<SEC-DOCUMENT>0001292814-25-004293.txt : 20251216
<SEC-HEADER>0001292814-25-004293.hdr.sgml : 20251216
<ACCEPTANCE-DATETIME>20251216171130
ACCESSION NUMBER:		0001292814-25-004293
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:		251576411

	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>
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<SEQUENCE>1
<FILENAME>timb20251216_6k3.htm
<DESCRIPTION>6-K
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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>

<HR SIZE="1" NOSHADE ALIGN="CENTER" STYLE="width: 376px; width: 225.5pt; color: black">

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

<HR SIZE="1" NOSHADE ALIGN="CENTER" STYLE="width: 376px; width: 225.5pt; color: black">

<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: December 16, 2025</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>

<HR SIZE="1" NOSHADE ALIGN="CENTER" STYLE="width: 376px; width: 225.5pt; color: black">

<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>

<HR SIZE="1" NOSHADE ALIGN="CENTER" STYLE="width: 376px; width: 225.5pt; color: black">

<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>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>TIM S.A.</B></P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>Publicly Held Company</B></P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>CNPJ/MF 02.421.421/0001-11</B></P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>NIRE 333.0032463-1</B></P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>MINUTES OF THE FISCAL COUNCIL&rsquo;S MEETING</B></P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>HELD ON DECEMBER 16<SUP>TH</SUP>, 2025</B></P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B><U>DATE, TIME AND PLACE:</U></B> December
16<SUP>th</SUP>, 2025, at 10.20 a.m., at the head office of TIM S.A. (&ldquo;Company&rdquo;), domiciled at Avenida Jo&atilde;o Cabral
de Mello Neto, 850, Torre Sul, 13&deg; floor, Barra da Tijuca, in the city and State of Rio de Janeiro.</P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B><U>PRESENCE</U>: </B>Messrs. Walmir Urbano
Kesseli, Elias de Matos Brito and Heloisa Belotti Bedicks, regular members of the Company&rsquo;s Fiscal Council (&ldquo;CF&rdquo;) attended
the meeting, either in person or by means of audio or videoconference. Mrs. Fabiane Reschke, Secretary, also attended the meeting. It
is also registered the presence of Mr. Nicandro Durante, Chairman of the Company&rsquo;s Board of Directors.</P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B><U>AGENDA</U></B>: <B>(1)</B> Evaluation
of the proposal for distribution of profits to the Company&rsquo;s shareholders; and <B>(2)</B> Presentation on the methodology used for
the Company's annual impairment evaluation.</P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B><U>CLARIFICATIONS AND RESOLUTIONS</U></B>:
Initially, it is noted that the meeting was held jointly with the Statutory Audit Committee (&ldquo;CAE&rdquo;) of the Company, during
discussions on the items on the Agenda. Upon the review of the material presented and filed at the Company&rsquo;s head office, and based
on the information provided and discussions of the subjects included on the Agenda, the Fiscal Council members registered their considerations
and discussions as follows:</P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>(1) Evaluation of the proposal for distribution
of profits to the Company&rsquo;s shareholders.</B></P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify">Mrs. Andrea Viegas, <I>Diretora Financeira</I>
(Chief Financial Officer) of the Company, and Messrs. Gustavo Baptista Alves, responsible for Tax Services, and Victor De Almeida Pinto
F. de Mendon&ccedil;a, representative of Tax Strategy, made a brief introduction and presented the Management's proposal for the distribution
of profits to the Company's shareholders, to be distributed as follows:</P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 21.3pt; text-align: justify"><B>(i)</B> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>R$1,790,000,000.00
(one billion, seven hundred and ninety million reais)</B>, in the form of dividends, corresponding to <B>R$0.7482883774</B> (zero point
seven four eight two eight eight three seven seven four cents) of gross value per share, as follows: <B>(a)</B> the amount of <B>R$1,379,193,385.62</B>
(one billion, three hundred and seventy-nine million, one hundred and ninety-three thousand, three hundred and eighty-five reais and
sixty-two cents) will be distributed based on the profit for the 2025 fiscal year; and <B>(b)</B> the amount of <B>R$410,806,614.38</B>
(four hundred and ten million, eight hundred and six thousand, six hundred and fourteen reais and thirty-eight cents) will be distributed
based on the expansion reserve composed of profits from previous fiscal years. The payment will be made until <B>December 30<SUP>th</SUP>,
2025</B>, without the application of any monetary restatement index, considering the date of <B>December 19<SUP>th</SUP>, 2025</B>, as
the date for identification of shareholders entitled to receive such values. Therefore, the shares acquired after said date will be traded
<I>ex-direito</I> of dividend distribution.</P>
<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 21.3pt; text-align: justify"></P>


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<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><IMG SRC="timb202512166k3_001.jpg" ALT=""></P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>CONT. OF MINUTES OF THE FISCAL COUNCIL&rsquo;S
MEETING OF TIM S.A.</B></P>

