Closing of the I-Systems Acquisition Transaction

TIM S.A. ("TIM" or the "Company") (B3: TIMS3; NYSE: TIMB) hereby informs its shareholders and the market in general that, further to the Material Fact disclosed on February 11, 2026, it has completed, on May 6, 2026, following the fulfillment of all applicable conditions precedent, the acquisition of the remaining equity interest corresponding to 51% (fifty-one percent) of the share capital of I-Systems Soluções de Infraestrutura S.A. ("I-Systems" and the "Transaction").

Following the closing of the Transaction, the Company now holds 100% (one hundred percent) of I-Systems' share capital, making it a wholly owned subsidiary. The final purchase price amounted to R$947 million.

All other terms and conditions of the Transaction remain as disclosed in the Material Fact referred to above.

Rio de Janeiro, 7 de maio de 2026.

Vicente de Moraes Ferreira Diretor de Relações com Investidores