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CONSOLIDATED FINANCIAL STATEMENTS - Acquisition of subsidiary (Details) - BRL (R$) R$ in Thousands | 12 Months Ended |  |  |  |  |
--- | --- | --- | --- | --- | --- | ---
Dec. 31, 2020 | Dec. 31, 2022 | Jun. 30, 2022 | Dec. 31, 2021 | Nov. 30, 2020 | Dec. 31, 2019
Acquisition of subsidiary |  |  |  |  |  |
Cash and cash equivalents | R$ 4,617,204 | R$ 2,475,863 |  | R$ 4,160,654 |  | R$ 2,641,652
Trade accounts receivable - net |  | 4,999,004 |  | 5,414,075 |  |
Other current assets |  | 789,901 |  | 679,193 |  |
Property, plant and equipment | 17,252,915 | 20,422,734 |  | 18,741,786 |  |
Current liabilities |  | (13,462,581) |  | (14,036,814) |  |
Non-current liabilities |  | (14,037,878) |  | (16,962,150) |  |
Non-controlling interest |  | R$ (181,999) |  | R$ (211,367) |  |
SILAT |  |  |  |  |  |
Acquisition of subsidiary |  |  |  |  |  |
Percentage of equity interest acquired (as a percent) |  |  | 3.65% |  |  |
Cash and cash equivalents |  |  |  |  | R$ 33,419 |
Cash and cash equivalents, Fair value of the acquisition |  |  |  |  | 33,419 |
Trade accounts receivable - net |  |  |  |  | 13,190 |
Trade accounts receivable - net, Fair value of the acquisition |  |  |  |  | 13,190 |
Inventories |  |  |  |  | 24,160 |
Inventories, Fair value of the acquisition |  |  |  |  | 24,160 |
Other current assets |  |  |  |  | 11,091 |
Other current assets, Fair value of the acquisition |  |  |  |  | 11,091 |
Property, plant and equipment |  |  |  |  | 233,541 |
Property, plant and equipment, Acquisition Adjustments |  |  |  |  | 253,216 |
Property, plant and equipment, Fair value of the acquisition |  |  |  |  | 486,757 |
Other non-current assets |  |  |  |  | 34,410 |
Other non-current assets, Fair value of the acquisition |  |  |  |  | 34,410 |
Current liabilities |  |  |  |  | (26,638) |
Current liabilities, Fair value of the acquisition |  |  |  |  | (26,638) |
Non-current liabilities |  |  |  |  | (359) |
Non-current liabilities, Acquisition Adjustments |  |  |  |  | (86,093) |
Non-current liabilities, Fair value of the acquisition |  |  |  |  | (86,452) |
Non-controlling interest |  |  |  |  | (5,395) |
Non-controlling Interest, Acquisition Adjustments |  |  |  |  | (6,100) |
Non-controlling interest, Fair value of the acquisition |  |  |  |  | (11,495) |
Assets (Liabilities), Acquisition Adjustments |  |  |  |  | 161,023 |
Assets (Liabilities), Fair value upon acquisition |  |  |  |  | 478,442 |
Bargain Purchase, Acquisition Adjustments |  |  |  |  | (2,481) |
Bargain Purchase, Fair Value of the Acquisition |  |  |  |  | (2,481) |
Net assets |  |  |  |  | 317,419 |
Net assets, Acquisition Adjustments |  |  |  |  | 158,542 |
Net assets, Fair value of the acquisition |  |  |  |  | R$ 475,961 |
Gain recognized in other operating income in a bargain purchase transaction | R$ 2,481 |  |  |  |  |
Gerdau Acos Longos S.A. | SILAT |  |  |  |  |  |
Acquisition of subsidiary |  |  |  |  |  |
Percentage of equity interest acquired (as a percent) |  |  |  |  | 96.35% |
Net assets, Fair value of the acquisition |  |  |  |  | R$ 475,961 |

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