# Gerdau S.A.: Form 20-F for the period ended Dec 31, 2023

- Company: [Gerdau S.A.](/companies/ggb.md) (CIK 1073404)
- Form: 20-F
- Filed: 2024-03-28
- Accepted by EDGAR: Mar 28, 2024, 16:09 ET
- Period: 2023-12-31
- Accession: 0001104659-24-040516
- Inline XBRL: yes
- Main document: https://www.sec.gov/Archives/edgar/data/1073404/000110465924040516/ggb-20231231x20f.htm
- All documents and exhibits: https://www.sec.gov/Archives/edgar/data/1073404/000110465924040516/

## Figures reported in this filing

Standardized XBRL line items for the period ended 2023-12-31.

| Line item | Period | Value | XBRL concept |
| --- | --- | ---: | --- |
| Revenue | 12 months, 2023-01-01 to 2023-12-31 | BRL 68.92bn | ifrs-full:Revenue |
| Cost of revenue | 12 months, 2023-01-01 to 2023-12-31 | BRL 57.58bn | ifrs-full:CostOfSales |
| Gross profit | 12 months, 2023-01-01 to 2023-12-31 | BRL 11.33bn | ifrs-full:GrossProfit |
| Operating income | 12 months, 2023-01-01 to 2023-12-31 | BRL 10.45bn | ifrs-full:ProfitLossFromOperatingActivities |
| Income tax | 12 months, 2023-01-01 to 2023-12-31 | BRL 1.81bn | ifrs-full:IncomeTaxExpenseContinuingOperations |
| Net income | 12 months, 2023-01-01 to 2023-12-31 | BRL 7.50bn | ifrs-full:ProfitLossAttributableToOwnersOfParent |
| Operating cash flow | 12 months, 2023-01-01 to 2023-12-31 | BRL 11.14bn | ifrs-full:CashFlowsFromUsedInOperatingActivities |
| Capital expenditure | 12 months, 2023-01-01 to 2023-12-31 | BRL 5.21bn | ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities |
| Cash and equivalents | at 2023-12-31 | BRL 3.01bn | ifrs-full:CashAndCashEquivalents |
| Current assets | at 2023-12-31 | BRL 29.20bn | ifrs-full:CurrentAssets |
| Total assets | at 2023-12-31 | BRL 74.89bn | ifrs-full:Assets |
| Current liabilities | at 2023-12-31 | BRL 11.28bn | ifrs-full:CurrentLiabilities |
| Total liabilities | at 2023-12-31 | BRL 25.65bn | ifrs-full:Liabilities |
| Shareholders' equity | at 2023-12-31 | BRL 49.06bn | ifrs-full:EquityAttributableToOwnersOfParent |
| Shares outstanding | at 2023-12-31 | 600,526,442 shares | dei:EntityCommonStockSharesOutstanding |

## Sections

Sections are extracted only from 10-K and 10-Q reports. Read this filing’s documents on sec.gov. https://www.sec.gov/Archives/edgar/data/1073404/000110465924040516/ggb-20231231x20f.htm

Filed Mar 28, 2024.
Source: SEC EDGAR, the filing index for accession 0001104659-24-040516. Last ingested by Listed: Oct 27, 2026, 08:41 ET. No prices; not investment advice.