TIM S.A. Sponsored ADR

TIMB Communication Services Telecom Services

TIM S.A. Sponsored ADR’s revenue for fiscal 2025 (year ended December 2025) was $4.8 billion, up 1.07% from fiscal 2024.

Revenue
+18.3%
EPS
+14.3%
Free cash flow
+17.8%
Total debt
+13.6%

Quarter to June 2026, against a year earlier

17.77 0.09 +0.51%
Market cap
$8.5B
P/E
10.5×
Fwd P/E
13.0×
Dividend yield
4.72%
F-score
7/9
Altman Z
2.00
Beneish M
−3.27
Dividend safety
34/100

TIM S.A. Sponsored ADR (TIMB) Piotroski F-score

Alert me on Piotroski F-score

TIM S.A. Sponsored ADR's Piotroski F-score for fiscal 2025 is 7 out of 9: 7 of nine tests of profitability, leverage and efficiency passed, down from 9 in fiscal 2024.

Piotroski F-score, annual

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Annual newest first

Period Piotroski F-score Change (points)
FY2025 7 (2.00)
FY2024 9 1.00
FY2023 8 3.00
FY2022 5 (2.00)
FY2021 7 2.00
FY2020 5 (1.00)
FY2019 6 0.00
FY2018 6 (2.00)
FY2017 8 3.00
FY2016 5 —

How fiscal 2025’s score is made up

Test This year Year before Result Points
Positive return on assets 7.48% 5.44% Pass 1
Positive operating cash flow 2.41b 2.29b Pass 1
Rising return on assets 7.48% 5.44% Pass 1
Cash flow above net income 1.63b 1.70b Pass 1
Falling long-term leverage 0.24 0.23 Fail 0
Rising current ratio 0.89 0.99 Fail 0
No new shares issued 482,713,800 483,966,200 Pass 1
Rising gross margin 53.93% 53.26% Pass 1
Rising asset turnover 0.46 0.44 Pass 1
Piotroski F-score Strong — most fundamentals improved 7

How the Piotroski F-score works

One point for each of nine tests, this fiscal year against the one before: positive return on assets, positive operating cash flow, rising return on assets, cash flow above net income, falling long-term leverage, a rising current ratio, no new shares issued, a rising gross margin and rising asset turnover. The ratios are the ones on this site, so each can be checked.

Joseph Piotroski (2000) called 8–9 high and 0–1 low; reading it in three bands is the common convention:

7–9Strong — most fundamentals improved
4–6Mixed
0–3Weak — most fundamentals deteriorated

Where this differs from the paper: return on assets is on average rather than beginning-of-year assets, and weighted basic shares stand in for shares issued. The score is shown only when all nine tests can be worked out, which takes three fiscal years; banks and insurers, which report no current assets or gross profit, have none.

Piotroski F-score against peers

What Piotroski F-score is

The Piotroski F-Score tells an investor how many signs of improving profitability, funding and efficiency a company shows against a year earlier.

One point for each of nine tests against a year earlier: positive return on assets, positive operating cash flow, rising return on assets, cash flow above net income, falling long-term leverage, rising current ratio, no new shares issued, rising gross margin, and rising asset turnover

The full definition of Piotroski F-score →

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