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EARNINGS PER SHARE (EPS) - Diluted (Details) - BRL (R$) R$ / shares in Units, R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Allocated net income available to Common and Preferred shareholders |  |  |
Net income | R$ 7,501,565 | R$ 11,425,512 | R$ 15,494,111
Common shares |  |  |
Allocated net income available to Common and Preferred shareholders |  |  |
Net income | 2,576,016 | 3,922,039 | 5,198,011
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)
Net income available to owners of parent including effects of dilutive shares | R$ 2,559,527 | R$ 3,901,141 | R$ 5,171,819
Outstanding shares |  |  |
Weighted-average number of shares outstanding | 600,526,442 | 600,526,442 | 571,929,945
Diluted earnings per share - (R$) | R$ 4.26 | R$ 6.50 | R$ 9.04
Preferred shares |  |  |
Allocated net income available to Common and Preferred shareholders |  |  |
Net income | R$ 4,925,549 | R$ 7,503,473 | R$ 10,296,100
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
Net income available to owners of parent including effects of dilutive shares | R$ 4,941,586 | R$ 7,524,371 | R$ 10,322,292
Outstanding shares |  |  |
Weighted-average number of 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
Diluted earnings per share - (R$) | R$ 4.26 | R$ 6.50 | R$ 9.04

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