Exhibit 99.53

This business combination involves the securities of a Brazilian company. The business combination is subject to disclosure requirements of Brazil that are different from those of the United States. Financial statements included in the document, if any, have been prepared in accordance with foreign accounting standards that may not be comparable to financial statements of United States companies.

It may be difficult for you to enforce your rights and any claim you may have arising under the U.S. federal securities laws, since the issuer is located in Brazil, and some or all of its officers and directors may be residents of Brazil. You may not be able to sue a Brazilian company or its officers or directors in a Brazilian court for violations of the U.S. securities laws. It may be difficult to compel a Brazilian company and its affiliates to subject themselves to a U.S. court’s judgment.

You should be aware that the issuer may purchase securities otherwise than under the exchange offer, such as in open market or privately negotiated purchases.

MARFRIG GLOBAL FOODS S.A. Publicly Traded Company CNPJ/MF No. 03.853.896/0001-40 NIRE 35.300.341.031	BRF S.A. Publicly Traded Company CNPJ/MF No. 01.838.723/0001-27 NIRE 42.300.034.240

JOINT MATERIAL FACT

MARFRIG GLOBAL FOODS S.A. (“Marfrig”) and BRF S.A. (“BRF” and, together with Marfrig, the “Companies”), in compliance with article 157, paragraph 4, of Law No. 6,404, of December 15, 1976 (“Brazilian Corporation Law”), and Resolution No. 44 of the Brazilian Securities and Exchange Commission, of August 23, 2021, in continuation of the joint material facts disclosed on May 15 and 26, on August 5 and September 5, 2025, hereby informs its shareholders and the market in general, in the context of the merger of shares issued by BRF by Marfrig (“Merger of Shares”), approved at the Extraordinary General Meetings of the Companies held or closed on August 5, 2025, as the case may be (“Meetings”), pursuant to the  “Plan of Merger of Shares Issued by BRF S.A. by Marfrig Global Foods S.A.”, entered into on May 15, 2025, as amended on May 26, 2025 (“Plan of Merger”), that, on this date, the boards of directors of the Companies held meetings, in which, among others, the following matters were resolved:

As a result of the approval of the Merger of Shares by the Shareholders’ Meetings, shareholders holding 9,981,683 common shares issued by BRF and shareholders holding 5 common shares issued by Marfrig (“Dissident Shareholders”) were exercised the right of withdrawal, totaling a reimbursement amount in the total amount of R$ 198,535,674.87 to BRF and R$ 16.60 to Marfrig. As these amounts are not capable of jeopardizing the financial stability of any of the Companies, the prerogative provided for in Article 137, paragraph 3, of the Brazilian Corporation Law will not be exercised, so that the resolutions of the Meetings for the approval of the Merger of Shares were ratified.

The Conditions established in item 8.1 of the Plan of Merger were met.

In view of the satisfaction of the Conditions, the Closing Date of the Merger of Shares (as defined in item 8.2 of the Plan of Merger) will be September 22, 2025, the date on which the Merger of Shares will be, for all intents and purposes, considered consummated.

Therefore, September 22, 2025 will be the last trading day of BRF’s shares on B3 S.A. – Brasil, Bolsa, Balcão (“B3”) and BRF shareholders who hold shares on such date will receive shares issued by Marfrig, subject to the Exchange Ratio referred to in item 3 below.

Starting September 23, 2025, Marfrig’s shares will be traded on B3 under the ticker MBRF3.

The final Exchange Ratio (as defined in item 3.1 of the Plan of Merger) to be adopted in the Merger of Shares will be 0.8521 common shares issued by Marfrig for each one (1) share issued by BRF held on the Closing Date, and it is not necessary to make adjustments to the Exchange Ratio due to the provisions of item 3.1.5 and Exhibit 3.1.5 of the Plan of Merger.

As provided for in item 3.1.2 of the Plan of Merger, any fractions of common shares issued by Marfrig arising from the Exchange Ratio will be grouped and then sold in the spot market managed by B3 after the consummation of the Merger of Shares, according to terms and conditions to be disclosed in due course. The amount earned in the auction of the fractions of shares, net of fees, will be made available to former BRF shareholders who are entitled to the respective fractions, in proportion to their interest in each share sold.

