XML 185 R116.htm IDEA: XBRL DOCUMENT
v3.25.1

Note 12 - Intangible assets, net - Intangible Assets and Goodwill (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023
Reconciliation of changes in intangible assets and goodwill [abstract] |  |  |
Values at the beginning of the year |  | $ 1,377,110 | $ 1,332,508
Values at the end of the year |  | 1,357,749 | 1,377,110
Information system projects [member] |  |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |  |
Values at the beginning of the year |  | 72,165 |
Values at the end of the year |  | 97,106 | 72,165
Licenses, patents and trademarks [member] |  |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |  |
Values at the beginning of the year | [1] | 153,332 |
Values at the end of the year | [1] | 159,296 | 153,332
Goodwill [member] |  |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |  |
Values at the beginning of the year |  | 1,103,707 |
Values at the end of the year |  | 1,090,019 | 1,103,707
Customer-related intangible assets [member] |  |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |  |
Values at the beginning of the year |  | 47,906 |
Values at the end of the year |  | 11,328 | 47,906
Gross carrying amount [member] |  |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |  |
Values at the beginning of the year |  | 5,488,497 | 5,397,233
Currency translation adjustment |  | (4,139) | 2,274
Changes due to business combinations | [2] | (28,211) |
Increase due to business combinations | [3] |  | 47,475
Additions |  | 58,443 | 48,448
Transfers / Reclassifications |  | 4,654 | 804
Disposals |  | (31,302) | (7,737)
Values at the end of the year |  | 5,487,942 | 5,488,497
Gross carrying amount [member] | Information system projects [member] |  |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |  |
Values at the beginning of the year |  | 648,887 | 614,474
Currency translation adjustment |  | (4,049) | 2,233
Changes due to business combinations | [2] |  |
Increase due to business combinations | [3] |  | 105
Additions |  | 43,445 | 39,375
Transfers / Reclassifications |  | 4,584 | 437
Disposals |  | (31,262) | (7,737)
Values at the end of the year |  | 661,605 | 648,887
Gross carrying amount [member] | Licenses, patents and trademarks [member] |  |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |  |
Values at the beginning of the year | [1] | 560,549 | 550,991
Currency translation adjustment | [1] | (10) | 2
Changes due to business combinations | [1],[2] |  |
Increase due to business combinations | [1],[3] |  | 116
Additions | [1] | 14,998 | 9,073
Transfers / Reclassifications | [1] | 70 | 367
Disposals | [1] |  |
Values at the end of the year | [1] | 575,607 | 560,549
Gross carrying amount [member] | Goodwill [member] |  |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |  |
Values at the beginning of the year |  | 2,488,381 | 2,469,726
Currency translation adjustment |  | (67) | 39
Changes due to business combinations | [2] | (13,621) |
Increase due to business combinations | [3] |  | 18,616
Additions |  |  |
Transfers / Reclassifications |  |  |
Disposals |  |  |
Values at the end of the year |  | 2,474,693 | 2,488,381
Gross carrying amount [member] | Customer-related intangible assets [member] |  |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |  |
Values at the beginning of the year |  | 1,790,680 | 1,762,042
Currency translation adjustment |  | (13) |
Changes due to business combinations | [2] | (14,590) |
Increase due to business combinations | [3] |  | 28,638
Additions |  |  |
Transfers / Reclassifications |  |  |
Disposals |  | (40) |
Values at the end of the year |  | 1,776,037 | 1,790,680
Accumulated depreciation, amortisation and impairment [member] |  |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |  |
Values at the beginning of the year |  | (4,111,387) | (4,064,725)
Currency translation adjustment |  | (3,781) | 2,141
Amortization charge |  | 53,750 | 52,343
Transfers / Reclassifications |  | 108 | (86)
Disposals |  | 31,271 | 7,736
Values at the end of the year |  | (4,130,193) | (4,111,387)
Accumulated depreciation, amortisation and impairment [member] | Information system projects [member] |  |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |  |
Values at the beginning of the year |  | (576,722) | (561,119)
Currency translation adjustment |  | (3,764) | 2,140
Amortization charge |  | 22,664 | 21,285
Transfers / Reclassifications |  | 108 | (86)
Disposals |  | 31,231 | 7,736
Values at the end of the year |  | (564,499) | (576,722)
Accumulated depreciation, amortisation and impairment [member] | Licenses, patents and trademarks [member] |  |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |  |
Values at the beginning of the year | [1] | (407,217) | (398,417)
Currency translation adjustment | [1] | (6) | 1
Amortization charge | [1] | 9,100 | 8,799
Transfers / Reclassifications | [1] |  |
Disposals | [1] |  |
Values at the end of the year | [1] | (416,311) | (407,217)
Accumulated depreciation, amortisation and impairment [member] | Goodwill [member] |  |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |  |
Values at the beginning of the year |  | (1,384,674) | (1,384,674)
Currency translation adjustment |  |  |
Amortization charge |  |  |
Transfers / Reclassifications |  |  |
Disposals |  |  |
Values at the end of the year |  | (1,384,674) | (1,384,674)
Accumulated depreciation, amortisation and impairment [member] | Customer-related intangible assets [member] |  |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |  |
Values at the beginning of the year |  | (1,742,774) | (1,720,515)
Currency translation adjustment |  | (11) |
Amortization charge |  | 21,986 | 22,259
Transfers / Reclassifications |  |  |
Disposals |  | 40 |
Values at the end of the year |  | $ (1,764,709) | $ (1,742,774)
[1] | Includes Proprietary Technology.
[2] | For the year 2024, r elated to Mattr’s pipe coating business unit acquisitions. For more information see note 34.
[3] | For the year 2023, r elated to the GPC, Isoplus anticorrosion coating division, Republic Tube LLC’s OCTG pipe processing facility and Mattr’s pipe coating business unit acquisitions.

X
- Definition The increase in intangible assets and goodwill resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2024-01-01 -Paragraph 118 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e_i&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2024-01-01 -Paragraph 118 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e_i&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2024-01-01 -Paragraph 118 -Subparagraph e -Clause vi -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e_vi&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The decrease in intangible assets and goodwill resulting from disposals. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2024-01-01 -Paragraph 118 -Subparagraph e -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e_ii&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisposalsIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in intangible assets and goodwill resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2024-01-01 -Paragraph 118 -Subparagraph e -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e_vii&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in intangible assets and goodwill resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2024-01-01 -Paragraph 118 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_55&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_IntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | ifrs-full_ReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase decrease in intangible assets resulting from business combinations. + References No definition available. + Details
Name: | ts_BusinessCombinationsIntangibleAssetsIncreaseDecrease
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ts_InformationSystemProjectsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ts_LicensesPatentsAndTrademarksMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_GoodwillMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_CustomerrelatedIntangibleAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAmortisationAndImpairmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |