View Filing Data

Accrued expenses and other current liabilities

7,045

13,436

284,641

283,540

Income taxes payable

468

Current deferred tax liabilities

104,515

104,482

Current maturities of long-term debt

15,888

15,886

Total current liabilities

702,622

730,177

Long-term debt, less current maturities

1,126,477

1,148,870

Other long-term liabilities

115,053

125,825

Total liabilities

1,944,152

2,004,872

Common stock

2,590

Additional paid-in capital

1,642,551

1,642,003

Accumulated deficit

(615,129)

(669,711)

Accumulated other comprehensive loss

^[1]

(58,101)

(68,511)

Total Pilgrims Pride Corporation stockholders equity

971,911

906,371

Noncontrolling interest

2,272

2,626

Total stockholders' equity

974,183

908,997

Total liabilities and stockholders equity

$ 2,918,335

$ 2,913,869

[1]	All amounts are net of tax. Amounts in parentheses indicate debits.

CONDENSED CONSOLIDATED STATEMENTS OF INCOME - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 25, 2012
Net sales	$ 2,036,929	$ 1,888,773
Cost of sales	1,918,495	1,778,708
Gross profit	118,434	110,065
Selling, general and administrative expense	43,992	45,256
Administrative restructuring charges	484	2,885
Operating income	73,958	61,924
Interest expense, net of capitalized interest	24,821	28,245
Interest income	(216)	(274)
Foreign currency transaction gains	(7,624)	(5,928)
Miscellaneous, net	(5)	(370)
Income before income taxes	56,982	40,251
Income tax expense	2,754	653
Net income	54,228	39,598
Less: Net income (loss) attributable to noncontrolling interests	(354)	425
Net income attributable to Pilgrims Pride Corporation	$ 54,582	$ 39,173
Weighted average shares of common stock outstanding:
Basic (in shares)	258,823	223,562
Effect of dilutive common stock equivalents (in shares)	130	69
Diluted (in shares)	258,953	223,631
Net income per share of common stock outstanding:
Basic (in dollars per share)	$ 0.21	$ 0.18
Diluted (in dollars per share)	$ 0.21	$ 0.18

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 25, 2012
Net income	$ 54,228	$ 39,598
Other comprehensive income:
Unrealized holding gains on available-for-sale securities, net of tax	0	5
Gains associated with pension and other postretirement benefits, net of tax	10,410	415
Total other comprehensive income, net of tax	10,410	420
Comprehensive income	64,638	40,018
Less: Comprehensive income (loss) attributable to noncontrolling interests	(354)	425
Comprehensive income attributable to Pilgrims Pride Corporation	$ 64,992	$ 39,593

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.

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.

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.

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

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

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Organization, Consolidation and Presentation Of Financial Statements [Abstract]

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) shares in Thousands, $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Noncontrolling Interests [Member]	Total
Balance at Dec. 25, 2011	$ 2,143	$ 1,443,484	$ (843,945)	$ (46,070)	$ 2,818	$ 558,430
Balance, (in shares) at Dec. 25, 2011	214,282
Comprehensive income:
Net income	$ 0	0	39,173	0	425	39,598
Other comprehensive income, net of tax:
Net unrealized holding gains on available-for-sale securities, net of tax of $0	0	0	0	5	0	5
Gains associated with pension and other postretirement benefit obligations, net of tax of $0	0	0	0	415	0	415
Total other comprehensive income, net of tax						420
Total comprehensive income						40,018
Issuance of common stock	$ 444	197,935	0	0	0	198,379
Issuance of common stock (in shares)	44,444
Share-based compensation plans:
Common stock issued under compensation plans	$ 2	0	0	0	0	2
Common stock issued under compensation plans (in shares)	200
Requisite service period recognition	$ 0	147	0	0	0	147
Balance at Mar. 25, 2012	$ 2,589	1,641,566	(804,772)	(45,650)	3,243	796,976
Balance, (in shares) at Mar. 25, 2012	258,926
Balance at Dec. 30, 2012	$ 2,590	1,642,003	(669,711)	(68,511)	2,626	908,997
Balance, (in shares) at Dec. 30, 2012	258,999
Comprehensive income:
Net income	$ 0	0	54,582	0	(354)	54,228
Other comprehensive income, net of tax:
Net unrealized holding gains on available-for-sale securities, net of tax of $0						0
Gains associated with pension and other postretirement benefit obligations, net of tax of $0	0	0	0	10,410	0	10,410
Total other comprehensive income, net of tax						10,410
Total comprehensive income						64,638
Share-based compensation plans:
Common stock issued under compensation plans	$ 0	0	0	0	0	0
Common stock issued under compensation plans (in shares)	30
Requisite service period recognition	$ 0	548	0	0	0	548
Balance at Mar. 31, 2013	$ 2,590	$ 1,642,551	$ (615,129)	$ (58,101)	$ 2,272	$ 974,183
Balance, (in shares) at Mar. 31, 2013	259,029

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY [Parenthetical] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 25, 2012
Other comprehensive income (loss), unrealized holding gain (loss) on securities arising during period, tax	$ 0	$ 0
Other comprehensive income (loss), pension and other postretirement benefit plans, tax	$ 0	$ 0

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 25, 2012
Cash flows from operating activities:
Net income	$ 54,228	$ 39,598
Adjustments to reconcile net income to cash provided by operating activities:
Depreciation and amortization	37,790	35,766
Foreign currency transaction gains	(7,753)	(5,407)
Accretion of bond discount	114	114
Asset impairment	0	1,342
Loss (gain) on property disposals	(1,139)	859
Share-based compensation	548	149
Changes in operating assets and liabilities:
Restricted cash and cash equivalents	0	7,996
Trade accounts and other receivables	(5,183)	3,043
Inventories	(17,061)	(25,813)
Prepaid expenses and other current assets	(6,819)	13,144
Accounts payable, accrued expenses and other current liabilities	(30,629)	(35,003)
Income taxes	(3,381)	(3,421)
Long-term pension and other postretirement obligations	(421)	0
Other operating assets and liabilities	345	(2,985)
Cash provided by operating activities	20,639	29,382
Cash flows from investing activities:
Acquisitions of property, plant and equipment	(25,778)	(16,670)
Purchases of investment securities	0	(88)
Proceeds from property disposals	1,660	3,066
Cash used in investing activities	(24,118)	(13,692)
Cash flows from financing activities:
Proceeds from revolving line of credit	288,500	183,200
Payments on revolving line of credit, long-term borrowings and capital lease obligations	(311,005)	(341,802)
Payment of note payable to JBS USA Holdings, Inc.	0	(50,000)
Proceeds from sale of common stock	0	198,379
Cash used in financing activities	(22,505)	(10,223)
Effect of exchange rate changes on cash and cash equivalents	1,364	494
Increase (decrease) in cash and cash equivalents	(24,620)	5,961
Cash and cash equivalents, beginning of period	68,180	41,609
Cash and cash equivalents, end of period	$ 43,560	$ 47,570

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION

3 Months Ended

Mar. 31, 2013

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

1. DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION

Business

Pilgrim’s Pride Corporation (referred to herein as “Pilgrim’s,” “PPC,” “the Company,” “we,” “us,” “our,” or similar terms) is the second-largest chicken producer in the world, with operations in the United States (“U.S.”), Mexico and Puerto Rico. Pilgrim’s products are sold to foodservice, retail and frozen entrée customers. The Company’s primary distribution is through retailers, foodservice distributors and restaurants throughout the United States and Puerto Rico and in the northern and central regions of Mexico. Additionally, the Company exports chicken products to approximately 100 countries. Pilgrim’s fresh chicken products consist of refrigerated (nonfrozen) whole chickens, whole cut-up chickens and selected chicken parts that are either marinated or non-marinated. The Company’s prepared chicken products include fully cooked, ready-to-cook and individually frozen chicken parts, strips, nuggets and patties, some of which are either breaded or non-breaded and either marinated or non-marinated. 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. Pilgrim’s has approximately 37,500 employees and has the capacity to process more than 36 million birds per week for a total of more than 9.5 billion pounds of live chicken annually. Approximately 3,900 contract growers supply poultry for the Company’s operations. As of March 31, 2013, JBS USA Holdings, Inc. (“JBS USA”), a wholly owned indirect subsidiary of Brazil-based JBS S.A., beneficially owned 75.5% of the Company’s outstanding common stock.

Consolidated Financial Statements

The accompanying unaudited consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the U.S. (“U.S. GAAP”). for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X of the U.S. Securities and Exchange Commission (“SEC”). Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal and recurring adjustments unless otherwise disclosed) considered necessary for a fair presentation have been included. Operating results for the thirteen weeks ended March 31, 2013 are not necessarily indicative of the results that may be expected for the year ending December 29, 2013. For further information, refer to the consolidated financial statements and footnotes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 30, 2012.

Pilgrim’s operates on 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, 2013) in the notes to these Condensed Consolidated Financial Statements applies to our fiscal year and not the calendar year.

The Condensed Consolidated Financial Statements include the accounts of the Company 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 non-monetary 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. Currency exchange gains or losses are included in the line item Foreign currency transaction losses (gains) in the Condensed Consolidated Statements of Income.

Reportable Segment

We operate in one reportable business segment, as a producer and seller of chicken products we either produce or purchase for resale.

Revenue Recognition

We recognize revenue when all of the following circumstances are satisfied: (i) persuasive evidence of an arrangement exists, (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.

Book Overdraft

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 Condensed Consolidated Statements of Cash Flows.

Recently Adopted Accounting Pronouncements

The Company adopted Accounting Standards Update (“ASU”) No. 2013-02, Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, on December 31, 2012. The objective of this ASU is to improve reporting by requiring entities to report the effect of significant reclassifications out of accumulated other comprehensive income on the respective line items in the statement of income. The amendments in this ASU are required to be applied prospectively. The adoption of this ASU did not have a significant impact on the Company’s financial position, operating results or cash flows.

FAIR VALUE MEASUREMENTS

3 Months Ended

Mar. 31, 2013

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

Fair Value Disclosures [Text Block]

2. FAIR VALUE MEASUREMENTS

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. Assets and liabilities measured at fair value must be categorized into one of three different levels depending on the assumptions (i.e., inputs) used in the valuation:

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 in its entirety.

As of March 31, 2013 and December 30, 2012, the Company held certain items that were required to be measured at fair value on a recurring basis. These included derivative assets and liabilities and deferred compensation plan assets. Derivative assets and liabilities consist of long and short positions on exchange-traded commodity futures instruments. The Company maintains nonqualified deferred compensation plans for executives and other highly compensated employees. Investments are maintained within a trust and include money market funds, mutual funds and life insurance policies. The cash surrender value of the life insurance policies is invested primarily in mutual funds. The following items were measured at fair value on a recurring basis:

	March 31, 2013
	Level 1			Level 2		Level 3		Total
	(In thousands)
Derivative assets - commodity futures instruments	$	5,077		$	—	$	—	$	5,077
Deferred compensation plan assets		7,850			—		—		7,850
Derivative liabilities - commodity futures instruments		(2,778	)		—		—		(2,778	)

	December 30, 2012
	Level 1			Level 2		Level 3		Total
	(In thousands)
Derivative assets - commodity futures instruments	$	1,821		$	—	$	—	$	1,821
Deferred compensation plan assets		7,591			—		—		7,591
Derivative liabilities - commodity futures instruments		(1,530	)		—		—		(1,530	)

The valuation of financial assets and liabilities classified in Level 1 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 financial 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. The valuation of financial assets in Level 3 is determined using an income approach based on unobservable inputs such as discounted cash flow models or valuations.

In addition to the fair value disclosure requirements related to financial instruments carried at fair value, accounting standards require interim disclosures regarding the fair value of all of the Company’s financial instruments. The methods and significant assumptions used to estimate the fair value of financial instruments and any changes in methods or significant assumptions from prior periods are also required to be disclosed. The carrying amounts and estimated fair values of financial assets and liabilities recorded in the Condensed Consolidated Balance Sheets consisted of the following:

	March 31, 2013						December 30, 2012
	Carrying			Fair			Carrying			Fair			Note
	Amount			Value			Amount			Value			Reference
	(In thousands)
Derivative assets - commodity futures instruments	$	5,077		$	5,077		$	1,821		$	1,821		5
Deferred compensation plan assets		7,850			7,850			7,591			7,591
Derivative liabilities - commodity futures instruments		(2,778	)		(2,778	)		(1,530	)		(1,530	)	5
Long-term debt and other borrowing arrangements		(1,142,365	)		(1,197,099	)		(1,164,756	)		(1,208,730	)	8

Derivative assets were recorded at fair value based on quoted market prices and are included in the line item Prepaid expenses and other current assets on the Condensed Consolidated Balance Sheet. Deferred compensation plan assets were recorded at fair value based on quoted market prices and are included in the line item Other assets in the Condensed Consolidated Balance Sheets. Derivative liabilities were recorded at fair value based on quoted market prices and are included in the line item Accrued expenses and other current liabilities on the Condensed Consolidated Balance Sheet. 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 March 31, 2013 or December 30, 2012, as applicable.

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. There were no significant fair value measurement losses recognized for such assets and liabilities in the periods reported.

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.

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-Paragraph 44A, 44B
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 17-22, 27, 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 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15A
-Subparagraph a-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 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15C, 15D
-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
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32, 33, 34
-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 FASB
-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.

