XML 136 R67.htm IDEA: XBRL DOCUMENT v3.25.1

Note 14 - Investments in non-consolidated companies (Tables)

12 Months Ended

Dec. 31, 2024

Disclosure of unconsolidated structured entities [line items]

Disclosure of unconsolidated structured entities [text block]

	Year ended December 31,
	2024			2023
At the beginning of the year	1,608,804			1,540,646
Translation differences	(47,840	)		110,801
Equity in earnings of non-consolidated companies	8,548			79,411
Dividends and distributions declared	(71,212	)		(69,216	)
Acquisition of non-consolidated companies	-			22,661
Decrease due to step-acquisition	-			(23,453	)
Increase / (decrease) in equity reserves and others	45,357			(52,046	)
At the end of the year	1,543,657			1,608,804

Disclosure of detailed information about principal non-consolidated companies [text block]

		% ownership at December 31,				Book value at December 31,
Company	Country of incorporation	2024		2023		2024			2023
a) Ternium (*)	Luxembourg	11.46%		11.46%		1,377,911			1,430,616
b) Usiminas (**)	Brazil	3.96%		3.96%		102,812			123,654
c) Techgen	Mexico	22.00%		22.00%		59,782			53,556
Others						3,152			978
						1,543,657			1,608,804

(*) Including treasury shares.

(**) At December 31, 2024 and 2023, the voting rights were 6.76%.

Ternium S.A. [member]

Disclosure of unconsolidated structured entities [line items]

Disclosure of detailed information about selected financial information [text block]

	Ternium
	2024			2023
Non-current assets	12,050,457			12,148,560
Current assets	11,078,090			12,030,544
Total assets	23,128,547			24,179,104
Non-current liabilities	3,157,819			3,566,643
Current liabilities	3,839,159			3,800,602
Total liabilities	6,996,978			7,367,245
Total equity	16,131,569			16,811,859
Non-controlling interests	4,163,383			4,393,264
Revenues	17,649,060			17,610,092
Gross profit	2,888,836			3,559,355
Net (loss) / income for the year attributable to shareholders' equity	(53,672	)		676,043
Other comprehensive income	211,817			465,885
Total comprehensive income	158,145			1,141,928

Usiminas [member]

Disclosure of unconsolidated structured entities [line items]

Disclosure of detailed information about selected financial information [text block]

	Usiminas
	2024			2023
Non-current assets	3,623,996			4,591,763
Current assets	3,234,742			3,589,129
Total assets	6,858,738			8,180,892
Non-current liabilities	1,357,347			1,672,676
Current liabilities	772,412			1,139,031
Total liabilities	2,129,758			2,811,706
Total equity	4,728,980			5,369,186
Non-controlling interests	452,481			556,418
Revenues	4,800,787			5,531,985
Gross profit	308,043			357,845
Net (loss) / income for the year attributable to shareholders' equity	(27,084	)		278,402
Other comprehensive income	31,564			(72,062	)
Total comprehensive income	4,480			206,340

X

- Definition

The disclosure of unconsolidated structured entities. [Refer: Total for all unconsolidated structured entities [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2024-01-01
-Paragraph B4
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B4_e&doctype=Appendix&subtype=B
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_DisclosureOfUnconsolidatedStructuredEntitiesExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-2022:textBlockItemType
Balance Type:	na
Period Type:	duration

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_DisclosureOfUnconsolidatedStructuredEntitiesLineItems
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of detailed information about principal non-consolidated companies.

+ References

No definition available.

+ Details

Name:	ts_DisclosureOfDetailedInformationAboutPrincipalNonconsolidatedCompaniesTextBlock
Namespace Prefix:	ts_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of detailed information about selected financial information.

+ References

No definition available.

+ Details

Name:	ts_DisclosureOfDetailedInformationAboutSelectedFinancialInformationTextBlock
Namespace Prefix:	ts_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	ifrs-full_SignificantInvestmentsInAssociatesAxis=ts_TerniumSAMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_SignificantInvestmentsInAssociatesAxis=ts_UsiminasMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: