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Consolidated Statements of Cash Flows - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
IfrsStatementLineItems [Line Items] |  |  |
Net income for the year | R$ 402,649 | R$ 2,167,698 | R$ 13,595,621
Adjustments to reconcile net income (loss) to net cash provided by operations: |  |  |
Accrued charges on borrowings and financing | 3,481,514 | 2,459,769 | 2,053,547
Charges on loans and financing granted | (182,759) | (152,484) | (61,632)
Depreciation/ depletion / amortization | 3,379,141 | 2,877,656 | 2,218,192
Equity earnings of affiliated companies | (351,131) | (237,917) | (182,504)
Charges on lease liabilities | 82,521 | 69,510 | 62,470
Deferred income tax and social contribution | (403,544) | 420,773 | 759,355
Provision for tax, social security, labor and civil risks | (139,871) | 92,263 | (61,404)
Monetary variations and exchange differences | 882,201 | (105,919) | 1,039,420
Additions(reversals) of PP&E provisions for losses, net of write-offs | 158,140 | (24,914) | 74,260
Provision (Reversal) for consumption and services | (64,813) | 25,273 | 41,450
Investment impairment reversal |  | (387,989) |
Provision for environmental liabilities and decommissioning of assets | 81,148 | (6,899) | 92,406
Financial investments - shares – Fair value through profit or loss (VJR) | (292,346) | 1,293,784 | 11,293
Receivables by indemnity |  | (422,254) | (17,713)
Net gains on the sale of the shares of Usiminas |  |  | (505,844)
Net gains on the sale of the shares of CSN Mineração |  |  | (2,472,497)
Net gain from sale of equity interest | (92,438) |  |
Dividends of USIMINAS | (52,516) | (113,697) | (196,838)
Other provisions | 106,418 | (6,267) | (18,369)
Total Adjustments to reconcile net income (loss) to net cash provide by operation | 6,994,314 | 7,948,386 | 16,431,213
Changes in assets and liabilities |  |  |
Trade receivables - third parties | 225,997 | (1,331,126) | 1,233,727
Trade receivables - related parties | 12,512 | (72,187) | (23,220)
Inventories | 1,303,288 | (734,991) | (6,352,079)
Receivables from related parties/Dividends | 124,452 | 176,447 | 206,475
Recoverable taxes | (1,098,739) | (278,370) | (65,161)
Judicial deposits | 41,782 | (39,277) | (14,688)
Compulsory loan received |  | 370,000 |
Trade payables | 1,159,629 | (479,693) | 1,173,033
Trade payables – forfaiting | (1,499,635) | 1,269,102 | 3,816,106
Payroll and related taxes | 48,200 | 31,894 | 46,653
Taxes in installments | (214,330) | (2,505,758) | 1,221,191
Payables to related parties | (70,659) | 21,115 | (28,909)
Advance from customer | 4,844,361 | (863,370) | (697,137)
Advance from electric energy contracts |  | 642,240 |
Interest paid | (3,428,721) | (2,315,586) | (2,137,782)
Cash flow hedge accounting paid | (962,651) | 64,436 | (12,573)
Other | (187,192) | 139,531 | (3,586)
Increase (Decrease) in assets and liabilities | 298,294 | (5,905,593) | (1,637,950)
Net cash generated by operating activities | 7,292,608 | 2,042,793 | 14,793,263
Investments / AFAC / Acquisitions of Shares | (338,568) | (662,761) | (296,357)
Purchase of property, plant and equipment, intangible assets and investment property | (4,408,119) | (3,352,210) | (2,864,707)
Loans granted to related parties | (101,912) | (119,536) | (123,656)
Loans received from related parties | 8,032 |  |
Financial investment, net of redeemed amount | 136,678 | 21,568 | 1,504,770
Net cash received from sale of CSN Mineração's shares |  |  | 3,164,612
Cash received from acquisition of investment in Elizabeth's |  |  | 54,768
Deposit in guarantee for the acquisition of LafargeHolcim |  |  | (263,750)
Price paid in aquisition of Cimentos Elizabeth's |  |  | (727,752)
Cash received from Acquisition of investments Metalgráfica |  | 569 |
Acquisition of Topázio Energética, Santa Ana and Brasil Central |  | (466,153) |
Cash received from Acquisition of investments in Topázio Energética and Santa Ana |  | 5,095 |
Acquisition of CSN Cimentos Brasil |  | (4,770,354) |
