UNITED
STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 6-K
REPORT OF FOREIGN PRIVATE ISSUER
PURSUANT TO RULE 13a-16 OR 15d-16
UNDER THE SECURITIES EXCHANGE ACT OF 1934
Date of Report: July 14, 2025
Commission File Number: 001-39570
TIM S.A.
(Exact name of Registrant as specified in its Charter)
João
Cabral de Melo Neto Avenue, 850 – North Tower – 12th floor
22775-057 Rio de Janeiro, RJ, Brazil
(Address of principal executive office)
Indicate by check mark whether the registrant files or will
file annual reports under cover of Form 20-F or Form 40-F.
Form
20-F ☒ Form
40-F ☐
Indicate by check mark if the registrant is submitting the
Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1).
Yes ☐ No ☒
Indicate by check mark if the registrant is submitting the
Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7).
Yes ☐ No ☒
TIM S.A.
Publicly-held company
CNPJ/MF 02.421.421/0001-11
NIRE 33.300.324.631
MATERIAL FACT
Reverse Split and Split Operation
Fraction Auction Results
TIM S.A. ("Company") (B3: TIMS3 and
NYSE: TIMB), in accordance with and for the purposes of the provisions of article 157, paragraph 4, of Law No. 6,404/1976, and CVM Resolution
No. 44/2021, in continuity with the Material Facts disclosed on February 24, 2025 and, in particular, on March 27, 2025, which announced
the approval at the Annual and Extraordinary Shareholders' Meeting ("AEGM") of the proposal to reverse split all common shares
issued by The Company, in the ratio of 100 (one hundred) shares to one (1) share, and subsequent split, so that one (1) grouped share
corresponds to one hundred (100) shares, without changing the Company's capital stock ("Transaction"), to the Material Fact
of June 2, 2025, to the Notice to Shareholders of July 02, 2025, and to the Material Fact of July 11, 2025, informs its shareholders and
the market in general as follows:
That on this date, the auction for the sale of
the 22,059,698 common shares, formed from the unification of the fractions of shares resulting from the Transaction, through BTG Pactual
CTVM S.A. in B3 S.A. – Bolsa, Brasil, Balcão, was held during the opening auction of the trading session.
The result of the auction, in the total amount
of R$ 455,691,275.10 (four hundred and fifty-five million, six hundred and ninety-one thousand, two hundred and seventy-five reais and
ten cents), net of costs and fees, equivalent to R$ 20.65718556528 per common share, will be apportioned and distributed proportionally
among all holders of the fractional shares, until July 23, 2025 as follows:
(a) Shareholders with complete registration
data: the amounts will be deposited in the checking account indicated in the respective shareholder's registration.
(b) shareholders with shares deposited in the
Central Depository of B3: the amounts will be credited directly to the Central Depository, which will be responsible for transferring
them to the respective shareholder through its custody agent; and
(c) other shareholders not identified or without
complete registration data: the amounts will be available to the Company, for the legal period, for receipt by the respective holder
upon provision of complete registration data.
The funds allocated to investors (residents and
non-residents) may be subject to income tax on any gains, which will be taxed as "net gains", according to current legislation.
There may be a case of exemption according to the nature of the investor. Thus, the appropriate tax treatment must be identified directly
by the respective shareholders and their advisors.
Rio de Janeiro, July 14, 2025.
TIM S.A.
Alberto Griselli
Chief Executive Officer and
Investor Relations Officer
SIGNATURES
Pursuant to the requirements of the
Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto
duly authorized.
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TIM S.A. |
Date:
July 14, 2025 |
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By: |
/s/ Alberto
Mario Griselli |
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Alberto
Mario Griselli |
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Chief
Executive Officer, Chief Financial Officer and Investor Relations Officer |