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

TRADE ACCOUNTS AND OTHER RECEIVABLES

3 Months Ended

Mar. 31, 2013

Accounts Receivable, Net [Abstract]

3. TRADE ACCOUNTS AND OTHER RECEIVABLES

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

	March 31, 2013			December 30, 2012
	(In thousands)
Trade accounts receivable	$	387,502		$	381,747
Account receivable from JBS USA, LLC		3,814			1,514
Employee receivables		40			48
Other receivables		7,174			6,892
Receivables, gross		398,530			390,201
Allowance for doubtful accounts		(4,295	)		(3,757	)
Receivables, net	$	394,235		$	386,444

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.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5066-111524

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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-Name Accounting Standards Codification
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-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5162-111524

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

Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5074-111524

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 01-6
-Paragraph 13
-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 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 3, 4
-Article 5

Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 7
-Article 9

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

Inventory Disclosure [Text Block]

INVENTORIES

3 Months Ended

Mar. 31, 2013

Inventory, Net [Abstract]

4. INVENTORIES

Inventories consisted of the following:

	March 31, 2013		December 30, 2012
	(In thousands)
Live chicken and hens	$	422,326	$	405,335
Feed, eggs and other		303,705		307,500
Finished chicken products		246,047		237,159
Total chicken inventories		972,078		949,994
Commercial feed and other		280		302
Total inventories	$	972,358	$	950,296

DERIVATIVE FINANCIAL INSTRUMENTS

3 Months Ended

Mar. 31, 2013

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments and Hedging Activities Disclosure [Text Block]

5. DERIVATIVE FINANCIAL INSTRUMENTS

The Company utilizes various raw materials in its operations, including corn, soybean meal, soybean oil, sorghum 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 approximately the next 12 months. The Company may purchase longer-term derivative financial instruments on particular commodities if deemed appropriate. The fair value of derivative assets is included in the line item Prepaid expenses and other current assets on the Condensed 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 transaction exposures as cash flow hedges. Therefore, we recognized 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 the line item Cost of sales in the Condensed Consolidated Statements of Income. The Company recognized net gains of $4.9 million and net losses of $4.6 million related to changes in the fair value of its derivative financial instruments during the thirteen weeks ended March 31, 2013 and March 25, 2012, respectively. Information regarding the Company’s outstanding derivative instruments and cash collateral posted with (owed to) brokers is included in the following table:

	March 31, 2013			December 30, 2012
	(Fair values in thousands)
Fair values:
Commodity derivative assets	$	5,077		$	1,821
Commodity derivative liabilities		(2,778	)		(1,530	)
Cash collateral posted with (owed to) brokers		(1,501	)		(166	)
Foreign currency derivative liabilities		(42	)		—
Derivatives coverage^(a):
Corn		(0.3	)%		—	%
Soybean meal		0.5	%		—	%
Period through which stated percent of needs are covered:
Corn		March 2014			December 2013
Soybean meal		December 2013			December 2013
Written put options outstanding^(b):
Fair value	$	(953	)	$	—
Number of contracts:
Corn		500			—
Expiration dates		May 2013			N/A
Short positions on outstanding futures instruments^(b):
Fair value	$	4,909		$	1,464
Number of contracts:
Corn		1,469			584
Soybean meal		895			269

(a)		Derivatives coverage is the percent of anticipated commodity needs covered by outstanding derivative instruments through a specified date.
(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.

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.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Reference 19: 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=7476318&loc=SL5624181-113959

Reference 20: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 235
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-Paragraph 1
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-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 21: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 45
-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 22: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44
-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.

Property, Plant and Equipment [Abstract]

PROPERTY, PLANT AND EQUIPMENT

3 Months Ended

Mar. 31, 2013

Property, Plant and Equipment Disclosure [Text Block]

6. PROPERTY, PLANT AND EQUIPMENT

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

	March 31, 2013			December 30, 2012
	(In thousands)
Land	$	63,772		$	63,788
Buildings		1,083,257			1,081,059
Machinery and equipment		1,509,726			1,498,280
Autos and trucks		59,088			58,526
Construction-in-progress		55,170			47,927
PP&E, gross		2,771,013			2,749,580
Accumulated depreciation		(1,589,495	)		(1,559,659	)
PP&E, net	$	1,181,518		$	1,189,921

The Company recognized depreciation expense of $33.8 million and $31.9 million during the thirteen weeks ended March 31, 2013 and March 25, 2012, respectively.

During the thirteen weeks ended March 31, 2013, the Company sold certain PP&E for cash of $1.7 million and recognized net gains on these sales of $1.1 million. PP&E sold in 2013 included a vehicle maintenance center in Texas and miscellaneous equipment. During the thirteen weeks ended March 25, 2012, the Company sold certain PP&E for cash of $3.1 million and recognized net losses on these sales of $0.9 million. PP&E sold in 2012 included various broiler and breeder farms in Texas and miscellaneous processing equipment.

During the thirteen weeks ended March 31, 2013 and March 25, 2012, the Company also scrapped certain unused or obsolete PP&E and recognized net losses of approximately $18,000 and $0.8 million, respectively.

Management has committed to the sale of certain properties and related assets, including, but not limited to, processing plants and an office building, which 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 March 31, 2013 and December 30, 2012, the Company reported properties and related assets totaling $26.8 million and $27.0 million, respectively, in the line item Assets held for sale on its Condensed Consolidated Balance Sheets. For the thirteen weeks ended March 25, 2012, the Company recognized impairment expense of $1.3 million on certain of these assets. The Company did not recognize any impairment expense for the thirteen weeks ended March 31, 2013.

As part of the exit or disposal activities discussed in “Note 13. Exit or Disposal Activities,” the Company closed or idled various processing complexes, processing plants, hatcheries and broiler farms throughout the U.S. 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 March 31, 2013, the carrying amount of these idled assets was $59.7 million based on depreciable value of $155.1 million and accumulated depreciation of $95.4 million.

The Company last tested the recoverability of its long-lived assets held and used in December 2012. At that time, the Company determined that the carrying amount of its long-lived assets held and used was recoverable over the remaining life of the primary asset in the group and that long-lived assets held and used passed the Step 1 recoverability test under ASC 360-10-35, Impairment or Disposal of Long-Lived Assets. There were no indicators present during the thirteen weeks ended March 31, 2013 that required the Company to test its long-lived assets held and used for recoverability.

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.

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

CURRENT LIABILITIES

3 Months Ended

Mar. 31, 2013

Payables and Accruals [Abstract]

7. CURRENT LIABILITIES

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

	March 31, 2013		December 30, 2012
	(In thousands)
Accounts payable:
Trade accounts	$	231,244	$	252,644
Book overdrafts		58,470		58,066
Other payables		819		1,655
Total accounts payable		290,533		312,365
Accounts payable to JBS USA, LLC		7,045		13,436
Accrued expenses and other current liabilities:
Compensation and benefits		76,007		77,376
Interest and debt-related fees		19,405		10,740
Insurance and self-insured claims		115,514		108,806
Commodity derivative liabilities:
Futures		1,825		1,530
Options		953		—
Foreign currency derivative liabilities:
Forwards		42		—
Other accrued expenses		70,895		85,088
Total accrued expenses and other current liabilities		284,641		283,540
	$	582,219	$	609,341

LONG-TERM DEBT AND OTHER BORROWING ARRANGEMENTS

3 Months Ended

Mar. 31, 2013

Long-Term Debt, Other Disclosures [Abstract]

Long-Term Debt [Text Block]

8. LONG-TERM DEBT AND OTHER BORROWING ARRANGEMENTS

Long-term debt and other borrowing arrangements consisted of the following components:

	Maturity	March 31, 2013			December 30, 2012
	(In thousands)
Senior notes, at 7 ⅞%, net of unaccreted discount	2018	$	497,415		$	497,301
U.S. Credit Facility (defined below):
Term B-1 note payable at 4.75%	2014		275,443			275,443
Term B-2 note payable at 9.00%	2014		279,772			283,647
Revolving note payable on which the Company had funds
borrowed at 4.25%	2014		85,000			103,600
Mexico Credit Facility (defined below) with notes payable at TIIE
Rate plus 2.25% or Equilibrium Interbank Interest Rate plus 4.5%	2014		—			—
Other	Various		4,735			4,765
Long-term debt			1,142,365			1,164,756
Less: Current maturities of long-term debt			(15,888	)		(15,886	)
Long-term debt, less current maturities		$	1,126,477		$	1,148,870

Senior and Subordinated Notes

At March 31, 2013, 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. Additionally, the Company had 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 March 31, 2013.

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, the Company has also agreed to reimburse JBS USA up to $56.5 million for potential draws upon letters of credit issued on 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 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 reimburses JBS USA for the letter of credit costs the Company would otherwise incur under its U.S. Credit Facility (as defined below). In the thirteen weeks ended March 31, 2013, the Company reimbursed JBS USA $0.6 million for letter of credit costs incurred from December 2012 through February 2013. As of March 31, 2013, 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 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 was required to pay approximately $141.2 million of its cash flow toward the outstanding principal under the Term B loans, which the Company paid on April 29, 2013. 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 March 31, 2013, a principal amount of $555.2 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 March 31, 2013, the applicable borrowing base was $687.3 million, the amount available for borrowing under the revolving loan commitment was $577.7 million and outstanding borrowings and letters of credit under the revolving loan commitment were $85.0 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 resumed in the quarter ended December 30, 2012, the Company could 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 $450.0 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 $350.0 million in either 2013 or 2014. 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 and (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 March 31, 2013, the U.S. dollar-equivalent of the loan commitment under the Mexico Credit Facility was $45.2 million. There were no outstanding borrowings under the Mexico Credit Facility at March 31, 2013.

INCOME TAXES

3 Months Ended

Mar. 31, 2013

Income Tax Expense (Benefit) [Abstract]

Income Tax Disclosure [Text Block]

9. INCOME TAXES

The Company recorded income tax expense of $2.8 million, a 4.8% effective tax rate, for the thirteen weeks ended March 31, 2013, compared to income tax expense of $0.7 million, a 1.6% effective tax rate, for the thirteen weeks ended March 25, 2012. The income tax expense recognized for the thirteen weeks ended March 31, 2013 was primarily the result of the tax expense recorded on the Company’s year-to-date income, offset by a decrease in valuation allowance as a result of year-to-date earnings.

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 March 31, 2013, the Company does not believe it has sufficient positive evidence to conclude that realization of its federal, state and a portion of its foreign net deferred tax assets is more likely than not to be realized.

For the thirteen weeks ended March 31, 2013 and March 25, 2012, there is no tax effect reflected in other comprehensive income because the Company has a valuation allowance.

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 for years prior to 2007.

The Company is currently working with the Internal Revenue Service (“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 with such claim, 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 the tax year ended June 30, 2004 for Gold Kist Inc. (“Gold Kist”), a company purchased by Pilgrim’s in 2007. There has been no significant change in the resolution of the IRS’ claim relating to Gold Kist since December 30, 2012. See “Note 15. Commitments and Contingencies” for additional information.

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.

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

PENSION AND OTHER POSTRETIREMENT BENEFITS

3 Months Ended

Mar. 31, 2013

Pension and Other Postretirement Benefits Disclosure [Text Block]

10. 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. Expenses recognized under all of these retirement plans totaled $1.9 million in each of the thirteen weeks ended March 31, 2013 and March 25, 2012.

Net defined benefit pension and other postretirement costs included the following components:

	Thirteen Weeks Ended
	March 31, 2013					March 25, 2012
	Pension Benefits			Other Benefits		Pension Benefits			Other Benefits
	(In thousands)
Service cost	$	10		$	—	$	12		$	—
Interest cost		1,988			20		2,029			24
Estimated return on plan assets		(1,349	)		—		(1,435	)		—
Amortization of net loss (gain)		250			—		415			—
Net costs	$	899		$	20	$	1,021		$	24

During the thirteen weeks ended March 31, 2013, the Company contributed $0.3 million to its defined benefit plans.

The Company remeasures both plan assets and obligations on a quarterly basis.

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.

The entire disclosure for pension and other postretirement benefits.

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

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Implementation Guide (Q and A)
-Number FAS88
-Paragraph 63
-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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-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph b
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-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
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-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph a
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-Name Emerging Issues Task Force (EITF)
-Number 03-2
-Paragraph 8
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-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
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-Name Statement of Financial Accounting Standard (FAS)
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-Paragraph 5
-Subparagraph q
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-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
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-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
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-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
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-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 158
-Paragraph 7, 21, 22
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-Number FAS106-2
-Paragraph 20, 21, 22
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-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 30
-Paragraph 26
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Stockholders' Equity Attributable To Parent [Abstract]

STOCKHOLDERS' EQUITY

3 Months Ended

Mar. 31, 2013

Stockholders' Equity Note Disclosure [Text Block]

11. STOCKHOLDERS’ EQUITY

Accumulated Other Comprehensive Loss

At both March 31, 2013 and December 30, 2012, accumulated other comprehensive loss consisted solely of unrealized actuarial losses related to the Company’s defined benefit pension and other postretirement plans. The following tables provide information regarding the changes in these unrealized actuarial losses during the thirteen weeks ended March 31, 2013:

	Changes in Unrealized
	Actuarial Losses^(a)
	(In thousands)
Balance, beginning of period	$	(68,511	)

Other comprehensive income before reclassifications		10,160

Amounts reclassified from accumulated other comprehensive loss to net income		250
Net current period other comprehensive income		10,410
Balance, end of period	$	(58,101	)

(a)

All amounts are net of tax. Amounts in parentheses indicate debits.

	Amount Reclassified
	from Accumulated
Details about Accumulated Other Comprehensive Loss	Other Comprehensive				Affected Line Item in the Condensed Consolidated
Components	Loss^(a)				Statement of Income
	(In thousands)
Amortization of defined benefit pension and other
postretirement plan actuarial losses:
Union Plan^(b)	$	(9	)	^(d)	Cost of goods sold
Legacy Gold Kist Plans^(c)		(241	)	^(d)	Selling, general and administrative expense
Total before tax		(250	)
Tax benefit (expense)		—
Total reclassification for the period	$	(250	)		Net of tax

(a)		Amounts in parentheses represent debits to results of operations.
(b)		The Company sponsors the Pilgrim’s Pride Retirement Plan for Union Employees (the “Union Plan”), a qualified defined benefit pension plan covering certain locations or work groups with collective bargaining agreements.
(c)		The Company sponsors the Pilgrim’s Pride Plan for Legacy Gold Kist Employees, a qualified defined benefit pension plan covering certain eligible U.S. employees who were employed at locations that the Company purchased through its acquisition of Gold Kist in 2007, the Former Gold Kist Inc. Supplemental Executive Retirement Plan, a nonqualified defined benefit retirement plan covering certain former Gold Kist executives, the Former Gold Kist Inc. Directors’ Emeriti Plan, a nonqualified defined benefit retirement plan covering certain former Gold Kist directors , and the Gold Kist Inc. Retiree Life Insurance Plan, a defined benefit postretirement life insurance plan covering certain retired Gold Kist employees (collectively, the “Legacy Gold Kist Plans”).
(d)		These accumulated other comprehensive income components are included in the computation of net periodic pension cost. See “Note 10. Pension and Other Postretirement Benefits” to the Condensed Consolidated Financial Statements.

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 Condensed 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 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.

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.

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
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-Name Accounting Standards Codification
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-Section 50
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Topic 310
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-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 4.E)
-URI http://asc.fasb.org/extlink&oid=6228006&loc=d3e74512-122707

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 Accounting Standards Codification
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-Section S99
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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
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Preferred Stock
-URI http://asc.fasb.org/extlink&oid=6521494

Reference 12: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Section B
-Paragraph 7, 11A
-Chapter 1
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Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10
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Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 15
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Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph d
-Article 4

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29, 30, 31
-Article 5

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section E

Reference 20: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Article 4

Reference 21: http://www.xbrl.org/2003/role/presentationRef
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-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section C

Reference 22: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-Paragraph 2, 3, 4, 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 23: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

Incentive Compensation Plans [Abstract]

INCENTIVE COMPENSATION

3 Months Ended

Mar. 31, 2013

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

12. INCENTIVE COMPENSATION

The Company sponsors a short-term incentive plan that provides the grant of either cash or share-based 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 $4.5 million in costs related to the STIP at March 31, 2013 related to cash bonus awards that could potentially be awarded during the remainder of 2013 and 2014.

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 (“RSAs”) and restricted stock units (“RSUs”). At March 31, 2013, we have reserved approximately 6.6 million shares of common stock for future issuance under the LTIP.

The following awards existed during the thirteen weeks ended March 31, 2013:

Estimated

Award

Vesting

Forfeiture

Settlement

Type

Benefit Plan

Quantity

Grant Date

Condition

Vesting Date

Rate

Method

RSA

Employment Agreement

100,000

January 14, 2011

Service

January 3, 2013

— %

Stock

RSA

Employment Agreement

100,000

January 14, 2011

Service

January 3, 2014

— %

Stock

RSA

LTIP

72,675

August 27, 2012

Service

April 27, 2014

— %

Stock

RSU

LTIP

608,561

February 4, 2013

Service

December 31, 2014

9.6559%

Stock

RSA

LTIP

15,000

February 25, 2013

Service

February 24, 2015

— %

Stock

RSA

LTIP

15,000

February 25, 2013

Service

February 24, 2016

— %

Stock

RSU

LTIP

206,933

February 26, 2013

Service

December 31, 2014

— %

Stock

Compensation cost charged as selling, general and administrative expense and the income tax benefit recognized for our share-based compensation arrangements are included below:

	Thirteen Weeks Ended
	March 31, 2013		March 25, 2012
	(In thousands, except weighted average fair values)
Total share-based compensation cost	$	548	$	149
Income tax benefit		126		—

The Company’s restricted share and restricted stock unit activity is included below:

	Thirteen Weeks Ended March 31, 2013				Thirteen Weeks Ended March 25, 2012
			Weighted Average			Weighted Average
	Number		Grant Date Fair Value		Number	Grant Date Fair Value
	(In thousands, except weighted average fair values)
Outstanding at beginning of period	273		$	6.54	200	$	7.10
Granted	845			8.82	—		—
Vested	(100	)	$	7.10	—	$	—
Outstanding at end of period	1,018		$	8.38	200	$	7.10

At March 31, 2013, the total unrecognized compensation cost related to all nonvested awards was $7.3 million. That cost is expected to be recognized over a weighted average period of 1.72 years.

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

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.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 50
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-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
-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 AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
-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.

Gain (Loss) On Disposition Of Assets [Abstract]

EXIT OR DISPOSAL ACTIVITIES

3 Months Ended

Mar. 31, 2013

Restructuring and Related Activities Disclosure [Text Block]

13. 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 either the thirteen weeks ended March 31, 2013 or the thirteen weeks ended March 25, 2012 included the following:

			Administrative
	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	$	864	$	3,356
Asset impairment costs		13,249		36,896		50,145
Inventory valuation costs		344		—		344
Other exit or disposal costs		15,208		4,112		19,320
Total exit or disposal costs	$	31,293	$	41,872	$	73,165
Costs incurred since earliest implementation date:
Employee-related costs	$	2,492	$	864	$	3,356
Asset impairment costs		13,249		36,896		50,145
Inventory valuation costs		344		—		344
Other exit or disposal costs		12,707		4,112		16,819
Total exit or disposal costs	$	28,792	$	41,872	$	70,664

	Thirteen Weeks Ended March 31, 2013						Thirteen Weeks Ended March 25, 2012
			Administrative						Administrative
	Facility Closures		Integration		Total		Facility Closures		Integration		Total
	(In thousands)
Employee-related costs	$	—	$	—	$	—	$	78	$	—	$	78
Asset impairment costs		—		—		—		960		382		1,342
Other exit or disposal costs		484		—		484		1,543		—		1,543
Total exit or disposal costs	$	484	$	—	$	484	$	2,581	$	382	$	2,963

(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 Condensed Consolidated Balance Sheets. The following table sets forth activity that was recorded through the Company’s accrued exit or disposal cost accounts during the thirteen weeks ended March 31, 2013 and March 25, 2012:

				Accrued
	Accrued			Inventory
	Severance			Charges			Total
	(In thousands)
Balance at December 30, 2012	$	—		$	808		$	808
Accruals		—			—			—
Payment /Disposal		—			—			—
Adjustments		—			—			—
Balance at March 31, 2013	$	—		$	808		$	808
Balance at December 25, 2011	$	90		$	793		$	883
Accruals		—			—			—
Payment /Disposal		(147	)		(136	)		(283	)
Adjustments		78			—			78
Balance at March 25, 2012	$	21		$	657		$	678

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

	Thirteen Weeks Ended
	March 31, 2013		March 25, 2012
	(In thousands)
Cost of sales	$	—	$	78
Administrative restructuring charges		484		2,885
Total exit or disposal costs	$	484	$	2,963

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

	Thirteen Weeks Ended
	March 31, 2013		March 25, 2012
	(In thousands)
Asset impairment costs (Note 6. Property, Plant and Equipment)	$	—	$	1,342
Loss on egg sales and flock depletion expensed as incurred		—		455
Other restructuring costs		484		1,088
Total administrative restructuring charges	$	484	$	2,885

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.

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.

RELATED PARTY TRANSACTIONS

3 Months Ended

Mar. 31, 2013

14. 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. As of March 31, 2013, JBS USA beneficially owned 75.5% of the total outstanding shares of our common stock.

On March 12, 2012, Lonnie A. “Bo” Pilgrim (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. Prior to that sale, the Founder Director and certain entities related to the Founder Director collectively owned the second-largest block of our common stock.

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

	Thirteen Weeks Ended
	March 31, 2013		March 25, 2012
	(In thousands)
JBS USA:
Subordinated loan interest^(a)	$	—	$	971
Letter of credit fees^(b)		592		592
JBS USA, LLC:
Purchases from JBS USA, LLC^(c)		14,834		14,729
Expenditures paid by JBS USA, LLC on behalf of Pilgrim’s Pride Corporation^(d)		12,919		15,325
Sales to JBS USA, LLC^(c)		16,119		58,142
Expenditures paid by Pilgrim’s Pride Corporation on behalf of JBS USA, LLC^(d)		458		1,124
Former Founder Director:
Consulting fee paid to former Founder Director^(e)		—		374
Board fees paid to former Founder Director^(e)		—		45
Contract grower compensation paid to former Founder Director^(f)		—		297
Sales to former Founder Director		—		1

(a)		On June 23, 2011, we executed a subordinated loan agreement with JBS USA that provided an aggregate loan commitment of $100.0 million and immediately borrowed $50.0 million under the resulting facility at an interest rate of 9.845% per annum. On March 7, 2012, we repaid the outstanding $50.0 million loan, along with $3.5 million accrued interest, and terminated the loan commitment under the agreement.
(b)		(b) Beginning on October 26, 2011, JBS USA arranged for letters of credit to be issued on its account in the amount of $56.5 million to an insurance company on our behalf in order to allow that insurance company to return cash it held as collateral against potential liability claims. We agreed to reimburse JBS USA up to $56.5 million for potential draws upon these letters of credit. We reimburse JBS USA for the letter of credit costs we would have otherwise incurred under our credit facilities. During 2013, we have paid JBS USA $0.6 million for letter of credit costs. As of March 31, 2013, the Company has accrued an obligation of $0.2 million to reimburse JBS USA for letter of credit costs incurred on its behalf.
(c)		We routinely execute transactions to both purchase products from JBS USA, LLC and sell products to them. As of March 31, 2013 and December 30, 2012, the outstanding payable to JBS USA, LLC was $7.0 million and $13.4 million, respectively. As of March 31, 2013 and December 30, 2012, the outstanding receivable from JBS USA, LLC was $3.8 million and $1.5 million, respectively. As of March 31, 2013, approximately $0.7 million of goods from JBS USA, LLC were in transit and not reflected on our Condensed Consolidated Balance Sheet.
(d)		On January 19, 2010, we executed an agreement with JBS USA, LLC in order to allocate costs associated with the procurement of SAP licenses and maintenance services by JBS USA, LLC for the combined companies. Under this agreement, the fees associated with procuring SAP licenses and maintenance services are allocated between us 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 each underlying SAP license agreement. During 2012, we have paid JBS USA $0.9 million for the procurement of such licenses and services. On May 5, 2010, we executed an agreement with JBS USA, LLC in order to allocate the costs of supporting the business operations through one consolidated corporate team. Expenditures paid by JBS USA, LLC on our behalf are reimbursed by us and expenditures paid by us on behalf of JBS USA, LLC are reimbursed by JBS USA, LLC. This agreement expires on May 5, 2015. During 2012, we have paid JBS USA, LLC $31.8 million for net expenditures paid by JBS USA, LLC on our behalf. At March 31, 2013, the outstanding net payable to JBS USA resulting from affiliate trade, procurement of SAP licenses and maintenance services and support of the business operations through one consolidated corporate team was $4.5 million.
(e)		On December 28, 2009, we executed a consulting agreement with the former Founder Director. The terms of the agreement on that date included, among other things, that the former Founder Director (i) will provide services to us that are comparable in the aggregate with the services provided by him to us prior to December 28, 2009, (ii) will be appointed to our Board of Directors and, during the term of the agreement, will be nominated for subsequent terms on the Board, (iii) will be compensated for services rendered to us at a rate of $1.5 million per annum for a term of five years, (iv) will be subject to customary non-solicitation and non-competition provisions and (v) will 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 our employees. As a result of his resignation as Founder Director, we are no longer required to nominate the Founder Director to serve subsequent terms on the Board. During the period in 2012 in which the former Founder Director was a related party, we paid $0.4 million to him under this agreement.
(f)		We have executed various grower contracts with the former Founder Director that provide for the placement of our flocks on farms owned by the former Founder Director during the grow-out phase of production. These contracts include terms that are substantially identical to those included in contracts executed by us with unaffiliated parties. The former Founder Director can terminate the contracts upon completion of the grow-out phase for each flock. We can terminate the contracts within a specified period of time pursuant to regulations by the Grain Inspection, Packers and Stockyards Administration of the U.S. Department of Agriculture. During the period in 2012 in which the former Founder Director was a related party, we paid $0.3 million to him under these contracts.

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.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 3
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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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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(k))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph b
-Article 3A

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph k
-Article 4

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 57
-Paragraph 1-4
-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.

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

3 Months Ended

Mar. 31, 2013

Commitments and Contingencies Disclosure [Text Block]

15. COMMITMENTS AND CONTINGENCIES

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.

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. For a discussion of the material legal proceedings and claims, see Part II, Item 1. “Legal Proceedings.” 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, Pilgrim’s and six of its subsidiaries filed voluntary petitions for relief under Chapter 11 of the Bankruptcy Code in the Bankruptcy Court for the Northern District of Texas, Fort Worth Division (“Bankruptcy Court”). The cases were jointly administered under Case No. 08-45664. The Company emerged from Chapter 11 on December 28, 2009. The Company is the named defendant in several pre-petition lawsuits that, as of March 31, 2013, have not been resolved. 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.

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 Shelia 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 rejecting the El Dorado growers’ contracts. The trial court 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. 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. Oral argument occurred 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. The Company intends to vigorously pursue its appellate rights and defend against the underlying judgment. While the outstanding judgment is reasonably possible, the Company has recorded an estimated probable loss that is less than the outstanding judgment. The remaining growers’ claims were scheduled for trial during the summer and fall of 2012. Although the trial associated with the growers’ claims from the Farmerville, Louisiana complex was completed without a ruling, the trial associated with the growers’ claims from the Nacogdoches, Texas complex have not been completed and the trial court has not scheduled a date for resuming the trial, and the trials associated with the growers’ claims from the De Queen and Batesville, Arkansas complexes have been indefinitely postponed by court order. 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.

The entire disclosure for commitments and contingencies.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 20
-Section 50
-Paragraph 1
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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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-Subparagraph (SX 210.5-02.25)
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-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.

SUPPLEMENTAL GUARANTOR FINANCIAL INFORMATION

3 Months Ended

Mar. 31, 2013

Guarantees [Abstract]

Guarantees [Text Block]

16. SUPPLEMENTAL GUARANTOR FINANCIAL INFORMATION

On December 15, 2010, the Company sold 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 March 31, 2013 and December 30, 2012, as well as the condensed consolidating statements of operations, comprehensive income and cash flows for the thirteen weeks ended March 31, 2013 and March 25, 2012 based on the guarantor structure.

