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: October 2, 2026
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 No. 02.421.421/0001-11
NIRE No. 33.300.324.631
NOTICE TO THE MARKET
Final Result of the Public Offer Addressed to Telecom Italia
S.P.A. Shareholders
TIM S.A. (“TIM” or “Company”) (B3:
TIMS3; NYSE: TIMB), following up on the material fact published on September 18, 2026 regarding the voluntary public tender and exchange
offer launched by Poste Italiane S.p.A. (“Poste Italiane”) for the ordinary shares of Telecom Italia S.p.A. ("Telecom
Italia") (“Offer”), hereby informs its shareholders and the market in general about the final results of such Offer.
According to the information publicly disclosed, the Offer
resulted in Poste Italiane attaining an aggregate interest corresponding to approximately 85.823% of the share capital of Telecom Italia,
represented by 1,832,941,911 ordinary shares. The settlement of the consideration relating to shares tendered during the reopening of
the acceptance period occurred on October 02, 2026.
On the 1st of October, Poste announced it has carried
out purchase transactions concerning the ordinary shares of Telecom Italia on the market. Following these transactions, Poste stated it
will hold a total of 1,857,060,167 Telecom Italia’s shares, equal to approximately 86.952% of the share capital.
The Company will keep its shareholders and the market informed
of any material developments related to this matter.
Rio de Janeiro, October 2, 2026
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.
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TIM S.A. |
| Date:
October 2, 2026 |
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By: |
/s/ Alberto
Mario Griselli |
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Alberto
Mario Griselli |
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Chief
Executive Officer |