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OverviewPriceRevenueEarningsP/ERatiosDividendTargets

TIM S.A. (TIMB) Quarterly Financial Ratios

Last 48 quarters of trend data · Communication Services · Telecommunications Services

← View 30-Year Annual Ratios

Valuation Multiples

Quarterly valuation ratios — annualised for comparability. YoY Δ shows same-quarter-prior-year change.

TIM S.A.'s quarterly P/E stands at 1.7x, up 35.9% year-over-year — indicating the stock has re-rated higher or earnings have softened. EV/EBITDA has expanded 42.3% YoY to 1.9x, reflecting rising market expectations or slowing EBITDA growth.

MetricTTMQ4 '25Q3 '25Q2 '25Q1 '25Q4 '24Q3 '24Q2 '24Q1 '24Q4 '23Q3 '23Q2 '23Q1 '23
P/E Ratio →15.731.742.232.582.451.282.612.054.032.102.483.063.64
—+35.9%-14.5%+26.0%-39.4%-39.1%+5.1%-33.1%+11.0%-17.1%-28.9%-39.6%-24.8%
P/S Ratio2.530.340.400.370.300.210.320.270.350.360.300.320.27
—+57.0%+23.7%+34.2%-15.9%-39.7%+9.0%-13.0%+32.9%+47.1%+6.8%+15.3%-28.6%
P/B Ratio2.830.390.430.390.310.220.320.270.340.341.411.411.20
—+80.4%+33.3%+42.5%-9.8%-37.3%-77.3%-80.7%-71.5%+54.8%+5.5%+16.2%-8.6%
P/FCF7.560.800.991.171.640.451.200.987.381.140.931.562.18
—+76.3%-18.0%+18.5%-77.8%-60.3%+29.6%-37.0%+238.8%+4.7%+48.3%——
EV / EBITDA7.241.852.111.731.691.301.661.631.941.660.900.970.92
—+42.3%+27.3%+6.0%-12.9%-21.5%+84.8%+68.6%+110.5%-32.0%+4.9%+4.1%-40.4%
EV / EBIT12.032.923.522.923.872.583.323.224.732.971.802.052.53
—+13.0%+6.1%-9.0%-18.2%-13.1%+84.7%+56.8%+87.3%-44.8%-18.4%-1.7%-20.7%

Profitability

Quarterly margins and returns. Watch for margin compression across consecutive quarters.

TIM S.A.'s operating margin was 27.6% in Q4 2025, up 2.8 pp QoQ and up 1.4 pp YoY. This marks the 4th consecutive quarter of margin expansion, signaling a sustained improvement in operating efficiency. The trailing four-quarter average of 24.0% lags the current quarter, suggesting the recent improvement is above-trend. Gross margin expanded 3.5% YoY, indicating pricing power or improving input costs.

Margins

MetricTTMQ4 '25Q3 '25Q2 '25Q1 '25Q4 '24Q3 '24Q2 '24Q1 '24Q4 '23Q3 '23Q2 '23Q1 '23
Gross Margin53.9%55.6%54.9%53.2%51.8%53.8%50.8%53.7%51.6%53.6%53.1%50.0%50.1%
—+3.5%+8.1%-1.0%+0.4%+0.4%-4.4%+7.5%+2.8%+5.6%+6.4%-0.3%-2.3%
Operating Margin25.0%27.6%24.8%23.5%20.2%26.2%23.0%21.8%18.3%24.6%20.1%17.7%14.4%
—+5.5%+8.0%+7.6%+10.7%+6.3%+14.1%+23.1%+26.6%+45.8%+48.2%+29.9%-11.8%
Net Margin16.2%19.2%18.0%14.8%12.5%15.8%12.5%12.4%8.5%17.3%11.8%10.7%7.3%
—+21.7%+43.5%+19.2%+46.4%-8.4%+6.1%+16.0%+16.5%+86.7%+48.2%+105.2%-14.7%

Return on Capital

MetricTTMQ4 '25Q3 '25Q2 '25Q1 '25Q4 '24Q3 '24Q2 '24Q1 '24Q4 '23Q3 '23Q2 '23Q1 '23
ROE17.1%5.4%4.8%3.9%3.1%4.0%3.1%3.1%2.0%7.0%13.8%12.3%2.7%
—+35.2%+53.3%+27.2%+54.1%-42.5%-77.4%-74.8%-25.1%+94.3%+47.0%+123.1%+2.0%
ROA7.6%2.3%2.1%1.7%1.4%1.9%1.5%1.4%0.9%3.3%6.3%5.5%1.2%
—+23.2%+42.5%+19.3%+49.2%-42.0%-76.5%-73.9%-22.4%+101.4%+44.2%+104.3%-9.4%
ROIC13.2%3.8%3.3%3.1%2.5%3.3%2.8%2.7%2.1%4.9%10.4%8.9%2.5%
—+14.9%+15.9%+15.4%+18.4%-31.6%-72.9%-70.2%-13.3%+59.0%+40.7%+30.2%-12.5%

Leverage & Debt

Quarterly solvency trend — watch for debt spikes or covenant pressure.

TIM S.A.'s Debt/EBITDA ratio is 5.5x, down from 5.9x last quarter — elevated, raising questions about debt serviceability. The current ratio has weakened 10.3% YoY to 0.89x, tightening the short-term liquidity position. Debt/Equity has risen for 3 consecutive quarters, indicating increasing financial leverage that investors should watch closely.

MetricTTMQ4 '25Q3 '25Q2 '25Q1 '25Q4 '24Q3 '24Q2 '24Q1 '24Q4 '23Q3 '23Q2 '23Q1 '23
Debt / Equity0.690.690.650.650.650.590.600.610.630.620.680.710.72
—+16.7%+7.8%+5.6%+3.3%-4.0%-11.7%-13.4%-13.2%-12.1%-0.9%+2.3%+38.4%
Debt / EBITDA1.495.515.904.885.204.514.794.985.454.861.171.291.38
—+22.2%+23.1%-1.9%-4.7%-7.3%+308.9%+285.6%+294.8%-41.5%-3.8%-6.6%-21.3%
Current Ratio0.890.890.960.910.880.990.970.880.810.890.790.700.74
—-10.3%-0.8%+2.4%+8.7%+11.5%+22.5%+26.4%+9.2%+12.0%-12.7%-22.6%-52.4%
Quick Ratio0.860.860.940.880.860.960.930.850.780.860.760.670.72
—-10.6%+0.1%+3.8%+10.3%+12.2%+23.1%+26.4%+8.2%+11.3%-13.4%-23.3%-53.1%
Interest Coverage——3.751.962.042.862.742.0810.0310.011.811.403.49
—————————————

Download Financial Ratios Data

Includes 30+ ratios · 48 years · Updated daily

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Frequently Asked Questions

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

TIM S.A.'s current P/E is 15.7x. The average P/E over the last 4 quarters is 2.2x. Quarterly P/E ratios can vary due to seasonal revenue patterns and one-time charges.

How do TIM S.A.'s margins change by quarter?

TIM S.A.'s current operating margin is 25.0%. Margins have been expanding over recent quarters. Quarterly margins are particularly useful for identifying trend inflections that annual data smooths over.

Why look at TIMB quarterly ratios instead of annual?

Quarterly financial ratios reveal short-term trend shifts — margin compression, debt spikes, or valuation re-ratings — that annual figures smooth over. They're essential for active investors tracking TIM S.A.'s business trajectory between earnings reports.

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