TIM S.A. (NYSE: TIMB) declares BRL 2.21B 2025 shareholder distribution
Rhea-AI Filing Summary
TIM S.A. approved a distribution of earnings totaling BRL 2,210,000,000 as an advance remuneration to shareholders for fiscal year 2025, to be counted toward the mandatory minimum dividend.
Of this amount, BRL 1,790,000,000 will be paid as dividends, equal to 0.7482883774 per common share, for shareholders of record on December 19, 2025, with payment by December 30, 2025. A further BRL 420,000,000 will be paid as interest on equity, equal to 0.1755760439 per common share, for shareholders of record on December 22, 2025, with payment by June 30, 2026. Considering all proceeds in 2025, the company reports that a total of R$4 billion has been declared in the year, in line with its 2025–2027 Strategic Plan, and notes that per-share amounts may change if the number of treasury shares changes under its buyback or share cancellation actions.
Positive
- None.
Negative
- None.
Insights
TIM S.A. confirms a BRL 2.21B 2025 payout, matching its capital return plan.
TIM S.A. approved an earnings distribution of
The company states that, considering all proceeds declared in 2025, a total of
TIM notes that gross per-share amounts may change if treasury share balances move due to buybacks or cancellations, and it plans to publish final values in a Notice to Shareholders. The disclosure also highlights that taxes will be withheld according to applicable law, except for investors with differentiated or exempt tax treatment, meaning net cash received can vary by shareholder profile.
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 16, 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
RESOLUTION ON PROCEEDS:
PAYMENT OF INTEREST ON EQUITY AND ADVANCE PAYMENT OF DIVIDENDS
TIM S.A. ("TIM" or "Company") (B3: TIMS3; NYSE: TIMB) hereby informs its shareholders and the market in general, in accordance with Law No. 6,404/76 and CVM Resolution No. 44/21, that its Board of Directors has approved, on this date, the distribution of earnings totaling BRL 2,210,000,000 (two billion, two hundred and ten million reais) as an advancement of remuneration to shareholders related to the fiscal year 2025, to be accounted as part of the mandatory minimum dividend.
Considering the proceeds throughout 2025, the total amount declared in the year is R$4 billion, in line with the projections of the 2025–2027 Strategic Plan disclosed in the material fact of February 10, 2025.
The proceeds approved on this date will be paid as follows:
(i) R$ 1,790,000,000.00 (one billion, seven hundred and ninety million Reais) in the form of dividends, corresponding to 0.7482883774, per common share, with the date of December 19, 2025, as 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. Payment will take place by December 30, 2025; and
(ii) R$ 420,000,000.00 (four hundred and twenty million reais) as Interest on Equity ("Interest on Equity"), corresponding to 0.1755760439, per common share, with the date of December 22, 2025, as 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 interest on equity. Payment will take place until June 30, 2026.
The gross amount per share may be modified due to the variation in the number of treasury shares due to share buybacks carried out under the current program and/or the cancellation of treasury shares. In this case, the Company will issue a Notice to Shareholders informing the final value per share.
The payment of the proceeds herein declared will be made with the withholding of any taxes due, according to the applicable legislation, except for shareholders who have differentiated taxation or who are exempt from such taxation.
The Company will keep its shareholders and the market in general duly informed of the relevant updates, pursuant to the applicable regulations.
Rio de Janeiro, December 16, 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 16, 2025 | By: | /s/ Alberto Mario Griselli | |
| Alberto Mario Griselli | |||
| Chief Executive Officer, Chief Financial Officer and Investor Relations Officer | |||
FAQ
What total amount is TIM S.A. (TIMB) distributing as an advance for the 2025 fiscal year?
TIM S.A. approved an earnings distribution totaling BRL 2,210,000,000 as an advance remuneration to shareholders for the 2025 fiscal year, to be counted toward the mandatory minimum dividend.
How much of TIMB's 2025 distribution is dividends and how much is interest on equity?
Of the total BRL 2,210,000,000, BRL 1,790,000,000 will be paid as dividends (0.7482883774 per common share) and BRL 420,000,000 as interest on equity (0.1755760439 per common share).
What are the record and payment dates for TIMB's dividends and interest on equity approved on December 16, 2025?
For dividends, shareholders of record on December 19, 2025 will receive payment by December 30, 2025. For interest on equity, shareholders of record on December 22, 2025 will be paid by June 30, 2026.
How does this distribution relate to TIM S.A. (TIMB)'s 2025–2027 Strategic Plan?
The company states that, considering all proceeds declared in 2025, a total of R$4 billion has been declared in the year, and that this is in line with the projections of its 2025–2027 Strategic Plan.
Can TIMB's per-share dividend and interest on equity amounts change?
Yes. TIM S.A. notes that the gross amount per share may change if the number of treasury shares varies due to share buybacks or cancellations, and it will issue a Notice to Shareholders with the final per-share values.
How will taxes be handled on TIM S.A. (TIMB)'s 2025 dividends and interest on equity?
The company states that payment of the proceeds will be made with withholding of any taxes due under applicable legislation, except for shareholders who have differentiated taxation or are exempt from such taxation.
