6-K - GGB - Equibles

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 August 29, 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, August 28, 2024
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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: August 29, 2024

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

Exhibit 99.1

1. Tax on the circulation of goods and services 2. Social Integration Program and Contribution for Social Security Financing GERDAU S.A. Corporate Tax ID (CNPJ/MF): 33.611.500/0001-19 Company Registry (NIRE): 35300520696 METALÚRGICA GERDAU S.A. Corporate Tax ID (CNPJ/MF): 92.690.783/0001-09 Company Registry (NIRE): 35300520751 MATERIAL FACT GERDAU S.A. (B3: GGBR / NYSE: GGB) and METALÚRGICA GERDAU S.A. (B3: GOAU) (jointly “Companies”), hereby inform its shareholders and the market in general that its subsidiary Gerdau Aços Longos S.A., withdrew on this date, the judicially deposited amounts totaling R$1.77 billion, as a result of the final judgment of a court decision requesting provisional compliance with a sentence relating to the process that dealt with the exclusion of ICMS1 from the calculation basis for PIS and COFINS2 .. Given the above and in accordance with Note 15, Item III, to the Financial Statements as of June 30, 2024, Gerdau has converted the financial resource into cash availability and will file a Credit Qualification Request with the Brazilian Federal Revenue Service, aiming to offset a tax credit arising from overpayment or incorrect payment in the amount of R$786 million, at the rate of 1/60th per month. The gain related to the aforementioned tax credits has already been recognized in the Companies' Financial Statements, and therefore, there is no material effect to be recognized in the Income Statements for the current fiscal year. São Paulo, August 28, 2024. Rafael Dorneles Japur Executive Vice-President and Investor Relations Officer