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SHAREHOLDERS’ EQUITY (Tables) | 12 Months Ended
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Dec. 31, 2023
Notes and other explanatory information [abstract] |
Schedule of ownership structure |
Schedule of ownership structure |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  | 12/31/2023 |  |  |  |  |  | 12/31/2022
|  | Number of common shares |  | % of total shares |  | % of voting capital |  | Number of common shares |  | % of total shares |  | % of voting capital
Vicunha Aços S.A. (*) |  | 543,617,803 |  | 40.99% |  | 40.99% |  | 679,522,254 |  | 51.24% |  | 51.24%
Rio Iaco Participações S.A. (*) |  | 45,706,242 |  | 3.45% |  | 3.45% |  | 45,706,242 |  | 3.45% |  | 3.45%
CFL Ana Participações S.A. (*) |  | 135,904,451 |  | 10.25% |  | 10.25% |  | 0 |  | 0.00% |  | 0.00%
NYSE (ADRs) |  | 273,702,845 |  | 20.64% |  | 20.64% |  | 254,520,040 |  | 19.19% |  | 19.19%
Other shareholders |  | 327,162,606 |  | 24.67% |  | 24.67% |  | 346,345,411 |  | 26.12% |  | 26.12%
Outstanding shares |  | 1,326,093,947 |  | 100.00% |  | 100.00% |  | 1,326,093,947 |  | 100.00% |  | 100.00%
(*) |  | Controlling group companies.
Schedule of treasury shares |
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 |  |  |  |  |  |  |  |  |  |  |  |
Schedule of earning per share |
Schedule of earning per share |  |  |  |  |
| 12/31/2023 |  | 12/31/2022 |  | 12/31/2021
| Common Shares
(Loss)/profit for the year | (318,206) |  | 1,554,060 |  | 12,258,628
Weighted average number of shares | 1,326,093,947 |  | 1,327,028,614 |  | 1,376,362,149
Basic and diluted (loss)/earnings per share | (0.23996) |  | 1.17108 |  | 8.90654

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