TIM S.A. Ratios and Metrics

Market cap in millions BRL. Fiscal year is January - December.

Millions BRL. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	May '26 May 27, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Market Capitalization	53,864	50,945	35,047	43,397	30,012	31,828
Market Cap Growth	14.04%	45.36%	-19.24%	44.60%	-5.70%	-10.26%
Enterprise Value	64,698	60,777	46,342	56,380	43,713	36,382
Last Close Price	22.55	21.21	12.68	14.69	9.56	9.68
PE Ratio	12.52	11.82	11.11	15.30	17.96	10.76
Forward PE	11.50	11.30	8.92	13.32	15.72	14.37
PS Ratio	1.99	1.91	1.38	1.82	1.39	1.76
PB Ratio	2.21	2.13	1.33	1.67	1.18	1.27
P/TBV Ratio	5.51	5.37	3.01	4.13	3.34	2.17
P/FCF Ratio	5.95	5.73	4.50	5.48	6.77	6.64
P/OCF Ratio	3.96	3.79	2.84	3.49	3.28	3.16
PEG Ratio	0.67	0.71	0.28	0.44	0.61	0.90
EV/Sales Ratio	2.39	2.28	1.82	2.37	2.03	2.02
EV/EBITDA Ratio	5.02	5.49	4.56	6.48	5.96	5.57
EV/EBIT Ratio	9.48	9.13	7.94	11.75	12.71	11.20
EV/FCF Ratio	7.15	6.83	5.96	7.12	9.86	7.59
Debt / Equity Ratio	0.69	0.69	0.59	0.62	0.70	0.51
Debt / EBITDA Ratio	1.29	1.30	1.31	1.47	1.95	1.66
Debt / FCF Ratio	1.85	1.86	2.01	2.03	4.02	2.69
Net Debt / Equity Ratio	0.44	0.44	0.38	0.42	0.51	0.12
Net Debt / EBITDA Ratio	0.96	0.96	0.98	1.26	1.78	0.48
Net Debt / FCF Ratio	1.20	1.20	1.27	1.39	2.94	0.65
Asset Turnover	0.47	0.47	0.46	0.43	0.41	0.40
Inventory Turnover	34.66	37.70	38.04	40.49	48.58	37.60
Quick Ratio	0.80	0.79	0.89	0.80	0.72	1.38
Current Ratio	0.92	0.89	0.99	0.89	0.79	1.45
Return on Equity (ROE)	17.72%	17.12%	12.03%	11.04%	6.62%	12.25%
Return on Assets (ROA)	7.59%	7.35%	6.54%	5.37%	4.05%	4.44%
Return on Invested Capital (ROIC)	17.71%	17.75%	13.85%	11.33%	10.02%	10.77%
Return on Capital Employed (ROCE)	16.40%	16.00%	13.40%	11.30%	7.90%	8.30%
Earnings Yield	8.04%	8.46%	9.00%	6.54%	5.57%	9.29%
FCF Yield	16.81%	17.47%	22.20%	18.24%	14.77%	15.06%
Dividend Yield	7.02%	7.46%	4.72%	4.50%	6.05%	3.81%
Payout Ratio	119.32%	124.31%	86.25%	76.65%	71.78%	35.27%
Buyback Yield / Dilution	0.57%	0.24%	0.02%	-0.02%	0.02%	0.02%
Total Shareholder Return	7.54%	7.70%	4.75%	4.48%	6.07%	3.83%

Source: S&P Global Market Intelligence. Standard template. Financial Sources.