Slide 1: Results Presentation 4Q25
Results BeBe Presentation 4"QTR20 TIMB TIMS =m LISTED B3 LISTED NM = T | | NYSE ISEB3 =
Slide 2: Results Highlights
EARNINGS RELEASE RESULTS CONFERENCE February 11°, 2026, at: 10:00 a.m. (BRT) / 8.00. a.m. (US EST) #4025) Solid and consistent results of all 2025 targets RESULTS HIGHLIGHTS Mobile Service Revenue iegein; sven) 4.2 +4.8% 108 oot EDA nd EBITDA Marin natal 3672 O'7 ee +9.7% = Cm Wamotze? Net es 77 pss
Slide 3: Financial and Operational Highlights
EARNINGS RESULTS CONFERENCE 4025 | ae eee Livestream (Zoom): Clickhere FINANCIAL AND OPERATIONAL HIGHLIGHTS cription Yo 202% “FINANCIAL (R$ milion} 1 Net Revenues 6920 6631.4 «BTL «BA 662515448 OH Services Revenues 6655 6343 SW —«6534=«20% «25,856 24587 «52 Mobile Service 6305-6015 48% «6203.1. HSI9
Slide 4: Recent and Subsequent Events
RECENT AND SUBSEQUENT EVENTS Shareholder Remuneration Interest on Capital in the amount of R$420 million, in addition to approving the distribution of Dividends totaling R$1,790 million. For further details, please visit TIM S.A’s Investor Relations website: Filings ea On December 16, 2025, the Boar
Slide 5: Financial Highlights
FINANCIAL HIGHLIGHTS Operational Revenue Service Revenue ends the year with growth above inflation Description 4Q25 4Q24 % YoY QoQ 2025-2024 %YOY RS milion Total Net Revenue 6920 6631 4.4% BTML 3% 2562S. 75,448 4.6% Services Revenue 6665 6343 5% ©6534 20% 5,856 4587 5.2% Mobile Service 6305 6015. 48
Slide 6: Customer Platform Revenue and Mobile Customer Profile
Customer Platform Revenue totaled R48 million in 4Q25, declining 59.3% YoY, mainly impacted by a more challenging comparison base, as last year the Company recognized revenues from the partnership with EXA, a partnership focused on digital services for mobile and insurance. In 2025, this line decrea
Slide 7: Operating Costs and Expenses
Operating Costs and Expenses Disciplined cost management with tangible results 4Q25 4Q24 YOY 325 oQ 2025 202% Reported Operating Expenses 07) 6295) 06% =.) 10% 095) 42833) 20% Normalized" Ope 28) G85) 41% GN) 0H SOK8) cA) 18% Personnel G50) (390) 78% = GE) 0% BH) Bs) 02% Sling & Marketing (006) (908
Slide 8: Operating expenses commentary
of the content-provider line, supported by cost-optimization efforts involving digital content providers, whose contract renegotiations have helped ease pressure on this line. In 2025, this line increased 9.3% YoY, impacted by the combination of higher expenses related to international roaming servi
Slide 9: From EBITDA to Net Income
From EBITDA to Net Income Cost discipline throughout the year supported another quarter of solid EBITDA growth and resulted in a record Margin Description 09 2024 %YoY ‘Normalized (RS milion) Normalized EBITDA ee a a sg Normalized” EBITDA Morgin 531% 505% 2.6, «SIH. «SROKA Normalize EBITOAAL a a, a
Slide 10: EBITDA
EBITDA®(Earnings Before Interest, Taxes, Depreciation, Amortization and Equity in Earnings) Normalized EBITDA totaled R$3,672 million in 4Q25, an increase of 9.7% YoY. This result led the Normalized EBITDA Margin to the highest level in the Company’s history, reaching 53.1% (+2.6 p.p. YoY), setting
Slide 11: Depreciation and Amortization (D&A)
Depreciation and Amortization (D&A) Description 4Q25—4Q2e_— YOY —-3Q2_%QOQ_ 20252026 % YOY RS milion Depreciation (127) 20) 2a% 28K) 08H IS) (5108) ‘of which Depreciation of Leases (26) (426) aN) SHE] AES) te Amortization (50m) (478) 5.4% 495) 9% 862) ASI). Total DBA, a7) 75) 30% 79) —-0% 078) .028)
Slide 12: Income Tax and Social Contribution
Income Tax and Social Contribution In the Normalized’ basis, Income Tax and Social Contribution (“IR/CS”) totaled -R$150 million in 4Q25 (effective tax rate of -10.0%), compared to -R$94 million in 4Q24 (effective tox rate of -8.1%). The variation is mainly explained by an increase in taxable income
Slide 13: Cash Flow
