Live chicken inventories are stated at the lower of cost or market and breeder hens at the lower of cost, less accumulated amortization, or market. The costs associated with breeder hens are accumulated up to the production stage and amortized over their productive lives using the unit-of-production method. Finished poultry products, feed, eggs and other inventories are stated at the lower of cost (average) or market.

We record valuation adjustments for our inventory and for estimated obsolescence at or equal to the difference between the cost of inventory and the estimated market value based upon known conditions affecting inventory, including significantly aged products, discontinued product lines, or damaged or obsolete products. We allocate meat costs between our various finished chicken products based on a by-product costing technique that reduces the cost of the whole bird by estimated yields and amounts to be recovered for certain by-product parts. This primarily includes leg quarters, wings, tenders and offal, which are carried in inventory at the estimated recovery amounts, with the remaining amount being reflected as our breast meat cost.

Generally, the Company performs an evaluation of whether any lower of cost or market adjustments are required at the country level based on a number of factors, including: (i) pools of related inventory, (ii) product continuation or discontinuation, (iii) estimated market selling prices and (iv) expected distribution channels. If actual market conditions or other factors are less favorable than those projected by management, additional inventory adjustments may be required.

Property, Plant and Equipment

Property, plant and equipment are stated at cost, and repair and maintenance costs are expensed as incurred. Depreciation is computed using the straight-line method over the estimated useful lives of these assets. Estimated useful lives for building, machinery and equipment are five to 33 years and for automobiles and trucks are three to ten years. The charge to income resulting from amortization of assets recorded under capital leases is included with depreciation expense.

The Company records impairment charges on long-lived assets held for use when events and circumstances indicate that the assets may be impaired and the undiscounted cash flows estimated to be generated by those assets are less than the carrying amount of those assets. When the above is true, the impairment charge is determined based upon the amount the net book value of the assets exceeds their fair market value. In making these determinations, the Company utilizes certain assumptions, including, but not limited to: (i) future cash flows estimated to be generated by these assets, which are based on additional assumptions such as asset utilization, remaining length of service and estimated salvage values, (ii) estimated fair market value of the assets and (iii) determinations with respect to the lowest level of cash flows relevant to the respective impairment test, generally groupings of related operational facilities.

Given the interdependency of the Company’s individual facilities during the production process, which operate as a vertically integrated network, and the fact that the Company does not price the transfers of inventory between its vertically integrated facilities at market prices, it evaluates impairment of assets held for use at the country level (i.e., the U.S. and Mexico). Management believes this is the lowest level of identifiable cash flows for its assets that are held for use in production activities. At the present time, the Company’s forecasts indicate that it can recover the carrying value of its assets held for use based on the projected undiscounted cash flows of the operations. A key assumption in management’s forecast is that the Company’s sales volumes will return to historical margins as supply and demand between commodities and chicken and other animal-based proteins become more balanced. However, the exact timing of the return to historical margins is not certain, and if the return to historical margins is delayed, impairment charges could become necessary in the future.

The Company records impairment charges on long-lived assets held for sale when the carrying amount of those assets exceeds their fair value less appropriate selling costs. Fair value is based on amounts documented in sales contracts or letters of intent accepted by the Company, amounts included in counteroffers initiated by the Company, or, in the absence of current contract negotiations, amounts determined using a sales comparison approach for real property and amounts determined using a cost approach for personal property. Under the sales comparison approach, sales and asking prices of reasonably comparable properties are considered to develop a range of unit prices within which the current real estate market is operating. Under the cost approach, a current cost to replace the asset new is calculated and then the estimated replacement cost is reduced to reflect the applicable decline in value resulting from physical deterioration, functional obsolescence and economic obsolescence. Appropriate selling costs includes reasonable broker’s commissions, costs to produce title documents, filing fees, legal expenses and the like. We estimate appropriate closing costs as 4% to 6% of asset fair value. This range of rates is considered reasonable for our assets held for sale based on historical experience.

Identified Intangible Assets

Our identified intangible assets consist of assets subject to amortization such as trade names, customer relationships and non-compete agreements. We calculate amortization of those assets that are subject to amortization on a straight-line basis over the estimated useful lives of the related assets. The useful lives range from three to 15 years for trade names and non-compete agreements and 13 years for customer relationships.

We review intangible assets subject to amortization for impairment whenever an event or change in circumstances indicates the carrying values of the assets may not be recoverable. We test intangible assets subject to amortization for impairment and estimate their fair values using the same assumptions and techniques we employ on property, plant and equipment.

Litigation and Contingent Liabilities

The Company is subject to lawsuits, investigations and other claims related to employment, environmental, product and other matters. The Company is required to assess the likelihood of any adverse judgments or outcomes, as well as potential ranges of probable losses, to these matters. The Company estimates the amount of reserves required for these contingencies when losses are determined to be probable and after considerable analysis of each individual issue. The Company expenses legal costs related to such loss contingencies as they are incurred. The accrual for environmental remediation liabilities is measured on an undiscounted basis. These reserves may change in the future due to changes in the Company’s assumptions, the effectiveness of strategies, or other factors beyond the Company’s control.

Accrued Self Insurance

Insurance expense for casualty claims and employee-related health care benefits are estimated using historical and current experience and actuarial estimates. Stop-loss coverage is maintained with third-party insurers to limit the Company’s total exposure. Certain categories of claim liabilities are actuarially determined. The assumptions used to arrive at periodic expenses are reviewed regularly by management. However, actual expenses could differ from these estimates and could result in adjustments to be recognized.

Income Taxes

The Company follows the provisions of ASC 740-10-30-27 in the Expenses -Income Taxes topic with regards to members of a group that file a consolidated tax return but issue separate financial statements. The Company files its own U.S. federal tax return but is included in certain state consolidated returns with JBS USA. The income tax expense of the Company is computed using the separate return method. The provision for income taxes has been determined using the asset and liability approach of accounting for income taxes. Under this approach, deferred income taxes reflect the net tax effect of temporary differences between the book and tax bases of recorded assets and liabilities, net operating losses and tax credit carry forwards. The amount of deferred tax on these temporary differences is determined using the tax rates expected to apply to the period when the asset is realized or the liability is settled, as applicable, based on the tax rates and laws in the respective tax jurisdiction enacted as of the balance sheet date.

The Company reviews its deferred tax assets for recoverability and establishes a valuation allowance based on historical taxable income, potential for carry back of tax losses, projected future taxable income, applicable tax strategies, and the expected timing of the reversals of existing temporary differences. A valuation allowance is provided when it is more likely than not that some or all of the deferred tax assets will not be realized. Valuation allowances have been established primarily for net operating loss carry forwards. See “Note 13. Income Taxes” to the Consolidated Financial Statements.

The Company deems its earnings from Mexico as of December 30, 2012 to be permanently reinvested. As such, U.S. deferred income taxes have not been provided on these earnings. If such earnings were not considered indefinitely reinvested, certain deferred foreign and U.S. income taxes would be provided. For activity after 2008, the Company did not permanently reinvest its earnings in Puerto Rico. Therefore, net earnings generated in Puerto Rico have U.S. taxes provided as if the earnings were distributed.

The Company follows the provisions under ASC 740-10-25 that provides a recognition threshold and measurement criteria for the financial statement recognition of a tax benefit taken or expected to be taken in a tax return. Tax benefits are recognized only when it is more likely than not, based on the technical merits, that the benefits will be sustained on examination. Tax benefits that meet the more-likely-than-not recognition threshold are measured using a probability weighting of the largest amount of tax benefit that has greater than 50% likelihood of being realized upon settlement. Whether the more-likely-than-not recognition threshold is met for a particular tax benefit is a matter of judgment based on the individual facts and circumstances evaluated in light of all available evidence as of the balance sheet date. See “Note 13. Income Taxes” to the Consolidated Financial Statements.

Pension and Other Postemployment Benefits

Our pension and other postemployment benefit costs and obligations are dependent on the various actuarial assumptions used in calculating such amounts. These assumptions relate to discount rates, salary growth, long-term return on plan assets and other factors. We base the discount rate assumptions on current investment yields on high-quality corporate long-term bonds. The salary growth assumptions reflect our long-term actual experience and future or near-term outlook. We determine the long-term return on plan assets based on historical portfolio results and management’s expectation of the future economic environment. Actual results that differ from our assumptions are accumulated and, if in excess of the lesser of 10% of the projected benefit obligation or the fair market value of plan assets, amortized over either (i) the estimated average future service period of active plan participants if the plan is active or (ii) the estimated average future life expectancy of all plan participants if the plan is frozen.

Operating Leases

Rent expense for operating leases is recorded on a straight-line basis over the lease term unless the lease contains an escalation clause which is not fixed or determinable. The lease term begins when we have the right to control the use of the leased property, which is typically before rent payments are due under the terms of the lease. If a lease has a fixed or determinable escalation clause, the difference between rent expense and rent paid is recorded as deferred rent and is included in the Consolidated Balance Sheets. Rent for operating leases that do not have an escalation clause or where escalation is based on an inflation index is expensed over the lease term as it is payable.

Risk Management

The Company attempts to mitigate commodity purchase exposures through a program of risk management that includes the use of forward purchase contractual obligations and derivative financial instruments. The Company’s Mexico subsidiaries also attempt to mitigate the foreign currency exposure on certain U.S. dollar-denominated transactions through the use of derivative financial instruments. We recognize all derivative financial instruments in the Consolidated Balance Sheets at fair value. We elected not to designate derivative financial instruments executed to mitigate commodity purchase exposures and foreign currency exposures as hedges of forecasted transactions. Therefore, we recognize changes in the fair value of these derivative financial instruments immediately in earnings. Gains or losses related to the commodity derivative financial instruments are included in the line item Cost of sales in the Consolidated Statements of Operations. Gains or losses related to the foreign currency derivative financial instruments are included in the line item Selling, general and administrative expenses in the Consolidated Statements of Operations.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the U.S. (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. We make significant estimates in regard to receivables collectability; inventory valuation; realization of deferred tax assets; valuation of long-lived assets; valuation of contingent liabilities, liabilities subject to compromise and self insurance liabilities; valuation of pension and other postretirement benefits obligations; and valuation of acquired businesses.

Recently Adopted Accounting Pronouncements

On December 26, 2011, the Company adopted Accounting Standards Update (“ASU”) No. 2011-04, Fair Value Measurement: Amendments to Achieve Common Fair Value Disclosure Requirements in the U.S. GAAP and IFRS. The amendment clarifies the FASB’s intent about the application of existing fair value measurement and disclosure requirements (ASC Topic 820) and improves consistency in wording to ensure that U.S. GAAP and International Financial Reporting Standards (“IFRS”) are described the same way. Other amendments change a particular principle or requirement for measuring fair value or for disclosing information about fair value measurements. The adoption of the ASU did not have a material impact on the Company’s consolidated financial statements.

CHAPTER 11 PROCEEDINGS

12 Months Ended

Dec. 30, 2012

Business Combination, Description [Abstract]

Reorganization Under Chapter 11 Of Us Bankruptcy Code Disclosure [Text Block]

2. CHAPTER 11 PROCEEDINGS

Chapter 11 Bankruptcy Filings and Proceedings

Emergence from Bankruptcy

On December 1, 2008, Pilgrim’s and six of its subsidiaries (the “Debtors”) filed voluntary petitions in the United States Bankruptcy Court for the Northern District of Texas, Fort Worth Division (the “Bankruptcy Court”), seeking reorganization relief under the provisions of Chapter 11 of Title 11 of the United States Code (the “Bankruptcy Code”). We emerged from Chapter 11 bankruptcy proceedings on December 28, 2009 (the “Effective Date”). In connection with our emergence from bankruptcy, our common stock outstanding immediately prior to the emergence was canceled and converted into the right to receive newly-issued shares of common stock of the reorganized Company based on a one-for-one exchange ratio, which constituted 36.0% of the total number of shares of our newly-issued common stock on that date. The remaining shares of our newly-issued common stock, constituting 64.0% of our total issued and outstanding common stock on December 28, 2009, were purchased for $800.0 million by JBS USA Holdings, Inc. (“JBS USA”), a wholly-owned indirect subsidiary of JBS S.A., a Brazil-based meat producer. As the result of subsequent purchases, JBS USA owned 75.5% of our total issued and outstanding common stock as of December 30, 2012.

Financial Reporting Considerations

The Company’s emergence from bankruptcy did not qualify for fresh start accounting because the reorganization value determined for the Company upon emergence exceeded post-petition liabilities and allowed claims. The acquisition of a controlling interest in the Company by JBS USA did not qualify for push-down accounting as JBS USA only purchased 64.0% of the common stock of the reorganized Company on December 28, 2009.

We incurred no reorganization items in 2012 or 2011. We incurred the following reorganization costs in 2010 (in thousands):

Professional fees directly related to reorganization^(a)	$	2,785
Finance costs related to various credit facilities^(b)		13,654
Other costs^(c)		2,102
Reorganization items, net	$	18,541

(a)		Professional fees directly related to the reorganization included post-petition fees and fee reductions associated with advisors to the debtors, the statutory committee of unsecured creditors and certain secured creditors.
(b)		Finance costs related to various credit facilities included expenses related to the elimination of unamortized loan costs associated with credit facilities and notes payable extinguished on December 28, 2009 and the recognition in earnings of a previously unrealized gain on a derivative instrument designated as a cash flow hedge associated with a note payable extinguished on December 28, 2009.
(c)		Other expenses includes (i) severance, grower pay, live flock impairment, inventory disposal costs, equipment relocation costs and other shutdown costs related to the closed processing facilities in Douglas, Georgia; El Dorado, Arkansas; Farmerville, Louisiana; Franconia, Pennsylvania; Dalton, Georgia; Athens, Georgia; and Athens, Alabama, (ii) severance costs related to the closed distribution center in Houston, Texas, the February 2009 Operations management reduction-in-force (“RIF”) action, the April 2009 non-production employee RIF action, and reduced or consolidated production at various facilities throughout the U.S., (iii) asset impairment costs related to the closed processing facility in Dalton, Georgia and (iv) fees associated with the termination of a September 2008 receivables purchase agreement on December 3, 2008.

We did not receive cash from reorganization activities in 2012 or 2011. Net cash received from reorganization activities in 2010 totaled $0.3 million from the sale of maintenance inventory parts. These cash flows are included in the section Cash flows from investing activities on the Consolidated Statement of Cash Flows.

We did not pay cash for reorganization activities in 2012 or 2011. Net cash paid for reorganization items in 2010 totaled $30.7 million. This represented payment of incentive compensation totaling $13.0 million that was contingent upon confirmation by the Bankruptcy Court of a plan of reorganization that satisfied the requirements of the Bankruptcy Code, professional fees directly related to the reorganization totaling $15.7 million, severance payments of $1.5 million and payment of facility closure costs totaling $0.5 million.

The Company did not record activity through the accrued reorganization cost accounts during 2012 or 2011. The following table sets forth activity that was recorded through the Company’s accrued reorganization cost accounts during 2010:

	Accrued Other			Accrued
	Costs			Severance			Total
	(In thousands)
December 27, 2009	$	1,903		$	745		$	2,648
Accrual provisions^(a)		2,118			849			2,967
Payment /Disposal		(2,649	)		(1,538	)		(4,187	)
Adjustments^(a)		(1,372	)		(56	)		(1,428	)
December 26, 2010	$	—		$	—		$	—

(a)

Accrual provisions and adjustments recognized in 2010 were primarily classified as reorganization items.

The Company has resolved a substantial majority of the claims against it through settlement or by Bankruptcy Court order resulting in benefits of $8.8 million that were reflected in Miscellaneous, net in the Consolidated Statement of Operations for 2010. Unpaid amounts totaling $0.8 million related to unresolved claims were classified in Accrued expenses and other current liabilities on the Consolidated Balance Sheet at December 25, 2011. At December 30, 2012, there were no unpaid amounts related to unresolved claims recognized in the Consolidated Balance Sheet except for those related to several pre-petition lawsuits discussed below. During 2012 and 2011, the Company paid creditors approximately $0.7 million and $0.7 million, respectively, to settle allowed claim amounts and interest accrued on those claim amounts. During 2010, the Company paid creditors, excluding creditors under the credit facilities and notes payable extinguished on December 28, 2010, for allowed claim amounts with interest totaling approximately $101.1 million.

The Company is the named defendant in several pre-petition lawsuits that, as of December 30, 2012, have not been resolved. See “Note 17. Commitments and Contingencies” to the Consolidated Financial Statements for additional information.

See “Note 2. Chapter 11 Proceedings” to the Consolidated Financial Statements included in the Annual Report on Form 10-K for the year ended December 25, 2011 for additional information.

EXIT OR DISPOSAL ACTIVITIES

12 Months Ended

Dec. 30, 2012

Gain (Loss) On Disposition Of Assets [Abstract]

Restructuring and Related Activities Disclosure [Text Block]

3. EXIT OR DISPOSAL ACTIVITIES

From time to time, the Company will incur costs to implement exit or disposal efforts for specific operations. These exit or disposal plans, each of which is approved by the Company’s Board of Directors, focus on various aspects of operations, including closing and consolidating certain processing facilities, rationalizing headcount and aligning operations in the most strategic and cost-efficient structure. Specific exit or disposal efforts that were ongoing during 2012, 2011 and 2010 included the following:

			JBS USA
	Facility Closures^(a)		Integration^(b)		Total
	(In thousands, except positions eliminated)
Earliest implementation date	October 2008		January 2010
Latest expected completion date	September 2014		September 2012
Positions eliminated		2,410		480		2,890
Costs incurred and expected to be incurred:
Employee-related costs	$	2,492	$	32,311	$	34,803
Asset impairment costs		21,842		38,048		59,890
Inventory valuation costs		344		—		344
Other exit or disposal costs		15,248		11,336		26,584
Total exit or disposal costs	$	39,926	$	81,695	$	121,621
Costs incurred since earliest implementation date:
Employee-related costs	$	2,492	$	32,311	$	34,803
Asset impairment costs		21,842		38,048		59,890
Inventory valuation costs		344		—		344
Other exit or disposal costs		12,222		11,336		23,558
Total exit or disposal costs	$	36,900	$	81,695	$	118,595

	2012							2011						2010
	Facility		JBS USA					Facility		JBS USA				Facility		JBS USA
	Closures		Integration					Closures		Integration				Closures		Integration
	(a)		(b)			Total		(a)		(b)		Total		(a)		(b)		Total
	(In thousands)
Employee-related
costs	$	65	$	—		$	65	$	647	$	405	$	1,052	$	—	$	31,227	$	31,227
Asset impairment
costs		3,868		(1,098	)		2,770		9,203		13,693		22,896		1,030		25,453		26,483
Inventory
valuation costs		151		—			151		—		—		—		—		—		—
Other exit or
disposal costs		3,685		1,994			5,679		5,249		—		5,249		2,118		10,512		12,630
Total exit or
disposal costs	$	7,769	$	896		$	8,665	$	15,099	$	14,098	$	29,197	$	3,148	$	67,192	$	70,340

(a)		Significant facilities closed included one processing plant in 2008, two processing plants in 2009, two processing plants in the transition period and one processing plant in 2011. The transition period began September 27, 2009 and ended December 27, 2009 and resulted from the Company’s change in its fiscal year end from the Saturday nearest September 30 each year to the last Sunday in December of each year.
(b)		Company management implemented certain activities to integrate the administrative functions of the Company into those of JBS USA. These included the closures of administrative offices in Georgia and Texas.

Accrued severance costs are included in Accrued expenses and other current liabilities and accrued inventory charges are included in Inventories on the accompanying Consolidated Balance Sheets. The following table sets forth activity that was recorded through the Company’s accrued exit or disposal cost accounts during 2012 and 2011:

							Accrued
	Accrued Lease			Accrued			Other Exit or			Inventory
	Obligation			Severance			Disposal Costs			Reserves			Total
	(In thousands)
December 27, 2009		20			516			3,614			—			4,150
Accruals		—			31,116			9,869			—			40,985
Payment/Disposal		—			(27,086	)		(2,611	)		—			(29,697	)
Adjustments		(20	)		(396	)		(10,872	)		793			(10,495	)
December 26, 2010		—			4,150			—			793			4,943
Accruals		—			2,375			—			—			2,375
Payment/Disposal		—			(5,111	)		—			—			(5,111	)
Adjustments		—			(1,324	)		—			—			(1,324	)
December 25, 2011		—			90			—			793			883
Accruals		—			65			—			151			216
Payment/Disposal		—			(155	)		—			(136	)		(291	)
December 30, 2012	$	—		$	—		$	—		$	808		$	808

Exit or disposal costs were included on the following lines in the accompanying Consolidated Statements of Operations:

	2012		2011		2010
	(In thousands)
Cost of sales	$	216	$	—	$	—
Operational restructuring charges		—		1,958		4,318
Selling, general and administrative expense		—		328		—
Administrative restructuring charges		8,449		26,911		66,022
Total exit or disposal costs	$	8,665	$	29,197	$	70,340

Certain exit and disposal costs were classified as either Operational restructuring charges, net or Administrative restructuring charges, net on the accompanying Consolidated Statements of Operations because management believed these costs were not directly related to the Company’s ongoing operations. Components of operational restructuring charges and administrative restructuring charges are summarized below:

	2012		2011		2010
	(In thousands)
Operational restructuring charges:
Relocation charges expensed as incurred	$	—	$	—	$	3,288
Asset impairments (See “Note 10. Property, Plant and Equipment”)		—		1,958		1,030
Loss on egg sales and flock depletion expensed as incurred		—		—		—
Total	$	—	$	1,958	$	4,318
Administrative restructuring charges:
Severance charges	$	—	$	724	$	31,227
Relocation charges expensed as incurred		—		—		7,224
Asset impairments (See “Note 10. Property, Plant and Equipment”)		2,770		20,938		25,453
Loss on scrapped inventory expensed as incurred		—		—		2,118
Loss on egg sales and flock depletion expensed as incurred		509		2,390		—
Other restructuring costs		5,170		2,859		—
Total	$	8,449	$	26,911	$	66,022

We continue to review and evaluate various restructuring and other alternatives to streamline our operations, improve efficiencies and reduce costs. Such initiatives may include selling assets, consolidating operations and functions and voluntary and involuntary employee separation programs. Any such actions may require us to obtain the pre-approval of our lenders under our credit facilities. In addition, such actions will subject the Company to additional short-term costs, which may include asset impairment charges, lease commitment costs, employee retention and severance costs and other costs. Certain of these activities may have a disproportionate impact on our income relative to the cost savings in a particular period.

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

+ References + Details

FAIR VALUE MEASUREMENT

12 Months Ended

Dec. 30, 2012

Fair Value, Assets and Liabilities Measured On Recurring Basis [Abstract]

Fair Value Disclosures [Text Block]

4. FAIR VALUE MEASUREMENT

The asset (liability) amounts recorded in the Consolidated Balance Sheet (carrying amounts) and the estimated fair values of financial instruments consisted of the following:

	2012						2011
	Carrying			Fair			Carrying			Fair			Note
	Amount			Value			Amount			Value			Reference
	(In thousands)
Short-term investments in available-
for-sale securities	$	—		$	—		$	157		$	157		7
Commodity derivative assets^(a):													8
Futures		1,821			1,821			2,870			2,870
Long-term investments in available-
for-sale securities		—			—			497			497		7
Commodity derivative liabilities^(b):													8
Futures		(1,530	)		(1,530	)		(2,120	)		(2,120	)
Options		—			—			(603	)		(603	)
Long-term debt and other borrowing
arrangements^(c)		(1,164,756	)		(1,208,730	)		(1,423,612	)		(1,421,517	)	12
Note payable to JBS USA Holdings		—			—			(50,000	)		(50,077	)	12, 16

(a)		Commodity derivative assets are included in Prepaid expenses and other current assets on the Consolidated Balance Sheet.
(b)		Commodity derivative liabilities are included in Accrued expenses and other current liabilities on the Consolidated Balance Sheet.
(c)		The fair values of the Company’s long-term debt and other borrowing arrangements were estimated by calculating the net present value of future payments for each debt obligation or borrowing by: (i) using a risk-free rate applicable for an instrument with a life similar to the remaining life of each debt obligation or borrowing plus the current estimated credit risk spread for the Company or (ii) using the quoted market price at December 30, 2012 or December 25, 2011, as applicable.

The carrying amounts of our cash and cash equivalents, derivative trading accounts’ margin cash, restricted cash and cash equivalents, accounts receivable, accounts payable and certain other liabilities approximate their fair values due to their relatively short maturities. The Company adjusts its investments, commodity derivative assets and commodity derivative liabilities to fair value based on quoted market prices in active markets for identical instruments, quoted market prices in active markets for similar instruments with inputs that are observable for the subject instrument, or unobservable inputs such as discounted cash flow models or valuations.

The Company follows guidance under ASC Topic 820, Fair Value Measurements and Disclosures, which establishes a framework for measuring fair value and requires enhanced disclosures about fair value measurements. The guidance under ASC Topic 820 clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. ASC Topic 820 also requires disclosure about how fair value was determined for assets and liabilities and established a hierarchy for which these assets and liabilities must be grouped based on significant levels of inputs as follows:

Level 1		Unadjusted quoted prices in active markets for identical assets or liabilities;

Level 2		Quoted prices in active markets for similar assets and liabilities and inputs that are observable for the asset or liability; or

Level 3		Unobservable inputs, such as discounted cash flow models or valuations.

The determination of where assets and liabilities fall within this hierarchy is based upon the lowest level of input that is significant to the fair value measurement.

As of December 30, 2012, the Company held certain items that were required to be measured at fair value on a recurring basis. These included cash and cash equivalents, derivative assets and liabilities, short-term investments in available-for-sale securities and long-term investments in available-for-sale securities. Cash equivalents consist of short-term, highly liquid, income-producing investments such as money market funds and other funds that have maturities of 90 days or less. Derivative assets and liabilities consist of long and short positions on both exchange-traded commodity futures and commodity options as well as margin cash on account with the Company’s derivatives brokers. Short-term investments in available-for-sale securities consist of short-term, highly liquid, income-producing investments such as municipal debt securities that have maturities of greater than 90 days but less than one year. Long-term investments in available-for-sale securities consist of income-producing investments such as municipal debt securities, corporate debt securities, equity securities and fund-of-funds units that have maturities of greater than one year.

The following items are measured at fair value on a recurring basis at December 30, 2012:

	Level 1		Level 2	Level 3	Total
	(In thousands)
Commodity derivative assets:
Futures	1,821		—	—	1,821
Commodity derivative liabilities:
Futures	(1,530	)	—	—	(1,530	)

The following items are measured at fair value on a recurring basis at December 25, 2011:

	Level 1			Level 2			Level 3		Total
	(In thousands)
Short-term investments in available-for-sale securities	$	—		$	157		$	—	$	157
Commodity derivative assets:
Futures		2,870			—			—		2,870
Long-term investments in available-for-sale securities		—			438			59		497
Commodity derivative liabilities:
Futures		(2,120	)		—			—		(2,120	)
Options		—			(603	)		—		(603	)

Financial assets and liabilities classified in Level 1 at December 30, 2012 and December 25, 2011 include commodity futures derivative instruments traded in active markets. The valuation of these instruments is determined using a market approach, taking into account current interest rates, creditworthiness, and liquidity risks in relation to current market conditions, and is based upon unadjusted quoted prices for identical assets in active markets. The valuation of assets and liabilities in Level 2 is determined using a market approach based upon quoted prices for similar assets and liabilities in active markets or other inputs that are observable for substantially the full term of the financial instrument. Level 2 securities primarily include fixed income securities and commodity option derivative instruments. The valuation of assets in Level 3 is determined using an income approach based on unobservable inputs such as discounted cash flow models or valuations.

The following table presents activity for each reporting period related to the Company’s investment in a fund-of-funds asset that was measured at fair value on a recurring basis using Level 3 inputs:

	2012			2011			2010
	(In thousands)
Balance at beginning of year	$	59		$	1,190		$	1,116
Included in other comprehensive income		—			(19	)		74
Sale of securities		(59	)		(1,112	)		—
Balance at end of year	$	—		$	59		$	1,190

In addition to assets and liabilities that are recorded at fair value on a recurring basis, the Company records certain assets and liabilities at fair value on a nonrecurring basis. Generally, assets are recorded at fair value on a nonrecurring basis as a result of impairment charges when required by U.S. GAAP. During 2012, certain long-lived assets with an aggregate carrying amount of $29.9 million were written down to an aggregate fair value of $27.1 million, resulting in a loss of $2.8 million recorded in earnings. These assets are classified as Level 2 assets because their fair value can be corroborated based on observable market data.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

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-Name Accounting Standards Codification
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-SubTopic 10
-Section 50
-Paragraph 2
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-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15B
-Subparagraph a, b
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-Paragraph 44A, 44B
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 3, 10, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

TRADE ACCOUNTS AND OTHER RECEIVABLES

12 Months Ended

Dec. 30, 2012

Accounts Receivable, Net [Abstract]

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

5. TRADE ACCOUNTS AND OTHER RECEIVABLES

Trade accounts and other receivables, less allowance for doubtful accounts, consisted of the following:

	December 30, 2012			December 25, 2011
	(In thousands)
Trade accounts receivable	$	381,747		$	337,411
Account receivable from JBS USA, LLC		1,514			21,198
Receivables from officers and employees		48			9
Other receivables		6,892			16,965
Receivables, gross		390,201			375,583
Allowance for doubtful accounts		(3,757	)		(5,163	)
Receivables, net	$	386,444		$	370,420

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Publisher AICPA
-Name Statement of Position (SOP)
-Number 01-6
-Paragraph 13
-Subparagraph d
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-Name Regulation S-X (SX)
-Number 210
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-Paragraph 3, 4
-Article 5

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-Article 9

Reference 9: http://www.xbrl.org/2003/role/presentationRef
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-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph k
-Article 4

+ Details

INVENTORIES

12 Months Ended

Dec. 30, 2012

Inventory, Net [Abstract]

Inventory Disclosure [Text Block]

6. INVENTORIES

Inventories consisted of the following:

	December 30, 2012		December 25, 2011
	(In thousands)
Live chicken and hens	$	405,335	$	363,590
Feed, eggs and other		307,500		238,449
Finished chicken products		237,159		273,363
Total chicken inventories		949,994		875,402
Commercial feed, table eggs and other		302		3,692
Total inventories	$	950,296	$	879,094

INVESTMENTS IN SECURITIES

12 Months Ended

Dec. 30, 2012

Investments, Debt and Equity Securities [Abstract]

Investments In Debt and Marketable Equity Securities (And Certain Trading Assets) Disclosure [Text Block]

7. INVESTMENTS IN SECURITIES

We recognize investments in available-for-sale securities as cash equivalents, current investments or long-term investments depending upon each security's length to maturity. Additionally, those securities identified by management at the time of purchase for funding operations in less than one year are classified as current.

The following table summarizes our investments in available-for-sale securities:

	December 30, 2012				December 25, 2011
	Amortized		Fair		Amortized		Fair
	Cost		Value		Cost		Value
	(In thousands)
Current investments:
Fixed income securities	$	—	$	—	$	152	$	157
Long-term investments:
Fixed income securities		—		—		367		438
Other		—		—		59		59

The Company and certain retirement plans that it sponsors invest in a variety of financial instruments. Certain postretirement funds in which the Company participates hold significant amounts of mortgage-backed securities. However, none of the mortgages collateralizing these securities are considered subprime.

At December 25, 2011, certain investments were held in trust as compensating balance arrangements for our insurance liability and were classified as long-term based on a maturity date greater than one year from the balance sheet date and management’s intention not to use such assets in the next year.

- Definition

The entire disclosure for investments in certain debt and equity securities.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 3, 19, 20, 21, 22, 137
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

DERIVATIVE FINANCIAL INSTRUMENTS

12 Months Ended

Dec. 30, 2012

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments and Hedging Activities Disclosure [Text Block]

8. DERIVATIVE FINANCIAL INSTRUMENTS

The Company utilizes various raw materials in its operations, including corn, soybean meal, soybean oil and energy, such as natural gas, electricity and diesel fuel, which are all considered commodities. The Company considers these raw materials generally available from a number of different sources and believes it can obtain them to meet its requirements. These commodities are subject to price fluctuations and related price risk due to factors beyond our control, such as economic and political conditions, supply and demand, weather, governmental regulation and other circumstances. Generally, the Company purchases derivative financial instruments, specifically exchange-traded futures and options, in an attempt to mitigate price risk related to its anticipated consumption of commodity inputs for the next 12 months. The Company may purchase longer-term derivative financial instruments on particular commodities if deemed appropriate. The Company’s Mexico subsidiaries will sometimes purchase foreign currency derivative financial instruments to mitigate foreign currency transaction exposure on U.S. dollar-denominated purchases. The fair value of derivative assets is included in the line item Prepaid expenses and other current assets on the Consolidated Balance Sheets while the fair value of derivative liabilities is included in the line item Accrued expenses and other current liabilities on the same statements. Our counterparties require that we post cash collateral for changes in the net fair value of the derivative contracts.

We have not designated the derivative financial instruments that we have purchased to mitigate commodity purchase or foreign currency transaction exposures as cash flow hedges. Therefore, we recognize changes in the fair value of these derivative financial instruments immediately in earnings. Gains or losses related to these derivative financial instruments are included in either the line item Cost of sales or the line item Selling, general and administrative expenses in the Consolidated Statements of Operations based upon the business purpose of the associated exposure. The Company recognized $8.3 million, $63.8 million and $69.2 million in net gains related to changes in the fair value of its derivative financial instruments during 2012, 2011 and 2010, respectively.

Information regarding the Company’s outstanding derivative instruments and cash collateral posted with (owed to) brokers is included in the following table:

	December 30,			December 25,
	2012			2011
	(Fair values in thousands)
Fair values:
Commodity derivative assets	$	1,821		$	2,870
Commodity derivative liabilities		(1,530	)		(2,723	)
Cash collateral posted with (owed to) brokers		(166	)		3,271
Derivatives Coverage^(a):
Corn		—			N/A
Soybean meal		—			N/A
Period through which stated percent of needs are covered:
Corn		December 2013			N/A
Soybean meal		December 2013			N/A
Written put options outstanding^(b):
Fair value	$	—		$	(603	)
Number of contracts:
Corn		—			500
Expiration dates		N/A			March 2012
Short positions on outstanding futures derivative instruments^(b):
Fair value	$	1,464		$	495
Number of contracts:
Corn		584			2,531
Soybean meal		269			96

(a)		Derivatives coverage is the percent of anticipated corn and soybean meal needs covered by outstanding derivative instruments through a specified date. At December 25, 2011, the Company held short derivative positions that exceeded open long derivative positions for both corn and soybean meal. Short derivative positions are held to offset long forward cash purchases.
(b)		A written put option is an option that the Company has sold that grants the holder the right, but not the obligation, to sell the underlying asset at a certain price for a specified period of time. When the Company takes a short position on a futures derivative instrument, it agrees to sell the underlying asset in the future at a price established on the contract date. The Company writes put options and takes short positions on futures derivative instruments to minimize the impact of feed ingredients price volatility on its operating results.

- Definition

The entire disclosure for the entity's entire derivative instruments and hedging activities. Describes an entity's risk management strategies, derivatives in hedging activities and non-hedging derivative instruments, the assets, obligations, liabilities, revenues and expenses arising therefrom, and the amounts of and methodologies and assumptions used in determining the amounts of such items.

+ References

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+ Details

IDENTIFIED INTANGIBLE ASSETS

12 Months Ended

Dec. 30, 2012

Identified Intangible Assets [Abstract]

Intangible Assets Disclosure [Text Block]

9. IDENTIFIED INTANGIBLE ASSETS

Identified intangible assets consisted of the following:

	Useful Life			Accumulated			Carrying
	(Years)	Original Cost		Amortization			Amount
	(In thousands)
December 25, 2011:
Trade names	3–15	$	40,143	$	(27,445	)	$	12,698
Customer relationships	13		51,000		(19,615	)		31,385
Non-compete agreements	3		300		(300	)		—
Total intangible assets			91,443		(47,360	)		44,083
December 30, 2012:
Trade names	3–15		40,143		(29,263	)		10,880
Customer relationships	13		51,000		(23,614	)		27,386
Non-compete agreements	3		300		(300	)		—
Total intangible assets		$	91,443	$	(53,177	)	$	38,266

We recognized amortization expense related to identified intangible assets of $5.8 million in 2012, $5.7 million in 2011 and $5.7 million in 2010.

We expect to recognize amortization expense associated with identified intangible assets of $5.7 million in each year from 2013 through 2016 and $5.8 million in 2017.

PROPERTY, PLANT AND EQUIPMENT

12 Months Ended

Dec. 30, 2012

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

10. PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment (“PP&E”), net consisted of the following:

	December 30, 2012			December 25, 2011
	(In thousands)
Land	$	63,788		$	65,413
Buildings		1,081,059			1,077,789
Machinery and equipment		1,498,280			1,492,251
Autos and trucks		58,526			58,518
Construction-in-progress		47,927			36,094
Property, plant and equipment, gross		2,749,580			2,730,065
Accumulated depreciation		(1,559,659	)		(1,488,313	)
Property, plant and equipment, net	$	1,189,921		$	1,241,752

The Company recognized depreciation expense of $131.5 million, $192.6 million and $209.4 million during 2012, 2011 and 2010, respectively.

During 2012, the Company sold certain PP&E for cash of $29.4 million and recognized a loss of $5.3 million. PP&E sold in 2012 included a commercial egg operation in Texas, a vacant office building in Texas, an idled processing plant and broiler farm in Georgia, an idled feed mill in Arkansas, idled hatcheries in Alabama, Arkansas and Georgia, an idled distribution center in Louisiana, various broiler and breeder farms in Texas, both developed and undeveloped land in Texas and miscellaneous processing equipment. During 2011, the Company sold certain PP&E for cash of $29.0 million and recognized a gain of $4.3 million. PP&E sold in 2011 included a processing plant in North Carolina, a rendering plant in Georgia, an egg production facility in Texas, a feed mill in Georgia, a hatchery in Alabama, various broiler, breeder and pullet farms in Texas, an empty office building in West Virginia, rental properties in Texas, developed and undeveloped real estate in Texas and miscellaneous processing equipment.

As part of the exit or disposal activities discussed in “Note 3. Exit or Disposal Activities,” the Company closed or idled (i) processing facilities in Alabama, Georgia, Arkansas and Texas, (ii) a feed mill in North Carolina and Arkansas, (iii) hatcheries in Alabama, Texas, Arkansas and North Carolina, (iv) various broiler farms in Texas and (v) a vehicle maintenance center in Arkansas. Neither the Board of Directors nor JBS USA has determined if it would be in the best interest of the Company to divest any of these idled assets. Management is therefore not certain that it can or will divest any of these assets within one year, is not actively marketing these assets and, accordingly, has not classified them as assets held for sale. The Company continues to depreciate these assets. At December 30, 2012, the carrying amount of these idled assets was $60.4 million based on depreciable value of $152.7 million and accumulated depreciation of $92.3 million.

Management has committed to the sale of certain properties and related assets, including, but not limited to (i) processing plants in Louisiana and Pennsylvania, (ii) an administrative office building in Georgia, (iii) a warehouse in Texas and (iv) a vehicle maintenance center in Texas, as such assets no longer fit into the operating plans of the Company. The Company is actively marketing these properties and related assets for immediate sale and believes a sale of each property can be consummated within the next 12 months. At December 30, 2012, the Company reported assets held for sale totaling $27.0 million in Assets held for sale on its Consolidated Balance Sheets. In 2012, the Company recognized administrative restructuring charges totaling $2.8 million to impair the carrying amounts of certain assets held for sale to fair value.

