# EDGAR Filing Document

**Accession Number:** 0001826168
**File Stem:** 0001292814-25-003770
**Filing Date:** 2025-11
**Character Count:** 273902
**Document Hash:** 89014fa4b99957a640209460fcdb5380
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001292814-25-003770.hdr.sgml**: 20251104

**ACCESSION NUMBER**: 0001292814-25-003770

**CONFORMED SUBMISSION TYPE**: 6-K

**PUBLIC DOCUMENT COUNT**: 23

**CONFORMED PERIOD OF REPORT**: 20250930

**FILED AS OF DATE**: 20251104

**DATE AS OF CHANGE**: 20251104

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** TIM S.A.
- **CENTRAL INDEX KEY:** 0001826168
- **STANDARD INDUSTRIAL CLASSIFICATION:** TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **STATE OF INCORPORATION:** D5
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 6-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-39570
- **FILM NUMBER:** 251446227

**BUSINESS ADDRESS:**
- **STREET 1:** JOAO CABRAL DE MELO NETO AVENUE
- **STREET 2:** 850 - NORTH TOWER - 12TH FLOOR
- **CITY:** RIO DE JANEIRO, RJ
- **STATE:** D5
- **ZIP:** 22775-057
- **BUSINESS PHONE:** (55) 21-4109-4167

**MAIL ADDRESS:**
- **STREET 1:** JOAO CABRAL DE MELO NETO AVENUE
- **STREET 2:** 850 - NORTH TOWER - 12TH FLOOR
- **CITY:** RIO DE JANEIRO, RJ
- **STATE:** D5
- **ZIP:** 22775-057

**UNITED STATES<br> SECURITIES AND EXCHANGE COMMISSION**<br> **WASHINGTON, D.C. 20549**

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**FORM 6-K**

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**REPORT OF FOREIGN PRIVATE ISSUER<br> PURSUANT TO RULE 13a-16 OR 15d-16<br> UNDER THE SECURITIES EXCHANGE ACT OF 1934**

**Date of Report: November 3, 2025**

**Commission File Number: 001-39570**

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**TIM S.A.**<br> **(Exact name of Registrant as specified in its Charter)**

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**João Cabral de Melo Neto Avenue, 850 – North Tower – 12<sup>th</sup> floor<br> 22775-057 Rio de Janeiro, RJ, Brazil**<br> **(Address of principal executive office)**

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Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.

Form 20-F ☒ Form 40-F ☐

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1).

Yes ☐ No ☒

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7).

Yes ☐ No ☒

 **

 ****

 ****

 

***TIM S.A.***

 

***QUARTERLY INFORMATION***

*September 30, 2025*

**TIM S.A.** 

QUARTERLY INFORMATION

September 30, 2025

**Contents**

---

| | |
|:---|:---|
| &nbsp;&nbsp;Independent auditors' report on quarterly information | &nbsp;&nbsp;1 |
| &nbsp;&nbsp;Quarterly information |  |
| &nbsp;&nbsp;Balance sheets | &nbsp;&nbsp;3 |
| &nbsp;&nbsp;Statements of income | &nbsp;&nbsp;5 |
| &nbsp;&nbsp;Statements of comprehensive income | &nbsp;&nbsp;6 |
| &nbsp;&nbsp;Statements of changes in shareholders' equity | &nbsp;&nbsp;7 |
| &nbsp;&nbsp;Statements of cash flows | &nbsp;&nbsp;9 |
| &nbsp;&nbsp;Statements of value added | &nbsp;&nbsp;11 |
| &nbsp;&nbsp;Performance comment | &nbsp;&nbsp;12 |
| &nbsp;&nbsp;Notes to the quarterly information | &nbsp;&nbsp;32 |
| &nbsp;&nbsp;Tax Council Opinion | &nbsp;&nbsp;111 |
| &nbsp;&nbsp;Statement of the Executive Officers on the quarterly information | &nbsp;&nbsp;112 |
| &nbsp;&nbsp;Statement of the Executive Officers on the Independent auditors' report | &nbsp;&nbsp;113 |

---

![](timbitr3q256k_001.jpg)

![](timbitr3q256k_002.jpg)

---

| | | | |
|:---|:---|:---|:---|
| **TIM S.A.** | **TIM S.A.** | **TIM S.A.** | **TIM S.A.** |
| **BALANCE SHEETS** | **BALANCE SHEETS** | **BALANCE SHEETS** | **BALANCE SHEETS** |
| **September 30, 2025 and December 31, 2024** | **September 30, 2025 and December 31, 2024** | **September 30, 2025 and December 31, 2024** | **September 30, 2025 and December 31, 2024** |
| **(In thousands of reais)** | **(In thousands of reais)** | **(In thousands of reais)** | **(In thousands of reais)** |
|  | **Note** | **September 2025** | **December 2024** |
| **Assets** |  | 57371375 | 56327311 |
| &nbsp;&nbsp;&nbsp;**Current assets** |  | 14085946 | 12662929 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cash and cash equivalents | 4 | 3673535 | **3258743** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Marketable securities | 5 | 2855092 | **2434441** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Trade accounts receivable | 6 | 5013997 | **4677935** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Inventories | 7 | 353445 | **293529** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Recoverable income tax and social contribution** | 8.a | 63639 | **111376** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Recoverable taxes, fees and contributions** | 9 | 963679 | **946103** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Prepaid expenses | 10 | 443988 | **280851** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Derivative financial instruments | 37 | 395790 | **379888** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Leases | 18 | 34695 | **33717** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other amounts recoverable | 17 | 26731 | **38033** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other assets | 13 | 261355 | **208313** |
| &nbsp;&nbsp;&nbsp;**Non-current assets** |  | 43285429 | 43664382 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Long-term receivables** |  | 4372244 | 4625808 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Marketable securities | 5 | 23748 | **15241** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Trade accounts receivable | 6 | 118442 | **137815** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Recoverable income tax and social contribution** | 8.a | 243740 | **214880** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Recoverable taxes, fees and contributions** | 9 | 905929 | **907353** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Deferred income tax and social contribution | 8.c | 1335626 | **1081633** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Judicial deposits | 11 | 704774 | **677530** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Prepaid expenses | 10 | 307541 | **281290** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Derivative financial instruments | 37 |  | **522822** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Leases | 18 | 206143 | **206670** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other financial assets | 12 | 495562 | **550669** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other assets | 13 | 30739 | **29905** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Investment | 14 | 1290282 | **1368286** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Property, plant and equipment | 15 | 23106307 | **22815328** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Intangible assets | 16 | 14516596 | **14854960** |

---

Notes are an integral part of the quarterly information.

---

| | | | |
|:---|:---|:---|:---|
| **TIM S.A.** | **TIM S.A.** | **TIM S.A.** | **TIM S.A.** |
| BALANCE SHEETS | BALANCE SHEETS | BALANCE SHEETS | BALANCE SHEETS |
| September 30, 2025 and December 31, 2024 | September 30, 2025 and December 31, 2024 | September 30, 2025 and December 31, 2024 | September 30, 2025 and December 31, 2024 |
| **(In thousands of reais)** | **(In thousands of reais)** | **(In thousands of reais)** | **(In thousands of reais)** |
|  | **Note** | **September 2025** | **December 2024** |
| **Total liabilities and shareholders' equity** |  | 57371375 | 56327311 |
| **Total liabilities** |  | 32158148 | 29922675 |
| **Current liabilities** |  | 14678541 | 12827248 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Suppliers | 19 | 4221154 | 4986912 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Loans and financing | 21 | 955228 | 348353 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Lease liabilities | 18 | 1605634 | 1629698 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Derivative financial instruments | 37 | 201073 | 224275 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Labor obligations |  | 349578 | 353256 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Income tax and social contribution payable | 8.b | 66185 | 46610 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Taxes, fees and contributions payable | 22 | 4643150 | 3888568 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Dividends and interest on shareholders' equity payable | 26 | 1948878 | 671525 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Authorizations payable | 20 | 312848 | 299354 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Deferred revenues | 23 | 258684 | 280422 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other liabilities and provision |  | 116129 | 98275 |
| **Non-current liabilities** |  | 17479607 | 17095427 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Loans and financing | 21 | 1899755 | 2687148 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Lease liabilities | 18 | 11899548 | 10946148 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Income tax and social contribution payable | 8.b | 12469 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Taxes, fees and contributions payable | 22 | 33729 | 38286 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Provision for legal and administrative proceedings | 24 | 1480860 | 1564293 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pension plan and other post-employment benefits | 38 | 3461 | 3461 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Authorizations payable | 20 | 1208106 | 1180428 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Deferred revenues | 23 | 514337 | 559445 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Obligations to shareholders | 25 | 376616 | 23997 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other liabilities and provision |  | 50726 | 92221 |
| **Shareholders' equity** | 26 | 25213227 | 26404636 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Share capital |  | 13477891 | 13477891 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Capital reserves |  | 384056 | 373020 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Profit reserves |  | 10016294 | 12559460 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Equity valuation adjustments |  | (2284) | (2284) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Treasury shares |  | (343444) | (3451) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Retained earnings |  | 1680714 |  |

---

Notes are an integral part of the quarterly information.

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **TIM S.A.** | **TIM S.A.** | **TIM S.A.** | **TIM S.A.** | **TIM S.A.** | **TIM S.A.** |
| STATEMENTS OF INCOME | STATEMENTS OF INCOME | STATEMENTS OF INCOME | STATEMENTS OF INCOME | STATEMENTS OF INCOME | STATEMENTS OF INCOME |
| Periods ended September 30, 2025 and 2024 | Periods ended September 30, 2025 and 2024 | Periods ended September 30, 2025 and 2024 | Periods ended September 30, 2025 and 2024 | Periods ended September 30, 2025 and 2024 | Periods ended September 30, 2025 and 2024 |
| **(In thousands of reais, unless otherwise indicated)** | **(In thousands of reais, unless otherwise indicated)** | **(In thousands of reais, unless otherwise indicated)** | **(In thousands of reais, unless otherwise indicated)** | **(In thousands of reais, unless otherwise indicated)** | **(In thousands of reais, unless otherwise indicated)** |
|  | **Notes** | **3Q25** | **September 2025** | **3Q24** | **September** <br> **2024** |
| Net revenue | 28 | 6710987 | 19704561 | 6418943 | 18817012 |
| Costs of services rendered and goods sold | 29 | (3025654) | (9196777) | (2959380) | (8827486) |
| Gross income |  | 3685333 | 10507784 | 3459563 | 9989526 |
| Operating revenues (expenses): |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Selling expenses | 29 | (1504564) | (4483763) | (1510611) | (4472387) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;General and administrative expenses | 29 | (424542) | (1290935) | (430763) | (1319767) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Equity in earnings | 14 | (25633) | (78004) | (14531) | (60117) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other revenues (expenses), net | 30 | (65385) | (149220) | (72473) | (218924) |
|  |  | (2020124) | (6001922) | (2028378) | (6071195) |
| Income before financial revenues and expenses |  | 1665209 | 4505862 | 1431185 | 3918331 |
| Financial revenues (expenses): |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Financial revenues | 31 | 361733 | 1133460 | 206888 | 616279 |
| &nbsp;&nbsp;&nbsp;&nbsp;Financial expenses | 32 | (824393) | (2484059) | (660699) | (2075930) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Net foreign exchange variations | 33 | 18142 | (67102) | (5501) | 25394 |
|  |  | (444518) | (1417701) | (459312) | (1434257) |
| Profit before income tax and social contribution |  | 1220691 | 3088161 | 971873 | 2484074 |
| Income tax and social contribution | 8.d | (12986) | (107447) | (166847) | (378405) |
| Net profit for the period |  | 1207705 | 2980714 | 805026 | 2105669 |
| Earnings per share attributable to the Company's shareholders (expressed in R$ per share) |  |  |  |  |  |
| Basic earnings per share | 34 | 0.50 | 1.23 | 0.32 | 0.87 |
| Diluted earnings per share | 34 | 0.50 | 1.23 | 0.32 | 0.87 |

---

Notes are an integral part of the quarterly information.

---

| | | | | |
|:---|:---|:---|:---|:---|
| **TIM S.A.** | **TIM S.A.** | **TIM S.A.** | **TIM S.A.** | **TIM S.A.** |
| STATEMENTS OF COMPREHENSIVE INCOME | STATEMENTS OF COMPREHENSIVE INCOME | STATEMENTS OF COMPREHENSIVE INCOME | STATEMENTS OF COMPREHENSIVE INCOME | STATEMENTS OF COMPREHENSIVE INCOME |
| Periods ended September 30, 2025 and 2024 | Periods ended September 30, 2025 and 2024 | Periods ended September 30, 2025 and 2024 | Periods ended September 30, 2025 and 2024 | Periods ended September 30, 2025 and 2024 |
| **(In thousands of reais)** | **(In thousands of reais)** | **(In thousands of reais)** | **(In thousands of reais)** | **(In thousands of reais)** |
|  | **3Q25** | **September 2025** | **3Q24** | **September 2024** |
| Net profit for the period | 1207705 | 2980714 | 805026 | 2105669 |
| Other components of the comprehensive income | - | - | - | - |
| Total comprehensive income for the period | 1207705 | 2980714 | 805026 | 2105669 |

---

Notes are an integral part of the quarterly information.

---

| | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **TIM S.A.** | **TIM S.A.** | **TIM S.A.** | **TIM S.A.** | **TIM S.A.** | **TIM S.A.** | **TIM S.A.** | **TIM S.A.** | **TIM S.A.** | **TIM S.A.** | **TIM S.A.** |
| **STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY** | **STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY** | **STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY** | **STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY** | **STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY** | **STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY** | **STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY** | **STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY** | **STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY** | **STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY** | **STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY** |
| **Period ended September 30, 2025** | **Period ended September 30, 2025** | **Period ended September 30, 2025** | **Period ended September 30, 2025** | **Period ended September 30, 2025** | **Period ended September 30, 2025** | **Period ended September 30, 2025** | **Period ended September 30, 2025** | **Period ended September 30, 2025** | **Period ended September 30, 2025** | **Period ended September 30, 2025** |
| **(In thousands of reais)** | **(In thousands of reais)** | **(In thousands of reais)** | **(In thousands of reais)** | **(In thousands of reais)** | **(In thousands of reais)** | **(In thousands of reais)** | **(In thousands of reais)** | **(In thousands of reais)** | **(In thousands of reais)** | **(In thousands of reais)** |
|  | | | &nbsp;&nbsp; **Profit reserves** | &nbsp;&nbsp; **Profit reserves** | &nbsp;&nbsp; **Profit reserves** | &nbsp;&nbsp; **Profit reserves** | | | | |
|  | <br>&nbsp;&nbsp;**Share capital** | <br>&nbsp;&nbsp;**Capital reserve** | **Legal**<br> **reserve** | &nbsp;&nbsp;**Expansion reserve** | &nbsp;&nbsp;**Additional dividends/interest on shareholders' equity proposed** | &nbsp;&nbsp;**Tax incentive reserve** | <br>&nbsp;&nbsp;**Equity valuation adjustments** | <br>&nbsp;&nbsp;**Treasury shares** | <br>&nbsp;&nbsp;**Retained earnings** | <br>&nbsp;&nbsp;**Total** |
| &nbsp;&nbsp;**Balances on January 01, 2025** | &nbsp;&nbsp;**13477891** | &nbsp;&nbsp;**373020** | &nbsp;&nbsp;**1521086** | &nbsp;&nbsp;**6285419** | &nbsp;&nbsp;**2050000** | &nbsp;&nbsp;**2702955** | &nbsp;&nbsp;**(2284)** | &nbsp;&nbsp;**(3451)** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**26404636** |
| &nbsp;&nbsp;**Total comprehensive income for the period** |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp; **Net profit for the period** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;- | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**2980714** | &nbsp;&nbsp;**2980714** |
| &nbsp;&nbsp;**Total contribution from shareholders and distribution to shareholders** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;- | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- |
| &nbsp;&nbsp;**Total comprehensive income for the period** | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;2980714 | &nbsp;&nbsp;2980714 |
| &nbsp;&nbsp; **Long-term incentive plan** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**12818** | &nbsp;&nbsp;- | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**12818** |
| &nbsp;&nbsp; **Change in share value on grant date x fair value** | &nbsp;&nbsp;**-** |  | &nbsp;&nbsp;- | &nbsp;&nbsp;**(3166)** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**3166** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** |
| &nbsp;&nbsp; **Lapsed fractional shares (26.b)** |  | &nbsp;&nbsp;**23997** |  |  |  |  |  |  |  | &nbsp;&nbsp;**23997** |
| &nbsp;&nbsp; **Purchase of treasury shares, net of disposals** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;- | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**(368938)** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**(368938)** |
| &nbsp;&nbsp; **Transfer of shares - long-term incentive plan** |  | &nbsp;&nbsp;**(25779)** | &nbsp;&nbsp;- |  | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**25779** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** |
| &nbsp;&nbsp; **Interest on Shareholders' Equity (Note 26.d)** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** |  | &nbsp;&nbsp;**(490000)** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**(490000)** |
| &nbsp;&nbsp; **Allocation of net profit for the period:** |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp; **Interest on Shareholders' Equity (Note 26.d)** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;- |  | &nbsp;&nbsp;**-** |  |  |  | &nbsp;&nbsp;**(1300000)** | &nbsp;&nbsp;**(1300000)** |
| &nbsp;&nbsp; **Additional dividends/interest on shareholders' equity distributed** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;- | &nbsp;&nbsp;**(2050000)** |  | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**(2050000)** |
| &nbsp;&nbsp; **Distribution of reserve for expansion (Note 26)** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;- | &nbsp;&nbsp;**2050000** | &nbsp;&nbsp;**(2050000)** |  | &nbsp;&nbsp;**-** |  | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** |
| &nbsp;&nbsp;**Total contribution from shareholders and distribution to shareholders** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**11036** | &nbsp;&nbsp;- | &nbsp;&nbsp;**(493166)** | &nbsp;&nbsp;**(2050000)** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**(339993)** | &nbsp;&nbsp;**(1300000)** | &nbsp;&nbsp;**(4172123)** |
| &nbsp;&nbsp;**Balances at September 30, 2025** | &nbsp;&nbsp;13477891 | &nbsp;&nbsp;384056 | &nbsp;&nbsp;1521086 | &nbsp;&nbsp;5792253 | &nbsp;&nbsp;- | &nbsp;&nbsp;2702955 | &nbsp;&nbsp;(2284) | &nbsp;&nbsp;(343444) | &nbsp;&nbsp;1680714 | &nbsp;&nbsp;25213227 |

---

Notes are an integral part of the quarterly information.

---

| | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **TIM S.A.** | **TIM S.A.** | **TIM S.A.** | **TIM S.A.** | **TIM S.A.** | **TIM S.A.** | **TIM S.A.** | **TIM S.A.** | **TIM S.A.** | **TIM S.A.** | **TIM S.A.** |
| **STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY** | **STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY** | **STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY** | **STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY** | **STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY** | **STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY** | **STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY** | **STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY** | **STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY** | **STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY** | **STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY** |
| **Period ended September 30, 2024** | **Period ended September 30, 2024** | **Period ended September 30, 2024** | **Period ended September 30, 2024** | **Period ended September 30, 2024** | **Period ended September 30, 2024** | **Period ended September 30, 2024** | **Period ended September 30, 2024** | **Period ended September 30, 2024** | **Period ended September 30, 2024** | **Period ended September 30, 2024** |
| **(In thousands of reais)** | **(In thousands of reais)** | **(In thousands of reais)** | **(In thousands of reais)** | **(In thousands of reais)** | **(In thousands of reais)** | **(In thousands of reais)** | **(In thousands of reais)** | **(In thousands of reais)** | **(In thousands of reais)** | **(In thousands of reais)** |
|  | | | **Profit reserves** | **Profit reserves** | **Profit reserves** | **Profit reserves** | | | | |
|  | <br>**Share capital** | <br>**Capital reserve** | **Legal reserve** | **Expansion reserve** | **Additional dividends/interest on shareholders' equity proposed** | **Tax incentive reserve** | <br>**Treasury shares** | <br>**Equity valuation adjustments** | <br>**Retained earnings** | <br>**Total** |
| **Balances on January 1, 2024** | &nbsp;&nbsp;13477891 | &nbsp;&nbsp;384311 | &nbsp;&nbsp;1380427 | &nbsp;&nbsp;7107369 | &nbsp;&nbsp;1310000 | &nbsp;&nbsp;2362239 | &nbsp;&nbsp;(2984) | &nbsp;&nbsp;(3313) | &nbsp;&nbsp;- | &nbsp;&nbsp;26015940 |
| **Total comprehensive income for the period** |  |  |  |  |  |  |  |  |  |  |
|  **Net profit for the period** | **-** | **-** | &nbsp;&nbsp;- | **-** | **-** | **-** | **-** | **-** | **2105669** | **2105669** |
| **Total contribution from shareholders and distribution to shareholders** | **-** | **-** | &nbsp;&nbsp;- | **-** | **-** | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- |
| **Total comprehensive income for the period** | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;2105669 | &nbsp;&nbsp;2105669 |
| **Total contribution from shareholders and distribution to shareholders** |  |  |  |  |  |  |  |  |  |  |
|  **Long-term incentive plan** | **-** | **(3682)** | &nbsp;&nbsp;- | **-** | **-** |  |  | **-** | **-** | **(3682)** |
|  **Purchase of treasury shares, net of disposals** | **-** | **-** | &nbsp;&nbsp;- | **-** | **-** |  | **(45004)** | **-** | **-** | **(45004)** |
|  **Allocation of net profit for the period:** |  |  |  |  |  |  |  |  |  |  |
|  **Interest on Shareholders' Equity (Note 26.d)** | **-** | **-** | &nbsp;&nbsp;- | **-** | **-** |  |  |  | **(800000)** | **(800000)** |
|  **Additional dividends/interest on shareholders' equity distributed** | **-** | **-** | &nbsp;&nbsp;- | **(1310000)** | **-** | **-** | **-** | **-** | **-** | **(1310000)** |
|  **Distribution of expansion reserve** | **-** | **-** | &nbsp;&nbsp;- | **1310000** | **(1310000)** |  |  | **-** | **-** | **-** |
|  **Unclaimed dividends** | **-** | **-** | &nbsp;&nbsp;- | **14329** |  |  |  | **-** | **-** | **14329** |
| **Total contribution from shareholders and distribution to shareholders** | **-** | **(3682)** | &nbsp;&nbsp;- | **14329** | **(1310000)** | **-** | **(45004)** | **-** | **(800000)** | **(2144357)** |
| **Balances at September 30, 2024** | &nbsp;&nbsp;13477891 | &nbsp;&nbsp;380629 | &nbsp;&nbsp;1380427 | &nbsp;&nbsp;7121698 | &nbsp;&nbsp;- | &nbsp;&nbsp;2362239 | &nbsp;&nbsp;(47988) | &nbsp;&nbsp;(3313) | &nbsp;&nbsp;1305669 | &nbsp;&nbsp;25977252 |

---

Notes are an integral part of the quarterly information.

---

| | | | |
|:---|:---|:---|:---|
| **TIM S.A. and TIM S.A. and SUBSIDIARY** | **TIM S.A. and TIM S.A. and SUBSIDIARY** | **TIM S.A. and TIM S.A. and SUBSIDIARY** | **TIM S.A. and TIM S.A. and SUBSIDIARY** |
| STATEMENT OF CASH FLOWS |  |  |  |
| Period ended September 30, 2025 and 2024 |  |  |  |
| **(In thousands of reais)** | **(In thousands of reais)** | **(In thousands of reais)** | **(In thousands of reais)** |
|  | **Note** | **September 2025** | **September 2024** |
| Operating activities |  |  |  |
| Profit before income tax and social contribution |  | 3088161 | 2484074 |
|  Adjustments to reconcile income to net cash generated by operating activities: |  |  |  |
| Depreciation and amortization | 29 | 5300546 | 5300633 |
| Equity in earnings | 14 | 78004 | 60117 |
| Residual value of written-off property, plant and equipment and intangible assets |  | 13662 | 8350 |
| Interest on asset retirement obligation |  | 2394 | 8722 |
| Provision for legal and administrative proceedings | 24 | 163320 | 217032 |
| Inflation adjustment on judicial deposits and legal and administrative proceedings |  | (13949) | 119229 |
| Interest, monetary and exchange rate variations on loans and other financial adjustments |  | 680183 | 572780 |
| Yield from marketable securities |  | (259323) | (123049) |
| Interest on lease liabilities | 32 | 1190878 | 1072860 |
| Lease interest | 31 | (21656) | (21204) |
| Provision for expected credit losses | 29 | 564896 | 511780 |
| Income (loss) from operations with other derivatives |  | 165780 |  |
| Long-term incentive plans |  | 12818 | 23181 |
|  |  | 10965714 | 10234505 |
| Decrease (increase) in operating assets |  |  |  |
| Trade accounts receivable |  | (439597) | (1071311) |
| Recoverable taxes, fees and contributions |  | 37287 | 272337 |
| Inventories |  | (59916) | (50473) |
| Prepaid expenses |  | (189388) | (287093) |
| Judicial deposits |  | 7905 | 34648 |
| Other assets |  | (41464) | 41146 |
| Increase (decrease) in operating liabilities |  |  |  |
| Labor obligations |  | (3679) | (2928) |
| Suppliers |  | (713323) | (990986) |
| Taxes, fees and contributions payable |  | 375451 | 332075 |
| Authorizations payable |  | 9673 | (101017) |
| Payments for legal and administrative proceedings | 24 | (267953) | (245847) |
| Deferred revenues |  | (66846) | (58051) |
| Other liabilities |  | (193750) | (206943) |
| **Cash generated by operations** |  | **9420114** | **7900062** |
| Income tax and social contribution paid |  | (250554) | (89892) |
| **Net cash generated by operating activities** |  | **9169560** | **7810170** |

---

---

| | |
|:---|:---|
| **TIM S.A. and TIM S.A. and SUBSIDIARY** | **TIM S.A. and TIM S.A. and SUBSIDIARY** |
| STATEMENT OF CASH FLOWS |  |
| Period ended September 30, 2025 and 2024 |  |
| **(In thousands of reais)** | **(In thousands of reais)** |
|  | **Note** **September 2025** **September 2024** |

---

---

| | | | |
|:---|:---|:---|:---|
| Investment activities |  |  |  |
| Redemptions of marketable securities |  | 5414147 | 6061430 |
| Investments on marketable securities |  | (5583983) | (6027204) |
| Capital contribution 5G Fund |  | (84984) | (131348) |
| Additions to property, plant and equipment and intangible assets |  | (3194979) | (3175860) |
| Receipt - Agreement with Banco C6 |  | 52000 |  |
| Other |  | 21205 | 16624 |
| **Net cash used in investment activities** |  | **(3376594)** | **(3256358)** |
| Financing activities |  |  |  |
| Inflows on loans and financing | 37 |  | 503351 |
| Amortization of loans and financing | 37 | (308993) | (1287585) |
| Interest paid - Loans and financing | 37 | (59192) | (92229) |
| Payment of lease liability | 37 | (1177982) | (1267125) |
| Interest paid on lease liabilities | 37 | (1210923) | (1083355) |
| Income from reverse stock split and stock split operations | 25 | 455691 |  |
| Payments for reverse stock split and stock split operations | 25 | (79075) |  |
| Lease incentives received |  | 24242 | 79557 |
| Derivative financial instruments |  | (78101) | (128641) |
| Purchase of treasury shares, net of disposals |  | (356133) | (71866) |
| Dividends and interest on shareholders' equity paid | 26 | (2587708) | (1996520) |
| **Net cash used in financing activities** |  | **(5378174)** | **(5344413)** |
| **Increase (decrease) in cash and cash equivalents** |  | **414792** | **(790601)** |
| **Cash and cash equivalents at the beginning of the period** |  | **3258743** | **3077931** |
| **Cash and cash equivalents at the end of the period** |  | **3673535** | **2287330** |

---

Notes are an integral part of the quarterly information.

---

| | | |
|:---|:---|:---|
| **TIM S.A.** | **TIM S.A.** | **TIM S.A.** |
| **STATEMENT OF VALUE ADDED** | **STATEMENT OF VALUE ADDED** | **STATEMENT OF VALUE ADDED** |
| **Periods ended September 30, 2025 and 2024** | **Periods ended September 30, 2025 and 2024** | **Periods ended September 30, 2025 and 2024** |
| **(In thousands of reais)** | **(In thousands of reais)** | **(In thousands of reais)** |
|  | **September 2025** | **September 2024** |
| **Revenues** |  |  |
| &nbsp;&nbsp;&nbsp;**Gross operating revenue** | **29584916** | **27129493** |
| &nbsp;&nbsp;&nbsp;**Losses on doubtful accounts** | **(564896)** | **(511780)** |
| &nbsp;&nbsp;&nbsp;**Discounts granted, returns and others** | **(6884615)** | **(5318008)** |
|  | **22135405** | **21299705** |
| **Inputs acquired from third parties** |  |  |
| &nbsp;&nbsp;&nbsp;**Cost of services rendered and goods sold** | **(3489820)** | **(3124326)** |
| &nbsp;&nbsp;&nbsp;**Materials, energy, outsourced services and other** | **(2672648)** | **(2835989)** |
|  | **(6162468)** | **(5960315)** |
| **Withholding** |  |  |
| &nbsp;&nbsp;&nbsp;**Depreciation and amortization** | **(5300546)** | **(5300633)** |
| **Net value added produced** | **10672391** | **10038757** |
| **Value added received in transfer** |  |  |
| &nbsp;&nbsp;&nbsp;**Equity in earnings** | **(78004)** | **(60117)** |
| &nbsp;&nbsp;&nbsp;**Financial revenues** | **1299295** | **812088** |
|  | **1221291** | **751971** |
| **Total value added payable** | **11893682** | **10790728** |
| **Distribution of value added** |  |  |
| &nbsp;&nbsp;&nbsp;**Personnel and charges** |  |  |
| &nbsp;&nbsp;&nbsp; **Direct remuneration** | **589037** | **593582** |
| &nbsp;&nbsp;&nbsp; **Benefits** | **237064** | **207130** |
| &nbsp;&nbsp;&nbsp; **FGTS (Severance Pay Fund)** | **59959** | **58606** |
| &nbsp;&nbsp;&nbsp; **Other** | **48168** | **46547** |
|  | **934228** | **905865** |
| &nbsp;&nbsp;&nbsp;**Taxes, fees and contributions** |  |  |
| &nbsp;&nbsp;&nbsp; **Federal** | **1908555** | **2211041** |
| &nbsp;&nbsp;&nbsp; **State** | **2249295** | **2238027** |
| &nbsp;&nbsp;&nbsp; **Municipal** | **91178** | **78137** |
|  | **4249028** | **4527205** |
| &nbsp;&nbsp;&nbsp;**Third-party capital remuneration** |  |  |
| &nbsp;&nbsp;&nbsp; **Interest** | **2692853** | **2241226** |
| &nbsp;&nbsp;&nbsp; **Rentals** | **1028590** | **1004951** |
|  | **3721443** | **3246177** |
| &nbsp;&nbsp;&nbsp;**Other** |  |  |
| &nbsp;&nbsp;&nbsp; **Social investment** | **8269** | **5812** |
|  | **8269** | **5812** |
| &nbsp;&nbsp;&nbsp;**Shareholders' Equity Remuneration** |  |  |
| &nbsp;&nbsp;&nbsp; **Dividends and interest on shareholders' equity** | **1300000** | **800000** |
| &nbsp;&nbsp;&nbsp; **Retained earnings** | **1680714** | **1305669** |
|  | **2980714** | **2105669** |

---

Notes are an integral part of the quarterly information.

