# EDGAR Filing Document

**Accession Number:** 0001826168
**File Stem:** 0001292814-25-004291
**Filing Date:** 2025-12
**Character Count:** 5211
**Document Hash:** da81e4d00176f65e2249d02500ef1549
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001292814-25-004291.hdr.sgml**: 20251216

**ACCESSION NUMBER**: 0001292814-25-004291

**CONFORMED SUBMISSION TYPE**: 6-K

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20251231

**FILED AS OF DATE**: 20251216

**DATE AS OF CHANGE**: 20251216

**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:** 251576393

**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: December 16, 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 ☒

![](timb202512166k2_001.jpg)

**TIM S.A**

Publicly-held company

CNPJ/MF 02.421.421/0001-11

NIRE 33.300.324.631

**MATERIAL FACT**

**RESOLUTION ON PROCEEDS:**

**PAYMENT OF INTEREST ON EQUITY AND ADVANCE PAYMENT OF DIVIDENDS**

TIM S.A. ("TIM" or "Company") (B3: TIMS3; NYSE: TIMB) hereby informs its shareholders and the market in general, in accordance with Law No. 6,404/76 and CVM Resolution No. 44/21, that its Board of Directors has approved, on this date, the distribution of earnings totaling BRL 2,210,000,000 (two billion, two hundred and ten million reais) as an advancement of remuneration to shareholders related to the fiscal year 2025, to be accounted as part of the mandatory minimum dividend.

Considering the proceeds throughout 2025, the total amount declared in the year is R$4 billion, in line with the projections of the 2025–2027 Strategic Plan disclosed in the material fact of February 10, 2025.

The proceeds approved on this date will be paid as follows:

(i) R$1,790,000,000.00 (one billion, seven hundred and ninety million Reais) in the form of dividends, corresponding to 0.7482883774, per common share, with the date of December 19, 2025, as the date that will serve to identify the shareholders entitled to receive such amounts. Thus, the shares acquired after that date will be *ex-right* to distribute dividends. Payment will take place by December 30, 2025; and

(ii) R$420,000,000.00 (four hundred and twenty million reais) as Interest on Equity ("Interest on Equity"), corresponding to 0.1755760439, per common share, with the date of December 22, 2025, as the date that will serve to identify the shareholders entitled to receive such amounts. Thus, the shares acquired after that date will be *ex-right* to distribute interest on equity. Payment will take place until June 30, 2026.

The gross amount per share may be modified due to the variation in the number of treasury shares due to share buybacks carried out under the current program and/or the cancellation of treasury shares. In this case, the Company will issue a Notice to Shareholders informing the final value per share.

The payment of the proceeds herein declared will be made with the withholding of any taxes due, according to the applicable legislation, except for shareholders who have differentiated taxation or who are exempt from such taxation.

The Company will keep its shareholders and the market in general duly informed of the relevant updates, pursuant to the applicable regulations.

Rio de Janeiro, December 16, 2025.

**TIM S.A.**

Vicente de Moraes Ferreira

Investor Relations Officer

**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: December 16, 2025 | By: | /s/ Alberto Mario Griselli |
|  |  | Alberto Mario Griselli |
|  |  | Chief Executive Officer, Chief Financial Officer and Investor Relations Officer |

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