XML 231 R160.htm IDEA: XBRL DOCUMENT
v3.26.1

Note 27 - Contingencies, commitments and restrictions on the distribution of profits (Details Textual) R$ / shares in Units, R$ in Millions, $ in Millions |  |  |  |  | 12 Months Ended | 36 Months Ended |  |  |  |  |  |  |
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Sep. 05, 2025 | Jun. 06, 2025 | Nov. 14, 2022 | Oct. 09, 2018 USD ($) | Dec. 31, 2025 BRL (R$) | Dec. 31, 2024 USD ($) | May 06, 2026 shares | Dec. 31, 2025 USD ($) | May 06, 2025 shares | Apr. 30, 2024 shares | Jun. 24, 2022 USD ($) | Oct. 10, 2018 BRL (R$) | Oct. 10, 2018 USD ($) | Jan. 31, 2012 Subsidiaries R$ / shares shares
Disclosure of contingent liabilities [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cancellation Of Ordinary Shares | shares |  |  |  |  |  |  |  |  | 90,762,598 | 17,779,302 |  |  |  |
Performance Guarantees Issued |  |  |  |  |  |  |  | $ 4,000.0 |  |  |  |  |  |
First Share Buyback Program [Member] | First tranche [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of contingent liabilities [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cancellation Of Ordinary Shares | shares |  |  |  |  |  |  |  |  |  | 17,779,302 |  |  |  |
First And Second Share Buyback Program [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of contingent liabilities [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cancellation Of Ordinary Shares | shares |  |  |  |  |  |  | 90,762,598 |  |  |  |  |  |  |
Praxair S.A. [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of contingent liabilities [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Term of supply contract (Year) |  |  |  |  | 14 years |  |  |  |  |  |  |  |  |
Purchase commitments |  |  |  |  |  |  |  | 24.8 |  |  |  |  |  |
Vestas Group [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of contingent liabilities [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Purchase commitments |  |  |  |  |  |  |  | $ 23.2 |  |  |  |  |  |
Techgen S.A. [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of contingent liabilities [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Proportion of power generation capacity |  |  |  |  | 22.00% |  |  | 22.00% |  |  |  |  |  |
Usiminas [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of contingent liabilities [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Purchase commitments |  |  |  |  |  |  |  | $ 24.4 |  |  |  |  |  |
Usiminas [member] | Voestalpine Grobblech GmbH [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of contingent liabilities [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Purchase commitments |  |  |  |  |  |  |  | 47.8 |  |  |  |  |  |
Ternium S.A. [member] | Transportadora de Gas del Norte S.A. [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of contingent liabilities [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Term of supply contract (Year) |  |  |  |  | 25 years |  |  |  |  |  |  |  |  |
Argentina |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of contingent liabilities [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Dumping rate imposed |  | 6.76% | 78.30% |  |  |  |  |  |  |  |  |  |  |
Mexico |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of contingent liabilities [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Dumping rate imposed | 26.10% |  | 44.93% |  |  |  |  |  |  |  |  |  |  |
Luxembourg |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of contingent liabilities [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Percent of minimum transfer of net profit to legal reserve |  |  |  |  | 5.00% |  |  |  |  |  |  |  |  |
Percent of maximum issued share capital until which transfer of net profit to legal reserve |  |  |  |  | 10.00% |  |  |  |  |  |  |  |  |
Confab [member] | Chubb [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of contingent liabilities [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payments for settlement |  |  |  | $ 3.5 |  |  |  |  |  |  |  |  |  |
Confab [member] | Veracel Celulose S.A. [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of contingent liabilities [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Settlement, amount ordered to pay, insurance deductible |  |  |  |  |  |  |  |  |  |  |  | R$ 121.0 | $ 22.0 |
Settlement, amount ordered to pay, damages |  |  |  |  |  |  |  |  |  |  |  | R$ 103.8 | $ 18.9 |
Mechanical and other pipe [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of contingent liabilities [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loss of revenue to US |  |  |  |  |  | $ 49.6 |  |  |  |  |  |  |  |
Tax contingent liability [member] | Petroleo Brasileiro S.A. [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of contingent liabilities [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities |  |  |  |  | R$ 201.7 |  |  | 36.7 |  |  |  |  |  |
Contingent liability for disgorgement and prejudgment interest [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of contingent liabilities [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Settlement, amount ordered to pay |  |  |  |  |  |  |  |  |  |  | $ 53.1 |  |  |
Contingent liability for civil penalty [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of contingent liabilities [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Settlement, amount ordered to pay |  |  |  |  |  |  |  |  |  |  | $ 25.0 |  |  |
CONFAB INDUSTRIAL S.A. and Ternium Subsidiaries [member] | Companhia Siderúrgica Nacional [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of contingent liabilities [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Professional fees expense | R$ |  |  |  |  | R$ 5.0 |  |  |  |  |  |  |  |  |
Tag-along tender offer to non-controlling interests, percentage |  |  |  |  |  |  |  |  |  |  |  |  |  | 80.00%
Tag-along tender offer to non-controlling interests (in BRL per share) | R$ / shares |  |  |  |  |  |  |  |  |  |  |  |  |  | R$ 28.8
Tag-along tender offer to non-controlling interests, shares (in shares) | shares |  |  |  |  |  |  |  |  |  |  |  |  |  | 182,609,851
Ternium S.A. [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of contingent liabilities [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of subsidiaries | Subsidiaries |  |  |  |  |  |  |  |  |  |  |  |  |  | 3
IPSCO Tubulars, Inc. | Commitments and guarantees |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of contingent liabilities [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Term of supply contract (Year) |  |  |  |  | 6 years |  |  |  |  |  |  |  |  |
Term of supply contract, available extension |  |  |  |  | 12 months |  |  |  |  |  |  |  |  |
TENARIS BAY CITY, INC. [member] | Nucor Steel Memphis Inc. [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of contingent liabilities [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Term of supply contract (Year) |  |  |  |  | 1 year |  |  |  |  |  |  |  |  |
JFE Steel Corporation [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of contingent liabilities [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Purchase commitments |  |  |  |  |  |  |  | 18.9 |  |  |  |  |  |
CONFAB INDUSTRIAL S.A. [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of contingent liabilities [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities |  |  |  |  | R$ 632.5 |  |  | $ 114.9 |  |  |  |  |  |
CONFAB INDUSTRIAL S.A. [member] | Companhia Siderúrgica Nacional [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of contingent liabilities [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Tag-along tender offer to non-controlling interests, contingent liability |  |  |  |  |  |  |  |  |  |  |  |  |  | 17.90%

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