# EDGAR Filing Document

**Accession Number:** 0001073404
**File Stem:** 0001104659-26-049670
**Filing Date:** 2026-4
**Character Count:** 5873
**Document Hash:** 2db739eb0aebc8522bf0abcc52837514
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-049670.hdr.sgml**: 20260428

**ACCESSION NUMBER**: 0001104659-26-049670

**CONFORMED SUBMISSION TYPE**: 6-K

**PUBLIC DOCUMENT COUNT**: 5

**CONFORMED PERIOD OF REPORT**: 20260427

**FILED AS OF DATE**: 20260428

**DATE AS OF CHANGE**: 20260428

**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:** 26902956

**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 April 27, 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](tm2612822d2_ex99-1.htm) | [Notice to Shareholders – Payment of Dividends](tm2612822d2_ex99-1.htm) |
| [99.2](tm2612822d2_ex99-2.htm) | [Material Fact – Cancellation of shares](tm2612822d2_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: April 27, 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**

![](tm2612822d2_ex99-1img001.jpg)

---

| | |
|:---|:---|
| &nbsp;&nbsp; **GERDAU S.A.**<br> Tax ID (CNPJ/ME) 33.611.500/0001-19<br> Registry (NIRE): 35300520696 | &nbsp;&nbsp; **METALÚRGICA GERDAU S.A.**<br> Tax ID (CNPJ/ME) 92.690.783/0001-09<br> 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 2026. 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 GERDAU S.A.** | **05/13/2026** | **05/14/2026** | **06/10/2026** | **R$** | **0.08** |
| **GERDAU S.A.** | **05/13/2026** | **05/14/2026** | **06/09/2026** | **R$** | **0.18** |
| **GERDAU S.A. (ADR)** | **05/15/2026** | **05/15/2026** | **06/16/2026** | **R$** | **0.18** |

---

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, April 27, 2026.

**Rafael Dorneles Japur**

Vice President and Investor Relations Officer

## Exhibit 99.2

**Exhibit 99.2**

![](tm2612822d2_ex99-2img001.jpg)

**GERDAU S.A.**<br> Corporate Tax ID (CNPJ/MF): 33.611.500/0001-19****<br> Registry (NIRE): 35300520696

**MATERIAL FACT**

**GERDAU S.A.** (B3: GGBR / NYSE: GGB) ("Company"), pursuant to paragraph 4 of article 157 of Federal Law 6.404/76 and on terms of Resolution 44 issued by the Securities and Exchange Commission of Brazil (CVM) on August 23, 2022, informs its shareholders and the market in general that the Board of Directors, at a meeting held on this date, approved the cancellation of 225,000 common shares (GGBR3) and 7,380,000 preferred shares (GGBR4) issued by the Company, with no par value and no reduction in the amount of capital.

As a result of this cancellation, the Company's capital is now divided into 717,138,819 common shares and 1,268,017,330 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.

Management emphasizes that the current share buyback plan, as disclosed via Material Fact on February 23, 2026, remains in effect.

São Paulo, April 27, 2026.

**Rafael Dorneles Japur**

Vice-President and Investor Relations Officer