CONDENSED CONSOLIDATING BALANCE SHEETS
March 31, 2013

(In thousands)

				Subsidiary		Subsidiary		Eliminations/
	Parent			Guarantor		Non-Guarantors		Adjustments			Consolidation
Cash and cash equivalents	$	14,735		$	—	$	28,825	$	—		$	43,560
Restricted cash and cash equivalents		—			—		—		—			—
Investment in available-for-sale securities		—			—		—		—			—
Trade accounts and other receivables, less allowance for
doubtful accounts		329,379			2,065		58,977		—			390,421
Account receivable from JBS USA, LLC		3,814			—		—		—			3,814
Inventories		815,711			26,018		130,629		—			972,358
Income taxes receivable		58,424			—		484		(587	)		58,321
Current deferred tax assets		—			3,794		506		(4,300	)		—
Prepaid expenses and other current assets		33,027			120		31,289		—			64,436
Assets held for sale		9,598			—		17,234		—			26,832
Total current assets		1,264,688			31,997		267,944		(4,887	)		1,559,742
Investment in available-for-sale securities		—			—		—		—			—
Intercompany receivable		(969	)		59,322		—		(58,353	)		—
Investment in subsidiaries		409,228			—		—		(409,228	)		—
Deferred tax assets		101,099			—		447		(4,091	)		97,455
Other long-lived assets		42,169			—		180,620		(180,000	)		42,789
Identified intangible assets, net		26,405			—		10,426		—			36,831
Property, plant and equipment, net		1,036,063			45,735		103,608		(3,888	)		1,181,518
Total assets	$	2,878,683		$	137,054	$	563,045	$	(660,447	)	$	2,918,335
Accounts payable	$	239,216		$	6,490	$	44,827	$	—		$	290,533
Account payable to JBS USA, LLC		7,045			—		—		—			7,045
Accrued expenses and other current liabilities		246,984			25,982		11,675		—			284,641
Income taxes payable		—			—		587		(587	)		—
Current deferred tax liabilities		108,200			—		615		(4,300	)		104,515
Current maturities of long-term debt		15,888			—		—		—			15,888
Total current liabilities		617,333			32,472		57,704		(4,887	)		702,622
Long-term debt, less current maturities		1,151,477			—		—		(25,000	)		1,126,477
Intercompany payable		—			—		58,353		(58,353	)		—
Deferred tax liabilities		—			3,794		297		(4,091	)		—
Other long-term liabilities		111,820			—		3,233		—			115,053
Total liabilities		1,880,630			36,266		119,587		(92,331	)		1,944,152
Total Pilgrim’s Pride Corporation stockholders’
equity		998,053			100,788		441,186		(568,116	)		971,911
Noncontrolling interest		—			—		2,272		—			2,272
Total stockholders’ equity		998,053			100,788		443,458		(568,116	)		974,183
Total liabilities and stockholders’ equity	$	2,878,683		$	137,054	$	563,045	$	(660,447	)	$	2,918,335

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 STATEMENTS OF OPERATIONS
Thirteen Weeks Ended March 31, 2013

(In thousands)

				Subsidiary		Subsidiary			Eliminations/
	Parent			Guarantor		Non-Guarantors			Adjustments			Consolidation
Net sales	$	1,769,794		$	75,660	$	259,199		$	(67,724	)	$	2,036,929
Cost of sales		1,704,798			66,934		214,487			(67,724	)		1,918,495
Gross profit		64,996			8,726		44,712			—			118,434
Selling, general and administrative expense		37,484			1,008		5,500			—			43,992
Administrative restructuring charges		484			—		—			—			484
Operating income		27,028			7,718		39,212			—			73,958
Interest expense, net		24,683			—		138			—			24,821
Interest income		(3	)		—		(213	)		—			(216	)
Foreign currency transaction losses		(10	)		—		(7,614	)		—			(7,624	)
Miscellaneous, net		(1,715	)		1,221		530			(41	)		(5	)
Income before income taxes		4,073			6,497		46,371			41			56,982
Income tax expense (benefit)		(5,871	)		1,969		6,656			—			2,754
Income before equity in earnings of
consolidated
subsidiaries		9,944			4,528		39,715			41			54,228
Equity in earnings of consolidated subsidiaries		38,954			—		—			(38,954	)		—
Net income (loss)		48,898			4,528		39,715			(38,913	)		54,228
Less: Net loss attributable to noncontrolling interest		—			—		(354	)		—			(354	)
Net income (loss) attributable to Pilgrim’s Pride
Corporation	$	48,898		$	4,528	$	40,069		$	(38,913	)	$	54,582

CONDENSED CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME
Thirteen Weeks Ended March 31, 2013

(In thousands)

			Subsidiary		Subsidiary			Eliminations/
	Parent		Guarantor		Non-Guarantors			Adjustments			Consolidation
Net income (loss)	$	53,063	$	733	$	39,345		$	(38,913	)	$	54,582
Other comprehensive income:
Unrealized holding gains on available-for-sale
securities, net of tax		—		—		—			—			—
Gains associated with pension and other
postretirement benefits, net of tax		10,410		—		—			—			10,410
Total other comprehensive income, net of tax		10,410		—		—			—			10,410
Comprehensive income (loss)		63,473		733		39,345			(38,913	)		64,638
Less: Comprehensive loss attributable to
noncontrolling interests		—		—		(354	)		—			(354	)
Comprehensive income (loss) attributable to
Pilgrim’s Pride Corporation	$	63,473	$	733	$	39,699		$	(38,913	)	$	64,992

CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
Thirteen Weeks Ended March 25, 2012

(In thousands)

				Subsidiary			Subsidiary			Eliminations/
	Parent			Guarantor			Non-Guarantors			Adjustments			Consolidation
Net sales	$	1,639,563		$	76,486		$	233,289		$	(60,565	)	$	1,888,773
Cost of sales		1,567,352			67,543			204,378			(60,565	)		1,778,708
Gross profit		72,211			8,943			28,911			—			110,065
Selling, general and administrative expense		40,218			—			5,038			—			45,256
Administrative restructuring charges		2,880			—			5			—			2,885
Operating income		29,113			8,943			23,868			—			61,924
Interest expense, net		28,076			—			169			—			28,245
Interest income		(9	)		—			(265	)		—			(274	)
Foreign currency transaction losses (gains)		23			—			(5,951	)		—			(5,928	)
Miscellaneous, net		(118	)		(9	)		(529	)		286			(370	)
Income (loss) before income taxes		1,141			8,952			30,444			(286	)		40,251
Income tax expense (benefit)		(4,677	)		3,379			1,951			—			653
Income (loss) before equity in earnings of
consolidated subsidiaries		5,818			5,573			28,493			(286	)		39,598
Equity in earnings of consolidated subsidiaries		33,640			—			—			(33,640	)		—
Net income (loss)		39,458			5,573			28,493			(33,926	)		39,598
Less: Net income attributable to noncontrolling
interest		—			—			425			—			425
Net income (loss) attributable to Pilgrim’s Pride
Corporation	$	39,458		$	5,573		$	28,068		$	(33,926	)	$	39,173

CONDENSED CONSOLIDATING STATEMENTS OF
COMPREHENSIVE INCOME
Thirteen Weeks Ended March 25, 2012

(In thousands)

	Parent		Subsidiary Guarantor		Subsidiary Non- Guarantors		Eliminations/ Adjustments			Consolidation
Net income (loss)	$	39,458	$	5,573	$	28,493	$	(33,926	)	$	39,598
Other comprehensive income:
Unrealized holding gains on available-for-sale
securities, net of tax		—		—		5		—			5
Gains associated with pension and other
postretirement benefits, net of tax		415		—		—		—			415
Total other comprehensive income, net of tax		415		—		5		—			420
Comprehensive income (loss)		39,873		5,573		28,498		(33,926	)		40,018
Less: Comprehensive income attributable to
noncontrolling interests		—		—		425		—			425
Comprehensive income (loss) attributable to
Pilgrim’s Pride Corporation	$	39,873	$	5,573	$	28,073	$	(33,926	)	$	39,593

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
Thirteen Weeks Ended March 31, 2013

(In thousands)

				Subsidiary			Subsidiary			Eliminations/
	Parent			Guarantor			Non-Guarantors			Adjustments			Consolidation
Cash flows provided (used in) by operating activities	$	30,076		$	1,445		$	(10,923	)	$	41		$	20,639
Cash flows from investing activities:
Acquisitions of property, plant and equipment		(21,547	)		(1,445	)		(2,786	)		—			(25,778	)
Purchases of investment securities		—			—			—			—			—
Proceeds from property sales and disposals		1,054			—			606			—			1,660
Cash used in investing activities		(20,493	)		(1,445	)		(2,180	)		—			(24,118	)
Cash flows from financing activities:
Payments on note payable to JBS USA Holdings, Inc.		—			—			—			—			—
Proceeds from long-term debt		288,500			—			—			—			288,500
Payments on long-term debt		(311,005	)		—			—			—			(311,005	)
Proceeds from sale of common stock		—			—			—			—			—
Other financing activities		—			—			41			(41	)		—
Cash provided by (used in) financing activities		(22,505	)		—			41			(41	)		(22,505	)
Effect of exchange rate changes on cash and cash equivalents		—			—			1,364			—			1,364
Increase (decrease) in cash and cash equivalents		(12,922	)		—			(11,698	)		—			(24,620	)
Cash and cash equivalents, beginning of period		27,657			—			40,523			—			68,180
Cash and cash equivalents, end of period	$	14,735		$	—		$	28,825		$	—		$	43,560

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
Thirteen Weeks Ended March 25, 2012

(In thousands)

				Subsidiary			Subsidiary			Eliminations/
	Parent			Guarantor			Non-Guarantors			Adjustments			Consolidation
Cash flows provided (used in) by operating activities	$	31,926		$	291		$	(2,980	)	$	145		$	29,382
Cash flows from investing activities:
Acquisitions of property, plant and equipment		(13,758	)		(321	)		(2,591	)		—			(16,670	)
Purchases of investment securities		—			—			(88	)		—			(88	)
Proceeds from property sales and disposals		2,451			—			615			—			3,066
Cash used in investing activities		(11,307	)		(321	)		(2,064	)		—			(13,692	)
Cash flows from financing activities:
Payments on note payable to JBS USA Holdings, Inc.		(50,000	)		—			—			—			(50,000	)
Proceeds from long-term debt		183,200			—			—			—			183,200
Payments on long-term debt		(341,802	)		—			—			—			(341,802	)
Proceeds from sale of common stock		198,379			—			—			—			198,379
Other financing activities		—			—			145			(145	)		—
Cash provided by (used in) financing activities		(10,223	)		—			145			(145	)		(10,223	)
Effect of exchange rate changes on cash and cash equivalents		—			—			494			—			494
Increase (decrease) in cash and cash equivalents		10,396			(30	)		(4,405	)		—			5,961
Cash and cash equivalents, beginning of period		13,733			30			27,846			—			41,609
Cash and cash equivalents, end of period	$	24,129		$	—		$	23,441		$	—		$	47,570

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION (Policies)	3 Months Ended
	Mar. 31, 2013
Organization, Consolidation and Presentation Of Financial Statements [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Consolidated Financial Statements The accompanying unaudited consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the U.S. (“U.S. GAAP”). for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X of the U.S. Securities and Exchange Commission (“SEC”). Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal and recurring adjustments unless otherwise disclosed) considered necessary for a fair presentation have been included. Operating results for the thirteen weeks ended March 31, 2013 are not necessarily indicative of the results that may be expected for the year ending December 29, 2013. For further information, refer to the consolidated financial statements and footnotes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 30, 2012. Pilgrim’s operates on 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, 2013) in the notes to these Condensed Consolidated Financial Statements applies to our fiscal year and not the calendar year. The Condensed Consolidated Financial Statements include the accounts of the Company 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 non-monetary 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. Currency exchange gains or losses are included in the line item Foreign currency transaction losses (gains) in the Condensed Consolidated Statements of Income.
Segment Reporting, Policy [Policy Text Block]	Reportable Segment We operate in one reportable business segment, as a producer and seller of chicken products we either produce or purchase for resale.
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 exists, (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.
Book Overdraft [Policy Text Block]	Book Overdraft 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 Condensed Consolidated Statements of Cash Flows.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Adopted Accounting Pronouncements The Company adopted Accounting Standards Update (“ASU”) No. 2013-02, Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, on December 31, 2012. The objective of this ASU is to improve reporting by requiring entities to report the effect of significant reclassifications out of accumulated other comprehensive income on the respective line items in the statement of income. The amendments in this ASU are required to be applied prospectively. The adoption of this ASU did not have a significant impact on the Company’s financial position, operating results or cash flows.

Disclosure of accounting policy for revenue recognition. If the entity has different policies for different types of revenue transactions, the policy for each material type of transaction is generally disclosed. If a sales transaction has multiple element arrangements (for example, delivery of multiple products, services or the rights to use assets) the disclosure may indicate the accounting policy for each unit of accounting as well as how units of accounting are determined and valued. The disclosure may encompass important judgment as to appropriateness of principles related to recognition of revenue. The disclosure also may indicate the entity's treatment of any unearned or deferred revenue that arises from the transaction.

