# EDGAR Filing Document

**Accession Number:** 0001073404
**File Stem:** 0001104659-26-018603
**Filing Date:** 2026-2
**Character Count:** 6941
**Document Hash:** 1c35d8fe07f2f10c22d75774a1e31e28
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-018603.hdr.sgml**: 20260223

**ACCESSION NUMBER**: 0001104659-26-018603

**CONFORMED SUBMISSION TYPE**: 6-K

**PUBLIC DOCUMENT COUNT**: 5

**CONFORMED PERIOD OF REPORT**: 20260223

**FILED AS OF DATE**: 20260223

**DATE AS OF CHANGE**: 20260223

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GERDAU S.A.
- **CENTRAL INDEX KEY:** 0001073404
- **STANDARD INDUSTRIAL CLASSIFICATION:** STEEL WORKS, BLAST FURNACES & ROLLING & FINISHING MILLS [3310]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** D5
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 6-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-14878
- **FILM NUMBER:** 26665627

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** AV DOUTORA RUTH CARDOSO, 8,501
- **STREET 2:** 8TH FLOOR
- **CITY:** SAO PAULO, SP
- **PROVINCE COUNTRY:** D5
- **ZIP:** 05425-070
- **BUSINESS PHONE:** 011-55-51-3323-2703

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** AV DOUTORA RUTH CARDOSO, 8,501
- **STREET 2:** 8TH FLOOR
- **CITY:** SAO PAULO, SP
- **PROVINCE COUNTRY:** D5
- **ZIP:** 05425-070

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** GERDAU SA
- **DATE OF NAME CHANGE:** 19981112

**U.S. SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 6-K**

**REPORT OF FOREIGN PRIVATE ISSUER**

**PURSUANT TO RULE 13a-16 OR 15d-16 UNDER THE**

**SECURITIES EXCHANGE ACT OF 1934**

Dated February 23, 2026

Commission File Number 1-14878

**GERDAU S.A.**

(Translation of Registrant's Name into English)

Av. Dra. Ruth Cardoso, 8,501 – 8° andar

São Paulo, São Paulo - Brazil CEP 05425-070

(Address of principal executive offices)

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.

Form 20-F ⌧ Form 40-F ◻

<u>Exhibit Index</u>

---

| | |
|:---|:---|
| <u>Exhibit</u> | <u>Description of Exhibit</u> |
| [99.1](tm267013d2_ex99-1.htm) | [Notice to Shareholders – Payment of Dividends](tm267013d2_ex99-1.htm) |
| [99.2](tm267013d2_ex99-2.htm) | [Material Fact – Buyback program conclusion](tm267013d2_ex99-2.htm) |

---

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this Report to be signed on its behalf by the undersigned, thereunto duly authorized.

Date: February 23, 2026

---

| | |
|:---|:---|
| GERDAU S.A. | GERDAU S.A. |
| By: | /s/ Rafael Dorneles Japur |
| Name: | Rafael Dorneles Japur |
| Title: | Vice-President and Investor Relations Officer |

---

## Exhibit 99.1

**Exhibit 99.1**

![](tm267013d2_ex99-1img001.jpg)

---

| | |
|:---|:---|
| **GERDAU S.A.** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**METALÚRGICA GERDAU S.A.** |
| Tax ID (CNPJ/ME) 33.611.500/0001-19 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tax ID (CNPJ/ME) 92.690.783/0001-09 |
| Registry (NIRE): 35300520696 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Registry (NIRE): 35300520751 |

---

**NOTICE TO SHAREHOLDERS**

**PAYMENT OF DIVIDENDS**

We would like to inform our Shareholders that Gerdau S.A. and Metalúrgica Gerdau S.A. (collectively, the "Companies") Boards of Directors approved, on this date, the payment of Dividends as an anticipation of the minimum payment for the current fiscal year of 2025. The amount will be paid according to the dates listed bellow:

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Company** | **Record Date** | **Ex-Dividend<br> Date** | **Payment<br> Date** | **Value per Share <br> Common and Preferred <br> Dividends** | **Value per Share <br> Common and Preferred <br> Dividends** |
| **METALÚRGICA<br> GERDAU S.A.** | **03/10/2026** | **03/11/2026** | **03/19/2026** | **R$** | **0.05** |
| **GERDAU S.A.** | **03/10/2026** | **03/11/2026** | **03/18/2026** | **R$** | **0.10** |
| **GERDAU S.A. (ADR)** | **03/12/2026** | **03/12/2026** | **03/25/2026** | **R$** | **0.10** |

---

The payments will be made by the share depository institution, BTG Pactual Serviços Financeiros S/A DTVM, through automatic credit for those shareholders who have provided their CPF/CNPJ registration number (Tax ID) and respective bank account. Additional information can be obtained through <u>escrituracao.acao@btgpactual.com</u>.

The dividends not claimed within a period of 3 (three) years, counting from the date they were made available to the shareholders, will prescribe and revert in favor of the Companies (Brazilian law 6.404/76, article 287, section II, item a).

São Paulo, February 23, 2026.

**Rafael Dorneles Japur**

Vice President and Investor Relations Officer

## Exhibit 99.2

**Exhibit 99.2**

![](tm267013d2_ex99-2img001.jpg)

**GERDAU S.A.**

Corporate Tax ID (CNPJ/MF): 33.611.500/0001-19

Registry (NIRE): 35300520696

**MATERIAL FACT**

**GERDAU S.A.** (B3: GGBR / NYSE: GGB) ("Company") informs its shareholders and the market in general that the Board of Directors, at a meeting held on this date, approved the cancellation of 418,800 common shares (GGBR3) and 7,700,000 preferred shares (GGBR4) issued by the Company, with no par value and no reduction in the value of the capital stock. As a result of this cancellation of shares, the Company's capital stock is now divided into 717,363,819 common shares and 1,275,397,330 preferred shares, with no par value. The respective amendment to article 4 of the Bylaws, to reflect the new number of shares, shall be resolved at a Shareholders' Meeting to be called in due course.

In addition, the Board of Directors approved a new share buyback program issued by the Company ("2026 Buyback Program"), as detailed below:

**Program Objectives:** (i) maximize value creation for shareholders in the long term through efficient management of its capital structure meeting the needs of the long-term incentive programs of the Company and its subsidiaries; (ii) maintain shares in treasury; (iii) cancellation; or (iv) subsequently sell the shares in the market.

**Number of shares to be acquired:** up to 55,000,000 preferred shares, representing approximately 4.4% of the outstanding preferred shares (GGBR4) and/or preferred shares (GGB)-backed ADRs and up to 1,441,120 common shares, representing approximately 10% of the outstanding common shares (GGBR3).

**Acquisition period:** from February 24, 2026, with a maximum duration of 18 (eighteen) months, that is, until August 24, 2027, inclusive.

Further information on the 2026 Buyback Program, as required by Annex G of CVM Resolution 80, of March 29, 2022, can be found attached to the minutes of the Board of Directors Meeting, which is available on the websites of the Company's Investor Relations (https://ri.gerdau.com/), of the CVM (https://www.gov.br/cvm/pt-br) and of B3 (https://www.b3.com.br/pt_br/).

São Paulo, February 23, 2026.

**Rafael Dorneles Japur**

Vice-President and

Investor Relations Officer