Slide 1: Earnings Release 1Q26
| =TIM \ _ EARNINGS « { ~ RELEASE | '. BTOTR2026 / TIMB TIMS LISTED _B3LISTED NM NYSE ISEB3
Slide 2: The 2026 journey begins with consistent progress in the first quarter
1 2 6 EARNINGS RELEASE The 2026 journey begins with consistent progress in the first quarter SERVICE REVENUE MOBILE SERVICE REVENUE POSTPAID REVENUE 6.5% voy 5.6%yvov 7.5% voy EBITDA-AL OP. CASH FLOW SHAREHOLDER REMUNERATION 7.8% yor 16.8%yoy rs 390 min Announced as inter until March Strong growth w
Slide 3: Financial and Operational Highlights
EARNINGS RELEASE FINANCIAL AND OPERATIONAL HIGHLIGHTS FINANCIAL (R$ million) Net Revenues 6,806 6,394 65% 6,920 -1.6% Services Revenues 6,644 6,240 65% 6,665 -0.3% Mobile Service 6253 5,922 56% 6305 -0.8% Fixed Service 391 319 22.8% 359 8.9% Normalized* Operating Expenses 519) 310) 6.3% = 3248) 83%
Slide 4: Recent and Subsequent Events
RECENT AND SUBSEQUENT EVENTS Shareholder Remuneration (On March 18, 2026, the Board of Directors of TIM S.A. approved the distribution of Interest ‘on Capital (“IoC”) in the amounts of R$390 million. For more details, visit the website of Investor Relations of TIM S.A.:Filinas ~ Acquisition of All |
Slide 5: Financial Highlights
FINANCIAL HIGHLIGHTS NET OPERATING REVENUE Description 1926 1925 % YoY 4Q25 % QoQ RS million Total Net Revenue 6,806 6,394 65% 6,920 16% Services Revenue 6,644 6,240 6.5% 6,665 0.3% Mobile Service 6,253 5,922 5.6% 6,305 0.8% Client Generated 5,819 5,542 5.0% 5,897 13% Interconnection 110 84 31.5% 82
Slide 6: Mobile Segment
MOBILE SEGMENT: Mobile Service Revenue ("MSR") (+5.6% YoY in 1Q26) | Mobile ARPU (R$33.7; +5.8% YoY) MSR's performance once again reflected the consistency of postpaid, which continues to be the main growth engine for the segment. This result led ARPU to another robust evolution, highlighting the fo
Slide 7: Fixed Segment
FIXED SEGMENT Fixed Service Revenue ("FSR") (+22.8% YoY in 1926) FSR's performance was mainly driven by Ultrafibra's revenue, which has been recovering over the last two quarters. In addition, with the completion of the acquisition of the entire share capital of V8 Consulting S.A. ("'V8" or "V8.Tech
Slide 8: Operating Expenses
on Personnel: (+6.9% YoY in 1Q26; 5.6% of NR) ‘The growth is mainly explained by the annual adjustments in salaries and benefits, in addition to the increase in other charges related to employees. = Selling and Marketing (-2.8% YoY in 1Q26; 13.8% of NR) The decrease is explained by: (i) despite the
Slide 9: From EBITDA to Net Income
FROM EBITDA TO NET INCOME == From EBITDA to Net Income (1926) (RS min: vo¥) (96.6% 01 (0.690%) -1,739 (#5496 Yor) 3,287 115% Yor) 821 EBITDA Des Equityin Net Financiat Income Tox Net Income Earnings Results EBITDA’: R$3,287 million in 1Q26 (+6.6% YoY) | Margin: 48.3% (+0.1 p.p. YoY) Normalized EBITD
Slide 10: Depreciation and Amortization; Net Financial Result
DEPRECIATION AND AMORTIZATION ("D&A") Description 1Q21 1Q25 %YoY 4Q25 %QoQ RS million Depreciation (1,234) (1,266) -2.6% = (1,273) 3.1% of which Depreciation of Leases (443) (415) 6.7% (428) 3.5% Amortization (505) (479) 5.3% (504) 0.1% Total D&A (1,739) 46) -0.4% (4777) 2.2% D&A (-0.4% YoY in 1Q26)
Slide 11: Income Tax, Net Income, Investments and Cash Flow
Income Tax* Normalized income Tax totaled -R$170 million in 1Q26 (effective tax rate of -17.1%), vs. R97 million in 1Q25 (effective tax rate of 13.7%). The variation is mainly explained by the increase in Earnings Before Taxes ("EBT") in 1Q26, combined with a lower distribution of Interest on Capita
Slide 12: Cash Flow
