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TIMBTIM S.A.
$22.03$10.6B
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  4. Financial Ratios

TIM S.A. (TIMB) Financial Ratios

Latest Ratios: P/E Ratio 12.7x · EV/EBITDA 7.5x · ROE 17.1%. (1998–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

TIMB Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Market Cap$10.6B$9.4B$5.7B$8.9B$5.6B$5.6B$6.7B$9.3B$7.4B$9.4B$5.7B
Enterprise Value$16.1B$37.9B$18.0B$21.9B$20.9B$13.3B$8.8B$11.7B$10.0B$13.0B$9.1B
P/E Ratio →12.742.171.583.213.251.833.632.642.747.317.97
P/S Ratio2.060.350.220.380.260.310.390.530.440.580.37
P/B Ratio2.300.390.220.340.220.221.511.660.380.520.33
P/FCF6.161.060.731.136.971.221.412.883.237.4411.66
P/OCF4.080.700.460.720.620.570.781.311.211.731.14

P/E links to full P/E history page with 30-year chart

TIMB EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
EV / Revenue—1.420.710.920.970.740.510.670.590.800.58
EV / EBITDA7.533.421.401.832.031.411.051.211.562.181.75
EV / EBIT12.505.693.034.145.282.923.082.114.166.415.23
EV / FCF—4.262.322.7725.822.881.843.634.3310.3218.59

TIMB Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Gross Margin53.9%53.9%53.3%51.8%50.5%53.2%53.7%57.2%54.6%52.3%50.7%
Operating Margin25.0%25.0%22.9%20.3%16.2%20.8%16.2%26.0%14.2%11.9%9.1%
Net Profit Margin16.2%16.2%12.4%11.9%7.8%16.4%10.6%20.8%15.0%7.6%4.8%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE17.1%17.1%12.0%11.0%6.6%20.0%36.4%28.6%13.4%7.0%4.4%
ROA7.6%7.6%5.7%5.1%3.1%10.2%20.3%17.3%7.9%3.7%2.1%
ROIC11.0%11.0%11.3%9.1%7.1%14.3%29.0%22.3%8.2%6.8%5.2%
ROCE15.6%15.6%13.6%11.3%8.4%16.5%38.8%27.5%9.6%7.3%5.3%

TIMB Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity1.191.190.590.620.700.510.460.440.180.360.50
Debt / EBITDA2.582.581.211.341.731.370.250.250.571.111.64
Net Debt / Equity—1.190.470.500.600.310.460.430.130.200.20
Net Debt / EBITDA2.572.570.961.081.480.810.250.250.400.610.65
Debt / FCF—3.201.591.6418.851.660.430.751.102.886.93
Interest Coverage3.243.242.552.511.773.1315.3919.335.683.612.39

TIMB Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio0.890.890.990.890.791.451.251.040.851.051.39
Quick Ratio0.860.860.960.860.771.431.221.020.821.041.37
Cash Ratio0.390.390.440.390.360.920.560.360.260.520.77
Asset Turnover—0.470.450.430.380.362.151.730.530.500.45
Inventory Turnover34.3434.3440.5234.6545.1341.68168.43147.1142.0762.5353.45
Days Sales Outstanding———————————

TIMB Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Dividend Yield9.7%57.1%47.8%24.3%21.3%18.5%17.1%8.3%7.9%3.6%8.1%
Payout Ratio124.3%124.3%86.2%76.7%71.8%35.3%63.1%21.3%23.1%26.9%61.3%

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield7.8%46.0%63.4%31.1%30.7%54.6%27.6%37.9%36.5%13.7%12.5%
FCF Yield16.2%94.7%136.7%88.5%14.3%82.0%71.0%34.7%30.9%13.4%8.6%
Buyback Yield1.4%8.0%0.8%0.0%0.0%0.2%0.0%0.0%0.0%0.1%0.0%
Total Shareholder Yield11.1%65.0%48.6%24.4%21.3%18.7%17.1%8.3%7.9%3.7%8.1%
Shares Outstanding—$483M$484M$484M$484M$484M$484M$484M$484M$484M$484M

