Company: TNRSF
Filing Date: 2025-02-21
Form Type: 6-K
Source: 0001171843-25-000987
Chunk: 45

Company: TENARIS SA
Filing Date: 2025-02-21
Form: 6-K
Chunk 45
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 | 1,494,570 |     |       |         - |     |      | 251,564 |     |               |         - |     |         | 8,300 |     |         | 243,264 |

(*)Includes liability related to share buyback program. See note 35 to these Consolidated Financial Statements.

Certain non-financial assets and liabilities were included in the above table to allow reconciliation with the Statements of Financial Position.

Due to their short time nature, the carrying amounts of trade receivables, trade payables, other financial receivables (including contract assets), other financial liabilities and other investments are considered to be similar to their fair values.

| - 32 - |

| Consolidated Financial Statements                                                                           |
| For the years ended 2024, 2023 and 2022 - all amounts in thousands of U.S. dollars, unless otherwise stated |

| December 31, 2023                                                 |     | Carrying 
 amount   |           |     | Measurement Categories 
 Amortized              
 Cost                   |           |     | FVOCI |           |     | FVPL |         |     | At Fair Value 
 Level 1       |           |     | Level 2 |        |     | Level 3 |        |
|:------------------------------------------------------------------|:----|:---------|----------:|:----|:-----------------------|----------:|:----|:------|----------:|:----|:-----|--------:|:----|:--------------|----------:|:----|:--------|-------:|:----|:--------|-------:|
| Assets                                                            |     |          |           |     |                        |           |     |       |           |     |      |         |     |               |           |     |         |        |     |         |        |
| Cash and cash equivalents                                         |     |          | 1,637,821 |     |                        | 1,414,397 |     |       |         - |     |      | 223,424 |     |               |   223,424 |     |         |      - |     |         |      - |
| Other investments                                                 |     |          | 1,969,631 |     |                        |   896,166 |     |       |   834,281 |     |      | 239,184 |     |               | 1,073,465 |     |         |      - |     |