CORRECTED - Brazil JBS posts $71 mln Q4 net vs loss yr ago

(Corrects removing word proforma throughout)

SAO PAULO, March 6 (Reuters) - Brazil's JBS (JBSS3.SA), the world's largest producer of animal protein, posted a net quarterly profit of 127.9 million reais ($71 million) on Friday, reversing losses of 53.4 million reais in the fourth quarter of 2008.

In a statement to the local market regulator, JBS said its profit for all of 2009 grew nearly 400 percent to 129.4 million reais from a net profit of 25.9 million reais in 2008.

The company's fourth quarter earnings before interest, taxes, depreciation and amortization -- an indication of a company's cash flow known as EBITDA -- rose 49 percent to 397.8 million reais from 265.9 million reais a year earlier. For all of 2009, company EBITDA 11 percent to 1.28 billion reais from a 1.15 billion reais in 2008.

JBS will hold a conference call with investors and analysts on Monday to discuss its earnings.

JBS vaulted to become the world's leading meat producer in September 2009 when it acquired struggling Texas chicken producer Pilgrim's Pride Corp, which was about to come out of bankruptcy protection.

At the same time it announced it was taking over Brazilian rival Bertin, one of Latin America's largest producers and exporters of beef, dairy products and leather.

The above results do not include the earnings or losses of the recent acquisitions of Pilgrim's Pride or Bertin.

($1=1.789 reais)

(Reporting by Reese Ewing, editing by Jackie Frank)