Company: TNRSF
Filing Date: 2025-10-30
Form Type: 6-K
Source: 0001171843-25-006841
Chunk: 12

Company: TENARIS SA
Filing Date: 2025-10-30
Form: 6-K
Chunk 12
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 and 2024, includes a loss of $12.3 million and $85.9 million, respectively, related to a provision for the ongoing litigation regarding the acquisition of the participation in Usiminas derived from our investment in Ternium.

| 9 | Income tax |

|              |     | Nine-month period ended 
 September 30,           |     2025 |   |     |     |     2024 |   |
|:-------------|:----|:------------------------|---------:|:--|:----|:----|---------:|:--|
|              |     | -Unaudited              |          |   |     |     |          |   |
| Current tax  |     |                         | (400,553 | ) |     |     | (509,815 | ) |
| Deferred tax |     |                         |   42,171 |   |     |     |  152,844 |   |
|              |     |                         | (358,382 | ) |     |     | (356,971 | ) |

| 12 |

The Tenaris group of companies falls within the scope of the OECD Pillar Two model rules. Pillar Two domestic legislation came into effect in Luxembourg, the jurisdiction in which the Company is organized, as from January 1, 2024. The group applies the exception not to recognize and disclose information about deferred tax assets and liabilities related to Pillar Two income taxes, as provided in the amendments to IAS 12 issued in May 2023. In the nine-month period ended September 30, 2025 and 2024, Tenaris recognized an estimated current tax expense related to Pillar Two, amounting to $15.0 million and $40.6 million, respectively.

| 10 | Dividend distribution |

On May 6, 2025, the Company’s shareholders approved an annual dividend in the amount of $0.83 per outstanding share ($1.66 per ADS). The amount approved by the shareholders included the interim dividend previously paid on November 20, 2024, in the amount of $0.27 per outstanding share ($0.54 per ADS). The remaining balance, amounting to $0.56 per outstanding share ($1.12 per ADS), was paid on May 21, 2025, for an amount of approximately $0.6 billion. In the aggregate, the interim dividend paid in November 2024 and the balance paid in May