GERDAU S.A.

Annual Trend FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Cash flows from operating activities:
Net Income $11.4b $7.5b $4.6b $1.4b
Net Income From Continuing Operations $11.5b $7.5b $4.6b $1.4b
Net income for the year ($2.9b) ($338.7m) $2.3b $1.2b $2.4b $15.6b $11.5b $7.5b $4.6b $1.4b
Amortization Cash Flow $265.1m $166.2m $170.3m $196.1m
Amortization Of Intangibles $265.1m $166.2m $170.3m $196.1m
Depreciation $2.6b $2.9b $3.0b $3.5b
Depreciation Amortization Depletion $2.9b $3.0b $3.1b $3.7b
Depreciation and amortization $2.5b $2.1b $1.9b $2.1b $2.5b $2.7b $2.9b $3.0b $3.1b $3.7b
Deferred Income Tax $4.7b $871.6m $974.1m $1.1b
Deferred Tax $4.7b $871.6m $974.1m $1.1b
Adjustments For Share-Based Payments $46.7m $35.6m $41.2m $43.9m $62.8m $65.3m $104.7m $158.0m $152.4m $149.2m
Asset Impairment Charge $81k $10.7m $230.5m $2.0b
Impairment of assets $2.9b $1.1b $0 $0 $411.9m $0 $199.6m $2.0b
Impairment of financial assets $18.3m $9.9m $21.0m $64.1m ($357k) $81k $10.7m $30.9m $10.2m
Adjustments For Income Tax Expense $304.3m $295.4m ($169.0m) $457.8m $1.1b $4.7b $4.4b $1.8b $864.7m $1.1b
Earnings (Loss)es From Equity Investments ($1.2b) ($827.6m) ($1.3b) ($95.6m)
Interest expense on debt and debentures $1.5b $1.3b $1.2b $938.1m $1.0b $1.1b $964.6m $840.1m $796.9m $1.3b
Interest expense on leases liabilities $68.8m $88.4m $127.8m $129.1m $122.3m
Losses on disposal of property, plant and equipment $308.7m $554.5m $4.0b $21.8m $61.3m $82.6m $48.3m $40.7m $1.6b $69.7m
Cash flows from operations before changes in working capital $4.2b $3.9b $6.0b $4.8b $6.8b $22.7b $19.8b $12.4b $10.0b $9.6b
Additional Financial Items
(Reversal) Provision for net realizable value adjustment in inventory, net ($31.5m) ($20.2m) $8.2m $24.7m ($40.7m) ($2.8m) $43.8m $12.0m ($33.1m) $23.5m
Additions in other intangibles ($54.0m) ($37.9m) ($67.4m) ($100.3m) ($154.2m) ($166.3m) ($189.4m) ($127.2m) ($168.0m) ($171.2m)
Adjustments For Decrease Increase In Trade Account Receivable $64.8m ($54.7m) $71.6m $656.8m ($527.7m) ($1.6b) $290.6m ($294.5m) $549.5m $149.6m
Adjustments For Increase Decrease In Trade Account Payable $110.5m $800.2m $900.4m ($642.7m) $1.0b $2.5b ($995.6m) ($355.4m) ($1.2b) ($486.4m)
Adjustments For Unrealised Foreign Exchange Losses Gains ($851.6m) $4.1m $322.6m $247.6m $204.3m $108.4m $974.7m $850.4m $1.1b ($210.8m)
Beginning Cash Position $4.2b $2.5b $3.0b $7.8b
Capital increase in associate and joint venture ($178.7m) $0 $20.3m ($42.8m) $113.6m ($26.8m) ($524.2m) ($191.9m) ($91.4m)
Cash Flow From Continuing Financing Activities ($8.3b) ($4.1b) ($2.7b) ($1.7b)
Cash Flow From Continuing Investing Activities ($4.5b) ($5.8b) ($5.0b) ($7.6b)
Change In Account Payable ($995.6m) ($355.4m) ($1.2b) ($486.4m)
Change In Inventory ($2.0b) $1.3b $542.5m $956.9m
Change In Payable ($2.6b) ($789.5m) ($1.6b) ($690.0m)
Change In Payables And Accrued Expense ($2.6b) ($789.5m) ($1.6b) ($690.0m)
Change In Receivables $5.8m ($401.7m) $2.4b $346.8m
Change In Working Capital ($4.6b) $114.2m $1.4b $613.8m
Changes In Account Receivables $290.6m ($294.5m) $549.5m $149.6m
Changes In Cash ($1.6b) $1.2b $3.7b ($1.3b)
Decrease (Increase) in other receivables ($275.9m) ($371.7m) ($119.0m) $146.8m $369.1m $290.7m ($284.8m) ($107.2m) $1.9b $197.2m
