Slide 1: Earnings Release 3Q25
INNINGS _ RELEASE fee 3®2QTR2025 ee ISEB3
Slide 2: Results Highlights
EARNINGS RELEASE 3025 1 meeting t RESULTS HIGHLIGHTS Noble sence Revere : Mobile service revenue mainly driven by the robust performance of = ostpald 30% 3025 ost Normoized E6108 Mosia* ] zy Strong EBITDA performance Contributing to 3024 ‘margin expansion Norrnalized Net Income" ES Highest netincome
Slide 3: Financial and Operational Highlights
= EARNINGS aracnen cacnig == 3 ) 2 5 | RELEASE sconden enn /emvemttustsn Livestream (Zoom): Click hi FINANCIAL AND OPERATIONAL HIGHLIGHTS | Description 3924 %Y Q0Q 5 % YoY FINANCIAL (RS milion) Net Revenues 6711 64194 5% 6600 17% © «19,70S- 18817 % Services Revenues 6534 6.222 48% GIT 1.8% 191K] 18.
Slide 4: Recent and Subsequent Events
RECENT AND SUBSEQUENT EVENTS Shareholders Remuneration On September 23, 2025, the Board of Directors of TIM S.A. approved the distribution of Interest on Capital in the amount of R$480 million. For further details, please visit TIM S.A.’s Investor Relations website: Dividends and oC Partnership betw
Slide 5: Financial Highlights
FINANCIAL HIGHLIGHTS Operational Revenue ing Service Revenue growth 2% %YOY 2925 % QoQ % YoY RS milion Total Net Revenue 671 6419 45% = 6600 1.7% «19,705 817.7% Services Revenue 6536 6232 48% «KT .8% =D 182K4 5.2% Mobile Service 6203 5898 52% = 6089 1.9% © 1821317 2K2 5.6% Client Generated 589 S477
Slide 6: Other Revenues and Mobile Customer Profile Performance
The Other Revenues line decreased 11.8% YoY in 3Q25 and 1.8% YoY in 9M25, mainly due to a challenging comparison base, as 3Q24 was positively impacted by revenues from wholesale agreements with other operators. Below is the breakdown of performance by mobile customer profile: Postpaid Revenue had an
Slide 7: Operating Costs and Expenses
Operating Costs and Expenses Disciplined cost management with tangible results RS milion Reported Operating Expenses 0.22 B18) 18% —BO_—-03% (98) (9538) 3.0% Normalized" Operating Expenses 02 G18) 18% GR) 800) (9538) 27% Personnel en G55) 0% GTB) 23H% LR) 08 25H Selling & Marketing (50.009) K8% GOH
Slide 8: G&A, COGS and Bad Debt Commentary
Normalized? General and Administrative (G&A) expenses decreased 11.2% YoY in 3Q25, reflecting lower spending on outsourced services and the benefit of a discount obtained under an agreement with a supplier specializing in IT projects. In 9M25, this line fell 5.3% YoY, due to the same reasons. Cost o
Slide 9: From EBITDA to Net Income
From EBITDA to Net Income Operational efficiency driving another quarter of solid Margin expansion Normalized (RS mio) Normalized” EBITOA 3469-3286 72% BSL ASH 8.0058 ‘Normalized* EBITDA Marcin SUM% —$04% —-13pp,-S08%® Sp. S0BK®_—— 493% LO. Normalized” EBITOA-AL 272 ——-250h—83%_——2800 3K 682TH. ‘Nor
Slide 10: EBITDA and EBITDA After Leases
EBITDA “(Earnings Before Interest, Taxes, Depreciation, Amortization and Equity in Earnings) Normalized EBITDA totaled R$3,469 million in 325, expanding by 7.2% YoY, driven by another solid operational performance, with revenue growth and effective cost control. This led toa Normalized EBITDA Margin
Slide 11: Depreciation and Amortization (D&A)
Depreciation and Amortization (D&A) Descript 3925-3924 YOY 2025 %Q0Q_ 925 OM2% ‘Silion Depreciation (128) 31) -22% 2) 8H) ae) 08H of which Depreciation of Leases (20 2) 428) 04458) 340) ON ‘Amortization 695) 478) 36H RK) 22% SS) LBS) 1.488 Total D&A O79) (7%) 07% 47 0% G30) —_GBOD) : ‘The D&A line r
Slide 12: Income Tax and Social Contribution; Net Income
Income Tax and Social Contribution In the Normalized* basis, Income Tax and Social Contribution (“IR/CS”) totaled -R$13 million in 3Q25 (effective tax rate of -1.1%), compared to -R$167 million in 3Q24 (effective tax rate of -17.2%). The reduction is primarily attributed to the increase in Interest
Slide 13: Cash Flow
