| EXPENSES BY NATURE |
| Schedule of expenses by nature |
|
|
|
|
|
|
| |
|
|
|
|
|
Consolidated |
| |
|
12/31/2025 |
|
12/31/2024 |
|
12/31/2023 |
| Raw materials and inputs |
|
(12,381,240) |
|
(13,883,091) |
|
(12,732,273) |
| Outsourcing material (1) |
|
(3,707,769) |
|
(3,086,404) |
|
(5,104,273) |
| Labor cost |
|
(5,498,678) |
|
(4,954,714) |
|
(4,268,241) |
| Supplies |
|
(3,106,845) |
|
(2,822,094) |
|
(3,735,873) |
| Maintenance cost (services and materials) |
|
(1,319,794) |
|
(950,420) |
|
(578,514) |
| Outsourcing services |
|
(2,928,203) |
|
(2,069,469) |
|
(2,905,888) |
| Freight |
|
(5,157,022) |
|
(5,762,086) |
|
(4,185,360) |
| Depreciation, amortization and depletion |
|
(3,975,964) |
|
(3,690,677) |
|
(3,291,149) |
| Others |
|
(341,018) |
|
(1,081,037) |
|
(1,163,601) |
| |
|
(38,416,533) |
|
(38,299,992) |
|
(37,965,172) |
| Classified as: |
|
|
|
|
|
|
| Cost of sales |
|
(32,404,221) |
|
(31,990,696) |
|
(33,475,189) |
| Selling expenses |
|
(5,033,148) |
|
(5,453,297) |
|
(3,729,089) |
| General and administrative expenses |
|
(979,164) |
|
(855,999) |
|
(760,894) |
| |
|
(38,416,533) |
|
(38,299,992) |
|
(37,965,172) |
| (1) |
Refers to the acquisition of third-party ores for blending purposes. |
Depreciation, amortization, and depletion for the year
were distributed as follows.
| Schedule of depreciation amortization and depletion |
|
|
|
|
|
| |
|
|
|
|
Consolidated |
| |
12/31/2025 |
|
12/31/2024 |
|
12/31/2023 |
| Production costs |
(3,875,865) |
|
(3,609,493) |
|
(3,226,469) |
| Selling expenses |
(56,741) |
|
(51,304) |
|
(29,593) |
| General and administrative expenses |
(43,358) |
|
(29,880) |
|
(35,087) |
| Total |
(3,975,964) |
|
(3,690,677) |
|
(3,291,149) |
| Other operational (1) |
(174,511) |
|
(95,378) |
|
(80,924) |
| Net |
(4,150,475) |
|
(3,786,055) |
|
(3,372,073) |
| (1) | The cost of production includes PIS and
COFINS credits on lease agreements as of December 31, 2024, in the amount of R$ 5,357 (R$ 7,068 as of December 31, 2023). |
| (2) |
Refer substantially to the depreciation of investment properties. and
scheduled shutdown for renovation of Blast Furnace 2. |
|