# EDGAR Filing Document

**Accession Number:** 0001073404
**File Stem:** 0001104659-23-011494
**Filing Date:** 2023-2
**Character Count:** 3967
**Document Hash:** c7140fc0ad8eb9c01fc5fca10d82ffc1
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-011494.hdr.sgml**: 20230207

**ACCESSION NUMBER**: 0001104659-23-011494

**CONFORMED SUBMISSION TYPE**: 6-K

**PUBLIC DOCUMENT COUNT**: 3

**CONFORMED PERIOD OF REPORT**: 20230207

**FILED AS OF DATE**: 20230207

**DATE AS OF CHANGE**: 20230207

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GERDAU S.A.
- **CENTRAL INDEX KEY:** 0001073404
- **STANDARD INDUSTRIAL CLASSIFICATION:** STEEL WORKS, BLAST FURNACES & ROLLING & FINISHING MILLS [3310]
- **IRS NUMBER:** 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:** 23592786

**BUSINESS ADDRESS:**
- **STREET 1:** AV DOUTORA RUTH CARDOSO, 8,501
- **STREET 2:** 8TH FLOOR
- **CITY:** SAO PAULO, SP
- **STATE:** D5
- **ZIP:** 05425-070
- **BUSINESS PHONE:** 011-55-51-3323-2703

**MAIL ADDRESS:**
- **STREET 1:** AV DOUTORA RUTH CARDOSO, 8,501
- **STREET 2:** 8TH FLOOR
- **CITY:** SAO PAULO, SP
- **STATE:** 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 7, 2023

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 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> <br>[99.1](tm235758d1_ex99-1.htm) [Material Fact, February 3, 2023](tm235758d1_ex99-1.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 7, 2023

---

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

---

## Exhibit 99.1

**Exhibit 99.1**

![](tm235758d1_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 |

---

**material fact**

**Gerdau S.A.** and **Metalúrgica Gerdau S.A.** (collectively, the "Companies"), pursuant to article 157, paragraph 4 of Law 6,404/76 and CVM Resolution 44/2021, as amended, hereby inform their shareholders and the market in general that, as disclosed in their financial statements, Gerdau Açominas S.A., Gerdau Aços Longos S.A. and Gerdau S.A. ("Companies") have obtained a favorable outcome in a tax lawsuit ("Court Decision") regarding the right to PIS and COFINS credits on their scrap acquisitions.

With the final and unappealable decision of the Judicial Decision, which occurred on February 2, 2023, the Companies will be entitled to recognize in the results a credit of approximately R$800 million (principal plus monetary restatement, deducted from attorney's fees and taxes). This amount, until then disclosed as Other contingent assets by the Companies, reached the level of practically certain, resulting in the recognition of the tax asset, whose monetization is expected to take place within up to 5 (five) years.

The Companies will keep the market and its shareholders informed about new information related to the matter.

São Paulo, February 3, 2023

**Rafael Dorneles Japur**

Executive Vice-President

Investor Relations Officer

This content is Public.