| Disclosure of detailed information about current allowances and provisions deducted from assets [text block] |
|
Year ended December 31, 2025
|
Allowance for doubtful accounts - Trade receivables
|
|
|
Allowance for other doubtful accounts - Other receivables
|
|
|
Allowance for inventory obsolescence
|
|
|
At the beginning of the year
|
(48,125
|
) |
|
(3,094
|
) |
|
(203,174
|
) |
|
Translation differences
|
(93
|
) |
|
(80
|
) |
|
(1,775
|
) |
|
Decrease due to deconsolidation of subsidiaries (*)
|
1
|
|
|
-
|
|
|
34
|
|
|
Additional allowances
|
(14,180
|
) |
|
(631
|
) |
|
(53,700
|
) |
|
Used and other movements
|
2,810
|
|
|
1
|
|
|
28,613
|
|
|
At December 31, 2025
|
(59,587
|
) |
|
(3,804
|
) |
|
(230,002
|
) |
| (*) |
For the year 2025, related to the deconsolidation of Amaja Tubular Services Limited. |
|
Year ended December 31, 2024
|
Allowance for doubtful accounts - Trade receivables
|
|
|
Allowance for other doubtful accounts - Other receivables
|
|
|
Allowance for inventory obsolescence
|
|
|
At the beginning of the year
|
(49,046
|
) |
|
(3,439
|
) |
|
(209,110
|
) |
|
Translation differences
|
194
|
|
|
324
|
|
|
897
|
|
|
Changes due to business combinations (**)
|
(1,151
|
) |
|
-
|
|
|
(3,676
|
) |
|
(Additional) / reversal allowances
|
1,095
|
|
|
(546
|
) |
|
(41,240
|
) |
|
Used and other movements
|
783
|
|
|
567
|
|
|
49,955
|
|
|
At December 31, 2024
|
(48,125
|
) |
|
(3,094
|
) |
|
(203,174
|
) |
| (**) |
For the year 2024, related to Mattr’s pipe coating business unit acquisition.
|
|
| Disclosure of detailed information about current allowances and provisions from liabilities [text block] |
|
Year ended December 31, 2025
|
Sales risks
|
|
|
Other claims and contingencies (*)
|
|
|
Total
|
|
|
At the beginning of the year
|
16,371
|
|
|
102,973
|
|
|
119,344
|
|
|
Translation differences
|
694
|
|
|
11,801
|
|
|
12,495
|
|
|
Decrease due to deconsolidation of subsidiaries (**)
|
-
|
|
|
(79
|
) |
|
(79
|
) |
|
Additional provisions
|
42,710
|
|
|
14,104
|
|
|
56,814
|
|
|
Reclassifications
|
-
|
|
|
2,549
|
|
|
2,549
|
|
|
Used
|
(15,484
|
) |
|
(2,487
|
) |
|
(17,971
|
) |
|
At December 31, 2025
|
44,291
|
|
|
128,861
|
|
|
173,152
|
|
|
Year ended December 31, 2024
|
Sales risks
|
|
|
Other claims and contingencies (*)
|
|
|
Total
|
|
|
At the beginning of the year
|
19,940
|
|
|
16,019
|
|
|
35,959
|
|
|
Translation differences
|
(1,301
|
) |
|
(18,978
|
) |
|
(20,279
|
) |
|
Changes due to business combinations (***)
|
-
|
|
|
722
|
|
|
722
|
|
|
Additional provisions
|
21,296
|
|
|
106,198
|
|
|
127,494
|
|
|
Reclassifications
|
-
|
|
|
9,839
|
|
|
9,839
|
|
|
Used
|
(23,564
|
) |
|
(10,827
|
) |
|
(34,391
|
) |
|
At December 31, 2024
|
16,371
|
|
|
102,973
|
|
|
119,344
|
|
| (*) |
Other claims and contingencies mainly include lawsuits and other legal proceedings, including employee, tax and environmental-related claims. |
| As of December 31, 2025 and 2024, includes $114.9 million and $89.4 million respectively, related the ongoing litigation related to the acquisition of participation in Usiminas. For more information see note 27 (i). |
| (**) |
For the year 2025, related to the deconsolidation of Amaja Tubular Services Limited. |
| (***) |
For the year 2024, related to Mattr’s pipe coating business unit acquisition. |
|