XML 88 R17.htm IDEA: XBRL DOCUMENT
v3.26.1

Note 5 - Impairment charge | 12 Months Ended
--- | ---
Dec. 31, 2025
Note 5 - Impairment charge |
Note 5 - Impairment charge | 5 Impairment charge Tenaris conducts regular assessments of the carrying values of its assets. The recoverable value is based on the value in use. The main key assumptions used in estimating the value in use are discount rate, growth rate and competitive, economic and regulatory factors applied to determine cash flow projections, such as oil and gas prices, average number of active oil and gas drilling rigs (rig count) and raw material costs. In December 2025, even though the Company did not identify any impairment indicators, it conducted impairment tests for the CGUs that carry significant goodwill balances, and no impairment charges were recorded. The main discount rates used were in a range between 13.5% and 19.4% and a nominal growth rate (which includes mainly the inflation impact on prices and costs) of 2% was considered. For the CGUs carrying goodwill, a reasonably possible change in key assumptions would not cause the carrying amount to exceed its recoverable amount. I n December 2024, even though the Company did not identify any impairment indicators, it conducted impairment tests f or the CGUs with goodwill in their carrying amounts, and no impairment charges were recorded. The main discount rates used were in a range between 13.4% and 18.2% and a nominal growth rate (which includes mainly the inflation impact on prices and costs) of 2% was considered. F or the CGUs carrying goodwill, a reasonably possible change in key assumptions would not cause the carrying amount to exceed its recoverable amount. In December 2023, c onsidering that the recoverable amount of the CGU s obtained in prior year s' tests and that the assets and liabilities making up those units ha d not changed significantly, nor the key assumptions, the Company concluded that impairment tests for previous years wer e still valid. In addition, the C ompany ha d considered the impact of updating the main discount rates, applying rates in a range between 12.5% and 21.4% for the CGUs under analysis. In 2023, a nominal growth rate (which include d mainly the inflation impact on prices and costs) of 2% was considered. Based on the facts mentioned above, the Company did not recognize any impairment charge s for the year 2023.

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

X
- Definition The entire disclosure for the impairment of assets. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2025-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2025-en-r&doctype=Standard&dita_xref=IAS36_g126-137_TI -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfImpairmentOfAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration