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6-K

Gerdau S.A. (GGB)

6-K 2024-03-15 For: 2024-03-15
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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

SECURITIES EXCHANGEACT OF 1934

Dated March 15, 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, March 14, 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:  March 15, 2024

GERDAU S.A.
By: /s/ Rafael Dorneles Japur
Name: Rafael Dorneles Japur
Title: Executive Vice President <br><br>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) (“Gerdau” or “Company”), in addition to the Material Facts released on January 17, 2024, and February 1, 2024, informs its shareholders and the market in general that, on this date, after fulfillment the corresponding precedent conditions, the divestment of its 49.85% equity interest of the joint venture Diaco S.A. (and its subsidiaries) to the INICIA Group has been concluded.

Thus, the Company has concluded the divestment of its steel production operations in both Colombia and Dominican Republic.

São Paulo, March 14, 2024.

Rafael Dorneles Japur

Executive Vice-President and

Investor Relations Officer