v3.26.1
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES (Tables)
 12 Months Ended
Dec. 31, 2025
Analysis of income and expense [abstract]  
Schedule of Selling, General and Administrative Expense SELLING, GENERAL AND ADMINISTRATIVE EXPENSES
Year ended December 31,
202520242023
Services and fees (1)108,786 106,272 91,853 
Labor cost377,782 382,392 355,967 
Depreciation of property, plant and equipment29,275 23,915 16,562 
Amortization of intangible assets56,636 43,201 37,126 
Maintenance and expenses12,392 12,312 10,340 
Taxes148,843 149,256 164,935 
Office expenses88,208 86,016 72,426 
Freight and transportation737,657 812,694 681,416 
(Decrease) increase of allowance for doubtful accounts(1,510)5,566 12,528 
Others43,397 29,135 28,525 
Selling, general and administrative expenses  1,601,466 1,650,759 1,471,678 
(1) For the year ended December 31, 2025, it includes fees accrued for professional services rendered by PwC to Ternium S.A. and its subsidiaries that amounted to $3,957, including $3,585 for audit services, $331 for audit-related services, and $41 for all other services.
For the year ended December 31, 2024, it includes fees accrued for professional services rendered by PwC to Ternium S.A. and its subsidiaries that amounted to $4,411, including $3,954 for audit services, $338 for audit-related services, and $119 for all other services.
For the year ended December 31, 2023, it includes fees accrued for professional services rendered by PwC to Ternium S.A. and its subsidiaries that amounted to $5,340, including $4,783 for audit services, $268 for audit-related services, $8 for tax services, and $281 for all other services.