![](timbitr3q256k_003.jpg)

![](timbitr3q256k_004.jpg)

------

<sup>1</sup> Last twelve months IPCA ending September 2025; source: IBGE.

------

<sup>2</sup> The General and Administrative Expenses line had a non-recurring impact of R$19.0 million in 1Q25, related to costs with legal consulting services related to the settlement of the dispute with the former financial services partner.

<sup>3</sup> The Other Operating Expenses (Revenues) line had a non-recurring impact of R$1.1 million in 2Q25, referring to contractual adjustments with legal advisors in the context of the end of the dispute with the former financial services partner.

![](timbitr3q256k_011.jpg)

------

<sup>4</sup> EBITDA normalized according to the items outlined in the 'Costs' section.

<sup>5</sup> Excludes the impact of fines from the decommissioning of the sites.

------

<sup>6</sup> The Income Tax and Social Contribution line recorded non-recurring effects totaling -R$387 thousand in 2Q25 and -R$6.5 million in 1Q25.

<sup>7</sup> Net Income normalized according to the items described in the section 'From EBITDA to Net Income'.

![](timbitr3q256k_014.jpg)

------

<sup>8</sup> EBITDA-AL normalized according to the items described in the section 'From EBITDA to Net Income', excluding the impact of fines related to site decommissioning. For further details, refer to Annex 4 – EBITDA After Lease.

![](timbitr3q256k_017.jpg)

![](timbitr3q256k_018.jpg)

![](timbitr3q256k_019.jpg)

![](timbitr3q256k_022.jpg)

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. Operations

**1.1. Corporate structure**

TIM S.A. ("TIM" or "Company") is a public limited company with Registered office in the city of Rio de Janeiro, RJ, and a subsidiary of TIM Brasil Serviços e Participações S.A. ("TIM Brasil"). TIM Brasil is a subsidiary of the Telecom Italia Group that holds 66.59% of the share capital of TIM S.A on September 30, 2025 (66.59% on December 31, 2024).

The TIM group ("Group") comprises TIM and its associated company I-Systems.

The Company holds an authorization for Landline Switched Telephone Service ("STFC") in Local, National Long-Distance and International Long-Distance modes, as well as Personal Mobile Service ("SMP") and Multimedia Communication Service ("SCM"), in all Brazilian states and in the Federal District.

The Company's shares are traded on B3 – Brasil, Bolsa, Balcão ("B3"). Additionally, TIM has American Depositary Receipts (*ADRs*), Level II, traded on the New York Stock Exchange (NYSE) – USA. As a result, the company is subject to the rules of the Brazilian Securities and Exchange Commission ("CVM") and the Brazilian *Securities and Exchange Commission* ("SEC"). In order to comply with good market practices, the company adopts as a principle the simultaneous disclosure of its financial information in both markets, in reais, in Portuguese and English.

On September 30, 2025, TIM holds a 49% equity interest (49% on December 31, 2024) in the company I-Systems (associated company).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. Basis of preparation and presentation of quarterly information

The quarterly information were prepared and are being presented according to the accounting practices adopted in Brazil, which comprise the CVM standards and pronouncements, guidance and interpretations issued by the Accounting Pronouncement Committee ("CPC") and in compliance with the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB), currently named "IFRS Accounting Standards" by the IFRS Foundation.

Additionally, the Company considered the guidelines provided for in Technical Guideline OCPC 07 - Evidencing upon Disclosure of General Purpose Financial-Accounting Reports in the preparation of its quarterly information. Accordingly, relevant information of the quarterly information is being evidenced and corresponds to the information used by management when administrating.

The material accounting policies applied in the preparation of this quarterly information are below and/or presented in its respective notes. Those policies were consistently applied in the periods presented.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

a. <u>General criteria for preparation and disclosure</u>

The quarterly information was prepared considering the historical cost as value basis, except regarding the derivative financial instruments that were measured at fair value.

Assets and liabilities are classified according to their degree of liquidity and collectability. They are reported as current when they are likely to be realized or settled over the next 12 months. Otherwise, they are stated as non-current. The exception to this procedure involves deferred income tax and social contribution balances (assets and liabilities) and provision for lawsuits and administrative proceedings that are fully classified as non-current.

In connection with the preparation of this quarterly information, Management concluded that there is no evidence of uncertainties about the Company's going concern. Therefore, the quarterly information was prepared based on the going concern assumption.

On September 30, 2025, the Company reported a net profit of R$2,980,714. The Company's current liabilities exceeded total current assets by R$592,595. On September 30, 2025, the Company's shareholders' equity is positive by R$25,213,227.

The presentation of the Statement of Value Added is required by Brazilian corporate law and the accounting practices adopted in Brazil applicable to publicly-held companies. The DVA was prepared according to the criteria set forth in CPC Technical Pronouncement No. 09 - "Statement of Value Added". The IFRS do not require the presentation of this statement. Consequently, according to IFRS, this statement is presented as supplementary information, without prejudice to the set of quarterly information.

Interests paid from loans and financing are classified as financing cash flow in the statement of cash flow as it represents costs of obtaining financial resources.

b. <u>Functional and presentation currency</u>

The currency of presentation of the quarterly information is the Real (R$), which is also the functional currency of the Company and its associated company.

Transactions in foreign currency are recognized by the exchange rate on the date of transaction. Monetary items in foreign currency are translated into Brazilian reais at the foreign exchange rate prevailing on the balance sheet date, informed by the Central Bank of Brazil. Foreign exchange gains and losses linked to these items are recorded in the statement of income.

c. <u>Segment information</u> 

Operating segments are components of the entity that carry out business activities from which revenues can be obtained and expenses incurred. Its operating results are regularly reviewed by the entity's main operations manager, who makes decisions on resource allocation and evaluates segment performance. For the segment to exist, individualized financial information is required.

The main operational decision maker in the Company, responsible for the allocation of resources and periodically evaluating performance, is the Executive Board, which, along with the Board of Directors, are responsible for making the strategic decisions of the company and its management.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

The Group's strategy is focused on optimizing results, and all the operating activities of the group are concentrated in TIM S.A. Although there are diverse activities, decision makers understand that the company represents only one business segment and do not contemplate specific strategies focused only on one service line. All decisions regarding strategic, financial planning, purchases, investments and investment of resources are made on a consolidated basis. The aim is to maximize the result obtained by operating the SMP, STFC and SCM licenses.

d. <u>Business combination and goodwill</u> 

Business combinations are accounted for under the acquisition method. The cost of an acquisition is measured for the consideration amount transferred, which is valuated on fair value basis on the acquisition date, including the value of any non-controlling interest in the acquiree, regardless of their proportion. For each business combination the Company chooses to measure the non-controlling interest in the acquiree at the fair value or based on its proportional interest in the net assets identifiable of the acquiree. Costs directly attributable to the acquisition are accounted for as expense when incurred.

On acquiring a business, the Group assesses the financial assets and liabilities assumed in order to rate and to allocate them in accordance with contractual terms, economic circumstances and pertinent conditions on the acquisition date, which includes segregation by the acquired entity of built-in derivatives existing in the acquired entity's host contracts.

Any contingent payments to be transferred by the acquiree will be recognized at fair value on the acquisition date. Subsequent changes to the fair value of the contingent consideration which is deemed to be a liability should be recognized in accordance with CPC 48 in the statement of income.

Initially, goodwill is initially measured as being the excess of consideration transferred in relation to net assets acquired (acquired identifiable assets and assumed liabilities) measured at fair value on acquisition date. If consideration is lower than fair value of net assets acquired, the difference must be recognized as gain in bargain purchase in the statement of income on the acquisition date.

After initial recognition, the goodwill is carried at cost less any accumulated impairment losses. For impairment testing purposes, goodwill acquired in a business combination is, from the acquisition date, allocated to each cash-generating units of the Group that are expected to benefit by the synergies of combination, regardless of other assets or liabilities of the acquiree being allocated to those units.

When the goodwill is part of a cash generating unit and a portion of this unit is disposed of, the goodwill associated with the disposed portion should be included in the cost of the operation when calculating gains or losses in the disposal. The goodwill disposed under these circumstances of this operation is determined based on the proportional values of the portion disposed of, in relation to the cash generating unit maintained.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;f. <u>Approval of quarterly information</u> 

This quarterly information was approved by the Company's Board of Directors on November 3, 2025.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;g. <u>New standards, amendments and interpretations of standards</u> 

***<u>g.1 The following new standards/amendments were issued by the Accounting Pronouncement Committee ("CPC") and International Accounting Standards Board (IASB), are effective for the year ended September 30, 2025.</u>***

<u>IAS 21/CPC 02 (R2) – Effects of changes in exchange rates and translation of financial statements</u> 

In March 2024, the IASB issued an amendment regarding Lack of Exchangeability, seeking to define the concept of convertible currency and provide guidance on procedures for non-convertible currencies, determining that convertibility should be assessed at the measurement date based on the purpose of the transaction. If the currency is not convertible, the entity must estimate the exchange rate that reflects market conditions. In situations with multiple rates, the one that best represents the settlement of the cash flows should be used.

The pronouncement also highlights the importance of disclosures about non-convertible currencies, so that users of the financial statements understand the financial impacts, risks involved and criteria used in estimating the exchange rate.

The amendments are effective for financial statement periods starting on or after January 1, 2025.

The Company assessed and did not identify any material impact on the Company's quarterly information.

<u>CPC 18 (R3) - Investment in associated company, subsidiary and joint venture</u>

In September 2024, the Accounting Pronouncements Committee (CPC) amended Technical Pronouncement CPC 18 (R3) to align Brazilian accounting standards with the IASB's international standards.

CPC 18 currently allows the equity method (MEP) in the measurement of investments in subsidiaries in the Separate Financial Statements, following changes in international standards. This convergence harmonizes the accounting practices adopted in Brazil with the international ones, without generating material impacts, only editorial and normative adjustments.

The amendments are effective for financial statement periods starting on or after January 1, 2025.

The Company assessed and did not identify any material impact on the Company's quarterly information.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

<u>International Tax Reform - Pillar Two Model Rules - Amendments to IAS 12</u>

The amendments to IAS 12 (equivalent to CPC 32 – Income Taxes) were introduced in response to the OECD Pillar Two rules on BEPS and include the following:

&nbsp;&nbsp;&nbsp;&nbsp;· A mandatory temporary exception to the recognition
and disclosure of deferred taxes arising from jurisdictional implementation of Pillar Two model rules; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Disclosure requirements for affected entities to help users of financial statements better understand an entity's exposure to Pillar Two income taxes arising from such legislation, especially before the effective date.

Pursuant to paragraphs 88C and 88D of CPC 32 - Income Taxes, the Company informs that it is assessing the possible impacts arising from the Pillar Two legislation, a global initiative of the Organization for Economic Cooperation and Development ("OECD"). This legislation establishes a minimum tax rate for large corporate groups that fall within the scope of said rules, which must calculate their effective tax rate in each country where they operate. In the context of this regulation, this rate is called the "GloBE Effective Tax Rate".

If the GloBE Effective Tax Rate of any entity in the economic group, considered by jurisdiction in which the group operates, is lower than the minimum rate of 15%, the multinational will undertake to pay an additional tax on income, referring to the difference between its effective GloBE rate and the established minimum rate.

This rule was initially introduced by Provisional Act 1262 of October 3, 2024 and was subsequently subject to Law 15079 of December 27, 2024, which creates the Additional Social Contribution on Net Profit (CSLL) in the process of adapting Brazilian legislation to the Global Rules Against Base Erosion –- GloBE Rules as of 2025.

The aforementioned rules will apply to our group as of 2025, given that its constituent entities have earned revenues in excess of seven hundred and fifty million euros (€ 750,000,000.00) in the Consolidated Financial Statements of the Final Investing Entity in the last four (4) years. The Company is carrying out studies to verify possible impacts of the application of Pillar Two. So far, this rule has not had any effects on the Company's collections, and the expectation is that it will not have significant impacts, as the Company meets the established limits.

***<u>g.2 The following new standards were issued by Comitê de Pronunciamentos Contábeis [Accounting pronouncements committee] (CPC) and the International Accounting Standards Board (IASB), but are not in effect for the period ended on September 30, 2025. The Company intends to adopt these new and amended standards and interpretations, if applicable, when they come into force</u>.***

<u>IFRS 18</u>: <u>Presentation and disclosure of financial statements</u>

In April 2024, the IASB issued IFRS 18, which replaces IAS 1 (equivalent to CPC 26 (R1) - Presentation of Financial Statements. IFRS 18 introduces new requirements for presentation within the statement of income, including specified totals and subtotals. Moreover+, entities are required to classify all revenues and expenses within the statement of income in one of five categories: operating, investment, financing, income taxes and discontinued operations, of which the first three are new.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

The standard also requires the disclosure of performance measures defined by management, subtotals of revenues and expenses, and includes new requirements for the aggregation and disaggregation of financial information based on the identified "functions" of the primary financial statements (PFS) and notes.

Furthermore, restricted scope amendments were made to IAS 7 (equivalent to CPC 03 (R2) - Statement of Cash Flows), which include changing the starting point for determining cash flows from operations using the indirect method, from "income or loss for the period" to "operating income +r loss" and removing the option to classify cash flows from dividends and interest. In addition, there are consequent amendments in several other standards.

IFRS 18 and the amendments to the other standards will come into force for reporting periods beginning on or after January 01, 2027, with early adoption permitted, and must be disclosed, although in Brazil early adoption is not allowed. IFRS 18 will be applied retrospectively.

The Company is currently working to identify all the impacts that the changes will have on the primary financial statements and notes to the financial statements.

<u>Amendment to IFRS 9 – Disclosure of quantitative information for contractual terms</u>

In May 2024, the IASB issued amendments to IFRS 9 related to financial assets, establishing that entities must disclose quantitative information, such as a range of possible changes in contractual cash flows. This means that entities need to provide both qualitative and quantitative information about the contractual terms that may impact the value of said cash flows. For example, possible changes in contractual interest rates arising from contingent events associated with ESG (environmental, social and governance) targets must be disclosed.

The amendments are effective for financial statement periods starting on or after January 1, 2026.

The Company is assessing the impacts to ensure that all information complies with the standard.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. Estimates and areas where judgment is significant in the application of the Company's accounting policies

Accounting estimates and judgments are continuously assessed based on the Company's historical experience and on other factors, such as expectations of future events, considering the circumstances present on the base date of quarterly information.

By definition, resulting accounting estimates are seldom equal to the respective actual income (loss). The estimates and assumptions that present a significant risk, with the probability of causing a material adjustment to the book values of assets and liabilities for the fiscal period, are covered below.

 

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

*(a) Provision for legal and tax administrative proceedings*

The legal and tax administrative proceedings are analyzed by the Management along with its legal advisors (internal and external). The Company considers factors in its analysis such as hierarchy of laws, precedents available, recent court judgments, their relevance in the legal system and payment history. These assessments involve Management's judgment (note 24).

*(b) Fair value of derivatives and other financial instruments* 

The financial instruments presented in the balance sheet at fair value are measured using valuation techniques that consider observable data or observable data derived from market (note 37).

*(c) Unbilled revenues*

 

Since some cut dates for billing occur at intermediate dates within the months of the year, as the end of each month there are revenues earned by the Company, but not actually invoiced to its customers. These unbilled revenues are recorded based on estimate that takes into consideration historical consumption data, number of days elapsed since the last billing date, among others (note 28).

*(d) Leases*

The Company has a significant number of the lease contracts in which it acts a lessee (Note 18), and with the adoption of the accounting standard IFRS 16 / CPC 06 (R2) – Leases, on January 1, 2019, certain judgments were exercised by Company's management in measuring lease liabilities and right-of-use assets, such as: (i) estimate of the lease term, considering non-cancellable period and the period covered by options to extend the contract term, when the exercise depends only from the Company, and this exercise is reasonably certain; and (ii) using certain assumptions to calculate the discount rate.

The company is not able to readily determine the interest rate implicit on the lease and, therefore, considers its incremental rate on loans to measure lease liabilities. Incremental rate on the lessee's loan is the interest rate that the lessee would have to pay when borrowing, for a similar term and with a similar guarantee, the resources necessary to obtain the asset with a value similar to the right of use asset in a similar economic environment. The Company estimates the incremental rate using observable data (such as market interest rates) when available and considers aspects that are specific to the Company (such as the cost of debt) in this estimate.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. Cash and cash equivalents

Cash and cash equivalents are financial assets measured at amortized cost or at fair value through profit or loss, respectively.

Company's Management classifies its financial assets upon initial recognition.

---

| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br> **September 2025** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br> **December 2024** |
| &nbsp;&nbsp; Cash and banks | &nbsp;&nbsp;&nbsp;&nbsp;25789 | &nbsp;&nbsp;&nbsp;&nbsp;81177 |
| &nbsp;&nbsp; Free availability interest earning bank<br> deposits: |  |  |
| &nbsp;&nbsp; CDB | &nbsp;&nbsp;&nbsp;&nbsp;3647746 | &nbsp;&nbsp;3177566 |
|  | &nbsp;&nbsp;3673535 | &nbsp;&nbsp;3258743 |

---

Bank certificates of deposit ("CDBs") are nominative securities issued by banks and sold to the public as a form of fund raising. These securities can be traded during the contracted term, at any time, which gives them high liquidity, their adjustment is linked to the percentage of the Interbank Deposit Certificate (CDI), there is no risk of significant impairment in their value and they are used to fulfill the Company's short-term obligations.

The average remuneration of CDB investments in the nine-month period ended September 30, 2025 is 100.43% p.a. (101.09% on December 31, 2024) of the variation of the Interbank Deposit Certificate - CDI.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. Marketable securities

Comprise financial assets measured at fair value through profit or loss.

---

| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp;**September 2025** | &nbsp;&nbsp;**December 2024** |
| &nbsp;&nbsp;FUNCINE<sup>(i)</sup> | &nbsp;&nbsp;23748 | &nbsp;&nbsp;15241 |
| &nbsp;&nbsp;Fundo Soberano<sup>(ii)</sup> | &nbsp;&nbsp;153 | &nbsp;&nbsp;2404 |
| &nbsp;&nbsp;FIC: <sup>(iii)</sup> |  |  |
| &nbsp;&nbsp; Government bonds<sup>(a)</sup> | &nbsp;&nbsp;1990120 | &nbsp;&nbsp;1716706 |
| &nbsp;&nbsp; CDB<sup>(b)</sup> | &nbsp;&nbsp;18636 | &nbsp;&nbsp;18897 |
| &nbsp;&nbsp; Financial bills<sup>(c)</sup> | &nbsp;&nbsp;495941 | &nbsp;&nbsp;394343 |
| &nbsp;&nbsp; Other <sup>(d)</sup> | &nbsp;&nbsp;350242 | &nbsp;&nbsp;302091 |
|  | &nbsp;&nbsp;2878840 | &nbsp;&nbsp;2449682 |
| &nbsp;&nbsp;Current portion | &nbsp;&nbsp;(2855092) | &nbsp;&nbsp;(2434441) |
| &nbsp;&nbsp;Non-current portion | &nbsp;&nbsp;23748 | &nbsp;&nbsp;15241 |

---

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

(i) Since 2017, the Company, with the aim of using tax deductibility benefit for income tax purposes, started investing in the National Film Industry Financing Fund (FUNCINE). The average remuneration for the nine-month period ended September 30, 2025, was 0.18% p.a. (1.47% p.a. on December 31, 2024).

(ii) Fundo Soberano is composed only of federal government bonds. The average remuneration of FICs in the nine-month period ended September 30, 2025 was 99.33% p.a. of the variation of the Interbank Deposit Certificate - CDI (99.20% p.a. on December 31, 2024).

(iii) The Company invests in open FIC's (Quota Investment Fund). Funds are mostly made up of federal government bonds and papers from financial institutions, mostly AAA (highest quality). The average remuneration of FICs in the nine-month period of 2025 was 102.38% p.a. of the variation of the Interbank Deposit Certificate - CDI (105.14% p.a. on December 31, 2024).

(a) Government bonds are fixed income financial instruments issued by the National Treasury to finance the activities of the Federal Government.

(b) CDB operations are securities issued by banks with the commitment of buyback by the bank itself, having their correction linked to the percentage of the Interbank Deposit Certificate (CDI).

(c) The Financial bills is a fix income tittle emitted by financial institutions.

(d) Is represented by: Debentures, FIDC, commercial notes, promissory notes, bank credit note.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6. Trade accounts receivable

These are financial assets measured at amortized cost, and refer to accounts receivable from users of telecommunications services, from network use (interconnection) and from sales of handsets and accessories. Accounts receivable are recorded at the price charged at the time of the transaction. The balances of accounts receivable also include services provided and not billed ("unbilled") up to the balance sheet date. Trade accounts receivable are initially recognized at fair value and, subsequently, measured at amortized cost using the effective interest rate method less provision for expected credit losses ("impairment").

The provision for expected credit losses was recognized as a decrease in accounts receivable based on the profile of the subscriber portfolio, the aging of overdue accounts receivable, the economic situation, the risks involved in each case and the collection curve, at an amount deemed sufficient by Management, as adjusted to reflect current and prospective information on macroeconomic factors that affect the customers' ability to settle the receivables.

The fair value of trade accounts receivable equals the book value recorded as at September 30, 2025 and December 31, 2024.

Amounts expected to be received in more than 12 months are classified as long-term.

The average rate considered in calculating the present value of accounts receivable recorded in the long term is 0.58% p.m. (0.58% p.m. on December 31, 2024).

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

---

| | | |
|:---|:---|:---|
|  | **September 2025** | **December 2024** |
| **Trade accounts receivable** | 5132439 | 4815750 |
| &nbsp;&nbsp;&nbsp;&nbsp;Gross accounts receivable | 5809910 | 5486319 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Billed services | 2564001 | 2481786 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Unbilled services | 1397283 | 1302906 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Network use (interconnexion) | 814928 | 992414 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sale of goods | 547316 | 684858 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Contractual assets (Note 23) | 18052 | 24027 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other amounts receivable (i) | 468000 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other accounts receivable | 330 | 328 |
| &nbsp;&nbsp;&nbsp;&nbsp;Provision for expected credit losses | (677471) | (670569) |
| &nbsp;&nbsp;&nbsp;&nbsp;Current portion | (5013997) | (4677935) |
| &nbsp;&nbsp;&nbsp;&nbsp;Non-current portion | 118442 | 137815 |

---

(i) Amounts to be received arising from the agreement made between TIM and Banco C6 on February 11, 2025 after the approval of CIMA (Cayman Islands Monetary Authority) in March 2025, for the sale of all shares (Note 12) and outstanding subscription warrant held by TIM (Note 37) of the Company at C6 Bank, for a total amount of R$520 million. By September 30, 2025, approximately 10% of the amount was received. The remaining balance, of R$468 million, will be settled during the year.

The movement of the provision for expected credit losses, accounted for as an asset reduction account, was as follows:

---

| | | |
|:---|:---|:---|
|  | **September 2025** | **December 2024** |
|  | (9 months) | (12 months) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Opening balance | 670569 | 629739 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Supplement to expected losses | 564896 | 693122 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Write-offs of provision | (557994) | (652292) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Closing balance | 677471 | 670569 |

---

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

The aging of accounts receivable is as follows:

---

| | | |
|:---|:---|:---|
|  | **September 2025** | **December 2024** |
| **Total** | 5809910 | 5486319 |
| Falling due | 4407929 | 3917182 |
| Overdue up to 30 days | 436540 | 372836 |
| Overdue up to 60 days | 152792 | 123183 |
| Overdue up to 90 days | 95393 | 149653 |
| Overdue up to 120 days | 92616 | 105426 |
| Overdue >120 days | 624640 | 818039 |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7. Inventories

Inventories are presented at the average acquisition cost. A loss is recognized to adjust the cost of Handsets and accessories to the net realizable value (selling price) when this value is less than the average acquisition cost.

---

| | | |
|:---|:---|:---|
|  | **September 2025** | **December 2024** |
| **Total inventory** | 353445 | 293529 |
| &nbsp;&nbsp;&nbsp;&nbsp;Inventories | 371966 | 310054 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cell phones and tablets | 257016 | 187866 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accessories and prepaid cards | 91536 | 98868 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;TIM chips | 23414 | 23320 |
| &nbsp;&nbsp;&nbsp;&nbsp;Losses on adjustment to realizable value | (18521) | (16525) |

---

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8. Income tax and social contribution

8. a Income tax and social contribution payable

---

| | | |
|:---|:---|:---|
|  | **September 2025** | **December 2024** |
| **Income tax and social contribution payable** | 307379 | 326256 |
| Income tax | 226803 | 200802 |
| Social contribution | 80576 | 125454 |
| &nbsp;&nbsp;&nbsp;&nbsp;Current portion | (63639) | (111376) |
| &nbsp;&nbsp;&nbsp;&nbsp;Non-current portion | 243740 | 214880 |

---

In 2021, based on a decision from the Federal Supreme Court (STF) regarding the non-levy of IRPJ and CSLL on the correction of SELIC in cases of undue enrichment, TIM recorded recoverable IRPJ and CSLL based on its best estimate at that time, amounting to R$535 million (principal). Until September 30, 2025, the total monetary restatement recognized was R$132 million.

In the third quarter of 2023, TIM's lawsuit received a favorable final and unappealable decision and the Company obtained credit approval from the Brazilian Federal Revenue Service. As a result, it carried out the reclassification of R$156 million for deferred income tax and social contribution, with R$114 million and R$42 million related to tax loss and negative CSLL basis, respectively.

In the years 2023 and 2024, the Company used R$151 million and R$231 million, respectively, in credits to offset federal taxes. In 2025, R$105 million of these credits was offset.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

8. b Income tax and social contribution payable

Current income tax and social contribution charges are calculated on the basis of the tax laws enacted, or substantially enacted, up to the balance sheet date.

The legislation allows companies to opt for quarterly or monthly payment of income tax and social contribution. In 2025, the Company has chosen to make the quarterly payment of income tax and social contribution.

---

| | | |
|:---|:---|:---|
|  | **September 2025** | **December 2024** |
| **Income tax and social contribution payable** | 78654 | 46610 |
| &nbsp;&nbsp;&nbsp;Income tax | 20626 |  |
| &nbsp;&nbsp;&nbsp;Social contribution | 58028 | 46610 |
| &nbsp;&nbsp;&nbsp;Current portion | (66185) | (46610) |
| &nbsp;&nbsp;&nbsp;Non-current portion | 12469 | - |

---

**8. c Deferred income tax and social contribution**

Deferred income tax and social contribution are recognized on (1) tax losses and accumulated tax loss carryforwards, when applicable; and (2) temporary differences arising from differences between the tax basis of assets and liabilities and their book values in the quarterly information. Deferred income tax is determined using the tax rates (and tax laws) enacted, or substantially enacted, up to the balance sheet date. Subsequent changes in tax rates or tax legislation may modify the deferred tax credit and debit balances.

Deferred tax assets on income tax and social contribution are recognized only according to the profitable track record and/or when based on the annual forecasts prepared by the Company.

The balances of deferred income tax assets and liabilities are presented at net value in balance sheet when there is the legal right and the intention of offsetting them upon calculation of current taxes, in general related to the same legal entity and the same tax authority. Accordingly, deferred tax assets and liabilities in different entities are in general presented separately, and not at net balance.

On September 30, 2025 and December 31, 2024, the prevailing tax rates were 25% for income tax and 9% for social contribution. In addition, there is no statute of limitation in regard to the income tax and social contribution carried forward losses, which it can be offset by up to 30% of the taxable profit reached at each fiscal year, according to the current tax legislation.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

The amounts recorded are as follows:

---

| | | |
|:---|:---|:---|
|  | **September 2025** | **December 2024** |
| Tax loss carryforwards and negative basis of social contribution |  | 12132 |
| Temporary differences: |  |  |
| Provision for legal and administrative proceedings | 511253<br> 262041<br>| 536550 |
| Provision for expected credit losses | 262041<br>| 257645 |
| Taxes with enforceability suspended<sup>(i)</sup> | 1464684<br>| 1230521 |
| Derivative financial instruments | (83644)<br>| (274140) |
| Capitalized interest - 4G and 5G | (220297)<br>| (246621) |
| Adjustments to standard IFRS 16 <sup>(ii)</sup> | 799202<br>| 730015 |
| Accelerated depreciation <sup>(iii)</sup> | (1024599)<br>| (990374) |
| Fair value adjustment I–Systems (former FiberCo) <sup>(iv)</sup> | (249477)<br>| (249477) |
| Impairment loss <sup>(v)</sup> | 209826<br>| 269172 |
| Amortized goodwill – Cozani | (505508)<br>| (388245) |
| Other assets | 257564<br>| 287234 |
| Other liabilities | (85419)<br>| (92779) |
|  | 1335626<br>| 1081633 |
| Deferred active tax portion | 3504570<br>| 3323269 |
| Portion of deferred tax liability | (2168944)<br>| (2241636) |

---

(i) Mainly represented by the Fistel fee (TFF) for the financial years 2020-2025 of TIM S.A. and the TFF referring to Cozani's 2022 financial year. The Operating Inspection Fee (TFF) for the years 2020 and 2025 of TIM S.A. and TFF for 2022 of Cozani had its payments suspended by virtue of an injunction and, therefore, still do not have a specific date for payment. See Note 22 for details.

(ii) Represents the addition of new lease contracts. The temporary difference of the IFRS 16 contracts is due to the difference in the timing of recognition of the accounting (interest and depreciation) and tax expense (provision of service), under the terms of the current legislation.

(iii) As of the 1Q20, TIM S.A. excludes the portion of acceleration of depreciation of movable assets belonging to property, plant and equipment from the calculation basis of the IRPJ and CSLL, due to their uninterrupted use in three operating shifts, supported by technical expert report, as provided for in Article 323 of the RIR/2018, or by the adequacy to the tax depreciation provided for in IN 1700/2017.

(iv) Refers to deferred charges on the adjustment at fair value of the non-controlling interest calculated in the sale of Fiber Co (currently I-Systems), which took place in November 2021, from TIM S.A. to IHS Fiber Brasil - Cessão de Infraestruturas Ltda (see Note 14).

(v) Represents the deferred charges recorded, referring to the impairment of tangible assets recognized by Cozani before its acquisition in April 2022, which has been amortized over the estimated useful life of the asset.

The Company based on a history of profitability and based on projections of future taxable results, constitutes deferred income tax credits and social contribution on all of its temporary differences.

The Company used deferred credits arising from tax losses and negative social contribution bases in the amount of R$12 million in the period from January to September 2025 (R$189 million as of December 31, 2024).

