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EARNINGS (LOSS) PER SHARE (EPS) (Tables) | 12 Months Ended
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Dec. 31, 2020
EARNINGS (LOSS) PER SHARE (EPS) |
Schedule of basic and diluted earnings (loss) per share | Basic
|  | 2020
|  | Common |  | Preferred |  | Total
|  | (in thousands, except share and per share data)
Basic numerator |  |  |  |  |  |
Allocated net income available to common and preferred shareholders |  | 795,617 |  | 1,570,146 |  | 2,365,763
Basic denominator |  |  |  |  |  |
Weighted-average outstanding shares, after deducting the average tresuary shares |  | 571,929,945 |  | 1,128,700,478 |  |
Earnings per share (in R$) — Basic |  | 1.39 |  | 1.39 |  |
|  | 2019
|  | Common |  | Preferred |  | Total
|  | (in thousands, except share and per share data)
Basic numerator |  |  |  |  |  |
Allocated net income available to common and preferred shareholders |  | 405,607 |  | 798,129 |  | 1,203,736
Basic denominator |  |  |  |  |  |
Weighted-average outstanding shares, after deducting the average tresuary shares |  | 571,929,945 |  | 1,125,408,180 |  |
Earnings per share (in R$) — Basic |  | 0.71 |  | 0.71 |  |
|  | 2018
|  | Common |  | Preferred |  | Total
|  | (in thousands, except share and per share data)
Basic numerator |  |  |  |  |  |
Allocated net income available to common and preferred shareholders |  | 774,279 |  | 1,529,589 |  | 2,303,868
Basic denominator |  |  |  |  |  |
Weighted-average outstanding shares, after deducting the average tresuary shares |  | 571,929,945 |  | 1,129,851,598 |  |
Earnings per share (in R$) — Basic |  | 1.35 |  | 1.35 |  |
Diluted
|  | 2020 |  | 2019 |  | 2018
Diluted numerator |  |  |  |  |  |
Allocated net income available to Common and Preferred shareholders |  |  |  |  |  |
Net income allocated to preferred shareholders |  | 1,570,146 |  | 798,129 |  | 1,529,589
Add: |  |  |  |  |  |
Adjustment to net income allocated to preferred shareholders in respect to the potential increase in number of preferred shares outstanding, as a result of long-term incentive plans of Gerdau. |  | 5,524 |  | 2,884 |  | 6,515
|  | 1,575,670 |  | 801,013 |  | 1,536,104
Net income allocated to common shareholders |  | 795,617 |  | 405,607 |  | 774,279
Less: |  |  |  |  |  |
Adjustment to net income allocated to preferred shareholders in respect to the potential increase in number of preferred shares outstanding, as a result of long-term incentive plans of Gerdau. |  | (4,782) |  | (2,884) |  | (6,515)
|  | 790,835 |  | 402,723 |  | 767,764
Diluted denominator |  |  |  |  |  |
Weighted - average number of shares outstanding |  |  |  |  |  |
Common Shares |  | 571,929,945 |  | 571,929,945 |  | 571,929,945
Preferred Shares |  |  |  |  |  |
Weighted-average number of preferred shares outstanding |  | 1,128,700,478 |  | 1,125,408,180 |  | 1,129,851,598
Potential increase in number of preferred shares outstanding in respect of long-term incentive plan of Gerdau |  | 10,821,083 |  | 12,157,614 |  | 14,440,860
Total |  | 1,139,521,561 |  | 1,137,565,794 |  | 1,144,292,458
Earnings per share — Diluted (Common and Preferred Shares) |  | 1.38 |  | 0.70 |  | 1.34

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