Company: TNRSF
Filing Date: 2025-02-21
Form Type: 6-K
Source: 0001171843-25-000987
Chunk: 52

Company: TENARIS SA
Filing Date: 2025-02-21
Form: 6-K
Chunk 52
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 year ended December 31, 2022, is attributable to the effect of the reclassification of the currency translation adjustment reserve
related to NKK Tubes’ definitive cease of operations, not impacting the management view.

The main differences in net income under the IFRS and management views
arise from the impact of functional currencies on financial result, deferred income taxes as well as the equity in earnings of non-consolidated
companies.

Following the integration of coating activities into its Tubes segment,
the Company represented year-to-date segment information amounts accordingly.

Geographical information

| Year ended December 31, 2024              |     | North   
 America |           |     | South   
 America |           |     | Europe |           |     | Asia Pacific,  
 Middle East    
 and Africa (*) |           |     | Unallocated 
 (**)        |           |     | Total |            |
|:------------------------------------------|:----|:--------|----------:|:----|:--------|----------:|:----|:-------|----------:|:----|:---------------|----------:|:----|:------------|----------:|:----|:------|-----------:|
| Net sales                                 |     |         | 5,558,769 |     |         | 2,621,581 |     |        | 1,262,458 |     |                | 3,081,126 |     |             |         - |     |       | 12,523,934 |
| Property, plant and equipment, net        |     |         | 3,578,293 |     |         | 1,257,345 |     |        |   832,443 |     |                |   453,390 |     |             |         - |     |       |  6,121,471 |
| Intangible Assets, net                    |     |         | 1,117,314 |     |         |   177,934 |     |        |    14,899 |     |                |    47,602 |     |             |         - |     |       |  1,357,749 |
| Right of Use Assets, net                  |     |         |    65,105 |     |         |     8,255 |     |        |    28,242 |     |                |    47,266 |     |             |         - |     |       |    148,868 |
|