TIM S.A. Approves R$515M Interest on Shareholders' Equity Distribution

TIM S.A. announced that its Board of Directors has approved the distribution of R$ 515,000,000.00 as Interest on Shareholders' Equity. The payment is scheduled to be made by January 22, 2027, with September 22, 2026, set as the record date for shareholders entitled to receive the distribution. Shares traded after this date will be ex-Interest on Shareholders' Equity rights. A gross value of R$ 0.2166801148 per share will be distributed, subject to potential adjustments due to share buybacks. A 17.5% withholding income tax will be applied, with provisions for shareholders who are exempt or have differentiated taxation.