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

**8. d Expense with current and deferred income tax and social contribution**

---

| | | |
|:---|:---|:---|
|  | **September 2025** | **September 2024** |
| **Current income tax and social contribution taxes** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;**Income tax for the period** | **(497766)** | **(333433)** |
| &nbsp;&nbsp;&nbsp;&nbsp;**Social contribution for the period** | **(196475)** | **(151027)** |
| &nbsp;&nbsp;&nbsp;&nbsp;**Tax incentive – SUDENE/SUDAM<sup>(i)</sup>** | **326132** | **243180** |
|  | **(368109)** | **(241280)** |
| **Deferred income tax and social contribution** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;**Deferred income tax** | **183548** | **(121038)** |
| &nbsp;&nbsp;&nbsp;&nbsp;**Deferred social contribution** | **70445** | **(16087)** |
|  | **253993** | **(137125)** |
| &nbsp;&nbsp;&nbsp;&nbsp;**Provision for contingencies of income tax and social contribution** | **6669** | **-** |
|  | **260662** | **(137125)** |
|  | **(107447)** | **(378405)** |

---

The reconciliation between income tax and social contribution expense as calculated by applying combined tax rates and amounts reflected in income (loss) is as follows:

---

| | | |
|:---|:---|:---|
|  | **September 2025** | **September 2024** |
| Profit before income tax and social contribution | 3088161 | 2484074 |
| Combined tax rate | 34% | 34% |
| Income tax and social contribution at the combined statutory rates | (1049975) | (844585) |
| (Additions) / exclusions: |  |  |
| Recognized temporary differences |  |  |
| Equity in earnings | (26521) | (20440) |
| *Permanent additions, exclusions:* |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Non-taxable revenues | 29777 | 7280 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Non-deductible expenses for tax purposes | (19594) | (45574) |
| Tax incentive – SUDENE/SUDAM<sup>(i)</sup> | 326132 | 243180 |
| Tax benefit related to interest on shareholders' equity allocated | 608600 | 272000 |
| Other amounts | 24134 | 9734 |
|  | 942528 | 466180 |
| Income tax and social contribution recorded in the income (loss) for the period | (107447) | (378405) |
| Effective rate | 3.48% | 15.23% |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) As mentioned in Note 26 c.3, in order for investment
grants not to be computed in taxable income, they must be recorded as a tax incentive reserve, which can only be used to absorb losses
or be incorporated into the share capital. The Company has tax benefits that fall under these rules.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9. Taxes, fees and contributions to be recovered

---

| | | |
|:---|:---|:---|
|  | **September 2025** | **December 2024** |
| **Taxes, fees and contributions to be recovered** | 1869608 | 1853456 |
| ICMS<sup>(i)</sup> | 1196381 | 1235119 |
| PIS/COFINS<sup>(ii)</sup> | 444817 | 330019 |
| IRRF (Withholding income tax) on interest earning bank deposits | 30014 | 93008 |
| Recoverable ISS | 109314 | 109314 |
| Other | 89082 | 85996 |
| &nbsp;&nbsp;&nbsp;&nbsp;Current portion | (963679) | (946103) |
| &nbsp;&nbsp;&nbsp;&nbsp;Non-current portion | 905929 | 907353 |

---

(i) The amounts of recoverable ICMS (state VAT) are mainly comprised by:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) credits on the acquisition of property, plant and equipment directly related to the provision of telecommunication services (credits divided over 48 months).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) ICMS amounts paid under the tax substitution regime from goods acquired for resale, mainly mobile handsets, chips, tablets and modems sold by TIM.

(ii) The current balance is mostly composed of credits arising from the non-cumulative taxation regime.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;10. Prepaid expenses

---

| | | |
|:---|:---|:---|
|  | **September 2025** | **December 2024** |
| **Prepaid expenses** | 751529 | 562141 |
| &nbsp;&nbsp;&nbsp;&nbsp;Fistel<sup>(i)</sup> | 85636 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Advertisements not released<sup>(ii)</sup> | 63192 | 20331 |
| &nbsp;&nbsp;&nbsp;&nbsp;Rentals and reinsurance | 70456 | 83603 |
| &nbsp;&nbsp;&nbsp;&nbsp;Incremental costs for obtaining customer contracts<sup>(iii)</sup> | 205977 | 188269 |
| &nbsp;&nbsp;&nbsp;&nbsp;Prepaid contractual expenses (iv) | 298040 | 251181 |
| &nbsp;&nbsp;&nbsp;&nbsp;Other | 28228 | 18757 |
| &nbsp;&nbsp;&nbsp;&nbsp;Current portion | (443988) | (280851) |
| &nbsp;&nbsp;&nbsp;&nbsp;Non-current portion | 307541 | 281290 |

---

(i) The Fistel rate is appropriated monthly to the income (loss).

(ii) Represent prepaid payments of advertising expenses for products and services of the TIM brand that are recognized in the result according to the period of serving the advertisement.

(iii) It is substantially represented by incremental costs related to sales commissions paid to partners for obtaining customer contracts arising from the adoption of IFRS 15/ CPC 47, which are deferred to the result in accordance with the term of the contract and/or economic benefit, usually from 1 to 2 years.

(iv) Represent the costs of installing a neutral network deferred over the term of the contract.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11. Judicial deposits

They are recorded at historical cost and updated according to current legislation.

---

| | | |
|:---|:---|:---|
|  | **September 2025** | **December 2024** |
| **Judicial deposits** | 704774 | 677530 |
| &nbsp;&nbsp;&nbsp;&nbsp;Civil | 298792 | 290580 |
| &nbsp;&nbsp;&nbsp;&nbsp;Labor | 58825 | 54954 |
| &nbsp;&nbsp;&nbsp;&nbsp;Tax | 260249 | 239093 |
| &nbsp;&nbsp;&nbsp;&nbsp;Regulatory | 117 | 116 |
| &nbsp;&nbsp;&nbsp;&nbsp;Online attachment<sup>(i)</sup> | 86791 | 92787 |

---

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

(i) Refer to legal blockages directly in the company's current accounts and interest earning bank deposits linked to certain legal proceedings. This amount is periodically analyzed and when identified, reclassification is made to one of the other specific accounts of the legal deposit item.

<u>Civil</u>

These are court deposits to guarantee the execution of civil proceedings where the Company is challenging the amounts involved. Most of these proceedings refer to lawsuits filed by customers, involving issues of consumer rights, among others.

There are some processes with differentiated matters, for instance, in which the value set by ANATEL for vacating certain transmission sub-bands is discussed, enabling the implementation of 4G technology. In this case, the amount under discussion updated deposited in court is R$92,647 (R$88,147 on December 31, 2024).

<u>Labor</u>

These are amounts deposited in court as guarantees for the execution and the filing of appropriate appeals, where the relevant matters or amounts involved are still being discussed. The total amount has been allocated between the various claims filed by registered employees and third-party service providers.

<u>Tax</u>

The Company has legal deposits in the total, restated and estimated amount of R$260,249 (R$239,093 on December 31, 2024), relating to tax matters, made to support several ongoing legal discussions. Such deposits mainly relate to the following discussions:

&nbsp;&nbsp;&nbsp;&nbsp;(a) Use of credit in the acquisition of electricity directly
employed in the production process of companies, matter with positive bias in the judiciary. The restated amount of deposits regarding
this discussion is R$44,215 (R$40,533 on December 31, 2024).

&nbsp;&nbsp;&nbsp;&nbsp;(b) Constitutionality of the collection of the functioning
supervision fee (TFF - *Taxa de Fiscalização do Funcionamento*) by municipal authorities of different localities. The
restated amount of deposits regarding this discussion is R$29,379 (R$26,339 on December 31, 2024).

&nbsp;&nbsp;&nbsp;&nbsp;(c) Non-homologation of compensation of federal debts
withholding income tax credits (IRRF) for the alleged insufficiency of credits, as well as the deposit made for the purposes of release
of negative Certificate of debts. The restated amount of deposits regarding this discussion is R$13,199 (R$12,699 on December 31,
2024).

&nbsp;&nbsp;&nbsp;&nbsp;(d) Levy of ISS on import and outsourced services; alleged
lack of collection in relation to ground cleaning and maintenance service of BRS (Base Radio Station), the ISS itself, the ISS incident
on *co-billing* services and software licensing (*blackberry*). Guarantee of the right to take advantage of the benefit of spontaneous
denunciation and search for the removal of confiscatory fines in the case of late payment. The restated amount of deposits regarding this
discussion is R$13,722 (R$12,974 on December 31, 2024).

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

&nbsp;&nbsp;&nbsp;&nbsp;(e) Unconstitutionality and illegality of the collection
of FUST (Fund for Universalisation of Telecommunications Services). The right not to collect FUST, failing to include in its calculation
base the revenues transferred by way of interconnection and EILD (Industrial Exploitation of Dedicated Line), as well as the right not
to suffer the retroactive collection of the differences determined in function of not observing sum 7/2005 of ANATEL. The restated amount
of deposits regarding this discussion is R$74,416 (R$71,237 on December 31, 2024).

&nbsp;&nbsp;&nbsp;&nbsp;(f) ICMS – Miscellaneous. Deposits made in several
processes that discuss ICMS charges, mainly related to discussions on loan, DIFAL, exempt and non-taxed services, ICAP and Covenant 39.
The restated amount of deposits regarding this discussion is R$44,223 (R$30,039 on December 31, 2024).

&nbsp;&nbsp;&nbsp;&nbsp;(g) Charges related to cases of *Jornal do Brasil* that were directed to the company. The restated amount of deposits regarding this discussion is R$16,578 (R$15,461 on December 31, 2024).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12. Other financial assets

---

| | | |
|:---|:---|:---|
|  | **September 2025** | **December 2024** |
| &nbsp;&nbsp;&nbsp;&nbsp;**Other financial assets** | 495562 | 550669 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;C6 Bank bonus warrant <sup>(i)</sup> |  | 162958 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5G Fund <sup>(ii)</sup> | 320245 | 212394 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Subscription warrant (iii) | 175317 | 175317 |
| &nbsp;&nbsp;&nbsp;&nbsp;Non-current portion | 495562 | 550669 |

---

They are recognized at fair value on the date of acquisition or issue. Such financial assets are subsequently measured at fair value through profit or loss. Changes arising from the fair value measurement, where applicable, shall be recognized in the result when incurred, under the line of financial income.

(i) In March 2025, the approval of the Cayman Islands was obtained from Monetary Authority (CIMA) for the Agreement signed on February 11, 2025, between the Company and Banco C6 was signed. Its purpose was to terminate the partnership between the parties and extinguish all ongoing disputes, including four arbitration proceedings. The Agreement includes the full transfer of the Company's interest, including all shares and outstanding subscription warrants held by TIM. With the formalization of the Agreement, in the first quarter of 2025, the subscription warrant was fully written off.

(ii) The Company has invested approximately R$320 million on September 30, 2025 (R$212 million in 2024) in the Investment fund focused on 5G solutions "Upload Ventures Growth" ("5G Fund"), reinforcing its commitment to boosting the development of solutions based on 5G technology.

Out of this total amount, on January 16, 2025, the Company made contributions in dollars of approximately R$85 million (R$185 million until 2024) to the 5G Fund.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

According to the requirements of IFRS 9 / CPC 48, the financial instrument must be valued at its fair value and the Company must disclose the level classification of each financial instrument. See Note 37 in the section on Financial instruments measured at fair value for details of this information.

(iii) In April 2022, the Company entered into a partnership with EXA Serviços de Tecnologia ("EXA") to provide digital services and entertainment to TIM's customer base. Said partnership also provided for commission payments by EXA to TIM as a result of TIM's customers that acquire services from this partnership, as well as TIM's right to subscribe to shares upon payment of a consideration.

At the end of 2024, the contract with the new partnership terms was completed and TIM acquired the right to subscribe for 27% of EXA's shares for a consideration of R$174 million. The value of the financial asset was recorded at fair value for R$175 million and accounts for 27% of the fair value of TIM's right to participate in EXA. This right must be exercised within the next 24 months, after the exercise conditions and corporate approval have been met.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13. Other assets

---

| | | |
|:---|:---|:---|
|  | **September 2025** | **December 2024** |
| &nbsp;&nbsp;&nbsp;&nbsp;**Other assets** | 292094 | 238218 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Advances to employees | 33890 | 3819 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Advances to suppliers | 65420 | 48008 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Amounts receivable from TIM Brasil (Note 35) | 23342 | 23260 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Amounts receivable from incentivized projects | 28157 | 27391 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Taxes and labor contributions to offset | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;85693 | 80610 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other (i) | 55592 | 55130 |
| &nbsp;&nbsp;&nbsp;&nbsp;Current portion | (261355) | (208313) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Non-current portion | 30739 | 29905 |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) A major portion related to: (a) other advances of
R$7,631 (R$8,267 on December 31, 2024); (b) employee benefits reimbursement amounts to R$17,050 (R$19,255
as of December 31, 2024).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;14. Investment

The ownership interest in associated company is valued using the equity accounting method.

<u>I-Systems</u>

In November 2021, as a result of the spin-off of net assets from the broadband business and creation of I-Systems, TIM S.A. disposed of 51% of its equity interest on behalf of IHS. As a result of this transaction, a loss of control took place and TIM S.A. no longer consolidates the Company, recording the investment in the associated company in the amount of R$1,612,957, at fair value, for the remaining minority interest (non-controlling) of 49%.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

TIM S.A. has 49% (49% on December 31, 2024) in the share capital of I-Systems. The following table represents summarized financial information about the investments of I-Systems:

---

| | | |
|:---|:---|:---|
|  | **September 2025** | **December 2024** |
|  **Assets** | **2004701** | **2134912** |
|  **Current and non-current assets** | **329027** | **388082** |
|  **Tangible and intangible assets** | **1675674** | **1746830** |
| **Liabilities and shareholders' equity** | **2004701** | **2134912** |
|  **Current and non-current liabilities** | **784863** | **755882** |
|  **Shareholders' equity** | **1219838** | **1379030** |
| **Company's proportional interest** | **49%** | **49%** |
| **Adjustment to fair value** | **733757** | **733757** |
| **Investment cost** | **556525** | **634529** |
| **Investment value (Note 14.b)** | **1290282** | **1368286** |

---

---

| | | |
|:---|:---|:---|
|  | **September 2025** | **December 2024** |
| **Net loss for the year/period** | (159192) | (167145) |
| **Company's proportional interest** | **49%** | **49%** |
| **Company's interest in the associated company's income (loss)** | (78004) | (82526) |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) <u>Interest in associated company</u> 

---

| | | |
|:---|:---|:---|
|  | **September 2025**<br>**I-Systems** | **December 2024**<br>**I-Systems** |
| Number of total shares | 1794287995 | 1794287995 |
| Interest in total capital | 49% | 49% |
| Shareholders' equity | 1219838 | 1379030 |
| Loss for the period/year | (159192) | (167145) |
| Equity in earnings | (78004) | (82526) |
| Investment value | 1290282 | 1368286 |

---

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) <u>Change of investment in associated company</u>:

---

| | |
|:---|:---|
|  | **I-Systems**<br> (Associated company) |
| Balance of investment on December 31, 2024 | 1368286 |
| Equity in earnings | (78004) |
| Balance of investment as of September 30, 2025 | 1290282 |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;15. Property, plant and equipment

Property, plant and equipment are measured at acquisition and/or construction cost, less accumulated depreciation and impairment losses (the latter only if applicable). Depreciation is calculated based on the straight-line method over terms that consider the expected useful lives of the assets and their residual values. On September 30, 2025 and December 31, 2024, the Company has no indication of impairment in its property, plant and equipment.

The estimated costs of dismantling towers and equipment on rented properties are capitalized and depreciated over the estimated useful lives of these assets. The Company recognizes the present value of these costs in property, plant and equipment with a counter-entry to the liability "provision for future asset retirement". The interest incurred in updating the provision is classified as financial expenses.

Gains and losses on disposal are determined by comparing the amounts of these disposals with the book value at the time of the transaction and are recognized in "other operating expenses (revenues), net" in the statement of income.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

&nbsp;&nbsp;&nbsp;&nbsp;· <u>Changes in property, plant and equipment</u> 

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Balance in December 2024** | **Additions** | **Write-offs** | **Transfers** | **Balance in September 2025** |
| **<u>Total cost of property, plant and equipment, gross</u>** | 75732043 | 4261176 | (270369) | - | 79722850 |
| **Commutation/transmission equipment** | 41197166 |  | (94086) | 1919145 | 43022225 |
| **Fiber optic cables** | 791983 |  |  | 5115 | 797098 |
| **Leased handsets** | 4256120 | 1111 | (42215) | 145513 | 4360529 |
| **Infrastructure** | 7925713 |  | (14940) | 258446 | 8169219 |
| **Informatics assets** | 1806939 |  | (3353) | 5177 | 1808763 |
| **General use assets** | 1047340 |  | (1081) | 39812 | 1086071 |
| **Right-of-use in leases** | 18028112 | **2079715** | (113755) |  | 19994072 |
| **Land** | 38084 |  | (66) |  | 38018 |
| **Construction in progress** | 640586 | 2180350 | (873) | (2373208) | 446855 |
| **<u>Total accumulated depreciation</u>** | (52916715) | (3842780) | 142952 | - | (56616543) |
| **Commutation/transmission equipment** | (30962551) | (2067709) | 90131 |  | (32940129) |
| **Fiber optic cables** | (705143) | (20096) |  |  | (725239) |
| **Leased handsets** | (3956664) | (168760) | 34833 |  | (4090591) |
| **Infrastructure** | (5660027) | (268490) | 13875 |  | (5914642) |
| **Informatics assets** | (1748687) | (20042) | 3343 |  | (1765386) |
| **General use assets** | (803591) | (38384) | 770 |  | (841205) |
| **Right-of-use in leases** | (9080052) | (1259299) | - | - | (10339351) |
| **<u>Total property, plant and equipment, net</u>** | 22815328 | 418396 | (127417) | - | 23106307 |
| **Commutation/transmission equipment** | 10234615 | (2067709) | (3955) | 1919145 | 10082096 |
| **Fiber optic cables** | 86840 | (20096) |  | 5115 | 71859 |
| **Leased handsets** | 299456 | (167649) | (7382) | 145513 | 269938 |
| **Infrastructure** | 2265686 | (268490) | (1065) | 258446 | 2254577 |
| **Informatics assets** | 58252 | (20042) | (10) | 5177 | 43377 |
| **General use assets** | 243749 | (38384) | (311) | 39812 | 244866 |
| **Right-of-use in leases** | 8948060 | 820416 | (113755) |  | 9654721 |
| **Land** | 38084 |  | (66) |  | 38018 |
| **Construction in progress** | 640586 | 2180350 | (873) | (2373208) | 446855 |

---

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Balance in December 2023** | **Additions** | **Write-offs** | **Transfers** | **Balance in September 2024** |
| **<u>Total cost of property, plant and equipment, gross</u>** | 70343331 | 4278313 | (449147) | - | 74172497 |
| **Commutation/transmission equipment** | **38274244** |  | (68329) | 2404640 | 40610555 |
| **Fiber optic cables** | **786762** |  |  | 4390 | 791152 |
| **Leased handsets** | **4082742** | 618 | (11452) | 142358 | 4214266 |
| **Infrastructure** | **7737385** |  | (13015) | 139792 | 7864162 |
| **Informatics assets** | **1803782** |  | (3332) | 5722 | 1806172 |
| **General use assets** | **1004301** |  | (573) | 29717 | 1033445 |
| **Right-of-use in leases** | **15973178** | **1770769** | (352501) |  | 17391446 |
| **Land** | **38588** |  | (7) |  | 38581 |
| **Construction in progress** | **642349** | 2506926 | 62 | (2726619) | 422718 |
| **<u>Total accumulated depreciation</u>** | (47931516) | (3862104) | 88452 | - | (51705168) |
| **Commutation/transmission equipment** | (28413977) | (1990750) | 64688 |  | (30340039) |
| **Fiber optic cables** | (644978) | (45247) |  |  | (690225) |
| **Leased handsets** | (3761002) | (152522) | 7953 |  | (3905571) |
| **Infrastructure** | (5325647) | (268041) | 12195 |  | (5581493) |
| **Informatics assets** | (1715818) | (28346) | 3224 |  | (1740940) |
| **General use assets** | (755528) | (37240) | 392 |  | (792376) |
| **Right-of-use in leases** | (7314566) | (1339958) | - | - | (8654524) |
| **<u>Total property, plant and equipment, net</u>** | 22411815 | 416209 | (360695) | - | 22467329 |
| **Commutation/transmission equipment** | **9860267** | (1990750) | (3641) | 2404640 | 10270516 |
| **Fiber optic cables** | **141784** | (45247) |  | 4390 | 100927 |
| **Leased handsets** | **321740** | (151904) | (3499) | 142358 | 308695 |
| **Infrastructure** | **2411738** | (268041) | (820) | 139792 | 2282669 |
| **Informatics assets** | **87964** | (28346) | (108) | 5722 | 65232 |
| **General use assets** | **248773** | (37240) | (181) | 29717 | 241069 |
| **Right-of-use in leases** | **8658612** | 430811 | (352501) |  | 8736922 |
| **Land** | **38588** |  | (7) |  | 38581 |
| **Construction in progress** | **642349** | 2506926 | 62 | (2726619) | 422718 |

---

The construction in progress represents the cost of projects in progress related to the construction of networks and/or other tangible assets in the period of their construction and installation, until the moment they come into operation, when they will be transferred to the corresponding accounts of these assets. Since the capitalization criteria set forth in IAS 23/CPC 20 were not met, the costs of loans are classified as financial expenses in the period in which they are incurred.

The lease rights of use are represented by leased agreements of identifiable assets within the scope of IFRS 16/CPC 06 (R2) standard. These rights refer to leases of network infrastructure, stores and kiosks, real estate, land (Network) and fiber, as below:

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Right of use in leases** | **Network infrastructure** | **Shops & kiosks and real estate** | **Land (Network)** | **Fiber** | **Total** |
| **Balances at December 31, 2024** | 4587122 | 1166143 | 2002527 | 1192268 | 8948060 |
| &nbsp;&nbsp;&nbsp;&nbsp;Additions <sup>(i)</sup> | 1011152 | 308073 | 282547 | 477943 | 2079715 |
| &nbsp;&nbsp;&nbsp;&nbsp;Remeasurement | (78157) | (2031) | (28391) | (5176) | (113755) |
| &nbsp;&nbsp;&nbsp;&nbsp;Depreciation | (553323) | (132321) | (219163) | (354492) | (1259299) |
| **Balances at September 30, 2025** | 4966794 | 1339864 | 2037520 | 1310543 | 9654721 |
| Annual depreciation rates | 8.82% | 9.34% | 8.26% | 12.31% |  |

---

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Right of use in leases** | **Network infrastructure** | **Shops & kiosks and real estate** | **Land (Network)** | **Fiber** | **Total** |
| **Balances at December 31, 2023** | 4677149 | 833391 | 2351707 | 796365 | 8658612 |
| &nbsp;&nbsp;&nbsp;&nbsp;Additions <sup>(i)</sup> | 612487 | 413912 | 157079 | 587291 | 1770769 |
| &nbsp;&nbsp;&nbsp;&nbsp;Remeasurement | (158916) | (21905) | (171680) |  | (352501) |
| &nbsp;&nbsp;&nbsp;&nbsp;Depreciation | (559985) | (116294) | (292575) | (371104) | (1339958) |
| **Balances at September 30, 2024** | 4570735 | 1109104 | 2044531 | 1012552 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8736922 |
| Annual depreciation rates | 12.32% | 12.01% | 12.58% | 10.51% |  |

---

(i) The change in the right of use in leases includes net additions of lease incentives, totaling R$58 million on September 30, 2025 (R$80 million in the same period of 2024).

· <u>Depreciation rates</u> 

---

| | |
|:---|:---|
|  | &nbsp;&nbsp;**Annual fee %** |
| &nbsp;&nbsp;Commutation/transmission equipment | &nbsp;&nbsp;6.67-20 |
| &nbsp;&nbsp;Fiber optic cables | &nbsp;&nbsp;10 |
| &nbsp;&nbsp;Leased handsets | &nbsp;&nbsp;14.28-50 |
| &nbsp;&nbsp;Infrastructure | &nbsp;&nbsp;4–20 |
| &nbsp;&nbsp;Informatics assets | &nbsp;&nbsp;10–20 |
| &nbsp;&nbsp;General use assets | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 10–20 |
| &nbsp;&nbsp;Leasehold improvements | &nbsp;&nbsp; 10–20 |
| &nbsp;&nbsp;Right-of-use in leases | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 8-12 |

---

In 2024, pursuant to IAS 16 / CPC 27, approved by a CVM Deliberation 73, the Company assessed the useful life estimates for their property, plant and equipment, concluding that there were no significant changes or alterations to the circumstances on which the estimates were based that would justify changes to the useful lives currently in use. Until September 30, 2025, there are no indications of a change in the useful life of the assets.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;16. Intangible assets

Intangible assets are measured at historical cost less accumulated amortization and impairment losses (if applicable) and reflect: (i) the purchase of authorizations and rights to use radio frequency bands, and (ii) software in use and/or development. Intangible assets also include: (i) infrastructure right-of-use of other companies, and (ii) goodwill on expectation of future profits in purchases of companies.

Amortization charges are calculated using the straight-line method over the estimated useful life of the assets contracted and over the terms of the authorizations. The useful life estimates of intangible assets are reviewed regularly.

The financial charges on resources raised without a specific destination, used for the purpose of obtaining a qualifying asset, are capitalized when there is an expectation of future economic benefits and reliable measurement. Thus, the Company applies the CPC 20 standard, where loan costs that are directly attributable to the acquisition, construction, or production of a qualifying asset are included in the cost of that asset.

The values of permits for the operation of SMP and rights to use radio frequencies, as well as *software*, goodwill and others are demonstrated as follows:

Intangible assets with undefined useful lives are not amortized (e.g., goodwill in the acquisition of companies) but tested for impairment on an annual basis, individually or at cash generating unit level.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

&nbsp;&nbsp;&nbsp;&nbsp;(a) <u>Changes in intangible assets</u> 

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Balance in December 2024** | Additions/ Amortization | Write-offs | Transfers | **Balance in September 2025** |
|  | **Balance in December 2024** | Additions/ Amortization | Write-offs | Transfers | **Balance in September 2025** |
| **<u>Total cost of intangible assets, gross</u>** | 47460121 | 1124920 | (1130) | - | 48583911 |
| Software licenses | 24058388 |  | (1130) | 1126572 | 25183830 |
| Authorizations | 18903457 | 39105 |  | 24658 | 18967220 |
| Goodwill | 3112169 |  |  |  | 3112169 |
| Infrastructure right-of-use - LT Amazonas | 212703 |  |  | 7544 | 220247 |
| List of customers | 253629 |  |  |  | 253629 |
| Other assets | 583355 |  |  | 2506 | 585861 |
| Intangible assets under development | 336420 | 1085815 |  | (1161280) | 260955 |
| **<u>Total accumulated amortization</u>** | (32605161) | (1463284) | 1130 | - | (34067315) |
| Software licenses | (21722385) | (723656) | 1130 |  | (22444911) |
| Authorizations | (10272479) | (674734) |  |  | (10947213) |
| Infrastructure right-of-use - LT Amazonas | (108270) | (8902) |  |  | (117172) |
| List of customers | (88219) | (24812) |  |  | (113031) |
| Other assets | (413808) | (31180) |  |  | (444988) |
| **<u>Total intangible assets, net</u>** | 14854960 | (338364) | - | - | 14516596 |
| Software licenses<sup>(c)</sup> | 2336003 | (723656) |  | 1126572 | 2738919 |
| Authorizations<sup>(f)</sup> | 8630978 | (635629) |  | 24658 | 8020007 |
| Goodwill<sup>(d)</sup> | 3112169 |  |  |  | 3112169 |
| Infrastructure right-of-use - LT Amazonas<sup>(e)</sup> | 104433 | (8902) |  | 7544 | 103075 |
| List of customers | 165410 | (24812) |  |  | 140598 |
| Other assets | 169547 | (31180) |  | 2506 | 140873 |
| Intangible assets under development | 336420 | 1085815 |  | (1161280) | 260955 |

---

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Balance in December 2023** | Additions/ Amortization | Write-offs | Transfers | **Balance in September** <br> **2024** |
|  | **Balance in December 2023** | Additions/ Amortization | Write-offs | Transfers | **Balance in September** <br> **2024** |
| **<u>Total cost of intangible assets, gross</u>** | 46313583 | 735516 | (186) | - | 47048913 |
| Software licenses | 23167846 |  | (30) | 634197 | 23802013 |
| Authorizations | 18794239 | 61889 |  | 22678 | 18878806 |
| Goodwill | 3112169 |  |  |  | 3112169 |
| Infrastructure right-of-use - LT Amazonas | 207589 |  |  | 5114 | 212703 |
| List of customers | &nbsp;&nbsp;&nbsp;&nbsp;253629 |  |  |  | 253629 |
| Other assets | 574245 |  |  | 8527 | 582772 |
| Intangible assets under development | 203866 | 673627 | (156) | (670516) | 206821 |
| **<u>Total accumulated amortization</u>** | (30688542) | (1438529) | 30 | - | (32127041) |
| Software licenses | (20785708) | (703569) | 30 |  | (21489247) |
| Authorizations | (9377907) | (671010) |  |  | (10048917) |
| Infrastructure right-of-use - LT Amazonas | (97174) | (8269) |  |  | (105443) |
| List of customers | (55137) | (24812) |  |  | (79949) |
| Other assets | (372616) | (30869) |  |  | (403485) |
| **<u>Total intangible assets, net</u>** | 15625041 | (703013) | (156) | - | 14921872 |
| Software licenses<sup>(c)</sup> | 2382138 | (703569) |  | 634197 | 2312766 |
| Authorizations<sup>(f)</sup> | 9416332 | (609121) |  | 22678 | 8829889 |
| Goodwill<sup>(d)</sup> | 3112169 |  |  |  | 3112169 |
| Infrastructure right-of-use - LT Amazonas<sup>(e)</sup> | 110415 | (8269) |  | 5114 | 107260 |
| List of customers | 198492 | (24812) |  |  | 173680 |
| Other assets | 201629 | (30869) |  | 8527 | 179287 |
| Intangible assets under development | 203866 | 673627 | (156) | (670516) | 206821 |

---

The intangible assets in development represent the cost of projects in progress related to the intangible assets in the period of their construction and installation, until the moment they come into operation, when they will be transferred to the corresponding accounts of these assets.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

(b) <u>Amortization rates</u>

---

| | |
|:---|:---|
|  | &nbsp;&nbsp;**Annual fee %** |
| &nbsp;&nbsp;Software licenses | &nbsp;&nbsp;20 |
| &nbsp;&nbsp;Authorizations | &nbsp;&nbsp;5-25 |
| &nbsp;&nbsp;Infrastructure right-of-use | &nbsp;&nbsp;≤5 |
| &nbsp;&nbsp;Other assets | &nbsp;&nbsp;≤10 |
| &nbsp;&nbsp;List of Cozani's customer | &nbsp;&nbsp;13.04 |
| &nbsp;&nbsp;Surplus from Cozani authorizations | &nbsp;&nbsp;5.66 |

---

(c) <u>Software licenses</u>

Software maintenance costs are recognized as an expense, as incurred. Development costs that are directly attributable to software product design and testing, and are identifiable and exclusive, controlled by the Company, are recognized as intangible assets when the capitalization criteria are met.

Directly attributable costs that are capitalized as part of the software product are related to employee costs directly allocated in its development.

(d) <u>Goodwill registered</u>

The Company has the following goodwill, based on the expected future profitability on September 30, 2025 and December 31, 2024:

---

| | | |
|:---|:---|:---|
|  | **September 2025** | **December 2024** |
| **Goodwill registered** | 3112169 | 3112169 |
| &nbsp;&nbsp;&nbsp;&nbsp;Acquisition of Cozani | 2636426 | 2636426 |
| &nbsp;&nbsp;&nbsp;&nbsp;Acquisitions of TIM Fiber SP and TIM Fiber RJ | 108172 | 108172 |
| &nbsp;&nbsp;&nbsp;&nbsp;Acquisition of "Intelig" by TIM Participações | 210015 | 210015 |
| &nbsp;&nbsp;&nbsp;&nbsp;Acquisition of minority interests in TIM Sul and TIM Nordeste | 157556 | 157556 |

---

<u>Goodwill on the acquisition of Cozani</u>

In April 2022, the Company acquired 100% of Cozani, with a total consideration paid of R$7,211,585 and identifiable assets, net of liabilities assumed, at a fair value of R$4,575,159. Therefore, having a remaining amount of goodwill totaling R$2,636,426, which is recorded on September 30, 2025 and December 31, 2024. Among the assets identified in the business combination process of Cozani, the Company identified a surplus value of the acquired radio frequencies amounting to R$3,038,951 and a customer list of R$253,629.

