Welcome to our dedicated page for Tim S A SEC filings (Ticker: TIMB), a comprehensive resource for investors and traders seeking official regulatory documents including 10-K annual reports, 10-Q quarterly earnings, 8-K material events, and insider trading forms.
The TIM S.A. (TIMB) SEC filings page on Stock Titan provides access to the company’s U.S. regulatory disclosures as a foreign private issuer. TIM S.A., which trades on B3 as TIMS3 and on the NYSE as TIMB through American Depositary Shares, files annual reports on Form 20-F and frequent current reports on Form 6-K under the Securities Exchange Act of 1934. Notices to the market confirm that Form 20-F contains the annual report for a given calendar year, while Form 6-K is used to furnish material information to U.S. investors.
In these filings, investors can review material facts on the distribution of profits in the form of dividends and interest on equity (IOE), including total amounts, gross value per share, and record dates. Rectifying notices explain adjustments to the per-share amounts when the number of treasury shares changes. Board minutes and Fiscal Council opinions, also filed via Form 6-K, document the internal approval process for these distributions and provide insight into TIM’s capital management policies.
Filings further describe decisions on share repurchase programs and the cancellation of treasury shares, which affect the total number of outstanding common shares. Consolidated forms on director and related party transactions, submitted in accordance with Brazilian CVM Resolution 44/21, detail holdings and movements in TIM’s common registered shares by board members, executives, the controlling shareholder, and related parties, offering transparency into insider positions.
Stock Titan enhances these documents with AI-powered summaries that highlight key points in each filing, helping users quickly understand complex items such as profit distribution resolutions, strategic transactions like the planned acquisition of V8 Consulting S.A. (V8.Tech), and changes to governance policies. Real-time updates from EDGAR mean new 20-F and 6-K filings appear promptly, and users can also locate information relevant to insider activity and committee decisions without reading every page of the original documents.
TIM S.A. filed an update on management and related-party shareholdings. The report consolidates positions for the board of directors, executive management, fiscal council, technical or advisory bodies, controlling shareholder and people connected to management in TIM’s common registered shares.
One board-level category shows an opening balance of 517,217 common registered shares and a closing balance of 517,117 shares, reflecting a net movement of 100 shares during the month. Executive management shows an opening and closing balance of 285,321 common registered shares with no activity in the period. The fiscal council and technical or advisory bodies are reported with zero common registered shares. A separate line lists a closing balance quantity of 1,611,969,909 common registered shares, indicating a large common-share position in the consolidated table.
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.
TIM S.A. is correcting the previously disclosed dividend amount per share while keeping the total dividend unchanged. The gross dividend per share was adjusted from R$0.7482883774 to R$0.7491354635, with the total distribution remaining at R$1,790,000,000.00. This higher per-share value results from an increase in treasury shares, which reduces the number of shares entitled to receive dividends.
The dividend will be paid by December 30, 2025, in the total amount of R$1.79 billion, without any monetary adjustment. Shareholders of record on December 19, 2025 are entitled to receive the dividend, and shares acquired after that date trade ex-dividend, meaning they do not carry the right to this distribution.
TIM S.A.’s fiscal council reviewed and supported management’s proposal to distribute profits to shareholders through dividends and interest on shareholders’ equity.
The plan calls for dividends of R$1,790,000,000.00, equal to R$0.7482883774 gross per share. Of this, R$1,379,193,385.62 would come from profit for the 2025 fiscal year and R$410,806,614.38 from the expansion reserve made up of profits from prior years. These dividends are scheduled to be paid by December 30th, 2025 to shareholders of record on December 19th, 2025, after which the shares will trade ex-dividend.
In addition, the proposal includes R$420,000,000.00 as Interest on Shareholders’ Equity at R$0.1755760439 gross per share, to be paid by June 30th, 2026 to shareholders of record on December 22nd, 2025, with 15% income tax withholding on this component for non-exempt holders. The meeting also covered the methodology and assumptions used in the company’s annual impairment testing, presented together with representatives from its independent auditors.
TIM S.A. approved a distribution of earnings totaling BRL 2,210,000,000 as an advance remuneration to shareholders for fiscal year 2025, to be counted toward the mandatory minimum dividend.
