| Costs and expenses by nature |
4. Costs and expenses by nature
a) Cost of goods sold, and services rendered
| Schedule of cost of goods sold and services rendered |
|
|
|
| Year ended December 31, |
2025 |
2024 |
2023 |
| Shipping and other freight costs |
4,990 |
5,015 |
4,523 |
| Services |
4,879 |
4,509 |
4,131 |
| Depreciation, depletion and amortization |
2,959 |
2,903 |
2,916 |
| Personnel |
2,892 |
2,689 |
2,931 |
| Materials |
2,828 |
2,758 |
2,731 |
| Acquisition of products |
2,620 |
1,980 |
2,254 |
| Royalties |
1,274 |
1,282 |
1,286 |
| Fuel, oil and gas |
1,159 |
1,399 |
1,626 |
| Energy |
596 |
653 |
781 |
| Others |
750 |
1,077 |
910 |
| Total |
24,947 |
24,265 |
24,089 |
b) Selling and administrative expenses
| Schedule of selling and administrative expenses |
|
|
|
| Year ended December 31, |
2025 |
2024 |
2023 |
| Personnel |
252 |
266 |
243 |
| Services |
159 |
161 |
154 |
| Depreciation and amortization |
72 |
56 |
47 |
| Other |
158 |
139 |
109 |
| Total |
641 |
622 |
553 |
c) Other operating expenses (revenue), net
| Schedule of other operating revenues expenses,
net |
|
|
|
|
| Year ended December 31, |
Notes |
2025 |
2024 |
2023 |
| Expenses related to Brumadinho event |
25 |
596 |
483 |
930 |
| Increase (reversal) in provisions related to de-characterization of dam and asset decommissioning obligation, net |
14 |
13 |
(172) |
229 |
| Provision for litigations |
27(a) |
238 |
303 |
229 |
| Profit sharing program |
|
149 |
189 |
147 |
| Expenses related to socio-environmental commitments |
|
134 |
360 |
181 |
| Others |
|
228 |
326 |
(218) |
| Total |
|
1,358 |
1,489 |
1,498 |
|