Key Metrics

Growth RegimeStable
ProfitabilityStrong
Balance SheetHealthy
Cash FlowRobust
Top Statement Risk

Regulatory and currency volatility

Attractive Multiples Amidst Growth Potential

According to current market data, TIMB trades at a forward P/E of 2.31 and an EV/EBITDA of 1.11, suggesting that the market may be significantly discounting the company's future earnings potential relative to its historical valuation and the broader telecommunications sector average.

The low forward multiples appear to reflect a cautious market sentiment regarding the sustainability of recent margin expansion and the potential for dividend pressure from the parent company. Investors should monitor whether this valuation gap represents a structural mispricing of the company's 5G-driven ARPU growth or a rational response to the inherent risks of the Brazilian macroeconomic environment.

Modest Returns on Invested Capital

As reported in financial statements, TIMB's ROIC has remained in a narrow range between 2.1% and 4.9% over the last ten quarters, indicating that the company is currently struggling to generate returns that consistently exceed its likely cost of capital in the Brazilian market.

The persistent gap between ROIC and the company's historical performance suggests that the heavy capital intensity required for network maintenance and spectrum acquisition is currently diluting overall capital efficiency. This trend warrants further investigation into whether the integration of Oi assets will eventually provide the scale necessary to drive a meaningful inflection in return metrics.

Working Capital Dynamics and Leverage

Based on the provided quarterly data, TIMB maintains a negative cash conversion cycle, often dipping below -60 days, which highlights the company's ability to leverage its supplier base through extended payment terms to manage its liquidity requirements effectively.

The consistent DPO levels, often exceeding 130 days, suggest a strong bargaining position with vendors that helps offset the capital-intensive nature of the business. However, investors should be wary of whether this efficiency is sustainable or if it relies on aggressive payment deferrals that could be challenged in a tighter credit environment.

Misapplication of Debt-to-Equity Ratios

The debt-to-equity ratio, which has largely remained below 0.70, is frequently misapplied by analysts as a primary indicator of financial health, potentially obscuring the significant off-balance-sheet lease liabilities inherent in the company's reliance on third-party tower infrastructure.

Relying solely on reported debt-to-equity ratios may lead to an underestimation of the company's total enterprise risk, as these figures do not fully capture the long-term financial commitments associated with IFRS 16 lease obligations. A more accurate assessment of leverage should incorporate capitalized lease liabilities to better reflect the true burden of the company's infrastructure-heavy business model.

Download Financial Ratios Data

Includes 30+ ratios · 28 years · Updated daily

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TIMB — Frequently Asked Questions

Quick answers to the most common questions about buying TIMB stock.

What is TIM S.A.'s P/E ratio?

TIM S.A.'s current P/E ratio is 12.7x. The historical average is 16.5x. This places it at the 83th percentile of its historical range.

What is TIM S.A.'s EV/EBITDA?

TIM S.A.'s current EV/EBITDA is 7.5x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 3.4x.

What is TIM S.A.'s ROE?

TIM S.A.'s return on equity (ROE) is 17.1%. The historical average is 11.2%.

Is TIMB stock overvalued?

Based on historical data, TIM S.A. is trading at a P/E of 12.7x. This is at the 83th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What is TIM S.A.'s dividend yield?

TIM S.A.'s current dividend yield is 9.73% with a payout ratio of 124.3%.

What are TIM S.A.'s profit margins?

TIM S.A. has 53.9% gross margin and 25.0% operating margin. Operating margin above 20% indicates strong pricing power and cost efficiency.

How much debt does TIM S.A. have?

TIM S.A.'s Debt/EBITDA ratio is 2.6x, indicating moderate leverage. A ratio between 2-4x is manageable but warrants monitoring.