| GERDAU S.A. | METALÚRGICA GERDAU S.A. |
| Tax ID (CNPJ/ME) 33.611.500/0001-19 | Tax ID (CNPJ/ME) 92.690.783/0001-09 |
| Registry (NIRE): 35300520696 | 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 2025. The amount will be paid according to the dates listed bellow:
| Company | Record Date | Ex-Dividend Date | Payment Date | Value per Share Common and Preferred Dividends | ||||||
| METALÚRGICA GERDAU S.A. | 03/10/2026 | 03/11/2026 | 03/19/2026 | R$ | 0.05 | |||||
| GERDAU S.A. | 03/10/2026 | 03/11/2026 | 03/18/2026 | R$ | 0.10 | |||||
| GERDAU S.A. (ADR) | 03/12/2026 | 03/12/2026 | 03/25/2026 | R$ | 0.10 | |||||
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 escrituracao.acao@btgpactual.com.
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, February 23, 2026.
Rafael Dorneles Japur
Vice President and Investor Relations Officer