TIM S.A. (NYSE: TIMB) audit chief discloses restricted share grants and vesting dates

Rhea-AI Filing Summary

TIM S.A. Chief Audit Executive Luca Fadda filed an initial ownership report showing two grants of restricted shares. These positions represent contingent rights to receive 11,291 and 9,571 common shares, respectively, each for one common share minus withholding taxes.

The filing notes that one block of restricted shares vests on July 31, 2026, and the other on July 30, 2027. This Form 3 does not report new open‑market purchases or sales, but documents existing equity-based compensation holdings tied to future vesting dates.

Insider Trade Summary

2 transactions reported

Mixed 2 txns

Insider Fadda Luca

Role Chief Audit Executive

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

Holdings After Transaction: Restricted Shares — 11,291 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
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hours per response:			0.5

1. Name and Address of Reporting Person^*

Fadda Luca

(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)
	Chief Audit Executive

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	11,291	(2)	D
Restricted Shares	(3)	(3)	Common Shares	9,571	(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 Luca Fadda disclose?

The Form 3 shows that Luca Fadda holds two blocks of restricted shares in TIM S.A., representing 11,291 and 9,571 common shares. These awards are equity-based compensation that will convert into common shares if they vest and applicable withholding taxes are satisfied.

How many TIMB common shares are tied to Luca Fadda’s restricted shares?

The filing indicates contingent rights to 11,291 and 9,571 common shares through restricted shares. Each restricted share corresponds to one common share, minus any shares withheld to cover taxes at the time of vesting, according to the disclosed terms.

When do Luca Fadda’s restricted shares in TIM S.A. vest?

One tranche of restricted shares is scheduled to vest on July 31, 2026, and the second tranche on July 30, 2027. Actual receipt of common shares depends on these vesting dates and applicable tax withholding, as described in the footnotes to the filing.

Are there any TIMB share purchases or sales reported in this Form 3?

No open-market purchases or sales are reported. The Form 3 records existing restricted share awards that give contingent rights to TIM S.A. common shares. It serves as an initial ownership statement rather than a report of new trading activity in the company’s stock.

What does each restricted share in the TIMB filing represent?

Each restricted share represents a contingent right to receive one TIM S.A. common share, minus shares withheld for taxes. This means that upon vesting, the holder receives net common shares after satisfying withholding obligations, consistent with the equity compensation terms described.