Company: TNRSF
Filing Date: 2025-08-01
Form Type: 6-K
Source: 0001171843-25-004951
Chunk: 44

Company: TENARIS SA
Filing Date: 2025-08-01
Form: 6-K
Chunk 44
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| 32 |

| 5 | Selling, general and administrative expenses |

|                                               |     | Six-month period ended June 30, |    2025 |     |     |      2024 |   |
|:----------------------------------------------|:----|:--------------------------------|--------:|:----|:----|----------:|:--|
|                                               |     | -Unaudited                      |         |     |     |           |   |
| Services and fees                             |     |                                 |  94,908 |     |     |    91,329 |   |
| Labor cost                                    |     |                                 | 343,847 |     |     |   363,074 |   |
| Depreciation of property, plant and equipment |     |                                 |  12,528 |     |     |    12,199 |   |
| Amortization of intangible assets             |     |                                 |  19,043 |     |     |    23,529 |   |
| Depreciation of right-of-use assets           |     |                                 |  12,459 |     |     |    19,316 |   |
| Freights and other selling expenses           |     |                                 | 332,417 |     |     |   335,958 |   |
| Provisions for contingencies                  |     |                                 |   5,952 |     |     |    17,965 |   |
| Allowances for doubtful accounts              |     |                                 |  11,083 |     |     |    (1,061 | ) |
| Taxes                                         |     |                                 |  61,753 |     |     |    82,055 |   |
| Other                                         |     |                                 |  46,708 |     |     |    60,456 |   |
|                                               |     |                                 | 940,698 |     |     | 1,004,820 |   |

| 6 | Other operating income (expense), net |

|                                                                                              |     | Six-month period ended June 30, |    2025 |   |     |     |     2024 |   |
|:---------------------------------------------------------------------------------------------|:----|:--------------------------------|--------:|:--|:----|:----|---------:|:--|
|                                                                                              |     | -Unaudited                      |         |   |     |     |          |   |
| Other