The Company tested the recoverability of its long-lived assets held for use during the thirteen weeks ended December 30, 2012 by comparing the book value of its invested capital, exclusive of assets held for sale, with the undiscounted cash flows expected to result from the use and eventual disposition of its long-lived assets held for use. The Company determined that the carrying amount of its long-lived assets held for use is recoverable over the remaining life of the primary asset in the group, and the long-lived assets for use pass the Step 1 recoverability test of ASC 360-10-35, Impairment or Disposal of Long-Lived Assets.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

+ References + Details

CURRENT LIABILITIES

12 Months Ended

Dec. 30, 2012

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

11. CURRENT LIABILITIES

Current liabilities, other than income taxes and current maturities of long-term debt, consisted of the following components:

	December 30, 2012		December 25, 2011
	(In thousands)
Accounts payable:
Trade accounts	$	252,644	$	294,662
Book overdrafts		58,066		32,958
Other payables		1,655		1,244
Total accounts payable		312,365		328,864
Accounts payable to JBS USA, LLC		13,436		11,653
Accrued expenses and other current liabilities:
Compensation and benefits		77,376		72,328
Interest and debt-related fees		10,740		13,809
Insurance and self-insured claims		108,806		102,256
Commodity derivative liabilities:
Futures		1,530		2,120
Options		—		603
Other accrued expenses		85,088		89,855
Pre-petition obligations		—		826
Total accrued expenses and other current liabilities		283,540		281,797
	$	609,341	$	622,314

LONG-TERM DEBT AND OTHER BORROWING ARRANGEMENTS

12 Months Ended

Dec. 30, 2012

Long-Term Debt, Other Disclosures [Abstract]

Long-Term Debt [Text Block]

12. LONG-TERM DEBT AND OTHER BORROWING ARRANGEMENTS

Long-term debt consisted of the following components:

	Maturity	December 30, 2012			December 25, 2011
		(In thousands)
Senior notes, at 7 ⅞%, net of unaccreted discount	2018	$	497,301		$	496,846
The U.S. Credit Facility Term B-1 note payable at
4.8125%	2014		275,443			275,443
The U.S. Credit Facility Term B-2 note payable at
9.00%	2014		283,647			299,145
The U.S. Credit Facility with one revolving note payable on
which the Company had funds borrowed at 4.32% and
6.25%	2014		103,600			347,300
Mexico Credit Facility (defined below) with notes payable at TIIE Rate
plus 2.25% or Equilibrium Interbank Interest Rate plus 4.5%	2014		—			—
Subordinated Loan Agreement (defined below) with one
term note payable at 9.845%	2015		—			50,000
Other	Various		4,765			4,878
Long-term debt			1,164,756			1,473,612
Less: Current maturities of long-term debt			(15,886	)		(15,611	)
Long-term debt, less current maturities		$	1,148,870		$	1,458,001

Senior and Subordinated Notes

At December 30, 2012, the Company had an aggregate principal balance of $500.0 million of 7 ⅞% senior notes due 2018 (the “2018 Notes”) outstanding that are registered under the Securities Act of 1933. The 2018 Notes are unsecured obligations of the Company and are guaranteed by one of the Company’s subsidiaries. Interest is payable on December 15 and June 15 of each year, commencing on June 15, 2011. The indenture governing the 2018 Notes contains various covenants that may adversely affect our ability, among other things, to incur additional indebtedness, incur liens, pay dividends or make certain restricted payments, consummate certain asset sales, enter into certain transactions with JBS USA and our other affiliates, merge, consolidate and/or sell or dispose of all or substantially all of our assets. Additionally, we have an aggregate principal balance of $3.9 million of 7 ⅝% senior unsecured notes, 8 ⅜% senior subordinated unsecured notes and 9 ¼% senior unsecured notes outstanding at December 30, 2012.

JBS Subordinated Loan Agreement

On June 23, 2011, the Company entered into a Subordinated Loan Agreement with JBS USA (the “Subordinated Loan Agreement”), which provided an aggregate commitment of $100.0 million. On June 23, 2011, JBS USA made a term loan to the Company in the principal amount of $50.0 million. Pursuant to the terms of the Subordinated Loan Agreement, we also agreed to reimburse JBS USA up to $56.5 million for draws upon any letters of credit issued for JBS USA’s account that support certain obligations of the Company or its subsidiaries. On December 16, 2011, the Company and JBS USA executed an amendment to the Subordinated Loan Agreement that, among other things, provided that if the Company consummated a stock rights offering (the “Rights Offering”) that allowed stockholders of record as of January 17, 2012 to purchase an aggregate 44,444,444 shares of the Company’s common stock on or before March 24, 2012, the loan commitment under the Subordinated Loan Agreement would be terminated. The Company consummated the Rights Offering on February 29, 2012. Further, under the U.S. Credit Facility (as defined below), following the consummation of the Rights Offering, (i) the Company, at its option, was permitted to prepay the outstanding $50.0 million term loan under the Subordinated Loan Agreement and (ii) the existing commitment of JBS USA to make an additional $50.0 million term loan to the Company under the Subordinated Loan Agreement would be terminated. On March 7, 2012, the Company repaid the outstanding $50.0 million term loan under the Subordinated Loan Agreement, plus accrued interest, with proceeds received from the Rights Offering and the remaining commitment of JBS USA to make loans under the Subordinated Loan Agreement was terminated.

JBS USA agreed to arrange for letters of credit to be issued on its account in the amount of $56.5 million to an insurance company serving the Company in order to allow that insurance company to return cash it held as collateral against potential workers compensation, auto and general liability claims. In return for providing this letter of credit, the Company has agreed to reimburse JBS USA for the letter of credit cost the Company would otherwise incur under its U.S. Credit Facility (as defined below). The total amount paid by the Company for 2012 and 2011 costs, to reimburse JBS USA, was $2.2 million and $0.4 million, respectively. As of December 30, 2012, the Company has accrued an obligation of $0.2 million to reimburse JBS USA for letter of credit costs incurred on its behalf.

U.S. Credit Facility

Pilgrim’s and certain of its subsidiaries have entered into a credit agreement (the “U.S. Credit Facility”) with CoBank ACB, as administrative agent and collateral agent, and other lenders party thereto, which currently provides a $700.0 million revolving credit facility and a Term B facility. The U.S. Credit Facility also includes an accordion feature that allows us, at any time, to increase the aggregate revolving loan commitment by up to an additional $100.0 million and to increase the aggregate Term B loans commitment by up to an additional $400.0 million, in each case subject to the satisfaction of certain conditions, including obtaining the lenders’ agreement to participate in the increase and an aggregate limit on all commitments under the U.S. Credit Facility of $1.85 billion. On April 22, 2011, we increased the amount of the sub-limit for swingline loans under the U.S. Credit Facility to $100.0 million. The revolving loan commitment and the Term B loans will mature on December 28, 2014.

On December 28, 2009, the Company paid loan costs totaling $50.0 million related to the U.S. Credit Facility that it recognized as an asset on its balance sheet. The Company amortizes these capitalized costs to interest expense over the life of the U.S. Credit Facility.

Subsequent to the end of each fiscal year, a portion of our cash flow must be used to repay outstanding principal amounts under the Term B loans. With respect to 2012, the Company estimates that it will be required to pay approximately $141.0 million of its cash flow toward the outstanding principal under the Term B loans, which the Company expects to pay on April 29, 2013. The Company did not have excess cash flow from 2011 to be applied toward the outstanding principal under the Term B loans. In April 2011, the Company paid approximately $46.3 million of its excess cash flow from 2010 toward the outstanding principal under the Term B loans. The excess cash flow payments have been and will continue to be applied to installments of the Term B loans ratably in accordance with the then outstanding amounts thereof. The U.S. Credit Facility also requires us to use the proceeds we receive from certain asset sales and specified debt or equity issuances and upon the occurrence of other events to repay outstanding borrowings under the U.S. Credit Facility. The cash proceeds received by the Company from the Rights Offering were not subject to this requirement. On December 30, 2012, a principal amount of $559.1 million under the Term B loans commitment was outstanding.

Actual borrowings by the Company under the revolving credit commitment component of the U.S. Credit Facility are subject to a borrowing base, which is a formula based on certain eligible inventory, eligible receivables and restricted cash under the control of CoBank ACB. As of December 30, 2012, the applicable borrowing base was $658.1 million, the amount available for borrowing under the revolving loan commitment was $529.9 million and outstanding borrowings and letters of credit under the revolving loan commitment were $103.6 million and $24.6 million, respectively.

The U.S. Credit Facility contains financial covenants and various other covenants that may adversely affect our ability to, among other things, incur additional indebtedness, incur liens, pay dividends or make certain restricted payments, consummate certain assets sales, enter into certain transactions with JBS USA and our other affiliates, merge, consolidate and/or sell or dispose of all or substantially all of our assets. On June 23, 2011 and December 16, 2011, the Company entered into amendments to the U.S. Credit Facility, which, among other things, (i) temporarily suspended the requirement for the Company to comply with the fixed charge coverage ratio and senior secured leverage ratio financial covenants until the quarter ended December 30, 2012, (ii) modified the fixed charge coverage ratio financial covenant so that when the requirement to comply with this covenant resumes in the quarter ended December 30, 2012, the Company can calculate the fixed charge coverage ratio based upon a specified number of fiscal quarters selected by the Company, (iii) reduced the minimum allowable consolidated tangible net worth to the sum of $450 million plus 50% of the cumulative net income (excluding any losses) of the Company from December 16, 2011 through such date of calculation and (iv) increased the maximum allowable senior secured leverage ratio, determined for any period of four consecutive fiscal quarters ending on the last day of each fiscal quarter, to be no greater than 4.0 to 1.0 for periods calculated from September 24, 2012 and thereafter. The Company is currently in compliance with these financial covenants.

The U.S. Credit Facility provides that the Company may not incur capital expenditures in excess of $175.0 million in either 2011 or 2012 and $350.0 million each fiscal year thereafter. The U.S. Credit Facility contains various other covenants that may adversely affect our ability to, among other things, incur additional indebtedness, incur liens, pay dividends or make certain restricted payments, consummate certain assets sales, enter into certain transactions with JBS USA and our other affiliates, merge, consolidate and/or sell or dispose of all or substantially all of our assets.

All obligations under the U.S. Credit Facility are unconditionally guaranteed by certain of the Company’s subsidiaries and are secured by a first priority lien on (i) the accounts receivable and inventories of the Company and its non-Mexico subsidiaries, (ii) 65% of the equity interests in the Company’s direct foreign subsidiaries and 100% of the equity interests in the Company’s other subsidiaries, (iii) substantially all of the personal property and intangibles of the borrowers and guarantors under the U.S. Credit Facility and (iv) substantially all of the real estate and fixed assets of the Company and the guarantor subsidiaries under the U.S. Credit Facility.

Mexico Credit Facility

On October 19, 2011, Avícola Pilgrim’s Pride de México, S.A. de C.V. , Pilgrim’s Pride S. de R.L. de C.V. and certain Mexican subsidiaries entered into an amended and restated credit agreement (the “Mexico Credit Facility”) with ING Bank (México), S.A. Institución de Banca Múltiple, ING Grupo Financiero, as lender and ING Capital LLC, as administrative agent. The Mexico Credit Facility has a final maturity date of September 25, 2014. The Mexico Credit Facility is secured by substantially all of the assets of the Company’s Mexico subsidiaries. As of December 30, 2012, the U.S. dollar-equivalent of the loan commitment under the Mexico Credit Facility was $42.8 million. There were no outstanding borrowings under the Mexico Credit Facility at December 30, 2012.

Under the Mexico Credit Facility, if (i) any default or event of default has occurred and is continuing or (ii) the quotient of the borrowing base divided by the outstanding loans and letters of credit (the “Collateral Coverage Ratio”) under the Mexico Credit Facility is less than 1.25 to 1.00, the loans and letters of credit under the Mexico Credit Facility will be subject to, and cannot exceed, a borrowing base. The borrowing base is a formula based on accounts receivable, inventory, prepaid assets, net cash under the control of the administrative agent and up to 150.0 million Mexican pesos of fixed assets of our Mexico subsidiaries party to the Mexico Credit Facility. The borrowing base formula will be reduced by trade payables of those Mexico subsidiaries. If the Collateral Coverage Ratio falls below 1.25 to 1.00, the borrowing base requirement would terminate upon the earlier of (i) the Collateral Coverage Ratio exceeding 1.25 to 1.00 as of the latest measurement period for 60 consecutive days or (ii) the borrowing availability under the Mexico Credit Facility being equal to or greater than the greater of 20% of the revolving commitments under the Mexico Credit Facility and 100.0 million Mexican pesos for a period of 60 consecutive days.

Avicola may pay dividends or make other restricted payments to the Company in an amount not to exceed in the aggregate 250.0 million Mexican pesos during the term of the Mexico Credit Facility if certain conditions are satisfied, including a condition that availability is at least 100% of the revolving loan commitment under the Mexico Credit Facility, less any letter of credit liability under the Mexico Credit Facility. However, the Company deems its earnings from Mexico as of December 30, 2012 to be permanently reinvested. As such, U.S. deferred income taxes have not been provided on these earnings. If such earnings were not considered indefinitely reinvested, certain deferred foreign and U.S. income taxes would be provided.

Early Extinguishment of Debt

The Company did not recognize any expense related to the early extinguishment of debt in 2012 or 2011. The Company incurred expenses of $11.7 million related to the early extinguishment of debt in 2010. These expenses included costs associated with the elimination of unamortized capitalized finance charges related to the Term A loan and a portion of the Term B loan of the U.S. Credit Facility.

Other Disclosures

Substantially all of our domestic inventories and domestic fixed assets are pledged as collateral to secure the obligations under the U.S. Credit Facility. The Mexico Credit Facility is secured by substantially all of the assets of the Company’s Mexico subsidiaries.

Annual maturities of long-term debt for the five years subsequent to December 30, 2012 are as follows (in thousands):

2013	$	15,886
2014		647,327
2015		263
2016		86
2017		3,611
Thereafter		500,282
Total maturities		1,167,455
Less: Amount representing original issue discount, net of accretion		(2,699	)
Total long-term debt	$	1,164,756

Total interest expense was $104.9 million, $111.5 million and $105.6 million in 2012, 2011 and 2010, respectively. Interest related to new construction capitalized in 2012, 2011 and 2010 was $1.7 million, $3.4 million and $1.3 million, respectively.

INCOME TAXES

12 Months Ended

Dec. 30, 2012

Income Tax Expense (Benefit) [Abstract]

Income Tax Disclosure [Text Block]

13. INCOME TAXES

Income (loss) from continuing operations before income taxes by jurisdiction is as follows:

	2012		2011			2010
	(In thousands)
U.S.	$	62,332	$	(481,048	)	$	(7,594	)
Foreign		90,730		(6,078	)		74,082
Total	$	153,062	$	(487,126	)	$	66,488

The components of income tax expense (benefit) are set forth below:

	2012			2011			2010
	(In thousands)
Current:
Federal	$	(28,883	)	$	741		$	28,156
Foreign		9,279			13,132			25,815
State and other		(211	)		1,914			(8,549	)
Total current		(19,815	)		15,787			45,422
Deferred:
Federal		(293	)		(9,128	)		(27,823	)
Foreign		(835	)		1,033			(41,212	)
State and other		(37	)		872			(225	)
Total deferred		(1,165	)		(7,223	)		(69,260	)
	$	(20,980	)	$	8,564		$	(23,838	)

The effective tax rate for continuing operations for 2012 was (13.7)% compared to (1.8)% for 2011. The effective tax rate for 2012 differed from 2011 primarily as a result of decreases in the valuation allowance and reserves for unrecognized tax benefits during 2012 and increases in the valuation allowance and reserves for unrecognized tax benefits during 2011.

The effective tax rate for continuing operations for 2010 was (35.9)%. The effective tax rate for 2011 differed from 2010 primarily as a result of an increase in the valuation allowance during 2011 and the benefit in 2010 from the deconsolidation for tax purposes of the Mexico operations.

The following table reconciles the statutory U.S. federal income tax rate to the Company’s effective income tax rate:

	2012			2011			2010
Federal income tax rate	35.0		%	35.0		%	35.0		%
State tax rate, net	2.5			2.6			0.8
Permanent items	1.5			(0.8	)		13.6
Permanent items – reorganization costs	—			0.1			(14.1	)
Domestic production activity	—			(0.8	)		(7.3	)
Difference in U.S. statutory tax rate and foreign
country effective tax rate	(3.3	)		—			(7.8	)
Book income of consolidated entities
attributable to noncontrolling interests	—			—			(1.7	)
Tax credits	(2.3	)		1.8			(7.6	)
Change in reserve for unrecognized tax
benefits	(10.4	)		(2.5	)		13.9
Change in valuation allowance	(34.4	)		(35.3	)		(10.9	)
Change in tax legislation	—			0.9			(44.3	)
Other	(2.3	)		(2.8	)		(5.5	)
Total	(13.7	)	%	(1.8	)	%	(35.9	)	%

Significant components of the Company’s deferred tax liabilities and assets are as follows:

	December 30,			December 25,
	2012			2011
	(In thousands)
Deferred tax liabilities:
PP&E and identified intangible assets	$	124,921		$	125,310
Inventories		107,420			88,779
Insurance claims and losses		28,701			20,890
All other current		24,857			19,026
All other noncurrent		9,957			10,905
Total deferred tax liabilities		295,856			264,910
Deferred tax assets:
Net operating losses		244,151			251,328
Foreign net operating losses		19,113			37,932
Credit carry forwards		60,129			57,781
Allowance for doubtful accounts		5,583			6,039
Accrued liabilities		41,808			48,578
All other current		581			—
All other noncurrent		3,627			8,185
Derivatives		—			6
Workers compensation		45,320			36,318
Pension and other postretirement benefits		56,847			40,930
Total deferred tax assets		477,159			487,097
Valuation allowance		(188,354	)		(230,336	)
Net deferred tax assets		288,805			256,761
Net deferred tax liabilities	$	7,051		$	8,149

In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities (including the impact of available carry back and carry forward periods), projected future taxable income and tax-planning strategies in making this assessment.

As of December 30, 2012, the Company does not believe it has sufficient positive evidence to conclude that realization of its federal and state net deferred tax assets is more likely than not to be realized. The decrease in valuation allowance of $42.0 million during 2012 was primarily due to a decrease in federal, state and foreign net operating losses. As of December 30, 2012, the Company’s valuation allowance is $188.4 million, of which $168.3 million relates to federal and state net operating losses and credit carry forwards and $20.1 million relates to Mexico operations.

As of December 30, 2012, the Company had U.S. federal net operating loss carry forwards of approximately $594.7 million that will begin to expire in 2026 and state net operating loss carry forwards of approximately $795.8 million that will begin to expire in 2013. The Company also had Mexico net operating loss carry forwards at December 30, 2012 of approximately $63.7 million that will begin to expire in 2013.

As of December 30, 2012, the Company had approximately $56.5 million of federal tax credit carry forwards that will begin to expire in 2024 and $3.6 million of state tax credit carry forwards that will begin to expire in 2013.

On November 6, 2009, H.R. 3548 was signed into law and included a provision that allowed most business taxpayers an increased carry back period for net operating losses incurred in 2008 or 2009. As a result, during 2009 the Company utilized $547.7 million of its U.S. federal net operating losses under the expanded carry back provisions of H.R. 3548 and filed a claim for refund of $169.7 million. The Company received $122.6 million in refunds from the Internal Revenue Service (“IRS”) from the carry back claims during 2010. The Company anticipates receipt of the remainder of its claim pending resolution of its litigation with the IRS. See “Note 17. Commitments and Contingencies” for additional information.

Section 382 of the Internal Revenue Code of 1986, as amended, imposes an annual limit on the ability of a corporation that undergoes an “ownership change” to use its U.S. net operating losses and tax credits to reduce its tax liability. The Company experienced an ownership change in December 2009, but believes that utilization of the U.S. net operating losses and tax credits will not be hindered by the Section 382 limitation.

The Company has not provided any deferred income taxes on the undistributed earnings of its Mexico subsidiaries as of December 30, 2012 based upon the determination that such earnings will be indefinitely reinvested. It is not practicable to determine the amount of incremental taxes that might arise if these earnings were to be remitted. For activity after fiscal year ended September 2008, the Company is not permanently reinvesting its earnings in Puerto Rico. Therefore, the earnings generated in Puerto Rico have U.S. taxes provided on the earnings as if the earnings were distributed.

During 2011, the Company completed its deconsolidation of its Mexico operations from a tax perspective to help minimize the impact of the Mexico tax reform that became effective January 1, 2010. As a result, all of the Mexico subsidiaries started filing separate returns in 2011. The deconsolidation reduced the accrued taxes that had been previously recognized under the consolidated filing status as it eliminated recapturing certain taxes required under the new consolidation laws. As a result of the deconsolidation, the Company recognized a benefit of $4.3 million and $29.5 million during 2011 and 2010, respectively, which reduced the additional taxes that had been previously accrued as of December 27, 2009, resulting in a total net benefit of $18.4 million.

The Company follows the provisions of ASC 740-10-25 that clarifies the accounting for income taxes by prescribing a minimum recognition threshold that a tax benefit is required to meet before being recognized in the financial statements.

A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows:

	December 30,			December 25,
	2012			2011
	(In thousands)
Unrecognized tax benefits, beginning of year	$	64,808		$	66,674
Increase as a result of tax positions taken during the current year		926			6,368
Increase as a result of tax positions taken during prior years		119			13,964
Decrease as a result of tax positions taken during prior years		(27,619	)		(22,198	)
Decrease for lapse in statute of limitations		(13,670	)		—
Decrease relating to settlements with taxing authorities		(7,921	)		—
Unrecognized tax benefits, end of year	$	16,643		$	64,808

Included in unrecognized tax benefits of $16.6 million at December 30, 2012, was $10.9 million of tax benefits that, if recognized, would reduce the Company’s effective tax rate. It is not practicable at this time to estimate the amount of unrecognized tax benefits that will change in the next twelve months.

The Company recognizes interest and penalties related to unrecognized tax benefits in its provision for income taxes. As of December 30, 2012, the Company had recorded a liability of $9.9 million for interest and penalties. During 2012, accrued interest and penalty amounts related to uncertain tax positions decreased by $14.0 million.

The Company operates in the U.S. (including multiple state jurisdictions), Puerto Rico and Mexico. With few exceptions, the Company is no longer subject to U.S. federal, state or local income tax examinations for years prior to 2008 and is no longer subject to Mexico income tax examinations by taxing authorities for years prior to 2007.

The Company is currently working with the IRS through the normal processes and procedures that are available to all taxpayers outside of bankruptcy to resolve the IRS’ proof of claim. In connection, the Company has filed various petitions in the United States Tax Court (“Tax Court”) in response to the Notices of Deficiency that were issued to the Company. On December 12, 2012, the Company entered into two Stipulation of Settled Issues (“Stipulation” or “Stipulations”) with the IRS that resolved a portion of the IRS’ proof of claim. The Company is still working with the IRS to resolve the portion of the IRS’ amended proof of claim relating to Gold Kist’s tax year ended June 20, 2004. See “Note 17. Commitments and Contingencies” for additional information.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

+ Details

PENSION AND OTHER POSTRETIREMENT BENEFITS

12 Months Ended

Dec. 30, 2012

Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]

Pension and Other Postretirement Benefits Disclosure [Text Block]

14. PENSION AND OTHER POSTRETIREMENT BENEFITS

The Company sponsors programs that provide retirement benefits to most of its employees. These programs include qualified defined benefit pension plans, nonqualified defined benefit retirement plans, a defined benefit postretirement life insurance plan, and defined contribution retirement savings plans. Under all of our retirement plans, the Company’s expenses were $8.7 million, $7.9 million and $9.5 million in 2012, 2011 and 2010, respectively.

The Company used a year-end measurement date of December 30, 2012 for its pension and postretirement benefits plans. Certain disclosures are listed below. Other disclosures are not material to the financial statements.

Qualified Defined Benefit Pension Plans

The Company sponsored three qualified defined benefit pension plans:

The Pilgrim’s Pride Retirement Plan for Union Employees (the “Union Plan”),
The Pilgrim’s Pride Retirement Plan for El Dorado Union Employees (the “El Dorado Plan”), and
The Pilgrim’s Pride Pension Plan for Legacy Gold Kist Employees (the “GK Pension Plan”).

The Union Plan covers certain locations or work groups within PPC. The El Dorado Plan was spun off from the Union Plan effective January 1, 2008 and covered certain eligible locations or work groups within the Company. This plan was settled in 2010. The GK Pension Plan covers certain eligible U.S. employees who were employed at locations that the Company purchased through its acquisition of Gold Kist Inc. (“Gold Kist”) in 2007. Participation in the GK Pension Plan was frozen as of February 8, 2007 for all participants with the exception of terminated vested participants who are or may become permanently and totally disabled. The plan was frozen for that group as of March 31, 2007.

Nonqualified Defined Benefit Pension Plans

The Company sponsored two nonqualified defined benefit retirement plans:

The Former Gold Kist Inc. Supplemental Executive Retirement Plan (the “SERP Plan”), and
The Former Gold Kist Inc. Directors’ Emeriti Retirement Plan (the “Directors’ Emeriti Plan”).

Pilgrim’s Pride assumed sponsorship of the SERP Plan and Directors’ Emeriti Plan through its acquisition of Gold Kist in 2007. The SERP Plan provides benefits on compensation in excess of certain Internal Revenue Code limitations to certain former executives with whom Gold Kist negotiated individual agreements. Benefits under the SERP Plan were frozen as of February 8, 2007. The Directors’ Emeriti Plan provides benefits to former Gold Kist directors.

Defined Benefit Postretirement Life Insurance Plan

The Company currently sponsors one defined benefit postretirement life insurance plan named the Gold Kist Inc. Retiree Life Insurance Plan (the “Insurance Plan”).

Pilgrim’s Pride also assumed defined benefit postretirement medical and life insurance obligations, including the Insurance Plan, through its acquisition of Gold Kist in 2007. In January 2001, Gold Kist began to substantially curtail its programs for active employees. On July 1, 2003, Gold Kist terminated medical coverage for retirees age 65 or older, and only retired employees in the closed group between ages 55 and 65 could continue their coverage at rates above the average cost of the medical insurance plan for active employees. These retired employees all reached the age of 65 in 2012 and liabilities of the postretirement medical plan then ended.

Defined Benefit Plans Obligations and Assets

The change in benefit obligation, change in fair value of plan assets, funded status and amounts recognized in the Consolidated Balance Sheets for these plans were as follows:

	Pension Benefits						Other Benefits
	2012			2011			2012			2011
Change in projected benefit obligation:	(In thousands)
Projected benefit obligation, beginning of year	$	167,931		$	155,653		$	1,961		$	2,127
Service cost		51			173			—			—
Interest cost		8,272			8,213			96			112
Actuarial losses (gains)		24,872			12,072			159			(170	)
Benefits paid		(6,692	)		(8,180	)		—			(108	)
Curtailments and settlements		—			—			(283	)		—
Projected benefit obligation, end of year	$	194,434		$	167,931		$	1,933		$	1,961

	Pension Benefits						Other Benefits
	2012			2011			2012			2011
Change in plan assets:	(In thousands)
Fair value of plan assets, beginning of year	$	81,193		$	84,863		$	—		$	—
Actual return on plan assets		8,013			(3,247	)		—			—
Contributions by employer		9,769			7,757			283			108
Benefits paid		(6,692	)		(8,180	)		—			(108	)
Curtailments and settlements		—			—			(283	)		—
Fair value of plan assets, end of year	$	92,283		$	81,193		$	—		$	—

	Pension Benefits						Other Benefits
	2012			2011			2012			2011
Funded status:	(In thousands)
Unfunded benefit obligation, end of year	$	(102,151	)	$	(86,738	)	$	(1,933	)	$	(1,961	)

	Pension Benefits						Other Benefits
	2012			2011			2012				2011
Amounts recognized in the Consolidated Balance Sheets
at end of year:	(In thousands)
Current liability	$	(6,656	)	$	(10,993	)	$	(158	)	$	(166	)
Long-term liability		(95,495	)		(75,745	)		(1,775	)		(1,795	)
Recognized liability	$	(102,151	)	$	(86,738	)	$	(1,933	)	$	(1,961	)

	Pension Benefits						Other Benefits
	2012			2011			2012			2011
Amounts recognized in accumulated other
comprehensive loss at end of year:	(In thousands)
Net actuarial loss (gain)	$	53,368		$	31,108		$	(49	)	$	(217	)

The accumulated benefit obligation for our defined benefit pension plans was $194.4 million and $167.9 million at December 30, 2012 and December 25, 2011, respectively. Each of our defined benefit pension plans had accumulated benefit obligations that exceeded the fair value of plan assets at December 30, 2012 and December 25, 2011, respectively.

Net Periodic Benefit Cost (Income)

Net pension and other postretirement costs included the following components:

	Pension Benefits									Other Benefits
	2012			2011			2010			2012			2011		2010
	(In thousands)
Service cost	$	51		$	173		$	165		$	—		$	—	$	—
Interest cost		8,272			8,213			8,659			96			112		115
Estimated return on plan assets		(5,867	)		(6,177	)		(6,117	)		—			—		—
Curtailment loss		—			16			36			—			—		—
Settlement loss (gain)		—			—			1,504			(7	)		—		—
Amortization of prior service cost		—			3			3			—			—		—
Amortization of net loss (gain)		465			96			1			(2	)		—		—
Net cost	$	2,921		$	2,324		$	4,251		$	87		$	112	$	115

Economic Assumptions

The weighted average assumptions used in determining pension and other postretirement plan information were as follows:

	Pension Benefits						Other Benefits
	2012		2011		2010		2012		2011		2010
Benefit obligation:
Discount rate	4.22	%	5.09	%	5.50	%	4.22	%	5.09	%	5.50	%
Rate of compensation increase	NA		3.00	%	3.00	%	NA		NA		NA
Net pension and other postretirement cost:
Discount rate	5.09	%	5.50	%	5.69	%	5.09	%	5.50	%	5.69	%
Rate of compensation increase	3.00	%	3.00	%	3.00	%	NA		NA		NA
Expected return on plan assets	7.50	%	7.75	%	7.67	%	NA		NA		NA

The expected rate of return on plan assets was determined based on the current interest rate environment and historical market premiums relative to the fixed income rates of equities and other asset classes. We also take into consideration anticipated asset allocations, investment strategies and the views of various investment professionals when developing this rate.

Plan Assets

The following table reflects the pension plans’ actual asset allocations:

	2012		2011
Common collective trusts that invest in equity securities	71	%	71	%
Common collective trusts that invest in fixed income securities	29	%	29	%
Total assets	100	%	100	%

Absent regulatory or statutory limitations, the target asset allocation for the investment of the assets for our ongoing pension plans is 30% in fixed income securities and 70% in equity securities. The plans only invest in fixed income and equity instruments for which there is a ready public market. We develop our expected long-term rate of return assumptions based on the historical rates of returns for equity and fixed income securities of the type in which our plans invest.

The fair value measurements of plan assets fell into the following levels of the fair value hierarchy as of December 30, 2012 and December 25, 2011:

	2012								2011
	Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3		Total
	(In thousands)
Common collective trusts the invest in:
Equity securities	$	—	$	65,145	$	—	$	65,145	$	—	$	57,495	$	—	$	57,495
Fixed income securities		—		27,138		—		27,138		—		23,698		—		23,698
Total	$	—	$	92,283	$	—	$	92,283	$	—	$	81,193	$	—	$	81,193

The valuation of plan assets in Level 2 is determined using a market approach based upon quoted prices for similar assets and liabilities in active markets, or other inputs that are observable for substantially the full term of the financial instrument. Level 2 securities primarily include equity and fixed income securities funds.

Benefit Payments

The following table reflects the benefits as of December 30, 2012 expected to be paid in each of the next five years and in the aggregate for the five years thereafter from our pension and other postretirement plans. Because our pension plans are primarily funded plans, the anticipated benefits with respect to these plans will come primarily from the trusts established for these plans. Because our other postretirement plans are unfunded, the anticipated benefits with respect to these plans will come from our own assets.

	Pension
	Benefits		Other Benefits
	(In thousands)
2013	$	12,040	$	158
2014		11,774		160
2015		11,307		161
2016		11,371		162
2017		11,304		162
2018-2022		53,511		763
Total	$	111,307	$	1,566

We anticipate contributing $6.7 million and $0.2 million, as required by funding regulations or laws, to our pension and other postretirement plans, respectively, during 2013.

Unrecognized Benefit Amounts in Accumulated Other Comprehensive Loss (Income)

The amounts in accumulated other comprehensive income (loss) that were not recognized as components of net periodic benefits cost and the changes in those amounts are as follows:

	Pension Benefits									Other Benefits
	2012			2011			2010			2012			2011			2010
	(In thousands)
Net actuarial loss (gain),
beginning of year	$	31,108		$	9,708		$	10,017		$	(217	)	$	(47	)	$	(50	)
Amortization		(465	)		(96	)		(1	)		2			—			—
Curtailment and settlement
adjustments		—			—			(1,768	)		7			—			—
Actuarial loss (gain)		24,872			12,072			6,675			159			(170	)		3
Asset loss (gain)		(2,147	)		9,424			(5,215	)		—			—			—
Net actuarial loss (gain),
end of year	$	53,368		$	31,108		$	9,708		$	(49	)	$	(217	)	$	(47	)
Net prior service cost,
beginning of year	$	—		$	19		$	58		$	—		$	—		$	—
Amortization		—			(19	)		(39	)		—			—			—
Net prior service cost, end
of year	$	—		$	—		$	19		$	—		$	—		$	—

The Company expects to recognize in net pension cost throughout 2013 an actuarial loss of $1.1 million that was recorded in accumulated other comprehensive income at December 30, 2012.

Defined Contribution Plans

The Company currently sponsors two defined contribution retirement savings plans:

The Pilgrim’s Pride Retirement Savings Plan (the “RS Plan”), a Section 401(k) salary deferral plan, and
The To-Ricos Employee Savings and Retirement Plan (the “To-Ricos Plan”), a Section 1165(e) salary deferral plan.

Under the RS Plan, eligible U.S. employees may voluntarily contribute a percentage of their compensation. The Company matches up to 30.0% of the first 2.14% to 6.00% of salary based on the salary deferral and compensation levels up to $245,000. The To-Ricos Plan is maintained for certain eligible Puerto Rican employees. Under the To-Ricos Plan, eligible employees may voluntarily contribute a percentage of their compensation and there are various company matching provisions.

The Company also maintains three postretirement plans for eligible Mexico employees as required by Mexico law that primarily cover termination benefits.

The Company’s expenses related to its defined contribution plans totaled $5.7 million, $5.5 million and $5.2 million in 2012, 2011 and 2010, respectively.

Certain retirement plans that the Company sponsors invest in a variety of financial instruments. Certain postretirement funds in which the Company participates hold significant amounts of mortgage-backed securities. However, none of the mortgages collateralizing these securities are considered subprime.

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-URI http://asc.fasb.org/topic&trid=2235017

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-Publisher FASB
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-Paragraph 5, 6, 7, 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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+ Details

STOCKHOLDERS' EQUITY

12 Months Ended

Dec. 30, 2012

Stockholders' Equity Attributable To Parent [Abstract]

Stockholders' Equity Note Disclosure [Text Block]

15. STOCKHOLDERS’ EQUITY

Rights Offering

In January 2012, Pilgrim’s commenced the Rights Offering for stockholders of record as of January 17, 2012 (the “Record Date”). The basic subscription privilege gave stockholders the option to purchase 0.2072 shares of Pilgrim’s common stock, rounded up to the next largest whole number, at a subscription price of $4.50 per share for each share of Pilgrim’s common stock they owned as of the Record Date. The multiplier was determined by dividing the 44,444,444 shares being offered in the Rights Offering by the total number of shares owned by all stockholders on the Record Date. Those stockholders that exercised their basic subscription privilege in full also received an over-subscription privilege that afforded them the opportunity to purchase additional shares at the subscription price of $4.50 per share from a pool of the shares left over had all stockholders not elected to exercise their basic subscription privileges in full. JBS USA committed to participate in the Rights Offering and exercise its basic and over-subscription privileges in full. The last day a stockholder could exercise either their basic subscription rights or their over-subscription rights was February 29, 2012. On March 7, 2012, the Company issued 44,444,444 shares of common stock to stockholders that exercised their basic subscription privileges and over-subscription privileges under the Rights Offering. Gross proceeds received under the Rights Offering totaled $200.0 million. The Company incurred costs directly attributable to the Rights Offering of $1.7 million that it deferred and charged against the proceeds of the Rights Offering in Additional Paid-in Capital on the Consolidated Balance Sheet. The Company used the net proceeds of $198.3 million for additional working capital to improve its capital position and for general corporate purposes. Pilgrim’s also used a portion of the net proceeds to repay the outstanding principal amount of $50.0 million, plus accrued interest, of its subordinated debt owed to JBS USA and to repay indebtedness under the U.S. Credit Facility.

The Rights Offering contained a subscription price that was less than the fair value of the Company’s common stock on the last day the rights could be exercised. This price discount is considered a bonus element similar to a stock dividend. Because of this bonus element, the Company adjusted both the weighted average basic and diluted shares outstanding as reported in the Quarterly Report on Form 10-Q filed with the SEC on April 29, 2011 by multiplying those weighted average shares by an adjustment factor that represented the $6.40 fair value of a share of the Company’s common stock immediately prior to the exercise of the basic and over-subscription privileges under the Rights Offering divided by the $6.07 theoretical ex-rights fair value of a share of the Company’s common stock immediately prior to the exercise of the basic and over-subscription privileges under the Rights Offering. Weighted average basic and diluted shares outstanding and net loss per weighted average basic and diluted share for 2011 as originally reported and as adjusted for this bonus element were as follows:

	As Originally Reported			As Adjusted			Effect of Change
	(In thousands, except per share data)
2011:
Weighted average basic shares outstanding		214,282			224,996			10,714
Weighted average diluted shares outstanding		214,282			224,996			10,714
Net loss per weighted average basic share	$	(2.32	)	$	(2.21	)	$	0.11
Net loss per weighted average diluted share	$	(2.32	)	$	(2.21	)	$	0.11
2010:
Weighted average basic shares outstanding		214,282			224,996			10,714
Weighted average diluted shares outstanding		214,282			224,996			10,714
Net income per weighted average basic share	$	0.41		$	0.39		$	(0.02	)
Net income per weighted average diluted share	$	0.41		$	0.39		$	(0.02	)

Stock Compensation

The Company granted 200,000 restricted shares of its common stock to William W. Lovette effective January 3, 2011 in connection with the employment agreement with Mr. Lovette. On January 5, 2012, the Company issued the 200,000 shares to allow Mr. Lovette participation in the Rights Offering. We delivered the first tranche of 100,000 shares to Mr. Lovette on January 3, 2013. Restrictions on the second tranche of 100,000 shares will lapse on January 3, 2014, subject to Mr. Lovette’s continued employment with the Company through the applicable lapse date. See “Note 18. Incentive Compensation” to the Consolidated Financial Statements for additional information.

The Company granted 72,675 restricted shares of its common stock to Fabio Sandri, the Company’s Chief Financial Officer, effective August 27, 2012 as compensation for services to be rendered. Restrictions on these shares will lapse on April 27, 2014, subject to Mr. Sandri’s continued employment with the Company through the applicable lapse date. See “Note 18. Incentive Compensation” to the Consolidated Financial Statements for additional information.

Other than the above arrangements, the Company does not have any other outstanding stock compensation grants.

Restrictions on Retained Earnings

The U.S. Credit Facility prohibits us from paying dividends on the common stock of the Company. Further, the indenture governing the 2018 Notes restricts, but does not prohibit, the Company from declaring dividends.

