TIM S.A. corrects IOE per-share amount, keeps R$420M total
TIM S.A. is correcting the per-share amount of its previously announced interest on equity (IOE) distribution.
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Rhea-AI Filing Summary
TIM S.A. is correcting the per-share amount of its previously announced interest on equity (IOE) distribution. Due to a change in the number of treasury shares before December 22, 2025, the gross IOE per share was adjusted from R$0.1755760439 to R$0.1757968072, while the total IOE to be distributed remains R$420,000,000.00. The change reflects fewer shares entitled to receive IOE. Payment of the IOE is scheduled to take place until June 30, 2026. Shareholders holding shares as of December 22, 2025 are entitled to the IOE, and shares acquired after that date trade ex-rights to this distribution.
FAQ
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What is the total IOE amount TIM S.A. will distribute?
Does the correction affect the total IOE TIMB will pay?
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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: January 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/ME 02.421.421/0001-11
NIRE 33.300.324.631
NOTICE TO SHAREHOLDERS
RECTIFICATION OF THE AMOUNT PER SHARE OF INETEREST ON EQUITY (“IOE”)
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 22, 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 |
| 0.1755760439 | 420,000,000.00 |
To:
| Gross value per share | Total Amount |
| 0.1757968072 | 420,000,000.00 |
The gross amount per total share was increased by R$0.000220763 in view of the increase in the number of treasury shares and, consequently, the decrease in the number of shares entitled to receive IOE.
The payment will take place until June 30, 2026 in the amount of R$420,000,000.00 (four hundred twenty million reais), without the application of any monetary adjustment index, with the date of December 22, 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 IOE.
Rio de Janeiro, January 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.
| TIM S.A. | |||
| Date: January 2, 2026 | By: | /s/ Alberto Mario Griselli | |
| Alberto Mario Griselli | |||
| Chief Executive Officer, Chief Financial Officer and Investor Relations Officer | |||