TIM S.A. (NYSE: TIMB) raises dividend per share with R$1.79B total unchanged
Rhea-AI Filing Summary
TIM S.A. is correcting the previously disclosed dividend amount per share while keeping the total dividend unchanged. The gross dividend per share was adjusted from R$0.7482883774 to R$0.7491354635, with the total distribution remaining at R$1,790,000,000.00. This higher per-share value results from an increase in treasury shares, which reduces the number of shares entitled to receive dividends.
The dividend will be paid by December 30, 2025, in the total amount of R$1.79 billion, without any monetary adjustment. Shareholders of record on December 19, 2025 are entitled to receive the dividend, and shares acquired after that date trade ex-dividend, meaning they do not carry the right to this distribution.
Positive
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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: December 26, 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/ME 02.421.421/0001-11
NIRE 33.300.324.631
NOTICE TO SHAREHOLDERS
RECTIFICATION OF THE AMOUNT PER SHARE OF DIVIDENDS
TIM S.A. ("TIM" or "Company") (B3: TIMS3; NYSE: TIMB) informs its shareholders and the market in general that due to the change in the number of treasury shares in the period prior to December 19, 2025, there was a change in the gross amount per share announced in the Material Fact of December 16, 2025, as shown in the table below:
From:
| Gross value per share | Total Amount |
| 0.7482883774 | 1,790,000,000.00 |
To:
| Gross value per share | Total Amount |
| 0.7491354635 | 1,790,000,000.00 |
The gross amount per total share was increased by R$0.0008470861 in view of the increase in the number of treasury shares and, consequently, the decrease in the number of shares entitled to receive dividends.
The payment will take place until December 30, 2025 in the amount of R$1,790,000,000.00 (one billion, seven hundred and ninety million reais), without the application of any monetary adjustment index, with the date of December 19, 2025 being the date that will serve to identify the shareholders entitled to receive such amounts. Thus, the shares acquired after that date will be ex-right to distribute dividends.
Rio de Janeiro, December 26, 2025.
TIM S.A.
Vicente de Moraes Ferreira
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.
| TIM S.A. | |||
| Date: December 26, 2025 | By: | /s/ Alberto Mario Griselli | |
| Alberto Mario Griselli | |||
| Chief Executive Officer, Chief Financial Officer and Investor Relations Officer | |||
FAQ
What change did TIMB announce to its dividend per share?
TIM S.A. updated the gross dividend per share from R$0.7482883774 to R$0.7491354635, reflecting a small increase in the amount each eligible share will receive.
Did TIMB change the total dividend amount to be distributed?
No. The total dividend remains at R$1,790,000,000.00. Only the per-share amount was adjusted, due to a change in the number of treasury shares.
Why did TIM S.A. adjust the dividend per share?
The company increased the gross amount per share by R$0.0008470861 because the number of treasury shares rose, which reduced the number of shares entitled to receive dividends and raised the per-share allocation.
What is the record date for TIMB shareholders to receive this dividend?
The record date is December 19, 2025. Shareholders identified on that date are entitled to receive the dividend.
When will TIM S.A. pay the corrected dividend?
The dividend will be paid by December 30, 2025, in the total amount of R$1,790,000,000.00, without any monetary adjustment index.
Are TIMB shares bought after December 19, 2025 entitled to this dividend?
No. Shares acquired after December 19, 2025 will trade ex-right to the dividend, meaning they do not include the right to receive this distribution.