Antidilutive Common Stock Equivalents

Due to the net loss incurred during 2011, the Company did not include 12,094 common stock equivalents in the calculation of the denominator used for net loss per weighted average diluted common share outstanding as these common stock equivalents would have been antidilutive.

Other Comprehensive Income

The amounts of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, are as follows:

Expense (Benefit)	2012			2011			2010
	(In thousands)
Unrealized holding gains (losses) on available-for-sale securities	$	(6	)	$	(658	)	$	(66	)
Recognition in earnings of a previously unrecognized gain on
derivative instrument designated as a cash flow hedge		—			—			(1,521	)
Gains (losses) associated with pension and other postretirement benefits		—			—			3,934
	$	(6	)	$	(658	)	$	2,347

Accumulated Other Comprehensive Loss

As of December 30, 2012 and December 25, 2011, the balance of each component of accumulated other comprehensive loss is as follows:

Component	2012			2011
	(In thousands)
Unrealized holding gains on available-for-sale securities, net of tax	$	—		$	12
Losses associated with pension and other postretirement benefits, net of tax		(68,511	)		(46,082	)
	$	(68,511	)	$	(46,070	)

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(d),(e))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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+ Details

RELATED PARTY TRANSACTIONS

12 Months Ended

Dec. 30, 2012

16. RELATED PARTY TRANSACTIONS

Pilgrim’s has been and, in some cases, continues to be a party to certain transactions with affiliated persons and our current and former directors and executive officers. Company management has analyzed the terms of all contracts executed with related parties and believes that they are substantially similar to, and contain terms no less favorable to us than, those obtainable from unaffiliated parties.

On December 28, 2009, JBS USA became the holder of the majority of the common stock of the Company. Until March 26, 2012, Lonnie A. “Bo” Pilgrim (the “Founder Director”) and certain entities related to the Founder Director collectively owned the second-largest block of our common stock. On March 12, 2012, the Founder Director resigned as a director of Pilgrim’s. On March 26, 2012, the Founder Director and certain entities related to the Founder Director sold 18,924,438 shares of our common stock to JBS USA.

Transactions with JBS USA, JBS USA, LLC (a JBS USA subsidiary) and the former Founder Director recognized in the Consolidated Statements of Operations are summarized below:

	2012		2011		2010
	(In thousands)
JBS USA, LLC:
Purchases from JBS USA, LLC	$	69,048	$	173,081	$	93,898
Expenditures paid by JBS USA, LLC on behalf of Pilgrim’s^(a)		61,353		26,331		26,818
Sales to JBS USA, LLC		206,720		117,909		5,422
Expenditures paid by Pilgrim’s on behalf of JBS USA, LLC^(a)		4,134		1,312		482
Sale of PFS Distribution business assets to JBS USA, LLC^(f)		—		24,479		—
Sale of pork business assets to JBS USA, LLC^(g)		—		13,000		—
Founder Director:
Sale of airplane hangars and undeveloped land to Founder Director^(e)		—		—		1,450
Purchase of commercial egg property from Founder Director^(b)		—		—		12,000
Loan guaranty fees paid to Founder Director^(c)		—		—		8,928
Contract grower pay paid to Founder Director		297		1,132		1,249
Consulting fee paid to Founder Director^(d)		374		1,497		1,497
Board fees paid to Founder Director^(d)		45		154		105
Lease payments on commercial egg property paid to Founder Director		—		—		125
Sales to Founder Director		1		22		28

(a)		On January 19, 2010, the Company entered into an agreement with JBS USA, LLC in order to allocate costs associated with JBS USA, LLC’s procurement of SAP licenses and maintenance services for its combined companies. Under this agreement, the fees associated with procuring SAP licenses and maintenance services are allocated between the Company and JBS USA, LLC in proportion to the percentage of licenses used by each company. The agreement expires on the date of expiration, or earlier termination, of the underlying SAP license agreement. On May 5, 2010, the Company also entered into an agreement with JBS USA, LLC in order to allocate the costs of supporting the business operations by one consolidated corporate team, which have historically been supported by their respective corporate teams. Expenditures paid by JBS USA, LLC on behalf of the Company will be reimbursed by the Company and expenditures paid by the Company on behalf of JBS USA, LLC will be reimbursed by JBS USA, LLC. This agreement expires on May 5, 2015.
(b)		On February 23, 2010, the Company purchased a commercial egg property from the Founder Director for $12.0 million. Prior to the purchase, the Company leased the commercial egg property including all of the ongoing costs of the operation from the Founder Director.
(c)		Prior to December 28, 2009, Pilgrim Interests, Ltd., an entity related to the Founder Director, guaranteed a portion of the Company’s debt obligations. In consideration of such guarantees, the Company would pay Pilgrim Interests, Ltd. a quarterly fee equal to 0.25% of one-half of the average aggregate outstanding balance of such guaranteed debt. Pursuant to the terms of the financing in place during the term of the Company’s Chapter 11 case, the Company could not pay any loan guarantee fees without the consent of the lenders party thereto. At December 27, 2009, the Company had accrued loan guaranty fees totaling $8.9 million. The Company paid these fees after emerging from bankruptcy on December 28, 2009.
(d)		In connection with the Company’s plan of reorganization, the Company and the Founder Director entered into a consulting agreement, which became effective on December 28, 2009. The terms of the consulting agreement included, among other things, that the Founder Director (i) provide services to the Company that are comparable in the aggregate with the services provided by him to the Company prior to December 28, 2009, (ii) be appointed to the Board of Directors of the Company and during the term of the consulting agreement will be nominated for subsequent terms on the board, (iii) be compensated for services rendered to the Company at a rate of $1.5 million per year for a term of five years, (iv) be subject to customary non-solicitation and non-competition provisions and (v) be, along with his spouse, provided with medical benefits (or will be compensated for medical coverage) that are comparable in the aggregate to the medical benefits afforded to employees of the Company.
(e)		On June 9, 2010, the Company sold two airplane hangars and undeveloped land to the Founder Director for $1.45 million.
(f)		On October 7, 2011, the Company and certain of its wholly owned subsidiaries entered into an agreement with JBS USA, LLC and JBS Trading International, Inc. to sell certain real property, tractor trailers, inventory, equipment, accounts receivable and other assets related to our distribution and transportation businesses. See below for additional information regarding this sale.
(g)		On October 26, 2011, the Company entered into an agreement with Swift Pork Company, a wholly owned subsidiary of JBS USA, LLC, to sell certain real property, tractor trailers, inventory, livestock, equipment, accounts receivable and other assets related to our pork business. See paragraph below for additional information regarding this sale.

As of December 30, 2012 and December 25, 2011, the outstanding payable to JBS USA was $13.4 million and $11.7 million, respectively. As of December 30, 2012 and December 25, 2011, the outstanding receivable from JBS USA, LLC was $1.5 million and $21.2 million, respectively. As of December 30, 2012, approximately $3.8 million of goods from JBS USA, LLC were in transit and not reflected on our Consolidated Balance Sheet.

On March 2, 2011, the Company agreed to purchase the home of William W. Lovette in Arkansas on reasonable and customary commercial terms and at a purchase price not to exceed approximately $2.1 million. Consequently, Mr. Lovette transferred all of the rights and the Company assumed all obligations relative to the property for a purchase price of $2.1 million. His home was sold on July 23, 2012.

On October 7, 2011, the Company and certain of its wholly owned subsidiaries entered into an agreement with JBS USA, LLC and JBS Trading International, Inc. to sell certain real property, tractor trailers, inventory, equipment, accounts receivable and other assets related to our distribution and transportation businesses. The purchase price for these assets was $24.5 million, paid in cash, and the transaction closed on November 18, 2011. Company management analyzed the terms of the contract and believe that they were substantially similar to and contain terms no less favorable to us than those obtainable from unaffiliated parties. Additionally, the Audit Committee of the Company’s Board of Directors reviewed and approved the agreement.

On October 26, 2011, the Company entered into an agreement with Swift Pork Company, a wholly owned subsidiary of JBS USA, LLC to sell certain real property, tractor trailers, inventory, livestock, equipment, accounts receivable and other assets related to our pork business. The purchase price for these assets was $13.0 million, payable in cash, subject to adjustment based on the final accounting of the assets. The closing occurred on December 2, 2011. Company management analyzed the terms of the contract and believe that they were substantially similar to and contain terms no less favorable to us than those obtainable from unaffiliated parties. Additionally, the Audit Committee of the Company’s Board of Directors reviewed and approved the agreement.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

COMMITMENTS AND CONTINGENCIES

12 Months Ended

Dec. 30, 2012

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies Disclosure [Text Block]

17. COMMITMENTS AND CONTINGENCIES

General

We are a party to many routine contracts in which we provide general indemnities in the normal course of business to third parties for various risks. Among other considerations, we have not recorded a liability for any of these indemnities as based upon the likelihood of payment, the fair value of such indemnities would not have a material impact on our financial condition, results of operations and cash flows.

Purchase Obligations

The Company will sometimes enter into noncancelable contracts to purchase capital equipment and certain commodities such as corn, soybean meal, electricity and natural gas. At December 30, 2012, the Company was party to outstanding purchase contracts totaling $230.9 million. Payments for purchases made under these contracts are due in less than one year.

Operating Leases

The Consolidated Statements of Operations include rental expense for operating leases of approximately $14.3 million, $26.2 million and $58.3 million in 2012, 2011 and 2010, respectively. The Company’s future minimum lease commitments under noncancelable operating leases are as follows (in thousands):

2013	$	7,450
2014		2,836
2015		2,123
2016		240
2017		—
Total	$	12,649

Certain of the Company’s operating leases include rent escalations. The Company includes the rent escalation in its minimum lease payments obligations and recognizes them as a component of rental expense on a straight-line basis over the minimum lease term.

The Company also maintains operating leases for various types of equipment, some of which contain residual value guarantees for the market value of assets at the end of the term of the lease. The terms of the lease maturities range from one to ten years. The maximum potential amount of the residual value guarantees is estimated to be approximately $8.4 million; however, the actual amount would be offset by any recoverable amount based on the fair market value of the underlying leased assets. No liability has been recorded related to this contingency as the likelihood of payments under these guarantees is not considered to be probable and the fair value of such guarantees is immaterial. The Company historically has not experienced significant payments under similar residual guarantees.

Financial Instruments

Pursuant to the terms of the Subordinated Loan Agreement, we have agreed to reimburse JBS USA up to $56.5 million for draws upon any letters of credit issued for JBS USA’s account that support certain obligations of the Company and its subsidiaries.

The Company’s loan agreements generally obligate the Company to reimburse the applicable lender for incremental increased costs due to a change in law that imposes (i) any reserve or special deposit requirement against assets of, deposits with or credit extended by such lender related to the loan, (ii) any tax, duty or other charge with respect to the loan (except standard income tax) or (iii) capital adequacy requirements. In addition, some of the Company’s loan agreements contain a withholding tax provision that requires the Company to pay additional amounts to the applicable lender or other financing party, generally if withholding taxes are imposed on such lender or other financing party as a result of a change in the applicable tax law. These increased cost and withholding tax provisions continue for the entire term of the applicable transaction, and there is no limitation on the maximum additional amounts the Company could be obligated to pay under such provisions. Any failure to pay amounts due under such provisions generally would trigger an event of default, and, in a secured financing transaction, would entitle the lender to foreclose upon the collateral to realize the amount due.

Litigation

The Company is subject to various legal proceedings and claims which arise in the ordinary course of business. In the Company’s opinion, it has made appropriate and adequate accruals for claims where necessary; however, the ultimate liability for these matters is uncertain, and if significantly different than the amounts accrued, the ultimate outcome could have a material effect on the financial condition or results of operations of the Company. Below is a summary of some of these material proceedings and claims. The Company believes it has substantial defenses to the claims made and intends to vigorously defend these cases.

On December 1, 2008, the Debtors filed voluntary petitions for relief under Chapter 11 of the Bankruptcy Code in the Bankruptcy Court. The cases were jointly administered under Case No. 08-45664. Until the Effective Date, the Debtors operated their business as “debtors-in-possession” under the jurisdiction of the Bankruptcy Court and in accordance with the applicable provisions of the Bankruptcy Code and orders of the Bankruptcy Court. The Debtors emerged from Chapter 11 on the Effective Date. The Company continues to work through the claims allowance process with respect to claims arising before the Effective Date. The Company will be responsible to the extent those claims become allowed claims.

Among the claims presently pending are claims brought against certain current and former directors, executive officers and employees of the Company, the Pilgrim’s Pride Administrative Committee and the Pilgrim’s Pride Pension Committee seeking unspecified damages under section 502 of the Employee Retirement Income Security Act of 1974 (“ERISA”), 29 U.S.C. § 1132. These claims were brought by individual participants in the Pilgrim’s Pride Retirement Savings Plan, individually and on behalf of a putative class, alleging that the defendants breached fiduciary duties to plan participants and beneficiaries or otherwise violated ERISA. Although the Company is not a named defendant in these claims, our bylaws require us to indemnify our current and former directors and officers from any liabilities and expenses incurred by them in connection with actions they took in good faith while serving as an officer or director. In these actions the plaintiffs assert claims in excess of $35.0 million. The likelihood of an unfavorable outcome or the amount or range of any possible loss to the Company cannot be determined at this time.

Also, among the claims presently pending against the Company are two identical claims seeking unspecified damages, each brought by a stockholder, individually and on behalf of a putative class, alleging violations of certain antifraud provisions of the Securities Exchange Act of 1934. The court consolidated these cases into one matter. The parties have reached an agreement to settle this matter for $1.5 million, subject to court approval. A Stipulation was filed on November 14, 2011. On January 23, 2012, the court issued an Order Preliminarily Approving Settlement, in which the court set a hearing date for the final approval of the settlement for May 1, 2012. On May 2, 2012 the Court issued an order of final approval of the settlement and dismissed the case with prejudice in accordance with the terms of the settlement agreement.

Other claims presently pending against the Company are claims seeking unspecified damages brought by current or former contract chicken growers who allege, along with other assertions, that the Company breached grower contracts and made false representations to induce the plaintiffs into building chicken farms and entering into chicken growing agreements with the Company. In the case styled Sheila Adams, et al. v. Pilgrim’s Pride Corporation, on September 30, 2011, the trial court issued its findings of fact and conclusions of law stating that the Company violated section 192(e) of the Packers and Stockyards Act of 1921 by purportedly attempting to manipulate the price of chicken by idling the El Dorado, Arkansas complex and awarded damages in the amount of $25.8 million. Afterward, the Company filed post-judgment motions attacking the trial court’s findings of fact and conclusions of law, which, on December 28, 2011, were granted in part and resulted in a reduction of the damages award from $25.8 million to $25.6 million. The case relates to our Farmerville, Louisiana; Nacogdoches, Texas; and the De Queen and Batesville, Arkansas complexes. On January 19, 2012, the Company appealed the findings of fact and conclusions of law and decision concerning the post-judgment motions to the United States Fifth Circuit Court of Appeals. The Company intends to vigorously pursue its appellate rights and defend against the underlying judgment. The Company has recorded an estimated probable loss that is less than the outstanding judgment. Oral argument occurred on December 3, 2012. The appeal has been submitted for a decision, but there is no deadline set for the Fifth Circuit Court of Appeals to issue a decision. As for the remaining claims, the bench trials relating to the allegations asserted by the plaintiffs from the Farmerville, Louisiana complex began on July 16, 2012. That bench trial concluded on August 2, 2012. The Marshall Court has not issued a decision. Additionally, the bench trials relating to the claims asserted by the plaintiffs from the Nacogdoches, Texas complex began on September 12, 2012. The trial has not concluded. However, at this time, the Nacogdoches, Texas bench trial is scheduled to resume on April 22, 2013. The remaining bench trial for the plaintiffs from the De Queen and Batesville, Arkansas complexes was scheduled for October 29, 2012, but that trial date was canceled. The Marshall Court has not scheduled new dates for that bench trial. The Company intends to vigorously defend against these claims. Although the likelihood of financial loss related to the remaining growers’ claims is reasonably possible, an estimate of potential loss cannot be determined at this time because of now conflicting legal authority, the factual nature of the various growers’ individual claims, and a new judge who will preside over the remaining bench trials. There can be no assurances that other similar claims may not be brought against the Company.

The United States Department of Treasury, IRS filed an amended proof of claim in the Bankruptcy Court pursuant to which the IRS asserted claims that total $74.7 million. We filed in the Bankruptcy Court (i) an objection to the IRS’ amended proof of claim, and (ii) a motion requesting the Bankruptcy Court to determine our U.S. federal tax liability pursuant to Sections 105 and 505 of the Bankruptcy Code. The objection and motion asserted that the Company had no liability for the additional U.S. federal taxes that have been asserted for pre-petition periods by the IRS. The IRS responded in opposition to our objection and motion. On July 8, 2010, the Bankruptcy Court granted our unopposed motion requesting that the Bankruptcy Court abstain from determining our federal tax liability. As a result we have worked with the IRS through the normal processes and procedures that are available to all taxpayers outside of bankruptcy (including the Tax Court proceedings discussed below) to resolve the IRS’ amended proof of claim. On December 12, 2012 we entered into two Stipulations with the IRS. The first Stipulation relates to the Company’s 2003, 2005, and 2007 tax years and resolves all of the material issues in the case. The second Stipulation relates to the Company as the successor in interest to Gold Kist for the tax years ended June 30, 2005 and September 30, 2005, and resolves all substantive issues in the case. These Stipulations account for approximately $29.3 million of the amended proof of claim and should result in no additional tax due.

In connection with the amended proof of claim, on May 26, 2010, we filed a petition in Tax Court in response to a Notice of Deficiency that was issued to the Company as the successor in interest to Gold Kist. The Notice of Deficiency and the Tax Court proceeding relate to a loss that Gold Kist claimed for its tax year ended June 30, 2004. This proceeding accounts for approximately $45.4 million of the amended proof of claim and the Company is still working with the IRS through the normal processes and procedures to resolve this portion of the IRS’ amended proof of claim.

Upon the initial filing of the Gold Kist tax return for the year ended June 30, 2004, the Company assessed the likelihood that the position related to the proceeding would be sustained upon examination and determined that it met the recognition threshold and the full amount of benefit was recognized. We continue to believe the position is more likely than not of being sustained. If adversely determined, the outcome could have a material effect on the Company’s operating results and financial position.

U.S. Immigration and Customs Enforcement (“ICE”) investigated allegations of identity theft within our workforce. With our cooperation, ICE arrested approximately 350 of our employees in 2008 believed to have engaged in identity theft at five of our facilities. On December 30, 2009, PPC, the U.S. Attorney’s Office for the Eastern District of Texas, and the Dallas Office of ICE entered into a non-prosecution agreement and civil resolution of the government’s investigation. Under this agreement: (i) the government agreed not to proceed either criminally or civilly against PPC, and to end its investigation of the immigration-related matters, relating to both the company and its current and former officers, employees and directors; (ii) PPC agreed to an immigration compliance program that would remain in effect for at least the 5-year term of the agreement; and (iii) PPC will pay an aggregate of $4.5 million, which approximates the amount the Company had previously accrued for this matter, to the government in four annual installments. We paid the first three installments of $1.1 million in 2010, 2011 and 2012. We also paid the final installment in 2013. The parties acknowledged that PPC was admitting to no civil liability or criminal culpability as a result of the settlement. However, no assurances can be given that further enforcement efforts by governmental authorities against our employees or the Company (i) will not disrupt a portion of our workforce or our operations at one or more of our facilities, thereby negatively impacting our business or (ii) result in the assessment of fines against us that could have a material adverse effect on our financial position, results of operations or cash flows.

- Definition

The entire disclosure for commitments and contingencies.

+ References

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-Paragraph 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 9, 10, 11, 12
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

INCENTIVE COMPENSATION

12 Months Ended

Dec. 30, 2012

Incentive Compensation Plans [Abstract]

Disclosure Of Compensation Related Costs, Share-Based Payments [Text Block]

18. INCENTIVE COMPENSATION

Incentive Compensation Plans

The Company sponsors an annual incentive program that provides the grant of bonus awards payable upon achievement of specified performance goals (the “STIP”). Full-time, salaried exempt employees of the Company and its affiliates who are selected by the administering committee are eligible to participate in the STIP. The Company has accrued $7.2 million in costs related to the STIP at December 30, 2012.

The Company also sponsors a performance-based, omnibus long-term incentive plan that provides for the grant of a broad range of long-term equity-based and cash-based awards to the Company’s officers and other employees, members of the Board and any consultants (the “LTIP”). The equity-based awards that may be granted under the LTIP include “incentive stock options,” within the meaning of the Internal Revenue Code, nonqualified stock options, stock appreciation rights, restricted stock awards and restricted stock units. We have reserved approximately 6.6 million shares of common stock for future issuance under the LTIP. The restricted stock awarded to Fabio Sandri on August 27, 2012 was granted under this plan. No other awards have been granted under the LTIP as of the date of this annual report.

Share-Based Compensation

The Company granted 200,000 restricted shares of its common stock to William W. Lovette effective January 14, 2011 in connection with the employment agreement with Mr. Lovette. Restrictions on the first tranche of 100,000 shares of this common stock lapsed on January 3, 2013 and restrictions on the second tranche of 100,000 shares of this common stock will lapse on January 3, 2014, subject to Mr. Lovette’s continued employment with the Company through the applicable lapse date. The $1.4 million fair value of the shares as of the grant date was determined by multiplying the number of shares granted by the closing market price of the Company’s common stock on the grant date. The Company recognized compensation expense of $0.7 million on the first tranche of these restricted shares ratably from January 14, 2011 to January 3, 2013. Assuming no forfeiture of shares, the Company will recognize compensation expense of $0.7 million on the second tranche of these restricted shares ratably from January 14, 2011 to January 3, 2014.

The Company granted 72,675 restricted shares of its common stock to Mr. Sandri effective August 27, 2012 as compensation for services to be rendered. Restrictions on these shares will lapse on April 27, 2014, subject to Mr. Sandri’s continued employment with the Company through the applicable vesting date. The $0.4 million fair value of the shares as of the grant date was determined by multiplying the number of shares granted by the average market price of the Company’s common stock on the grant date. Assuming no forfeiture of shares, the Company will recognize compensation expense of $0.4 million ratably from August 27, 2012 to April 27, 2014.

Compensation cost charged as selling, general and administrative expense, the income tax benefit recognized for our share-based compensation arrangements and the weighted average fair value of the restricted shares of common stock granted is included below:

	2012		2011		2010
	(In thousands, except weighted average fair values)
Total share-based compensation cost	$	684	$	568	$	—
Income tax benefit		28		—		—
Weighted average fair value of restricted shares of
common stock granted		5.00		7.10		—

The Company’s restricted share activity is included below:

	2012			2011
		Weighted Average			Weighted Average
		Grant Date			Grant Date Fair
	Number	Fair Value		Number	Value
	(In thousands, except weighted average fair values)
Outstanding at beginning of year	200	$	7.10	—	$	—
Shares granted	73		5.00	200		7.10
Outstanding at end of year	273	$	6.53	200	$	7.10

At December 30, 2012, the total unrecognized compensation cost related to all nonvested awards was $532,000. That cost is expected to be recognized over a weighted average period of 1.18 years.

Historically, we have issued new shares to satisfy award conversions.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

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-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Position (SOP)
-Number 93-6
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

INSURANCE PROCEEDS

12 Months Ended

Dec. 30, 2012

Insurance Proceeds [Abstract]

Insurance Proceeds [Text Block]

19. INSURANCE PROCEEDS

On August 16, 2011, an ammonia leak and explosion at our Marshville, North Carolina facility damaged portions of the building, machinery and equipment. The Company resumed operations at the Marshville facility approximately two weeks after the accident occurred. This insurance claim was still open as of December 30, 2012.

On July 21, 2008, a fire at one of the Company’s facilities in Mt. Pleasant, Texas damaged a significant portion of the plant’s building, machinery and equipment. The Company resumed operations at the Mt. Pleasant plant in April 2009. The insurance claim was closed in May 2010.

The Company received the following proceeds related to business interruption claims:

	2012		2011		2010
	(In thousands)
Mt. Pleasant, Texas	$	—	$	—	$	326
Marshville, North Carolina		1,448		—		—

These proceeds were recognized in Cost of sales in the Consolidated Statements of Operations.

MARKET RISKS AND CONCENTRATIONS

12 Months Ended

Dec. 30, 2012

Market Risks and Concentrations [Abstract]

Concentration Risk Disclosure [Text Block]

20. MARKET RISKS AND CONCENTRATIONS

The Company’s financial instruments that are exposed to concentrations of credit risk consist primarily of cash equivalents, investment securities and trade accounts receivable. The Company’s cash equivalents and investment securities are high-quality debt and equity securities placed with major banks and financial institutions. The Company’s trade accounts receivable are generally unsecured. Credit evaluations are performed on all significant customers and updated as circumstances dictate. Concentrations of credit risk with respect to trade accounts receivable are limited due to the large number of customers and their dispersion across geographic areas. With the exception of one customer that accounts for approximately 12.9% of trade accounts and other receivables at December 30, 2012, and approximately 9.7% of net sales for 2012, the Company does not believe it has significant concentrations of credit risk in its trade accounts receivable.

At December 30, 2012, approximately 36.3% of the Company’s employees were covered under collective bargaining agreements. Substantially all employees covered under collective bargaining agreements are covered under agreements that expired in 2011 or 2012 and remain subject to continuing negotiation or will expire in 2013. We have not experienced any labor-related work stoppage at any location in over eight years. We believe our relationship with our employees and union leadership is satisfactory. At any given time, we will be in some stage of contract negotiations with various collective bargaining units. The Company is currently in negotiations with union locals in 11 locations, and there is no assurance that agreement will be reached. In the absence of an agreement, we may become subject to labor disruption at any of these locations, which could have an adverse effect on our financial results.

The aggregate carrying amount of net assets belonging to our Mexico operations was $277.0 million and $194.3 million at December 30, 2012 and December 25, 2011, respectively.

- Definition

The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

NONCONTROLLING INTERESTS

12 Months Ended

Dec. 30, 2012

Noncontrolling Interest [Abstract]

Noncontrolling Interest Disclosure [Text Block]

21. NONCONTROLLING INTERESTS

In December 2007, the Company assumed a 54% ownership interest in GC Properties General Partnership (“GC Properties”) through its acquisition of Gold Kist. GC Properties owns and maintains an office building in Atlanta, Georgia at which the Company, among other tenants, leased office space. In September 2010, the Company purchased the remaining 46% ownership interest in GC Properties from Cotton States Mutual Insurance Company for $7.6 million.

In April 2007, the Company purchased a 49% ownership interest in Merit Provisions LLC (“Merit”). Until March 2011, Merit purchased inventory from the Company for ultimate distribution to a major foodservice company. In June 2011, the Company purchased the remaining 51% ownership interest in Merit for $2.5 million.

- Definition

The entire disclosure for noncontrolling interest in consolidated subsidiaries, which could include the name of the subsidiary, the ownership percentage held by the parent, the ownership percentage held by the noncontrolling owners, the amount of the noncontrolling interest, the location of this amount on the balance sheet (when not reported separately), an explanation of the increase or decrease in the amount of the noncontrolling interest, the noncontrolling interest share of the net Income or Loss of the subsidiary, the location of this amount on the income statement (when not reported separately), the nature of the noncontrolling interest such as background information and terms, the amount of the noncontrolling interest represented by preferred stock, a description of the preferred stock, and the dividend requirements of the preferred stock.

+ References + Details

BUSINESS SEGMENT AND GEOGRAPHIC REPORTING

12 Months Ended

Dec. 30, 2012

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

22. BUSINESS SEGMENT AND GEOGRAPHIC REPORTING

We operate in one reportable business segment, as a producer and seller of chicken products we either produce or purchase for resale in the U.S., Puerto Rico and Mexico. We conduct separate operations in the U.S., Puerto Rico and Mexico; however, for geographic reporting purposes, we include Puerto Rico with our U.S. operations. Corporate expenses are allocated to Mexico based upon various apportionment methods for specific expenditures incurred related thereto with the remaining amounts allocated to the U.S.

During 2011, we announced organizational changes that resulted in the merger of our former Other Products segment into our Chicken segment. Data related to our former Other Products segment, which included primarily non-chicken products sold through our distribution centers, table eggs, animal feed and offal, is no longer reported directly to the chief operating decision maker. This information is now reported through chicken operations management. We reclassified prior year segment disclosures to conform to the new segment presentation.

Net sales to customers by customer location and long-lived assets are as follows:

	2012		2011		2010
	(In thousands)
Net sales to customers by customer location:
United States	$	6,600,206	$	6,108,797	$	5,740,563
Mexico		988,712		827,186		669,870
Asia		262,455		353,368		223,240
North America		111,305		88,900		82,026
Europe		79,101		82,261		130,635
Africa		62,642		56,741		23,363
South America		13,775		14,224		8,252
Pacific		3,186		4,221		3,680
Total	$	8,121,382	$	7,535,698	$	6,881,629

	December 30, 2012		December 25, 2011
	(In thousands)
Long-lived assets^(a):
United States	$	1,106,482	$	1,157,410
Mexico		83,439		84,342
Total	$	1,189,921	$	1,241,752

(a)

For this disclosure, we exclude financial instruments, deferred tax assets and intangible assets in accordance with ASC 280-10-50-41, Segment Reporting. Long-lived assets, as used in ASC 280-10-50-41, implies hard assets that cannot be readily removed.

The following table sets forth, for the periods beginning with 2010, net sales attributable to each of our primary product lines and markets served with those products. We based the table on our internal sales reports and their classification of product types.

	2012		2011		2010
U.S. chicken:	(In thousands)
Prepared chicken	$	2,239,289	$	2,135,337	$	2,262,107
Fresh chicken		3,583,854		3,160,429		2,834,972
Export and other chicken by-products		817,723		808,038		581,303
Total U.S. chicken		6,640,866		6,103,804		5,678,382
Mexico chicken		758,023		720,333		615,433
Total chicken		7,398,889		6,824,137		6,293,815
Other products:
U.S.		608,619		674,923		558,675
Mexico		113,874		36,638		29,139
Total other products		722,493		711,561		587,814
Total net sales	$	8,121,382	$	7,535,698	$	6,881,629

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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+ Details

SUPPLEMENTAL GUARANTOR FINANCIAL INFORMATION

12 Months Ended

Dec. 30, 2012

Guarantees [Abstract]

Guarantees [Text Block]

23. SUPPLEMENTAL GUARANTOR FINANCIAL INFORMATION

On December 15, 2010, the Company closed on the sale of the 2018 Notes. The 2018 Notes are unsecured obligations of the Company and are fully and unconditionally guaranteed on a senior unsecured basis by Pilgrim’s Pride Corporation of West Virginia, Inc., a wholly owned subsidiary of the Company (the “Guarantor”). In accordance with Rule 3-10 of Regulation S-X promulgated under the Securities Act of 1933, the following condensed consolidating financial statements present the financial position, results of operations and cash flows of the Company (referred to as “Parent” for the purpose of this note only) on a Parent-only basis, the Guarantor on a Guarantor-only basis, the combined non-Guarantor subsidiaries and elimination entries necessary to arrive at the information for the Parent, the Guarantor and non-Guarantor subsidiaries on a consolidated basis. Investments in subsidiaries are accounted for by the Company using the equity method for this presentation.

The tables below present the condensed consolidating balance sheets as of December 30, 2012 and December 25, 2011 as well as the condensed consolidating statements of operations, condensed consolidating statements of comprehensive income (loss) and condensed consolidated statements of cash flows for the years ended 2012, 2011 and 2010 based on the guarantor structure.

CONDENSED CONSOLIDATING BALANCE SHEETS
December 30, 2012
(In thousands)

			Subsidiary		Subsidiary		Eliminations/
	Parent		Guarantor		Non-Guarantors		Adjustments			Consolidation
Cash and cash equivalents	$	27,657	$	—	$	40,523	$	—		$	68,180
Restricted cash and cash equivalents		—		—		—		—			—
Investment in available-for-sale securities		—		—		—		—			—
Trade accounts and other receivables, less
allowance for doubtful accounts		326,031		1,843		57,056		—			384,930
Account receivable from JBS USA, LLC		1,514		—		—		—			1,514
Inventories		802,282		22,813		125,201		—			950,296
Income taxes receivable		55,306		—		—		(587	)		54,719
Current deferred tax assets		—		3,794		506		(4,300	)		—
Prepaid expenses and other current assets		29,603		—		26,444		—			56,047
Assets held for sale		9,808		—		17,234		—			27,042
Total current assets		1,252,201		28,450		266,964		(4,887	)		1,542,728
Investment in available-for-sale securities		—		—		—		—			—
Intercompany receivable		19,860		53,706		—		(73,566	)		—
Investment in subsidiaries		376,226		—		—		(376,226	)		—
Deferred tax assets		101,100		—		422		(4,091	)		97,431
Other long-lived assets		44,936		—		180,587		(180,000	)		45,523
Identified intangible assets, net		27,386		—		10,880		—			38,266
Property, plant and equipment, net		1,043,696		45,746		104,368		(3,889	)		1,189,921
Total assets	$	2,865,405	$	127,902	$	563,221	$	(642,659	)	$	2,913,869
Accounts payable	$	255,517	$	4,270	$	52,578	$	—		$	312,365
Account payable to JBS USA, LLC		13,436		—		—		—			13,436
Accrued expenses and other current liabilities		230,278		24,265		28,997		—			283,540
Income taxes payable		—		—		1,055		(587	)		468
Current deferred tax liabilities		108,201		—		581		(4,300	)		104,482
Current maturities of long-term debt		15,886		—		—		—			15,886
Total current liabilities		623,318		28,535		83,211		(4,887	)		730,177
Long-term debt, less current maturities		1,173,870		—		—		(25,000	)		1,148,870
Note payable to JBS USA Holdings, Inc.		—		—		—		—			—
Intercompany payable		—		—		73,566		(73,566	)		—
Deferred tax liabilities		—		3,794		297		(4,091	)		—
Other long-term liabilities		122,580		—		3,245		—			125,825
Total liabilities		1,919,768		32,329		160,319		(107,544	)		2,004,872
Total Pilgrim’s Pride Corporation stockholders’
equity		945,637		95,573		400,276		(535,115	)		906,371
Noncontrolling interest		—		—		2,626		—			2,626
Total stockholders’ equity		945,637		95,573		402,902		(535,115	)		908,997
Total liabilities and stockholders’ equity	$	2,865,405	$	127,902	$	563,221	$	(642,659	)	$	2,913,869

CONDENSED CONSOLIDATING BALANCE SHEETS
December 25, 2011
(In thousands)

			Subsidiary		Subsidiary		Eliminations/
	Parent		Guarantor		Non-Guarantors		Adjustments			Consolidation
Cash and cash equivalents	$	13,733	$	30	$	27,846	$	—		$	41,609
Restricted cash and cash equivalents		—		—		7,680		—			7,680
Investment in available-for-sale securities		—		—		157		—			157
Trade accounts and other receivables, less
allowance for doubtful accounts		302,809		1,575		44,838		—			349,222
Account receivable from JBS USA, LLC		21,198		—		—		—			21,198
Inventories		766,227		21,144		91,723		—			879,094
Income taxes receivable		62,160		—		528		(3,621	)		59,067
Current deferred tax assets		—		4,003		1,478		(5,481	)		—
Prepaid expenses and other current assets		35,877		87		16,386		—			52,350
Assets held for sale		37,754		—		16,062		—			53,816
Total current assets		1,239,758		26,839		206,698		(9,102	)		1,464,193
Investment in available-for-sale securities		—		—		497		—			497
Intercompany receivable		50,064		33,978		—		(84,042	)		—
Investment in subsidiaries		304,395		—		—		(304,395	)		—
Deferred tax assets		75,392		—		7		(4,300	)		71,099
Other long-lived assets		57,460		—		180,461		(180,000	)		57,921
Identified intangible assets, net		31,384		—		12,699		—			44,083
Property, plant and equipment, net		1,090,376		49,336		105,928		(3,888	)		1,241,752
Total assets	$	2,848,829	$	110,153	$	506,290	$	(585,727	)	$	2,879,545
Accounts payable	$	270,538	$	13,033	$	45,293	$	—		$	328,864
Account payable to JBS USA, LLC		11,653		—		—		—			11,653
Accrued expenses and other current liabilities		226,016		17,193		38,588		—			281,797
Income taxes payable		—		—		3,621		(3,621	)		—
Current deferred tax liabilities		83,795		—		934		(5,481	)		79,248
Current maturities of long-term debt		15,611		—		—		—			15,611
Total current liabilities		607,613		30,226		88,436		(9,102	)		717,173
Long-term debt, less current maturities		1,433,001		—		—		(25,000	)		1,408,001
Note payable to JBS USA Holdings, Inc.		50,000		—		—		—			50,000
Intercompany payable		—		—		84,042		(84,042	)		—
Deferred tax liabilities		—		4,003		297		(4,300	)		—
Other long-term liabilities		289,697		—		11,675		(155,431	)		145,941
Total liabilities		2,380,311		34,229		184,450		(277,875	)		2,321,115
Total Pilgrim’s Pride Corporation stockholders’
equity		468,518		75,924		319,022		(307,852	)		555,612
Noncontrolling interest		—		—		2,818		—			2,818
Total stockholders’ equity		468,518		75,924		321,840		(307,852	)		558,430
Total liabilities and stockholders’ equity	$	2,848,829	$	110,153	$	506,290	$	(585,727	)	$	2,879,545

CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
Fifty-Three Weeks Ended December 30, 2012
(In thousands)

				Subsidiary			Subsidiary			Eliminations/
	Parent			Guarantor			Non-Guarantors			Adjustments			Consolidation
Net sales	$	6,836,012		$	537,198		$	992,501		$	(244,329	)	$	8,121,382
Cost of sales		6,530,925			511,800			887,154			(244,329	)		7,685,550
Gross profit		305,087			25,398			105,347			—			435,832
Selling, general and administrative expense		156,535			—			20,506			—			177,041
Administrative restructuring charges, net		9,743			—			(1,294	)		—			8,449
Total costs and expenses		6,697,203			511,800			906,366			(244,329	)		7,871,040
Operating income		138,809			25,398			86,135			—			250,342
Other expenses (income):
Interest expense		104,652			—			274			—			104,926
Interest income		(295	)		—			(1,102	)		—			(1,397	)
Foreign currency transaction losses (gains)		95			—			(4,905	)		—			(4,810	)
Miscellaneous, net		(2,131	)		(14	)		22			684			(1,439	)
Total other expenses		102,321			(14	)		(5,711	)		684			97,280
Income (loss) from continuing operations before
income taxes		36,488			25,412			91,846			(684	)		153,062
Income tax expense (benefit)		(38,852	)		9,593			8,279			—			(20,980	)
Income (loss) before equity in earnings of
consolidated subsidiaries		75,340			15,819			83,567			(684	)		174,042
Equity in earnings of consolidated subsidiaries		101,372			—			—			(101,372	)		—
Net income (loss)		176,712			15,819			83,567			(102,056	)		174,042
Less: Net loss attributable to noncontrolling
interest		—			—			(192	)		—			(192	)
Net income (loss) attributable to Pilgrim’s Pride	$	176,712		$	15,819		$	83,759		$	(102,056	)	$	174,234

CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
Fifty-Two Weeks Ended December 25, 2011

