| Schedule of intangible assets |
| Schedule of intangible assets |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Consolidated |
| |
|
Ref. |
|
Goodwill |
|
Customer relationships |
|
Software |
|
Trademarks
and
patents |
|
Rights and licenses
(*) |
|
Others |
|
Total |
| Balance at December 31, 2023 |
|
|
|
4,126,255 |
|
85,276 |
|
17,708 |
|
213,997 |
|
6,090,962 |
|
2,283 |
|
10,536,481 |
| Cost |
|
|
|
4,675,302 |
|
718,929 |
|
276,617 |
|
217,560 |
|
6,431,706 |
|
2,283 |
|
12,322,397 |
| Accumulated amortization |
|
|
|
(549,047) |
|
(633,653) |
|
(258,909) |
|
(3,563) |
|
(340,744) |
|
|
|
(1,785,916) |
| Balance at December 31, 2023 |
|
|
|
4,126,255 |
|
85,276 |
|
17,708 |
|
213,997 |
|
6,090,962 |
|
2,283 |
|
10,536,481 |
| Effect of foreign exchange differences |
|
|
|
|
|
4,748 |
|
504 |
|
36,655 |
|
|
|
|
|
41,907 |
| Acquisitions |
|
|
|
|
|
|
|
2,956 |
|
|
|
|
|
|
|
2,956 |
| Transfer between groups - fixed assets |
|
|
|
|
|
|
|
70,819 |
|
|
|
3,644 |
|
|
|
74,463 |
| Write-offs |
|
|
|
|
|
|
|
(798) |
|
|
|
|
|
|
|
(798) |
| Amortization |
|
|
|
|
|
(49,785) |
|
(26,975) |
|
(4) |
|
(141,446) |
|
|
|
(218,210) |
| Transfers to other asset categories |
|
|
|
|
|
|
|
49,786 |
|
1,780 |
|
(51,566) |
|
|
|
|
| Others |
|
|
|
|
|
|
|
|
|
|
|
1,292 |
|
|
|
1,292 |
| Balance at December 31, 2024 |
|
|
|
4,126,255 |
|
40,239 |
|
114,000 |
|
252,428 |
|
5,902,886 |
|
2,283 |
|
10,438,091 |
| Cost |
|
|
|
4,675,302 |
|
858,748 |
|
389,604 |
|
256,085 |
|
6,384,805 |
|
2,283 |
|
12,566,827 |
| Accumulated amortization |
|
|
|
(549,047) |
|
(818,509) |
|
(275,604) |
|
(3,657) |
|
(481,919) |
|
|
|
(2,128,736) |
| Balance at December 31, 2024 |
|
|
|
4,126,255 |
|
40,239 |
|
114,000 |
|
252,428 |
|
5,902,886 |
|
2,283 |
|
10,438,091 |
| Effect of foreign exchange differences |
|
|
|
|
|
15 |
|
37 |
|
734 |
|
262 |
|
|
|
1,048 |
| Acquisitions |
|
|
|
|
|
|
|
2,977 |
|
|
|
|
|
|
|
2,977 |
| Transfer between groups - fixed assets |
|
|
|
|
|
|
|
45,190 |
|
|
|
|
|
|
|
45,190 |
| Amortization |
|
28 |
|
|
|
(9,669) |
|
(36,325) |
|
(17) |
|
(144,393) |
|
|
|
(190,404) |
| Transfers to other asset categories |
|
|
|
|
|
(13,715) |
|
21,300 |
|
339 |
|
(5,652) |
|
(2,272) |
|
|
| Acquisition of stakes in subsidiaries |
|
|
|
653,074 |
|
8,247 |
|
1,044 |
|
45,280 |
|
|
|
|
|
707,645 |
| Others |
|
|
|
|
|
|
|
|
|
|
|
1,578 |
|
|
|
1,578 |
| Balance at December 31, 2025 |
|
|
|
4,779,329 |
|
25,117 |
|
148,223 |
|
298,764 |
|
5,754,681 |
|
11 |
|
11,006,125 |
| Cost |
|
|
|
5,328,376 |
|
881,322 |
|
436,871 |
|
302,347 |
|
6,383,219 |
|
11 |
|
13,332,146 |
| Accumulated amortization |
|
|
|
(549,047) |
|
(856,205) |
|
(288,648) |
|
(3,583) |
|
(628,538) |
|
|
|
(2,326,021) |
| Balance at December 31, 2025 |
|
|
|
4,779,329 |
|
25,117 |
|
148,223 |
|
298,764 |
|
5,754,681 |
|
11 |
|
11,006,125 |
| (*) |
Composed mainly of: (i) mining rights amortized by production volume and (ii) Concession contract for hydroelectric resource utilization
in acquiring control of Companhia Estadual de Geração de Energia Elétrica- CEEE-G, with amortization performed over
the contract's term. |
|
| Schedule of goodwill impairment test |
| Schedule of goodwill impairment test |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Consolidated |
| |
|
|
|
Goodwill |
Trademarks |
Total |
| Cash generating unity |
|
Segment |
|
12/31/2025 |
|
12/31/2024 |
|
12/31/2025 |
|
12/31/2024 |
|
12/31/2025 |
|
12/31/2024 |
| |
|
|
|
|
|
|
| Packaging (1) |
|
Steel |
|
170,163 |
|
|
|
|
|
|
170,163 |
|
170,163 |
| Long steel (2) |
|
Steel |
|
235,595 |
|
235,595 |
|
218,614 |
|
217,538 |
|
454,209 |
|
453,133 |
| Mining (3) |
|
Mining |
|
3,236,402 |
|
3,236,402 |
|
|
|
|
|
3,236,402 |
|
3,236,402 |
| Cements (4) |
|
Cement |
|
468,870 |
|
468,870 |
|
34,835 |
|
34,822 |
|
503,705 |
|
503,692 |
| Road logistics(5) |
|
Logistics |
|
613,911 |
|
|
|
|
|
|
|
613,911 |
|
|
| Services(6) |
|
Others |
|
54,388 |
|
15,225 |
|
|
|
|
|
54,388 |
|
15,225 |
| |
|
|
|
4,779,329 |
|
4,126,255 |
|
253,449 |
|
252,360 |
|
5,032,778 |
|
4,378,615 |
| (1) |
Acquisition of CBL Group in 2011 and Metalgráfica Iguaçu in 2022 by Prada |
| (2) |
Acquisition of Stahlwerk Thuringen GmbH (“SWT”) and Gallardo Sections in 2012 by CSN |
| (3) |
Acquisition of Namisa in 2015 by CSN Mineração |
| (4) |
Acquisition of Elizabeth Cimentos S.A. in 2021 and CSN Cimentos Brasil S.A in 2022 by CSN |
| (5) |
Transaction related to the acquisition of participation in the Estrela Comércio e Participações S.A Group (see note
3) |
| (6) |
Acquisition of CBSI in 2019 by CSN and Global Dot (see note 3). |
|