SID 6-K 2024 - Equibles

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 6-K

Report of Foreign Private Issuer Pursuant to Rule 13a-16 or 15d-16 of the

Securities Exchange Act of 1934

For the month of August, 2024 Commission File Number 1-14732

COMPANHIA SIDERÚRGICA NACIONAL

(Exact name of registrant as specified in its charter)

National Steel Company

(Translation of Registrant's name into English)

Av. Brigadeiro Faria Lima 3400, 20º andarSão Paulo, SP, Brazil04538-132

(Address of principal executive office)

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 _______

Indicate by check mark whether the registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934. Yes _______ No ___X____

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

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Table of Contents

Company Information
Capital Breakdown	1
Parent Company Financial Interim Accounting Information
Statement of Financial Position - Assets	2
Statement of Financial Position - Liabilities	3
Interim Income Statement	4
Interim Statement of Comprehensive Income	5
Interim Statement of Cash Flows	6
Interim Statement of Changes in Shareholders’ Equity	7
Interim Statement of Added Value	9
Consolidated Interim Financial Statements
Statement of Financial Position - Assets	10
Statement of Financial Position - Liabilities	11
Interim Income Statement	12
Interim Statement of Comprehensive Income	13
Interim Statement of Cash Flows	14
Interim Statement of Changes in Shareholders’ Equity	15
Interim Statement of Added Value	17
Notes to the Financial Statements	18
Reports and Statements
Independent Auditors’ Report	65
Statement of Directors on Interim Accounting Information	67
Statement of Directors on Auditor's Report	68

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

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Company Information / Capital Breakdown

Number of Shares<br><br> <br>(Units)	Current Period<br><br> <br>6/30/2024
Paid-in Capital
Common	1,326,093,947
Preferred	0
Total	1,326,093,947
Treasury Shares Acquired
Common	0
Preferred	0
Total	0

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | ParentCompany Interim Financial Statement - Statement of Financial Position – Assets | | --- | | (R$ thousand) |

Account Code	Description	06/30/2024	12/31/2023
1	Total Assets	63,730,008	60,462,818
1.01	Current Assets	13,329,960	13,769,870
1.01.01	Cash and Cash Equivalents	1,654,353	2,270,070
1.01.02	Financial Investments	1,283,300	1,524,709
1.01.02.01	Financial Investments Measured a Fair Value Through Profit or Loss	1,249,710	1,493,204
1.01.02.01.03	Financial Investments Measured a Fair Value Through Profit or Loss – Usiminas’ Shares	1,249,710	1,493,204
1.01.02.03	Financial Investments at Amortized Cost	33,590	31,505
1.01.03	Trade Receivables	1,626,444	1,870,367
1.01.04	Inventory	6,790,318	6,168,584
1.01.06	Recoverable Taxes	994,748	855,663
1.01.08	Other Current Assets	980,797	1,080,477
1.01.08.03	Others	980,797	1,080,477
1.01.08.03.03	Derivative Financial Instruments	75,422	12,122
1.01.08.03.04	Prepaid Expenses	239,918	248,688
1.01.08.03.06	Dividends Receivable	268,359	562,938
1.01.08.03.07	Others	397,098	256,729
1.02	Non-Current Assets	50,400,048	46,692,948
1.02.01	Long-Term Assets	12,369,820	10,545,374
1.02.01.03	Financial Investments at Amortized Cost	127,855	111,350
1.02.01.07	Deferred Taxes	4,686,382	3,213,410
1.02.01.10	Other Non-Current Assets	7,555,583	7,220,614
1.02.01.10.03	Recoverable Taxes	1,844,809	1,820,866
1.02.01.10.04	Judicial Deposits	199,454	210,833
1.02.01.10.05	Prepaid Expenses	49,985	64,659
1.02.01.10.06	Receivable from Related Parties	4,100,889	3,889,117
1.02.01.10.07	Others	1,360,446	1,235,139
1.02.02	Investments	29,225,094	27,800,877
1.02.02.01	Equity Interest	29,088,436	27,663,116
1.02.02.02	Investment Property	136,658	137,761
1.02.03	Property, Plant and Equipment	8,752,464	8,288,815
1.02.03.01	Property, Plant and Equipment in Operation	7,565,729	7,468,574
1.02.03.02	Right of Use in Leases	5,668	6,067
1.02.03.03	Property, Plant and Equipment in Progress	1,181,067	814,174
1.02.04	Intangible Assets	52,670	57,882

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | Parent Company Interim Financial Statement - Statement of Financial Position– Liabilities | | --- | | (R$ thousand) | | Account Code | Description | 06/30/2024 | 12/31/2023 | | --- | --- | --- | --- | | 2 | Total Liabilities | 63,730,008 | 60,462,818 | | 2.01 | Current Liabilities | 15,861,645 | 15,031,033 | | 2.01.01 | Payroll and Related Taxes | 211,182 | 172,098 | | 2.01.02 | Trade Payables | 3,626,897 | 3,976,931 | | 2.01.03 | Taxes Obligations | 213,210 | 175,576 | | 2.01.04 | Current Debt | 6,491,720 | 5,588,464 | | 2.01.05 | Other Payables | 5,302,803 | 5,102,736 | | 2.01.05.02 | Others | 5,302,803 | 5,102,736 | | 2.01.05.02.01 | Dividends and Interest on Capital Payable | 5,760 | 5,230 | | 2.01.05.02.04 | Advances from Customers | 411,229 | 277,764 | | 2.01.05.02.09 | Trade Payables – Forfaiting | 4,107,866 | 3,980,003 | | 2.01.05.02.10 | Lease Liabilities | 2,691 | 6,523 | | 2.01.05.02.11 | Other Payables | 775,257 | 833,216 | | 2.01.06 | Provisions | 15,833 | 15,228 | | 2.01.06.01 | Provision for Tax, Social Security, Labor and Civil Risks | 15,833 | 15,228 | | 2.02 | Non-Current Liabilities | 33,820,000 | 27,931,110 | | 2.02.01 | Non-Current Debt | 22,198,219 | 18,102,841 | | 2.02.02 | Other Payables | 921,756 | 848,817 | | 2.02.02.02 | Others | 921,756 | 848,817 | | 2.02.02.02.03 | Advances from Customers | 604,742 | 709,495 | | 2.02.02.02.07 | Lease Liabilities | 3,198 | 476 | | 2.02.02.02.08 | Trade Payables | 95,110 | 11,184 | | 2.02.02.02.09 | Other Payables | 218,706 | 127,662 | | 2.02.04 | Provisions | 10,700,025 | 8,979,452 | | 2.02.04.01 | Provision for Tax, Social Security, Labor and Civil Risks | 315,207 | 312,180 | | 2.02.04.02 | Other Provisions | 10,384,818 | 8,667,272 | | 2.02.04.02.03 | Provision for Environmental Liabilities and Decommissioning of Assets | 155,590 | 160,968 | | 2.02.04.02.04 | Pension and Healthcare Plan | 502,492 | 481,118 | | 2.02.04.02.05 | Provision for Losses on Investments | 9,726,736 | 8,025,186 | | 2.03 | Shareholders’ Equity | 14,048,363 | 17,500,675 | | 2.03.01 | Paid-up Capital | 10,240,000 | 10,240,000 | | 2.03.02 | Capital Reserves | 32,720 | 32,720 | | 2.03.04 | Earnings Reserves | 5,121,236 | 6,071,236 | | 2.03.04.01 | Legal Reserve | 1,158,925 | 1,158,925 | | 2.03.04.02 | Statutory Reserve | 3,962,311 | 4,912,311 | | 2.03.05 | Accumulated Earnings (Losses) | (1,118,480) | | | 2.03.08 | Other Comprehensive Income | (227,113) | 1,156,719 |

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | Parent Company Interim Income Statement | | --- | | (R$ thousand) | | Account Code | Description | Accumulated of the Current Period 04/01/2024 to 06/30/2024 | Accumulated of the Current Period 01/01/2024 to 06/30/2024 | Accumulated of the Previous Period 04/01/2023 to 06/30/2023 | Accumulated of the Previous Period 01/01/2023 to 06/30/2023 | | --- | --- | --- | --- | --- | --- | | 3.01 | Net Operating Revenue | 4,663,735 | 8,871,519 | 4,878,076 | 9,348,143 | | 3.02 | Cost of Goods Sold and Services Rendered | (4,454,735) | (8,555,029) | (4,611,523) | (8,702,487) | | 3.03 | Gross Profit | 209,000 | 316,490 | 266,553 | 645,656 | | 3.04 | Operating (Expenses)/Income | (474,152) | (1,023,331) | 134,319 | (643,914) | | 3.04.01 | Selling Expenses | (210,782) | (413,670) | (184,478) | (395,967) | | 3.04.02 | General and Administrative Expenses | (103,146) | (191,176) | (82,717) | (136,621) | | 3.04.04 | Other Operating Income | 42,031 | 108,506 | (35,407) | 12,540 | | 3.04.05 | Other Operating Expenses | (235,336) | (450,177) | (311,527) | (1,102,012) | | 3.04.06 | Equity Results in Associate Companies | 33,081 | (76,814) | 748,448 | 978,146 | | 3.05 | Income Before Financial Results and Income Taxes | (265,152) | (706,841) | 400,872 | 1,742 | | 3.06 | Financial Results | (565,066) | (958,802) | (732,232) | (1,333,570) | | 3.06.01 | Financial Income | 139,316 | 334,987 | 73,552 | 263,876 | | 3.06.02 | Financial Expenses | (704,382) | (1,293,789) | (805,784) | (1,597,446) | | 3.06.02.01 | Foreign Exchange, net | 284,065 | 269,627 | (149,538) | (236,470) | | 3.06.02.02 | Financial Expenses | (988,447) | (1,563,416) | (656,246) | (1,360,976) | | 3.07 | Income Before Income Taxes | (830,218) | (1,665,643) | (331,360) | (1,331,828) | | 3.08 | Income Tax and Social Contribution | 301,439 | 547,163 | 514,963 | 589,035 | | 3.08.01 | Current | | | 195,434 | 181,446 | | 3.08.02 | Deferred | 301,439 | 547,163 | 319,529 | 407,589 | | 3.09 | Net Income from Continuing Operations | (528,779) | (1,118,480) | 183,603 | (742,793) | | 3.11 | Net Income/(Loss) for the Period | (528,779) | (1,118,480) | 183,603 | (742,793) | | 3.99 | Income per Share | | | | | | 3.99.01 | Basic Income per Share | | | | | | 3.99.01.01 | Ordinary Shares | (0.39875) | (0.84344) | 0.13845 | (0.56014) | | 3.99.02 | Diluted Income per Share | | | | | | 3.99.02.01 | Ordinary Shares | (0.39875) | (0.84344) | 0.13845 | (0.56014) |

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | Parent Company Interim Statement of Comprehensive Income | | --- | | (R$ thousand) | | Account Code | Description | Accumulated of the Current Period 04/01/2024 to 06/30/2024 | Accumulated of the Current Period 01/01/2024 to 06/30/2024 | Accumulated of the Previous Period 04/01/2023 to 06/30/2023 | Accumulated of the Previous Period 01/01/2023 to 06/30/2023 | | --- | --- | --- | --- | --- | --- | | 4.01 | Net Income/(Loss) for the Period | (528,779) | (1,118,480) | 183,603 | (742,793) | | 4.02 | Other Comprehensive Income | (1,779,635) | (1,419,105) | 686,522 | 1,349,302 | | 4.02.01 | Actuarial Gains (Losses) on Defined Benefits Plans, net | (1,058) | (1,336) | 670 | 1,342 | | 4.02.04 | Cumulative Translation Adjustments for the Period | 350,057 | 379,204 | (169,291) | (198,093) | | 4.02.11 | Gains/(Losses) on Cash Flow Hedge, net - Recognized on Shareholders' Equity | (1,474,416) | (1,788,401) | 575,793 | 889,539 | | 4.02.13 | Gains/(Losses) on Cash Flow Hedge, net - Reclassified to Profit and Losses | | (8,759) | 6,621 | 239,735 | | 4.02.15 | Gains/(Losses) on Cash Flow Hedge, net - Share of Other Comprehensive Income of Equity-Accounted Investments | (654,218) | 187 | 272,729 | 416,779 | | 4.03 | Comprehensive Income for the Period | (2,308,414) | (2,537,585) | 870,125 | 606,509 |

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | Parent Company Interim Statement of Cash Flows | | --- | | (R$ thousand) | | Account Code | Description | Accumulated of the Current Period 01/01/2024 to 06/30/2024 | Accumulated of the Previous Period 01/01/2023 to 06/30/2023 | | --- | --- | --- | --- | | 6.01 | Net cash provided by operating activities | (706,091) | (401,881) | | 6.01.01 | Cash provided by operating activities | (225,600) | (156,495) | | 6.01.01.01 | Net income for the period | (1,118,480) | (742,793) | | 6.01.01.02 | Interest on loans and borrowings paid | 881,371 | 799,557 | | 6.01.01.03 | Interest on loans and borrowings granted | (107,134) | (118,574) | | 6.01.01.04 | Depreciation, amortization and depletion | 647,772 | 558,761 | | 6.01.01.05 | Results in equity-accounted investments | 79,259 | (978,146) | | 6.01.01.06 | Deferred taxes | (547,163) | (407,589) | | 6.01.01.08 | Provision for tax, social security, labor, civil and environmental risks | 3,631 | 12,869 | | 6.01.01.09 | Foreign exchange, net | (232,984) | 751,026 | | 6.01.01.10 | Updated shares – fair value through profit or loss | 243,494 | 17,758 | | 6.01.01.12 | Provision for consumption and services | | (1,314) | | 6.01.01.13 | Allowance for credit loss on trade and other receivables, net | (5,377) | 7,387 | | 6.01.01.14 | Charges on lease liabilities | 293 | 628 | | 6.01.01.15 | Provision for consumption and services | (37,132) | (16,445) | | 6.01.01.18 | Dividends receveid from Usiminas | (44,681) | (51,111) | | 6.01.01.19 | Other provisions | 11,531 | 11,491 | | 6.01.02 | Decrease/(increase) in assets and decrease/(increase) in liabilities | (480,491) | (245,386) | | 6.01.02.01 | Trade receivables - third parties | (84,715) | 2,485 | | 6.01.02.02 | Trade receivables - related party | 202,093 | 345,511 | | 6.01.02.03 | Inventory | (652,530) | 1,636,471 | | 6.01.02.04 | Other receivables from related parties | 1,034,915 | 1,979,543 | | 6.01.02.05 | Recoverable taxes | (163,027) | (79,134) | | 6.01.02.06 | Judicial deposits | 11,379 | 13,409 | | 6.01.02.07 | Cash received on settlement of derivatives, net | 1,553 | 15,340 | | 6.01.02.09 | Trade payables | (265,022) | (562,692) | | 6.01.02.10 | Trade payables – forfaiting | 127,862 | (2,799,126) | | 6.01.02.11 | Payroll and related taxes | 39,084 | 38,701 | | 6.01.02.12 | Taxes obligations | 36,734 | (58,774) | | 6.01.02.14 | Payables to related parties | 29,189 | (13,090) | | 6.01.02.16 | Interest paid | (846,224) | (741,416) | | 6.01.02.17 | Interest received | 968 | 1,565 | | 6.01.02.19 | Others | 47,250 | (24,179) | | 6.02 | Net cash used in investing activities | (1,298,360) | (970,065) | | 6.02.01 | Decrease (increase) in investments in investees | (104,500) | (110,782) | | 6.02.02 | Acquisition of PP&E, intangible assets and investment properties | (1,069,672) | (717,519) | | 6.02.08 | Intercompany loans granted | (108,189) | (161,052) | | 6.02.09 | Intercompany loans received | 2,592 | 2,592 | | 6.02.11 | Financial investments, net | (18,591) | 16,696 | | 6.03 | Net cash used in financing activities | 1,388,734 | 176,708 | | 6.03.01 | Loans and borrowings from third parties | 2,351,299 | 5,125,458 | | 6.03.02 | Transactions cost - borrowings and financing | (42,133) | (6,506) | | 6.03.03 | Loans and borrowings from related parties | 2,487,558 | 153,864 | | 6.03.04 | Repayment of leases | (1,707,434) | (5,282) | | 6.03.05 | Repayment of principal from third parties' debt | (744,878) | (2,346,132) | | 6.03.06 | Repayment of principal from related parties' debt | (949,389) | (530,449) | | 6.03.07 | Dividends and interest on capital paid to CSN's shareholdes | (6,289) | (2,214,245) | | 6.05 | Increase (decrease) in cash and cash equivalents | (615,717) | (1,195,238) | | 6.05.01 | Cash and cash equivalents in the beginning of the period | 2,270,070 | 2,839,405 | | 6.05.02 | Cash and equivalents at the end of the period | 1,654,353 | 1,644,167 |

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | Parent Company Interim Statement of Changes in Shareholders’ Equity - 01/01/2024 to 06/30/2024 | | --- | | (R$ thousand) | | Account Code | Description | Paid-up Capital | Capital Reserve, Granted Options and Treasury Shares | Earnings Reserve | Retained Earnings (Accumulated Losses) | Other Comprehensive Income | Shareholders’ Equity | | --- | --- | --- | --- | --- | --- | --- | --- | | 5.01 | Balance at the Beginning of the Period | 10,240,000 | 32,720 | 6,071,236 | | 1,156,719 | 17,500,675 | | 5.02 | Prior Year Adjustment | | | | | | | | 5.03 | Adjusted Opening Balances | 10,240,000 | 32,720 | 6,071,236 | | 1,156,719 | 17,500,675 | | 5.04 | Capital Transaction with Shareholders | | | (950,000) | | 35,273 | (914,727) | | 5.05 | Total Comprehensive Income | | | | (1,118,480) | (1,419,105) | (2,537,585) | | 5.05.01 | Net Income/(Loss) for the Period | | | | (1,118,480) | | (1,118,480) | | 5.05.02 | Other Comprehensive Income | | | | | (1,419,105) | (1,419,105) | | 5.05.02.04 | Translation Adjustments | | | | | 379,204 | 379,204 | | 5.05.02.06 | Actuarial Gains/(Losses) on Pension Plan, net of Taxes | | | | | (1,336) | (1,336) | | 5.05.02.07 | (Loss) / Gain on Cash Flow Hedge Accounting, net of Taxes | | | | | (1,796,973) | (1,796,973) | | 5.06 | Changes in Shareholders' Equity | | | | | | | | 5.07 | Balance at the End of the Period | 10,240,000 | 32,720 | 5,121,236 | (1,118,480) | (227,113) | 14,048,363 |

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | Parent Company Interim Statement of Changes in Shareholders’ Equity - 01/01/2023 to 06/30/2023 | | --- | | (R$ thousand) | | Account Code | Description | Paid-up Capital | Capital Reserve, Granted Options and Treasury Shares | Earnings Reserve | Retained Earnings (Accumulated Losses) | Other Comprehensive Income | Shareholders’ Equity | | --- | --- | --- | --- | --- | --- | --- | --- | | 5.01 | Balance at the Beginning of the Period | 10,240,000 | 32,720 | 8,988,442 | | 228,305 | 19,489,467 | | 5.02 | Prior Year Adjustment | | | | | | | | 5.03 | Adjusted Opening Balances | 10,240,000 | 32,720 | 8,988,442 | | 228,305 | 19,489,467 | | 5.04 | Capital Transaction with Shareholders | | | (1,614,000) | | | (1,614,000) | | 5.04.06 | Dividends | | | (1,614,000) | | | (1,614,000) | | 5.05 | Total Comprehensive Income | | | | (742,793) | 1,349,302 | 606,509 | | 5.05.01 | Net Income/(Loss) for the Period | | | | (742,793) | | (742,793) | | 5.05.02 | Other Comprehensive Income | | | | | 1,349,302 | 1,349,302 | | 5.05.02.04 | Translation Adjustments | | | | | (198,093) | (198,093) | | 5.05.02.06 | Actuarial Gains/(Losses) on Pension Plan, net of Taxes | | | | | 1,342 | 1,342 | | 5.05.02.07 | (Loss) / Gain on Cash Flow Hedge Accounting, net of Taxes | | | | | 1,546,053 | 1,546,053 | | 5.06 | Changes in Shareholders' Equity | | | | | | | | 5.07 | Balance at the End of the Period | 10,240,000 | 32,720 | 7,374,442 | (742,793) | 1,577,607 | 18,481,976 |

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | Parent Company Interim Statement of Added Value | | --- | | (R$ thousand) | | Account Code | Description | Accumulated of the Current Period 01/01/2024 to 06/30/2024 | Accumulated of the Previous Period 01/01/2023 to 06/30/2023 | | --- | --- | --- | --- | | 7.01 | Revenues | 10,719,691 | 11,291,561 | | 7.01.01 | Sales of Products and Rendering of Services | 10,691,326 | 11,268,196 | | 7.01.02 | Other Revenues | 49,978 | 14,606 | | 7.01.04 | Allowance (Reversal) for Expect Credit Losses | (21,613) | 8,759 | | 7.02 | Inputs Acquired from Third Parties | (7,994,108) | (10,484,751) | | 7.02.01 | Cost of Sales and Services | (7,300,269) | (9,644,967) | | 7.02.02 | Materials, Electric Power, Outsourcing and Other | (599,142) | (816,177) | | 7.02.03 | Impairment / Reversals of Assets | (94,697) | (23,607) | | 7.03 | Gross Added Value | 2,725,583 | 806,810 | | 7.04 | Retentions | (647,323) | (558,370) | | 7.04.01 | Depreciation, Amortization and Depletion | (647,323) | (558,370) | | 7.05 | Net Added Value Produced | 2,078,260 | 248,440 | | 7.06 | Transferred Added Value | 158,391 | 1,401,745 | | 7.06.01 | Share of Profit of Equity-Accounted Investments | (76,814) | 978,146 | | 7.06.02 | Financial Income | 91,493 | 263,876 | | 7.06.03 | Others | 143,712 | 159,723 | | 7.06.03.01 | Other and Exchange Gains | 143,712 | 159,723 | | 7.07 | Total Added Value to be Distributed | 2,236,651 | 1,650,185 | | 7.08 | Distribution of Added Value | 2,236,651 | 1,650,185 | | 7.08.01 | Employee Compensation | 565,924 | 686,288 | | 7.08.01.01 | Salaries | 439,823 | 495,287 | | 7.08.01.02 | Fringe Benefits | 102,008 | 158,003 | | 7.08.01.03 | Unemployment Benefits (FGTS) | 24,093 | 32,998 | | 7.08.02 | Taxes, Fees and Contributions | 1,590,654 | (54,155) | | 7.08.02.01 | Federal | 808,015 | (200,943) | | 7.08.02.02 | State | 782,639 | 146,788 | | 7.08.03 | Return on Third-Party Capital | 1,198,553 | 1,760,845 | | 7.08.03.01 | Interest | 921,207 | 1,168,747 | | 7.08.03.02 | Rental Expenses | 4,546 | 3,676 | | 7.08.03.03 | Others | 272,800 | 588,422 | | 7.08.04 | Return on Shareholders' Equity | (1,118,480) | (742,793) | | 7.08.04.02 | Dividends | (950,000) | | | 7.08.04.03 | Retained Earnings / (Losses) for the Period | (168,480) | (742,793) |

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | Consolidated Statement of Financial Position - Assets | | --- | | (R$ thousand) | | Account Code | Description | 06/30/2024 | 12/31/2023 | | --- | --- | --- | --- | | 1 | Total Assets | 93,423,377 | 91,529,720 | | 1.01 | Current Assets | 31,961,190 | 33,077,700 | | 1.01.01 | Cash and Cash Equivalents | 15,545,377 | 16,046,218 | | 1.01.02 | Financial Investments | 1,293,044 | 1,533,004 | | 1.01.02.01 | Financial Investments Measured a Fair Value Through Profit or Loss | 1,249,710 | 1,493,204 | | 1.01.02.01.03 | Financial Investments Measured a Fair Value Through Profit or Loss – Usiminas’ Shares | 1,249,710 | 1,493,204 | | 1.01.02.03 | Financial Investments at Amortized Cost | 43,334 | 39,800 | | 1.01.03 | Trade Receivables | 2,548,048 | 3,269,764 | | 1.01.04 | Inventory | 9,944,927 | 9,557,578 | | 1.01.06 | Recoverable Taxes | 1,815,500 | 1,744,074 | | 1.01.08 | Other Current Assets | 814,294 | 927,062 | | 1.01.08.03 | Others | 814,294 | 927,062 | | 1.01.08.03.03 | Derivative Financial Instruments | 102,895 | 32,211 | | 1.01.08.03.04 | Prepaid Expenses | 319,130 | 417,115 | | 1.01.08.03.06 | Dividends Receivable | 183,336 | 106,747 | | 1.01.08.03.07 | Others | 208,933 | 370,989 | | 1.02 | Non-Current Assets | 61,462,187 | 58,452,020 | | 1.02.01 | Long-Term Assets | 16,529,590 | 14,544,950 | | 1.02.01.03 | Financial Investments at Amortized Cost | 150,858 | 251,299 | | 1.02.01.05 | Inventory | 1,592,389 | 1,412,103 | | 1.02.01.07 | Deferred Taxes | 6,604,541 | 5,033,634 | | 1.02.01.10 | Other Non-Current Assets | 8,181,802 | 7,847,914 | | 1.02.01.10.03 | Recoverable Taxes | 2,529,271 | 2,537,423 | | 1.02.01.10.04 | Judicial Deposits | 624,319 | 491,882 | | 1.02.01.10.05 | Prepaid Expenses | 63,017 | 83,556 | | 1.02.01.10.06 | Receivable from Related Parties | 3,572,875 | 3,451,991 | | 1.02.01.10.07 | Others | 1,392,320 | 1,283,062 | | 1.02.02 | Investments | 5,847,028 | 5,443,131 | | 1.02.02.01 | Equity Interest | 5,643,009 | 5,237,177 | | 1.02.02.02 | Investment Property | 204,019 | 205,954 | | 1.02.03 | Property, Plant and Equipment | 28,625,261 | 27,927,458 | | 1.02.03.01 | Property, Plant and Equipment in operation | 23,317,055 | 22,827,542 | | 1.02.03.02 | Right of Use in Leases | 702,045 | 674,786 | | 1.02.03.03 | Property, Plant and Equipment in Progress | 4,606,161 | 4,425,130 | | 1.02.04 | Intangible Assets | 10,460,308 | 10,536,481 |

