Company: TNRSF
Filing Date: 2025-08-01
Form Type: 6-K
Source: 0001171843-25-004951
Chunk: 1

Company: TENARIS SA
Filing Date: 2025-08-01
Form: 6-K
Chunk 1
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| · | “ADSs”                                                                                         
 refers to the American Depositary Shares, which are evidenced by American Depositary Receipts, 
 and represent two shares each.                                                                 |

| · | “OCTG”                               
 refers to oil country tubular goods. |

| · | “tons”                                                                                       
 refers to metric tons; one metric ton is equal to 1,000 kilograms, 2,204.62 pounds, or 1.102 
 U.S. (short) tons.                                                                           |

| · | “billion”                                         
 refers to one thousand million, or 1,000,000,000. |

| · | “U.S.                                            
 dollars”, “US$”, “USD” or “$” each refers to the 
 United States dollar.                            |

PURPOSE This half-year report for the six-month period ended June 30, 2025, has been prepared in compliance with Article 4 of the Luxembourg Transparency Law of 11 January 2008 (as amended), and should be read in conjunction with the annual report for the year ended December 31, 2024 (including the financial statements contained therein) and the unaudited consolidated condensed interim financial statements included in this half-year report. PRESENTATION OF CERTAIN FINANCIAL AND OTHER INFORMATION Accounting Principles We prepare our consolidated financial statements in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”) and in conformity with IFRS as adopted by the European Union (“EU”). Additionally, this half-year report includes certain non-IFRS alternative performance measures such as EBITDA, Net cash/debt position and Free Cash Flow. See Exhibit I for more details on these alternative performance measures. We publish consolidated financial statements presented in increments of a thousand U.S. dollars. The unaudited consolidated condensed interim financial statements included in this half-year report have been prepared in accordance with IAS 34, “Interim Financial Reporting” as issued by the IASB and as adopted by the EU. These unaudited consolidated condensed interim financial statements should be read in conjunction with the audited consolidated financial statements for the year ended December 31, 2024, which have been prepared in accordance with IFRS. See note 2 “Accounting Policies and Basis of Presentation” to our unaudited consolidated condensed interim financial statements included in this half-year report. The unaudited consolidated condensed interim financial statements included in this half-year report have been reviewed by Forvis