On October 4, 2023, the Arbitration Chamber Court approved an agreement related to the Post-Closing Adjustment, celebrated, on the one hand, between TIM S.A., Telefônica Brasil S.A. and Claro S.A. and, on the other hand, Oi S.A. – Under Court-Ordered Reorganization, as a way of putting an end to the controversy and the arbitration procedure

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

related to the Post-Closing Adjustment. The final price of the portion of UPI Ativos Móveis assigned to the Company, considering the Post-Closing Adjustment negotiated in the Agreement (except for the contract targets), was R$6.6 billion.

Mainly due to the fact that it is still a contractual debt at the date of completion of the allocation of the purchase price of the Cozani acquisition, the decrease in the consideration, corresponding to the half of the amount in court, was recorded in the income (loss) for the year on the date of approval of the agreement (October 2023), under "other operating revenues (expenses)", the recorded goodwill was not adjusted as provided for in accounting practice of IFRS3/CPC 15 (R1).

In the Note 2.d, the Company describes the accounting practice adopted in business combinations in the Note 2e that initially, goodwill is initially measured as being the excess of consideration transferred in relation to net assets acquired (acquired identifiable assets and assumed liabilities).

After initial recognition, the goodwill is carried at cost less impairment losses (if any). For purposes of impairment testing, goodwill acquired in a business combination is, as of the acquisition date, allocated in the cash generating unit that is expected to benefit from the business combination.

<u>Goodwill from TIM Fiber SP and TIM Fiber RJ</u> – TIM Celular S.A. (merged by Intelig, current TIM S.A.) acquired, at the end of 2011, the companies Eletropaulo Telecomunicações Ltda. (subsequently TIM Fiber SP) and AES Communications Rio de Janeiro S.A. (subsequently TIM Fiber RJ). TIM Fiber SP and TIM Fiber RJ were merged into TIM Celular S.A. on August 29, 2012. TIM Celular S.A. definitively recorded goodwill arising from these companies of R$1,159,649.

As described in Note 14, in November 2021, the Company sold 51% of the equity interest in Fiber Co (now I-Systems), a company that received the liquid assets related to the secondary network infrastructure of residential broadband. Due to the transaction closing, TIM S.A. wrote off R$1,051,477 of the goodwill recorded in the acquisition of TIM Fiber SP Ltda. and TIM Fiber RJ S.A, leaving R$108,172 of goodwill on September 30, 2025, and December 31, 2024.

On August 31, 2020, with the merger of TIM Participações S.A. by TIM S.A., the Company recorded the goodwill arising from the merger of the net assets of TIM Participações, which were originated in acquisition transactions as described below:

<u>Goodwill acquisition of "Intelig" by TIM Participações</u> – the goodwill arising from the acquisition of TIM S.A. (formerly "Intelig") in December 2009 in the amount of R$210,015 is represented/based on the expectation of future profitability of the Company.

<u>Goodwill from the acquisition of minority interests in TIM Sul and TIM Nordeste</u> – TIM Participações S.A. (merged by TIM S.A. in August 2020) acquired in 2005, all the shares of the minority shareholders of TIM Sul and TIM Nordeste, in exchange for shares issued by TIM Participações, converting these companies into full subsidiaries. The goodwill resulting from this transaction amounted to R$157,556.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

<u>Impairment test</u>

As required by the accounting standard, the Company tests goodwill on business combinations.

The methodology and assumptions used by Management for the aforementioned impairment test is summarized below:

The Management of the Company understands that the smallest unit generating cash for impairment testing of goodwill in the acquisition of the companies previously described covers TIM S.A., Tim Group's operating company in Brazil.

On December 31, 2024, the impairment test was performed by comparing the book value with the fair value minus the potential sale costs of the asset, as foreseen in IAS 36 / CPC 01 / IFRS 13 / CPC 46.

For the calculation of fair value, the level of hierarchy within which the measurement of the fair value of the asset (cash generating unit) is classified was considered. For the company, as there is only one CGU this was classified in its entirety as Level 1, for the disposal costs we consider that it is irrelevant considering the variation between the fair value level 1 and the book value of the cash generating unit.

The fair value of Level 1 financial instruments comprises the instruments traded in active markets and based on quoted market prices on the balance sheet date. Company's shares are traded on B3 – Brasil, Bolsa, Balcão ("B3") with code (TIMS3) and have a regular trading volume that allows the measurement (Level 1) as the product between the quoted price for the individual asset or liability and the amount held by the entity.

On September 30, 2025, and December 31, 2024, the measurement was made based on the value of the Company's share at the balance sheet closing date, with the fair value determined higher than the book value, which includes all tangible assets, intangible assets, and investments. Therefore, the Company has not identified any indications of impairment.

(e) <u>Infrastructure right-of-use - LT Amazonas</u>

The company has signed infrastructure rights agreements with companies that operate electricity transmission lines in the Northern Region of Brazil. These contracts fall within the scope of CPC 06/IFRS 16 as financial commercial leases.

Additionally, the Company has signed network infrastructure sharing agreements with Telefónica Brasil S.A., also in the North Region. In these, the two operators optimize resources and reduce their respective operating costs.

(f) <u>Authorizations</u>

4G License

In this item are recorded the values related to the acquisition of Lot 2 in the auction of the 700 MHz band in the amount of R$1,739 million, in addition to the costs related to the cleaning of the frequency of the 700 MHZ band acquired, which totaled R$1,199 million, in nominal values. As it is a long-term obligation, the amount payable of R$1,199 million was reduced by R$47 million by applying the concept of adjustment to present value ("AVP"). The aforementioned license fell under the concept of qualifying asset. Consequently, the financial charges on resources raised without a specific destination, used for the purpose of obtaining a qualifying asset, were capitalized between the years 2014 and 2019.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

5G License

In 2021, TIM acquired 5G licenses in the Anatel auction, generating the accounting of an intangible asset related to the licenses in the amount of R$884 million and the obligations related to these licenses in the amount of R$2,680 million. The payment for the licenses will be made over a period from 10 to 20 years, while the related obligations had payments made between 2022 and 2024.

Furthermore, in the case of the 3.5 GHz radiofrequency licenses, as it is a qualifying asset, the Company capitalized loan costs during the implementation period. This capitalization was completed in the second quarter of 2023, with the availability of the assets for use and their transfer to authorizations. The total amount recorded in the Company's intangible assets is R$4,053 million (R$4,053 million as of December 31, 2024).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;17. Other amounts recoverable

These refer to Fistel credit amounts arising from the decrease of the customer base, which may be offset by future changes in the base, or used to reduce future obligations, and are expected to be used in the decrease of the TFF contribution (operating supervision fee) due to Anatel.

On September 30, 2025, this credit is R$26,731 (R$38,033 on December 31, 2024).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;18. Leases

When entering into a contract, the Company assesses whether the contracts signed are (or contain) a lease. An agreement is (or contains) a lease if it transmits the right to control the use of an identified asset for a period of time in exchange for consideration.

Leases whose the Company is a lessee are capitalized at the lease's commencement at the lower of the fair value of the leased asset (right-of-use) and the present value of payments provided for in contract, and lease liability as a counterparty. Interest related to the leases is taken to income as financial costs over the term of the contract.

Leases in which the Company, as a lessor, transfers substantially all the risks and rewards of ownership to the other party (lessee) are classified as finance leases. These lease values are transferred from property, plant and equipment or intangible assets of the Company and are recognized as a lease receivable at the lower of the fair value of the leased item and/or the present value of the receipts provided for in the agreement. Interest related to the lease is taken to income as financial revenue over the contractual term.

Asset leases are financial assets or liabilities classified and/or measured at amortized cost.

<u>Assets</u> 

---

| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp;**September 2025** | &nbsp;&nbsp;**December 2024** |
| &nbsp;&nbsp;LT Amazonas<sup>(i)</sup> | &nbsp;&nbsp;173457 | &nbsp;&nbsp;174014 |
| &nbsp;&nbsp;Sublease "resale stores" – IFRS 16 <sup>(ii)</sup> | &nbsp;&nbsp;67381 | &nbsp;&nbsp;66373 |
|  | &nbsp;&nbsp;240838 | &nbsp;&nbsp;240387 |
| &nbsp;&nbsp;Current portion | &nbsp;&nbsp;(34695) | &nbsp;&nbsp;(33717) |
| &nbsp;&nbsp;Non-current portion | &nbsp;&nbsp;206143 | &nbsp;&nbsp;206670 |

---

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

The table below presents the schedule of cash receipts for the agreement currently in force, representing the estimated receipts (nominal values) in the signed agreements. These balances differ from those shown in the books since, in the case of the latter, the amounts are shown at present value.

---

| | | | |
|:---|:---|:---|:---|
|  | **LT Amazonas** | **Sublease "resale stores" – IFRS 16** | <br> **Total** |
| Nominal values | 268478 | 83819 | 352297 |
| &nbsp;&nbsp;&nbsp;&nbsp;2025 | 8320 | 8773 | 17093 |
| &nbsp;&nbsp;&nbsp;&nbsp;2026 | 34032 | 26303 | 60335 |
| &nbsp;&nbsp;&nbsp;&nbsp;2027 | 34032 | 20385 | 54417 |
| &nbsp;&nbsp;&nbsp;&nbsp;2028 | 34032 | 16188 | 50220 |
| &nbsp;&nbsp;&nbsp;&nbsp;2029 | 34032 | 10016 | 44048 |
| >2030 | 124030 | 2154 | 126184 |
| Present value | 173457 | 67381 | 240838 |

---

(i) LT Amazonas

As a result of the contract signed with LT Amazonas in 2013, the Company signed network infrastructure sharing agreements with Telefónica Brasil S.A. In these agreements, the company and Telefónica Brasil S.A. share investments made in the Northern Region of Brazil. The company has monthly amounts receivable from Telefónica Brasil S.A. for a period of 20 years, adjusted annually by the IPC-A. The discount rate used to calculate the present value of the installments due is 12.56% per annum, considering the date of signing the agreement.

(ii) Subleases - Stores - IFRS 16

The Company, due to sublease agreements for third parties in some of its stores, recognized the present value of short and long term receivables, which are equal in value and term to the liability cash flows of the contracts called "resale stores". The impact on lease liabilities is reflected in the group "Leases - Shops & Kiosks and Real Estate".

The amount of the Company's subleasing revenue in the period ended September 30, 2025, is R$51,202 (R$46,095 in the same period of 2024).

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

<u>Liabilities</u> 

---

| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp; **September 2025** | &nbsp;&nbsp;**December 2024** |
| &nbsp;&nbsp;LT Amazonas<sup>(i)</sup> | &nbsp;&nbsp;327499 | &nbsp;&nbsp;324152 |
| &nbsp;&nbsp;Sale of towers (leaseback)<sup>(ii)</sup> | &nbsp;&nbsp;1650539 | &nbsp;&nbsp;1606644 |
| &nbsp;&nbsp;Other (iii) | &nbsp;&nbsp;114597 | &nbsp;&nbsp;124451 |
| &nbsp;&nbsp;Subtotal | &nbsp;&nbsp;2092635 | &nbsp;&nbsp;2055247 |
| &nbsp;&nbsp;Other leases: (iv) |  |  |
| &nbsp;&nbsp; Leases – Network Infrastructure | &nbsp;&nbsp;5962919 | &nbsp;&nbsp;5491602 |
| &nbsp;&nbsp; Leases - Shops & kiosks & real estate | &nbsp;&nbsp;1551796 | &nbsp;&nbsp;1332983 |
| &nbsp;&nbsp; Leases - Land (Network) | &nbsp;&nbsp;2483228 | &nbsp;&nbsp;2417834 |
| &nbsp;&nbsp; Leases – Fiber | &nbsp;&nbsp;1414604 | &nbsp;&nbsp;1278180 |
| &nbsp;&nbsp;Subtotal leases IFRS 16 / CPC 06 (R2) | &nbsp;&nbsp;11412547 | &nbsp;&nbsp;10520599 |
| &nbsp;&nbsp;**Total** | &nbsp;&nbsp;13505182 | &nbsp;&nbsp;12575846 |
| &nbsp;&nbsp;Current portion | &nbsp;&nbsp;(1605634) | &nbsp;&nbsp;(1629698) |
| &nbsp;&nbsp;Non-current portion | &nbsp;&nbsp;11899548 | &nbsp;&nbsp;10946148 |

---

The amount of interest paid in the period ended September 30, 2025 related to IFRS 16 / CPC 06 (R2) was R$995,466 (R$868,444 in the same period of 2024).

In the period ended September 30, 2025, the amount of R$35 million (R$110 million in the same period of 2024) was paid, referring to fines applied related to the decommissioning process of sites.

Changes to the lease liabilities are shown in note 37. The table below presents the future payment schedule for the agreements in force, representing the estimated disbursements (nominal values) in the signed agreements. These nominal balances differ from those shown in the books since, in the case of the latter, the amounts are shown at present value:

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | <br> **LT Amazonas** | &nbsp;&nbsp;**Sale of towers and leaseback** | &nbsp;&nbsp;**Other** | &nbsp;&nbsp;**Leases – Network infrastructure** | &nbsp;&nbsp;**Leases - Shops & kiosks & real estate** | &nbsp;&nbsp;**Leases - Land (Network)** | &nbsp;&nbsp;**Leases – Fiber** | &nbsp;&nbsp;**Total** |
| Nominal values | &nbsp;&nbsp;525707 | &nbsp;&nbsp;3039398 | &nbsp;&nbsp;136182 | &nbsp;&nbsp;9969926 | &nbsp;&nbsp;2771899 | &nbsp;&nbsp;4093986 | &nbsp;&nbsp;1784931 | &nbsp;&nbsp;22322029 |
| &nbsp;&nbsp; 2025 | &nbsp;&nbsp;31378 | &nbsp;&nbsp;85641 | &nbsp;&nbsp;18150 | &nbsp;&nbsp;321599 | &nbsp;&nbsp;90271 | &nbsp;&nbsp;153579 | &nbsp;&nbsp;134751 | &nbsp;&nbsp;835369 |
| &nbsp;&nbsp; 2026 | &nbsp;&nbsp;64641 | &nbsp;&nbsp;307465 | &nbsp;&nbsp;37245 | &nbsp;&nbsp;1357245 | &nbsp;&nbsp;333920 | &nbsp;&nbsp;524078 | &nbsp;&nbsp;485228 | &nbsp;&nbsp;3109822 |
| &nbsp;&nbsp; 2027 | &nbsp;&nbsp;64641 | &nbsp;&nbsp;307188 | &nbsp;&nbsp;31919 | &nbsp;&nbsp;1307266 | &nbsp;&nbsp;312181 | &nbsp;&nbsp;501862 | &nbsp;&nbsp;451590 | &nbsp;&nbsp;2976647 |
| &nbsp;&nbsp; 2028 | &nbsp;&nbsp;64641 | &nbsp;&nbsp;307188 | &nbsp;&nbsp;24203 | &nbsp;&nbsp;1254479 | &nbsp;&nbsp;281038 | &nbsp;&nbsp;483002 | &nbsp;&nbsp;415308 | &nbsp;&nbsp;2829859 |
| &nbsp;&nbsp; 2029 | &nbsp;&nbsp;64641 | &nbsp;&nbsp;307188 | &nbsp;&nbsp;14350 | &nbsp;&nbsp;1144153 | &nbsp;&nbsp;246633 | &nbsp;&nbsp;440550 | &nbsp;&nbsp;249634 | &nbsp;&nbsp;2467149 |
| &nbsp;&nbsp;>2030 | &nbsp;&nbsp;235765 | &nbsp;&nbsp;1724728 | &nbsp;&nbsp;10315 | &nbsp;&nbsp;4585184 | &nbsp;&nbsp;1507856 | &nbsp;&nbsp;1990915 | &nbsp;&nbsp;48420 | &nbsp;&nbsp;10103183 |
| &nbsp;&nbsp;**Present value** | &nbsp;&nbsp;327499 | &nbsp;&nbsp;1650539 | &nbsp;&nbsp;114597 | &nbsp;&nbsp;5962919 | &nbsp;&nbsp;1551796 | &nbsp;&nbsp;2483228 | &nbsp;&nbsp;1414604 | &nbsp;&nbsp;13505182 |

---

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

<u>i) LT Amazonas</u>

In 2013, the Company executed agreements for the right to use the infrastructure of companies that operate electric power transmission lines in Northern Brazil ("LT Amazonas"). The terms of these agreements are for 20 years, counted from the date on which the assets are ready to operate. The contracts provide for monthly payments to the electric power transmission companies, restated annually at the IPCA.

The discount rate used to calculate the present value of the installments due is 14.44% per annum, considering the signing date of agreements with transmission companies.

<u>ii) Sale and leaseback of Towers</u>

The Company entered into two Sales Agreements with American Tower do Brasil Cessão de Infraestruturas Ltda. ("ATC") in November 2014 and January 2015 for up to 6,481 telecommunications towers then owned by TIM Celular, for an amount of approximately R$3 billion, and a Master Lease Agreement ("MLA") for part of the space on these towers for a period of 20 years from the date of transfer of each tower, under a sale and leaseback transaction, with a provision for monthly rental amounts depending on the type of tower (greenfield or rooftop). The sales agreements provided for the towers to be transferred in tranches to ATC, due to the need to meet certain conditions precedent.

In total, 5,873 towers were transferred, being 54, 336 and 5,483 in the years 2017, 2016 and 2015, respectively. This transaction resulted in a sales amount of R$2,651,247, of which R$1,088,390 was booked as deferred revenue and will be amortized over the period of the contract (Note 23).

The discount rates used at the date of the transactions, ranging from 11.01% to 17.08% per annum, were determined based on observable market transactions that the company (the lessee) would have to pay on a similar lease and/or loan.

<u>(iii) Other</u>

Besides the aforementioned lease agreements, the Company also has tower lease agreements that are part of the lease obligations under the agreement with tower companies.

The present value, principal and interest value as of September 30, 2025 for the above contracts was estimated month-to-month, based on the average incremental rate of the Company's loans, namely 14.29% (11.88% in 2024).

<u>(iv) Other leases</u>

It is substantially represented by lease transactions in transmission towers, land, stores, kiosks, and fiber in the scope of IFRS 16.

<u>Low-value or short-term leases</u>

The lease amounts considered low-value or short-term (less than 12 months) were recognized as rental expenses and totaled R$22,161 on September 30, 2025 (R$22,687 in the same period of 2024).

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;19. Suppliers

Accounts payable to suppliers are obligations payable for goods or services that were acquired in the usual course of business. They are initially recognized at fair value and, subsequently, measured at amortized cost using the effective interest rate method. Given the short maturity of these obligations, in practical terms, they are usually recognized at the value of the corresponding invoice.

---

| | | |
|:---|:---|:---|
|  | **September 2025** | **December 2024** |
| **Suppliers** | 4221154 | 4986912 |
| &nbsp;&nbsp;&nbsp;&nbsp;Domestic currency | 3512501 | 4233754 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Suppliers of materials and services <sup>(i)</sup> | 3423626 | 4157887 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Interconnection<sup>(ii)</sup> | 54878 | 44759 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Roaming<sup>(iii)</sup> | 6532 | 4667 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Co-billing<sup>(iv)</sup> | 27465 | 26441 |
| &nbsp;&nbsp;&nbsp;&nbsp;Foreign currency | 708653 | 753158 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Suppliers of materials and services <sup>(i)</sup> | 330632 | 267723 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Roaming<sup>(iii)</sup> | 378021 | 485435 |
| &nbsp;&nbsp;&nbsp;&nbsp;Current portion | 4221154 | 4986912 |

---

(i) Represents the amount to be paid to suppliers in the acquisition of materials and in the provision of services applied to the tangible and intangible asset or for consumption in the operation, maintenance and administration, in accordance with the terms of the contract between the parties.

(ii) Refers to as the use of the network of other fixed and mobile operators such cases where calls are initiated on the TIM network and terminated on the other operators.

(iii) Refers to calls made when the customer is outside their registration area and is considered a visitor on the other network.

(iv) Refers to calls made by the customer when choosing another long-distance operator.

The company signed contracts with financial institutions as an alternative to support its suppliers so that they can anticipate their receivables on an *ad hoc* basis, at their sole discretion. In these operations, the suppliers transfer the right to receive the securities to a financial institution with no right of recourse, while maintaining the contractual terms. The securities assigned are advanced to suppliers at a discount rate. Once the operations have been carried out, the company will have these financial institutions as creditors of the securities assigned for the original contractual amount and term with suppliers, without any associated financial charge or benefit. The balance of accounts payable related to said operations remains classified under suppliers of material and service provers and has already been fully paid by the financial institutions to the suppliers.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

On September 30, 2025, the Company has approximately R$117 million (R$429 million on December 31, 2024) related to the drawee risk operation.

There were no significant non-cash changes in the book values of suppliers included in these operations.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;20. Authorizations payable

On September 30, 2025 and December 31, 2024, the Company has the following commitments with ANATEL:

---

| | | |
|:---|:---|:---|
|  | **September 2025** | **December 2024** |
| **Renewal of authorizations<sup>(i)</sup>** | **289241** | **279548** |
| **Updated ANATEL liability<sup>(ii)</sup>** | **215558** | **209538** |
| **Authorizations payable<sup>(iii)</sup>** | 1016155 | 990696 |
|  | **1520954** | **1479782** |
| **Current portion** | (312848) | (299354) |
| **Non-current portion** | **1208106** | **1180428** |

---

&nbsp;&nbsp;&nbsp;&nbsp;(i) To provide the SMP, the Company obtained authorizations
of the right to use radio frequency for a fixed term, renewable.<sup>9</sup> In the option for the extension of the right of this use,
it is due the payment of the amount of 2% on the net revenue from the application of Service Plans, Basic and Alternative of the region
covered by the authorization that ends each biennium. On September 30, 2025, the outstanding balances relating to the renewal
of Permits were R$289,241 (R$279,548 on December 31, 2024).

&nbsp;&nbsp;&nbsp;&nbsp;(ii) On December 5, 2014, the company signed the authorization
term of the 700 MHz band related to authorizations of 4G permits, and paid the equivalent of R$1,678 million, recording the remaining
balance in the amount of R$61 million as commercial liability, according to the payment method provided for in the notice.

On June 30, 2015, the company filed a lawsuit questioning the collection of the excess nominal value of R$61 million, restated at IGP-DI totaling R$216 million on September 30, 2025 (R$210 million on December 31, 2024), which is still pending trial.

&nbsp;&nbsp;&nbsp;&nbsp;(iii) It refers to the costs in the acquisition of the
2.3 GHz, 3.5 GHz, and 26 GHz radio frequency bands for the deployment of the 5<sup>th</sup> Generation mobile telephony
("5G Auction"), where in December 2021, the Authorization Terms were signed. The total initial amount specifically for radio
frequencies of R$884 million is subject to interest linked to the Selic rate, and the Company chose to make annual payments for
a period of 20 years (having paid the first 4 installments of R$46, R$52, R$58, and R$62 million).

The authorizations payable on September 30, 2025 due in long-term is in accordance with the following schedule:

------

<sup>9</sup> The renewal time varies according to the bid notice and extension conditions approved by the Agency.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

---

| | |
|:---|:---|
|  | **September 2025** |
| &nbsp;&nbsp;&nbsp;&nbsp;2026 | 327432 |
| &nbsp;&nbsp;&nbsp;&nbsp;2027 | 67151 |
| &nbsp;&nbsp;&nbsp;&nbsp;2028 | 67151 |
| &nbsp;&nbsp;&nbsp;&nbsp;2029 | 67151 |
| &nbsp;&nbsp;&nbsp;&nbsp;2030 | 67151 |
| &nbsp;&nbsp;&nbsp;&nbsp;2031 | 61144 |
| >2032 | 550926 |
|  | 1208106 |

---

The primary authorizations held by TIM S.A. on September 30, 2025, as well as their expiration dates, are shown in the table below:

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  |  | &nbsp;&nbsp;&nbsp;**Expiry date** | &nbsp;&nbsp;&nbsp;**Expiry date** | &nbsp;&nbsp;&nbsp;**Expiry date** | &nbsp;&nbsp;&nbsp;**Expiry date** | &nbsp;&nbsp;&nbsp;**Expiry date** | &nbsp;&nbsp;&nbsp;**Expiry date** | &nbsp;&nbsp;&nbsp;**Expiry date** | &nbsp;&nbsp;&nbsp;**Expiry date** |
| &nbsp;&nbsp;&nbsp;**Terms of authorization** | &nbsp;&nbsp; **<u>800 MHz,</u>**<br> **<u>900 MHz and</u>**<br> **<u>1,800 MHz</u>** | &nbsp;&nbsp; **<u>Additional frequencies</u>**<br> **<u>1800 MHz</u>** | &nbsp;&nbsp; **<u>1900 MHz and</u>**<br> **<u>2100 MHz</u>**<br> **<u>(3G)</u>** | &nbsp;&nbsp; **<u>2500 MHz</u>**<br> **<u>V1 and V2 bands</u>**<br> **<u>(4G)</u>** | &nbsp;&nbsp; **<u>2500 MHz</u>**<br> **<u>(P band)</u>**<br> **<u>(4G)</u>** | &nbsp;&nbsp; **<u>700 MHz</u>**<br> **<u>(4G)</u>** | &nbsp;&nbsp; **<u>2.3 GHz</u>**<br> **<u>(5G)</u>** | &nbsp;&nbsp; **<u>3.5 GHz</u>**<br> **<u>(5G)</u>** | &nbsp;&nbsp; **<u>26 GHz</u>**<br> **<u>(5G)</u>** |
| &nbsp;&nbsp;&nbsp;**Amapá, Roraima, Pará, Amazonas, Maranhão** | &nbsp;&nbsp;&nbsp;Mar 2031 | &nbsp;&nbsp;&nbsp;Dec 2032 | &nbsp;&nbsp;&nbsp;Apr 2038 | &nbsp;&nbsp;&nbsp;Oct 2027 |  | &nbsp;&nbsp;&nbsp;Dec 2029 | &nbsp;&nbsp;&nbsp;- | &nbsp;&nbsp;&nbsp;Dec 2041 | &nbsp;&nbsp;&nbsp;Dec 2031 |
| &nbsp;&nbsp;&nbsp;**Rio de Janeiro and Espírito Santo** | &nbsp;&nbsp;&nbsp;Mar 2031 | &nbsp;&nbsp;&nbsp;ES - Dec 2032 | &nbsp;&nbsp;&nbsp;Apr 2038 | &nbsp;&nbsp;&nbsp;Oct 2027 |  | &nbsp;&nbsp;&nbsp;Dec 2029 | &nbsp;&nbsp;&nbsp;Dec 2041 | &nbsp;&nbsp;&nbsp;Dec 2041 | &nbsp;&nbsp;&nbsp;Dec 2031 (lots I&J) & Dec 2041 (lot H) |
| &nbsp;&nbsp;&nbsp;**Acre, Rondônia, Mato Grosso, Mato Grosso do Sul, Tocantins, Distrito Federal, Goiás, Rio Grande do Sul (except county of Pelotas and region) and municipalities of Londrina and Tamarana in Paraná** | &nbsp;&nbsp;&nbsp;Mar 2031 | &nbsp;&nbsp;&nbsp;Dec 2032 | &nbsp;&nbsp;&nbsp;Apr 2038 | &nbsp;&nbsp;&nbsp;Oct 2027 |  | &nbsp;&nbsp;&nbsp;Dec 2029 | &nbsp;&nbsp;&nbsp;South - Dec 2041 | &nbsp;&nbsp;&nbsp;Dec 2041 | &nbsp;&nbsp;&nbsp;Dec 2031 (lots I&J) & Dec 2041 (lot H) |
| &nbsp;&nbsp;&nbsp;**São Paulo** | &nbsp;&nbsp;&nbsp;Mar 2031 | &nbsp;&nbsp;&nbsp;Previous balance - Dec 2032 | &nbsp;&nbsp;&nbsp;Apr 2038 | &nbsp;&nbsp;&nbsp;Oct 2027 | &nbsp;&nbsp;&nbsp;- | &nbsp;&nbsp;&nbsp;Dec 2029 | &nbsp;&nbsp;&nbsp;- | &nbsp;&nbsp;&nbsp;Dec 2041 | &nbsp;&nbsp;&nbsp;Dec 2031 (lots I&J) & Dec 2041 (lot H) |
| &nbsp;&nbsp;&nbsp;**Paraná (except counties of Londrina and Tamarana)** | &nbsp;&nbsp;&nbsp;Nov 2028 (800 MHz); Dec 2032 (900 & 1800MHz) | &nbsp;&nbsp;&nbsp;Dec 2032 | &nbsp;&nbsp;&nbsp;Apr 2038 | &nbsp;&nbsp;&nbsp;Oct 2027 | &nbsp;&nbsp;&nbsp;AR41, Curitiba and Metropolitan Region, July 2031 | &nbsp;&nbsp;&nbsp;Dec 2029 | &nbsp;&nbsp;&nbsp;Dec 2041 | &nbsp;&nbsp;&nbsp;Dec 2041 | &nbsp;&nbsp;&nbsp;Dec 2031 (lots I&J) & Dec 2041 (lot H) |
| &nbsp;&nbsp;&nbsp;**Santa Catarina** | &nbsp;&nbsp;&nbsp;800 MHz – Nov 2028 1800 MHz – Dec 2032 | &nbsp;&nbsp;&nbsp;Dec 2032 | &nbsp;&nbsp;&nbsp;Apr 2038 | &nbsp;&nbsp;&nbsp;Oct 2027 | &nbsp;&nbsp;&nbsp;- | &nbsp;&nbsp;&nbsp;Dec 2029 | &nbsp;&nbsp;&nbsp;Dec 2041 | &nbsp;&nbsp;&nbsp;Dec 2041 | &nbsp;&nbsp;&nbsp;Dec 2031 (lots I&J) & Dec 2041 (lot H) |
| &nbsp;&nbsp;&nbsp;**Municipality and region of Pelotas, in the state of Rio Grande do Sul** | &nbsp;&nbsp;&nbsp;800 MHz – Nov 2028 1800 MHz – Dec 2032 | &nbsp;&nbsp;&nbsp;- | &nbsp;&nbsp;&nbsp;Apr 2038 | &nbsp;&nbsp;&nbsp;Oct 2027 | &nbsp;&nbsp;&nbsp;- | &nbsp;&nbsp;&nbsp;Dec 2029 | &nbsp;&nbsp;&nbsp;Dec 2041 | &nbsp;&nbsp;&nbsp;Dec 2041 | &nbsp;&nbsp;&nbsp;Dec 2031 (lots I&J) & Dec 2041 (lot H) |
| &nbsp;&nbsp;&nbsp;**Pernambuco** | &nbsp;&nbsp;&nbsp;800 MHz – Nov 2028 1800 MHz – Dec 2032 | &nbsp;&nbsp;&nbsp;- | &nbsp;&nbsp;&nbsp;Apr 2038 | &nbsp;&nbsp;&nbsp;Oct 2027 | &nbsp;&nbsp;&nbsp;Part of AR81, July 2031 | &nbsp;&nbsp;&nbsp;Dec 2029 | &nbsp;&nbsp;&nbsp;- | &nbsp;&nbsp;&nbsp;Dec 2041 | &nbsp;&nbsp;&nbsp;Dec 2031 |

---

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;**Ceará** | &nbsp;&nbsp;&nbsp;800 MHz – Nov 2028 1800 MHz – Dec 2032 | &nbsp;&nbsp;&nbsp;- | &nbsp;&nbsp;&nbsp;Apr 2038 | &nbsp;&nbsp;&nbsp;Oct 2027 | &nbsp;&nbsp;&nbsp;- | &nbsp;&nbsp;&nbsp;- | &nbsp;&nbsp;&nbsp;Dec 2041 |
| &nbsp;&nbsp;&nbsp;**Paraíba** | &nbsp;&nbsp;&nbsp;800 MHz – Nov 2028 1800 MHz – Dec 2032 | &nbsp;&nbsp;&nbsp;- | &nbsp;&nbsp;&nbsp;Apr 2038 | &nbsp;&nbsp;&nbsp;Oct 2027 | &nbsp;&nbsp;&nbsp;- &nbsp;&nbsp;&nbsp;Dec 2029 | &nbsp;&nbsp;&nbsp;- | &nbsp;&nbsp;&nbsp;Dec 2041 &nbsp;&nbsp;&nbsp;Dec 2031 |
| &nbsp;&nbsp;&nbsp;**Rio Grande do Norte** | &nbsp;&nbsp;&nbsp;800 MHz – Nov 2028 1800 MHz – Dec 2032 | &nbsp;&nbsp;&nbsp;- | &nbsp;&nbsp;&nbsp;Apr 2038 | &nbsp;&nbsp;&nbsp;Oct 2027 | &nbsp;&nbsp;&nbsp;- &nbsp;&nbsp;&nbsp;Dec 2029 | &nbsp;&nbsp;&nbsp;- | &nbsp;&nbsp;&nbsp;Dec 2041 &nbsp;&nbsp;&nbsp;Dec 2031 |
| &nbsp;&nbsp;&nbsp;**Alagoas** | &nbsp;&nbsp;&nbsp;Nov 2028 | &nbsp;&nbsp;&nbsp;- | &nbsp;&nbsp;&nbsp;Apr 2038 | &nbsp;&nbsp;&nbsp;Oct 2027 | &nbsp;&nbsp;&nbsp;- &nbsp;&nbsp;&nbsp;Dec 2029 | &nbsp;&nbsp;&nbsp;- | &nbsp;&nbsp;&nbsp;Dec 2041 &nbsp;&nbsp;&nbsp;Dec 2031 |
| &nbsp;&nbsp;&nbsp;**Piauí** | &nbsp;&nbsp;&nbsp;800 MHz – Nov 2028 1800 MHz – Dec 2032 | &nbsp;&nbsp;&nbsp;- | &nbsp;&nbsp;&nbsp;Apr 2038 | &nbsp;&nbsp;&nbsp;Oct 2027 | &nbsp;&nbsp;&nbsp;- &nbsp;&nbsp;&nbsp;Dec 2029 | &nbsp;&nbsp;&nbsp;- | &nbsp;&nbsp;&nbsp;Dec 2041 &nbsp;&nbsp;&nbsp;Dec 2031 |
| &nbsp;&nbsp;&nbsp;**Minas Gerais (except the counties of Sector 3 of the PGO for 3G radio frequencies, leftovers and 5G)** | &nbsp;&nbsp;&nbsp;800 MHz – Nov 2028 1800 MHz – Dec 2032 | &nbsp;&nbsp;&nbsp;Dec 2032 | &nbsp;&nbsp;&nbsp;Apr 2038 | &nbsp;&nbsp;&nbsp;Oct 2027 | &nbsp;&nbsp;&nbsp;Part of AR31, Feb 2030 &nbsp;&nbsp;&nbsp;Dec 2029 | &nbsp;&nbsp;&nbsp;Dec 2041 | &nbsp;&nbsp;&nbsp;Dec 2041 &nbsp;&nbsp;&nbsp;Dec 2031 (lots I&J) & Dec 2041 (lot H) |
| &nbsp;&nbsp;&nbsp;**Bahia and Sergipe** | &nbsp;&nbsp;&nbsp;800 MHz – Nov 2028 1800 MHz – Dec 2032 | &nbsp;&nbsp;&nbsp;- | &nbsp;&nbsp;&nbsp;Apr 2038 | &nbsp;&nbsp;&nbsp;Oct 2027 | &nbsp;&nbsp;&nbsp;- &nbsp;&nbsp;&nbsp;Dec 2029 | &nbsp;&nbsp;&nbsp;- | &nbsp;&nbsp;&nbsp;Dec 2041 &nbsp;&nbsp;&nbsp;Dec 2031 |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21. Loans and financing

They are classified as financial liabilities measured at the amortized cost, and represented by non-derivative financial liabilities that are usually traded before maturity.