The Permitted Distributions provided for in item 3.1.3 of the Plan of Merger were declared in the total gross amount of (i) R$ 3,321,464,325.13 by BRF, being R$ 2,921,464,325.13 as dividends and R$ 400,000,000.00 as interest on capital (“IoC”), which correspond to R$ 1.83486883675 as dividends per share and R$ 0.25122591037 as IoC per share; and (ii) R$ 2,346,333,786.47 by Marfrig, fully as dividends, which correspond to R$ 2.81050111040 per share. The calculations already exclude the shares held by BRF and Marfrig shareholders who exercised the right of withdrawal by virtue of the Merger of Shares and who will not be entitled to receive the Permitted Distributions, as provided for in the Plan of Merger.

As provided for in item 3.1.5 and Annex 3.1.5 of the Plan of Merger, the total amount of the Permitted Distributions was reduced from the amount to be paid as reimbursement to shareholders who exercised the right of withdrawal.

The Permitted Distributions will be paid to shareholders who hold shares issued by each Company on September 18, 2025 (inclusive) (“Cut-off Date”), and the shares issued by the Companies will be traded “ex-dividends/IoC” as of September 19, 2025.

The payment of the Permitted Distributions will be made in national currency, in a single installment, on September 29, 2025 for shareholders of BRF and on September 30, 2025 for shareholders of Marfrig, without the incidence of monetary adjustment or interest between the date and the effective payment.

The declared amounts of Permitted Distributions may be used by the Companies to offset the payment of amounts withheld and collected as withholding income tax (“IRRF”) related to any capital gain due as a result of the Merger of Shares of shareholders not resident in Brazil, pursuant to the Plan of Merger.

The Companies shall disclose on this date Notices to Shareholders detailing the main procedures and respective applicable deadlines, of, among others: (i) the payment of the reimbursement amount to shareholders who exercised the right of withdrawal resulting from the approval of the Merger of Shares by the Shareholders’ Meetings; (ii) the distributions of dividends and interest on capital approved by the Boards of Directors; and (iii) the submission by non-resident investors of information and supporting documents in order to allow the Companies to promote, under the terms of the applicable laws and regulations, the withholding of the IRRF related to any capital gain of such investors due as a result of the Merger of Shares.

The Companies shall keep their shareholders and the market informed of relevant updates related to the Merger of Shares and other matters addressed in this Joint Material Fact.

IMPORTANT NOTICE

This communication is not an offering document and does not constitute an offer to sell or the solicitation of an offer to buy any securities or a solicitation of any vote or approval.

Investors in American Depositary Shares (“ADSs”) of BRF and holders of common shares of BRF are urged to read the informational document regarding the merger between BRF and Marfrig because it will contain important information.

U.S. holders of common shares of BRF are urged to read any informational document or other materials prepared by BRF for common shareholders of BRF regarding the merger because they will contain important information. BRF expects to submit copies of these documents to the U.S. Securities and Exchange Commission (“SEC”) when they are available, and investors and security holders may obtain free copies of these documents and other documents filed by the Companies with the SEC at the SEC’s website at www.sec.gov.

A copy of any informational documents prepared for holders of ADRs or U.S. holders of common shares of BRF (when available) may also be obtained for free from Marfrig.

This communication contains forward-looking statements. These statements are statements that are not historical facts and are based on the current view and estimates of management of BRF and Marfrig of future economic circumstances, industry conditions, company performance and financial results. The words “anticipates,” “believes,” “estimates,” “expects,” “plans” and similar expressions, as they relate to the Companies, are intended to identify forward-looking statements.

Statements regarding the structure and timing of any merger between the Companies, business strategies, future synergies, future costs and future liquidity of the Companies, and pro forma results of operations and financial condition of the Companies are examples of forward-looking statements.

Such statements reflect the current views of management and are subject to a number of risks and uncertainties, including economic and market conditions in Brazil and globally, conditions in the industry of the Companies, any regulatory actions relating to the merger, the ability of the Companies to achieve projected synergies and the risk factors outlined by each of the Companies in their filings with the SEC and the Brazilian Securities Commission (CVM). There is no guarantee that the expected events, trends or results will actually occur.

Any changes in the assumptions and factors on which these forward-looking statements are based could cause actual results to differ materially from current expectations.

Exhibit 99.54

This business combination involves the securities of a Brazilian company. The business combination is subject to disclosure requirements of Brazil that are different from those of the United States. Financial statements included in the document, if any, have been prepared in accordance with foreign accounting standards that may not be comparable to financial statements of United States companies.

It may be difficult for you to enforce your rights and any claim you may have arising under the U.S. federal securities laws, since the issuer is located in Brazil, and some or all of its officers and directors may be residents of Brazil. You may not be able to sue a Brazilian company or its officers or directors in a Brazilian court for violations of the U.S. securities laws. It may be difficult to compel a Brazilian company and its affiliates to subject themselves to a U.S. court’s judgment.

You should be aware that the issuer may purchase securities otherwise than under the business combination, such as in open market or privately negotiated purchases.

Marfrig Global Foods S.A.
Publicly Traded Company
CNPJ/MF No. 03.853.896/0001-40
NIRE 35.300.34.031

MINUTES OF THE BOARD OF DIRECTORS MEETING
HELD ON SEPTEMBER 8, 2025

RCA Marfrig Minutes – Results of Preemptive Rights and Dividend Distribution – 9/8/2025

RCA Marfrig Minutes – Results of Preemptive Rights and Dividend Distribution – 9/8/2025

As a result of the cancellation of shares now approved, the Company’s capital stock is now divided into 834,845,356 (eight hundred and thirty-four million, eight hundred and forty-five thousand, three hundred and fifty-six) common shares, all registered, book-entry and without par value.

The Company’s management will submit in due course to a general meeting of the Company an amendment to Article 5 of the Company’s Bylaws to reflect the cancellation of treasury shares now approved.

São Paulo, September 8, 2025.

Presiding:

Members:

RCA Marfrig Minutes – Results of Preemptive Rights and Dividend Distribution – 9/8/2025

Exhibit 99.55

This business combination involves the securities of a Brazilian company. The business combination is subject to disclosure requirements of Brazil that are different from those of the United States. Financial statements included in the document, if any, have been prepared in accordance with foreign accounting standards that may not be comparable to financial statements of United States companies.

It may be difficult for you to enforce your rights and any claim you may have arising under the U.S. federal securities laws, since the issuer is located in Brazil, and some or all of its officers and directors may be residents of Brazil. You may not be able to sue a Brazilian company or its officers or directors in a Brazilian court for violations of the U.S. securities laws. It may be difficult to compel a Brazilian company and its affiliates to subject themselves to a U.S. court’s judgment.

You should be aware that the issuer may purchase securities otherwise than under the business combination, such as in open market or privately negotiated purchases.

MARFRIG GLOBAL FOODS S.A.

Publicly Traded Company

CNPJ/MF No. 03.853.896/0001-40

NIRE 35.300.341.031

NOTICE TO SHAREHOLDERS

Distribution of Interim Dividends

Marfrig Global Foods S.A. (“Marfrig” or “Company”), in continuation of the material fact disclosed on this date, which reported on the meetings of the Board of Directors of the Company and BRF S.A. (“BRF”) that deliberated on matters related to the merger issued by BRF by the Company (“Merger”) approved at the Company’s Extraordinary General Meeting that began and was suspended on June 18, 2025, and resumed and concluded on August 5, 2025 (“Meeting”), provide its shareholders with additional information on the approval, on this date, by the Company’s Board of Directors, of the distribution of dividends, as provided for in item 3.1.3 of “Plan of Merger for the Merger Issued by BRF S.A. by Marfrig Global Foods S.A.” entered into on May 15, 2025, as amended on May 26, 2025 (“Plan of Merger”).

The Board of Directors, in accordance with items 3.1.3 and 3.1.5 of the Plan of Merger, approved the distribution of the total amount of R$2,346,333,786.47 (two billion, three hundred forty-six million, three hundred thirty-three thousand, seven hundred eighty-six reais and forty-seven cents) as dividends, corresponding to R$2.81050111040 per share issued by the Company (excluding shares held by the Company’s shareholders who exercised their right of withdrawal due to the Merger and who will not be entitled to receive dividends, as provided for in the Plan of Merger).

