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EARNINGS PER SHARE (EPS) - Diluted (Details) - BRL (R$) R$ / shares in Units, R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Allocated net income available to Common and Preferred shareholders |  |  |
Net income | R$ 11,425,512 | R$ 15,494,111 | R$ 2,365,763
Outstanding shares |  |  |
Earnings per share - Diluted (Common and Preferred Shares) | R$ 6.50 | R$ 9.04 | R$ 1.38
Common shares |  |  |
Allocated net income available to Common and Preferred shareholders |  |  |
Net income | R$ 3,922,039 | R$ 5,198,011 | R$ 795,617
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. | (20,898) | (26,192) | (4,782)
Net income available to owners of parent including effects of dilutive shares | R$ 3,901,141 | R$ 5,171,819 | R$ 790,835
Outstanding shares |  |  |
Weighted-average number of shares outstanding | 600,526,442 | 571,929,945 | 571,929,945
Earnings per share - Diluted (Common and Preferred Shares) | R$ 6.50 | R$ 9.04 | R$ 1.38
Preferred shares |  |  |
Allocated net income available to Common and Preferred shareholders |  |  |
Net income | R$ 7,503,473 | R$ 10,296,100 | R$ 1,570,146
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. | 20,898 | 26,192 | 5,524
Net income available to owners of parent including effects of dilutive shares | R$ 7,524,371 | R$ 10,322,292 | R$ 1,575,670
Outstanding shares |  |  |
Weighted-average number of shares outstanding | 1,148,900,801 | 1,132,865,567 | 1,128,700,478
Potential increase in number of preferred shares outstanding in respect of long-term incentive plan of Gerdau | 9,371,523 | 8,633,716 | 10,821,083
Total | 1,158,272,324 | 1,141,499,283 | 1,139,521,561
Earnings per share - Diluted (Common and Preferred Shares) | R$ 6.50 | R$ 9.04 | R$ 1.38

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