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | Consolidated Statement of Financial Position - Liabilities | | --- | | (R$ thousand) | | Account Code | Description | 06/30/2024 | 12/31/2023 | | --- | --- | --- | --- | | 2 | Total Liabilities | 93,423,377 | 91,529,720 | | 2.01 | Current Liabilities | 24,843,111 | 25,017,103 | | 2.01.01 | Payroll and Related Taxes | 570,155 | 469,247 | | 2.01.02 | Trade Payables | 6,533,975 | 7,739,520 | | 2.01.03 | Taxes Obligations | 853,878 | 864,609 | | 2.01.04 | Current Debt | 8,848,763 | 7,613,367 | | 2.01.05 | Other Payables | 7,995,627 | 8,294,360 | | 2.01.05.02 | Others | 7,995,627 | 8,294,360 | | 2.01.05.02.01 | Dividends and Interest on Capital Payable | 6,252 | 80,624 | | 2.01.05.02.04 | Advances from Customers | 2,333,816 | 2,063,509 | | 2.01.05.02.07 | Derivative Financial Instruments | | 936,027 | | 2.01.05.02.09 | Trade Payables – Forfaiting | 4,846,066 | 4,209,434 | | 2.01.05.02.10 | Lease Liabilities | 166,520 | 137,638 | | 2.01.05.02.11 | Other Payables | 642,973 | 867,128 | | 2.01.06 | Provisions | 40,713 | 36,000 | | 2.01.06.01 | Provision for Tax, Social Security, Labor and Civil Risks | 40,713 | 36,000 | | 2.02 | Non-Current Liabilities | 52,147,209 | 46,827,779 | | 2.02.01 | Non-Current Debt | 42,018,440 | 37,245,708 | | 2.02.02 | Other Payables | 6,921,897 | 6,438,492 | | 2.02.02.02 | Others | 6,921,897 | 6,438,492 | | 2.02.02.02.03 | Advances from Customers | 5,540,608 | 5,144,623 | | 2.02.02.02.06 | Derivative Financial Instruments | | 60,468 | | 2.02.02.02.07 | Lease Liabilities | 608,653 | 596,123 | | 2.02.02.02.08 | Trade Payables | 103,918 | 31,060 | | 2.02.02.02.09 | Other Payables | 668,718 | 606,218 | | 2.02.03 | Deferred Taxes Assets | 323,652 | 304,002 | | 2.02.04 | Provisions | 2,883,220 | 2,839,577 | | 2.02.04.01 | Provision for Tax, Social Security, Labor and Civil Risks | 1,276,165 | 1,306,870 | | 2.02.04.02 | Other Provisions | 1,607,055 | 1,532,707 | | 2.02.04.02.03 | Provision for Environmental Liabilities and Decommissioning of Assets | 1,069,367 | 1,018,805 | | 2.02.04.02.04 | Pension and Healthcare Plan | 537,688 | 513,902 | | 2.03 | Shareholders’ Equity | 16,433,057 | 19,684,838 | | 2.03.01 | Paid-up Capital | 10,240,000 | 10,240,000 | | 2.03.02 | Capital Reserves | 32,720 | 32,720 | | 2.03.04 | Earnings Reserves | 5,121,236 | 6,071,236 | | 2.03.04.01 | Legal Reserve | 1,158,925 | 1,158,925 | | 2.03.04.02 | Statutory Reserve | 3,962,311 | 4,912,311 | | 2.03.05 | Accumulated Earnings (Losses) | (1,118,480) | | | 2.03.08 | Other Comprehensive Income | (227,113) | 1,156,719 | | 2.03.09 | Earnings Attributable to the Non-Controlling Interests | 2,384,694 | 2,184,163 |

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- |

Consolidated Interim Income Statement

(R$ thousand)

Account Code	Description	Accumulated of the Current Period 04/01/2024 to 06/30/2024	Accumulated of the Current Period 01/01/2024 to 06/30/2024	Accumulated of the Previous Period 04/01/2023 to 06/30/2023	Accumulated of the Previous Period 01/01/2023 to 06/30/2023
3.01	Net Operating Revenue	10,881,740	20,594,732	10,989,111	22,307,801
3.02	Cost of Goods Sold and Services Rendered	(7,892,701)	(15,414,669)	(8,745,660)	(16,819,136)
3.03	Gross Profit	2,989,039	5,180,063	2,243,451	5,488,665
3.04	Operating (Expenses)/Income	(1,375,530)	(2,983,619)	(1,102,487)	(3,767,180)
3.04.01	Selling Expenses	(1,363,352)	(2,561,916)	(879,942)	(1,740,455)
3.04.02	General and Administrative Expenses	(224,064)	(430,917)	(201,789)	(361,670)
3.04.04	Other Operating Income	546,371	604,280	(53,557)	41,172
3.04.05	Other Operating Expenses	(432,764)	(786,665)	(74,501)	(1,835,038)
3.04.06	Equity Results in Associate Companies	98,279	191,599	107,302	128,811
3.05	Income Before Financial Results and Income Taxes	1,613,509	2,196,444	1,140,964	1,721,485
3.06	Financial Results	(1,495,391)	(2,619,918)	(1,185,909)	(2,375,536)
3.06.01	Financial Income	342,437	718,966	249,015	593,834
3.06.02	Financial Expenses	(1,837,828)	(3,338,884)	(1,434,924)	(2,969,370)
3.06.02.01	Foreign Exchange, net	(33,724)	(173,982)	(79,960)	(327,258)
3.06.02.02	Financial Expenses	(1,804,104)	(3,164,902)	(1,354,964)	(2,642,112)
3.07	Income Before Income Taxes	118,118	(423,474)	(44,945)	(654,051)
3.08	Income Tax and Social Contribution	(340,730)	(278,800)	328,243	114,801
3.08.01	Current	(654,492)	(897,716)	99,131	(258,262)
3.08.02	Deferred	313,762	618,916	229,112	373,063
3.09	Net Income from Continuing Operations	(222,612)	(702,274)	283,298	(539,250)
3.11	Consolidated net Income for the Year	(222,612)	(702,274)	283,298	(539,250)
3.11.01	Earnings Attributable to the Controlling Interests	(528,779)	(1,118,480)	183,603	(742,793)
3.11.02	Earnings it Attributable to the Non-Controlling Interests	306,167	416,206	99,695	203,543
3.99	Income per Share
3.99.01	Basic Income per Share
3.99.01.01	Ordinary Shares	(0.39875)	(0.84344)	0.13845	(0.56014)
3.99.02	Diluted Income per Share
3.99.02.01	Ordinary Shares	(0.39875)	(0.84344)	0.13845	(0.56014)

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | Consolidated Interim Statement of Comprehensive Income | | --- | | (R$ thousand) |

Account Code	Description	Accumulated of the Current Period 04/01/2024 to 06/30/2024	Accumulated of the Current Period 01/01/2024 to 06/30/2024	Accumulated of the Previous Period 04/01/2023 to 06/30/2023	Accumulated of the Previous Period 01/01/2023 to 06/30/2023
4.01	Consolidated net Income for the Period	(222,612)	(702,274)	283,298	(539,250)
4.02	Other Comprehensive Income	(1,945,711)	(1,419,056)	755,757	1,455,112
4.02.01	Actuarial Gains (Losses) on Defined Benefits Plans, net	(1,058)	(1,335)	672	1,351
4.02.04	Cumulative Translation Adjustments for the Period	350,057	379,204	(169,291)	(198,093)
4.02.10	Gains/(Losses) on Cash Flow Hedge, net - Recognized on Shareholders' Equity	(1,474,416)	(1,788,401)	575,793	889,539
4.02.12	Gains/(Losses) on Cash Flow Hedge, net - Reclassified to Profit and Losses		(8,759)	6,621	239,735
4.02.15	(Loss)/Gain Cash Flow Hedge Accounting from Investments in Subsidiaries, net Taxes	(820,294)	235	341,962	522,580
4.03	Consolidated Comprehensive Income for the Period	(2,168,323)	(2,121,330)	1,039,055	915,862
4.03.01	Earnings Attributable to the Controlling Interests	(2,308,414)	(2,537,585)	870,125	606,509
4.03.02	Earnings it Attributable to the Non-Controlling Interests	140,091	416,255	168,930	309,353

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | Consolidated Interim Statement of Cash Flows | | --- | | (R$ thousand) **** | | Account Code | Description | Accumulated of the Current Period 01/01/2024 to 06/30/2024 | Accumulated of the Previous Period 01/01/2023 to 06/30/2023 | | --- | --- | --- | --- | | 6.01 | Net cash provided by operating activities | 1,637,195 | 1,668,650 | | 6.01.01 | Cash provided by operating activities | 3,309,993 | 2,635,704 | | 6.01.01.01 | Earnings attributable to the controlling interests | (1,118,480) | (742,793) | | 6.01.01.02 | Earnings attributable to the non-controlling interests | 416,206 | 203,543 | | 6.01.01.03 | Interest on loans and borrowings paid | 1,951,417 | 1,661,173 | | 6.01.01.04 | Interest on loans and borrowings granted | (77,804) | (90,838) | | 6.01.01.05 | Depreciation, amortization and depletion | 1,834,550 | 1,614,863 | | 6.01.01.06 | Results in equity-accounted investments | (191,599) | (128,811) | | 6.01.01.07 | Deferred taxes | (618,916) | (373,063) | | 6.01.01.08 | Provision for tax, social security, labor, civil and environmental risks | (31,184) | (66,405) | | 6.01.01.09 | Foreign exchange, net | 873,519 | 512,755 | | 6.01.01.12 | Updated shares – fair value through profit or loss | 243,494 | 17,758 | | 6.01.01.13 | Charges on lease liabilities | 48,640 | 35,528 | | 6.01.01.14 | Accrued for consumption and services | (75,100) | (51,704) | | 6.01.01.15 | Provision for consumption and services | | 725 | | 6.01.01.17 | Allowance for credit loss on trade and other receivables, net | 50,557 | 52,587 | | 6.01.01.19 | Dividends receveid from Usiminas | (44,798) | (51,140) | | 6.01.01.20 | Other provisions | 49,491 | 41,526 | | 6.01.02 | Decrease/(increase) in assets and decrease/(increase) in liabilities | (1,672,798) | (967,054) | | 6.01.02.01 | Trade receivables - third parties | 590,164 | 533,479 | | 6.01.02.02 | Trade receivables - related party | (10,817) | 44,495 | | 6.01.02.03 | Inventory | (478,898) | 1,453,123 | | 6.01.02.04 | Dividends received | 44,798 | 51,140 | | 6.01.02.05 | Recoverable taxes | (63,275) | (230,914) | | 6.01.02.06 | Judicial deposits | (130,413) | (3,861) | | 6.01.02.08 | Trade payables | (1,327,689) | (342,038) | | 6.01.02.09 | Trade payables – forfaiting | 636,632 | (2,830,649) | | 6.01.02.10 | Payroll and related taxes | 98,353 | 65,552 | | 6.01.02.11 | Taxes obligations | (30,405) | (224,357) | | 6.01.02.13 | Payables to related parties | (25,817) | (78,176) | | 6.01.02.14 | Advances from clients | 861,201 | 3,186,240 | | 6.01.02.15 | Interest paid | (1,964,382) | (1,672,086) | | 6.01.02.16 | Receipt/(payment) of cash flow hedge operations | 55,761 | (793,899) | | 6.01.02.18 | Others | 71,989 | (125,103) | | 6.02 | Net cash used in investing activities | (2,106,180) | (1,631,093) | | 6.02.01 | Cash received from the acquisition of investments - Topázio and Santa Ana | (32,000) | | | 6.02.02 | Investments | | (141,369) | | 6.02.03 | Acquisition of PP&E, intangible assets and investment properties | (2,127,047) | (1,654,963) | | 6.02.11 | Intercompany loans granted | (48,356) | (101,912) | | 6.02.13 | Financial investments, net of redemption | 96,906 | 262,993 | | 6.02.14 | Intercompany loans and interest received | 4,317 | 4,158 | | 6.03 | Net cash used in financing activities | 61,114 | (94,470) | | 6.03.01 | Loans and borrowings from third parties | 5,381,083 | 7,270,697 | | 6.03.03 | Proceeds from financing | (63,821) | (107,075) | | 6.03.05 | Repayment of principal from third parties' debt | (3,877,726) | (4,435,867) | | 6.03.06 | Repayment of leases | (145,491) | (102,123) | | 6.03.07 | Dividends and interest on capital paid to CSN's shareholdes | (1,232,931) | (2,720,102) | | 6.04 | Exchange rate on translating cash and cash equivalents | (92,970) | 40,980 | | 6.05 | Increase (decrease) in cash and cash equivalents | (500,841) | (15,933) | | 6.05.01 | Cash and cash equivalents in the beginning of the period | 16,046,218 | 11,991,356 | | 6.05.02 | Cash and equivalents at the end of the period | 15,545,377 | 11,975,423 |

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | Consolidated Interim Statement of Changes in Shareholders’ Equity - 01/01/2024 to 06/30/2024 | | --- | | (R$ thousand) |

Account<br> Code	Description	Paid-up<br> Capital	Capital<br> Reserve, Granted Options and Treasury Shares	Earnings<br> Reserve	Retained<br> Earnings (Accumulated Losses)	Other<br> Comprehensive Income	Shareholders’<br> Equity	Non-Controlling<br> Interests	Shareholders’<br> Equity
5.01	Balance at the Beginning of the Period	10,240,000	32,720	6,071,236		1,156,719	17,500,675	2,184,163	19,684,838
5.02	Prior Year Adjustment
5.03	Adjusted Opening Balances	10,240,000	32,720	6,071,236		1,156,719	17,500,675	2,184,163	19,684,838
5.04	Capital Transaction with Shareholders			(950,000)		35,273	(914,727)	(215,724)	(1,130,451)
5.05	Total Comprehensive Income				(1,118,480)	(1,419,105)	(2,537,585)	416,255	(2,121,330)
5.05.01	Net Income/(Loss) for the Period				(1,118,480)		(1,118,480)	416,206	(702,274)
5.05.02	Other Comprehensive Income					(1,419,105)	(1,419,105)	49	(1,419,056)
5.05.02.04	Translation Adjustments					379,204	379,204		379,204
5.05.02.06	(Loss) / Gain on Cash Flow Hedge Accounting,<br> net of Taxes					(1,336)	(1,336)	1	(1,335)
5.05.02.07	Actuarial Gains/(Losses) on Pension Plan,<br> net of Taxes					(1,796,973)	(1,796,973)	48	(1,796,925)
5.06	Changes in Shareholders' Equity
5.07	Balance at the End of the Period	10,240,000	32,720	5,121,236	(1,118,480)	(227,113)	14,048,363	2,384,694	16,433,057

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | Consolidated Interim Statement of Changes in Shareholders’ Equity - 01/01/2023 to 06/30/2023 | | --- | | (R$ thousand) | | Account Code | Description | Paid-up Capital | Capital Reserve, Granted Options and Treasury Shares | Earnings Reserve | Retained Earnings (Accumulated Losses) | Other Comprehensive Income | Shareholders’ Equity | Non-Controlling Interests | Shareholders’ Equity | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 5.01 | Balance at the Beginning of the Period | 10,240,000 | 32,720 | 8,988,442 | | 228,305 | 19,489,467 | 2,326,577 | 21,816,044 | | 5.02 | Prior Year Adjustment | | | | | | | | | | 5.03 | Adjusted Opening Balances | 10,240,000 | 32,720 | 8,988,442 | | 228,305 | 19,489,467 | 2,326,577 | 21,816,044 | | 5.04 | Capital Transaction with Shareholders | | | (1,614,000) | | | (1,614,000) | (498,323) | (2,112,323) | | 5.04.06 | Dividends | | | (1,614,000) | | | (1,614,000) | (441,749) | (2,055,749) | | 5.04.07 | Interest on Equity | | | | | | | (56,574) | (56,574) | | 5.05 | Total Comprehensive Income | | | | (742,793) | 1,349,302 | 606,509 | 309,353 | 915,862 | | 5.05.01 | Net Income/(Loss) for the Period | | | | (742,793) | | (742,793) | 203,543 | (539,250) | | 5.05.02 | Other Comprehensive Income | | | | | 1,349,302 | 1,349,302 | 105,810 | 1,455,112 | | 5.05.02.04 | Translation Adjustments | | | | | (198,093) | (198,093) | | (198,093) | | 5.05.02.06 | (Loss) / Gain on Cash Flow Hedge Accounting, net of Taxes | | | | | 1,546,053 | 1,546,053 | 105,801 | 1,651,854 | | 5.05.02.07 | Actuarial Gains/(Losses) on Pension Plan, net of Taxes | | | | | 1,342 | 1,342 | 9 | 1,351 | | 5.06 | Changes in Shareholders' Equity | | | | | | | | | | 5.07 | Balance at the End of the Period | 10,240,000 | 32,720 | 7,374,442 | (742,793) | 1,577,607 | 18,481,976 | 2,137,607 | 20,619,583 |

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | Consolidated Interim Statement of Added Value | | --- | | (R$ thousand) | | Account Code | Description | Accumulated of the Current Period 01/01/2024 to 06/30/2024 | Accumulated of the Previous Period 01/01/2023 to 06/30/2023 | | --- | --- | --- | --- | | 7.01 | Revenues | 23,494,498 | 25,411,662 | | 7.01.01 | Sales of Products and Rendering of Services | 23,447,605 | 25,314,536 | | 7.01.02 | Other Revenues | 76,053 | 87,376 | | 7.01.04 | Allowance (Reversal) for Expect Credit Losses | (29,160) | 9,750 | | 7.02 | Inputs Acquired from Third Parties | (14,335,793) | (19,327,048) | | 7.02.01 | Cost of Sales and Services | (11,436,836) | (16,164,886) | | 7.02.02 | Materials, Electric Power, Outsourcing and Other | (2,802,311) | (2,873,826) | | 7.02.03 | Impairment / Reversals of Assets | (96,646) | (288,336) | | 7.03 | Gross Added Value | 9,158,705 | 6,084,614 | | 7.04 | Retentions | (1,832,761) | (1,610,985) | | 7.04.01 | Depreciation, Amortization and Depletion | (1,832,761) | (1,610,985) | | 7.05 | Net Added Value Produced | 7,325,944 | 4,473,629 | | 7.06 | Transferred Added Value | (933,621) | 1,547,472 | | 7.06.01 | Share of Profit of Equity-Accounted Investments | 191,599 | 128,811 | | 7.06.02 | Financial Income | 475,472 | 593,834 | | 7.06.03 | Others | (1,600,692) | 824,827 | | 7.07 | Total Added Value to be Distributed | 6,392,323 | 6,021,101 | | 7.08 | Distribution of Added Value | 6,392,323 | 6,021,101 | | 7.08.01 | Employee Compensation | 1,417,119 | 1,682,735 | | 7.08.01.01 | Salaries | 1,154,592 | 1,277,715 | | 7.08.01.02 | Fringe Benefits | 202,270 | 326,547 | | 7.08.01.03 | Unemployment Benefits (FGTS) | 60,257 | 78,473 | | 7.08.02 | Taxes, Fees and Contributions | 4,164,895 | 1,082,153 | | 7.08.02.01 | Federal | 2,389,406 | 654,046 | | 7.08.02.02 | State | 1,766,510 | 395,778 | | 7.08.02.03 | Municipal | 8,979 | 32,329 | | 7.08.03 | Return on Third-Party Capital | 1,512,583 | 3,795,463 | | 7.08.03.01 | Interest | 2,047,487 | 2,135,298 | | 7.08.03.02 | Rental Expenses | 17,884 | 1,266 | | 7.08.03.03 | Others | (552,788) | 1,658,899 | | 7.08.04 | Return on Shareholders' Equity | (702,274) | (539,250) | | 7.08.04.02 | Dividends | (950,000) | | | 7.08.04.03 | Retained Earnings / (Losses) for the Period | (168,480) | (742,793) | | 7.08.04.04 | Non-Controlling Interests in Retained Earnings | 416,206 | 203,543 |

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- |

NOTES TO THE FINANCIAL STATEMENTS

(In thousands of reais, unless otherwise indicated)

1.	DESCRIPTION OF BUSINESS

Companhia Siderúrgica Nacional (“CSN”, also referred to as “Company” or “Parent company”), is a publicly held company incorporated on April 9, 1941, under the laws of the Federative Republic of Brazil (Companhia Siderúrgica Nacional, its subsidiaries, joint ventures, joint operations and associates are collectively referred to herein as the "Group”). The Company’s registered office is located in São Paulo, SP, Brazil.

CSN is listed on the São Paulo Stock Exchange (B3 S.A.

Brasil, Bolsa, Balcão) and on the New York Stock Exchange (“NYSE”), reporting its information to the Brazilian Securities and Exchange Commission (“CVM”) and to the U.S. Securities and Exchange Commission (“SEC”).

The Group's main operating activities are divided into five 5 segments as follows:

·	Steel:

The Company’s main industrial facility is the Presidente Vargas Steelworks (“UPV”), located in the city of Volta Redonda, State of Rio de Janeiro. This segment consolidates all operations related to the production, distribution, and sale of flat steel, long steel, metallic containers and galvanized steel. In addition to its facilities in Brazil, CSN has commercial operations in the United States and operations in Portugal and Germany in order to expand its market presence and provide excellent services to end consumers. Its steel is used in home appliances, civil construction, packaging and automobile industry.

·	Mining:

Iron ore production is carried outin the cities of Congonhas, Belo Vale and Ouro Preto, in the State of Minas Gerais, by its subsidiary CSN Mineração S.A. (“CSN Mineração”). The Company’s mining activities also include tin exploration in the state of Rondônia conducted by CSN's subsidiary Estanho de Rondônia S.A. (“ERSA”), to meet the needs of the UPV. The surplus of this raw material is sold to subsidiaries and third parties.

Iron ore is primarily sold in the international market, particularly in Europe and Asia. The prices charged in these markets are historically cyclical and subject to significant fluctuations over short periods of time, influenced by factors such as global demand, strategies adopted by the major steel producers, and the foreign exchange rates. All these factors are beyond the Company’s control. The ore is transported by rail to the Terminal de Carvão e Minérios at the Port of Itaguaí (“TECAR”), a solid bulk terminal, one of the four terminals that comprise the Itaguai Port, located in the State of Rio de Janeiro and from TECAR to customers around the world. The imports of coal and coke are also carried out through this terminal by provision of services by CSN Mineração to CSN.

As a pioneer in the use of technologies that result in the possibility of stacking the tailings generated in the iron ore production process, the Company, since January 2020, has a complete structure for tailings filtration, allowing the dry stacking of the material. The tailings are disposed of in geotechnically controlled piles in areas exclusively designated for stacking, avoiding the use of dams for this purpose.

As a consequence of these measures, decommissioning dams is the natural progression for processing filtered tailings. All of our mining dams are certified and comply with current environmental regulations.

·	Cements:

CSN entered the cement market to leverage the synergy between this activity and its existing businesses. The cement production unit located adjacent to the UPV facilities, in Volta Redonda, RJ, produces CP-III type cement using slag produced by UPV's own blast furnaces. There is also the exploration of limestone and dolomite at the Arcos, MG unit to meet the needs of the steel industry and the cement factory, as well as the production of clinker at the same unit.

On August 31, 2021, the subsidiary CSN Cimentos S.A. (“CSN Cimentos”) completed the acquisition of control of Elizabeth Cimentos S.A. and Elizabeth Mineração Ltda., operating in the Northeast region, especially in Paraíba and Pernambuco. On May 1, 2022, Elizabeth Mineração was merged into CSN Cimentos.

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- |

On September 9, 2021, CSN Cimentos entered into the Agreement for the Sale and Purchase of the Shares in LafargeHolcim (Brasil) S.A., for the acquisition of 100% of the shares issued by LafargeHolcim (Brasil) S.A. (“LafargeHolcim”). On September 6, 2022, the acquisition of all shares issued by LafargeHolcim S.A. was completed, with the corporate name of LafargeHolcim being changed to "CSN Cimentos Brasil S.A.", which became controlled by CSN Cimentos. The Company's main activities are production, industrial operations and trade of cement, lime, mortar, minerals, and metals in general and complementary products for civil construction, in natura with industrial plants, warehouses and branches across the country.

On August 31, 2023, the Extraordinary General Meeting approved the merger of CSN Cimentos into CSN Cimentos Brasil with the consequent transfer of all assets, assets (movable and immovable), rights and obligations, in accordance with the terms of the “Protocol and Justification of the Incorporation of CSN Cimentos S.A. by CSN Cimentos Brasil S.A.”. Thus, CSN Cimentos was extinguished, all its shares were canceled and, in replacement, its shareholders received shares in CSN Cimentos Brasil. All activities carried out by CSN Cimentos are now carried out by CSN Cimentos Brasil. The Valuation Report of CSN Cimentos' equity as of June 30, 2023, being the basis for defining a capital increase in CSN Cimentos Brasil in the amount of R$2,383,276.

·	Logistics:

Railroads:

CSN has interests in three railroad companies: MRS Logística S.A. (“MRS”), which manages the former Southeast Railway System of Rede Ferroviária Federal S.A. (“RFFSA”), Transnordestina Logística S.A. (“TLSA”) and FTL - Ferrovia Transnordestina Logística S.A. (“FTL”), which holds the concession to operate the former Northeast Railway System of RFFSA, in the States of Maranhão, Piauí, Ceará, Rio Grande do Norte, Paraíba, Pernambuco, Alagoas - spans the States of Maranhão, Piauí, Ceará, Rio Grande do Norte, Paraíba, Pernambuco, and Alagoas. Key routes includes São Luís to Altos, Altos to Fortaleza, Fortaleza to Sousa, Sousa to Recife/Jorge Lins, Recife/Jorge Lins to Salgueiro, Jorge Lins to Propriá, Paula Cavalcante to Cabedelo, Itabaiana to Macau (Mesh I) and TLSA is responsible for the stretches from Eliseu Martins-Trindade, Trindade-Salgueiro, Salgueiro-Missão Velha and Missão Velha-Pecém (Mesh II), which are currently under construction.

Ports:

The Company operates in the State of Rio de Janeiro, through its subsidiary Sepetiba Tecon S.A., the Container Terminal (“TECON”) and through its subsidiary CSN Mineração, the TECAR, both located at the Itaguaí Port. Established in the harbor of Sepetiba, the mentioned port benefits from highway, railroad, and maritime access.

TECON handles the movement and storage of containers, vehicles, steel products, general cargo, and other items, and TECAR manages the loading and unloading of solid bulk ships, as well as the storage and distribution (road and rail) of coal, coke, petroleum coke, clinker, zinc concentrate, sulfur, iron ore and other bulk, intended for the seaborne market, supports both the Company’s operations and those of various customers.

·	Energy:

Since energy supply is fundamental to CSN’s production process, the Company has electricity generation assets to mitigate costs, enhance competitiveness.

On June 30, 2022, the Company's subsidiaries, CSN Cimentos and CSN Energia S.A. ("CSN Energia"), completed the acquisition of Santa Ana Energética S.A. (“Santa Ana”), as well as Topázio Energética S.A. ("Topázio") and, indirectly, Brasil Central Energia Ltda. ("BCE"), a subsidiary of Topázio, under the terms of the Share Purchase Agreement entered into on April 8, 2022 with Brookfield Americas Infrastructure (Brazil Power) Fundo de Investimento em Participações Multiestratégia, private equity fund managed by Brookfield Brasil Asset Management Investimentos Ltda. On October 7, 2022, subsidiaries CSN Mineração and CSN Energia S.A. completed the acquisition of 100% of the shares of Companhia Energética Chapecó – CEC, holder of the concession for the Quebra-Queixo Hydroelectric Power Plant (“Chapecó”), in accordance with the Agreement for the Purchase and Sale of Shares and Other Covenants and in the Private Instrument of Assignment of Rights and Obligations wich were signed on July 1, 2022 and July 25, 2022, respectively.

