Filing Overview
TIM S.A. filed a Form 6-K dated August 10, 2022, pursuant to CVM Resolution 44/21, reporting share ownership and transactions by related parties. The source text does not clearly identify a September 30, 2022 reporting period; the filing appears to report activity during the month preceding the filing date.
Business Context and Financial Metrics
This filing is an ownership and securities-transaction disclosure, not an earnings or operating report. It does not provide revenue, profit, cash flow, margins, debt, liquidity, guidance, or other operating metrics.
Reported Ownership and Transactions
| Category | Opening Shares | Activity | Closing Shares | Closing Ownership |
|---|---|---|---|---|
| Group and related parties | 146,211 | 37,251 shares under a compensation plan at R$12.98 | 183,462 | 0.007579% |
| Board of Directors | 429,822 | 171,323 shares under a compensation plan at R$12.98 | 601,145 | 0.024832% |
| Executive Management | 0 | No reported activity | 0 | 0.000000% |
| Fiscal Council | 0 | No reported activity | 0 | 0.000000% |
| Technical or Advisory Bodies | 1,611,969,946 | No reported activity | 1,611,969,946 | 66.588195% |
| Controlling Shareholder | 0 | No reported activity | 0 | 0.000000% |
Material Changes and Unusual Items
- Board of Directors holdings increased by 171,323 common shares through the compensation plan.
- Group and related-party holdings increased by 37,251 common shares through the compensation plan.
- The filing reports no transactions for executive management, the Fiscal Council, technical or advisory bodies, or the controlling shareholder during the reported activity period.
- The filing does not state a cash transaction volume for the compensation-plan issuances; only the stated price of R$12.98 per share is provided.
Investor Verification Items
- Verify the applicable activity month, because the source text does not clearly specify the reporting period and the filing date is August 10, 2022.
- Confirm whether the 66.588195% holding attributed to technical or advisory bodies is correctly classified and reflects the intended beneficial ownership category.
- Confirm the terms, vesting conditions, and accounting treatment of the compensation-plan share issuances.
- Review TIM S.A.’s separate financial filings for operating performance, debt, liquidity, cash flow, and forward guidance, none of which are included here.