SAO PAULO, Aug 13 (Reuters) - Brazil's JBS SA

, the world's largest meatpacker, reported on Tuesday

a net profit of 1.72 billion reais ($315.2 million) for the

second quarter, according to its earnings statement.

JBS said adjusted earnings before interest, tax,

depreciation and amortization (EBITDA), a measure of operating

income, were 9.88 billion reais for the quarter from April to

June.

The company missed forecasts by LSEG analysts, who had

predicted a net profit of 2.02 billion reais, but returned to a

profit after a net loss the same quarter a year earlier.

($1 = 5.4568 reais)