Shareholders of the Company registered as such on September 18, 2025 (inclusive) (“Cut-Off Date”) will be entitled to receive dividends, and it is certain that as of September 19, 2025, the shares issued by the Company will be traded ex-dividends.

Dividends will be paid in a single installment, in local currency, on September 30, 2025, without monetary adjustment or interest.

The Company will credit the dividends due to each shareholder according to the number of shares held on the Cut-Off Date, in accordance with the bank details provided to Banco Bradesco S.A. (“Bookkeeper”), the institution responsible for the bookkeeping of the Company’s shares, as well as in accordance with the procedures established by that institution.

For shareholders whose registration does not contain their CPF/CNPJ number or the indication of “Bank/Branch/Current Account,” dividends will only be credited after the registration has been updated, within the deadlines determined by the Bookkeeper.

Shareholders whose shares are deposited with institutions providing securities custody services will have their dividends credited in accordance with the procedures adopted by the depositary institutions.

For holders of American Depositary Receipts (ADRs), payment will be made by JP Morgan Chase Bank, the depositary bank of Marfrig’s ADRs. Information regarding the US Registration Date, Payment Date or other additional information will be available at https://www.adr.com/.

The receipt of dividends will be exempt from Income Tax, in accordance with Article 10 of Law No. 9,249, of December 26, 1995.

São Paulo, September 8, 2025.

MARFRIG GLOBAL FOODS S.A.

Tang David

Chief Financial Officer and Investor Relations Officer

Exhibit 99.56

This business combination involves the securities of a Brazilian company. The business combination is subject to disclosure requirements of Brazil that are different from those of the United States. Financial statements included in the document, if any, have been prepared in accordance with foreign accounting standards that may not be comparable to financial statements of United States companies.

It may be difficult for you to enforce your rights and any claim you may have arising under the U.S. federal securities laws, since the issuer is located in Brazil, and some or all of its officers and directors may be residents of Brazil. You may not be able to sue a Brazilian company or its officers or directors in a Brazilian court for violations of the U.S. securities laws. It may be difficult to compel a Brazilian company and its affiliates to subject themselves to a U.S. court’s judgment.

You should be aware that the issuer may purchase securities otherwise than under the business combination, such as in open market or privately negotiated purchases.

MARFRIG GLOBAL FOODS S.A.
Publicly Traded Company
CNPJ/MF No. 03.853.896/0001-40
NIRE 35.300.341.031

NOTICE TO SHAREHOLDERS
Results of the Exercise of Withdrawal Rights

Marfrig Global Foods S.A. (“Marfrig” or “Company”), in continuation of the joint material fact disclosed on this date, which reported on the meetings of the Board of Directors of the Company and BRF S.A. (“BRF”) that deliberated on matters related to the merger issued by BRF by the Company (“Merger”) approved at the Company’s Extraordinary General Meeting that began and was suspended on June 18, 2025, and resumed and concluded on August 5, 2025 (“Meeting”), to present to its shareholders the following information related to the result of the exercise of the Right of Withdrawal (as defined below) and the payment to the Dissenting Shareholder (as defined below) of the amount corresponding to the redemption of their shares.

Pursuant to Article 45 of Law No. 6.404, of December 15, 1976 (“Brazilian Corporations Law”) and in accordance with item 6.2 of the “Plan of Merger Issued by BRF S.A. by Marfrig Global Foods S.A.”, entered into on May 15, 2025, as amended on May 26, 2025 (“Plan of Merger”), the book value per share was calculated based on the Company’s net equity as reflected in the financial statements for the fiscal year ended December 31, 2024, as approved by the Ordinary General Meeting held on March 31, 2025, divided by the number of shares issued by the Company on December 31, 2024 (without considering the shares held in treasury on May 15, 2025). The Company informs that the Dissenting Shareholder did not request the preparation of a special balance sheet for reimbursement purposes, pursuant to Article 45, paragraph 2, of the Brazilian Corporations Law.

The total amount of the reimbursement to be paid by the Company to the Dissenting Shareholder is R$16.60 (sixteen reais and sixty cents).