	(In thousands)
				Subsidiary		Subsidiary			Eliminations/
	Parent			Guarantor		Non-Guarantors			Adjustments			Consolidation
Net sales	$	6,135,319		$	458,932	$	1,225,128		$	(283,681	)	$	7,535,698
Cost of sales		6,237,535			430,343		1,291,080			(283,681	)		7,675,277
Operational restructuring charges, net		1,958			—		—			—			1,958
Gross profit (loss)		(104,174	)		28,589		(65,952	)		—			(141,537	)
Selling, general and administrative expense		174,694			—		30,449			—			205,143
Administrative restructuring charges, net		19,824			—		7,087			—			26,911
Total costs and expenses		6,434,011			430,343		1,328,616			(283,681	)		7,909,289
Operating income (loss)		(298,692	)		28,589		(103,488	)		—			(373,591	)
Other expenses (income):
Interest expense		110,940			—		592			—			111,532
Interest income		(363	)		—		(1,102	)		—			(1,465	)
Foreign currency transaction losses (gains)		(31	)		—		12,632			—			12,601
Miscellaneous, net		59,661			3,818		(98,360	)		25,748			(9,133	)
Total other expenses		170,207			3,818		(86,238	)		25,748			113,535
Income (loss) from continuing operations before
income taxes		(468,899	)		24,771		(17,250	)		(25,748	)		(487,126	)
Income tax expense (benefit)		(14,139	)		9,351		13,352			—			8,564
Income (loss) before equity in earnings of
consolidated subsidiaries		(454,760	)		15,420		(30,602	)		(25,748	)		(495,690	)
Equity in earnings of consolidated subsidiaries		(9,334	)		—		—			9,334			—
Net income (loss)		(464,094	)		15,420		(30,602	)		(16,414	)		(495,690	)
Less: Net income attributable to noncontrolling
interest		—			—		1,082			—			1,082
Net income (loss) attributable to Pilgrim’s Pride	$	(464,094	)	$	15,420	$	(31,684	)	$	(16,414	)	$	(496,772	)

CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
Fifty-Two Weeks Ended December 26, 2010

	(In thousands)
				Subsidiary			Subsidiary			Eliminations/
	Parent			Guarantor			Non-Guarantors			Adjustments			Consolidation
Net sales	$	5,623,958		$	470,649		$	1,173,766		$	(386,744	)	$	6,881,629
Costs and expenses:
Cost of sales		5,183,274			449,358			1,170,430			(386,744	)		6,416,318
Operational restructuring charges, net		4,318			—			—			—			4,318
Gross profit (loss)		436,366			21,291			3,336			—			460,993
Selling, general and administrative expense		176,589			(279	)		33,234			—			209,544
Administrative restructuring charges, net		59,136			—			6,886			—			66,022
Total costs and expenses		5,423,317			449,079			1,210,550			(386,744	)		6,696,202
Operating income (loss)		200,641			21,570			(36,784	)		—			185,427
Other expenses (income):
Interest expense		103,735			—			1,818			—			105,553
Interest income		(580	)		—			(3,225	)		—			(3,805	)
Loss on early extinguishment of debt		11,726			—			—			—			11,726
Foreign currency transaction losses (gains)		314			—			(102	)		—			212
Miscellaneous, net		91,576			4,241			(110,261	)		1,156			(13,288	)
Total other expenses		206,771			4,241			(111,770	)		1,156			100,398
Income (loss) from continuing operations before
reorganization		(6,130	)		17,329			74,986			(1,156	)		85,029
Reorganization items, net		18,348			—			193			—			18,541
Income (loss) from continuing operations before
income taxes		(24,478	)		17,329			74,793			(1,156	)		66,488
Income tax expense (benefit)		(15,266	)		6,542			(15,114	)		—			(23,838	)
Income (loss) before equity in earnings of
consolidated subsidiaries		(9,212	)		10,787			89,907			(1,156	)		90,326
Equity in earnings of consolidated subsidiaries		65,544			—			—			(65,544	)		—
Net income (loss)		56,332			10,787			89,907			(66,700	)		90,326
Less: Net income attributable to noncontrolling
interest		—			—			3,185			—			3,185
Net income (loss) attributable to Pilgrim’s Pride	$	56,332		$	10,787		$	86,722		$	(66,700	)	$	87,141

CONDENSED CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME (LOSS)
Fifty-Three Weeks Ended December 30, 2012

(In thousands)

				Subsidiary		Subsidiary			Eliminations/
	Parent			Guarantor		Non-Guarantors			Adjustments			Consolidation
Net income (loss)	$	176,712		$	15,819	$	83,567		$	(102,056	)	$	174,042
Other comprehensive income (loss):
Unrealized holding losses on available-
for-sale securities, net of tax		—			—		(12	)		—			(12	)
Losses associated with pension and
other postretirement benefits, net of tax		(22,429	)		—		—			—			(22,429	)
Total other comprehensive loss, net of tax		(22,429	)		—		(12	)		—			(22,441	)
Comprehensive income (loss)		154,283			15,819		83,555			(102,056	)		151,601
Less: Comprehensive income attributable to
noncontrolling interests		—			—		(192	)		—			(192	)
Comprehensive income (loss) attributable to
Pilgrim’s Pride Corporation	$	154,283		$	15,819	$	83,747		$	(102,056	)	$	151,793

CONDENSED CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME (LOSS)
Fifty-Two Weeks Ended December 25, 2011

(In thousands)

				Subsidiary		Subsidiary			Eliminations/
	Parent			Guarantor		Non-Guarantors			Adjustments			Consolidation
Net income (loss)	$	(464,094	)	$	15,420	$	(30,602	)	$	(16,414	)	$	(495,690	)
Other comprehensive income (loss):
Unrealized holding gains on available-
for-sale securities, net of tax		—			—		(1,160	)		—			(1,160	)
Losses associated with pension and
other postretirement benefits, net of tax		(21,273	)		—		—			—			(21,273	)
Total other comprehensive income (loss),
net of tax		(21,273	)		—		(1,160	)		—			(22,433	)
Comprehensive income (loss)		(485,367	)		15,420		(31,762	)		(16,414	)		(518,123	)
Less: Comprehensive income attributable to
noncontrolling interests		—			—		1,082			—			1,082
Comprehensive income (loss) attributable to
Pilgrim’s Pride Corporation	$	(485,367	)	$	15,420	$	(32,844	)	$	(16,414	)	$	(519,205	)

CONDENSED CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME (LOSS)
Fifty-Two Weeks Ended December 26, 2010

(In thousands)

				Subsidiary		Subsidiary			Eliminations/
	Parent			Guarantor		Non-Guarantors			Adjustments			Consolidation
Net income (loss)	$	56,332		$	10,787	$	89,907		$	(66,700	)	$	90,326
Other comprehensive income (loss):
Unrealized holding losses on available-
for-sale securities, net of tax		—			—		(226	)		—			(226	)
Recognition in earnings of a previously
unrecognized gain on a derivative
instrument designated as a cash flow
hedge, net of tax		(2,565	)		—		—			—			(2,565	)
Gains associated with pension and
other postretirement benefits, net of tax		6,420			—		—			—			6,420
Total other comprehensive income (loss),
net of tax		3,855			—		(226	)		—			3,629
Comprehensive income (loss)		60,187			10,787		89,681			(66,700	)		93,955
Less: Comprehensive income attributable to
noncontrolling interests		—			—		3,185			—			3,185
Comprehensive income (loss) attributable to
Pilgrim’s Pride Corporation	$	60,187		$	10,787	$	86,496		$	(66,700	)	$	90,770

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
Fifty-Three Weeks Ended December 30, 2012

	(In thousands)
				Subsidiary			Subsidiary			Eliminations/
	Parent			Guarantor			Non-Guarantors			Adjustments			Consolidation
Cash provided by (used in) operating activities	$	174,046		$	2,178		$	23,653		$	(253	)	$	199,624

Cash flows from investing activities:
Acquisitions of property, plant and equipment		(75,985	)		(2,208	)		(12,134	)		—			(90,327	)
Purchases of investment securities		(73	)		—			(89	)		—			(162	)
Proceeds from sale or maturity of investment
securities		57			—			631			—			688
Proceeds from business dispositions to Swift
Pork Company		—			—			—			—			—
Proceeds from business dispositions to JBS
Trading International, Inc.		—			—			—			—			—
Proceeds from property sales and disposals		26,911			—			2,489			—			29,400
Cash used in investing activities		(49,090	)		(2,208	)		(9,103	)		—			(60,401	)

Cash flows from financing activities:
Payments on notes payable to JBS USA		(50,000	)		—			—			—			(50,000	)
Proceeds from long-term debt		851,400			—			—			—			851,400
Payments on long-term debt		(1,110,711	)		—			—			—			(1,110,711	)
Proceeds from sale of common stock		198,282			—			—			—			198,282
Other financing activities		—			—			(253	)		253			—
Cash provided by (used in) financing
activities		(111,029	)		—			(253	)		253			(111,029	)
Effect of exchange rate changes on cash and cash
equivalents		—			—			(1,623	)		—			(1,623	)
Increase (decrease) in cash and cash equivalents		13,927			(30	)		12,674			—			26,571
Cash and cash equivalents, beginning of period		13,733			30			27,846			—			41,609
Cash and cash equivalents, end of period	$	27,660		$	—		$	40,520		$	—		$	68,180

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
Fifty-Two Weeks Ended December 25, 2011

	(In thousands)
				Subsidiary			Subsidiary			Eliminations/
	Parent			Guarantor			Non-Guarantors			Adjustments			Consolidation
Cash provided by (used in) operating activities	$	(91,621	)	$	8,973		$	(19,385	)	$	(26,958	)	$	(128,991	)

Cash flows from investing activities:
Acquisitions of property, plant and equipment		(115,791	)		(9,108	)		(11,069	)		—			(135,968	)
Purchases of investment securities		—			—			(4,596	)		—			(4,596	)
Proceeds from sale or maturity of investment
securities		—			—			15,852			—			15,852
Proceeds from business dispositions to Swift
Pork Company		—			—			13,000			—			13,000
Proceeds from business dispositions to JBS
Trading International, Inc.		—			—			24,479			—			24,479
Proceeds from property sales and disposals		26,503			165			2,376			—			29,044
Cash provided by (used in) investing
activities		(89,288	)		(8,943	)		40,042			—			(58,189	)

Cash flows from financing activities:
Proceeds from note payable to JBS USA		50,000			—			—			—			50,000
Proceeds from long-term debt		965,689			—			—			—			965,689
Payments on long-term debt		(881,833	)		—			—			—			(881,833	)
Purchase of remaining interest in subsidiary		(2,504	)		—			—			—			(2,504	)
Payment of capitalized loan costs		(4,395	)		—			—			—			(4,395	)
Cash dividends paid		—			—			(25,000	)		25,000			—
Other financing activities		—			—			(2,065	)		1,958			(107	)
Cash provided by (used in) financing
activities		126,957			—			(27,065	)		26,958			126,850
Effect of exchange rate changes on cash and cash
equivalents		—			—			(4,138	)		—			(4,138	)
Increase (decrease) in cash and cash equivalents		(53,952	)		30			(10,546	)		—			(64,468	)
Cash and cash equivalents, beginning of period		67,685			—			38,392			—			106,077
Cash and cash equivalents, end of period	$	13,733		$	30		$	27,846		$	—		$	41,609

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
Fifty-Two Weeks Ended December 26, 2010

	(In thousands)
				Subsidiary			Subsidiary			Eliminations/
	Parent			Guarantor			Non-Guarantors			Adjustments			Consolidation
Cash provided by (used in) operating activities	$	22,412		$	3,496		$	(10,147	)	$	(1,156	)	$	14,605

Cash flows from investing activities:
Acquisitions of property, plant and equipment		(162,264	)		(3,273	)		(13,795	)		—			(179,332	)
Purchases of investment securities		—			—			(17,201	)		—			(17,201	)
Proceeds from sale or maturity of investment
securities		—			—			68,100			—			68,100
Proceeds from property sales and disposals		9,640			(223	)		5,281			—			14,698
Cash provided by (used in) investing
activities		(152,624	)		(3,496	)		42,385			—			(113,735	)

Cash flows from financing activities:
Proceeds from long-term debt		2,438,855			—			—			—			2,438,855
Payments on long-term debt		(3,153,848	)		—			(43,551	)		—			(3,197,399	)
Proceeds from sale of common stock		800,000			—			—			—			800,000
Purchase of remaining interest in subsidiary		(7,637	)		—			—			—			(7,637	)
Payment of capitalized loan costs		(62,788	)		—			—			—			(62,788	)
Other financing activities		—			—			(1,667	)		1,156			(511	)
Cash provided by (used in) financing
activities		14,582			—			(45,218	)		1,156			(29,480	)
Effect of exchange rate changes on cash and cash
equivalents		—			—			(1,613	)		—			(1,613	)
Decrease in cash and cash equivalents		(115,630	)		—			(14,593	)		—			(130,223	)
Cash and cash equivalents, beginning of period		183,315			—			52,985			—			236,300
Cash and cash equivalents, end of period	$	67,685		$	—		$	38,392		$	—		$	106,077

QUARTERLY RESULTS

12 Months Ended

Dec. 30, 2012

Quarterly Results (Unaudited) [Abstract]

Quarterly Financial Information [Text Block]

24.

QUARTERLY RESULTS (UNAUDITED-SEE ACCOMPANYING ACCOUNTANTS’ REPORT)

2012	First		Second		Third		Fourth^(a)		Year
	(In thousands, except per share data)
Net sales	$	1,888,773	$	1,974,469	$	2,068,478	$	2,189,662	$	8,121,382
Gross profit		110,065		144,089		106,135		75,543		435,832
Net income attributable to PPC
common stockholders		39,173		69,357		42,931		22,773		174,234
Net income per share amounts -
basic and diluted		0.18		0.27		0.17		0.09		0.70
Number of days in quarter		91		91		91		98		371

(a)

In the fourth quarter of 2012, the Company recognized expenses related to the shutdown of our Dallas plant of $1.1 million and asset impairment charges of $1.4 million.

2011	First			Second			Third			Fourth^(a)			Year
	(In thousands, except per share data)
Net sales	$	1,892,476		$	1,922,690		$	1,891,224		$	1,829,308		$	7,535,698
Gross profit (loss)		(53,110	)		(46,228	)		(62,387	)		20,188			(141,537	)
Net loss attributable to PPC
common stockholders		(120,760	)		(128,141	)		(162,516	)		(85,355	)		(496,772	)
Net loss per share amounts -
basic and diluted		(0.54	)		(0.57	)		(0.72	)		(0.38	)		(2.21	)
Number of days in quarter		91			91			91			91			364

(a)

In the fourth quarter of 2011, the Company recognized restructuring charges of $14.6 million, asset impairment charges of $11.3 million and net gains on derivative financial instruments of $3.1 million.

2010	First			Second		Third		Fourth^(a)		Year
		(In thousands, except per share data)
Net sales	$	1,642,918		$	1,707,568	$	1,719,850	$	1,811,293	$	6,881,629
Gross profit		52,019			132,491		157,294		119,189		460,993
Net income (loss) attributable to PPC
common stockholders		(45,547	)		32,918		57,926		41,844		87,141
Net income (loss) per share amounts -
basic and diluted		(0.20	)		0.15		0.26		0.18		0.39
Number of days in quarter		91			91		91		91		364

(a)

In the fourth quarter of 2010, the Company recognized restructuring charges of $4.9 million, asset impairment charges of $11.2 million and net gains on derivative financial instruments of $62.8 million.

- Definition

The entire disclosure for the quarterly financial data in the annual financial statements. The disclosure may include a tabular presentation of financial information for each fiscal quarter for the current and previous year, including revenues, gross profit, income or loss before extraordinary items and earnings per share data. It also includes an indication if the information in the note is unaudited, comments on the aggregate effect of year-end adjustments, and an explanation of matters or transactions that affect comparability or are pertinent to an understanding of the information furnished.

+ References + Details

SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 30, 2012

Valuation and Qualifying Accounts [Abstract]

Schedule Of Valuation and Qualifying Accounts Disclosure [Text Block]

SCHEDULE II
PILGRIM’S PRIDE CORPORATION
VALUATION AND QUALIFYING ACCOUNTS

			Additions
	Beginning		Charged to			Charged to						Ending
	Balance		Operating Results			Other Accounts		Deductions				Balance
	(In thousands)
Trade Accounts and Other Receivables—
Allowance for Doubtful Accounts:
2012	$	5,163	$	(1,629	)	$	—	$	(223	)	(a)	$	3,757
2011		6,063		(1,095	)		—		(195	)	(a)		5,163
2010		5,752		887			—		576		(a)		6,063
Trade Accounts and Other Receivables—
Allowance for Sales Adjustments:
2012	$	8,030	$	147,125		$	—	$	145,004		(b)	$	10,151
2011		22,929		154,842			—		169,741		(b)		8,030
2010		7,999		121,383			—		106,453		(b)		22,929
Deferred Tax Assets—
Valuation Allowance:
2012	$	230,336	$	(50,455	)	$	8,473	$	—		(c)	$	188,354
2011		53,938		168,368			8,030		—		(c)		230,336
2010		59,795		—			—		5,857		(c)		53,938

(a)		Uncollectible accounts written off, net of recoveries.
(b)		Deductions either written off, rebilled or reclassified as liabilities for market development fund rebates.
(c)		Reductions in the valuation allowance.

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 30, 2012
Organization, Consolidation and Presentation Of Financial Statements [Abstract]
Basis of Accounting, Policy [Policy Text Block]	*Consolidated Financial Statements* The Company operates on the basis of a 52/53-week fiscal year that ends on the Sunday falling on or before December 31. The reader should assume any reference we make to a particular year (for example, 2012) in the notes to these Consolidated Financial Statements applies to our fiscal year and not the calendar year. The consolidated financial statements include the accounts of Pilgrim’s Pride Corporation and its majority owned subsidiaries. We eliminate all significant affiliate accounts and transactions upon consolidation. The Company measures the financial statements of its Mexico subsidiaries as if the U.S. dollar were the functional currency. Accordingly, we remeasure assets and liabilities, other than non-monetary assets, of the Mexico subsidiaries at current exchange rates. We remeasure nonmonetary assets using the historical exchange rate in effect on the date of each asset's acquisition. We remeasure income and expenses at average exchange rates in effect during the period, except for certain accounts which are remeasured at a historical rate. Currency exchange gains or losses are included in the line item Foreign currency transaction losses (gains) in the Consolidated Statements of Operations.
Reclassification, Policy [Policy Text Block]	*Reclassifications* We have made certain reclassifications to the 2011 and 2010 Consolidated Financial Statements with no impact to reported net income (loss) in order to conform to the 2012 presentation.
Revenue Recognition, Policy [Policy Text Block]	*Revenue Recognition* We recognize revenue when all of the following circumstances are satisfied: (i) persuasive evidence of an arrangement exits, (ii) price is fixed or determinable, (iii) collectability is reasonably assured and (iv) delivery has occurred. Delivery occurs in the period in which the customer takes title and assumes the risks and rewards of ownership of the products specified in the customer's purchase order or sales agreement. Revenue is recorded net of estimated incentive offerings including special pricing agreements, promotions and other volume-based incentives. Revisions to these estimates are charged back to net sales in the period in which the facts that give rise to the revision become known. Taxes collected from customers and remitted to governmental authorities are excluded from revenues.
Shipping and Handling Cost, Policy [Policy Text Block]	*Shipping and Handling Costs* Costs associated with the products shipped to customers are recognized in cost of sales.
Advertising Costs, Policy [Policy Text Block]	*Advertising Costs* The Company expenses advertising costs as incurred. Advertising costs are included in selling, general and administrative expenses and totaled $6.5 million, $9.6 million and $10.5 million for 2012, 2011 and 2010, respectively.
Research and Development Expense, Policy [Policy Text Block]	*Research and Development Costs* Research and development costs are expensed as incurred. Research and development costs totaled $3.8 million, $5.0 million and $5.5 million for 2012, 2011 and 2010, respectively.
Cash and Cash Equivalents, Policy [Policy Text Block]	*Cash and Cash Equivalents* The Company considers highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. The majority of the Company's disbursement bank accounts are zero balance accounts where cash needs are funded as checks are presented for payment by the holder. Checks issued pending clearance that result in overdraft balances for accounting purposes are classified as accounts payable and the change in the related balance is reflected in operating activities on the Consolidated Statements of Cash Flows.
Investment, Policy [Policy Text Block]	*Current and Long-Term Investments* The Company’s current and long-term investments consist primarily of fixed income securities, municipal debt securities, bond and equity mutual funds and fund-of-funds. These investments are classified as available-for-sale. These securities are recorded at fair value, and unrealized holding gains and losses are recorded, net of tax, as a separate component of accumulated other comprehensive income. Debt securities with remaining maturities of less than one year and those identified by management at the time of purchase for funding operations in less than one year are classified as current. Debt securities with remaining maturities greater than one year that management has not identified at the time of purchase for funding operations in less than one year are classified as long-term. Unrealized losses are charged against net earnings when a decline in fair value is determined to be other than temporary. Management reviews several factors to determine whether a loss is other than temporary, such as the length of time a security is in an unrealized loss position, the extent to which fair value is less than amortized cost, the impact of changing interest rates in the short and long term, and the Company’s intent and ability to hold the security for a period of time sufficient to allow for any anticipated recovery in fair value. The Company determines the cost of each security sold and each amount reclassified out of accumulated other comprehensive income into earnings using the specific identification method. Purchases and sales are recorded on a trade date basis. Investments in entities in which the Company has an ownership interest greater than 50% and exercises control over the entity are consolidated in the Consolidated Financial Statements. Investments in entities in which the Company has an ownership interest between 20% and 50% and exercises significant influence are accounted for using the equity method. The Company invests from time to time in ventures in which its ownership interest is less than 20% and over which it does not exercise significant influence. Such investments are accounted for under the cost method. The fair values for investments not traded on a quoted exchange are estimated based upon the historical performance of the ventures, the ventures’ forecasted financial performance and management’s evaluation of the ventures’ viability and business models. To the extent the book value of an investment exceeds its assessed fair value, the Company will record an appropriate impairment charge. Thus, the carrying value of the Company’s investments approximates fair value.
Receivables, Policy [Policy Text Block]	*Accounts Receivable* The Company records accounts receivable when revenue is recognized. We record an allowance for doubtful accounts, reducing our receivables balance to an amount we estimate is collectible from our customers. Estimates used in determining the allowance for doubtful accounts are based on historical collection experience, current trends, aging of accounts receivable, and periodic credit evaluations of our customers’ financial condition. We write off accounts receivable when it becomes apparent, based upon age or customer circumstances, that such amounts will not be collected. Generally, the Company does not require collateral for its accounts receivable.
Inventory, Policy [Policy Text Block]	*Inventories* Live chicken inventories are stated at the lower of cost or market and breeder hens at the lower of cost, less accumulated amortization, or market. The costs associated with breeder hens are accumulated up to the production stage and amortized over their productive lives using the unit-of-production method. Finished poultry products, feed, eggs and other inventories are stated at the lower of cost (average) or market. We record valuation adjustments for our inventory and for estimated obsolescence at or equal to the difference between the cost of inventory and the estimated market value based upon known conditions affecting inventory, including significantly aged products, discontinued product lines, or damaged or obsolete products. We allocate meat costs between our various finished chicken products based on a by-product costing technique that reduces the cost of the whole bird by estimated yields and amounts to be recovered for certain by-product parts. This primarily includes leg quarters, wings, tenders and offal, which are carried in inventory at the estimated recovery amounts, with the remaining amount being reflected as our breast meat cost. Generally, the Company performs an evaluation of whether any lower of cost or market adjustments are required at the country level based on a number of factors, including: (i) pools of related inventory, (ii) product continuation or discontinuation, (iii) estimated market selling prices and (iv) expected distribution channels. If actual market conditions or other factors are less favorable than those projected by management, additional inventory adjustments may be required.
Property, Plant and Equipment, Policy [Policy Text Block]	*Property, Plant and Equipment* Property, plant and equipment are stated at cost, and repair and maintenance costs are expensed as incurred. Depreciation is computed using the straight-line method over the estimated useful lives of these assets. Estimated useful lives for building, machinery and equipment are five to 33 years and for automobiles and trucks are three to ten years. The charge to income resulting from amortization of assets recorded under capital leases is included with depreciation expense. The Company records impairment charges on long-lived assets held for use when events and circumstances indicate that the assets may be impaired and the undiscounted cash flows estimated to be generated by those assets are less than the carrying amount of those assets. When the above is true, the impairment charge is determined based upon the amount the net book value of the assets exceeds their fair market value. In making these determinations, the Company utilizes certain assumptions, including, but not limited to: (i) future cash flows estimated to be generated by these assets, which are based on additional assumptions such as asset utilization, remaining length of service and estimated salvage values, (ii) estimated fair market value of the assets and (iii) determinations with respect to the lowest level of cash flows relevant to the respective impairment test, generally groupings of related operational facilities. Given the interdependency of the Company’s individual facilities during the production process, which operate as a vertically integrated network, and the fact that the Company does not price transfers of inventory between its vertically integrated facilities at market prices, it evaluates impairment of assets held for use at the country level (i.e., the U.S. and Mexico). Management believes this is the lowest level of identifiable cash flows for its assets that are held for use in production activities. At the present time, the Company’s forecasts indicate that it can recover the carrying value of its assets held for use based on the projected undiscounted cash flows of the operations. A key assumption in management’s forecast is that the Company’s sales volumes will return to historical margins as supply and demand between commodities and chicken and other animal-based proteins become more balanced. However, the exact timing of the return to historical margins is not certain, and if the return to historical margins is delayed, impairment charges could become necessary in the future. The Company records impairment charges on long-lived assets held for sale when the carrying amount of those assets exceeds their fair value less appropriate selling costs. Fair value is based on amounts documented in sales contracts or letters of intent accepted by the Company, amounts included in counteroffers initiated by the Company, or, in the absence of current contract negotiations, amounts determined using a sales comparison approach for real property and amounts determined using a cost approach for personal property. Under the sales comparison approach, sales and asking prices of reasonably comparable properties are considered to develop a range of unit prices within which the current real estate market is operating. Under the cost approach, a current cost to replace the asset new is calculated and then the estimated replacement cost is reduced to reflect the applicable decline in value resulting from physical deterioration, functional obsolescence and economic obsolescence. Appropriate selling costs includes reasonable broker's commissions, costs to produce title documents, filing fees, legal expenses and the like. We estimate appropriate closing costs as 4% to 6% of asset fair value. This range of rates is considered reasonable for our assets held for sale based on historical experience.
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	*Identified Intangible Assets* Our identified intangible assets consist of assets subject to amortization such as trade names, customer relationships and non-compete agreements. We calculate amortization of those assets that are subject to amortization on a straight-line basis over the estimated useful lives of the related assets. The useful lives range from three to 15 years for trade names and non-compete agreements and 13 years for customer relationships. We review intangible assets subject to amortization for impairment whenever an event or change in circumstances indicates the carrying values of the assets may not be recoverable. We test intangible assets subject to amortization for impairment and estimate their fair values using the same assumptions and techniques we employ on property, plant and equipment.
Litigation and Contingent Liabilities [Policy Text Block]	*Litigation and Contingent Liabilities* The Company is subject to lawsuits, investigations and other claims related to employment, environmental, product and other matters. The Company is required to assess the likelihood of any adverse judgments or outcomes, as well as potential ranges of probable losses, to these matters. The Company estimates the amount of reserves required for these contingencies when losses are determined to be probable and after considerable analysis of each individual issue. The Company expenses legal costs related to such loss contingencies as they are incurred. The accrual for environmental remediation liabilities is measured on an undiscounted basis. These reserves may change in the future due to changes in the Company’s assumptions, the effectiveness of strategies, or other factors beyond the Company’s control.
Accrued Self Insurance [Policy Text Block]	*Accrued Self Insurance* Insurance expense for casualty claims and employee-related health care benefits are estimated using historical and current experience and actuarial estimates. Stop-loss coverage is maintained with third-party insurers to limit the Company’s total exposure. Certain categories of claim liabilities are actuarially determined. The assumptions used to arrive at periodic expenses are reviewed regularly by management. However, actual expenses could differ from these estimates and could result in adjustments to be recognized.
Income Tax, Policy [Policy Text Block]	*Income Taxes* The Company follows the provisions of ASC 740-10-30-27 in the Expenses -Income Taxes topic with regards to members of a group that file a consolidated tax return but issue separate financial statements. The Company files its own U.S. federal tax return but is included in certain state consolidated returns with JBS USA. The income tax expense of the Company is computed using the separate return method. The provision for income taxes has been determined using the asset and liability approach of accounting for income taxes. Under this approach, deferred income taxes reflect the net tax effect of temporary differences between the book and tax bases of recorded assets and liabilities, net operating losses and tax credit carry forwards. The amount of deferred tax on these temporary differences is determined using the tax rates expected to apply to the period when the asset is realized or the liability is settled, as applicable, based on the tax rates and laws in the respective tax jurisdiction enacted as of the balance sheet date. The Company reviews its deferred tax assets for recoverability and establishes a valuation allowance based on historical taxable income, potential for carry back of tax losses, projected future taxable income, applicable tax strategies, and the expected timing of the reversals of existing temporary differences. A valuation allowance is provided when it is more likely than not that some or all of the deferred tax assets will not be realized. Valuation allowances have been established primarily for net operating loss carry forwards. See “Note 13. Income Taxes” to the Consolidated Financial Statements. The Company deems its earnings from Mexico as of December 30, 2012 to be permanently reinvested. As such, U.S. deferred income taxes have not been provided on these earnings. If such earnings were not considered indefinitely reinvested, certain deferred foreign and U.S. income taxes would be provided. For activity after 2008, the Company did not permanently reinvest its earnings in Puerto Rico. Therefore, net earnings generated in Puerto Rico have U.S. taxes provided as if the earnings were distributed. The Company follows the provisions under ASC 740-10-25 that provides a recognition threshold and measurement criteria for the financial statement recognition of a tax benefit taken or expected to be taken in a tax return. Tax benefits are recognized only when it is more likely than not, based on the technical merits, that the benefits will be sustained on examination. Tax benefits that meet the more-likely-than-not recognition threshold are measured using a probability weighting of the largest amount of tax benefit that has greater than 50% likelihood of being realized upon settlement. Whether the more-likely-than-not recognition threshold is met for a particular tax benefit is a matter of judgment based on the individual facts and circumstances evaluated in light of all available evidence as of the balance sheet date. See “Note 13. Income Taxes” to the Consolidated Financial Statements.
Pension and Other Postretirement Plans, Policy [Policy Text Block]	*Pension and Other Postemployment Benefits* Our pension and other postemployment benefit costs and obligations are dependent on the various actuarial assumptions used in calculating such amounts. These assumptions relate to discount rates, salary growth, long-term return on plan assets and other factors. We base the discount rate assumptions on current investment yields on high-quality corporate long-term bonds. The salary growth assumptions reflect our long-term actual experience and future or near-term outlook. We determine the long-term return on plan assets based on historical portfolio results and management’s expectation of the future economic environment. Actual results that differ from our assumptions are accumulated and, if in excess of the lesser of 10% of the projected benefit obligation or the fair market value of plan assets, amortized over either (i) the estimated average future service period of active plan participants if the plan is active or (ii) the estimated average future life expectancy of all plan participants if the plan is frozen.
Lease, Policy [Policy Text Block]	*Operating Leases* Rent expense for operating leases is recorded on a straight-line basis over the lease term unless the lease contains an escalation clause which is not fixed or determinable. The lease term begins when we have the right to control the use of the leased property, which is typically before rent payments are due under the terms of the lease. If a lease has a fixed or determinable escalation clause, the difference between rent expense and rent paid is recorded as deferred rent and is included in the Consolidated Balance Sheets. Rent for operating leases that do not have an escalation clause or where escalation is based on an inflation index is expensed over the lease term as it is payable.
Risk Management [Policy Text Block]	*Risk Management* The Company attempts to mitigate commodity purchase exposures through a program of risk management that includes the use of forward purchase contractual obligations and derivative financial instruments. The Company's Mexico subsidiaries also attempt to mitigate the foreign currency exposure on certain U.S. dollar-denominated transactions through the use of derivative financial instruments. We recognize all derivative financial instruments in the Consolidated Balance Sheets at fair value. We elected not to designate derivative financial instruments executed to mitigate commodity purchase exposures and foreign currency exposures as hedges of forecasted transactions. Therefore, we recognize changes in the fair value of these derivative financial instruments immediately in earnings. Gains or losses related to the commodity derivative financial instruments are included in the line item Cost of sales in the Consolidated Statements of Operations. Gains or losses related to the foreign currency derivative financial instruments are included in the line item Selling, general and administrative expenses in the Consolidated Statements of Operations.
Use of Estimates, Policy [Policy Text Block]	*Use of Estimates* The preparation of financial statements in conformity with accounting principles generally accepted in the U.S. (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. We make significant estimates in regard to receivables collectability; inventory valuation; realization of deferred tax assets; valuation of long-lived assets; valuation of contingent liabilities, liabilities subject to compromise and self insurance liabilities; valuation of pension and other postretirement benefits obligations; and valuation of acquired businesses.
New Accounting Pronouncements, Policy [Policy Text Block]	*Recently Adopted Accounting Pronouncements* On December 26, 2011, the Company adopted Accounting Standards Update (“ASU”) No. 2011-04, Fair Value Measurement: Amendments to Achieve Common Fair Value Disclosure Requirements in the U.S. GAAP and IFRS. The amendment clarifies the FASB's intent about the application of existing fair value measurement and disclosure requirements (ASC Topic 820) and improves consistency in wording to ensure that U.S. GAAP and International Financial Reporting Standards (“IFRS”) are described the same way. Other amendments change a particular principle or requirement for measuring fair value or for disclosing information about fair value measurements. The adoption of the ASU did not have a material impact on the Company's consolidated financial statements.

CHAPTER 11 PROCEEDINGS (Tables)

12 Months Ended

Dec. 30, 2012

Business Combination, Description [Abstract]

Schedule Of Debtors Reorganization Items [Table Text Block]

We incurred no reorganization items in 2012 or 2011. We incurred the following reorganization costs in 2010 (in thousands):

Professional fees directly related to reorganization^(a)	$	2,785
Finance costs related to various credit facilities^(b)		13,654
Other costs^(c)		2,102
Reorganization items, net	$	18,541

(a)		Professional fees directly related to the reorganization included post-petition fees and fee reductions associated with advisors to the debtors, the statutory committee of unsecured creditors and certain secured creditors.
(b)		Finance costs related to various credit facilities included expenses related to the elimination of unamortized loan costs associated with credit facilities and notes payable extinguished on December 28, 2009 and the recognition in earnings of a previously unrealized gain on a derivative instrument designated as a cash flow hedge associated with a note payable extinguished on December 28, 2009.
(c)		Other expenses includes (i) severance, grower pay, live flock impairment, inventory disposal costs, equipment relocation costs and other shutdown costs related to the closed processing facilities in Douglas, Georgia; El Dorado, Arkansas; Farmerville, Louisiana; Franconia, Pennsylvania; Dalton, Georgia; Athens, Georgia; and Athens, Alabama, (ii) severance costs related to the closed distribution center in Houston, Texas, the February 2009 Operations management reduction-in-force (“RIF”) action, the April 2009 non-production employee RIF action, and reduced or consolidated production at various facilities throughout the U.S., (iii) asset impairment costs related to the closed processing facility in Dalton, Georgia and (iv) fees associated with the termination of a September 2008 receivables purchase agreement on December 3, 2008.

Accrued Reorganization Cost [Table Text Block]

	Accrued Other			Accrued
	Costs			Severance			Total
	(In thousands)
December 27, 2009	$	1,903		$	745		$	2,648
Accrual provisions^(a)		2,118			849			2,967
Payment /Disposal		(2,649	)		(1,538	)		(4,187	)
Adjustments^(a)		(1,372	)		(56	)		(1,428	)
December 26, 2010	$	—		$	—		$	—

(a)

Accrual provisions and adjustments recognized in 2010 were primarily classified as reorganization items.

EXIT OR DISPOSAL ACTIVITIES (Tables)

12 Months Ended

Dec. 30, 2012

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Related Costs [Table Text Block]

Specific exit or disposal efforts that were ongoing during 2012, 2011 and 2010 included the following:

			JBS USA
	Facility Closures^(a)		Integration^(b)		Total
	(In thousands, except positions eliminated)
Earliest implementation date	October 2008		January 2010
Latest expected completion date	September 2014		September 2012
Positions eliminated		2,410		480		2,890
Costs incurred and expected to be incurred:
Employee-related costs	$	2,492	$	32,311	$	34,803
Asset impairment costs		21,842		38,048		59,890
Inventory valuation costs		344		—		344
Other exit or disposal costs		15,248		11,336		26,584
Total exit or disposal costs	$	39,926	$	81,695	$	121,621
Costs incurred since earliest implementation date:
Employee-related costs	$	2,492	$	32,311	$	34,803
Asset impairment costs		21,842		38,048		59,890
Inventory valuation costs		344		—		344
Other exit or disposal costs		12,222		11,336		23,558
Total exit or disposal costs	$	36,900	$	81,695	$	118,595

	2012							2011						2010
	Facility		JBS USA					Facility		JBS USA				Facility		JBS USA
	Closures		Integration					Closures		Integration				Closures		Integration
	(a)		(b)			Total		(a)		(b)		Total		(a)		(b)		Total
	(In thousands)
Employee-related
costs	$	65	$	—		$	65	$	647	$	405	$	1,052	$	—	$	31,227	$	31,227
Asset impairment
costs		3,868		(1,098	)		2,770		9,203		13,693		22,896		1,030		25,453		26,483
Inventory
valuation costs		151		—			151		—		—		—		—		—		—
Other exit or
disposal costs		3,685		1,994			5,679		5,249		—		5,249		2,118		10,512		12,630
Total exit or
disposal costs	$	7,769	$	896		$	8,665	$	15,099	$	14,098	$	29,197	$	3,148	$	67,192	$	70,340

(a)		Significant facilities closed included one processing plant in 2008, two processing plants in 2009, two processing plants in the transition period and one processing plant in 2011. The transition period began September 27, 2009 and ended December 27, 2009 and resulted from the Company's change in its fiscal year end from the Saturday nearest September 30 each year to the last Sunday in December of each year.
(b)		Company management implemented certain activities to integrate the administrative functions of the Company into those of JBS USA. These included the closures of administrative offices in Georgia and Texas.

