Business Context and Reporting Period
This Form 6-K filing by TIM S.A. (TIMS3, TIMB) is dated January 2, 2026. The report serves as a notice to shareholders regarding a rectification of the Interest on Equity (IOE) amount per share. The filing addresses a change in the number of treasury shares occurring prior to the record date of December 22, 2025.
Key Financial Metrics
The filing provides specific data regarding the IOE distribution but does not report standard operating metrics such as revenue, profit, cash flow, or debt levels.
- Total IOE Amount: R$420,000,000.00 (unchanged from the prior announcement).
- Rectified Gross Value Per Share: R$0.1757968072 (increased from R$0.1755760439).
- Per Share Increase: R$0.000220763.
- Payment Deadline: June 30, 2026.
- Monetary Adjustment: None applied.
Material Changes Versus Prior Period
The primary material change is the adjustment to the gross value per share for the IOE distribution. This increase was necessitated by a rise in the number of treasury shares held by the company prior to December 22, 2025. Consequently, the number of shares entitled to receive the IOE decreased, resulting in a higher allocation per eligible share while the total distribution amount remained constant at R$420 million.
Guidance, Outlook, and Risks
The filing does not contain forward-looking guidance, management commentary on operational outlook, or a discussion of general business risks. The only contingency noted is the specific payment schedule, with the distribution to be completed by June 30, 2026. The record date for determining shareholder eligibility is December 22, 2025; shares acquired after this date are ex-right to the distribution.
Key Facts for Investor Verification
- Verify the updated gross value per share of R$0.1757968072 for the IOE distribution.
- Confirm shareholder status as of the record date of December 22, 2025, to ensure eligibility for the R$420 million payout.
- Note that the total distribution amount remains R$420,000,000.00 despite the per-share adjustment.
- Expect payment to be made without monetary adjustment by June 30, 2026.