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

TIM S.A.'s Fiscal Council unanimously issued a favorable opinion on the proposed incorporation (merger) of I-Systems Soluções de Infraestrutura S.A. into TIM S.A., based on a Protocol and Justification of Incorporation executed on October 30, 2026. The opinion relied on an appraisal of I-Systems' net equity at book value as of a July 31, 2026 base date, prepared by Apsis Consultoria e Avaliações Ltda., in compliance with Brazilian Corporate Law and CVM Resolution No. 78/2022.

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