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6-K

Gerdau S.A. (GGB)

6-K 2024-02-16 For: 2024-02-16
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Added on April 11, 2026

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

SECURITIESEXCHANGE ACT OF 1934

Dated February 16, 2024

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 16, 2024

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 16, 2024

GERDAU S.A.
By: /s/ Rafael Dorneles Japur
Name: Rafael Dorneles Japur
Title: Executive Vice President Investor Relations Director

Exhibit 99.1

GERDAU S.A.

Corporate Tax ID (CNPJ/MF): 33.611.500/0001-19

Registry (NIRE): 35300520696

MATERIAL FACT

Gerdau S.A. (B3: GGBR / NYSE: GGB) (“Company”) informs to its shareholders and the market in general that, in addition to the Material Fact released on December 28, 2023, the request to delist the Company’s shares traded on Latin American Securities Market (“Latibex”) has been granted, and as of today the Company is no longer listed on it.

The Company’ shares continue to be traded on the B3 S.A. – Brasil, Bolsa, Balcão and on the New York Stock Exchange - NYSE.

São Paulo, February 16, 2024.

Rafael Dorneles Japur

Executive Vice-President and

Investor Relations Officer