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

FAIR VALUE MEASUREMENTS (Tables)

3 Months Ended

Mar. 31, 2013

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

The following items were measured at fair value on a recurring basis:

	March 31, 2013
	Level 1			Level 2		Level 3		Total
	(In thousands)
Derivative assets - commodity futures instruments	$	5,077		$	—	$	—	$	5,077
Deferred compensation plan assets		7,850			—		—		7,850
Derivative liabilities - commodity futures instruments		(2,778	)		—		—		(2,778	)

	December 30, 2012
	Level 1			Level 2		Level 3		Total
	(In thousands)
Derivative assets - commodity futures instruments	$	1,821		$	—	$	—	$	1,821
Deferred compensation plan assets		7,591			—		—		7,591
Derivative liabilities - commodity futures instruments		(1,530	)		—		—		(1,530	)

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

The carrying amounts and estimated fair values of financial assets and liabilities recorded in the Condensed Consolidated Balance Sheets consisted of the following:

	March 31, 2013						December 30, 2012
	Carrying			Fair			Carrying			Fair			Note
	Amount			Value			Amount			Value			Reference
	(In thousands)
Derivative assets - commodity futures instruments	$	5,077		$	5,077		$	1,821		$	1,821		5
Deferred compensation plan assets		7,850			7,850			7,591			7,591
Derivative liabilities - commodity futures instruments		(2,778	)		(2,778	)		(1,530	)		(1,530	)	5
Long-term debt and other borrowing arrangements		(1,142,365	)		(1,197,099	)		(1,164,756	)		(1,208,730	)	8

TRADE ACCOUNTS AND OTHER RECEIVABLES (Tables)

3 Months Ended

Mar. 31, 2013

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:

	March 31, 2013			December 30, 2012
	(In thousands)
Trade accounts receivable	$	387,502		$	381,747
Account receivable from JBS USA, LLC		3,814			1,514
Employee receivables		40			48
Other receivables		7,174			6,892
Receivables, gross		398,530			390,201
Allowance for doubtful accounts		(4,295	)		(3,757	)
Receivables, net	$	394,235		$	386,444

INVENTORIES (Tables)

3 Months Ended

Mar. 31, 2013

Inventory, Net [Abstract]

Schedule of Inventory, Current [Table Text Block]

Inventories consisted of the following:

	March 31, 2013		December 30, 2012
	(In thousands)
Live chicken and hens	$	422,326	$	405,335
Feed, eggs and other		303,705		307,500
Finished chicken products		246,047		237,159
Total chicken inventories		972,078		949,994
Commercial feed and other		280		302
Total inventories	$	972,358	$	950,296

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)

3 Months Ended

Mar. 31, 2013

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:

	March 31, 2013			December 30, 2012
	(Fair values in thousands)
Fair values:
Commodity derivative assets	$	5,077		$	1,821
Commodity derivative liabilities		(2,778	)		(1,530	)
Cash collateral posted with (owed to) brokers		(1,501	)		(166	)
Foreign currency derivative liabilities		(42	)		—
Derivatives coverage^(a):
Corn		(0.3	)%		—	%
Soybean meal		0.5	%		—	%
Period through which stated percent of needs are covered:
Corn		March 2014			December 2013
Soybean meal		December 2013			December 2013
Written put options outstanding^(b):
Fair value	$	(953	)	$	—
Number of contracts:
Corn		500			—
Expiration dates		May 2013			N/A
Short positions on outstanding futures instruments^(b):
Fair value	$	4,909		$	1,464
Number of contracts:
Corn		1,469			584
Soybean meal		895			269

(a)		Derivatives coverage is the percent of anticipated commodity needs covered by outstanding derivative instruments through a specified date.
(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.

PROPERTY, PLANT AND EQUIPMENT (Tables)

3 Months Ended

Mar. 31, 2013

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment [Table Text Block]

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

	March 31, 2013			December 30, 2012
	(In thousands)
Land	$	63,772		$	63,788
Buildings		1,083,257			1,081,059
Machinery and equipment		1,509,726			1,498,280
Autos and trucks		59,088			58,526
Construction-in-progress		55,170			47,927
PP&E, gross		2,771,013			2,749,580
Accumulated depreciation		(1,589,495	)		(1,559,659	)
PP&E, net	$	1,181,518		$	1,189,921

CURRENT LIABILITIES (Tables)

3 Months Ended

Mar. 31, 2013

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:

	March 31, 2013		December 30, 2012
	(In thousands)
Accounts payable:
Trade accounts	$	231,244	$	252,644
Book overdrafts		58,470		58,066
Other payables		819		1,655
Total accounts payable		290,533		312,365
Accounts payable to JBS USA, LLC		7,045		13,436
Accrued expenses and other current liabilities:
Compensation and benefits		76,007		77,376
Interest and debt-related fees		19,405		10,740
Insurance and self-insured claims		115,514		108,806
Commodity derivative liabilities:
Futures		1,825		1,530
Options		953		—
Foreign currency derivative liabilities:
Forwards		42		—
Other accrued expenses		70,895		85,088
Total accrued expenses and other current liabilities		284,641		283,540
	$	582,219	$	609,341

LONG-TERM DEBT AND OTHER BORROWING ARRANGEMENTS (Tables)

3 Months Ended

Mar. 31, 2013

Long-Term Debt, Other Disclosures [Abstract]

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

Long-term debt and other borrowing arrangements consisted of the following components:

	Maturity	March 31, 2013			December 30, 2012
	(In thousands)
Senior notes, at 7 ⅞%, net of unaccreted discount	2018	$	497,415		$	497,301
U.S. Credit Facility (defined below):
Term B-1 note payable at 4.75%	2014		275,443			275,443
Term B-2 note payable at 9.00%	2014		279,772			283,647
Revolving note payable on which the Company had funds
borrowed at 4.25%	2014		85,000			103,600
Mexico Credit Facility (defined below) with notes payable at TIIE
Rate plus 2.25% or Equilibrium Interbank Interest Rate plus 4.5%	2014		—			—
Other	Various		4,735			4,765
Long-term debt			1,142,365			1,164,756
Less: Current maturities of long-term debt			(15,888	)		(15,886	)
Long-term debt, less current maturities		$	1,126,477		$	1,148,870

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.

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
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

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

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6584090&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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-Section 50
-Paragraph 7
-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

General Discussion Of Pension and Other Postretirement Benefits [Abstract]

PENSION AND OTHER POSTRETIREMENT BENEFITS (Tables)

3 Months Ended

Mar. 31, 2013

Schedule of Net Benefit Costs [Table Text Block]

Net defined benefit pension and other postretirement costs included the following components:

	Thirteen Weeks Ended
	March 31, 2013					March 25, 2012
	Pension Benefits			Other Benefits		Pension Benefits			Other Benefits
	(In thousands)
Service cost	$	10		$	—	$	12		$	—
Interest cost		1,988			20		2,029			24
Estimated return on plan assets		(1,349	)		—		(1,435	)		—
Amortization of net loss (gain)		250			—		415			—
Net costs	$	899		$	20	$	1,021		$	24

STOCKHOLDERS' EQUITY (Tables)

3 Months Ended

Mar. 31, 2013

Stockholders' Equity Note [Abstract]

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

The following tables provide information regarding the changes in these unrealized actuarial losses during the thirteen weeks ended March 31, 2013:

	Changes in Unrealized
	Actuarial Losses^(a)
	(In thousands)
Balance, beginning of period	$	(68,511	)

Other comprehensive income before reclassifications		10,160

Amounts reclassified from accumulated other comprehensive loss to net income		250
Net current period other comprehensive income		10,410
Balance, end of period	$	(58,101	)

(a)

All amounts are net of tax. Amounts in parentheses indicate debits.

Reclassification Adjustments from Accumulated Other Comprehensive Income (Loss) [Table Text Block]

	Amount Reclassified
	from Accumulated
Details about Accumulated Other Comprehensive Loss	Other Comprehensive				Affected Line Item in the Condensed Consolidated
Components	Loss^(a)				Statement of Income
	(In thousands)
Amortization of defined benefit pension and other
postretirement plan actuarial losses:
Union Plan^(b)	$	(9	)	^(d)	Cost of goods sold
Legacy Gold Kist Plans^(c)		(241	)	^(d)	Selling, general and administrative expense
Total before tax		(250	)
Tax benefit (expense)		—
Total reclassification for the period	$	(250	)		Net of tax

(a)		Amounts in parentheses represent debits to results of operations.
(b)		The Company sponsors the Pilgrim’s Pride Retirement Plan for Union Employees (the “Union Plan”), a qualified defined benefit pension plan covering certain locations or work groups with collective bargaining agreements.
(c)		The Company sponsors the Pilgrim’s Pride Plan for Legacy Gold Kist Employees, a qualified defined benefit pension plan covering certain eligible U.S. employees who were employed at locations that the Company purchased through its acquisition of Gold Kist in 2007, the Former Gold Kist Inc. Supplemental Executive Retirement Plan, a nonqualified defined benefit retirement plan covering certain former Gold Kist executives, the Former Gold Kist Inc. Directors’ Emeriti Plan, a nonqualified defined benefit retirement plan covering certain former Gold Kist directors , and the Gold Kist Inc. Retiree Life Insurance Plan, a defined benefit postretirement life insurance plan covering certain retired Gold Kist employees (collectively, the “Legacy Gold Kist Plans”).
(d)		These accumulated other comprehensive income components are included in the computation of net periodic pension cost. See “Note 10. Pension and Other Postretirement Benefits” to the Condensed Consolidated Financial Statements.

INCENTIVE COMPENSATION (Tables)

3 Months Ended

Mar. 31, 2013

Incentive Compensation Plans [Abstract]

Schedule Of Share Based Payment Arrangements [Table Text Block]

The following awards existed during the thirteen weeks ended March 31, 2013:

Estimated

Award

Vesting

Forfeiture

Settlement

Type

Benefit Plan

Quantity

Grant Date

Condition

Vesting Date

Rate

Method

RSA

Employment Agreement

100,000

January 14, 2011

Service

January 3, 2013

— %

Stock

RSA

Employment Agreement

100,000

January 14, 2011

Service

January 3, 2014

— %

Stock

RSA

LTIP

72,675

August 27, 2012

Service

April 27, 2014

— %

Stock

RSU

LTIP

608,561

February 4, 2013

Service

December 31, 2014

9.6559%

Stock

RSA

LTIP

15,000

February 25, 2013

Service

February 24, 2015

— %

Stock

RSA

LTIP

15,000

February 25, 2013

Service

February 24, 2016

— %

Stock

RSU

LTIP

206,933

February 26, 2013

Service

December 31, 2014

— %

Stock

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

Compensation cost charged as selling, general and administrative expense and the income tax benefit recognized for our share-based compensation arrangements are included below:

	Thirteen Weeks Ended
	March 31, 2013		March 25, 2012
	(In thousands, except weighted average fair values)
Total share-based compensation cost	$	548	$	149
Income tax benefit		126		—

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

The Company’s restricted share and restricted stock unit activity is included below:

	Thirteen Weeks Ended March 31, 2013				Thirteen Weeks Ended March 25, 2012
			Weighted Average			Weighted Average
	Number		Grant Date Fair Value		Number	Grant Date Fair Value
	(In thousands, except weighted average fair values)
Outstanding at beginning of period	273		$	6.54	200	$	7.10
Granted	845			8.82	—		—
Vested	(100	)	$	7.10	—	$	—
Outstanding at end of period	1,018		$	8.38	200	$	7.10

EXIT OR DISPOSAL ACTIVITIES (Tables)

3 Months Ended

Mar. 31, 2013

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Related Costs [Table Text Block]

Specific exit or disposal efforts that were ongoing during either the thirteen weeks ended March 31, 2013 or the thirteen weeks ended March 25, 2012 included the following:

			Administrative
	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	$	864	$	3,356
Asset impairment costs		13,249		36,896		50,145
Inventory valuation costs		344		—		344
Other exit or disposal costs		15,208		4,112		19,320
Total exit or disposal costs	$	31,293	$	41,872	$	73,165
Costs incurred since earliest implementation date:
Employee-related costs	$	2,492	$	864	$	3,356
Asset impairment costs		13,249		36,896		50,145
Inventory valuation costs		344		—		344
Other exit or disposal costs		12,707		4,112		16,819
Total exit or disposal costs	$	28,792	$	41,872	$	70,664

	Thirteen Weeks Ended March 31, 2013						Thirteen Weeks Ended March 25, 2012
			Administrative						Administrative
	Facility Closures		Integration		Total		Facility Closures		Integration		Total
	(In thousands)
Employee-related costs	$	—	$	—	$	—	$	78	$	—	$	78
Asset impairment costs		—		—		—		960		382		1,342
Other exit or disposal costs		484		—		484		1,543		—		1,543
Total exit or disposal costs	$	484	$	—	$	484	$	2,581	$	382	$	2,963

(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 the thirteen weeks ended March 31, 2013 and March 25, 2012:

				Accrued
	Accrued			Inventory
	Severance			Charges			Total
	(In thousands)
Balance at December 30, 2012	$	—		$	808		$	808
Accruals		—			—			—
Payment /Disposal		—			—			—
Adjustments		—			—			—
Balance at March 31, 2013	$	—		$	808		$	808
Balance at December 25, 2011	$	90		$	793		$	883
Accruals		—			—			—
Payment /Disposal		(147	)		(136	)		(283	)
Adjustments		78			—			78
Balance at March 25, 2012	$	21		$	657		$	678

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

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

	Thirteen Weeks Ended
	March 31, 2013		March 25, 2012
	(In thousands)
Cost of sales	$	—	$	78
Administrative restructuring charges		484		2,885
Total exit or disposal costs	$	484	$	2,963

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

Components of administrative restructuring charges are summarized below:

	Thirteen Weeks Ended
	March 31, 2013		March 25, 2012
	(In thousands)
Asset impairment costs (Note 6. Property, Plant and Equipment)	$	—	$	1,342
Loss on egg sales and flock depletion expensed as incurred		—		455
Other restructuring costs		484		1,088
Total administrative restructuring charges	$	484	$	2,885

RELATED PARTY TRANSACTIONS (Tables)

3 Months Ended

Mar. 31, 2013

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

	Thirteen Weeks Ended
	March 31, 2013		March 25, 2012
	(In thousands)
JBS USA:
Subordinated loan interest^(a)	$	—	$	971
Letter of credit fees^(b)		592		592
JBS USA, LLC:
Purchases from JBS USA, LLC^(c)		14,834		14,729
Expenditures paid by JBS USA, LLC on behalf of Pilgrim’s Pride Corporation^(d)		12,919		15,325
Sales to JBS USA, LLC^(c)		16,119		58,142
Expenditures paid by Pilgrim’s Pride Corporation on behalf of JBS USA, LLC^(d)		458		1,124
Former Founder Director:
Consulting fee paid to former Founder Director^(e)		—		374
Board fees paid to former Founder Director^(e)		—		45
Contract grower compensation paid to former Founder Director^(f)		—		297
Sales to former Founder Director		—		1

