TIM S.A. (NYSE: TIMB) officer discloses restricted and common shares

Rhea-AI Filing Summary

TIM S.A. officer Mario Girasole has filed an initial statement of ownership, showing a mix of restricted and common shares in TIMB. He directly holds 22,492 restricted shares that vest on July 31, 2026 and 17,178 restricted shares that vest on July 30, 2027. Each restricted share represents a contingent right to receive one common share, reduced by withholding taxes. He also directly owns 7,862 common shares, giving him a meaningful equity stake aligned with the company’s long-term performance.

Insider Trade Summary

3 transactions reported

Mixed 3 txns

Insider Girasole Mario

Role See Remarks

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

Holdings After Transaction: Restricted Shares — 22,492 shares (Direct); Common Shares — 7,862 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

OMB APPROVAL

OMB Number:			3235-0104
Estimated average burden
hours per response:			0.5

1. Name and Address of Reporting Person^*

Girasole Mario

(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)
	See Remarks

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)
Common Shares	7,862	D

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	22,492	(2)	D
Restricted Shares	(3)	(3)	Common Shares	17,178	(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 Officer Title: Regulatory and Institutional Affairs Officer

	/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 filed by Mario Girasole show?

The Form 3 shows that officer Mario Girasole holds restricted and common shares of TIM S.A. (TIMB). It details his initial beneficial ownership position, including restricted shares that vest on specific future dates and directly owned common shares.

How many restricted shares of TIMB does Mario Girasole hold?

Mario Girasole holds 22,492 restricted shares vesting on July 31, 2026 and 17,178 restricted shares vesting on July 30, 2027. These positions give him future rights to receive common shares in TIM S.A. subject to vesting.

When do Mario Girasole’s restricted TIMB shares vest?

His restricted TIMB shares vest on two dates: July 31, 2026 for 22,492 shares and July 30, 2027 for 17,178 shares. Vesting ties his compensation to TIM S.A.’s long-term performance over these time periods.

How are TIMB restricted shares held by Mario Girasole settled?

Each restricted share represents a contingent right to receive one TIM S.A. common share, minus withholding taxes. This means that upon vesting, the net number of common shares delivered to Mario Girasole will reflect applicable tax withholding.

How many TIMB common shares does Mario Girasole own directly?

In addition to restricted shares, Mario Girasole directly owns 7,862 common shares of TIM S.A. This direct ownership immediately exposes him to movements in TIMB’s share price, complementing his longer-term restricted share awards.