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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
Cash flows from operating activities |  |  |  |
Income for the year |  | $ 2,076,773 | $ 3,957,833 | $ 2,548,701
Adjustments for: |  |  |  |
Depreciation and amortization |  | 632,854 | 548,510 | 607,723
Impairment charge |  |  |  | 76,725
Bargain purchase gain |  | (2,211) | (3,162) |
Income tax accruals less payments |  | (222,510) | (143,391) | 257,651
Equity in earnings of non-consolidated companies |  | (8,548) | (95,404) | (208,702)
Interest accruals less payments, net |  | (1,067) | (53,480) | 1,480
Provision for the ongoing litigation related to the acquisition of participation in Usiminas |  | 89,371 |  |
Changes in provisions |  | (25,155) | 21,284 | 16,433
Reclassification of currency translation adjustment reserve | [1] |  | (878) | (71,252)
Changes in working capital | [2] | 286,917 | 182,428 | (2,131,245)
Others, including net foreign exchange differences |  | 39,794 | (18,667) | 69,703
Net cash provided by operating activities |  | 2,866,218 | 4,395,073 | 1,167,217
Cash flows from investing activities |  |  |  |
Capital expenditures |  | (693,956) | (619,445) | (378,446)
Changes in advance to suppliers of property, plant and equipment |  | (10,391) | 1,736 | (18,901)
Acquisition of subsidiaries, net of cash acquired | [3] | 31,446 | (265,657) | (4,082)
Other investments at fair value |  |  | (1,126) |
Additions to associated companies |  |  | (22,661) |
Loan to joint-ventures |  | (5,551) | (3,754) |
Proceeds from disposal of property, plant and equipment and intangible assets |  | 28,963 | 12,881 | 48,458
Dividends received from non-consolidated companies |  | 73,810 | 68,781 | 66,162
Changes in investments in securities |  | (821,478) | (1,857,272) | 123,254
Net cash (used in) provided by investing activities |  | (1,397,157) | (2,686,517) | (163,555)
Cash flows from financing activities |  |  |  |
Dividends paid |  | (757,786) | (636,511) | (531,242)
Dividends paid to non-controlling interest in subsidiaries |  | (5,862) | (18,967) | (10,432)
Changes in non-controlling interests |  | 1,143 | 3,772 | (1,407)
Acquisition of treasury shares |  | (1,439,589) | (213,739) |
Payments of lease liabilities |  | (68,574) | (51,492) | (52,396)
Proceeds from borrowings |  | 1,870,666 | 1,723,677 | 1,511,503
Repayments of borrowings |  | (1,999,427) | (1,931,747) | (1,094,370)
Net cash used in financing activities |  | (2,399,429) | (1,125,007) | (178,344)
(Decrease) increase in cash and cash equivalents |  | (930,368) | 583,549 | 825,318
Movement in cash and cash equivalents |  |  |  |
At the beginning of the year |  | 1,616,597 | 1,091,433 | 318,067
Effect of exchange rate changes |  | (25,431) | (58,385) | (51,952)
(Decrease) increase in cash and cash equivalents |  | (930,368) | 583,549 | 825,318
At December 31, |  | 660,798 | 1,616,597 | 1,091,433
Cash and cash equivalents |  |  |  |
Cash and bank deposits |  | 675,256 | 1,637,821 | 1,091,527
Bank overdrafts |  | (14,458) | (21,224) | (94)
Cash and cash equivalents |  | $ 660,798 | $ 1,616,597 | $ 1,091,433
[1] | For the year 202 2, r elated to NKKTubes’ cease of operations.
[2] | Changes in working capital do not include non-cash movements due to the variations in the exchange rates used by subsidiaries with functional currencies different from the U.S. dollar for an amount of $30.3 million for 202 4, $(16.7) million for 202 3 and $4.2 million for 202 2.
[3] | For the year 202 4, related to the Mattr’s pipe coating business unit acquisition. For more information see note 34.

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- Definition Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 20 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20_b&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition Adjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 35 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount that has been withdrawn from an account in excess of existing cash balances. This is considered a short-term extension of credit by the bank. [Refer: Cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_45&doctype=Standard -URIDate 2024-03-27 + Details
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