In July 2022, the Company won the auction held by the State of Rio Grande do Sul, for the sale of 100% of the shares it held, 6,381,908 equivalent to 66.23% of the share capital, of Companhia Estadual de Energia Elétrica - CEEE-G, as part of the CEEE Group privatization program, in accordance with State Law 15.298/19.On October 21, 2022, the transaction was completed with payment by the company of the auction winning price. On December 22, 2022, the acquisition of Eletrobras' 32.74% interest in CEEE-G was completed. On November 22, 2023, the post-takeover bid auction was settled, in which CFB acquired 1,271 (one thousand two hundred and seventy-one) common shares and 338 (three hundred and thirty-eight) preferred shares issued by CEEE-G, was concluded the Company currently holds 99% of the share capital of CEEE-G.

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | · | Going Concern: | | --- | --- |

Management understands that the Company has adequate resources to continue its operations. Accordingly, the Company's interim financial information for the period ended June 30, 2024, have been prepared on a going concern basis.

2.	BASIS OF PREPARATION AND STATEMENT OF COMPLIANCE

2.a)	Statement of compliance

The parent company and consolidated interim financial information (“interim financial information”) have been prepared and are presented in accordance with the accounting practices adopted in Brazil, issued by the Brazilian Accounting Pronouncements Committee (“CPC”), approved by the Brazilian Securities and Exchange Commission (“CVM”) and by the Brazilian Federal Accounting Council (“CFC”), and in accordance with the International Financial Reporting Standards (“IFRS”) issued by the International Accounting Standard Board (“IASB”) and disclose all the relevant information of the interim financial information, and only this information, and includes only the data used by the Company's management in its activities. The consolidated interim financial information are identified as “Consolidated” and the parent company's individual interim financial information are identified as “Parent Company”.

2.b)	Basis of presentation

The interim financial statements were prepared based on the historical cost and were adjusted to reflect: (i) the fair value measurement of certain financial assets and liabilities (including derivative instruments), as well as pension plan assets; and (ii) impairment losses. When IFRS and CPCs allows the option between cost or another measurement criterion, the cost of acquisition criterion was used.

The preparation of these interim financial statements requires Management to use certain accounting estimates, judgments, and assumptions that affect the application of Accounting polices the amounts reported on the balance sheet date of assets, liabilities, income, and expenses may differ from actual future results. The assumptions used are based on history and other factors considered relevant and are reviewed by the Company’s management.

The interim financial information has been prepared and is being presented in accordance with CPC 21 (R1) - “Interim Financial Reporting” and IAS 34 - “Interim Financial Reporting”, consistently with the standards issued by the CVM. This interim financial information does not include all requirements of annual or full financial statements and, accordingly, should be read in conjunction with the Company’s financial statements for the year ended December 31, 2023.

The new standards adopted for financial years beginning on or after January 1, 2024 are described in Note 2.e.

Therefore, in this interim financial information the following notes are not repeated, either due to redundancy or to the materiality in relation to those already presented in the annual financial statements:

Note 2d - Accounting policies

Note 9b - Additional information on operating subsidiaries headquartered in Brazil and abroad

Note 11a – Goodwill impairment test

Note 17b – Sensitivity analysis of deferred income tax and social contribution

Note 18 - Installment taxes

Note 21a - Transactions with controlling shareholders

Note 21c - Other unconsolidated related parties

Note 29 - Employee benefits

Note 30 - Commitments

Note 31 - Insurance

The consolidated financial statements were approved by Board of Directors on August 09, 2024.

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | 2.c) | Functional currency and presentation currency | | --- | --- |

The accounting records included in the interim financial statements of each of the Company’s subsidiaries are measured using the currency of the principal economic environment in which each subsidiary operates (“the functional currency”). The consolidated and parent company interim financial statements are presented in Brazilian reais (BRL), which is the Company’s functional and reporting currency.

Foreign currency transactions are translated into the functional currency using the exchange rates prevailing on the transaction or valuation dates, in which the items are remeasured. The balances of the asset and liability accounts are converted using the exchange rate on the balance sheet date. As of June 30, 2024, US$1 was equivalent to BRL 5.5589 (compared to BRL 4.8413 on December 31, 2023) and €1 was equivalent to BRL 5.9547 (compared to BRL 5.3516 on December 31, 2023), according to the rates obtained from the Central Bank of Brazil website.

2.d)	Statement of added value

Pursuant to Law 11,638/07, the presentation of the statement of added value is required for all publicly held companies. These statements were prepared in accordance with CPC 09 – Statement of Added Value. IFRS does not require the presentation of this statement; therefore, it is presented as additional information for IFRS purposes.

2.e)	Adoption of new requirements, standards, amendments and interpretations

The new requirements, standards, amendments and interpretations that came into force for fiscal years starting on January 1, 2024, are:

• Amendment to IFRS 16 – Lease Liability in a Sale and Leaseback;

• Amendments to IAS 1 – Classification of Liabilities as "Current" or "Non-Current";

• Amendments to IAS 7 and IFRS 7 – Disclosures on forfaiting operations.

In relation to these changes, the Company did not identify significant impacts that would alter its disclosures in terms of the adoption and interpretation of the rules; except for the amendments to IAS 7 and IFRS 7. These amendments result from the addition of items 44F and 44H to Technical Pronouncement CPC 03 (R2) – Cash Flow Statements, which provide greater detail on forfaiting operations as disclosed in note 15.a. Suppliers - Forfaiting).

3.	CASH AND CASH EQUIVALENTS
	Consolidated		Parent Company
---	---	---	---	---
	06/30/2024	12/31/2023	06/30/2024	12/31/2023
Cash in bank and in hand
In Brazil	495,597	103,383	31,719	73,819
Abroad	6,491,634	10,797,192	156,984	140,400
	6,987,231	10,900,575	188,703	214,219
Financial investments
In Brazil	5,722,817	4,227,916	1,461,494	2,052,232
Abroad	2,835,329	917,727	4,156	3,619
	8,558,146	5,145,643	1,465,650	2,055,851
	15,545,377	16,046,218	1,654,353	2,270,070

Our investments are primarily in private and public securities with yields tied to the variation of Interbank Deposit Certificates (CDI) and repo operations backed by National Treasury Notes, respectively. The Company invests portion of the funds through exclusive investment funds that have been consolidated in this interim financial information.

The financial resources available abroad, held in dollars and euros, are invested in private securities, in banks considered by the Administration to be first-rate and are remunerated at fixed rates.

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | 4. | FINANCIAL INVESTMENTS | | --- | --- |

	Consolidated				Parent Company
	Current		Non-current		Current		Non-current
	06/30/2024	12/31/2023	06/30/2024	12/31/2023	06/30/2024	12/31/2023	06/30/2024	12/31/2023
Investments ^(1)^	43,334	39,800	23,003	139,949	33,590	31,505
Usiminas shares ^(2)^	1,249,710	1,493,204			1,249,710	1,493,204
Bonds ^(3)^			127,855	111,350			127,855	111,350
	1,293,044	1,533,004	150,858	251,299	1,283,300	1,524,709	127,855	111,350

(1) These are financial investments with restricted modalities and linked to a Bank Deposit Certificate (CDB) to secure a letter of guarantee with financial institutions, and to investments in Government bonds (LFT - Treasury Financial Letters) managed by the Company’s exclusive funds. The subsidiary CSN Cimentos Brasil holds financial investments with availability restrictions as collateral for a liability, whose redemption term is indefinite, with a balance of R$3,946 on June 30, 2024, and R$122,687 on December 31, 2023

(2) As of June 8, 2024, contracts involving portions of Usiminas shares held by the Company as collateral (fiduciary alienation) have been settled.

(3) Bonds with Banco Fibra, maturing in February 2028 (see note 20.a).

**5.**TRADE RECEIVABLES

		Consolidated		Parent Company
	Ref.	06/30/2024	12/31/2023	06/30/2024	12/31/2023
Trade receivables
Third parties
Domestic market		1,585,515	1,525,773	959,228	872,666
Foreign market		1,147,297	1,801,677	39,782	31,176
		2,732,812	3,327,450	999,010	903,842
Allowance for doubtful debts		(255,213)	(226,053)	(141,171)	(119,558)
		2,477,599	3,101,397	857,839	784,284
Related parties	20.a	70,449	168,367	768,605	1,086,083
		2,548,048	3,269,764	1,626,444	1,870,367

The composition of the gross balance of accounts receivable from third-party consumers is as follows:

	Consolidated		Parent Company
	06/30/2024	12/31/2023	06/30/2024	12/31/2023
Current	2,446,857	2,938,483	841,681	720,879
Past-due up to 30 days	33,276	129,846	20,292	55,754
Past-due up to 180 days	50,979	36,568	35,226	31,248
Past-due over 180 days	201,700	222,553	101,811	95,961
	2,732,812	3,327,450	999,010	903,842

The changes in the estimated credit losses are as follows:

	Consolidated		Parent Company
	06/30/2024	12/31/2023	06/30/2024	12/31/2023
Opening balance	(226,053)	(232,830)	(119,558)	(122,872)
(Loss)/Reversal estimated	(36,103)	(2,959)	(26,500)	(251)
Recovery and write-offs of receivables	6,943	9,736	4,887	3,565
Closing balance	(255,213)	(226,053)	(141,171)	(119,558)

The Company conducts credit assignment transactions without co-obligation. After assignment the customer's trade notes/securities and receipt of the funds from the closing of each transaction, CSN settles the related accounts receivable and is fully released from the credit risk associated with these transactions. The financial charges related to credit assignment transactions in the period ended June 30, 2024 were R$13,463 in the consolidated and R$12,955 in the parent company, classified under financial expenses.

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | 6. | INVENTORIES | | --- | --- | | | Consolidated | | Parent Company | | | --- | --- | --- | --- | --- | | | 06/30/2024 | 12/31/2023 | 06/30/2024 | 12/31/2023 | | Finished goods | 3,632,983 | 3,856,491 | 2,255,683 | 2,121,712 | | Work in progress | 3,444,356 | 3,316,396 | 1,611,241 | 1,622,987 | | Raw materials | 3,085,489 | 2,607,079 | 2,258,276 | 1,820,109 | | Storeroom supplies | 1,338,341 | 1,225,963 | 574,359 | 566,961 | | Advances to suppliers | 141,148 | 85,623 | 128,239 | 61,119 | | Provision for losses | (105,001) | (121,871) | (37,480) | (24,304) | | | 11,537,316 | 10,969,681 | 6,790,318 | 6,168,584 | | Classified: | | | | | | Current | 9,944,927 | 9,557,578 | 6,790,318 | 6,168,584 | | Non-current ^(1)^ | 1,592,389 | 1,412,103 | | | | | 11,537,316 | 10,969,681 | 6,790,318 | 6,168,584 | | (1) | Long-term iron ore inventories intended for use after the construction of the processing plant, which will produce pellet feed. | | --- | --- |

The changes in the provision for losses on inventories are as follows:

	Consolidated		Parent Company
	06/30/2024	12/31/2023	06/30/2024	12/31/2023
Opening balance	(121,871)	(96,493)	(24,304)	(16,124)
Reversal/(Provision for losses) on inventories with low turnover and obsolescence	16,870	(25,378)	(13,176)	(8,180)
Closing balance	(105,001)	(121,871)	(37,480)	(24,304)
7.	RECOVERABLE TAXES
---	---

	Consolidated		Parent Company
	06/30/2024	12/31/2023	06/30/2024	12/31/2023
ICMS (Brazilian State Value-Added Tax)	1,649,158	1,492,575	1,125,854	1,015,444
Brazilian federal contributions	2,633,799	2,729,606	1,700,475	1,592,694
Other taxes	61,814	59,316	13,228	68,391
	4,344,771	4,281,497	2,839,557	2,676,529
Classified:
Current	1,815,500	1,744,074	994,748	855,663
Non-current	2,529,271	2,537,423	1,844,809	1,820,866
	4,344,771	4,281,497	2,839,557	2,676,529

The credits arise mainly from ICMS (Brazilian State Value-Added Tax), PIS (Social Integration Program Contribution) and COFINS (Contribution for the Financing of Social Security) - both of which are Brazilian federal taxes on business revenues levied on purchases of inputs and fixed assets, in accordance with current legislation. These credits are typically realized through offsets against liabilities of the same nature or with other federal taxes, as permitted by legislation. Based on analyses and projections made by Management, the Company does not foresee any risk of non-realization of these tax credits.

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | 8. | OTHER CURRENT AND NON-CURRENT ASSETS | | --- | --- |

Other current and non-current assets are as follows:

		Consolidated				Parent Company
		Current		Non-current		Current		Non-current
	Ref.	06/30/2024	12/31/2023	06/30/2024	12/31/2023	06/30/2024	12/31/2023	06/30/2024	12/31/2023
Judicial deposits	18			624,319	491,882			199,454	210,833
Derivative transactions	13	102,895	32,211			75,422	12,122
Dividends receivable	20.a	183,336	185,178			268,359	562,938
Prepaid expenses		319,130	416,556	63,017	83,557	239,918	248,472	49,985	64,652
Prepaid expenses		319,130	337,107	21,847	44,027	239,918	248,472	17,580	33,645
Prepaid expenses with freight			79,449
Actuarial asset	20.a			41,170	39,530			32,405	31,007
Receivables from related parties		13,621	13,625	3,572,875	3,451,991	362,051	222,467	4,100,889	3,889,118
Loans with related parties	20.a	5,312	5,316	1,780,296	1,659,412	5,312	5,316	2,308,302	2,096,536
Other receivables from related parties	20.a	8,309	8,309	1,792,579	1,792,579	356,739	217,151	1,792,587	1,792,582
Other assets		195,312	279,492	1,392,320	1,283,061	35,047	34,478	1,360,446	1,235,145
Trading securities		3,955	7,198			3,816	7,054
Compulsory loans from Eletrobrás				53,915	62,913			51,291	60,136
Employee debts		78,005	61,332			30,770	27,166
Receivables by indemnity ^(1)^			106,405	1,325,751	1,173,922			1,308,078	1,173,922
Term of Agreement GSF DFESA		14,264	14,264	9,509	16,642
Advances to suppliers		3,628	10,158
Others		95,460	80,135	3,145	29,584	461	258	1,077	1,087
		814,294	927,062	5,652,531	5,310,491	980,797	1,080,477	5,710,774	5,399,748
(1)	In December 2023, an amount of R$106,405 was recognized as a current asset related to an income tax dispute<br>abroad. This amount was received in the second quarter of 2024 and is no longer included under 'Other assets'. The non-current asset comprises<br>a certain and mensurable credit arising from a final and binding court decision in favor of the Company. This credit is due to losses<br>and damages resulting from voltage drops in the energy supply in the periods from January 1991 to June 2002, as well as refund of overpaid<br>rail freight amounts from April 1994 to March 1996 from the company RFFSA. After RFFSA was dissolved, it became part of the passive obligation<br>of the Federal Government. As of June 30, 2024, the monetary restatement of the receivable related to RFFSA was recognized, amounting<br>to R$121,309.
---	---
9.	BASIS OF CONSOLIDATION AND INVESTMENTS
---	---

The information regarding the activities of jointly controlled subsidiaries, joint operations, associates and other investments remains unchanged from what was disclosed in the Company's financial statements as of December 31, 2023. Therefore, Management has decided not to repeat this information in the interim financial statements of June 30, 2024.

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | Companies | 06/30/2024 | 12/31/2023 | Core business | | --- | --- | --- | --- | | Direct interest in subsidiaries: full consolidation | | | | | CSN Islands VII Corp. | 100.00 | 100.00 | Financial transactions | | CSN Inova Ventures | 100.00 | 100.00 | Equity interests and financial transactions | | CSN Islands XII Corp. | 100.00 | 100.00 | Financial transactions | | CSN Steel S.L.U. | 100.00 | 100.00 | Equity interests and financial transactions | | TdBB S.A (*) | 100.00 | 100.00 | Equity interests | | Sepetiba Tecon S.A. | 99.99 | 99.99 | Port services | | Minérios NacionalS.A. | 99.99 | 99.99 | Mining and Equity interests | | Companhia Florestal do Brasil | 99.99 | 99.99 | Reforestation | | Estanho de Rondônia S.A. | 99.99 | 99.99 | Tin Mining | | Companhia Metalúrgica Prada | 99.89 | 99.89 | Manufacture of containers and distribution of steel products | | CSN Mineração S.A. | 79.75 | 79.75 | Mining | | CSN Energia S.A. | 99.99 | 99.99 | Sale of electric power | | FTL - Ferrovia Transnordestina Logística S.A. | 92.71 | 92.71 | Railroad logistics | | Nordeste Logística S.A. | 99.99 | 99.99 | Port services | | CSN Inova Ltd. | 100.00 | 100.00 | Advisory and implementation of new development projec | | CBSI - Companhia Brasileira de Serviços de Infraestrutura | 99.99 | 99.99 | Equity interests and product sales and iron ore | | CSN Cimentos Brasil S.A. | 99.99 | 99.99 | Manufacturing and sale of cement | | Berkeley Participações e Empreendimentos S.A. | 100.00 | 100.00 | Electric power generation and equity interests | | CSN Inova Soluções S.A. | 99.99 | 99.90 | Equity interests | | CSN Participações I | 99.90 | 99.90 | Equity interests | | Circula Mais Serviços de Intermediação Comercial S.A. | 0.10 | 0.10 | Commercial intermediation for the purchase and sale of assets and materials in general | | CSN Participações III | 99.90 | 99.90 | Equity interests | | CSN Participações IV | 99.90 | 99.90 | Equity interests | | CSN Participações V | 99.90 | 99.90 | Equity interests | | Indirect interest in subsidiaries: full consolidation | | | | | Lusosider Projectos Siderúrgicos S.A. | 100.00 | 100.00 | Equity interests and product sales | | Lusosider Aços Planos, S. A. | 100.00 | 99.99 | Steel and Equity interests | | CSN Resources S.A. | 100.00 | 100.00 | Financial transactions and Equity interests | | Companhia Brasileira de Latas | 99.89 | 99.88 | Sale of cans and containers in general and Equity interests | | Companhia de Embalagens Metálicas MMSA | 99.88 | 99.87 | Production and sale of cans and related activities | | Companhia de Embalagens Metálicas - MTM | 99.88 | 99.87 | Production and sale of cans and related activities | | CSN Productos Siderúrgicos S.L. | 100.00 | 100.00 | Financial transactions, product sales and Equity interests | | Stalhwerk Thüringen GmbH | 100.00 | 100.00 | Production and sale of long steel and related activities | | CSN Steel Sections Polska Sp.Z.o.o | 100.00 | 100.00 | Financial transactions, product sales and Equity interests | | CSN Mining Holding, S.L.U. | 79.75 | 79.75 | Financial transactions, product sales and Equity interests | | CSN Mining GmbH | 79.75 | 79.75 | Financial transactions, product sales and Equity interests | | CSN Mining Asia Limited | 79.75 | 79.75 | Commercial representation | | Lusosider Ibérica S.A. | 100.00 | 100.00 | Steel, commercial and industrial activities and equity interests | | CSN Mining Portugal, Unipessoal Lda. | 79.75 | 79.75 | Commercial and representation of products | | Companhia Siderúrgica Nacional, LLC | 100.00 | 100.00 | Import and distribution/resale of products | | Elizabeth Cimentos S.A. | 99.98 | 99.98 | Manufacturing and sale of cement | | Santa Ana Energética S.A. | 99.98 | 99.98 | Electric power generation | | Topázio Energética S.A. | 99.98 | 99.98 | Electric power generation | | Brasil Central Energia Ltda. | 99.98 | 99.98 | Electric power generation | | Circula Mais Serviços de Intermediação Comercial S.A. | 99.99 | 99.90 | Commercial intermediation for the purchase and sale of assets and materials in general | | Metalgráfica Iguaçu S.A | 99.89 | 99.89 | Metal packaging manufacturing | | Companhia Energética Chapecó | 79.75 | 79.75 | Electric power generation | | Companhia Estadual de Geração de Energia Elétrica - CEEE-G ^(2)^ | 100.00 | 98.98 | Electric power generation | | Ventos de Vera Cruz S.A. | 99.99 | 98.97 | Electric power generation | | Ventos de Curupira S.A | 99.99 | 98.97 | Electric power generation | | Ventos de Povo Novo S.A. | 99.99 | 98.97 | Electric power generation | | MAZET Maschinenbau und Zerspanungstechnik Unterwellwnborn GmbH | 100.00 | 100.00 | Production and sale of long steel and related activities | | CSN Mining International GmbH | 79.75 | 79.75 | Commercial and representation of products | | CSN International Steel GmbH ^(3)^ | 100.00 | | Commercial and representation of products | | Direct interest in joint operations: proportionate consolidation | | | | | Itá Energética S.A. | 48.75 | 48.75 | Electric power generation | | Consórcio da Usina Hidrelétrica de Igarapava | 17.92 | 17.92 | Electric power consortium | | Consórcio Itaúba | 36.60 | 36.60 | Electric power generation | | Consórcio Passo Real | 46.97 | 46.97 | Electric power generation | | Consórcio Dona Francisca | 15.00 | 15.00 | Electric power generation | | Consórcio Ventos de Curupira | 99.99 | 99.99 | Electric power generation | | Direct interest in joint ventures: equity method | | | | | MRS Logística S.A. | 18.75 | 18.64 | Railroad transportation | | Aceros Del Orinoco S.A. (*) | 31.82 | 31.82 | Dormant company | | Transnordestina Logística S.A. | 48.03 | 48.03 | Railroad logistics | | Equimac S.A | 50.00 | 50.00 | Rental of commercial and industrial machinery and equipment | | Consórcio Itaúba | 63.40 | 63.40 | Electric power generation | | Consórcio Passo Real | 53.03 | 53.03 | Electric power generation | | Indirect interest in joint ventures: equity method | | | | | MRS Logística S.A. | 14.95 | 14.86 | Railroad transportation | | Direct interest in associates: equity method | | | | | Arvedi Metalfer do Brasil S.A. | 20.00 | 20.00 | Metallurgy and Equity interests | | Pantlântica S.A. (1) | 29.92 | | Steel | | Indirect interest in affiliates: equity method | | | | | Jaguari Energética S.A. | 10.50 | 10.39 | Electric power generation | | Chapecoense Geração S.A.(2) | 9.00 | 8.91 | Electric power generation | | Parques Eólicos Palmares S.A.(*) | | | Dormant company | | Ventos do Litoral Energia S.A.(*) | | | Dormant company | | Ventos dos Índios Energia S.A.(*) | | | Dormant company | | Companhia Energética Rio das Antas - Ceran ^(2)^ | 30.00 | 29.69 | Electric power generation | | Ventos do Sul Energia S.A. ^(2)^ | 10.00 | 9.90 | Electric power generation | | Foz Chapecó Energia S.A. ^(2)^ | 9.00 | 8.91 | Electric power generation | | Exclusive funds: full consolidation | | | | | Diplic II- Private credit balanced mutual fund | 100.00 | 100.00 | Investment fund | | Caixa Vértice - Private credit balanced mutual fund | 100.00 | 100.00 | Investment fund | | VR1 - Private credit balanced mutual fund | 100.00 | 100.00 | Investment fund |

(*) Dormant companies.

(1) On January 15, 2024, Panatlântica started to be valued using the equity method on account of the acquisition of 18.61% of the shares at a total price of R$ 150,000 with the Company holding 29.92% of Panatlântica's capital. Prior to such acquisition, the Company valued the investment at fair value through the result.

(2) On February 21, 2024, the Company became the holder of 100% of the shares of the subsidiary CEEE-g (as of December 31, 2023, 98,98%), and for this reason, there was a small percentage increase in the indirect participation of the companies Companhia Energética Rio das Antas – CERAN, Ventos do Sul Energia S.A., Chapecoense Geração S.A. and Foz Chapecó Energia S.A.

(3) On March 7,2024, the company CSN International Steel GmbH was established by the Company's direct subsidiary, CSN Steel S.L.U.

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | 9.a) | Changes in investments in subsidiaries, joint ventures, joint operations,associates and other investments | | --- | --- |

The positions presented as of June 30, 2024 and the changes refer to the interest held by CSN in these companies:

		Consolidated
Companies	Ref.	Final balance on 12/31/2023	Capital increase	Dividends	Equity Income	Comprehensive income	Others	Final balance on 06/30/2024
Investments under the equity method
Joint-venture, Joint-operation and Affiliate
MRS Logistica		2,381,607		(120)	249,519	14,612		2,645,618
Fair Value MRS		480,622						480,622
Fair Value MRS amortization		(93,971)			(5,873)			(99,844)
Transnordestina Logística S.A.		1,160,946			(12,869)			1,148,077
Fair Value -Transnordestina		659,106						659,106
Arvedi Metalfer do Brasil		35,487			(47)			35,440
Panatlântica S.A.			150,000		2,623	24,503	78,737	255,863
Equimac S.A		23,793		(1,342)	3,289			25,740
Indirect interest in affiliates - CEEE-G		165,891		(20,900)	9,976		(2)	154,965
Fair Value indirect participation CEEE-G		319,709						319,709
Fair Value amortization indirect participation CEEE-G		(23,896)			(9,310)			(33,206)
		5,109,294	150,000	(22,362)	237,308	39,115	78,735	5,592,090
Other participations
Fair value investments through profit or loss ^(1)^	13	78,737					(78,737)
Other ^(2)^		49,146	1,043				730	50,919
		127,883	1,043				(78,007)	50,919
Total shareholdings		5,237,177	151,043	(22,362)	237,308	39,115	728	5,643,009
Classification of investments in the balance sheet
Equity interests		5,237,177						5,643,009
Investment Property		205,954						204,019
Total investments in the asset		5,443,131						5,847,028

(1) The balance movement refers to the change in the valuation method of the Panatlântica investee due to the acquisitions of the aforementioned shares. As mentioned, the company, which was valued at fair value through results, started to be valued through the equity method.

(2) These are strategic investments in startups made by the subsidiary CSN Inova Ventures, which are valued using the cost method, in the following companies: Alinea Health Holdings Ltda. I.Systems Aut. Ind., 2D Materials, H2Pro Ltda, 1S1 Energy, Traive INC., OICO Holdingsand Global Dot.