In view of the result determined under the Right of Withdrawal, the Company opted not to avail itself of the prerogative of Article 137, paragraph 3, of the Brazilian Corporations Law.

The Company will keep its respective shareholders and the market informed about the progress of the Merger and other matters discussed herein.

São Paulo, September 8, 2025.

MARFRIG GLOBAL FOODS S.A.

Tang David
Chief Financial Officer and Investor Relations Officer

Exhibit 99.57

This business combination involves the securities of a Brazilian company. The business combination is subject to disclosure requirements of Brazil that are different from those of the United States. Financial statements included in the document, if any, have been prepared in accordance with foreign accounting standards that may not be comparable to financial statements of United States companies.

It may be difficult for you to enforce your rights and any claim you may have arising under the U.S. federal securities laws, since the issuer is located in Brazil, and some or all of its officers and directors may be residents of Brazil. You may not be able to sue a Brazilian company or its officers or directors in a Brazilian court for violations of the U.S. securities laws. It may be difficult to compel a Brazilian company and its affiliates to subject themselves to a U.S. court’s judgment.

You should be aware that the issuer may purchase securities otherwise than under the exchange offer, such as in open market or privately negotiated purchases.

BRF S.A.
Publicly-Traded Company
CNPJ/MF No. 01.838.723/0001-27
NIRE 42.300.034.240

MINUTES OF THE BOARD OF DIRECTORS’ MEETING
HELD ON SEPTEMBER 08, 2025

1 DATE, TIME AND PLACE: Held on September 8, 2025, at 4:30 p.m. São Paulo Time, at the office of BRF S.A. (“Company” or “BRF”), located at Avenida das Nações Unidas, nº 14.401, 25th floor, Chácara Santo Antônio, CEP 04794-000, City of São Paulo, State of São Paulo, and via videoconference.

2 CALL AND ATTENDANCE: The call was waived due to the presence of all the members of the Company’s board of directors (“Board of Directors”), namely, Mr. Marcos Antonio Molina dos Santos, Ms. Marcia Aparecida Pascoal Marçal dos Santos, Mr. Sergio Agapito Lires Rial, Mr. Marcos Fernando Marçal dos Santos, Ms. Flávia Maria Bittencourt, Mr. Augusto Marques da Cruz Filho, Mr. Eduardo Augusto Rocha Pocetti, Mr. Pedro de Camargo Neto and Mr. Márcio Hamilton Ferreira.

3 PRESIDING BOARD: President: Marcos Antonio Molina dos Santos; Secretary: Mr. Heraldo Geres.

4 AGENDA: To discuss and resolve on: (i) the acknowledgment of the exercise of the right of withdrawal by the Company’s shareholders as a result of the approval of the merger of shares issued by the Company by Marfrig Global Foods S.A. (“Marfrig”), pursuant to the “Plan of Merger of Shares Issued by BRF S.A. by Marfrig Global Foods S.A.”, entered into on May 15, 2025, as amended on May 26, 2025 (“Plan of Merger” and “Merger of Shares”, respectively), by the Company’s Extraordinary General Meeting held on August 5, 2025 (“Meeting”); (ii) the statement that the Company will not avail itself of the prerogative provided for in article 137, paragraph 3, of Law No. 6,404, of December 15, 1976 (“Brazilian Corporation Law”); (iii) verification of the satisfaction of the Conditions set forth in item 8.1 of the Plan of Merger for the closing of the Merger of Shares; (iv) the declaration of the final Exchange Ratio to be adopted in the Merger of Shares due to the making of any adjustments resulting from the provisions of item 3.1.5 and Exhibit 3.1.5 of the Plan of Merger; (v) the declaration and distribution of interim dividends and interest on equity (“IoC”), as provided for in items 3.1.3 and 3.1.5 of the Plan of Merger; and (vi) the authorization for the Company’s executive board to take all measures and perform all acts necessary for the accomplishment and implementation of the above matters.

5 RESOLUTIONS: After analysis, examination and discussion of the matters on the agenda, the members of the Board of Directors, by unanimous vote and without any restrictions:

6 CLOSURE: There being no other matters to be discussed, the meeting was closed, being the present minutes drawn up by electronic processing, which after having been read and found correct by all those present, were signed.

São Paulo, September 8, 2025.