In the initial recognition, they are recorded at the fair value and after the initial recognition they are measured based on the effective interest rate method. Appropriations of financial expenses according to the effective interest rate method are recognized in income (loss), under financial expenses.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;**<u>Description</u>** | &nbsp;&nbsp;**<u>Currency</u>** | &nbsp;&nbsp;**<u>Charges</u>** | &nbsp;&nbsp;**September 2025** | &nbsp;&nbsp;**December 2024** |
| &nbsp;&nbsp;KFW Finnvera³ (ii) | &nbsp;&nbsp;USD | &nbsp;&nbsp;SOFR + 1.17826% p.a. &nbsp;&nbsp;Dec 2025 | &nbsp;&nbsp;14313 | &nbsp;&nbsp;32820 |
| &nbsp;&nbsp;Debentures¹ <sup>(ii)</sup> | &nbsp;&nbsp;BRL | &nbsp;&nbsp;IPCA + 4.0432% p.a. &nbsp;&nbsp;June 2028 | &nbsp;&nbsp;2052229 | &nbsp;&nbsp;1956307 |
| &nbsp;&nbsp;BNDES (i) | &nbsp;&nbsp;BRL | &nbsp;&nbsp;IPCA + 4.2283% p.a. &nbsp;&nbsp;Nov 2031 | &nbsp;&nbsp;342980 | &nbsp;&nbsp;385592 |
| &nbsp;&nbsp;BNB (i) | &nbsp;&nbsp;BRL | &nbsp;&nbsp;IPCA + 1.2228%–1.4945% p.a. &nbsp;&nbsp;Feb 2028 | &nbsp;&nbsp;445461 | &nbsp;&nbsp;585129 |
| &nbsp;&nbsp;BNDES (i) | &nbsp;&nbsp;BRL | &nbsp;&nbsp;TJLP + 1.95% p.a. &nbsp;&nbsp;Aug 2025 | &nbsp;&nbsp;- | &nbsp;&nbsp;75653 |
| &nbsp;&nbsp;Total |  |  | &nbsp;&nbsp;2854983 | &nbsp;&nbsp;3035501 |
| &nbsp;&nbsp;Current |  |  | &nbsp;&nbsp;(955228) | &nbsp;&nbsp;(348353) |
| &nbsp;&nbsp;Non-current |  |  | &nbsp;&nbsp; 1899755 | &nbsp;&nbsp;2687148 |

---

¹ The automatic decrease of up to 0.25 bps is estimated in remunerative interest and will comply with sustainable targets established in the indenture.

² BNB interest rates already include a 15% discount for payment.

³ The debt with KFW Finnvera had its index amended, changing from Libor to SOFR, with the first fixing valid from January/2024.

**Guarantees**

<sub>(i) </sub>Receivables from TIM S.A., limited to the amount of the debt;

(ii) Do not have a guarantee.

The Company's financing, contracted with BNDES, was obtained for the expansion of the mobile telephone network and has restrictive contractual clauses that provide for the fulfilment of certain financial and non-financial rates calculated every quarter. Financial indices are: (1) Shareholders' equity over total assets; (2) EBITDA on net financial expenses; (3) Total financial debt on EBITDA and (4) Short-term net financial debt to EBITDA. The Debentures issued by TIM S.A. (2<sup>nd</sup> issue in a Single Series) have a financial ratio covenant calculated semiannually in June and December. The index is the Net Financial Debt on EBITDA. The company complied with all the ratios established.

Company's loans and financing on September 30, 2025 due in long-term is in accordance with the following schedule:

---

| | |
|:---|:---|
|  | &nbsp;&nbsp;&nbsp;&nbsp;**Nominal value** |
| &nbsp;&nbsp;2026 | 57384 |
| &nbsp;&nbsp;2027 | 915817 |
| &nbsp;&nbsp;2028 | 764539 |
| &nbsp;&nbsp;2029 | 55548 |
| &nbsp;&nbsp;2030 | 55548 |
| &nbsp;&nbsp;2031 | 50919 |
|  | 1899755 |

---

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

The nominal value of the loans and financing is consistent with their respective payment schedule.

---

| | |
|:---|:---|
|  | &nbsp;&nbsp;&nbsp;&nbsp;**Nominal value** |
| &nbsp;&nbsp;2025 | 96795 |
| &nbsp;&nbsp;2026 | 915817 |
| &nbsp;&nbsp;2027 | 915817 |
| &nbsp;&nbsp;2028 | 764539 |
| &nbsp;&nbsp;2029 | 55548 |
| &nbsp;&nbsp;2030 | 55548 |
| &nbsp;&nbsp;2031 | 50919 |
|  | 2854983 |

---

<u>Fair value of loans</u>

In Brazil, there is no consolidated long-term debt market with the characteristics verified in the financing obtained from KFW Finnvera, which has the Finnish development agency Finnvera as guarantor. They are financing for the purchase of equipment and, therefore, have a character of subsidy and promotion of commercial activity between the company and certain suppliers.

With regard to contracted funding: Debentures, BNDES and BNB, the fair value of these loans is considered to be the present value of the long position of the swap contracts that protect the Company from changes in exchange rates and interest. The fair value of operations on September 30, 2025 and December 31, 2024 is detailed in the table below:

---

| | | |
|:---|:---|:---|
|  | **September 2025** | **December 2024** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Debentures | 2064755 | 1976088 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;BNDES | 344004 | 386743 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;BNB | 446519 | 586525 |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;22. Taxes, fees and contributions payable

---

| | | |
|:---|:---|:---|
|  | **September 2025** | **December 2024** |
| **Taxes, fees and contributions payable** | 4676879 | 3926854 |
| &nbsp;&nbsp;&nbsp;&nbsp;Value-added tax on sales and services - ICMS | 271403 | 279776 |
| &nbsp;&nbsp;&nbsp;&nbsp;ANATEL's taxes and fees<sup>(i)</sup> | 4094629 | 3389167 |
| &nbsp;&nbsp;&nbsp;&nbsp;*Imposto sobre Serviço* [Service tax] - ISS | 64729 | 72274 |
| &nbsp;&nbsp;&nbsp;&nbsp;PIS / COFINS | 102207 | 51294 |
| &nbsp;&nbsp;&nbsp;&nbsp;Other (ii) | 143911 | 134343 |
| &nbsp;&nbsp;&nbsp;&nbsp;Current portion | (4643150) | (3888568) |
| &nbsp;&nbsp;&nbsp;&nbsp;Non-current portion | 33729 | 38286 |

---

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

(i) In 2020, to minimize the impacts of the pandemic, Provisional Act 952, dated April 15, 2020, was enacted, authorizing the postponement of payment of taxes to August 31, 2020, such as TFF, Condecine and CFRP. In the 2020 amounts, the Company made a partial payment to CFRP and Condecine, but due to a preliminary injunction in court, there was no need to pay the Fistel (TFF), which remains outstanding until the final and unappealable decision.

In 2021 to 2025, there was partial payment relating to CRFP and Condecine annually, with TFF payments suspended based on an injunction issued by the Regional Court of the 1<sup>st</sup> Region.

On September 30, 2025, the total value of the obligation relating to TFF is R$4,068 million, of which R$3,050 million in principal and R$1,018 million in interest on arrears (as of December 31, 2024, the total was R$3,377 million, of which R$2,650 million in principal and R$727 million in interest on arrears).

(ii) The breakdown of this account refers mainly to the withholding income tax (IRRF) on interest on shareholders' equity (IOE) approved in September 2025, of R$71,027 (R$96,088 in December 2024).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;23. Deferred revenues

---

| | | |
|:---|:---|:---|
|  | **September 2025** | **December 2024** |
| **Deferred revenues** | 773021 | 839867 |
| &nbsp;&nbsp;&nbsp;Prepaid services<sup>(i)</sup> | 149378 | 172824 |
| &nbsp;&nbsp;&nbsp;Anticipated revenues | 32632 | 35510 |
| &nbsp;&nbsp;&nbsp;Deferred revenues on sale of towers<sup>(ii)</sup> | 531969 | 572540 |
| &nbsp;&nbsp;&nbsp;Contract liabilities<sup>(iii)</sup> | 59042 | 58993 |
| &nbsp;&nbsp;&nbsp;Current portion | (258684) | (280422) |
| &nbsp;&nbsp;&nbsp;Non-current portion | 514337 | 559445 |

---

(i) Referring to the recharge of voice credits and data not yet used by customers relating to prepaid system services that are appropriate to the result when the actual use of these services by customers.

(ii) Referring to the amount of revenue to be appropriated by the sale of the towers (note 18).

(iii) Contracts with customers. The table below includes information on the portion of trade accounts receivable, from which contractual assets and liabilities originate.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

Balances at September 30, 2025 and December 31, 2024 are below:

---

| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp;**September 2025** | &nbsp;&nbsp;**December 2024** |
| &nbsp;&nbsp;Contractual assets (Note 6) | &nbsp;&nbsp;18052 | &nbsp;&nbsp;24027 |
| &nbsp;&nbsp;Contractual liabilities | &nbsp;&nbsp;(59042) | &nbsp;&nbsp;(58993) |

---

The contracts with customers gave rise to the allocation of discounts under combined loyalty offers, where the discount may be given on equipment and / or service, generating a contractual asset or liability, respectively, depending on the nature of the offer in question. Furthermore, the contractual liability includes amounts related to the activation and availability fees of contracts with customers.

Summary of the main variations in the period:

---

| | |
|:---|:---|
|  | &nbsp;&nbsp;**Contractual assets (liabilities)** |
| &nbsp;&nbsp;Balance on January 01, 2025 | &nbsp;&nbsp;(34966) |
| &nbsp;&nbsp;Additions | &nbsp;&nbsp; (22184) |
| &nbsp;&nbsp;Write-offs | &nbsp;&nbsp; 16160 |
| &nbsp;&nbsp;Balance on September 30, 2025 | &nbsp;&nbsp;(40990) |

---

The balances of contractual assets and liabilities are expected to be realized according to the table below:

---

| | | | |
|:---|:---|:---|:---|
|  | &nbsp;&nbsp;**2025** | &nbsp;&nbsp;**2026** | &nbsp;&nbsp;**2027** |
| &nbsp;&nbsp;Contractual assets (liabilities) | &nbsp;&nbsp;(8601) | &nbsp;&nbsp;(27132) | &nbsp;&nbsp;(5257) |

---

The Company in line with paragraph 121 of IFRS 15, is not presenting the effects of information on contracts with customers with terms of duration of less than 1 year.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;24. Provision for legal and administrative proceedings

The Company is an integral part in judicial and administrative proceedings in the civil, labor, social security, tax and regulatory spheres, which arise in the normal course of its business.

The provision is constituted based on the opinions of the company's legal advisors and management, for amounts considered sufficient and adequate to cover losses and risks considered probable.

Situations where losses are considered probable and possible are recorded and disclosure, respectively, by their updated values, and those in which losses are considered remote are not disclosed.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

The provision for judicial and administrative proceedings constituted, updated, is composed as follows:

---

| | | |
|:---|:---|:---|
|  | **September 2025** | **December 2024** |
| **Provision for legal and administrative proceedings** | 1480860 | 1564293 |
| &nbsp;&nbsp;&nbsp;&nbsp;Civil<sup>(a)</sup> | 357084 | 561199 |
| &nbsp;&nbsp;&nbsp;&nbsp;Labor<sup>(b)</sup> | 205081 | 209098 |
| &nbsp;&nbsp;&nbsp;&nbsp;Tax<sup>(c)</sup> | 882102 | 759584 |
| &nbsp;&nbsp;&nbsp;&nbsp;Regulatory<sup>(d)</sup> | 36593 | 34412 |

---

The changes in the provision for judicial and administrative proceedings are summarized below:

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **December 2024** | **Additions, net of reversals** | **Payments** | **Inflation adjustment** | **September 2025** |
|  | 1564293 | 163320 | (267953) | 21200 | 1480860 |
| &nbsp;&nbsp;&nbsp;&nbsp;Civil<sup>(a)</sup> | 561199 | 15077 | (113290) | (105902) | 357084 |
| &nbsp;&nbsp;&nbsp;&nbsp;Labor<sup>(b)</sup> | 209098 | 58491 | (93165) | 30657 | 205081 |
| &nbsp;&nbsp;&nbsp;&nbsp;Tax<sup>(c)</sup> | 759584 | 89318 | (61510) | 94710 | 882102 |
| &nbsp;&nbsp;&nbsp;&nbsp;Regulatory<sup>(d)</sup> | 34412 | 434 | 12 | 1735 | 36593 |

---

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **December 2023** | **Additions, net of reversals** | **Payments** | **Inflation adjustment** | **September 2024** |
|  | 1410299 | 217032 | (245847) | 136524 | 1518008 |
| &nbsp;&nbsp;&nbsp;&nbsp;Civil<sup>(a)</sup> | 498180 | 72404 | (84930) | 54319 | 539973 |
| &nbsp;&nbsp;&nbsp;&nbsp;Labor<sup>(b)</sup> | 212929 | 58895 | (85528) | 29684 | 215980 |
| &nbsp;&nbsp;&nbsp;&nbsp;Tax<sup>(c)</sup> | 666209 | 84272 | (73995) | 51472 | 727958 |
| &nbsp;&nbsp;&nbsp;&nbsp;Regulatory<sup>(d)</sup> | 32981 | 1461 | (1394) | 1049 | 34097 |

---

The Company is subject to several legal actions and administrative procedures proposed by consumers, suppliers, service providers and consumer protection agencies and treasury agencies, which deal with various matters that arise in the normal course of the entities' business. The main processes are summarized below:

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

&nbsp;&nbsp;&nbsp;&nbsp;a. <u>Civil proceedings</u> 

 

*a.1 Consumer lawsuits*

The Company is a party in lawsuits related to various claims filed by consumers, in the judicial and administrative spheres. The aforementioned actions totaling R$140,686 (R$148,429 on December 31, 2024) refer mainly to lawsuits related to alleged improper collection, contractual disputes, portability, discussions related to non-refund of amounts, and alleged occurrence of fraud.

*a.2 Consumer Protection Agencies*

 

TIM is a party to legal and administrative lawsuits filed by the Public Prosecutor's Office, Procon and other consumer protection agencies, arising from consumer complaints, in which, and among other topics, discusses: (i) alleged failures in the provision of network services; (ii) questions of quality in service; (iii) alleged contractual violations; (iv) questions about advertising; and (v) discussion of undue billing. The amount provisioned is equivalent to R$131,507 (R$321,156 on December 31, 2024).

TIM is a defendant in a Public Civil Action filed by the Public Ministry of the Federal District and Territories, in which alleged defects in the quality of service provision for users of the Infinity plan are discussed. TIM appealed the decision to the Court of Appeals of the Federal District (TJDFT), but its appeals were rejected. The Company then filed an Extraordinary Appeal to the Federal Supreme Court (STF), which was also rejected. After that, TIM filed a Complaint with the Federal Supreme Court (STF), claiming that the Court of Appeals was judging a matter that was exclusively under the jurisdiction of the STF, specifically, Topic 1075 of general repercussion. The Reporting Minister rejected the Complaint, and TIM filed an Internal Appeal, which was also initially rejected. However, in the judgment of April 24, 2025, one of the ministers presented a dissenting vote, which was eventually followed by the majority of the collegiate body. With this, the STF granted the Internal Appeal of TIM, recognizing that the 11th Civil Court of Curitiba/PR is competent to judge the case, and annulled the previous decisions of the TJDFT. In light of this new court decision in April 2025, TIM reversed the accounting provision of R$169 million, of which R$50 million as principal and R$119 million as inflation adjustments.

 

*a.3 Former trading partners* 

 

TIM is a defendant in lawsuits proposed by former trade partners claiming, among others, amounts on the basis of alleged non-compliance with agreements. The provisioned amount is R$39,031 (R$51,519 on December 31, 2024).

*a.4 Other*

TIM is a defendant in other actions of essentially non-consumer objects proposed by the most diverse agents from those described above, in which, among others, it is discussed: (i) share subscription; (ii) claims for civil liability indemnification; (iii) upon the alleged breach of the contract, the provisioned amounts are equivalent to R$22,485 (R$21,019 on December 31, 2024).

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

*a.5 Social and environmental and infrastructure*

The Company is a party to lawsuits involving various agents who discuss aspects related to licensing, among which environmental licensing and infrastructure licensing (installation/operation). The amounts provisioned are equivalent to R$1,908 (R$1,574 on December 31, 2024).

*a.6 ANATEL*

 

The Company is a party to lawsuits in front of ANATEL, in which it is discussed, among other topics: (i) debit related to the collection of 2% of revenues from Value - Added Services–VAS and interconnection; (ii) pro-rata inflation adjustment applied to the price proposal defined in the notice for the use of 4G frequencies; (iii) alleged non-compliance with service quality targets; and (iv) wholesale product reference offering models (ORPAs). The involved amounts are equivalent to R$21,467 (R$17,502 as of December 31, 2024).

<u>b. Labor and social security lawsuits</u>

b.1 Labor

These are processes involving several labor claims filed by both former employees, in relation to matters such as overtime, differences in variable remuneration and legal overcome in other contract funds, as well as by former employees of service providers, all of whom, taking advantage of the labor laws in force require it to keep the Company in compliance with labor obligations does not abide by contractors hired for that purpose. From the total of 1,507 Labor claims as of September 30, 2025 (1,545 as of December 31, 2024) filed against the company, the majority relate to claims involving former employees of service providers followed by lawsuits from employees. The provisioning of these claims totals R$172,081 updated monetarily (R$184,343 on December 31, 2024).

b.2 Social security

The Company is a defendant in 28 proceedings on September 30, 2025 (24 on December 31, 2024) referring to the legal difference regarding the levy of social security contributions discussed in the court, related to 2005-2011, as well as claims that discuss the joint responsibility in the restated total amount of R$33,000 (R$24,755 on December 31, 2024).

<u>c. Tax proceedings</u>

---

| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp; **September 2025** | &nbsp;&nbsp;**December 2024** |
| &nbsp;&nbsp;Federal taxes | &nbsp;&nbsp;375799 | &nbsp;&nbsp;321404 |
| &nbsp;&nbsp;State taxes | &nbsp;&nbsp;423410 | &nbsp;&nbsp;357011 |
| &nbsp;&nbsp;Municipal taxes | &nbsp;&nbsp;11940 | &nbsp;&nbsp;10216 |
| &nbsp;&nbsp;TIM S.A. proceedings (Purchase price allocation) | &nbsp;&nbsp;70953 | &nbsp;&nbsp;70953 |
|  | &nbsp;&nbsp;882102 | &nbsp;&nbsp;759584 |

---

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

The total recorded provision is substantially composed of the following processes whose indicated values are estimated by the indices established by the federal government for late taxes, being linked to the variation in the SELIC rate.

<u>Federal taxes</u> 

The provision for TIM S.A. supports 84 proceedings and is mainly composed of the following lawsuits:

&nbsp;&nbsp;&nbsp;&nbsp;(i) The provision supports 60 lawsuits related to challenges
involving the levy on CIDE, CPMF, CSLL, IRRF operations. Of this total, the amounts involved in the legal proceedings that seek recognition
of the right not to collect the CPMF allegedly incident on simultaneous transactions of purchase and sale of foreign currency and exchange
of account ownership arising from corporate incorporation, whose provisioned values, updated, equal to R$4,859 (R$4,690
on December 31, 2024).

&nbsp;&nbsp;&nbsp;&nbsp;(ii) The Company constituted a provision for a process
aimed to collecting the pension contribution withheld at the rate of 11% to which, allegedly, payments made by the company to other legal
entities should have been submitted as remuneration for various activities. In the first semester of 2025, a favorable decision was obtained
for the Company in the amount of R$22,184, while the remaining amount of R$25,945 was settled by the Company (R$47,232
on December 31, 2024).

&nbsp;&nbsp;&nbsp;&nbsp;(iii) There is a provision for three lawsuits related to
FUST/FUNTTEL and its resulting ancillary obligations. Of these, two cases stand out in which the dispute mainly revolves around the spontaneous
reporting of the fine for the payment of the FUST. The amount relating to the fine and interest on the contribution to the FUST for the
year 2009, where the voluntary reporting benefit is not being recognized, provisioned and adjusted for inflation, is R$19,004 (R$18,142
on December 31, 2024).

Additionally, in the second quarter of 2019, the Company supplemented the provision for the FUST process, which seeks the unconstitutionality and illegality of the collection of FUST. Lawsuit for the recognition of the right not to collect Fust, failing to include in its calculation base the revenues transferred by way of interconnection and EILD (Dedicated Line Industrial Exploitation), as well as the right not to suffer the retroactive collection of the differences determined due to not observing sum 7/2005 of ANATEL of R$74,631 (R$71,450 on December 31, 2024).

&nbsp;&nbsp;&nbsp;&nbsp;(iv) The Company recorded a provision for federal compensation
processes arising from a repurchase carried out in 2006, for which the documentary support was not robust enough after appraisals carried
out. The provisioned and updated value is R$70,307 (R$65,772 on December 31, 2024).

&nbsp;&nbsp;&nbsp;&nbsp;(v) Collection of IRPJ, PIS/COFINS, and CSLL debts resulting
from non-approval or partial approval of offsets carried out by the Company. The provisioned and updated value is R$22,059 (R$21,137 on December 31, 2024).

&nbsp;&nbsp;&nbsp;&nbsp;(vi) The Company established a provision for a proceeding
aimed at the requirement of the Contribution for Intervention in the Economic Domain (CIDE - Melbourne), due to allegedly failing to make
the payment of the contribution for remittances abroad for the remuneration of operators related to the outgoing traffic. On September 30, 2025,
the provisioned and updated value is R$79,807, with a change in the loss forecast from possible to probable in the second quarter
of 2025.

<u>State taxes</u>

The provision for TIM S.A. supports 150 lawsuits and is mainly composed of the following types:

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

&nbsp;&nbsp;&nbsp;&nbsp;(i) amounts involved in the assessments claiming the
reversal of ICMS debts, as well as documentary support for the verification of appropriated credits by the Company, whose restated provisioned
amounts are equivalent to R$55,311 (R$27,865 on December 31, 2024);

&nbsp;&nbsp;&nbsp;&nbsp;(ii) amounts allegedly not offered for taxation for the
provision of telecommunications services, whose updated amount was R$105,448 (R$100,133 on December 31, 2024);

&nbsp;&nbsp;&nbsp;&nbsp;(iii) collections due to alleged differences in both goods
receipts and shipments, in a quantitative inventory count, whose restated amounts are equivalent to R$7,142 (R$50,192 on
December 31, 2024). The reduction in values compared to the previous period is mainly due to adherence to the tax amnesty
programs;

&nbsp;&nbsp;&nbsp;&nbsp;(iv) amounts allegedly improperly credited relating to
CIAP credits, whose updated amounts are equivalent to R$35,308 (R$48,751 on December 31, 2024); The reduction
in values compared to the previous period is mainly due to adherence to the tax amnesty programs.

&nbsp;&nbsp;&nbsp;&nbsp;(v) credits related to tax replacement operations, whose
restated amounts total R$115,868 (R$10,461 on December 31, 2024);

&nbsp;&nbsp;&nbsp;&nbsp;(vi) alleged non-collection or allegedly undue appropriation
of credits related to the ICMS rate differential (DIFAL), whose updated amounts total R$16,000. (R$15,005 on December 31,
2024).

&nbsp;&nbsp;&nbsp;&nbsp;(vii) charge on subscription fees without deductible, whose
updated amounts is R$9,005 (R$24,316 on December 31, 2024). The reduction in values compared to the previous
period is mainly due to adherence to the tax amnesty programs .

&nbsp;&nbsp;&nbsp;&nbsp;(viii) charge of special credit amounts was recognized,
whose updated amounts is R$4,910 (R$5,288 on December 31, 2024).

<u>Municipal taxes</u>

It is also worth noting the amounts involved in the assessments that questions the withholding and collection of the ISS-source of third-party services without employment relationship, as well as the collection of its own ISS corresponding to services provided in *co-billing*.

<u>PPA TIM S.A.</u>

There are tax lawsuits arising from the acquisition of former Intelig (current TIM S.A.) due to the former parent company of the TIM Participações group, which comprise the process of allocating the acquisition price of the former Intelig and amount to R$70,953 (R$70,953 as of December 31, 2024).

<u>d. Regulatory processes</u>

ANATEL filed administrative proceedings against the Company for: (i) non-compliance with certain quality indicators; (ii) non-compliance with other obligations derived from the terms of authorization and; (iii) non-compliance with the PCS, SCM and STFC regulations, among others.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

On September 30, 2025, the amount indicated for the procedures for the determination of non-compliance with obligations ("PADOs"), considering the monetary update, classified with risk of probable loss is R$36,593 (R$34,412 on December 31, 2024).

<u>e. Judicial and administrative proceedings whose losses are assessed as possible</u>

The Company has actions of a civil, labor, tax and regulatory nature involving risks of loss classified by its legal advisers and the administration as possible, for which there is no provision for legal and administrative proceedings constituted, as the amounts below:

---

| | | |
|:---|:---|:---|
|  | **September 2025** | **December 2024** |
|  | **25373460** | **24528974** |
| **Civil <sup>(e.1)</sup>** | **1696559** | **1598166** |
| **Labor and Social Security <sup>(e.2)</sup>** | **477062** | **378286** |
| **Tax <sup>(e.3)</sup>** | **22861881** | **22239407** |
| **Regulatory <sup>(e.4)</sup>** | **337958** | **313115** |

---

Legal and administrative proceedings whose losses are assessed as possible and monitored by Management are disclosed at their updated values.

The main lawsuits with risk of loss classified as possible, are described below:

<u>e.1. Civil</u>

---

| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp; **September 2025** | &nbsp;&nbsp; **December 2024** |
| &nbsp;&nbsp;Consumer lawsuits <sup>(e.1.1)</sup> | &nbsp;&nbsp;152857 | &nbsp;&nbsp;165408 |
| &nbsp;&nbsp;ANATEL <sup>(e.1.2)</sup> | &nbsp;&nbsp;429707 | &nbsp;&nbsp;364264 |
| &nbsp;&nbsp;Consumer protection bodies <sup>(e.1.3)</sup> | &nbsp;&nbsp;492645 | &nbsp;&nbsp;537630 |
| &nbsp;&nbsp;Former trading partners <sup>(e.1.4)</sup> | &nbsp;&nbsp;324046 | &nbsp;&nbsp;298216 |
| &nbsp;&nbsp;Social and environmental and infrastructure <sup>(e.1.5)</sup> | &nbsp;&nbsp;75430 | &nbsp;&nbsp;84926 |
| &nbsp;&nbsp;Other (e.1.6) | &nbsp;&nbsp;221874 | &nbsp;&nbsp;147722 |
|  | &nbsp;&nbsp;1696559 | &nbsp;&nbsp; 1598166 |

---

<u>e.1.1 Consumer lawsuits</u>

They mainly refer to actions for alleged improper collection, cancellation of contract, quality of services, defects and failures in the delivery of devices and undue negative entry.

 

 

<u>e.1.2 ANATEL</u>

The Company is a party to lawsuits in front of ANATEL, in which it is discussed, among other matters: (i) debit related to the collection of 2% of revenues from Value - Added Services–VAS and interconnection; (ii) pro-rata inflation

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

adjustment applied to the price proposal defined in the notice for the use of 4G frequencies; (iii) alleged non-compliance with service quality targets and (iv) wholesale product reference offering models (ORPAs).

<u>e.1.3 Consumer protection agencies</u>

TIM is a party to legal and administrative lawsuits filed by the Public Prosecutor's Office, Procon and other consumer protection agencies, arising from consumer complaints, in which, and among other topics, discusses: (i) alleged failures in the provision of network services; (ii) alleged Product discussions; (iii) alleged contractual violations; (iv) questions about advertising and, (v) service quality questions.

<u>e.1.4 Former trading partners</u>

 

TIM is a defendant in actions proposed by several former trading partners in which are claimed, among others, values based on alleged contractual defaults.