The reconciliation of equity in earnings of companies with shared control classified as joint ventures and associates and the amount presented in the income statement is presented below and results from the elimination of the results of CSN's transactions with these companies:

	Consolidated
	06/30/2024	06/30/2023
Equity in results of affiliated companies
MRS Logística S.A.	249,519	179,367
Transnordestina	(12,869)	(11,163)
Arvedi Metalfer do Brasil	(47)	(1,373)
Equimac S.A	3,289	1,306
Indirect interest in affiliates - CEEE-G	9,976	24,732
Panatlântica S.A.	2,623
Fair Value Amortization	(15,183)	(33,881)
	237,308	158,988
Reclassification IAS 28 ^(1)^	(45,726)	(31,493)
Others	17	1,316
Equity in results	191,599	128,811

(1) The operating margin of intercompany transactions with group companies classified as joint ventures, which are not consolidated, are reclassified in the Statement of Income from the Investment group to the costs and income tax and social contribution groups.

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- |

The changes in the Parent Company's investment are presented below:

		Parent Company
Companies	Ref.	Final balance on 12/31/2023	Increase (Decrease) of capital	Dividends	Equity Income	Comprehensive income	Others	Final balance on 06/30/2024
Investments under the equity method
Subsidiaries
CSN Steel S.L.U.		4,688,943			180,025	379,204		5,248,172
Sepetiba Tecon S.A.		372,251			462			372,713
Minérios NacionalS.A.		143,737			(14,599)			129,138
Fair Value - Minérios Nacional		2,122,071						2,122,071
Companhia Metalúrgica Prada		321,641			(67,444)			254,197
Goodwill - Companhia Metalúrgica Prada		63,509						63,509
CSN Mineração S.A.		8,532,643		(817,511)	1,647,225	5,963		9,368,320
CSN Energia S.A.		24,445			(9,132)			15,313
FTL - Ferrovia Transnordestina Logística S.A.		131,031			(22,294)			108,737
Companhia Florestal do Brasil		1,331,941			(83,708)	(2,618)		1,245,615
CBSI - Companhia Brasileira de Serviços de Infraestrutura		37,951			36,162			74,113
Goodwill - CBSI - Companhia Brasileira de Serviços de Infraestrutura		15,225						15,225
CSN Cimentos Brasil S.A.		6,555,144			(66,542)	(1,095)		6,487,507
Others		370			(43)			327
		24,340,902		(817,511)	1,600,112	381,454		25,504,957
Joint-venture, Joint-operation and Affiliate
Itá Energética S.A.		193,122		(16,326)	(3,184)			173,612
MRS Logística S.A.		1,191,104		(63)	124,798	7,369		1,323,208
Transnordestina Logística S.A.		1,160,944			(12,869)			1,148,075
Fair Value -Transnordestina		659,106						659,106
Equimac S.A		23,793		(1,342)	3,289			25,740
Panatlântica S.A.			150,000		2,623	24,503	78,737	255,863
Arvedi Metalfer do Brasil (affiliated)		35,488			(47)			35,441
		3,263,557	150,000	(17,731)	114,610	31,872	78,737	3,621,045
Other participations
Investments at fair value through profit or loss		78,737					(78,737)
Profits on subsidiaries' inventories		(20,109)			(17,486)			(37,595)
Other investments		29						29
		58,657			(17,486)		(78,737)	(37,566)
Total shareholdings		27,663,116	150,000	(835,242)	1,697,236	413,326		29,088,436
Subsidiaries with unsecured liabilities
CSN Islands VII Corp.		(2,516,395)			(395,362)			(2,911,757)
CSN Inova Ventures		(2,107,852)			(601,817)			(2,709,669)
CSN Islands XII Corp.		(3,286,160)			(745,344)			(4,031,504)
Estanho de Rondônia S.A.		(114,779)	72,500		(31,527)			(73,806)
Total subsidiaries with unsecured liabilities		(8,025,186)	72,500		(1,774,050)			(9,726,736)
Equity Income					(76,814)
Classification of investments in the balance sheet
Equity interests		27,663,116						29,088,436
Investment Property		137,761						136,658
Total active investments		27,800,877						29,225,094
Provision for Investments with Unsecured Liabilities (liabilities)		(8,025,186)						(9,726,736)
Total active and passive investments		19,775,691						19,498,358
9.b)	Joint ventures and joint operations financial information
---	---

The balance sheet and income statement balances of the companies with shared control are shown below and refer to 100% of the companies’ results:

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | | 06/30/2024 | | | | 12/31/2023 | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | Joint-Venture | | | Joint-Operation | Joint-Venture | | | Joint-Operation | | Equity interest (%) | MRS Logística | Transnordestina Logística | Equimac S.A. | Itá Energética | MRS Logística | Transnordestina Logística | Equimac S.A. | Itá Energética | | | 37.49% | 48.03% | 50.00% | 48.75% | 37.27% | 48.03% | 50.00% | 48.75% | | Balance sheet | | | | | | | | | | Current Assets | | | | | | | | | | Cash and cash equivalents | 2,625,377 | 626,066 | 16,293 | 76,838 | 3,388,052 | 786,007 | 13,953 | 93,712 | | Advances to suppliers | 157,307 | 32,692 | 28 | 55 | 101,318 | 6,161 | 77 | 409 | | Other current assets | 1,035,380 | 82,195 | 18,754 | 23,266 | 1,390,540 | 67,758 | 16,747 | 30,517 | | Total current assets | 3,818,064 | 740,953 | 35,075 | 100,159 | 4,879,910 | 859,926 | 30,777 | 124,638 | | Non-current Assets | | | | | | | | | | Other non-current assets | 407,469 | 92,729 | 143 | 17,763 | 679,749 | 97,560 | 599 | 18,054 | | Investments, PP&E and intangible assets | 13,392,470 | 12,504,396 | 66,024 | 280,836 | 12,774,225 | 12,062,189 | 48,570 | 296,818 | | Total non-current assets | 13,799,939 | 12,597,125 | 66,167 | 298,599 | 13,453,974 | 12,159,749 | 49,169 | 314,872 | | Total Assets | 17,618,003 | 13,338,078 | 101,242 | 398,758 | 18,333,884 | 13,019,675 | 79,946 | 439,510 | | Current Liabilities | | | | | | | | | | Borrowings and financing | 375,765 | 205,148 | 23,864 | | 993,367 | 167,201 | 8,552 | | | Lease liabilities | 581,564 | | 473 | | 565,002 | | 684 | | | Other current liabilities | 1,704,263 | 74,739 | 12,838 | 18,475 | 2,111,251 | 80,851 | 8,310 | 21,222 | | Total current liabilities | 2,661,592 | 279,887 | 37,175 | 18,475 | 3,669,620 | 248,052 | 17,546 | 21,222 | | Non-current Liabilities | | | | | | | | | | Borrowings and financing | 5,617,149 | 8,791,050 | 10,209 | | 5,879,207 | 8,481,707 | 12,734 | | | Lease liabilities | 1,393,123 | | | | 1,665,072 | | 253 | | | Other non-current liabilities | 889,749 | 1,877,244 | 2,379 | 24,155 | 729,736 | 1,873,232 | 1,827 | 22,140 | | Total non-current liabilities | 7,900,021 | 10,668,294 | 12,588 | 24,155 | 8,274,015 | 10,354,939 | 14,814 | 22,140 | | Shareholders’ equity | 7,056,390 | 2,389,897 | 51,479 | 356,128 | 6,390,249 | 2,416,684 | 47,586 | 396,148 | | Total liabilities and shareholders’ equity | 17,618,003 | 13,338,078 | 101,242 | 398,758 | 18,333,884 | 13,019,675 | 79,946 | 439,510 | | | 01/01/2024 to 06/30/2024 | | | | 01/01/2023 a 06/30/2023 | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | Joint-Venture | | | Joint-Operation | Joint-Venture | | | Joint-Operation | | Equity interest (%) | MRS Logística | Transnordestina Logística | Equimac S.A. | Itá Energética | MRS Logística | Transnordestina Logística | Equimac S.A. | Itá Energética | | | 37.49% | 48.03% | 50.00% | 48.75% | 37.27% | 48.03% | 50.00% | 48.75% | | Statements of Income | | | | | | | | | | Net revenue | 3,497,614 | | 31,377 | 91,948 | 2,873,214 | | 22,926 | 96,010 | | Cost of sales and services | (1,808,873) | | (16,512) | (59,656) | (1,589,318) | | (13,006) | (42,394) | | Gross profit | 1,688,741 | | 14,865 | 32,292 | 1,283,896 | | 9,920 | 53,616 | | Operating (expenses) income | (91,298) | (19,996) | (3,075) | (40,670) | (227,070) | (21,343) | (2,128) | (39,463) | | Financial income (expenses), net | (584,221) | (6,792) | (1,043) | 2,174 | (325,469) | (1,895) | (1,402) | 2,510 | | Profit/(Loss) before IR/CSLL | 1,013,222 | (26,788) | 10,747 | (6,204) | 731,357 | (23,238) | 6,390 | 16,663 | | Current and deferred IR/CSLL | (342,656) | | (3,144) | (291) | (250,085) | | (626) | (5,756) | | Profit / (loss) for the year | 670,566 | (26,788) | 7,603 | (6,495) | 481,272 | (23,238) | 5,764 | 10,907 | | 9.c) | TRANSNORDESTINA LOGÍSTICA S.A. (“TLSA”) | | --- | --- |

TSA is primarily engaged in the public service operation and development of a railroad network in the Northeast of Brazil, comprising the rail links Velha-Salgueiro, Salgueiro-Trindade, Trindade-Eliseu Martins, Salgueiro- Porto de Suape, and Missão Velha-Porto de Pecém (“Malha II”). On December 23, 2022, after extensive negotiations involving ANTT, TCU and the then Ministry of Infrastructure, signed first amendment to the Concession Agreement , which redefined the scope and deadlines for completion of the TLSA sections, notably to provide for the return of the section Salgueiro-Porto de Suape, which results in a project with the current 1,206 km of rail network and completion deadline up to December 2029.

Management relies on resources from its shareholders and third parties to complete the work, which is expected to be available, based on previously conducted agreements and recent discussions between the parties involved. After evaluating this matter, Management concluded that the use of the project’s business continuity accounting basis in the preparation of the interim financial information was considered appropriate.

9.d)	Investment Properties:

The balance of investment properties is shown below:

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | | | Consolidated | | | Parent Company | | | | --- | --- | --- | --- | --- | --- | --- | --- | | | Ref. | Land | Buildings | Total | Land | Buildings | Total | | Balance at December 31, 2023 | | 156,811 | 49,143 | 205,954 | 94,257 | 43,504 | 137,761 | | Cost | | 156,811 | 82,737 | 239,548 | 94,257 | 74,392 | 168,649 | | Accumulated depreciation | | | (33,594) | (33,594) | | (30,888) | (30,888) | | Balance at December 31, 2023 | | 156,811 | 49,143 | 205,954 | 94,257 | 43,504 | 137,761 | | Depreciation | 24 | | (1,982) | (1,982) | | (1,103) | (1,103) | | Transfer between groups - fixed assets and investment property | | 726 | | 726 | | | | | Write-offs | 26 | (679) | | (679) | | | | | Balance at June 30, 2024 | | 156,858 | 47,161 | 204,019 | 94,257 | 42,401 | 136,658 | | Cost | | 156,858 | 83,285 | 240,143 | 94,257 | 74,392 | 168,649 | | Accumulated depreciation | | | (36,124) | (36,124) | | (31,991) | (31,991) | | Balance at June 30, 2024 | | 156,858 | 47,161 | 204,019 | 94,257 | 42,401 | 136,658 |

Management's estimate of the fair value of investment properties was made for December 31, 2023. The fair value of investment property in the consolidated financial statements on December 31, 2023 is R$2,235,614 (R$2,163,610 on December 31, 2022) and in the parent company R$2,117,924 (R$2,097,290 on December 31, 2022)

The average estimated useful lives for the periods are as follows (in years):

	Consolidated		Parent Company
	06/30/2024	12/31/2023	06/30/2024	12/31/2023
Buildings	28	28	29	29
10.	PROPERTY, PLANT AND EQUIPMENT
---	---
		Consolidated
---	---	---	---	---	---	---	---	---	---
	Ref.	Land	Buildings and Infrastructure	Machinery, equipment and facilities	Furniture and fixtures	Construction in progress (*)	Right of use (i)	Others (**)	Total
Balance at December 31, 2023		525,307	4,532,319	17,419,522	45,917	4,425,130	674,786	304,477	27,927,458
Cost		525,307	9,110,694	39,597,174	297,916	4,425,130	1,126,977	860,818	55,944,016
Accumulated depreciation			(4,578,375)	(22,177,652)	(251,999)		(452,191)	(556,341)	(28,016,558)
Balance at December 31, 2023		525,307	4,532,319	17,419,522	45,917	4,425,130	674,786	304,477	27,927,458
Effect of foreign exchange differences		9,943	8,819	37,989	1,629	14,200	8,201	916	81,697
Acquisitions		1,105	19,464	105,172	5,083	2,014,946	1,268	11,567	2,158,605
Capitalized interest	10					89,522			89,522
Write-offs	25			(5,070)	(19)	(2,157)	(855)	(27)	(8,128)
Depreciation	24		(150,091)	(1,414,225)	(5,772)		(109,860)	(31,625)	(1,711,573)
Transfers to other asset categories		7,663	202,359	1,555,986	19,822	(1,895,994)		110,164
Transfer between groups - intangible assets and investment property		(726)				(18,551)			(19,277)
Right of use - Remesurement							128,505		128,505
Others				(613)		(20,935)			(21,548)
Balance at June 30, 2024		543,292	4,612,870	17,698,761	66,660	4,606,161	702,045	395,472	28,625,261
Cost		543,292	9,382,670	41,478,527	327,576	4,606,161	1,174,972	983,102	58,496,300
Accumulated depreciation			(4,769,800)	(23,779,766)	(260,916)		(472,927)	(587,630)	(29,871,039)
Balance at June 30, 2024		543,292	4,612,870	17,698,761	66,660	4,606,161	702,045	395,472	28,625,261
		Parent Company
---	---	---	---	---	---	---	---	---	---
	Ref.	Land	Buildings and Infrastructure	Machinery, equipment and facilities	Furniture and fixtures	Construction in progress (*)	Right of use (i)	Others (**)	Total
Balance at December 31, 2023		25,618	284,330	7,097,152	9,508	814,174	6,067	51,966	8,288,815
Cost		25,618	534,794	16,938,652	101,426	814,174	41,584	171,615	18,627,863
Accumulated depreciation			(250,464)	(9,841,500)	(91,918)		(35,517)	(119,649)	(10,339,048)
Balance at December 31, 2023		25,618	284,330	7,097,152	9,508	814,174	6,067	51,966	8,288,815
Acquisitions				17,089	359	1,052,224			1,069,672
Capitalized interest	10					30,124			30,124
Write-offs	25			1,474					1,474
Depreciation	24		(10,948)	(616,970)	(895)		(5,339)	(5,488)	(639,640)
Transfers to other asset categories			72,796	632,821	465	(712,534)		6,452
Transfers to intangible assets						(1,816)			(1,816)
Right of use - Remesurement							4,940		4,940
Others						(1,105)			(1,105)
Balance at June 30, 2024		25,618	346,178	7,131,566	9,437	1,181,067	5,668	52,930	8,752,464
Cost		25,618	607,590	17,590,036	102,250	1,181,067	12,084	178,067	19,696,712
Accumulated depreciation			(261,412)	(10,458,470)	(92,813)		(6,416)	(125,137)	(10,944,248)
Balance at June 30, 2024		25,618	346,178	7,131,566	9,437	1,181,067	5,668	52,930	8,752,464

(*) Progress in business expansion projects stands out, mainly Expansion of the port in Itaguaí and Casa de Pedra, Itabirito, Tailings recovery from dams, Projects of new integrated cement plants and repair of coke batteries at the Plant President Vargas added capitalized interest in the period.

(**) Refer substantially to: assets classified as vehicles and hardware.

(i)	Right of use

Below are the movements of the right of use:

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | | Consolidated | | | | | | --- | --- | --- | --- | --- | --- | | | Land | Buildings and Infrastructure | Machinery, equipment and facilities | Others | Total | | Balance at December 31, 2023 | 512,923 | 86,057 | 54,149 | 21,657 | 674,786 | | Cost | 629,004 | 143,926 | 254,640 | 99,407 | 1,126,977 | | Accumulated depreciation | (116,081) | (57,869) | (200,491) | (77,750) | (452,191) | | Balance at December 31, 2023 | 512,923 | 86,057 | 54,149 | 21,657 | 674,786 | | Effect of foreign exchange differences | | 5,588 | 1,219 | 1,394 | 8,201 | | Addition | 202 | | 1,066 | | 1,268 | | Remesurement | 6,555 | 1,261 | 99,469 | 21,220 | 128,505 | | Depreciation | (18,956) | (8,210) | (69,578) | (13,116) | (109,860) | | Write-offs | | | (855) | | (855) | | Balance at June 30, 2024 | 500,724 | 84,696 | 85,470 | 31,155 | 702,045 | | Cost | 600,724 | 143,590 | 311,052 | 119,606 | 1,174,972 | | Accumulated depreciation | (100,000) | (58,894) | (225,582) | (88,451) | (472,927) | | Balance at June 30, 2024 | 500,724 | 84,696 | 85,470 | 31,155 | 702,045 | | | Parent Company | | | | | --- | --- | --- | --- | --- | | | Land | Machinery, equipment and facilities | Others | Total | | Balance at December 31, 2023 | 5,110 | 957 | | 6,067 | | Cost | 37,416 | 2,477 | 1,691 | 41,584 | | Accumulated depreciation | (32,306) | (1,520) | (1,691) | (35,517) | | Balance at December 31, 2023 | 5,110 | 957 | | 6,067 | | Remesurement | 4,354 | | 586 | 4,940 | | Depreciation | (4,587) | (410) | (342) | (5,339) | | Balance at June 30, 2024 | 4,877 | 547 | 244 | 5,668 | | Cost | 7,330 | 2,477 | 2,277 | 12,084 | | Accumulated depreciation | (2,453) | (1,930) | (2,033) | (6,416) | | Balance at June 30, 2024 | 4,877 | 547 | 244 | 5,668 |

The average estimated useful lives are as follows (in years):

	Consolidated		Parent Company
	06/30/2024	12/31/2023	06/30/2024	12/31/2023
Buildings and Infrastructure	32	33	29	30
Machinery, equipment and facilities	17	18	18	18
Furniture and fixtures	11	11	13	13
Others	11	10	9	10

**11.**INTANGIBLE ASSETS

		Consolidated							Parent Company
	Ref.	Goodwill	Customer relationships	Software	Trademarks<br><br>and<br><br>patents	Rights and licenses (*)	Others	Total	Software	Total
Balance at December 31, 2023		4,126,255	85,276	17,708	213,997	6,090,962	2,283	10,536,481	57,882	57,882
Cost		4,675,302	718,929	276,617	217,560	6,431,706	2,283	12,322,397	190,240	190,240
Accumulated amortization		(549,047)	(633,653)	(258,909)	(3,563)	(340,744)		(1,785,916)	(132,358)	(132,358)
Balance at December 31, 2023		4,126,255	85,276	17,708	213,997	6,090,962	2,283	10,536,481	57,882	57,882
Effect of foreign exchange differences			5,862	246	20,381		10	26,499
Acquisitions				570				570
Transfer between groups - fixed assets and investment property				14,907		3,644		18,551	1,816	1,816
Write-offs	25			(798)				(798)
Amortization	24		(38,418)	(11,188)	(8)	(71,381)		(120,995)	(7,028)	(7,028)
Transfers to other asset categories				51,566		(51,566)
Balance at June 30, 2024		4,126,255	52,720	73,011	234,370	5,971,659	2,293	10,460,308	52,670	52,670
Cost		4,675,302	796,531	327,152	237,941	6,400,009	2,293	12,439,228	192,056	192,056
Accumulated amortization		(549,047)	(743,811)	(254,141)	(3,571)	(428,350)		(1,978,920)	(139,386)	(139,386)
Balance at June 30, 2024		4,126,255	52,720	73,011	234,370	5,971,659	2,293	10,460,308	52,670	52,670

(*) Composed mainly of: (i) mining rights whose amortization is based on the volume of production and (ii) Concession agreement for use of water resources in the acquisition of control of the Companhia Estadual de Geração de Energia Elétrica, the amortization is carried out for the term of the contract.

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- |

The average estimated useful lives are as follows (in years):

	Consolidated		Parent Company
	06/30/2024	12/31/2023	06/30/2024	12/31/2023
Software	9	10	9	9
Customer relationships	13	13
11.a)	Goodwill impairment test
---	---

Goodwill arising from expected future profitability of acquired companies and intangible assets with indefinite useful lives (brands) were allocated to CSN’s cash generating units (CGUs) which represent the lowest level of assets or group of assets of the Company. According to CPC 01(R1)/IAS36, when a CGU has an intangible asset with no defined useful life allocated, the Company must perform an impairment test.

The assumptions used to assess impairment in December 2023 remain in force and there is no event that justifies impairment records on June 30, 2024.

12.	BORROWINGS, FINANCING AND DEBENTURES

The balances of borrowings, financing and debentures that are recorded at amortized cost are as follows:

				Parent Company
		Non-current Liabilities		Current Liabilities		Non-current Liabilities
	12/31/2023	06/30/2024	12/31/2023	06/30/2024	12/31/2023	06/30/2024	12/31/2023
Foreign debt agreements
Floating Rates:
Prepayment	548,230	6,331,900	6,576,696	1,497,207	224,292	1,161,433	1,805,805
Fixed Rates:
Bonds, Facility, CCE and ACC	2,079,972	21,412,816	17,815,926	2,200,885	1,471,915	1,134,016	1,123,182
Intercompany				441,828	490,966	11,000,672	7,197,800
Fixed interest in
Intercompany				1,152,610	1,030,571		303,345
Facility	327,873	117,148	114,227
	2,956,075	27,861,864	24,506,849	5,292,530	3,217,744	13,296,121	10,430,132
Debt agreements in Brazil
Floating Rate Securities in R:
BNDES/FINAME/FINEP, Debentures, NCE and CCB	4,745,721	14,687,530	13,265,267	1,225,596	2,395,570	8,995,644	7,738,683
	4,745,721	14,687,530	13,265,267	1,225,596	2,395,570	8,995,644	7,738,683
Total Borrowings and Financing	7,701,796	42,549,394	37,772,116	6,518,126	5,613,314	22,291,765	18,168,815
Transaction Costs and Issue Premiums	(88,429)	(530,954)	(526,408)	(26,406)	(24,850)	(93,546)	(65,974)
Total Borrowings and Financing + Transaction cost	7,613,367	42,018,440	37,245,708	6,491,720	5,588,464	22,198,219	18,102,841

All values are in Euros.

12.a)	Borrowing and amortization, financing, and debentures

The following table shows amortization and funding during the period:

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | | **** | Consolidated | | Parent Company | | | --- | --- | --- | --- | --- | --- | | | Ref. | 06/30/2024 | 12/31/2023 | 06/30/2024 | 12/31/2023 | | Opening balance | | 44,859,075 | 40,918,742 | 23,691,305 | 21,413,268 | | New debts | | 5,411,951 | 15,753,501 | 4,838,857 | 10,018,056 | | Repayment | | (3,877,726) | (9,892,344) | (2,448,164) | (6,985,915) | | Payments of charges | | (1,964,906) | (3,428,721) | (846,224) | (1,647,267) | | Accrued charges | 26 | 2,040,939 | 3,664,313 | 911,496 | 1,797,838 | | Others ^(1)^ | | 4,397,870 | (2,156,416) | 2,542,669 | (904,675) | | Closing balance | | 50,867,203 | 44,859,075 | 28,689,939 | 23,691,305 | | (1) | Including unrealized exchange and monetary variations and funding cost. | | --- | --- |

The Company raised and amortized borrowings, financing and debentures during 2024, as shown below:

				Consolidated
				06/30/2024
Nature	New debts	Maturities	Repayment	Interest payment
Pre-Payment	127,960	2024 to 2027	(209,892)	(274,396)
Bonds, ACC, CCE and Facility	3,597,991	2024 to 2030	(1,999,382)	(728,738)
BNDES/FINAME/FINEP, Debentures, NCE, Facility and CCB	1,686,000	2024 to 2039	(1,668,452)	(961,772)
	5,411,951		(3,877,726)	(1,964,906)
12.b)	Maturities of borrowings, financing and debentures presented in current and non-current liabilities
---	---
			Consolidated			Parent Company
---	---	---	---	---	---	---
			06/30/2024			06/30/2024
	Borrowings and financing in foreign currency	Borrowings and financing in national currency	Total	Borrowings and financing in foreign currency	Borrowings and financing in national currency	Total
Average rate	in Dólar 6.89% in Euro 5.23%	in Real 12.27%		in Dólar 3.48% in Euro 3.43%	in Real 12.49%
2024	2,052,270	2,785,951	4,838,221	2,678,971	525,241	3,204,212
2025	3,906,813	1,585,003	5,491,816	3,527,842	1,080,078	4,607,920
2026	3,387,191	2,611,623	5,998,814	1,767,019	2,049,751	3,816,770
2027	1,607,947	3,354,209	4,962,156	726,548	2,819,251	3,545,799
2028	7,803,584	1,397,810	9,201,394	3,198,174	1,352,251	4,550,425
2029 to 2031	10,033,815	2,791,519	12,825,334	3,541,017	1,132,585	4,673,602
After 2032	4,366,316	3,798,115	8,164,431	3,149,080	1,262,083	4,411,163
	33,157,936	18,324,230	51,482,166	18,588,651	10,221,240	28,809,891

· Covenants

The Company maintains contracts that provide for the fulfillment of certain non-financial obligations, as well as the maintenance of certain parameters and performance indicators, such as the equity ratio disclosure of its audited interim financial information according to regulatory deadlines or early maturity if the indicator of net debt to EBITDA reaches the levels foreseen in those contracts.

To the moment, the Company is compliant with the financial and non-financial obligations (covenants) of its current contracts.

**13.**FINANCIAL INSTRUMENTS

13.a)	Identification and valuation of financial instruments

The Company may operate with several financial instruments, with emphasis on cash and cash equivalents, including financial investments, marketable securities, accounts receivable from customers, accounts payable to suppliers and borrowings and financing. Additionally, we may also operate with derivative financial instruments, such as swap exchange rate swap, swap interest and derivatives with commodities.

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- |

Considering the nature of these instruments, their fair value is basically determined by the use of quotations in the capital markets in Brazil and the Mercantile and Futures Exchange. The amounts recorded in current assets and liabilities have immediate liquidity or maturity, mostly in the short term. Considering the terms and characteristics of these instruments, the carrying amounts approximate the fair values.

