Business Context and Reporting Period
This Form 6-K filing by TIM S.A. (TIMS3, TIMB) is dated September 17, 2026. The report discloses a material fact regarding the cancellation of treasury shares by the Company's Board of Directors.
Key Financial Metrics
The filing does not provide financial performance data such as revenue, profit, cash flow, margins, debt, or liquidity metrics. The document focuses exclusively on capital structure adjustments.
Material Changes
- Treasury Share Cancellation: The Board approved the cancellation of 13,200,000 shares held in treasury.
- Capital Stock Adjustment: The cancellation was executed without a reduction of capital stock. The total capital stock is now divided into 2,378,925,889 common shares.
- Program Reference: The shares were acquired under "Program 8," a Buyback Program approved on February 12, 2025.
- Bylaws Update: Article 5 of the Company's Bylaws will be adjusted at the next Shareholders' Meeting to reflect these changes.
Guidance, Outlook, and Risks
The filing contains no management commentary, financial guidance, outlook, or discussion of risks and contingencies beyond the procedural update regarding the share cancellation and the upcoming adjustment to the Bylaws.
Investor Verification Checklist
- Verify the updated total share count of 2,378,925,889 common shares in subsequent filings.
- Monitor the next Shareholders' Meeting for the formal amendment of Article 5 of the Bylaws.
- Confirm the status of the remaining shares under Buyback Program 8 (approved February 12, 2025).