v3.25.4
EARNINGS PER SHARE (EPS) - Diluted (Details) - BRL (R$)
R$ / shares in Units, R$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Allocated net income available to Common and Preferred shareholders      
Net income R$ 1,387,020 R$ 4,566,317 R$ 7,501,565
Common shares      
Allocated net income available to Common and Preferred shareholders      
Net income 497,038 1,574,058 2,576,016
Adjustment to net income allocated to preferred shareholders in respect to the potential increase in number of preferred shares outstanding, as a result of long-term incentive plans of Gerdau. (2,152) (6,853) (13,627)
Net income available to owners of parent including effects of dilutive shares R$ 494,886 R$ 1,567,205 R$ 2,562,389
Outstanding shares      
Weighted-average number of shares outstanding 718,139,434 720,527,899 720,527,899
Earnings per share - Diluted (Common and Preferred Shares) R$ 0.69 R$ 2.18 R$ 3.56
Preferred shares      
Allocated net income available to Common and Preferred shareholders      
Net income R$ 889,982 R$ 2,992,259 R$ 4,925,549
Adjustment to net income allocated to preferred shareholders in respect to the potential increase in number of preferred shares outstanding, as a result of long-term incentive plans of Gerdau. 2,152 6,853 13,627
Net income available to owners of parent including effects of dilutive shares R$ 892,134 R$ 2,999,112 R$ 4,939,176
Outstanding shares      
Weighted-average number of shares outstanding 1,285,879,767 1,369,712,176 1,377,906,016
Potential increase in number of preferred shares outstanding in respect of long-term incentive plan of Gerdau 8,713,373 9,139,396 11,159,835
Total 1,294,593,140 1,378,851,572 1,389,065,851
Earnings per share - Diluted (Common and Preferred Shares) R$ 0.69 R$ 2.18 R$ 3.56