·	Classification of financial instruments

	Consolidated
				06/30/2024				12/31/2023
	Ref.	Fair value through profit or loss	Measured at amortized cost	Balances	Fair value through other comprehensive income	Fair value through profit or loss	Measured at amortized cost	Balances
Assets
Current
Cash and cash equivalents	3		15,545,377	15,545,377			16,046,218	16,046,218
Financial investments	4	1,249,710	43,334	1,293,044		1,493,204	39,800	1,533,004
Trade receivables	5		2,548,048	2,548,048			3,269,764	3,269,764
Dividends and interest on equity	8		183,336	183,336			185,178	185,178
Derivative financial instruments	8	102,895		102,895		32,211		32,211
Trading securities	8	3,955		3,955		7,198		7,198
Loans - related parties	20.a		5,312	5,312			5,316	5,316
Receivables by indemnity	8						106,405	106,405
Total		1,356,560	18,325,407	19,681,967		1,532,613	19,652,681	21,185,294
Non-current
Financial investments	4		150,858	150,858			251,299	251,299
Other trade receivables			2,023	2,023			10,406	10,406
Eletrobrás compulsory loan	8		53,915	53,915			62,913	62,913
Receivables by indemnity	8		1,325,751	1,325,751			992,577	992,577
Loans - related parties	20.a		1,780,296	1,780,296			1,659,412	1,659,412
Investments	9					78,737		78,737
Total			3,312,843	3,312,843		78,737	2,976,607	3,055,344
Total Assets		1,356,560	21,638,250	22,994,810		1,611,350	22,629,288	24,240,638
Liabilities
Current
Borrowings and financing	12		8,932,772	8,932,772			7,701,796	7,701,796
Lease liabilities	14		166,520	166,520			137,638	137,638
Trade payables	15		6,533,975	6,533,975			7,739,520	7,739,520
Trade payables - Drawee Risk and forfaiting	15.b		4,846,066	4,846,066			4,209,434	4,209,434
Dividends and interest on capital	16		6,252	6,252			80,624	80,624
Derivative financial instruments	16				672,280	263,747		936,027
Total			20,485,585	20,485,585	672,280	263,747	19,869,012	20,805,039
Non-current
Borrowings and financing	12		42,500,759	42,500,759			37,772,116	37,772,116
Lease liabilities	14		608,653	608,653			596,123	596,123
Trade payables	15		103,918	103,918			31,060	31,060
Derivative financial instruments	12	48,635		48,635		60,468		60,468
Concessions payable	16		73,286	73,286			74,177	74,177
Total		48,635	43,286,616	43,335,251		60,468	38,473,476	38,533,944
Total Liabilities		48,635	63,772,201	63,820,836	672,280	324,215	58,342,488	59,338,983

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | | Parent Company | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | | | | | 06/30/2024 | | | 12/31/2023 | | | Ref. | Fair value through profit or loss | Measured at amortized cost | Balances | Fair value through profit or loss | Measured at amortized cost | Balances | | Assets | | | | | | | | | Current | | | | | | | | | Cash and cash equivalents | 3 | | 1,654,353 | 1,654,353 | | 2,270,070 | 2,270,070 | | Financial investments | 4 | 1,249,710 | 33,590 | 1,283,300 | 1,493,204 | 31,505 | 1,524,709 | | Trade receivables | 5 | | 1,626,444 | 1,626,444 | | 1,870,367 | 1,870,367 | | Derivative financial instruments | 8 | 75,422 | | 75,422 | 12,122 | | 12,122 | | Dividends and interest on equity | 8 | | 268,359 | 268,359 | | 562,938 | 562,938 | | Trading securities | 8 | 3,816 | | 3,816 | 7,054 | | 7,054 | | Loans - related parties | 20.a | | 5,312 | 5,312 | | 5,316 | 5,316 | | Total | | 1,328,948 | 3,588,058 | 4,917,006 | 1,512,380 | 4,740,196 | 6,252,576 | | Non-current | | | | | | | | | Financial investments | 4 | | 127,855 | 127,855 | | 111,350 | 111,350 | | Other trade receivables | | | 1,003 | 1,003 | | 1,003 | 1,003 | | Eletrobrás compulsory loan | 8 | | 51,291 | 51,291 | | 60,136 | 60,136 | | Receivables by indemnity | 8 | | 1,308,078 | 1,308,078 | | 992,577 | 992,577 | | Loans - related parties | 20.a | | 2,308,302 | 2,308,302 | | 2,096,536 | 2,096,536 | | Investments | 9 | | | | 78,737 | | 78,737 | | Total | | | 3,796,529 | 3,796,529 | 78,737 | 3,261,602 | 3,340,339 | | Total Assets | | 1,328,948 | 7,384,587 | 8,713,535 | 1,591,117 | 8,001,798 | 9,592,915 | | Liabilities | | | | | | | | | Current | | | | | | | | | Borrowings and financing | 12 | | 6,518,126 | 6,518,126 | | 5,613,314 | 5,613,314 | | Lease liabilities | 14 | | 2,691 | 2,691 | | 6,523 | 6,523 | | Trade payables | 15 | | 3,626,897 | 3,626,897 | | 3,976,931 | 3,976,931 | | Trade payables - Drawee Risk and forfaiting | 15.b | | 4,107,866 | 4,107,866 | | 3,980,003 | 3,980,003 | | Dividends and interest on capital | 16 | | 5,760 | 5,760 | | 5,230 | 5,230 | | Total | | | 14,261,340 | 14,261,340 | | 13,582,001 | 13,582,001 | | Non-current | | | | | | | | | Borrowings and financing | 12 | | 22,261,585 | 22,261,585 | | 18,168,815 | 18,168,815 | | Lease liabilities | 14 | | 3,198 | 3,198 | | 476 | 476 | | Trade payables | 15 | | 95,110 | 95,110 | | 11,184 | 11,184 | | Derivative financial instruments | 12 | 30,180 | | 30,180 | | | | | Total | | 30,180 | 22,359,893 | 22,390,073 | | 18,180,475 | 18,180,475 | | Total Liabilities | | 30,180 | 36,621,233 | 36,651,413 | | 31,762,476 | 31,762,476 |

·	Fair value measurement

The following table shows the financial instruments recorded at fair value by classifying them according to the fair value hierarchy:

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | Consolidated | 06/30/2024 | | | 12/31/2023 | | | | --- | --- | --- | --- | --- | --- | --- | | | Level 1 | Level 2 | Balances | Level 1 | Level 2 | Balances | | Assets | | | | | | | | Current | | | | | | | | Financial investments | 1,249,710 | | 1,249,710 | 1,493,204 | | 1,493,204 | | Derivative transactions | | 102,895 | 102,895 | 32,211 | | 32,211 | | Trading securities | 3,955 | | 3,955 | 7,198 | | 7,198 | | Non-current | | | | | | | | Investments | | | | 78,737 | | 78,737 | | Total Assets | 1,253,665 | 102,895 | 1,356,560 | 1,611,350 | | 1,611,350 | | Liabilities | | | | | | | | Current | | | | | | | | Derivative transactions | | | | | 263,747 | 263,747 | | Non-current | | | | | | | | Derivative transactions | | 48,635 | 48,635 | | 60,468 | 60,468 | | Total Liabilities | | 48,635 | 48,635 | | 324,215 | 324,215 |

Level 1 - Data prices are quoted in an active market for items identical to the assets and liabilities being measured.

Level 2 - Consider inputs observable in the market, such as interest rates, exchange rates, etc., but are not prices negotiated in active markets.

Level 3 - There are no assets and liabilities classified as level 3.

13.b)	Financial risk management

The Company uses risk management strategies with guidance on the risks incurred by us.

The nature and general position of financial risks are regularly monitored and managed in order to assess results and the financial impact on cash flow. Credit limits and hedge quality of counterparties are also reviewed periodically.

Market risks are hedged when we consider necessary to support the corporate strategy or when it is necessary to maintain the level of financial flexibility.

We are exposed to exchange rate, interest rate, market price and liquidity risks.

The Company may manage some of the risks through the use of derivative instruments, not associated with any speculative trading or short selling.

·	Exchange rate risk

The exposure arises from the existence of assets and liabilities denominated in Dollar or Euro, since the Company’s functional currency is substantially the Real and is referred to as natural exchange exposure. The net exposure is the result of the offsetting of the natural exchange exposure by the instruments of hedge adopted by CSN.

The consolidated net exposure as of June 30, 2024, is shown below:

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | | 06/30/2024 | 12/31/2023 | | --- | --- | --- | | Foreign Exchange Exposure | (Amounts in US$’000) | (Amounts in US$’000) | | Cash and cash equivalents overseas | 1,579,595 | 2,228,736 | | Trade receivables | 65,344 | 292,028 | | Financial investments | 13,584 | 15,597 | | Borrowings and financing | (5,921,917) | (5,615,893) | | Trade payables | (432,039) | (524,622) | | Others | (55,460) | (42,474) | | Natural Gross Foreign Exchange Exposure (assets - liabilities) | (4,750,893) | (3,646,628) | | Cash flow hedge accounting | 5,295,195 | 3,931,879 | | Exchange rate swap CDI x Dollar | (133,000) | (67,000) | | Exchange rate swap Real x Dollar | (115,000) | (115,000) | | Net foreign exchange exposure | 296,302 | 103,251 |

CSN uses Hedge Accounting strategy, as well as derivative financial instruments to protect future cash flows.

Sensitivity analysis of Derivative Financial Instrumentsand Consolidated Foreign Exchange Exposure

The Company considered scenarios 1 and 2 to be 25% and 50% deterioration for currency volatility, using the exchange rate closing rate as of June 30, 2024, as a reference.

The currencies used in the sensitivity analysis and their respective scenarios are shown below:

	06/30/2024
Currency	Exchange rate	Probable scenario	Scenario 1	Scenario 2
USD	5.5589	5.6346	6.9486	8.3384
EUR	5.9547	6.1164	7.4434	8.9321
USD x EUR	1.0712	1.0855	1.3390	1.6068

The effects on the result, considering scenarios 1 and 2, are shown below:

	06/30/2024
Instruments	Notional <br><br>(in millions de USD)	Risk	Probable scenario (*) R$	Scenario 1 R$	Scenario 2 R$
Gross exchange position	(4,751)	Dollar	(360)	(6,602)	(13,205)
Cash flow hedge accounting	5,295	Dollar	401	7,359	14,718
Exchange rate swap CDI x Dollar	(133)	Dollar	(10)	(185)	(370)
Exchange rate swap Real x Dollar	(115)	Dollar	(9)	(160)	(320)
Net exchange position	296		22	412	823

(*) The probable scenarios were calculated considering the following variations for the risks: Real x Dollar - valuation by 2.92%. Source: Central Bank of Brazil on July 24, 2024

·	Interest rate risk

This risk arises from financial investments, borrowings and financing and debentures linked to the fixed and floating interest rates of the CDI, TLP, SOFR, exposing these financial assets and liabilities to interest rate fluctuations as shown in the sensitivity analysis table below.

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- |

With the modification of the global financial market in debt instruments in recent years and in line with the recommendations of international regulatory bodies, the market began to transition from the Libor rate (London Interbank Offered Rate) to the SOFR (Secured Overnight Financing Rate) as of 2022. On June 30,2024, all contracts were migrated to SOFR, as evidenced in the interest rate sensitivity analysis.

Sensitivity analysis of changes in interest rates

We present below the sensitivity analysis for interest rate risks. The Company considered scenarios 1 and 2 to be 25% and 50% deterioration for interest rate volatility using the closing rate as of June 30 2024, as a reference.

The interest rates used in the sensitivity analysis and their scenarios are shown below:

			Consolidated
			06/30/2024
Interest	Interest rate	Scenario 1	Scenario 2
CDI	10.40%	13.00%	15.60%
TJLP	6.67%	8.34%	10.01%
IPCA	3.93%	4.91%	5.90%
SOFR 6M	5.25%	6.57%	7.88%
SOFR	5.33%	6.66%	8.00%
EURIBOR 3M	3.71%	4.64%	5.57%
EURIBOR 6M	3.68%	4.60%	5.52%

The effects on balances in reais related to assets and liabilities linked to interest rates, considering scenarios 1 and 2, are shown below:

				Impact on balances on 06/30/2024
Changes in interest rates	% p.a	Assets	Liabilities	Probable scenario (*)	Scenario 1	Scenario 2
CDI	10.40%	8,420,382	(17,447,548)	(9,036,554)	(9,038,901)	(9,041,248)
TJLP	6.67%		(818,197)	(818,743)	(818,879)	(819,016)
IPCA	3.93%		(30,311)	(30,323)	(30,326)	(30,329)
SOFR 6M	5.25%		(5,109,833)	(5,112,518)	(5,113,189)	(5,113,861)
SOFR	5.33%		(3,146,416)	(3,148,093)	(3,148,512)	(3,148,932)
EURIBOR 3M	3.71%		(101,894)	(101,932)	(101,941)	(101,951)
EURIBOR 6M	3.68%		(25,322)	(25,331)	(25,334)	(25,336)

(*) The sensitivity analysis is based on the premise of maintaining the market values as of June 30, 2024 as a probable scenario recorded in the company´s assets and liabilities.

·	Market price risk

The Company is also exposed to market risks related to the volatility of commodity and input prices. In line with its risk management policy, risk mitigation strategies involving commodities can be used to reduce cash flow volatility. These mitigation strategies may incorporate derivative instruments, predominantly forward transactions, futures, and options.

Below are the instruments for price risk protection, as shown in the following topics:

a) Cash flow hedge accounting - “Platts”index

The Company had derivative operations for iron ore, contracted by the subsidiary CSN Mineração, with the objective of reducing the volatility of its exposure to the commodity. These contracts were settled in the second half of June 2024.

In order to better reflect the accounting effects of the Platts hedge strategy in the result, CSN Mineração opted to make the formal designation of the hedge and consequently adopted hedge accounting of the iron ore derivative as a hedge accounting instrument of its highly probable future iron ore sales. With this, the mark-to-market resulting from the volatility of Platts will be temporarily recorded in shareholders' equity and will be taken to the result when the referred sales occur according to the contracted period of assessment, thus allowing the recognition of the volatility of Platts on the sales of iron ore to be recognized at the same moment.

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- |

The table below shows the result of the derivative instrument until June 30, 2024:

			06/30/2024	06/30/2024	06/30/2023	06/30/2024	06/30/2023	06/30/2024	06/30/2023
		Appreciation (R)	Fair value (market)	Other income and expenses (note 25)		Other comprehensive income		Impact on financial income (expenses) (note 26)
Maturity	Notional	Asset position	Amounts receivable / (payable)
09/01/2023 to 09/30/2023 (Settled)	Platts				(341,175)		94,472		9,773
01/01/2024 to 01/31/2024 (Settled)	Platts			(202,702)				(720)
02/01/2024 to 02/28/2024 (Settled)	Platts			(39,977)				(133)
03/01/2024 to 03/31/2024 (Settled)	Platts			248,710				5,132
04/01/2024 to 04/30/2024 (Settled)	Platts			192,625				9,922
05/01/2024 to 05/31/2024 (Settled)	Platts			81,139				5,244
06/01/2024 to 06/30/2024 (Settled)	Platts			173,111
				452,906	(341,175)		94,472	19,445	9,773

All values are in US Dollars.

The changes in the amounts related to cash flow hedge accounting

Platts index recorded in shareholders' equity on June 30, 2024, are shown as follows:

	12/31/2023	Movement	Realization
Cash flow hedge accounting–“Platts”	(672,280)	1,125,186	(452,906)
Income tax and social contribution on cash flow hedge accounting	228,575	(382,563)	153,988
Fair Value of cash flow accounting - Platts, net	(443,705)	742,623	(298,918)

The cash flow hedge accounting - Platts index – is fully effective since the derivative instruments were contracted.

To support the above-mentioned designations, the Company prepared formal documentation indicating how the designation of cash flow hedge accounting - Platts index is aligned with CSN's risk management objective and strategy, identifying the hedge instruments used, the hedge object, the nature of the risk to be protected and demonstrating the expectation of high effectiveness of the relations designated. Iron ore derivative instruments (“Platts” index) were designated in amounts equivalent to the portion of future sales, comparing the amounts designated with the amounts expected and approved in the Management and Board budgets.

b) Cash flow hedge accounting

Foreign Exchange Hedge Accounting

The Company and its subsidiary CSN Mineração formally designates relations of hedge of cash flows to protect highly probable future flows exposed to the dollar related to sales made in dollars.

With the objective of better reflecting the accounting effects of the hedge exchange rate in the result, CSN and its subsidiary CSN Mineração designated part of their dollar liabilities as an instrument of future hedge exports. As a result, the exchange rate variation resulting from the designated liabilities will be temporarily recorded in shareholders’ equity and will be reflected in the income statement when said exports occur, thus allowing the recognition of dollar fluctuations on liabilities and on exports to be recorded at the same time. It is noteworthy that the adoption of this hedge accounting does not imply the contracting of any financial instrument.

The table below presents a summary of the relations of hedge as of June 30, 2024:

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | 06/30/2024 | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | Designation Date | Hedging Instrument | Hedged item | Type of hedged risk | Hedged period | Exchange rate on designation | Designated amounts (US$’000) | Amortizated part (USD'000) | Effect on Result (*) (R$'000) | Impact on Shareholders' equity (R$'000) | | 04/02/2018 | Bonds | Part of the highly probable future monthly iron ore exports | Foreign exchange - R$ vs. US$ spot rate | July 2018 - February 2023 | 3.3104 | 1,170,045 | (1,170,045) | | | | 07/31/2019 | Bonds and Export prepayments in US$ to third parties | Part of the highly probable future monthly iron ore exports | Foreign exchange - R$ vs. US$ spot rate | January 2020 - April 2026 | 3.7649 | 1,342,761 | (871,761) | | (844,974) | | 01/10/2020 | Bonds | Part of the highly probable future monthly iron ore exports | Foreign exchange - R$ vs. US$ spot rate | March 2020 to November 2025 until December 2050 | 4.0745 | 1,416,000 | (1,404,022) | | (1,340,835) | | 01/28/2020 | Bonds | Part of the highly probable future monthly iron ore exports | Foreign exchange - R$ vs. US$ spot rate | March 2027 - January 2028 | 4.2064 | 1,000,000 | | | (1,352,500) | | 06/01/2022 | Bonds and Export prepayments in US$ to third parties | Part of the highly probable future monthly iron ore exports | Foreign exchange - R$ vs. US$ spot rate | June 2022 - April 2032 | 4.7289 | 1,145,300 | (151,210) | (3,969) | (825,095) | | 12/01/2022 | Bonds | Part of the highly probable future monthly iron ore exports | Foreign exchange - R$ vs. US$ spot rate | December 2022 - June 2031 | 5.0360 | 490,000 | (37,000) | | (236,874) | | 12/01/2022 | Advance on foreign exchange contract | Part of the highly probable future monthly iron ore exports | Foreign exchange - R$ vs. US$ spot rate | December 2022 - November 2023 | 5.1643 | 60,000 | (60,000) | | | | 12/01/2022 | Advance on foreign exchange contract | Part of the highly probable future monthly iron ore exports | Foreign exchange - R$ vs. US$ spot rate | December 2022 - December 2025 | 5.2565 | 100,000 | | | (30,240) | | 12/01/2022 | Advance on foreign exchange contract | Part of the highly probable future monthly iron ore exports | Foreign exchange - R$ vs. US$ spot rate | December 2022 - January 2024 | 5.2660 | 50,000 | (50,000) | 17,240 | | | 12/01/2022 | Advance on foreign exchange contract | Part of the highly probable future monthly iron ore exports | Foreign exchange - R$ vs. US$ spot rate | December 2022 - November 2023 | 5.3270 | 20,000 | (20,000) | | | | 01/06/2022 | Export prepayments in US$ to third parties | Part of the highly probable future monthly iron ore exports | Foreign exchange - R$ vs. US$ spot rate | June 2022 - May 2033 | 4.7289 | 878,640 | (134,230) | (9,265) | (617,860) | | 12/01/2022 | Export prepayments in US$ to third parties | Part of the highly probable future monthly iron ore exports | Foreign exchange - R$ vs. US$ spot rate | December 2022 - June 2027 | 5.0360 | 70,000 | | | (36,603) | | 05/16/2024 | Export prepayments in US$ to third parties | Part of the highly probable future monthly iron ore exports | Foreign exchange - R$ vs. US$ spot rate | August 2025 - March 2035 | 5.1270 | 208,717 | | | (90,145) | | 05/16/2024 | Export Prepayments in US$ with third parties, ACC and Bonds | Part of the highly probable future monthly iron ore exports | Foreign exchange - R$ vs. US$ spot rate | September 2024 - March 2035 | 5.1270 | 1,202,000 | | | (519,144) | | 06/06/2024 | Advance on foreign exchange contract | Part of the highly probable future monthly iron ore exports | Foreign exchange - R$ vs. US$ spot rate | June 2024 - February 2025 | 5.2700 | 30,000 | | | (8,667) | | 06/25/2024 | Advance on foreign exchange contract | Part of the highly probable future monthly iron ore exports | Foreign exchange - R$ vs. US$ spot rate | June 2024 - February 2025 | 5.4405 | 10,000 | | | (1,183) | | Total | | | | | | 9,193,463 | (3,898,268) | 4,006 | (5,904,120) |

(*) The realization of cash flow hedge accounting is recognized in other operating income and expenses, note 25.

The net balance of amounts designated and already amortized in dollars totals US$5,295,195.

In the hedging relationships described above, the amounts of the debt instruments were fully designated for equivalent iron ore export portions.

As of June 30, 2024, the hedging relationships established by the Company were effective according to the retrospective and prospective tests performed. Thus, no reversal for cash flow hedge accounting ineffectiveness was recognized.

c) Net investment hedge in foreign subsidiaries

The information related to the net investment hedge did not change in relation to that disclosed in the Company's interim financial information as of December 31, 2023. The balance recorded as of June 30, 2024 and December 31, 2023 is R$6,293.

d) Hedge accounting movements

The changes in the amounts related to cash flow hedge accounting recorded in shareholders’ equity as of June 30, 2024 are shown as follows:

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | | Consolidated | | | | | --- | --- | --- | --- | --- | | | 12/31/2023 | Movement | Realization | 06/30/2024 | | Cash flow hedge accounting | (2,509,225) | (3,390,889) | (4,006) | (5,904,120) | | Income tax and social contribution on cash flow hedge accounting | 853,137 | 1,152,902 | 1,362 | 2,007,401 | | Fair Value of cash flow accounting, net taxes | (1,656,088) | (2,237,987) | (2,644) | (3,896,719) | | | Parent Company | | | | | | 12/31/2023 | Movement | Realization | 06/30/2024 | | Cash flow hedge accounting | (2,436,542) | (2,709,699) | (13,271) | (5,159,512) | | Income tax and social contribution on cash flow hedge accounting | 828,424 | 921,298 | 4,512 | 1,754,234 | | Fair Value of cash flow accounting, net taxes | (1,608,118) | (1,788,401) | (8,759) | (3,405,278) | | · | Credit risk | | --- | --- |

The exposure to credit risks of financial institutions considers the parameters established in the financial policy. The Company practices a detailed analysis of the financial situation of its customers and suppliers, the determination of a credit limit and the permanent monitoring of its outstanding balance.

With regard to financial investments, the Company only invests in institutions with low credit risk assessed by credit rating agencies. Since part of the funds is invested in repo operations that are backed by Brazilian government bonds, there is also exposure to the credit risk of the country.

As for the exposure to credit risk in accounts receivable and other receivables, the Company has a credit risk committee, in which each new customer is analyzed individually regarding their financial condition, before granting the credit limit and payment terms, and periodically reviewed based on procedures and circumstances of each business area.

·	Liquidity risk

It is the risk that the Company may not have sufficient net funds to honor its financial commitments as a result of the mismatch of term or volume between expected receipts and payments.

Future receipt and payment premises are established to manage cash liquidity in domestic and foreign currencies, which are monitored on a day-to-day basis by the Treasury Department. The payment schedules for long-term installments of borrowings, financing and debentures are shown in note 12.b.

The following are the contractual maturities of financial liabilities including interest.

		Consolidated
On June 30, 2023	Ref.	Less than one year	From one to two years	From two to five years	Over five years	Total
Loans, financing and debentures	12.b	8,932,772	7,445,842	15,249,471	19,854,081	51,482,166
Lease liabilities	14	166,520	131,263	194,938	282,452	775,173
Derivative financial instruments	12				48,635	48,635
Trade payables	15	6,533,975	32,350	47,808	23,760	6,637,893
Trade payables - Drawee Risk and forfaiting	15.b	4,846,066				4,846,066
Dividends and interest on capital	16	6,252				6,252
Concessions to be paid	16		3,411	5,117	64,758	73,286
		20,485,585	7,612,866	15,497,334	20,273,686	63,869,471

IV - Fair values of assets and liabilities in relation tothe book value

Financial assets and liabilities measured at fair value through profit or loss are recorded in current and non-current assets and liabilities and gains and losses are recorded as financial income and expenses, respectively.

The amounts are recorded in the interim financial information at their book values, which are substantially similar to those that would be obtained if they were traded on the market. The fair values of other long-term assets and liabilities do not differ significantly from their book values, except for the amounts below.

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- |

The estimated fair value for certain consolidated long-term borrowings and financing was calculated at current market rates, considering the nature, term and risks similar to those of the registered contracts, as follows:

		06/30/2024		12/31/2023
	Closing Balance	Fair value	Closing Balance	Fair value
Fixed Rate Notes (*)	19,936,143	17,819,512	15,030,441	12,825,475

(*) Source: Bloomberg

13.c)	Protection instruments: Derivatives

· Derivativefinancial instruments portfolio position

Swap exchange rate CDI x Dollar

In October 2023, the Company entered into a new swap agreement with the purpose of mitigating the risk associated with an External Credit Note (NCE) acquired during the same period, which is scheduled to mature in October 2028, and which has a principal amount of R$680 million.

Swap exchange rate Real x Dollar

The subsidiary CSN Cimentos Brasil, after contracting a borrowing in foreign currency of US$115,000, contracted derivative operations to protect its exposure to the dollar, maturing on June 10, 2027.

Swap exchange rate Dollar x Euro

The subsidiary Lusosider Projectos Siderúrgicos S.A. has derivatives operations to protect its exposure to the dollar, maturing in the third quarter of 2024.

Swap exchange rate CDI x IPCA

The CSN Mineração, CSN Cimentos Brasil and CSN issued debentures during 2021, 2022 and 2023, respectively, and entered derivative transactions to hedge their exposure to the IPCA. CSN Mineração's contracts have maturities scheduled from 2031 to 2037, while CSN Cimentos' contracts mature in 2038 and CSN between 2030 and 2038.