Schedule Of Restructuring Reserve Reconciliation Activity [Table Text Block]

The following table sets forth activity that was recorded through the Company’s accrued exit or disposal cost accounts during 2012 and 2011:

							Accrued
	Accrued Lease			Accrued			Other Exit or			Inventory
	Obligation			Severance			Disposal Costs			Reserves			Total
	(In thousands)
December 27, 2009		20			516			3,614			—			4,150
Accruals		—			31,116			9,869			—			40,985
Payment/Disposal		—			(27,086	)		(2,611	)		—			(29,697	)
Adjustments		(20	)		(396	)		(10,872	)		793			(10,495	)
December 26, 2010		—			4,150			—			793			4,943
Accruals		—			2,375			—			—			2,375
Payment/Disposal		—			(5,111	)		—			—			(5,111	)
Adjustments		—			(1,324	)		—			—			(1,324	)
December 25, 2011		—			90			—			793			883
Accruals		—			65			—			151			216
Payment/Disposal		—			(155	)		—			(136	)		(291	)
December 30, 2012	$	—		$	—		$	—		$	808		$	808

Schedule Of Restructuring Costs Included In Statement Of Operations [Table Text Block]

Exit or disposal costs were included on the following lines in the accompanying Consolidated Statements of Operations:

	2012		2011		2010
	(In thousands)
Cost of sales	$	216	$	—	$	—
Operational restructuring charges		—		1,958		4,318
Selling, general and administrative expense		—		328		—
Administrative restructuring charges		8,449		26,911		66,022
Total exit or disposal costs	$	8,665	$	29,197	$	70,340

Schedule Of Operating and Administrative Restructuring Charges Indirectly Related To Operations [Table Text Block]

Components of operational restructuring charges and administrative restructuring charges are summarized below:

	2012		2011		2010
	(In thousands)
Operational restructuring charges:
Relocation charges expensed as incurred	$	—	$	—	$	3,288
Asset impairments (See “Note 10. Property, Plant and Equipment”)		—		1,958		1,030
Loss on egg sales and flock depletion expensed as incurred		—		—		—
Total	$	—	$	1,958	$	4,318
Administrative restructuring charges:
Severance charges	$	—	$	724	$	31,227
Relocation charges expensed as incurred		—		—		7,224
Asset impairments (See “Note 10. Property, Plant and Equipment”)		2,770		20,938		25,453
Loss on scrapped inventory expensed as incurred		—		—		2,118
Loss on egg sales and flock depletion expensed as incurred		509		2,390		—
Other restructuring costs		5,170		2,859		—
Total	$	8,449	$	26,911	$	66,022

FAIR VALUE MEASUREMENT (Tables)

12 Months Ended

Dec. 30, 2012

Fair Value, Assets and Liabilities Measured On Recurring and Nonrecurring Basis [Abstract]

Schedule Of Carrying Values And Estimated Fair Values Of Assets And Liabilities Measured On Recurring Basis [Table Text Block]

The asset (liability) amounts recorded in the Consolidated Balance Sheet (carrying amounts) and the estimated fair values of financial instruments consisted of the following:

	2012						2011
	Carrying			Fair			Carrying			Fair			Note
	Amount			Value			Amount			Value			Reference
	(In thousands)
Short-term investments in available-
for-sale securities	$	—		$	—		$	157		$	157		7
Commodity derivative assets^(a):													8
Futures		1,821			1,821			2,870			2,870
Long-term investments in available-
for-sale securities		—			—			497			497		7
Commodity derivative liabilities^(b):													8
Futures		(1,530	)		(1,530	)		(2,120	)		(2,120	)
Options		—			—			(603	)		(603	)
Long-term debt and other borrowing
arrangements^(c)		(1,164,756	)		(1,208,730	)		(1,423,612	)		(1,421,517	)	12
Note payable to JBS USA Holdings		—			—			(50,000	)		(50,077	)	12, 16

(a)		Commodity derivative assets are included in Prepaid expenses and other current assets on the Consolidated Balance Sheet.
(b)		Commodity derivative liabilities are included in Accrued expenses and other current liabilities on the Consolidated Balance Sheet.
(c)		The fair values of the Company’s long-term debt and other borrowing arrangements were estimated by calculating the net present value of future payments for each debt obligation or borrowing by: (i) using a risk-free rate applicable for an instrument with a life similar to the remaining life of each debt obligation or borrowing plus the current estimated credit risk spread for the Company or (ii) using the quoted market price at December 30, 2012 or December 25, 2011, as applicable.

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

The following items are measured at fair value on a recurring basis at December 30, 2012:

	Level 1		Level 2	Level 3	Total
	(In thousands)
Commodity derivative assets:
Futures	1,821		—	—	1,821
Commodity derivative liabilities:
Futures	(1,530	)	—	—	(1,530	)

The following items are measured at fair value on a recurring basis at December 25, 2011:

	Level 1			Level 2			Level 3		Total
	(In thousands)
Short-term investments in available-for-sale securities	$	—		$	157		$	—	$	157
Commodity derivative assets:
Futures		2,870			—			—		2,870
Long-term investments in available-for-sale securities		—			438			59		497
Commodity derivative liabilities:
Futures		(2,120	)		—			—		(2,120	)
Options		—			(603	)		—		(603	)

Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

	2012			2011			2010
	(In thousands)
Balance at beginning of year	$	59		$	1,190		$	1,116
Included in other comprehensive income		—			(19	)		74
Sale of securities		(59	)		(1,112	)		—
Balance at end of year	$	—		$	59		$	1,190

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

+ References + Details

TRADE ACCOUNTS AND OTHER RECEIVABLES (Tables)

12 Months Ended

Dec. 30, 2012

Accounts Receivable, Net [Abstract]

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

Trade accounts and other receivables, less allowance for doubtful accounts, consisted of the following:

	December 30, 2012			December 25, 2011
	(In thousands)
Trade accounts receivable	$	381,747		$	337,411
Account receivable from JBS USA, LLC		1,514			21,198
Receivables from officers and employees		48			9
Other receivables		6,892			16,965
Receivables, gross		390,201			375,583
Allowance for doubtful accounts		(3,757	)		(5,163	)
Receivables, net	$	386,444		$	370,420

INVENTORIES (Tables)

12 Months Ended

Dec. 30, 2012

Inventory, Net [Abstract]

Schedule of Inventory, Current [Table Text Block]

Inventories consisted of the following:

	December 30, 2012		December 25, 2011
	(In thousands)
Live chicken and hens	$	405,335	$	363,590
Feed, eggs and other		307,500		238,449
Finished chicken products		237,159		273,363
Total chicken inventories		949,994		875,402
Commercial feed, table eggs and other		302		3,692
Total inventories	$	950,296	$	879,094

INVESTMENTS IN SECURITIES (Tables)

12 Months Ended

Dec. 30, 2012

Investments, Debt and Equity Securities [Abstract]

Available-For-Sale Securities [Table Text Block]

The following table summarizes our investments in available-for-sale securities:

	December 30, 2012				December 25, 2011
	Amortized		Fair		Amortized		Fair
	Cost		Value		Cost		Value
	(In thousands)
Current investments:
Fixed income securities	$	—	$	—	$	152	$	157
Long-term investments:
Fixed income securities		—		—		367		438
Other		—		—		59		59

- Definition

Tabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 320
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62557-112803

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 7
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-SubTopic 10
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-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27290-111563

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 19, 20, 21
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS115-1/124-1
-Paragraph 17
-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 03-1
-Paragraph 21
-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)

12 Months Ended

Dec. 30, 2012

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]

Information regarding the Company’s outstanding derivative instruments and cash collateral posted with (owed to) brokers is included in the following table:

	December 30,			December 25,
	2012			2011
	(Fair values in thousands)
Fair values:
Commodity derivative assets	$	1,821		$	2,870
Commodity derivative liabilities		(1,530	)		(2,723	)
Cash collateral posted with (owed to) brokers		(166	)		3,271
Derivatives Coverage^(a):
Corn		—			N/A
Soybean meal		—			N/A
Period through which stated percent of needs are covered:
Corn		December 2013			N/A
Soybean meal		December 2013			N/A
Written put options outstanding^(b):
Fair value	$	—		$	(603	)
Number of contracts:
Corn		—			500
Expiration dates		N/A			March 2012
Short positions on outstanding futures derivative instruments^(b):
Fair value	$	1,464		$	495
Number of contracts:
Corn		584			2,531
Soybean meal		269			96

(a)		Derivatives coverage is the percent of anticipated corn and soybean meal needs covered by outstanding derivative instruments through a specified date. At December 25, 2011, the Company held short derivative positions that exceeded open long derivative positions for both corn and soybean meal. Short derivative positions are held to offset long forward cash purchases.
(b)		A written put option is an option that the Company has sold that grants the holder the right, but not the obligation, to sell the underlying asset at a certain price for a specified period of time. When the Company takes a short position on a futures derivative instrument, it agrees to sell the underlying asset in the future at a price established on the contract date. The Company writes put options and takes short positions on futures derivative instruments to minimize the impact of feed ingredients price volatility on its operating results.

IDENTIFIED INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 30, 2012

Identified Intangible Assets [Abstract]

Schedule of Finite-Lived Intangible Assets [Table Text Block]

Identified intangible assets consisted of the following:

	Useful Life			Accumulated			Carrying
	(Years)	Original Cost		Amortization			Amount
	(In thousands)
December 25, 2011:
Trade names	3–15	$	40,143	$	(27,445	)	$	12,698
Customer relationships	13		51,000		(19,615	)		31,385
Non-compete agreements	3		300		(300	)		—
Total intangible assets			91,443		(47,360	)		44,083
December 30, 2012:
Trade names	3–15		40,143		(29,263	)		10,880
Customer relationships	13		51,000		(23,614	)		27,386
Non-compete agreements	3		300		(300	)		—
Total intangible assets		$	91,443	$	(53,177	)	$	38,266

PROPERTY, PLANT AND EQUIPMENT (Tables)

12 Months Ended

Dec. 30, 2012

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment [Table Text Block]

Property, plant and equipment (“PP&E”), net consisted of the following:

	December 30, 2012			December 25, 2011
	(In thousands)
Land	$	63,788		$	65,413
Buildings		1,081,059			1,077,789
Machinery and equipment		1,498,280			1,492,251
Autos and trucks		58,526			58,518
Construction-in-progress		47,927			36,094
Property, plant and equipment, gross		2,749,580			2,730,065
Accumulated depreciation		(1,559,659	)		(1,488,313	)
Property, plant and equipment, net	$	1,189,921		$	1,241,752

CURRENT LIABILITIES (Tables)

12 Months Ended

Dec. 30, 2012

Payables and Accruals [Abstract]

Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]

Current liabilities, other than income taxes and current maturities of long-term debt, consisted of the following components:

	December 30, 2012		December 25, 2011
	(In thousands)
Accounts payable:
Trade accounts	$	252,644	$	294,662
Book overdrafts		58,066		32,958
Other payables		1,655		1,244
Total accounts payable		312,365		328,864
Accounts payable to JBS USA, LLC		13,436		11,653
Accrued expenses and other current liabilities:
Compensation and benefits		77,376		72,328
Interest and debt-related fees		10,740		13,809
Insurance and self-insured claims		108,806		102,256
Commodity derivative liabilities:
Futures		1,530		2,120
Options		—		603
Other accrued expenses		85,088		89,855
Pre-petition obligations		—		826
Total accrued expenses and other current liabilities		283,540		281,797
	$	609,341	$	622,314

LONG-TERM DEBT AND OTHER BORROWING ARRANGEMENTS (Tables)

12 Months Ended

Dec. 30, 2012

Long-Term Debt, Other Disclosures [Abstract]

Schedule of Long-term Debt Instruments [Table Text Block]

Long-term debt consisted of the following components:

	Maturity	December 30, 2012			December 25, 2011
		(In thousands)
Senior notes, at 7 ⅞%, net of unaccreted discount	2018	$	497,301		$	496,846
The U.S. Credit Facility Term B-1 note payable at
4.8125%	2014		275,443			275,443
The U.S. Credit Facility Term B-2 note payable at
9.00%	2014		283,647			299,145
The U.S. Credit Facility with one revolving note payable on
which the Company had funds borrowed at 4.32% and
6.25%	2014		103,600			347,300
Mexico Credit Facility (defined below) with notes payable at TIIE Rate
plus 2.25% or Equilibrium Interbank Interest Rate plus 4.5%	2014		—			—
Subordinated Loan Agreement (defined below) with one
term note payable at 9.845%	2015		—			50,000
Other	Various		4,765			4,878
Long-term debt			1,164,756			1,473,612
Less: Current maturities of long-term debt			(15,886	)		(15,611	)
Long-term debt, less current maturities		$	1,148,870		$	1,458,001

Schedule of Maturities of Long-term Debt [Table Text Block]

Annual maturities of long-term debt for the five years subsequent to December 30, 2012 are as follows (in thousands):

2013	$	15,886
2014		647,327
2015		263
2016		86
2017		3,611
Thereafter		500,282
Total maturities		1,167,455
Less: Amount representing original issue discount, net of accretion		(2,699	)
Total long-term debt	$	1,164,756

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Section 50
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-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

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-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6584090&loc=d3e28878-108400

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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 22
-Article 5

+ Details

INCOME TAXES (Tables)

12 Months Ended

Dec. 30, 2012

Income Tax Expense (Benefit) [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

Income (loss) from continuing operations before income taxes by jurisdiction is as follows:

	2012		2011			2010
	(In thousands)
U.S.	$	62,332	$	(481,048	)	$	(7,594	)
Foreign		90,730		(6,078	)		74,082
Total	$	153,062	$	(487,126	)	$	66,488

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The components of income tax expense (benefit) are set forth below:

	2012			2011			2010
	(In thousands)
Current:
Federal	$	(28,883	)	$	741		$	28,156
Foreign		9,279			13,132			25,815
State and other		(211	)		1,914			(8,549	)
Total current		(19,815	)		15,787			45,422
Deferred:
Federal		(293	)		(9,128	)		(27,823	)
Foreign		(835	)		1,033			(41,212	)
State and other		(37	)		872			(225	)
Total deferred		(1,165	)		(7,223	)		(69,260	)
	$	(20,980	)	$	8,564		$	(23,838)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

The following table reconciles the statutory U.S. federal income tax rate to the Company’s effective income tax rate:

	2012			2011			2010
Federal income tax rate	35.0		%	35.0		%	35.0		%
State tax rate, net	2.5			2.6			0.8
Permanent items	1.5			(0.8	)		13.6
Permanent items – reorganization costs	—			0.1			(14.1	)
Domestic production activity	—			(0.8	)		(7.3	)
Difference in U.S. statutory tax rate and foreign
country effective tax rate	(3.3	)		—			(7.8	)
Book income of consolidated entities
attributable to noncontrolling interests	—			—			(1.7	)
Tax credits	(2.3	)		1.8			(7.6	)
Change in reserve for unrecognized tax
benefits	(10.4	)		(2.5	)		13.9
Change in valuation allowance	(34.4	)		(35.3	)		(10.9	)
Change in tax legislation	—			0.9			(44.3	)
Other	(2.3	)		(2.8	)		(5.5	)
Total	(13.7	)	%	(1.8	)	%	(35.9	)	%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Significant components of the Company’s deferred tax liabilities and assets are as follows:

	December 30,			December 25,
	2012			2011
	(In thousands)
Deferred tax liabilities:
PP&E and identified intangible assets	$	124,921		$	125,310
Inventories		107,420			88,779
Insurance claims and losses		28,701			20,890
All other current		24,857			19,026
All other noncurrent		9,957			10,905
Total deferred tax liabilities		295,856			264,910
Deferred tax assets:
Net operating losses		244,151			251,328
Foreign net operating losses		19,113			37,932
Credit carry forwards		60,129			57,781
Allowance for doubtful accounts		5,583			6,039
Accrued liabilities		41,808			48,578
All other current		581
All other noncurrent		3,627			8,185
Derivatives					6
Workers compensation		45,320			36,318
Pension and other postretirement benefits		56,847			40,930
Total deferred tax assets		477,159			487,097
Valuation allowance		(188,354	)		(230,336	)
Net deferred tax assets		288,805			256,761
Net deferred tax liabilities	$	7,051		$	8,149

Summary of Income Tax Contingencies [Table Text Block]

A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows:

	December 30,			December 25,
	2012			2011
	(In thousands)
Unrecognized tax benefits, beginning of year	$	64,808		$	66,674
Increase as a result of tax positions taken during the current year		926			6,368
Increase as a result of tax positions taken during prior years		119			13,964
Decrease as a result of tax positions taken during prior years		(27,619	)		(22,198	)
Decrease for lapse in statute of limitations		(13,670	)		—
Decrease relating to settlements with taxing authorities		(7,921	)		—
Unrecognized tax benefits, end of year	$	16,643		$	64,808

- Definition

Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions.

+ References + Details

PENSION AND OTHER POSTRETIREMENT BENEFITS (Tables)

12 Months Ended

Dec. 30, 2012

General Discussion Of Pension and Other Postretirement Benefits [Abstract]

Schedule of Defined Benefit Plans Disclosures [Table Text Block]

The change in benefit obligation, change in fair value of plan assets, funded status and amounts recognized in the Consolidated Balance Sheets for these plans were as follows:

	Pension Benefits						Other Benefits
	2012			2011			2012			2011
Change in projected benefit obligation:	(In thousands)
Projected benefit obligation, beginning of year	$	167,931		$	155,653		$	1,961		$	2,127
Service cost		51			173			—			—
Interest cost		8,272			8,213			96			112
Actuarial losses (gains)		24,872			12,072			159			(170	)
Benefits paid		(6,692	)		(8,180	)		—			(108	)
Curtailments and settlements		—			—			(283	)		—
Projected benefit obligation, end of year	$	194,434		$	167,931		$	1,933		$	1,961

	Pension Benefits						Other Benefits
	2012			2011			2012			2011
Change in plan assets:	(In thousands)
Fair value of plan assets, beginning of year	$	81,193		$	84,863		$	—		$	—
Actual return on plan assets		8,013			(3,247	)		—			—
Contributions by employer		9,769			7,757			283			108
Benefits paid		(6,692	)		(8,180	)		—			(108	)
Curtailments and settlements		—			—			(283	)		—
Fair value of plan assets, end of year	$	92,283		$	81,193		$	—		$	—

	Pension Benefits						Other Benefits
	2012			2011			2012			2011
Funded status:	(In thousands)
Unfunded benefit obligation, end of year	$	(102,151	)	$	(86,738	)	$	(1,933	)	$	(1,961	)

	Pension Benefits						Other Benefits
	2012			2011			2012				2011
Amounts recognized in the Consolidated Balance Sheets
at end of year:	(In thousands)
Current liability	$	(6,656	)	$	(10,993	)	$	(158	)	$	(166	)
Long-term liability		(95,495	)		(75,745	)		(1,775	)		(1,795	)
Recognized liability	$	(102,151	)	$	(86,738	)	$	(1,933	)	$	(1,961	)

	Pension Benefits						Other Benefits
	2012			2011			2012			2011
Amounts recognized in accumulated other
comprehensive loss at end of year:	(In thousands)
Net actuarial loss (gain)	$	53,368		$	31,108		$	(49	)	$	(217	)

Schedule of Net Benefit Costs [Table Text Block]

Net pension and other postretirement cost included the following components:

	Pension Benefits									Other Benefits
	2012			2011			2010			2012			2011		2010
	(In thousands)
Service cost	$	51		$	173		$	165		$	—		$	—	$	—
Interest cost		8,272			8,213			8,659			96			112		115
Estimated return on plan assets		(5,867	)		(6,177	)		(6,117	)		—			—		—
Curtailment loss		—			16			36			—			—		—
Settlement loss (gain)		—			—			1,504			(7	)		—		—
Amortization of prior service cost		—			3			3			—			—		—
Amortization of net loss (gain)		465			96			1			(2	)		—		—
Net cost	$	2,921		$	2,324		$	4,251		$	87		$	112	$	115

Schedule Of Defined Benefit Plan, Weighted Average Assumptions Used In Calculating Net Periodic Benefit Cost [Table Text Block]

The weighted average assumptions used in determining pension and other postretirement plan information were as follows:

	Pension Benefits						Other Benefits
	2012		2011		2010		2012		2011		2010
Benefit obligation:
Discount rate	4.22	%	5.09	%	5.50	%	4.22	%	5.09	%	5.50	%
Rate of compensation increase	NA		3.00	%	3.00	%	NA		NA		NA
Net pension and other postretirement cost:
Discount rate	5.09	%	5.50	%	5.69	%	5.09	%	5.50	%	5.69	%
Rate of compensation increase	3.00	%	3.00	%	3.00	%	NA		NA		NA
Expected return on plan assets	7.50	%	7.75	%	7.67	%	NA		NA		NA

Schedule of Allocation of Plan Assets [Table Text Block]

The following table reflects the pension plans’ actual asset allocations:

	2012		2011
Cash and money market funds	—		—
Common collective trusts that invest in equity securities	71	%	71	%
Common collective trusts that invest in fixed income securities	29	%	29	%
Total assets	100	%	100	%

Schedule Of Hierarchy Of Plan Assets [Table Text Block]

The following table reflects the pension plans’ actual asset allocations:

	2012		2011
Common collective trusts that invest in equity securities	71	%	71	%
Common collective trusts that invest in fixed income securities	29	%	29	%
Total assets	100	%	100	%

Schedule of Expected Benefit Payments [Table Text Block]

	Pension
	Benefits		Other Benefits
	(In thousands)
2013	$	12,040	$	158
2014		11,774		160
2015		11,307		161
2016		11,371		162
2017		11,304		162
2018-2022		53,511		763
Total	$	111,307	$	1,566

Schedule Of Unrecognized Benefit Amounts In Accumulated Other Comprehensive Income (Loss) [Table Text Block]

The amounts in accumulated other comprehensive income (loss) that were not recognized as components of net periodic benefits cost and the changes in those amounts are as follows:

	Pension Benefits									Other Benefits
	2012			2011			2010			2012			2011			2010
	(In thousands)
Net actuarial loss (gain),
beginning of year	$	31,108		$	9,708		$	10,017		$	(217	)	$	(47	)	$	(50	)
Amortization		(465	)		(96	)		(1	)		2			—			—
Curtailment and settlement
adjustments		—			—			(1,768	)		7			—			—
Actuarial loss (gain)		24,872			12,072			6,675			159			(170	)		3
Asset loss (gain)		(2,147	)		9,424			(5,215	)		—			—			—
Net actuarial loss (gain),
end of year	$	53,368		$	31,108		$	9,708		$	(49	)	$	(217	)	$	(47	)
Net prior service cost,
beginning of year	$	—		$	19		$	58		$	—		$	—		$	—
Amortization		—			(19	)		(39	)		—			—			—
Net prior service cost, end
of year	$	—		$	—		$	19		$	—		$	—		$	—

- Definition

Tabular disclosure of one or more of the entity's defined benefit pension plans or one or more other defined benefit postretirement plans, separately for pension plans and other postretirement benefit plans including the entity's schedule of fair value of plan assets for defined benefit or other postretirement plans.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e2439-114920

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e2417-114920

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e2410-114920

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 55
-Paragraph 17
-URI http://asc.fasb.org/extlink&oid=21916443&loc=d3e4179-114921

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 158
-Paragraph 4, 7, 16, 20, 21
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5, 6, 7
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

STOCKHOLDERS' EQUITY (Tables)

12 Months Ended

Dec. 30, 2012

Stockholders' Equity Note [Abstract]

Schedule of Weighted Average Number of Shares [Table Text Block]

Weighted average basic and diluted shares outstanding and net loss per weighted average basic and diluted share for 2011 as originally reported and as adjusted for this bonus element were as follows:

	As Originally Reported			As Adjusted			Effect of Change
	(In thousands, except per share data)
2011:
Weighted average basic shares outstanding		214,282			224,996			10,714
Weighted average diluted shares outstanding		214,282			224,996			10,714
Net loss per weighted average basic share	$	(2.32	)	$	(2.21	)	$	0.11
Net loss per weighted average diluted share	$	(2.32	)	$	(2.21	)	$	0.11
2010:
Weighted average basic shares outstanding		214,282			224,996			10,714
Weighted average diluted shares outstanding		214,282			224,996			10,714
Net income per weighted average basic share	$	0.41		$	0.39		$	(0.02	)
Net income per weighted average diluted share	$	0.41		$	0.39		$	(0.02	)

Schedule Of Tax Effects Related To Components Of Comprehensive Income Loss [Table Text Block]

The amounts of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, are as follows:

Expense (Benefit)	2012			2011			2010
	(In thousands)
Unrealized holding gains (losses) on available-for-sale securities	$	(6	)	$	(658	)	$	(66	)
Recognition in earnings of a previously unrecognized gain on
derivative instrument designated as a cash flow hedge		—			—			(1,521	)
Gains (losses) associated with pension and other postretirement benefits		—			—			3,934
	$	(6	)	$	(658	)	$	2,347

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

As of December 30, 2012 and December 25, 2011, the balance of each component of accumulated other comprehensive loss is as follows:

Component	2012			2011
	(In thousands)
Unrealized holding gains on available-for-sale securities, net of tax	$	—		$	12
Losses associated with pension and other postretirement benefits, net of tax		(68,511	)		(46,082	)
	$	(68,511	)	$	(46,070)

RELATED PARTY TRANSACTIONS (Tables)

12 Months Ended

Dec. 30, 2012

Transactions with JBS USA, JBS USA, LLC (a JBS USA subsidiary) and the former Founder Director recognized in the Consolidated Statements of Operations are summarized below:

	2012		2011		2010
	(In thousands)
JBS USA, LLC:
Purchases from JBS USA, LLC	$	69,048	$	173,081	$	93,898
Expenditures paid by JBS USA, LLC on behalf of Pilgrim’s^(a)		61,353		26,331		26,818
Sales to JBS USA, LLC		206,720		117,909		5,422
Expenditures paid by Pilgrim’s on behalf of JBS USA, LLC^(a)		4,134		1,312		482
Sale of PFS Distribution business assets to JBS USA, LLC^(f)		—		24,479		—
Sale of pork business assets to JBS USA, LLC^(g)		—		13,000		—
Founder Director:
Sale of airplane hangars and undeveloped land to Founder Director^(e)		—		—		1,450
Purchase of commercial egg property from Founder Director^(b)		—		—		12,000
Loan guaranty fees paid to Founder Director^(c)		—		—		8,928
Contract grower pay paid to Founder Director		297		1,132		1,249
Consulting fee paid to Founder Director^(d)		374		1,497		1,497
Board fees paid to Founder Director^(d)		45		154		105
Lease payments on commercial egg property paid to Founder Director		—		—		125
Sales to Founder Director		1		22		28

(a)		On January 19, 2010, the Company entered into an agreement with JBS USA, LLC in order to allocate costs associated with JBS USA, LLC's procurement of SAP licenses and maintenance services for its combined companies. Under this agreement, the fees associated with procuring SAP licenses and maintenance services are allocated between the Company and JBS USA, LLC in proportion to the percentage of licenses used by each company. The agreement expires on the date of expiration, or earlier termination, of the underlying SAP license agreement. On May 5, 2010, the Company also entered into an agreement with JBS USA, LLC in order to allocate the costs of supporting the business operations by one consolidated corporate team, which have historically been supported by their respective corporate teams. Expenditures paid by JBS USA, LLC on behalf of the Company will be reimbursed by the Company and expenditures paid by the Company on behalf of JBS USA, LLC will be reimbursed by JBS USA, LLC. This agreement expires on May 5, 2015.
(b)		On February 23, 2010, the Company purchased a commercial egg property from the Founder Director for $12.0 million. Prior to the purchase, the Company leased the commercial egg property including all of the ongoing costs of the operation from the Founder Director.
(c)		Prior to December 28, 2009, Pilgrim Interests, Ltd., an entity related to the Founder Director, guaranteed a portion of the Company's debt obligations. In consideration of such guarantees, the Company would pay Pilgrim Interests, Ltd. a quarterly fee equal to 0.25% of one-half of the average aggregate outstanding balance of such guaranteed debt. Pursuant to the terms of the financing in place during the term of the Company's Chapter 11 case, the Company could not pay any loan guarantee fees without the consent of the lenders party thereto. At December 27, 2009, the Company had accrued loan guaranty fees totaling $8.9 million. The Company paid these fees after emerging from bankruptcy on December 28, 2009.
(d)		In connection with the Company's plan of reorganization, the Company and the Founder Director entered into a consulting agreement, which became effective on December 28, 2009. The terms of the consulting agreement included, among other things, that the Founder Director (i) provide services to the Company that are comparable in the aggregate with the services provided by him to the Company prior to December 28, 2009, (ii) be appointed to the Board of Directors of the Company and during the term of the consulting agreement will be nominated for subsequent terms on the board, (iii) be compensated for services rendered to the Company at a rate of $1.5 million per year for a term of five years, (iv) be subject to customary non-solicitation and non-competition provisions and (v) be, along with his spouse, provided with medical benefits (or will be compensated for medical coverage) that are comparable in the aggregate to the medical benefits afforded to employees of the Company.
(e)		On June 9, 2010, the Company sold two airplane hangars and undeveloped land to the Founder Director for $1.45 million.
(f)		On October 7, 2011, the Company and certain of its wholly owned subsidiaries entered into an agreement with JBS USA, LLC and JBS Trading International, Inc. to sell certain real property, tractor trailers, inventory, equipment, accounts receivable and other assets related to our distribution and transportation businesses. See below for additional information regarding this sale.
(g)		On October 26, 2011, the Company entered into an agreement with Swift Pork Company, a wholly owned subsidiary of JBS USA, LLC, to sell certain real property, tractor trailers, inventory, livestock, equipment, accounts receivable and other assets related to our pork business. See paragraph below for additional information regarding this sale.

COMMITMENTS AND CONTINGENCIES (Tables)

12 Months Ended

Dec. 30, 2012

Commitments and Contingencies Disclosure [Abstract]

Operating Leases of Lessee Disclosure [Table Text Block]

The Company’s future minimum lease commitments under noncancelable operating leases are as follows (in thousands):

2013	$	7,450
2014		2,836
2015		2,123
2016		240
2017		—
Total	$	12,649

- Definition

Tabular disclosure of a lessee's leasing arrangements including: (1) the basis on which contingent rental payments are determined, (2) the existence and terms of renewal or purchase options and escalation clauses, (3) restrictions imposed by lease arrangements, such as those concerning dividends, additional debt, and further leasing, (4) rent holidays, rent concessions, or leasehold improvement incentives and unusual provisions or conditions. Disclosure may also include the specific period used to amortize material leasehold improvements made at the inception of the lease or during the lease term. Additionally, for operating leases having initial or remaining noncancelable lease terms in excess of one year: (a) future minimum rental payments required as of the date of the latest balance sheet presented, in the aggregate and for each of the five succeeding fiscal years, (b) the total of minimum rentals to be received in the future under noncancelable subleases as of the date of the latest balance sheet presented, and (c) for all operating leases, rental expense for each period for which an income statement is presented, with separate amounts for minimum rentals, contingent rentals, and sublease rentals. Rental payments under leases with terms of a month or less that were not renewed need not be included.

+ References + Details

INCENTIVE COMPENSATION (Tables)

12 Months Ended

Dec. 30, 2012

Incentive Compensation Plans [Abstract]

Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan [Table Text Block]

	2012		2011		2010
	(In thousands, except weighted average fair values)
Total share-based compensation cost	$	684	$	568	$	—
Income tax benefit		28		—		—
Weighted average fair value of restricted shares of
common stock granted		5.00		7.10		—

Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]

The Company’s restricted share activity is included below:

	2012			2011
		Weighted Average			Weighted Average
		Grant Date			Grant Date Fair
	Number	Fair Value		Number	Value
	(In thousands, except weighted average fair values)
Outstanding at beginning of year	200	$	7.10	—	$	—
Shares granted	73		5.00	200		7.10
Outstanding at end of year	273	$	6.53	200	$	7.10

INSURANCE PROCEEDS (Tables)

12 Months Ended

Dec. 30, 2012

Extraordinary and Unusual Items [Abstract]

Schedule of Unusual or Infrequent Items [Table Text Block]

The Company received the following proceeds related to business interruption claims:

	2012		2011		2010
	(In thousands)
Mt. Pleasant, Texas	$	—	$	—	$	326
Marshville, North Carolina		1,448		—		—

BUSINESS SEGMENT AND GEOGRAPHIC REPORTING (Tables)

12 Months Ended

Dec. 30, 2012

Segment Reporting [Abstract]

Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]

Net sales to customers by customer location and long-lived assets are as follows:

	2012		2011		2010
	(In thousands)
Net sales to customers by customer location:
United States	$	6,600,206	$	6,108,797	$	5,740,563
Mexico		988,712		827,186		669,870
Asia		262,455		353,368		223,240
North America		111,305		88,900		82,026
Europe		79,101		82,261		130,635
Africa		62,642		56,741		23,363
South America		13,775		14,224		8,252
Pacific		3,186		4,221		3,680
Total	$	8,121,382	$	7,535,698	$	6,881,629

	December 30, 2012		December 25, 2011
	(In thousands)
Long-lived assets^(a):
United States	$	1,106,482	$	1,157,410
Mexico		83,439		84,342
Total	$	1,189,921	$	1,241,752

(a)

Schedule of Product Information [Table Text Block]

	2012		2011		2010
U.S. chicken:	(In thousands)
Prepared chicken	$	2,239,289	$	2,135,337	$	2,262,107
Fresh chicken		3,583,854		3,160,429		2,834,972
Export and other chicken by-products		817,723		808,038		581,303
Total U.S. chicken		6,640,866		6,103,804		5,678,382
Mexico chicken		758,023		720,333		615,433
Total chicken		7,398,889		6,824,137		6,293,815
Other products:
U.S.		608,619		674,923		558,675
Mexico		113,874		36,638		29,139
Total other products		722,493		711,561		587,814
Total net sales	$	8,121,382	$	7,535,698	$	6,881,629

SUPPLEMENTAL GUARANTOR FINANCIAL INFORMATION (Tables)

12 Months Ended

Dec. 30, 2012

Guarantees [Abstract]

Schedule of Condensed Balance Sheet [Table Text Block]

CONDENSED CONSOLIDATING BALANCE SHEETS
December 30, 2012
(In thousands)

			Subsidiary		Subsidiary		Eliminations/
	Parent		Guarantor		Non-Guarantors		Adjustments			Consolidation
Cash and cash equivalents	$	27,657	$	—	$	40,523	$	—		$	68,180
Restricted cash and cash equivalents		—		—		—		—			—
Investment in available-for-sale securities		—		—		—		—			—
Trade accounts and other receivables, less
allowance for doubtful accounts		326,031		1,843		57,056		—			384,930
Account receivable from JBS USA, LLC		1,514		—		—		—			1,514
Inventories		802,282		22,813		125,201		—			950,296
Income taxes receivable		55,306		—		—		(587	)		54,719
Current deferred tax assets		—		3,794		506		(4,300	)		—
Prepaid expenses and other current assets		29,603		—		26,444		—			56,047
Assets held for sale		9,808		—		17,234		—			27,042
Total current assets		1,252,201		28,450		266,964		(4,887	)		1,542,728
Investment in available-for-sale securities		—		—		—		—			—
Intercompany receivable		19,860		53,706		—		(73,566	)		—
Investment in subsidiaries		376,226		—		—		(376,226	)		—
Deferred tax assets		101,100		—		422		(4,091	)		97,431
Other long-lived assets		44,936		—		180,587		(180,000	)		45,523
Identified intangible assets, net		27,386		—		10,880		—			38,266
Property, plant and equipment, net		1,043,696		45,746		104,368		(3,889	)		1,189,921
Total assets	$	2,865,405	$	127,902	$	563,221	$	(642,659	)	$	2,913,869
Accounts payable	$	255,517	$	4,270	$	52,578	$	—		$	312,365
Account payable to JBS USA, LLC		13,436		—		—		—			13,436
Accrued expenses and other current liabilities		230,278		24,265		28,997		—			283,540
Income taxes payable		—		—		1,055		(587	)		468
Current deferred tax liabilities		108,201		—		581		(4,300	)		104,482
Current maturities of long-term debt		15,886		—		—		—			15,886
Total current liabilities		623,318		28,535		83,211		(4,887	)		730,177
Long-term debt, less current maturities		1,173,870		—		—		(25,000	)		1,148,870
Note payable to JBS USA Holdings, Inc.		—		—		—		—			—
Intercompany payable		—		—		73,566		(73,566	)		—
Deferred tax liabilities		—		3,794		297		(4,091	)		—
Other long-term liabilities		122,580		—		3,245		—			125,825
Total liabilities		1,919,768		32,329		160,319		(107,544	)		2,004,872
Total Pilgrim’s Pride Corporation stockholders’
equity		945,637		95,573		400,276		(535,115	)		906,371
Noncontrolling interest		—		—		2,626		—			2,626
Total stockholders’ equity		945,637		95,573		402,902		(535,115	)		908,997
Total liabilities and stockholders’ equity	$	2,865,405	$	127,902	$	563,221	$	(642,659	)	$	2,913,869

CONDENSED CONSOLIDATING BALANCE SHEETS
December 25, 2011
(In thousands)

			Subsidiary		Subsidiary		Eliminations/
	Parent		Guarantor		Non-Guarantors		Adjustments			Consolidation
Cash and cash equivalents	$	13,733	$	30	$	27,846	$	—		$	41,609
Restricted cash and cash equivalents		—		—		7,680		—			7,680
Investment in available-for-sale securities		—		—		157		—			157
Trade accounts and other receivables, less
allowance for doubtful accounts		302,809		1,575		44,838		—			349,222
Account receivable from JBS USA, LLC		21,198		—		—		—			21,198
Inventories		766,227		21,144		91,723		—			879,094
Income taxes receivable		62,160		—		528		(3,621	)		59,067
Current deferred tax assets		—		4,003		1,478		(5,481	)		—
Prepaid expenses and other current assets		35,877		87		16,386		—			52,350
Assets held for sale		37,754		—		16,062		—			53,816
Total current assets		1,239,758		26,839		206,698		(9,102	)		1,464,193
Investment in available-for-sale securities		—		—		497		—			497
Intercompany receivable		50,064		33,978		—		(84,042	)		—
Investment in subsidiaries		304,395		—		—		(304,395	)		—
Deferred tax assets		75,392		—		7		(4,300	)		71,099
Other long-lived assets		57,460		—		180,461		(180,000	)		57,921
Identified intangible assets, net		31,384		—		12,699		—			44,083
Property, plant and equipment, net		1,090,376		49,336		105,928		(3,888	)		1,241,752
Total assets	$	2,848,829	$	110,153	$	506,290	$	(585,727	)	$	2,879,545
Accounts payable	$	270,538	$	13,033	$	45,293	$	—		$	328,864
Account payable to JBS USA, LLC		11,653		—		—		—			11,653
Accrued expenses and other current liabilities		226,016		17,193		38,588		—			281,797
Income taxes payable		—		—		3,621		(3,621	)		—
Current deferred tax liabilities		83,795		—		934		(5,481	)		79,248
Current maturities of long-term debt		15,611		—		—		—			15,611
Total current liabilities		607,613		30,226		88,436		(9,102	)		717,173
Long-term debt, less current maturities		1,433,001		—		—		(25,000	)		1,408,001
Note payable to JBS USA Holdings, Inc.		50,000		—		—		—			50,000
Intercompany payable		—		—		84,042		(84,042	)		—
Deferred tax liabilities		—		4,003		297		(4,300	)		—
Other long-term liabilities		289,697		—		11,675		(155,431	)		145,941
Total liabilities		2,380,311		34,229		184,450		(277,875	)		2,321,115
Total Pilgrim’s Pride Corporation stockholders’
equity		468,518		75,924		319,022		(307,852	)		555,612
Noncontrolling interest		—		—		2,818		—			2,818
Total stockholders’ equity		468,518		75,924		321,840		(307,852	)		558,430
Total liabilities and stockholders’ equity	$	2,848,829	$	110,153	$	506,290	$	(585,727	)	$	2,879,545

Schedule of Condensed Income Statement [Table Text Block]

CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
Fifty-Three Weeks Ended December 30, 2012
(In thousands)

				Subsidiary			Subsidiary			Eliminations/
	Parent			Guarantor			Non-Guarantors			Adjustments			Consolidation
Net sales	$	6,836,012		$	537,198		$	992,501		$	(244,329	)	$	8,121,382
Cost of sales		6,530,925			511,800			887,154			(244,329	)		7,685,550
Gross profit		305,087			25,398			105,347			—			435,832
Selling, general and administrative expense		156,535			—			20,506			—			177,041
Administrative restructuring charges, net		9,743			—			(1,294	)		—			8,449
Total costs and expenses		6,697,203			511,800			906,366			(244,329	)		7,871,040
Operating income		138,809			25,398			86,135			—			250,342
Other expenses (income):
Interest expense		104,652			—			274			—			104,926
Interest income		(295	)		—			(1,102	)		—			(1,397	)
Foreign currency transaction losses (gains)		95			—			(4,905	)		—			(4,810	)
Miscellaneous, net		(2,131	)		(14	)		22			684			(1,439	)
Total other expenses		102,321			(14	)		(5,711	)		684			97,280
Income (loss) from continuing operations before
income taxes		36,488			25,412			91,846			(684	)		153,062
Income tax expense (benefit)		(38,852	)		9,593			8,279			—			(20,980	)
Income (loss) before equity in earnings of
consolidated subsidiaries		75,340			15,819			83,567			(684	)		174,042
Equity in earnings of consolidated subsidiaries		101,372			—			—			(101,372	)		—
Net income (loss)		176,712			15,819			83,567			(102,056	)		174,042
Less: Net loss attributable to noncontrolling
interest		—			—			(192	)		—			(192	)
Net income (loss) attributable to Pilgrim’s Pride	$	176,712		$	15,819		$	83,759		$	(102,056	)	$	174,234

CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
Fifty-Two Weeks Ended December 25, 2011

	(In thousands)
				Subsidiary		Subsidiary			Eliminations/
	Parent			Guarantor		Non-Guarantors			Adjustments			Consolidation
Net sales	$	6,135,319		$	458,932	$	1,225,128		$	(283,681	)	$	7,535,698
Cost of sales		6,237,535			430,343		1,291,080			(283,681	)		7,675,277
Operational restructuring charges, net		1,958			—		—			—			1,958
Gross profit (loss)		(104,174	)		28,589		(65,952	)		—			(141,537	)
Selling, general and administrative expense		174,694			—		30,449			—			205,143
Administrative restructuring charges, net		19,824			—		7,087			—			26,911
Total costs and expenses		6,434,011			430,343		1,328,616			(283,681	)		7,909,289
Operating income (loss)		(298,692	)		28,589		(103,488	)		—			(373,591	)
Other expenses (income):
Interest expense		110,940			—		592			—			111,532
Interest income		(363	)		—		(1,102	)		—			(1,465	)
Foreign currency transaction losses (gains)		(31	)		—		12,632			—			12,601
Miscellaneous, net		59,661			3,818		(98,360	)		25,748			(9,133	)
Total other expenses		170,207			3,818		(86,238	)		25,748			113,535
Income (loss) from continuing operations before
income taxes		(468,899	)		24,771		(17,250	)		(25,748	)		(487,126	)
Income tax expense (benefit)		(14,139	)		9,351		13,352			—			8,564
Income (loss) before equity in earnings of
consolidated subsidiaries		(454,760	)		15,420		(30,602	)		(25,748	)		(495,690	)
Equity in earnings of consolidated subsidiaries		(9,334	)		—		—			9,334			—
Net income (loss)		(464,094	)		15,420		(30,602	)		(16,414	)		(495,690	)
Less: Net income attributable to noncontrolling
interest		—			—		1,082			—			1,082
Net income (loss) attributable to Pilgrim’s Pride	$	(464,094	)	$	15,420	$	(31,684	)	$	(16,414	)	$	(496,772	)

CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
Fifty-Two Weeks Ended December 26, 2010

	(In thousands)
				Subsidiary			Subsidiary			Eliminations/
	Parent			Guarantor			Non-Guarantors			Adjustments			Consolidation
Net sales	$	5,623,958		$	470,649		$	1,173,766		$	(386,744	)	$	6,881,629
Costs and expenses:
Cost of sales		5,183,274			449,358			1,170,430			(386,744	)		6,416,318
Operational restructuring charges, net		4,318			—			—			—			4,318
Gross profit (loss)		436,366			21,291			3,336			—			460,993
Selling, general and administrative expense		176,589			(279	)		33,234			—			209,544
Administrative restructuring charges, net		59,136			—			6,886			—			66,022
Total costs and expenses		5,423,317			449,079			1,210,550			(386,744	)		6,696,202
Operating income (loss)		200,641			21,570			(36,784	)		—			185,427
Other expenses (income):
Interest expense		103,735			—			1,818			—			105,553
Interest income		(580	)		—			(3,225	)		—			(3,805	)
Loss on early extinguishment of debt		11,726			—			—			—			11,726
Foreign currency transaction losses (gains)		314			—			(102	)		—			212
Miscellaneous, net		91,576			4,241			(110,261	)		1,156			(13,288	)
Total other expenses		206,771			4,241			(111,770	)		1,156			100,398
Income (loss) from continuing operations before
reorganization		(6,130	)		17,329			74,986			(1,156	)		85,029
Reorganization items, net		18,348			—			193			—			18,541
Income (loss) from continuing operations before
income taxes		(24,478	)		17,329			74,793			(1,156	)		66,488
Income tax expense (benefit)		(15,266	)		6,542			(15,114	)		—			(23,838	)
Income (loss) before equity in earnings of
consolidated subsidiaries		(9,212	)		10,787			89,907			(1,156	)		90,326
Equity in earnings of consolidated subsidiaries		65,544			—			—			(65,544	)		—
Net income (loss)		56,332			10,787			89,907			(66,700	)		90,326
Less: Net income attributable to noncontrolling
interest		—			—			3,185			—			3,185
Net income (loss) attributable to Pilgrim’s Pride	$	56,332		$	10,787		$	86,722		$	(66,700	)	$	87,141

Schedule Of Comprehensive Income (Loss) [Table Text Block]

CONDENSED CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME (LOSS)
Fifty-Three Weeks Ended December 30, 2012

(In thousands)

				Subsidiary		Subsidiary			Eliminations/
	Parent			Guarantor		Non-Guarantors			Adjustments			Consolidation
Net income (loss)	$	176,712		$	15,819	$	83,567		$	(102,056	)	$	174,042
Other comprehensive income (loss):
Unrealized holding losses on available-
for-sale securities, net of tax		—			—		(12	)		—			(12	)
Losses associated with pension and
other postretirement benefits, net of tax		(22,429	)		—		—			—			(22,429	)
Total other comprehensive loss, net of tax		(22,429	)		—		(12	)		—			(22,441	)
Comprehensive income (loss)		154,283			15,819		83,555			(102,056	)		151,601
Less: Comprehensive income attributable to
noncontrolling interests		—			—		(192	)		—			(192	)
Comprehensive income (loss) attributable to
Pilgrim’s Pride Corporation	$	154,283		$	15,819	$	83,747		$	(102,056	)	$	151,793

CONDENSED CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME (LOSS)
Fifty-Two Weeks Ended December 25, 2011

(In thousands)

				Subsidiary		Subsidiary			Eliminations/
	Parent			Guarantor		Non-Guarantors			Adjustments			Consolidation
Net income (loss)	$	(464,094	)	$	15,420	$	(30,602	)	$	(16,414	)	$	(495,690	)
Other comprehensive income (loss):
Unrealized holding gains on available-
for-sale securities, net of tax		—			—		(1,160	)		—			(1,160	)
Losses associated with pension and
other postretirement benefits, net of tax		(21,273	)		—		—			—			(21,273	)
Total other comprehensive income (loss),
net of tax		(21,273	)		—		(1,160	)		—			(22,433	)
Comprehensive income (loss)		(485,367	)		15,420		(31,762	)		(16,414	)		(518,123	)
Less: Comprehensive income attributable to
noncontrolling interests		—			—		1,082			—			1,082
Comprehensive income (loss) attributable to
Pilgrim’s Pride Corporation	$	(485,367	)	$	15,420	$	(32,844	)	$	(16,414	)	$	(519,205	)

CONDENSED CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME (LOSS)
Fifty-Two Weeks Ended December 26, 2010

(In thousands)

				Subsidiary		Subsidiary			Eliminations/
	Parent			Guarantor		Non-Guarantors			Adjustments			Consolidation
Net income (loss)	$	56,332		$	10,787	$	89,907		$	(66,700	)	$	90,326
Other comprehensive income (loss):
Unrealized holding losses on available-
for-sale securities, net of tax		—			—		(226	)		—			(226	)
Recognition in earnings of a previously
unrecognized gain on a derivative
instrument designated as a cash flow
hedge, net of tax		(2,565	)		—		—			—			(2,565	)
Gains associated with pension and
other postretirement benefits, net of tax		6,420			—		—			—			6,420
Total other comprehensive income (loss),
net of tax		3,855			—		(226	)		—			3,629
Comprehensive income (loss)		60,187			10,787		89,681			(66,700	)		93,955
Less: Comprehensive income attributable to
noncontrolling interests		—			—		3,185			—			3,185
Comprehensive income (loss) attributable to
Pilgrim’s Pride Corporation	$	60,187		$	10,787	$	86,496		$	(66,700	)	$	90,770

New layer...

Schedule of Condensed Cash Flow Statement [Table Text Block]

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
Fifty-Three Weeks Ended December 30, 2012

	(In thousands)
				Subsidiary			Subsidiary			Eliminations/
	Parent			Guarantor			Non-Guarantors			Adjustments			Consolidation
Cash provided by (used in) operating activities	$	174,046		$	2,178		$	23,653		$	(253	)	$	199,624

Cash flows from investing activities:
Acquisitions of property, plant and equipment		(75,985	)		(2,208	)		(12,134	)		—			(90,327	)
Purchases of investment securities		(73	)		—			(89	)		—			(162	)
Proceeds from sale or maturity of investment
securities		57			—			631			—			688
Proceeds from business dispositions to Swift
Pork Company		—			—			—			—			—
Proceeds from business dispositions to JBS
Trading International, Inc.		—			—			—			—			—
Proceeds from property sales and disposals		26,911			—			2,489			—			29,400
Cash used in investing activities		(49,090	)		(2,208	)		(9,103	)		—			(60,401	)

Cash flows from financing activities:
Payments on notes payable to JBS USA		(50,000	)		—			—			—			(50,000	)
Proceeds from long-term debt		851,400			—			—			—			851,400
Payments on long-term debt		(1,110,711	)		—			—			—			(1,110,711	)
Proceeds from sale of common stock		198,282			—			—			—			198,282
Other financing activities		—			—			(253	)		253			—
Cash provided by (used in) financing
activities		(111,029	)		—			(253	)		253			(111,029	)
Effect of exchange rate changes on cash and cash
equivalents		—			—			(1,623	)		—			(1,623	)
Increase (decrease) in cash and cash equivalents		13,927			(30	)		12,674			—			26,571
Cash and cash equivalents, beginning of period		13,733			30			27,846			—			41,609
Cash and cash equivalents, end of period	$	27,660		$	—		$	40,520		$	—		$	68,180

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
Fifty-Two Weeks Ended December 25, 2011

	(In thousands)
				Subsidiary			Subsidiary			Eliminations/
	Parent			Guarantor			Non-Guarantors			Adjustments			Consolidation
Cash provided by (used in) operating activities	$	(91,621	)	$	8,973		$	(19,385	)	$	(26,958	)	$	(128,991	)

Cash flows from investing activities:
Acquisitions of property, plant and equipment		(115,791	)		(9,108	)		(11,069	)		—			(135,968	)
Purchases of investment securities		—			—			(4,596	)		—			(4,596	)
Proceeds from sale or maturity of investment
securities		—			—			15,852			—			15,852
Proceeds from business dispositions to Swift
Pork Company		—			—			13,000			—			13,000
Proceeds from business dispositions to JBS
Trading International, Inc.		—			—			24,479			—			24,479
Proceeds from property sales and disposals		26,503			165			2,376			—			29,044
Cash provided by (used in) investing
activities		(89,288	)		(8,943	)		40,042			—			(58,189	)

Cash flows from financing activities:
Proceeds from note payable to JBS USA		50,000			—			—			—			50,000
Proceeds from long-term debt		965,689			—			—			—			965,689
Payments on long-term debt		(881,833	)		—			—			—			(881,833	)
Purchase of remaining interest in subsidiary		(2,504	)		—			—			—			(2,504	)
Payment of capitalized loan costs		(4,395	)		—			—			—			(4,395	)
Cash dividends paid		—			—			(25,000	)		25,000			—
Other financing activities		—			—			(2,065	)		1,958			(107	)
Cash provided by (used in) financing
activities		126,957			—			(27,065	)		26,958			126,850
Effect of exchange rate changes on cash and cash
equivalents		—			—			(4,138	)		—			(4,138	)
Increase (decrease) in cash and cash equivalents		(53,952	)		30			(10,546	)		—			(64,468	)
Cash and cash equivalents, beginning of period		67,685			—			38,392			—			106,077
Cash and cash equivalents, end of period	$	13,733		$	30		$	27,846		$	—		$	41,609

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
Fifty-Two Weeks Ended December 26, 2010

	(In thousands)
				Subsidiary			Subsidiary			Eliminations/
	Parent			Guarantor			Non-Guarantors			Adjustments			Consolidation
Cash provided by (used in) operating activities	$	22,412		$	3,496		$	(10,147	)	$	(1,156	)	$	14,605

Cash flows from investing activities:
Acquisitions of property, plant and equipment		(162,264	)		(3,273	)		(13,795	)		—			(179,332	)
Purchases of investment securities		—			—			(17,201	)		—			(17,201	)
Proceeds from sale or maturity of investment
securities		—			—			68,100			—			68,100
Proceeds from property sales and disposals		9,640			(223	)		5,281			—			14,698
Cash provided by (used in) investing
activities		(152,624	)		(3,496	)		42,385			—			(113,735	)

Cash flows from financing activities:
Proceeds from long-term debt		2,438,855			—			—			—			2,438,855
Payments on long-term debt		(3,153,848	)		—			(43,551	)		—			(3,197,399	)
Proceeds from sale of common stock		800,000			—			—			—			800,000
Purchase of remaining interest in subsidiary		(7,637	)		—			—			—			(7,637	)
Payment of capitalized loan costs		(62,788	)		—			—			—			(62,788	)
Other financing activities		—			—			(1,667	)		1,156			(511	)
Cash provided by (used in) financing
activities		14,582			—			(45,218	)		1,156			(29,480	)
Effect of exchange rate changes on cash and cash
equivalents		—			—			(1,613	)		—			(1,613	)
Decrease in cash and cash equivalents		(115,630	)		—			(14,593	)		—			(130,223	)
Cash and cash equivalents, beginning of period		183,315			—			52,985			—			236,300
Cash and cash equivalents, end of period	$	67,685		$	—		$	38,392		$	—		$	106,077

QUARTERLY RESULTS (Tables)

12 Months Ended

Dec. 30, 2012

Quarterly Financial Information Disclosure [Abstract]

Schedule of Quarterly Financial Information [Table Text Block]

24.

QUARTERLY RESULTS (UNAUDITED-SEE ACCOMPANYING ACCOUNTANTS’ REPORT)

2012	First		Second		Third		Fourth^(a)		Year
	(In thousands, except per share data)
Net sales	$	1,888,773	$	1,974,469	$	2,068,478	$	2,189,662	$	8,121,382
Gross profit		110,065		144,089		106,135		75,543		435,832
Net income attributable to PPC
common stockholders		39,173		69,357		42,931		22,773		174,234
Net income per share amounts -
basic and diluted		0.18		0.27		0.17		0.09		0.70
Number of days in quarter		91		91		91		98		371

(a)

In the fourth quarter of 2012, the Company recognized expenses related to the shutdown of our Dallas plant of $1.1 million and asset impairment charges of $1.4 million.

2011	First			Second			Third			Fourth^(a)			Year
	(In thousands, except per share data)
Net sales	$	1,892,476		$	1,922,690		$	1,891,224		$	1,829,308		$	7,535,698
Gross profit (loss)		(53,110	)		(46,228	)		(62,387	)		20,188			(141,537	)
Net loss attributable to PPC
common stockholders		(120,760	)		(128,141	)		(162,516	)		(85,355	)		(496,772	)
Net loss per share amounts -
basic and diluted		(0.54	)		(0.57	)		(0.72	)		(0.38	)		(2.21	)
Number of days in quarter		91			91			91			91			364

(a)

2010	First			Second		Third		Fourth^(a)		Year
		(In thousands, except per share data)
Net sales	$	1,642,918		$	1,707,568	$	1,719,850	$	1,811,293	$	6,881,629
Gross profit		52,019			132,491		157,294		119,189		460,993
Net income (loss) attributable to PPC
common stockholders		(45,547	)		32,918		57,926		41,844		87,141
Net income (loss) per share amounts -
basic and diluted		(0.20	)		0.15		0.26		0.18		0.39
Number of days in quarter		91			91		91		91		364

(a)

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual) $ in Millions	12 Months Ended
	Dec. 30, 2012 USD ($) Countries States	Dec. 25, 2011 USD ($)	Dec. 26, 2010 USD ($)
Number of Countries in Which Entity Exports Products \| Countries	100
Number of States in which Entity Operates \| States	12
Advertising Expense	$ 6.5	$ 9.6	$ 10.5
Research and Development Expense	$ 3.8	$ 5.0	$ 5.5
Description of Investment Holdings in Joint Ventures and Entities	Investments in entities in which the Company has an ownership interest greater than 50% and exercises control over the entity are consolidated in the Consolidated Financial Statements. Investments in entities in which the Company has an ownership interest between 20% and 50% and exercises significant influence are accounted for using the equity method. The Company invests from time to time in ventures in which its ownership interest is less than 20% and over which it does not exercise significant influence.
Property, Plant and Equipment, Depreciation Methods	straight-line method
Description of Tax Benefit	Tax benefits that meet the more-likely-than-not recognition threshold are measured using a probability weighting of the largest amount of tax benefit that has greater than 50% likelihood of being realized upon settlement.
Defined Benefit Plans, General Information	Actual results that differ from our assumptions are accumulated and, if in excess of the lesser of 10% of the projected benefit obligation or the fair market value of plan assets, amortized over either (i) the estimated average future service period of active plan participants if the plan is active or (ii) the estimated average future life expectancy of all plan participants if the plan is frozen.
Customer Relationships [Member]
Total intangible assets, Useful Life (Years)	13 years	13 years
Maximum [Member]
Estimate Appropriate Selling Closing Costs	6.00%
Maximum [Member] \| Building Machinery and Equipment [Member]
Property, Plant and Equipment, Useful Life	33 years
Maximum [Member] \| Vehicles [Member]
Property, Plant and Equipment, Useful Life	10 years
Maximum [Member] \| Trade Names and Non Compete Agreements [Member]
Total intangible assets, Useful Life (Years)	15 years
Minimum [Member]
Estimate Appropriate Selling Closing Costs	4.00%
Minimum [Member] \| Building Machinery and Equipment [Member]
Property, Plant and Equipment, Useful Life	5 years
Minimum [Member] \| Vehicles [Member]
Property, Plant and Equipment, Useful Life	3 years
Minimum [Member] \| Trade Names and Non Compete Agreements [Member]
Total intangible assets, Useful Life (Years)	3 years

CHAPTER 11 PROCEEDINGS (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 30, 2012

Dec. 25, 2011

Dec. 26, 2010

Professional fees directly related to reorganization

^[1]

$ 2,785

Finance costs related to various credit facilities

^[2]

13,654

Other costs

^[3]

2,102

Reorganization items, net

$ 0

$ 18,541

[1]	Professional fees directly related to the reorganization included post-petition fees and fee reductions associated with advisors to the debtors, the statutory committee of unsecured creditors and certain secured creditors.
[2]	Finance costs related to various credit facilities included expenses related to the elimination of unamortized loan costs associated with credit facilities and notes payable extinguished on December 28, 2009 and the recognition in earnings of a previously unrealized gain on a derivative instrument designated as a cash flow hedge associated with a note payable extinguished on December 28, 2009.
[3]	Other expenses includes (i) severance, grower pay, live flock impairment, inventory disposal costs, equipment relocation costs and other shutdown costs related to the closed processing facilities in Douglas, Georgia; El Dorado, Arkansas; Farmerville, Louisiana; Franconia, Pennsylvania; Dalton, Georgia; Athens, Georgia; and Athens, Alabama, (ii) severance costs related to the closed distribution center in Houston, Texas, the February 2009 Operations management reduction-in-force ("RIF") action, the April 2009 non-production employee RIF action, and reduced or consolidated production at various facilities throughout the U.S., (iii) asset impairment costs related to the closed processing facility in Dalton, Georgia and (iv) fees associated with the termination of a September 2008 receivables purchase agreement on December 3, 2008.

CHAPTER 11 PROCEEDINGS (Details 1)
$ in Thousands

12 Months Ended

Dec. 26, 2010

USD ($)

Begining balance

$ 2,648

Accrual provisions

2,967

^[1]

Payment /Disposal

(4,187)

Adjustments

(1,428)

^[1]

Ending balance

Accrued Other Costs [Member]

Begining balance

1,903

Accrual provisions

2,118

^[1]

Payment /Disposal

(2,649)

Adjustments

(1,372)

^[1]

Ending balance

Accrued Severance [Member]

Begining balance

745

Accrual provisions

849

^[1]

Payment /Disposal

(1,538)

Adjustments

(56)

^[1]

Ending balance

$ 0

[1]	Accrual provisions and adjustments recognized in 2010 were primarily classified as reorganization items.

CHAPTER 11 PROCEEDINGS (Details Textual) - USD ($)	12 Months Ended
CHAPTER 11 PROCEEDINGS (Details Textual) - USD ($)	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010	Dec. 27, 2009
Percentage Of Common Stock Issued and Outstanding In Reorganized Company				36.00%
Payments For Reorganization Activities			$ 30,700,000
Proceeds From Reorganization Activities			300,000
Payments For Incentive Compensation			13,000,000
Reorganization Total			15,700,000
Reorganization Severance Payments			1,500,000
Reorganization Payment Of Facility Closure Costs			500,000
Benefits Of Resolved Claims Against Settlement Of Bankruptcy			8,800,000
Payments For Creditors To Settle Allowed Claim and Interest Accrued	$ 700,000	$ 700,000
Payments To Settle Allowed Claim and Interest Accrued			$ 101,100,000
Unresolved Claims		800,000
Common Stock, Value, Issued	$ 2,590,000	$ 2,143,000
Jbs Usa Llc [Member]
Percentage Of Common Stock Issued and Outstanding	75.50%			64.00%
Common Stock, Value, Issued				$ 800,000,000

EXIT OR DISPOSAL ACTIVITIES (Details)
$ in Thousands

12 Months Ended

36 Months Ended

51 Months Ended

Dec. 30, 2012

USD ($)

Dec. 25, 2011

USD ($)

Dec. 26, 2010

USD ($)

Dec. 30, 2012

USD ($)

Positions

Dec. 30, 2012

USD ($)

Positions

Positions eliminated | Positions

2,890

Costs incurred and expected to be incurred:

Employee-related costs

$ 34,803

Asset impairment costs

59,890

Inventory valuation costs

344

Other exit or disposal costs

26,584

Total exit or disposal costs

121,621

Costs incurred since earliest implementation date:

Employee-related costs

$ 65

$ 1,052

$ 31,227

34,803

Asset impairment costs

2,770

22,896

26,483

59,890

Inventory valuation costs

151

344

Other exit or disposal costs

5,679

5,249

12,630

23,558

Total exit or disposal costs

8,665

29,197

70,340

$ 118,595

Facility Closing [Member]

Earliest implementation date

^[1]

Oct. 01, 2008

Latest expected completion date

^[1]

Sep. 01, 2014

Positions eliminated | Positions

^[1]

2,410

Costs incurred and expected to be incurred:

Employee-related costs

^[1]

$ 2,492

Asset impairment costs

^[1]

21,842

Inventory valuation costs

^[1]

344

Other exit or disposal costs

^[1]

15,248

Total exit or disposal costs

^[1]

39,926

Costs incurred since earliest implementation date:

Employee-related costs

^[1]

647

2,492

Asset impairment costs

^[1]

3,868

9,203

1,030

21,842

Inventory valuation costs

^[1]

151

344

Other exit or disposal costs

^[1]

3,685

5,249

2,118

12,222

Total exit or disposal costs

^[1]

7,769

15,099

3,148

$ 36,900

Administrative Integration [Member]

Earliest implementation date

^[2]

Jan. 01, 2010

Latest expected completion date

^[2]

Sep. 01, 2012

Positions eliminated | Positions

^[2]

480

Costs incurred and expected to be incurred:

Employee-related costs

^[2]

$ 32,311

Asset impairment costs

^[2]

38,048

Inventory valuation costs

^[2]

Other exit or disposal costs

^[2]

11,336

Total exit or disposal costs

^[2]

81,695

Costs incurred since earliest implementation date:

Employee-related costs

^[2]

405

31,227

32,311

Asset impairment costs

^[2]

(1,098)

13,693

25,453

38,048

Inventory valuation costs

^[2]

Other exit or disposal costs

^[2]

1,994

10,512

11,336

Total exit or disposal costs

^[2]

$ 896

$ 14,098

$ 67,192

$ 81,695

[1]

Significant facilities closed included one processing plant in 2008, two processing plants in 2009, two processing plants in the transition period and one processing plant in 2011. The transition period began September 27, 2009 and ended December 27, 2009 and resulted from the Company's change in its fiscal year end from the Saturday nearest September 30 each year to the last Sunday in December of each year.

[2]

Company management implemented certain activities to integrate the administrative functions of the Company into those of JBS USA. These included the closures of administrative offices in Georgia and Texas.

EXIT OR DISPOSAL ACTIVITIES (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Balance	$ 883	$ 4,943	$ 4,150
Accruals	216	2,375	40,985
Payment /Disposal	(291)	(5,111)	(29,697)
Adjustments		(1,324)	(10,495)
Balance	808	883	4,943
Accrued Lease Obligation [Member]
Balance	0	0	20
Accruals	0	0	0
Payment /Disposal	0	0	0
Adjustments		0	(20)
Balance	0	0	0
Accrued Severance [Member]
Balance	90	4,150	516
Accruals	65	2,375	31,116
Payment /Disposal	(155)	(5,111)	(27,086)
Adjustments		(1,324)	(396)
Balance	0	90	4,150
Accrued Other Exit Or Disposal Costs [Member]
Balance	0	0	3,614
Accruals	0	0	9,869
Payment /Disposal	0	0	(2,611)
Adjustments		0	(10,872)
Balance	0	0	0
Inventory Reserves [Member]
Balance	793	793	0
Accruals	151	0	0
Payment /Disposal	(136)	0	0
Adjustments		0	793
Balance	$ 808	$ 793	$ 793

- Definition

Amount of any reversal and other adjustment made during the period to the amount of a previously accrued liability for a specified type of restructuring cost, excluding adjustments for costs incurred during the period, costs settled during the period, and foreign currency translation adjustments.

+ References + Details

EXIT OR DISPOSAL ACTIVITIES (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Cost of sales	$ 216	$ 0	$ 0
Operational restructuring charges	0	1,958	4,318
Selling, general and administrative expense	0	328	0
Administrative restructuring charges	8,449	26,911	66,022
Total exit or disposal costs	$ 8,665	$ 29,197	$ 70,340

EXIT OR DISPOSAL ACTIVITIES (Details 3) - USD ($) $ in Thousands	3 Months Ended			12 Months Ended
	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Restructuring Charges:
Asset impairments (See "Note 10. Property, Plant and Equipment")	$ 1,400	$ 11,300	$ 11,200	$ 2,770	$ 22,895	$ 26,484
Total	$ 1,100	$ 14,600	$ 4,900	8,449	26,911	66,022
Severance charges				0	724	31,227
Loss on scrapped inventory expensed as incurred				0		2,118
Other restructuring costs				5,170	2,859	0
Operational Restructuring Charges [Member]
Restructuring Charges:
Relocation charges expensed as incurred				0	0	3,288
Asset impairments (See "Note 10. Property, Plant and Equipment")				0	1,958	1,030
Loss on egg sales and flock depletion expensed as incurred				0	0	0
Total				0	1,958	4,318
Administrative Restructuring Charges [Member]
Restructuring Charges:
Relocation charges expensed as incurred				0	0	7,224
Asset impairments (See "Note 10. Property, Plant and Equipment")				2,770	20,938	25,453
Loss on egg sales and flock depletion expensed as incurred				509	2,390	0
Total				$ 8,449	$ 26,911	$ 66,022

FAIR VALUE MEASUREMENT (Details) - USD ($)
$ in Thousands

Dec. 30, 2012

Dec. 25, 2011

Commodity derivative assets

$ 1,821

$ 2,870

Commodity derivative liabilities

(1,530)

(2,723)

Long-term Debt

^[1]

(1,164,756)

(1,473,612)

Notes Payable, Related Parties

(50,000)

Long-term Debt, Fair Value

^[1]

(1,208,730)

(1,421,517)

Short-Term Investments [Member]

Investments in available- for-sale securities, Carrying amount

157

Investments in available- for-sale securities, Fair value

157

Long Term Investments [Member]

Investments in available- for-sale securities, Carrying amount

497

Investments in available- for-sale securities, Fair value

497

Future [Member]

Commodity derivative assets

^[2]

1,821

2,870

Commodity derivative liabilities

^[3]

(1,530)

(2,120)

Future [Member] | Carrying (Reported) Amount, Fair Value Disclosure [Member]

Commodity derivative assets

^[2]

1,821

2,870

Commodity derivative liabilities

^[3]

(1,530)

(2,120)

Options Held [Member]

Commodity derivative liabilities

^[3]

(603)

Options Held [Member] | Carrying (Reported) Amount, Fair Value Disclosure [Member]

Commodity derivative liabilities

^[3]

(603)

Jbs Usa Holdings Inc [Member]

Notes Payable, Fair Value Disclosure

$ 0

$ (50,077)

[1]	The fair values of the Company's long-term debt and other borrowing arrangements were estimated by calculating the net present value of future payments for each debt obligation or borrowing by: (i) using a risk-free rate applicable for an instrument with a life similar to the remaining life of each debt obligation or borrowing plus the current estimated credit risk spread for the Company or (ii) using the quoted market price at December 30, 2012 or December 25, 2011, as applicable.
[2]	Commodity derivative assets are included in Prepaid expenses and other current assets on the Consolidated Balance Sheet.
[3]	Commodity derivative liabilities are included in Accrued expenses and other current liabilities on the Consolidated Balance Sheet.

FAIR VALUE MEASUREMENT (Details 1) - USD ($)
$ in Thousands

Dec. 30, 2012

Dec. 25, 2011

Commodity derivative assets

$ 1,821

$ 2,870

Commodity derivative liabilities

(1,530)

(2,723)

Short-Term Investments [Member]

Investments in available- for-sale securities, Fair value

157

Short-Term Investments [Member] | Fair Value, Inputs, Level 1 [Member]

Investments in available- for-sale securities, Fair value

Short-Term Investments [Member] | Fair Value, Inputs, Level 2 [Member]

Investments in available- for-sale securities, Fair value

157

Short-Term Investments [Member] | Fair Value, Inputs, Level 3 [Member]

Investments in available- for-sale securities, Fair value

Long Term Investments [Member]

Investments in available- for-sale securities, Fair value

497

Long Term Investments [Member] | Fair Value, Inputs, Level 1 [Member]

Investments in available- for-sale securities, Fair value

Long Term Investments [Member] | Fair Value, Inputs, Level 2 [Member]

Investments in available- for-sale securities, Fair value

438

Long Term Investments [Member] | Fair Value, Inputs, Level 3 [Member]

Investments in available- for-sale securities, Fair value

Options Held [Member]

Commodity derivative liabilities

^[1]

(603)

Options Held [Member] | Fair Value, Inputs, Level 1 [Member]

Commodity derivative liabilities

Options Held [Member] | Fair Value, Inputs, Level 2 [Member]

Commodity derivative liabilities

(603)

Options Held [Member] | Fair Value, Inputs, Level 3 [Member]

Commodity derivative liabilities

Future [Member]

Commodity derivative assets

^[2]

1,821

2,870

Commodity derivative liabilities

^[1]

(1,530)

(2,120)

Future [Member] | Fair Value, Inputs, Level 1 [Member]

Commodity derivative assets

1,821

2,870

Commodity derivative liabilities

(1,530)

(2,120)

Future [Member] | Fair Value, Inputs, Level 2 [Member]

Commodity derivative assets

Commodity derivative liabilities

Future [Member] | Fair Value, Inputs, Level 3 [Member]

Commodity derivative assets

Commodity derivative liabilities

$ 0

[1]	Commodity derivative liabilities are included in Accrued expenses and other current liabilities on the Consolidated Balance Sheet.
[2]	Commodity derivative assets are included in Prepaid expenses and other current assets on the Consolidated Balance Sheet.

FAIR VALUE MEASUREMENT (Details 2) - Fair Value, Inputs, Level 3 [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Balance at beginning of year	$ 59	$ 1,190	$ 1,116
Included in other comprehensive income	0	(19)	74
Sale of securities	(59)	(1,112)	0
Balance at end of year	$ 0	$ 59	$ 1,190

- Definition

+ References + Details

FAIR VALUE MEASUREMENT (Details Textual) $ in Millions	12 Months Ended
FAIR VALUE MEASUREMENT (Details Textual) $ in Millions	Dec. 30, 2012 USD ($)
Impairment of Long-Lived Assets to be Disposed of	$ 2.8
Carrying (Reported) Amount, Fair Value Disclosure [Member]
Assets Held-for-sale, Long Lived	29.9
Estimate Of Fair Value, Fair Value Disclosure [Member]
Assets Held-for-sale, Long Lived	$ 27.1

TRADE ACCOUNTS AND OTHER RECEIVABLES (Details) - USD ($) $ in Thousands	Dec. 30, 2012	Dec. 25, 2011
Trade accounts receivable	$ 381,747	$ 337,411
Account receivable from JBS USA, LLC	1,514	21,198
Receivables from officers and employees	48	9
Other receivables	6,892	16,965
Receivables, gross	390,201	375,583
Allowance for doubtful accounts	(3,757)	(5,163)
Receivables, net	$ 386,444	$ 370,420

- Definition

Amount of receivables arising from transactions with related parties due within one year or the normal operating cycle, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3(a)(2))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(k)(1))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39622-107864

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph k
-Subparagraph 1
-Article 4

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 57
-Paragraph 2
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 3
-Subparagraph a
-Article 5

+ Details

- Definition

For an unclassified balance sheet, amounts due from related parties other than affiliates, employees, joint ventures, officers or stockholders.

+ References + Details

INVENTORIES (Details) - USD ($) $ in Thousands	Dec. 30, 2012	Dec. 25, 2011
Total inventories	$ 950,296	$ 879,094
Chicken Inventories Live Chicken and Hens [Member]
Total inventories	405,335	363,590
Chicken Inventories Feed Eggs and Other [Member]
Total inventories	307,500	238,449
Chicken Inventories Finished Chicken Products [Member]
Total inventories	237,159	273,363
Chicken Inventories [Member]
Total inventories	949,994	875,402
Commercial Feed Table Eggs and Other [Member]
Total inventories	$ 302	$ 3,692

INVESTMENTS IN SECURITIES (Details) - USD ($) $ in Thousands	Dec. 30, 2012	Dec. 25, 2011
Available For Sale Securities Current Investments [Member]
Fixed income securities, Amortized Cost	$ 0	$ 152
Fixed income securities, Fair Value	0	157
Available For Sale Securities Long Term Investments [Member]
Fixed income securities, Amortized Cost	0	367
Fixed income securities, Fair Value	0	438
Available For Sale Securities Long Term Investments Other [Member]
Fixed income securities, Amortized Cost	0	59
Fixed income securities, Fair Value	$ 0	$ 59

- Definition

This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents Available-for-sale Securities which consist of all investments in certain debt and equity securities neither classified as trading or held-to-maturity securities. A debt security represents a creditor relationship with an enterprise. Debt securities include, among other items, US Treasury securities, US government securities, municipal securities, corporate bonds, convertible debt, commercial paper, and all securitized debt instruments. An equity security represents an ownership interest in an enterprise or the right to acquire or dispose of an ownership interest in an enterprise at fixed or determinable prices. Equity securities include, among other things, common stock, certain preferred stock, warrant rights, call options, and put options, but do not include convertible debt. An entity may opt to provide the reader with additional narrative text to better understand the nature of investments in debt and equity securities which are categorized as Available-for-sale.

+ References + Details

DERIVATIVE FINANCIAL INSTRUMENTS (Details)
$ in Thousands

12 Months Ended

Dec. 30, 2012

USD ($)

Contracts

Dec. 25, 2011

USD ($)

Contracts

Fair values:

Commodity derivative assets

$ 1,821

$ 2,870

Commodity derivative liabilities

(1,530)

(2,723)

Cash collateral posted with (owed to) brokers

(166)

3,271

Put Options Written [Member]

Fair values:

Fair value

^[1]

$ (603)

Number of contracts:

Open Option Contracts Written, Expiration Date

^[1]

Mar. 31, 2012

Short Positions On Outstanding Future [Member]

Fair values:

Fair value

^[1]

$ 1,464

$ 495

Corn [Member]

Derivatives Coverage:

Derivatives Coverage

^[2]

0.00%

Period through which stated percent of needs are covered:

Derivative, Maturity Date

^[2]

Dec. 31, 2013

Corn [Member] | Put Options Written [Member]

Number of contracts:

Open Option Contracts Written, Number of Contracts | Contracts

^[1]

500

Corn [Member] | Short Positions On Outstanding Future [Member]

Number of contracts:

Open Option Contracts Written, Number of Contracts | Contracts

^[1]

584

2,531

Soybean Meal [Member]

Derivatives Coverage:

Derivatives Coverage

^[2]

0.00%

Period through which stated percent of needs are covered:

Derivative, Maturity Date

^[2]

Dec. 31, 2013

Soybean Meal [Member] | Short Positions On Outstanding Future [Member]

Number of contracts:

Open Option Contracts Written, Number of Contracts | Contracts

^[1]

269

[1]

A written put option is an option that the Company has sold that grants the holder the right, but not the obligation, to sell the underlying asset at a certain price for a specified period of time. When the Company takes a short position on a futures derivative instrument, it agrees to sell the underlying asset in the future at a price established on the contract date. The Company writes put options and takes short positions on futures derivative instruments to minimize the impact of feed ingredients price volatility on its operating results.

[2]

Derivatives coverage is the percent of anticipated corn and soybean meal needs covered by outstanding derivative instruments through a specified date. At December 25, 2011, the Company held short derivative positions that exceeded open long derivative positions for both corn and soybean meal. Short derivative positions are held to offset long forward cash purchases.

DERIVATIVE FINANCIAL INSTRUMENTS (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Derivative, Gain (Loss) on Derivative, Net	$ 8.3	$ 63.8	$ 69.2

IDENTIFIED INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2012	Dec. 25, 2011
Total intangible assets, Original Cost	$ 91,443	$ 91,443
Total intangible assets, Accumulated Amortization	(53,177)	(47,360)
Total intangible assets, Carrying Amount	38,266	44,083
Trade Names [Member]
Total intangible assets, Original Cost	40,143	40,143
Total intangible assets, Accumulated Amortization	(29,263)	(27,445)
Total intangible assets, Carrying Amount	$ 10,880	$ 12,698
Trade Names [Member] \| Minimum [Member]
Total intangible assets, Useful Life (Years)	3 years	3 years
Trade Names [Member] \| Maximum [Member]
Total intangible assets, Useful Life (Years)	15 years	15 years
Customer Relationships [Member]
Total intangible assets, Useful Life (Years)	13 years	13 years
Total intangible assets, Original Cost	$ 51,000	$ 51,000
Total intangible assets, Accumulated Amortization	(23,614)	(19,615)
Total intangible assets, Carrying Amount	$ 27,386	$ 31,385
Noncompete Agreements [Member]
Total intangible assets, Useful Life (Years)	3 years	3 years
Total intangible assets, Original Cost	$ 300	$ 300
Total intangible assets, Accumulated Amortization	(300)	(300)
Total intangible assets, Carrying Amount	$ 0	$ 0

IDENTIFIED INTANGIBLE ASSETS (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Amortization of Intangible Assets	$ 5.8	$ 5.7	$ 5.7
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	5.7
Finite-Lived Intangible Assets, Amortization Expense, Year Two	5.7
Finite-Lived Intangible Assets, Amortization Expense, Year Three	5.7
Finite-Lived Intangible Assets, Amortization Expense, Year Four	5.7
Finite-Lived Intangible Assets, Amortization Expense, Year Five	$ 5.8

PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($) $ in Thousands	Dec. 30, 2012	Dec. 25, 2011
Land	$ 63,788	$ 65,413
Buildings	1,081,059	1,077,789
Machinery and equipment	1,498,280	1,492,251
Autos and trucks	58,526	58,518
Construction-in-progress	47,927	36,094
Property, plant and equipment, gross	2,749,580	2,730,065
Accumulated depreciation	(1,559,659)	(1,488,313)
Property, plant and equipment, net	$ 1,189,921	$ 1,241,752

- Definition

The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement.

