Business Context and Reporting Period
This Form 6-K filing by TIM S.A. (TIMS3, TIMB) is dated December 26, 2025. The report serves as a notice to shareholders regarding a rectification of the dividend amount per share due to changes in the company's treasury share count prior to December 19, 2025.
Key Financial Metrics
The filing focuses exclusively on dividend distribution details rather than operational financial performance.
- Total Dividend Amount: R$1,790,000,000.00 (One billion, seven hundred and ninety million reais).
- Rectified Gross Value Per Share: R$0.7491354635 (increased from R$0.7482883774).
- Payment Date: On or before December 30, 2025.
- Record Date: December 19, 2025.
The filing text does not provide clear values for revenue, profit, cash flow, margins, debt, or liquidity metrics.
Material Changes
The primary material change is the adjustment to the dividend per share. The gross amount per share increased by R$0.0008470861. This adjustment resulted from an increase in the number of treasury shares, which consequently decreased the number of shares entitled to receive dividends, thereby raising the per-share allocation while keeping the total payout constant.
Outlook, Risks, and Unusual Items
The filing contains no management commentary on future guidance, operational outlook, or specific risk factors. The unusual item noted is the administrative correction of the dividend calculation following a change in treasury stock holdings. The payment will be made without the application of any monetary adjustment index.
Investor Verification Checklist
- Verify the record date of December 19, 2025, to confirm eligibility for the dividend.
- Confirm the updated gross dividend per share of R$0.7491354635 for tax and accounting purposes.
- Monitor the payment execution by the deadline of December 30, 2025.
- Note that shares acquired after December 19, 2025, are ex-dividend.