{"filing":{"accession_number":"0001292814-26-004302","cik":"0001826168","ticker":"TIMB","company_name":"TIM S.A.","form":"6-K","filing_date":"2026-08-19","report_date":"2026-09-30","primary_document":"timb20260819_6k1.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1826168/000129281426004302/timb20260819_6k1.htm"},"events":[{"id":28630,"run_id":26198,"accession_number":"0001292814-26-004302","anchor_item_number":null,"event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.85,"summary":"The 6-K discloses minutes of an extraordinary Board of Directors meeting on August 19, 2026, approving a new Share Buyback Program (Program 9) authorizing acquisition of up to 55,187,638 common shares (2.31% of total shares) using approximately R$1 billion from profit reserves. Share repurchases are a form of capital return to shareholders and fall within the dividend_distribution category as they represent a distribution or return of capital to holders, distinct from a one-time special dividend but functionally similar in reducing equity and returning cash to shareholders.","company_name":"TIM S.A.","ticker":"TIMB","filing_date":"2026-08-19","form":"6-K","submitted_at":null,"items":null}],"classifications":[{"id":30636,"accession_number":"0001292814-26-004302","item_number":null,"item_title":null,"event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"The 6-K discloses minutes of an extraordinary Board of Directors meeting on August 19, 2026, approving a new Share Buyback Program (Program 9) authorizing acquisition of up to 55,187,638 common shares (2.31% of total shares) using approximately R$1 billion from profit reserves. Share repurchases are a form of capital return to shareholders and fall within the dividend_distribution category as they represent a distribution or return of capital to holders, distinct from a one-time special dividend but functionally similar in reducing equity and returning cash to shareholders.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-08-20T10:01:45.650069+00:00","company_name":"TIM S.A.","ticker":"TIMB","filing_date":"2026-08-19"}]}