March 31, 2026
TIM S.A.INDIVIDUAL AND CONSOLIDATED QUARTERLY INFORMATION
March 31, 2026
ContentsIndependent auditors' report on individual and consolidated quarterly information 1
Statement of financial position 3
Individual and consolidated quarterly information
Statements of comprehensive income 6
Statements of profit and loss 5
Statements of cash flows 9
Statements of changes in shareholders' equity 7
Performance comment 12
Statements of value added 11
Tax Council Opinion 115
Notes to the individual and consolidated quarterly information 31
Statement of the Executive Officers on the individual and consolidated quarterly information 116
Statement of the Executive Officers on the Independent auditors' report 117
Shape the future wit h confidence
A free sanstat@n hcxo PorturpJese info English of kdependerd Audkor's revieui report on qu terfy fcsmel@n psep¥sed Brazilian carericy in rderwe HiLh Accomllg Pronouncen¥enk CPC Z1 - Infecim F e el Repmlg. and AccmMinc| dard IAS Zd - IMerkn Financial Repmlg. issued by Ihe IMernJuicx¥al AccoLelllg
Independent auditor's review report on quarterly infc›rmation
The Shareholders of Tim S.A.
Rio d0 JBnC -
We have reviewed the acEompBnying individual and EDfl5Qlidatcd inuxim financiaI information cDntaincd in the Quancrly inrormalion re tiTR} of Tim S.A. (the "CDFFIp1ny") for the quarter mded March 31. 2026. whic h cDFFI{3fise5. thC Sat m » Dr r» » i I DSition as of Marc h 31. 2026 and the related statements of profit and loss and of CDmprchcnsive income, of changes in shareholder's equity and of cash flows fDr the three-mDnth period thQFI nrxlcd, and nolcis tD tho interim financial ICDFFDation, including material acccxJntIFI@ gDIICies 1Nd other cxplanauxy informaiiDn.
The executive board is responsible fDr the [xeparaiiDn Dr the i»dIVidual arel coFlSDlidatcd imcrim finanEial informaion in acccxdancc wzh AECDMnting ProriounEcrncm CPC 21 - Inux1m FinariciaI Reporting, and IFRS AcczxJnting Standard IAS 34 Interim Financial RJ? Dning. issued by the IniernaiiDnal Accounting Starxlards Board (IASB). a well fDF he rair presentation of this Ireform ati0fl IN EOrrfonTiity with the rules issued by the Brazilian 50EUFI1ics and ExEhangc COFFlmissiDn (CVM) applicable to the prcparaion of the 6uancrly InformalDFI Form (ITR). D‹x responsibility iB tD express a EoricIusion Dn this interim financial informaiiDn based on a+r review.
We cDnductcd our review in accDrdancc with Brazilian and international standards Dn rwicw engagements (NBC TR 2410 arxl II2RE 2t1O - Review of Interim Financial Information Performed by the Independent Audio ra Entity, respectively). A reviews of inuxim financial infcxznation cDnsists oF making inquiries. primarily of persons responsible for finanEial and aCE04Jming matters, and applying analytical and other review procedures. A revicc is substanlia0y less in SEQpC fhBn aB BI dft co dUctcd in accDrdancc wiih aUditing standards and cDnscqucntly docs rat enable us la obtain assurance thai we would become aware of all significant matters that might be idemificd in an audit. AcEordingly. WO do not express an audit opiniDn.
Cixidusion on tha inrgvidual arul consolidated interim financial information
Based on our review, nothing has comD tD CHA attcntioB thai causes us to believe that ihe accompanying individual arxl cDnsolldatcd interim financial infDrmation included iB the quancrly inform ation rcrcrrcd tD above is nDt prepared, in all material respects. iB BECDrdance with CPC 21 and IAS 3t applicable to the preparation of Quancrly Inrormation row tlTR). and presumed consistently with the rules issued by the Brazilian Securities and Exchange Commission (CVM}.