<u>e.1.5 Social and environmental and infrastructure</u> 

The Company is a party to lawsuits involving various agents that discuss aspects related to (1) environmental licensing and structure licensing (installation/operation) and (2) (i) electromagnetic radiation emitted by Telecom structures; (ii) renewal of land leases for site installation; (iii) dumping on leased land for site installation; (iv) presentation of registering data, among others.

<u>e.1.6 Other</u>

TIM is a defendant in other actions of essentially non-consumer objects proposed by the most diverse agents from those described above, in which, among others, it is discussed: (i) amounts supposedly due as a result of share subscription; (ii) claims for civil liability indemnification; (iii) alleged breach of contract.

<u>e.2. Labor and Social Security</u>

 

*e.2.1. Social Security*

The Company is a defendant in proceedings referring to the legal difference regarding the levy of social security contributions discussed in the court, related to 2005-2011, as well as claims that discuss the joint responsibility in the restated total amount of R$71,680 (R$110,426 on December 31, 2024).

 

*e.2.2. Labor*

There are 2,239 Labor claims as of September 30, 2025 (2,018 as of December 31, 2024) filed against the company and with possible risk, concerning claims involving former employees and employees of service providers in the amount of updated R$405,382 (R$267,860 as of December 31, 2024). We highlight the existence of labor claims filed by former employees of the Docas economic group (Gazeta Mercantil, JB do Brasil, etc.). These plaintiffs filed lawsuits requesting the inclusion of Holdco (former controlling shareholder of Intelig – currently TIM S.A.) or TIM Participações (merged by TIM S.A.) as joint and several defendants, requesting payment of the court decision by TIM, due to the alleged formation of economic group.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

<u>e.3. Tax</u>

---

| | | |
|:---|:---|:---|
|  | **September 2025** | **December 2024** |
|  | **22861881** | **22239407** |
| **Federal taxes <sup>(e.3.1)</sup>** | **4586681** | **5084626** |
| **State taxes <sup>(e.3.2)</sup>** | **11849409** | 11106211<br>|
| **Municipal taxes <sup>(e.3.3)</sup>** | **2015096** | **1876629** |
| **FUST, FUNTTEL and EBC <sup>(e.3.4)</sup>** | **4410695** | **4171941** |

---

The values presented are corrected, in an estimated way, based on the SELIC index. The historical amount involved corresponds to R$15,480,061 (R$15,041,050 on December 31, 2024).

*e.3.1. Federal taxes*

The total amount assessed against the Company in relation to federal taxes is R$4,586,681 on September 30, 2025 (R$5,084,626 on December 31, 2024). Of this value, the following discussions stand out mainly:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) Allegation of alleged incorrect use of tax credits
for carrying out a reverse merger, amortization of goodwill paid on the acquisition of cell phone companies, deduction of goodwill amortization
expenses, exclusion of goodwill reversal, other reflections and disallowances of compensations and deductions paid by estimate, allegedly
improper use of the SUDENE benefit due to lack of formalization of the benefit at the Internal Revenue Service (RFB), and failure to pay
IRPJ and CSLL due by estimate. The Company was notified of the decision on April 28, 2021 and, as a result, the partial payment of R$1.4
billion was confirmed. With the ruling of the Superior Chamber of Tax Appeals of the Brazilian Federal Revenue Service (RFB) in 2025,
a new partial success was confirmed, with an updated estimated value of approximately R$610 million. On September 30, 2025,
the remaining amount classified as possible risk is R$1,191,693 (R$1,836,078 on December 31, 2024).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) In the third and fourth quarters of 2024, there was
a lawsuit filed related to the use of PIS and COFINS credits arising from the exclusion of ICMS from the respective calculation bases,
converting it into any amount due given the offsetting made. The amount involved with possible risk is R$1,752,184 (R$1,599,761 on December 31, 2024).

&nbsp;&nbsp;&nbsp;&nbsp;(iii) Methodology for offsetting tax losses, negative bases
and other federal credits. The amount involved is R$287,935 (R$259,073 on December 31, 2024).

&nbsp;&nbsp;&nbsp;&nbsp;(iv) Collection of CSLL on currency changes arising from
swap transactions accounted for by the cash regime. The amount involved is R$84,936 (R$81,398 on December 31, 2024).

&nbsp;&nbsp;&nbsp;&nbsp;(v) Collection of taxes on income of residents abroad,
including those remitted by way of international roaming and payment to unidentified beneficiaries, as well as the collection of CIDE
on payment of royalties on remittances abroad, including remittances by way of international roaming. The amount involved is R$227,461 (R$289,098 on December 31, 2024).

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

&nbsp;&nbsp;&nbsp;&nbsp;(vi) Collection of IRPJ, PIS/COFINS and CSLL debits arising
from non-homologation or partial homologation of compensations made by the company from credits of withholding taxes on interest earning
bank deposits and negative balance of IRPJ. The amount involved is R$346,573
(R$331,962 on December 31, 2024).

&nbsp;&nbsp;&nbsp;&nbsp;(vii) Disallowance of PIS/COFINS credits on inputs - expenses
and costs that, according to the Company's assessment, were intrinsically related to its operational activity. The amount involved
is R$339,307 (R$310,737 on December 31, 2024).

The amounts not highlighted refer to several discussions on relating federal taxes, but not limited to, charges unduly linked to Jornal do Brasil Group, difference of interpretation regarding the rules contained in Law 9718/98, other compensations relating to prepaid recalculation, goodwill breakdowns and calculation of estimates, taxation on international roaming operations and onerous transfer of network media, difference in withholding income tax (IRRF) rate, in addition to other less representative topics.

*e.3.2. State taxes*

The total amount charged against TIM S.A. in respect of state taxes on September 30, 2025 is R$11,849,409 (R$11,106,211 on December 31, 2024). Of this value, the following discussions stand out mainly:

&nbsp;&nbsp;&nbsp;&nbsp;(i) Non-inclusion in the ICMS calculation basis of unconditional
discounts offered to customers, as well as a fine for the alleged failure to comply with a related accessory obligation. The amount involved
is R$1,505,554 (R$1,422,103
on December 31, 2024).

&nbsp;&nbsp;&nbsp;&nbsp;(ii) Use of tax benefit (program for the promotion of
integrated and sustainable economic development of the Federal District - PRÓ-DF) granted by the taxing entity itself, but later
declared unconstitutional, as well as alleged improper credit of ICMS arising from the interstate purchase of goods with tax benefit granted
in the state of origin. The amount involved is R$524,345 (R$490,283 on December 31, 2024).

&nbsp;&nbsp;&nbsp;&nbsp;(iii) Credit reversal, disallowance of extemporaneous credits,
and entries related to acquisitions of permanent assets. The amount involved is R$656,316 (R$830,234 on December 31, 2024).
The reduction in values compared to the previous period is mainly due to successes achieved in favor of the Company and adherence to tax
amnesty programs.

&nbsp;&nbsp;&nbsp;&nbsp;(iv) Charge on ICMS debit chargebacks resulting from the
identification and documentary support of values and information released in customer accounts, as well as on credits granted as prepayment
of future surcharges (special credit), exempt and untaxed operations, and other non-taxable credits, as well as collections and disallowance
of ICMS credits related to operations subject to the tax substitution regime. On September 30, 2025, the amount involved is R$4,745,299
(R$4,511,091 on
December 31, 2024).

&nbsp;&nbsp;&nbsp;&nbsp;(v) Use of credit in the acquisition of electricity directly
employed in the production process of companies. The amount involved is R$82,237 (R$77,999 on December 31, 2024).

&nbsp;&nbsp;&nbsp;&nbsp;(vi) Alleged conflict between the information contained
in ancillary obligations and the collection of the tax, as well as specific questioning of fine for non-compliance with ancillary obligations.
The amount involved is R$1,232,666 (R$1,122,373
on December 31, 2024).

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

&nbsp;&nbsp;&nbsp;&nbsp;(vii) Alleged lack of collection of ICMS due to the gloss
of chargebacks and moment of taxation related to the prepaid service, improper credit of ICMS in the outputs of goods allegedly benefited
with decrease of the calculation basis, as well as an allegation of improper non-inclusion of Value-Added Services (VAS) of the ICMS calculation
basis. The amount involved is R$1,441,093 (R$1,041,955
on December 31, 2024).

&nbsp;&nbsp;&nbsp;&nbsp;(viii) Launch of credits related to the return of mobile
devices lent on loan. The amount involved is R$230,819 (R$165,459
on December 31, 2024).

&nbsp;&nbsp;&nbsp;&nbsp;(ix) Collection of ICMS related to subscription services
and their alleged improper non-inclusion in the ICMS calculation base due to their nature. The amount involved is R$255,160 (R$241,433 on December 31, 2024).

The values not highlighted refer to several discussions on state taxes involving, but not limited to, to the crediting coefficient applied to acquisitions of permanent assets, credits arising from financial and non-telecom items unduly taxed in the "Other OCCs" (Other Credits and Charges) field, other exempt and non-taxed interstate operations, the rate differential (DIFAL), the special regime provided for in Agreement 128/10 and 17/13, the rules for issuing invoices regulated in Agreement 55/05, in addition to other less important topics.

*e.3.3. Municipal taxes*

The total assessed amount against TIM S.A. regarding municipal taxes with possible risk is R$2,015,096 on September 30, 2025 (R$1,876,629 on December 31, 2024). Of this value, the following discussions stand out mainly:

&nbsp;&nbsp;&nbsp;&nbsp;(i) Collection of ISS, as well as the punitive fine for
the absence of the supposed tax due, on several revenue accounts of the company. The amount involved is R$1,672,774 (R$1,558,393 on December 31, 2024).

&nbsp;&nbsp;&nbsp;&nbsp;(ii) Collection of ISS on importation of services or services
performed in other municipalities. The amount involved is R$104,509 (R$98,781 on December 31, 2024).

&nbsp;&nbsp;&nbsp;&nbsp;(iii) Constitutionality of the collection of the functioning
supervision fee (TFF - *Taxa de Fiscalização do Funcionamento*) by municipal authorities of different localities. The
amount involved is R$185,021 (R$170,074
on December 31, 2024).

*e.3.4. Regulatory taxes* 

The total amount charged against the TIM Group in relation to the contributions to FUST, FUNTTEL, TFI, FISTEL and EBC with a possible risk rating is R$4,410,695 (R$4,171,941 on December 31, 2024). The main discussion involves the collection of the contribution to FUST and FUNTTEL (Fund for the technological development of Telecommunications) from the issuance by ANATEL of Sum no. 07/2005, aiming, among others, and mainly, the collection of the contribution to FUST and FUNTTEL on interconnection revenues earned by mobile telecommunications service providers, from the validity of Law 9998/2000.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

e.4. <u>Regulatory</u>

ANATEL filed administrative proceedings against the Company for: (i) non-compliance with certain quality indicators; (ii) non-compliance with other obligations derived from the terms of authorization and; (iii) non-compliance with the PCS, SCM and STFC regulations, among others.

On September 30, 2025, the value indicated for the PADOs (procedure for determining non-compliance with obligations), considering the monetary update, classified with possible risk was R$337,958 (R$313,115 on December 31, 2024).

On June 18, 2020, ANATEL's Board of Directors unanimously approved TIM's conduct adjustment term (TAC) 001/2020, which had been negotiated since 2014 with the regulator.

On June 19, 2020, the Board of Directors of the company approved the said TAC after final deliberation of the regulator and the signing of the term took place on June 25 of the same year. The agreement covered sanctions totaling approximately R$639 million (updated at the time), filed as a result of commitments represented in improvement actions related to the macro-topics "Quality", "Access Expansion", "Rights and Guarantees of Users" and "Inspection".

The Term included actions to improve three pillars of action-customer experience, quality and infrastructure - through initiatives associated with improvements in the licensing process of stations, efficient use of numbering resources, evolution of digital service channels, decrease of Complaint Rates, repair of users and strengthening of transport and access networks, among others. It also included the additional commitment to bring mobile broadband, through the 4G network, to 350 municipalities with less than 30,000 inhabitants thus reaching more than 3.4 million people. The new infrastructure was implemented in less than three years – more than 99% of the municipalities were served in the first two years and with the Company guaranteeing the sharing regime with the other operators. The service for 350 municipalities was certified by Anatel in June 2023.

In June 2024, TIM's Conduct Adjustment Term (TAC) ended. However, due to the adverse climate event that affected the state of Rio Grande do Sul in the months of April and May 2024, for 19 municipalities located in that state, the service deadline was extended in this particular case until September 30, 2024, whose new Amendment to the TAX was formalized between the parties, and the Company has adopted all the measures aimed at complying with this last deadline agreed with the Agency.

The Company has reported its understanding to Anatel in cases where the Agency indicates signs of non-compliance in the Procedures for Assessing the Non-Compliance with a Schedule Item (PADIC) that may be implemented.

Regarding the extension of the term of the authorizations to use the radio frequencies associated with the SMP, the Company becomes liable for the contractual burden on the net revenue arising from the service plans marketed under each authorization. However, since 2011 ANATEL began to include in the basis of calculation of said burden also the revenues obtained with interconnection, and from 2012, and subsequent years, the revenues obtained with Value-Added Services, among others. In the company's opinion, the inclusion of such revenues is improper because it is not expressly provided for in the terms of original authorizations, so the collections received are discussed in the administrative and/or judicial sphere.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

25. Obligations to shareholders

<u>Reverse stock split and stock split operation</u> 

On February 24, 2025, the Company's Board of Directors approved the reverse stock split and subsequent stock split of its common shares, in the ratio of 100:1, followed by 1:100, without affecting the share capital, the number of shares, or the Company's ADRs.

The proposal approved on March 27, 2025, at the Annual General Meeting, considered that the Operation, when carried out: (i) will apply to all shareholders of the Company, (ii) will not result in a change in the value of the share capital of the Company or in the total number of shares, (iii) will not modify the rights conferred by the shares issued by the Company to their holders, and (iv) will not imply a change in the number of shares that make up each ADR, with the total number of outstanding ADRs remaining unchanged.

In early July, the Company carried out the reverse stock split and stock split procedure, after the term of 30 days. On July 14, 2025, an auction was held for the disposal of 22,059,698 common shares corresponding to the fractions resulting from the operation, formed from the aggregation of the fractional shares. The result of the auction, totaling R$455,691 already net of costs and fees, equivalent to R$20.66 per common share, has been made available to the holders of the fractional shares, in the appropriate proportions, as of July 23, 2025. As a result of the auction, the amount of R$79,075 was paid by September 30, 2025, leaving the amount of R$376,616 available for the former unidentified shareholders or those without complete registration data.

These unclaimed fractions of shares by shareholders within 3 years are reverted to shareholders' equity at the time of their prescription and allocated to a supplementary reserve to expand businesses.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;26. Shareholders' equity

a. <u>Share capital</u>

The share capital is recorded by the amount effectively raised from the shareholders, net of the costs directly linked to the funding process.

The subscribed and paid-in share capital on September 30, 2025, is represented by 2,420,804,398 common shares (2,420,804,398 common shares on December 31, 2024). The shares have no par value.

The Company is authorized to increase its share capital, by resolution of the Board of Directors, regardless of statutory reform, up to the limit of 4,450,000,000 common shares.

b. <u>Capital reserves</u>

The use of the capital reserve complies with the precepts of Law 6404/76, article 200, which provides for Joint-Stock Companies. This reserve is composed as follows:

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

---

| | | |
|:---|:---|:---|
|  | **September 2025** | **December 2024** |
|  | **384056** | **373020** |
| &nbsp;&nbsp;&nbsp;&nbsp;**Special Reserve of goodwill** | **353604** | **353604** |
| &nbsp;&nbsp;&nbsp;&nbsp;**Long-term incentive plan** | **6455** | **19416** |
| &nbsp;&nbsp;&nbsp;&nbsp;**Other capital reserves** | **23997** | **-** |

---

*<u>b.1 Special Reserve of goodwill</u>*

The special reserve of goodwill was constituted from the incorporation of the net assets of the former parent company TIM Participações S.A. (note 16.d).

 

*<u>b.2 Long-term incentive plan</u>*

The balances recorded under these items represent the Company's expenses related to the long-term incentive program granted to employees (note 27).

 

 

*<u>b.3 Other capital reserves</u>*

 

It corresponds to the fractional shares prescribed, resulting from reverse stock splits carried out in previous years. Since they were not redeemed by the shareholders within the legal term, these fractions were reverted in favor of the Company and recorded in other capital reserves, in the amount of R$23,997.

 

c. <u>Profit reserves</u>

 

*<u>c.1 Legal Reserve</u>*

It refers to the allocation of 5% of the net profit for the year ended December 31 of each year, except for the balance allocated to the tax incentive reserve, until the reserve equals 20% of the share capital. In addition, the company may cease to constitute the legal reserve when this, added to the capital reserves, exceeds 30% of the share capital.

This Reserve may only be used to increase capital or offset accumulated losses.

 

*<u>c.2 Statutory reserve for expansion</u>*

The formation of this reserve is foreseen in Paragraph 2 of art. 46 of the bylaws of the company and is aimed at the expansion of social business.

According to the Bylaws, the expansion reserve balance cannot exceed 80% of the share capital. Reaching this limit, it will be up to the General Meeting to decide on the balance, distributing it to shareholders or increasing capital.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

*<u>c.3 Tax incentive reserve</u>*

The Company enjoys tax benefits that provide for restrictions on the distribution of profits. According to the legislation that establishes these tax benefits, the amount of tax that is no longer paid due to exemptions and reductions in the tax burden may not be distributed to members and will constitute a reserve of tax incentive of the legal entity. This reserve can only be used to offset losses or increase share capital. On September 30, 2025, the accumulated amount of benefits enjoyed by the Company amounts to R$2,702,955 (R$2,702,955 on December 31, 2024).

The said tax benefit basically corresponds to the decrease of the Corporate Income Tax (IRPJ) incident on the profit of the exploitation calculated in the units encouraged. The Company operates in the area of the defunct Superintendence of development of the Amazon (SUDENE / SUDAM), being the tax incentive awards granted by state of the Federation, for a period of 10 years, subject to renewal.

d. <u>Dividends</u>

Dividends are calculated in accordance with the bylaws and the Joint Stock Company Act.

According to its latest bylaws, approved on March 27, 2025, the company must distribute as a mandatory dividend each year ending December 31, provided that there are amounts available for distribution, an amount equivalent to 25% of Adjusted Net Profit.

As provided in the company's bylaws, unclaimed dividends within 3 years will revert to the company.

As of December 31, 2024, dividends and Interest on Shareholders' Equity were calculated as follows:

---

| | |
|:---|:---|
|  | **2024** |
| **Net profit for the year** | 3153881 |
| **(-) Non-distributable tax incentives** | (340716) |
| **(-) Constitution of legal reserve** | (140659) |
| **Adjusted net profit** | 2672506 |
| **Minimum dividends calculated on the basis of 25% of adjusted profit** | 668127 |
| **Breakdown of dividends payable and interest on shareholders' equity:** |  |
|  **Interest on shareholders' equity <sup>(i)</sup>** | 1450000 |
| **Total dividends and interest on shareholders' equity distributed and proposed** | 1450000 |
| **Withholding income tax (IRRF) on interest on shareholders' equity** | (213574) |
| **Total dividends and net interest on shareholders' equity** | 1236426 |
| **Additional dividends <sup>(i)</sup>** | 2050000 |
| **Total dividends (including additional dividends) and net JSCP** | 3286426 |

---

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

Interest on shareholders' equity paid and/or payable is accounted for against financial expenses which, for the purposes of presenting the quarterly information, are reclassified and disclosed as allocation of net profit for the year, in changes in shareholders' equity.

(i) During 2024, the amount of R$1,450,000 of interest on shareholders' equity were distributed and additional amount of R$2,050,000 of dividends were proposed, which were approved at the General Meeting on March 27, 2025, totaling R$3,500,000.

During the nine-month period ended September 30, 2025, amounts of R$1,790,000 of Interest on Shareholders' Equity were distributed.

The amounts allocated until September 30, 2025 and December 31, 2024 are as follows:

---

| | | |
|:---|:---|:---|
| **Approval** | **Payment** | **Dividend** |
|  **03/19/2024** | **04/22/2024** | **200000** |
|  **06/14/2024** | **07/23/2024** | **300000** |
|  **09/17/2024** | **10/23/2024** | **300000** |
|  **12/17/2024** | **01/23/2025** | **650000** |
|  **02/10/2025 (i)** | **04/22/2025, 07/23/2025, 10/23/2025** | **2050000** |
| **Total 2024** |  | **3500000** |
|  **02/10/2025** | 04/22/2025 | 200000 |
|  **03/24/2025** | up to 04/30/2026 | 490000 |
|  **05/05/2025** | 07/23/2025 | 300000 |
|  **07/22/2025** | 10/21/2025 | 320000 |
|  **09/23/2025** | 01/21/2026 | 480000 |
| **Total 2025** |  | **1790000** |

---

(i) The 2024 base dividends were approved at the General Meeting on March 27, 2025.

Up to September 30, 2025, the Company disbursed, through dividends and/or interest on equity, R$1,734,488 (R$1,351,777 in the same period of 2024) to controlling shareholders and R$853,220 (R$644,743 in the same period of 2024) to non-controlling shareholders. The total dividends paid per share, expressed in reais, on September 30, 2025 is R$1.08 (R$0.82 in the same period of 2024).

The balance on September 30, 2025, of the item "dividends and interest on shareholders' equity payable" totaling R$1,948,878 (R$671,525 on December 31, 2024) is composed of the outstanding amounts of previous years totaling R$166,542 (R$117,613 on December 31, 2024) in addition to the amount of R$684,000 in additional dividends, related to the fiscal year 2024, approved in 2025, and R$1,290,000 (R$1,098,336, net) of interest on shareholders' equity related to 2025.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

As set forth in the Law 6404/76 and the Bylaws of the Company, unclaimed dividends - as established in the Joint Stock Company Law, dividends and Interest on Shareholders' Equity declared and unclaimed by shareholders within 3 years, are reverted to shareholders' equity at the time of its prescription and allocated to a supplementary reserve to expand businesses.

For the statement of cash flows, Interest on Shareholders' Equity and dividends paid to its shareholders are being allocated in the group of "financing activities".

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;e. <u>Treasury shares</u>

The Company maintains treasury shares recorded at acquisition cost, in a contra account of shareholders' equity, as established by IAS 32/CPC 39. Treasury shares do not confer voting rights or the right to receive dividends and do not generate effects on income (loss) from disposal or cancellation.

On February 12, 2025, the Board of Directors closed the previous share buyback program and approved a new one for up to 67,210,173 common shares of the Company, corresponding to approximately 2.78% of the total common shares of the Company. The common shares acquired under the share repurchase program will be held in treasury and subsequently canceled, without share capital decrease. In addition, approximately five million shares acquired under the buyback program will be earmarked for share-based compensation under the Long-Term Incentive Plan. The goal is to enhance value for shareholders through the efficient use of cash and cash equivalents and to meet the Long Term Incentive Plan (LTI).

Since the approval date of this program until September 30, 2025, the Company has repurchased 17,241 thousand shares for a total amount of R$368,940.

On September 30, 2025, the Company holds in Treasury 15,883 (201 on December 31, 2024) thousand common shares, totaling R$343,444 (R$3,451 on December 31, 2024).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;27. Long-term incentive plan

**<u>2021-2023 Plan and 2024-2026 Plan</u>**

On March 30, 2021 and March 28, 2024, they were approved by the General Meeting of shareholders of TIM S.A. (TIM Participações S.A. before the merger by TIM S.A. on August 31, 2020), long-term incentive plans: "2021-2023 Plan" and "2024-2026 Plan" respectively, granted to senior directors and to those who occupy the position of key positions in the Company.

The 2021-2023 and 2024-2026 Plans provide for the granting of shares (performance shares and/or restricted shares). They propose to grant participants shares issued by the Company, subject to the participant's permanence in the Company (achievement of specific goals). The number of shares may vary, for more or for less, as a result of the performance and possibly of the dividend award, considering the criteria provided for in each Grant.

For the 2021-2023 and 2024-2026 plan, the term of validity has the same periodicity of 3 years related to its vesting. These Plans, in addition to considering the transfer of shares, also provides for the possibility of making payment to participants of the equivalent amount in cash.

The total amount of the expense was calculated considering the value of the shares and is recognized in the results over the vesting period.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

Stock Program Table (Performance Shares and Restricted Shares)

---

| | | | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;**Identification of grant** | &nbsp;&nbsp;**Shares granted (principal)** | &nbsp;&nbsp;**Grant Price** | &nbsp;&nbsp;**Stock balance (principal) at the beginning of the period (Dec 2024)** | &nbsp;&nbsp;**Shares (principal) granted during the period of 2025** | &nbsp;&nbsp;**Shares transferred during the period** | &nbsp;&nbsp;**Shares transferred during the period** | &nbsp;&nbsp;**Shares transferred during the period** | &nbsp;&nbsp;**Shares transferred during the period** | &nbsp;&nbsp;**Paid in cash during the period** | &nbsp;&nbsp;**Paid in cash during the period** | &nbsp;&nbsp;**Paid in cash during the period** | &nbsp;&nbsp;**Paid in cash during the period** | &nbsp;&nbsp;**Shares canceled (principal) during the period** | &nbsp;&nbsp;**Stock balance (principal) at the end of the period (Sept/2025)** |
| &nbsp;&nbsp;**Identification of grant** | &nbsp;&nbsp;**Shares granted (principal)** | &nbsp;&nbsp;**Grant Price** | &nbsp;&nbsp;**Stock balance (principal) at the beginning of the period (Dec 2024)** | &nbsp;&nbsp;**Shares (principal) granted during the period of 2025** | &nbsp;&nbsp;**Billed volume (principal)** | &nbsp;&nbsp;**Performance change** | &nbsp;&nbsp;**Additional**<br> **dividends** | &nbsp;&nbsp;**Subtotal of shares transferred** | &nbsp;&nbsp;**Billed volume**<br> **(principal)** | &nbsp;&nbsp;**Performance change** | &nbsp;&nbsp;**Additional**<br> **dividends** | &nbsp;&nbsp;**Subtotal of shares paid in cash** | &nbsp;&nbsp;**Shares canceled (principal) during the period** | &nbsp;&nbsp;**Stock balance (principal) at the end of the period (Sept/2025)** |
| &nbsp;&nbsp;2024-2026 Plan<br> 2025 Grant(s) | &nbsp;&nbsp;1383956 &nbsp;&nbsp;May 2028 | &nbsp;&nbsp;R$17.22 | &nbsp;&nbsp;- | &nbsp;&nbsp;1383956 | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;**-** | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;**-** | &nbsp;&nbsp;(41808) | &nbsp;&nbsp;**1342148** |
| &nbsp;&nbsp;2024-2026 Plan<br> 2024 Grant(s) | &nbsp;&nbsp;1226859 &nbsp;&nbsp;July 2027 | &nbsp;&nbsp;R$18.34 | &nbsp;&nbsp;1142341 | &nbsp;&nbsp;- | &nbsp;&nbsp;(88693) | &nbsp;&nbsp;(44360) | &nbsp;&nbsp;(11012) | &nbsp;&nbsp;**(144065)** | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;**-** | &nbsp;&nbsp;- | &nbsp;&nbsp;**1053648** |
| &nbsp;&nbsp;2021-2023 Plan<br> 2023 Grant(s) | &nbsp;&nbsp;1560993 &nbsp;&nbsp;July 2026 | &nbsp;&nbsp;R$12.60 | &nbsp;&nbsp;1097732 | &nbsp;&nbsp;- | &nbsp;&nbsp;(303469) | &nbsp;&nbsp;(265491) | &nbsp;&nbsp;(77121) | &nbsp;&nbsp;**(646081)** | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;**-** | &nbsp;&nbsp;(2) | &nbsp;&nbsp;**794261** |
| &nbsp;&nbsp;2021-2023 Plan<br> 2022 Grant(s) | &nbsp;&nbsp;1227712 &nbsp;&nbsp;Apr 2025 | &nbsp;&nbsp;R$13.23 | &nbsp;&nbsp;426595 | &nbsp;&nbsp;- | &nbsp;&nbsp;(403661) | &nbsp;&nbsp;(253959) | &nbsp;&nbsp;(111224) | &nbsp;&nbsp;**(768845)** | &nbsp;&nbsp;(11646) | &nbsp;&nbsp;(6186) | &nbsp;&nbsp;(3016) | &nbsp;&nbsp;**(20848)** | &nbsp;&nbsp;(11289) | &nbsp;&nbsp;**-** |
| &nbsp;&nbsp;**Total** | &nbsp;&nbsp;**Total** |  | &nbsp;&nbsp;**2666668** | &nbsp;&nbsp;**1383956** | &nbsp;&nbsp;**(795823)** | &nbsp;&nbsp;(563810) | &nbsp;&nbsp;(199357) | &nbsp;&nbsp;**(1558991)** | &nbsp;&nbsp;**(11646)** | &nbsp;&nbsp;(6186) | &nbsp;&nbsp;(3016) | &nbsp;&nbsp;**(20848)** | &nbsp;&nbsp;(53099) | &nbsp;&nbsp;**3190057** |
| &nbsp;&nbsp;Weighted average price of the balance of grants | &nbsp;&nbsp;Weighted average price of the balance of grants | &nbsp;&nbsp;**R$16.44** |  |  |  |  |  |  |  |  |  |  |  |  |

---

Stock Program Table (Performance Shares and Restricted Shares)

---

| | | | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;**Identification of grant** | &nbsp;&nbsp;**Shares granted (principal)** | &nbsp;&nbsp;**Grant Price** | &nbsp;&nbsp;**Stock balance (principal) at the beginning of the period (Dec 2023)** | &nbsp;&nbsp;**Shares (principal) granted during the period** | &nbsp;&nbsp;**Shares transferred during the period** | &nbsp;&nbsp;**Shares transferred during the period** | &nbsp;&nbsp;**Shares transferred during the period** | &nbsp;&nbsp;**Shares transferred during the period** | &nbsp;&nbsp;**Paid in cash during the period** | &nbsp;&nbsp;**Paid in cash during the period** | &nbsp;&nbsp;**Paid in cash during the period** | &nbsp;&nbsp;**Paid in cash during the period** | &nbsp;&nbsp;**Shares canceled (principal) during the period** | &nbsp;&nbsp;**Stock balance (principal) at the end of the period (Sept/2024)** |
| &nbsp;&nbsp;**Identification of grant** | &nbsp;&nbsp;**Shares granted (principal)** | &nbsp;&nbsp;**Grant Price** | &nbsp;&nbsp;**Stock balance (principal) at the beginning of the period (Dec 2023)** | &nbsp;&nbsp;**Shares (principal) granted during the period** | &nbsp;&nbsp;Billed volume (principal) | &nbsp;&nbsp;Performance change | &nbsp;&nbsp;Additional<br> dividends | &nbsp;&nbsp;Subtotal of shares transferred | &nbsp;&nbsp;Billed volume<br> (principal) | &nbsp;&nbsp;Performance change | &nbsp;&nbsp;Additional<br> dividends | &nbsp;&nbsp;Subtotal of shares paid in cash | &nbsp;&nbsp;**Shares canceled (principal) during the period** | &nbsp;&nbsp;**Stock balance (principal) at the end of the period (Sept/2024)** |
| &nbsp;&nbsp;2024-2026 Plan<br> 2024 Grant(s) | &nbsp;&nbsp;1226859 &nbsp;&nbsp;July 2027 | &nbsp;&nbsp;R$18.34 | &nbsp;&nbsp;- | &nbsp;&nbsp;1226859 | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;**-** | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;**-** | &nbsp;&nbsp;(51535) | &nbsp;&nbsp;**1175324** |
| &nbsp;&nbsp;2021-2023 Plan<br> 2023 Grant(s) | &nbsp;&nbsp;1560993 &nbsp;&nbsp;July 2026 | &nbsp;&nbsp;R$12.60 | &nbsp;&nbsp;1535604 | &nbsp;&nbsp;- | &nbsp;&nbsp;(227983) | &nbsp;&nbsp;(223132) | &nbsp;&nbsp;(24405) | &nbsp;&nbsp;**(475520)** | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;**-** | &nbsp;&nbsp;(46018) | &nbsp;&nbsp;**1261603** |
| &nbsp;&nbsp;2021-2023 Plan<br> 2022 Grant(s) | &nbsp;&nbsp;1227712 &nbsp;&nbsp;Apr 2025 | &nbsp;&nbsp;R$13.23 | &nbsp;&nbsp;771302 | &nbsp;&nbsp;- | &nbsp;&nbsp;(252442) | &nbsp;&nbsp;(374411) | &nbsp;&nbsp;(53679) | &nbsp;&nbsp;**(680532)** | &nbsp;&nbsp;(7055) | &nbsp;&nbsp;(10463) | &nbsp;&nbsp;(1500) | &nbsp;&nbsp;**(19018)** | &nbsp;&nbsp;(12078) | &nbsp;&nbsp;**499727** |
| &nbsp;&nbsp;2021-2023 Plan<br> 2021 Grant(s) | &nbsp;&nbsp;3431610 &nbsp;&nbsp;May 2024 | &nbsp;&nbsp;R$12.95 | &nbsp;&nbsp;821942 | &nbsp;&nbsp;- | &nbsp;&nbsp;(782079) | &nbsp;&nbsp;(344768) | &nbsp;&nbsp;(123101) | &nbsp;&nbsp;**(1249948)** | &nbsp;&nbsp;(31177) | &nbsp;&nbsp;(15312) | &nbsp;&nbsp;(5080) | &nbsp;&nbsp;**(51569)** | &nbsp;&nbsp;(8686) | &nbsp;&nbsp;**-** |
| &nbsp;&nbsp;Total | &nbsp;&nbsp;**7447174** |  | &nbsp;&nbsp;**3128848** | &nbsp;&nbsp;**1226859** | &nbsp;&nbsp;**(1262504)** | &nbsp;&nbsp;**(942311)** | &nbsp;&nbsp;**(201185)** | &nbsp;&nbsp;**(2406000)** | &nbsp;&nbsp;**(38232)** | &nbsp;&nbsp;**(25775)** | &nbsp;&nbsp;**(6580)** | &nbsp;&nbsp;**(70587)** | &nbsp;&nbsp;**(118317)** | &nbsp;&nbsp;**2936654** |
| &nbsp;&nbsp;Weighted average price of the balance of grants | &nbsp;&nbsp;Weighted average price of the balance of grants | &nbsp;&nbsp;**R$15.01** |  |  |  |  |  |  |  |  |  |  |  |  |

---

The base price of the share of each share was calculated using the weighted averages of TIM S.A.'s share price. (TIM Participações S.A. before the merger by TIM S.A. on August 31, 2020), considering the following periods:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· **2021-2023 Plan - 1<sup>st</sup> Grant**-traded volume and trading price of TIM S.A. shares for the period 03/01/2021–03/31/2021.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· **2021–2023 Plan – 2<sup>nd</sup> Grant** - traded volume and trading price of TIM S.A. shares in the period 03/01/2022–03/31/2022.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· **2021-2023 Plan - 3<sup>rd</sup> Grant**-traded volume and trading price of TIM S.A. shares for the period 03/01/2023–03/31/2023.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· **2024-2026 Plan - 1<sup>st</sup> Grant**-traded volume and trading price of TIM S.A. shares for the period 03/01/2024–03/31/2024.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· **2024-2026 Plan - 2<sup>nd</sup> Grant**-traded volume and trading price of TIM S.A. shares for the period 03/01/2025–03/31/2025.

