Company: TNRSF
Filing Date: 2025-02-21
Form Type: 6-K
Source: 0001171843-25-000987
Chunk: 61

Company: TENARIS SA
Filing Date: 2025-02-21
Form: 6-K
Chunk 61
---
     | 104,897 |   |     |     | 242,743 |   |
| Remeasurement of previously held interest              |     |                         |     - |     |     |   4,506 |   |     |     |       - |   |
| Bargain purchase gain                                  |     |                         |     - |     |     |  11,487 |   |     |     |       - |   |
| Impairment loss on non-consolidated companies          |     |                         |     - |     |     |       - |   |     |     | (34,041 | ) |
| Net loss related to participation increase in Usiminas |     |                         |     - |     |     | (25,486 | ) |     |     |       - |   |
|                                                        |     |                         | 8,548 |     |     |  95,404 |   |     |     | 208,702 |   |

Earnings from non-consolidated companies:For the year ended December
31, 2024, includes a loss of approximately $43.3 million related to a provision for the ongoing litigation
related to the acquisition of participation in Usiminas.

Remeasurement of previously held interest and Bargain purchase gain:For year ended December 31, 2023, include $4.5 million and $11.5 million related to GPC acquisition.

Impairment loss on non-consolidated companies: For the year ended
December 31, 2022, $19.1 related to the investment in Usiminas and $14.9 related to the joint venture with PAO Severstal (“Severstal”).

Net loss related to participation increase in Usiminas:For more
information see note 14 “Investments in non-consolidated companies - Usiminas”.

#### 9Income tax
|              |     | Year ended December 31, 
 2024                    |          |   |     | 2023 |          |   |     | 2022 |          |   |
|:-------------|:----|:------------------------|---------:|:--|:----|:-----|---------:|:--|:----|:-----|:---------|:--|
| Current tax  |     |                         | (651,769 | ) |     |      | (868,695 | ) |     |      | (