<SEC-DOCUMENT>0001292814-24-000689.txt : 20240307
<SEC-HEADER>0001292814-24-000689.hdr.sgml : 20240307
<ACCEPTANCE-DATETIME>20240307060333
ACCESSION NUMBER:		0001292814-24-000689
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20240331
FILED AS OF DATE:		20240307
DATE AS OF CHANGE:		20240307

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
		IRS NUMBER:				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:		24728016

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>timb20240307_6k.htm
<DESCRIPTION>FORM 6-K
<TEXT>
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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 10pt 0; text-align: center"><FONT STYLE="font-size: 14pt"><B>UNITED
STATES<BR>
SECURITIES AND EXCHANGE COMMISSION<BR>
</B></FONT><B><FONT STYLE="font-size: 10.5pt">WASHINGTON, D.C. 20549</FONT></B></P>

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<P STYLE="font: 16pt Times New Roman, Times, Serif; margin: 10pt 0; text-align: center"><B>FORM 6-K</B></P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 10pt 0; text-align: center"><B>REPORT OF FOREIGN PRIVATE ISSUER<BR>
PURSUANT TO RULE 13a-16 OR 15d-16<BR>
UNDER THE SECURITIES EXCHANGE ACT OF 1934</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0; text-align: center"><B>Date of Report: March 7, 2024</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0; text-align: center"><B>Commission File Number: 001-39570</B></P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 10pt 0; text-align: center"><FONT STYLE="font-size: 18pt"><B>TIM S.A.<BR>
</B></FONT><B><FONT STYLE="font-size: 10pt">(Exact name of Registrant as specified in its Charter)</FONT></B></P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 10pt 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>Jo&atilde;o
Cabral de Melo Neto Avenue, 850 &ndash; North Tower &ndash; 12<SUP>th</SUP>&nbsp;floor<BR>
22775-057 Rio de Janeiro, RJ, Brazil<BR>
</B></FONT><B><FONT STYLE="font-size: 8pt">(Address of principal executive office)</FONT></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt">Indicate by check mark whether the registrant files or will
file annual reports under cover of Form 20-F or Form 40-F.</P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Form
20-F&nbsp;</FONT><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9746;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;Form
40-F&nbsp;</FONT><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt">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).</P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Yes&nbsp;</FONT><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;No&nbsp;</FONT><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9746;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt">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).</P>

<P STYLE="font: 10pt/11.5pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Yes&nbsp;</FONT><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;No&nbsp;</FONT><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9746;</FONT></P>

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<P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: center"><B>TIM S.A.</B></P>
    <P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: center"><B>Publicly-Held Company</B></P>
    <P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: center"><B>Corporate Taxpayer's ID (CNPJ/MF): 02.421.421/0001-11</B></P>
    <P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: center"><B>Corporate Registry (NIRE): 33.300.324.631</B></P></TD>
    </TR>
  </TABLE>
<P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: center"><B>MATERIAL FACT</B></P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: center"><B>STRATEGIC PLAN 2024-2026: </B></P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: center"><B>GUIDANCE UPDATE </B></P>

