Highlights

  • TIM reports quarterly EPS above consensus expectations.
  • Profitability ratios and balance sheet indicators outlined.
  • Special dividend details and recent analyst actions noted.

TIM S.A. (NYSE:TIMB) reported quarterly earnings per share of USD 0.52, exceeding the consensus estimate of USD 0.48 by USD 0.04. The company posted a net margin of 15.35% and a return on equity of 15.72%. Liquidity and leverage metrics included a quick ratio of 0.94, a current ratio of 0.96, and a debt-to-equity ratio of 0.55.

Dividend and Company Overview

The company declared a special dividend that was paid on January 7, with shareholders of record on December 29 receiving USD 0.6784 per share; the ex-dividend date was December 29. The dividend payout ratio stands at 96.58%. TIM S.A. provides mobile voice, data, and broadband services across Brazil, with offerings spanning mobile, landline, long-distance, data transmission, fixed ultra-broadband, and digital content services for individual and corporate customers. The company is headquartered in Rio de Janeiro and operates as a subsidiary of TIM Brasil Serviços e Participações S.A.

Market Context and Analyst Actions

As of February 10, 2026, TIM S.A. had a market capitalisation of USD 12.24 billion, a price-to-earnings ratio of 17.32, a PEG ratio of 0.76, and a beta of 0.47. Recent brokerage actions included Scotiabank reaffirming a sector perform rating with a USD 23.60 target, Bank of America initiating coverage with an underperform rating and a USD 24.00 target, Weiss Ratings reiterating a hold (C+) rating, Citigroup lowering its rating to neutral from buy, and Jefferies Financial Group revising its rating to hold from buy.

Latest closing price (as of February 10, 2026): TIM S.A. (NYSE: TIMB) closed at USD 25.22, down USD 0.08 (-0.32%).