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SHAREHOLDERS’ EQUITY (Tables) | 12 Months Ended
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Dec. 31, 2022
Shareholders Equity |
Schedule of ownership structure |
Schedule of ownership structure |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  | 12/31/2022 |  |  |  |  |  | 12/31/2021
|  | Number of common shares |  | % of total shares |  | % of voting capital |  | Number of common shares |  | % of total shares |  | % of voting capital
Vicunha Aços S.A. (*) |  | 679,522,254 |  | 51.24% |  | 51.24% |  | 679,522,254 |  | 48.97% |  | 50.65%
Rio Iaco Participações S.A. (*) |  | 45,706,242 |  | 3.45% |  | 3.45% |  | 45,706,242 |  | 3.29% |  | 3.41%
NYSE (ADRs) |  | 254,520,040 |  | 19.19% |  | 19.19% |  | 250,564,538 |  | 18.06% |  | 18.67%
Other shareholders |  | 346,345,411 |  | 26.12% |  | 26.12% |  | 365,941,013 |  | 26.38% |  | 27.27%
Outstanding shares |  | 1,326,093,947 |  | 100.00% |  | 100.00% |  | 1,341,734,047 |  | 96.70% |  | 100.00%
Treasury shares |  |  |  |  |  |  |  | 45,790,000 |  | 3.30% |  |
Total shares |  | 1,326,093,947 |  | 100.00% |  |  |  | 1,387,524,047 |  | 100.00% |  |
(*) |  | Controlling group companies.
Schedule of earning per share |
Schedule of treasury shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Program |  | Board’s Authorization |  | Authorized quantity |  | Program period |  | Average buyback price |  | Minimum and maximum buyback price |  | Number bought back |  | Share cancelation |  | Sale of shares |  | Balance in treasury
|  | 04/20/2018 |  | 30,391,000 |  | From 4/20/2018 to 4/30/2018 |  | Not applicable |  | Not applicable |  |  |  |  |  | 22,981,500 |  | 7,409,500
1º |  | 06/21/2021 |  | 24,154,500 |  | From 06/22/2021 to 12/22/2021 |  | R$ 21.82 |  | R$20,06 and R$23,22 |  | 24,082,000 |  |  |  |  |  | 31,491,500
2º |  | 6/12/2021 |  | 30,000,000 |  | From 12/07/2021 to 6/30/2022 |  | R$ 25.00 |  | R$17,20 and R$26,76 |  | 29,938,600 |  |  |  |  |  | 61,430,100
|  | 05/18/2022 |  |  |  |  |  | Not applicable |  | Not applicable |  |  |  | 61,430,100 |  |  |  |
3º |  | 05/18/2022 |  | 58,000,000 |  | From 05/19/2022 to 05/18/2023 |  |  |  |  |  |  |  |  |  |  |  |
At a Board of Directors Meeting held on May 18, 2022, the Company approved (i) the closing of the share repurchase program, (ii) cancellation of 61,430,100 common shares held in treasury with no change in the Company's capital stock, which is now represented by 1,326,093,947 common book-entry shares without nominal value.
| 23.f) | Earnings per share
The earnings per share are shown below:
Schedule of earning per share |  |  |  |  |
| 12/31/2022 |  | 12/31/2021 |  | 12/31/2020
| Common Shares
Profit for the year | 1,554,060 |  | 12,258,628 |  | 3,794,295
Weighted average number of shares | 1,327,028,614 |  | 1,376,362,149 |  | 1,380,114,547
Basic and diluted earnings per share | 1.17108 |  | 8.90654 |  | 2.74926
Schedule of earning per share |
Schedule of earning per share |  |  |  |  |
| 12/31/2022 |  | 12/31/2021 |  | 12/31/2020
| Common Shares
Profit for the year | 1,554,060 |  | 12,258,628 |  | 3,794,295
Weighted average number of shares | 1,327,028,614 |  | 1,376,362,149 |  | 1,380,114,547
Basic and diluted earnings per share | 1.17108 |  | 8.90654 |  | 2.74926

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