Exhibit 99.1

 

 

GERDAU S.A.
 Tax ID (CNPJ/ME) 33.611.500/0001-19
Registry (NIRE): 35300520696		 METALÚRGICA GERDAU S.A.
 Tax ID (CNPJ/ME) 92.690.783/0001-09
Registry (NIRE): 35300520751

 

NOTICE TO SHAREHOLDERS

 

PAYMENT OF DIVIDENDS

 

We would like to inform our Shareholders that Gerdau S.A. and Metalúrgica Gerdau S.A. (collectively, the “Companies”) Boards of Directors approved, on this date, the payment of Dividends as an anticipation of the minimum payment for the current fiscal year of 2026. The amount will be paid according to the dates listed bellow:

 

Company  Record Date  Ex-Dividend
Date		  Payment
Date		  Value per Share
Common and Preferred
Dividends
METALÚRGICA GERDAU S.A.  11/10/2026  11/11/2026  12/16/2026  R$ 0.16
GERDAU S.A.  11/10/2026  11/11/2026  12/15/2026  R$ 0.34
GERDAU S.A. (ADR)  11/12/2026  11/12/2026  12/22/2026  R$ 0.34

 

The payments will be made by the share depository institution, BTG Pactual Serviços Financeiros S/A DTVM, through automatic credit for those shareholders who have provided their CPF/CNPJ registration number (Tax ID) and respective bank account. Additional information can be obtained through escrituracao.acao@btgpactual.com.

 

The dividends not claimed within a period of 3 (three) years, counting from the date they were made available to the shareholders, will prescribe and revert in favor of the Companies (Brazilian law 6.404/76, article 287, section II, item a).

 

São Paulo, October 26, 2026.

 

Rafael Dorneles Japur

Vice President and

Investor Relations Officer