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with confidence
The @owmwnWmad queJeñy irfimamWn lkMas Bw indvkkwl end cmoMMawd s&iwnam N vz4ue addad (SVA) lbr iha thraa•mor4h pañod andad lMNrch 11, Z026. prapanad urxflv the C-pany
quarterly infor woithe objec4rvato c‹xxñuda they eraracouciledtolha interim finawiel z¥zxzrugiori and tha accounting records, as applkabJa, and if they f‹xzfug and cornanc zxa in
Aclclad. Basad on rax revimv, noJffing has c‹xrw to our attwdirm that causes re to befisva Inc thoy wara rxx preparad. in all meteñid respsos. in acc‹xdarxs wiih tha criteria so forth by this standard end consistently vzilh 0+a o¥ all interim finenciel inhxmeéon.
Managsrrwit is rasponsiI:da for stxh iriforrnatirxj, which czxn@ses tha Mz¥u›gamers Rs$xxt.
Our c‹xxñusion ixi ill ir¥fividual and comktzged interim financial irg‹xnuziou rims rxs cover tñe Meru{}amsm Retxxt erxl vra do nrg express any fawn of assurance kzsilxi tharaou.
In connectim wgh rax of tha cxg¥xlual erxl consolictigad in mm z¥zxuuition. rax ras{xxzsZfiBty is to mad tha Managsrrurc Rs}xxt zxxl, ri do ›g so, consider whether itfis rs§›crt is matu1aIIy lorisistam wXh Ma i«a»iaw ard coroolidated imarim financial irdzzzrizgion in a+r kroudsdgo i si nsd ri th in otherwise z§spaars to ba rru¥ tahy misstatad. If, based on tñe work wa have parf‹xzrmd, we kda ttzzg titre is e ma1ar1eI rrgsstaterrwit c€ the Manegernant Rsp‹xL wa ere requked to re}xxt that facL Wa have nrsffing to rep‹xt this regerd.
Rio da Janeiro, May 05, 202&
ERNST B YOUNGAzx¥toras Indapandergas S/2 L1de. CRC SP•01S10gi'F
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TIM S.A. and TIM S.A. and SUBSIDIARY
Statement of financial position
March 31, 2026 and December 31, 2025
(In thousands of reais)
Parent Company Consolidated
Note | March 2026 | December 2025 | March 2026 | |
Assets | 57,663,931 | 56,939,179 | 57,796,095 | |
Current assets | 13,978,703 | 13,464,205 | 14,085,989 | |
Cash and cash equivalents | 4 | 3,978,689 | 3,610,324 | 4,021,768 |
Marketable securities | 5 | 1,849,550 | 2,274,316 | 1,849,550 |
Trade accounts receivable | 6 | 5,125,501 | 4,901,777 | 5,169,439 |
Inventories | 7 | 387,484 | 357,204 | 387,484 |
Recoverable income tax and social contribution | 8.a | 49,836 | 68,769 | 50,479 |
Recoverable taxes, fees and contributions | 9 | 1,100,035 | 1,138,888 | 1,107,581 |
Prepaid expenses | 10 | 734,805 | 329,362 | 746,453 |
Derivative financial instruments | 36 | 447,706 | 452,203 | 447,706 |
Leases | 17 | 34,416 | 34,098 | 34,416 |
Other assets | 13 | 270,681 | 297,264 | 271,113 |
Non-current assets | 43,685,228 | 43,474,974 | 43,710,106 | |
Long-term receivables | 4,479,981 | 4,450,514 | 4,484,471 | |
Marketable securities | 5 | 29,403 | 26,339 | 34,861 |
Trade accounts receivable | 6 | 116,124 | 137,306 | 123,875 |
Recoverable income tax and social contribution | 8.a | 273,239 | 258,415 | 273,239 |
Recoverable taxes, fees and contributions | 9 | 916,127 | 911,704 | 916,127 |
Deferred income tax and social contribution | 8.c | 1,399,377 | 1,355,604 | 1,388,073 |
Judicial deposits | 11 | 674,483 | 677,150 | 676,426 |
Prepaid expenses | 10 | 340,662 | 340,247 | 341,304 |
Leases | 17 | 196,357 | 200,148 | 196,357 |
Financial assets | 12 | 502,086 | 514,109 | 502,086 |
Other assets | 13 | 32,123 | 29,492 | 32,123 |
Investments | 14 | 1,396,505 | 1,260,486 | 1,232,409 |
Property, plant and equipment | 15 | 23,234,088 | 23,171,451 | 23,246,133 |
Intangible assets | 16 | 14,574,654 | 14,592,523 | 14,747,093 |
See the accompanying notes to the individual and consolidated quarterly information.
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