On September 30, 2025, expenses related to said long-term benefit plans totaled R$27,485 (R$23,181 as of September 30, 2024). In the nine-month period ended September 30, 2025, the Company made cash payments to participants of the long-term incentive program totaling R$14,667.

**<u>Termination of the share buyback program and approval of a new program</u>**

As described in Note 25.e, in February 2025, the Company's Management approved the new program, which will allocate approximately 5 million shares acquired to share-based compensation under the Long-Term Incentive Plan. By September 30, 2025, the Company had repurchased and transferred 1.6 million shares to meet the Long Term Incentive Plan program.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;28. Net revenue

<u>Revenues from services rendered</u>

The principal service revenue derives from monthly subscription, the provision of separate voice, SMS and data services, and user packages combining these services, roaming charges and interconnection revenue. The revenue is recognized as the services are used, net of sales taxes and discounts granted on services. This revenue is recognized only when the amount of services rendered can be estimated reliably.

Revenues are recognized monthly, through billing, and revenues to be billed between the billing date and the end of the month (unbilled) are identified, processed, and recognized in the month in which the service was provided. These non-billed revenues are recorded on an estimated basis, which takes into account consumption data and number of days elapsed since the last billing date.

Interconnection traffic and roaming revenue are recorded separately, without offsetting the amounts owed to other telecom operators (the latter are accounted for as operating costs).

The minutes not used by customers and/or reload credits in the possession of trading partners regarding the prepaid service system are recorded as deferred revenue and allocated to income (loss) when these services are actually used by customers.

The net service revenue item also includes revenue from new partnership agreements (financial, education and advertising), and the amount of revenue recognized in the period ended September 30, 2025 is R$80,775 (R$101,349 in the same period of 2024).

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

In March 2025, the agreement made between TIM S.A. and C6 Bank was approved by the Cayman Islands Monetary Authority (CIMA), confirming the termination of the partnership, as well as the related disputes and arbitration proceedings that were underway. Outstanding amounts will be received by TIM according to established terms.

<u>Revenues from sales of goods</u>

Revenues from sales of goods (telephones, mini-modems, tablets and other equipment) are recognized when the performance obligations associated with the contract are transferred to the buyer. Revenues from sales of devices to trading partners are accounted for at the time of their physical delivery to the partner, net of discounts, and not at the time of sale to the end customer, since the Company has no control over the good sold.

 <u>Contract identification</u> 

The Company monitors commercial contracts in order to identify the main contractual clauses and other elements present in the contracts that could be relevant in the application of the accounting rule IFRS 15 / CPC47 – Revenue from Contracts with Customers.

<u>Identification of the performance obligation</u> 

Based on the review of its contracts, the Company mainly verified the existence of the following performance obligations:

(i) sale of equipment; and

(ii) provision of mobile, fixed and internet telephony services.

Thus, the Company started to recognize revenues when (or as) the Company meets the performance obligation by transferring the asset or service promised to the customer; and the asset is considered transferred when or as the customer obtains control of that asset.

 <u>Determining and Allocating the Transaction Price to the Performance Obligation</u> 

The Company understands that its commercial packages that combine services and sale of cellular handsets with discounts. In accordance with IFRS 15 / CPC 47, the Company is required to perform the discount allocation and recognize revenues related to each performance obligation based on their standalone selling prices.

<u>Cost to obtain contract</u> 

All incremental costs related to obtaining a contract (sales commissions and other costs of acquisition from third parties) are recorded as prepaid expenses and (as described in Note 10) amortized over the same period as the revenue associated with this asset. Similarly, certain contract compliance costs are also deferred to the extent that they relate to performance obligations under the customer agreement, i.e. when the customer obtains control over the asset.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

---

| | | |
|:---|:---|:---|
|  | **September 2025** | **September 2024** |
| **Net operating revenue** | 19704561 | 18817012 |
| &nbsp;&nbsp;&nbsp;&nbsp;Gross operating revenue | 29584916 | 27129493 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Service revenue | 28511802 | 25953825 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Revenue from services - Mobile | 26858664 | 24473660 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Service revenue - Landline | 1653138 | 1480165 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sale of goods | 1073114 | 1175668 |
| &nbsp;&nbsp;&nbsp;&nbsp;Deductions from gross revenue | (9880355) | (8312481) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Taxes levied | (2995740) | (2994473) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Discounts granted | (6876334) | (5304227) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Returns and other | (8281) | (13781) |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;29. Operating costs and expenses

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | &nbsp;&nbsp;**September 2025** | &nbsp;&nbsp;**September 2025** | &nbsp;&nbsp;**September 2025** | &nbsp;&nbsp;**September 2025** | &nbsp;&nbsp;**September 2024** | &nbsp;&nbsp;**September 2024** | &nbsp;&nbsp;**September 2024** | &nbsp;&nbsp;**September 2024** |
|  | &nbsp;&nbsp;Cost of services rendered and goods sold | &nbsp;&nbsp;Marketing expenses | &nbsp;&nbsp;General and administrative expenses | &nbsp;&nbsp;Total | &nbsp;&nbsp;Cost of services rendered and goods sold | &nbsp;&nbsp;Marketing expenses | &nbsp;&nbsp;General and administrative expenses | &nbsp;&nbsp;Total |
|  | &nbsp;&nbsp;(9196777) | &nbsp;&nbsp;(4483763) | &nbsp;&nbsp;(1290935) | &nbsp;&nbsp;(14971475) | &nbsp;&nbsp;(8827486) | &nbsp;&nbsp;(4472387) | &nbsp;&nbsp;(1319767) | &nbsp;&nbsp;(14619640) |
| &nbsp;&nbsp;Personnel | &nbsp;&nbsp;(46726) | &nbsp;&nbsp;(734382) | &nbsp;&nbsp;(342525) | &nbsp;&nbsp;(1123633) | &nbsp;&nbsp;(41603) | &nbsp;&nbsp;(679334) | &nbsp;&nbsp;(374930) | &nbsp;&nbsp;(1095867) |
| &nbsp;&nbsp;Outsourced services | &nbsp;&nbsp;(474250) | &nbsp;&nbsp;(1512322) | &nbsp;&nbsp;(567360) | &nbsp;&nbsp;(2553932) | &nbsp;&nbsp;(526651) | &nbsp;&nbsp;(1573276) | &nbsp;&nbsp;(583408) | &nbsp;&nbsp;(2683335) |
| &nbsp;&nbsp;Interconnection and connection means | &nbsp;&nbsp;(2751755) | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;(2751755) | &nbsp;&nbsp;(2224548) | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;(2224548) |
| &nbsp;&nbsp;Depreciation and amortization | &nbsp;&nbsp;(4670240) | &nbsp;&nbsp;(309473) | &nbsp;&nbsp;(320833) | &nbsp;&nbsp;(5300546) | &nbsp;&nbsp;(4707998) | &nbsp;&nbsp;(290681) | &nbsp;&nbsp;(301954) | &nbsp;&nbsp;(5300633) |
| &nbsp;&nbsp;Taxes, fees and contributions | &nbsp;&nbsp;(110925) | &nbsp;&nbsp;(667598) | &nbsp;&nbsp;(20388) | &nbsp;&nbsp;(798911) | &nbsp;&nbsp;(94245) | &nbsp;&nbsp;(703808) | &nbsp;&nbsp;(21220) | &nbsp;&nbsp;(819273) |
| &nbsp;&nbsp;Rentals and reinsurance | &nbsp;&nbsp;(437083) | &nbsp;&nbsp;(138364) | &nbsp;&nbsp;(23868) | &nbsp;&nbsp;(599315) | &nbsp;&nbsp;(425542) | &nbsp;&nbsp;(132870) | &nbsp;&nbsp;(22312) | &nbsp;&nbsp;(580724) |
| &nbsp;&nbsp;Cost of goods sold | &nbsp;&nbsp;(699586) | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;(699586) | &nbsp;&nbsp;(763279) | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;(763279) |
| &nbsp;&nbsp;Advertising | &nbsp;&nbsp;- | &nbsp;&nbsp;(527611) | &nbsp;&nbsp;- | &nbsp;&nbsp;(527611) | &nbsp;&nbsp;- | &nbsp;&nbsp;(541756) | &nbsp;&nbsp;- | &nbsp;&nbsp;(541756) |
| &nbsp;&nbsp;Losses on doubtful accounts | &nbsp;&nbsp;- | &nbsp;&nbsp;(564896) | &nbsp;&nbsp;- | &nbsp;&nbsp;(564896) | &nbsp;&nbsp;- | &nbsp;&nbsp;(511780) | &nbsp;&nbsp;- | &nbsp;&nbsp;(511780) |
| &nbsp;&nbsp;Other | &nbsp;&nbsp;(6212) | &nbsp;&nbsp;(29117) | &nbsp;&nbsp;(15961) | &nbsp;&nbsp;(51290) | &nbsp;&nbsp;(43620) | &nbsp;&nbsp;(38882) | &nbsp;&nbsp;(15943) | &nbsp;&nbsp;(98445) |

---

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

The Company makes contributions to public or private pension insurance plans on a mandatory, contractual or voluntary basis while the employee is on the staff of the Company in the amount of R$24,394 (R$19,170 in the same period of 2024). Such plans do not bring any additional obligations to the Company. If the employee ceases to be part of the company's staff in the period necessary to have the right to withdraw contributions made by sponsors, the amounts to which the employee is no longer entitled and which may represent a decrease in the company's future contributions to active employees, or a cash refund of these amounts, are released as assets.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;30. Other net revenues (expense), net

---

| | | |
|:---|:---|:---|
|  | **September 2025** | **September 2024** |
| Revenues |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Fines on telecommunication services | 87753 | 75239 |
| &nbsp;&nbsp;&nbsp;&nbsp;Revenue on disposal of assets | 6123 | 6180 |
| &nbsp;&nbsp;&nbsp;&nbsp;Other revenues (i) | 59053 | 51270 |
|  | 152929 | 132689 |
| Expenses |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;FUST/FUNTTEL (ii) | (120364) | (121125) |
| &nbsp;&nbsp;&nbsp;&nbsp;Taxes, fees and contributions | (8921) | (15258) |
| &nbsp;&nbsp;&nbsp;&nbsp;Provision for legal and administrative proceedings, net of reversal | (145044) | (189023) |
| &nbsp;&nbsp;&nbsp;&nbsp;Expenses on disposal of assets | (10974) | (6594) |
| &nbsp;&nbsp;&nbsp;&nbsp;Other expenses | (16846) | (19613) |
|  | (302149) | (351613) |
| Other revenues (expenses), net | (149220) | (218924) |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) It mainly represents deferred revenue in the towers
sold (as per Note 18), of which R$40,571 on September 30, 2025, (R$40,571 in the same period of 2024).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) Representing the expenses incurred with contributions
on the various telecommunications revenues due to ANATEL, according to current legislation.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;31. Financial revenues

---

| | | |
|:---|:---|:---|
|  | **September 2025** | **September 2024** |
| **Financial revenues** | **1133460** | **616279** |
| **Interest on interest earning bank deposits** | 566532 | 287563 |
| **Interest received from customers** | **32879** | **30194** |
| **Swap interest <sup>(iii)</sup>** | **206234** | **174531** |
| **Interest on lease** | **21656** | **21204** |
| **Inflation adjustment<sup>(i)</sup>** | **227430** | **82133** |
| **Other derivatives (iii)** | **-** | **19587** |
| **Other revenue** | **78729** | **1067** |

---

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

(i) A substantial part is related to monetary restatement on tax credits and judicial deposits. In 2025, TIM reversed an accounting provision related to the Public Civil Action filed by the Public Ministry of the Federal District and Territories, in which alleged defects in the quality of service provision for users of the Infinity plan are discussed, in the amount of R$169 million, consisting of R$50 million principal and R$119 million inflation adjustment, as mentioned in Note 24 a.2.

(ii) Represents gains obtained from swap instruments obtained to hedge the Company from changes in interest rates on debts.

(ii) in 2024, the effect is the difference between the market value and the cost of the share subscription options related to the operational partnership with Banco C6, started in 2020, to which the Company was entitled in the period due to the achievement of contract targets. Such partnership was terminated in the first quarter of 2025, see Notes 12 and 36.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;32. Financial expenses

---

| | | |
|:---|:---|:---|
|  | **September 2025** | **September 2024** |
| **Financial expenses** | **(2484059)** | **(2075930)** |
| **Interest and inflation adjustment on loans and financing** | (188329) | (186132) |
| **Interest on taxes and rates** | (320793) | (201863) |
| **Swap interest** | (241093) | (271770) |
| **Interest on lease liabilities, net of cancellations** | (1190878) | (1072860) |
| **Inflation adjustment<sup>(i)</sup>** | (171911) | (146780) |
| **Discounts granted** | (37884) | (32287) |
| **Other derivatives<sup>(ii)</sup>** | (165780) |  |
| **Other expenses** | (167391) | (164238) |

---

 

(i) A substantial part is related to inflation adjustment of judicial and administrative proceedings, of R$171,911 (R$136,524 in the same period of 2024); and

(ii) As a result of the agreement signed between TIM and Banco C6 and approved by CIMA in the 1<sup>st</sup> quarter of 2025, the financial assets held by TIM were adjusted in accordance with the contractual terms.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;33. Foreign exchange variations, net

---

| | | |
|:---|:---|:---|
|  | **September 2025** | **September 2024** |
| Revenues |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Loans and financing<sup>(i)</sup> | 7739 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Suppliers | 102320 | 20082 |
| &nbsp;&nbsp;&nbsp;&nbsp;Swap<sup>(ii)</sup> | 3602 | 98414 |
| &nbsp;&nbsp;&nbsp;&nbsp;Accounts receivable | 40184 | 60862 |
| &nbsp;&nbsp;&nbsp;&nbsp;Financial assets | 11990 | 16451 |
|  | 165835 | 195809 |
| Expenses |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Loans and financing<sup>(i)</sup> | (3596) | (49103) |
| &nbsp;&nbsp;&nbsp;&nbsp;Suppliers | (49550) | (46258) |
| &nbsp;&nbsp;&nbsp;&nbsp;Swap<sup>(ii)</sup> | (7739) | (49310) |
| &nbsp;&nbsp;&nbsp;&nbsp;Accounts receivable | (114036) | (19879) |
| &nbsp;&nbsp;&nbsp;&nbsp;Financial assets | (58016) | (5865) |
|  | (232937) | (170415) |
| Net foreign exchange variations | (67102) | 25394 |

---

(i) It mainly refers to foreign exchange variation on loans and financing in foreign currency.

(ii) Referring to derivative financial instruments to mitigate risks of foreign exchange variations related to foreign currency debts (Note 37).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;34. Earnings per share

(a) Basic

Basic earnings per share are calculated by dividing profit attributable to Company's shareholders by the weighted average number of shares issued during the period, excluding treasury shares.

---

| | | |
|:---|:---|:---|
|  | **September 2025** | **September 2024** |
| **Income attributable to the Company's shareholders** | **2980714** | **2105669** |
| **Weighted average number of shares outstanding (thousands)** | **2418962** | **2419898** |
| **Basic earnings per share (in R$)** | **1.23** | **0.87** |

---

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

(b) Diluted

Diluted earnings per share are calculated by adjusting the weighted average amount of shares outstanding, excluding treasury shares, to assume the conversion of all potential dilutive shares.

---

| | | |
|:---|:---|:---|
|  | **September 2025** | **September 2024** |
| **Income attributable to the Company's shareholders** | **2980714** | **2105669** |
| **Weighted average number of shares outstanding (thousands)** | **2419921** | **2420281** |
| **Diluted earnings per share (in R$)** | **1.23** | **0.87** |

---

The calculation of diluted earnings per share considered 959 (383 thousands on September 30, 2024) shares related to the long-term, as mentioned in Note 27.

The reverse stock split operation, as described in Note 25, did not impact the calculation of basic and diluted earnings per share, as there was no change in the weighted average number of shares outstanding.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;35. Balances and transactions with related parties

The balances of transactions with Telecom Italia Group companies, parent company and associated companies are as follows:

---

| | | |
|:---|:---|:---|
|  | **Assets** | **Assets** |
|  | **September 2025** | **December 2024** |
| **Telecom Italia Sparkle<sup>(i)</sup>** | **7022** | **10188** |
| **Gruppo Havas<sup>(vi)</sup>** |  | **12831** |
| **TI Sparkle<sup>(iii)</sup>** | **30** | **28** |
| **TIM Brasil (vii)** | **23342** | **23260** |
| **Telecom Italia S.p.A. (ii)** | **7092** | **24962** |
| **I-Systems <sup>(ix)</sup>** | **48008** | **45907** |
| **Other** | **97** | **97** |
| **Total** | **85591** | **117273** |

---

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

---

| | | |
|:---|:---|:---|
|  | **Liabilities** | **Liabilities** |
|  | **September 2025** | **December 2024** |
| Telecom Italia S.p.A. (ii) | 120430 | 154729 |
| Telecom Italia Sparkle<sup>(i)</sup> | 3750 | 11599 |
| TI Sparkle<sup>(iii)</sup> | 2466 | 11290 |
| TIM Brasil (iv) | 10858 | 10858 |
| Vivendi Group<sup>(v)</sup> |  | 1152 |
| Gruppo Havas<sup>(vi)</sup> |  | 104757 |
| I-Systems<sup>(viii)</sup> | 59059 | 58613 |
| TIM Brasil (x) | 1187826 | 367943 |
| Other | 7023 | 3865 |
| Total | 1391412 | 724806 |

---

---

| | | |
|:---|:---|:---|
|  | **Revenues** | **Revenues** |
|  | **September 2025** | **September 2024** |
| **Telecom Italia S.p.A. (ii)** | **18667** | **4525** |
| **Telecom Italia Sparkle<sup>(i)</sup>** | 3033 | 4819 |
| **TI Sparkle<sup>(iii)</sup>** | 247 | 253 |
| **I Systems<sup>(ix)</sup>** | 1680 | 2593 |
| **Total** | **23627** | **12190** |

---

---

| | | |
|:---|:---|:---|
|  | **Cost / Expense** | **Cost / Expense** |
|  | **September 2025** | **September 2024** |
| **Telecom Italia S.p.A. (ii)** | **115882** | **112995** |
| **Telecom Italia Sparkle<sup>(i)</sup>** | 3504 | 5497 |
| **TI Sparkle<sup>(iii)</sup>** | 10933 | 10049 |
| **Vivendi Group<sup>(v)</sup>** | 1851 | 4724 |
| **Gruppo Havas<sup>(vi)</sup>** | 274836 | 463722 |
| **I-Systems<sup>(viii)</sup>** | 340893 | 332369 |
| **Other** | 24929 | 19784 |
| **Total** | **772828** | **949140** |

---

(i) amounts refer to *roaming*, Value-Added Services – VAS, transfer of means and international voice-*wholesale*.

(ii) The amounts refer to international roaming, technical assistance and value added services – VAS and licensing for the use of a registered trademark, granting TIM. S.A. the right to use the "TIM" brand upon payment of royalties in the amount of 0.5% of the Company's net revenue, with payment made on a quarterly basis.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

(iii) Values refer to *link* rental, EILD rental, media rental (submarine cable) and signaling service.

(iv) Mainly refer to judicial deposits made on account of labor claims and transfers of employees.

(v) the values refer to Value Added Services-VAS. In May 2025, the Vivendi Group ceased to be a related party.

(vi) From the values described above, in the result, they refer to advertising services, of which, R$255,949 (R$458,185 on September 30, 2024), are related to media transfers. In May 2025, Gruppo Havas ceased to be a related party.

(vii) Refer to judicial deposits made on account of labor claims.

(viii) The amounts refer to fiber infrastructure capacity services.

(ix) Refers mainly to prepaid expenses, which represent the costs of installing the neutral network deferred for the effectiveness of the contract.

(x) The amounts refer to the balance of interest on shareholders' equity and dividends payable to the parent company.

The Company has social investment actions that include donations, projects developed by the Tim Institute and sponsorships. On September 30, 2025, the Company invested R$8,269 (R$5,812 on September 30, 2024).

Sales and purchases involving related parties are carried out at prices equivalent to those practiced in the market. Outstanding balances at the end of the period are not linked to guarantees and are settled in cash. There were no guarantees provided or received in connection with any accounts receivable or payable involving related parties.

Balances on equity accounts are recorded in the groups: trade accounts receivable, prepaid expenses, suppliers and other current assets and liabilities.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;36. Management remuneration

The key management personnel includes: statutory directors and the Board of Directors. The payment of key management personnel for the provision of their services is presented below:

---

| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp;**September 2025** | &nbsp;&nbsp;**September 2024** |
| Short-term benefits | &nbsp;&nbsp;20224 | &nbsp;&nbsp;20351 |
| Share-based remuneration | &nbsp;&nbsp;13578 | &nbsp;&nbsp;8695 |
|  | &nbsp;&nbsp;33802 | &nbsp;&nbsp;29046 |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;37. Financial instruments and risk management

Among the financial instruments registered in the Company, there are derivatives that are financial assets or liabilities measured at fair value through profit or loss. At each balance sheet date such assets/liabilities are measured at their fair value. Interest, monetary correction, foreign exchange variation and variations arising from

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

the fair value measurement, where applicable, shall be recognized in the result when incurred, under the line of financial revenues or expenses.

Derivatives are initially recognized at fair value on the date the derivative agreement is entered into, and are subsequently remeasured at fair value. The Company does not apply "*hedge accounting"*.

The company carries out transactions with derivative financial instruments, without speculative purposes, only with the aim of i) reducing risks related to foreign exchange variation and ii) managing interest rate exposure. The Company's derivative financial instruments are specifically represented by swap and options contracts.

The company's financial instruments are being presented in compliance with IFRS 9 / CPC 48.

The main risk factors to which the Company is exposed are:

(i) Foreign exchange variation risks

The exchange rate risks relate to the possibility of the Company computing i) losses derived from fluctuations in exchange rates by increasing the balances of debt with loans and financing obtained in the market and the corresponding financial expenses or ii) increase in cost in commercial contracts that have some type of link to foreign exchange variation. In order for these types of risks to be mitigated, the company performs: swap contracts with financial institutions with the aim of canceling the impacts arising from the fluctuation of exchange rates on the balance sheet and financial result and commercial contracts with foreign exchange band clauses with the aim of partially mitigating foreign exchange risks or derivative financial instruments to reduce the remaining risks of foreign exchange exposure in commercial contracts.

On September 30, 2025 and December 31, 2024, the Company's loans and financings indexed to the variation of foreign currencies are fully protected, both in terms and in value, by swap contracts. Gains or losses on these swap contracts are recorded in the company's earnings.

(ii) Interest rate risks

Interest rate risks refer to:

The possibility of variations in the fair value of the loans obtained by the company indexed to TJLP, IPCA, fixed rate and/or TLP, when such rates pose a risk to the company's perspective of not corresponding proportionally to the rates relating to Interbank Certificates of Deposit (CDI). The Company opted to hedge the exposure linked to the IPCA arising from the issuance of debentures, financing to BNDES (FINAME) and BNB, all of them until maturity.

The possibility of an unfavorable movement in interest rates would cause an increase in the financial expenses of the Company, as a result of the share of the debt and the passive positions that the Company has in swap contracts linked to floating interest rates (percentage of the CDI). However, on September 30, 2025 and December 31, 2024, the Company maintains its financial resources applied to Interbank Certificates of Deposit (CDI), which substantially reduces this risk.

(iii) Credit risk inherent in the provision of services

The risk is related to the possibility of the company computing losses derived from the inability of the subscribers to honor the payments of the invoiced amounts. To minimize this risk, the company preventively performs credit analysis of all orders imputed by the sales areas and monitors the accounts receivable of subscribers, blocking the ability to use services, among other actions, if customers do not pay their debts. There are no customers who have contributed more than 10% of net accounts receivable on September 30, 2025 and December 31, 2024 or revenues from services rendered during the periods ended September 30, 2025 and 2024.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

(iv) Credit risk inherent in the sale of telephone sets and prepaid telephone cards

The group's policy for the sale of telephone devices and the distribution of prepaid telephone cards is directly related to the credit risk levels accepted during the normal course of business. The selection of partners, the diversification of the portfolio of accounts receivable, the monitoring of loan conditions, the positions and limits of orders established for traders, the formation of collateral are procedures adopted by the company to minimize possible collection problems with its trading partners. There are no customers who contributed more than 10% of merchandise sales revenue during the periods ended September 30, 2025 and September 30, 2024. There are no customers who contributed more than 10% of the net receivables from the sale of goods as of September 30, 2025 and December 31, 2024.

(v) Liquidity risk

Liquidity risk arises from the need for cash before the obligations assumed. The Company structures the maturities of its non-derivative financial instruments and their respective derivative financial instruments so as not to affect liquidity. See Notes 18 and 21.

The liquidity and cash flow management of the Company are carried out daily to ensure that the operational cash generation and prior fund raising, when necessary, are sufficient to maintain its schedule of operational and financial commitments.

All interest earning bank deposits of the Company have daily liquidity and the Management may, even in specific cases: i) revise the dividend payment policy; ii) issue new shares; and/or iii) sell assets to increase liquidity.

(vi) Financial credit risk

The cash flow forecast is performed by the Finance Executive Board, which monitors the continuous forecasts of the liquidity requirements to ensure that the Company has enough cash to satisfy its operating needs. This forecast takes into consideration the investment, debt financing plans, compliance with covenants, attainment of the internal goals and if applicable, external or legal regulatory requirements.

The risk is related to the possibility of the Company posting losses resulting from difficulties in the redemption of short-term interest earning bank deposits and swap contracts, due to possible insolvency of counterparties. The Company minimizes the risk associated with these financial instruments by maintaining operations only with financial institutions of recognized market strength, in addition to following a policy that establishes maximum levels of risk concentration per financial institution.

**<u>Fair value of derivative financial instruments:</u>**

The derivative financial instruments are presented below:

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **September 2025** | **September 2025** | **December 2024** | **December 2024** |
|  | **Assets** | **Liabilities** | **Assets** | **Liabilities** |
| **Operations with derivatives** | **395790** | **201073** | **379888** | **224275** |
| **Other derivatives<sup>(i)</sup>** | **-** | **-** | **522822** | **-** |
|  | **395790** | **201073** | **902710** | **224275** |
| **Current portion** | **(395790)** | **(201073)** | **(379888)** | **(224275)** |
| **Non-current portion** | **-** | **-** | **522822** | **-** |

---

(i) Other derivatives are instruments of share subscription options represented the option of the Company to subscribe 4.62% of the shares of C6 capital, where the Group/Company paid share subscription premiums totaling R$26.3 million. As required by IFRS 9/CPC 48, the financial instrument must be valued at its fair value, which corresponded to R$523 million on December 31, 2024.

In March 2025, after obtaining CIMA's approval, the Agreement signed on February 11, 2025, between the Company and Banco C6 was approved. Its purpose was to terminate the partnership between the parties and extinguish all ongoing disputes, including four arbitration proceedings. The Agreement includes the full disposal of the interest including all shares (Note 12) and subscription warrant outstanding (Note 37) held by TIM. With the formalization of the Agreement, the ownership interests and the subscription warrants were fully written off, with the recording of amounts receivable (see Note 6).

Non-derivative financial liabilities are substantially composed of accounts payable with suppliers, dividends payable and other obligations, the maturity of which will occur in the next 12 months, except for loans and financing and leases, the nominal flows of payments of which are disclosed in Notes 21 and 18.