<P STYLE="font: 9pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>December 16<SUP>th</SUP>, 2025</B></P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 21.3pt; text-align: justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>R$420,000,000.00
</B>(four hundred and twenty million reais), as Interest on Shareholders&rsquo; Equity (&quot;IE&quot;), at <B>R$0.1755760439</B> (zero
point one seven five five seven six zero four three nine cents) of gross value per share. The payment will be made until <B>June 30<SUP>th</SUP>,
2026</B>, without the application of any monetary restatement index, considering the date of <B>December 22<SUP>nd</SUP>, 2025</B>, as
the date for identification of shareholders entitled to receive such values. Therefore, the shares acquired after said date will be traded
<I>ex-direito</I> of IE distribution. The withholding of Income Tax will be of <B>15% (fifteen percent)</B> on the occasion of the credit
of the IE, except for the shareholders who have differentiated taxation or who are exempt from said taxation.</P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 21.3pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify">The gross amount per share may be modified due
to the variation in the number of treasury shares.</P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify">After the clarifications, the CF members thanked
the information provided.</P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>(2) Presentation on the methodology used
for the Company's annual impairment evaluation.</B></P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify">Mrs. Andrea Viegas, <I>Diretora Financeira</I>
(Chief Financial Officer) of the Company, and Mr. Marcos Santoro, representative of the Accounting area, in addition to representatives
from the Company&rsquo;s independent auditors, Ernst &amp; Young Auditores Independentes S/S (&ldquo;EY&rdquo;), presented the methodology
and assumptions currently used by the Company to assess risk and perform impairment testing.</P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify">After the clarifications, the CF members thanked
the information provided.</P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B><U>CLOSING: </U></B>With no further issues
to discuss, the meeting was adjourned, and these minutes drafted as summary, read, approved, and signed by all attendees CF Members.</P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: right">2</P>


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<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><IMG SRC="timb202512166k3_001.jpg" ALT=""></P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>CONT. OF MINUTES OF THE FISCAL COUNCIL&rsquo;S
MEETING OF TIM S.A.</B></P>

<P STYLE="font: 9pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>December 16<SUP>th</SUP>, 2025</B></P>


<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center">I herein certify that these minutes are the faithful
copy of the original version duly recorded in the respective corporate book.</P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center">Rio de Janeiro (RJ), December 16th, 2025.</P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>FABIANE RESCHKE</B></P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>Secretary</B></P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>



<P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: right">3</P>

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<P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: left">&nbsp;<IMG SRC="timb202512166k3_001.jpg" ALT=""></P>

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

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>TIM S.A.</B></P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>Publicly Held Company</B></P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>CNPJ/MF 02.421.421/0001-11</B></P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>NIRE 333.0032463-1</B></P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>FISCAL COUNCIL&rsquo;S OPINION</B></P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/17pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Members of the Fiscal Council of TIM S.A.
(&quot;Company&quot;), in the exercise of their attributions and legal duties, as provided in Article 163 of the Brazilian Corporate Law,
based on the information provided and the clarifications received by the Company's management, expressed their favorable opinion on the
presentation, to the Board of Directors of the Company, of the proposal for distribution of profits to the Company&rsquo;s shareholders,
to be distributed as follows:</P>

<P STYLE="font: 11pt/17pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/17pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify">(i) <B>R$1,790,000,000.00 </B>(one billion,
seven hundred and ninety million reais), in the form of dividends, corresponding to <B>R$0.7482883774 (zero point seven four eight two
eight eight three seven seven four cents)</B> of gross value per share, as follows: <B>(a)</B> the amount of <B>R$1,379,193,385.62 </B>(one
billion, three hundred and seventy-nine million, one hundred and ninety-three thousand, three hundred and eighty-five reais and sixty-two
cents) will be distributed based on the profit for the 2025 fiscal year; and <B>(b)</B> the amount of <B>R$410,806,614.38</B> (four hundred
and ten million, eight hundred and six thousand, six hundred and fourteen reais and thirty-eight cents) will be distributed based on the
expansion reserve composed of profits from previous fiscal years. The payment will be made until <B>December 30<SUP>th</SUP>, 2025</B>,
without the application of any monetary restatement index, considering the date of <B>December 19<SUP>th</SUP>, 2025</B>, as the date
for identification of shareholders entitled to receive such values; and</P>

<P STYLE="font: 11pt/17pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify">(ii) <B>R$420,000,000.00</B> (four hundred and
twenty million reais), as Interest on Shareholders&rsquo; Equity (&quot;IE&quot;), at <B>R$0.1755760439 (zero point one seven five five
seven six zero four three nine cents)</B> of gross value per share. The payment will be made until <B>June 30<SUP>th</SUP>, 2026</B>,
without the application of any monetary restatement index, considering the date of <B>December 22<SUP>nd</SUP>, 2025</B>, as the date
for identification of shareholders entitled to receive such values.</P>

<P STYLE="font: 11pt/17pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/17pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center">Rio de Janeiro, December 16<SUP>th</SUP>, 2025.</P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

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    <TD STYLE="width: 49%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>
    <P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>WALMIR URBANO KESSELI</B></P>
    <P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center">Chairman of the Fiscal Council</P></TD>
    <TD STYLE="width: 51%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>
    <P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>Elias de
    Matos Brito</B></FONT></P>
    <P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center">Member of the Fiscal Council</P></TD></TR>
  </TABLE>
<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0">&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">
    <P STYLE="font: 11pt/16pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>HELOISA BELOTTI BEDICKS</B></P>
    <P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center">Member of the Fiscal Council</P></TD></TR>
  </TABLE>
<P STYLE="font: 11pt/19pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>



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

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

<P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"></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:
    December 16, 2025</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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