Business Context and Reporting Period
Company: TIM S.A. (TIMS3, TIMB)
Filing Type: Form 6-K (Report of Foreign Private Issuer)
Date of Report: June 17, 2026
Subject: Notice to Shareholders regarding the payment of Interest on Shareholders' Equity (JCP).
Key Financial Metrics
This filing does not contain comprehensive financial statements (revenue, profit, cash flow, or debt). It specifically details a capital distribution event:
- Total Distribution Amount: R$ 400,000,000.00 (Four hundred million reais).
- Gross Value Per Share: R$ 0.1674573219 (Estimated; subject to change based on treasury share variations).
- Withholding Tax: 17.5% Income Tax (unless exemption applies).
Material Changes and Payment Schedule
The Board of Directors approved the distribution on June 17, 2026. Key dates for investors include:
- Record Date (Identification of Shareholders): June 22, 2026. Shares acquired after this date will be ex-rights.
- Payment Date: July 22, 2026.
Management Commentary and Risks
Management Commentary: The gross value per share is an estimate and may be modified due to variations in the number of treasury shares resulting from ongoing share buyback programs. A new notice will be issued if the final value changes.
Contingencies and Procedures:
- Shareholders claiming tax exemption must submit proof by June 22, 2026, to Banco Bradesco S/A.
- Payments will be processed via B3 S.A. for book-entry shares or directly by Banco Bradesco S/A.
Investor Verification Checklist
- Verify if the final per-share amount changes due to treasury share buybacks prior to the record date.
- Confirm tax exemption status and submit required documentation by June 22, 2026, to avoid the 17.5% withholding tax.
- Ensure shares are held in custody by June 22, 2026, to be eligible for the R$ 400 million distribution.