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F-3 424B2 EX-FILING FEES 333-287733 0001073404 GERDAU S.A. 0001073404 2025-06-05 2025-06-05 0001073404 1 2025-06-05 2025-06-05 0001073404 2 2025-06-05 2025-06-05 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

F-3

GERDAU S.A.

Table 1: Newly Registered and Carry Forward Securities

Security Type

Security Class Title

Fee Calculation or Carry Forward Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

Carry Forward Form Type

Carry Forward File Number

Carry Forward Initial Effective Date

Filing Fee Previously Paid in Connection with Unsold Securities to be Carried Forward

Newly Registered Securities
Fees to be Paid 1 Debt 5.750% Senior Notes due 2035 457(r) 650,000,000 $ 649,655,500.00 0.0001531 $ 99,462.26
Fees to be Paid 2 Debt Guarantees of Debt Securities Other 0.0001531 $ 0.00
Fees Previously Paid
Carry Forward Securities
Carry Forward Securities

Total Offering Amounts:

$ 649,655,500.00

$ 99,462.26

Total Fees Previously Paid:

$ 0.00

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 99,462.26

Offering Note

1

Calculated in accordance with Rule 457(r) under the Securities Act of 1933, as amended. The maximum aggregate offering price is based on an initial price to the public of 99.947% of the $650,000,000 aggregate principal amount of 5.750% Senior Notes due 2035.

2

Pursuant to Rule 457(n) of the Securities Act of 1933, as amended, no separate registration fee is payable with respect to any guarantees.

Narrative Disclosure
The maximum aggregate amount of the securities to which the prospectus relates is 650,000,000. The maximum aggregate offering price of the securities to which the prospectus relates is $649,655,500.00. The prospectus is a final prospectus for the related offering.