Business Context and Reporting Period
This Form 6-K filing by TIM S.A. (TIMS3, TIMB) is dated October 3, 2025. The report serves as a rectification notice to shareholders regarding the Interest on Equity (JCP) distribution. The filing addresses a correction to the gross amount per share due to a change in the number of treasury shares occurring prior to September 26, 2025.
Key Financial Metrics
The filing focuses exclusively on the distribution of Interest on Equity and does not provide comprehensive financial statements such as revenue, profit, cash flow, margins, or debt levels.
- Total Distribution Amount: R$ 480,000,000.00 (Four hundred and eighty million reais).
- Corrected Gross Value Per Share: R$ 0.1995452456.
- Previous Announced Gross Value Per Share: R$ 0.1994595735.
- Adjustment Per Share: Increase of R$ 0.0000856721.
- Payment Date: On or before January 21, 2026.
- Record Date: September 26, 2025.
Material Changes Versus Prior Period
The material change reported is a correction to the per-share distribution amount. The total payout remains constant at R$ 480 million. The per-share value increased because the number of treasury shares increased, which reduced the total number of shares entitled to receive the distribution. The filing text does not provide comparative financial performance data against prior periods.
Guidance, Outlook, and Risks
The filing contains no forward-looking guidance, management commentary on operational outlook, or discussion of risks and contingencies beyond the specific administrative correction of the dividend calculation. The payment will be made without the application of any monetary adjustment index.
Investor Verification Checklist
- Verify the record date of September 26, 2025, to confirm eligibility for the R$ 480 million distribution.
- Confirm the corrected gross value per share of R$ 0.1995452456 for tax and accounting calculations.
- Note the payment deadline of January 21, 2026, for cash flow planning.
- Understand that shares acquired after September 26, 2025, are ex-right to this distribution.