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Note 12 - Intangible assets, net (Tables) | 12 Months Ended
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Dec. 31, 2025
Note 12 - Intangible assets, net |
Disclosure of reconciliation of changes in intangible assets and goodwill [text block] |
Year ended December 31, 2025 | Information system projects |  |  | Licenses, patents and trademarks (*) |  |  | Goodwill |  |  | Customer relationships |  |  | Total |
At the beginning of the year |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost | 661,605 |  |  | 575,607 |  |  | 2,474,693 |  |  | 1,776,037 |  |  | 5,487,942 |
Accumulated amortization and impairment | (564,499 | ) |  | (416,311 | ) |  | (1,384,674 | ) |  | (1,764,709 | ) |  | (4,130,193 | )
Intangible assets, net at the beginning of the year | 97,106 |  |  | 159,296 |  |  | 1,090,019 |  |  | 11,328 |  |  | 1,357,749 |
Movements of the year |  |  |  |  |  |  |  |  |  |  |  |  |  |
Currency translation adjustment | 880 |  |  | 7 |  |  | 139 |  |  | - |  |  | 1,026 |
Increase due to business combinations (**) | - |  |  | - |  |  | 1,324 |  |  | - |  |  | 1,324 |
Additions | 37,449 |  |  | 11,313 |  |  | - |  |  | - |  |  | 48,762 |
Transfers / Reclassifications | (906 | ) |  | - |  |  | - |  |  | - |  |  | (906 | )
Disposals | (15 | ) |  | - |  |  | - |  |  | - |  |  | (15 | )
Amortization charge | (30,036 | ) |  | (9,460 | ) |  | - |  |  | (11,328 | ) |  | (50,824 | )
Movements of the year | 7,372 |  |  | 1,860 |  |  | 1,463 |  |  | (11,328 | ) |  | (633 | )
At the end of the year |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost | 692,274 |  |  | 586,938 |  |  | 2,476,156 |  |  | 1,776,057 |  |  | 5,531,425 |
Accumulated amortization and impairment | (587,796 | ) |  | (425,782 | ) |  | (1,384,674 | ) |  | (1,776,057 | ) |  | (4,174,309 | )
Intangible assets, net at the end of the year | 104,478 |  |  | 161,156 |  |  | 1,091,482 |  |  | - |  |  | 1,357,116 |
(*) | Includes Proprietary Technology.
(**) | For the year 2025, related to the acquisition of a scrap processing business in Beaver Falls, Pennsylvania. For more information see note 34.
Year ended December 31, 2024 | Information system projects |  |  | Licenses, patents and trademarks (*) |  |  | Goodwill |  |  | Customer relationships |  |  | Total |
At the beginning of the year |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost | 648,887 |  |  | 560,549 |  |  | 2,488,381 |  |  | 1,790,680 |  |  | 5,488,497 |
Accumulated amortization and impairment | (576,722 | ) |  | (407,217 | ) |  | (1,384,674 | ) |  | (1,742,774 | ) |  | (4,111,387 | )
Intangible assets, net at the beginning of the year | 72,165 |  |  | 153,332 |  |  | 1,103,707 |  |  | 47,906 |  |  | 1,377,110 |
Movements of the year |  |  |  |  |  |  |  |  |  |  |  |  |  |
Currency translation adjustment | (285 | ) |  | (4 | ) |  | (67 | ) |  | (2 | ) |  | (358 | )
Changes due to business combinations (**) | - |  |  | - |  |  | (13,621 | ) |  | (14,590 | ) |  | (28,211 | )
Additions | 43,445 |  |  | 14,998 |  |  | - |  |  | - |  |  | 58,443 |
Transfers / Reclassifications | 4,476 |  |  | 70 |  |  | - |  |  | - |  |  | 4,546 |
Disposals | (31 | ) |  | - |  |  | - |  |  | - |  |  | (31 | )
Amortization charge | (22,664 | ) |  | (9,100 | ) |  | - |  |  | (21,986 | ) |  | (53,750 | )
Movements of the year | 24,941 |  |  | 5,964 |  |  | (13,688 | ) |  | (36,578 | ) |  | (19,361 | )
At the end of the year |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost | 661,605 |  |  | 575,607 |  |  | 2,474,693 |  |  | 1,776,037 |  |  | 5,487,942 |
Accumulated amortization and impairment | (564,499 | ) |  | (416,311 | ) |  | (1,384,674 | ) |  | (1,764,709 | ) |  | (4,130,193 | )
Intangible assets, net at the end of the year | 97,106 |  |  | 159,296 |  |  | 1,090,019 |  |  | 11,328 |  |  | 1,357,749 |
(*) | Includes Proprietary Technology.
(**) | For the year 2024, related to Mattr’s pipe coating business unit acquisition.
Disclosure of information for cash-generating units [text block] |
(all amounts in millions of U.S. dollars) |  |  |  |  |  |  |  |
| Tubes Segment |  |  |  |
CGU | Hydril Acquisition |  |  | Other |  |  | Total |
Tamsa | 346 |  |  | 19 |  |  | 365 |
Siderca | 265 |  |  | 93 |  |  | 358 |
Hydril | 309 |  |  | - |  |  | 309 |
Other | - |  |  | 59 |  |  | 59 |
Total | 920 |  |  | 171 |  |  | 1,091 |

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