<P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify; background-color: white">TIM S.A. (&#8220;Company&#8221; or &#8220;TIM)
(B3: TIMS3; NYSE: TIMB), in compliance with Article 157 of Law No 6,404 and the provisions of CVM Resolution N. 44, and, in addition to
the Relevant Fact disclosed on February 6, 2024, inform its shareholders, the market in general and other interested parties about the
updated projections disclosed on that date, complementing the projections with estimates regarding Shareholder Remuneration.</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify; background-color: white">Reiterating the material fact disclosed by
the Company on February 6, 2024, for this new three-year period, TIM intends to continue developing and executing this strategy with adjustments
to Brazil's macro-economic and business environment. For its main line of business, mobile, it projects a continuous and sustainable improvement
in the market, driven by: (i) a new, more rational, market dynamic with customers focused on value and quality, (ii) essentiality of the
service mobile, (iii) opportunity to increase usage with increased demand for data, and (iv) price accessibility.</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify">This scenario projects sustainable growth in Service Revenue above
inflation and an expansion of EBITDA with positive evolution in the margin. This dynamic combined with maintaining the level of investments
that benefit from the efficiency of new technologies, should promote an improvement in the EBITDA-AL minus CAPEX indicator, which is a
relevant driver for TIM's Operating Cash Flow. All of this will enable the Company to continue evolving its shareholder remuneration strategy
and reinvesting in growth avenues such as B2B and Broadband.</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify; background-color: white">Therefore, the Company projects around R$12
billion in shareholder remuneration for the 2024-26 period, following the continuous evolution proposal previously announced.</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify; background-color: white">This completes the table with all the Company's
projections for the next three years:</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify; background-color: white">&nbsp;</P>


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<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR>
    <TD COLSPAN="3" STYLE="border: Black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; background-color: #D9D9D9; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: TIM Sans; font-size: 10pt"><B>Projections 2024 - 2026</B></FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD ROWSPAN="2" STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; background-color: #D9D9D9; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: TIM Sans; font-size: 10pt"><B>Objectives</B></FONT></TD>
    <TD ROWSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; border-right: Black 1pt solid; background-color: #D9D9D9; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: TIM Sans; font-size: 10pt"><B>Short-term<BR>
2024</B></FONT></TD>
    <TD ROWSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; border-right: Black 1pt solid; background-color: #D9D9D9; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: TIM Sans; font-size: 10pt"><B>Mid-term<BR>
(Until 2026)</B></FONT></TD>
    <TD STYLE="width: 0px">&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: TIM Sans; font-size: 10pt">Revenue</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 10pt TIM Sans; margin: 0; text-align: center">Service Revenue Growth (Y/Y):</P>
    <P STYLE="font: 10pt TIM Sans; margin: 0; text-align: center"><B>5% - 7%</B></P></TD>
    <TD STYLE="border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 10pt TIM Sans; margin: 0; text-align: center">Service Revenue Growth (CAGR 23-26):</P>
    <P STYLE="font: 10pt TIM Sans; margin: 0; text-align: center"><B>5% - 6%</B></P></TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: TIM Sans; font-size: 10pt">EBITDA</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 10pt TIM Sans; margin: 0; text-align: center">EBITDA Growth (A/A):</P>
    <P STYLE="font: 10pt TIM Sans; margin: 0; text-align: center"><B>7% - 9%</B></P></TD>
    <TD STYLE="border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 10pt TIM Sans; margin: 0; text-align: center">EBITDA Growth (CAGR 23-26):</P>
    <P STYLE="font: 10pt TIM Sans; margin: 0; text-align: center"><B>6% - 8%</B></P></TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: TIM Sans; font-size: 10pt">Investments (Capex)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 10pt TIM Sans; margin: 0; text-align: center">Nominal Capex:</P>
    <P STYLE="font: 10pt TIM Sans; margin: 0; text-align: center"><B>R$ 4.4 Bln &#8211; 4.6 Bi</B></P></TD>
    <TD STYLE="border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 10pt TIM Sans; margin: 0; text-align: center">Nominal Capex:</P>
    <P STYLE="font: 10pt TIM Sans; margin: 0; text-align: center"><B>R$ 4.4 Bi &#8211; 4.6 Bln </B>(per year)</P></TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: TIM Sans; font-size: 10pt">Operating Cash Flow (EBITDA-AL<SUP>1</SUP> minus Capex)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 10pt TIM Sans; margin: 0; text-align: center">EBITDA-AL growth minus Capex (Y/Y):</P>
    <P STYLE="font: 10pt TIM Sans; margin: 0; text-align: center"><B>Double-Digit<SUP>2</SUP></B></P></TD>
    <TD STYLE="border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 10pt TIM Sans; margin: 0; text-align: center">EBITDA-AL growth minus Capex (CAGR 23-26):</P>
    <P STYLE="font: 10pt TIM Sans; margin: 0; text-align: center"><B>Double-Digit<SUP>2</SUP></B></P></TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: TIM Sans; font-size: 10pt">Shareholder Remuneration</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; border-right: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&#8721; 24-26<FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt"><SUP>3</SUP></FONT>: <B>R$ 11.8 &#8211; 12.2 Bi</B></TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt/115% TIM Sans; margin: 0 4.75pt 0 0; text-align: justify">Notes:</P>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: TIM Sans; font-size: 10pt">&#8226;</FONT></TD><TD STYLE="text-align: justify; padding-right: 4.75pt"><FONT STYLE="font-family: TIM Sans; font-size: 10pt">The numbers considered for
the projections consider normalizations for non-recurring effects.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: TIM Sans; font-size: 10pt">&#8226;</FONT></TD><TD STYLE="text-align: justify; padding-right: 4.75pt"><FONT STYLE="font-family: TIM Sans; font-size: 10pt">Investments exclude possible
3rd license renewals or new frequency auctions.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: TIM Sans; font-size: 10pt">&#8226;</FONT></TD><TD STYLE="text-align: justify; padding-right: 4.75pt"><FONT STYLE="font-family: TIM Sans; font-size: 10pt">Shareholder remuneration includes
Interest on Equity (IOE), dividends, share buybacks or other applicable instruments. This projection is subject to business performance
and the deliberation of the Board of Directors.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: TIM Sans; font-size: 10pt">&#8226;</FONT></TD><TD STYLE="text-align: justify; padding-right: 4.75pt"><FONT STYLE="font-family: TIM Sans; font-size: 10pt">All projections assume no
major change to the actual regulatory and tax framework.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: justify; background-color: white">Finally, TIM informs that the other indicators
and projections previously released by the Company were not changed for the 2024-2026 Strategic Plan and its guidance.</P>

