TIM S.A. (BVMF:TIMS3)

TIM S.A. Ratios and Metrics

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

Total Valuation

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jul 27, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Market Capitalization	51,285	50,945	35,047	43,397	30,012	31,828
Market Cap Growth	5.97%	45.36%	-19.24%	44.60%	-5.70%	-10.26%
Enterprise Value	62,118	60,777	46,342	56,380	43,713	36,382
Last Close Price	21.47	21.05	12.59	14.58	9.49	9.60

Price Ratios

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jul 27, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
PE Ratio	11.92	11.82	11.11	15.30	17.96	10.76
Forward PE	11.25	11.30	8.92	13.32	15.72	14.37
PS Ratio	1.90	1.91	1.38	1.82	1.39	1.76
PB Ratio	2.10	2.13	1.33	1.67	1.18	1.27
P/TBV Ratio	5.25	5.37	3.01	4.13	3.34	2.17
P/FCF Ratio	5.66	5.73	4.50	5.48	6.77	6.64
P/OCF Ratio	3.77	3.79	2.84	3.49	3.28	3.16
PEG Ratio	-	0.71	0.28	0.44	0.61	0.90

EV Ratios

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jul 27, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
EV/Sales Ratio	2.30	2.28	1.82	2.37	2.03	2.02
EV/EBITDA Ratio	4.82	5.49	4.56	6.48	5.96	5.57
EV/EBIT Ratio	9.10	9.13	7.94	11.75	12.71	11.20
EV/FCF Ratio	6.86	6.83	5.96	7.12	9.86	7.59

Financial Efficiency

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jul 27, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
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%

Yields

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jul 27, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Earnings Yield	8.45%	8.46%	9.00%	6.54%	5.57%	9.29%
FCF Yield	17.65%	17.47%	22.20%	18.24%	14.77%	15.06%
Dividend Yield	7.37%	7.52%	4.76%	4.53%	6.10%	3.84%
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	7.94%	7.76%	4.78%	4.51%	6.11%	3.86%

Data Source: S&P Global Market Intelligence Last updated: Mar 31, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Jul 27, 2026

Data Sources Report a data error