Cash Flow on 4925 402% 5% QQ 205 202% YOY RSmtion Reported EOD 305 339K KES SIO ST Capex (337) 20% Te) 5S) 02% Reported ESTDA-Copex 2209 182TH 240 79H% NHS ORS ‘8 Werking pita endincome Tax* Ca ec i LeosesPoyent™ on 35) 83H] 2H 20) 2 a wich Fines oom 505% ee ‘Operating Fre Cosh Flow 2106 2356 106% m
Slide 14: Cash Position
Cash Position Cash and Marketable Securities positions totaled R$5,885 million at the end of December 2025, representing a 3.4% YoY increase, driven by operating cash generation during the period. It is noteworthy that the full payment of the TFF (Operating Inspection Fee), which is part of the Fist
Slide 15: Debt
DEBT Debt Profile issvonces Carveney Interest Rate HateigyShortternkong:taia Total RSmilen Debentes on Pevenounm pe ene oss 12008 ANDES Fine ort Pca 422890 unt 6 ea no one BRL PCAriazzeH01ABS% pa. anne 15 as 400 ‘otal Debt 76 13am cers 56) an See 0 @ se ” “ool Debt fore ease an ass 3750 TotelLeose a
Slide 16: Customer Platform
CUSTOMER PLATFORM Digital Ecosystem Mobile Advertising and Data Monetization CU In 4Q25, TIM made consistent progress in its digital strategy, expanding the TIM Data portfolio with the launch of the Device Swap and KYC Tenure APis, developed within the GSMA Open Gateway ecosystem and fully compliant
Slide 17: Business-to-Business (B2B)
BUSINESS-TO-BUSINESS (B2B) Total Contracted Revenue RS1Bin Total contracted B2B revenue reached RS 1 billion in 4Q25, with 37% contributed by the Agricultural sector, 38% from Logistics initiatives, and 20% from projects focused on. the Utilities sector. LPEPPLE POLE ESLS © wesraomcurnesvce WALES
Slide 18: Operational Indicators
OPERATIONAL INDICATORS Moile Customer Base (000) e176 Prepaid 29226 Postpoid ane Postpaid oc Mat 25.696 Mile Net Adds (000) (645) Postpaid ex M2M Net Ades (000) 36 Mobile ARPU RS) ay Prepaid ua Postpoid 33 Postpaid ec Ma as Monthly Char (4) 3% Morket shore 29% Prepoid 309% Postold 186% Posioid ec MO
Slide 19: Environmental, Social and Governance
ENVIRONMENTAL, SOCIAL AND GOVERNANCE 4Q25 ESG Highlights Environmental For the third consecutive year, TIM achieved the highest score, A, in the CDP Climate Change, remaining in the select “A List” group of companies recognized as global leaders in climate change management. CDP, an international no
Slide 20: Governance highlights
optimizing integration between field and plant. The expansion of connectivity also benefited around 100,000 people in the region, including schools, daycare centers, health posts, and hospitals. Governance © TiMwas the only telecommunications company to be recognized by B3 during COP30, in Belém, fo
Slide 21: Legal Disclaimer
Legal 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 (RS), in compliance with the Brazilian Corporate Law (Law
Slide 22: Exhibit 1 - TIM S.A. Balance Sheet
EXHIBIT 1-TIM S.A. Balance Sheet Description RS milion ASSETS ‘CURRENT ASSETS ‘Cosh ad cash equiolents Morketbie sects Troe accounts ecto Ivete Racowrabe income ond sacl contribution taxes Recoverabe axes, tes ond content Prepaid expenses Derhotie finenatinsranenss ner osseis NONCURRENT Noncurent se
Slide 23: Exhibit 2 - TIM S.A. Income Statement
EXHIBIT 2- TIM S.A. Income Statement Description 4Q25 49% 20252024 RSmion| Net Revenues 6920 66m amg 5S Services Revenses S665 603i Gate amass sey S aie Semie 690; Gory kame gana asi ase ame lent Gorroed S755 6a aI tages ame inwemeer 2 ets © tm us ste Coster tor om sae 50 seu ssa Others 2 me 5m Me S
Slide 24: Exhibit 3 - Cash Flow Statements
EXHIBIT3 - TIM S.A. Cash Flow Statements we ae tao en ‘Soe ‘eg on Sate oR ee a tee ie te te ee eel _— 1 —3e——4 inciemecees —_— eerie apc dentine ‘3 fie rnertoren arnt eed 2 38 ge Scere 4-2 Se eee oe epoca argh See ee Soe 3 ae 8 ak od or ecrsingsianin 9 ag — ate a ae i ee re oe — eh ioeams 33 OR <. a
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: February 10, 2026 By: /s/ Alberto Mario Griselli Alberto Mario Griselli Chief Executive