{"filing":{"accession_number":"0001104659-26-090500","cik":"0001073404","ticker":"GGB","company_name":"GERDAU S.A.","form":"6-K","filing_date":"2026-08-04","report_date":"2026-08-04","primary_document":"tm2621830d4_6k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1073404/000110465926090500/tm2621830d4_6k.htm"},"events":[{"id":23740,"run_id":21472,"accession_number":"0001104659-26-090500","anchor_item_number":"EX-99.1","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.98,"summary":"Gerdau S.A. and Metalúrgica Gerdau S.A. announced Board-approved dividend payments for fiscal year 2026, with per-share amounts of R$ 0.23 for Gerdau common and preferred shares and R$ 0.11 for Metalúrgica shares, specifying record dates, ex-dividend dates, and payment dates.","company_name":"GERDAU S.A.","ticker":"GGB","filing_date":"2026-08-04","form":"6-K","submitted_at":null,"items":[{"id":24057,"accession_number":"0001104659-26-090500","item_number":"EX-99.1","item_title":"tm2621830d4_ex99-1.htm","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"The exhibit is a formal notice to shareholders announcing the Board-approved payment of dividends by both Gerdau S.A. and Metalúrgica Gerdau S.A. for fiscal year 2026. The notice specifies record dates, ex-dividend dates, payment dates, and per-share dividend amounts (R$ 0.23 for Gerdau S.A. common and preferred shares, R$ 0.11 for Metalúrgica Gerdau). This is a material capital distribution event that affects shareholder value and is routinely disclosed in 6-K filings.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-08-05T00:33:53.200320+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":23741,"run_id":21472,"accession_number":"0001104659-26-090500","anchor_item_number":"EX-99.2","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.85,"summary":"The Board of Directors approved cancellation of 163,100 common shares and 6,975,000 preferred shares as part of an ongoing share buyback plan, reducing outstanding share count and constituting a return of capital to shareholders.","company_name":"GERDAU S.A.","ticker":"GGB","filing_date":"2026-08-04","form":"6-K","submitted_at":null,"items":[{"id":24058,"accession_number":"0001104659-26-090500","item_number":"EX-99.2","item_title":"tm2621830d4_ex99-2.htm","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"The Board of Directors approved cancellation of 163,100 common shares and 6,975,000 preferred shares as part of an ongoing share buyback plan disclosed on February 23, 2026. Share cancellations following buybacks constitute a return of capital to shareholders and are classified as dividend_distribution events. The reduction in outstanding share count (from 880,075,819 to 716,975,719 common and 1,261,042,330 preferred) is material to investors' assessment of share structure and capital allocation.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-08-05T00:33:53.200320+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":24057,"accession_number":"0001104659-26-090500","item_number":"EX-99.1","item_title":"tm2621830d4_ex99-1.htm","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"The exhibit is a formal notice to shareholders announcing the Board-approved payment of dividends by both Gerdau S.A. and Metalúrgica Gerdau S.A. for fiscal year 2026. The notice specifies record dates, ex-dividend dates, payment dates, and per-share dividend amounts (R$ 0.23 for Gerdau S.A. common and preferred shares, R$ 0.11 for Metalúrgica Gerdau). This is a material capital distribution event that affects shareholder value and is routinely disclosed in 6-K filings.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-08-05T00:33:53.200320+00:00","company_name":"GERDAU S.A.","ticker":"GGB","filing_date":"2026-08-04"},{"id":24058,"accession_number":"0001104659-26-090500","item_number":"EX-99.2","item_title":"tm2621830d4_ex99-2.htm","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"The Board of Directors approved cancellation of 163,100 common shares and 6,975,000 preferred shares as part of an ongoing share buyback plan disclosed on February 23, 2026. Share cancellations following buybacks constitute a return of capital to shareholders and are classified as dividend_distribution events. The reduction in outstanding share count (from 880,075,819 to 716,975,719 common and 1,261,042,330 preferred) is material to investors' assessment of share structure and capital allocation.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-08-05T00:33:53.200320+00:00","company_name":"GERDAU S.A.","ticker":"GGB","filing_date":"2026-08-04"}]}