Of this amount, BRL 1,790,000,000 will be paid as dividends, equal to 0.7482883774 per common share, for shareholders of record on December 19, 2025, with payment by December 30, 2025. A further BRL 420,000,000 will be paid as interest on equity, equal to 0.1755760439 per common share, for shareholders of record on December 22, 2025, with payment by June 30, 2026. Considering all proceeds in 2025, the company reports that a total of R$4 billion has been declared in the year, in line with its 2025–2027 Strategic Plan, and notes that per-share amounts may change if the number of treasury shares changes under its buyback or share cancellation actions.
TIM S.A. cancelled 28,678,509 treasury shares that had been acquired under its current share buyback program. The cancellation was approved by the Board of Directors and was carried out without any reduction of the company’s capital stock.
After this corporate action, TIM S.A.’s capital stock is now divided into 2,392,125,889 common shares. The company plans to adjust Article 5 of its Bylaws at the next shareholders’ meeting to reflect the new share count and states it will keep shareholders informed of further relevant updates.
TIM S.A. approved substantial cash returns to shareholders. The board authorized dividends of R$1,790,000,000.00, equal to R$0.7482883774 per share, to be paid by December 30, 2025 to holders of record on December 19, 2025. It also approved interest on shareholders’ equity of R$420,000,000.00, or R$0.1755760439 per share, to be paid by June 30, 2026 to shareholders of record on December 22, 2025, with 15% withholding tax for most investors.
The board cancelled 28,678,509 treasury common shares without reducing capital, leaving the share capital divided into 2,392,125,889 common shares and keeping the current repurchase plan in force. Directors also endorsed the 2026 budget and 2026–2028 industrial plan, updated the cybersecurity policy, set the Statutory Audit Committee budget for 2026, and approved the 2026 corporate calendar and board work plan.
TIM S.A. filed a Form 6-K as a foreign private issuer reporting information on shareholdings and securities positions of its management, controlling shareholder and related parties, based on a consolidated form prepared under Brazilian rules.
The disclosure lists holdings of common registered shares by different groups, including the controlling shareholder and members of the board of directors, executive management and fiscal council, as well as people connected to management. For example, the consolidated form shows common registered share positions such as 1,611,969,909 shares for TIM S.A. in one category and smaller amounts like 517,217 and 285,321 shares associated with governance bodies.
The report also notes that there were securities and derivatives operations carried out in accordance with CVM Resolution 44/21, indicating activity during the period, while presenting opening and closing balances and corresponding percentage interests for each group.
TIM S.A. reported that its board of directors approved the execution of a Share Purchase Agreement to acquire 100% of the share capital of V8 Consulting S.A. (V8.Tech). The agreed purchase price is BRL 140,000,000.00, to be paid at closing, with potential additional earn-out payments of up to BRL 140,000,000.00 over a six-year period if certain conditions are met.
V8.Tech, founded in 2014, is a technology firm focused on integration of digital solutions and managed services, with expertise in digital transformation, multicloud, private and hybrid cloud computing, and artificial intelligence. The closing of the transaction is subject to approval by the Brazilian antitrust authority CADE and other customary closing conditions. TIM’s officers and attorneys were authorized to negotiate and sign all necessary documents to complete the deal.
TIM S.A. reported that its Board approved a deal to acquire 100% of Brazilian technology integrator V8 Consulting S.A. (V8.Tech) for an upfront price of R$140 million, to be paid at closing. The price may rise by up to an additional R$140 million in earn-outs over six years if agreed conditions are met. V8.Tech focuses on digital transformation, multicloud and hybrid cloud solutions, and artificial intelligence, with about 380 employees and roughly R$235 million in net revenue over the 12 months ended September 2025, growing at a 17% CAGR between 2021 and 2024.
TIM explains that this acquisition strengthens its B2B strategy by adding cloud and digital services that support end-to-end projects for more than 100 corporate clients across multiple sectors. Closing depends on approval by Brazil’s antitrust authority CADE and other customary conditions. TIM is also creating a new B2B-focused Vice Presidency led by Fabio Costa, a veteran of Salesforce, Microsoft, Oracle and Telemar, to drive development and acceleration of this business line.