Decrease (Increase) in trade accounts receivable $64.8m ($54.7m) $71.6m $656.8m ($527.7m) ($1.6b) $290.6m ($294.5m) $549.5m $149.6m
Decrease in inventories $794.6m ($1.3b) ($2.4b) $1.6b ($428.3m) ($7.7b) ($2.0b) $1.3b $542.5m $956.9m
Decrease in other payables ($287.5m) ($56.9m) ($1.2b) ($462.9m) $182.9m ($317.7m) ($1.5b) ($434.1m) ($407.1m) ($203.6m)
Decrease in trade accounts payable $110.5m $800.2m $900.4m ($642.7m) $1.0b $2.5b ($995.6m) ($355.4m) ($1.2b) ($486.4m)
End Cash Position $2.5b $3.0b $7.8b $5.9b
Equity in earnings of unconsolidated companies $12.8m $34.6m ($10.1m) $17.1m ($152.6m) ($563.2m) ($1.2b) ($827.6m) ($464.5m) ($95.6m)
Exchange variation, net ($851.6m) $4.1m $322.6m $247.6m $204.3m $108.4m $974.7m $850.4m $1.1b ($210.8m)
Financing Cash Flow ($8.3b) ($4.1b) ($2.7b) ($1.7b)
Free Cash Flow $6.7b $5.8b $5.4b $1.1b
Gain Loss On Investment Securities ($39.1m) $15.0m $176.9m $45.6m
Gain Loss On Sale Of PPE ($25.6m) $27.5m $45.9m $75.4m
General And Administrative Expense $1.5b $1.1b $1.1b $954.1m $1.0b $1.4b $1.5b $1.5b $1.4b $1.3b
Goodwill $9.5b $7.9b $9.1b $9.5b $12.1b $12.4b $11.6b $10.8b $13.9b $12.0b
Income tax $304.3m $295.4m ($169.0m) $457.8m $1.1b $4.7b $4.4b $1.8b $864.7m $1.1b
Intercompany loans, net ($6.5m) $5.8m $25.8m ($64.1m) ($7.8m) $139.6m $2.7m $102k ($25.0m)
Interest income on short-term investments ($108.0m) ($75.4m) ($49.7m) ($72.8m) ($99.4m) ($170.7m) ($309.8m) ($481.6m) ($274.3m) ($166.3m)
Investing Cash Flow ($4.5b) ($5.8b) ($5.0b) ($7.6b)
Issuance Of Capital Stock $0 $0
Leasing payment $0 ($161.8m) ($247.9m) ($275.9m) ($310.2m) ($388.2m) ($459.5m) ($487.8m)
Long-term incentive plans $46.7m $35.6m $41.2m $43.9m $62.8m $65.3m $104.7m $158.0m $152.4m $149.2m
Losses on derivative financial instruments, net $38.9m $9.4m ($32.1m) $15.1m $774k ($17.9m) ($39.1m) $15.0m $176.9m $45.6m
Net Business Purchase And Sale ($26.8m) ($477.2m) ($647.6m) ($790.6m)
Net Foreign Currency Exchange Gain Loss $974.7m $850.4m $1.1b ($210.8m)
Net Intangibles Purchase And Sale ($189.4m) ($127.2m) ($168.0m) ($171.2m)
Net PPE Purchase And Sale ($4.2b) ($5.2b) ($4.2b) ($6.6b)
Operating Gains Losses $109.9m $459.2m $424.1m $235.1m
Other Non Cash Items $589.7m $1.2b $2.7b $1.4b
Payment for acquisition of company control $0 $0 ($442.5m) $0 ($455.7m) ($699.1m)
Payment of loans and financing ($4.6b) ($7.2b) ($6.0b) ($4.9b) ($5.1b) ($5.1b) ($3.2b) ($2.8b) ($3.3b) ($8.0b)
Payments Of Lease Liabilities Classified As Financing Activities $161.8m $247.9m $275.9m $310.2m $388.2m $459.5m $487.8m
Payments To Acquire Or Redeem Entitys Shares $95.3m $243.4m $0 $1.1b $1.2b $1.2b
Pension And Employee Benefit Expense $351.7m $394.0m $409.8m $420.4m
Post-employment benefits $229.8m $192.7m $189.6m $165.5m $203.7m $255.5m $247.0m $236.0m $257.4m $271.2m
Proceeds From Borrowings Classified As Financing Activities $2.5b $3.3b $2.6b $5.6b $3.1b $609.7m $2.3b $1.8b $3.9b $9.2b
Proceeds from loans and financing $2.5b $3.3b $2.6b $5.6b $3.1b $609.7m $2.3b $1.8b $3.9b $9.2b
Provision of tax, civil, labor and environmental liabilities, net $347.9m ($110.3m) ($56.4m) $38.4m $477.5m $125.6m $295.0m $160.2m $210.3m ($40.4m)
Provisionand Write Offof Assets $43.8m $12.0m ($33.1m) $23.5m
Purchase Of Business ($26.8m) ($524.2m) ($647.6m) ($790.6m)