I certify that the text above is a true copy of the minutes drawn up in the Book of Minutes of the
Ordinary and Extraordinary Meetings of the Company’s Board of Directors.

/s/Heraldo Geres

Heraldo Geres

Secretary

Exhibit 99.58

This business combination involves the securities of a Brazilian company. The business combination is subject to disclosure requirements of Brazil that are different from those of the United States. Financial statements included in the document, if any, have been prepared in accordance with foreign accounting standards that may not be comparable to financial statements of United States companies.

It may be difficult for you to enforce your rights and any claim you may have arising under the U.S. federal securities laws, since the issuer is located in Brazil, and some or all of its officers and directors may be residents of Brazil. You may not be able to sue a Brazilian company or its officers or directors in a Brazilian court for violations of the U.S. securities laws. It may be difficult to compel a Brazilian company and its affiliates to subject themselves to a U.S. court’s judgment.

You should be aware that the issuer may purchase securities otherwise than under the exchange offer, such as in open market or privately negotiated purchases.

BRF S.A.
Publicly-Traded Company
CNPJ/MF No. 01.838.723/0001-27
NIRE 42.300.034.240

NOTICE TO SHAREHOLDERS
Result of the Exercise of the Right of Withdrawal

BRF S.A. (“BRF” or “Company”), hereby, in continuation with the joint material fact disclosed on this date, which informed about the meetings of the Board of Directors of the Company and of Marfrig Global Foods S.A. (“Marfrig”) that deliberated on matters related to the merger of BRF shares by Marfrig (“Merger of Shares”) approved at the Company’s Extraordinary General Meeting held on August 5, 2025 (“Meeting”), provides its shareholders the following information related to the result of the exercise of the Right of Withdrawal (as defined below) and the payment to the Dissenting Shareholders (as defined below) of the amount corresponding to the redemption of their shares.

The Company informs that no Dissenting Shareholder requested that the reimbursement amount be calculated in the manner provided for in article 45 of the Brazilian Corporation Law, which would correspond to R$ 9.43 (nine reais and forty-three cents) per share, as informed in item 6.3.1 of the Plan of Merger.

The total amount of reimbursement to be paid by the Company to the Dissenting Shareholders is R$ 198,535,674.87.

In view of the result determined under the Right of Withdrawal, the Company chose not to avail itself of the prerogative of article 137, paragraph 3, of the Brazilian Corporation Law.

Payments of the reimbursement amounts to Dissenting Shareholders not resident in Brazil will be made net of any Withholding Income Tax, in compliance with the tax laws and regulations to which the Company is subject. Any withholdings will be made pursuant to the Notice to Shareholders released by the Company on August 29, 2025 and in accordance with the information provided by non-resident Dissenting Shareholders to the Company.

The Company will keep its respective shareholders and the market informed about the development of the Merger of Shares and other matters hereunder.

São Paulo, September 8, 2025.

BRF S.A.

Fábio Luis Mendes Mariano
Chief Financial and Investor Relations Officer

Exhibit 99.59

This business combination involves the securities of a Brazilian company. The business combination is subject to disclosure requirements of Brazil that are different from those of the United States. Financial statements included in the document, if any, have been prepared in accordance with foreign accounting standards that may not be comparable to financial statements of United States companies.

It may be difficult for you to enforce your rights and any claim you may have arising under the U.S. federal securities laws, since the issuer is located in Brazil, and some or all of its officers and directors may be residents of Brazil. You may not be able to sue a Brazilian company or its officers or directors in a Brazilian court for violations of the U.S. securities laws. It may be difficult to compel a Brazilian company and its affiliates to subject themselves to a U.S. court’s judgment.

You should be aware that the issuer may purchase securities otherwise than under the exchange offer, such as in open market or privately negotiated purchases.