Below is the position of the derivatives:

						Consolidated
						06/30/2024	06/30/2023
				Appreciation (R)	Fair value (market)	Financial income (expenses), net (note 26)
Instrument	Maturity	Functional Currency	Notional amount	Asset position	Amounts receivable / (payable)
Exchange rate swap
Exchange rate swap Dollar x Euro	11/08/2024	Dollar	20,000	1,570	1,570	1,570
Exchange rate swap CDI x Dollar	10/04/2024	Real	680,000	815,438	75,421	76,709	42,347
Dollar vs. Real Swap	06/10/2027	Dollar	115,000	655,464	25,904	72,750	(82,377)
Total Swap			815,000	1,472,472	102,895	151,029	(40,030)
Interest rate swap
Foreign Exchange Swap (Debentures) CDI x IPCA	07/15/2031	Real	576,448	424,127	9,231	(67,045)	41,478
Foreign Exchange Swap (Debentures) CDI x IPCA	07/15/2032	Real	745,000	840,442	1,427	(60,415)	45,467
Foreign Exchange Swap (Debentures) CDI x IPCA	07/15/2036	Real	423,552	240,180	(18,536)	(42,519)	47,142
Foreign Exchange Swap (Debentures) CDI x IPCA	07/15/2037	Real	655,000	736,770	21,817	(9,363)	(4,189)
Foreign Exchange Swap (Debentures) CDI x IPCA	02/16/2032	Real	600,000	685,799	30,235	(49,043)	39,377
Foreign Exchange Swap (Debentures) CDI x IPCA	02/12/2032	Real	600,000	689,141	34,641	(37,253)	55,247
Interest rate (Debentures) CDI x IPCA	07/15/2030	Real	325,384	342,142	(9,241)	(23,513)
Interest rate (Debentures) CDI x IPCA	07/15/2033	Real	183,185	195,631	(6,475)	(16,639)
Interest rate (Debentures) CDI x IPCA	07/14/2038	Real	203,620	214,931	3,292	937
	04/14/2039	Real	157,074	166,893	(4,895)	(4,895)
	04/14/2034	Real	643,095	668,732	(12,861)	(12,861)
Total interest rate (Debentures) CDI x IPCA			5,112,358	5,204,788	48,635	(322,609)	224,522
				6,677,260	151,530	(171,580)	184,492

All values are in US Dollars.

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | · | Classification of derivatives in the balance sheet and income statement | | --- | --- |

					06/30/2024	06/30/2023
Instruments	Assets		Liabilities		Interest
	Current	Total	Current	Total
Iron ore derivative					19,445	(13,090)
Exchange rate swap Dollar x Euro	1,570	1,570			1,570
Exchange rate swap CDI x Dollar	75,422	75,422			76,709	42,347
Exchange rate swap CDI x IPCA ^(1)^			48,635	48,635	(322,609)	224,522
Exchange rate swap Dollar x Real	25,903	25,903			72,750	(82,377)
	102,895	102,895	48,635	48,635	(152,135)	171,402

(1) Derivative instruments SWAP CDI x IPCA are fully classified in the borrowings and financing group, since they are linked to debentures in order to protect exposure to the IPCA.

13.d)	Investments in securities measured at fair value through profit orloss

The Company has common shares (USIM3), preferred shares (USIM5) of Siderúrgica de Minas Gerais S.A. (“Usiminas”) and shares of Panatlântica S.A. (PATI3), which are designated as fair value through profit or loss, started to be recognized through the equity method, since there was an increase in participation, as described in Explanatory Note 9. Investments.

Usiminas shares are classified as current assets in financial investments and at fair value, based on the market price quoted in B3.

In accordance with the Company’s policy, the gains and losses arising from the variation in the share price are recorded directly in the income statement as financial result in the case of financial investments, or as other operating income and expenses in the case of long-term investments.

·	Stock market price risks
Class of shares	06/30/2024				12/31/2023				06/30/2024	06/30/2023
---	---	---	---	---	---	---	---	---	---	---
	Quantity	Equity interest (%)	Share price	Closing Balance	Quantity	Equity interest (%)	Share price	Closing Balance	Profit or loss (note 26)
USIM3	106,620,851	15.12%	7.63	813,517	106,620,851	15.12%	9.20	980,912	(167,395)	(12,795)
USIM5	55,144,456	10.07%	7.91	436,193	55,144,456	10.07%	9.29	512,292	(76,099)	(4,963)
				1,249,710				1,493,204	(243,494)	(17,758)
PATI3					2,705,726	11.31%	29.10	78,737	(78,737)
				1,249,710				1,571,941	(322,231)	(17,758)

The Company is exposed to the risk of changes in the stock price due to the investments measured at fair value through profit or loss that have their quotations based on the market price on the B3.

Sensitivity analysis for stock price risks

We present below the sensitivity analysis for the stock price risks. The Company considered scenarios 1 and 2 with 25% and 50% devaluation in the stock price using as reference the closing price on June 30, 2024. The probable scenario considered a 5% devaluation in the stock price.

The effects on the result, considering probable scenarios, 1 and 2 are demonstrated below:

	06/30/2024
Class of shares	Probable scenario	Scenario 1	Scenario 2
	5%	25%	50%
USIM3	(40,676)	(203,379)	(406,759)
USIM5	(21,810)	(109,048)	(218,096)

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | 13.e) | Capital management | | --- | --- |

The Company seeks to optimize its capital structure in order to reduce its financial costs and maximize the return to its shareholders. The table below shows the evolution of the Company’s consolidated capital structure, with financing by equity and third-party capital:

Thousands of reais	06/30/2024	12/31/2023
Shareholder's equity (equity)	16,433,057	19,684,838
Borrowings and Financing (Third-party capital)	50,867,203	44,859,075
Gross Debit/Shareholder's equity	3.10	2.28

**14.**LEASE LIABILITIES

Lease liabilities are shown below:

		Consolidated	Parent Company
	06/30/2024	12/31/2023	06/30/2024	12/31/2023
Leases	2,049,537	2,044,694	6,918	7,284
Present value adjustment - Leases	(1,274,364)	(1,310,933)	(1,029)	(285)
	775,173	733,761	5,889	6,999
Classified:
Current	166,520	137,638	2,691	6,523
Non-current	608,653	596,123	3,198	476
	775,173	733,761	5,889	6,999

The Company has lease agreements for port terminals in Itaguaí, the Solid Bulk Terminal - TECAR, used for loading and unloading iron ores and others and the Container Terminal - TECON, with remaining terms of 24 and 28 years, respectively, and lease agreement for railway operation using the Northeast network with a remaining term of 4 years and a lease agreement for land located in Taubaté, São Paulo, for the expansion of operations in the Steel segment with a remaining term of 19 years.

Additionally, the Company has operating equipment lease agreements, used mainly in the mining, cements and steel operations, and real estate, used as operating facilities and administrative and sales offices, in several locations where the Company operates, with remaining terms of 1 to 19 years.

The present value of the future obligations was measured using the implicit rate observed in the contracts and for the contracts that did not have a rate, the Company applied the incremental borrowing rate - IBR, both in nominal terms.

The average incremental rate used in the measurement of lease liabilities and right of use in contracts entered into in the financial year ended June 30, 2024 is 12.78% per year for contracts with a term of 1 year.

The movement of lease liabilities is shown in the table below:

	Consolidated		Parent Company
	06/30/2024	12/31/2023	06/30/2024	12/31/2023
Opening balance	733,761	693,846	6,999	13,180
New leases	1,344	189,855
Present Value Adjustments - New leases	(76)	(116,640)
Contract review	128,505	124,310	4,939	3,992
Write-off	(915)
Payments	(145,491)	(239,909)	(6,342)	(11,274)
Interest appropriated	48,640	82,521	293	1,101
Exchange variation	9,405	(222)
Net balance	775,173	733,761	5,889	6,999

The estimated future minimum payments for the lease agreements include determinable variable payments, which are certain to occur, based on minimum performance and contractually fixed rates.

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- |

As of June 30, 2024, the expected minimum payments are the following:

				Consolidated
	Less than one year	Between one and five years	Over five years	Total
Leases	177,710	463,582	1,408,245	2,049,537
Present value adjustment - Leases	(11,190)	(137,381)	(1,125,793)	(1,274,364)
	166,520	326,201	282,452	775,173
·	Recoverable PIS / COFINS
---	---

Lease liabilities were measured at the amount of consideration with suppliers, that is, without considering the tax credits incurred after payment. The potential right of PIS and COFINS embedded in the lease liability is shown below.

	Consolidated		Parent Company
	06/30/2024	12/31/2023	06/30/2024	12/31/2023
Leases	1,973,433	1,755,060	6,727	7,039
Present value adjustment - Leases	(1,271,676)	(1,195,780)	(1,022)	(274)
Potencial PIS and COFINS credit	182,543	162,343	622	651
Present value adjustment – Potential PIS and COFINS credit	(117,630)	(110,610)	(95)	(25)
·	Lease payments not recognized as a liability:
---	---

The Company chose not to recognize lease liabilities in contracts with a term of less than 12 months and for low value assets. Payments made for these contracts are recognized as expenses when incurred.

The Company has contracts for the right to use ports (TECAR) and railways (FTL) which, even if they establish minimum performance, it is not possible to determine its cash flow since these payments are fully variable and will only be known when they occur. In such cases, payments will be recognized as expenses when incurred.

The expenses related to payments not included in the measurement of the lease liability during the period are:

	Consolidated
	Six months ended		Three months ended
	06/30/2024	06/30/2023	06/30/2024	06/30/2023
Contract less than 12 months	880	1,615	381	85
Lower Assets value	5,550	6,872	2,964	3,662
Variable lease payments	140,978	196,550	67,789	106,426
	147,408	205,037	71,134	110,173
	Parent Company
	Six months ended		Three months ended
	06/30/2024	06/30/2023	06/30/2024	06/30/2023
Lower Assets value	3,931	2,921	2,119	1,253
	3,931	2,921	2,119	1,253

In accordance with the guidelines of CPC 06 (R2) / IFRS 16, the Company uses the discounted cash flow technique in the measurement and remeasurement of lease liabilities and right of use, without considering the projected inflation in the flows to be discounted.

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- |

**15.**TRADE PAYABLES

		Consolidated	Parent Company
	06/30/2024	12/31/2023	06/30/2024	12/31/2023
Trade payables	6,681,817	7,867,431	3,747,121	4,050,426
(-) Adjustment present value	(43,924)	(96,851)	(25,114)	(62,311)
	6,637,893	7,770,580	3,722,007	3,988,115
Classified:
Current	6,533,975	7,739,520	3,626,897	3,976,931
Non-current	103,918	31,060	95,110	11,184
	6,637,893	7,770,580	3,722,007	3,988,115

15.a)Suppliers	– Drawn Risk and Forfaiting

		Consolidated	Parent Company
	06/30/2024	12/31/2023	06/30/2024	12/31/2023
in Brazil	3,498,335	2,843,455	2,760,134	2,843,455
in Abroad	1,347,731	1,365,979	1,347,732	1,136,548
	4,846,066	4,209,434	4,107,866	3,980,003

The Company discloses and classifies its forfaiting operations with suppliers in a specific group where the nature of the securities continues to be part of the Company's operating cycle. These transactions are negotiated with financial institutions to enable the Company's suppliers to anticipate receivables arising from sales of goods and, consequently, to extend the payment terms of the Company's own obligations. On June 30, 2024, it maintained a balance of R$4,846,066 in the Consolidated Ledger and on December 31, 2023, a balance of R$4,209,434. At the Parent Company, the balance was R$ 4,107,866 and R$ 3,980,003, respectively. The term of these operations varies from 180 days to 360 days.

The table below provides a comparison of the payment terms for invoices with and without a drawee risk operation, for the base date of June 30, 2024:

Trade payables	Risk Drawn and Forfaiting	No Risk Drawn or Forfaiting
Due between 1 and 180 days	3,213,711	6,069,529
Due between 181 to 360 days	1,632,355	464,446
Over 360 days		103,918
Total	4,846,066	6,637,893

Impact of non-cash variations considering the 2st ITR of 2024:

Exchange variation	140,377
Interest Appropriation	20,558
Total	160,935

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | 16. | OTHER PAYABLES | | --- | --- |

The other payables classified in current and non-current liabilities are comprised as follows:

		Consolidated				Parent Company
	Ref.	Current		Non-current		Current		Non-current
		06/30/2024	12/31/2023	06/30/2024	12/31/2023	06/30/2024	12/31/2023	06/30/2024	12/31/2023
Related party liabilities	20.a	23,881	29,651	19,257	38,058	406,553	336,486	4,341	4,176
Derivative financial instruments			936,027		60,468
Dividends and interest on capital	13	6,252	80,624			5,760	5,230
Advances from customers ^(1)^		2,333,816	2,063,509	5,540,608	5,144,623	411,229	277,764	604,742	709,495
Taxes in installments		60,057	75,735	150,532	154,089	16,208	15,908	55,003	56,325
Profit sharing - employees		168,885	260,109			78,159	133,996
Taxes payable				9,439	30,902			9,439	9,320
Provision for consumption and services		102,268	177,152			18,347	55,478
Third party materials in our possession		255,908	285,250			253,647	284,444
Trade payables	15			103,918	31,060			95,110	11,184
Lease liabilities	14	166,520	137,638	608,653	596,123	2,691	6,523	3,198	476
Concessions to be paid				73,286	74,177
Other payables		31,974	39,231	416,204	308,992	2,343	6,904	149,923	57,841
		3,149,561	4,084,926	6,921,897	6,438,492	1,194,937	1,122,733	921,756	848,817

(1) Advances from Customers: On December 31, 2022 the subsidiaries CSN Mineração and CSN Cimentos signed advance contracts for the sale of electricity with national operators in the sector to be executed for up to 8 years. Additionally, the subsidiary CSN Mineração S.A. received in advance the total amount of US$500.000 (R$2,599,300) referring to supply contracts of approximately 13 million tons of iron ore signed with an important international player, to be executed within 4 years, with supply expected to begin in 2024. On June 30, 2023, the subsidiary CSN Mineração entered into an amendment to the advance contract, signed on January 16, 2023, in the amount of US$300,000 for additional supply of 6.3 million tons of iron ore. From this amendment, the Company received on June 30, 2023 the amount of US$205,000 (R$987,936), the remaining balance of US$95,000 was received on July 31, 2023. On June 28, 2024, the offshore company entered into an advance iron ore supply contract in the amount of US$255 million, for the supply of 6.5 million tons, expected to be completed over the next 4 years.

17.	INCOME TAX AND SOCIAL CONTRIBUTION

17.a) Income tax andsocial contribution recognized in profit or loss:

The income tax and social contribution recognized in net income for the period are as follows:

	Consolidated
	Six months ended		Three months ended
	06/30/2024	06/30/2023	06/30/2024	06/30/2023
Income tax and social contribution income (expense)
Current	(897,716)	(258,262)	(654,492)	99,131
Deferred	618,916	373,063	313,762	229,112
	(278,800)	114,801	(340,730)	328,243
	Parent Company
	Six months ended		Three months ended
	06/30/2024	06/30/2023	06/30/2024	06/30/2023
Income tax and social contribution income (expense)
Current		181,446		195,434
Deferred	547,163	407,589	301,439	319,529
	547,163	589,035	301,439	514,963

The reconciliation of income tax and social contribution expenses and income of the consolidated and parent company and the product of the current tax rate on income before income tax and social contribution are shown below:

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | | Consolidated | | | | | --- | --- | --- | --- | --- | | | Six months ended | | Three months ended | | | | 06/30/2024 | 06/30/2023 | 06/30/2024 | 06/30/2023 | | Profit/(Loss) before income tax and social contribution | (423,474) | (654,051) | 118,118 | (44,945) | | Tax rate | 34% | 34% | 34% | 34% | | Income tax and social contribution at combined statutory rate | 143,981 | 222,377 | (40,160) | 15,281 | | Adjustment to reflect the effective rate: | | | | | | Equity in results of affiliated companies | 92,973 | 78,855 | 49,640 | 54,336 | | Difference Tax Rate in companies abroad | (493,018) | (18,123) | (345,526) | 56,459 | | Indebtdness limit | 4,882 | | 1,759 | | | Tax incentives | 21,673 | 6,415 | 15,439 | 1,248 | | Interest on equity | | 19,235 | | 19,235 | | Recognition/(reversal) of tax credits | (64,554) | (141,484) | (36,087) | 223,349 | | Other permanent deductions (additions) | 15,263 | (52,474) | 14,205 | (41,665) | | Income tax and social contribution in net income for the year | (278,800) | 114,801 | (340,730) | 328,243 | | Effective tax rate | -66% | 18% | 288% | 730% | | | Parent Company | | | | | | Six months ended | | Three months ended | | | | 06/30/2024 | 06/30/2023 | 06/30/2024 | 06/30/2023 | | Profit/(Loss) before income tax and social contribution | (1,665,643) | (1,331,828) | (830,218) | (331,360) | | Tax rate | 34% | 34% | 34% | 34% | | Income tax and social contribution at combined statutory rate | 566,319 | 452,822 | 282,274 | 112,662 | | Adjustment to reflect the effective rate: | | | | | | Equity in results of affiliated companies | (26,117) | 332,570 | 11,248 | 254,473 | | Indebtdness limit | 4,882 | | 1,759 | | | Interest on equity | | (75,772) | | (75,772) | | Recognition/(reversal) of tax credits | | (159,857) | | 181,445 | | Other permanent deductions (additions) | 2,079 | 39,272 | 6,158 | 42,155 | | Income tax and social contribution in net income for the period | 547,163 | 589,035 | 301,439 | 514,963 | | Effective tax rate | 33% | 44% | 36% | 155% | | 17.b) | Deferred income tax and social contribution: | | --- | --- |

Deferred income tax and social contribution balances are as follows:

	Consolidated		Parent Company
	06/30/2024	12/31/2023	06/30/2024	12/31/2023
Deferred
Income tax losses	4,201,810	4,198,734	2,672,618	2,170,442
Social contribution tax losses	1,446,426	1,441,925	986,935	803,655
Temporary differences	632,653	(911,027)	1,026,829	239,313
Tax, social security, labor, civil and environmental provisions	537,167	550,567	180,196	180,963
Estimated losses on assets	247,236	238,211	170,838	165,218
Gains/(Losses) on financial assets	395,563	328,678	411,488	349,121
Actuarial Liabilities (Pension and Health Plan)	185,672	171,816	170,847	163,580
Provision for consumption and services	5,102	22,346	4,904	20,579
Cash Flow Hedge Accounting and Unrealized Exchange Variations	1,317,135	509,386	1,008,158	260,216
(Gain) on loss of control of Transnordestina	(224,096)	(224,096)	(224,096)	(224,096)
Fair Value SWT/CBL Acquisition	(149,489)	(149,489)
Business combination	(1,418,275)	(1,473,119)	(721,992)	(721,992)
Others	(263,362)	(885,327)	26,486	45,724
Total	6,280,889	4,729,632	4,686,382	3,213,410
Total Deferred Assets	6,604,541	5,991,213	4,686,382	4,170,989
Total Deferred Liabilities	(323,652)	(1,261,581)		(957,579)
Total Deferred	6,280,889	4,729,632	4,686,382	3,213,410

The Company has in its corporate structure subsidiaries abroad, whose income is taxed by the income tax in the respective countries where they were constituted at rates lower than those in force in Brazil. In the period between 2018 and 2023, these subsidiaries generated income in the amounting to R$155,482. If the Brazilian tax authorities understand that this income is subject to additional taxation in Brazil for income tax and social contribution, these, if due, would reach approximately R$52,864. The Company, based on the position of its legal advisors, assessed only the likelihood of loss as possible in the event of possible tax questioning and, therefore, no provision was recognized in the interim financial information.

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- |

In addition, management evaluated the precepts of IFRIC 23

“Uncertainty Over Income Tax Treatments” and recognized in 2021 the credit for the unconstitutionality of the levy of the IRPJ and CSLL on the amounts of default interest referring to the SELIC rate received due to the repetition of tax undue payment.

17.c)	Changes in deferred income tax and social contribution

The changes in deferred taxes is shown below:

	Consolidated	Parent Company
Balance at January 1, 2023	4,878,768	3,256,712
Recognized in the result	403,544	517,768
Recognized in other comprehensive income	(559,050)	(560,624)
Use of tax credit in installment program	(445)	(446)
Reverse incorporation	6,815
Balance at December 31, 2023	4,729,632	3,213,410
Recognized in the result	618,916	547,164
Recognized in other comprehensive income	905,838	925,810
Use of tax credit in installment program	(2)	(2)
Corporate incorporation	26,505
Balance at June 30, 2024	6,280,889	4,686,382
17.d)	Income tax and social contribution recognized in equity:
---	---

The income tax and social contribution recognized directly in equity are shown below:

	Consolidated		Parent Company
	06/30/2024	12/31/2023	06/30/2024	12/31/2023
Income tax and social contribution
Actuarial gains on defined benefit pension plan	86,299	83,436	83,007	77,840
Exchange differences on translating foreign operations	(325,350)	(325,350)	(325,350)	(325,350)
Cash flow hedge accounting	1,956,146	1,030,432	1,754,234	828,425
	1,717,095	788,518	1,511,891	580,915
18.	PROVISIONS FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKSAND JUDICIAL DEPOSITS
---	---

Claims of different nature are being challenged at the appropriate courts. Details of the accrued amounts and related judicial deposits are as follows:

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | | Consolidated | | | | Parent Company | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | Accrued liabilities | | Judicial deposits | | Accrued liabilities | | Judicial deposits | | | | 06/30/2024 | 12/31/2023 | 06/30/2024 | 12/31/2023 | 06/30/2024 | 12/31/2023 | 06/30/2024 | 12/31/2023 | | Tax | 98,753 | 154,626 | 153,199 | 153,715 | 21,186 | 21,378 | 60,928 | 61,231 | | Social security | 1,526 | 1,609 | | 4 | 1,526 | 1,609 | | | | Labor | 363,534 | 366,645 | 316,367 | 288,389 | 142,040 | 153,048 | 126,013 | 133,676 | | Civil | 811,245 | 778,796 | 126,647 | 24,880 | 155,236 | 139,517 | 11,371 | 14,784 | | Environmental | 41,820 | 41,194 | 3,655 | 3,340 | 11,052 | 11,856 | 1,142 | 1,142 | | Deposit of a guarantee | | | 24,451 | 21,554 | | | | | | | 1,316,878 | 1,342,870 | 624,319 | 491,882 | 331,040 | 327,408 | 199,454 | 210,833 | | Classified: | | | | | | | | | | Current | 40,713 | 36,000 | | | 15,833 | 15,228 | | | | Non-current | 1,276,165 | 1,306,870 | 624,319 | 491,882 | 315,207 | 312,180 | 199,454 | 210,833 | | | 1,316,878 | 1,342,870 | 624,319 | 491,882 | 331,040 | 327,408 | 199,454 | 210,833 |

The changes in tax, social security, labor, civil and environmental provisions in the year ended June 30, 2024 can be summarized as follows:

	Consolidated
	Current + Non-current
Nature	12/31/2023	Additions	Accrued charges	Net utilization of reversal	06/30/2024
Tax	154,626	9,681	2,238	(67,792)	98,753
Social security	1,609		33	(116)	1,526
Labor	366,645	54,830	18,370	(76,311)	363,534
Civil	778,796	84,023	30,555	(82,129)	811,245
Environmental	41,194	370	1,286	(1,030)	41,820
	1,342,870	148,904	52,482	(227,378)	1,316,878
	Parent Company
---	---	---	---	---	---
	Current + Non-current
Nature	12/31/2023	Additions	Accrued charges	Net utilization of reversal	06/30/2024
Tax	21,378	3,200	409	(3,801)	21,186
Social security	1,609		33	(116)	1,526
Labor	153,048	7,792	7,517	(26,317)	142,040
Civil	139,517	10,396	7,600	(2,277)	155,236
Environmental	11,856	1	30	(835)	11,052
	327,408	21,389	15,589	(33,346)	331,040

The provision for tax, social security, labor, civil and environmental risks was estimated by Management and is mainly based on the legal advisors’ assessment. Only lawsuits for which the risk is classified as probable loss are provisioned. Additionally, tax liabilities from actions initiated by the Company are included in this provision and is subject to SELIC (Central Bank’s policy rate).

§	Possible administrative and judicial proceedings

The Company does not make provisions for lawsuits, which Management’s expectations, based on the opinion of legal counsel, is a possible loss. The following table shows a summary of the balance of the main matters classified as possible risk compared to the balance as of June 30, 2024 and December 31, 2023.

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | | | Consolidated | | --- | --- | --- | | | 06/30/2024 | 12/31/2023 | | Notice of Violation and Imposition of Fine (AIIM) / Tax Foreclosure - RFB - IRPJ/CSLL - Capital Gain for alleged sale of equity interest in subsidiary NAMISA ^(1)^ | 16,139,040 | 15,606,600 | | Notice of Violation and Imposition of Fine (AIIM) / Tax Foreclosure - RFB - IRPJ/CSLL - Disallowance of goodwill deductions generated in the reverse incorporation of Big Jump by Namisa ^(2)^ | 5,640,117 | 5,443,666 | | Notice of Violation and Imposition of Fine (AIIM) / Tax Enforcement - RFB - IRPJ/CSLL - Disallowance of prepayment interest arising from iron ore supply and port services contracts | 2,207,776 | 2,124,479 | | Notice of Violation and Imposition of Fine (AIIM) / Writ of Mandamus - RFB - IRPJ/CSLL - Profits earned abroad in 2008, 2010, 2011, 2012, 2014, 2015, 2016, 2017 and 2018 | 6,042,402 | 5,828,921 | | Unapproved compensation - RFB - IRPJ/CSLL, PIS/COFINS and IPI | 2,115,616 | 2,052,564 | | ICMS - SEFAZ/RJ - Assessment Notice -questions about sales for incentive area | 1,405,821 | 1,016,381 | | Notice of Violation and Imposition of Fine (AIIM) - RFB - Disallowance of PIS/COFINS Credits for inputs and freight | 1,444,676 | 1,388,918 | | CFEM – difference of understanding between CSN and ANM on the calculation basis | 1,514,689 | 1,452,933 | | Notice of Infraction and Imposition of Fine (AIIM) - RFB - Collection IRRF - Business Combinations CMIN 2015 | 1,150,817 | 1,106,401 | | ICMS - SEFAZ/RJ - ICMS Credits for acquisition of Electric Energy Industrialization | 1,108,607 | 1,065,918 | | Notice of Violation and Imposition of Fine (AIIM) - IRPJ/CSLL - Disallowance of deductions of goodwill generated in the acquisition of Cimentos Mauá | 847,429 | 810,907 | | ICMS - SEFAZ/RJ- Disallowance of the ICMS credits - Transfer of iron ore | 755,439 | 731,416 | | ICMS - SEFAZ/RJ - Disallowance of credits on purchases of intermediate products | 467,125 | 445,682 | | Disallowance of tax loss and negative calculation base resulting from adjustments in SAPLI - RFB | 769,862 | 741,056 | | Infraction and Fine Imposition Notices (AIIM) - RFB - IRPJ/CSLL - Transfer Pricing | 376,585 | 363,043 | | ICMS - SEFAZ/RJ - Transfer of imported raw material for a value lower than the TECAR import document | 408,944 | 394,865 | | Notice of Violation and Imposition of Fine (AIIM) / Annulment Action - RFB - IRRF - Capital gain of CFM company sellers located abroad | 327,977 | 317,522 | | Other tax lawsuits (federal, state, and municipal) | 6,220,912 | 6,282,247 | | Social security lawsuits | 668,597 | 288,973 | | Action to discuss the balance of the construction contract – Tebas | 621,724 | 593,716 | | Action related to power supply payment’s charge - Light | 476,647 | 440,002 | | Action that discusses Negotiation of energy sales - COPEN - CEEE-G ^(1)^ | 210,832 | 201,123 | | Collection of defaulted amounts of contracts for the execution of the Presidente Médici Thermoelectric Power Plant - SACE - CEEE-G | 217,714 | 205,262 | | Enforcement action applied by Brazilian antitrust authorities (CADE) | 126,944 | 122,136 | | Other civil lawsuits | 1,573,696 | 1,423,591 | | Labor and social security lawsuits | 2,350,832 | 2,091,666 | | Tax Execution Traffic Ticket Volta Grande IV | 148,242 | 137,668 | | ACP Landfill Márcia I | 306,389 | 306,389 | | Other environmental lawsuits | 710,313 | 667,901 | | | 56,355,764 | 53,651,946 |

(1) The Company was successful in the appeals filed in the lawsuits that had as their object the fines of 150% (Qualified Fine) in the records of Proceedings 19515.723039/2012-79 (CSN) and 19515.723053/2012-72 (CSN Mineração), closing the possible contingency of R$4,476,924 and R$993,756. The appeals filed were granted recognizing the application of Law n° 14,689/2023 to eliminate the qualified fine. The decisions were notified on July 5 and 25, 2024, without the filing of appeals with the respective termination of the lawsuits in July,2024. For the other lawsuits under the "Big Jump" theme, the progress/ prognoses remain the same.