**<u>Financial instruments measured at fair value:</u>**

---

| | | | |
|:---|:---|:---|:---|
|  | **September 2025** | **September 2025** | **September 2025** |
|  | **Level 1** | **Level 2** | **TOTAL** |
| &nbsp;&nbsp;&nbsp;&nbsp;Total assets | 3199086 | 571107 | 3770193 |
| &nbsp;&nbsp;&nbsp;&nbsp;Financial assets at fair value through profit or loss | 3199086 | 571107 | 3770193 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Derivative financial instruments |  | 395790 | 395790 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Marketable securities | 2878841 |  | 2878841 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other financial assets | 320245 | 175317 | 495562 |
| &nbsp;&nbsp;&nbsp;&nbsp;Total liabilities | - | 201073 | 201073 |
| &nbsp;&nbsp;&nbsp;&nbsp;Financial liabilities at fair value through profit or loss | - | 201073 | 201073 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Derivative financial instruments |  | 201073 | 201073 |

---

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

---

| | | | |
|:---|:---|:---|:---|
|  | **December 2024** | **December 2024** | **December 2024** |
|  | **Level 1** | **Level 2** | **TOTAL** |
| &nbsp;&nbsp;&nbsp;&nbsp;Total assets | 2662076 | 1240985 | 3903061 |
| &nbsp;&nbsp;&nbsp;&nbsp;Financial assets at fair value through profit or loss | 2662076 | 1240985 | 3903061 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Derivative financial instruments |  | 379888 | 379888 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other derivatives |  | 522822 | 522822 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Marketable securities | 2449682 |  | 2449682 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other financial assets | 212394 | 338275 | 550669 |
| &nbsp;&nbsp;&nbsp;&nbsp;Total liabilities | - | 224275 | 224275 |
| &nbsp;&nbsp;&nbsp;&nbsp;Financial liabilities at fair value through profit or loss | - | 224275 | 224275 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Derivative financial instruments |  | 224275 | 224275 |

---

The fair value of financial instruments traded in active markets is based on quoted market prices at the balance sheet date. A market is seen as active if quoted prices are ready and regularly available from a stock exchange, distributor, broker, industry group, pricing service, or regulatory agency, and those prices represent real market transactions and that occur regularly on purely commercial basis. These instruments are included in the Level 1. The instruments included in Level 1 mainly comprise the equity investments of bank certificates of deposit (CDB) and committed classified as securities for trading.

The fair value of financial instruments that are not traded on active markets (for example, over-the-counter derivatives) is determined based on valuation techniques. These valuation techniques maximize the use of the data adopted by the market where it is available and rely as little as possible on entity-specific estimates. If all relevant information required for the fair value of an instrument is adopted by the market, the instrument is included in Level 2.

If relevant information is not based on data adopted by the market, the instrument is included in Level 3.

Specific evaluation techniques used to measure the financial instruments include:

· Quoted market prices or quotes from financial institutions or brokerage firms for similar instruments.

· The fair value of swaps of interest rate is calculated at the present value of future cash flows estimated based on yield curves adopted by the market.

· Other techniques, such as analysis of discounted cash flows, available data of the last relevant transaction and analysis of results based on multiples of similar companies, are used to determine the fair value of the remaining financial instruments.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

The fair values of currency derivative financial instruments and interest rates of the Company were determined by means of future cash flows (active and passive position) using the contracted conditions and bringing these flows to present value through discounts for the use of future interest rate disclosed by market sources. Fair values were estimated at a specific time, based on available information and own evaluation methodologies.

**<u>Financial risk hedge policy adopted by the Company</u>**

The Company's policy establishes that mechanisms must be adopted to protect against financial risks arising from the contracting of financing in foreign currency or indexed to the interest rate, in order to manage said exposure.

The contracting of derivative financial instruments against foreign exchange exposure shall occur simultaneously with the contracting of the debt that gave rise to such exposure. The level of coverage to be contracted for such foreign exchange exposures shall be 100% of the risk, both in terms and in value. To cover interest rates, it is up to the Company to elect or not to contract a hedging mechanism, as provided for in the internal policies.

On September 30, 2025, there are no types of margins or guarantees applied to the company's derivative transactions.

Based on mandatory market developments, as of January 2024, we changed the index of our debt with KFW/Finnvera from Libor to SOFR.

Likewise, for maintaining the hedge, we migrated the swap transaction with Bank of America, which until then was indexed to Libor and became indexed to SOFR as of January 2024. Transition without any cash effect and with the same cost as a percentage of the original CDI.

The selection criteria of financial institutions follow parameters that take into account the rating provided by renowned risk analysis agencies, shareholders' equity and levels of concentration of operations and resources.

The operations with derivative financial instruments contracted by the company and in force on September 30, 2025 and December 31, 2024 are shown in the following table:

<u>September 30, 2025</u>

---

| | | | | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  |  |  | &nbsp;&nbsp; **<u>COUNTERPARTY</u>** | &nbsp;&nbsp; **<u>COUNTERPARTY</u>** | &nbsp;&nbsp; **<u>COUNTERPARTY</u>** | &nbsp;&nbsp; **<u>COUNTERPARTY</u>** | &nbsp;&nbsp; **<u>COUNTERPARTY</u>** |  |  | &nbsp;&nbsp;<u>% Coverage</u> | &nbsp;&nbsp;<u>% Coverage</u> | &nbsp;&nbsp; **<u>AVERAGE SWAP RATES</u>** | &nbsp;&nbsp; **<u>AVERAGE SWAP RATES</u>** | &nbsp;&nbsp; **<u>AVERAGE SWAP RATES</u>** | &nbsp;&nbsp; **<u>AVERAGE SWAP RATES</u>** |
| &nbsp;&nbsp;**<u>Currency</u>** | &nbsp;&nbsp;<u>Type of SWAP</u> | &nbsp;&nbsp;<u>Type of SWAP</u> | &nbsp;&nbsp;<u>Type of SWAP</u> | &nbsp;&nbsp; <br> <u>Debt</u> | &nbsp;&nbsp;<u>SWAP</u> | &nbsp;&nbsp;<u>SWAP</u> | &nbsp;&nbsp;<u>Total debt</u> | &nbsp;&nbsp;<u>Total debt</u> | &nbsp;&nbsp;<u>Total swap</u> <br> <u>(Long position)¹</u> | &nbsp;&nbsp;<u>Total swap</u> <br> <u>(Long position)¹</u> |  | &nbsp;&nbsp;<u>Long position</u> | &nbsp;&nbsp;<u>Long position</u> | &nbsp;&nbsp;<u>Short position</u> | &nbsp;&nbsp;<u>Short position</u> |
| &nbsp;&nbsp;USD | &nbsp;&nbsp;USD | &nbsp;&nbsp;SOFR x DI | &nbsp;&nbsp; KFW/<br> Finnvera | &nbsp;&nbsp; KFW/<br> Finnvera | &nbsp;&nbsp; KFW/<br> Finnvera | &nbsp;&nbsp;Bank of America | &nbsp;&nbsp;Bank of America | &nbsp;&nbsp;14384 | &nbsp;&nbsp;14384 | &nbsp;&nbsp;14384 | &nbsp;&nbsp;100% | &nbsp;&nbsp;100% | &nbsp;&nbsp;SOFR + 1.17826% p.a. | &nbsp;&nbsp;SOFR + 1.17826% p.a. | &nbsp;&nbsp;92.59% CDI |
| &nbsp;&nbsp;BRL | &nbsp;&nbsp;BRL | &nbsp;&nbsp;IPCA x DI | &nbsp;&nbsp;BNB | &nbsp;&nbsp;BNB | &nbsp;&nbsp;BNB | &nbsp;&nbsp;XP & ITAU | &nbsp;&nbsp;XP & ITAU | &nbsp;&nbsp;445461 | &nbsp;&nbsp;445461 | &nbsp;&nbsp;446519 | &nbsp;&nbsp;100% | &nbsp;&nbsp;100% | &nbsp;&nbsp;IPCA + 1.22-1.49% p.a. | &nbsp;&nbsp;IPCA + 1.22-1.49% p.a. | &nbsp;&nbsp;55.19-69.50% CDI |
| &nbsp;&nbsp;BRL | &nbsp;&nbsp;BRL | &nbsp;&nbsp;IPCA x DI | &nbsp;&nbsp;DEBENTURE | &nbsp;&nbsp;DEBENTURE | &nbsp;&nbsp;DEBENTURE | &nbsp;&nbsp;ITAU | &nbsp;&nbsp;ITAU | &nbsp;&nbsp;2065891 | &nbsp;&nbsp;2065891 | &nbsp;&nbsp;2064755 | &nbsp;&nbsp;100% | &nbsp;&nbsp;100% | &nbsp;&nbsp;IPCA + 4.0432% p.a. | &nbsp;&nbsp;IPCA + 4.0432% p.a. | &nbsp;&nbsp;CDI + 0.95% |
| &nbsp;&nbsp;BRL | &nbsp;&nbsp;BRL | &nbsp;&nbsp;IPCA x DI | &nbsp;&nbsp;BNDES | &nbsp;&nbsp;BNDES | &nbsp;&nbsp;BNDES | &nbsp;&nbsp;XP | &nbsp;&nbsp;XP | &nbsp;&nbsp;342980 | &nbsp;&nbsp;342980 | &nbsp;&nbsp;344004 | &nbsp;&nbsp;100% | &nbsp;&nbsp;100% | &nbsp;&nbsp;IPCA + 4.23% p.a. | &nbsp;&nbsp;IPCA + 4.23% p.a. | &nbsp;&nbsp;96.95% CDI |

---

¹ In certain swap contracts, long position includes the cost of income tax (15%) and few debt contracts linked to IPCA were remeasured due to the deflation. After related taxes, coverage remains at 100%.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

<u>December 31, 2024</u>

---

| | | | | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  |  |  | &nbsp;&nbsp; **<u>COUNTERPARTY</u>** | &nbsp;&nbsp; **<u>COUNTERPARTY</u>** | &nbsp;&nbsp; **<u>COUNTERPARTY</u>** | &nbsp;&nbsp; **<u>COUNTERPARTY</u>** | &nbsp;&nbsp; **<u>COUNTERPARTY</u>** |  |  | &nbsp;&nbsp;<u>% Coverage</u> | &nbsp;&nbsp;<u>% Coverage</u> | &nbsp;&nbsp; **<u>AVERAGE SWAP RATES</u>** | &nbsp;&nbsp; **<u>AVERAGE SWAP RATES</u>** | &nbsp;&nbsp; **<u>AVERAGE SWAP RATES</u>** | &nbsp;&nbsp; **<u>AVERAGE SWAP RATES</u>** |
| &nbsp;&nbsp;**<u>Currency</u>** | &nbsp;&nbsp;<u>Type of SWAP</u> | &nbsp;&nbsp;<u>Type of SWAP</u> | &nbsp;&nbsp;<u>Type of SWAP</u> | &nbsp;&nbsp; <br> <u>Debt</u> | &nbsp;&nbsp;<u>SWAP</u> | &nbsp;&nbsp;<u>SWAP</u> | &nbsp;&nbsp;<u>Total debt</u> | &nbsp;&nbsp;<u>Total debt</u> | &nbsp;&nbsp;<u>Total swap</u> <br> <u>(Long position)¹</u> | &nbsp;&nbsp;<u>Total swap</u> <br> <u>(Long position)¹</u> |  | &nbsp;&nbsp;<u>Long position</u> | &nbsp;&nbsp;<u>Long position</u> | &nbsp;&nbsp;<u>Short position</u> | &nbsp;&nbsp;<u>Short position</u> |
| &nbsp;&nbsp;USD | &nbsp;&nbsp;USD | &nbsp;&nbsp;SOFR x DI | &nbsp;&nbsp; KFW/<br> Finnvera | &nbsp;&nbsp; KFW/<br> Finnvera | &nbsp;&nbsp; KFW/<br> Finnvera | &nbsp;&nbsp;Bank of America | &nbsp;&nbsp;Bank of America | &nbsp;&nbsp;33031 | &nbsp;&nbsp;33031 | &nbsp;&nbsp;33031 | &nbsp;&nbsp;100% | &nbsp;&nbsp;100% | &nbsp;&nbsp;SOFR + 1.17826% p.a. | &nbsp;&nbsp;SOFR + 1.17826% p.a. | &nbsp;&nbsp;92.59% CDI |
| &nbsp;&nbsp;BRL | &nbsp;&nbsp;BRL | &nbsp;&nbsp;IPCA x DI | &nbsp;&nbsp;BNB | &nbsp;&nbsp;BNB | &nbsp;&nbsp;BNB | &nbsp;&nbsp;XP & ITAU | &nbsp;&nbsp;XP & ITAU | &nbsp;&nbsp;585129 | &nbsp;&nbsp;585129 | &nbsp;&nbsp;586525 | &nbsp;&nbsp;100% | &nbsp;&nbsp;100% | &nbsp;&nbsp;IPCA + 1.22-1.49% p.a. | &nbsp;&nbsp;IPCA + 1.22-1.49% p.a. | &nbsp;&nbsp;55.19-69.50% CDI |
| &nbsp;&nbsp;BRL | &nbsp;&nbsp;BRL | &nbsp;&nbsp;IPCA x DI | &nbsp;&nbsp;DEBENTURE | &nbsp;&nbsp;DEBENTURE | &nbsp;&nbsp;DEBENTURE | &nbsp;&nbsp;ITAU | &nbsp;&nbsp;ITAU | &nbsp;&nbsp;1972245 | &nbsp;&nbsp;1972245 | &nbsp;&nbsp;1976088 | &nbsp;&nbsp;100% | &nbsp;&nbsp;100% | &nbsp;&nbsp;IPCA + 4.0432% p.a. | &nbsp;&nbsp;IPCA + 4.0432% p.a. | &nbsp;&nbsp;CDI + 0.95% |
| &nbsp;&nbsp;BRL | &nbsp;&nbsp;BRL | &nbsp;&nbsp;IPCA x DI | &nbsp;&nbsp;BNDES | &nbsp;&nbsp;BNDES | &nbsp;&nbsp;BNDES | &nbsp;&nbsp;XP | &nbsp;&nbsp;XP | &nbsp;&nbsp;385592 | &nbsp;&nbsp;385592 | &nbsp;&nbsp;386743 | &nbsp;&nbsp;100% | &nbsp;&nbsp;100% | &nbsp;&nbsp;IPCA + 4.23% p.a. | &nbsp;&nbsp;IPCA + 4.23% p.a. | &nbsp;&nbsp;96.95% CDI |

---

¹ In certain swap contracts, long position includes the cost of income tax (15%). After related taxes, coverage remains at 100%.

<u>Position showing the sensitivity analysis – effect of variations in the fair value of the swaps</u>

For the purpose of identifying possible distortions arising from operations with derivative financial instruments currently in force, a sensitivity analysis was performed considering the variables CDI, US dollar (USD), SOFR and IPCA, individually, in three distinct scenarios (probable, possible and remote), and their respective impacts on the results obtained.

Our assumptions basically observed the individual effect of the CDI, USD, SOFR and IPCA variation used in the transactions as the case may be, and for each scenario the following percentages and quotes were used:

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Sensitivity scenario <sup>(i)</sup>** | **Sensitivity scenario <sup>(i)</sup>** | **Fair value in USD, EUR, BRL and IPCA <sup>(ii)</sup>** | **A) ∆ Accumulated variation in debt** | **Fair value of the long position of the swap (+)** | **Fair value of the short position of the swap (-)** | **Swap result** | **B) ∆ Accumulated variation in swap** | **C) Final result (B-A)** |
|  | **Sep 2025** | &nbsp;&nbsp;&nbsp;&nbsp;2667389 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- | &nbsp;&nbsp;&nbsp;&nbsp;2667389 | (2472367) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;195022 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- |
| **CDI** | **probable** | &nbsp;&nbsp;&nbsp;&nbsp;2667389 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- | &nbsp;&nbsp;&nbsp;&nbsp;2667389 | (2472367) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;195022 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- |
| **CDI** | **possible** | &nbsp;&nbsp;&nbsp;&nbsp;2667389 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- | &nbsp;&nbsp;&nbsp;&nbsp;2667389 | (2483044) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;184345 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(10677) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(10677) |
| **CDI** | **remote** | &nbsp;&nbsp;&nbsp;&nbsp;2667389 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- | &nbsp;&nbsp;&nbsp;&nbsp;2667389 | (2493803) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;173586 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(21436) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(21436) |
| **USD** | **probable** | &nbsp;&nbsp;&nbsp;&nbsp;2667389 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- | &nbsp;&nbsp;&nbsp;&nbsp;2667389 | (2472367) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;195022 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- |
| **USD** | **possible** | &nbsp;&nbsp;&nbsp;&nbsp;2670984 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3595 | &nbsp;&nbsp;&nbsp;&nbsp;2670984 | (2472367) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;198617 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3595 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- |
| **USD** | **remote** | &nbsp;&nbsp;&nbsp;&nbsp;2674578 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7189 | &nbsp;&nbsp;&nbsp;&nbsp;2674578 | (2472367) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;202211 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7189 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- |
| **SOFR** | **probable** | &nbsp;&nbsp;&nbsp;&nbsp;2667389 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- | &nbsp;&nbsp;&nbsp;&nbsp;2667389 | (2472367) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;195022 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- |
| **SOFR** | **possible** | &nbsp;&nbsp;&nbsp;&nbsp;2667474 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;85 | &nbsp;&nbsp;&nbsp;&nbsp;2667474 | (2472367) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;195107 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;85 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- |
| **SOFR** | **remote** | &nbsp;&nbsp;&nbsp;&nbsp;2667560 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;171 | &nbsp;&nbsp;&nbsp;&nbsp;2667560 | (2472367) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;195193 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;171 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- |
| **IPCA** | **probable** | &nbsp;&nbsp;&nbsp;&nbsp;2667389 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- | &nbsp;&nbsp;&nbsp;&nbsp;2667389 | (2472367) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;195022 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- |
| **IPCA** | **possible** | &nbsp;&nbsp;&nbsp;&nbsp;2583669 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(83720) | &nbsp;&nbsp;&nbsp;&nbsp;2583669 | (2472367) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;111302 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(83720) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- |
| **IPCA** | **remote** | &nbsp;&nbsp;&nbsp;&nbsp;2504803 | &nbsp;&nbsp;&nbsp;&nbsp;(162586) | &nbsp;&nbsp;&nbsp;&nbsp;2504803 | (2472367) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;32436 | &nbsp;&nbsp;&nbsp;&nbsp;(162586) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- |

---

(i) Scenarios sensitized with the following increases in rates: probable scenario without increase; possible scenario with 25% increase; and remote scenario with 50% increase.

(ii) KFW Finnvera, BNB, Debenture and BNDES.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Risk variable** | **Sensitivity scenario <sup>(i)</sup>** | **CDI** | **USD** | **SOFR** | **IPCA** |
| **CDI** | **Probable** | **14.90%** | 5.3186 | **4.38%** | **5.17%** |
| **CDI** | **Possible** | **18.63%** | 5.3186 | **4.38%** | **5.17%** |
| **CDI** | **Remote** | **22.35%** | 5.3186 | **4.38%** | **5.17%** |
| **USD** | **Probable** | **14.90%** | 5.3186 | **4.38%** | **5.17%** |
| **USD** | **Possible** | **14.90%** | 6.6483 | **4.38%** | **5.17%** |
| **USD** | **Remote** | **14.90%** | 7.9779 | **4.38%** | **5.17%** |
| **SOFR** | **Probable** | **14.90%** | 5.3186 | **4.38%** | **5.17%** |
| **SOFR** | **Possible** | **14.90%** | 5.3186 | **5.47%** | **5.17%** |
| **SOFR** | **Remote** | **14.90%** | 5.3186 | **6.56%** | **5.17%** |
| **IPCA** | **Probable** | **14.90%** | 5.3186 | **4.38%** | **5.17%** |
| **IPCA** | **Possible** | **14.90%** | 5.3186 | **4.38%** | **6.46%** |
| **IPCA** | **Remote** | **14.90%** | 5.3186 | **4.38%** | **7.76%** |

---

(i) Scenarios sensitized with the following increases in rates: probable scenario without increase; possible scenario with 25% increase; and remote scenario with 50% increase.

As the Company has derivative financial instruments for the purposes of protection of its respective financial liabilities, the changes in the scenarios are accompanied by the respective object of protection, thus showing that the effects related to the exposure generated in the swaps will have their counterpart reflected in the debt. For these transactions, the Company discloses the fair value of the object (debt) and the protective derivative financial instrument on separate lines, as demonstrated above in the sensitivity analysis demonstration table, in order to report the company's net exposure in each of the scenarios mentioned.

It is noteworthy that the operations with derivative financial instruments contracted by the company have as sole objective the patrimonial protection. In this way, an improvement or worsening in their respective market values will be equivalent to an inverse movement in the corresponding portions of the value of the financial debt contracted, object of the derivative financial instruments of the company.

The sensitivity analyses for derivative financial instruments in force on September 30, 2025 were carried out considering, basically, the assumptions related to changes in market interest rates and the change in the US dollar used in swap contracts. The use of these assumptions in the analysis is due exclusively to the characteristics of derivative financial instruments, which have exposure only to changes in interest and exchange rates.

<u>Table with gains and losses on derivatives in the period</u>

---

| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp; **September** <br> **2025** | &nbsp;&nbsp;**September 2024** |
| &nbsp;&nbsp;&nbsp;&nbsp;Net income (loss) from derivative operations | &nbsp;&nbsp;(38996) | &nbsp;&nbsp;(48135) |
| &nbsp;&nbsp;&nbsp;&nbsp;Income (loss) from operations with other derivatives | &nbsp;&nbsp;(165780) | &nbsp;&nbsp;19587 |

---

**Capital management**

The Group's objectives in managing its capital are to safeguard its business continuity capacity to offer return to shareholders and benefits to the other stakeholders besides maintaining a capital structure to reduce this cost. To maintain or adjust the group's capital structure, management may review the dividend payment policy, return

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

capital to shareholders, or issue new shares or sell assets to reduce, for example, the level of debt.

**Changes in financial liabilities**

Changes in liabilities arising from financing activities such as loans and financing, lease liabilities lease and financial instruments are presented below:

---

| | | | |
|:---|:---|:---|:---|
|  | **Loans and financing** | **Lease liabilities** | **Derivative financial instruments (assets) liabilities** |
| December 31, 2024 | 3035501 | 12575846 | (678434) |
| &nbsp;&nbsp;&nbsp;&nbsp;Inflow |  | 2245542 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Cancellations/Terminated (i) |  | (137920) | 522822 |
| &nbsp;&nbsp;&nbsp;&nbsp;Financial charges | 191810 | 1210619 | 34859 |
| &nbsp;&nbsp;&nbsp;&nbsp;Net foreign exchange variations | &nbsp;&nbsp;&nbsp;&nbsp;(4143) |  | 4137 |
| &nbsp;&nbsp;&nbsp;&nbsp;Receipts / (Payments) of principal (ii) | &nbsp;&nbsp;&nbsp;&nbsp;(308993) | (1177982) | 3602 |
| &nbsp;&nbsp;&nbsp;&nbsp;Payment of interest | (59192) | (1210923) | (81703) |
| September 30, 2025 | 2854983 | 13505182 | (194717) |

---

---

| | | | |
|:---|:---|:---|:---|
|  | **Loans and financing** | **Lease liabilities** | **Derivative financial instruments (assets) liabilities** |
| December 31, 2023 | 3770946 | 12256775 | (567698) |
| &nbsp;&nbsp;&nbsp;&nbsp;Inflow | 503351 | 1885076 | (20370) |
| &nbsp;&nbsp;&nbsp;&nbsp;Cancellations |  | (381759) |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Financial charges | 189772 | 1099407 | 97240 |
| &nbsp;&nbsp;&nbsp;&nbsp;Net foreign exchange variations | 49104 |  | (49104) |
| &nbsp;&nbsp;&nbsp;&nbsp;Receipts / (Payments) of principal (ii) | (1287585) | (1267125) | (27820) |
| &nbsp;&nbsp;&nbsp;&nbsp;Payment of interest | (92229) | (1083355) | (100038) |
| September 30, 2024 | 3133359 | 12509019 | (667790) |

---

(i) Regarding the derivative instruments in 2025, it refers to the impact of the agreement with C6 where the derivatives were fully written off during the period (see Note 12).

(ii) Lease liability payments include payments of fines of R$35 million (R$110 million in the same period of 2024).

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;38. Pension plan and other post-employment benefits

---

| | | |
|:---|:---|:---|
|  | **September 2025** | **December 2024** |
| FUNCESP Plans, Healthcare Plans (FIBER Healthcare Plan), PAMEC/asset policy and medical plan | 3461 | 3461 |

---

 **

***ICATU, SISTEL and VIVEST***

 **

The Company sponsors defined benefit private pension and contribution plans for a group of employees from the former TELEBRÁS system, which are currently under the administration of ICATU FUNDO MULTIPATROCINADO and Fundação Sistel de Seguridade Social. In addition to the plans coming from the TELEBRÁS system, there is also the plan administered by the VIVEST foundation resulting from the incorporation of AES Atimus.

Such supplementary pension plans, as well as medical plans, are briefly explained below:

**PBS assisted (PBS-Tele Celular Sul and PBS-Tele Nordeste Celular):** SISTEL benefit plan with a defined benefit feature. It includes retired employees who were part of the plans sponsored by the companies of the old TELEBRÁS system;

**PBS (PBS Tele Celular Sul and PBS Tele Nordeste Celular):** pension plan for active and assisted employees with defined benefit characteristics. These benefit plans are managed by the ICATU Fundo MULTIPATROCINADO;

**TIMPREV Plan (South and Northeast):** pension plan for active and assisted employees with defined contribution characteristics. These benefit plans are managed by the ICATU Fundo MULTIPATROCINADO;

**Administration agreement:** administration agreement for retirement payment to retirees and pensioners of the company's predecessors. Said plan is managed by ICATU Fundo MULTIPATROCINADO;

**PAMEC/Asset Policy:** complementary health care plan for retirees of the Company's predecessors;

**AES Telecom**: Complementary pension plan managed by Vivest, which is the responsibility of TIM, due to the acquisition of AES Atimus, a company that belonged to the former Eletropaulo. Currently, the plan is in the process of Withdrawal of Sponsorship with the National Superintendence of Complementary Pensions (PREVIC).

**Fiber medical plan**: Provision for maintenance of health plan as post-employment benefit to former employees of AES Atimus (as established in Law 9656/98, articles 30 and 31), which was acquired and incorporated by TIM.

**TIM S.A.** <br>NOTES TO THE QUARTERLY INFORMATION - continued<br>September 30, 2025<br>(In thousands of reais, unless otherwise indicated)<br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;39. Insurance

The Company maintains a policy of monitoring the risks inherent in its operations. As a result, as of September 30, 2025, the Company had insurance contracts in force to cover operational risks, civil liability, cyber risks, environmental risks, health, among others. The management of the company understands that the policies represent sufficient amounts to cover any losses. The main assets, liabilities or interests covered by insurance and their maximum indemnity limits are as follows:

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| | |
|:---|:---|
| **Modalities** | **Maximum indemnity limits** |
| Operational risks | R$480,038 |
| General Civil Liability - RCG | R$80,000 |
| Cyber risks | R$90,000 |
| Environmental risks | R$10,000 |
| Automobile (executives and operational fleet) | R$1,000 for optional civil liability (Single guarantee of property damage and bodily harm) and R$100 for moral damages. |

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40. Supplementary information to the cash flow

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| | | |
|:---|:---|:---|
|  | **September 2025** | **September 2024** |
|  <u>Transactions not involving cash</u><br>|  |  |
| Additions to property, plant and equipment and intangible assets - with no cash effect | (2192281) | (1840563) |
| Increase in lease liabilities - no cash effect | 2245542 | 1885075 |
| Dividends/interest on shareholders' equity approved and not yet paid. | (1974000) | (736000) |
| Receivables - C6 Agreement | 468000 |  |

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**FISCAL COUNCIL'S OPINION**

The Members of the Fiscal Council of TIM S.A. ("Company"), in the exercise of their attributions and legal duties, as provided in Article 163 of the Brazilian Corporate Law, conducted a review and analysis of the quarterly information, along with the limited review report of Ernst & Young Auditores Independentes S/S ("EY"), for the period that ended on September 30<sup>th</sup>, 2025, and taking into account the information provided by the Company's management and the Independent Auditors, consider the information appropriate for presentation to the Board of Directors of the Company, in accordance to the Brazilian Corporate Law.

Rio de Janeiro, November 3<sup>rd</sup>, 2025.

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| | |
|:---|:---|
| &nbsp;&nbsp; **WALMIR URBANO KESSELI**<br> Chairman of the Fiscal Council | &nbsp;&nbsp; **Elias de Matos Brito**<br> Member of the Fiscal Council |

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&nbsp;&nbsp; **HELOISA BELOTTI BEDICKS**<br> Member of the Fiscal Council<br>

**STATUTORY OFFICERS' STATEMENT**

**Alberto Mario Griselli** (Chief Executive Officer), **Andrea Palma Viegas Marques** (Chief Financial Officer), **Maria Antonietta Russo** (People, Culture & Organization Officer), **Mario Girasole** (Regulatory and Institutional Affairs Officer), **Fabiane Reschke** (Legal Officer) and **Vicente de Moraes Ferreira** (Investor Relations Officer), as Statutory Officers of TIM S.A., declare, in accordance with article 27, paragraph 1, item VI of CVM Resolution Nr. 80 of March 29<sup>th</sup>, 2022, that they have reviewed, discussed and agreed with the Company's Financial Statements for the year ended September 30<sup>th</sup>, 2025.

Rio de Janeiro, November 3<sup>rd</sup>, 2025.

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| | |
|:---|:---|
| &nbsp;&nbsp; **ALBERTO MARIO GRISELLI**<br> *Diretor Presidente* (Chief Executive Officer) | &nbsp;&nbsp; **ANDREA PALMA VIEGAS MARQUES**<br> *Diretora Financeira* (Chief Financial Officer) |
| &nbsp;&nbsp; <br>**MARIO GIRASOLE**<br> Regulatory and Institutional Affairs Officer | &nbsp;&nbsp; <br>**VICENTE DE MORAES FERREIRA**<br> *Diretor de Relações com Investidores* (Investor Relations Officer) |
| &nbsp;&nbsp; <br>**FABIANE RESCHKE**<br> *Diretora Jurídica* (Legal Officer)<br>| &nbsp;&nbsp; <br>**MARIA ANTONIETTA RUSSO**<br> People, Culture & Organization Officer<br>|

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**STATUTORY OFFICERS' STATEMENT**

**Alberto Mario Griselli** (Chief Executive Officer), **Andrea Palma Viegas Marques** (Chief Financial Officer), **Maria Antonietta Russo** (People, Culture & Organization Officer), **Mario Girasole** (Regulatory and Institutional Affairs Officer), **Fabiane Reschke** (Legal Officer) and **Vicente de Moraes Ferreira** (Investor Relations Officer), as Statutory Officers of TIM S.A., declare, in accordance with Section 27, paragraph 1, item V of CVM Resolution Nr. 80 of March 29<sup>th</sup>, 2022, that they have reviewed, discussed and agreed with the opinion expressed on the Company's Independent Auditors' Report regarding the Company's Financial Statements for the year ended September 30<sup>th</sup>, 2025.

Rio de Janeiro, November 3<sup>rd</sup>, 2025.

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| | |
|:---|:---|
| &nbsp;&nbsp; **ALBERTO MARIO GRISELLI**<br> *Diretor Presidente* (Chief Executive Officer) | &nbsp;&nbsp; **ANDREA PALMA VIEGAS MARQUES**<br> *Diretora Financeira* (Chief Financial Officer) |
| &nbsp;&nbsp; <br>**MARIO GIRASOLE**<br> Regulatory and Institutional Affairs Officer | &nbsp;&nbsp; <br>**VICENTE DE MORAES FERREIRA**<br> *Diretor de Relações com Investidores* (Investor Relations Officer) |
| &nbsp;&nbsp; <br>**FABIANE RESCHKE**<br> *Diretora Jurídica* (Legal Officer) | &nbsp;&nbsp; <br>**MARIA ANTONIETTA RUSSO**<br> People, Culture & Organization Officer |

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**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

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| | | |
|:---|:---|:---|
|  | TIM S.A. | TIM S.A. |
| Date: November 3, 2025 | By: | /s/ Alberto Mario Griselli |
|  |  | Alberto Mario Griselli |
|  |  | Chief Executive Officer, Chief Financial Officer and Investor Relations Officer |

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