Cash received in the acquisition of CSN Cimentos Brasil |  | 496,445 |
Price paid in acquisition of CEEE-G |  | (928,000) |
Cash received in the acquisition of CEEE-G |  | 661,864 |
Price paid in acquisition of Energética Chapecó |  | (358,634) |
Cash received from Acquisition of investments Chapecó |  | 41,693 |
Price paid in acquisition of concession rights |  | (2,024,118) |
Receipt of sale of corporate interest | 114,763 |  |
Net cash used in (generated by) investment activities | (4,589,126) | (11,454,532) | 447,928
Borrowings and financing raised | 15,638,624 | 20,187,894 | 12,845,544
Cost of borrowing | (201,917) | (334,709) | (162,852)
Payment of borrowings | (9,892,344) | (10,782,858) | (17,639,178)
Amortization of leases | (239,909) | (155,995) | (114,303)
Payment of dividends and interests on shareholder’s equity | (3,980,871) | (3,756,738) | (3,290,544)
Issuance of new CSN Mineração's shares |  |  | 1,347,862
Share repurchase |  | (410,568) | (1,516,388)
Net cash used in (generated by) financing activities | 1,323,583 | 4,747,026 | (8,529,859)
Exchange rate changes on cash and cash equivalents of foreign subsidiaries | 27,797 | 9,589 | (9,438)
Increase (decrease) in cash and cash equivalents | 4,054,862 | (4,655,124) | 6,701,894
Cash and cash equivalents at the beginning of the year | 11,991,356 | 16,646,480 | 9,944,586
Cash and cash equivalents at the end of the year | 16,046,218 | 11,991,356 | 16,646,480
Balances on December 31, 2022 | 21,816,044 | 23,374,389 | 11,251,505
Capital transactions with shareholders | (3,476,969) | (3,640,706) | (2,436,535)
Approval of additional dividends at the AGM held on 04/30/2023 | (2,332,103) |  |
Approval of interim dividends in RCA carried out on 11/13/2023 | (985,000) |  |
Proposed capital increase |  |  | 294,900
Treasury shares acquired |  | (396,818) | (878,666)
Dividends |  | (2,431,514) | (3,252,566)
Interest on equity | (144,694) | (855,788) | (352,848)
Others | (6,923) | 780 |
Net gain of transaction primary and secondary distribution shares of CSN Mineração |  |  | 1,752,645
(Loss)/gain on the percentage change in investments | (8,249) | 42,634 |
Total comprehensive income | 1,345,607 | 2,082,361 | 14,559,419
Net income for the year | 402,649 | 2,167,698 | 13,595,621
Other comprehensive income | 942,958 | (85,337) | 963,798
Cumulative translation adjustments for the year | (142,939) | (855,918) | (8,097)
Actuarial gain/(loss) on defined benefit pension plan, net of taxes | 34,710 | 18,172 | 301,153
Gain/(loss) on cash flow hedge accounting, net of taxes | 1,051,187 | 752,409 | 1,321,758
Treasury shares acquired by subsidiary |  |  | (651,016)
Balances on December 31, 2023 | 19,684,838 | 21,816,044 | 23,374,389
Paid In Capital [Member] |  |  |
Changes in assets and liabilities |  |  |
Balances on December 31, 2022 | 10,240,000 | 10,240,000 | 6,040,000
Capital transactions with shareholders |  |  | 4,200,000
Proposed capital increase |  |  | 4,200,000
Balances on December 31, 2023 | 10,240,000 | 10,240,000 | 10,240,000
Capital reserve [member] |  |  |
Changes in assets and liabilities |  |  |
Balances on December 31, 2022 | 32,720 | 32,720 | 32,720
Capital transactions with shareholders |  |  |
Balances on December 31, 2023 | 32,720 | 32,720 | 32,720
Miscellaneous other reserves [member] |  |  |
Changes in assets and liabilities |  |  |
Balances on December 31, 2022 | 8,988,442 | 10,092,888 | 5,824,350
Capital transactions with shareholders | (2,599,000) | (1,959,295) | (5,078,666)
Approval of additional dividends at the AGM held on 04/30/2023 | (1,614,000) |  |
Approval of interim dividends in RCA carried out on 11/13/2023 | (985,000) |  |
Proposed capital increase |  |  | (4,200,000)
Treasury shares acquired |  | (395,180) | (878,666)
Dividends |  | (1,564,115) |
Total comprehensive income | (318,206) |  |
Net income for the year | (318,206) |  |
Internal changes in shareholders’ equity |  | 854,849 | 9,347,204
Constitution of reserves |  | 854,849 | 9,347,204
Balances on December 31, 2023 | 6,071,236 | 8,988,442 | 10,092,888
Retained earnings [member] |  |  |
Changes in assets and liabilities |  |  |
Balances on December 31, 2022 |  |  |
Capital transactions with shareholders |  | (699,211) | (2,911,424)
Dividends |  |  | (2,654,471)
Interest on equity |  | (700,000) | (256,953)
Others |  | 789 |
Total comprehensive income |  | 1,554,060 | 12,258,628
Net income for the year |  | 1,554,060 | 12,258,628
Internal changes in shareholders’ equity |  | (854,849) | (9,347,204)
Constitution of reserves |  | (854,849) | (9,347,204)
Balances on December 31, 2023 |  |  |
Accumulated other comprehensive income [member] |  |  |
Changes in assets and liabilities |  |  |
Balances on December 31, 2022 | 228,305 | (50,610) | (1,983,619)
Capital transactions with shareholders | (14,544) | 42,634 | 827,414
Others | (6,451) |  |
Net gain of transaction primary and secondary distribution shares of CSN Mineração |  |  | 829,486
(Loss)/gain on the percentage change in investments | (8,093) | 42,634 | (2,072)
Total comprehensive income | 942,958 | 236,281 | 1,105,595
Other comprehensive income | 942,958 | 236,281 | 1,105,595
Cumulative translation adjustments for the year | (142,939) | (534,300) | (8,097)
Actuarial gain/(loss) on defined benefit pension plan, net of taxes | 34,710 | 18,172 | 301,379
Gain/(loss) on cash flow hedge accounting, net of taxes | 1,051,187 | 752,409 | 1,321,690
Treasury shares acquired by subsidiary |  |  | (509,377)
Balances on December 31, 2023 | 1,156,719 | 228,305 | (50,610)
Equity attributable to owners of parent [member] |  |  |
Changes in assets and liabilities |  |  |
Balances on December 31, 2022 | 19,489,467 | 20,314,998 | 9,913,451
Capital transactions with shareholders | (2,613,544) | (2,615,872) | (2,962,676)
Approval of additional dividends at the AGM held on 04/30/2023 | (1,614,000) |  |
Approval of interim dividends in RCA carried out on 11/13/2023 | (985,000) |  |
Treasury shares acquired |  | (395,180) | (878,666)
Dividends |  | (1,564,115) | (2,654,471)
Interest on equity |  | (700,000) | (256,953)
Others | (6,451) | 789 |
Net gain of transaction primary and secondary distribution shares of CSN Mineração |  |  | 829,486
(Loss)/gain on the percentage change in investments | (8,093) | 42,634 | (2,072)
Total comprehensive income | 624,752 | 1,790,341 | 13,364,223
Net income for the year | (318,206) | 1,554,060 | 12,258,628
Other comprehensive income | 942,958 | 236,281 | 1,105,595
Cumulative translation adjustments for the year | (142,939) | (534,300) | (8,097)
Actuarial gain/(loss) on defined benefit pension plan, net of taxes | 34,710 | 18,172 | 301,379
Gain/(loss) on cash flow hedge accounting, net of taxes | 1,051,187 | 752,409 | 1,321,690
Treasury shares acquired by subsidiary |  |  | (509,377)
Balances on December 31, 2023 | 17,500,675 | 19,489,467 | 20,314,998
Non-controlling interests [member] |  |  |
Changes in assets and liabilities |  |  |
Balances on December 31, 2022 | 2,326,577 | 3,059,391 | 1,338,054
Capital transactions with shareholders | (863,425) | (1,024,834) | 526,141
Approval of additional dividends at the AGM held on 04/30/2023 | (718,103) |  |
Proposed capital increase |  |  | 294,900
Treasury shares acquired |  | (1,638) |
Dividends |  | (867,399) | (598,095)
Interest on equity | (144,694) | (155,788) | (95,895)
Others | (472) | (9) |
Net gain of transaction primary and secondary distribution shares of CSN Mineração |  |  | 923,159
(Loss)/gain on the percentage change in investments |  |  | 2,072
Total comprehensive income | 720,855 | 292,020 | 1,195,196
Net income for the year | 720,855 | 613,638 | 1,336,993
Other comprehensive income |  | (321,618) | (141,797)
Cumulative translation adjustments for the year |  | (321,618) |
Actuarial gain/(loss) on defined benefit pension plan, net of taxes |  |  | (226)
Gain/(loss) on cash flow hedge accounting, net of taxes |  |  | 68
Treasury shares acquired by subsidiary |  |  | (141,639)
Balances on December 31, 2023 | R$ 2,184,163 | R$ 2,326,577 | R$ 3,059,391

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