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EARNINGS PER SHARE (EPS) (Tables) | 12 Months Ended
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Dec. 31, 2023
EARNINGS PER SHARE (EPS) |
Schedule of basic and diluted earnings per share | Basic ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2023
​ |  | Common |  | Preferred |  | Total
​ | ​ | (in thousands, except share and per share data)
Basic numerator |  |  |  |  |  |
Allocated net income available to common and preferred shareholders |  | 2,576,016 |  | 4,925,549 |  | 7,501,565
Basic denominator |  |  |  |  |  |
Weighted-average outstanding shares, after deducting the average treasury shares (Refer to Note 24 for number of shares) |  | 600,526,442 |  | 1,148,255,014 |  |
​ | ​ | ​ | ​ | ​ | ​ | ​
Earnings per share (in R$) — Basic |  | 4.29 |  | 4.29 |  |
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2022
​ |  | Common |  | Preferred |  | Total
​ | ​ | (in thousands, except share and per share data)
Basic numerator |  |  |  |  |  |
Allocated net income available to common and preferred shareholders |  | 3,922,039 |  | 7,503,473 |  | 11,425,512
Basic denominator |  |  |  |  |  |
Weighted-average outstanding shares, after deducting the average tresuary shares |  | 600,526,442 |  | 1,148,900,801 |  |
​ | ​ | ​ | ​ | ​ | ​ | ​
Earnings per share (in R$) — Basic |  | 6.53 |  | 6.53 |  |
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 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 |  |
​ Diluted ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2023 |  | 2022 |  | 2021
Diluted numerator | ​ | ​ | ​ | ​ | ​ | ​
Allocated net income available to Common and Preferred shareholders | ​ |  | ​ |  |  |
Net income allocated to preferred shareholders | ​ | 4,925,549 | ​ | 7,503,473 |  | 10,296,100
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. | ​ | 16,037 | ​ | 20,898 |  | 26,192
​ | ​ | 4,941,586 | ​ | 7,524,371 |  | 10,322,292
​ | ​ | ​ | ​ | ​ | ​ | ​
Net income allocated to common shareholders | ​ | 2,576,016 | ​ | 3,922,039 |  | 5,198,011
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. | ​ | (16,489) | ​ | (20,898) |  | (26,192)
​ | ​ | 2,559,527 | ​ | 3,901,141 |  | 5,171,819
​ | ​ | ​ | ​ | ​ | ​ | ​
Diluted denominator | ​ | ​ | ​ |  |  |
Outstanding shares | ​ | ​ | ​ |  |  |
Common Shares | ​ | 600,526,442 | ​ | 600,526,442 |  | 571,929,945
Preferred Shares | ​ | ​ | ​ | ​ |  |
Weighted-average number of preferred shares outstanding | ​ | 1,148,255,014 | ​ | 1,148,900,801 |  | 1,132,865,567
Potential increase in number of preferred shares outstanding in respect of long-term incentive plan of Gerdau | ​ | 11,159,835 | ​ | 9,371,523 |  | 8,633,716
Total | ​ | 1,159,414,849 | ​ | 1,158,272,324 |  | 1,141,499,283
​ | ​ | ​ | ​ | ​ | ​ | ​
Earnings per share — Diluted (Common and Preferred Shares) | ​ | 4.26 | ​ | 6.50 |  | 9.04
​

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