Purchase Of Intangible Assets Classified As Investing Activities $54.0m $37.9m $67.4m $100.3m $154.2m $166.3m $189.4m $127.2m $168.0m $171.2m
Purchase Of Intangibles ($189.4m) ($127.2m) ($168.0m) ($171.2m)
Purchase Of PPE $873.3m $1.2b $1.7b $1.7b $3.0b ($4.3b) ($5.2b) ($5.8b) ($6.7b)
Purchases of Treasury stocks ($95.3m) ($243.4m) $0 $0 ($1.1b) ($1.2b) ($1.2b)
Repayments Of Borrowings Classified As Financing Activities $4.6b $7.2b $6.0b $4.9b $5.1b $5.1b $3.2b $2.8b $3.3b $8.0b
Repurchase Of Capital Stock ($1.1b) $0 ($1.2b) ($1.2b)
Results in operations with subsidiary and joint ventures $0 $0 $162.9m ($808.4m)
Sale Of Business $0 $47.0m $0 $0
Sale Of PPE $48.3m $40.7m $1.6b $69.7m
Tax credits recovery $0 ($402.5m) ($1.4b) ($1.2b) ($1.1b) ($100.9m)
Profit or Loss ($2.9b) ($338.7m) $2.3b $1.2b $2.4b $15.6b $11.5b $7.5b $4.6b $1.4b
Capital Expenditure ($4.5b) ($5.3b) ($5.9b) ($6.9b)
Purchases of property, plant and equipment ($1.3b) ($873.3m) ($1.2b) ($1.7b) ($1.7b) ($3.0b) ($4.3b) ($5.2b) ($5.8b) ($6.7b)
Purchases of short-term investments ($880.4m) ($2.4b) ($1.5b) ($3.7b) ($3.2b) ($3.0b) ($3.6b) ($7.2b) ($924.7m) ($362.9m)
Proceeds from maturities and sales of short-term investments $1.1b $2.9b $1.6b $521.6m $3.9b $3.6b $3.4b $7.9b $3.0b $616.0m
Net cash used by investing activities ($1.1b) ($535.5m) $2.4b ($1.9b) ($2.2b) ($3.0b) ($4.5b) ($5.8b) ($5.0b) ($7.6b)
Cash flows from financing activities:
Issuance Of Debt $2.3b $1.8b $3.9b $9.2b
Long Term Debt Issuance $2.3b $1.8b $3.9b $9.2b
Net Issuance Payments Of Debt ($1.2b) ($1.4b) $163.9m $738.8m
Net Long Term Debt Issuance ($1.2b) ($1.4b) $163.9m $738.8m
Long Term Debt Payments ($3.5b) ($3.2b) ($3.8b) ($8.5b)
Repayment Of Debt ($3.5b) ($3.2b) ($3.8b) ($8.5b)
Common Stock Issuance $0 $0
Net Common Stock Issuance ($1.1b) $0 ($1.2b) ($1.2b)
Common Stock Payments ($1.1b) $0 ($1.2b) ($1.2b)
Cash Dividends Paid ($5.9b) ($2.7b) ($1.7b) ($1.3b)
Dividend Received CFO $425.5m $461.3m $414.7m $235.3m
Dividends Paid Classified As Financing Activities $86.0m $86.4m $599.1m $484.2m $274.8m $5.3b $5.9b $2.7b $1.7b $1.3b
Dividends Recognised As Distributions To Owners Of Parent Relating To Current Year $5.1b $5.8b $2.5b $1.5b $1.1b
Dividends Recognised As Distributions To Owners Of Parent Relating To Prior Years $528k $341.6m $333.2m $175.2m $203.3m
Dividends from associates and joint ventures $124 $41 $55 $44 $95 $117 $425 $461 $415 $235
Dividends paid $87.3m $88.5m
Effect Of Exchange Rate Changes ($119.2m) ($710.7m) $1.1b ($536.3m)
(Decrease) Increase in cash and cash equivalents ($584.7m) ($2.5b) $334.8m ($248.5m) $2.0b ($456.6m) ($1.7b) $529.8m $4.8b ($1.8b)
Cash and cash equivalents at beginning of year $5.1b $2.6b $2.9b $2.6b $4.6b $4.2b $2.5b $3.0b $7.8b $5.9b
Exchange variation on cash and cash equivalents ($694.0m) $7.4m $208.0m $17.8m $290.5m $5.3m ($119.2m) ($710.7m) $1.1b ($536.3m)
Change In Cash Supplemental As Reported ($1.7b) $529.8m $4.8b ($1.8b)
Interest Paid Classified As Operating Activities $1.2b $1.3b $1.2b $945.0m $1.1b $1.1b $968.9m $858.3m $946.9m $1.5b
Income Taxes Paid Refund Classified As Operating Activities $168.0m $126.0m $298.7m $254.7m $621.0m $2.9b $3.4b $1.6b $1.4b $1.1b

Values abbreviated: b = billions, m = millions, k = thousands. Per share data in USD.