XML 183 R114.htm IDEA: XBRL DOCUMENT
v3.25.1

Note 11 - Property, plant and equipment, net - Components of Property, Plant and Equipment, Net (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning of the year |  | $ 6,078,179 | $ 5,556,263
End of the year |  | 6,121,471 | 6,078,179
Land and civil buildings [member] |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning of the year |  | 725,063 |
End of the year |  | 757,410 | 725,063
Industrial buildings, plant and production equipment [member] |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning of the year |  | 4,842,229 |
End of the year |  | 4,873,502 | 4,842,229
Vehicles, furniture and fixtures [member] |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning of the year |  | 65,604 |
End of the year |  | 73,562 | 65,604
Work in progress [member] |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning of the year |  | 396,103 |
End of the year |  | 372,990 | 396,103
Spare parts and equipment [member] |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning of the year |  | 49,180 |
End of the year |  | 44,007 | 49,180
Gross carrying amount [member] |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning of the year |  | 15,313,080 | 14,383,647
Currency translation adjustment |  | (107,740) | 58,481
Changes due to business combinations | [1] | (10,461) |
Increase due to business combinations | [2] |  | 393,981
Additions |  | 635,513 | 570,997
Transfers / Reclassifications |  | (5,386) | (1,270)
Disposals / Consumptions |  | (107,290) | (92,756)
End of the year |  | 15,717,716 | 15,313,080
Gross carrying amount [member] | Land and civil buildings [member] |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning of the year |  | 889,957 | 815,763
Currency translation adjustment |  | (5,336) | 1,863
Changes due to business combinations | [1] | 12,949 |
Increase due to business combinations | [2] |  | 64,413
Additions |  | 2,176 | 330
Transfers / Reclassifications |  | 47,989 | 12,031
Disposals / Consumptions |  | (12,031) | (4,443)
End of the year |  | 935,704 | 889,957
Gross carrying amount [member] | Industrial buildings, plant and production equipment [member] |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning of the year |  | 13,538,273 | 12,857,494
Currency translation adjustment |  | (94,711) | 53,282
Changes due to business combinations | [1] | (24,063) |
Increase due to business combinations | [2] |  | 256,899
Additions |  | 1,028 | 3,661
Transfers / Reclassifications |  | 548,790 | 435,550
Disposals / Consumptions |  | (65,775) | (68,613)
End of the year |  | 13,903,542 | 13,538,273
Gross carrying amount [member] | Vehicles, furniture and fixtures [member] |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning of the year |  | 416,913 | 402,485
Currency translation adjustment |  | (2,952) | 1,675
Changes due to business combinations | [1] |  |
Increase due to business combinations | [2] |  | 831
Additions |  | 433 | 820
Transfers / Reclassifications |  | 31,275 | 22,530
Disposals / Consumptions |  | (21,627) | (11,428)
End of the year |  | 424,042 | 416,913
Gross carrying amount [member] | Work in progress [member] |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning of the year |  | 396,103 | 252,379
Currency translation adjustment |  | (4,391) | 1,462
Changes due to business combinations | [1] | 653 |
Increase due to business combinations | [2] |  | 71,838
Additions |  | 616,218 | 546,515
Transfers / Reclassifications |  | (633,440) | (471,381)
Disposals / Consumptions |  | (2,153) | (4,710)
End of the year |  | 372,990 | 396,103
Gross carrying amount [member] | Spare parts and equipment [member] |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning of the year |  | 71,834 | 55,526
Currency translation adjustment |  | (350) | 199
Changes due to business combinations | [1] |  |
Increase due to business combinations | [2] |  |
Additions |  | 15,658 | 19,671
Transfers / Reclassifications |  |  |
Disposals / Consumptions |  | (5,704) | (3,562)
End of the year |  | 81,438 | 71,834
Accumulated depreciation, amortisation and impairment [member] |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning of the year |  | (9,234,901) | (8,827,384)
Currency translation adjustment |  | (71,492) | 40,153
Transfers / Reclassifications |  | (840) | (380)
Disposals / Consumptions |  | 75,527 | 78,146
Depreciation charge |  | 509,203 | 445,890
End of the year |  | (9,596,245) | (9,234,901)
Accumulated depreciation, amortisation and impairment [member] | Land and civil buildings [member] |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning of the year |  | (164,894) | (152,272)
Currency translation adjustment |  | (699) | 390
Transfers / Reclassifications |  | (333) | (16)
Disposals / Consumptions |  | 1,834 | 8
Depreciation charge |  | 16,266 | 12,256
End of the year |  | (178,294) | (164,894)
Accumulated depreciation, amortisation and impairment [member] | Industrial buildings, plant and production equipment [member] |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning of the year |  | (8,696,044) | (8,313,971)
Currency translation adjustment |  | (67,918) | 38,074
Transfers / Reclassifications |  | (2,101) | (391)
Disposals / Consumptions |  | 53,249 | 67,471
Depreciation charge |  | 457,264 | 411,861
End of the year |  | (9,030,040) | (8,696,044)
Accumulated depreciation, amortisation and impairment [member] | Vehicles, furniture and fixtures [member] |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning of the year |  | (351,309) | (340,526)
Currency translation adjustment |  | (2,686) | 1,584
Transfers / Reclassifications |  | 1,594 | 27
Disposals / Consumptions |  | 20,444 | 10,667
Depreciation charge |  | 20,707 | 19,839
End of the year |  | (350,480) | (351,309)
Accumulated depreciation, amortisation and impairment [member] | Work in progress [member] |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning of the year |  |  |
Currency translation adjustment |  |  |
Transfers / Reclassifications |  |  |
Disposals / Consumptions |  |  |
Depreciation charge |  |  |
End of the year |  |  |
Accumulated depreciation, amortisation and impairment [member] | Spare parts and equipment [member] |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning of the year |  | (22,654) | (20,615)
Currency translation adjustment |  | (189) | 105
Transfers / Reclassifications |  |  |
Disposals / Consumptions |  |  |
Depreciation charge |  | 14,966 | 1,934
End of the year |  | $ (37,431) | $ (22,654)
[1] | For the year 2024, r elated to Mattr’s pipe coating business unit acquisition. For more information see note 34.
[2] | 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 property, plant and equipment resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -Subparagraph e -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e_iii&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e_i&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -Subparagraph e -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e_vii&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 75 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_75_a&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DepreciationPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The decrease in property, plant and equipment resulting from disposals and retirements. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisposalsAndRetirementsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements 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: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -Subparagraph e -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in property, plant and equipment resulting from transfers. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_a&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_PropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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

X
- Definition The increase decrease in property, plant and equipment resulting from business combinations. + References No definition available. + Details
Name: | ts_BusinessCombinationsPropertyPlantAndEquipmentIncreaseDecrease
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ts_LandAndCivilBuildingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ts_IndustrialBuildingsPlantAndProductionEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ts_VehiclesFurnitureAndFixturesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ConstructionInProgressMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ts_SparePartsAndEquipmentMember
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: |