XML 153 R82.htm IDEA: XBRL DOCUMENT
v3.26.1

Note 31 - Related party transactions (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
Note 31 - Related party transactions |
Disclosure of transactions between related parties [text block] |
|  | Year ended December 31, |
(i) | Transactions | 2025 |  |  | 2024 |  |  | 2023 |
| (a) Sales of goods, services and other transactions |  |  |  |  |  |  |  |
| Sales of goods to associated companies | 16,373 |  |  | 37,551 |  |  | 56,152 |
| Sales of goods to other related parties | 117,918 |  |  | 83,250 |  |  | 121,679 |
| Sales of services and others to associated companies | 5,208 |  |  | 3,456 |  |  | 1,564 |
| Sales of services and others to joint ventures | 144 |  |  | 139 |  |  | 135 |
| Sales of services and others to other related parties | 127,875 |  |  | 127,940 |  |  | 109,553 |
|  | 267,518 |  |  | 252,336 |  |  | 289,083 |
| (b) Purchases of goods, services and other transactions |  |  |  |  |  |  |  |
| Purchases of goods to associated companies | 183,968 |  |  | 154,772 |  |  | 324,556 |
| Purchases of goods to joint ventures | 67,382 |  |  | 23,466 |  |  | 72,741 |
| Purchases of goods to other related parties | 30,037 |  |  | 70,425 |  |  | 61,366 |
| Purchases of services and others to associated companies | 16,676 |  |  | 17,544 |  |  | 13,349 |
| Purchases of services and others to other related parties | 50,081 |  |  | 55,576 |  |  | 76,751 |
|  | 348,144 |  |  | 321,783 |  |  | 548,763 |
| (c) Financial Results |  |  |  |  |  |  |  |
| Income from joint ventures | 5,924 |  |  | 6,218 |  |  | 5,645 |
|  | 5,924 |  |  | 6,218 |  |  | 5,645 |
| (d) Dividends |  |  |  |  |  |  |  |
| Dividends received from associated companies | 62,022 |  |  | 71,211 |  |  | 69,216 |
| Dividends distributed to Techint Holdings S.àr.l. | 606,564 |  |  | 478,115 |  |  | 385,347 |
|  | Year ended December 31, |
(ii) | Period-end balances | 2025 |  |  | 2024 |
| (a) Arising from sales / purchases of goods / services and other transactions |  |  |  |  |
| Receivables from associated companies | 4,641 |  |  | 3,133 |
| Receivables from joint ventures | 69,447 |  |  | 68,759 |
| Receivables from other related parties | 45,476 |  |  | 47,713 |
| Payables to associated companies | (22,214 | ) |  | (23,531 | )
| Payables to joint ventures | (6,892 | ) |  | (52 | )
| Payables to other related parties | (8,196 | ) |  | (12,165 | )
|  | 82,262 |  |  | 83,857 |
| (b) Financial debt |  |  |  |  |
| Finance lease liabilities from associated companies | (857 | ) |  | (1,026 | )
| Finance lease liabilities from other related parties | (1,589 | ) |  | (260 | )
|  | (2,446 | ) |  | (1,286 | )

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

X
- Definition The disclosure of transactions between the entity and its related parties. [Refer: Total for all related parties [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 24 -IssueDate 2025-01-01 -Paragraph 18 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2025-en-r&anchor=para_18&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 230 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_230&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 230 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_230&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration