v3.26.1
Note 31 - Related party transactions (Tables)
12 Months Ended
Dec. 31, 2025
Note 31 - Related party transactions  
Disclosure of transactions between related parties [text block]

 

 

Year ended December 31,


(i)

Transactions

2025



2024



2023


 

(a) Sales of goods, services and other transactions

 



 



 


 

Sales of goods to associated companies

16,373



37,551



56,152


 

Sales of goods to other related parties

117,918



83,250



121,679


 

Sales of services and others to associated companies

5,208



3,456



1,564


 

Sales of services and others to joint ventures

144



139



135


 

Sales of services and others to other related parties

127,875



127,940



109,553


 

 

267,518



252,336



289,083


 

(b) Purchases of goods, services and other transactions

 



 



 


 

Purchases of goods to associated companies

183,968



154,772



324,556


 

Purchases of goods to joint ventures

67,382



23,466



72,741


 

Purchases of goods to other related parties

30,037



70,425



61,366


 

Purchases of services and others to associated companies

16,676



17,544



13,349


 

Purchases of services and others to other related parties

50,081



55,576



76,751


 

 

348,144



321,783



548,763


 

(c) Financial Results

 



 



 


 

Income from joint ventures

5,924



6,218



5,645


 

 

5,924



6,218



5,645


 

 

 



 



 


 

(d) Dividends

 



 



 


 

Dividends received from associated companies

62,022



71,211



69,216


 

Dividends distributed to Techint Holdings S.àr.l.

606,564



478,115



385,347



 

 

Year ended December 31,


(ii)

Period-end balances

2025



2024


 

(a) Arising from sales / purchases of goods / services and other transactions

 



 


 

Receivables from associated companies

4,641



3,133


 

Receivables from joint ventures

69,447



68,759


 

Receivables from other related parties

45,476



47,713


 

Payables to associated companies

(22,214

)

(23,531

)

 

Payables to joint ventures

(6,892

)

(52

)

 

Payables to other related parties

(8,196

)

(12,165

)

 

 

82,262



83,857


 

(b) Financial debt

 



 


 

Finance lease liabilities from associated companies

(857

)

(1,026

)

 

Finance lease liabilities from other related parties

(1,589

)

(260

)

 

 

(2,446

)

(1,286

)