XML 190 R164.htm IDEA: XBRL DOCUMENT
v3.24.1

Note 34 - Business combinations (Details) - USD ($) $ in Millions | Nov. 30, 2023 | Sep. 06, 2023 | Jul. 01, 2023 | May 17, 2023
--- | --- | --- | --- | ---
Global Pipe Company |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |
Property, Plant and Equipment |  |  |  | $ 173.0
Working capital |  |  |  | 34.0
Cash and Cash Equivalents |  |  |  | 2.0
Borrowings |  |  |  | (123.0)
Other assets and liabilities, net |  |  |  | (6.0)
Net assets acquired |  |  |  | $ 80.0
Anticorrosion Coating Assets [Member] |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |
Property, Plant and Equipment |  |  | $ 11.0 |
Working capital |  |  | 2.0 |
Net assets acquired |  |  | $ 13.0 |
Republic Tube Pipe Processing Facility [Member] |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |
Property, Plant and Equipment |  | $ 85.0 |  |
Working capital |  | (1.0) |  |
Other assets and liabilities, net |  | 2.0 |  |
Net assets acquired |  | $ 85.5 |  |
Mattrs Pipe Coating Business Unit [Member] |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |
Property, Plant and Equipment | $ 126.0 |  |  |
Intangible assets | 29.0 |  |  |
Working capital | (13.0) |  |  |
Cash and Cash Equivalents | 21.0 |  |  |
Provisions | (7.0) |  |  |
Other assets and liabilities, net | 13.0 |  |  |
Net assets acquired | $ 169.0 |  |  |

X
- Definition The amount recognised as of the acquisition date for borrowings assumed in a business combination. [Refer: Borrowings; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph B64 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
Name: | ifrs-full_BorrowingsRecognisedAsOfAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount recognised as of the acquisition date for cash and cash equivalents acquired in a business combination. [Refer: Cash and cash equivalents; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph B64 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
Name: | ifrs-full_CashAndCashEquivalentsRecognisedAsOfAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount recognised as of the acquisition date for current liabilities assumed in a business combination. [Refer: Current liabilities; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph B64 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
Name: | ifrs-full_CurrentLiabilitiesRecognisedAsOfAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfBusinessCombinationsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph B64 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph IE72 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2023-03-23 + Details
Name: | ifrs-full_IdentifiableAssetsAcquiredLiabilitiesAssumed
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount recognised as of the acquisition date for identifiable intangible assets acquired in a business combination. [Refer: Intangible assets other than goodwill; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph B64 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph IE72 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2023-03-23 + Details
Name: | ifrs-full_IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount recognised as of the acquisition date for plant, property and equipment acquired in a business combination. [Refer: Property, plant and equipment; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph B64 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph IE72 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2023-03-23 + Details
Name: | ifrs-full_PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount recognised as of the acquisition date for other net identifiable assets acquired or liabilities assumed in a business combination. + References No definition available. + Details
Name: | ts_IdentifiableAssetsAcquiredLiabilitiesAssumedOther
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of working capital recognised as of acquisition date. + References No definition available. + Details
Name: | ts_WorkingCapitalRecognisedAsOfAcquisitionDate
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=ts_GlobalPipeCompanyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=ts_AnticorrosionCoatingAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=ts_RepublicTubePipeProcessingFacilityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=ts_MattrsPipeCoatingBusinessUnitMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |