TIM S.A. (TIMB) Form 6-K — Oct 30, 2026

TIM S.A.'s board approved the incorporation of its wholly-owned fiber infrastructure subsidiary I-Systems Soluções de Infraestrutura S.A., which will be dissolved and universally succeeded by TIM. The subsidiary was appraised at R$1.56 billion based on book value as of July 31, 2026. Because I-Systems is wholly owned, the transaction involves no new TIM shares, no exchange ratio, no dilution, and no withdrawal rights. Shareholders will vote at an Extraordinary Shareholders' Meeting on November 30, 2026, with an expected effective date of December 1, 2026.

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