TIM S.A. (TIMS3) approved on September 17, 2026 the distribution of R$ 515,000,000.00 in Interest on Equity (JCP, juros sobre capital próprio), equivalent to R$ 0.2166801148 per share. Payment will be made by January 22, 2027 and will be based on the shareholder position as of September 22, 2026, from which date the shares will trade ex-rights to the JCP.
The gross amount per share may be adjusted due to any change in the number of treasury shares resulting from buybacks under the current program, in which case the company will publish a new notice to shareholders with the final amount per share.
There will be withholding of 17.5% Income Tax at source on the JCP, except for shareholders with differentiated or exempt tax treatment who prove this status by September 22, 2026, in accordance with the guidelines of TIM and Banco Bradesco.
