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U.S.\nSECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 6-K

REPORT\nOF FOREIGN PRIVATE ISSUER

PURSUANT\nTO RULE 13a-16 OR 15d-16 UNDER THE

SECURITIES\nEXCHANGE ACT OF 1934

Dated October 27, 2026

Commission File Number 1-14878

GERDAU\nS.A.

(Translation of Registrant’s Name into English)

Av. Dra. Ruth Cardoso, 8,501 – 8° andar

São Paulo, São Paulo - Brazil CEP\n05425-070

(Address of principal executive offices)

Indicate by check mark whether\nthe registrant files or will file annual reports under cover of Form 20-F or Form 40-F.

Form 20-F x \nForm 40-F ¨

Exhibit Index

\n \n \n \n \n \n \n \n \n \n \n \n \n

Exhibit		Description of Exhibit

99.1		3Q26 Earnings Presentation

SIGNATURES

Pursuant to the requirements\nof the Securities Exchange Act of 1934, the registrant has duly caused this Report to be signed on its behalf by the undersigned, thereunto\nduly authorized.

Date: October 27, 2026

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

	GERDAU S.A.

	By:	/s/ Rafael Dorneles Japur
	Name:	Rafael Dorneles Japur
	Title:	Vice-President and Investor Relations Officer

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