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CONSOLIDATED FINANCIAL STATEMENTS - Subsidiaries (Details) - BRL (R$) R$ in Thousands | 1 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2022 | Mar. 31, 2022 | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Siderurgica Latino-Americana SA ("SILAT") |  |  |  |  |
CONSOLIDATED FINANCIAL STATEMENTS |  |  |  |  |
Percentage of equity interest acquired (as a percent) | 3.65% |  |  |  |
Loss in equity attributable to equity holders of the parent as a result of transactions with non-controlling shareholders | R$ 33,845 |  |  |  |
Gerdau GTL Spain S.L. |  |  |  |  |
CONSOLIDATED FINANCIAL STATEMENTS |  |  |  |  |
Country |  |  | Spain | Spain | Spain
Equity Interests (as a percent) |  |  | 100.00% | 100.00% | 100.00%
Gerdau Internacional Empreendimentos Ltda. - Grupo Gerdau |  |  |  |  |
CONSOLIDATED FINANCIAL STATEMENTS |  |  |  |  |
Country |  |  | Brazil | Brazil | Brazil
Equity Interests (as a percent) |  |  | 100.00% | 100.00% | 100.00%
Gerdau Ameristeel Corporation and subsidiaries |  |  |  |  |
CONSOLIDATED FINANCIAL STATEMENTS |  |  |  |  |
Country |  |  | USA/Canada | USA/Canada | USA/Canada
Equity Interests (as a percent) |  |  | 100.00% | 100.00% | 100.00%
Gerdau Acominas S.A. |  |  |  |  |
CONSOLIDATED FINANCIAL STATEMENTS |  |  |  |  |
Country |  |  | Brazil | Brazil | Brazil
Equity Interests (as a percent) |  |  | 99.86% | 99.86% | 99.86%
Gerdau Acos Longos S.A. and subsidiaries |  |  |  |  |
CONSOLIDATED FINANCIAL STATEMENTS |  |  |  |  |
Country |  |  | Brazil | Brazil | Brazil
Equity Interests (as a percent) |  |  | 99.83% | 99.83% | 99.83%
Gerdau Steel Inc. |  |  |  |  |
CONSOLIDATED FINANCIAL STATEMENTS |  |  |  |  |
Country |  |  | Canada | Canada | Canada
Equity Interests (as a percent) |  |  | 100.00% | 100.00% | 100.00%
Gerdau Holdings Inc. and subsidiary |  |  |  |  |
CONSOLIDATED FINANCIAL STATEMENTS |  |  |  |  |
Country |  |  | USA | USA | USA
Equity Interests (as a percent) |  |  | 100.00% | 100.00% | 100.00%
Paraopeba - Fixed-income investment fund |  |  |  |  |
CONSOLIDATED FINANCIAL STATEMENTS |  |  |  |  |
Country |  |  | Brazil | Brazil | Brazil
Equity Interests (as a percent) |  |  | 75.36% | 47.34% | 70.62%
Gerdau Hungria Holdings Limited Liability Company |  |  |  |  |
CONSOLIDATED FINANCIAL STATEMENTS |  |  |  |  |
Country |  |  | Hungary | Hungary | Hungary
Equity Interests (as a percent) |  |  | 100.00% | 100.00% | 100.00%
GTL Equity Investments Corp. |  |  |  |  |
CONSOLIDATED FINANCIAL STATEMENTS |  |  |  |  |
Country |  |  | British Virgin Islands | British Virgin Islands | British Virgin Islands
Equity Interests (as a percent) |  |  | 100.00% | 100.00% | 100.00%
Empresa Siderurgica del Peru S.A.A. - Siderperu |  |  |  |  |
CONSOLIDATED FINANCIAL STATEMENTS |  |  |  |  |
Country |  |  | Peru | Peru | Peru
Equity Interests (as a percent) |  |  | 90.03% | 90.03% | 90.03%
Gerdau GTL Mexico, S.A. de C.V. |  |  |  |  |
CONSOLIDATED FINANCIAL STATEMENTS |  |  |  |  |
Country |  |  | Mexico | Mexico | Mexico
Equity Interests (as a percent) |  |  | 100.00% | 100.00% | 100.00%
Seiva S.A. Florestas e Industrias |  |  |  |  |
CONSOLIDATED FINANCIAL STATEMENTS |  |  |  |  |
Country |  |  | Brazil | Brazil | Brazil
Equity Interests (as a percent) |  |  | 97.73% | 97.73% | 97.73%
Gerdau Laisa S.A. |  |  |  |  |
CONSOLIDATED FINANCIAL STATEMENTS |  |  |  |  |
Country |  |  | Uruguai | Uruguai | Uruguai
Equity Interests (as a percent) |  |  | 100.00% | 100.00% | 100.00%
Sipar Gerdau Inversiones S.A. |  |  |  |  |
CONSOLIDATED FINANCIAL STATEMENTS |  |  |  |  |
Country |  |  | Argentina | Argentina | Argentina
Equity Interests (as a percent) |  |  | 99.99% | 99.99% | 99.99%
Sipar Aceros S.A. and subsidiary |  |  |  |  |
CONSOLIDATED FINANCIAL STATEMENTS |  |  |  |  |
Country |  |  | Argentina | Argentina | Argentina
Equity Interests (as a percent) |  |  | 99.98% | 99.98% | 99.98%
Sizuca - Siderurgica Zuliana, C. A. |  |  |  |  |
CONSOLIDATED FINANCIAL STATEMENTS |  |  |  |  |
Country |  |  |  |  | Venezuela
Equity Interests (as a percent) |  |  |  |  | 100.00%
Percentage of interests in subsidiary sold |  | 100.00% |  |  |
Gerdau Trade Inc. |  |  |  |  |
CONSOLIDATED FINANCIAL STATEMENTS |  |  |  |  |
Country |  |  | British Virgin Islands | British Virgin Islands | British Virgin Islands
Equity Interests (as a percent) |  |  | 100.00% | 100.00% | 100.00%
Gerdau Next S.A. and subsidiaries |  |  |  |  |
CONSOLIDATED FINANCIAL STATEMENTS |  |  |  |  |
Country |  |  | Brazil | Brazil | Brazil
Equity Interests (as a percent) |  |  | 100.00% | 100.00% | 100.00%
Metalurgica Gerdau S.A. | Paraopeba - Fixed-income investment fund |  |  |  |  |
CONSOLIDATED FINANCIAL STATEMENTS |  |  |  |  |
Percent of participation in investment fund |  |  | 77.92% | 62.14% | 73.54%

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