+ References + Details

PROPERTY, PLANT AND EQUIPMENT (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Depreciation	$ 131,500	$ 192,600	$ 209,400
Proceeds from Sale of Property, Plant, and Equipment	29,400	29,044	14,698
Loss (gain) on property disposals	(5,306)	4,271	401
Assets held for sale	27,042	53,816
Idled Asset Accumulated Depreciation	60,400
Idled Asset Property Plant and Equipment Gross	152,700
Idled Assets Property Plant and Equipment Net	92,300
Administrative restructuring charges, net	8,449	$ 26,911	$ 66,022
Assets Held-For-Sale [Member]
Administrative restructuring charges, net	$ 2,800

CURRENT LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 30, 2012	Dec. 25, 2011
Accounts payable:
Trade accounts	$ 252,644	$ 294,662
Book overdrafts	58,066	32,958
Other payables	1,655	1,244
Total accounts payable	312,365	328,864
Accounts payable to JBS USA, LLC	13,436	11,653
Accrued expenses and other current liabilities:
Compensation and benefits	77,376	72,328
Interest and debt-related fees	10,740	13,809
Insurance and self-insured claims	108,806	102,256
Commodity derivative liabilities:
Other accrued expenses	85,088	89,855
Pre-petition obligations	0	826
Total accrued expenses and other current liabilities	283,540	281,797
Accounts Payable and Accrued Liabilities, Current	609,341	622,314
Future [Member]
Commodity derivative liabilities:
Derivative Liabilities, Current	1,530	2,120
Options Held [Member]
Commodity derivative liabilities:
Derivative Liabilities, Current	$ 0	$ 603

LONG-TERM DEBT AND OTHER BORROWING ARRANGEMENTS (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 30, 2012

Dec. 25, 2011

Long-term Debt

^[1]

$ (1,164,756)

$ (1,473,612)

Less: Current maturities of long-term debt

(15,886)

(15,611)

Long-term debt, less current maturities

$ 1,148,870

1,408,001

Senior Notes [Member]

Maturity

2018

Long-term Debt

$ 497,301

496,846

Exit Credit Facility Term Note Payable B1 [Member]

Maturity

2014

Long-term Debt

$ 275,443

275,443

Exit Credit Facility Term Note Payable B2 [Member]

Maturity

2014

Long-term Debt

$ 283,647

299,145

Exit Credit Facility Term Note Payable [Member]

Maturity

2014

Long-term Debt

$ 103,600

347,300

Mexico Credit Facility [Member]

Maturity

2014

Long-term Debt

$ 0

Subordinated Debt [Member]

Maturity

2015

Long-term Debt

$ 0

50,000

Other Long Term Debt [Member]

Maturity

Various

Long-term Debt

$ 4,765

$ 4,878

[1]

The fair values of the Company's long-term debt and other borrowing arrangements were estimated by calculating the net present value of future payments for each debt obligation or borrowing by: (i) using a risk-free rate applicable for an instrument with a life similar to the remaining life of each debt obligation or borrowing plus the current estimated credit risk spread for the Company or (ii) using the quoted market price at December 30, 2012 or December 25, 2011, as applicable.

LONG-TERM DEBT AND OTHER BORROWING ARRANGEMENTS (Details 1) - USD ($)
$ in Thousands

Dec. 30, 2012

Dec. 25, 2011

For the fiscal years ending December:

$ 15,886

647,327

263

3,611

500,282

1,167,455

Less: Amount representing original issue discount, net of accretion

(2,699)

Total long-term debt

^[1]

$ (1,164,756)

$ (1,473,612)

[1]

LONG-TERM DEBT AND OTHER BORROWING ARRANGEMENTS (Details Textual) - USD ($)
$ in Thousands

12 Months Ended

Dec. 30, 2012

Dec. 25, 2011

Dec. 26, 2010

Feb. 29, 2012

Oct. 26, 2011

Jun. 23, 2011

Apr. 22, 2011

Dec. 27, 2009

Long-term Debt

^[1]

$ (1,164,756)

$ (1,473,612)

Payment of capitalized loan costs

4,395

$ 62,788

Loss on early extinguishment of debt

11,726

Interest expense

104,926

111,532

105,553

Interest Costs Capitalized Adjustment

1,700

3,400

$ 1,300

Credit Facility Capital Expenditures

175,000

Credit Facility Capital Expenditures Each Fiscal Year Thereafter

350,000

Mexico Credit Agreement [Member]

Line of Credit Facility, Maximum Borrowing Capacity

$ 150,000

Line of Credit Facility, Collateral

If the Collateral Coverage Ratio falls below 1.25 to 1.00, the borrowing base requirement would terminate upon the earlier of (i) the Collateral Coverage Ratio exceeding 1.25 to 1.00 as of the latest measurement period for 60 consecutive days or (ii) the borrowing availability under the Mexico Credit Agreement being equal to or greater than the greater of 20% of the revolving commitments under the Mexico Credit Agreement and 100.0 million Mexican pesos for a period of 60 consecutive days.

Line of Credit Facility, Description

Us and Puertorico Subsidiaries [Member]

Percentage Of Equity Interest Guaranteed For Debt

100.00%

Foreign Subsidiaries [Member]

Percentage Of Equity Interest Guaranteed For Debt

65.00%

Senior Notes [Member]

Long-term Debt

$ 497,301

496,846

Debt Instrument, Interest Rate, Stated Percentage

7.875%

Maturity

2018

Senior Subordinated and Unsecured Notes [Member]

Long-term Debt

$ 3,900

Debt Instrument, Interest Rate, Stated Percentage

8.375%

Senior Unsecured Notes One [Member]

Debt Instrument, Interest Rate, Stated Percentage

7.625%

Senior Unsecured Notes Two [Member]

Debt Instrument, Interest Rate, Stated Percentage

9.25%

Subordinated Loan [Member] | Holding Company Jbs Usa [Member]

Number Of Shares Granted To Stockholders As Per Loan Agreement

44,444,444

Debt Amount Permitted To Be Prepaid Following Consummation Of Rights Offering

$ 50,000

Termination Of Agreement Relating To Remaining Borrowing Capacity

$ 50,000

Repayments of Debt

$ 50,000

Debt Instrument, Face Amount

$ 50,000

Credit Facility Availed

$ 100,000

Revolving Credit Facility and Term B Facility [Member]

Line of Credit Facility, Maximum Borrowing Capacity

700,000

Us Credit Facility Term Notes Payable B [Member]

Long-term Debt

559,100

Repayments of Debt

46,300

Line Of Credit Facility Feature To Increase Aggregate Revolving Loan Commitment

$ 400,000

Accumulated Capitalized Interest Costs

$ 50,000

Debt Instrument, Frequency of Periodic Payment

16 quarterly installments

Revolving Credit Facility [Member]

Line Of Credit Facility Feature To Increase Aggregate Revolving Loan Commitment

$ 100,000

Us Credit Facility [Member]

Long-term Debt

658,100

Line of Credit Facility, Maximum Borrowing Capacity

$ 1,850,000

Reduced Minimum Allowable Consolidated Tangible Net Worth Description

$450 million plus 50% of the cumulative net income (excluding any losses)

Line Of Credit Sublimit Swingline Loans [Member]

Line of Credit Facility, Maximum Borrowing Capacity

$ 100,000

Us Credit Facility Revolving Loan [Member]

Long-term Debt

$ 529,900

Us Credit Facility Outstanding Borrowings [Member]

Long-term Debt

103,600

Us Credit Facility Letters Of Credit [Member]

Long-term Debt

24,600

Letter Of Credit [Member] | Holding Company Jbs Usa [Member]

Debt Issuance Cost Payable

200

Payment of capitalized loan costs

2,200

$ 400

Agreed Repayment Of Debt

$ 56,500

Debt Instrument, Face Amount

$ 56,500

Loan Commitment Under Mexico Credit Facility [Member]

Long-term Debt

42,800

Term B Loan [Member]

Long-term Debt

$ 141,000

[1]

INCOME TAXES (Details) - USD ($) $ in Thousands	12 Months Ended
INCOME TAXES (Details) - USD ($) $ in Thousands	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
U.S.	$ 62,332	$ (481,048)	$ (7,594)
Foreign	90,730	(6,078)	74,082
Total	$ 153,062	$ (487,126)	$ 66,488

INCOME TAXES (Details 1) - USD ($) $ in Thousands	12 Months Ended
INCOME TAXES (Details 1) - USD ($) $ in Thousands	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Current:
Federal	$ (28,883)	$ 741	$ 28,156
Foreign	9,279	13,132	25,815
State and other	(211)	1,914	(8,549)
Total current	(19,815)	15,787	45,422
Deferred:
Federal	(293)	(9,128)	(27,823)
Foreign	(835)	1,033	(41,212)
State and other	(37)	872	(225)
Total deferred	(1,165)	(7,223)	(69,260)
Income Tax Expense (Benefit)	$ (20,980)	$ 8,564	$ (23,838)

INCOME TAXES (Details 2)	12 Months Ended
INCOME TAXES (Details 2)	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Federal income tax rate	35.00%	35.00%	35.00%
State tax rate, net	2.50%	2.60%	0.80%
Permanent items	1.50%	(0.80%)	13.60%
Permanent items - reorganization costs	0.00%	0.10%	(14.10%)
Domestic production activity	0.00%	(0.80%)	(7.30%)
Difference in U.S. statutory tax rate and foreign country effective tax rate	(3.30%)	0.00%	(7.80%)
Book income of consolidated entities attributable to noncontrolling interests	0.00%	0.00%	(1.70%)
Tax credits	(2.30%)	1.80%	(7.60%)
Change in reserve for unrecognized tax benefits	(10.40%)	(2.50%)	13.90%
Change in valuation allowance	(34.40%)	(35.30%)	(10.90%)
Change in tax legislation	0.00%	0.90%	(44.30%)
Other	(2.30%)	(2.80%)	(5.50%)
Total	(13.70%)	(1.80%)	(35.90%)

INCOME TAXES (Details 3) - USD ($) $ in Thousands	Dec. 30, 2012	Dec. 25, 2011
Deferred tax liabilities:
PP&E and identified intangible assets	$ 124,921	$ 125,310
Inventories	107,420	88,779
Insurance claims and losses	28,701	20,890
All other current	24,857	19,026
All other noncurrent	9,957	10,905
Total deferred tax liabilities	295,856	264,910
Deferred tax assets:
Net operating losses	244,151	251,328
Foreign net operating losses	19,113	37,932
Credit carry forwards	60,129	57,781
Allowance for doubtful accounts	5,583	6,039
Accrued liabilities	41,808	48,578
All other current	581
All other noncurrent	3,627	8,185
Derivatives		6
Workers compensation	45,320	36,318
Pension and other postretirement benefits	56,847	40,930
Total deferred tax assets	477,159	487,097
Valuation allowance	(188,354)	(230,336)
Net deferred tax assets	288,805	256,761
Net deferred tax liabilities	$ 7,051	$ 8,149

INCOME TAXES (Details 4) - USD ($) $ in Thousands	12 Months Ended
INCOME TAXES (Details 4) - USD ($) $ in Thousands	Dec. 30, 2012	Dec. 25, 2011
Unrecognized tax benefits, beginning of year	$ 64,808	$ 66,674
Increase as a result of tax positions taken during the current year	926	6,368
Increase as a result of tax positions taken during prior years	119	13,964
Decrease as a result of tax positions taken during prior years	(27,619)	(22,198)
Decrease for lapse in statute of limitations	(13,670)	0
Decrease relating to settlements with taxing authorities	(7,921)	0
Unrecognized tax benefits, end of year	$ 16,643	$ 64,808

INCOME TAXES (Details Textual) - USD ($) $ in Millions	12 Months Ended
INCOME TAXES (Details Textual) - USD ($) $ in Millions	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010	Sep. 26, 2009	Dec. 27, 2009
Federal income tax rate	35.00%	35.00%	35.00%
Valuation Allowance, Deferred Tax Asset, Change in Amount	$ 42.0
Operating Loss Carryforwards					$ 547.7
Operating Loss Carryforwards, Valuation Allowance	$ 188.4
Claim For Refund				$ 169.7
Refunds From Internal Revenue Service				$ 122.6
Description Of Corporate Tax Rate	Under the provisions of the new law, the corporate tax rate increased from 28% to 30% beginning in calendar year 2010, will decrease from 30% to 29% in calendar year 2013, and will return to 28% in calendar year 2014.
Deconsolidation, Gain (Loss), Amount		$ 4.3	$ 29.5
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	$ 10.9
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	9.9
Unrecognized Tax Benefits, Period Increase (Decrease)	14.0
Deconsolidation Recognized Tax Benefit	18.4
State and Local Jurisdiction [Member]
Operating Loss Carryforwards	795.8
Operating Loss Carryforwards, Valuation Allowance	168.3
Tax Credit Carryforward, Amount	3.6
Foreign Tax Authority [Member]
Operating Loss Carryforwards	63.7
Operating Loss Carryforwards, Valuation Allowance	$ 20.1
Operating Loss Carryforwards, Expiration Dates	2012
United States [Member]
Operating Loss Carryforwards	$ 594.7
Operating Loss Carryforwards, Expiration Dates	2026
Tax Credit Carryforward, Amount	$ 56.5

PENSION AND OTHER POSTRETIREMENT BENEFITS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010	Dec. 27, 2009
Change in plan assets:
Fair value of plan assets, beginning of year	$ 81,193
Fair value of plan assets, end of year	92,283	$ 81,193
Pension Plans, Defined Benefit [Member]
Change in projected benefit obligation:
Projected benefit obligation, beginning of year	167,931	155,653
Service cost	51	173	$ 165
Interest cost	8,272	8,213	8,659
Actuarial losses (gains)	24,872	12,072
Benefits paid	(6,692)	(8,180)
Curtailments and settlements	0	0
Projected benefit obligation, end of year	194,434	167,931	155,653
Change in plan assets:
Fair value of plan assets, beginning of year	81,193	84,863
Actual return on plan assets	8,013	(3,247)
Contributions by employer	9,769	7,757
Benefits paid	(6,692)	(8,180)
Curtailments and settlements	0	0
Fair value of plan assets, end of year	92,283	81,193	84,863
Funded status:
Unfunded benefit obligation, end of year	(102,151)	(86,738)
Amounts recognized in the Consolidated Balance Sheets at end of year:
Current liability	(6,656)	(10,993)
Long-term liability	(95,495)	(75,745)
Recognized liability	(102,151)	(86,738)
Amounts recognized in accumulated other comprehensive loss at end of year:
Net actuarial loss (gain)	53,368	31,108	9,708	$ 10,017
Other Postretirement Benefit Plans, Defined Benefit [Member]
Change in projected benefit obligation:
Projected benefit obligation, beginning of year	1,961	2,127
Service cost	0	0
Interest cost	96	112
Actuarial losses (gains)	159	(170)
Benefits paid	0	(108)
Curtailments and settlements	(283)	0
Projected benefit obligation, end of year	1,933	1,961	2,127
Change in plan assets:
Fair value of plan assets, beginning of year	0	0
Actual return on plan assets	0	0
Contributions by employer	283	108
Benefits paid	0	(108)
Curtailments and settlements	(283)	0
Fair value of plan assets, end of year	0	0	0
Funded status:
Unfunded benefit obligation, end of year	(1,933)	(1,961)
Amounts recognized in the Consolidated Balance Sheets at end of year:
Current liability	(158)	(166)
Long-term liability	(1,775)	(1,795)
Recognized liability	(1,933)	(1,961)
Amounts recognized in accumulated other comprehensive loss at end of year:
Net actuarial loss (gain)	$ (49)	$ (217)	$ (47)	$ (50)

PENSION AND OTHER POSTRETIREMENT BENEFITS (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Pension Plans, Defined Benefit [Member]
Service cost	$ 51	$ 173	$ 165
Interest cost	8,272	8,213	8,659
Estimated return on plan assets	(5,867)	(6,177)	(6,117)
Curtailment loss	0	16	36
Settlement loss (gain)	0	0	1,504
Amortization of prior service cost	0	3	3
Amortization of net loss (gain)	465	96	1
Net cost	2,921	2,324	4,251
Other Pension Plans, Defined Benefit [Member]
Service cost	0	0	0
Interest cost	96	112	115
Estimated return on plan assets	0	0	0
Curtailment loss	0	0	0
Settlement loss (gain)	(7)	0	0
Amortization of prior service cost	0	0	0
Amortization of net loss (gain)	(2)	0	0
Net cost	$ 87	$ 112	$ 115

PENSION AND OTHER POSTRETIREMENT BENEFITS (Details 2)	12 Months Ended
PENSION AND OTHER POSTRETIREMENT BENEFITS (Details 2)	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Pension Plans, Defined Benefit [Member]
Benefit obligation:
Discount rate	4.22%	5.09%	5.50%
Rate of compensation increase		3.00%	3.00%
Net pension and other postretirement cost:
Discount rate	5.09%	5.50%	5.69%
Rate of compensation increase	3.00%	3.00%	3.00%
Expected return on plan assets	7.50%	7.75%	7.67%
Other Pension Plans, Defined Benefit [Member]
Benefit obligation:
Discount rate	4.22%	5.09%	5.50%
Rate of compensation increase
Net pension and other postretirement cost:
Discount rate	5.09%	5.50%	5.69%
Rate of compensation increase
Expected return on plan assets

PENSION AND OTHER POSTRETIREMENT BENEFITS (Details 3)	12 Months Ended
PENSION AND OTHER POSTRETIREMENT BENEFITS (Details 3)	Dec. 30, 2012	Dec. 25, 2011
Total assets	100.00%	100.00%
Equity Securities [Member]
Total assets	71.00%	71.00%
Debt Securities [Member]
Total assets	29.00%	29.00%

PENSION AND OTHER POSTRETIREMENT BENEFITS (Details 4) - USD ($) $ in Thousands	Dec. 30, 2012	Dec. 25, 2011
Common collective trusts the invest in	$ 92,283	$ 81,193
Fair Value, Inputs, Level 1 [Member]
Common collective trusts the invest in	0	0
Fair Value, Inputs, Level 2 [Member]
Common collective trusts the invest in	92,283	81,193
Fair Value, Inputs, Level 3 [Member]
Common collective trusts the invest in	0	0
Equity Securities [Member]
Common collective trusts the invest in	65,145	57,495
Equity Securities [Member] \| Fair Value, Inputs, Level 1 [Member]
Common collective trusts the invest in	0	0
Equity Securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Common collective trusts the invest in	65,145	57,495
Equity Securities [Member] \| Fair Value, Inputs, Level 3 [Member]
Common collective trusts the invest in	0	0
Debt Securities [Member]
Common collective trusts the invest in	27,138	23,698
Debt Securities [Member] \| Fair Value, Inputs, Level 1 [Member]
Common collective trusts the invest in	0	0
Debt Securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Common collective trusts the invest in	27,138	23,698
Debt Securities [Member] \| Fair Value, Inputs, Level 3 [Member]
Common collective trusts the invest in	$ 0	$ 0

- Definition

Assets, usually stocks, bonds, and other investments, that have been segregated and restricted (usually in a trust) to provide benefits, at their fair value as of the measurement date. Plan assets include amounts contributed by the employer (and by employees for a contributory plan) and amounts earned from investing the contributions, less benefits paid. If a plan has liabilities other than for benefits, those non-benefit obligations may be considered as reductions of plan assets.

+ References + Details

PENSION AND OTHER POSTRETIREMENT BENEFITS (Details 5) $ in Thousands	Dec. 30, 2012 USD ($)
Pension Plans, Defined Benefit [Member]
2013	$ 12,040
2014	11,774
2015	11,307
2016	11,371
2017	11,304
2018-2022	53,511
Total	111,307
Other Postretirement Benefit Plans, Defined Benefit [Member]
2013	158
2014	160
2015	161
2016	162
2017	162
2018-2022	763
Total	$ 1,566

PENSION AND OTHER POSTRETIREMENT BENEFITS (Details 6) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Pension Plans, Defined Benefit [Member]
Net actuarial loss (gain), beginning of year	$ 31,108	$ 9,708	$ 10,017
Amortization	(465)	(96)	(1)
Curtailment and settlement adjustments	0	0	(1,768)
Actuarial loss (gain)	24,872	12,072	6,675
Asset loss (gain)	(2,147)	9,424	(5,215)
Net actuarial loss (gain), end of year	53,368	31,108	9,708
Net prior service cost, beginning of year	0	19	58
Amortization	0	(19)	(39)
Net prior service cost, end of year	0	0	19
Other Postretirement Benefit Plans, Defined Benefit [Member]
Net actuarial loss (gain), beginning of year	(217)	(47)	(50)
Amortization	2	0	0
Curtailment and settlement adjustments	7	0	0
Actuarial loss (gain)	159	(170)	3
Asset loss (gain)	0	0	0
Net actuarial loss (gain), end of year	(49)	(217)	(47)
Net prior service cost, beginning of year	0	0	0
Amortization	0	0	0
Net prior service cost, end of year	$ 0	$ 0	$ 0

PENSION AND OTHER POSTRETIREMENT BENEFITS (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Pension and Other Postretirement Benefit Expense	$ 8.7	$ 7.9	$ 9.5
Pension and Other Postretirement Benefit Contributions In Next Fiscal Year	6.7
Other Postretirement Benefit Contributions In Next Fiscal Year	0.2
Expects To Recognize In Pension Cost In Next Fiscal Year	$ 1.1
Description of Defined Contribution Pension and Other Postretirement Plans	The Company matches up to 30.0% of the first 2.14% to 6.00% of salary based on the salary deferral and compensation levels up to $245,000.
Defined Contribution Plan, Cost Recognized	$ 5.7	$ 5.5	$ 5.2

- Definition

Description of the terms and benefits provided by the employer's defined contribution plans. A defined contribution plan provides benefits in return for services rendered, provides an individual account for each participant, and has terms that specify how contributions to the individual's account are to be determined rather than the amount of benefits the individual is to receive. Under a defined contribution pension plan, the benefits a participant will receive depend solely on the amount contributed to the participant's account, the returns earned on investments of those contributions, and forfeitures of other participants' benefits that may be allocated to such participant's account. A description of the plan(s) including employee groups covered, the basis for determining contributions, and the nature and effects of significant matters affecting comparability of information for all periods presented.

+ References + Details

- Definition

The amount of pension and other (such as medical, dental and life insurance) postretirement benefit costs recognized during the period for (1) defined benefit plans (periodic benefit costs include the following components: service cost, interest cost, expected return on plan assets, gain (loss) on assets, prior service cost or credit, transition asset or obligation, and gain (loss) due to settlements or curtailments) and for (2) defined contribution plans (to the extent that a plan's defined contributions to an individual's account are to be made for periods in which that individual renders services, the net cost for a period is the contribution called for in that period; if a plan calls for contributions for periods after an individual retires or terminates, the estimated cost is accrued during the employee's service period).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.4)
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 70
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6414718&loc=d3e28014-114942

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 28
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph h
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5, 11
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

STOCKHOLDERS' EQUITY (Details) - $ / shares shares in Thousands	12 Months Ended
	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Weighted average basic shares outstanding (in shares)	250,101	224,996	224,996
Weighted average diluted shares outstanding (in shares)	250,216	224,996	224,996
Net loss per weighted average basic share (in dollars per share)	$ 0.70	$ (2.21)	$ 0.39
Net loss per weighted average diluted share (in dollars per share)	$ 0.70	$ (2.21)	$ 0.39
Scenario, Previously Reported [Member]
Weighted average basic shares outstanding (in shares)		214,282	214,282
Weighted average diluted shares outstanding (in shares)		214,282	214,282
Net loss per weighted average basic share (in dollars per share)		$ (2.32)	$ 0.41
Net loss per weighted average diluted share (in dollars per share)		$ (2.32)	$ 0.41
As Adjusted [Member]
Weighted average basic shares outstanding (in shares)		224,996	224,996
Weighted average diluted shares outstanding (in shares)		224,996	224,996
Net loss per weighted average basic share (in dollars per share)		$ (2.21)	$ 0.39
Net loss per weighted average diluted share (in dollars per share)		$ (2.21)	$ 0.39
Restatement Adjustment [Member]
Weighted average basic shares outstanding (in shares)		10,714	10,714
Weighted average diluted shares outstanding (in shares)		10,714	10,714
Net loss per weighted average basic share (in dollars per share)		$ 0.11	$ (0.02)
Net loss per weighted average diluted share (in dollars per share)		$ 0.11	$ (0.02)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
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+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References + Details

- Definition

The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.

+ References + Details

- Definition

Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.

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+ Details

STOCKHOLDERS' EQUITY (Details 1) - USD ($) $ in Thousands	12 Months Ended
STOCKHOLDERS' EQUITY (Details 1) - USD ($) $ in Thousands	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Unrealized holding gains (losses) on available- for-sale securities	$ (6)	$ (658)	$ (66)
Recognition in earnings of a previously unrecognized gain on derivative instrument designated as a cash flow hedge	0	0	(1,521)
Gains (losses) associated with pension and other postretirement benefits	0	0	3,934
Other Comprehensive Income (Loss), Tax, Portion Attributable to Parent	$ (6)	$ (658)	$ 2,347

- Definition

Tax effect, net of reclassification adjustments, of the change in accumulated other comprehensive income (loss) related to pension and other postretirement benefit plans, attributable to the parent entity.

+ References

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- Definition

Tax effect, net of reclassifications adjustments, of the change in accumulated gain (loss) from derivative instruments designated and qualifying as the effective portion of cash flow hedges, which is attributable to the parent entity. Also includes an entity's share of an equity investee's increase (decrease) in deferred hedging gain (loss).

+ References

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+ Details

STOCKHOLDERS' EQUITY (Details 2) - USD ($) $ in Thousands	Dec. 30, 2012	Dec. 25, 2011
Unrealized holding gains on available-for-sale securities, net of tax	$ 0	$ 12
Losses associated with pension and other postretirement benefits, net of tax	(68,511)	(46,082)
Accumulated other comprehensive loss	$ (68,511)	$ (46,070)

- Definition

The total of net gain (loss), prior service cost (credit), and transition assets (obligations), as well as minimum pension liability if still remaining, included in accumulated other comprehensive income associated with a defined benefit pension or other postretirement plan(s) because they have yet to be recognized as components of net periodic benefit cost.

+ References

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- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References

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+ Details

STOCKHOLDERS' EQUITY (Details Textual) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 30, 2012	Dec. 25, 2011
Rights Offering Options To Purchase Number Of Shares At Subscription Price For Each Shares Owned	$ 0.2072
Rights Offering Subscription Price Per Share (In dollars per share)	$ 4.50
Rights Offering Shares Offered (in shares)	44,444,444
Adjustments To Additional Paid In Capital Rights Issued Issuance Costs	$ 1.7
Proceeds From Issuance Of Common Stock Rights Gross	200.0
Proceeds From Issuance Of Common Stock Rights Net	198.3
Line of Credit Facility, Annual Principal Payment	$ 50.0
Rights Offering Exercise Price (In dollars per share)	$ 6.40
Rights Offering Exercise Price For Over Subscription (In dollars per share)	$ 6.07
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount		12,094
Restricted Stock [Member]
Shares granted, Number	72,675	200,000
Chief Executive Officer [Member]
Stock Issued During Period, Shares, Share-based Compensation, Gross (in shares)	200,000
Chief Executive Officer [Member] \| Restricted Stock [Member]
Shares granted, Number		200,000
Chief Executive Officer [Member] \| Restricted Stock [Member] \| First Tranche [Member]
Restricted Stock Issuance In Future	100,000
Chief Executive Officer [Member] \| Restricted Stock [Member] \| Second Tranche [Member]
Restricted Stock Issuance In Future	100,000
Holding Company Jbs Usa [Member] \| Subordinated Loan [Member]
Number Of Shares Granted To Stockholders As Per Loan Agreement	44,444,444
Chief Financial Officer [Member]
Stock Issued During Period Shares Share Based Compensation Gross Note	72,675
Chief Financial Officer [Member] \| Restricted Stock [Member]
Shares granted, Number	72,675

RELATED PARTY TRANSACTIONS (Details) - USD ($)
$ in Thousands

1 Months Ended

12 Months Ended

Oct. 30, 2011

Dec. 30, 2012

Dec. 25, 2011

Dec. 26, 2010

Sale Of Airplane Hangars and Undeveloped Land To Founder Director [Member] | Director [Member]

Jbs Usa Llc [Abstract]

Revenue from Related Parties

^[1]

$ 0

$ 1,450

Purchase Of Commercial Egg Property From Founder Director [Member] | Director [Member]

Jbs Usa Llc [Abstract]

^[2]

12,000

Loan Guaranty Fees Paid To Founder Director [Member] | Director [Member]

Jbs Usa Llc [Abstract]

^[3]

8,928

Contract Grower Pay Paid To Founder Director [Member] | Director [Member]

Jbs Usa Llc [Abstract]

297

1,132

1,249

Consulting Fee Paid To Former Founder Director [Member] | Director [Member]

Jbs Usa Llc [Abstract]

^[4]

374

1,497

Board Fees Paid To Former Founder Director [Member] | Director [Member]

Jbs Usa Llc [Abstract]

^[4]

154

105

Lease Payments On Commercial Egg Property Paid To Founder Director [Member] | Director [Member]

Jbs Usa Llc [Abstract]

125

Sales To Former Founder Director [Member] | Director [Member]

Jbs Usa Llc [Abstract]

Revenue from Related Parties

Jbs Usa Llc [Member]

Jbs Usa Llc [Abstract]

69,048

173,081

93,898

Revenue from Related Parties

$ 24,500

206,720

117,909

5,422

Jbs Usa Llc [Member] | Expenses Paid By Related Party On Behalf Of Company [Member]

Jbs Usa Llc [Abstract]

^[5]

61,353

26,331

26,818

Jbs Usa Llc [Member] | Expenses Paid By Company On Behalf Of Related Party [Member]

Jbs Usa Llc [Abstract]

^[5]

4,134

1,312

482

Jbs Usa Llc [Member] | Sale Of Pfs Distribution Business Assets [Member]

Jbs Usa Llc [Abstract]

Revenue from Related Parties

^[6]

24,479

Jbs Usa Llc [Member] | Sale Of Pork Business Assets [Member]

Jbs Usa Llc [Abstract]

Revenue from Related Parties

^[7]

$ 0

$ 13,000

$ 0

[1]	On June 9, 2010, the Company sold two airplane hangars and undeveloped land to the Founder Director for $1.45 million.
[2]	On February 23, 2010, the Company purchased a commercial egg property from the Founder Director for $12.0 million. Prior to the purchase, the Company leased the commercial egg property including all of the ongoing costs of the operation from the Founder Director.
[3]	Prior to December 28, 2009, Pilgrim Interests, Ltd., an entity related to the Founder Director, guaranteed a portion of the Company's debt obligations. In consideration of such guarantees, the Company would pay Pilgrim Interests, Ltd. a quarterly fee equal to 0.25% of one-half of the average aggregate outstanding balance of such guaranteed debt. Pursuant to the terms of the financing in place during the term of the Company's Chapter 11 case, the Company could not pay any loan guarantee fees without the consent of the lenders party thereto. At December 27, 2009, the Company had accrued loan guaranty fees totaling $8.9 million. The Company paid these fees after emerging from bankruptcy on December 28, 2009.
[4]	In connection with the Company's plan of reorganization, the Company and the Founder Director entered into a consulting agreement, which became effective on December 28, 2009. The terms of the consulting agreement included, among other things, that the Founder Director (i) provide services to the Company that are comparable in the aggregate with the services provided by him to the Company prior to December 28, 2009, (ii) be appointed to the Board of Directors of the Company and during the term of the consulting agreement will be nominated for subsequent terms on the board, (iii) be compensated for services rendered to the Company at a rate of $1.5 million per year for a term of five years, (iv) be subject to customary non-solicitation and non-competition provisions and (v) be, along with his spouse, provided with medical benefits (or will be compensated for medical coverage) that are comparable in the aggregate to the medical benefits afforded to employees of the Company.
[5]	On January 19, 2010, the Company entered into an agreement with JBS USA, LLC in order to allocate costs associated with JBS USA, LLC's procurement of SAP licenses and maintenance services for its combined companies. Under this agreement, the fees associated with procuring SAP licenses and maintenance services are allocated between the Company and JBS USA, LLC in proportion to the percentage of licenses used by each company. The agreement expires on the date of expiration, or earlier termination, of the underlying SAP license agreement. On May 5, 2010, the Company also entered into an agreement with JBS USA, LLC in order to allocate the costs of supporting the business operations by one consolidated corporate team, which have historically been supported by their respective corporate teams. Expenditures paid by JBS USA, LLC on behalf of the Company will be reimbursed by the Company and expenditures paid by the Company on behalf of JBS USA, LLC will be reimbursed by JBS USA, LLC. This agreement expires on May 5, 2015.
[6]	On October 7, 2011, the Company and certain of its wholly owned subsidiaries entered into an agreement with JBS USA, LLC and JBS Trading International, Inc. to sell certain real property, tractor trailers, inventory, equipment, accounts receivable and other assets related to our distribution and transportation businesses. See paragraph below for additional information regarding this sale.
[7]	On October 26, 2011, the Company entered into an agreement with Swift Pork Company, a wholly owned subsidiary of JBS USA, LLC, to sell certain real property, tractor trailers, inventory, livestock, equipment, accounts receivable and other assets related to our pork business. See paragraph below for additional information regarding this sale.

RELATED PARTY TRANSACTIONS (Details Textual) - USD ($)	1 Months Ended	12 Months Ended
RELATED PARTY TRANSACTIONS (Details Textual) - USD ($)	Oct. 30, 2011	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Due from Related Parties		$ 13,436,000	$ 11,653,000	$ 7,212,000
Accounts receivable from JBS USA, LLC		1,514,000	21,198,000
Operating Leases, Rent Expense		14,300,000	26,200,000	58,300,000
Chief Executive Officer [Member]
Related Party Transaction, Purchases from Related Party			$ 2,100,000
Two Airplane Hangars and Undeveloped Land [Member]
Proceeds From Affiliate Purchase				$ 1,450,000
Directors Compensation Per Annum As Per Agreement [Member] \| Director [Member]
Related Party Transaction, Amounts of Transaction		$ 1,500,000
Number Of Years To Be Compensated As Per Agreement With Director		5 years
Founder Director [Member]
Description of Guarantees Given by Parent Company		In consideration of such guarantees, the Company would pay Pilgrim Interests, Ltd. a quarterly fee equal to 0.25% of one-half of the average aggregate outstanding balance of such guaranteed debt.
Contract Costs Paid		less than $1.3 million	less than $1.3 million	less than $1.3 million
Jbs Usa Llc [Member]
Proceeds From Affiliate Purchase	$ 24,500,000	$ 206,720,000	$ 117,909,000	$ 5,422,000
Due from Related Parties		13,400,000	11,700,000
Accounts receivable from JBS USA, LLC		1,500,000	21,200,000
Goods In Transit From Related Party			3,800,000
Related Party Transaction, Purchases from Related Party		69,048,000	173,081,000	$ 93,898,000
Common Stock Issued (in shares)		$ 18,924,438
Swift Pork Company [Member]
Proceeds From Affiliate Purchase			$ 13,000,000

COMMITMENTS AND CONTINGENCIES (Details) $ in Thousands	Dec. 30, 2012 USD ($)
2013	$ 7,450
2014	2,836
2015	2,123
2016	240
2017	0
Total	$ 12,649

COMMITMENTS AND CONTINGENCIES (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Purchase Obligation	$ 230.9
Operating Leases, Rent Expense	14.3	$ 26.2	$ 58.3
Lease Purchase Option Maximum Value	8.4
Loss Contingency Accrued	4.5
Loss Contingency Paid	1.1	$ 1.1	$ 1.1
Securties Litigation [Member]
Loss Contingency Negotiated Subject To Court Approval	1.5
Holding Company Jbs Usa [Member]
Reimbursement For Draws Upon Letter Of Credit Issued	56.5
IRS [Member] \| Stipulations Account [Member]
Amended Proof Of Claim	29.3
IRS [Member] \| Proceeding Accounts [Member]
Amended Proof Of Claim	45.4
ERISA Litigation [Member]
Loss Contingency Damages Sought Minimum Value	35.0
Breached Grower Contracts [Member] \| Loss Contingencies Awarded Original Value [Member]
Loss Contingency, Damages Awarded, Value	25.8
Breached Grower Contracts [Member] \| Loss Contingencies Awarded Revised Value [Member]
Loss Contingency, Damages Awarded, Value	25.6
Due To Internal Revenue Service [Member]
Loss Contingency, Damages Sought, Value	$ 74.7

INCENTIVE COMPENSATION (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Income tax benefit	$ 28	$ 0	$ 0
Restricted Stock [Member]
Weighted average fair value of restricted shares of common stock granted (in dollars per share)	$ 5	$ 7.1	$ 0
Selling, General and Administrative Expenses [Member]
Total share-based compensation cost	$ 684	$ 568	$ 0

- Definition

Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.

+ References + Details

INCENTIVE COMPENSATION (Details 1) - Restricted Stock [Member] - $ / shares	12 Months Ended
	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Outstanding at beginning of year, Number	200,000	0
Shares granted, Number	72,675	200,000
Outstanding at end of year, Number	273,000	200,000	0
Outstanding at beginning of year, Weighted Average Grant Date Fair Value	$ 7.1
Shares granted, Weighted Average Grant Date Fair Value (in dollars per share)	5	$ 7.1	$ 0
Outstanding at end of year, Weighted Average Grant Date Fair Value (in dollars per share)	$ 6.53	$ 7.1

- Definition

The weighted average fair value of nonvested awards on equity-based plans excluding option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, revenue or profit achievement stock award plan) for which the employer is contingently obligated to issue equity instruments or transfer assets to an employee who has not yet satisfied service or performance criteria necessary to gain title to proceeds from the sale of the award or underlying shares or units.