<P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 11pt TIM Sans; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt TIM Sans; margin: 0; text-align: center">Rio de Janeiro, March 07th, 2024.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; padding-right: 5.4pt; padding-left: 5.4pt; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: TIM Sans"><B>TIM S.A.</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 11pt/115% TIM Sans; margin: 0; text-align: center">Alberto Mario Griselli</P>
    <P STYLE="font: 11pt TIM Sans; margin: 0; text-align: center">Chief Executive Officer and</P>
    <P STYLE="font: 11pt TIM Sans; margin: 0; text-align: center">Investor Relations Officer</P>
    <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>&nbsp;</B></P></TD></TR>
  </TABLE>
<P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 10pt">&nbsp;</P>




<HR ALIGN="LEFT" SIZE="1" STYLE="width: 33%">

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 10pt"><SUP>1</SUP></FONT>
<FONT STYLE="font-size: 8pt">EBITDA-AL: Earnings Before Interests, Taxes, Depreciation and Amortization After Leases. The indicator reflects
EBITDA discounted from lease payments</FONT></P>

<P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif"><SUP>2</SUP></FONT>
Reference scales: Double-digit = &#8805;10% and &lt;100%</P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0"><FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif; font-size: 10pt"><SUP>3</SUP></FONT>
<FONT STYLE="font-size: 8pt">&#8721; 24-26 = sum of absolute values for the years 2024, 2025 and 2026</FONT></P>



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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in">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.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.75pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">TIM S.A.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 53%; padding-right: 5.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:
    March 7, 2024</FONT></TD>
    <TD STYLE="width: 5%; padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 5.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="width: 39%; border-bottom: black 1pt solid; padding-right: 5.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Alberto
Mario Griselli</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Alberto
Mario Griselli</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
Executive Officer, Chief Financial Officer and Investor Relations Officer</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt; text-align: center">&nbsp;&nbsp;</P>

<P STYLE="font: 12pt/13.45pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt">&nbsp;</P>

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