BRF S.A.
Publicly-Trade Company
CNPJ/MF No. 01.838.723/0001-27
NIRE 42.300.034.240

NOTICE TO SHAREHOLDERS

Distribution of Interim Dividends and Interest on Capital

BRF S.A. (“BRF” or “Company”) hereby, in continuation of the joint material fact disclosed on this date which informed about the meetings of the Board of Directors of the Company and of Marfrig Global Foods S.A. (“Marfrig”) that deliberated on matters related to the merger of BRF shares by Marfrig (“Merger of Shares”) approved at the Extraordinary General Meeting of the Company held on August 5, 2025 (“Meeting”), provides its shareholders with additional information about the approval, on this date, by the Company’s Board of Directors, of the distribution of interim dividends and interest on capital (“IoC”) to its shareholders, as provided in item 3.1.3 of the ” Plan of Merger of BRF S.A. Shares by Marfrig Global Foods S.A”, executed on May 15, 2025, as amended on May 26, 2025 (“Plan of Merger”).

The Board of Directors, in accordance with the provisions set forth in items 3.1.3 and 3.1.5 of the Plan of Merger, approved the distribution of the total gross amount of R$3,321,464,325.13 (three billion, three hundred and twenty-one million, four hundred and sixty-four thousand, three hundred and twenty-five reais and thirteen cents) as dividends and IoC, being R$2,921,464,325.13 (two billion, nine hundred and twenty-one million, four hundred and sixty-four thousand, three hundred and twenty-five reais and thirteen cents) as dividends and R$400,000,000.00 (four hundred million reais) as IoC, which correspond to dividends of R$1.83486883675 per share and gross IoC of R$0.25122591037 per share issued by the Company (already excluding the shares held by BRF shareholders who exercised the right of withdrawal due to the Merger of Shares and who will not be entitled to receive the dividends and IoC, as provided in the Plan of Merger).

Shareholders of the Company registered as such on September 18, 2025 (inclusive) (“Cut-off Date”) will be entitled to receive the dividends and IoC mentioned above, and from September 19, 2025 the shares issued by the Company will be traded ex-dividends/IoC.

The dividends and IoC will be paid in a single installment, in national currency, on September 29, 2025, without any monetary adjustment or interest.

The Company will credit the dividends and IoC due to each shareholder according to the number of shares held on the Cut-off Date, in accordance with the bank domicile provided to Banco Bradesco S.A. (“Bookkeeper”), the institution responsible for the bookkeeping of the shares issued by the Company, as well as observing the procedures established by such institution.

For shareholders whose registration does not include the CPF/CNPJ number or the indication of “Bank/Branch/Current Account,” dividends and IoC will only be credited after the registration update, within the deadlines determined by the Bookkeeper.

Shareholders whose shares are deposited in institutions providing securities custody services will have their dividends and IoC credited according to the procedures adopted by the depositary institutions.

Dividends and IoC to be distributed to non-resident shareholders will be paid net of the amounts the Company has collected as Withholding Income Tax due to any capital gain realized by such shareholders as a result of the Share Incorporation, in compliance with the tax legislation and regulations to which the Company is subject and in accordance with the Plan of Merger. Any withholdings will be made in accordance with the Notice to Shareholders disclosed by the Company on this date and according to the information provided by non-resident shareholders to the Company.

The receipt of dividends will be exempt from Income Tax, in accordance with Article 10 of Law No. 9,249, dated December 26, 1995.

The IoC will be subject to Withholding Income Tax, except for shareholders who are immune or exempt.

São Paulo, September 8, 2025.

BRF S.A.

Fábio Luis Mendes Mariano

Chief Financial and Investor Relations Officer

Exhibit 99.60

This business combination involves the securities of a Brazilian company. The business combination is subject to disclosure requirements of Brazil that are different from those of the United States. Financial statements included in the document, if any, have been prepared in accordance with foreign accounting standards that may not be comparable to financial statements of United States companies.

It may be difficult for you to enforce your rights and any claim you may have arising under the U.S. federal securities laws, since the issuer is located in Brazil, and some or all of its officers and directors may be residents of Brazil. You may not be able to sue a Brazilian company or its officers or directors in a Brazilian court for violations of the U.S. securities laws. It may be difficult to compel a Brazilian company and its affiliates to subject themselves to a U.S. court’s judgment.

You should be aware that the issuer may purchase securities otherwise than under the exchange offer, such as in open market or privately negotiated purchases.