Cash Flow Description YoY 9M% YoY RS tion Reporte EBMDA 3M9 42723350 MH Caper om) BOHR) TOMA) ITO) Reported EBITOA -Copex cc a nC ‘A Working Coptt on income Tox m5 nn, Ha Leases Payment” Cn ne ns ne ofwhihFines O66 na 68) 1) Operating Fre Cos Flow ee "Leases incentives were recognzedin accordance wi
Slide 14: Cash Position
Cash Position Cash and Marketable Securities positions totaled R$6,529 million at the end of September 2025, representing an increase of over R$2.0 billion, driven by operating cash generation during the period. Itis noteworthy that the full payment of the TFF (Operating Inspection Fee), which is pa
Slide 15: Debt
DEBT Debt Profile isuanc Currency Interest Ra Maturity Short-term Long-term Total RSmiton KRW Flvero uso sores Lire wns % : % Debentures oR PCA 41682% 9.0 68 70 as 2052 BNOES Frame aR eA + 4228360 nat 56 2 3a ore BAL PAF IIH OLASKSHRa 0276 185 261 us Total Financial edt 8 1.900 2854 Licene(56) ea sa
Slide 16: Customer Platform
CUSTOMER PLATFORM Digital Ecosystem Mobile Advertising and Data Monetization a in 3Q25, TIM advanced its digital strategy through the TIM Data platform, launching the KYC Fill-in API, which automates form completion using mobile operator data, enhancing security and preventing fraud. The company has
Slide 17: Business-to-Business (B2B)
BUSINESS-TO-BUSINESS (B2B) Total contracted B2B revenue amounted to R$435 million in 3Q25, with 34% contributed by the Agricultural sector, 42% from Logistics initiatives, and 22% from projects targeting the Utilities sector. IQ 2Q% 392% 42% 1925 2925 3Q25 Millions of hectares ‘Smart Km of highway ~
Slide 18: Operational Indicators
OPERATIONAL INDICATORS 3Q2%4 — %YoY 2925 309 9M25.— M24 YOY Cr a ee Cc) 3027532468 68% 30679 ABH 3027S 2H EH sau 29.681 90% 515815 Rem 32329681 3.0% Postpaid ex-M2M. 253% BSB 63 4964 17% 53788 63% Mobile Net Adds (000) 128 163 160.8% 55 no se or 377% Postpaid ex-M2M Net Adds (000) a6 a ee ec CCL Mob
Slide 19: Environmental, Social and Governance
ENVIRONMENTAL, SOCIAL AND GOVERNANCE 3Q25 ESG Highlights Environmental © In line with its commitment to promoting the best environmental practices, TIM has earned ISO 14001 certification for the 15" consecutive year—one of the world’s most recognized standards for environmental management. The certi
Slide 20: Governance
Governance © TIMis the only telecommunications company in the TOP 10 of the 2025 ESG Integrity Yearbook. In its third edition, the initiative is organized by Insight Comunicagdo and the ESG Integrity Portal, with support from Fundacao Getiilio Vargas (FGV), and highlights the ESG agenda of leading c
Slide 21: Disclaimer
Disclaimer The consolidated financial and operating information disclosed in this document, except where otherwise indicated, is presented in accordance with the International Financial Reporting Standards (IFRS) and in Brazilian Reais (R$), in compliance with the Brazilian Corporate Law (Law 6,404/
Slide 22: Exhibit 1 - TIM S.A. Balance Sheet
EXHIBIT 1-TIM S.A. Balance Sheet Description 3Q23Q2% YOY 2025. % Q0Q RS milion ASSETS sm s456 52% seas a7 ‘CURRENT ASSETS toss a 52% aS 47% Cash ond ash eaotents 36422870285 Marketable secs 25 S802 Trade occountsecehabe [rn eS Inari 39 oe 19% tse ae Rect nce and soc conte toes “ 7 aw 6 aos Rectcle t
Slide 23: Exhibit 2 - TIM S.A. Income Statement
EXHIBIT 2-TIM S.A. Income Statement Description 3Q25 3924 %YoY 2025 % 9M25 9M2%—-% YoY RS miton Net Revenues e769 45% 6600379705 a 7 47% ‘Services Revenues. Ca a rs et eC eg Mobile Service 620) 5088 52% 6089 9% ats az 56K lent Generated seis 5477 63% 5702 20% 17064 16057 638 Interconnection 8 2 am a
Slide 24: Exhibit 3 - TIM S.A. Cash Flow Statements
EXHIBIT 3- TIM S.A. Cash Flow Statements = ne = —— a —— —— = —— a a ry freee —— od —— 5 —— eS] .—s— 12 .—-— 8 2 —— a —— : eee — — om = :— 3 ae 2-28 3 Saas == & Seema a S = a & ——— “14 tame o ——— —— = 2s = obo — 2 — sk ct oem oa toy = i co ne 2 od os @ a3 2-3 a a os ———— os "EBT -Eornings Before Taxe
Slide 25: Signatures
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. TIM S.A. Date: November 3, 2025 By: /s/ Alberto Mario Griselli Alberto Mario Griselli Chief Executive O