Tim S.A. Notice to the Market

Rhea-AI Summary

TIM S.A. (NYSE: TIMB) filed its Annual Report on Form 20-F on March 30, 2026, covering the fiscal year ended December 31, 2025. The 20-F is posted on TIM's investor website and includes Sarbanes-Oxley certifications and audited financial statements.

Ernst & Young issued an audit opinion on the financial statements and on the effectiveness of internal controls as of December 31, 2025. Shareholders can request a free hard copy from Investor Relations.

Key Figures

Financial year end: December 31, 2025 20-F filing date: March 30, 2026 Office floor: 12th Floor +1 more

4 metrics

Financial year end December 31, 2025 Year covered by the Form 20-F

20-F filing date March 30, 2026 Date Form 20-F was filed with SEC and CVM

Office floor 12th Floor Investor Relations office address in Rio de Janeiro

IR phone +55 (21) 98113-1400 Investor Relations Department contact number

Market Reality Check

Price: $25.47 Vol: Volume 275,216 vs 20-day ...

normal vol

$25.47 Last Close

Volume Volume 275,216 vs 20-day average 392,681 (relative volume 0.7x) ahead of this 20-F notice. normal

Technical Shares at $25.47, trading above the $21.98 200-day MA and about 8.19% below the 52-week high.

Peers on Argus

TIMB slipped 0.2% while key telecom peers also traded lower: RCI -1.84%, TLK -0....

TIMB slipped 0.2% while key telecom peers also traded lower: RCI -1.84%, TLK -0.93%, VIV -1.42%, KT -1.72%, SATS -3.33%. Scanner did not flag sector-wide momentum.

Market Pulse Summary

This announcement highlighted the filing of TIM’s Form 20-F for the year ended December 31, 2025, ma...

Analysis

This announcement highlighted the filing of TIM’s Form 20-F for the year ended December 31, 2025, making its audited financial statements and internal control certifications publicly accessible. As a standard regulatory step, it provides a comprehensive source of business, risk, and governance information. Investors may focus on details inside the filing itself, together with recent regulatory reports and insider activity, to assess operational trends and governance practices.

Key Terms

form 20-f, securities and exchange commission, sarbanes-oxley act, internal controls over financial reporting, +1 more

5 terms

form 20-f regulatory

"TIM S.A. ... announces that its Annual Report on Form 20-F (the "20-F"), reporting its"

Form 20-F is the standardized annual disclosure that non-U.S. companies must file with the U.S. securities regulator when their shares are traded in the U.S.; it contains audited financial statements, a plain-language description of the business, management discussion, governance details and key risk factors. It matters to investors because it provides a consistent, comparable company “report card” and rulebook, helping buyers assess financial health, governance and risks before investing.

securities and exchange commission regulatory

"was filed with the U.S. Securities and Exchange Commission, or the SEC, and with the"

A national government agency that enforces rules for buying, selling and disclosing information about stocks and other investments, acting like a referee and scorekeeper for financial markets. It requires companies to share clear, regular financial and business information and investigates fraud or rule-breaking, which matters to investors because those rules and disclosures help ensure fair prices, reduce hidden risks and make it easier to compare investment choices.

sarbanes-oxley act regulatory

"including certifications under the U.S. Sarbanes-Oxley Act, which attest to the effectiveness"

A federal law that requires publicly traded companies to follow strict procedures for keeping accurate financial records, performing internal checks, and keeping auditors independent so financial statements can be trusted. It matters to investors because it lowers the chance of fraud or misleading reports—like adding an extra set of locks and routine inspections to a safe—making it easier to judge a company's true financial health and investment risk.

internal controls over financial reporting technical

"opinion on the financial statements and the effectiveness of internal controls over financial reporting"

Internal controls over financial reporting are the policies, procedures and checks a company uses to make sure its accounting and financial statements are accurate, complete and free from significant error or fraud. They matter to investors because strong controls lower the risk of misleading results or surprise restatements—think of them as a quality checkpoint on a factory line that helps prevent costly defects that could damage a company’s value and reputation.

comissão de valores mobiliários regulatory

"and with the Brazilian Securities and Exchange Commission, the Comissão de Valores Mobiliários, or CVM"

A securities commission is a government agency that oversees the buying and selling of stocks, bonds and other investment products to ensure markets are fair, transparent and lawful. Think of it as the market’s referee and rulemaker: it sets disclosure rules, investigates fraud and can sanction bad actors, which helps investors trust that companies report accurate information and that markets operate smoothly. That oversight affects investment risk and confidence.

AI-generated analysis. Not financial advice.

Filing of Form 20-F

Rio de Janeiro, Brasil--(Newsfile Corp. - March 30, 2026) - TIM S.A. (NYSE: TIMB) ("TIM") announces that its Annual Report on Form 20-F (the "20-F"), reporting its financial and operational data for financial year ended December 31, 2025, was filed with the U.S. Securities and Exchange Commission, or the SEC, and with the Brazilian Securities and Exchange Commission, the Comissão de Valores Mobiliários, or CVM, on March 30, 2026. The document has been posted on TIM's website, https://ri.tim.com.br/.

The 20-F contains detailed information about TIM, including certifications under the U.S. Sarbanes-Oxley Act, which attest to the effectiveness of TIM's internal controls and procedures. TIM independent auditors, Ernst & Young Auditores Independentes S.S Ltda., issued an audit opinion on the financial statements and the effectiveness of internal controls over financial reporting as of December 31, 2025.

TIM's shareholders may receive a hard copy of this document, which contains the Company's complete audited financial statements, free of charge, upon request. Requests should be directed to:

Investor Relations Department
João Cabral de Melo Neto Avenue, 850 - South Tower - 12th Floor 
Brazil: 22775-057 Rio de Janeiro, RJ - Brasil
Phone: +55 (21) 98113-1400
E-mail: ri@timbrasil.com.br

Rio de Janeiro, March 30, 2026.

To view the source version of this press release, please visit https://www.newsfilecorp.com/release/290558

FAQ

What did TIM S.A. (TIMB) file with the SEC on March 30, 2026?

TIM filed its Annual Report on Form 20-F for the fiscal year ended December 31, 2025. According to the company, the 20-F includes audited financial statements, Sarbanes-Oxley certifications, and an audit opinion on internal controls issued by Ernst & Young.

Where can investors access TIM S.A.'s (TIMB) 20-F filed March 30, 2026?

The 20-F is posted on TIM's investor website at the company's IR portal. According to the company, a downloadable copy is available at https://ri.tim.com.br and shareholders may request a free hard copy from Investor Relations.

Who audited TIM S.A.'s (TIMB) financial statements for the year ended December 31, 2025?

Ernst & Young Auditores Independentes S.S Ltda. issued the audit opinion on the financial statements and internal controls. According to the company, the opinion covers effectiveness of internal controls over financial reporting as of December 31, 2025.

Does TIM S.A. (TIMB) include Sarbanes-Oxley certifications in its March 30, 2026 20-F?

Yes, the 20-F contains certifications under the U.S. Sarbanes-Oxley Act attesting to internal control effectiveness. According to the company, these certifications accompany the audited financial statements and the auditor's internal-control opinion.

How can shareholders obtain a hard copy of TIM S.A.'s (TIMB) 20-F filed March 30, 2026?

Shareholders may request a free hard copy from TIM's Investor Relations department. According to the company, requests should be directed to the provided Rio de Janeiro address, phone number, or ri@timbrasil.com.br contact details.