EX-99.1 2 tm2612822d2_ex99-1.htm EXHIBIT 99.1

Exhibit 99.1

GERDAU S.A. Tax ID (CNPJ/ME) 33.611.500/0001-19 Registry (NIRE): 35300520696 METALÚRGICA GERDAU S.A. Tax ID (CNPJ/ME) 92.690.783/0001-09 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 2026. 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.		05/13/2026		05/14/2026		06/10/2026		R$	0.08
GERDAU S.A.		05/13/2026		05/14/2026		06/09/2026		R$	0.18
GERDAU S.A. (ADR)		05/15/2026		05/15/2026		06/16/2026		R$	0.18

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, April 27, 2026.

Rafael Dorneles Japur

Vice President and Investor Relations Officer