---
title: "TIM SA (TIMB.US) — Financial Reports"
type: "Symbol"
locale: "en"
url: "https://longbridge.com/en/quote/TIMB.US/norm.md"
symbol: "TIMB.US"
name: "TIM SA"
parent: "https://longbridge.com/en/quote/TIMB.US.md"
datetime: "2026-05-21T15:12:13.381Z"
locales:
  - [en](https://longbridge.com/en/quote/TIMB.US/norm.md)
  - [zh-CN](https://longbridge.com/zh-CN/quote/TIMB.US/norm.md)
  - [zh-HK](https://longbridge.com/zh-HK/quote/TIMB.US/norm.md)
---

# TIM SA (TIMB.US) — Financial Reports

## Income Statement (USD)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| EPS | 0.3240 | 0.5069 | 0.4699 | 0.3648 | 0.2860 |
| ROE | 13.51% | 21.65% | 19.19% | 15.74% | 12.55% |
| Revenue | 1.30B | 1.26B | 1.26B | 1.20B | 1.11B |
| Net income | 155.75M | 243.07M | 227.00M | 177.90M | 138.44M |
| Operating income | 315.35M | 348.03M | 318.02M | 287.33M | 239.16M |
| Gross margin | 52.37% | 55.64% | 54.91% | 53.22% | 51.76% |
| Net margin | 12.01% | 19.24% | 18.00% | 14.78% | 12.48% |
| Profit quality | 62.05% | 44.64% | 45.69% | 53.03% | 55.20% |

## Balance Sheet (USD)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| A&L | 11.02B | 10.40B | 10.78B | 10.39B | 9.80B |
| Leverage | 2.37 | 2.37 | 2.28 | 2.27 | 2.31 |
| BVPS | 9.74 | 9.16 | 9.85 | 9.40 | 8.77 |
| Turnover | 0.4733 | 0.4701 | 0.4707 | 0.4693 | 0.4648 |
| Cash & STI | 1.12B | 1.07B | 1.23B | 998.37M | 924.61M |
| Inv & Rec | 73.86M | 65.22M | 66.43M | 65.34M | 57.20M |
| LT assets | 4.45B | 4.25B | 4.36B | 4.26B | 4.02B |
| Net debt | 2.06B | 1.94B | 1.85B | 1.96B | 1.82B |

## Cash Flow Statement (USD)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| Operating CF | 508.18M | 779.72M | 696.01M | 541.83M | 433.22M |
| Investing CF | -172.43M | -33.60M | -233.71M | -146.03M | -231.30M |
| Financing CF | -257.32M | -757.66M | -334.69M | -367.67M | -274.54M |
| Free CF | 185.64M | 375.91M | 393.62M | 186.99M | 432.48M |
| OCF coverage | 117.10% | 78.56% | 239.08% | 126.00% | 99.44% |
| Repaid & issued | - | - | - | - | - |
| CapEx | -258.07M | -245.85M | -183.05M | -160.87M | -232.43M |

## Distribution Plan

**Dividend Yield**: 3.09

### Dividend History

| Description | Record Date | Ex-Date | Payment Date |
|-------------|-------------|---------|--------------|
| Cash Dividend: 
0.164083USD | 2026-03-30 | 2026-03-30 | 2026-04-29 |
| Cash Dividend: 
0.679376USD | 2025-12-29 | 2025-12-29 | 2026-01-07 |
| Cash Dividend: 
0.186578USD | 2025-10-03 | 2025-10-03 | 2026-01-28 |