# EDGAR Filing Document

**Accession Number:** 0001073404
**File Stem:** 0001104659-23-033569
**Filing Date:** 2023-3
**Character Count:** 4061
**Document Hash:** 41d32989de7b6805cfba894a21162386
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-033569.hdr.sgml**: 20230317

**ACCESSION NUMBER**: 0001104659-23-033569

**CONFORMED SUBMISSION TYPE**: 6-K

**PUBLIC DOCUMENT COUNT**: 3

**CONFORMED PERIOD OF REPORT**: 20230316

**FILED AS OF DATE**: 20230317

**DATE AS OF CHANGE**: 20230317

**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:** 23740715

**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 March 16, 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](tm239835d1_ex99-1.htm) [Material Fact, March 15, 2023](tm239835d1_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: March 16, 2023

---

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

---

## Exhibit 99.1

**Exhibit 99.1**

![](tm239835d1_ex99-1img001.jpg)

**GERDAU S.A.**

Tax ID (CNPJ/ME) 33.611.500/0001-19

Registry (NIRE): 35300520696

**material fact**

**Gerdau S.A.** (B3: GGBR / NYSE: GGB), ("Company") in addition to the Material Fact disclosed on November 25, 2022, hereby informs its shareholders and the market in general that the transaction between its subsidiary Gerdau Next S.A. ("Gerdau Next") and Fundo Newave Energia I Advisory Fundo de Investimento em Participações Multiestratégia ("NW Capital"), as investors, with Newave Energia S.A. ("Newave") was concluded on March 15, 2023, after observance of the respective precedent conditions, aiming at (i) the subscription of equity interest in the capital stock of Newave by Gerdau Next and NW Capital, in the proportions of 33.33% and 66.67%, respectively; and (ii) the long-term acquisition of energy, by the Company and its subsidiaries, of 30% (thirty percent) of the energy generated by the energy generation projects directly or indirectly held by Newave and its subsidiaries, on a self-production basis ("Transaction").

In this first phase of the Transaction, Gerdau Next subscribed R$500,000,000.00 (five hundred million reais), which must be paid in up to 18 (eighteen) months, according to capital calls and provided that the conditions related to the capital contributions agreed with Newave.

The operation aims to generate greater cost competitiveness in the steel business and provide the Company with a clean energy supply and strives to achieve the carbon emission reduction targets set by the Company.

São Paulo, March 15, 2023

**Rafael Dorneles Japur**

Executive Vice-President

Investor Relations Officer