+ References + Details

INCENTIVE COMPENSATION (Details Textual) - USD ($)	12 Months Ended
INCENTIVE COMPENSATION (Details Textual) - USD ($)	Dec. 30, 2012	Dec. 25, 2011
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized	$ 532,000
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Period for Recognition	1 year 2 months 5 days
Incentive Compensation Plans [Member]
Accrued Incentive STIP	$ 7,200,000
Common Stock, Capital Shares Reserved for Future Issuance	6,600,000
Restricted Stock [Member]
Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Grants In Period	72,675	200,000
Chief Executive Officer [Member] \| Recognize From January 14, 2011 To January 3, 2013 [Member]
Allocated Share-based Compensation Expense		$ 700,000
Chief Executive Officer [Member] \| Recognize From January 14, 2011 To January 3, 2014 [Member]
Allocated Share-based Compensation Expense		$ 700,000
Chief Executive Officer [Member] \| Restricted Stock [Member]
Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Grants In Period		200,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Total Fair Value		$ 1,400,000
Chief Executive Officer [Member] \| Restricted Stock [Member] \| First Tranche [Member]
Restricted Stock Issuance In Future	100,000
Chief Executive Officer [Member] \| Restricted Stock [Member] \| Second Tranche [Member]
Restricted Stock Issuance In Future	100,000
Chief Financial Officer [Member] \| Recognize From August 27, 2012 To April 27, 2014 [Member]
Allocated Share-based Compensation Expense	$ 400,000
Chief Financial Officer [Member] \| Restricted Stock [Member]
Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Grants In Period	72,675
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Total Fair Value	$ 400,000

INSURANCE PROCEEDS (Details) - USD ($) $ in Thousands	12 Months Ended
INSURANCE PROCEEDS (Details) - USD ($) $ in Thousands	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Business Interruption Mt Pleasant Texas [Member]
Proceeds from Insurance Settlement, Investing Activities	$ 0	$ 0	$ 326
Business Interruption Marshville North Carolina [Member]
Proceeds from Insurance Settlement, Investing Activities	$ 1,448	$ 0	$ 0

MARKET RISKS AND CONCENTRATIONS (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2012	Dec. 25, 2011
Assets, Net	$ 277.0	$ 194.3
Accounts Receivable [Member]
Concentration Risk, Percentage	12.90%
Sales Revenue, Goods, Net [Member]
Concentration Risk, Percentage	9.70%
Workforce Subject To Collective Bargaining Arrangements Expiring Within One Year [Member]
Concentration Risk, Percentage	36.30%

NONCONTROLLING INTERESTS (Details Textual) - USD ($) $ in Millions	Mar. 31, 2011	Sep. 30, 2010	Dec. 31, 2007	Apr. 30, 2007
Gc Properties General Partnership [Member]
Noncontrolling Interest, Ownership Percentage by Parent			54.00%
Remaining Noncontrolling Interest, Ownership Percentage By Noncontrolling Owners		46.00%
Business Acquisition, Cost of Acquired Entity, Purchase Price		$ 7.6
Merit Provisions Llc [Member]
Noncontrolling Interest, Ownership Percentage by Parent				49.00%
Remaining Noncontrolling Interest, Ownership Percentage By Noncontrolling Owners	51.00%
Business Acquisition, Cost of Acquired Entity, Purchase Price	$ 2.5

BUSINESS SEGMENT AND GEOGRAPHIC REPORTING (Details) - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Dec. 30, 2012

Sep. 23, 2012

Jun. 26, 2012

Mar. 25, 2012

Dec. 25, 2011

Sep. 25, 2011

Jun. 26, 2011

Mar. 27, 2011

Dec. 26, 2010

^[3]

Sep. 26, 2010

Jun. 27, 2010

Mar. 28, 2010

Dec. 30, 2012

Dec. 25, 2011

Dec. 26, 2010

Net sales to customers by customer location:

Total

$ 2,189,662

^[1]

$ 2,068,478

$ 1,974,469

$ 1,888,773

$ 1,829,308

^[2]

$ 1,891,224

$ 1,922,690

$ 1,892,476

$ 1,811,293

$ 1,719,850

$ 1,707,568

$ 1,642,918

$ 8,121,382

$ 7,535,698

$ 6,881,629

Long-lived assets:

Total

^[4]

1,189,921

1,241,752

1,189,921

1,241,752

United States [Member]

Net sales to customers by customer location:

Total

6,600,206

6,108,797

5,740,563

Long-lived assets:

Total

^[4]

1,106,482

1,157,410

1,106,482

1,157,410

Mexico [Member]

Net sales to customers by customer location:

Total

988,712

827,186

669,870

Long-lived assets:

Total

^[4]

$ 83,439

$ 84,342

83,439

84,342

Asia [Member]

Net sales to customers by customer location:

Total

262,455

353,368

223,240

North America [Member]

Net sales to customers by customer location:

Total

111,305

88,900

82,026

Europe [Member]

Net sales to customers by customer location:

Total

79,101

82,261

130,635

Africa [Member]

Net sales to customers by customer location:

Total

62,642

56,741

23,363

South America [Member]

Net sales to customers by customer location:

Total

13,775

14,224

8,252

Pacific [Member]

Net sales to customers by customer location:

Total

$ 3,186

$ 4,221

$ 3,680

[1]	In the fourth quarter of 2012, the Company recognized expenses related to the shutdown of our Dallas plant of $1.1 million and asset impairment charges of $1.4 million.
[2]	In the fourth quarter of 2011, the Company recognized restructuring charges of $14.6 million, asset impairment charges of $11.3 million and net gains on derivative financial instruments of $3.1 million.
[3]	Significant facilities closed included one processing plant in 2008, two processing plants in 2009, two processing plants in the transition period and one processing plant in 2011. The transition period began September 27, 2009 and ended December 27, 2009 and resulted from the Company’s change in its fiscal year end from the Saturday nearest September 30 each year to the last Sunday in December of each year.
[4]	For this disclosure, we exclude financial instruments, deferred tax assets and intangible assets in accordance with ASC 280-10-50-41, Segment Reporting. Long-lived assets, as used in ASC 280-10-50-41, implies hard assets that cannot be readily removed.

BUSINESS SEGMENT AND GEOGRAPHIC REPORTING (Details 1) - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Dec. 30, 2012

^[1]

Sep. 23, 2012

Jun. 26, 2012

Mar. 25, 2012

Dec. 25, 2011

^[2]

Sep. 25, 2011

Jun. 26, 2011

Mar. 27, 2011

Dec. 26, 2010

^[3]

Sep. 26, 2010

Jun. 27, 2010

Mar. 28, 2010

Dec. 30, 2012

Dec. 25, 2011

Dec. 26, 2010

Total net sales

$ 2,189,662

$ 2,068,478

$ 1,974,469

$ 1,888,773

$ 1,829,308

$ 1,891,224

$ 1,922,690

$ 1,892,476

$ 1,811,293

$ 1,719,850

$ 1,707,568

$ 1,642,918

$ 8,121,382

$ 7,535,698

$ 6,881,629

U.S. Prepared Chicken [Member]

Total net sales

2,239,289

2,135,337

2,262,107

U.S. Fresh Chicken [Member]

Total net sales

3,583,854

3,160,429

2,834,972

U.S. Export and Other Chicken by Products [Member]

Total net sales

817,723

808,038

581,303

Total U.S. Chicken [Member]

Total net sales

6,640,866

6,103,804

5,678,382

Mexico Chicken [Member]

Total net sales

758,023

720,333

615,433

Total Chicken [Member]

Total net sales

7,398,889

6,824,137

6,293,815

U.S. Other Products [Member]

Total net sales

608,619

674,923

558,675

Mexico Other Products [Member]

Total net sales

113,874

36,638

29,139

Total Other Products [Member]

Total net sales

$ 722,493

$ 711,561

$ 587,814

[1]	In the fourth quarter of 2012, the Company recognized expenses related to the shutdown of our Dallas plant of $1.1 million and asset impairment charges of $1.4 million.
[2]	In the fourth quarter of 2011, the Company recognized restructuring charges of $14.6 million, asset impairment charges of $11.3 million and net gains on derivative financial instruments of $3.1 million.
[3]	Significant facilities closed included one processing plant in 2008, two processing plants in 2009, two processing plants in the transition period and one processing plant in 2011. The transition period began September 27, 2009 and ended December 27, 2009 and resulted from the Company’s change in its fiscal year end from the Saturday nearest September 30 each year to the last Sunday in December of each year.

SUPPLEMENTAL GUARANTOR FINANCIAL INFORMATION (Details) - USD ($) $ in Thousands	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010	Dec. 27, 2009
Cash and cash equivalents	$ 68,180	$ 41,609	$ 106,077	$ 236,300
Restricted cash and cash equivalents	0	7,680
Investment in available-for-sale securities	0	157
Trade accounts and other receivables, less allowance for doubtful accounts	384,930	349,222
Account receivable from JBS USA, LLC	1,514	21,198
Inventories	950,296	879,094
Income taxes receivable	54,719	59,067
Current deferred tax assets	0	0
Prepaid expenses and other current assets	56,047	52,350
Assets held for sale	27,042	53,816
Total current assets	1,542,728	1,464,193
Investment in available-for-sale securities	0	497
Intercompany receivable	0	0
Investment in subsidiaries	0	0
Deferred tax assets	97,431	71,099
Other long-lived assets	45,523	57,921
Identified intangible assets, net	38,266	44,083
Property, plant and equipment, net	1,189,921	1,241,752
Total assets	2,913,869	2,879,545
Accounts payable	312,365	328,864
Account payable to JBS USA, LLC	13,436	11,653
Accrued expenses and other current liabilities	283,540	281,797
Income taxes payable	468	0
Current deferred tax liabilities	104,482	79,248
Current maturities of long-term debt	15,886	15,611
Total current liabilities	730,177	717,173
Long-term debt, less current maturities	1,148,870	1,408,001
Note payable to JBS USA Holdings, Inc.	0	50,000
Intercompany payable	0	0
Deferred tax liabilities	0	0
Other long-term liabilities	125,825	145,941
Total liabilities	2,004,872	2,321,115
Total Pilgrim's Pride Corporation stockholders' equity	906,371	555,612
Noncontrolling interest	2,626	2,818
Total stockholders' equity	908,997	558,430	1,078,596	192,808
Total liabilities and stockholders' equity	2,913,869	2,879,545
Parent Company [Member]
Cash and cash equivalents	27,657	13,733	67,685	183,315
Restricted cash and cash equivalents	0	0
Investment in available-for-sale securities	0	0
Trade accounts and other receivables, less allowance for doubtful accounts	326,031	302,809
Account receivable from JBS USA, LLC	1,514	21,198
Inventories	802,282	766,227
Income taxes receivable	55,306	62,160
Current deferred tax assets	0	0
Prepaid expenses and other current assets	29,603	35,877
Assets held for sale	9,808	37,754
Total current assets	1,252,201	1,239,758
Investment in available-for-sale securities	0	0
Intercompany receivable	19,860	50,064
Investment in subsidiaries	376,226	304,395
Deferred tax assets	101,100	75,392
Other long-lived assets	44,936	57,460
Identified intangible assets, net	27,386	31,384
Property, plant and equipment, net	1,043,696	1,090,376
Total assets	2,865,405	2,848,829
Accounts payable	255,517	270,538
Account payable to JBS USA, LLC	13,436	11,653
Accrued expenses and other current liabilities	230,278	226,016
Income taxes payable	0	0
Current deferred tax liabilities	108,201	83,795
Current maturities of long-term debt	15,886	15,611
Total current liabilities	623,318	607,613
Long-term debt, less current maturities	1,173,870	1,433,001
Note payable to JBS USA Holdings, Inc.	0	50,000
Intercompany payable	0	0
Deferred tax liabilities	0	0
Other long-term liabilities	122,580	289,697
Total liabilities	1,919,768	2,380,311
Total Pilgrim's Pride Corporation stockholders' equity	945,637	468,518
Noncontrolling interest	0	0
Total stockholders' equity	945,637	468,518
Total liabilities and stockholders' equity	2,865,405	2,848,829
Guarantor Subsidiaries [Member]
Cash and cash equivalents	0	30	0	0
Restricted cash and cash equivalents	0	0
Investment in available-for-sale securities	0	0
Trade accounts and other receivables, less allowance for doubtful accounts	1,843	1,575
Account receivable from JBS USA, LLC	0	0
Inventories	22,813	21,144
Income taxes receivable	0	0
Current deferred tax assets	3,794	4,003
Prepaid expenses and other current assets	0	87
Assets held for sale	0	0
Total current assets	28,450	26,839
Investment in available-for-sale securities	0	0
Intercompany receivable	53,706	33,978
Investment in subsidiaries	0	0
Deferred tax assets	0	0
Other long-lived assets	0	0
Identified intangible assets, net	0	0
Property, plant and equipment, net	45,746	49,336
Total assets	127,902	110,153
Accounts payable	4,270	13,033
Account payable to JBS USA, LLC	0	0
Accrued expenses and other current liabilities	24,265	17,193
Income taxes payable	0	0
Current deferred tax liabilities	0	0
Current maturities of long-term debt	0	0
Total current liabilities	28,535	30,226
Long-term debt, less current maturities	0	0
Note payable to JBS USA Holdings, Inc.	0	0
Intercompany payable	0	0
Deferred tax liabilities	3,794	4,003
Other long-term liabilities	0	0
Total liabilities	32,329	34,229
Total Pilgrim's Pride Corporation stockholders' equity	95,573	75,924
Noncontrolling interest	0	0
Total stockholders' equity	95,573	75,924
Total liabilities and stockholders' equity	127,902	110,153
Non-Guarantor Subsidiaries [Member]
Cash and cash equivalents	40,523	27,846	38,392	52,985
Restricted cash and cash equivalents	0	7,680
Investment in available-for-sale securities	0	157
Trade accounts and other receivables, less allowance for doubtful accounts	57,056	44,838
Account receivable from JBS USA, LLC	0	0
Inventories	125,201	91,723
Income taxes receivable	0	528
Current deferred tax assets	506	1,478
Prepaid expenses and other current assets	26,444	16,386
Assets held for sale	17,234	16,062
Total current assets	266,964	206,698
Investment in available-for-sale securities	0	497
Intercompany receivable	0	0
Investment in subsidiaries	0	0
Deferred tax assets	422	7
Other long-lived assets	180,587	180,461
Identified intangible assets, net	10,880	12,699
Property, plant and equipment, net	104,368	105,928
Total assets	563,221	506,290
Accounts payable	52,578	45,293
Account payable to JBS USA, LLC	0	0
Accrued expenses and other current liabilities	28,997	38,588
Income taxes payable	1,055	3,621
Current deferred tax liabilities	581	934
Current maturities of long-term debt	0	0
Total current liabilities	83,211	88,436
Long-term debt, less current maturities	0	0
Note payable to JBS USA Holdings, Inc.	0	0
Intercompany payable	73,566	84,042
Deferred tax liabilities	297	297
Other long-term liabilities	3,245	11,675
Total liabilities	160,319	184,450
Total Pilgrim's Pride Corporation stockholders' equity	400,276	319,022
Noncontrolling interest	2,626	2,818
Total stockholders' equity	402,902	321,840
Total liabilities and stockholders' equity	563,221	506,290
Consolidation, Eliminations [Member]
Cash and cash equivalents	0	0	$ 0	$ 0
Restricted cash and cash equivalents	0	0
Investment in available-for-sale securities	0	0
Trade accounts and other receivables, less allowance for doubtful accounts	0	0
Account receivable from JBS USA, LLC	0	0
Inventories	0	0
Income taxes receivable	(587)	(3,621)
Current deferred tax assets	(4,300)	(5,481)
Prepaid expenses and other current assets	0	0
Assets held for sale	0	0
Total current assets	(4,887)	(9,102)
Investment in available-for-sale securities	0	0
Intercompany receivable	(73,566)	(84,042)
Investment in subsidiaries	(376,226)	(304,395)
Deferred tax assets	(4,091)	(4,300)
Other long-lived assets	(180,000)	(180,000)
Identified intangible assets, net	0	0
Property, plant and equipment, net	(3,889)	(3,888)
Total assets	(642,659)	(585,727)
Accounts payable	0	0
Account payable to JBS USA, LLC	0	0
Accrued expenses and other current liabilities	0	0
Income taxes payable	(587)	(3,621)
Current deferred tax liabilities	(4,300)	(5,481)
Current maturities of long-term debt	0	0
Total current liabilities	(4,887)	(9,102)
Long-term debt, less current maturities	(25,000)	(25,000)
Note payable to JBS USA Holdings, Inc.	0	0
Intercompany payable	(73,566)	(84,042)
Deferred tax liabilities	(4,091)	(4,300)
Other long-term liabilities	0	(155,431)
Total liabilities	(107,544)	(277,875)
Total Pilgrim's Pride Corporation stockholders' equity	(535,115)	(307,852)
Noncontrolling interest	0	0
Total stockholders' equity	(535,115)	(307,852)
Total liabilities and stockholders' equity	$ (642,659)	$ (585,727)

SUPPLEMENTAL GUARANTOR FINANCIAL INFORMATION (Details 1) - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Dec. 30, 2012

^[1]

Sep. 23, 2012

Jun. 26, 2012

Mar. 25, 2012

Dec. 25, 2011

^[2]

Sep. 25, 2011

Jun. 26, 2011

Mar. 27, 2011

Dec. 26, 2010

^[3]

Sep. 26, 2010

Jun. 27, 2010

Mar. 28, 2010

Dec. 30, 2012

Dec. 25, 2011

Dec. 26, 2010

Net sales

$ 2,189,662

$ 2,068,478

$ 1,974,469

$ 1,888,773

$ 1,829,308

$ 1,891,224

$ 1,922,690

$ 1,892,476

$ 1,811,293

$ 1,719,850

$ 1,707,568

$ 1,642,918

$ 8,121,382

$ 7,535,698

$ 6,881,629

Costs and expenses:

Cost of sales

7,685,550

7,675,277

6,416,318

Operational restructuring charges, net

1,958

4,318

Gross profit (loss)

75,543

106,135

144,089

110,065

20,188

(62,387)

(46,228)

(53,110)

119,189

157,294

132,491

52,019

435,832

(141,537)

460,993

Selling, general and administrative expense

177,041

205,143

209,544

Administrative restructuring charges, net

8,449

26,911

66,022

Total costs and expenses

7,871,040

7,909,289

6,696,202

Operating income (loss)

250,342

(373,591)

185,427

Other expenses (income):

Interest expense

104,926

111,532

105,553

Interest income

1,397

1,465

3,805

Loss on early extinguishment of debt

(11,726)

Foreign currency transaction losses (gains)

4,810

(12,601)

(212)

Miscellaneous, net

1,439

9,133

13,288

Total other expenses

97,280

113,535

100,398

Income (loss) from continuing operations before reorganization

153,062

(487,126)

85,029

Reorganization items, net

18,541

Income (loss) from continuing operations before income taxes

153,062

(487,126)

66,488

Income tax expense (benefit)

(20,980)

8,564

(23,838)

Income (loss) before equity in earnings of consolidated subsidiaries

174,042

(495,690)

90,326

Equity in earnings of consolidated subsidiaries

Net income (loss)

174,042

(495,690)

90,326

Less: Net loss attributable to noncontrolling interest

(192)

1,082

3,185

Net income (loss) attributable to Pilgrim's Pride

$ 22,773

$ 42,931

$ 69,357

$ 39,173

$ (85,355)

$ (162,516)

$ (128,141)

$ (120,760)

$ 41,844

$ 57,926

$ 32,918

$ (45,547)

174,234

(496,772)

87,141

Parent Company [Member]

Net sales

6,836,012

6,135,319

5,623,958

Costs and expenses:

Cost of sales

6,530,925

6,237,535

5,183,274

Operational restructuring charges, net

1,958

4,318

Gross profit (loss)

305,087

(104,174)

436,366

Selling, general and administrative expense

156,535

174,694

176,589

Administrative restructuring charges, net

9,743

19,824

59,136

Total costs and expenses

6,697,203

6,434,011

5,423,317

Operating income (loss)

138,809

(298,692)

200,641

Other expenses (income):

Interest expense

104,652

110,940

103,735

Interest income

(295)

(363)

(580)

Loss on early extinguishment of debt

11,726

Foreign currency transaction losses (gains)

(31)

314

Miscellaneous, net

(2,131)

59,661

91,576

Total other expenses

102,321

170,207

206,771

Income (loss) from continuing operations before reorganization

(6,130)

Reorganization items, net

18,348

Income (loss) from continuing operations before income taxes

36,488

(468,899)

(24,478)

Income tax expense (benefit)

(38,852)

(14,139)

(15,266)

Income (loss) before equity in earnings of consolidated subsidiaries

75,340

(454,760)

(9,212)

Equity in earnings of consolidated subsidiaries

101,372

(9,334)

65,544

Net income (loss)

176,712

(464,094)

56,332

Less: Net loss attributable to noncontrolling interest

Net income (loss) attributable to Pilgrim's Pride

176,712

(464,094)

56,332

Guarantor Subsidiaries [Member]

Net sales

537,198

458,932

470,649

Costs and expenses:

Cost of sales

511,800

430,343

449,358

Operational restructuring charges, net

Gross profit (loss)

25,398

28,589

21,291

Selling, general and administrative expense

(279)

Administrative restructuring charges, net

Total costs and expenses

511,800

430,343

449,079

Operating income (loss)

25,398

28,589

21,570

Other expenses (income):

Interest expense

Interest income

Loss on early extinguishment of debt

Foreign currency transaction losses (gains)

Miscellaneous, net

(14)

3,818

4,241

Total other expenses

(14)

3,818

4,241

Income (loss) from continuing operations before reorganization

25,412

17,329

Reorganization items, net

Income (loss) from continuing operations before income taxes

24,771

17,329

Income tax expense (benefit)

9,593

9,351

6,542

Income (loss) before equity in earnings of consolidated subsidiaries

15,819

15,420

10,787

Equity in earnings of consolidated subsidiaries

Net income (loss)

15,819

15,420

10,787

Less: Net loss attributable to noncontrolling interest

Net income (loss) attributable to Pilgrim's Pride

15,819

15,420

10,787

Non-Guarantor Subsidiaries [Member]

Net sales

992,501

1,225,128

1,173,766

Costs and expenses:

Cost of sales

887,154

1,291,080

1,170,430

Operational restructuring charges, net

Gross profit (loss)

105,347

(65,952)

3,336

Selling, general and administrative expense

20,506

30,449

33,234

Administrative restructuring charges, net

(1,294)

7,087

6,886

Total costs and expenses

906,366

1,328,616

1,210,550

Operating income (loss)

86,135

(103,488)

(36,784)

Other expenses (income):

Interest expense

274

592

1,818

Interest income

(1,102)

(3,225)

Loss on early extinguishment of debt

Foreign currency transaction losses (gains)

(4,905)

12,632

(102)

Miscellaneous, net

(98,360)

(110,261)

Total other expenses

(5,711)

(86,238)

(111,770)

Income (loss) from continuing operations before reorganization

74,986

Reorganization items, net

193

Income (loss) from continuing operations before income taxes

91,846

(17,250)

74,793

Income tax expense (benefit)

8,279

13,352

(15,114)

Income (loss) before equity in earnings of consolidated subsidiaries

83,567

(30,602)

89,907

Equity in earnings of consolidated subsidiaries

Net income (loss)

83,567

(30,602)

89,907

Less: Net loss attributable to noncontrolling interest

(192)

1,082

3,185

Net income (loss) attributable to Pilgrim's Pride

83,759

(31,684)

86,722

Consolidation, Eliminations [Member]

Net sales

(244,329)

(283,681)

(386,744)

Costs and expenses:

Cost of sales

(244,329)

(283,681)

(386,744)

Operational restructuring charges, net

Gross profit (loss)

Selling, general and administrative expense

Administrative restructuring charges, net

Total costs and expenses

(244,329)

(283,681)

(386,744)

Operating income (loss)

Other expenses (income):

Interest expense

Interest income

Loss on early extinguishment of debt

Foreign currency transaction losses (gains)

Miscellaneous, net

684

25,748

1,156

Total other expenses

684

25,748

1,156

Income (loss) from continuing operations before reorganization

(1,156)

Reorganization items, net

Income (loss) from continuing operations before income taxes

(684)

(25,748)

(1,156)

Income tax expense (benefit)

Income (loss) before equity in earnings of consolidated subsidiaries

(684)

(25,748)

(1,156)

Equity in earnings of consolidated subsidiaries

(101,372)

9,334

(65,544)

Net income (loss)

(102,056)

(16,414)

(66,700)

Less: Net loss attributable to noncontrolling interest

Net income (loss) attributable to Pilgrim's Pride

$ (102,056)

$ (16,414)

$ (66,700)

[1]	In the fourth quarter of 2012, the Company recognized expenses related to the shutdown of our Dallas plant of $1.1 million and asset impairment charges of $1.4 million.
[2]	In the fourth quarter of 2011, the Company recognized restructuring charges of $14.6 million, asset impairment charges of $11.3 million and net gains on derivative financial instruments of $3.1 million.
[3]	Significant facilities closed included one processing plant in 2008, two processing plants in 2009, two processing plants in the transition period and one processing plant in 2011. The transition period began September 27, 2009 and ended December 27, 2009 and resulted from the Company’s change in its fiscal year end from the Saturday nearest September 30 each year to the last Sunday in December of each year.

SUPPLEMENTAL GUARANTOR FINANCIAL INFORMATION (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Net income (loss)	$ 174,042	$ (495,690)	$ 90,326
Other comprehensive income (loss):
Unrealized holding gains (losses) on available-for-sale securities, net of tax	(12)	(1,160)	(226)
Recognition in earnings of a previously unrecognized gain on a derivative instrument designated as a cash flow hedge, net of tax	0	0	(2,565)
Gains (losses) associated with pension and other postretirement benefits, net of tax	(22,429)	(21,273)	6,420
Total other comprehensive income (loss), net of tax	(22,441)	(22,433)	3,629
Comprehensive income (loss)	151,601	(518,123)	93,955
Less: Comprehensive income (loss) attributable to noncontrolling interests	(192)	1,082	3,185
Comprehensive income (loss) attributable to Pilgrim's Pride Corporation	151,793	(519,205)	90,770
Parent Company [Member]
Net income (loss)	176,712	(464,094)	56,332
Other comprehensive income (loss):
Unrealized holding gains (losses) on available-for-sale securities, net of tax	0	0	0
Recognition in earnings of a previously unrecognized gain on a derivative instrument designated as a cash flow hedge, net of tax			2,565
Gains (losses) associated with pension and other postretirement benefits, net of tax	(22,429)	(21,273)	6,424
Total other comprehensive income (loss), net of tax	(22,429)	(21,273)	3,855
Comprehensive income (loss)	154,283	(485,367)	60,187
Less: Comprehensive income (loss) attributable to noncontrolling interests	0	0	0
Comprehensive income (loss) attributable to Pilgrim's Pride Corporation	154,283	(485,367)	60,187
Guarantor Subsidiaries [Member]
Net income (loss)	15,819	15,420	10,787
Other comprehensive income (loss):
Unrealized holding gains (losses) on available-for-sale securities, net of tax	0	0	0
Recognition in earnings of a previously unrecognized gain on a derivative instrument designated as a cash flow hedge, net of tax			0
Gains (losses) associated with pension and other postretirement benefits, net of tax	0	0	0
Total other comprehensive income (loss), net of tax	0	0	0
Comprehensive income (loss)	15,819	15,420	10,787
Less: Comprehensive income (loss) attributable to noncontrolling interests	0	0	0
Comprehensive income (loss) attributable to Pilgrim's Pride Corporation	15,819	15,420	10,787
Non-Guarantor Subsidiaries [Member]
Net income (loss)	83,567	(30,602)	89,907
Other comprehensive income (loss):
Unrealized holding gains (losses) on available-for-sale securities, net of tax	(12)	(1,160)	(226)
Recognition in earnings of a previously unrecognized gain on a derivative instrument designated as a cash flow hedge, net of tax			0
Gains (losses) associated with pension and other postretirement benefits, net of tax	0	0	0
Total other comprehensive income (loss), net of tax	(12)	(1,160)	(226)
Comprehensive income (loss)	83,555	(31,762)	89,681
Less: Comprehensive income (loss) attributable to noncontrolling interests	(192)	1,082	3,185
Comprehensive income (loss) attributable to Pilgrim's Pride Corporation	83,747	(32,844)	86,496
Consolidation, Eliminations [Member]
Net income (loss)	(102,056)	(16,414)	(66,700)
Other comprehensive income (loss):
Unrealized holding gains (losses) on available-for-sale securities, net of tax	0	0	0
Recognition in earnings of a previously unrecognized gain on a derivative instrument designated as a cash flow hedge, net of tax			0
Gains (losses) associated with pension and other postretirement benefits, net of tax	0	0	0
Total other comprehensive income (loss), net of tax	0	0	0
Comprehensive income (loss)	(102,056)	(16,414)	66,700
Less: Comprehensive income (loss) attributable to noncontrolling interests	0	0	0
Comprehensive income (loss) attributable to Pilgrim's Pride Corporation	$ 102,056	$ (16,414)	$ 66,700

SUPPLEMENTAL GUARANTOR FINANCIAL INFORMATION (Details 3) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Cash provided by (used in) operating activities	$ 199,624	$ (128,991)	$ 14,605
Cash flows from investing activities:
Acquisitions of property, plant and equipment	(90,327)	(135,968)	(179,332)
Purchases of investment securities	162	4,596	17,201
Proceeds from sale or maturity of investment securities	688	15,852	68,100
Proceeds from business dispositions to Swift Pork Company	0	13,000	0
Proceeds from business dispositions to JBS Trading International, Inc.	0	24,479	0
Proceeds from property sales and disposals	29,400	29,044	14,698
Cash provided by (used in) investing activities	(60,401)	(58,189)	(113,735)
Cash flows from financing activities:
Payments on notes payable to JBS USA	50,000	0	0
Proceeds from note payable to JBS USA	0	50,000	0
Proceeds from long-term debt	851,400	965,689	2,438,855
Payments on long-term debt	(1,110,711)	(881,833)	(3,197,399)
Purchase of remaining interest in subsidiary	0	2,504	7,637
Payment of capitalized loan costs	0	4,395	62,788
Cash dividends paid		0
Proceeds from sale of common stock	198,282	0	800,000
Other financing activities	0	(107)	(511)
Cash provided by (used in) financing activities	(111,029)	126,850	(29,480)
Effect of exchange rate changes on cash and cash equivalents	(1,623)	(4,138)	(1,613)
Increase (decrease) in cash and cash equivalents	26,571	(64,468)	(130,223)
Cash and cash equivalents, beginning of period	41,609	106,077	236,300
Cash and cash equivalents, end of period	68,180	41,609	106,077
Parent Company [Member]
Cash provided by (used in) operating activities	174,046	(91,621)	22,412
Cash flows from investing activities:
Acquisitions of property, plant and equipment	(75,985)	(115,791)	(162,264)
Purchases of investment securities	(73)	0	0
Proceeds from sale or maturity of investment securities	57	0	0
Proceeds from business dispositions to Swift Pork Company	0	0
Proceeds from business dispositions to JBS Trading International, Inc.	0	0
Proceeds from property sales and disposals	26,911	26,503	9,640
Cash provided by (used in) investing activities	(49,090)	(89,288)	(152,624)
Cash flows from financing activities:
Payments on notes payable to JBS USA	(50,000)
Proceeds from note payable to JBS USA		50,000
Proceeds from long-term debt	851,400	965,689	2,438,855
Payments on long-term debt	(1,110,711)	(881,833)	(3,153,848)
Purchase of remaining interest in subsidiary		(2,504)	(7,637)
Payment of capitalized loan costs		(4,395)	(62,788)
Cash dividends paid		0
Proceeds from sale of common stock	198,282		800,000
Other financing activities	0	0	0
Cash provided by (used in) financing activities	(111,029)	126,957	14,582
Effect of exchange rate changes on cash and cash equivalents	0	0	0
Increase (decrease) in cash and cash equivalents	13,927	(53,952)	(115,630)
Cash and cash equivalents, beginning of period	13,733	67,685	183,315
Cash and cash equivalents, end of period	27,657	13,733	67,685
Guarantor Subsidiaries [Member]
Cash provided by (used in) operating activities	2,178	8,973	3,496
Cash flows from investing activities:
Acquisitions of property, plant and equipment	(2,208)	(9,108)	(3,273)
Purchases of investment securities	0	0	0
Proceeds from sale or maturity of investment securities	0	0	0
Proceeds from business dispositions to Swift Pork Company	0	0
Proceeds from business dispositions to JBS Trading International, Inc.	0	0
Proceeds from property sales and disposals	0	165	(223)
Cash provided by (used in) investing activities	(2,208)	(8,943)	(3,496)
Cash flows from financing activities:
Payments on notes payable to JBS USA	0
Proceeds from note payable to JBS USA		0
Proceeds from long-term debt	0	0	0
Payments on long-term debt	0	0	0
Purchase of remaining interest in subsidiary		0	0
Payment of capitalized loan costs		0	0
Cash dividends paid		0
Proceeds from sale of common stock	0		0
Other financing activities	0	0	0
Cash provided by (used in) financing activities	0	0	0
Effect of exchange rate changes on cash and cash equivalents	0	0	0
Increase (decrease) in cash and cash equivalents	(30)	30	0
Cash and cash equivalents, beginning of period	30	0	0
Cash and cash equivalents, end of period	0	30	0
Non-Guarantor Subsidiaries [Member]
Cash provided by (used in) operating activities	23,653	(19,385)	(10,147)
Cash flows from investing activities:
Acquisitions of property, plant and equipment	(12,134)	(11,069)	(13,795)
Purchases of investment securities	(89)	(4,596)	(17,201)
Proceeds from sale or maturity of investment securities	631	15,852	68,100
Proceeds from business dispositions to Swift Pork Company	0	13,000
Proceeds from business dispositions to JBS Trading International, Inc.	0	24,479
Proceeds from property sales and disposals	2,489	2,376	5,281
Cash provided by (used in) investing activities	(9,103)	40,042	42,385
Cash flows from financing activities:
Payments on notes payable to JBS USA	0
Proceeds from note payable to JBS USA		0
Proceeds from long-term debt	0	0	0
Payments on long-term debt	0	0	(43,551)
Purchase of remaining interest in subsidiary		0	0
Payment of capitalized loan costs		0	0
Cash dividends paid		(25,000)
Proceeds from sale of common stock	0		0
Other financing activities	(253)	(2,065)	(1,667)
Cash provided by (used in) financing activities	(253)	(27,065)	(45,218)
Effect of exchange rate changes on cash and cash equivalents	(1,623)	(4,138)	(1,613)
Increase (decrease) in cash and cash equivalents	12,674	(10,546)	(14,593)
Cash and cash equivalents, beginning of period	27,846	38,392	52,985
Cash and cash equivalents, end of period	40,523	27,846	38,392
Consolidation, Eliminations [Member]
Cash provided by (used in) operating activities	(253)	(26,958)	(1,156)
Cash flows from investing activities:
Acquisitions of property, plant and equipment	0	0	0
Purchases of investment securities	0	0	0
Proceeds from sale or maturity of investment securities	0	0	0
Proceeds from business dispositions to Swift Pork Company	0	0
Proceeds from business dispositions to JBS Trading International, Inc.	0	0
Proceeds from property sales and disposals	0	0	0
Cash provided by (used in) investing activities	0	0	0
Cash flows from financing activities:
Payments on notes payable to JBS USA	0
Proceeds from note payable to JBS USA		0
Proceeds from long-term debt	0	0	0
Payments on long-term debt	0	0	0
Purchase of remaining interest in subsidiary		0	0
Payment of capitalized loan costs		0	0
Cash dividends paid		25,000
Proceeds from sale of common stock	0		0
Other financing activities	253	1,958	1,156
Cash provided by (used in) financing activities	253	26,958	1,156
Effect of exchange rate changes on cash and cash equivalents	0	0	0
Increase (decrease) in cash and cash equivalents	0	0	0
Cash and cash equivalents, beginning of period	0	0	0
Cash and cash equivalents, end of period	$ 0	$ 0	$ 0

QUARTERLY RESULTS (Details) - USD ($)
$ / shares in Units, $ in Thousands

3 Months Ended

12 Months Ended

Dec. 30, 2012

^[1]

Sep. 23, 2012

Jun. 26, 2012

Mar. 25, 2012

Dec. 25, 2011

^[2]

Sep. 25, 2011

Jun. 26, 2011

Mar. 27, 2011

Dec. 26, 2010

^[3]

Sep. 26, 2010

Jun. 27, 2010

Mar. 28, 2010

Dec. 30, 2012

Dec. 25, 2011

Dec. 26, 2010

Net sales

$ 2,189,662

$ 2,068,478

$ 1,974,469

$ 1,888,773

$ 1,829,308

$ 1,891,224

$ 1,922,690

$ 1,892,476

$ 1,811,293

$ 1,719,850

$ 1,707,568

$ 1,642,918

$ 8,121,382

$ 7,535,698

$ 6,881,629

Gross profit (loss)

75,543

106,135

144,089

110,065

20,188

(62,387)

(46,228)

(53,110)

119,189

157,294

132,491

52,019

435,832

(141,537)

460,993

Net income attributable to PPC common stockholders

$ 22,773

$ 42,931

$ 69,357

$ 39,173

$ (85,355)

$ (162,516)

$ (128,141)

$ (120,760)

$ 41,844

$ 57,926

$ 32,918

$ (45,547)

$ 174,234

$ (496,772)

$ 87,141

Net loss per share amounts - basic and diluted (in dollars per share)

$ 0.09

$ 0.17

$ 0.27

$ 0.18

$ (0.38)

$ (0.72)

$ (0.57)

$ (0.54)

$ 0.18

$ 0.26

$ 0.15

$ (0.20)

$ 0.70

$ (2.21)

$ 0.39

Number of days in quarter

98 days

91 days

371 days

364 days

[1]	In the fourth quarter of 2012, the Company recognized expenses related to the shutdown of our Dallas plant of $1.1 million and asset impairment charges of $1.4 million.
[2]	In the fourth quarter of 2011, the Company recognized restructuring charges of $14.6 million, asset impairment charges of $11.3 million and net gains on derivative financial instruments of $3.1 million.
[3]	Significant facilities closed included one processing plant in 2008, two processing plants in 2009, two processing plants in the transition period and one processing plant in 2011. The transition period began September 27, 2009 and ended December 27, 2009 and resulted from the Company’s change in its fiscal year end from the Saturday nearest September 30 each year to the last Sunday in December of each year.

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Net Income
-URI http://asc.fasb.org/extlink&oid=6518256

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.19)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.18)
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.22)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Other Comprehensive Income
-URI http://asc.fasb.org/extlink&oid=6519514

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e565-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 10, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph A7
-Appendix A

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 87-21
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 19
-Article 5

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 28, 29, 30
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 20
-Article 9

+ Details

QUARTERLY RESULTS (Details Textual) - USD ($) $ in Thousands	3 Months Ended			12 Months Ended
	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Derivative Instruments, Gain Recognized in Income		$ 3,100	$ 62,800
Asset impairment	$ 1,400	11,300	11,200	$ 2,770	$ 22,895	$ 26,484
Restructuring Charges	$ 1,100	$ 14,600	$ 4,900	$ 8,449	$ 26,911	$ 66,022

- Definition

The amount of gain recognized in income during the period on derivative instruments designated and qualifying as hedging instruments in fair value hedges and related hedged items designated and qualifying in fair value hedges, on derivative instruments designated and qualifying as hedging instruments in cash flow hedges, and on derivative instruments not designated as hedging instruments.

+ References + Details

VALUATION AND QUALIFYING ACCOUNTS (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 30, 2012

Dec. 25, 2011

Dec. 26, 2010

Allowance For Doubtful Accounts [Member]

Beginning Balance

$ 5,163

$ 6,063

$ 5,752

Additions Charged to Operating Results

(1,629)

(1,095)

887

Charged to Other Accounts

Deductions

^[1]

(223)

(195)

576

Ending Balance

3,757

5,163

6,063

Allowance For Sales Returns [Member]

Beginning Balance

8,030

22,929

7,999

Additions Charged to Operating Results

147,125

154,842

121,383

Charged to Other Accounts

Deductions

^[2]

145,004

169,741

106,453

Ending Balance

10,151

8,030

22,929

Valuation Allowance Of Deferred Tax Assets [Member]

Beginning Balance

230,336

53,938

59,795

Additions Charged to Operating Results

(50,455)

168,368

Charged to Other Accounts

8,473

8,030

Deductions

^[3]

5,857

Ending Balance

$ 188,354

$ 230,336

$ 53,938

[1]	Uncollectible accounts written off, net of recoveries.
[2]	Deductions either written off, rebilled or reclassified as liabilities for market development fund rebates.
[3]	Reductions in the valuation allowance.