XML 169 R98.htm IDEA: XBRL DOCUMENT
v3.26.1

Note 2 - Cost of sales - Components of Cost of Sales (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2025 | Dec. 31, 2024 | Dec. 31, 2023
Note 2 - Cost of sales |  |  |  |  |  |
Inventories at the beginning of the year |  | $ 3,709,942 | $ 3,921,097 |  | $ 3,986,929 |
Changes in inventories due to business combinations |  |  | 52,792 | [1] | 107,588 | [2]
Decrease in inventory due to deconsolidation of subsidiaries (**) | [3] | 43 |  |  |  |
Plus: Charges of the year |  |  |  |  |  |
Raw materials, energy, consumables and other |  | 4,425,441 | 4,638,681 |  | 5,277,507 |
Services and fees |  | 367,532 | 408,478 |  | 437,804 |
Labor cost |  | 1,411,608 | 1,454,924 |  | 1,403,546 |
Depreciation of property, plant and equipment |  | 476,215 | 483,535 |  | 424,373 |
Amortization of intangible assets |  | 13,602 | 12,193 |  | 11,582 |
Depreciation of right-of-use assets |  | 37,844 | 34,332 |  | 30,352 |
Maintenance expenses |  | 338,042 | 443,498 |  | 408,410 |
Allowance for obsolescence |  | 53,700 | 41,240 |  | 13,581 |
Taxes |  | 417,380 | 124,500 |  | 272,120 |
Other |  | 211,539 | 230,161 |  | 216,220 |
Cost of sales including discontinued operations |  | 7,752,860 | 7,924,334 |  | 8,603,083 |
Less: Inventories at the end of the year |  | (3,602,058) | (3,709,942) |  | (3,921,097) |
Cost of sales |  | $ 7,860,744 | $ 8,135,489 |  | $ 8,668,915 |
[1] | F or the year 202 4, relat ed to Mattr’s pipe coating business unit acquisition.
[2] | For the year 2023, r elated to the GPC, Isoplus anticorrosion coating division and Mattr’s pipe coating business unit acquisitions.
[3] | For the year 2025, related to the deconsolidation of Amaja Tubular Services Limited.

X
- References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_99&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_103&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_CostOfSales
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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

X
- Definition Amount of allowance for obsolescence attributable to cost of sales. + References No definition available. + Details
Name: | ts_CostOfSalesAllowanceForObsolescence
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of amortization of intangible assets attributable to cost of sales. + References No definition available. + Details
Name: | ts_CostOfSalesAmortizationOfIntangibleAssets
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of depreciation of property, plant and equipment attributable to cost of sales. + References No definition available. + Details
Name: | ts_CostOfSalesDepreciationOfPropertyPlantAndEquipment
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Represents the cost of sales impact of depreciation of right-of-use assets during the period. + References No definition available. + Details
Name: | ts_CostOfSalesDepreciationOfRightOfUseAssets
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of cost of sales including discontinued operations. + References No definition available. + Details
Name: | ts_CostOfSalesIncludingDiscontinuedOperations
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of labor cost attributable to cost of sales. + References No definition available. + Details
Name: | ts_CostOfSalesLaborCost
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of maintenance expenses attributable to cost of sales. + References No definition available. + Details
Name: | ts_CostOfSalesMaintenanceExpenses
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of other expense attributable to cost of sales. + References No definition available. + Details
Name: | ts_CostOfSalesOther
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of raw materials, energy, consumables and other expense attributable to cost of sales. + References No definition available. + Details
Name: | ts_CostOfSalesRawMaterialsEnergyConsumablesAndOther
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of services and fees expense attributable to cost of sales. + References No definition available. + Details
Name: | ts_CostOfSalesServicesAndFees
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of tax expense attributable to cost of sales. + References No definition available. + Details
Name: | ts_CostOfSalesTaxes
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The decrease in inventory esulting from the loss of control of a subsidiary. + References No definition available. + Details
Name: | ts_DecreaseThroughLossOfControlOfSubsidiaryInventory
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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

X
- Definition Represents the amount of increase in inventory during the period due to business combinations. + References No definition available. + Details
Name: | ts_IncreaseInInventoryDueToBusinessCombinations
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of current inventories including discontinued operations. + References No definition available. + Details
Name: | ts_InventoriesIncludingDiscontinuedOperations
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant