TIM S.A. (NYSE: TIMB) updates IOE per-share value, confirms R$420M payout

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.

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 – 12^th 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

FAQ

What did TIMB disclose in this IOE notice to shareholders?

TIM S.A. disclosed a correction to the gross interest on equity (IOE) per share due to a change in the number of treasury shares, while keeping the total IOE amount unchanged.

What is the corrected IOE gross amount per TIMB share?

The corrected gross IOE per TIM S.A. share is R$0.1757968072, up from the previously announced R$0.1755760439.

What is the total IOE amount TIM S.A. will distribute?

TIM S.A. will distribute a total IOE amount of R$420,000,000.00 (four hundred twenty million reais).

Why did TIMB’s IOE amount per share change?

The IOE per share increased because there was an increase in the number of treasury shares, which reduced the number of shares entitled to receive IOE, raising the amount allocated to each eligible share.

When will TIM S.A. pay the IOE to shareholders?

The IOE payment will take place until June 30, 2026, in the total amount of R$420,000,000.00, without any monetary adjustment index.

Which TIMB shareholders are entitled to receive this IOE?

Shareholders of TIM S.A. who held shares on December 22, 2025 are entitled to receive the IOE. Shares acquired after that date are ex-rights to this distribution.

Does the correction affect the total IOE TIMB will pay?

No. The correction only affects the IOE amount per share; the total IOE to be paid remains R$420,000,000.00.