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EARNINGS (LOSS) PER SHARE (EPS) | 12 Months Ended
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Dec. 31, 2021
EARNINGS (LOSS) PER SHARE (EPS) |
EARNINGS (LOSS) PER SHARE (EPS) | NOTE 25 — EARNINGS (LOSS) PER SHARE (EPS) The following tables reconcile net income to the amounts used to calculate basic and diluted earnings per share. Basic ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2021
​ |  | Common |  | Preferred |  | Total
​ | ​ | (in thousands, except share and per share data)
Basic numerator |  |  |  |  |  |
Allocated net income available to common and preferred shareholders |  | 5,198,011 |  | 10,296,100 |  | 15,494,111
​ | ​ | ​ | ​ | ​ | ​ | ​
Basic denominator |  |  |  |  |  |
Weighted-average outstanding shares, after deducting the average tresuary shares |  | 571,929,945 |  | 1,132,865,567 |  |
​ | ​ | ​ | ​ | ​ | ​ | ​
Earnings per share (in R$) — Basic |  | 9.09 |  | 9.09 |  |
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2020
​ |  | Common |  | Preferred |  | Total
​ | ​ | (in thousands, except share and per share data)
Basic numerator |  |  |  |  |  |
Allocated net income available to common and preferred shareholders |  | 795,617 |  | 1,570,146 |  | 2,365,763
​ | ​ | ​ | ​ | ​ | ​ | ​
Basic denominator |  |  |  |  |  |
Weighted-average outstanding shares, after deducting the average tresuary shares |  | 571,929,945 |  | 1,128,700,478 |  |
​ | ​ | ​ | ​ | ​ | ​ | ​
Earnings per share (in R$) — 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 |  |
​ Diluted ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2021 |  | 2020 | ​ | 2019
Diluted numerator | ​ | ​ | ​ | ​ | ​ | ​
Allocated net income available to Common and Preferred shareholders |  |  |  |  | ​ | ​
Net income allocated to preferred shareholders |  | 10,296,100 |  | 1,570,146 | ​ | 798,129
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. |  | 26,192 |  | 5,524 | ​ | 2,884
​ |  | 10,322,292 |  | 1,575,670 | ​ | 801,013
Net income allocated to common shareholders |  | 5,198,011 |  | 795,617 | ​ | 405,607
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. |  | (26,192) |  | (4,782) | ​ | (2,884)
​ |  | 5,171,819 |  | 790,835 | ​ | 402,723
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 |  | 1,132,865,567 |  | 1,128,700,478 | ​ | 1,125,408,180
Potential increase in number of preferred shares outstanding in respect of long-term incentive plan of Gerdau |  | 8,633,716 |  | 10,821,083 | ​ | 12,157,614
Total |  | 1,141,499,283 |  | 1,139,521,561 | ​ | 1,137,565,794
​ | ​ | ​ | ​ | ​ | ​ | ​
Earnings per share — Diluted (Common and Preferred Shares) |  | 9.04 |  | 1.38 | ​ | 0.70
​

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