BRF S.A.
Publicly-Traded Company
CNPJ/MF No. 01.838.723/0001-27
NIRE 42.300.034.240

NOTICE TO SHAREHOLDERS
Tax Treatment of Shareholders in the Context of the Merger of Shares

BRF S.A. (“BRF” or “Company”), following the joint material fact disclosed on this date, which informed about the meetings of the Board of Directors of the Company and of Marfrig Global Foods S.A. (“Marfrig”) that resolved on matters related to the merger of shares issued by BRF by Marfrig (“Merger of Shares”) approved at the Company’s Extraordinary Shareholders’ Meeting held on August 5, 2025 (“Meeting”), the consummation of which is subject to the advent of the Closing Date (as defined in the ” Plan of Merger of BRF S.A. Shares by Marfrig Global Foods S.A”, executed on May 15, 2025, as amended on May 26, 2025 (“Plan of Merger”), and since BRF’s shareholders may be subject to the payment of income tax related to any capital gain within the scope of the Merger of Shares, hereby requests its shareholders not resident in Brazil (“INR”) to provide certain information necessary to comply with the Company’s legal duties under the tax laws and regulations.

The calculation basis for the IRRF will be the capital gain of the respective INR, corresponding to the positive difference, if any, between (i) the value per share of the Company attributed in the exchange ratio within the scope of the Merger of Shares; and (ii) the cost of acquiring the shares issued by the Company of each INR. The IRRF will be collected by the Company in accordance with the legal and regulatory rules applicable to each type of INR, observing the rates from 15% to 22.5%, or the rate of 25% in the event of a shareholder who is resident in a Favorable Tax Jurisdiction (i.e. juridisction that (i) does not impose any tax on income; (ii) imposes income tax at a maximum rate lower than 17%; or (iii) imposes restrictions on the disclosure of ownership composition or securities ownership or does not allow for the identification of the beneficial owners of the earnings that are attributed to non-residents).

In order to enable the calculation of any capital gain, the INRs must complete and deliver electronically to the Company, directly or through its custody agents, the information contained in Exhibit I to this notice to shareholders, containing data on non-resident shareholders, including the cost of acquisition of the shares issued by the Company and their tax residence, and provide the corresponding supporting documentation. The information contained in Exhibit I to this notice to shareholders must be completed and made available by the shareholder through the form to be accessed through the link https://brf.softexpert.com/se/v90262/survey/s.php?token=4be12ca3a0194c66438a73c88c7fb53a&se-guestsession-token=6958d87e6822e64f6f68ef1606138dd2058c.

The information included in the form as acquisition cost must be accompanied by reliable and adequate supporting documentation (e.g., broker statements), which must be attached to the form. Such information and documents must be made available in accordance with the instructions contained herein by 6:00 p.m. (BRT) on September 19, 2025. The Company may, at its sole discretion, request additional information and/or documents whenever it deems necessary for full compliance with its legal obligations as a tax liable.

By providing the information mentioned above, shareholders and their Custody Agents authorize the provision of the information submitted, as well as any additional information that may be subsequently requested by the Company, to the tax authorities in inspection proceedings.

The Company and Marfrig, the latter as the incorporator of the shares issued by the Company, will use the information provided by the INRs (directly or through their custody agents) to calculate the capital gain, and the INR will be responsible for the veracity and completeness of such information and documents. The Company and Marfrig (i) will consider the acquisition cost to be equal to zero for INRs that do not forward the value of the acquisition cost of the shares issued by the Company, or that submit the information and/or supporting documentation in an inadequate, insufficient or untimely manner; and (ii) will apply the 25% rate on the capital gains of INRs that, within the same period, fail to inform their country or dependency of residence or tax domicile, all in accordance with the legislation and regulations of the Federal Revenue Service of Brazil.

The Company and/or Marfrig may charge or offset the amount of IRRF eventually collected by the Company on behalf of the INR against any amounts to be paid by the Company and/or Marfrig, as applicable, to the INR, including, without limitation, the amount of any dividends and/or interest on capital and other proceeds that may be distributed, declared and/or paid by any of the companies, under the terms described in the Plan of Merger.

The Company will keep its respective shareholders and the market informed about the development of the Merger of Shares and other matters hereunder.

São Paulo, September 8, 2025.

BRF S.A.

Fábio Luis Mendes Mariano
Chief Financial and Investor Relations Officer

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