TIMS.A. CASH FLOW Description 1926 1925 %YoY 4Q25 % QoQ RS million Reported EBITDA 3,281 3,065 71% 3,645 10.0% Capex (2,354) (4,339) 14% (1347) 05% Reported EBITDA - Capex 1,927 1726 1.7% 2,299 16.2% ‘4 Working Capital and Income Tax (686) (643) 67% 574 na. Leases Payment* (788) (738) - en) 2.8% of
Slide 13: Debt
TIMS.A. DEBT DEBT PROFILE Issuance ‘urrency Maturity Total RS ion Debentures ert PCA+ 40432% po. ose me 105 2099 NOES Finame cs A+ 4228% pa. ut 56 20 H6 verted PRL COIF2AI IO CDI EBON 4G toOKIZ B 33 e one PRL PCAFIZ27B%OLASSH PO 0228 1 10 355 Total Fnancil Debt 79 483 2s License (56) emt Sele Ho 1»
Slide 14: Strategic Partnerships
STRATEGIC PARTNERSHIPS Digital Ecosystem Security Services In the Insurance vertical, the strategic partnership with EXA has shown rapid commercial traction since the beginning of operations, reaching approximately 32% penetration over handset sales in the last quarter. The speed of reaching this le
Slide 15: Business-to-Business (B2B)
BUSINESS-TO-BUSINESS (B2B) Total contracted B2B revenue totaled R$1.08 illion in 1Q26, with 36% of the agricultural sector, 40% of logistics initiatives and 19% of projects focused on the Utilities sector. ‘CONTRACTED AGRIBUSINESS Total Contracted Revenue RS$1.08 Bin onTaAct umuimes Lostsnies R$ 1.0
Slide 16: Operational Indicators
OPERATIONAL INDICATORS Description 1Q26 1925 % YoY 425 % QoQ Mobile Customer Base ('000) 61,986 62,039 01% == 61,974 0.02% Prepaid 28871 31,269 17% 29226 12% Postpaid 33,116 30,770 7.6% 32,748 11% Postpaid ex-M2M 25,881 24,513 5.6% 25,694 0.7% Mobile Net Adds ('000) R (20) na. (645) na. Postpaid ex-
Slide 17: Shareholder Remuneration and Capital Markets
— TIM = - SHAREHOLDER REMUNERATION In its most recent Guidance (click here), TIM S.A. plans to distribute R$5.3 - 5.5 billion in 2026, reflecting the increase in remuneration in recent years and, for the long term, projects an expansion of shareholder returns in line with cash flow growth. =E Shareh
Slide 18: Environmental, Social and Governance
ENVIRONMENTAL, SOCIAL AND GOVERNANCE 1Q26 ESG Highlights = For the 18 consecutive year, TIM has been confirmed in the portfolio of B3’s Corporate Sustainability Index (ISE). This result maintains the Company as the telecommunications operator with the longest continuous presence in the index, which
Slide 19: Best Video Streaming in the market, reflecting its commitment to continuous investments in its
Best Video Streaming in the market, reflecting its commitment to continuous investments in its network to deliver a differentiated experience for its customers. =. With a record harvest — more than 14 thousand tons — the Case IH Connected Farm, a CNH brand, transformed its more than three thousand h
Slide 20: Disclaimer
—TIMSA. | 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 Reais (RS), in accordance with the Brazilian Corporation Law, Law 6,40
Slide 21: Exhibit 1 - Balance Sheet
EXHIBIT 1- TIM S.A. Balance Sheet Description ‘RS millon ASSETS ‘CURRENT ASSETS {Casha cash equivalents Morketablesecuntes Trade accounts receivable ventoies Recoveable income dl social cotton tes Recovetable taxes, fes and conbutons Prep expenses Derivative nonce nswuments Leases Other assets NONCU
Slide 22: Exhibit 2 - Income Statement
TIM EXHIBIT 2-TIM S.A. Income Statement Description 1Q26 1925 % YoY RS milion Net Revenues 6806 6396 65% 6920 -16% Services Revenues 6666 6240 65% 6665 03% ice 6253 5.92 56% 6308 0.8% ‘Cent Generated 5.819 5542 5.0% 5897 -13% Interconnection 110 84 315% 82 338% ‘Customer Platform 26 2 209% 8 452% Ot
Slide 23: 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: May 5, 2026 By: /s/ Alberto Mario Griselli Alberto Mario Griselli Chief Executive Office