XML 108 R37.htm IDEA: XBRL DOCUMENT
v3.26.1

Note 25 - Current allowances and provisions | 12 Months Ended
--- | ---
Dec. 31, 2025
Note 25 - Current allowances and provisions |
Note 25 - Current allowances and provisions | 25 Current allowances and provisions (i) Deducted from assets
Year ended December 31, 2025 | Allowance for doubtful accounts - Trade receivables |  |  | Allowance for other doubtful accounts - Other receivables |  |  | Allowance for inventory obsolescence |
At the beginning of the year | (48,125 | ) |  | (3,094 | ) |  | (203,174 | )
Translation differences | (93 | ) |  | (80 | ) |  | (1,775 | )
Decrease due to deconsolidation of subsidiaries (*) | 1 |  |  | - |  |  | 34 |
Additional allowances | (14,180 | ) |  | (631 | ) |  | (53,700 | )
Used and other movements | 2,810 |  |  | 1 |  |  | 28,613 |
At December 31, 2025 | (59,587 | ) |  | (3,804 | ) |  | (230,002 | )
(*) | For the year 2025, related to the deconsolidation of Amaja Tubular Services Limited.
Year ended December 31, 2024 | Allowance for doubtful accounts - Trade receivables |  |  | Allowance for other doubtful accounts - Other receivables |  |  | Allowance for inventory obsolescence |
At the beginning of the year | (49,046 | ) |  | (3,439 | ) |  | (209,110 | )
Translation differences | 194 |  |  | 324 |  |  | 897 |
Changes due to business combinations (**) | (1,151 | ) |  | - |  |  | (3,676 | )
(Additional) / reversal allowances | 1,095 |  |  | (546 | ) |  | (41,240 | )
Used and other movements | 783 |  |  | 567 |  |  | 49,955 |
At December 31, 2024 | (48,125 | ) |  | (3,094 | ) |  | (203,174 | )
(**) | For the year 2024, related to Mattr’s pipe coating business unit acquisition.
(ii) Liabilities
Year ended December 31, 2025 | Sales risks |  |  | Other claims and contingencies (*) |  |  | Total |
At the beginning of the year | 16,371 |  |  | 102,973 |  |  | 119,344 |
Translation differences | 694 |  |  | 11,801 |  |  | 12,495 |
Decrease due to deconsolidation of subsidiaries (**) | - |  |  | (79 | ) |  | (79 | )
Additional provisions | 42,710 |  |  | 14,104 |  |  | 56,814 |
Reclassifications | - |  |  | 2,549 |  |  | 2,549 |
Used | (15,484 | ) |  | (2,487 | ) |  | (17,971 | )
At December 31, 2025 | 44,291 |  |  | 128,861 |  |  | 173,152 |
Year ended December 31, 2024 | Sales risks |  |  | Other claims and contingencies (*) |  |  | Total |
At the beginning of the year | 19,940 |  |  | 16,019 |  |  | 35,959 |
Translation differences | (1,301 | ) |  | (18,978 | ) |  | (20,279 | )
Changes due to business combinations (***) | - |  |  | 722 |  |  | 722 |
Additional provisions | 21,296 |  |  | 106,198 |  |  | 127,494 |
Reclassifications | - |  |  | 9,839 |  |  | 9,839 |
Used | (23,564 | ) |  | (10,827 | ) |  | (34,391 | )
At December 31, 2024 | 16,371 |  |  | 102,973 |  |  | 119,344 |
(*) | Other claims and contingencies mainly include lawsuits and other legal proceedings, including employee, tax and environmental-related claims.
As of December 31, 2025 and 2024, i ncludes $114.9 million and $89.4 million respectively, related the ongoing litigation related to the acquisition of participation in Usiminas. For more information see note 27 (i).
(**) | For the year 2025, related to the deconsolidation of Amaja Tubular Services Limited.
(***) | For the year 2024, related to Mattr’s pipe coating business unit acquisition.

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

X
- Definition The disclosure of current allowances and provisions. + References No definition available. + Details
Name: | ts_DisclosureOfCurrentAllowancesAndProvisionsTextBlock
Namespace Prefix: | ts_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration