TIM Replaces EY With Deloitte, Grant Thornton as Auditors

• TIM's board approved replacing EY as its independent auditor on November 9, 2026.
• Deloitte will audit financial statements for the fiscal year ending December 31, 2026, under Brazilian requirements, continuing in subsequent years.
• Grant Thornton will audit consolidated financial statements for inclusion in Form 20-F.
• The auditor changes reflect independence requirements arising from previously disclosed changes in shareholding control.

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