TIM S.A. (NYSE: TIMB) legal officer reports restricted share holdings and vesting

Rhea-AI Filing Summary

TIM S.A. legal officer and corporate secretary Fabiane Reschke filed an initial ownership report showing holdings of restricted shares that convert into common shares. The filing lists two blocks of restricted shares covering 22,707 and 17,342 underlying common shares.

One block of restricted shares vests on July 31, 2026, and the other on July 30, 2027. Each restricted share represents a contingent right to receive one common share, reduced by any withholding taxes due at vesting. The filing does not reflect open‑market buying or selling activity.

Insider Trade Summary

2 transactions reported

Mixed 2 txns

Insider Reschke Fabiane

Role Legal Officer, Corp. Secretary

Type	Security	Shares	Price	Value
holding	Restricted Shares	--	--	--
holding	Restricted Shares	--	--	--

Holdings After Transaction: Restricted Shares — 22,707 shares (Direct)

Footnotes (1)

1. These restricted shares vest on July 31, 2026. Each restricted share represents a contingent right to receive one common share minus withholding taxes. These restricted shares vest on July 30, 2027.

Understanding Insider Trading Forms →

SEC Form 3

FORM 3

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934
or Section 30(h) of the Investment Company Act of 1940

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1. Name and Address of Reporting Person^*

Reschke Fabiane

(Last) (First) (Middle)

JOAO CABRAL DE MELO NETO AVENUE

850 -SOUTH TOWER - 12TH FLOOR

(Street)

RIO DE JANEIRO BRAZIL 22775-057

(City) (State) (Zip)

BRAZIL

(Country)

2. Date of Event Requiring Statement (Month/Day/Year)
03/18/2026

3. Issuer Name and Ticker or Trading Symbol
TIM S.A. [ TIMB ]

3a. Foreign Trading Symbol

5. If Amendment, Date of Original Filed (Month/Day/Year)

4. Relationship of Reporting Person(s) to Issuer
(Check all applicable)

	Director		10% Owner
X	Officer (give title below)		Other (specify below)
	Legal Officer, Corp. Secretary

6. Individual or Joint/Group Filing (Check Applicable Line)

X	Form filed by One Reporting Person
	Form filed by More than One Reporting Person

Table I - Non-Derivative Securities Beneficially Owned
1. Title of Security (Instr. 4)	2. Amount of Securities Beneficially Owned (Instr. 4)	3. Ownership Form: Direct (D) or Indirect (I) (Instr. 5)	4. Nature of Indirect Beneficial Ownership (Instr. 5)

Table II - Derivative Securities Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security (Instr. 4)	2. Date Exercisable and Expiration Date (Month/Day/Year)		3. Title and Amount of Securities Underlying Derivative Security (Instr. 4)		4. Conversion or Exercise Price of Derivative Security	5. Ownership Form: Direct (D) or Indirect (I) (Instr. 5)	6. Nature of Indirect Beneficial Ownership (Instr. 5)
	Date Exercisable	Expiration Date	Title	Amount or Number of Shares
Restricted Shares	(1)	(1)	Common Shares	22,707	(2)	D
Restricted Shares	(3)	(3)	Common Shares	17,342	(2)	D

Explanation of Responses:

1. These restricted shares vest on July 31, 2026.

2. Each restricted share represents a contingent right to receive one common share minus withholding taxes.

3. These restricted shares vest on July 30, 2027.

Remarks:

Exhibit 24.1 - Power of Attorney

	/s/ Leonardo Caiaffo Ferreira, attorney-in-fact	03/18/2026
	** Signature of Reporting Person	Date
Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
* If the form is filed by more than one reporting person, see Instruction 5 (b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, see Instruction 6 for procedure.
Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB Number.
* Form 3: SEC 1473 (03-26)

FAQ

What does the TIMB Form 3 filing by Fabiane Reschke show?

The Form 3 shows that Fabiane Reschke, a legal officer and corporate secretary of TIM S.A., holds two blocks of restricted shares that convert into common shares, with specific future vesting dates and no reported market purchases or sales.

How many TIMB shares are tied to Fabiane Reschke’s restricted holdings?

The filing lists restricted shares linked to 22,707 underlying common shares and another block linked to 17,342 underlying common shares. Each restricted share represents a contingent right to receive one common share, subject to applicable withholding taxes at vesting.

When do Fabiane Reschke’s TIMB restricted shares vest?

According to the filing, one set of restricted shares vests on July 31, 2026, and another vests on July 30, 2027. These vesting dates determine when the contingent rights can convert into common shares, after accounting for any required tax withholdings.

Do the TIMB restricted shares provide one-for-one common shares at vesting?

Each restricted share represents a contingent right to receive one common share, minus any withholding taxes. This means the gross entitlement is one share per restricted share, though the actual shares delivered may be reduced to satisfy tax obligations.

Does Fabiane Reschke’s TIMB Form 3 indicate insider buying or selling?

The Form 3 is an initial ownership report and shows holdings of restricted shares rather than open‑market transactions. The summarized data indicate no categorized buys or sells, only the existence of these unvested restricted share positions with future vesting dates.