GERDAU S.A. – CONSOLIDATED INFORMATION

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4Q23 Highlights

SÃO PAULO, Feb. 20, 2024 /PRNewswire/ — Adjusted EBITDA (earnings before interest, taxes, depreciation and amortization) reaches R$ 2.0 billion in the fourth quarter and R$ 13.5 billion in 2023.

Free Cash Flow reaches R$ 1.3 billion in the fourth quarter, totaling R$ 7 billion in 2023.

Amount of dividends allocated in 2023 by Gerdau S.A. was R$ 2.6 billion (R$ 1.51

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