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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