Tim S.A.

d) - - - (390,000) (390,000) Unclaimed dividends/Interest on shareholders equity 10,609 10,609 Total contribution from shareholders and distribution to shareholders 5,031 10,609 (390,000) (374,360) Balances on March 31, 2026 13,477,891 393,267 1,714,578 5,345,751 3,143,043 (2,960) (78,539) 427,093 24,420,124 See the accompanying notes to the individual and consolidated quarterly information.

SEC original ↗Tim S.A. — Earnings release (6-K report)6-KMay 6, 2026

Furthermore, restricted scope amendments were made to IAS 7 (equivalent to CPC 03 (R2) - Statement of Cash Flows), which include changing the starting point for determining cash flows from operations using the indirect method, from income or loss for the period to operating income +r loss and removing the option to classify cash flows from dividends and interest.

SEC original ↗Tim S.A. — Earnings release (6-K report)6-KMay 6, 2026

Incremental rate on the lessee s loan is the interest rate that the lessee would have to pay when borrowing, for a similar term and with a similar guarantee, the resources 39 TIM S.

SEC original ↗Tim S.A. — Earnings release (6-K report)6-KMay 6, 2026

The Company estimates the incremental rate using observable data (such as market interest rates) when available and considers aspects that are specific to the Company (such as the cost of debt) in this estimate.

SEC original ↗Tim S.A. — Earnings release (6-K report)6-KMay 6, 2026

Parent Company Consolidated March 2026 December 2025 March 2026 Cash and banks 34,614 85,873 34,617 Free availability financial investments: CDB s / Repurchases 3,944,075 3,524,451 3,985,274 Other - - 1,877 3,978,689 3,610,324 4,021,768 Bank certificates of deposit ( CDBs ) are nominative securities issued by banks and sold to the public as a form of fund raising.

SEC original ↗Tim S.A. — Earnings release (6-K report)6-KMay 6, 2026

(b) CDBs are securities issued by banks with the commitment of buyback by the bank itself, having their correction linked to the percentage of the Interbank Deposit Certificate (CDI).

SEC original ↗Tim S.A. — Earnings release (6-K report)6-KMay 6, 2026

The operation, aligned with TIM s strategy to strengthen the B2B segment, was subject to the fulfillment of precedent conditions, including approval by CADE on December 19, 2025, and the fulfillment of other conditions.

SEC original ↗Tim S.A. — Earnings release (6-K report)6-KMay 6, 2026

Tech on January 31, 2026 (12,304) (-) Surplus - Customer relationship (38,031) Deferred liability on surplus - customer relationship 12,931 Recognized Goodwill 128,602 The recognized goodwill mainly arises from the expected operational synergies with the Group s existing businesses, the expansion of the customer base and the B2B solutions portfolio, as well as the specialized workforce and technical knowledge of the acquired company.

SEC original ↗Tim S.A. — Earnings release (6-K report)6-KMay 6, 2026

The main operational decision maker in the Company, responsible for the allocation of resources and periodically evaluating performance, is the Executive Board, which, along with the Board of Directors, are responsible for making the strategic decisions of the company and its management.

SEC original ↗Tim S.A. — Earnings release (6-K report)6-KMay 6, 2026

The Company s strategy is focused on optimizing results.

SEC original ↗Tim S.A. — Earnings release (6-K report)6-KMay 6, 2026

Although there are diverse operating activities, decision makers understand that the company represents only one business segment and do not contemplate specific strategies focused only on one service line.

SEC original ↗Tim S.A. — Earnings release (6-K report)6-KMay 6, 2026

The exception to this procedure involves deferred income tax and social contribution balances (assets and liabilities) and provision for lawsuits and administrative proceedings that are fully classified as non-current.

SEC original ↗Tim S.A. — Earnings release (6-K report)6-KMay 6, 2026

In connection with the preparation of this quarterly information, Management concluded that there is no evidence of uncertainties about the Company s going concern.

SEC original ↗Tim S.A. — Earnings release (6-K report)6-KMay 6, 2026

a Income tax and social contribution payable Parent Company Consolidated March 2026 December 2025 March 2026 Income tax and social contribution payable 323,075 327,184 323,718 Income tax 251,825 256,914 252,255 Social contribution 71,250 70,270 71,463 Current portion (49,836) (68,769) (50,479) Non-current portion 273,239 258,415 273,239 In 2025, the Company recognized IRPJ credits amounting to R$ 81 million, resulting from the success in a lawsuit that discussed the limitation on the calculation of tax incentives, with the amount of R$ 34 million offset by March 31, 2026.

SEC original ↗Tim S.A. — Earnings release (6-K report)6-KMay 6, 2026