6-K
Gerdau S.A. (GGB)
U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 6-K
REPORT OF FOREIGN PRIVATE ISSUER
PURSUANT TO RULE 13a-16 OR 15d-16 UNDER THE
SECURITIES EXCHANGE ACT OF 1934
Dated February 7, 2023
Commission File Number 1-14878
GERDAU S.A.
(Translation of Registrant’s Name into English)
Av. Dra. Ruth Cardoso, 8,501 – 8° andar
São Paulo, São Paulo - Brazil CEP 05425-070
(Address of principal executive offices)
Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F.
Form 20-F x Form 40-F ¨
Exhibit Index
| Exhibit | Description of Exhibit |
|---|---|
| 99.1 | Material Fact, February 3, 2023 |
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this Report to be signed on its behalf by the undersigned, thereunto duly authorized.
Date: February 7, 2023
| GERDAU S.A. | |
|---|---|
| By: | /s/ Rafael Dorneles Japur |
| Name: | Rafael Dorneles Japur |
| Title: | Executive Vice President<br><br> Investor Relations Officer |
Exhibit 99.1
| GERDAU S.A.<br><br> <br>Tax<br> ID (CNPJ/ME) 33.611.500/0001-19<br><br> <br>Registry<br> (NIRE): 35300520696 | METALÚRGICA GERDAU S.A.<br><br> <br>Tax<br> ID (CNPJ/ME) 92.690.783/0001-09<br><br> <br>Registry<br> (NIRE): 35300520751 |
|---|
materialfact
GerdauS.A. and Metalúrgica Gerdau S.A. (collectively, the “Companies”), pursuant to article 157, paragraph 4 of Law 6,404/76 and CVM Resolution 44/2021, as amended, hereby inform their shareholders and the market in general that, as disclosed in their financial statements, Gerdau Açominas S.A., Gerdau Aços Longos S.A. and Gerdau S.A. ("Companies") have obtained a favorable outcome in a tax lawsuit ("Court Decision") regarding the right to PIS and COFINS credits on their scrap acquisitions.
With the final and unappealable decision of the Judicial Decision, which occurred on February 2, 2023, the Companies will be entitled to recognize in the results a credit of approximately R$ 800 million (principal plus monetary restatement, deducted from attorney's fees and taxes). This amount, until then disclosed as Other contingent assets by the Companies, reached the level of practically certain, resulting in the recognition of the tax asset, whose monetization is expected to take place within up to 5 (five) years.
The Companies will keep the market and its shareholders informed about new information related to the matter.
São Paulo, February 3, 2023
RafaelDorneles Japur
Executive Vice-President
Investor Relations Officer
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