(a)		On June 23, 2011, we executed a subordinated loan agreement with JBS USA that provided an aggregate loan commitment of $100.0 million and immediately borrowed $50.0 million under the resulting facility at an interest rate of 9.845% per annum. On March 7, 2012, we repaid the outstanding $50.0 million loan, along with $3.5 million accrued interest, and terminated the loan commitment under the agreement.
(b)		(b) Beginning on October 26, 2011, JBS USA arranged for letters of credit to be issued on its account in the amount of $56.5 million to an insurance company on our behalf in order to allow that insurance company to return cash it held as collateral against potential liability claims. We agreed to reimburse JBS USA up to $56.5 million for potential draws upon these letters of credit. We reimburse JBS USA for the letter of credit costs we would have otherwise incurred under our credit facilities. During 2013, we have paid JBS USA $0.6 million for letter of credit costs. As of March 31, 2013, the Company has accrued an obligation of $0.2 million to reimburse JBS USA for letter of credit costs incurred on its behalf.
(c)		We routinely execute transactions to both purchase products from JBS USA, LLC and sell products to them. As of March 31, 2013 and December 30, 2012, the outstanding payable to JBS USA, LLC was $7.0 million and $13.4 million, respectively. As of March 31, 2013 and December 30, 2012, the outstanding receivable from JBS USA, LLC was $3.8 million and $1.5 million, respectively. As of March 31, 2013, approximately $0.7 million of goods from JBS USA, LLC were in transit and not reflected on our Condensed Consolidated Balance Sheet.
(d)		On January 19, 2010, we executed an agreement with JBS USA, LLC in order to allocate costs associated with the procurement of SAP licenses and maintenance services by JBS USA, LLC for the combined companies. Under this agreement, the fees associated with procuring SAP licenses and maintenance services are allocated between us 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 each underlying SAP license agreement. During 2012, we have paid JBS USA $0.9 million for the procurement of such licenses and services. On May 5, 2010, we executed an agreement with JBS USA, LLC in order to allocate the costs of supporting the business operations through one consolidated corporate team. Expenditures paid by JBS USA, LLC on our behalf are reimbursed by us and expenditures paid by us on behalf of JBS USA, LLC are reimbursed by JBS USA, LLC. This agreement expires on May 5, 2015. During 2012, we have paid JBS USA, LLC $31.8 million for net expenditures paid by JBS USA, LLC on our behalf. At March 31, 2013, the outstanding net payable to JBS USA resulting from affiliate trade, procurement of SAP licenses and maintenance services and support of the business operations through one consolidated corporate team was $4.5 million.
(e)		On December 28, 2009, we executed a consulting agreement with the former Founder Director. The terms of the agreement on that date included, among other things, that the former Founder Director (i) will provide services to us that are comparable in the aggregate with the services provided by him to us prior to December 28, 2009, (ii) will be appointed to our Board of Directors and, during the term of the agreement, will be nominated for subsequent terms on the Board, (iii) will be compensated for services rendered to us at a rate of $1.5 million per annum for a term of five years, (iv) will be subject to customary non-solicitation and non-competition provisions and (v) will 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 our employees. As a result of his resignation as Founder Director, we are no longer required to nominate the Founder Director to serve subsequent terms on the Board. During the period in 2012 in which the former Founder Director was a related party, we paid $0.4 million to him under this agreement.
(f)		We have executed various grower contracts with the former Founder Director that provide for the placement of our flocks on farms owned by the former Founder Director during the grow-out phase of production. These contracts include terms that are substantially identical to those included in contracts executed by us with unaffiliated parties. The former Founder Director can terminate the contracts upon completion of the grow-out phase for each flock. We can terminate the contracts within a specified period of time pursuant to regulations by the Grain Inspection, Packers and Stockyards Administration of the U.S. Department of Agriculture. During the period in 2012 in which the former Founder Director was a related party, we paid $0.3 million to him under these contracts.

SUPPLEMENTAL GUARANTOR FINANCIAL INFORMATION (Tables)

3 Months Ended

Mar. 31, 2013

Guarantees [Abstract]

Schedule of Condensed Balance Sheet [Table Text Block]

CONDENSED CONSOLIDATING BALANCE SHEETS
March 31, 2013

(In thousands)

				Subsidiary		Subsidiary		Eliminations/
	Parent			Guarantor		Non-Guarantors		Adjustments			Consolidation
Cash and cash equivalents	$	14,735		$	—	$	28,825	$	—		$	43,560
Restricted cash and cash equivalents		—			—		—		—			—
Investment in available-for-sale securities		—			—		—		—			—
Trade accounts and other receivables, less allowance for
doubtful accounts		329,379			2,065		58,977		—			390,421
Account receivable from JBS USA, LLC		3,814			—		—		—			3,814
Inventories		815,711			26,018		130,629		—			972,358
Income taxes receivable		58,424			—		484		(587	)		58,321
Current deferred tax assets		—			3,794		506		(4,300	)		—
Prepaid expenses and other current assets		33,027			120		31,289		—			64,436
Assets held for sale		9,598			—		17,234		—			26,832
Total current assets		1,264,688			31,997		267,944		(4,887	)		1,559,742
Investment in available-for-sale securities		—			—		—		—			—
Intercompany receivable		(969	)		59,322		—		(58,353	)		—
Investment in subsidiaries		409,228			—		—		(409,228	)		—
Deferred tax assets		101,099			—		447		(4,091	)		97,455
Other long-lived assets		42,169			—		180,620		(180,000	)		42,789
Identified intangible assets, net		26,405			—		10,426		—			36,831
Property, plant and equipment, net		1,036,063			45,735		103,608		(3,888	)		1,181,518
Total assets	$	2,878,683		$	137,054	$	563,045	$	(660,447	)	$	2,918,335
Accounts payable	$	239,216		$	6,490	$	44,827	$	—		$	290,533
Account payable to JBS USA, LLC		7,045			—		—		—			7,045
Accrued expenses and other current liabilities		246,984			25,982		11,675		—			284,641
Income taxes payable		—			—		587		(587	)		—
Current deferred tax liabilities		108,200			—		615		(4,300	)		104,515
Current maturities of long-term debt		15,888			—		—		—			15,888
Total current liabilities		617,333			32,472		57,704		(4,887	)		702,622
Long-term debt, less current maturities		1,151,477			—		—		(25,000	)		1,126,477
Intercompany payable		—			—		58,353		(58,353	)		—
Deferred tax liabilities		—			3,794		297		(4,091	)		—
Other long-term liabilities		111,820			—		3,233		—			115,053
Total liabilities		1,880,630			36,266		119,587		(92,331	)		1,944,152
Total Pilgrim’s Pride Corporation stockholders’
equity		998,053			100,788		441,186		(568,116	)		971,911
Noncontrolling interest		—			—		2,272		—			2,272
Total stockholders’ equity		998,053			100,788		443,458		(568,116	)		974,183
Total liabilities and stockholders’ equity	$	2,878,683		$	137,054	$	563,045	$	(660,447	)	$	2,918,335

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

Schedule of Condensed Income Statement [Table Text Block]

CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
Thirteen Weeks Ended March 31, 2013

(In thousands)

				Subsidiary		Subsidiary			Eliminations/
	Parent			Guarantor		Non-Guarantors			Adjustments			Consolidation
Net sales	$	1,769,794		$	75,660	$	259,199		$	(67,724	)	$	2,036,929
Cost of sales		1,704,798			66,934		214,487			(67,724	)		1,918,495
Gross profit		64,996			8,726		44,712			—			118,434
Selling, general and administrative expense		37,484			1,008		5,500			—			43,992
Administrative restructuring charges		484			—		—			—			484
Operating income		27,028			7,718		39,212			—			73,958
Interest expense, net		24,683			—		138			—			24,821
Interest income		(3	)		—		(213	)		—			(216	)
Foreign currency transaction losses		(10	)		—		(7,614	)		—			(7,624	)
Miscellaneous, net		(1,715	)		1,221		530			(41	)		(5	)
Income before income taxes		4,073			6,497		46,371			41			56,982
Income tax expense (benefit)		(5,871	)		1,969		6,656			—			2,754
Income before equity in earnings of
consolidated
subsidiaries		9,944			4,528		39,715			41			54,228
Equity in earnings of consolidated subsidiaries		38,954			—		—			(38,954	)		—
Net income (loss)		48,898			4,528		39,715			(38,913	)		54,228
Less: Net loss attributable to noncontrolling interest		—			—		(354	)		—			(354	)
Net income (loss) attributable to Pilgrim’s Pride
Corporation	$	48,898		$	4,528	$	40,069		$	(38,913	)	$	54,582

CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
Thirteen Weeks Ended March 25, 2012

(In thousands)

				Subsidiary			Subsidiary			Eliminations/
	Parent			Guarantor			Non-Guarantors			Adjustments			Consolidation
Net sales	$	1,639,563		$	76,486		$	233,289		$	(60,565	)	$	1,888,773
Cost of sales		1,567,352			67,543			204,378			(60,565	)		1,778,708
Gross profit		72,211			8,943			28,911			—			110,065
Selling, general and administrative expense		40,218			—			5,038			—			45,256
Administrative restructuring charges		2,880			—			5			—			2,885
Operating income		29,113			8,943			23,868			—			61,924
Interest expense, net		28,076			—			169			—			28,245
Interest income		(9	)		—			(265	)		—			(274	)
Foreign currency transaction losses (gains)		23			—			(5,951	)		—			(5,928	)
Miscellaneous, net		(118	)		(9	)		(529	)		286			(370	)
Income (loss) before income taxes		1,141			8,952			30,444			(286	)		40,251
Income tax expense (benefit)		(4,677	)		3,379			1,951			—			653
Income (loss) before equity in earnings of
consolidated subsidiaries		5,818			5,573			28,493			(286	)		39,598
Equity in earnings of consolidated subsidiaries		33,640			—			—			(33,640	)		—
Net income (loss)		39,458			5,573			28,493			(33,926	)		39,598
Less: Net income attributable to noncontrolling
interest		—			—			425			—			425
Net income (loss) attributable to Pilgrim’s Pride
Corporation	$	39,458		$	5,573		$	28,068		$	(33,926	)	$	39,173

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

CONDENSED CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME
Thirteen Weeks Ended March 31, 2013

(In thousands)

			Subsidiary		Subsidiary			Eliminations/
	Parent		Guarantor		Non-Guarantors			Adjustments			Consolidation
Net income (loss)	$	53,063	$	733	$	39,345		$	(38,913	)	$	54,582
Other comprehensive income:
Unrealized holding gains on available-for-sale
securities, net of tax		—		—		—			—			—
Gains associated with pension and other
postretirement benefits, net of tax		10,410		—		—			—			10,410
Total other comprehensive income, net of tax		10,410		—		—			—			10,410
Comprehensive income (loss)		63,473		733		39,345			(38,913	)		64,638
Less: Comprehensive loss attributable to
noncontrolling interests		—		—		(354	)		—			(354	)
Comprehensive income (loss) attributable to
Pilgrim’s Pride Corporation	$	63,473	$	733	$	39,699		$	(38,913	)	$	64,992

CONDENSED CONSOLIDATING STATEMENTS OF
COMPREHENSIVE INCOME
Thirteen Weeks Ended March 25, 2012

(In thousands)

	Parent		Subsidiary Guarantor		Subsidiary Non- Guarantors		Eliminations/ Adjustments			Consolidation
Net income (loss)	$	39,458	$	5,573	$	28,493	$	(33,926	)	$	39,598
Other comprehensive income:
Unrealized holding gains on available-for-sale
securities, net of tax		—		—		5		—			5
Gains associated with pension and other
postretirement benefits, net of tax		415		—		—		—			415
Total other comprehensive income, net of tax		415		—		5		—			420
Comprehensive income (loss)		39,873		5,573		28,498		(33,926	)		40,018
Less: Comprehensive income attributable to
noncontrolling interests		—		—		425		—			425
Comprehensive income (loss) attributable to
Pilgrim’s Pride Corporation	$	39,873	$	5,573	$	28,073	$	(33,926	)	$	39,593

Schedule of Condensed Cash Flow Statement [Table Text Block]

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
Thirteen Weeks Ended March 31, 2013

(In thousands)

				Subsidiary			Subsidiary			Eliminations/
	Parent			Guarantor			Non-Guarantors			Adjustments			Consolidation
Cash flows provided (used in) by operating activities	$	30,076		$	1,445		$	(7,831	)	$	41		$	23,731
Cash flows from investing activities:
Acquisitions of property, plant and equipment		(21,547	)		(1,445	)		(2,786	)		—			(25,778	)
Purchases of investment securities		—			—			—			—			—
Proceeds from property sales and disposals		1,054			—			606			—			1,660
Cash used in investing activities		(20,493	)		(1,445	)		(2,180	)		—			(24,118	)
Cash flows from financing activities:
Payments on note payable to JBS USA Holdings, Inc.		—			—			—			—			—
Proceeds from long-term debt		288,500			—			—			—			288,500
Payments on long-term debt		(311,005	)		—			—			—			(311,005	)
Proceeds from sale of common stock		—			—			—			—			—
Other financing activities		—			—			41			(41	)		—
Cash provided by (used in) financing activities		(22,505	)		—			41			(41	)		(22,505	)
Effect of exchange rate changes on cash and cash equivalents		—			—			(1,728	)		—			(1,728	)
Increase (decrease) in cash and cash equivalents		(12,922	)		—			(11,698	)		—			(24,620	)
Cash and cash equivalents, beginning of period		27,657			—			40,523			—			68,180
Cash and cash equivalents, end of period	$	14,735		$	—		$	28,825		$	—		$	43,560

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
Thirteen Weeks Ended March 25, 2012

(In thousands)

				Subsidiary			Subsidiary			Eliminations/
	Parent			Guarantor			Non-Guarantors			Adjustments			Consolidation
Cash flows provided (used in) by operating activities	$	31,926		$	291		$	(2,980	)	$	145		$	29,382
Cash flows from investing activities:
Acquisitions of property, plant and equipment		(13,758	)		(321	)		(2,591	)		—			(16,670	)
Purchases of investment securities		—			—			(88	)		—			(88	)
Proceeds from property sales and disposals		2,451			—			615			—			3,066
Cash used in investing activities		(11,307	)		(321	)		(2,064	)		—			(13,692	)
Cash flows from financing activities:
Payments on note payable to JBS USA Holdings, Inc.		(50,000	)		—			—			—			(50,000	)
Proceeds from long-term debt		183,200			—			—			—			183,200
Payments on long-term debt		(341,802	)		—			—			—			(341,802	)
Proceeds from sale of common stock		198,379			—			—			—			198,379
Other financing activities		—			—			145			(145	)		—
Cash provided by (used in) financing activities		(10,223	)		—			145			(145	)		(10,223	)
Effect of exchange rate changes on cash and cash equivalents		—			—			494			—			494
Increase (decrease) in cash and cash equivalents		10,396			(30	)		(4,405	)		—			5,961
Cash and cash equivalents, beginning of period		13,733			30			27,846			—			41,609
Cash and cash equivalents, end of period	$	24,129		$	—		$	23,441		$	—		$	47,570