(2) CSN Mineração obtained in the process that had as its object a fine of 150% (Qualified Fine) in the records of Process 19515.723053/2012-72, ending the possible contingency of R$ 993,756. The appeal was granted recognizing the application of Law N° 14,689 of 2023 to eliminate the qualified fine. The summons of the judgment took place on July 25, 2024, without the filing of an appeal with the respective termination of the process in 07/2024. For the other processes of the "Big Jump" theme, the progress/forecasts remain the same.

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- |

In the first quarter of 2021, the Company was notified of an arbitration proceeding based on an alleged breach of iron ore supply contracts. The counterparty asks for approximately US$1 billion, and the Company has no knowledge of the basis for the estimates of the amount asked. Finally, the Company informs that it has responded the arbitration requirements in conjunction with its legal counselors and is currently at the initial stage of its defense. The Company expects the arbitration will be concluded in 2 years. The relevance of the arbitration to the Company is related to the amount attributed to the cause and its eventual financial impact. The discussion involves arbitration disputes initiated by both parties.

The Company has been offering judicial guarantees (Guarantee Insurance/Letter of Guarantee) amounting to R$9,747,692 as of June 30,2024 (December 31, 2023, R$8,768,003), as determined by the procedural legislation in force.

The assessments made by legal advisors define these administrative and judicial proceedings as a possible risk of loss and, consequently, no loss provisions have been recognized in accordance with Management's judgment and with the accounting practices adopted in Brazil.

19.	PROVISION FOR ENVIRONMENTAL LIABILITIES AND ASSET RETIREMENT OBLIGATIONS

The balance of provisions for environmental liabilities and asset retirement obligation is as follows:

		Consolidated	Parent Company
	06/30/2024	12/31/2023	06/30/2024	12/31/2023
Environmental liabilities	168,940	176,181	155,590	160,968
Asset retirement obligations	900,427	842,624
	1,069,367	1,018,805	155,590	160,968
20.	RELATED-PARTY BALANCES AND TRANSACTIONS
---	---

20.a)	Transactions with subsidiaries, jointly controlled entities, associates, exclusive funds and otherrelated parties

·	Consolidated

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | | | Consolidated | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | 06/30/2024 | | | | 12/31/2023 | | | | | | | Subsidiaries and associates | Joint-ventures and Joint Operation | Other related parties | Total | Subsidiaries and associates | Joint-ventures and Joint Operation | Other related parties | Total | | Assets | | | | | | | | | | | Current Assets | | | | | | | | | | | Financial investments | | | | 2,693,283 | 2,693,283 | | | 2,128,183 | 2,128,183 | | Trade receivables | 5 | 62,176 | 7,703 | 570 | 70,449 | 34,441 | 2,658 | 131,268 | 168,367 | | Dividends receivable (RP) | 8 | | 108,209 | 75,127 | 183,336 | | 106,747 | | 106,747 | | Borrowings | 8 | | 5,312 | | 5,312 | | 5,316 | | 5,316 | | Other receivables | 8 | | 6,480 | 1,829 | 8,309 | | 6,480 | 1,829 | 8,309 | | | | 62,176 | 127,704 | 2,770,809 | 2,960,689 | 34,441 | 121,201 | 2,261,280 | 2,416,922 | | Non-current Assets | | | | | | | | | | | Financial investments | 4 | | | 127,855 | 127,855 | | | 111,350 | 111,350 | | Borrowings | 8 | 3,760 | 1,776,536 | | 1,780,296 | 3,732 | 1,655,680 | | 1,659,412 | | Actuarial liabilities | 8 | | | 41,170 | 41,170 | | | 39,530 | 39,530 | | Other receivables | 8 | | 1,792,579 | | 1,792,579 | | 1,792,579 | | 1,792,579 | | | | 3,760 | 3,569,115 | 169,025 | 3,741,900 | 3,732 | 3,448,259 | 150,880 | 3,602,871 | | | | 65,936 | 3,696,819 | 2,939,834 | 6,702,589 | 38,173 | 3,569,460 | 2,412,160 | 6,019,793 | | Liabilities | | | | | | | | | | | Current Liabilities | | | | | | | | | | | Trade payables | | 23,979 | 69,209 | 55,920 | 149,108 | | 140,579 | 35,435 | 176,014 | | Accounts payable | 16 | | 21,971 | | 21,971 | 46 | 22,378 | | 22,424 | | Provision for consumption | 16 | | 1,910 | | 1,910 | | 7,227 | | 7,227 | | | | 23,979 | 93,090 | 55,920 | 172,989 | 46 | 170,184 | 35,435 | 205,665 | | Non-current Liabilities | | | | | | | | | | | Accounts payable | 16 | | 19,257 | | 19,257 | | 38,058 | | 38,058 | | | | | 19,257 | | 19,257 | | 38,058 | | 38,058 | | | | 23,979 | 112,347 | 55,920 | 192,246 | 46 | 208,242 | 35,435 | 243,723 | | | | Consolidated | | | | | | | | | | | 06/30/2024 | | | | 06/30/2023 | | | | | | | Subsidiaries and associates | Joint-ventures and Joint Operation | Other related parties | Total | Subsidiaries and associates | Joint-ventures and Joint Operation | Other related parties | Total | | P&L | | | | | | | | | | | Sales | | 1,072,828 | 10,370 | 7 | 1,083,205 | 21,702 | 9,582 | 800,677 | 831,961 | | Cost and expenses | | (87,815) | (1,016,143) | (131,617) | (1,235,575) | (92) | (875,713) | (116,599) | (992,404) | | Financial income (expenses) | | | | | | | | | | | Interest | 26 | | 75,506 | 22,249 | 97,755 | | 87,887 | 14,178 | 102,065 | | Exchange rate variations andmonetary, net | | | | 87,502 | 87,502 | | | (49,975) | (49,975) | | Financial investments | 26 | | | (243,494) | (243,494) | | | (17,758) | (17,758) | | Dividends receivable | 26 | | | 42,347 | 42,347 | | | | | | Other operating income and expenses | | | (2,604) | 1,640 | (964) | | | | | | | | 985,013 | (932,871) | (221,366) | (169,224) | 21,610 | (778,244) | 630,523 | (126,111) | | · | Parent Company | | --- | --- |

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | | | Parent Company | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | 06/30/2024 | | | | 12/31/2023 | | | | | | Ref. | Subsidiaries and associates | Joint-ventures and Joint Operation | Other related parties and exclusive funds | Total | Subsidiaries and associates | Joint-ventures and Joint Operation | Other related parties and exclusive funds | Total | | Assets | | | | | | | | | | | Current Assets | | | | | | | | | | | Financial investments | | | | 1,595,340 | 1,595,340 | | | 1,575,262 | 1,575,262 | | Trade receivables | 5 | 768,230 | | 375 | 768,605 | 955,246 | | 130,837 | 1,086,083 | | Borrowings | 8 | | 5,312 | | 5,312 | | 5,316 | | 5,316 | | Dividends receivable (RP) | 8 | 212,446 | 55,913 | | 268,359 | 507,502 | 55,436 | | 562,938 | | Other receivables | 8 | 354,908 | 2 | 1,829 | 356,739 | 215,320 | 2 | 1,829 | 217,151 | | | | 1,335,584 | 61,227 | 1,597,544 | 2,994,355 | 1,678,068 | 60,754 | 1,707,928 | 3,446,750 | | Non-current Assets | | | | | | | | | | | Financial investments | 4 | | | 127,855 | 127,855 | | | 111,350 | 111,350 | | Borrowings | 8 | 632,449 | 1,675,853 | | 2,308,302 | 539,523 | 1,557,013 | | 2,096,536 | | Actuarial liabilities | 8 | | | 32,405 | 32,405 | | | 31,007 | 31,007 | | Other receivables | 8 | 8 | 1,792,579 | | 1,792,587 | 8 | 1,792,574 | | 1,792,582 | | | | 632,457 | 3,468,432 | 160,260 | 4,261,149 | 539,531 | 3,349,587 | 142,357 | 4,031,475 | | | | 1,968,041 | 3,529,659 | 1,757,804 | 7,255,504 | 2,217,599 | 3,410,341 | 1,850,285 | 7,478,225 | | Liabilities | | | | | | | | | | | Current Liabilities | | | | | | | | | | | Intercompany Loans | 12 | 1,594,505 | | | 1,594,505 | 1,908,848 | | | 1,908,848 | | Trade payables | 15 | 560,665 | 35,992 | 55,282 | 651,939 | 388,995 | 49,778 | 34,462 | 473,235 | | Accounts payable | 16 | 3,050 | | | 3,050 | 11,538 | | | 11,538 | | Provision for consumption | | 401,593 | 1,910 | | 403,503 | 317,721 | 7,227 | | 324,948 | | | | 2,559,813 | 37,902 | 55,282 | 2,652,997 | 2,627,102 | 57,005 | 34,462 | 2,718,569 | | Non-current Liabilities | | | | | | | | | | | Intercompany Loans | 12 | 11,000,672 | | | 11,000,672 | 7,501,144 | | | 7,501,144 | | Accounts payable | 16 | 4,341 | | | 4,341 | 4,176 | | | 4,176 | | | | 11,005,013 | | | 11,005,013 | 7,505,320 | | | 7,505,320 | | | | 13,564,826 | 37,902 | 55,282 | 13,658,010 | 10,132,422 | 57,005 | 34,462 | 10,223,889 | | | | Parent Company | | | | | | | | | | | 06/30/2024 | | | | 06/30/2023 | | | | | | | Subsidiaries and associates | Joint-ventures and Joint Operation | Other related parties and exclusive funds | Total | Subsidiaries and associates | Joint-ventures and Joint Operation | Other related parties and exclusive funds | Total | | Net revenue and cost | | | | | | | | | | | Sales | | 2,651,628 | 918 | | 2,652,546 | 2,182,944 | (15) | 795,985 | 2,978,914 | | Cost and expenses | | (1,788,703) | (277,848) | (104,776) | (2,171,327) | (1,360,701) | (210,368) | (135,814) | (1,706,883) | | Financial income (expenses) | | | | | | | | | | | Interest | 26 | (62,649) | 74,070 | 5,957 | 17,378 | (89,727) | 86,431 | 13,910 | 10,614 | | Exclusive funds | | | | 4,004 | 4,004 | | | 8,819 | 8,819 | | Financial investments | 26 | | | (243,494) | (243,494) | 677,308 | | (9,166) | 668,142 | | Dividends received | | | | 42,347 | 42,347 | | | | | | Exchange rate variations andmonetary, net | | (1,577,457) | | 16,505 | (1,560,952) | | | (17,758) | (17,758) | | Other operating income and expenses | | | (2,604) | 1,398 | (1,206) | | | | | | | | (777,181) | (205,464) | (278,059) | (1,260,704) | 1,409,824 | (123,952) | 655,976 | 1,941,848 |

Consolidated and Parent Company Information:

(1)	Financial investments: Refers mainly to investments<br>in Usiminas shares, cash and cash equivalents and Bonds with Banco Fibra and government bonds and CDBs with the exclusive funds.
(2)	Accounts receivables: refers mainly to sales transactions<br>of steel products from the Parent Company to related parties.
---	---
(3)	Dividends receivable: In the Parent Company, the balance<br>is mainly composed of dividends from CSN Cimentos Brasil S.A in the amount of R$178,348 and in the Consolidated dividends from MRS Logística<br>S.A in the amount of R$106,747 .
---	---
(4)	Loans (Assets):
---	---

Long-term: In the Consolidated Index refers mainly to loan agreements with Transnordestina Logística R$1,769,711 (R$1,646,264 as of December 31, 2023) with an average rate of 125.0% to 130.0% of the CDI.

(5)	Other (Assets): In the Consolidated Advance for future<br>capital increase with Transnordestina Logística S.A.de R$1,792,579 as of June 30, 2024 (R$1,792,579 as of December 31, 2023)
(6)	Borrowings (Liabilities):
---	---

Foreign currency: At the Parent Company, these are intercompany contracts amounting to R$ 12,595,177 as of June 30 of 2024 (R$ 9,022,682 on December 31, 2023).

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | 20.b) | Key management personnel | | --- | --- |

The key management personnel with authority and responsibility for planning, directing, and controlling the Company’s activities include members of the Board of Directors and statutory officers. The following is information on the compensation of such personnel and the related balances as of June 30, 2024, and 2023.

	06/30/2024	06/30/2023
	P&L
Short-term benefits for employees and officers	42,417	40,292
Post-employment benefits	181	227
	42,598	40,519
20.c)	Guarantees
---	---

The Company is liable for guarantees of its subsidiaries and jointly controlled entities as follows:

	Maturities	Borrowings		Tax foreclosure		Others		Total
		06/30/2024	12/31/2023	06/30/2024	12/31/2023	06/30/2024	12/31/2023	06/30/2024	12/31/2023
Transnordestina Logísitca	Up to 09/19/2056 and Indefinite	3,790,683	3,695,183	10,450	10,029	4,582	4,235	3,805,715	3,709,447
Controladas do Grupo	Up to 09/19/2056 and Indefinite	2,084,493	1,903,235			1,920	131,920	2,086,413	2,035,155
Total in R		5,875,176	5,598,418	10,450	10,029	6,502	136,155	5,892,128	5,744,602
CSN Inova Ventures	01/28/2028	1,300,000	1,300,000					1,300,000	1,300,000
CSN Resources	Up to 04/08/2032	2,230,000	1,530,000					2,230,000	1,530,000
CSN Cimentos	06/10/2027		115,000						115,000
Total in US		3,530,000	2,945,000					3,530,000	2,945,000
Lusosider Aços Planos	Indefinite					75,000	75,000	75,000	75,000
Total in						75,000	75,000	75,000	75,000
Total in R		19,622,917	14,257,629			446,603	401,370	20,069,520	14,658,999
		25,498,093	19,856,047	10,450	10,029	453,105	537,525	25,961,648	20,403,601

All values are in US Dollars.

21.	SHAREHOLDERS’ EQUITY

21.a)	Paid-up capital

The fully subscribed and paid-up capital as of June 30, 2024, is R$10,240,000, divided into 1,326,093,947 common and book-entry shares (as of December 31, 2023, R$10,240,000 divided into 1, 326,093,947 common and book-entry shares), with no par value. Each common share entitles to one vote in the resolutions of the General Meeting.

21.b)	Authorized capital

The Company’s bylaws in effect on June 30, 2023, define that the share capital may be increased to up to 2,400,000,000 shares, by decision of the Board of Directors, regardless of amendments to the bylaws.

21.c)	Legal reserve

It is constituted at the rate of 5% of the net income calculated in each fiscal year, before any other allocation, pursuant to art. 193 of Law 6,404/86, up to a limit of 20% of the capital stock.

21.d)	Ownership structure

As of June 30, 2024, and December 31, 2023, the Company’s ownership structure was as follows:

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | | | | 06/30/2024 | | | 12/31/2023 | | --- | --- | --- | --- | --- | --- | --- | | | Number of common shares | % of total shares | % of voting capital | Number of common shares | % of total shares | % of voting capital | | Vicunha Aços S.A. (*) | 543,617,803 | 40.99% | 40.99% | 543,617,803 | 40.99% | 40.99% | | Rio Iaco Participações S.A. (*) | 45,706,242 | 3.45% | 3.45% | 45,706,242 | 3.45% | 3.45% | | CFL Ana Participações S.A. (*) | 132,523,251 | 9.99% | 9.99% | 135,904,451 | 10.25% | 10.25% | | NYSE (ADRs) | 271,436,631 | 20.47% | 20.47% | 273,702,845 | 20.64% | 20.64% | | Other shareholders | 332,810,020 | 25.10% | 25.10% | 327,162,606 | 24.67% | 24.67% | | Outstanding shares | 1,326,093,947 | 100.00% | 100.00% | 1,326,093,947 | 100.00% | 100.00% |

As of March 30, 2023, an Asset Restructuring Agreement was entered into between Rio Purus Participações S.A. and CFL Participações S.A. ("CFL"), the shareholders that directly and indirectly hold all the shares of Vicunha Aços S.A. ("Vicunha Aços"). Thus, the implementation of this Transaction results in CFL Ana Participações S.A. ("CFL Ana"), a subsidiary of CFL, holding 135,904,451 common shares, book-entry and without par value issued by CSN, representing on this date 10.25% of its capital stock.

On June 20, 2024, CFL, in compliance with the provisions of article 12, §6º of CVM Resolution 44/2021, notified Companhia Siderúrgica Nacional (“CSN”) about the sale by CFL Ana of common shares issued by CSN. CSN, in turn, notified the market about the sale of a relevant equity interest on the same date, informing that CFL Ana's interest was now 132,523,251 common shares, representing 9.99% of the share capital, according to the correspondence received.

On June 28, 2024, CFL Ana's consolidated position in common shares was 132,523,251, representing 9.99% of CSN's share capital.

(*) Companies in the controlling group.

21.e)	Income per share

The earnings per share are shown below:

	Parent Company
	Six months ended		Three months ended
	06/30/2024	06/30/2023	06/30/2024	06/30/2023
	Common Shares
(Loss)/profit for the year	(1,118,480)	(742,793)	(528,779)	183,603
Weighted average number of shares	1,326,093,947	1,326,093,947	1,326,093,947	1,326,093,947
Basic and diluted (loss)/earnings per share	(0.84344)	(0.56014)	(0.39875)	0.13845
22.	COMPENSATION TO SHAREHOLDERS
---	---

On April 28, 2023, was approved at the Annual General Meeting, based on the position of the shareholders on April 28, 2023, the distribution of additional dividends proposed in the amount of R$ 777,145,451.90 corresponding to the amount of R$0.58604102195 per share. The dividends were paid on May 17, 2023.

In addition, on April 28, 2023, the Annual General Meeting approved, based on the shareholders' position of April 28, 2023, the distribution of proposed additional dividends in the amount of R$836,854,548.00, corresponding to the amount of R$0.63106731615 per share. Dividends were paid on May 17, 2023.

On November 13, 2023, the Board of Directors approved the proposal for the distribution of interim dividends, from profit reserves, in the amount of R$985,000,000, corresponding to the value of R$0.742782969659389 per share. Dividends were paid, without monetary restatement, starting on November 29, 2023.

On May 9, 2024, the Board of Directors approved the proposal for the distribution of interim dividends, from profit reserves, in the amount of R$950,000,000.00, corresponding to the value of R$0.716389666168954 per share. Dividends were paid, without monetary restatement, starting on May 29, 2024.

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | 23. | NET REVENUE FROM SALES | | --- | --- |

Net sales revenue is comprised as follows:

	Consolidated
	Six months ended		Three months ended
	06/30/2024	06/30/2023	06/30/2024	06/30/2023
Gross revenue
Domestic market	13,626,420	14,075,756	7,136,931	7,365,764
Foreign market	10,234,442	11,474,848	5,434,299	5,302,548
	23,860,862	25,550,604	12,571,230	12,668,312
Deductions
Sales returns, discounts and rebates	(413,257)	(236,068)	(182,312)	(115,522)
Taxes on sales	(2,852,873)	(3,006,735)	(1,507,178)	(1,563,679)
	(3,266,130)	(3,242,803)	(1,689,490)	(1,679,201)
Net revenue	20,594,732	22,307,801	10,881,740	10,989,111
	Parent Company
	Six months ended		Three months ended
	06/30/2024	06/30/2023	06/30/2024	06/30/2023
Gross revenue
Domestic market	9,856,213	10,261,565	5,122,076	5,377,734
Foreign market	1,097,071	1,158,928	586,596	562,971
	10,953,284	11,420,493	5,708,672	5,940,705
Deductions
Sales returns, discounts and rebates	(261,958)	(152,297)	(95,041)	(50,310)
Taxes on sales	(1,819,807)	(1,920,053)	(949,896)	(1,012,319)
	(2,081,765)	(2,072,350)	(1,044,937)	(1,062,629)
Net revenue	8,871,519	9,348,143	4,663,735	4,878,076
24.	EXPENSES BY NATURE
---	---
	Consolidated
---	---	---	---	---
	Six months ended		Three months ended
	06/30/2024	06/30/2023	06/30/2024	06/30/2023
Raw materials and inputs	(6,580,633)	(6,159,484)	(3,184,757)	(3,076,510)
Outsourcing material	(1,447,564)	(2,671,361)	(681,602)	(1,444,078)
Labor cost	(2,447,676)	(1,983,497)	(1,298,885)	(1,038,106)
Supplies	(1,481,721)	(2,017,484)	(874,171)	(1,085,244)
Maintenance cost (services and materials)	(454,779)	(200,892)	(261,973)	(100,845)
Outsourcing services	(938,768)	(1,667,020)	(477,301)	(895,033)
Freight	(2,714,942)	(1,996,645)	(1,484,278)	(1,003,201)
Depreciation, amortization and depletion	(1,789,150)	(1,569,427)	(914,086)	(788,151)
Others	(552,269)	(655,451)	(303,064)	(396,223)
	(18,407,502)	(18,921,261)	(9,480,117)	(9,827,391)
Classified as:
Cost of sales	(15,414,669)	(16,819,136)	(7,892,701)	(8,745,660)
Selling expenses	(2,561,916)	(1,740,455)	(1,363,352)	(879,942)
General and administrative expenses	(430,917)	(361,670)	(224,064)	(201,789)
	(18,407,502)	(18,921,261)	(9,480,117)	(9,827,391)

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | | Parent Company | | | | | --- | --- | --- | --- | --- | | | Six months ended | | Three months ended | | | | 06/30/2024 | 06/30/2023 | 06/30/2024 | 06/30/2023 | | Raw materials and inputs | (5,078,538) | (5,270,113) | (2,547,377) | (2,733,559) | | Labor cost | (939,626) | (799,401) | (496,544) | (431,515) | | Supplies | (1,231,398) | (1,455,163) | (696,782) | (803,020) | | Maintenance cost (services and materials) | (122,581) | (106,357) | (60,588) | (54,835) | | Outsourcing services | (638,079) | (611,818) | (368,845) | (339,258) | | Freight | (437,039) | (368,903) | (228,681) | (174,327) | | Depreciation, amortization and depletion | (641,862) | (554,763) | (325,630) | (282,303) | | Others | (70,752) | (68,557) | (44,216) | (59,901) | | | (9,159,875) | (9,235,075) | (4,768,663) | (4,878,718) | | Classified as: | | | | | | Cost of sales | (8,555,029) | (8,702,487) | (4,454,735) | (4,611,523) | | Selling expenses | (413,670) | (395,967) | (210,782) | (184,478) | | General and administrative expenses | (191,176) | (136,621) | (103,146) | (82,717) | | | (9,159,875) | (9,235,075) | (4,768,663) | (4,878,718) |

The depreciation, amortization and depletion for the period were distributed as follows.

	Consolidated
	Six months ended		Three months ended
	06/30/2024	06/30/2023	06/30/2024	06/30/2023
Production costs ^(1)^	(1,749,560)	(1,547,467)	(891,488)	(776,557)
Selling expenses	(25,402)	(8,087)	(13,535)	(4,251)
General and administrative expenses	(14,188)	(13,873)	(9,063)	(7,343)
	(1,789,150)	(1,569,427)	(914,086)	(788,151)
Other operational ^(2)^	(43,610)	(41,558)	(22,772)	(21,656)
	(1,832,760)	(1,610,985)	(936,858)	(809,807)
	Parent Company
	Six months ended		Three months ended
	06/30/2024	06/30/2023	06/30/2024	06/30/2023
Production costs ^(1)^	(626,703)	(542,438)	(317,904)	(274,923)
Selling expenses	(5,755)	(4,692)	(2,985)	(2,539)
General and administrative expenses	(9,404)	(7,633)	(4,741)	(4,841)
	(641,862)	(554,763)	(325,630)	(282,303)
Other operational ^(2)^	(5,461)	(3,607)	(3,209)	(1,836)
	(647,323)	(558,370)	(328,839)	(284,139)

(1) The cost of production includes PIS and COFINS credits on lease agreements as of June 30, 2024, in the amount of R$1,790 (R$3,878 as of June 30, 2023) in the consolidated and in the parent company R$448 (R$391) as of June 30, 2023).

(2) They mainly refer to the depreciation of investment properties, paralyzed equipment and amortization of the SWT customer portfolio, classified in other operating expenses, see note 25.

