Business Context and Reporting Period
This Form 6-K filing by TIM S.A. (TIMS3, TIMB) is dated April 16, 2026. The report serves as a Notice to Shareholders regarding the advance payment of Interest on Equity (IoE). The filing does not cover a standard financial reporting period but addresses specific distribution events with record dates of March 31, 2025, and March 23, 2026.
Key Financial Metrics
The filing details two specific Interest on Equity distributions totaling R$ 880,000,000.00 (Brazilian Reais). The filing text does not provide data on revenue, profit, operating cash flow, margins, debt levels, or general liquidity metrics.
| Event Date (Resolution) | Record Date | Gross Amount Per Share | Total Amount |
|---|---|---|---|
| March 24, 2025 | March 31, 2025 | R$ 0.202495716 | R$ 490,000,000.00 |
| March 18, 2026 | March 23, 2026 | R$ 0.1632708888 | R$ 390,000,000.00 |
Material Changes
The primary material change disclosed is the acceleration of the payment date for the aforementioned Interest on Equity distributions. Payments originally scheduled for April 30, 2026, have been brought forward to April 22, 2026. There was no change in the gross value per share or the total aggregate amounts.
Guidance, Outlook, and Risks
The filing contains no forward-looking guidance, management commentary on operational outlook, or discussion of general business risks. The distributions remain subject to the conditions originally disclosed in prior notices. A specific contingency noted is the withholding of Income Tax at rates of 15% and 17.5% respectively, unless shareholders provide proof of differentiated taxation or exemption by the record dates.
Investor Verification Checklist
- Verify the new payment date of April 22, 2026, for the R$ 880 million aggregate distribution.
- Confirm shareholder status as of the record dates (March 31, 2025, and March 23, 2026) to ensure eligibility for the ex-right distributions.
- Check for applicable Income Tax withholding (15% or 17.5%) and ensure exemption letters are submitted to Banco Bradesco S/A if applicable.
- Review the gross per-share amounts (R$ 0.202495716 and R$ 0.1632708888) against brokerage statements.