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION (Details Textual)	3 Months Ended
	Mar. 31, 2013
Number of Countries in Which Entity Exports Products	100
Number of States in which Entity Operates	12
Number Of Employees Entity	37,500
Maximum Processing Capacity Of Employees Per Week	36,000,000
Maximum Annual Processing Capacity Of Employees	9,500,000,000
Number Of Contract Growers	3,900
Percentage Of Beneficial Ownership By Holding Company	75.50%

FAIR VALUE MEASUREMENTS (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 30, 2012
Derivative assets - commodity futures instruments	$ 5,077	$ 1,821
Deferred compensation plan assets	7,850	7,591
Derivative liabilities - commodity futures instruments	(2,778)	(1,530)
Future [Member]
Derivative assets - commodity futures instruments	5,077	1,821
Derivative liabilities - commodity futures instruments	(2,778)	(1,530)
Fair Value, Inputs, Level 1 [Member]
Deferred compensation plan assets	7,850	7,591
Fair Value, Inputs, Level 1 [Member] \| Future [Member]
Derivative assets - commodity futures instruments	5,077	1,821
Derivative liabilities - commodity futures instruments	(2,778)	(1,530)
Fair Value, Inputs, Level 2 [Member]
Deferred compensation plan assets	0	0
Fair Value, Inputs, Level 2 [Member] \| Future [Member]
Derivative assets - commodity futures instruments	0	0
Derivative liabilities - commodity futures instruments	0	0
Fair Value, Inputs, Level 3 [Member]
Deferred compensation plan assets	0	0
Fair Value, Inputs, Level 3 [Member] \| Future [Member]
Derivative assets - commodity futures instruments	0	0
Derivative liabilities - commodity futures instruments	$ 0	$ 0

Fair values as of the balance sheet date of all assets resulting from contracts that meet the criteria of being accounted for as derivative instruments, net of the effects of master netting arrangements.

Fair values as of the balance sheet date of all liabilities resulting from contracts that meet the criteria of being accounted for as derivative instruments, net of the effects of master netting arrangements.

FAIR VALUE MEASUREMENTS (Details 1) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 30, 2012
Derivative assets - commodity futures instruments	$ 5,077	$ 1,821
Deferred compensation plan assets	7,850	7,591
Derivative liabilities - commodity futures instruments	(2,778)	(1,530)
Long-term debt and other borrowing arrangements	(1,197,099)	(1,208,730)
Carrying (Reported) Amount, Fair Value Disclosure [Member]
Derivative assets - commodity futures instruments	5,077	1,821
Deferred compensation plan assets	7,850	7,591
Derivative liabilities - commodity futures instruments	(2,778)	(1,530)
Long-term debt and other borrowing arrangements	(1,142,365)	(1,164,756)
Carrying (Reported) Amount, Fair Value Disclosure [Member] \| Future [Member]
Derivative assets - commodity futures instruments	5,077	1,821
Derivative liabilities - commodity futures instruments	$ (2,778)	$ (1,530)

TRADE ACCOUNTS AND OTHER RECEIVABLES (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 30, 2012
Trade accounts receivable	$ 387,502	$ 381,747
Account receivable from JBS USA, LLC	3,814	1,514
Employee receivables	40	48
Other receivables	7,174	6,892
Receivables, gross	398,530	390,201
Allowance for doubtful accounts	(4,295)	(3,757)
Receivables, net	$ 394,235	$ 386,444

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

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

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

Commodity derivative assets

INVENTORIES (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 30, 2012
Total inventories	$ 972,358	$ 950,296
Chicken Inventories Live Chicken and Hens [Member]
Total inventories	422,326	405,335
Chicken Inventories Feed Eggs and Other [Member]
Total inventories	303,705	307,500
Chicken Inventories Finished Chicken Products [Member]
Total inventories	246,047	237,159
Chicken Inventories [Member]
Total inventories	972,078	949,994
Commercial Feed Table Eggs and Other [Member]
Total inventories	$ 280	$ 302

DERIVATIVE FINANCIAL INSTRUMENTS (Details)
$ in Thousands

3 Months Ended

12 Months Ended

Mar. 31, 2013

USD ($)

Dec. 30, 2012

USD ($)

Fair values:

$ 5,077

$ 1,821

Commodity derivative liabilities

(2,778)

(1,530)

Cash collateral posted with (owed to) brokers

(1,501)

(166)

Foreign currency derivative liabilities

(42)

Put Options Written [Member]

Fair values:

Fair value

^[1]

$ (953)

Open Option Contracts Written, Expiration Date

^[1]

May 31, 2013

Short Positions On Outstanding Future [Member]

Fair values:

Fair value

^[1]

$ 4,909

$ 1,464

Corn [Member]

Derivatives Coverage:

Derivatives Coverage

^[2]

(0.30%)

0.00%

Period through which stated percent of needs are covered:

Derivative, Maturity Date

^[2]

Mar. 31, 2014

Dec. 31, 2013

Corn [Member] | Put Options Written [Member]

Open Option Contracts Written, Number of Contracts

^[1]

500

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

Short Positions on Outstanding Future Contracts, Number of Contracts

^[1]

1,469

584

Soybean Meal [Member]

Derivatives Coverage:

Derivatives Coverage

^[2]

0.50%

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]

Short Positions on Outstanding Future Contracts, Number of Contracts

^[1]

895

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 commodity needs covered by outstanding derivative instruments through a specified date.

DERIVATIVE FINANCIAL INSTRUMENTS (Details Textual) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2013	Mar. 25, 2012
Derivative, Gain (Loss) on Derivative, Net	$ 4.9	$ 4.6

PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 30, 2012
Land	$ 63,772	$ 63,788
Buildings	1,083,257	1,081,059
Machinery and equipment	1,509,726	1,498,280
Autos and trucks	59,088	58,526
Construction-in-progress	55,170	47,927
PP&E, gross	2,771,013	2,749,580
Accumulated depreciation	(1,589,495)	(1,559,659)
PP&E, net	$ 1,181,518	$ 1,189,921

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.

PROPERTY, PLANT AND EQUIPMENT (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2013	Mar. 25, 2012	Dec. 30, 2012
Depreciation	$ 33,800,000	$ 31,900,000
Proceeds from Sale of Property, Plant, and Equipment	1,660,000	3,066,000
Loss (gain) on property disposals	1,139,000	(859,000)
Assets held for sale	26,832,000		$ 27,042,000
Idled Asset Accumulated Depreciation	95,400,000
Idled Asset Property Plant and Equipment Gross	155,100,000
Idled Assets Property Plant and Equipment Net	59,700,000
Gain (Loss) on Sale of Other Assets	18,000	800,000
Asset Impairment Charges	$ 0	$ 1,342,000

CURRENT LIABILITIES (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 30, 2012
Accounts payable:
Trade accounts	$ 231,244	$ 252,644
Book overdrafts	58,470	58,066
Other payables	819	1,655
Total accounts payable	290,533	312,365
Accounts payable to JBS USA, LLC	7,045	13,436
Accrued expenses and other current liabilities:
Compensation and benefits	76,007	77,376
Interest and debt-related fees	19,405	10,740
Insurance and self-insured claims	115,514	108,806
Foreign currency derivative liabilities:
Forwards	(42)	0
Other accrued expenses	70,895	85,088
Total accrued expenses and other current liabilities	284,641	283,540
Accounts Payable and Accrued Liabilities, Current	582,219	609,341
Future [Member]
Commodity derivative liabilities:
Derivative Liabilities, Current	1,825	1,530
Options Held [Member]
Commodity derivative liabilities:
Derivative Liabilities, Current	953	0
Forward Contracts [Member]
Foreign currency derivative liabilities:
Forwards	$ 42	$ 0

LONG-TERM DEBT AND OTHER BORROWING ARRANGEMENTS (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Dec. 30, 2012
Long-term debt	$ 1,142,365	$ 1,164,756
Less: Current maturities of long-term debt	15,888	15,886
Long-term debt, less current maturities	$ 1,126,477	1,148,870
Senior Notes [Member]
Maturity	2018
Long-term debt	$ 497,415	497,301
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	$ 279,772	283,647
Exit Credit Facility Term Note Payable [Member]
Maturity	2014
Long-term debt	$ 85,000	103,600
Mexico Credit Facility [Member]
Maturity	2014
Long-term debt	$ 0	0
Other Long Term Debt [Member]
Maturity	Various
Long-term debt	$ 4,735	$ 4,765

LONG-TERM DEBT AND OTHER BORROWING ARRANGEMENTS (Details Textual) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended
	Mar. 31, 2012	Mar. 31, 2013	Dec. 30, 2012	Feb. 29, 2012	Oct. 26, 2011	Jun. 23, 2011	Apr. 22, 2011	Dec. 28, 2009
Long-term Debt		$ 1,142,365	$ 1,164,756
Credit Facility Capital Expenditures		$ 350,000
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		$ 497,415	497,301
Debt Instrument, Interest Rate, Stated Percentage		7.875%
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	$ 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		555,200
Line Of Credit Facility Feature To Increase Aggregate Revolving Loan Commitment		400,000
Accumulated Capitalized Interest Costs								$ 50,000
Revolving Credit Facility [Member]
Line Of Credit Facility Feature To Increase Aggregate Revolving Loan Commitment		100,000
Us Credit Facility [Member]
Long-term Debt		687,300
Line of Credit Facility, Maximum Borrowing Capacity		$ 1,850,000
Reduced Minimum Allowable Consolidated Tangible Net Worth Description		$450.0 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		$ 577,700
Us Credit Facility Outstanding Borrowings [Member]
Long-term Debt		85,000
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		600
Agreed Repayment Of Debt					$ 56,500
Debt Instrument, Face Amount					$ 56,500
Loan Commitment Under Mexico Credit Facility [Member]
Long-term Debt		$ 45,200
Term B Loan [Member]
Long-term Debt			$ 141,200

INCOME TAXES (Details Textual) - USD ($) $ in Thousands	3 Months Ended
INCOME TAXES (Details Textual) - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 25, 2012
Income tax expense (benefit)	$ 2,754	$ 653
Effective Income Tax Rate, Continuing Operations	4.80%	1.60%

PENSION AND OTHER POSTRETIREMENT BENEFITS (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 25, 2012
Pension Plans, Defined Benefit [Member]
Service cost	$ 10	$ 12
Interest cost	1,988	2,029
Estimated return on plan assets	(1,349)	(1,435)
Amortization of net loss (gain)	250	415
Net costs	899	1,021
Other Pension Plans, Defined Benefit [Member]
Service cost	0	0
Interest cost	20	24
Estimated return on plan assets	0	0
Amortization of net loss (gain)	0	0
Net costs	$ 20	$ 24

An amount calculated as a basis for determining the extent of delayed recognition of the effects of changes in the fair value of assets. The expected return on plan assets is determined based on the expected long-term rate of return on plan assets and the market-related value of plan assets.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 30
-Glossary Expected Return on Plan Assets
-URI http://asc.fasb.org/extlink&oid=6512136

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 60
-Glossary Expected Return on Plan Assets
-URI http://asc.fasb.org/extlink&oid=6512171

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (h)(3)
-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-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 106
-Paragraph 518
-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.

The increase in a defined benefit pension plan's projected benefit obligation or a defined benefit postretirement plan's accumulated postretirement benefit obligation due to the passage of time.

The actuarial present value of benefits attributed by the pension benefit formula to services rendered by employees during the period. The portion of the expected postretirement benefit obligation attributed to employee service during the period. The service cost component is a portion of the benefit obligation and is unaffected by the funded status of the plan.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Service Cost (Component of Net Periodic Pension Cost)
-URI http://asc.fasb.org/extlink&oid=6525008

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (h)(1)
-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (a)(1)
-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-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 a, 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 106
-Paragraph 518
-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.

PENSION AND OTHER POSTRETIREMENT BENEFITS (Details Textual) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2013	Mar. 25, 2012
Pension and Other Postretirement Benefit Expense	$ 1.9	$ 1.9
Pension and Other Postretirement Benefit Contributions	$ 0.3

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).

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.

Balance, beginning of period

STOCKHOLDERS' EQUITY (Details)
$ in Thousands

3 Months Ended

Mar. 31, 2013

USD ($)

^[1]

$ (68,511)

Other comprehensive income before reclassifications

10,160

Amounts reclassified from accumulated other comprehensive loss to net income

250

Net current period other comprehensive income

10,410

Balance, end of period

$ (58,101)

[1]	All amounts are net of tax. Amounts in parentheses indicate debits.

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.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e637-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e681-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14A
-URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669686-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 31
-Article 5

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS115-1/124-1
-Paragraph 15D
-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 AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10
-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 130
-Paragraph 14, 17, 26
-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 04
-Article 3

Net of tax and reclassification adjustments amount of the increase (decrease) in accumulated other comprehensive income (loss) related to pension and other postretirement benefit plans, attributable to the parent entity.