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | 25. | OTHER OPERATING INCOME AND EXPENSES | | --- | --- |

		Consolidated
	Ref.	Six months ended		Three months ended
		06/30/2024	06/30/2023	06/30/2024	06/30/2023
Other operating income
Receivables by indemnity		68,604	5,466	29,779	1,511
Rentals and leases		8,617	11,349	1,609	7,822
Contractual fines		12,708	2,115	2,891	1,165
Reversals/(Estimated write-offs or losses) in property, plant and equipment, intangible assets and investment properties, net of reversals	9.d, 10 and 11			265
Realized cash flow hedge ^(3)^	13	456,912		438,659	216,272
Tax Recuperation		9,533		9,533
Net reversals/(expenses) on legal proceedings		3,660	4,511	41,480	85,725
Reversals/(Expenses) on receivables				473
Other revenues		44,246	22,242	21,682
		604,280	45,683	546,371	312,495
Other operating expenses
Taxes and fees		(64,298)	(62,151)	(27,185)	(30,752)
Expenses with environmental liabilities, net		(24,588)	(4,366)	(11,185)	(1,247)
Contractual fines		(104,239)	(73,670)	(88,244)	(33,706)
Depreciation of investment properties, idle equipment and amortization of intangible assets	24	(43,610)	(41,558)	(22,772)	(21,656)
Reversals/(Estimated write-offs or losses) in property, plant and equipment, intangible assets and investment properties, net of reversals	9.d, 10 and 11	(9,605)	(725)		(2,901)
(Losses)/Estimated reversals in inventories ^(1)^		(100,206)	(488,740)	(53,594)	(84,367)
Idleness in stocks and paralyzed equipment ^(2)^		(145,364)	(267,014)	(92,612)	(122,821)
Studies and project engineering expenses		(25,619)	(25,109)	(16,219)	(16,169)
Healthcare plan expenses		(52,300)	(53,188)	(26,480)	(26,483)
Realized cash flow hedge ^(3)^	13		(714,251)
Pension plan expense		(22,875)		(11,437)
Reversals/(Expenses) on receivables		(37,254)
Updated shares – Fair value through profit or loss	13				(42,210)
Other expenses		(156,707)	(108,777)	(83,036)	(58,241)
		(786,665)	(1,839,549)	(432,764)	(440,553)
Other operating income (expenses), net		(182,385)	(1,793,866)	113,607	(128,058)

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | | | Parent Company | | | | | --- | --- | --- | --- | --- | --- | | | Ref. | Six months ended | | Three months ended | | | | | 06/30/2024 | 06/30/2023 | 06/30/2024 | 06/30/2023 | | Other operating income | | | | | | | Receivables by indemnity | | 55,622 | 4,704 | 17,164 | 953 | | Rentals and leases | | 8,753 | 6,641 | 3,732 | 5,339 | | Contractual fines | | 11,608 | 1,282 | 1,832 | 624 | | Realized cash flow hedge (3) | 13 | 13,271 | | | | | Reversals/(Estimated write-offs or losses) in property, plant and equipment, intangible assets and investment properties, net of reversals | 9.d, 10 and 11 | 1,474 | 1,314 | 3,690 | | | Reversals/(Expenses) on net environmental liabilities | | 1,130 | | 150 | | | Net reversals/(expenses) on legal proceedings | | | | 12,076 | | | Reversals/(Expenses) on receivables | | | | 473 | | | Other revenues | | 16,648 | | 2,914 | | | | | 108,506 | 13,941 | 42,031 | 6,916 | | Other operating expenses | | | | | | | Taxes and fees | | (29,954) | (34,548) | (14,605) | (16,024) | | Reversals/(Expenses) on net environmental liabilities | | | (1,673) | | (145) | | Net reversals/(expenses) on legal proceedings | | (2,815) | (46,720) | | (3,337) | | Contractual fines | | (58,175) | (69,531) | (41,839) | (30,607) | | Depreciation of investment properties, idle equipment and amortization of intangible assets | 24 | (5,461) | (3,607) | (3,209) | (1,836) | | Reversals/(Estimated write-offs or losses) in property, plant and equipment, intangible assets and investment properties, net of reversals | 9.d, 10 and 11 | | | | (588) | | (Losses)/Estimated reversals in inventories ^(1)^ | | (56,297) | (230,861) | (32,065) | (74,848) | | Idleness in stocks and paralyzed equipment ^(2)^ | | (134,120) | (261,740) | (86,869) | (117,547) | | Studies and project engineering expenses | | (6,177) | (8,298) | (3,795) | (4,618) | | Healthcare plan expenses | | (51,026) | (51,191) | (25,681) | (24,809) | | Realized cash flow hedge (3) | 13 | | (363,235) | | (10,032) | | Pension plan expense | | (21,375) | | (10,687) | | | Reversals/(Expenses) on receivables | | (37,165) | | | | | Updated shares – Fair value through profit or loss | | | | | (42,210) | | Other expenses | | (47,612) | (32,009) | (16,586) | (27,249) | | | | (450,177) | (1,103,413) | (235,336) | (353,850) | | Other operating income (expenses), net | | (341,671) | (1,089,472) | (193,305) | (346,934) | | (1) | Refers substantially to losses incurred in the production process at the Presidente Vargas Plant ("UPV") and losses in inventories. | | --- | --- | | (2) | Operational idleness due to interventions in the sintering process that impacted crude steel production. | | --- | --- | | (3) | In the Parent Company, it is the realization of a Cash Flow Hedge in the amount of R$13,271 and in the Consolidated, the realization of a Headge of Cash Flow of R$4,006 and Platts Hedge of R$452,906. | | --- | --- |

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | 26. | FINANCIAL INCOME (EXPENSES) | | --- | --- |

		Consolidated
	Ref.	Six months ended		Three months ended
		06/30/2024	06/30/2023	06/30/2024	06/30/2023
Financial income
Related parties	20.a	143,271	155,375	90,438	100,946
Income from financial investments		441,320	386,940	230,262	192,395
Dividends received		2,451	1,926	2,451	1,926
Interest and fines		27,947	51,961	14,353	28,073
Other income		103,977	15,390	4,933	10,309
		718,966	611,592	342,437	333,649
Financial expenses
Borrowings and financing - foreign currency	12	(1,093,451)	(709,062)	(613,352)	(406,836)
Borrowings and financing - local currency	12	(947,488)	(1,046,453)	(465,411)	(543,664)
Capitalized interest	10	89,522	94,342	51,842	50,144
Updated shares – Fair value through profit or loss	13	(243,494)	(17,758)	(301,324)	(84,634)
Related parties	20.a	(3,169)	(4,124)	(1,698)	(2,062)
Lease liabilities	14	(45,417)	(36,395)	(23,065)	(19,123)
Interest and fines		(40,293)	(117,794)	(29,836)	(16,898)
Interest on drawn/forfaiting risk operations		(213,238)	(257,865)	(97,874)	(119,502)
(-) Adjustment present value of trade payables		(176,384)	(167,513)	(84,601)	(86,517)
Commission, bank fees, Guarantee and bank fees		(96,070)	(99,053)	(48,605)	(54,021)
PIS/COFINS over financial income		(74,443)	(34,636)	(37,255)	(16,346)
Other financial expenses		(320,977)	(263,559)	(152,925)	(140,139)
		(3,164,902)	(2,659,870)	(1,804,104)	(1,439,598)
Others financial items, net
Foreign exchange and monetary variation, net		(2,402)	(511,750)	23,263	(242,587)
Gains and (losses) on exchange derivatives (*)		(171,580)	184,492	(56,987)	162,627
		(173,982)	(327,258)	(33,724)	(79,960)
		(3,338,884)	(2,987,128)	(1,837,828)	(1,519,558)
Financial income (expenses), net		(2,619,918)	(2,375,536)	(1,495,391)	(1,185,909)
(*) Statement of gains and (losses) on derivative transactions (note 13.c)
Exchange rate swap Real x Dollar		72,750	(82,377)	60,126	(42,205)
Exchange rate swap Dollar x Euro		1,570		(7,712)
Interest rate swap CDI x IPCA		(322,609)	224,522	(188,424)	181,378
Exchange rate swap CDI x Dollar		76,709	42,347	79,023	23,454
		(171,580)	184,492	(56,987)	162,627

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | | | Parent Company | | | | | --- | --- | --- | --- | --- | --- | | | | Six months ended | | Three months ended | | | | | 06/30/2024 | 06/30/2023 | 06/30/2024 | 06/30/2023 | | Financial income | | | | | | | Related parties | 20.a | 159,442 | 190,461 | 101,476 | 118,046 | | Income from financial investments | | 57,547 | 43,450 | 23,558 | 12,893 | | Interest and fines | | 17,746 | 38,110 | 9,297 | 21,093 | | Dividends received | | 2,334 | 1,926 | 2,334 | 1,926 | | Other income | | 97,918 | 7,687 | 2,651 | 4,228 | | | | 334,987 | 281,634 | 139,316 | 158,186 | | Financial expenses | | | | | | | Borrowings and financing - foreign currency | 12 | (218,657) | (94,540) | (149,197) | (57,984) | | Borrowings and financing - local currency | 12 | (597,126) | (621,985) | (288,465) | (338,524) | | Capitalized interest | 10 | 30,124 | 38,810 | 15,020 | 21,305 | | Updated shares – Fair value through profit or loss | 13 | (243,494) | (17,758) | (301,324) | (84,634) | | Related parties | 20.a | (95,713) | (121,842) | (50,589) | (60,548) | | Lease liabilities | | (206) | (541) | (106) | (285) | | Interest and fines | | (9,711) | (81,493) | (7,228) | 3,710 | | Interest on drawn/forfaiting risk operations | | (212,058) | (257,865) | (97,874) | (119,502) | | (-) Adjustment present value of trade payables | | (115,691) | (127,644) | (54,761) | (65,274) | | Commission, bank fees, Guarantee and bank fees | | (48,297) | (47,924) | (23,256) | (26,640) | | PIS/COFINS over financial income | | (25,795) | (6,969) | (9,714) | (3,395) | | Other financial expenses | | (26,792) | (38,983) | (20,953) | (9,109) | | | | (1,563,416) | (1,378,734) | (988,447) | (740,880) | | Others financial items, net | | | | | | | Foreign exchange and monetary variation, net | | 249,887 | (278,817) | 248,546 | (172,992) | | Gains and (losses) on exchange derivatives (*) | | 19,740 | 42,347 | 35,519 | 23,454 | | | | 269,627 | (236,470) | 284,065 | (149,538) | | Financial income (expenses), net | | (958,802) | (1,333,570) | (565,066) | (732,232) | | (*) Statement of gains and (losses) on derivative transactions (note 13.c) | | | | | | | Interest rate swap CDI x IPCA | | (56,969) | | (43,504) | | | Exchange rate swap CDI x Dollar | | 76,709 | 42,347 | 79,023 | 23,454 | | | | 19,740 | 42,347 | 35,519 | 23,454 | | 27. | SEGMENT INFORMATION | | --- | --- |

Results by segment

For the purpose of preparing and presenting the information by business segment, Management decided to maintain the proportional consolidation of the jointly controlled entities as historically presented. For purposes of reconciliation of the consolidated result, the amounts recorded by these companies are not included in the “Corporate expenses/elimination” column.

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | | | Six months ended | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | | | | | | | | 06/30/2024 | | P&L | Ref. | Steel | Mining | Logistics | | Energy | Cement | Corporate expenses/elimination | Consolidated | | | | | | Port | Railroads | | | | | | Net revenues | | 10,974,798 | 6,170,450 | 163,325 | 1,431,408 | 206,748 | 2,317,582 | (669,579) | 20,594,732 | | Domestic market | | 7,850,118 | 742,324 | 163,325 | 1,431,408 | 206,748 | 2,317,582 | (2,241,456) | 10,470,049 | | Foreign market | | 3,124,680 | 5,428,126 | | | | | 1,571,877 | 10,124,683 | | Cost of sales and services | 24 | (10,484,851) | (3,914,658) | (128,825) | (784,628) | (187,176) | (1,656,299) | 1,741,768 | (15,414,669) | | Gross profit | | 489,947 | 2,255,792 | 34,500 | 646,780 | 19,572 | 661,283 | 1,072,189 | 5,180,063 | | General and administrative expenses | 24 | (643,492) | (141,367) | (6,262) | (123,518) | (21,133) | (404,040) | (1,653,021) | (2,992,833) | | Other operating income/(expenses), net | 25 | (305,531) | 275,901 | (1,399) | 75,309 | 1,544 | (83,778) | (144,431) | (182,385) | | Equity in results of affiliated companies | 9 | | | | | | | 191,599 | 191,599 | | Operating result before Financial Income and Taxes | | (459,076) | 2,390,326 | 26,839 | 598,571 | (17) | 173,465 | (533,664) | 2,196,444 | | Sales by geographic area | | | | | | | | | | | Asia | | | 5,012,589 | | | | | 1,571,877 | 6,584,466 | | North America | | 859,567 | | | | | | | 859,567 | | Latin America | | 21,235 | | | | | | | 21,235 | | Europe | | 2,243,879 | 357,725 | | | | | | 2,601,604 | | Others | | | 57,812 | | | | | | 57,812 | | Foreign market | | 3,124,680 | 5,428,126 | | | | | 1,571,877 | 10,124,683 | | Domestic market | | 7,850,118 | 742,324 | 163,325 | 1,431,408 | 206,748 | 2,317,582 | (2,241,456) | 10,470,049 | | Total | | 10,974,798 | 6,170,450 | 163,325 | 1,431,408 | 206,748 | 2,317,582 | (669,579) | 20,594,732 | | | | Three months ended | | | | | | | | | | | | | | | | | | 06/30/2024 | | P&L | Ref. | Steel | Mining | Logistics | | Energy | Cement | Corporate expenses/elimination | Consolidated | | | | | | Port | Railroads | | | | | | Net revenues | | 5,590,548 | 3,347,059 | 79,155 | 759,518 | 102,795 | 1,238,353 | (235,688) | 10,881,740 | | Domestic market | | 4,110,175 | 314,433 | 79,155 | 759,518 | 102,795 | 1,238,353 | (1,101,613) | 5,502,815 | | Foreign market | | 1,480,373 | 3,032,626 | | | | | 865,925 | 5,378,925 | | Cost of sales and services | 24 | (5,309,455) | (1,998,527) | (62,130) | (417,029) | (103,317) | (856,270) | 854,027 | (7,892,701) | | Gross profit | | 281,093 | 1,348,532 | 17,025 | 342,489 | (522) | 382,083 | 618,339 | 2,989,039 | | General and administrative expenses | 24 | (320,487) | (58,943) | (3,357) | (64,323) | (6,518) | (226,247) | (907,541) | (1,587,416) | | Other operating income/(expenses), net | 25 | (145,099) | 334,704 | (2,505) | 37,552 | (4,429) | (32,839) | (73,777) | 113,607 | | Equity in results of affiliated companies | 9 | | | | | | | 98,279 | 98,279 | | Operating result before Financial Income and Taxes | | (184,493) | 1,624,293 | 11,163 | 315,718 | (11,469) | 122,997 | (264,700) | 1,613,509 | | Sales by geographic area | | | | | | | | | | | Asia | | | 2,877,958 | | | | | 865,925 | 3,743,883 | | North America | | 435,561 | | | | | | | 435,561 | | Latin America | | 13,935 | | | | | | | 13,935 | | Europe | | 1,030,878 | 186,668 | | | | | | 1,217,546 | | Others | | | (32,000) | | | | | | (32,000) | | Foreign market | | 1,480,373 | 3,032,626 | | | | | 865,925 | 5,378,924 | | Domestic market | | 4,110,175 | 314,433 | 79,155 | 759,518 | 102,795 | 1,238,353 | (1,101,613) | 5,502,816 | | Total | | 5,590,548 | 3,347,059 | 79,155 | 759,518 | 102,795 | 1,238,353 | (235,688) | 10,881,740 | | | | Six months ended | | | | | | | | | | | | | | | | | | 06/30/2023 | | P&L | Ref. | Steel | Mining | Logistics | | Energy | Cement | Corporate expenses/elimination | Consolidated | | | | | | Port | Railroads | | | | | | Net revenues | | | | | | | | | | | Domestic market | | 8,314,109 | 654,019 | 124,172 | 1,187,234 | 298,561 | 2,261,494 | (1,858,647) | 10,980,942 | | Foreign market | | 3,405,442 | 7,118,726 | | | | | 802,691 | 11,326,859 | | Cost of sales and services | 24 | (10,440,349) | (4,872,511) | (120,852) | (692,025) | (223,195) | (1,911,436) | 1,441,232 | (16,819,136) | | Gross profit | | 1,279,202 | 2,900,234 | 3,320 | 495,209 | 75,366 | 350,058 | 385,276 | 5,488,665 | | General and administrative expenses | 24 | (600,778) | (273,748) | (4,903) | (94,197) | (27,402) | (219,275) | (881,822) | (2,102,125) | | Other operating income/(expenses), net | 25 | (935,095) | (456,320) | 1,848 | (992) | 101,724 | (76,432) | (428,599) | (1,793,866) | | Equity in results of affiliated companies | 9 | | | | | | | 128,811 | 128,811 | | Operating result before Financial Income and Taxes | | (256,671) | 2,170,166 | 265 | 400,020 | 149,688 | 54,351 | (796,334) | 1,721,485 | | Sales by geographic area | | | | | | | | | | | Asia | | | 6,771,687 | | | | | | 6,771,687 | | North America | | 845,735 | | | | | | 802,691 | 1,648,426 | | Latin America | | 84,062 | | | | | | | 84,062 | | Europe | | 2,475,645 | 347,039 | | | | | | 2,822,684 | | Foreign market | | 3,405,442 | 7,118,726 | | | | | 802,691 | 11,326,859 | | Domestic market | | 8,314,109 | 654,019 | 124,172 | 1,187,234 | 298,561 | 2,261,494 | (1,858,647) | 10,980,942 | | Total | | 11,719,551 | 7,772,745 | 124,172 | 1,187,234 | 298,561 | 2,261,494 | (1,055,956) | 22,307,801 |

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

| --- | | | | Three months ended | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | | | | | | | | 06/30/2023 | | | Ref. | Steel | Mining | Logistics | | Energy | Cement | Corporate expenses/elimination | Consolidated | | | | | | Port | Railroads | | | | | | Net revenues | | | | | | | | | | | Domestic market | | 4,368,460 | 371,743 | 54,269 | 668,226 | 159,124 | 1,142,363 | (1,011,959) | 5,752,226 | | Foreign market | | 1,574,231 | 3,259,563 | | | | | 403,091 | 5,236,885 | | Cost of sales and services | 24 | (5,419,308) | (2,625,677) | (61,374) | (352,333) | (99,677) | (951,813) | 764,522 | (8,745,660) | | Gross profit | | 523,383 | 1,005,629 | (7,105) | 315,893 | 59,447 | 190,550 | 155,654 | 2,243,451 | | General and administrative expenses | 24 | (287,702) | (147,389) | (2,888) | (51,377) | (14,773) | (123,001) | (454,601) | (1,081,731) | | Other operating income/(expenses), net | 25 | (307,620) | 180,134 | (1,650) | (11,559) | 110,235 | (38,169) | (59,429) | (128,058) | | Equity in results of affiliated companies | 9 | | | | | | | 107,301 | 107,301 | | Operating result before Financial Income and Taxes | | (71,939) | 1,038,374 | (11,643) | 252,957 | 154,909 | 29,380 | (251,075) | 1,140,963 | | Sales by geographic area | | | | | | | | | | | Asia | | | 3,002,538 | | | | | | 3,002,538 | | North America | | 443,244 | | | | | | 403,091 | 846,335 | | Latin America | | 37,303 | | | | | | | 37,303 | | Europe | | 1,093,684 | 257,025 | | | | | | 1,350,709 | | Foreign market | | 1,574,231 | 3,259,563 | | | | | 403,091 | 5,236,885 | | Domestic market | | 4,368,460 | 371,743 | 54,269 | 668,226 | 159,124 | 1,142,363 | (1,011,959) | 5,752,226 | | Total | | 5,942,691 | 3,631,306 | 54,269 | 668,226 | 159,124 | 1,142,363 | (608,868) | 10,989,111 | | 28. | ADDITIONAL INFORMATION TO CASH FLOWS | | --- | --- |

The following table provides additional information about transactions related to the statement of cash flows:

		Consolidated		Parent Company
	Ref.	06/30/2024	06/30/2023	06/30/2024	06/30/2023
Income tax and social contribution paid		669,902	502,464
Addition to PP&E with interest capitalization	10 and 26	89,522	94,342	30,124	38,810
Remeasurement and addition – Right of use	10.i	128,505	134,610	4,940	3,906
Addition to PP&E without adding cash		32,128	81,860
Capitalization in associate with no cash effect			11,037		11,037
		920,057	824,313	35,064	53,753
29.	STATEMENT OF COMPREHENSIVE INCOME
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| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

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30.	SUBSEQUENT EVENTS

Signing of an exclusivity agreement for the acquisition of shares of InterCementParticipações S.A.

COMPANHIA SIDERÚRGICA NACIONAL (“Company”) signed an agreement on May 24, 2024 that provides for the extension of the exclusivity agreement for the possible acquisition of shares representing 100% of the share capital of InterCement Participações S.A., and consequently, of its subsidiaries, until July 31, 2024, which may be extended until August 12, 2024. After the official offer, which is currently being evaluated by the respective sellers, within the scope of a competitive process still in progress, and its confidential provisions describe a series of conditions precedent for the definition of the terms and conditions of a possible transaction and its potential implementation, which are usual in operations of a similar nature, including, expressly, prior approval by the Administrative Council for Economic Defense – CADE, if binding documents are to be executed.

To date, no binding documents have been signed with any counterparty that generate an obligation or commitment to carry out the potential transaction.

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

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Independent auditor's report on review theindividual and consolidated interim financial information.

To the Shareholders, Directors and Managers of

Companhia Siderúrgica Nacional

Sao Paulo-SP

Introduction

We have reviewed the individual and consolidated interim financial information of Companhia Siderúrgica Nacional ("Company"), contained in the Quarterly Information Form - ITR for the quarter ended June 30, 2024, which comprise the balance sheet as of June 30, 2024 and the related statements of income, comprehensive income, for three and six months period then ended and changes in shareholder’s equity and cash flows for the six-month period then ended, including a summary of significant accounting policies and notes.

The Company's management is responsible for preparing and presenting the individual and consolidated interim financial information, in accordance with technical pronouncement NBC TG 21 - Interim Financial Statements and with the international accounting standard IAS 34 - Interim Financial Reporting, issued by the International Accounting Standards Board (IASB), as well as the presentation of this information in accordance with the standards issued by the Brazilian Securities Commission, applicable to the preparation of the Quarterly Information - ITR. Our responsibility is to express a conclusion on this interim financial information based on our review.

Scope of review

We conducted our review in accordance with Brazilian and international standards for reviewing interim financial information (NBC TR 2410 - Review of Interim Financial Information Performed by the Entity Auditor and ISRE 2410 - Review of Interim Financial Information Performed by the Independent Auditor of the Entity, respectively). A review of interim information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. The scope of a review is significantly less than that of an audit conducted in accordance with auditing standards and, as a result, did not enable us to obtain assurance that we have taken knowledge of all significant matters that could be identified in an audit. Therefore, we do not express an audit opinion.

Conclusion on the individual and consolidated interim financialinformation

Based on our review, we are not aware of any fact which leads us to believe that the individual and consolidated interim financial information included in the aforementioned quarterly information was not prepared, in all material respects, in accordance with NBC TG 21 and IAS 34, applicable to the preparation of the Quarterly Information

ITR, and presented in accordance with the rules issued by the Brazilian Securities and Exchange Commission.

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

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Other matters

Statement of Value Added

The aforementioned quarterly information includes the individual and consolidated Statements of Value Added (DVA), referring to the six-month period ended June 30, 2024, prepared under the responsibility of the Company's management and presented as supplementary information for IAS purposes 34. These statements were submitted to review procedures performed in conjunction with the review of the Company's quarterly information - ITR -, in order to conclude whether they are reconciled with the interim financial information and accounting records, as applicable, and if their form and content are in accordance with the criteria defined in NBC TG 09 - "Demonstration of Added Value". Based on our review, we are not aware of any facts that lead us to believe that these statements of value added were not prepared, in all material respects, in accordance with the criteria defined in this standard and in a manner consistent with the interim financial information, individual and consolidated, taken together.

Barueri, August 12, 2024.

Mazars Auditores Independentes - Sociedade Simples Ltda.

CRC 2 SP023701/O-8

Danhiel Augusto Reis

CRC 1SP254522/O-0

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

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Opinions and Statements / Officers Statement on the FinancialStatement

As Executive Officers of Companhia Siderúrgica Nacional, we declare pursuant to Article 27, paragraph 1º, item VI, and Article 31, paragraph 1º, item II of CVM Instruction 80, of March 29, 2022, that we reviewed, discussed and agreed with the Company’s Financial Statements for the quarter ended June 30,2024.

São Paulo, August 12, 2024.

Benjamin Steinbruch

CEO

Antonio Marco Campos Rabello

Executive Officer – CFO and Investors Relations

David Moise Salama

Executive Officer - Insurance, Credit and Equity

Luis Fernando Barbosa Martinez

Executive Officer - Commercial and Logistics, Steel, Cement and Special Sales

Stephan Heinz Josef Victor Weber

Executive Officer - Investments

Alexandre de Campos Lyra

Executive - Steel

Rogério Bautista da Nova Moreira

Executive Legal Officer

Marcelo Cunha Ribeiro

Executive Officer – Without Specific Designation

| **Quarterly Financial Information – June 30, 2024 – Companhia Siderúrgica Nacional**<br><br>\(CONVENIENCE TRANSLATION INTO ENGLISH FROM THE ORIGINAL PREVIOUSLY ISSUED IN PORTUGUESE\) |

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Opinions and Statements / Officers Statement on Auditor’sReport

As Executive Officers of Companhia Siderúrgica Nacional, we declare pursuant to Article 27, paragraph 1º, item V and Article 31, paragraph 1º, item II of CVM Instruction 80, of March 29,2022, that we reviewed, discussed and agreed with the opinion expressed on the Independent Auditors’ Report related to the Company’s Financial Statements for the quarter ended March 31,2024.

São Paulo, June 12, 2024.

Benjamin Steinbruch

CEO

Antonio Marco Campos Rabello

Executive Officer – CFO and Investors Relations

David Moise Salama

Executive Officer - Insurance, Credit and Equity

Luis Fernando Barbosa Martinez

Executive Officer - Commercial and Logistics, Steel, Cement and Special Sales

Stephan Heinz Josef Victor Weber

Executive Officer - Investments

Alexandre de Campos Lyra

Executive - Steel

Rogério Bautista da Nova Moreira

Executive Legal Officer

Marcelo Cunha Ribeiro

Executive Officer – Without Specific Designation

SIGNATURE

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 26, 2024

COMPANHIA SIDERÚRGICA NACIONAL
By:	/S/ Benjamin Steinbruch<br><br><br> <br>* * *
	Benjamin Steinbruch<br><br><br> <br>Chief Executive Officer
By:	/S/ Antonio Marco Campos Rabello<br><br><br> <br>* * *
---	---
	Antonio Marco Campos Rabello<br><br><br> <br>Chief Financial and Investor Relations Officer

FORWARD-LOOKING STATEMENTS

This press release may contain forward-looking statements. These statements are statements that are not historical facts, and are based on management's current view and estimates of future economic circumstances, industry conditions, company performance and financial results. The words "anticipates", "believes", "estimates", "expects", "plans" and similar expressions, as they relate to the company, are intended to identify forward-looking statements. Statements regarding the declaration or payment of dividends, the implementation of principal operating and financing strategies and capital expenditure plans, the direction of future operations and the factors or trends affecting financial condition, liquidity or results of operations are examples of forward-looking statements. Such statements reflect the current views of management and are subject to a number of risks and uncertainties. There is no guarantee that the expected events, trends or results will actually occur. The statements are based on many assumptions and factors, including general economic and market conditions, industry conditions, and operating factors. Any changes in such assumptions or factors could cause actual results to differ materially from current expectations.