What does each TIMB restricted share owned by Marco Di Costanzo represent?

Each restricted share is a contingent right to common stock. Upon vesting, every restricted share entitles him to receive one TIM S.A. common share, reduced for applicable withholding taxes, linking his compensation directly to the company’s equity value over time.

TIM S.A. CTO discloses restricted share holdings

Q: When do Marco Di Costanzo’s TIMB restricted shares vest?

The restricted shares vest on two future dates. One grant of restricted shares vests on July 31, 2026, and a second grant vests on July 30, 2027, creating a staggered vesting schedule that supports longer-term retention and incentive alignment.

Filing Impact

(Moderate)

Filing Sentiment

(Neutral)How Sentiment works

Sentiment and the balance of points

Rhea-AI Sentiment reads the wording of the document, how positive or negative its language is on a 1 to 5 scale. The balance of points shown with the takes weighs what the document actually discloses, so the two can disagree, for example when a trial that missed its main goal is described in upbeat language.

How Sentiment works How the balance works

Form Type

Rhea-AI Filing Summary

TIM S.A. Chief Technology Officer Marco Di Costanzo reported his existing holdings of restricted shares that convert into common stock. He holds restricted shares representing 8,426 underlying common shares that vest on July 31, 2026 and additional restricted shares representing 9,816 underlying common shares that vest on July 30, 2027. Each restricted share represents a contingent right to receive one common share, reduced for any withholding taxes when they vest.

Insider Trade Summary

2 transactions reported

Mixed 2 txns

Insider Di Costanzo Marco

Role Chief Technology Officer

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

Holdings After Transaction: Restricted Shares — 18,242 contracts (Direct)

Footnotes (3)

F1. These restricted shares vest on July 31, 2026.
F2. Each restricted share represents a contingent right to receive one common share minus withholding taxes.
F3. These restricted shares vest on July 30, 2027.

FAQ

AI-generated questions and answers. How Rhea-AI works. Not financial advice.

What does TIMB Chief Technology Officer Marco Di Costanzo report in this Form 3?

Marco Di Costanzo reports existing restricted share holdings. The disclosure shows his beneficial ownership of restricted shares that convert into common stock upon vesting, providing transparency into his current equity-based compensation and alignment with TIM S.A.’s long-term performance.

How many restricted shares linked to TIMB common stock does Marco Di Costanzo hold?

He holds restricted shares tied to 8,426 and 9,816 common shares. These two blocks of restricted shares each represent a contingent right to receive one TIM S.A. common share per restricted share, subject to applicable withholding taxes at vesting.

When do Marco Di Costanzo’s TIMB restricted shares vest?

The restricted shares vest on two future dates. One grant of restricted shares vests on July 31, 2026, and a second grant vests on July 30, 2027, creating a staggered vesting schedule that supports longer-term retention and incentive alignment.

Is Marco Di Costanzo’s ownership in TIMB direct or indirect?

The reported restricted share holdings are direct ownership. The disclosure classifies these positions as directly held, rather than through a trust or other entity, clarifying that the Chief Technology Officer personally holds these equity-based awards in TIM S.A.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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Accepted by SEC EDGAR 03/18/2026 - 02:02 PM EDT

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^*

Di Costanzo Marco

(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 Technology Officer

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)
1. Title of Derivative Security (Instr. 4)	Date Exercisable	Expiration Date	Title	Amount or Number of Shares	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)
Restricted Shares	⁽¹⁾	⁽¹⁾	Common Shares	8,426	⁽²⁾	D
Restricted Shares	⁽³⁾	⁽³⁾	Common Shares	9,816	⁽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)

Source: View Original Filing on SEC EDGAR