Amortization of defined benefit pension and other postretirement plan actuarial losses:

STOCKHOLDERS' EQUITY (Details 1)
$ in Thousands

3 Months Ended

Mar. 31, 2013

USD ($)

^[1]

Total before tax

$ (250)

Tax benefit (expense)

Total reclassification for the period

(250)

Union Plan [Member]

Amortization of defined benefit pension and other postretirement plan actuarial losses:

Total before tax

(9)

^[2],[3]

Legacy Gold Kist Plans [Member]

Amortization of defined benefit pension and other postretirement plan actuarial losses:

Total before tax

$ (241)

^[3],[4]

[1]	Amounts in parentheses represent debits to results of operations.
[2]	The Company sponsors the Pilgrim's Pride Retirement Plan for Union Employees (the "Union Plan"), a qualified defined benefit pension plan covering certain locations or work groups with collective bargaining agreements.
[3]	These accumulated other comprehensive income components are included in the computation of net periodic pension cost. See "Note 10. Pension and Other Postretirement Benefits" to the Condensed Consolidated Financial Statements.
[4]	The Company sponsors the Pilgrim's Pride Plan for Legacy Gold Kist Employees, a qualified defined benefit pension plan covering certain eligible U.S. employees who were employed at locations that the Company purchased through its acquisition of Gold Kist in 2007, the Former Gold Kist Inc. Supplemental Executive Retirement Plan, a nonqualified defined benefit retirement plan covering certain former Gold Kist executives, the Former Gold Kist Inc. Directors' Emeriti Plan, a nonqualified defined benefit retirement plan covering certain former Gold Kist directors , and the Gold Kist Inc. Retiree Life Insurance Plan, a defined benefit postretirement life insurance plan covering certain retired Gold Kist employees (collectively, the "Legacy Gold Kist Plans").

STOCKHOLDERS' EQUITY (Details Textual) $ / shares in Units, $ in Millions	3 Months Ended
	Mar. 31, 2013 USD ($) $ / shares shares
Rights Offering Options To Purchase Number Of Shares At Subscription Price For Each Shares Owned \| $ / shares	$ 0.2072
Rights Offering Subscription Price Per Share (In dollars per share) \| $ / shares	$ 4.50
Rights Offering Shares Offered (in shares) \| 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
Holding Company Jbs Usa [Member] \| Subordinated Loan [Member]
Number Of Shares Granted To Stockholders As Per Loan Agreement \| shares	44,444,444

INCENTIVE COMPENSATION (Details)	3 Months Ended
INCENTIVE COMPENSATION (Details)	Mar. 31, 2013 shares
Restricted Stock Awards Issue 1 [Member]
Benefit Plan	Employment Agreement
Award Quantity	100,000
Grant Date	Jan. 14, 2011
Vesting Condition	Service
Vesting Date	Jan. 03, 2013
Estimated Forfeiture Rate	0.00%
Settlement Method	Stock
Restricted Stock Awards Issue 2 [Member]
Benefit Plan	Employment Agreement
Award Quantity	100,000
Grant Date	Jan. 14, 2011
Vesting Condition	Service
Vesting Date	Jan. 03, 2014
Estimated Forfeiture Rate	0.00%
Settlement Method	Stock
Restricted Stock Awards Issue 3 [Member]
Benefit Plan	LTIP
Award Quantity	72,675
Grant Date	Aug. 27, 2012
Vesting Condition	Service
Vesting Date	Apr. 27, 2014
Estimated Forfeiture Rate	0.00%
Settlement Method	Stock
Restricted Stock Units Issue 1 [Member]
Benefit Plan	LTIP
Award Quantity	608,561
Grant Date	Feb. 04, 2013
Vesting Condition	Service
Vesting Date	Dec. 31, 2014
Estimated Forfeiture Rate	9.6559%
Settlement Method	Stock
Restricted Stock Awards Issue 4 [Member]
Benefit Plan	LTIP
Award Quantity	15,000
Grant Date	Feb. 25, 2013
Vesting Condition	Service
Vesting Date	Feb. 24, 2015
Estimated Forfeiture Rate	0.00%
Settlement Method	Stock
Restricted Stock Awards Issue 5 [Member]
Benefit Plan	LTIP
Award Quantity	15,000
Grant Date	Feb. 25, 2013
Vesting Condition	Service
Vesting Date	Feb. 24, 2016
Estimated Forfeiture Rate	0.00%
Settlement Method	Stock
Restricted Stock Units Issue 2 [Member]
Benefit Plan	LTIP
Award Quantity	206,933
Grant Date	Feb. 26, 2013
Vesting Condition	Service
Vesting Date	Dec. 31, 2014
Estimated Forfeiture Rate	0.00%
Settlement Method	Stock

INCENTIVE COMPENSATION (Details 1) - USD ($) $ in Thousands	3 Months Ended
INCENTIVE COMPENSATION (Details 1) - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 25, 2012
Income tax benefit	$ 126	$ 0
Selling, General and Administrative Expenses [Member]
Total share-based compensation cost	$ 548	$ 149

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.

INCENTIVE COMPENSATION (Details 2) - Restricted Stock [Member] - $ / shares	3 Months Ended
	Mar. 31, 2013	Mar. 25, 2012
Outstanding at beginning of period, Number	273	200
Shares Granted, Number	845	0
Shares Vested, Number	(100)	0
Outstanding at end of period, Number	1,018	200
Outstanding at beginning of period, Weighted Average Grant Date Fair Value (in dollars per share)	$ 6.54	$ 7.10
Shares Granted, Weighted Average Grant Date Fair Value (in dollars per share)	8.82	0
Shares Vested, Weighted Average Grant Date Fair Value (in dollars per share)	7.10	0
Outstanding at end of period, Weighted Average Grant Date Fair Value (in dollars per share)	$ 8.38	$ 7.10

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.

Costs incurred and expected to be incurred:

INCENTIVE COMPENSATION (Details Textual) shares in Millions, $ in Millions	3 Months Ended
	Mar. 31, 2013 USD ($) shares
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized	$ 7.3
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Period for Recognition	1 year 8 months 19 days
Incentive Compensation Plans [Member]
Accrued Incentive STIP	$ 4.5
Common Stock, Capital Shares Reserved for Future Issuance \| shares	6.6

EXIT OR DISPOSAL ACTIVITIES (Details)
$ in Thousands

3 Months Ended

39 Months Ended

54 Months Ended

Mar. 31, 2013

USD ($)

Mar. 25, 2012

USD ($)

Mar. 31, 2013

USD ($)

Mar. 31, 2013

USD ($)

Positions eliminated

2,890

$ 3,356

50,145

344

19,320

Costs incurred since earliest implementation date:

73,165

$ 0

$ 78

3,356

1,342

50,145

344

484

1,543

16,819

Facility Closing [Member]

484

2,963

$ 70,664

Earliest implementation date

^[1]

Oct. 01, 2008

Latest expected completion date

^[1]

Sep. 01, 2014

Positions eliminated

^[1]

2,410

Costs incurred and expected to be incurred:

^[1]

$ 2,492

^[1]

13,249

^[1]

344

^[1]

15,208

Costs incurred since earliest implementation date:

^[1]

31,293

2,492

^[1]

960

13,249

^[1]

^[1]

344

484

1,543

12,707

^[1]

Administrative Integration [Member]

484

2,581

$ 28,792

^[1]

Earliest implementation date

^[2]

Jan. 01, 2010

Latest expected completion date

^[2]

Sep. 01, 2012

Positions eliminated

^[2]

480

Costs incurred and expected to be incurred:

^[2]

$ 864

^[2]

36,896

^[2]

^[2]

4,112

Costs incurred since earliest implementation date:

^[2]

41,872

864

^[2]

382

36,896

^[2]

^[2]

4,112

^[2]

$ 0

$ 382

$ 41,872

^[2]

[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	3 Months Ended
	Mar. 31, 2013	Mar. 25, 2012
Balance	$ 808	$ 883
Accruals	0	0
Payment /Disposal	0	(283)
Adjustments	0	78
Balance	808	678
Accrued Severance [Member]
Balance	0	90
Accruals	0	0
Payment /Disposal	0	(147)
Adjustments	0	78
Balance	0	21
Accrued Inventory [Member]
Balance	808	793
Accruals	0	0
Payment /Disposal	0	(136)
Adjustments	0	0
Balance	$ 808	$ 657

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.

EXIT OR DISPOSAL ACTIVITIES (Details 2) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 25, 2012
Cost of sales	$ 0	$ 78
Administrative restructuring charges	484	2,885
Total exit or disposal costs	$ 484	$ 2,963

EXIT OR DISPOSAL ACTIVITIES (Details 3) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 25, 2012
Asset Impairment Charges	$ 0	$ 1,342
Loss on egg sales and flock depletion expensed as incurred	0	455
Other restructuring costs	484	1,088
Total administrative restructuring charges	$ 484	$ 2,885

The charge against earnings in the period, comprised of costs associated with restructuring activities not otherwise specified in the taxonomy pursuant to a duly authorized plan, excluding a discontinued operation as defined by generally accepted accounting principles. Costs of such activities include those for one-time termination benefits, termination of an operating lease or other contract, consolidating or closing facilities, and relocating employees, but excludes costs associated with the retirement of a long-lived asset and severance costs associated with established compensation plans.

Jbs Usa Subordinated Loan [Member]

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

3 Months Ended

Mar. 31, 2013

Mar. 25, 2012

JBS USA:

Interest Expense, Related Party

^[1]

$ 0

$ 971

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

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

^[2]

297

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

^[3]

374

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

^[3]

Jbs Usa Llc [Member]

Revenue from Related Parties

^[4]

14,834

14,729

^[4]

16,119

58,142

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

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

^[5]

12,919

15,325

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

^[5]

458

1,124

JBS USA:

Interest Expense, Related Party

^[6]

$ 592

[1]	On June 23, 2011, we executed a subordinated loan agreement with JBS USA that provided an aggregate loan commitment of $100.0 million and immediately borrowed $50.0 million under the resulting facility at an interest rate of 9.845% per annum. On March 7, 2012, we repaid the outstanding $50.0 million loan, along with $3.5 million accrued interest, and terminated the loan commitment under the agreement.
[2]	We have executed various grower contracts with the former Founder Director that provide for the placement of our flocks on farms owned by the former Founder Director during the grow-out phase of production. These contracts include terms that are substantially identical to those included in contracts executed by us with unaffiliated parties. The former Founder Director can terminate the contracts upon completion of the grow-out phase for each flock. We can terminate the contracts within a specified period of time pursuant to regulations by the Grain Inspection, Packers and Stockyards Administration of the U.S. Department of Agriculture. During the period in 2012 in which the former Founder Director was a related party, we paid $0.3 million to him under these contracts.
[3]	On December 28, 2009, we executed a consulting agreement with the former Founder Director. The terms of the agreement on that date included, among other things, that the former Founder Director (i) will provide services to us that are comparable in the aggregate with the services provided by him to us prior to December 28, 2009, (ii) will be appointed to our Board of Directors and, during the term of the agreement, will be nominated for subsequent terms on the Board, (iii) will be compensated for services rendered to us at a rate of $1.5 million per annum for a term of five years, (iv) will be subject to customary non-solicitation and non-competition provisions and (v) will 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 our employees. As a result of his resignation as Founder Director, we are no longer required to nominate the Founder Director to serve subsequent terms on the Board. During the period in 2012 in which the former Founder Director was a related party, we paid $0.4 million to him under this agreement.
[4]	We routinely execute transactions to both purchase products from JBS USA, LLC and sell products to them. As of March 31, 2013 and December 30, 2012, the outstanding payable to JBS USA, LLC was $7.0 million and $13.4 million, respectively. As of March 31, 2013 and December 30, 2012, the outstanding receivable from JBS USA, LLC was $3.8 million and $1.5 million, respectively. As of March 31, 2013, approximately $0.7 million of goods from JBS USA, LLC were in transit and not reflected on our Condensed Consolidated Balance Sheet.
[5]	On January 19, 2010, we executed an agreement with JBS USA, LLC in order to allocate costs associated with the procurement of SAP licenses and maintenance services by JBS USA, LLC for the combined companies. Under this agreement, the fees associated with procuring SAP licenses and maintenance services are allocated between us 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 each underlying SAP license agreement. During 2012, we have paid JBS USA $0.9 million for the procurement of such licenses and services. On May 5, 2010, we executed an agreement with JBS USA, LLC in order to allocate the costs of supporting the business operations through one consolidated corporate team. Expenditures paid by JBS USA, LLC on our behalf are reimbursed by us and expenditures paid by us on behalf of JBS USA, LLC are reimbursed by JBS USA, LLC. This agreement expires on May 5, 2015. During 2012, we have paid JBS USA, LLC $31.8 million for net expenditures paid by JBS USA, LLC on our behalf. At March 31, 2013, the outstanding net payable to JBS USA resulting from affiliate trade, procurement of SAP licenses and maintenance services and support of the business operations through one consolidated corporate team was $4.5 million.
[6]	Beginning on October 26, 2011, JBS USA arranged for letters of credit to be issued on its account in the amount of $56.5 million to an insurance company on our behalf in order to allow that insurance company to return cash it held as collateral against potential liability claims. We agreed to reimburse JBS USA up to $56.5 million for potential draws upon these letters of credit. We reimburse JBS USA for the letter of credit costs we would have otherwise incurred under our credit facilities. During 2013, we have paid JBS USA $0.6 million for letter of credit costs. As of March 31, 2013, the Company has accrued an obligation of $0.2 million to reimburse JBS USA for letter of credit costs incurred on its behalf.

RELATED PARTY TRANSACTIONS (Details Textual) - USD ($)

1 Months Ended

3 Months Ended

12 Months Ended

Mar. 31, 2012

Mar. 31, 2013

Mar. 25, 2012

Dec. 30, 2012

Dec. 30, 2011

Dec. 30, 2009

Oct. 26, 2011

Jun. 23, 2011

Common Stock Issued (in shares)

$ 18,924,438

Percentage Of Beneficial Ownership By Holding Company

75.50%

Accounts receivable from JBS USA, LLC

$ 7,045,000

$ 13,436,000

3,814,000

1,514,000

Directors Compensation Per Annum As Per Agreement [Member] | Director [Member]

$ 1,500,000

Number Of Years To Be Compensated As Per Agreement With Director

5 years

Compensation Paid To Former Founder Director [Member] | Director [Member]

400,000

Jbs Usa Llc [Member]

^[1]

14,834,000

$ 14,729,000

Accounts receivable from JBS USA, LLC

7,000,000

13,400,000

3,800,000

1,500,000

Other Inventory, in Transit, Gross

700,000

Jbs Usa Llc [Member] | Letter Of Credit [Member]

Debt Issuance Cost Payable

200,000

Repayments of Lines of Credit

600,000

Jbs Usa Llc [Member] | Payments To Procure Licenses and Services [Member]